HomeMy WebLinkAbout2018-06-13 e-packet@7:00Wednesday, June 13, 2018
7:00 PM
City of South San Francisco
P.O. Box 711
South San Francisco, CA
Municipal Services Building, Council Chambers
33 Arroyo Drive, South San Francisco, CA
City Council
Regular Meeting Agenda
June 13, 2018City Council Regular Meeting Agenda
PEOPLE OF SOUTH SAN FRANCISCO
You are invited to offer your suggestions. In order that you may know our method of conducting Council
business, we proceed as follows:
The regular meetings of the City Council are held on the second and fourth Wednesday of each month at 7:00
p.m. in the Municipal Services Building, Council Chambers, 33 Arroyo Drive, South San Francisco, California.
The City Clerk will read successively the items of business appearing on the Agenda. As she completes reading
an item, it will be ready for Council action.
LIZA NORMANDY, Mayor
KARYL MATSUMOTO, Mayor Pro Tempore
RICHARD A. GARBARINO, Councilman
MARK ADDIEGO, Councilman
PRADEEP GUPTA, Councilman
FRANK RISSO, City Treasurer
KRISTA MARTINELLI, City Clerk
MIKE FUTRELL, City Manager
JASON ROSENBERG, City Attorney
PLEASE SILENCE CELL PHONES AND PAGERS
HEARING ASSISTANCE EQUIPMENT AVAILABLE FOR USE BY THE HEARING IMPAIRED AT
CITY COUNCIL MEETINGS
In accordance with California Government Code Section 54957.5, any writing or document that is a public
record, relates to an open session agenda item, and is distributed less than 72 hours prior to a regular
meeting will be made available for public inspection in the City Clerk’s Office located at City Hall. If,
however, the document or writing is not distributed until the regular meeting to which it relates, then the
document or writing will be made available to the public at the location of the meeting, as listed on this
agenda. The address of City Hall is 400 Grand Avenue, South San Francisco, California 94080.
Page 2 City of South San Francisco Printed on 8/21/2018
June 13, 2018City Council Regular Meeting Agenda
CALL TO ORDER
ROLL CALL
PLEDGE OF ALLEGIANCE
AGENDA REVIEW
ANNOUNCEMENTS FROM STAFF
PRESENTATIONS
Presentation of New Employees. (Mich Mercado, Human Resources Manager)1.
Presentation of Certificate of Recognition to K9 Sergeant Taker for his outstanding
military service to South San Francisco and our nation and recently receiving a United
States Marine Corp Honorable Discharge with Medal at a special dinner reception and
ceremony in Washington, D.C. (Liza Normandy, Mayor)
2.
Recognition of Ziqi Li as the 2018 Jack Drago Cultural Arts Commission Youth Art
Scholarship Award Recipient (Liza Normandy, Mayor)
3.
Presentation of Certificates of Recognition to Al Banfield, Dr. Mark Barradas,
Mariano Valentin Gonzalez, Josh McFall, and Isaac Montellano for their participation
in the City’s 2018 Memorial Day Program. (Liza Normandy, Mayor)
4.
Presentation of a proclamation recognizing June as LGBT Pride Month. (Karyl
Matsumoto, Mayor Pro Tempore)
5.
PUBLIC COMMENTS
COUNCIL COMMENTS/REQUESTS
PUBLIC HEARING
A report regarding introduction of an ordinance to establish the Mission Road
Underground Utility District (CIP project no. st1702). (Eunejune Kim, Director Public
Works / Kathleen Phalen, Consultant)
(Staff Recommendation: Open the public hearing and continue to the regular meeting
of July 25, 2018)
6.
Ordinance establishing the Mission Road Underground Utility District (CIP Project
st1904).
6a.
LEGISLATIVE BUSINESS
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June 13, 2018City Council Regular Meeting Agenda
Report regarding consideration of a ballot measure to adopt an Ordinance amending
Chapter 4.20 of the South San Francisco Municipal Code in order to initially increase
the City’s Transient Occupancy Tax (TOT) by 2% effective January 1, 2019, and
authorizing an additional 1% increase each subsequent January 1 up to a maximum of
14% for unrestricted general revenue purposes, subject to the approval of the voters,
and adopting a resolution establishing November 6, 2018 as the date for a municipal
election on the proposed ballot measure. (Mike Futrell, City Manager and Richard
Lee, Director of Finance)
7.
An ordinance of the City Council of the City of South San Francisco amending
Chapter 4.20 of the South San Francisco Municipal Code concerning the Transient
Occupancy Tax.
7a.
Resolution establishing November 6, 2018 as the date for a municipal election on a
proposed ballot measure to adopt an Ordinance amending Chapter 4.20 of the South
San Francisco Municipal Code in order to initially increase the City’s Transient
Occupancy Tax (TOT) rate by two percent (2%) effective January 1, 2019, and
authorizing an additional one percent (1%) increase each subsequent January 1 up to a
total maximum of fourteen percent (14%) for unrestricted general revenue purposes,
subject to the approval of the voters; establishing policies and procedures in
connection with such election; and requesting the Board of Supervisors of the County
of San Mateo consolidate the election with the statewide general election pursuant to
section 10403 of the Elections Code.
7b.
Report regarding a ballot measure to adopt an Ordinance amending Chapter 6.16 of
the South San Francisco Municipal Code to adopt a cannabis business license tax,
subject to the approval of the voters, and adopting a resolution establishing November
6, 2018 as the date for a municipal election on the proposed ballot measure. (Mike
Futrell, City Manager and Richard Lee, Director of Finance)
8.
An ordinance amending South San Francisco Municipal Code Chapter 6.16 to adopt a
cannabis business license tax.
8a.
Resolution establishing November 6, 2018 as the date for a municipal election for a
proposed ballot measure seeking voter approval to amend Chapter 6.16 to the South
San Francisco Municipal Code to adopt a cannabis business license tax; establishing
policies and procedures in connection with such election, and requesting the Board of
Supervisors of the County of San Mateo consolidate the election with the statewide
general election pursuant to section 10403 of the Elections Code.
8b.
ADMINISTRATIVE BUSINESS
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June 13, 2018City Council Regular Meeting Agenda
Report regarding a resolution authorizing the City Manager to execute Amendment
No. 1 to the professional services agreement with Telfords in a total amount not to
exceed $170,000, recognizing that $63,528.26 has been paid to date for Human
Capital Management System project management services and extending the term of
the agreement to December 31, 2018 (Richard Lee, Director of Finance)
9.
Resolution authorizing the City Manager to execute Amendment No. 1 to the
professional services agreement with Telfords in a total amount not to exceed
$170,000, recognizing that $63,528.26 has been paid to date for Human Capital
Management System (HCMS) project management services and extend the term of
the agreement to December 31, 2018 (Richard Lee, Director of Finance)
9a.
Report regarding a resolution accepting a letter from Measure W Citizens’ Oversight
Committee independently verifying FY 2016-17 audited financials. (William Zemke,
Measure W Citizens’ Oversight Committee Chair)
10.
Resolution accepting a letter from the Measure W Citizens’ Oversight Committee
independently verifying Fiscal Year 2016-17 audited financials.
10a.
CONSENT CALENDAR
Motion to approve the Minutes from the meeting of May 23, 2018.11.
Motion confirming payment registers for June 13, 2018. (Richard Lee, Director of
Finance)
12.
Report regarding a resolution authorizing the acceptance of a $5,000 donation to the
Parks and Recreation Department from Bimbo Bakeries USA to purchase new
equipment for the Aquatics Program at Orange Memorial Pool. (Sharon Ranals,
Director,Parks and Recreation Department)
13.
Resolution authorizing the acceptance of a $5,000 donation to the Parks and
Recreation Department from Bimbo Bakeries USA to purchase new equipment for the
Aquatics Program at Orange Memorial Pool.
13a.
Report regarding a resolution authorizing the acceptance of a $1,000 donation to the
Parks and Recreation Department from Cavallini Papers and Company, Inc. for
improvements to the street median located on Eccles Avenue at Oyster Point
Boulevard. (Sharon Ranals, Director,Parks and Recreation Department)
14.
Resolution authorizing the acceptance of a $1,000 donation to the Parks and
Recreation Department from Cavallini Papers and Company, Inc. for improvements to
the street median located on Eccles Avenue at Oyster Point Boulevard.
14a.
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June 13, 2018City Council Regular Meeting Agenda
Report regarding a resolution calling a general election, setting candidate statement
requirements pursuant to section 13307 of the California Elections Code, requesting:
(1) that the Board of Supervisors of San Mateo County consolidate the general
election with the regular election to be held on November 6, 2018; and (2) that the
County Registrar perform certain election services in connection with such election
including conducting the November 6, 2018 election for the City of South San
Francisco; and (3) authorizing the City Manager to reimburse the County for election
service costs associated with the November 6, 2018 Election (Krista Martinelli, City
Clerk).
15.
Resolution calling a general election, setting candidate statement requirements pursuant
to Elections Code Section 13307, and requesting that the Board of Supervisors of San
Mateo County consolidate a general municipal election with the regular election to be
held on November 6, 2018; requesting that the County Registrar perform certain
election services in connection with such election, and authorizing the City Manager to
reimburse the County for said election services.
15a.
ITEMS FROM COUNCIL – COMMITTEE REPORTS AND ANNOUNCEMENTS
CLOSED SESSION
Closed Session: Conference with Real Property Negotiators
(Pursuant to Government Code Section 54956.8)
Properties: Vacant properties on the south end on the north slope of Sign Hill (APNs:
012-351-050 and 012-121-130)
Agency Negotiators: Mike Futrell, City Manager
Negotiating Parties: City of South San Francisco and Ross H. Liberty, Cheryl A. and
Ronald W. McAgehee Trust
Under Negotiation: Price and Terms
16.
Closed Session: Conference with Labor Negotiators
(Pursuant to Government Code Section 54957.6)
Agency designated representatives: Mike Futrell, City Manager
Unrepresented employee: City Attorney
17.
ADJOURNMENT
Page 6 City of South San Francisco Printed on 8/21/2018
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:18-404 Agenda Date:6/13/2018
Version:1 Item #:1.
Presentation of New Employees.(Mich Mercado, Human Resources Manager)
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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 #:18-495 Agenda Date:6/13/2018
Version:1 Item #:2.
Presentation of Certificate of Recognition to K9 Sergeant Taker for his outstanding military service to South
San Francisco and our nation and recently receiving a United States Marine Corp Honorable Discharge with
Medal at a special dinner reception and ceremony in Washington, D.C. (Liza Normandy, Mayor)
City of South San Francisco Printed on 6/7/2018Page 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 #:18-369 Agenda Date:6/13/2018
Version:1 Item #:3.
Recognition of Ziqi Li as the 2018 Jack Drago Cultural Arts Commission Youth Art Scholarship Award
Recipient (Liza Normandy, Mayor)
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CITY OF SOUTH SAN FRANCISCO
Certificate of Recognition
Ziqi Li
South San Francisco Mayor Liza Normandy and the City Council
do hereby congratulate Ziqi Li,
a student at South San Francisco High School,
for receiving the 2018 Jack Drago Cultural Arts Commission
Youth Art Scholarship award.
Presented on this 23rd day of May, 2018, by the City Council of South San Francisco.
Liza Normandy, Mayor
Karyl Matsumoto, Mayor Pro Tempore Mark Addiego, Councilmember
Richard Garbarino, Councilmember Pradeep Gupta, Councilmember
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:18-494 Agenda Date:6/13/2018
Version:1 Item #:4.
Presentation of Certificates of Recognition to Al Banfield, Dr. Mark Barradas, Mariano Valentin Gonzalez, Josh
McFall, and Isaac Montellano for their participation in the City’s 2018 Memorial Day Program. (Liza
Normandy, Mayor)
City of South San Francisco Printed on 6/7/2018Page 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 #:18-477 Agenda Date:6/13/2018
Version:1 Item #:5.
Presentation of a proclamation recognizing June as LGBT Pride Month. (Karyl Matsumoto, Mayor Pro
Tempore)
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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 #:18-79 Agenda Date:6/13/2018
Version:1 Item #:6.
A report regarding introduction of an ordinance to establish the Mission Road Underground Utility District
(CIP project no. st1702). (Eunejune Kim, Director Public Works / Kathleen Phalen, Consultant )
(Staff Recommendation: Open the public hearing and continue to the regular meeting of July 25, 2018)
RECOMMENDATION
It is recommended that the City Council hold a public hearing and,if finding it to be in the public
interest,introduce an ordinance establishing an underground utility district along Mission Road.It is
further recommended that the City Council authorize the City Manager to execute all agreements and
make all acknowledgement needed to initiate the undergrounding project upon the district
establishment.
BACKGROUND/DISCUSSION
Upon holding this noticed public hearing and finding that undergrounding overhead utilities along Mission
Road will be in the public interest,the City Council can introduce an ordinance to establish the Mission Road
Underground Utility District.
In accordance with California Public Utilities Commission (CPUC)Rule 20A,Pacific Gas and Electric
Corporation (PG&E)annually allocates $202,656 (varies slightly by year)of work credits to the City to cover
PG&E’s costs for undergrounding its overhead utilities.The City has accumulated a work credit balance of
$6,780,977 and can also borrow up to five years’worth of future allocations,giving the City access to about
$7,794,257 in PG&E credits.Under CPUC Rule 32,the telecommunications companies do not issue credits,
but must pay their share of costs for qualified Rule 20A projects.
In 2016,the City established the Spruce District at an estimated commitment of $5,365,000 of its Rule 20A
work credits.In 2017,the City established the Antoinette District at an estimated commitment of another
$2,325,000 of credits.The City directed PG&E to give the Antoinette District priority over the Spruce District
to keep its schedule coordinated with the Community and Civic Center Campus project.This fall,the Spruce
District should exit the queue and be ready to start design.
On May 9,2018,the City Council held a community meeting and study session concerning a proposal to
establish a third underground utility district (“District”)along Mission Road.A second community meeting
was held on this subject on June 6,2018.The proposed District is approximately 2,500 feet long (including
partial side streets to allow utility risings and to avoid leaving short aboveground runs,informally known as
“pole islands”)and runs along Mission Road from Grand Avenue to the southern BART Station entrance where
it connects with previously undergrounded utilities.
DISCUSSION
When the City establishes an underground utility district,it sets boundaries of an area where existing overhead
utilities must be removed and no new overhead utilities may be installed.When the district complies with
CPUC Rules 20A and 32,the Utility Companies (PG&E,AT&T,Wave Broadband and Comcast)are
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responsible for most of the undergrounding costs.New underground property service laterals will be installed
from the distribution lines into each property and connected at new service panels typically mounted on the
outside of buildings.
To be eligible for Rule 20A funding,the City Council must find that a utility undergrounding district is in the
general public interest for one or more of the following reasons:
a.Undergrounding avoids or eliminates an unusually heavy concentration of overhead electric facilities;
b.The street right-of-way is extensively used by the general public and carries a heavy volume of
pedestrian or vehicular traffic;
c.The street right-of-way adjoins or passes through a civic area,public recreation area,or an area of
unusual scenic interest to the general public; and/or
d.The street or road or right-of-way is an arterial street or major collector.
Mission Road qualifies because is an arterial street carrying a heavy volume of traffic to the BART station and
is adjacent to the Centennial Trail, a public recreation area.
Rule 20A requires that the City Council acknowledge that wheelchair access is in the public interest and has
been considered as a basis for defining the District boundaries.As replacing the utility poles with a smaller
number of carefully placed streetlight and utility cabinets and repairing the sidewalks will improve wheelchair
access, the City Council may make this acknowledgement.
The estimated commitment of PG&E Rule 20A work credits for the proposed Mission Road UUD is
$5,129,000.The City’s total commitment of work credits for Spruce,Antoinette,and Mission UUDs would be
$12,819,000.Because this exceeds the City’s available credits by a little more than $5 million,the City would
need to postpone work on one or more of the districts until it acquires additional credits,either through annual
accrual or by purchasing from other local agencies.Postponing work on the Spruce UUD would allow work to
proceed on the Antoinette and Mission UUDs at an estimated credit cost of about $7.5 million,an amount
within the City’s currently available Rule 20A credit balance.It is important to stress that all estimated costs
quoted in this report are highly conceptual and subject to substantial change as no design work on the three
districts has been completed.
SSFMC §13.16.020 authorizes the City Council to hold public hearings to ascertain whether public necessity,
health,safety,or welfare requires removal of overhead utilities and the underground installation of those
facilities.Staff notified all affected property owners thirty days prior to this public hearing.If,after the public
hearing,the City Council finds establishing a District to be in the general public interest,it may adopt an
ordinance establishing the District boundaries.This ordinance must require removal of all overhead electric
and communications facilities,retrofit of all properties to receive underground services within the District,
authorize PG&E to discontinue overhead service,and fix a time within which such work must be done.Rule
20A(3)allows the City Council to direct PG&E to use City credits to pay for up to 100 feet of property
underground electric service laterals and up to $1,500 per service for electric panel conversions per affected
property within the District.Staff recommends this use of credits rather than requiring individual property
owners to bear this cost.
Staff representatives have consulted with,and walked the extent of proposed Mission Road District with,
representatives of PG&E,AT&T,Wave Broadband and Comcast to evaluate its suitability,estimate costs,and
form up the proposed boundaries.Staff has communicated to the Utilities that the City intends to be the “lead
agent”also known as “trenching agent”responsible for designing the trench profile and composite joint trench
drawings and for managing trenching,installation of substructures,pavement restoration,and such other trench
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drawings and for managing trenching,installation of substructures,pavement restoration,and such other trench
-related work.
Staff recommends that the City Council authorize the City Manager to execute all agreements and forms
needed to initiate the design and construction work upon establishment of the District, including the following:
·Electric Form 79-1127 “Agreement to Perform Tariff Scheduled Related Work,Rule 20A General
Conditions.”This directs PG&E to use the City’s Rule 20A work credits to underground its distribution
lines and service laterals,remove the utilities poles,and restore the site.Upon receipt,PG&E will
direct the Telecommunications Utilities to participate in the project in accordance with CPUC Rule 32.
·Electric Form 79-1113 “Agreement to Perform Tariff Schedule Related Work Rule 20A Electric Panel
Service Conversion.”This directs PG&E to manage the electric service panel conversions and pay for
the work from the City’s allocated work credits.The City cannot use Rule 20A work credits to fund the
panel conversion cost unless it directs PG&E to do the work by this agreement.
·Letter of Streetlight Agreement.This agreement informs PG&E that the City will purchase and install
new streetlights to replace those mounted on utility poles and will include the streetlight power in the
joint trench.
·Rule 20A Wheelchair Access Consideration.This acknowledgement,required by Rule 20A (1)(a),
states that the City finds wheelchair access to be in the public interest and the City considered such
access in defining the District boundaries.
In addition,staff recommends that the City Council place the Mission Road Underground Utility District ahead
of the Spruce Avenue District in priority and authorize the City Manager to direct PG&E to substitute Mission
Road for Spruce Avenue in the PG&E queue.This would improve schedule coordination with the other
infrastructure improvements along this corridor and would expedite the Mission Road District schedule by nine
months such that the Utilities should be ready to start design of their facilities in fall 2018.
It is recommended that the City engage a design engineer now to begin layout of the joint trench location to
assist the Utilities in their designs.The City’s designer will finish the design effort by incorporating the
individual Utilities’designs into the Joint Trench composite such the project should be ready to bid in fall 2019.
Construction of the underground facilities and service connections is then expected to take another full year
(Fall 2020).
The project is categorically exempt from California Environment Quality Act (CEQA)requirements in
accordance with 14 CCR 15302(d)which exempts conversion of overhead electric utility distribution system
facilities to underground including connection to existing overhead electric utility distribution lines where the
surface is restored to the condition existing prior to the undergrounding.
FUNDING
Funding for this project will be programmed into the FY2018-19 CIP Budget.The total project costs are
conceptually estimated at $7,600,000.The City may request reimbursement of an estimated $6,700,000 of this
cost from the Utilities.All quoted costs are highly conceptual and should be expected to change as the project
is designed.
CONCLUSION
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After holding the public hearing, if the City finds utility undergrounding to be in the public interest, it may
waive the reading and introduce the attached ordinance to initiate establishment of the Mission Road
Underground Utility District. The City Council may then adopt this ordinance at its next regular meeting on
June 27, 2018.
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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 #:18-80 Agenda Date:6/13/2018
Version:1 Item #:6a.
Ordinance establishing the Mission Road Underground Utility District (CIP Project st1904).
WHEREAS,the California Public Utility Commission (“CPUC”)has authorized electric and
telecommunication utilities to convert overhead utility lines and facilities to underground pursuant to Electric
Rule 20 and Telecommunication Rule 32; and
WHEREAS,pursuant to certain criteria,CPUC rules allow participating cities and counties to adopt legislation
establishing underground utility districts within which existing overhead electric distribution and
telecommunication distribution and service facilities will be converted to underground facilities; and
WHEREAS,the City of South San Francisco (“City’)Municipal Code Chapter 13.16 authorizes the City
Council,after holding a public hearing,to designate districts within which all existing overhead poles,overhead
wires and overhead equipment associated with the distribution of electric power,telecommunication services,
and cable television, will be removed and replaced with underground wires and facilities; and
WHEREAS,the City’s Fiscal Year 2018-2019 Capital Improvement Program project st1904 calls for
converting the overhead utility lines and facilities on Mission Road to underground; and
WHEREAS,to effect this undergrounding,the City desires to establish a Mission Road Underground Utility
District,extending approximately 2,500 feet (including short side street runs)along Mission Road from Grand
Avenue to the southern BART Station entrance,as more particularly described in Exhibit A attached hereto and
incorporated herein by reference; and
WHEREAS,upon finding that undergrounding the overhead utilities along Mission Road is in the public
interest,the City may establish an underground utility district containing all of the parcels within the district,as
identified on the Exhibit A district boundary map,thereby allowing the City to expend a portion of its
accumulated Rule 20A work credits to fund the utility conversion; and
WHEREAS,the City has accumulated $6,780,977 of PG&E Rule 20A work credits as of May 2018,and may
borrow up to five years of future credit allocations,yielding $7,794,257 in work credits that may be used for
qualified underground utility conversion projects pursuant to CPUC Rule 20A, and
WHEREAS,in 2016,the City established the Spruce Avenue Underground Utility District and committed an
estimated $5,365,000 of Rule 20A work credits to complete the undergrounding conversion; and
WHEREAS,in 2017,the City established the Spruce Avenue Underground Utility District and committed an
estimated $2,325,000 of Rule 20A work credits to complete the undergrounding conversion; and
WHEREAS,PG&E’s cost in work credits for the Mission Road Underground Utility District is estimated at
$5,129,000; and
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WHEREAS,because the cost in PG&E credits for the Spruce,Antoinette,and Mission Underground Utility
Districts would exceed the City’s work credit balance,the City requests that PG&E give the Antoinette and
Mission Underground Utility Districts priority for design and construction while the City acquires additional
credits to complete the Spruce Underground Utility District.
WHEREAS,the total cost of the Mission Road Underground Utility District to be shared by PG&E,AT&T,
Wave Broadband,and the City is estimated at $7,600,000,of which an estimated $6,700,000 is reimbursable to
the City; and,
WHEREAS,the City and the affected utilities have consulted and agreed that each utility shall complete the
engineering design of its respective portion of the Mission Road Underground Utility District project; and
WHEREAS,the City and the affected utilities have consulted and agreed that the City shall be designated the
“lead agent”also known as “trenching agent,”responsible for preparing the trench profile and composite joint
trench drawings,and managing trenching,installation of substructures,pavement restoration,and such other
trench-related work; and
WHEREAS,the City and the affected utilities have agreed to a work schedule which meets their respective
capabilities and have further agreed to waive any administrative fees,costs,or special street restoration
requirements for the purposes of this project; and
WHEREAS,the City notified all affected property owners within the proposed Mission Road Underground
Utility District and invited the same to attend a public hearing to discuss formation of the proposed district; and
WHEREAS,the City Council has received the staff report recommending that the area identified in Exhibit A
should be designated as an underground utility district within which all existing overhead poles,overhead
wires,and overhead equipment associated with the distribution of electric power,telecommunication services,
and cable television should be removed and replaced with underground wires and facilities; and
WHEREAS,a public hearing was duly held on June 13,2018 in the Council Chambers of the City of South San
Francisco,at which time all interested persons were given an opportunity to be heard,and the City Council did
consider any and all objections or protests that were raised by the owners of property within the proposed
district, pertaining to designating this area an underground utility district; and
WHEREAS,the City Council has determined that,pursuant to Section 13.16.020 of the South San Francisco
Municipal Code,the public necessity,health,safety,and welfare requires the removal of overhead wires and
overhead structures along Mission Road, with underground re-installation of said wires and facilities; and
WHEREAS,the City has consulted with the affected utilities and such utilities have agreed that the proposed
underground conversion district,designated the Mission Road Underground Utility District,as described in
Exhibit A,primarily runs along and arterial street and adjoins civic area and public recreation areas,thereby
qualifying to be designated a Rule 20A District in accordance with CPUC rules; and
WHEREAS,after establishing the Mission Road Underground Utility District,the City will need to enter into
standard agreements with PG&E and complete other standard forms and documentation,including,but not
limited to,the “Agreement to Perform Tariff Scheduled Related Work,Rule 20A -General Conditions,”the
“Agreement to Perform Tariff Schedule Related Work,Rule 20A -Electric Panel Service Conversion,”the
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“Agreement to Perform Tariff Schedule Related Work,Rule 20A -Electric Panel Service Conversion,”the
“Letter of Streetlight Agreement,” and the “Rule 20A Wheelchair Access Consideration,” and
WHEREAS,upon the recommendation of staff,the City Council has determined that the proposed Mission
Road Underground Utility District is categorically exempt from environmental review pursuant to the
California Environmental Quality Act.
NOW, THEREFORE, the City Council of the City of South San Francisco does hereby ORDAIN as follows:
SECTION 1.Findings
The City Council of the City of South San Francisco (“City”)hereby finds that the public necessity,health,
safety or welfare requires the removal of all existing utility poles,(excepting those poles supporting streetlights
and traffic signals),overhead utility wires,and associated overhead structures,and the installation of
underground wires and facilities for supplying electric power,communication,or similar associated services
within the areas as shown in Exhibit A,attached hereto,along Mission Road,with such area being designated
as the Mission Road Underground Utility District.
The City further finds and acknowledges that wheelchair access is in the public interest and has been
considered as a basis for defining the District boundaries.
SECTION 2.Establishment of Underground District
Based on the findings contained in this Ordinance,the City hereby establishes the Mission Road Underground
Utility District,within the areas as shown in Exhibit A,attached to this Ordinance and orders the removal of all
existing utility poles,(excepting those poles supporting streetlights and traffic signals),overhead utility wires,
and associated overhead structures,and the installation of underground wires and facilities for supplying
electric power,communication,or similar associated services.Such work must be completed within a
reasonable time, following completion of design documents, as determined by the City Engineer.
SECTION 3.Authorization to Execute Agreements
Upon establishment of the District,the City Council authorizes the City Manager to complete,execute,and
transmit on behalf of the City all agreements,acknowledgements,and forms necessarily to complete the
Mission Road Underground Utility District project,subject to approval as to form by the City Attorney and to
provide PG&E direction to implement the City’s desires for an expedited schedule.
SECTION 4.Severability
If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid or
unconstitutional,the remainder of this Ordinance,including the application of such part or provision to other
persons or circumstances,shall not be affected thereby and shall continue in full force and effect.To this end,
provisions of this Ordinance are severable.The City Council of the City of South San Francisco hereby
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provisions of this Ordinance are severable.The City Council of the City of South San Francisco hereby
declares that it would have passed each section,subsection,subdivision,paragraph,sentence,clause,or phrase
hereof irrespective of the fact that any one or more sections,subsections,subdivisions,paragraphs,sentences,
clauses, or phrases be held unconstitutional, invalid, or unenforceable.
SECTION 5.Publication and Effective Date
Pursuant to the provisions of Government Code Section 36933,a summary of this Ordinance shall be prepared
by the City Attorney.At least five (5)days prior to the Council meeting at which this Ordinance is scheduled to
be adopted,the City Clerk shall (1)publish the Summary,and (2)post in the City Clerk’s Office a certified
copy of this Ordinance.Within fifteen (15)days after the adoption of this Ordinance,the City Clerk shall (1)
publish the summary,and (2)post in the City Clerk’s Office a certified copy of the full text of this Ordinance
along with the names of those City Council members voting for and against this Ordinance or otherwise voting.
This Ordinance shall become effective thirty (30) days from and after its adoption.
*****
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EXHIBIT A
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:18-118 Agenda Date:6/13/2018
Version:1 Item #:7.
Report regarding consideration of a ballot measure to adopt an Ordinance amending Chapter 4.20 of the South
San Francisco Municipal Code in order to initially increase the City’s Transient Occupancy Tax (TOT)by 2%
effective January 1,2019,and authorizing an additional 1%increase each subsequent January 1 up to a
maximum of 14%for unrestricted general revenue purposes,subject to the approval of the voters,and adopting
a resolution establishing November 6,2018 as the date for a municipal election on the proposed ballot measure.
(Mike Futrell, City Manager and Richard Lee, Director of Finance)
RECOMMENDATION
Staff recommends the City Council, by a two-thirds vote take the following actions:
1.Introduce an Ordinance amending South San Francisco Municipal Code Chapter 4.20 to increase
the Transient Occupancy Tax (TOT)rate by an initial 2%effective January 1,2019 with an
additional 1%increase each January 1 up to a maximum of 14%for unrestricted general revenue
purposes, and waive further reading; and
2.Adopt a resolution submitting the proposed TOT ordinance ballot measure to the voters at the
November 6,2018 general municipal election,setting priorities for the filing of written arguments
and directing the City Attorney to prepare an impartial analysis,and providing for the filing of
rebuttal arguments.
BACKGROUND
The City’s Transient Occupancy Tax (TOT)is levied on the rental cost of a hotel room within the City and is
charged to travelers when renting overnight accommodations.The TOT rate is paid entirely by hotel visitors
when they stay in hotels in the City for less than thirty consecutive calendar days.A hotel is broadly defined to
include a hotel,inn,tourist home or house,motel or other lodging located within the City.Residents do not pay
the TOT rate unless they rent a room in the City for some reason.
The City’s current TOT rate is 10%.The current TOT consists of three components-a 9%general excise tax that
generates General Fund revenues (SSFMC §4.20.030);a 1%special tax used for the purpose of funding parks,
recreation,library and public safety services (SSFMC §4.20.033);and a $2.50 tax devoted to the acquisition,
renovation,maintenance and operation the South San Francisco Conference Center (SSFMC §4.20.035).The
City Council last increased the TOT rate from 9%to 10%in 2009 with the incremental 1%increase as a
general tax.The 1%special tax was imposed in 2005,and the $2.50 conference center tax was imposed in
1989.
The City Council had a study session on a potential TOT rate increase on January 22,2018,which reported the
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The City Council had a study session on a potential TOT rate increase on January 22,2018,which reported the
following findings:
Heavy volume of calls to Police and Fire Departments
In 2017,the Police Department responded to 2,605 various incidents at hotels in South San Francisco,which
required an estimated 2,225 hours of on-scene police work.Last year,the Fire Department responded to 217
incidents requiring 691 on-scene hours for South San Francisco hotels.Similarly,a high number of responses
were required in 2016,with 2,738 incidents from the Police Department and 303 incidents from the Fire
Department.Public safety incident metrics from 2015 were similar,with 2,581 incidents from the Police
Department and 219 incidents from the Fire Department.
The City’s TOT rate ranks among the lowest in San Mateo County
South San Francisco’s current Transit Occupancy Tax (TOT)rate is 10%,the lowest in San Mateo County,
except for Foster City’s rate,which is at 9.5%.The TOT rate was last increased by 1%nine years ago in 2009.
In addition, the South San Francisco Conference Center assesses a $2.50 tax per night per room.
In comparison,most public agencies in San Mateo County have a TOT rate of 12%.The City of Daly City is
contemplating increasing its TOT rate to 15%.The City of Foster City is considering increasing its TOT rate to
12%,San Carlos is pursuing an increase from 10%to 14%,Redwood City is considering increasing its TOT
rate to 14%,and Belmont is considering increasing its TOT rate from 10 to 12%.The City of San Francisco’s
TOT rate is currently at 14%.
The proposed increase in TOT rate would generate additional funds for unrestricted general revenue purposes,
including but not limited to helping offset the costs of public safety,community development,and the
satisfaction of future CalPERS pension obligations.The additional revenue could also be used to help offset the
costs of rising infrastructure needs related to streets and storm drains.In addition to providing additional
funding for general municipal programs and services for the City’s residents,an increase in the TOT rate will
produce the benefit of recouping costs associated with the impacts travelers and visitors have on the City’s
many amenities,such as but not limited to,police services,traffic circulation,parks and recreation,and public
roads.The additional funds generated for unrestricted general revenue purposes would reduce the per capita
cost of general municipal program and services paid by local residents and businesses.
DISCUSSION
TOT Rates of Other Cities
The table below provides the current TOT rate for other local communities,and the ten cities currently
considering an increase in their TOT rates as of June 6, 2018 are noted by two asterisks (**):
City Current TOT %Proposed TOT Rate
Belmont**10 12
Brisbane 12 12
Burlingame 12 12
Campbell 12 12
Cupertino 12 12
Daly City**10 15
East Palo Alto 12 12
Foster City**9.5 12
Gilroy 9 9
Half Moon Bay 12 12
Los Altos**10 14
Los Gatos 12 12
Menlo Park 12 12
Millbrae 12 12
Milpitas**10 12-14
Morgan Hill**10 12
Mountain View 10 10
Pacifica 12 12
Palo Alto**14 16
Redwood City**12 14
San Bruno 12 12
San Carlos**10 14
San Francisco 14 14
San Jose 10 10
San Mateo 12 12
Saratoga 10 10
South San Francisco 12 12 - 14
Sunnyvale**10.5 12.5
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City Current TOT %Proposed TOT Rate
Belmont**10 12
Brisbane 12 12
Burlingame 12 12
Campbell 12 12
Cupertino 12 12
Daly City**10 15
East Palo Alto 12 12
Foster City**9.5 12
Gilroy 9 9
Half Moon Bay 12 12
Los Altos**10 14
Los Gatos 12 12
Menlo Park 12 12
Millbrae 12 12
Milpitas**10 12-14
Morgan Hill**10 12
Mountain View 10 10
Pacifica 12 12
Palo Alto**14 16
Redwood City**12 14
San Bruno 12 12
San Carlos**10 14
San Francisco 14 14
San Jose 10 10
San Mateo 12 12
Saratoga 10 10
South San Francisco 12 12 - 14
Sunnyvale**10.5 12.5
Voter Requirement
An increase to the TOT rate must be submitted to the voters,and may be increased by a simple majority vote on
a ballot measure if the tax is for a general purpose.If it is for a special purpose,then the voting threshold
increases to a 2/3 approval to be adopted.In this case,the incremental TOT rate increase would be for
unrestricted general revenue funding uses,so only a simple majority of the voters is required.However,in
order to place a general tax on the ballot,a two-thirds vote of the City Council is required.Additionally,the
California Two-Thirds Vote for State and Local Revenue Increases Initiative may appear on the ballot in
California as an initiated constitutional amendment on November 6,2018 and would apply retroactively and
invalidate local taxes imposed in 2018, unless taxes meet the 2/3 approval by voters.
Text of Proposed Ballot Question
The proposed resolution includes the ballot measure text that would appear on the ballot, if the City Council
decides to proceed with this measure. The question is limited by state law to 75 words. The proposed ballot
question to increase the TOT rate would read as follows:
To maintain the quality of life in South San Francisco by providing services and improvements to
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accommodate visitors and residents, enhance public safety, community development, parks and
recreation programs, street repair and traffic circulation, and for unrestricted general revenue
purposes, shall an ordinance be adopted increasing the ongoing tax on hotel guests from 10% to 12%
with a 1% increase each subsequent year up to a maximum rate of 14%, providing approximately an
additional $5,920,000 annually?
Filing of Argument in Favor of Measure and Potential Rebuttal Argument
The attached resolution authorizes at least one member of the City Council to submit an argument (and rebuttal,
if necessary)on behalf of the City Council.The City Council should select at least one member to file the
argument before adopting the resolution.The argument may be signed by up to five people and may be any
combination of members of the City Council,authorized representatives of bona fide associations,or
individuals eligible to vote on the measure.The City Council only needs to select the authorized filer at this
time.The composition of signers of the argument can be decided later.An argument authorized to be filed on
behalf of the City Council will receive priority in selection by the City Clerk for inclusion in the voter
information guide,if more than one argument were filed.The deadline to file the argument in favor of the
measure is August 27.
Next Steps
To meet the deadlines required for a November 6,2018 ballot measure,the following preliminary schedule has
been developed:
June 13 Introduce Ordinance and Resolutions
June 27 Adopt Ordinance
August 17 Primary Arguments due
-City Attorney’s Impartial Analysis due
August 27 If authorized, Rebuttals Arguments due
FISCAL IMPACT
General Fund Revenue
The City currently receives approximately $14,800,000 in total annual tax receipts from its existing thirty
hotels.Should the City consider increasing the TOT rate above the current 10%rate,each additional percent
would increase General Fund revenues by approximately $1,480,000.Specifically,the adjustment of the TOT
tax from a 10%to 12%rate would generate an additional $2,960,000 in revenue.A maximum TOT rate of 14%
would generate $5,920,000 in additional revenue that could be realized by the City,with the potential for
greater increases in the future as new hotels are constructed.
Ballot Measure Costs
The total cost of the election in November 2018,including this ballot measure,is included in the City Clerk’s
Fiscal Year 2018-19 Operating Budget, including the cost for the proposed TOT ordinance ballot measure.
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CONCLUSION
Staff recommends the City Council:
1.Introduce an Ordinance amending South San Francisco Municipal Code Chapter 4.20 Transient
Occupancy Tax (TOT)rate to add a 2%increase with an additional 1%increase each subsequent year
up to a maximum of 14% to the TOT, and waive further reading; and
2.Adopt a resolution submitting the proposed TOT ordinance ballot measure to the voters at the
November 6,2018 general municipal election,setting priorities for the filing of written arguments and
directing the City Attorney to prepare an impartial analysis,and providing for the filing of rebuttal
arguments.
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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 #:18-483 Agenda Date:6/13/2018
Version:1 Item #:7a.
An ordinance of the City Council of the City of South San Francisco amending Chapter 4.20 of the South San
Francisco Municipal Code concerning the Transient Occupancy Tax.
WHEREAS, the City of South San Francisco (“City ”) adopted Ordinance No. 554, codified as Chapter 4.20 of
the Municipal Code, which provided for the imposition and collection of a general excise tax on the privilege of
using hotel accommodations in the City to be paid by hotel users and collected by hotel operators, otherwise
known as the “transient occupancy tax” (“TOT”) rate. The TOT rate has subsequently been amended several
times by the City Council and the voters of South San Francisco; and
WHEREAS, Article XIIIC, section 2(b) of the California Constitution requires that any general tax for
unrestricted general revenue purposes, such as the TOT rate, must be submitted to and approved by a majority
vote of the voters voting on the issue of increasing the tax; and
WHEREAS, pursuant to section 7280 of California Revenue and Taxation Code, the legislative body of a city
may levy a tax on the privilege of occupying a room or rooms, or other living space, in a hotel, inn, tourist home
or house, motel, or other lodging for a period of less than 30 days; and
WHEREAS, the City Council of the City of South San Francisco (“City Council”) last adjusted the TOT rate
from nine percent (9%) to ten percent (10%) during the duly noticed regular meeting held July 23, 2009; and
WHEREAS, the City’s current TOT rate of ten percent (10%) ranks among the lowest in San Mateo County; and
WHEREAS, a substantial portion of the City’s General Fund is used for public safety purposes and the City
Council has determined that an additional increment to the TOT rate is an effective way of recouping costs
associated with the impacts travelers and visitors have on the City’s many amenities, such as but not limited to
police and fire protection services, traffic circulation, parks and recreation programs, and public roads; and
WHEREAS, the proposed increase in TOT rate would generate additional funds for unrestricted general revenue
purposes, including but not limited to helping offset the costs of public safety, community development, rising
infrastructure needs related to streets and storm drains, and reducing the per capita cost of general municipal
program and services paid by local residents and businesses; and
WHEREAS, after receiving information at its June 13, 2018 City Council meeting, and after subsequently
receiving testimony from the public, the City Council determined that the public interest would be well served by
asking the voters of South San Francisco to authorize an additional two percent (2%) increment to the existing
TOT rate with an additional automatic one percent (1%) increment over two years, initially raising the total TOT
rate from ten percent (10%) to twelve percent (12%) effective January 1, 2019, subsequently raising the total
TOT rate to thirteen percent (13%) effective January 1, 2020, and finally raising the TOT rate to a maximum
fourteen percent (14%) effective January 1, 2021; and
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WHEREAS, Article XIIIC, section 2(b) also requires that an election by the voters to approve a general tax must
be consolidated with an election for City Councilmembers; and
WHEREAS, the November 6, 2018 election includes an election of members of the City Council; and
WHEREAS, as a general tax for unrestricted general revenue purposes, the two percent (2%) increment with an
additional one percent (1%) increment over subsequent years up to a maximum of fourteen percent (14%)
effective January 1, 2021 must be approved by a majority vote; and
WHEREAS, pursuant to Government Code section 53724 and Election Code section 9222, the City Council
desires to submit the Ordinance to the voters of the City.
WHEREAS, after considering the foregoing information, the City Council believes that the proposed incremental
adjustment to the existing TOT rate should be authorized by the voters of South San Francisco in the amount
described herein, with implementation of the initial two percent (2%) increment effective January 1, 2019; and
WHEREAS, based on all of the information presented at the June 13, 2018 City Council meeting, both written
and oral, including without limitation the public comment, staff reports, minutes, and other relevant materials
(hereafter the “Record”), the City Council finds that under CEQA Guidelines 15060(c)(2) and 15378(b)(4), this
tax does not constitute a project under CEQA and therefore review under CEQA is not required.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SOUTH SAN FRANCISCO, SUBJECT TO
VOTER APPROVAL, DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1.Incorporation of Recitals.
The City Council of South San Francisco, subject to voter approval, finds that all Recitals are true and correct
and are incorporated herein by reference.
SECTION 2.Amendments
Chapter 4.20 of the South San Francisco Municipal Code is hereby amended to read as follows: (with text in
strikeout indicating deletion and double-underlined text indicating addition):
Section 4.20.030 Amended: “Tax Imposed.For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a general tax for unrestricted general revenue purposes in the amount of nine
eleven percent of the rent charged by the operator and a special tax of one percent.The general tax rate
shall automatically increase each calendar year after the effective date at a rate of one percent per year
up to a maximum rate of thirteen percent. The total general and special taxes imposed pursuant to this
chapter shall equal no more than fourteen percent of the rent charged by the operator. If a room is rented
by a firm, corporation, partnership, joint venture or any other organization on a long term basis, the tax
imposed by this section shall fall upon and be borne by each individual who occupies or has the right to
occupy the room for a period of thirty consecutive days or less. The tax constitutes a debt owed by the
transient to the city, which is extinguished only by payment to the operator or to the city. The transient
shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments,
a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the
transient’s ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator
of the hotel, the tax administrator may require that such tax shall be paid directly to the tax
administrator.”
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SECTION 3.Compliance with the California Environmental Quality Act
The approval of this ordinance is exempt from the California Environmental Quality Act (Public Resources
Code §§ 21000 et seq., “CEQA,” and 14 Cal. Code Reg. §§ 15000 et seq., “CEQA Guidelines”). This
ordinance imposes a general tax that can be used for any legitimate governmental purpose; it is not a
commitment to any particular action. As such, under CEQA Guidelines section 15378(b)(4), the ordinance is
not a project within the meaning of CEQA because it creates a government funding mechanism that does not
involve any commitment to any specific project that may result in a potentially significant physical impact on
the environment. If revenue from the tax were used for a purpose that would have either such effect, the City
would undertake the required CEQA review for that particular project. Therefore, pursuant to CEQA
Guidelines section 15060, CEQA analysis is not required.
SECTION 4.Severability
If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the
remainder of the ordinance and the application of such provision to other persons or circumstances shall not be
affected thereby.
SECTION 5.Effective Date of Tax
If this ordinance is approved by a majority of the voters voting on the issue at the November 6, 2018 election,
pursuant to Elections Code Section 9217, this ordinance shall be considered adopted on that date and the tax
shall become effective January 1, 2019, or no sooner than 10 days after the City Council certifies the results of
the election, whichever occurs later.
SECTION 6.Voter Approval Required
This ordinance shall only become operative if the tax imposed is approved by a simple majority of voters
voting on the question at the November 6, 2018 election.
SECTION 7.Publication
This Ordinance shall be published once, with the names of those City Councilmembers voting for or against it,
in the San Mateo County Times, a newspaper of general circulation in the City of South San Francisco, in
accordance with Government Code Section 36933.
*****
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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 #:18-484 Agenda Date:6/13/2018
Version:1 Item #:7b.
Resolution establishing November 6,2018 as the date for a municipal election on a proposed ballot measure to
adopt an Ordinance amending Chapter 4.20 of the South San Francisco Municipal Code in order to initially
increase the City’s Transient Occupancy Tax (TOT)rate by two percent (2%)effective January 1,2019,and
authorizing an additional one percent (1%)increase each subsequent January 1 up to a total maximum of
fourteen percent (14%)for unrestricted general revenue purposes,subject to the approval of the voters;
establishing policies and procedures in connection with such election;and requesting the Board of Supervisors
of the County of San Mateo consolidate the election with the statewide general election pursuant to section
10403 of the Elections Code.
WHEREAS,the City of South San Francisco (“City ”)adopted Ordinance No.554,codified as Chapter 4.20 of
the Municipal Code,which provided for the imposition and collection of a general excise tax on the privilege of
using hotel accommodations in the City,otherwise known as the “transient occupancy tax”(“TOT”)to be paid
by hotel users and collected by hotel operators.The TOT rate has subsequently been amended several times by
the City Council and the voters of South San Francisco; and
WHEREAS,Article XIIIC,section 2(b)of the California Constitution requires that any general tax for
unrestricted general revenue purposes,such as the TOT rate,must be submitted to and approved by a majority
vote of the voters voting on the issue of increasing the tax; and
WHEREAS,pursuant to section 7280 of California Revenue and Taxation Code,the legislative body of a city
may levy a tax on the privilege of occupying a room or rooms,or other living space,in a hotel,inn,tourist
home or house, motel, or other lodging for a period of less than 30 days; and
WHEREAS,the City Council of the City of South San Francisco (“City Council”)last adjusted the TOT rate
from nine percent (9%) to ten percent (10%) during the duly noticed regular meeting held July 23, 2009; and
WHEREAS,the City’s current TOT rate of ten percent (10%)ranks among the lowest in San Mateo County;
and
WHEREAS,a substantial portion of the City’s General Fund is used for public safety purposes and the City
Council has determined that an additional increment to the TOT rate is an effective way of recouping costs
associated with the impacts travelers and visitors have on the City’s many amenities,such as but not limited to
police and fire protection services, traffic circulation, parks and recreation programs, and public roads; and
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WHEREAS,the proposed increase in TOT rate would generate additional funds for unrestricted general
revenue purposes,including but not limited to helping offset the costs of public safety,community
development,rising infrastructure needs related to streets and storm drains,and reducing the per capita cost of
general municipal program and services paid by local residents and businesses; and
WHEREAS,after receiving information at its June 13,2018 City Council meeting,and after subsequently
receiving testimony from the public,the City Council determined that the public interest would be well served
by asking the voters of South San Francisco to authorize an additional two percent (2%)increment to the
existing TOT rate with an additional automatic one percent (1%)increment over two years,initially raising the
total TOT rate from ten percent (10%)to twelve percent (12%)effective January 1,2019,subsequently raising
the total TOT rate to thirteen percent (13%)effective January 1,2020,and finally raising the TOT rate to a
maximum fourteen percent (14%) effective January 1, 2021; and
WHEREAS,Article XIIIC,section 2(b)also requires that an election by the voters to approve a general tax
must be consolidated with an election for City Councilmembers; and
WHEREAS, the November 6, 2018 election includes an election of members of the City Council; and
WHEREAS,as a general tax for unrestricted general revenue purposes,the two percent (2%)increment with an
additional one percent (1%)increment over subsequent years up to a maximum of fourteen percent (14%)
effective January 1, 2021 must be approved by a majority vote; and
WHEREAS,a proposed ordinance attached hereto and incorporated herein by reference as Exhibit A
(“Ordinance”) would, following voter approval, implement the adoption of this tax; and
WHEREAS,pursuant to Government Code section 53724 and Election Code section 9222,the City Council
desires to submit the Ordinance to the voters of the City.
WHEREAS,after considering the foregoing information,the City Council believes that the proposed
incremental adjustment to the existing TOT rate should be authorized by the voters of South San Francisco in
the amount described herein,with implementation of the initial two percent (2%)increment effective January 1,
2019; and
WHEREAS,the cost of conducting the election is included in the City Clerk’s Fiscal Year 2018-19 Operating
Budget; and
WHEREAS,based on all of the information presented at the June 13,2018 City Council meeting,both written
and oral,including without limitation the public comment,staff reports,minutes,and other relevant materials
(hereafter the “Record”),the City Council finds that under CEQA Guidelines 15060(c)(2)and 15378(b)(4),this
tax does not constitute a project under CEQA and therefore review under CEQA is not required.
NOW,THEREFORE,BE IT RESOLVED that the City Council of South San Francisco hereby RESOLVES as
follows:
SECTION 1.Findings.The City Council finds and determines that each of the findings set forth above are
true and correct.
SECTION 2.Call for Election.Pursuant to California Elections Code Section 9222,the City Council hereby
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SECTION 2.Call for Election.Pursuant to California Elections Code Section 9222,the City Council hereby
calls an election at which it shall submit to the qualified voters of the City of South San Francisco a measure
that,if approved by a majority vote,would increase the Transient Occupancy Tax from ten percent (10%)to
twelve percent (12%)and an additional one percent (1%)increase in subsequent years up to a maximum of
fourteen percent (14%),with the additional funds generated to be used for unrestricted general revenue
purposes.This measure shall be designated by letter by the San Mateo County Registrar of Voters.Pursuant to
California Elections Code Section 10400 et seq.,the election for this measure shall be consolidated with the
established statewide election to be conducted on November 6, 2018.
SECTION 3.Ballot Language. The ballot language for the proposed measure shall be as follows:
To maintain the quality of life in South San Francisco by providing
services and improvements to accommodate visitors and residents,
enhance public safety, community development, parks and
recreation programs, street repair and traffic circulation, and for
unrestricted general revenue purposes, shall an ordinance be
adopted increasing the ongoing tax on hotel guests from 10% to
12% with a 1% increase each subsequent year up to a maximum rate
of 14%, providing approximately an additional $5,920,000
annually?
YES
NO
This question requires the approval of a majority of those casting votes.
SECTION 4.Proposed Measure.The full text of the proposed measure to be submitted to the voters is
attached as Exhibit A hereto,authorizing the general tax to be approved by the voters pursuant to Section 3.
The City Council hereby approves the proposed measure,the form thereof,and its submission to the voters of
the City at the November 6, 2018 election.
SECTION 5.Publication of Measure.The City Clerk is hereby directed to cause notice of the measure to be
published once in an official newspaper,in accordance with Section 12111 of the California Elections Code and
Section 6061 of the California Government Code.
SECTION 6.Request to Consolidate and Conduct Election and Canvass Returns.
(a)The City Council hereby requests that the San Mateo County Board of Supervisors consolidate
the election called by this Resolution with the statewide election to be conducted on November 6,2018 and
order the election to be conducted by the Registrar of Voters.The City Clerk is directed to file a certified copy
of this Resolution with the Board of Supervisors of San Mateo County and the Registrar of Voters of San Mateo
County on or before August 10, 2018.
(b)The election on the measure set forth in Section 3 shall be held and conducted,the voters
canvassed and the returns made,and the results ascertained and determined as provided for herein.In all
particulars, the election shall be held in accordance with the Elections Code of the State of California.
(c)The election on the measure set forth in Section 3 shall be held in San Mateo County in the City
of South San Francisco on November 6,2018,as required by law,and the Board of Supervisors of San MateoCity of South San Francisco Printed on 8/21/2018Page 3 of 5
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of South San Francisco on November 6,2018,as required by law,and the Board of Supervisors of San Mateo
County is authorized to canvass the returns of the election with respect to the votes cast in the City of South
San Francisco and certify the results to the City Council of the City of South San Francisco.
(d)At the next regular meeting of the City Council of the City of South San Francisco occurring
after the returns of the election for the measure set forth in Section 3 have been canvassed and the results have
been certified to the City Council,or at a special meeting called for such purpose if required by law,the City
Council shall cause to be entered in its minutes a statement of the results of the election.
SECTION 7.Submission of Ballot Arguments and Impartial Analysis.
(a)The last day for submission of direct arguments for or against the measure shall be by 5:00 p.m.
on Friday, August 17, 2018.
(b)The last day for submission of rebuttal arguments for or against the measure shall be by 5:00
p.m. on Monday, August 27, 2018.
(c)Direct arguments shall not exceed three hundred (300)words and shall be signed by not more
than five (5) persons.
(d)Rebuttal arguments shall not exceed two hundred fifty (250)words and shall be signed by not
more than five (5)persons;those persons may be different persons than the persons who signed the direct
arguments.
(e)The City Attorney shall prepare,by August 17,2018,an impartial analysis of the measure
showing the effect of the measure.
(f)Council Member Richard Garbarino is hereby authorized to file a written argument,not to
exceed three hundred (300)words,in favor of the proposed measure,on behalf of the City Council.At the
Mayor’s discretion,the argument may also be signed by members of the City Council or bona fide associations
or by individual voters who are eligible to vote.In the event that an argument is filed against the measure,the
Mayor and Vice Mayor/Council Member are also authorized to file a rebuttal argument,not to exceed two
hundred fifty (250)words,on behalf of the City Council.The rebuttal argument may also be signed by
members of the City Council or bona fide associations or by individual voters who are eligible to vote.
(g)Pursuant to California Elections Code Section 9285,when the City Clerk has selected the
arguments for and against the measure,which will be printed and distributed to the voters,the City Clerk shall
send copies of the argument in favor of the measure to the authors of the argument against it,and copies of the
argument against it to the authors of the argument in favor.Rebuttal arguments shall be printed in the same
manner as the direct arguments.Each rebuttal argument shall immediately follow the direct argument that it
seeks to rebut.
SECTION 8.Appropriation of Necessary Funds.The City Manager is hereby authorized and directed to
appropriate the necessary funds to pay for the City’s cost of placing the measure on the election ballot.
SECTION 9.Services of City Clerk.The City Clerk is hereby authorized and directed to take all steps
necessary to place the measure on the ballot and to cause the ordinance or measure to be printed.A copy of the
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ordinance or measure shall be made available to any voter upon request.
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..Title
An ordinance of the City Council of the City of South San Francisco amending Chapter 4.20 of
the South San Francisco Municipal Code concerning the Transient Occupancy Tax.
..body
WHEREAS, the City of South San Francisco (“City ”) adopted Ordinance No. 554, codified as
Chapter 4.20 of the Municipal Code, which provided for the imposition and collection of a general
excise tax on the privilege of using hotel accommodations in the City to be paid by hotel users and
collected by hotel operators, otherwise known as the “transient occupancy tax” (“TOT”) rate. The
TOT rate has subsequently been amended several times by the City Council and the voters of
South San Francisco; and
WHEREAS, Article XIIIC, section 2(b) of the California Constitution requires that any general tax
for unrestricted general revenue purposes, such as the TOT rate, must be submitted to and
approved by a majority vote of the voters voting on the issue of increasing the tax; and
WHEREAS, pursuant to section 7280 of California Revenue and Taxation Code, the legislative
body of a city may levy a tax on the privilege of occupying a room or rooms, or other living space,
in a hotel, inn, tourist home or house, motel, or other lodging for a period of less than 30 days; and
WHEREAS, the City Council of the City of South San Francisco (“City Council”) last adjusted the
TOT rate from nine percent (9%) to ten percent (10%) during the duly noticed regular meeting
held July 23, 2009; and
WHEREAS, the City’s current TOT rate of ten percent (10%) ranks among the lowest in San
Mateo County; and
WHEREAS, a substantial portion of the City’s General Fund is used for public safety purposes and
the City Council has determined that an additional increment to the TOT rate is an effective way of
recouping costs associated with the impacts travelers and visitors have on the City’s many
amenities, such as but not limited to police and fire protection services, traffic circulation, parks
and recreation programs, and public roads; and
WHEREAS, the proposed increase in TOT rate would generate additional funds for unrestricted
general revenue purposes, including but not limited to helping offset the costs of public safety,
community development, rising infrastructure needs related to streets and storm drains, and
reducing the per capita cost of general municipal program and services paid by local residents and
businesses; and
WHEREAS, after receiving information at its June 13, 2018 City Council meeting, and after
subsequently receiving testimony from the public, the City Council determined that the public
interest would be well served by asking the voters of South San Francisco to authorize an
Exhibit A
additional two percent (2%) increment to the existing TOT rate with an additional automatic one
percent (1%) increment over two years, initially raising the total TOT rate from ten percent (10%)
to twelve percent (12%) effective January 1, 2019, subsequently raising the total TOT rate to
thirteen percent (13%) effective January 1, 2020, and finally raising the TOT rate to a maximum
fourteen percent (14%) effective January 1, 2021; and
WHEREAS, Article XIIIC, section 2(b) also requires that an election by the voters to approve a
general tax must be consolidated with an election for City Councilmembers; and
WHEREAS, the November 6, 2018 election includes an election of members of the City Council;
and
WHEREAS, as a general tax for unrestricted general revenue purposes, the two percent (2%)
increment with an additional one percent (1%) increment over subsequent years up to a maximum
of fourteen percent (14%) effective January 1, 2021 must be approved by a majority vote; and
WHEREAS, pursuant to Government Code section 53724 and Election Code section 9222, the
City Council desires to submit the Ordinance to the voters of the City.
WHEREAS, after considering the foregoing information, the City Council believes that the
proposed incremental adjustment to the existing TOT rate should be authorized by the voters of
South San Francisco in the amount described herein, with implementation of the initial two percent
(2%) increment effective January 1, 2019; and
WHEREAS, based on all of the information presented at the June 13, 2018 City Council meeting,
both written and oral, including without limitation the public comment, staff reports, minutes, and
other relevant materials (hereafter the “Record”), the City Council finds that under CEQA
Guidelines 15060(c)(2) and 15378(b)(4), this tax does not constitute a project under CEQA and
therefore review under CEQA is not required.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SOUTH SAN FRANCISCO,
SUBJECT TO VOTER APPROVAL, DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Incorporation of Recitals.
The City Council of South San Francisco, subject to voter approval, finds that all Recitals are
true and correct and are incorporated herein by reference.
SECTION 2. Amendments
Chapter 4.20 of the South San Francisco Municipal Code is hereby amended to read as follows:
(with text in strikeout indicating deletion and double-underlined text indicating addition):
Section 4.20.030 Amended: “Tax Imposed. For the privilege of occupancy in any hotel,
each transient is subject to and shall pay a general tax for unrestricted general revenue
purposes in the amount of nine eleven percent of the rent charged by the operator and a
special tax of one percent. The general tax rate shall automatically increase each calendar
year after the effective date at a rate of one percent per year up to a maximum rate of
thirteen percent. The total general and special taxes imposed pursuant to this chapter shall
equal no more than fourteen percent of the rent charged by the operator. If a room is
rented by a firm, corporation, partnership, joint venture or any other organization on a
long term basis, the tax imposed by this section shall fall upon and be borne by each
individual who occupies or has the right to occupy the room for a period of thirty
consecutive days or less. The tax constitutes a debt owed by the transient to the city,
which is extinguished only by payment to the operator or to the city. The transient shall
pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in
installments, a proportionate share of the tax shall be paid with each installment. The
unpaid tax shall be due upon the transient’s ceasing to occupy space in the hotel. If for
any reason the tax due is not paid to the operator of the hotel, the tax administrator may
require that such tax shall be paid directly to the tax administrator.”
SECTION 3. Compliance with the California Environmental Quality Act
The approval of this ordinance is exempt from the California Environmental Quality Act (Public
Resources Code §§ 21000 et seq., “CEQA,” and 14 Cal. Code Reg. §§ 15000 et seq., “CEQA
Guidelines”). This ordinance imposes a general tax that can be used for any legitimate
governmental purpose; it is not a commitment to any particular action. As such, under CEQA
Guidelines section 15378(b)(4), the ordinance is not a project within the meaning of CEQA
because it creates a government funding mechanism that does not involve any commitment to
any specific project that may result in a potentially significant physical impact on the
environment. If revenue from the tax were used for a purpose that would have either such effect,
the City would undertake the required CEQA review for that particular project. Therefore,
pursuant to CEQA Guidelines section 15060, CEQA analysis is not required.
SECTION 4. Severability
If any provision of this ordinance or the application thereof to any person or circumstance is held
invalid, the remainder of the ordinance and the application of such provision to other persons or
circumstances shall not be affected thereby.
SECTION 5. Effective Date of Tax
If this ordinance is approved by a majority of the voters voting on the issue at the November 6,
2018 election, pursuant to Elections Code Section 9217, this ordinance shall be considered
adopted on that date and the tax shall become effective January 1, 2019, or no sooner than 10
days after the City Council certifies the results of the election, whichever occurs later.
SECTION 6. Voter Approval Required
This ordinance shall only become operative if the tax imposed is approved by a simple majority
of voters voting on the question at the November 6, 2018 election.
SECTION 7. Publication
This Ordinance shall be published once, with the names of those City Councilmembers voting
for or against it, in the San Mateo County Times, a newspaper of general circulation in the City
of South San Francisco, in accordance with Government Code Section 36933.
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:18-464 Agenda Date:6/13/2018
Version:1 Item #:8.
Report regarding a ballot measure to adopt an Ordinance amending Chapter 6.16 of the South San Francisco
Municipal Code to adopt a cannabis business license tax,subject to the approval of the voters,and adopting a
resolution establishing November 6,2018 as the date for a municipal election on the proposed ballot measure.(
Mike Futrell, City Manager and Richard Lee, Director of Finance)
RECOMMENDATION
Staff recommends the City Council, by a two-thirds vote take the following actions:
1.Introduce an Ordinance amending South San Francisco Municipal Code Chapter 6.16 to adopt a
cannabis business license tax, and waive further reading; and
2.Adopt a resolution submitting the proposed cannabis business license tax ordinance as a ballot
measure to the voters at the November 6,2018 general municipal election,setting priorities for the
filing of written arguments and directing the City Attorney to prepare an impartial analysis,and
providing for the filing of rebuttal arguments.
BACKGROUND
On November 8,2016,California voters approved the Control,Regulate and Tax Adult Use of Cannabis Act
(AUMA).The AUMA legalized the possession,use,and cultivation of non-medical cannabis for those who are
21 years of age or older and established a state-wide system to regulate commercial cannabis activity.On June
27,2017,Governor Jerry Brown signed into law Senate Bill 94,the Medicinal and Adult-Use Cannabis
Regulation and Safety Act (MAUCRSA),which repealed the Medical Cannabis Regulation and Safety Act
(MCRSA),incorporated certain licensing provisions from MCRSA,and created a single regulatory scheme for
both medical and non-medical cannabis.
On January 24,2018,South San Francisco Municipal Code Chapter 20.410 Regulation of Cannabis Activities
was amended to permit commercial cannabis manufacturing,testing,distribution,and delivery uses in the City.
On April 11,2018,indoor commercial cultivation of cannabis was permitted in the City.However,cannabis
microbusinesses and outdoor cultivation remain prohibited.
The City’s current business license taxes in Chapter 6.16 License Taxes of the Municipal Code apply to all
businesses operating in South San Francisco.Businesses not assigned a specific business license tax rate by
Chapter 6.16 must pay a general license tax rate of $75 per business plus $15 per employee (SSFMC §§
6.16.240,6.04.123).In light of the various types of cannabis businesses permitted in the City,staff
recommends that the Council submit an ordinance to the voters that would impose a local business tax based on
a percentage of gross receipts that varies by the permitted commercial cannabis operation.The cannabis
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a percentage of gross receipts that varies by the permitted commercial cannabis operation.The cannabis
business license tax is an excise tax imposed on permitted commercial cannabis operations for the privilege of
operating a cannabis business in the City.The proposed tax is not a sales tax and would not be imposed directly
on cannabis users or consumers.
DISCUSSION
The proposed ordinance for voter approval authorizes the Council to set the following rates,subject to specified
caps, of allowing this emerging industry to operate in South San Francisco:
·A minimum of 1% of gross receipt and up to a maximum of 2.5% for Testing.
·A minimum of 2% of gross receipts and up to a maximum of 4% for Cultivation.
·A minimum of 2% of gross receipts and up to a maximum of 3% for Distribution.
·A minimum of 2.5% of gross receipts and up to a maximum of 5% for Manufacturing.
·A minimum of 4% of gross receipts and up to a maximum of 5% for Delivery-Only.
Council may adjust the rates up or down within the proposed range by resolution or ordinance.Of note,any
future permitted commercial cannabis operations not currently permitted would be subject to a default cannabis
business license tax of 2.5% of gross receipts, which can be adjusted up to 5% of gross receipts.
The City’s consultant clarified that charging a uniform rate for all businesses would restrict the industry in the
City because there are different profit margins and levels of competition for each type of commercial cannabis
operation.Additionally,the cumulative rate of all state and local cannabis taxes should stay under 30%,based
on the current market.
Voter Requirement
The adoption of a cannabis business license tax may be adopted by a simple majority vote on a ballot measure
if the tax is for a general purpose.If it is for a special purpose,then the voting threshold increases to a two-
thirds approval to be adopted.Here,the business license tax would be for an unrestricted general revenue
funding use so only a simple majority is required.However,in order to place a general tax on the ballot,a two-
thirds vote of the City Council is required.Additionally,the California Two-Thirds Vote for State and Local
Revenue Increases Initiative may appear on the ballot in California as an initiated constitutional amendment on
November 6,2018 and would apply retroactively and invalidate local taxes imposed in 2018,unless taxes meet
the two-thirds approval by voters.
Business License Tax for Unrestricted General Revenue Purposes
The business license tax would be for unrestricted general revenue purposes and could be used for any valid
governmental purpose,including offsetting the impact of commercial cannabis operations on public safety
within the City.For example,revenue generated by the cannabis business license tax would fund additional
costs related to an increase in the number of police,fire,and code enforcement calls for service.The cannabis
business license tax is related but mutually exclusive from the City’s cannabis operator permit cost recovery
fees, which are regulatory in nature.
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Text of Proposed Ballot Question
The proposed resolution includes the text that would appear on the ballot, if the City Council decides to
proceed with this measure. The question is limited by state law to 75 words. It would read as follows:
To maintain the quality of life in South San Francisco by providing public safety services to address the
impact of commercial cannabis operations permitted within the City and for unrestricted general
revenue purposes, shall an ordinance be adopted establishing an ongoing business license tax on all
cannabis businesses of no more than 5% of gross receipts to vary by each type of permitted business,
providing approximately $400,000 to $700,000 or more in revenues annually?
Filing of Argument in Favor of Measure and Potential Rebuttal Argument
The attached resolution authorizes at least one member of the City Council to submit an argument (and rebuttal,
if necessary)on behalf of the City Council.The City Council should select at least one member to file the
argument before adopting the resolution.The argument may be signed by up to five people and may be any
combination of members of the City Council,authorized representatives of bona fide associations,or
individuals eligible to vote on the measure.The City Council only needs to select the authorized filer at this
time.The composition of signers of the argument can be decided later.An argument authorized to be filed on
behalf of the City Council will receive priority in selection by the City Clerk for inclusion in the voter
information guide,if more than one argument were filed.The deadline to file the argument in favor of the
measure is August 27.
Next Steps
To meet the deadlines required for a November 6,2018 ballot measure,the following preliminary schedule has
been developed:
June 13 Introduce Ordinance and Resolutions
June 27 Adopt Ordinance
August 17 Primary Arguments due
City Attorney’s Impartial Analysis due
August 27 If authorized, Rebuttals Arguments due
FISCAL IMPACT
Based on a fiscal analysis prepared by the City’s cannabis consultant,the cannabis business license tax could
provide between $400,000 to $700,000 in unrestricted general revenue.The revenue impact depends on the
type and number of commercial cannabis operator permits that are issued.
General Fund Revenue
The City currently receives approximately $1,500,000 in total annual business license taxes.If the City adopts a
business license tax for cannabis businesses at the proposed initial rates based on gross receipts,the City
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business license tax for cannabis businesses at the proposed initial rates based on gross receipts,the City
estimates that an additional $443,000 in revenue will be generated for the General Fund.The maximum
proposed rates would generate another $293,000 in revenue with the potential for greater increases.
Ballot Measure Costs
The cost of the general election in November 2018,including this cannabis business license tax ballot measure,
is included in the City Clerk’s Fiscal Year 2018-19 Operating Budget.
CONCLUSION
Staff recommends the City Council:
1.Introduce an Ordinance amending South San Francisco Municipal Code Chapter 6.16 to adopt a
cannabis business license tax, and waive further reading; and
2.Adopt a resolution submitting the proposed cannabis business license tax ordinance as a ballot measure
to the voters at the November 6,2018 general municipal election,setting priorities for the filing of
written arguments and directing the City Attorney to prepare an impartial analysis,and providing for the
filing of rebuttal arguments.
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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 #:18-493 Agenda Date:6/13/2018
Version:1 Item #:8a.
An ordinance amending South San Francisco Municipal Code Chapter 6.16 to adopt a cannabis business license
tax.
WHEREAS,on November 8,2016,California voters approved the Control,Regulate and Tax Adult Use of
Cannabis Act (AUMA),which legalized the possession,use,and cultivation of non-medical cannabis for those
who are 21 years of age or older and established a state system to regulate commercial cannabis activity; and
WHEREAS,on June 27,2017,Governor Jerry Brown signed into law Senate Bill 94,the Medicinal and Adult-
Use Cannabis Regulation and Safety Act (MAUCRSA),which repealed the Medical Cannabis Regulation and
Safety Act (MCRSA),incorporated certain licensing provisions from MCRSA,and created a single regulatory
scheme for both medical and non-medical cannabis; and
WHEREAS,subject to certain exceptions,MAUCRSA generally establishes a comprehensive system to
legalize,control,and regulate the cultivation,processing,manufacture,distribution,testing,and sale of
cannabis, including cannabis products, and to tax the commercial growth and retail sale of cannabis; and
WHEREAS,the City Council desires to impose a cannabis business license tax for the privilege of operating
within the City; and
WHEREAS,revenues from a cannabis business tax would be for unrestricted general revenue purposes and go
into the City’s general fund and could be used for any legitimate government purpose; and
WHEREAS,Article XIIIC,section 2(b)of the California Constitution requires that any general tax for
unrestricted general revenue purposes,such as a business license tax,must be submitted to and approved by a
majority vote of the voters voting on the issue of imposing any general tax; and
WHEREAS,the tax imposed by this Ordinance is an excise tax on the privilege of conducting business within
the City and will only become effective if approved by a majority of the City’s voters at the November 7,2017
municipal election; and
WHEREAS,based on all of the information presented at the June 13,2018 City Council meeting,both written
and oral,including without limitation the staff reports,minutes,and other relevant materials (hereafter the
“Record”),the City Council finds that under CEQA Guidelines 15060(c)(2)and 15378(b)(4),this tax does not
constitute a project under CEQA and therefore review under CEQA is not required.
NOW,THEREFORE,THE CITY COUNCIL OF THE CITY OF SOUTH SAN FRANCISCO,SUBJECT TO
VOTER APPROVAL, DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1.Incorporation of Recitals.
The City Council of South San Francisco,subject to voter approval,finds that all Recitals are true and correctCity of South San Francisco Printed on 8/21/2018Page 1 of 3
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File #:18-493 Agenda Date:6/13/2018
Version:1 Item #:8a.
The City Council of South San Francisco,subject to voter approval,finds that all Recitals are true and correct
and are incorporated herein by reference.
SECTION 2.Amendments
Chapter 6.16 of the South San Francisco Municipal Code is hereby amended to add Section 6.16.037 Cannabis
Business to read as follows:(with text in strikeout indicating deletion and double-underlined text indicating
addition):
Section 6.16.037 Cannabis Business.
(a) “Cannabis business” means a person issued a cannabis operator permit pursuant to Chapter 20.410.
(b) The license tax is as follows and may be adjusted by City Council by resolution or ordinance:
(1)One percent of gross receipts and up to two and a half percent of gross receipts for commercial
cannabis testing operations.
(2)One percent of gross receipts and up to four percent of gross receipts for commercial cannabis
cultivation operations.
(3)One percent of gross receipts and up to three percent of gross receipts for commercial cannabis
distribution operations.
(4)One percent of gross receipts and up to five percent of gross receipts for commercial cannabis
manufacturing operations.
(5)One percent of gross receipts and up to five percent of gross receipts for commercial cannabis
delivery-only operations.
(c)One percent of gross receipts and up to five percent of gross receipts for a commercial cannabis
business not otherwise included in subdivision (b) of this section.
(d)The license tax imposed is an excise tax and not a sales and use tax and is in addition to any other
fees required under Chapter 20.410.
(e)They payment of a tax required under this section,and its acceptance by the City,shall not entitle
any person to engage in any cannabis business unless the person has complied with all of the
requirements of Chapter 20.410 and all other applicable state or local laws.No tax paid under this
Section shall be construed as authorizing the conduct or continuance of any illegal or unlawful business,
or any business in violation of any state or local laws.
(f)Commercial cannabis businesses operating unlawfully in the City are subject to the license taxes
under this section, in addition to any applicable penalties or fines under local and state laws.
SECTION 3.Compliance with the California Environmental Quality Act
The approval of this ordinance is exempt from the California Environmental Quality Act (Public Resources
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Version:1 Item #:8a.
The approval of this ordinance is exempt from the California Environmental Quality Act (Public Resources
Code §§21000 et seq.,“CEQA,”and 14 Cal.Code Reg.§§15000 et seq.,“CEQA Guidelines”).This
ordinance imposes a general tax that can be used for any legitimate governmental purpose;it is not a
commitment to any particular action.As such,under CEQA Guidelines section 15378(b)(4),the ordinance is
not a project within the meaning of CEQA because it creates a government funding mechanism that does not
involve any commitment to any specific project that may result in a potentially significant physical impact on
the environment.If revenue from the tax were used for a purpose that would have either such effect,the City
would undertake the required CEQA review for that particular project.Therefore,pursuant to CEQA
Guidelines section 15060, CEQA analysis is not required.
SECTION 4.Severability
If any provision of this ordinance or the application thereof to any person or circumstance is held invalid,the
remainder of the ordinance and the application of such provision to other persons or circumstances shall not be
affected thereby.
SECTION 5.Effective Date of Tax
If this ordinance is approved by a majority of the voters voting on the issue at the November 6,2018 election,
pursuant to Elections Code Section 9217,this ordinance shall be considered adopted on that date and the tax
shall become effective January 1,2019,or no sooner than 10 days after the City Council certifies the results of
the election, whichever occurs later.
SECTION 6.Voter Approval Required
This ordinance shall only become operative if the tax imposed is approved by a simple majority of voters
voting on the question at the November 6, 2018 election.
SECTION 7.Publication
This Ordinance shall be published once,with the names of those City Councilmembers voting for or against it,
in the San Mateo County Times,a newspaper of general circulation in the City of South San Francisco,in
accordance with Government Code Section 36933.
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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 #:18-492 Agenda Date:6/13/2018
Version:1 Item #:8b.
Resolution establishing November 6,2018 as the date for a municipal election for a proposed ballot measure
seeking voter approval to amend Chapter 6.16 to the South San Francisco Municipal Code to adopt a cannabis
business license tax;establishing policies and procedures in connection with such election,and requesting the
Board of Supervisors of the County of San Mateo consolidate the election with the statewide general election
pursuant to section 10403 of the Elections Code.
WHEREAS,on November 8,2016,California voters approved the Control,Regulate and Tax Adult Use of
Cannabis Act (AUMA),which legalized the possession,use,and cultivation of non-medical cannabis for those
who are 21 years of age or older and established a state system to regulate commercial cannabis activity; and
WHEREAS,on June 27,2017,Governor Jerry Brown signed into law Senate Bill 94,the Medicinal and Adult-
Use Cannabis Regulation and Safety Act (MAUCRSA),which repealed the Medical Cannabis Regulation and
Safety Act (MCRSA),incorporated certain licensing provisions from MCRSA,and created a single regulatory
scheme for both medical and non-medical cannabis; and
WHEREAS,subject to certain exceptions,MAUCRSA generally establishes a comprehensive system to
legalize,control,and regulate the cultivation,processing,manufacture,distribution,testing,and sale of
cannabis, including cannabis products, and to tax the commercial growth and retail sale of cannabis; and
WHEREAS,on December 13,2017,the City Council adopted Ordinance No.1548-2017 amending Chapter
20.410 of the South San Francisco Municipal Code to prohibit the retail sale and outdoor cultivation of
cannabis; and
WHEREAS,on February 14,2018,the City Council adopted Ordinance No.1551-2018 amending Chapter
20.410 to permit commercial cannabis manufacturing,testing,distribution,and delivery uses within the
boundaries of the city,create a local application process for the issuance of operator permits for those uses,and
prohibit microbusinesses; and
WHEREAS,on April 11,2018,the City Council adopted Ordinance No.1554-2018 amending Chapter 20.410
of the Municipal Code to permit and regulate indoor commercial cannabis cultivation within a fully enclosed
structure in the City; and
WHEREAS,the City Council desires to place before the voters a ballot measure to enact an ordinance allowing
the City Council to implement an excise tax on cannabis businesses within the City; and
WHEREAS,revenues from a cannabis business tax would be for unrestricted general revenue purposes and
would go into the City’s general fund and could be used for any legitimate government purpose; and
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WHEREAS,Article XIIIC,section 2(b)of the California Constitution requires that any general tax for
unrestricted general revenue purposes,such as a business license tax,must be submitted to and approved by a
majority vote of the voters voting on the issue of imposing any general tax; and
WHEREAS,a substantial portion of the City’s General Fund is used for public safety purposes (police and fire
protection services)and the City Council has determined that a cannabis business license tax is an effective way
of offsetting the impact of commercial cannabis on the City’s public safety services,including police,fire,and
code enforcement; and
WHEREAS,after receiving information at its June 13,2018 City Council meeting,and after subsequently
receiving testimony from the public,the City Council determined that the public interest would be well served
by asking the voters of South San Francisco to authorize a cannabis business license tax effective January 1,
2019; and
WHEREAS,Article XIIIC,section 2(b)also requires that an election by the voters to approve a general tax
must be consolidated with an election for City Councilmembers; and
WHEREAS, the November 6, 2018 election includes an election of members of the City Council; and
WHEREAS,as a general tax,a cannabis business license tax in the City must be approved by a majority vote to
impose the following rates:one percent (1%)of gross receipts and up to two and a half percent (2.5%)of gross
receipts for testing;one percent (1%)of gross receipts and up to four percent (4%)of gross receipts for
cultivation;one percent (1%)of gross receipts and up to three percent (3%)of gross receipts for distribution;
one percent (1%)of gross receipts and up to five percent (5%)of gross receipts for manufacturing;and one
percent (1%) of gross receipts and up to five percent (5%) of gross receipts for delivery-only; and
WHEREAS,a proposed ordinance attached hereto and incorporated herein by reference as Exhibit A
(“Ordinance”) would implement the adoption of this tax; and
WHEREAS,pursuant to Government Code section 53724 and Election Code section 9222,the City Council
desires to submit the Ordinance to the voters of the City.
WHEREAS,after considering the foregoing information,the City Council believes that the proposed adoption
of a cannabis business license tax should be authorized by the voters of South San Francisco in the amount
described herein, effective January 1, 2019; and
WHEREAS,the cost of conducting the election is included in the City Clerk’s Fiscal Year 2018-19 Operating
Budget; and
WHEREAS,based on all of the information presented at the June 13,2018 City Council meeting,both written
and oral,including without limitation the staff reports,minutes,and other relevant materials (hereafter the
“Record”),the City Council finds that under CEQA Guidelines 15060(c)(2)and 15378(b)(4),this tax does not
constitute a project under CEQA and therefore review under CEQA is not required.
NOW,THEREFORE,BE IT RESOLVED that the City Council of South San Francisco hereby RESOLVES as
follows:
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SECTION 1.Findings.The City Council finds and determines that each of the findings set forth above are
true and correct.
SECTION 2.Call for Election.Pursuant to California Elections Code Section 9222,the City Council hereby
calls an election at which it shall submit to the qualified voters of the City of South San Francisco a measure
that,if approved by a majority vote,would impose a cannabis business license tax setting forth rates based on a
percentage of gross receipts with maximum rates for each type of permitted cannabis business in the City,with
the additional funds generated to be used for unrestricted general revenue purposes.This measure shall be
designated by letter by the San Mateo County Registrar of Voters.Pursuant to California Elections Code
Section 10400 et seq.,the election for this measure shall be consolidated with the established statewide election
to be conducted on November 6, 2018.
SECTION 3.Ballot Language. The ballot language for the proposed measure shall be as follows:
To maintain the quality of life in South San Francisco by providing
public safety services to address the impact of commercial cannabis
operations permitted within the City and for unrestricted general
revenue purposes, shall an ordinance be adopted establishing an
ongoing business license tax on all cannabis businesses of no more
than 5% of gross receipts to vary by each type of permitted
business, providing approximately $100,000 to $700,000 or more in
revenues annually?
YES
NO
This question requires the approval of a majority of those casting votes.
SECTION 4.Proposed Measure.The full text of the proposed measure to be submitted to the voters is
attached as Exhibit A hereto,authorizing the general tax to be approved by the voters pursuant to Section 3.
The City Council hereby approves the proposed measure,the form thereof,and its submission to the voters of
the City at the November 6, 2018 election.
SECTION 5.Publication of Measure.The City Clerk is hereby directed to cause notice of the measure to be
published once in an official newspaper,in accordance with Section 12111 of the California Elections Code and
Section 6061 of the California Government Code.
SECTION 6.Request to Consolidate and Conduct Election and Canvass Returns.
(a)The City Council hereby requests that the San Mateo County Board of Supervisors consolidate
the election called by this Resolution with the statewide election to be conducted on November 6,2018 and
order the election to be conducted by the Registrar of Voters.The City Clerk is directed to file a certified copy
of this Resolution with the Board of Supervisors of San Mateo County and the Registrar of Voters of San Mateo
County on or before August 10, 2018.
(b)The election on the measure set forth in Section 3 shall be held and conducted,the voters
canvassed and the returns made,and the results ascertained and determined as provided for herein.In all
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canvassed and the returns made,and the results ascertained and determined as provided for herein.In all
particulars, the election shall be held in accordance with the Elections Code of the State of California.
(c)The election on the measure set forth in Section 3 shall be held in San Mateo County in the City
of South San Francisco on November 6,2018,as required by law,and the Board of Supervisors of San Mateo
County is authorized to canvass the returns of the election with respect to the votes cast in the City of South
San Francisco and certify the results to the City Council of the City of South San Francisco.
(d)At the next regular meeting of the City Council of the City of South San Francisco occurring
after the returns of the election for the measure set forth in Section 3 have been canvassed and the results have
been certified to the City Council,or at a special meeting called for such purpose if required by law,the City
Council shall cause to be entered in its minutes a statement of the results of the election.
SECTION 7.Submission of Ballot Arguments and Impartial Analysis.
(a)The last day for submission of direct arguments for or against the measure shall be by 5:00 p.m.
on Friday, August 17, 2018.
(b)The last day for submission of rebuttal arguments for or against the measure shall be by 5:00
p.m. on Monday, August 27, 2018.
(c)Direct arguments shall not exceed three hundred (300)words and shall be signed by not more
than five (5) persons.
(d)Rebuttal arguments shall not exceed two hundred fifty (250)words and shall be signed by not
more than five (5)persons;those persons may be different persons than the persons who signed the direct
arguments.
(e)The City Attorney shall prepare,by Monday,August 17,2018,an impartial analysis of the
measure showing the effect of the measure.
(f)Council Member Richard Garbarino is hereby authorized to file a written argument,not to
exceed three hundred (300)words,in favor of the proposed measure,on behalf of the City Council.At the
Mayor’s discretion,the argument may also be signed by members of the City Council or bona fide associations
or by individual voters who are eligible to vote.In the event that an argument is filed against the measure,the
Mayor and Vice Mayor/Council Member are also authorized to file a rebuttal argument,not to exceed two
hundred fifty (250)words,on behalf of the City Council.The rebuttal argument may also be signed by
members of the City Council or bona fide associations or by individual voters who are eligible to vote.
(g)Pursuant to California Elections Code Section 9285,when the City Clerk has selected the
arguments for and against the measure,which will be printed and distributed to the voters,the City Clerk shall
send copies of the argument in favor of the measure to the authors of the argument against it,and copies of the
argument against it to the authors of the argument in favor.Rebuttal arguments shall be printed in the same
manner as the direct arguments.Each rebuttal argument shall immediately follow the direct argument that it
seeks to rebut.
SECTION 8.Appropriation of Necessary Funds.The City Manager is hereby authorized and directed to
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appropriate the necessary funds to pay for the City’s cost of placing the measure on the election ballot.
SECTION 9.Services of City Clerk.The City Clerk is hereby authorized and directed to take all steps
necessary to place the measure on the ballot and to cause the ordinance or measure to be printed.A copy of the
ordinance or measure shall be made available to any voter upon request.
EXHIBIT A - Ordinance
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..Title
An ordinance amending South San Francisco Municipal Code Chapter 6.16 to adopt a cannabis
business license tax.
..body
WHEREAS, on November 8, 2016, California voters approved the Control, Regulate and Tax
Adult Use of Cannabis Act (AUMA), which legalized the possession, use, and cultivation of
non-medical cannabis for those who are 21 years of age or older and established a state system to
regulate commercial cannabis activity; and
WHEREAS, on June 27, 2017, Governor Jerry Brown signed into law Senate Bill 94, the
Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA), which repealed the
Medical Cannabis Regulation and Safety Act (MCRSA), incorporated certain licensing
provisions from MCRSA, and created a single regulatory scheme for both medical and non-
medical cannabis; and
WHEREAS, subject to certain exceptions, MAUCRSA generally establishes a comprehensive
system to legalize, control, and regulate the cultivation, processing, manufacture, distribution,
testing, and sale of cannabis, including cannabis products, and to tax the commercial growth and
retail sale of cannabis; and
WHEREAS, the City Council desires to impose a cannabis business license tax for the privilege
of operating within the City; and
WHEREAS, revenues from a cannabis business tax would be for unrestricted general revenue
purposes and go into the City’s general fund and could be used for any legitimate government
purpose; and
WHEREAS, Article XIIIC, section 2(b) of the California Constitution requires that any general
tax for unrestricted general revenue purposes, such as a business license tax, must be submitted
to and approved by a majority vote of the voters voting on the issue of imposing any general tax;
and
WHEREAS, the tax imposed by this Ordinance is an excise tax on the privilege of conducting
business within the City and will only become effective if approved by a majority of the City’s
voters at the November 7, 2017 municipal election; and
WHEREAS, based on all of the information presented at the June 13, 2018 City Council
meeting, both written and oral, including without limitation the staff reports, minutes, and other
relevant materials (hereafter the “Record”), the City Council finds that under CEQA Guidelines
15060(c)(2) and 15378(b)(4), this tax does not constitute a project under CEQA and therefore
review under CEQA is not required.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SOUTH SAN FRANCISCO,
SUBJECT TO VOTER APPROVAL, DOES HEREBY ORDAIN AS FOLLOWS:
Exhibit A
SECTION 1. Incorporation of Recitals.
The City Council of South San Francisco, subject to voter approval, finds that all Recitals are
true and correct and are incorporated herein by reference.
SECTION 2. Amendments
Chapter 6.16 of the South San Francisco Municipal Code is hereby amended to add Section
6.16.037 Cannabis Business to read as follows: (with text in strikeout indicating deletion and
double-underlined text indicating addition):
Section 6.16.037 Cannabis Business.
(a) “Cannabis business” means a person issued a cannabis operator permit pursuant to
Chapter 20.410.
(b) The license tax is as follows and may be adjusted by City Council by resolution or
ordinance:
(1) One percent of gross receipts and up to two and a half percent of gross receipts for
commercial cannabis testing operations.
(2) Two percent of gross receipts and up to four percent of gross receipts for commercial
cannabis cultivation operations.
(2) Two percent of gross receipts and up to three percent of gross receipts for commercial
cannabis distribution operations.
(3) Two and a half percent of gross receipts and up to five percent of gross receipts for
commercial cannabis manufacturing operations.
(4) Four percent of gross receipts and up to five percent of gross receipts for commercial
cannabis delivery-only operations.
(c) Two and half percent of gross receipts and up to five percent of gross receipts for a
commercial cannabis business not otherwise included in subdivision (b) of this section.
(d) The license tax imposed is an excise tax and not a sales and use tax and is in addition
to any other fees required under Chapter 20.410.
(e) They payment of a tax required under this section, and its acceptance by the City,
shall not entitle any person to engage in any cannabis business unless the person has
complied with all of the requirements of Chapter 20.410 and all other applicable state or
local laws. No tax paid under this Section shall be construed as authorizing the conduct or
continuance of any illegal or unlawful business, or any business in violation of any state
or local laws.
(f) Commercial cannabis businesses operating unlawfully in the City are subject to the
license taxes under this section, in addition to any applicable penalties or fines under
local and state laws.
SECTION 3. Compliance with the California Environmental Quality Act
The approval of this ordinance is exempt from the California Environmental Quality Act (Public
Resources Code §§ 21000 et seq., “CEQA,” and 14 Cal. Code Reg. §§ 15000 et seq., “CEQA
Guidelines”). This ordinance imposes a general tax that can be used for any legitimate
governmental purpose; it is not a commitment to any particular action. As such, under CEQA
Guidelines section 15378(b)(4), the ordinance is not a project within the meaning of CEQA
because it creates a government funding mechanism that does not involve any commitment to
any specific project that may result in a potentially significant physical impact on the
environment. If revenue from the tax were used for a purpose that would have either such effect,
the City would undertake the required CEQA review for that particular project. Therefore,
pursuant to CEQA Guidelines section 15060, CEQA analysis is not required.
SECTION 4. Severability
If any provision of this ordinance or the application thereof to any person or circumstance is held
invalid, the remainder of the ordinance and the application of such provision to other persons or
circumstances shall not be affected thereby.
SECTION 5. Effective Date of Tax
If this ordinance is approved by a majority of the voters voting on the issue at the November 6,
2018 election, pursuant to Elections Code Section 9217, this ordinance shall be considered
adopted on that date and the tax shall become effective January 1, 2019, or no sooner than 10
days after the City Council certifies the results of the election, whichever occurs later.
SECTION 6. Voter Approval Required
This ordinance shall only become operative if the tax imposed is approved by a simple majority
of voters voting on the question at the November 6, 2018 election.
SECTION 7. Publication
This Ordinance shall be published once, with the names of those City Councilmembers voting
for or against it, in the San Mateo County Times, a newspaper of general circulation in the City
of South San Francisco, in accordance with Government Code Section 36933.
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:18-425 Agenda Date:6/13/2018
Version:1 Item #:9.
Report regarding a resolution authorizing the City Manager to execute Amendment No.1 to the professional
services agreement with Telfords in a total amount not to exceed $170,000,recognizing that $63,528.26 has
been paid to date for Human Capital Management System project management services and extending the term
of the agreement to December 31, 2018 (Richard Lee, Director of Finance)
RECOMMENDATION
It is recommended that the City Council adopt a resolution authorizing the City Manager to execute
Amendment No.1 to the professional services agreement with Telfords in a total amount not to exceed
$170,000,recognizing that $63,528.26 has been paid to date for Human Capital Management System
(HCMS) project management services and extending the term of the agreement to December 31, 2018.
BACKGROUND/DISCUSSION
In 2016 City Staff recognized the need to replace the legacy payroll system used by City government,a legacy
system which required intense manual processes,was often plagued with errors and had increasingly limited
technical support from outside companies.The Fiscal Year (FY)2016-17 operating budget included $250,000
in appropriations to purchase and implement a new Human Capital Management System (HCMS,)expected to
reduce costs and errors while providing a system the City could rely upon for the future.Accordingly,in July
2016,the City Council approved Resolution 103-2016 that authorized the City Manager to execute an
agreement with Personnel Data Systems,Inc.(PDS)to implement the HCMS to promote efficient timekeeping
and payroll processes and analyze succession and performance data on City personnel in an amount not to
exceed $250,000. Implementation of the new HCMS system started shortly thereafter.
Implementation in 2017 was delayed after parallel system comparisons brought to light a number of complex
pay issues requiring the City to correct these issues in the system to improve the accuracy of employees’
paychecks.Such issues as acting pay differences,accurate time entry,data comparison and validation analysis,
social security tax configuration,leave accrual,and benefit changes required significant time commitment and
arduous work from both the City’s HCMS internal team and consultants to investigate,validate and repair.As a
result of these difficulties,in September 2017,the City Council approved Resolution No.105-2017 approved
an amendment to the agreement with PDS to extend the term and increase the contract amount by $250,000 for
a total amount not to exceed $500,000.
In October 2017,the City Manager executed a professional services agreement with Telfords in an amount not
to exceed $70,000 to provide critical and timely client-side project management services through the end of
HCMS implementation.Telfords provided the driving force to guide City Staff and PDS to completion,and as
of the pay period beginning May 18,2018,the new HCMS went live,which was manifest via issuance of the
paychecks on June 7,2018,and marked achievement of a major milestone of the HCMS project.The additional
time invested into HCMS implementation,which included issuance of paychecks and benefit administration
from the PDS system,will pay dividends via greater accuracy of employee paychecks and provide human
resources and payroll staff with the time needed to identify,analyze,understand,and explain differences in pay
between the two systems.
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Although the payroll system is now live,additional work is needed to capture the full value and utility of the
new HCMS system.Further system implementation will provide City employees with access to enter their own
time directly into the time keeping system,submit tax changes,access paystubs,allow managers to review and
approve staff time,and process Personnel Action Forms through the HCM system.These additional system
features will reduce the burden on administrative staff,streamline personnel management and pay processes,
and empower employees by providing them with access to key pay and benefit information.
Currently the HCMS project budget still has a contract balance available of $130,255,of which there is
$123,783 remaining with PDS,which both staff and PDS believe is sufficient to support implementation of
these additional features.The remaining HCMS project contract authority remaining of $6,472 is with Telfords.
City Staff estimates that an additional $100,000 in contract authority for Telfords is needed to provide critical
and timely client-side project management services through the end of HCMS implementation.To date,the
City has paid $63,528.26 to Telfords.Staff further requests that the term of the agreement with Telfords be
extended to December 31,2018.No additional budget appropriations are necessary,as there are sufficient
salary savings in the FY 2017-18 operating budget to address the requested additional contract authority.
The current total contract authority related to the HCMS process,including needs analysis services,software
license fees,annual maintenance fees,implementation services,and project management services is $782,024,
of which there is $130,255 in available balance remaining.With Council approval of the Telfords contract
amendment, the total contract authority for HCMS will increase to $882,024.
FISCAL IMPACT
Adoption of the accompanying resolution will increase the contract authority between Telfords and the City of
South San Francisco by $100,000.No additional budget appropriations are necessary,as there are sufficient
salary savings in the FY 2017-18 amended budget.
CONCLUSION
Staff recommends the City Council adopt the accompanying resolution to ensure that the HCMS team
continues to receive critical client-side project management services through the end of implementation.
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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 #:18-429 Agenda Date:6/13/2018
Version:1 Item #:9a.
Resolution authorizing the City Manager to execute Amendment No. 1 to the professional services agreement
with Telfords in a total amount not to exceed $170,000, recognizing that $63,528.26 has been paid to date for
Human Capital Management System (HCMS) project management services and extend the term of the
agreement to December 31, 2018 (Richard Lee, Director of Finance)
WHEREAS, the Fiscal Year (FY) 2016-17 operating budget included $250,000 in appropriations to purchase
and implement a new Human Capital Management System (HCMS); and
WHEREAS, in July 2016, the City Council approved Resolution 103-2016 that authorized the City Manager to
execute an agreement with Personnel Data Systems, Inc, (PDS) to implement an HCMS to promote efficient
timekeeping and payroll processes and analyze succession and performance data on City personnel in an
amount not to exceed $250,000; and
WHEREAS, in September 2017, the City Council approved Resolution No. 105-2017 that approved an
amendment to the agreement with PDS to extend the term and increase the contract amount by $250,000 for a
total amount not to exceed $500,000; and
WHEREAS, in October 2017, the City Manager executed a professional services agreement with Telfords in an
amount not to exceed $70,000 for HCMS project management services; and
WHEREAS, staff estimates that an additional $100,000 in contract authority will be needed to provide client-
side project management services through the end of HCMS implementation; and
WHEREAS, staff further requests that the term of the agreement be extended to December 31, 2018, which is
the projected completion date for implementation of the Human Capital Management System.
NOW,THEREFORE BE IT RESOLVED,by the City Council of the City of South San Francisco that the
City Council hereby approves the First Amendment to the Professional Services Agreement with Telfords,
attached hereto as Exhibit A,for Human Capital Management System (HCMS)project management
services,in a total amount not to exceed $170,000 and extending the term of the Professional Services
Agreement to December 31, 2018.
BE IT FURTHER RESOLVED that the City Manager is hereby authorized to execute the First Amendment
to the Professional Services Agreement with Telfords,on behalf of the City upon timely submission by
Telfords signed agreement amendment and all other documents,subject to approval as to form by the City
Attorney.
BE IT FURTHER RESOLVED that the City Manager is hereby authorized to take any other necessary actions
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consistent with the intent of this resolution.
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FIRST AMENDMENT TO THE AGREEMENT BETWEEN THE CITY OF SOUTH
SAN FRANCISCO AND TELFORDS
THIS FIRST AMENDMENT TO THE PROFESSIONAL SERVICES AGREEMENT is made at
South San Francisco, California, as of May 24, 2018, by and between THE CITY OF SOUTH
SAN FRANCISCO (“City”), a municipal corporation, and Telfords (“Contractor”), (sometimes
referred together as the “Parties”) who agree as follows:
RECITALS
A.On October 19, 2017, City and Contractor entered that certain Professional
Services Agreement (“Agreement”) whereby Contractor agreed provide project management
services for implementation of the Human Capital Management System. A true and correct
copy of the Agreement and its exhibits is attached as Exhibit A.
B.City and Contractor now desire to amend the Agreement.
NOW, THEREFORE, for and in consideration of the promises and other good and
valuable consideration, the receipt and sufficiency of which are hereby acknowledged, City and
Contractor hereby agree as follows:
1.All terms which are defined in the Agreement shall have the same meaning when used in this
Amendment, unless specifically provided herein to the contrary.
2.Section 1. The June 30, 2018 end date for the term of services identified in Section
1 of the Agreement is hereby replaced with December 31, 2018.
3.Section 2 of the Agreement shall be amended such that the City agrees to pay Contractor
a sum not to exceed $170,000, with the understanding that $63,528.26 has already been
paid to Contractor.
Contractor agrees this is the City’s total contribution for payment of costs under the
Agreement unless additional payments are authorized in accordance with the terms of the
Agreement and said terms of payment are mutually agreed to by and between the parties in
writing.
All other terms, conditions and provisions in the Agreement remain in full force and effect. If
there is a conflict between the terms of this Amendment and the Agreement, the terms of the
Agreement will control unless specifically modified by this Amendment.
[SIGNATURES ON THE FOLLOWING PAGE]
EXHIBIT A
Dated:
CITY OF SOUTH SAN FRANCISCO CONTRACTOR
By: By:
City Manager [NAME]
Approved as to Form:
By:
City Attorney
SOUTH SAN FRANCISCO SERVICES AGREEMENT
This Services Agreement (this "AgreemenY') ismade and entered into between the City of South
San Francisco, a mwlicipal corporation ("City") and Telfords ("Consultant") etfective as of October 19,
2017 (the "Effective Date"). City and Consultant are hereinafter collectively referred to as (the
Parties"). In consideration of their mutual covenants, theParties hereby agree as follows:
1.Scope of Services. Consultant shall provide the f'ollowing services and/or materials("the
Work") HCM Project Management as more specifically described in the Scope of Services, attached
hereto as Exhibit A. The Work shall commence on October 26, 2017 and shall be completed to the
satisfaction of the City by June 30, 2018 unlesssuch date is extended or otherwise modified by the City in
writing. In the event of a conflict or inconsistency between the text of the main body of this Agreement
and Exhibit A,the text of the main body of this Agreement shall prevail.
2.Pavment. City shall pay Consultant an a nount not to exceed: seventy thousand dollars
70,000) for the full and satisfactory completion of the Work in accordance with the terms and
conditions of this Agreement. The calculation of payment for the Work shall be set forth as follows:
Payment shall be calculated per hour based at $125 per hour for Project Manager and $65 per hour for
project coordinator plus direct reimbursement of expenses. The amount stated above is the entire
compensation payable to Consultant f'or the Work perfornied hereunder, including all labor, materials,
tools and equipmentfurnished by Consultant.
City shall make payments, based on invoices received, forWork satisfactorily performed. City
shall have thirty(30) days from the receipt of an invoice topay Consultant.
3.Independent Contractor. It is understood and agreed that this Agreement is not a contract
of employment anddoes not create an employer-employee relationship betweenthe City and Consultant.
At all times Consultant shall be an independent contractor and City shall not control the manner of
Consultant accomplishing the Work. Consultant is not authorized to bind the City toany contracts or
other obligations without the express written consent of the City.
4.Indemnification. To the fullest extent pennitted by law, Consultant shall indemnify,
defend (with counsel acceptable to the City), and hold harcnless the City and its elected and appointed
officers, ofticials, employees, agents, contractors and consultants (collectively, the "City Indemnitees")
from and against any and all liability, loss, damage, claims, expenses and costs (including, without
limitation, attorneys' fees and costs of litigation) (collectively, "Liability") of every nature arising out of
or inconnection with Consultant's performance of the Work orConsultant's failure to comply with this
Agreement, except such Liability caused by the gross negligence or willful IIIISCOIICIUCt of the City
Indemnitees.
5.Insurance. Prior to beginning the Work and continuing throughout the term of this
Agreement, Consultant (and any subcontractors) shall,at Consultant's (or subcontractor's) solecost and
expense, furnish the City with certificates of insurance evidencing that Consultant has obtained and
maintains insurance in the following amounts:
iv
A. Workers' Compensation that satisfies the minimum statutory limits.
B. Commercial General Liability and Property Damage Insurance in an amount not less than
ONE MILLION DOLLARS ($1,000,000) combinedsingle limit per occurrence,TWO MILLION
DOLLARS ($2,000,000) annual aggregate, for bodily injury, property damage, products,
completed operations and contractual liability coverage. The policy shall also include coverage
l hort Form Ser ices Agreemcnt
Rc:l 1/14/2016J
EXHIBIT A
for liability arising out of the use and operation of any City-owned or City-fumished equipment used
or operated by the Consultant,its personnel,agents or subcontractors.
C. Comprehensive automobile insurance in an amount not less than ONE MILLION DOLLARS
1,000,000)per occurrence for bodily injury and property damage including coverage for owned and
non-owned vehicles.
D. Professional Liability Insurance in an amount not less than ONE MILLION DOLLARS
1,000,000) covering the licensed professionals' errors and omissions.
All insurance policies shall be written on an occurrence basis and shall name the City
Indemnitees as additional insureds with any City insurance shall be secondary and in excess to
Consultant's insurance. If the Consultant's insurance policy includes a self-insured retention that must be
paid by a named insured as a precondition of the insurer's liability, or which has the effect of providing
that payments of the self=insured retention by others, including additional insureds or insurers do not
serve to satisfy the self-insured retention, such provisions must be tnoditied by special endorsement so as
to not apply to the additional insured coverage required by this agreement so as to not prevent any of the
parties to tliis agreement from satisfying or paying the self-insured retention required to be paid as a
precondition to the insurer's liability. Additionally, the certificates of insurance must note whether the
policy does or does not include any self=insured retention and also must disclose the deductible. The
certificates shall contain a statement of obligation on the part of the carrier to notify City of any material
change, cancellation, termination or non-renewal of the coverage at least thirty (30) days in advance of
the effective date of any such material change, cancellation, termination or non-renewal. The City s Risk
Manager may waive or modify any of the insurance requirements of this section.
6.Compliance with all A plicable Laws; Nondiscrimination. Consultant shall comply with
all applicable local, state and federal laws, regulations and ordinances in the performance of this
Agreement. Consultant shall not discriminate in the provision of service or in the employment of persons
engaged in the perf'onnance of tllis Agreement on account of race, color, national origin, ancestry,
religion, gender, marital status, sexual orientation, age, physical or mental disability in violation of any
applicable local, state or federal laws or regulations.
7.Tennination. City may terminate or suspend this Agreement at any time and without
cause upon written notification to Consultant. Upon receipt of notice of tennination or suspension,
Consultant shall immediately stop all work in progress under this Agreement. The City's right of
termination shall be in addition to all other remedies available under law to the City.
8.Prevailin Wa Where applicable, the wages to be paid for a day's work to all classes
of laborers, warkmen, or mechanics on the work contemplated by this Purchase Agreement, shall be not
less than the prevailing rate for a day's work in the same trade or occupation in the locality within the
state where the work hereby contemplates to be performed as determined by the Director of Industrial
Relations pursuant to the Director's authority under Labor Code Section 1770, et seq. Each laborer,
worker or mechanic employed by Consultant or by any subcontractor shall receive the wages herein
provided far. The Consultant shall pay two hundred dollars ($200), or whatever amount may be set by
Labor Code Section 1775, as may be amended, per day penalty for each worker paid less than prevailing
rate of per diem wages. The difference between the prevailing rate of per diem wages and the wage paid
to each worker shall be paid by the Consultant to each worker.
An error on the part of an awarding body does not relieve the Consultant from responsibility for payment
of the prevailing rate of per diem wages and penalties pursuant to Labor Code Sections 1770-1775. The
City will not recognize any claim for additional compensation because of the payment by the Consultant
for any wage rate in excess of prevailing wage rate set forth. The possibility of wage increases is one of
2 h„rt Form Scr ices Agrecment
Rev:l l/14/201Gj
the elements to be considered by the Consultant. li
A) Posting of Schedule of Prevailing Wage Rates and Deductions. If the schedule of
prevailing wage rates is not attached hereto pursuant to Labor Code Section 1773.2, the Consultant shall
post at appropriate conspicuous points at the site of the project a schedule showing all determined
prevailing wage rates for the various classes of laborers and mechanics to be engaged in work on the
project under this contract and all deductions, if any, required by law to be made froin unpaid wages
actually earned by the laborers and mechanics so engaged.
B) Payroll Records. Each Consultant and subcontractor shall keep an accurate payroll
record, showing the name, address, social security number,work week,and the actual per diem wages
paid to each journeyman,apprentice, worker, or other employee employed by the Consultant in
connection with the public work. Such records shall be certified and submitted weekly as required by
Labor Code Section 1776.
9.Pavment of Taxes; Tax Withholdin. Consultant is solely responsible for the payment of
employment taxes incurred under this Agreement and any similar federal or state taxes. To be exempt
from tax withholding, Consultant must provide City with a valid California Franchise Tax Board fonn
590 ("Form 590"),as may be amended and such Form 590 shall be attached hereto and incorporated I
herein as Exhibit B. Unless Consultant provides City with a valid Forn 590 or other valid, written I
evidence of an exemption or waiver from withholding, City may withhold California taxes from payments
to Consultant as required by law. Consultant shall obtain, and maintain on file for three(3)years after the
termination of this Agreement, Form 590s (or other written evidence of exemptions or waivers) from all
subcontractors. Consultant accepts sole responsibility for withholding taxes from any non-California
resident subcontractor and shall submit written documentation of compliance with Consultant's
withholding duty to City upon request.
10. Severabilitv. If any term or portion of this Agreement is held to be invalid, illegal,or
otherwise unenforceable by a court of competent jurisdiction,the remaining provisions of this Agreement
shall continue in full force and effect.
11. Entire A=,reement. This A-eement represents the entire and integrated agreement
between the Parties. This Agreement may be modified or amended only by a subsequent written
agreement signed by both Parties.
12. Non-Liability of Officials, Emplovees and A 7,ents. No officer, official, employee or
agent of City shall be personally liable to Consultant in the event of any default or breach by City or for
any amount which may become due to Consultant pursuant to this Agreement.
13. Prevailin x In the event that either party to this Agreement commences any legal
action or proceeding(including but not limited to arbitration) to interpret the terms of this Agreement,the
prevailing party in such a proceeding shall be entitled to recover its reasonable attorney's fees associated
with that legal action or proceeding.
14. Notice. All notices and other communications which are required or may be given under
this Agreement shall be in writing and shall be deemed to have been duly given(i) when received if
personally delivered; (ii)when received if transmitted by telecopy, if received during normal business
hours on a business day(or if not,the next business day after delivery) provided that such facsimile is
legible and that at the time such facsimile is sent the sending Party receives written confirmation of
receipt; (iii) if sent for next day delivery to a domestic address by recognized overnight delivery service
e.g., Federal Express); and(iv) upon receipt, if sent by certified or registered mail, return receipt
requested. In each case notice shall be sent to the respective Parties as follows:
3 Short Form Services Agreement
Rev:l 1/14/2016
Consultant:
Telefords
Linda Larson, Partner
1255 19'h Street
Hennosa Beach, CA 90254
City:
City Clerk
City of South San Francisco
400 Grand Avenue
South San Francisco, CA 94080
15. Execution in Counterpart. This Agreement may be executed in counterparts and/or by
facsimile or other electronic means, and when each Party has signed and delivered at least one such
counterpart, each counterpart shall be deemed an original, and, when taken together with other signed
counterpart, shall constitute one Agreement, which shall be binding upon and effective as to all Parties.
16. Assi 7nment, Governin. The Consultant may not assign any of Consultant's
obligations under this Agreement without the City's prior written approval. This Agreement is governed
by California law. The jurisdiction for any litigation arising from this Agreement shall be in the state of
California,and shall be venued in the County of San Mateo.
IN WITNESS WHEREOF, the Parties have executed this Agreement as of the date written above.
CITY: CONSULTANT:
By: By: L,1 Cw C
City Manager
Print Na ne: L c•L'/Sv''
Title: r
APPROVED AS TO FORM:
City tt ey
272996 I.1
4 Short Form Services Agrecment
Rev:l 1/14/2016J
Telfords Scope of Work
Perform project management and coordination activities for the in process HCM
project to implement the PDS payroll system for the City of South San Francisco.
Activities include but are not limited to:
Evaluating the current state of the project and developing a revised
baseline plan
Identification and organization of required tasks and ensure required
resources are assigned
Managing tasks to assure their timely completion
Identification and mitigation of project risks and issues
Provide leadership to existing project team to deliver completed project I
Identification of functionality required for April Go Live and management of
such identified scope
Provide status to City leadership
TELFORDS
November 7, 2017
I
Re: Workers Compensation
I hereby submit that Telfords is exempt from the requirement for Worker's
Compensation insurance as Telfords has no employees.
Telfords is a partnership EIN 95-4365382 established 7/1/1991.
it is understood should Telfords hire any employees that Worker's
Compensation insurance would be required.
f . - `
ti ( -^--w
Linda-K. Larson
Partner
1255 19"'St i riuNr 310-489-2571
liermosa Beach,CA 90254 I EMnt. Ilarson.telfords@gmail.com
DATE(MMIDD/YYYY)ACORO CERTIFICATE OF LIABILITY INSURANCE i i2on
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS
CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES
BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED
REPRESENTATIVE OR PRODUCER,AND THE CERTIFICATE HOLDER.
IMPORTANT: If the certificate holder Is an ADDITIONAL INSURED,the policy(les)must have ADDITIONAL INSURED provisions or be endorsed.
If SUBROGATION IS WAIVED, subJect to the terms and conditions of the polfcy, certaln policies may require an endorsement. A statement on
this certificate does not confer ri hts to the certiflcate holder in Ifeu of such endorsement s .
PRODUCER Owen-Dunn Insurance Services
NAMEAC
1455 Response Road, Suite 260 PHONE 9 6 993-2]OO FAC N : 916 993-2683
Sacramento, CA 95815 n
ADDRE :
INSURER S AFFORDING COVERAOE NAIC# I
www.owendunn.com 0522677 INSURERA: Ulll @d S 2 @S LlBblll Insurance Co 25895 I,
INSURED INSURER B: I
Linda Larson and Mary Larson
Telfords INSURER C:
1255 19th St INSURER D:
Hermosa Beach CA 90254 INSURERE:
INSURER f:
COVERAGES CERTIFICATE NUMBER: 38868750 REVISION NUMBER:
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD
INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS
CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS,
EXCLUSIONS AND CONDITIONS OF SUCH POLICIES.LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
INSR ADDL SUBR POLICY EFF POLICY EXP
LIMITS
LTR TYFE OF INSURANCE POLICY NUMBER MMIDD/YYYY MMIDD/YYYY
A COMMERCIALGENERALLIABILITY MTK1561853 11/7/2017 11/7/201H EACHOCCURRENCE S1 OOOOOO
DliMAG RENTED
CLAIMS-AMDE OCCUR PREMISES(Ea occurrence S 3OO OOO
MED EXP M one erson S 00
PERSONAL 8 ADV INJURY S'I OOO OOO
GEN'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE S 2 000,000
POLICY
PR
LOC PRODUCTS-COMPIOP AGG S Z OOO OOOJECT
OTHER:
s
A AUTOMOBILE LIABILfTY MT-156'F853--- - .--, -- a.31I1.2(1].Z... .11/7/2018 E
aocideD1SINGLE
LIMIT S OOO OOO
ANY AUTO BODILY INJURY(Per person) S
OWNED SCHEDULED a, ,BODILY INJURY(Per accident) S
AUTOS ONLY AUTOS
HIRED NONAWNED
V-- PROPERTYDAMAGE s
AUTOS ONLY AUTOS ONLY P r a i ent
L,1-, ,S
UMBRELU LIAB p CUR EACH OCCURRENCE S
EXCESS LIAB CLAIMS-MADE AGGREGATE S
DED RETENTION s
WORKERSCOMPENSATION PER OTH-
AND EMPLOYERS'LIABILfTY
TAT TE
ANYPROPRIETOR/PARTNER/EXECUTIVE
Y
N A
E.L.EACHACCIDENT S
OFFICER/MEMBEREXCLUDED7
Mandatory in NH) E.L.DISEASE-EA EMPLOYEE S___
If yes,describe under
DESCRIPTION OF OPERATIONS below E.L.DISEASE-POLICY LIMIT S
DESCRIPTION OF OPERATIONS/LOCATIONS I VEHICLES(ACORO t01,Additlonsl Rsmarks Schsdule,may bs attaeh d if mora space I rsqulrsd)
Notice of Cancellation to the additional insured is included.
General Liability Additional Insured applies per terms and conditions of the attached endorsement(s).
Primary Wording for General Liability applies per terms and conditions of the attached endorsement.
CERTIFICATE HOLDER CANCELLATION
SHOUID ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE
City Clerk THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN
Clty of South San Francisco ACCORDANCE WITH THE POLICY PROVISIONS.
400 Grand Avenue
South San Francisco CA 94080 AUTHORIZED REPRESENTATIVE `
Ker n Bie
O 1988-2015 ACORD CORPORATION. All rights reserved.
ACORD 25(2016/03) The ACORD name and logo are registered marks of ACORD
38868'I50 SBU TELFORD-01 17/18 GL/BA Caesandra Hanek 11/17/2017 8:48:03 AM (PST) Page 1 of 1
UNITED STATES LIABILITY INSURANCE GROUP
WAYNE, PENNSYLVANIA
This endorsement modifies insurance provided under the following:
BUSINESSOWNERS COVERAGE FORM
BLANKET ADDITIONAL INSURED
SECTION II—LIABILITY; C. Who Is An Insured is amended to include as an additional
insured any person(s) or organization(s) for whom you are performing "your work" under a
written contract or agreement, that requires such person(s) or organization(s) to be added as an
additional insured on your policy. Such person(s) or organization(s) is an additional insured
only with respect to liability for"bodily injury", "property damage" or "personal and advertising
injury" occurring after the effective date of such contract or agreement that is caused, in whole or
in part by:
a. Your acts or omissions; or
b. The acts or omissions of those acting on your behalf;
in the performance of"your work" for the additional insured.
Coverage for an additional insured under this endorsement ends when "your work"for that
additional insured ends or is put to its intended use by any person or organization.
SECTION II—LIABILITY; B. EXCLUSIONS,3. Applicable To Both Business Liability
Coverage And Medical Expenses Coverage, is amended to add the following with respect to
this endorsement only:
There is no coverage under this endorsement for loss or expense, including but not limited to
the cost of defense for"bodily injury" or"property damage" or"personal and advertising
injury" occurring:
a. After all of"your work", including materials, parts or equipment furnished in connection
with "your work" and performed under the above referenced written contract(s) or
agreement(s) has ended; or
b. When that portion of"your work"out of which the "bodily injury", "property damage"or
personal and advertising injury" arises and performed under the above referenced
written contract(s)or agreement(s) has been put to its intended use by any person or
organization;
whichever occurs first.
All other terms and conditions of this policy remain unchanged. This endorsement is a part of
your policy and takes effect on the effective date of your policy unless another effective date is
shown.
BP 134 (06-09) Page 1 of 1
1(]NI''ED STA7lT LI ILT1'Y I1 TTSU1 AIaICE GItOUP
6 A'I I, 1 E1 1S'LVA.101I
Iliisendorsement mod es insurance provided under ihe following:
BUSINESSOWNERS COVERAGE FORM
A,1V ENDIVIE1oTT OF THE d INSURAI TCE CONIZI'F'ON:
PRIMARY AND NON-eONTR1BUTC)RY-DESIGPIATED PERSON OR
ORGANIZATIOI I
Schedule
Name of Person or Organizatlon:
Effective Date: 11/07/2017 12:01 AM
Ciry of South San Franasco
400 Grand Avenue
South San Franasco,CA 94080
1255 19th St
Hermosa Beach,CA 90254
I
If no entry appears above,infortnation required to complete this endorsement will be shown in the Declarations as
applicable to this endorsement
S CTIOI T ITiF-C 1VIIV QN PCDE.CY CQNIDYTIONS paragraph 1.CDther Anaura ce is
amended by the addition of the following:
This insurance is primary and non-contributory as respects our coverage for the person or
organization named in the Schedule. We will not seek contribution from any other insurance
policy available to the person or organization named in the Schedule for"bodily injury",
property damage"or"personal and advertising injury"covered under this policy.
All other terms and conditions of this policy remain unchanged. This endorsement is a part of
yovr policy and takes effect on the effective date of your policy unless another effective date is
shown.
BP 137{02-09) Page 1 of 1
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:18-315 Agenda Date:6/20/2018
Version:1 Item #:8.
Report regarding a resolution accepting a letter from Measure W Citizens’Oversight Committee independently
verifying FY 2016-17 audited financials.(William Zemke, Measure W Citizens’ Oversight Committee Chair)
RECOMMENDATION
It is recommended that the City Council adopt a resolution approving the Measure W Citizens’
Oversight Committee (COC)memorandum independently confirming Fiscal Year 2016-17 Measure W
Revenues and Expenditures.
BACKGROUND/DISCUSSION
In November 2015,South San Francisco residents approved Measure W,a half-cent transactions and use tax.
Pursuant to the Measure W resolution adopted by the City Council,members of the South San Francisco
community were appointed to the Measure W Citizens’Oversight Committee (COC),and the City Council
adopted the COC bylaws by the end of 2016.
The memorandum from the COC Chair,included as Exhibit B to the accompanying resolution,acknowledges
that the COC received the FY 2016-17 Comprehensive Annual Financial Report (CAFR),and independently
confirms that Measure W funds were received and spent in accordance with the Measure W ballot measure
language.Exhibit A of the resolution provides every financial report that was presented to the COC throughout
FY 2016-17 for reference.
Staff continues the following procedures to promote the City’s transparency efforts:
1.On a bi-monthly basis,make available hard copies of COC meeting materials and leave in the City
Council office for review by City Council members;
2.On a quarterly basis,provide project quarterly updates (by project teams)to both City Council and the
COC, which would include quarterly financial and contract information;
3.On an annual basis,request that the COC Chair present the annual audit memorandum to the City
Council with a summary of what information was reviewed by the COC.
CONCLUSION
COC meeting materials continue to be available in the City Council office,on the City’s website,and the
project teams are scheduled to provide quarterly reports.
Staff requests that the City Council adopt the resolution approving the memorandum from the Measure W
Citizens’Oversight Committee that independently confirms that the FY 2016-17 Measure W funds collected
were spent in accordance with the terms of Measure W.
City of South San Francisco Printed on 6/15/2018Page 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 #:18-511 Agenda Date:6/20/2018
Version:1 Item #:8a.
Resolution accepting a letter from the Measure W Citizens’ Oversight Committee independently verifying
Fiscal Year 2016-17 audited financials.
WHEREAS, South San Francisco residents approved Measure W, a half-cent transactions and use tax, in
November 2015; and
WHEREAS, pursuant to the Measure W resolution adopted by the City Council, members of the South San
Francisco community were appointed to the Measure W Citizens’ Oversight Committee (COC); and
WHEREAS,every financial report that was presented to the COC throughout FY 2016-17 is attached herein as
Exhibit A; and
WHEREAS, in compliance with the COC bylaws, the committee chair has submitted a memorandum, attached
herein as Exhibit B, which confirms that the COC has independently verified that Fiscal Year 2016-17 Measure
W funds were spent in accordance with the terms of Measure W.
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of South San Francisco does
hereby acknowledge accept the letter from the Measure W Citizens’ Oversight Committee which independently
verifies that FY 2016-17 Measure W funds are spent in accordance with the terms of Measure W.
*****
City of South San Francisco Printed on 8/21/2018Page 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 #:17-161 Agenda Date:2/1/2017
Version:1 Item #:3.
ReporttransmittingMeasureWtransactiondetailreportsforFiscalYear2016-17fromJulythroughDecember
2016.(Richard Lee, Director of Finance)
RECOMMENDATION
Information item only. No formal action is needed.
BACKGROUND/DISCUSSION
AttachedfortheMeasureWCitizens’OversightCommittee’sinformationaretransactiondetailreportsand
accompanyingsupportdocumentationforMeasureWrevenuesandexpendituresfortheperiodofJulythrough
December 2016.
ThroughDecember31,2016,theCityhasreceived$3,061,807.25inMeasureWtransactionsandusetax
revenue,whichincludeadvancesforthemonthsofJuly,August,SeptemberandOctober,andtrue-up
reconciliation payments for the second and third quarters of 2016 from the State Board of Equalization.
Conversely,theCityhasexpended$91,387.75inMeasureWfundsforarchitectural,survey,andengineering
services.
CONCLUSION
MeasureWrevenuesandexpenditureswerereportedaccuratelyandincompliancewithMeasureWballot
language.
Attachments:
1.Measure W Revenues July through December 2016
2.Measure W Expenditures July through December 2016
City of South San Francisco Printed on 5/30/2018Page 1 of 1
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EXHIBIT A
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:17-326 Agenda Date:4/5/2017
Version:1 Item #:1.
Report transmitting Measure W Fiscal Year 2016-17 Revenues and Expenditures through March 31,2017.
(Richard Lee, Director of Finance)
RECOMMENDATION
No formal action is required. The staff report is for information only.
BACKGROUND/DISCUSSION
Attached for the Measure W Citizens’Oversight Committee’s information are transaction detail reports and
accompanying support documentation for Measure W revenues and expenditures for the period of January
through March 2017.
From January 1 through March 31,2017,the City received $2,368,543.63 in Measure W transactions and use
tax revenue. The City has received $5,430,350.88 in Measure W Revenues as of Fiscal Year 2016-17 to date.
From January 1 through March 31,2017,the City expended $210 in Measure W funds,which was for Brown
Act training books for the Measure W Citizens’ Oversight Committee.
In addition,the Civic Center Campus Project (project pf1707)recognized $39,792 in expenditures for project
management services during the same period.
The attached report from the City’s sales tax consultant projects that Fiscal Year 2016-17 Measure W revenues
will end the year at $8.27 million.The report factors in year-to-date revenues,sales tax receipts and trend
analysis.
CONCLUSION
Measure W revenues and expenditures were reported accurately and in compliance with Measure W ballot
language.
Attachments:
1.Measure W Revenues January through March 2017
2.Measure W Expenditures January through March 2017
3.Measure W Project Expense January through March 2017
4.Measure W Revenue Projections
City of South San Francisco Printed on 5/30/2018Page 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 #:17-788 Agenda Date:8/2/2017
Version:1 Item #:2.
Report transmitting Measure W Fiscal Year 2016-17 revenues and expenditures from April 1 through June 30,
2017.(Richard Lee, Director of Finance)
RECOMMENDATION
No formal action is required. The staff report is for information only.
BACKGROUND/DISCUSSION
Attached for the Measure W Citizens’Oversight Committee’s (COC)information are transaction detail reports
and accompanying support documentation for Measure W revenues and expenditures for the period of April 1
through June 30, 2017.
The revenue transaction detail report provided in Attachment 1 indicates that from April 1 through June 30,
2017,the City received $2,290,602.25 in Measure W transactions and use tax revenue.The City has received
$7,720,953.13 in Measure W Revenues as of Fiscal Year 2016-17 to date,which includes the advance from the
State Board of Equalization (SBOE)for April 2017.The City’s revenue accrual policy is 60 days,which means
that any revenues attributable to the prior Fiscal Year that are received within 60 days after the end of the Fiscal
Year will be recorded as revenue in the prior Fiscal Year.The remaining advance to be accrued for FY 2016-17
is May 2017.The June 2017 advance and true-up for the quarter ending June 30,2017,will be received in
September 2017,and recorded in FY 2017-18,as the revenues will be received after the 60 day accrual period
for the prior Fiscal Year.
The Expenditure Detail Report provided in Attachment 2 indicates that from April 1 through June 30,2017,the
City expended $531,057.28 in Measure W funds.Expenditures for capital improvements are accounted for
through the City’s Capital Improvement Plan (CIP)Fund,the cost of which is allocated to CIP funding sources,
such as Measure W, via a transfer between Measure W and the CIP fund.
The City expensed $198,384.23 between April 1 and June 30,2017,on the Community Civic Campus,project
pf1707,as detailed in Attachment 3.Expenses included project management services from Kitchell CEM,
planning and California Environmental Quality Act (CEQA)services from Michael Baker International,and
Group4 Architecture for professional services.As indicated in Attachment 2,$180,992.16 of project expenses
were allocated to Measure W in the quarter ending June 30, 2017.
As the COC may recall,$8 million of Measure W funds are allocated toward an $18 million,5-year paving
program that began in FY 2016-17.The project incurred $431,170.68 in expenses between January 1 and June
30,2017,as detailed in the report provided in Attachment 4.As indicated in Attachment 2,$350,065.12 of
project expenses were allocated to Measure W in the quarter ending June 30, 2017.
CONCLUSION
Measure W revenues and expenditures were reported accurately and in compliance with Measure W ballot
language.
City of South San Francisco Printed on 8/28/2017Page 1 of 2
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File #:17-788 Agenda Date:8/2/2017
Version:1 Item #:2.
Attachments:
1.Measure W Revenues April through June 2017
2.Measure W Expenditures April through June 2017
3.Measure W Project pf1707 Expense April through June 2017
4.Measure W Project st1705 Expense January through June 2017
City of South San Francisco Printed on 8/28/2017Page 2 of 2
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re vdetl.rpt
07/17/20 17 10 :47AM
Periods : 10 thro ugh 12
Account Number
101 MEASURE W
101 -00 000 NON EXPENSE ACCT
101 -00 000-30000 TAXES
101 -00 000-30207 MEASURE W AND USE TAX (0.5%)
4119/2017 gl_cr CR 59541
Li ne Desc ription: Measure W Sales Tax
511712017 QI er CR 601 90
Line Des criptio n: Measure W Sales Tax
6/2312017 gl_cr CR 61111
Li ne Desc riptio n: Measure W Sales Tax
101 -00 000-30207 MEASURE WAND USE TAX (0.5%)
Total MEASURE W
Grand Total
A
B
c
ATT ACH MENT I
Revenue Det ail Report Page : 1
CITY OF SOUTH SA N FRANCISC O
04101 /2017 through 06/30/2017
Adjusted Year-to-date Prct
Estimate Revenues Revenues Ba lance Rcvd
7,000,000 .00 0.00 5,430 ,350.88 1,569,649.12 77.58
468,800.00
Docu me nt Description : LOCA L SALES TAX
625,000.00
Docu me nt Description : LOCA L SALES TAX
1,196,802.25
Docu ment Description : LOCAL SALES TAX
7,000,000 .00 2,290,602.25 7,720,953.13 -720,953.13 110.30
7,000,000.00 2,290,602.25 7,720,953.13 -720,953.13 110.30
7,000,000 .00 2,290,602.25 7,720,953.13 -720,953.13 110.30
Page:
ATTACHMENT 1A
~ -
Deposit number
Payee name
Receipt desc
Description
1% Sales Tax
400 Grand Ave
PO Box 711
South San Francisco, CA 94083
0419
STATE OF CALIFORNIA
LOCAL SALES TAX
Account
R 100-00000-30201
Measure W Sales Tax
R 101-00000-30207
Signature
OFFICIAL RECEIPT
Receipt Number 59541
Receipt date 04/19/2017
Check number ach
Check date 04/19/2017
Amount
937,100.00
468,800.00
Receipt amount 1,405,900.00
Check amount 1,405,900.00
Cash amount 0 .00
Credit amount 0.00
Change tendered 0.00
4/'20/2(J17
•
C urrency: USO
Treasury Information Report Previous Day Composite Report
Previous Day Composite Report
ACH-Wire Credits
As of 04/19/2017
CUSTOMER ID: C ITYSSF
OPERATOR ID: JYOUNG
Commercial Electronic Office®
B ank: ;;;; •• Account: (
C redit Tran sactions
4/19/2017
4/19120 17
4/19/2017
-------
-----------
169 I M ISCELLANEOUS ACH CREDlT Credit Amount:
Cu st R ef: 00000000000 !lank Ref: lAOOOO 15858 I 55
U nique ID : 00000091003859404711
BO OF EQUALIZATN BOt:-LOCLTX 041217 41 022 ACCOU NTS RECEIVABL C
169 1 MISCELLANEOUS ACH CREDIT
C ust Ref: 00000000000
Unique ID : 00000091 0038594047 12
Credit Amou n t:
Bank Ref: IAOOOO I 5858 156
BD OF EQUALIZATN BOE-LOCLTX 041 2 17 437 CITY OF SO. SAN FR
I 69 I MISCELLANEOUS ACH CREDIT
Cust Ref: 00000000000
Unique ID : 0000009 10 038594 047 13
,.,.,. 'T'T'\l""~" ..,,"' ,.,,.._T"O.•-.• ............. -.. .... ~.-............ -
C r edit Amount:
Bank Ref: 1A036152139062
. '
':) ...J I ; ! U l r
1: u ' t, l,
I) .. :
9}7,100-°0
468,800.00
I 16.54
4/21/2017 Board of Equalization -State of California
Local Jurisdiction Staten1ent of Tax Distribution
41022 Date:
04/12/2017
For the periods shown below
Payee: CITY OF SOUTH SAN FRANCISCO/ACCOUNTS
RECEIVABLE CLERK
Current Advance
Prior Credits
Feb 2017
Total Payment (by EFT)
937,100 .00
0.00
937,100.00
If you have questions regarding this statement, please contact
BOE-Local Revenu e and Allocation Unit at 916-324-3000.
Back to Query Page (/boewebservices/localJur.jsp)
4/21/2017 Board of Equalization -State of California
Local Jurisdiction State1nent of Tax Distribution
437 Date:
04/12/2017
For the periods shown below
Payee: CITY OF SO. SAN FRAN T&U TAX/DIRECTOR OF
FINANCE
Current Advance
Prior Credits
Feb 2017
Total Payment (by EFT)
468,800.00
0.00
468,800 .00
If you have questions regarding this statement, please contact
BOE-Local Revenue and Allocation Unit at 916-324-3000.
Back to Query Page (/boewebservices/localJu r.j sp)
STAT~. OF CALIFORl'r .... A DIRECT DEPOSIT NUMBER
99660674
DIRECT DEPOSIT ADV IC E
The amount printed on the face of this advice was transmiued to an account
at bank 1___ l_Jl•I 1 from the RETA IL SALES TAX
660674
AC COUNTS RECEIVABLE CLERK
CITY OF SOUTH SAN FRANCISCO
PO BOX 711
SOUTH SAN FRANCISCO CA
94083 -0711
When changing accoun1s 0< flnenoal insti1u11ons, notify your retJrement sys1em cx agency
accoun11n9 olhce immediately Do nol dose your old accou nt until yoo have received your
firs! paymeni In your new account.
~
V'
DOLi.AAS CENT
1 $**9 ~710~~
NOT NEGOTIABLE
4102 2
PAYEE IDENTIFICATION
NUMBER(S)
BETTY T. YEE
CA LIFORNIA STAT E CONTROLLER
STATE OF CALIFORNIA -BOARD OF EQUALIZATION
STAT EMENT OF BRADLEY-BURNS LOCAL TAX DISTRIBUTION
41022 DATE: 04/11/2017 FOR THE PERIODS SHOWN BELOW
PAYEE: ACCOUNT S RECEIVABLE CLERK
CITY OF SOUTH SAN FRANCISCO
CURRENT ADVAN CE
PRIOR CREDITS
TOTAi PAVMFNT
Feb 2017 937,100.00
0.00
937.100.00
OF CALIFORNY \. DIRECT DEPOSIT NUMB ER
99660675
DIRECT DEPOSIT ADVICE
Th e am o UJ~On th e face of th is advice wa s tran smiued to an a ccount
at bank ~ from !he RETAIL SALES TAX
660675
CITY OF SO. SAN FRAN T&U TAX
DIRECTOR OF FINANCE
PO BOX 711
SOUTH SAN FRANCISCO CA
94083 -0711
Whe n changing accounts or hnanoal insucuuons, no1ity your relirernen1 system 0< age ncy J
accounting olfica 1m medr.1tety. Do not dose y<M ad aocoon c until y ou have received yo..-
firsc payment in your new account
DOLLAR.£__~ $**~~88~0~~
NOT NEGOTIABLE
L437 ___ _1
PAYE E IDEN TI FICATION
NUM8ER(S)
BETTYT. YEE
CALIF OR NIA STAT E CONTR OL LER
STATE OF CALIFORNIA -BOARD OF EQUALIZATION
STATEMENT OF ADD-ON TAX DISTRIBUTION
437 DATE: 04/ll/2017 FOR THE PERIODS SHOWN BELOW
PAYEE: CITY OF SO. SAN FRAN T&U TAX
DIRECTOR OF FINANCE
CURRENT ADVANCE
PRIOR CREDITS
TOTAL PAYMENT
Feb 2017 468,800.00
0.00
468,800.00
ATTACHMENT 1B
• .. ,__
~
Deposit number
Payee name
Receipt desc
Description
1% Sales Tax
400 Grand Ave
PO Box 711
South San Francisco, CA 94083
0517
STATE OF CALIFORNIA
LOCAL SALES TAX
Account
R 100-00000-3020.:1
Measure W Sales Tax
R 101-00000-30207
Signature
OFFICIAL RECEIPT
Receipt Number 60190
Receipt date 05/17/2017
Check number ach
Check date 05/17/2017
Amount
1 ,249,300.00
625,000.00
Receipt amount 1 ,874,300 .00
Check amount 1,874,3 00 .00
Cash amount 0.00
Credit amount 0.00
Change tendered 0.00
5118/2017
•
C urre n cy: USO
B a nk:
Acco unt:
Treasury In formation R eport Pr evious Day C om posite Report
Previous Day Composite Report
ACB-Wire Credits
As ofOS/17/2017
CUSTOMER ID: CITYSSF
OPERATORIO: J YOU NG
Commercial E lectronic Offi c e®
CITY OF SOUTH SAN F RANCISCO
05/1 8/2017 11 :57 A M ET
Treasury Information Reporting
WELLS FARGO BAN K , N.A.
CITY OF SO UT H SF DE POS IT ACCT
C r edit Ttan sa ct ion ~
5/1 7/2 017
S/17/2017
169 I MISCELLAN EO US AC f-1 CREDIT
Cus t R ef: 00000000000
Uniqu e JD: 0000009 10039526474 51
C r edit Amoun t:
Bank Ref: IA0000 14088727
BD OF EQUALTZJ\TN BOE-LOCLTX 05 11 l7 4 1022 AC COU NTS RECE IVABL C
169 /MISCELLAN EOUS ACH CREDIT
Cust Ref: 00000000000
U n ique ID: 00000091003952647452
C r ed it Amou nt:
Bank R ef: 1A000014088728
BD OF EQ UALI ZAfN BOE-LOCLTX 051117 4 37 e n y Of so. SAN FR
MISC ELLANEOUS AC ll C REDIT Total Cred i t A m ount
Credit Totnl C r edit Am o unt
1,249,300.00
625,000 00
1,8 74 ,300.00
tCl'"{O
J ,874 ,300.00
5119/2017 Board of Equalization -State of California
Local Jurisdiction Statement of Tax Distribution
41022 Date :
05/10/2017
For the period s shown below
Payee: CITY OF SOUTH SAN FRANC ISCO/ACCOUNTS
RECE IVABLE CLERK
Current Advan ce
Prior Credits
Mar 2017
Total Pa yment (by EFT)
1,249,300.00
0 .00
1,249,300 .00
If you have questions regarding this statement, p lea se contact
BOE-Local Reve nu e and Allocation Un it at 916-324-3000.
Back to Query Page (/boewebservices/localJu r.jsp)
5/19/2017 Board of Equalization -State of Cal i fornia
Local Jurisdiction Statement of Tax Distribution
437 Date:
05/10/2017
For the periods shown below
Payee: CITY OF SO. SAN FRAN T&U TAX/DIRECTOR OF
FINANCE
Current Advance
Prior Credits
Mar 2017
Total Payment (by EFT)
625 ,000.00
0.00
625 ,000.00
If you have questions regarding this statement, please contact
BOE-Loca l Revenue and Allocat ion Unit at 916-324-3000.
Back to Query Page (/boewebservices/localJur.jsp)
STATE ,,-F CALIFORNIA DIRECT DEPOSIT NUMBER
99493889
DIRECT DEPOSIT ADVICE
The amow~on the face of this advice was transmiued to an account
at bank ~ 1 from the RETAIL SALES TAX
493889
ACCOUNTS RECEIVABLE CLERK
CITY OF SOUTH SAN FRANCISCO
PO BOX 711
SOUTH SAN FRANCISCO CA
94083-0711
Whero changing accounts or financial 1nstituoons, no11fy your retit·ement system or age<>cy
accounting office immediately. Do not dose you< old account un til you have received yoor
first payment in your new account
DOLLARS :CENT!
$*1249300 ~00
NOT NEGOTIABLE
,41022
PAYEE IDENTIFICATION
NUMBER(S)
BETTVT. YEE
CALIFORNIA STATE CONTROLLER
STATE OF CALIFORNIA -BOARD OF EQUALIZATION
STATEMENT OF BRADLEY-BURNS LOCAL TAX DISTRIBUTION
41022 DATE: 05/09/2017 FOR THE PERIODS SHOWN BELOW
PAYEE: ACCOUNTS RECEIVABLE CLERK
CITY OF SOUTH SAN FRANCISCO
CURRENT ADVANCE
PRIOR CREDITS
TOTAL PAYMENT
Mar 2017 1,249,300.00
0.00
1,249,300.00
STATE C 7 CALIFORNIA -·r.iECT DEPOSIT NU MBER
•9493890
DIRECT DEPOSIT ADVICE
The amount on che face of this advice was tran smitted to an account
at bank L__ _____ __,I from the RETAIL s ALE s TA x
493890
CITY OF SO. SAN FRAN T&U TAX
DIRECTOR OF FINANCE
PO BOX 711
SOUTH SAN FRANCISCO CA
94083-0711
When changing accounts or fi nancial institutions. notify yoUf' retirement system or agency
accounting ollice im mediately. Do not close your aid account until you have r eceived you r
first payment in yoUf new account.
os !11l 11
~LLARS :CE NT
J$iEiE625000 ~00
NOT NEGOTIABLE
437 .__ ___ __J
PAYEE IDE NTIFICATION
NUMBER($)
BETTYT. YEE
CALI FORNIA STATE CONTROLLE R
STATE OF CALIFORNIA -BOARD OF EQUALIZATION
STATEMENT OF ADD -ON TAX DISTRIBUTION
437 DATE: 05/09/2017 FOR THE PERIODS SHOWN BELOW
PAYEE: CITY OF SO. SAN FRAN T&U TAX
DIRECTOR OF FINANCE
CURRENT ADVANCE
PRIOR CREDITS
TOTAL PAYMENT
Mar 2017 625,000.00
o.oo
625,000.00
ATTACHMENT 1C
~ ~ .. , ... ~
Deposit number
Payee name
Receipt desc
Description
1% Sales Tax
400 Grand Ave
PO Box 711
South San Francisco, CA 94083
0623
STATE OF CALIFORNIA
LOCAL SALES TAX
Account
R 100-00000-3020,1
Measure W Sales Tax
R 101-00000-30207
Signatu re
OFFICIAL RECEIPT
Receipt Number 61111
Receipt date 06/23/2017
Check number 99328867-8 ach
Check date 06/23/2017
Amount
1,415,482 .50
1 ,196,802.25
Receipt amount 2,612,284. 75
Check amount 2 ,612,284. 75
Cash amount 0.00
Credit amount 0.00
Change tendered 0 .00
•
Cur r cn cy:US D
Previous Day Composite Report
ACH-Wire Credits
As of 06/23/2017
CUSTOMER ID: C ITYSSF
OPERATOR ID : JYOUNG
Commercial Electronic Office®
CITY OF SO UTH SAN FRANCISCO
06/26/2017 12:21 PM ET
T reasury l n fonnation Reporting
Bank: ••• WELLS FARGO BANK, N.A .
Account :-CITY OF S OUT H S F DEPOS IT AC CT
Credit Transaction s
6123 /2 017 169 /MISCELLANEO US ACH CREDIT Cred it A mou n t:
Cus t R ef : 00000000000 Bank Ref: IA0000 16772265
Unique ID: 00000091003655 164578
BD OF EQUALIZATN BOE-LOCLTX 0620 17 4 J 022 ACCOUNTS RECETVABL C
6123120 17 169 /MISC ELL ANEO US ACH CREDIT C redit Am ounr:
Cust l{ef: 000 00000000 Bank Ref: IA000016772266
U niqu e lD: 00000091003655164579
BO OF EQUAUZATN BOE-LOCLTX 062017 4 37 CITY OF SO SAN FR
MISCELLANEOUS AC H C REDIT Total C redit A m ount
C r ed it Tot a l C redit A mount
1,41 S,482.50
l, 196,802.25
2,612,284.75
{,//I I
2,612,284.75
Lo c al Jurisdiction Staten1ent of Tax Distribution
41022 Date:
06/16/2017
For the periods shown below
Payee: CITY OF SOUTH SAN FRANCISCO/ACCOUNTS
RECEIVABLE CLERK
Total Due
Prior Credits
Prior Advances
Adjusted Cost of
Adm in
Balance
Current Advance
1st Qtr 17
1st Qtr 17
1st Qtr 17
Apr2017
Total Payment (by EFT)
3 ,558,381.59
0.00
-3, 123 ,500 .00
-46 ,299.09
388,582.50
1,026 ,900.00
1,415,482.50
If you have questions regarding this statement, please contact
BOE-Local Revenue and Allocation Un it at 916-324-3000 .
Ba ck to Qu ery Page (/boewebservices/localJu r.jsp)
Local Jurisdiction Statement of Tax Distribution
437 Date :
06/16/2017
For the periods shown below
Payee: CITY OF SO. SAN FRAN T&U TAX/DIRECTOR OF
FINANCE
Total Due 1st Qtr 17 2 ,286,892.25
Prior Credits 0.00
Prior Advances 1st Qtr 17 -1,562,600.00
Cost of Admin -27,090.00
Balance 1st Qtr 17 697,202.25
Current Advance Apr 2017 499,600.00
Total Payment (by EFT) 1, 196,802.25
If you have questions regarding this statement, please co ntact
BOE-Local Revenue and Allocation Un it at 916-324-3000.
Back to Query Page (fboewebservices/localJur.jsp)
S1'A ~E OF CALIFOI
DIRECT DEPOSIT ADVICE
~IA DIRECT DEPOSI T NUMBER
99328867
Th e amow~on the. face of this advice was tran smiaed to an account
atbank 1 --from the RETAIL SALES TAX
3288E>7
ACCOUNTS REC E IVABLE CLERK
CITY OF SOUTH SAN FRANCISCO
PO BOX 711
SOUTH SAN FRANCISCO CA
94083 -0711
j When changing accounls or financial 1ns1i1u11ons, notily your relirement system or agency
[ accounting ottice imm ediately. Do not close your old accoun t until you have received your
first payment 1n your new account
06 ,23 ,17
~RS ;CENTS
~*~5482 ~ 5o I
NOT NEGOTIABLE
PAYEE IDENTIFICATI ON
NUMBER($)
BETIYT. YEE
CALIFORNIA STA TE CON TROLLER
STATE OF CALIFORNIA -BOARD OF EQUALIZATION
STATEMENT OF BRADLEY-BURNS LOCAL TAX DISTRIBUTION
41022 DATE: 06/15/2017 FOR THE PERIODS SHOWN BELOW
PAYEE: ACCOUNTS RECEIVABLE CLERK
CITY OF SOUTH SAN FRANCISCO
NET COLL ECTIONS
COUNTY AMT CCITY RATE
IN -LIEU AMT
TOTAL DUE
1st Qtr 17
95.00 %)
1st Qtr 17
3,745,664.83
187,283.24-
0.00
3,558,381.59
S'fA -.E OF CALIFOR
DIRECT DEPOSIT ADVICE
I I A OI AECT DEPOSIT NUMBER
993 2 8868
Th e amount primed on the face of this advice was transmiued to an account
at bank 1 from the RETA I L SALES TAX
328868
CITY OF SO. S AN FRAN T&U TAX
DIRECTOR OF FINANCE
PO BOX 711
SOUTH SAN FRANCISCO CA
94083 -0711
Whe n changing accoonts or ~,,..n cl al instituoons, noofy your retirement syste m or agency 1·
accou nting office immediately Do not close your ck! account un~I you have received yo..-
first payment 1n your new account.
06 j 23 l 1 7
F, -OOUARs -coo1
GI>* 1196 ~0;. 25
NOT NEGOTIABLE
,437 ---'
PA YEE IDENTIFICATION
NUMSER(SJ
BETTYT. YEE
CALIFORNIA STATE CONTROLLER
STATE OF CALIFORNIA -BOARD OF EQUALIZATION
STATEMENT OF ADD -ON TAX DISTRIBUTION
437 DAT E : 06/1 5/2 017 FOR THE PERIODS SHOWN BELOW
PAYEE: CITY OF SO. S AN FRAN T&U TAX
DIRECTOR OF FINAN CE
TOTAL DUE
PRIOR CREDITS
PRIOR ADVANCES
COST OF ADMIN
1st Qtr 17
1st Qtr 17
2 ,286 ,89 2 .25
o.oo
1,562,600.00 -
27,090.00 -
07/17/2017
CITY OF SOUTH SAN FRANCISCO
1
10:45AM
Page:expdetl.rpt Expenditure Detail Report
04/01/2017 through 06/30/2017
Periods: 10 through 12
Account Number
Adjusted
Appropriation Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances Balance
Prct
Used
101 MEASURE W
101-01000 CITY COUNCIL
101-01000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total CITY COUNCIL
101-02000 CITY CLERK
101-02000-5000 SUPPLIES & SERVICES
210.00 0.00101-02101-5021 OPERATING SUPPLIES 0.00 0.00 -210.00 0.00
0.00 0.00 210.00 0.00 -210.00 0.00Total CITY CLERK
101-03000 CITY TREASURER
101-03000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total CITY TREASURER
101-04000 CITY ATTORNEY
101-04000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total CITY ATTORNEY
101-05000 CITY MANAGER
101-05000-5000 SUPPLIES & SERVICES
0.00 0.00101-05101-5999 PROJ ACCT SUPPLIES & SCVS 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00Total CITY MANAGER
101-06000 FINANCE DEPARTMENT
101-06000-5000 SUPPLIES & SERVICES
0.00 0.00101-06101-5999 PROJ ACCT SUPPLIES & SCVS 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00Total FINANCE DEPARTMENT
101-07000 NON-DEPARTMENTAL
101-07000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total NON-DEPARTMENTAL
101-09000 HUMAN RESOURCES
101-09000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total HUMAN RESOURCES
101-10000 ECONOMIC & COMMUNITY DEVELOPMENT DEPT
1Page:
ATTACHMENT 2
07/17/2017
CITY OF SOUTH SAN FRANCISCO
2
10:45AM
Page:expdetl.rpt Expenditure Detail Report
04/01/2017 through 06/30/2017
Periods: 10 through 12
Account Number
Adjusted
Appropriation
Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances
Balance
Prct
Used
101-10000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total ECONOMIC & COMMUNITY DEVELOPMENT DEPT
101-11000 FIRE DEPARTMENT
101-11000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total FIRE DEPARTMENT
101-12000 POLICE DEPARTMENT
101-12000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total POLICE DEPARTMENT
101-13000 PUBLIC WORKS
101-13000-5000 SUPPLIES & SERVICES
0.00 0.00101-13101-5999 PROJ ACCT SUPPLIES & SCVS 0.00 176,177.26 176,177.26 0.00
0.00 0.00 0.00 0.00 176,177.26 176,177.26Total PUBLIC WORKS
101-15000 LIBRARY DEPARTMENT
101-15000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total LIBRARY DEPARTMENT
101-16000 INFORMATION TECHNOLOGY DEPARTMENT
101-16000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total INFORMATION TECHNOLOGY DEPARTMENT
101-17000 PARKS & RECREATION DEPARTMENT
101-17000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total PARKS & RECREATION DEPARTMENT
101-99000 CIP
101-99000-9000 TRANSFERS
108,033.91 0.00101-99999-9510 TRANSFER OUT TO CAPITAL IMPROV 0.00 5,500,000.00 5,391,966.09 1.96
rev alloc GJ pf1707 67,188.00 4/30/2017
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
rev alloc GJ st1705 348,125.25 4/30/2017
Line Description: Project: st1705 Allocation Document Description : Project: st1705 Allocation 101
rev alloc GJ pf1707 113,804.16 5/31/2017
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
2Page:
07/17/2017
CITY OF SOUTH SAN FRANCISCO
3
10:45AM
Page:expdetl.rpt Expenditure Detail Report
04/01/2017 through 06/30/2017
Periods: 10 through 12
Account Number
Adjusted
Appropriation
Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances
Balance
Prct
Used
101-99999-9510 TRANSFER OUT TO CAPITAL IMPROV (Continued)
rev alloc GJ st1705 1,939.87 5/31/2017
Line Description: Project: st1705 Allocation Document Description : Project: st1705 Allocation 101
531,057.28 639,091.19 11.62101-99999-9510 TRANSFER OUT TO CAPITAL IMPROV 0.00 4,860,908.81 5,500,000.00
11.62 531,057.28 639,091.19 0.00 4,860,908.81 5,500,000.00Total CIP
11.26 531,057.28 639,301.19 0.00 5,036,876.07 5,676,177.26Total MEASURE W
Grand Total 531,057.28 639,301.19 11.26 0.00 5,036,876.07 5,676,177.26
3Page:
paTran Project Expense Transaction Detail Report Page:1
7/17/201710:41AM CITY OF SOUTH SAN FRANCISCO
4/1/2017through6/30/2017
Project Number #pf1707 CIVIC CENTER PLAZA
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Phase #100 PRELIMINARY STUDIES
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 22,670.00 22,670.005/25/2017 970728
105716 MICHAEL BAKER INTL, INC Check: 259222 5/26/2017
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 38,944.48 38,944.485/25/2017 973965
105716 MICHAEL BAKER INTL, INC Check: 259222 5/26/2017
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 14,125.68 14,125.685/25/2017 977048
105716 MICHAEL BAKER INTL, INC Check: 259222 5/26/2017
Wages E510-99995-4001 2.00 65.92 65.926/1/2017 LD06/01/2
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E510-99995-4334 23.33 23.336/1/2017 LD06/01/2
10901 KARI JUNG 23.33
Benefits/Contributions E510-99995-4331 15.56 15.566/1/2017 PBA6/1/2017
10901 KARI JUNG 15.56
Benefits/Contributions E510-99995-4332 6.35 6.356/1/2017 PBA6/1/2017
10901 KARI JUNG 6.35
Benefits/Contributions E510-99995-4336 0.28 0.286/1/2017 PBA6/1/2017
10901 KARI JUNG 0.28
Benefits/Contributions E510-99995-4339 1.08 1.086/1/2017 PBA6/1/2017
10901 KARI JUNG 1.08
Task Order No. 2016-2- SupportE510-99995-5999 7,471.30 7,471.306/7/2017 9760
000355 GROUP 4 ARCHITECTURE Check: 259535 6/9/2017
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 13,121.25 13,121.256/14/2017 979981
105716 MICHAEL BAKER INTL, INC Check: 259702 6/16/2017
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 9,718.75 9,718.756/30/2017 983346
105716 MICHAEL BAKER INTL, INC Check: 260391 7/14/2017
Phase Total:100 PRELIMINARY STUDIES 2.00 65.92 46.60 106,051.46 106,163.98
Phase #110 DESIGN
OCA TASK ORDER 2017-1 - CHESTN E510-99995-5999 6,905.25 6,905.256/30/2017 9524353
106572 KIMLEY-HORN ASSOCIATES INC Check: 260158 7/5/2017
Phase Total:110 DESIGN 0.00 0.00 0.00 6,905.25 6,905.25
Phase #160 PROJECT MANAGEMENT
MEASURE W -- PROFESSIONAL SERV E510-99995-5999 27,396.00 27,396.004/10/2017 71383
106730 KITCHELL CEM Check: 258221 4/19/2017
1Page:
A
B
C
D
E
F
G
H
ATTACHMENT 3
paTran Project Expense Transaction Detail Report Page:2
7/17/2017 10:41AM CITY OF SOUTH SAN FRANCISCO
4/1/2017through6/30/2017
Project Number #pf1707 CIVIC CENTER PLAZA
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
FY2016-17 APPROVED CONSULTANT E510-99995-5999 23,153.00 23,153.005/15/2017 71829
106730 KITCHELL CEM Check: 258997 5/19/2017
FY2016-17 APPROVED CONSULTANT E510-99995-5999 14,911.00 14,911.005/15/2017 72303
106730 KITCHELL CEM Check: 258997 5/19/2017
COMMUNITY CIVIC CAMPUS -- MEAS E510-99995-5999 700.00 700.005/23/2017 16-WCP-096-2
106245 WATTS, COHN AND PARTNERS, INC Check: 259568 6/9/2017
6/14/2017 72759 COMMUNITY CIVIC CAMPUS, KITCHE E 510-99995-5999 19,155.00 19,155.00
106730 KITCHELL CEM Check: 259783 6/21/2017
Phase Total:160 PROJECT MANAGEMENT 0.00 0.00 0.00 85,315.00 85,315.00
Project Number Total:pf1707 CIVIC CENTER PLAZA 2.00 65.92 46.60 198,271.71 198,384.23
GRAND TOTAL: 2.00 65.92 46.60 198,271.71 198,384.23
2Page:
I
J
K
L
ATTACHMENT 3A
ATTACHMENT 3B
ATTACHMENT 3C
ATTACHMENT 3D
ATTACHMENT 3E
ATTACHMENT 3F
ATTACHMENT 3G
ATTACHMENT 3H
ATTACHMENT 3I
ATTACHMENT 3J
ATTACHMENT 3K
ATTACHMENT 3L
paTran Project Expense Transaction Detail Report Page:1
7/24/201711:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Phase #110 DESIGN
Wages E510-99999-4001 10.00 691.93 691.931/12/2017 LD01/12/2
01700 ROBERT HAHN 10.00 691.93
Benefits/Contributions E510-99999-4334 246.62 246.621/12/2017 LD01/12/2
01700 ROBERT HAHN 246.62
Benefits/Contributions E510-99999-4331 77.79 77.791/12/2017 PBA1/12/2017
01700 ROBERT HAHN 77.79
Benefits/Contributions E510-99999-4332 31.75 31.751/12/2017 PBA1/12/2017
01700 ROBERT HAHN 31.75
Benefits/Contributions E510-99999-4336 1.91 1.911/12/2017 PBA1/12/2017
01700 ROBERT HAHN 1.91
Benefits/Contributions E510-99999-4339 5.42 5.421/12/2017 PBA1/12/2017
01700 ROBERT HAHN 5.42
Wages E510-99999-4001 23.00 1,394.47 1,394.471/26/2017 LD01/26/2
01700 ROBERT HAHN 18.00 1,245.47
11073 MICHELLE TRAYER 5.00 149.00
Benefits/Contributions E510-99999-4331 16.29 16.291/26/2017 LD01/26/2
11073 MICHELLE TRAYER 16.29
Benefits/Contributions E510-99999-4334 497.87 497.871/26/2017 LD01/26/2
01700 ROBERT HAHN 443.92
11073 MICHELLE TRAYER 53.95
Benefits/Contributions E510-99999-4331 178.91 178.911/26/2017 PBA1/26/2017
01700 ROBERT HAHN 140.02
11073 MICHELLE TRAYER 38.89
Benefits/Contributions E510-99999-4332 73.04 73.041/26/2017 PBA1/26/2017
01700 ROBERT HAHN 57.16
11073 MICHELLE TRAYER 15.88
Benefits/Contributions E510-99999-4336 4.15 4.151/26/2017 PBA1/26/2017
01700 ROBERT HAHN 3.44
11073 MICHELLE TRAYER 0.71
Benefits/Contributions E510-99999-4339 12.46 12.461/26/2017 PBA1/26/2017
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1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 9.75
11073 MICHELLE TRAYER 2.71
Wages E510-99999-4001 30.00 1,681.85 1,681.852/9/2017 LD02/09/2
01700 ROBERT HAHN 20.00 1,383.85
11073 MICHELLE TRAYER 10.00 298.00
Benefits/Contributions E510-99999-4331 32.57 32.572/9/2017 LD02/09/2
11073 MICHELLE TRAYER 32.57
Benefits/Contributions E510-99999-4334 601.13 601.132/9/2017 LD02/09/2
01700 ROBERT HAHN 493.22
11073 MICHELLE TRAYER 107.91
Benefits/Contributions E510-99999-4331 233.37 233.372/9/2017 PBA2/9/2017
01700 ROBERT HAHN 155.58
11073 MICHELLE TRAYER 77.79
Benefits/Contributions E510-99999-4332 95.26 95.262/9/2017 PBA2/9/2017
01700 ROBERT HAHN 63.51
11073 MICHELLE TRAYER 31.75
Benefits/Contributions E510-99999-4336 5.24 5.242/9/2017 PBA2/9/2017
01700 ROBERT HAHN 3.83
11073 MICHELLE TRAYER 1.41
Benefits/Contributions E510-99999-4339 16.26 16.262/9/2017 PBA2/9/2017
01700 ROBERT HAHN 10.84
11073 MICHELLE TRAYER 5.42
PAVEMENT MGT. TECHNICAL ASSIST E510-99999-5999 8,400.00 8,400.002/14/2017 AR013086
022409 METROPOLITAN TRANS COMMISSION Check: 256718 2/15/2017
Wages E510-99999-4001 32.50 1,764.25 1,764.252/23/2017 LD02/23/2
01700 ROBERT HAHN 20.00 1,383.85
10901 KARI JUNG 2.50 82.40
11073 MICHELLE TRAYER 10.00 298.00
Benefits/Contributions E510-99999-4331 32.57 32.572/23/2017 LD02/23/2
11073 MICHELLE TRAYER 32.57
Benefits/Contributions E510-99999-4334 630.30 630.302/23/2017 LD02/23/2
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1/1/2017 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 493.23
10901 KARI JUNG 29.16
11073 MICHELLE TRAYER 107.91
Benefits/Contributions E 510-99999-4331 252.82 252.822/23/2017 PBA2/23/2017
01700 ROBERT HAHN 155.58
10901 KARI JUNG 19.45
11073 MICHELLE TRAYER 77.79
Benefits/Contributions E 510-99999-4332 103.20 103.202/23/2017 PBA2/23/2017
01700 ROBERT HAHN 63.51
10901 KARI JUNG 7.94
11073 MICHELLE TRAYER 31.75
Benefits/Contributions E 510-99999-4336 5.59 5.592/23/2017 PBA2/23/2017
01700 ROBERT HAHN 3.83
10901 KARI JUNG 0.35
11073 MICHELLE TRAYER 1.41
Benefits/Contributions E 510-99999-4339 17.61 17.612/23/2017 PBA2/23/2017
01700 ROBERT HAHN 10.84
10901 KARI JUNG 1.35
11073 MICHELLE TRAYER 5.42
Wages E 510-99999-4001 43.00 2,393.88 2,393.883/9/2017 LD03/09/2
01700 ROBERT HAHN 28.00 1,937.40
10901 KARI JUNG 3.00 98.88
11073 MICHELLE TRAYER 12.00 357.60
Benefits/Contributions E 510-99999-4331 39.09 39.093/9/2017 LD03/09/2
11073 MICHELLE TRAYER 39.09
Benefits/Contributions E 510-99999-4334 855.02 855.023/9/2017 LD03/09/2
01700 ROBERT HAHN 690.54
10901 KARI JUNG 34.99
11073 MICHELLE TRAYER 129.49
Benefits/Contributions E 510-99999-4331 334.50 334.503/9/2017 PBA3/9/2017
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1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 217.81
10901 KARI JUNG 23.34
11073 MICHELLE TRAYER 93.35
Benefits/Contributions E510-99999-4332 136.55 136.553/9/2017 PBA3/9/2017
01700 ROBERT HAHN 88.91
10901 KARI JUNG 9.53
11073 MICHELLE TRAYER 38.11
Benefits/Contributions E510-99999-4336 7.48 7.483/9/2017 PBA3/9/2017
01700 ROBERT HAHN 5.36
10901 KARI JUNG 0.42
11073 MICHELLE TRAYER 1.70
Benefits/Contributions E510-99999-4339 23.30 23.303/9/2017 PBA3/9/2017
01700 ROBERT HAHN 15.17
10901 KARI JUNG 1.63
11073 MICHELLE TRAYER 6.50
Professional Services for Stre E510-99999-5999 492.50 492.503/17/2017 872015504
106415 NCE Check: 257528 3/22/2017
2017 Local Streets and Roads AE510-99999-5999 400.00 400.003/22/2017 103920
000432 LEAGUE OF CA CITIES-PENINSULA Check: 257704 3/29/2017
Wages E510-99999-4001 27.00 1,795.74 1,795.743/23/2017 LD03/23/2
01700 ROBERT HAHN 25.00 1,729.82
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E510-99999-4334 642.91 642.913/23/2017 LD03/23/2
01700 ROBERT HAHN 619.08
10901 KARI JUNG 23.83
Benefits/Contributions E510-99999-4331 210.03 210.033/23/2017 PBA3/23/2017
01700 ROBERT HAHN 194.47
10901 KARI JUNG 15.56
Benefits/Contributions E510-99999-4332 85.74 85.743/23/2017 PBA3/23/2017
01700 ROBERT HAHN 79.39
10901 KARI JUNG 6.35
Benefits/Contributions E510-99999-4336 5.06 5.063/23/2017 PBA3/23/2017
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7/24/2017 11:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 4.78
10901 KARI JUNG 0.28
Benefits/Contributions E 510-99999-4339 14.63 14.633/23/2017 PBA3/23/2017
01700 ROBERT HAHN 13.55
10901 KARI JUNG 1.08
Wages E 510-99999-4001 32.00 1,672.15 1,672.154/6/2017 LD04/06/2
01700 ROBERT HAHN 18.00 1,245.47
10901 KARI JUNG 3.00 98.88
11073 MICHELLE TRAYER 11.00 327.80
Benefits/Contributions E 510-99999-4331 35.83 35.834/6/2017 LD04/06/2
11073 MICHELLE TRAYER 35.83
Benefits/Contributions E 510-99999-4334 597.60 597.604/6/2017 LD04/06/2
01700 ROBERT HAHN 443.92
10901 KARI JUNG 34.99
11073 MICHELLE TRAYER 118.69
Benefits/Contributions E 510-99999-4331 248.93 248.934/6/2017 PBA4/6/2017
01700 ROBERT HAHN 140.02
10901 KARI JUNG 23.34
11073 MICHELLE TRAYER 85.57
Benefits/Contributions E 510-99999-4332 101.62 101.624/6/2017 PBA4/6/2017
01700 ROBERT HAHN 57.16
10901 KARI JUNG 9.53
11073 MICHELLE TRAYER 34.93
Benefits/Contributions E 510-99999-4336 5.41 5.414/6/2017 PBA4/6/2017
01700 ROBERT HAHN 3.44
10901 KARI JUNG 0.42
11073 MICHELLE TRAYER 1.55
Benefits/Contributions E 510-99999-4339 17.34 17.344/6/2017 PBA4/6/2017
01700 ROBERT HAHN 9.75
10901 KARI JUNG 1.63
11073 MICHELLE TRAYER 5.96
Wages E 510-99999-4001 15.00 1,037.89 1,037.894/20/2017 LD04/20/2
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7/24/2017 11:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 15.00 1,037.89
Benefits/Contributions E 510-99999-4334 370.05 370.054/20/2017 LD04/20/2
01700 ROBERT HAHN 370.05
Benefits/Contributions E 510-99999-4331 116.68 116.684/20/2017 PBA4/20/2017
01700 ROBERT HAHN 116.68
Benefits/Contributions E 510-99999-4332 47.63 47.634/20/2017 PBA4/20/2017
01700 ROBERT HAHN 47.63
Benefits/Contributions E 510-99999-4336 2.87 2.874/20/2017 PBA4/20/2017
01700 ROBERT HAHN 2.87
Benefits/Contributions E 510-99999-4339 8.13 8.134/20/2017 PBA4/20/2017
01700 ROBERT HAHN 8.13
Wages E 510-99999-4001 14.00 968.70 968.705/4/2017 LD05/04/2
01700 ROBERT HAHN 14.00 968.70
Benefits/Contributions E 510-99999-4334 345.26 345.265/4/2017 LD05/04/2
01700 ROBERT HAHN 345.26
Benefits/Contributions E 510-99999-4331 108.90 108.905/4/2017 PBA5/4/2017
01700 ROBERT HAHN 108.90
Benefits/Contributions E 510-99999-4332 44.46 44.465/4/2017 PBA5/4/2017
01700 ROBERT HAHN 44.46
Benefits/Contributions E 510-99999-4336 2.68 2.685/4/2017 PBA5/4/2017
01700 ROBERT HAHN 2.68
Benefits/Contributions E 510-99999-4339 7.59 7.595/4/2017 PBA5/4/2017
01700 ROBERT HAHN 7.59
Wages E 510-99999-4001 14.00 968.70 968.705/18/2017 LD05/18/2
01700 ROBERT HAHN 14.00 968.70
Benefits/Contributions E 510-99999-4334 345.26 345.265/18/2017 LD05/18/2
01700 ROBERT HAHN 345.26
Benefits/Contributions E 510-99999-4331 108.90 108.905/18/2017 PBA5/18/2017
01700 ROBERT HAHN 108.90
Benefits/Contributions E 510-99999-4332 44.46 44.465/18/2017 PBA5/18/2017
01700 ROBERT HAHN 44.46
Benefits/Contributions E 510-99999-4336 2.68 2.685/18/2017 PBA5/18/2017
01700 ROBERT HAHN 2.68
Benefits/Contributions E 510-99999-4339 7.59 7.595/18/2017 PBA5/18/2017
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1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 7.59
Task Order 2017-1 for 2016 Str E510-99999-5999 1,939.87 1,939.875/19/2017 21366
000737 WILSEY HAM, INC Check: 259041 5/19/2017
Wages E510-99999-4001 10.00 691.93 691.936/1/2017 LD06/01/2
01700 ROBERT HAHN 10.00 691.93
Benefits/Contributions E510-99999-4334 246.62 246.626/1/2017 LD06/01/2
01700 ROBERT HAHN 246.62
Benefits/Contributions E510-99999-4331 77.79 77.796/1/2017 PBA6/1/2017
01700 ROBERT HAHN 77.79
Benefits/Contributions E510-99999-4332 31.75 31.756/1/2017 PBA6/1/2017
01700 ROBERT HAHN 31.75
Benefits/Contributions E510-99999-4336 1.91 1.916/1/2017 PBA6/1/2017
01700 ROBERT HAHN 1.91
Benefits/Contributions E510-99999-4339 5.42 5.426/1/2017 PBA6/1/2017
01700 ROBERT HAHN 5.42
Task Order 2017-1 for 2016 Str E510-99999-5999 902.96 902.966/8/2017 21415a
000737 WILSEY HAM, INC Check: 259670 6/14/2017
Professional Services RenderedE510-99999-5999 420.00 420.006/15/2017 872015505
106415 NCE Check: 259705 6/16/2017
Wages E510-99999-4001 12.00 830.31 830.316/15/2017 LD06/15/2
01700 ROBERT HAHN 12.00 830.31
Benefits/Contributions E510-99999-4334 295.93 295.936/15/2017 LD06/15/2
01700 ROBERT HAHN 295.93
Benefits/Contributions E510-99999-4331 93.35 93.356/15/2017 PBA6/15/2017
01700 ROBERT HAHN 93.35
Benefits/Contributions E510-99999-4332 38.11 38.116/15/2017 PBA6/15/2017
01700 ROBERT HAHN 38.11
Benefits/Contributions E510-99999-4336 2.30 2.306/15/2017 PBA6/15/2017
01700 ROBERT HAHN 2.30
Benefits/Contributions E510-99999-4339 6.50 6.506/15/2017 PBA6/15/2017
01700 ROBERT HAHN 6.50
Wages E510-99999-4001 16.00 1,107.08 1,107.086/29/2017 LD06/29/2
01700 ROBERT HAHN 16.00 1,107.08
Benefits/Contributions E510-99999-4334 394.50 394.506/29/2017 LD06/29/2
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7/24/201711:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 394.50
Benefits/Contributions E510-99999-4331 124.46 124.466/29/2017 PBA6/29/2017
01700 ROBERT HAHN 124.46
Benefits/Contributions E510-99999-4332 50.81 50.816/29/2017 PBA6/29/2017
01700 ROBERT HAHN 50.81
Benefits/Contributions E510-99999-4336 3.06 3.066/29/2017 PBA6/29/2017
01700 ROBERT HAHN 3.06
Benefits/Contributions E510-99999-4339 8.67 8.676/29/2017 PBA6/29/2017
01700 ROBERT HAHN 8.67
Printing Services- Plans, Spec E510-99999-5999 328.62 328.626/30/2017 144084
000606 ROZZI REPRODUCTION & SUPPLY IN Check: 260111 6/30/2017
Phase Total:110 DESIGN 278.50 16,998.88 9,477.49 12,883.95 39,360.32
Phase #120 CONSTRUCTION
Wages E510-99999-4001 11.00 327.80 327.801/12/2017 LD01/12/2
11073 MICHELLE TRAYER 11.00 327.80
Benefits/Contributions E510-99999-4331 35.83 35.831/12/2017 LD01/12/2
11073 MICHELLE TRAYER 35.83
Benefits/Contributions E510-99999-4334 118.69 118.691/12/2017 LD01/12/2
11073 MICHELLE TRAYER 118.69
Benefits/Contributions E510-99999-4331 85.57 85.571/12/2017 PBA1/12/2017
11073 MICHELLE TRAYER 85.57
Benefits/Contributions E510-99999-4332 34.93 34.931/12/2017 PBA1/12/2017
11073 MICHELLE TRAYER 34.93
Benefits/Contributions E510-99999-4336 1.55 1.551/12/2017 PBA1/12/2017
11073 MICHELLE TRAYER 1.55
Benefits/Contributions E510-99999-4339 5.96 5.961/12/2017 PBA1/12/2017
11073 MICHELLE TRAYER 5.96
Task Order 2016-4 GeotechnicalE510-99999-5999 11,500.00 11,500.002/13/2017 203039
104960 NINYO AND MOORE GEOTECHNICAL Check: 256725 2/15/2017
Minor Construction Agreement fE510-99999-5999 25,950.00 25,950.003/15/2017 5066
000391 INTERSTATE GRADING & PAVING IN Check: 257395 3/16/2017
Wages E510-99999-4001 15.00 447.00 447.003/23/2017 LD03/23/2
11073 MICHELLE TRAYER 15.00 447.00
Benefits/Contributions E510-99999-4331 48.86 48.863/23/2017 LD03/23/2
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1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
11073 MICHELLE TRAYER 48.86
Benefits/Contributions E510-99999-4334 161.85 161.853/23/2017 LD03/23/2
11073 MICHELLE TRAYER 161.85
Benefits/Contributions E510-99999-4331 116.68 116.683/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 116.68
Benefits/Contributions E510-99999-4332 47.63 47.633/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 47.63
Benefits/Contributions E510-99999-4336 2.12 2.123/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 2.12
Benefits/Contributions E510-99999-4339 8.13 8.133/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 8.13
CONSTRUCTION OF 2016 ADA RAMPS E510-99999-5999 301,382.75 301,382.753/31/2017 9036
106802 GOLDEN BAY CONSTRUCTION, INC Check: 257787 3/31/2017
Wages E510-99999-4001 11.00 761.12 761.124/6/2017 LD04/06/2
01700 ROBERT HAHN 11.00 761.12
Benefits/Contributions E510-99999-4334 271.28 271.284/6/2017 LD04/06/2
01700 ROBERT HAHN 271.28
Benefits/Contributions E510-99999-4331 85.57 85.574/6/2017 PBA4/6/2017
01700 ROBERT HAHN 85.57
Benefits/Contributions E510-99999-4332 34.93 34.934/6/2017 PBA4/6/2017
01700 ROBERT HAHN 34.93
Benefits/Contributions E510-99999-4336 2.10 2.104/6/2017 PBA4/6/2017
01700 ROBERT HAHN 2.10
Benefits/Contributions E510-99999-4339 5.96 5.964/6/2017 PBA4/6/2017
01700 ROBERT HAHN 5.96
Wages E510-99999-4001 18.00 1,173.00 1,173.004/20/2017 LD04/20/2
01700 ROBERT HAHN 16.00 1,107.08
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E510-99999-4334 418.05 418.054/20/2017 LD04/20/2
01700 ROBERT HAHN 394.72
10901 KARI JUNG 23.33
Benefits/Contributions E510-99999-4331 140.02 140.024/20/2017 PBA4/20/2017
01700 ROBERT HAHN 124.46
10901 KARI JUNG 15.56
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7/24/2017 11:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E 510-99999-4332 57.16 57.164/20/2017 PBA4/20/2017
01700 ROBERT HAHN 50.81
10901 KARI JUNG 6.35
Benefits/Contributions E 510-99999-4336 3.34 3.344/20/2017 PBA4/20/2017
01700 ROBERT HAHN 3.06
10901 KARI JUNG 0.28
Benefits/Contributions E 510-99999-4339 9.75 9.754/20/2017 PBA4/20/2017
01700 ROBERT HAHN 8.67
10901 KARI JUNG 1.08
Wages E 510-99999-4001 20.50 1,255.40 1,255.405/4/2017 LD05/04/2
01700 ROBERT HAHN 16.00 1,107.08
10901 KARI JUNG 4.50 148.32
Benefits/Contributions E 510-99999-4334 447.05 447.055/4/2017 LD05/04/2
01700 ROBERT HAHN 394.57
10901 KARI JUNG 52.48
Benefits/Contributions E 510-99999-4331 159.46 159.465/4/2017 PBA5/4/2017
01700 ROBERT HAHN 124.46
10901 KARI JUNG 35.00
Benefits/Contributions E 510-99999-4332 65.10 65.105/4/2017 PBA5/4/2017
01700 ROBERT HAHN 50.81
10901 KARI JUNG 14.29
Benefits/Contributions E 510-99999-4336 3.70 3.705/4/2017 PBA5/4/2017
01700 ROBERT HAHN 3.06
10901 KARI JUNG 0.64
Benefits/Contributions E 510-99999-4339 11.11 11.115/4/2017 PBA5/4/2017
01700 ROBERT HAHN 8.67
10901 KARI JUNG 2.44
Wages E 510-99999-4001 12.00 757.85 757.855/18/2017 LD05/18/2
01700 ROBERT HAHN 10.00 691.93
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E 510-99999-4334 269.95 269.955/18/2017 LD05/18/2
01700 ROBERT HAHN 246.62
10901 KARI JUNG 23.33
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7/24/201711:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E510-99999-4331 93.35 93.355/18/2017 PBA5/18/2017
01700 ROBERT HAHN 77.79
10901 KARI JUNG 15.56
Benefits/Contributions E510-99999-4332 38.10 38.105/18/2017 PBA5/18/2017
01700 ROBERT HAHN 31.75
10901 KARI JUNG 6.35
Benefits/Contributions E510-99999-4336 2.19 2.195/18/2017 PBA5/18/2017
01700 ROBERT HAHN 1.91
10901 KARI JUNG 0.28
Benefits/Contributions E510-99999-4339 6.50 6.505/18/2017 PBA5/18/2017
01700 ROBERT HAHN 5.42
10901 KARI JUNG 1.08
FEDERAL EXPRESS SHIPPING CHARG E510-99999-5999 69.20 69.205/31/2017 CC349557
000310 FEDEX Check: 259388 6/2/2017
Wages E510-99999-4001 4.00 276.77 276.776/1/2017 LD06/01/2
01700 ROBERT HAHN 4.00 276.77
Benefits/Contributions E510-99999-4334 98.65 98.656/1/2017 LD06/01/2
01700 ROBERT HAHN 98.65
Benefits/Contributions E510-99999-4331 31.12 31.126/1/2017 PBA6/1/2017
01700 ROBERT HAHN 31.12
Benefits/Contributions E510-99999-4332 12.70 12.706/1/2017 PBA6/1/2017
01700 ROBERT HAHN 12.70
Benefits/Contributions E510-99999-4336 0.77 0.776/1/2017 PBA6/1/2017
01700 ROBERT HAHN 0.77
Benefits/Contributions E510-99999-4339 2.17 2.176/1/2017 PBA6/1/2017
01700 ROBERT HAHN 2.17
TASK ORDER 2017-1 STREET SURFA E510-99999-5999 22,145.00 22,145.006/2/2017 872035501
106415 NCE Check: 259545 6/9/2017
Wages E510-99999-4001 29.50 1,060.37 1,060.376/15/2017 LD06/15/2
01700 ROBERT HAHN 4.00 276.77
10901 KARI JUNG 7.50 247.20
11073 MICHELLE TRAYER 18.00 536.40
Benefits/Contributions E510-99999-4331 58.63 58.636/15/2017 LD06/15/2
11073 MICHELLE TRAYER 58.63
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7/24/201711:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E510-99999-4334 380.38 380.386/15/2017 LD06/15/2
01700 ROBERT HAHN 98.68
10901 KARI JUNG 87.47
11073 MICHELLE TRAYER 194.23
Benefits/Contributions E510-99999-4331 229.48 229.486/15/2017 PBA6/15/2017
01700 ROBERT HAHN 31.12
10901 KARI JUNG 58.34
11073 MICHELLE TRAYER 140.02
Benefits/Contributions E510-99999-4332 93.68 93.686/15/2017 PBA6/15/2017
01700 ROBERT HAHN 12.70
10901 KARI JUNG 23.82
11073 MICHELLE TRAYER 57.16
Benefits/Contributions E510-99999-4336 4.37 4.376/15/2017 PBA6/15/2017
01700 ROBERT HAHN 0.77
10901 KARI JUNG 1.06
11073 MICHELLE TRAYER 2.54
Benefits/Contributions E510-99999-4339 15.98 15.986/15/2017 PBA6/15/2017
01700 ROBERT HAHN 2.17
10901 KARI JUNG 4.06
11073 MICHELLE TRAYER 9.75
BART PERMIT FOR CHESTNUT AVE D E510-99999-5999 1,260.00 1,260.006/27/2017 PR-000446
021558 BAY AREA RAPID TRANSIT DISTRIC Check: 260068 6/30/2017
Wages E510-99999-4001 10.00 313.80 313.806/29/2017 LD06/29/2
10901 KARI JUNG 5.00 164.80
11073 MICHELLE TRAYER 5.00 149.00
Benefits/Contributions E510-99999-4331 16.29 16.296/29/2017 LD06/29/2
11073 MICHELLE TRAYER 16.29
Benefits/Contributions E510-99999-4334 112.23 112.236/29/2017 LD06/29/2
10901 KARI JUNG 58.28
11073 MICHELLE TRAYER 53.95
Benefits/Contributions E510-99999-4331 77.78 77.786/29/2017 PBA6/29/2017
10901 KARI JUNG 38.89
11073 MICHELLE TRAYER 38.89
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1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E510-99999-4332 31.76 31.766/29/2017 PBA6/29/2017
10901 KARI JUNG 15.88
11073 MICHELLE TRAYER 15.88
Benefits/Contributions E510-99999-4336 1.42 1.426/29/2017 PBA6/29/2017
10901 KARI JUNG 0.71
11073 MICHELLE TRAYER 0.71
Benefits/Contributions E510-99999-4339 5.42 5.426/29/2017 PBA6/29/2017
10901 KARI JUNG 2.71
11073 MICHELLE TRAYER 2.71
TASK ORDER 2017-1 STREET SURFA E510-99999-5999 19,165.00 19,165.006/30/2017 872035502
106415 NCE Check: 260166 7/5/2017
Phase Total:120 CONSTRUCTION 131.00 6,373.11 3,965.30 381,471.95 391,810.36
Project Number Total:st1705 STREET REHABILITATION PROGRAM FY16-17 409.50 23,371.99 13,442.79 394,355.90 431,170.68
GRAND TOTAL: 409.50 23,371.99 13,442.79 394,355.90 431,170.68
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ATTACHMENT 4A
ATTACHMENT 4B
ATTACHMENT 4C
ATTACHMENT 4D
ATTACHMENT 4E
ATTACHMENT 4F
ATTACHMENT 4G
ATTACHMENT 4H
ATTACHMENT 4I
ATTACHMENT 4J
ATTACHMENT 4K
ATTACHMENT 4L
ATTACHMENT 4M
ATTACHMENT 4N
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:17-988 Agenda Date:10/4/2017
Version:1 Item #:3.
Report transmitting Measure W Fiscal Year 2016-17 financial reports.(Richard Lee, Director of Finance)
RECOMMENDATION
No formal action is required. The staff report is for information only.
BACKGROUND/DISCUSSION
Attached for the Measure W Citizens’Oversight Committee’s (COC)information are financial reports for
Measure W in Fiscal Year (FY)2016-17.Supporting documentation is provided for transactions that have not
yet been presented to the COC.
Attachment 1,the FY 2016-17 Measure W Income Statement,reports all revenues and expenditures at a
summary level.In FY 2016-17,the City received $8,886,653 in Measure W revenues,which was $1,886,653
more than the adopted budget of $7,000,000.The adopted budget was an estimate from the City’s sales tax
advisor -it is half of what the City was projected to receive through its standard share of sales tax (the Bradley-
Burns Act)of one percent.The notable differences between District Tax Code and Sales Tax Code are listed in
Attachment 2,and account for the variance between the adopted budget and actual revenues.For example,the
City would receive $100 in transactions and use tax on a car sold to a South San Francisco resident for a price
of $20,000, but no share of sales tax revenues.
Attachment 3,the FY 2016-17 Measure W Revenue Detail Report,reflects all revenue received from the state
through the advance for June 2017.The true-up for the quarter ending June 2017 in the amount of $742,525
was received after the City’s 60-day revenue accrual period, thus will be recorded in FY 2017-18.
Of the $877,728 in total expenditures reflected in Attachment 4,the FY 2016-17 Measure W Expenditure
Detail Report,the City spent $464,012 for Year One of the Five-Year Paving Program (project st1705),
$382,566 as part of the Community Civic Campus (project pf1707),and $31,150 for the Underground Utility
District Rule 20A on Antoinette Lane (project st1702).The accompanying project expense transaction detail
reports are also included via Attachments 5-7 for each respective project.
Attachment 8,the FY 2016-17 Measure W Balance Sheet (General Ledger Balances)Report provides the
balance for all asset,liability and equity (fund balance)accounts as of June 30,2017.At the close of each Fiscal
Year,the Control Accounts are used to measure the total activity (revenues and expenditures)within each fund.
According to the Balance Sheet Report,the Measure W Fund will end FY 2016-17 with a positive net change
of $8.0 million,resulting in a total net position (fund balance)of $9.3 million,which will be largely committed
to the Community Civic Campus and the Five-Year Paving Program.
City of South San Francisco Printed on 9/29/2017Page 1 of 2
powered by Legistar™
File #:17-988 Agenda Date:10/4/2017
Version:1 Item #:3.
CONCLUSION
The attached reports provide a comprehensive look at Measure W for FY 2016-17,where revenues have
exceeded expectations,spending is well within the adopted budget,and net position is available to fund major
capital commitments.
Attachments
1.FY 2016-17 Measure W Income Statement
2.District Tax - Bradley Burns Comparison
3.FY 2016-17 Measure W Revenue Detail Report
4.FY 2016-17 Measure W Expenditure Detail Report
5.FY 2016-17 Project pf1707 Project Expense Detail Report
6.FY 2016-17 Project st1702 Project Expense Detail Report
7.FY 2016-17 Project st1705 Project Expense Detail Report
8.FY 2016-17 Balance Sheet Report
City of South San Francisco Printed on 9/29/2017Page 2 of 2
powered by Legistar™
Financial Status Balances Page 1 of 1
Criteria: As Of = 6/30/2017; Summarize by = Report,Fund,ObjectGroup,Object; Period = 0,1..12,13,14,15,16; Fund = 101
Object Title
Month-To-Date
Actual
Year-To-Date
Actual
Year-To-Date
Ado Budget
Year-To-Date
Adjustments
Year-To-Date
Adj Budget
Year-To-Date
Encumbrances
Bdgt. to Act.
Variance
Pct.
Spent
Fund 101 -- MEASURE W
Revenues
Object Group 30000 -- TAXES
30207MEASURE W AND USE TAX (0.5%)1,196,802.25 8,886,653.13 7,000,000.00 0.00 7,000,000.00 0.00 (1,886,653.13)127.0%
Total TAXES 1,196,802.25 8,886,653.13 7,000,000.00 0.00 7,000,000.00 0.00 (1,886,653.13)127.0%
Total Revenues 1,196,802.25 8,886,653.13 7,000,000.00 0.00 7,000,000.00 0.00 (1,886,653.13)127.0%
Expenditures
Object Group 5000 -- SUPPLIES & SERVICES
5021OPERATING SUPPLIES 0.00 210.00 0.00 0.00 0.00 0.00 (210.00)0.0%
5999PROJ ACCT SUPPLIES & SCVS 0.00 0.00 0.00 176,177.26 176,177.26 0.00 176,177.260.0%
Total SUPPLIES & SERVICES 0.00 210.00 0.00 176,177.26 176,177.26 0.00 175,967.26 0.1%
Object Group 9000 -- TRANSFERS
9510TRANSFER OUT TO CAPITAL IMPROV 238,636.32 877,727.51 5,500,000.00 0.00 5,500,000.00 0.00 4,622,272.4916.0%
Total TRANSFERS 238,636.32 877,727.51 5,500,000.00 0.00 5,500,000.00 0.00 4,622,272.49 16.0%
Total Expenditures 238,636.32 877,937.51 5,500,000.00 176,177.26 5,676,177.26 0.00 4,798,239.75 15.5%
Total MEASURE W 958,165.93 8,008,715.62 1,500,000.00 (176,177.26)1,323,822.74 0.00 (6,684,892.88)605.0%
Total 958,165.93 8,008,715.62 1,500,000.00 (176,177.26)1,323,822.74 0.00 (6,684,892.88)605.0%
ATTACHMENT 1
Compare & Contrast Transactions & Use Tax (aka District Tax)Bradley Burns 1% Local Sales/Use Tax
Sales shipped to on seller's
vehicle
Applicable district taxes collected and allocated to buyer's location when
shipped on sellers' vehicle regardless of where the sale was negotiated
(point of sale).
If sale negoatiated in *Municipality but shipped out of the Municipality,
Municipality gets the Bradley Burns but no district tax.
Car Sales Receives district tax revenue on all car purchases of every Municipality
resident regardless of where they purchase the vehicle from.
Only receives revenue from purchases from dealerhsips physically located in
the Municipality.
Consumer Decisions Purchasing patterns by consumers who choose where they spend on taxable
goods is not a signficant impact. We have noticed no difference to existing
sales tax before and after a district tax is approved. ex. A half-cent sales tax
on a $1,000 washer and dryer is $5. Consumer more likely to shop for best
price over tax rate.
Municipalities are limited to only what is transacted within their borders. For
example, a visitor to Municipality is likely to also spend in surrounding areas;
whereas, Municipality only receives their local tax on transactions occuring
within its borders. The 1% local tax is uniform throughout CA; therefore,
consumers can not escape the tax by purchasing in another Municipality.
Construction Municipality has several construction retailers and wholesalers that
generate local Bradley Burns sales tax. Likely to have much of those sales
shipped out of Municipality. No district tax. On the other hand, district tax
will be captured from construction materials shipped into Municipality.
Municipality receives when point of sale is in the Municipality regardless of
where product is shipped to.
Countywide Pools 3rd party vehicle sales, use taxes, construction, vending machine sales,
some internet sales, etc are allocated into countywide pools. There are no
pool allocations for District Taxes and Municipality with a district tax
receives 100% of tax on these types of transactions.
Said transactions are allocated by the SBE to the Countywide pools, and the
Municipality only receives the percentage of their quarterly sales tax amount
divided by the countywide total sales tax amount.
Leases Existing leases at time of district tax becoming effective are not subject to
the new district tax.
Some leases go through the countywide pools. Some leases are allocated back
to the Municipality where the lease was negotiated.
Retail, Restaurants, Service
Stations
Point of destination is the cash register. May have minor differences for
retailers shipping product to buyer living outside of Municipality but
purchased in Municipality, or possibly a restaurant doing catering outside of
Municipality would not get District tax on those sales.
Point of sale is the cash register.
**Internet Retail Sales Transactions and Use tax is a destination sourced allocation; thereby, the
transactions and use tax on all purchases made within a municiplality are
allocated to that municipality with the applicable district tax. Amazon,
Nordstrom, Macys.com 100% to municipality.
1.***Amazon, Nordstrom, Macy's and others dot com transactions are
allocated to the county pool of the buyer.
2.Some dot com retailers with physical presence in CA, point-of-sale at
distribution facility.
*[Please Note: Municipality is defined by the jurisdictional boundary. City of South San Francisco, City of San Mateo, Unincorporated San Mateo County, etc, etc]
** Internet Retail Sales. Explaination only applies to sales taxes that are actually collected. Any business without physical presence in CA are not required to collect.
*** Amazon currently does not own the stock of goods based in CA warehouse facilities. The SBE ruled that those transactions are use tax and allocate to pools.
For internet-based retailers without physical presence in CA, do not have to collect CA sales tax on their sales into CA. Estimated $23M to $26B of uncollected
sales taxes nationwide.
tax revenue allocated to jurisdiction where purchase was made
tax revenue allocated to jurisdiction where purchase was shipped
tax revenue allocated to buyer's jurisdiction of residence, regardless of
where purchase was made
tax revenue allocated to countywide pool
ATTACHMENT 2
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Page:revdetl.rpt Revenue Detail Report
07/01/2016 through 06/30/2017
Periods: 0 through 16
FY 2016-17 Measure W Revenues
MEASURE W101
Account Number
Adjusted
Estimate
Revenues
Year-to-date
Revenues
Balance
Prct
Rcvd
101-00000-30207 MEASURE W AND USE TAX (0.5%)(Continued)
Line Description: FY16-17 Measure W Tax-CA Document Description : FY 2016-2017 YEAR END ACCRUAL
101-00000-30207 MEASURE W AND USE TAX (0.5%) 8,886,653.13 8,886,653.13 126.95 7,000,000.00 -1,886,653.13
Total MEASURE W 126.95 8,886,653.13 8,886,653.13 7,000,000.00 -1,886,653.13
Grand Total 8,886,653.13 8,886,653.13 126.95 7,000,000.00 -1,886,653.13
2Page:
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B
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Page:expdetl.rpt Expenditure Detail Report
07/01/2016 through 06/30/2017
Periods: 0 through 16
FY 2016-17 Measure W Expenditures
MEASURE W101
Account Number
Adjusted
Appropriation Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances Balance
Prct
Used
101-01000 CITY COUNCIL
101-01000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total CITY COUNCIL
101-02000 CITY CLERK
101-02000-5000 SUPPLIES & SERVICES
101-02101-5021 OPERATING SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.00
invoice IN CC339940 210.001/18/2017
Line Description: TRAINING BOOKS FOR MEASURE W C Document Description : GR BROWN ACT TRAINING BOOKS FOR MEASURE101
000432Vendor:LEAGUE OF CA CITIES-PENINSULA Check # 256167
210.00 210.00 0.00101-02101-5021 OPERATING SUPPLIES 0.00 -210.00 0.00
0.00 210.00 210.00 0.00 -210.00 0.00Total CITY CLERK
101-03000 CITY TREASURER
101-03000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total CITY TREASURER
101-04000 CITY ATTORNEY
101-04000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total CITY ATTORNEY
101-05000 CITY MANAGER
101-05000-5000 SUPPLIES & SERVICES
101-05101-5999 PROJ ACCT SUPPLIES & SCVS 0.00 0.00 0.00 0.00 0.00 0.00
invoice IN 9573 23,273.757/26/2016
Line Description: GROUP 4 MEASURE W - SSF PUC SI Document Description : MEASURE W - SSF PUC SITE ANALYSIS - JUNE101
000355Vendor:GROUP 4 ARCHITECTURE Check # 251946
invoice IN207994 207.288/2/2016
Line Description: MAYOR AND CM SPEECH TRANSLATIO Document Description : MEASURE W TOWN HALL - SPEECH TRANSLATION101
104394Vendor:PARTNERS IN COMMUNICATION LLC Check # 252111
genjrnl GJ54495 -23,273.758/31/2016
Line Description: GROUP 4 MEASURE W - SSF PUC SIDocument Description : Rcls proj exp 101
genjrnl GJ 54495 -207.288/31/2016
Line Description: MAYOR AND CM SPEECH TRANSLATIODocument Description : Rcls proj exp 101
1Page:
ATTACHMENT 4
09/25/2017
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8:46AM
Page:expdetl.rpt Expenditure Detail Report
07/01/2016 through 06/30/2017
Periods: 0 through 16
FY 2016-17 Measure W Expenditures
MEASURE W101
Account Number
Adjusted
Appropriation
Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances
Balance
Prct
Used
101-05101-5999 PROJ ACCT SUPPLIES & SCVS (Continued)
genjrnl GJ 55023 -23,273.75 8/31/2016
Line Description: GROUP 4 MEASURE W - SSF PUC SI Document Description : RCLS PROJECT/MEAS W EXPENSES 101
genjrnl GJ 55023 -207.28 8/31/2016
Line Description: MAYOR AND CM SPEECH TRANSLATIO Document Description : RCLS PROJECT/MEAS W EXPENSES 101
genjrnl GJ 55703 207.28 8/31/2016
Line Description: Reverse JE 55023 Document Description : REVERSE DUPLICATE JE #55023 101
genjrnl GJ 55703 23,273.75 8/31/2016
Line Description: Reverse JE 55023 Document Description : REVERSE DUPLICATE JE #55023 101
0.00 0.00 0.00 0.00 0.00 0.00Total CITY MANAGER
101-06000 FINANCE DEPARTMENT
101-06000-5000 SUPPLIES & SERVICES
101-06101-5999 PROJ ACCT SUPPLIES & SCVS 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00Total FINANCE DEPARTMENT
101-07000 NON-DEPARTMENTAL
101-07000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total NON-DEPARTMENTAL
101-09000 HUMAN RESOURCES
101-09000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total HUMAN RESOURCES
101-10000 ECONOMIC & COMMUNITY DEVELOPMENT DEPT
101-10000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total ECONOMIC & COMMUNITY DEVELOPMENT DEPT
101-11000 FIRE DEPARTMENT
101-11000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total FIRE DEPARTMENT
101-12000 POLICE DEPARTMENT
101-12000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total POLICE DEPARTMENT
101-13000 PUBLIC WORKS
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Page:expdetl.rpt Expenditure Detail Report
07/01/2016 through 06/30/2017
Periods: 0 through 16
FY 2016-17 Measure W Expenditures
MEASURE W101
Account Number
Adjusted
Appropriation
Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances
Balance
Prct
Used
101-13000-5000 SUPPLIES & SERVICES
101-13101-5999 PROJ ACCT SUPPLIES & SCVS 0.00 0.00 0.00 0.00 0.00 0.00
budadj BA 2017-PO-OPEN 8,750.00 7/1/2016
Line Description: Auto PO Open (0101148)Document Description : AUTO BUDGET ADJUSTMENT (OPENING PO'S)101
budadj BA 2017-PO-OPEN 3,130.15 7/1/2016
Line Description: Auto PO Open (0101324)Document Description : AUTO BUDGET ADJUSTMENT (OPENING PO'S)101
budadj BA 2017-PO-OPEN 1,902.11 7/1/2016
Line Description: Auto PO Open (0101179)Document Description : AUTO BUDGET ADJUSTMENT (OPENING PO'S)101
budadj BA 2017-PO-OPEN 2,295.00 7/1/2016
Line Description: Auto PO Open (0101319)Document Description : AUTO BUDGET ADJUSTMENT (OPENING PO'S)101
budadj BA 2017-PO-OPEN 2,600.00 7/1/2016
Line Description: Auto PO Open (0101321)Document Description : AUTO BUDGET ADJUSTMENT (OPENING PO'S)101
budadj BA 2017-PO-OPEN 157,500.00 7/1/2016
Line Description: Auto PO Open (0101321)Document Description : AUTO BUDGET ADJUSTMENT (OPENING PO'S)101
invoice IN 06/23/16 2,860.00 7/20/2016
Line Description: Ground Penetrating Radar on BA Document Description : GROUND PENETRATING RADAR ON BART TUBE PR101
099369Vendor:EXARO TECHNOLOGIES CORPORATION Check # 251716
invoice IN 1606114 3,520.00 8/16/2016
Line Description: TASK ORDER NO. 2016-2- ALTA SU Document Description : ON CALL SERVICES FOR SURVEYING, MAPPING,101
101112Vendor:SANDIS CIVIL ENG SURVEYORS Check # 252483
genjrnl GJ 54495 -2,860.00 8/31/2016
Line Description: Ground Penetrating Radar on BA Document Description : Rcls proj exp 101
genjrnl GJ 54495 -3,520.00 8/31/2016
Line Description: TASK ORDER NO. 2016-2- ALTA SU Document Description : Rcls proj exp 101
genjrnl GJ 55023 -2,860.00 8/31/2016
Line Description: Ground Penetrating Radar on BA Document Description : RCLS PROJECT/MEAS W EXPENSES 101
genjrnl GJ 55023 -3,520.00 8/31/2016
Line Description: TASK ORDER NO. 2016-2- ALTA SU Document Description : RCLS PROJECT/MEAS W EXPENSES 101
genjrnl GJ 55703 2,860.00 8/31/2016
Line Description: Reverse JE 55023 Document Description : REVERSE DUPLICATE JE #55023 101
genjrnl GJ 55703 3,520.00 8/31/2016
Line Description: Reverse JE 55023 Document Description : REVERSE DUPLICATE JE #55023 101
0.00 0.00 0.00101-13101-5999 PROJ ACCT SUPPLIES & SCVS 0.00 176,177.26 176,177.26
0.00 0.00 0.00 0.00 176,177.26 176,177.26Total PUBLIC WORKS
101-15000 LIBRARY DEPARTMENT
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Page:expdetl.rpt Expenditure Detail Report
07/01/2016 through 06/30/2017
Periods: 0 through 16
FY 2016-17 Measure W Expenditures
MEASURE W101
Account Number
Adjusted
Appropriation Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances Balance
Prct
Used
101-15000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total LIBRARY DEPARTMENT
101-16000 INFORMATION TECHNOLOGY DEPARTMENT
101-16000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total INFORMATION TECHNOLOGY DEPARTMENT
101-17000 PARKS & RECREATION DEPARTMENT
101-17000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total PARKS & RECREATION DEPARTMENT
101-99000 CIP
101-99000-9000 TRANSFERS
101-99999-9510 TRANSFER OUT TO CAPITAL IMPROV 0.00 0.00 5,500,000.00 0.00 5,500,000.00 0.00
rev alloc GJpf1707 43,324.429/30/2016
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
rev alloc GJpf1707 60,507.4912/31/2016
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
rev alloc GJpf1707 4,202.0012/31/2016
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
rev alloc GJpf1707 67,188.004/30/2017
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
rev alloc GJst1705 348,125.254/30/2017
Line Description: Project: st1705 Allocation Document Description : Project: st1705 Allocation 101
rev alloc GJpf1707 113,804.165/31/2017
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
rev alloc GJst1705 1,939.875/31/2017
Line Description: Project: st1705 Allocation Document Description : Project: st1705 Allocation 101
rev alloc GJpf1707 93,539.546/23/2017
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
rev alloc GJst1702 31,150.006/30/2017
Line Description: Project: st1702 Allocation Document Description : Project: st1702 Allocation 101
rev alloc GJst1705 113,946.786/30/2017
Line Description: Project: st1705 Allocation Document Description : Project: st1705 Allocation 101
877,727.51 877,727.51 15.96101-99999-9510 TRANSFER OUT TO CAPITAL IMPROV 0.00 4,622,272.49 5,500,000.00
15.96 877,727.51 877,727.51 0.00 4,622,272.49 5,500,000.00Total CIP
4Page:
Refer to Project pf1707 Transaction Detail
Refer to Project st1702 Transaction Detail
Refer to Project st1702 Transaction Detail
09/25/2017
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Page:expdetl.rpt Expenditure Detail Report
07/01/2016 through 06/30/2017
Periods: 0 through 16
FY 2016-17 Measure W Expenditures
15.47 877,937.51 877,937.51 0.00 4,798,239.75 5,676,177.26Total MEASURE W
Grand Total 877,937.51 877,937.51 15.47 0.00 4,798,239.75 5,676,177.26
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paTran Project Expense Transaction Detail Report Page:1
9/25/2017 8:56AM CITY OF SOUTH SAN FRANCISCO
7/1/2016through6/30/2017
Project Number #pf1707 COMMUNITY CIVIC CAMPUS
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Phase #100 PRELIMINARY STUDIES
Ground Penetrating Radar on BAE510-99995-5999 2,860.00 2,860.008/31/2016 54495
GROUP 4 MEASURE W - SSF PUC SI E510-99995-5999 23,273.75 23,273.758/31/2016 54495
TASK ORDER NO. 2016-2- ALTA SUE510-99995-5999 3,520.00 3,520.008/31/2016 54495
Ground Penetrating Radar on BAE510-99995-5999 2,860.00 2,860.008/31/2016 55023
GROUP 4 MEASURE W - SSF PUC SI E510-99995-5999 23,273.75 23,273.758/31/2016 55023
TASK ORDER NO. 2016-2- ALTA SUE510-99995-5999 3,520.00 3,520.008/31/2016 55023
Reverse JE 55023 E510-99995-5999 -23,273.75-23,273.758/31/2016 55703
Reverse JE 55023 E510-99995-5999 -2,860.00-2,860.008/31/2016 55703
Reverse JE 55023 E510-99995-5999 -3,520.00-3,520.008/31/2016 55703
Task Order No. 2016-2- SupportE510-99995-5999 13,670.6713,670.679/27/2016 9624
000355 GROUP 4 ARCHITECTURE Check: 253486 9/28/2016
El Camino Real/Chestnut SpecifE510-99995-5999 2,010.00 2,010.0010/6/2016 8326160
106572 KIMLEY-HORN ASSOCIATES INC Check: 253746 10/7/2016
PROJECT 0622-100 SSF NEW PARCE E510-99995-5999 4,202.00 4,202.0011/3/2016 20942
000737 WILSEY HAM, INC Check: 256778 2/15/2017
El Camino Real/Chestnut SpecifE510-99995-5999 14,602.5014,602.5011/21/2016 8394444
106572 KIMLEY-HORN ASSOCIATES INC Check: 255021 12/2/2016
El Camino Real/Chestnut SpecifE510-99995-5999 18,355.0018,355.0011/21/2016 8482598
106572 KIMLEY-HORN ASSOCIATES INC Check: 254967 11/30/2016
Task Order No. 2016-2- SupportE510-99995-5999 12,831.6512,831.6511/21/2016 9651
000355 GROUP 4 ARCHITECTURE Check: 255018 12/2/2016
Task Order No. 2016-2- SupportE510-99995-5999 11,979.16 11,979.1612/8/2016 9676
000355 GROUP 4 ARCHITECTURE Check: 256283 1/27/2017
El Camino Real/Chestnut SpecifE510-99995-5999 14,373.4714,373.473/20/2017 9063750
106572 KIMLEY-HORN ASSOCIATES INC Check: 260158 7/5/2017
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 22,670.0022,670.005/25/2017 970728
105716 MICHAEL BAKER INTL, INC Check: 259222 5/26/2017
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 38,944.4838,944.485/25/2017 973965
105716 MICHAEL BAKER INTL, INC Check: 259222 5/26/2017
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 14,125.6814,125.685/25/2017 977048
105716 MICHAEL BAKER INTL, INC Check: 259222 5/26/2017
Wages E510-99995-4001 2.00 65.92 65.926/1/2017 LD06/01/2
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E510-99995-4334 23.33 23.336/1/2017 LD06/01/2
10901 KARI JUNG 23.33
Benefits/Contributions E510-99995-4331 15.56 15.566/1/2017 PBA6/1/2017
1Page:
ATTACHMENT 5
paTran Project Expense Transaction Detail Report Page:2
9/25/2017 8:56AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #pf1707 COMMUNITY CIVIC CAMPUS
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
10901 KARI JUNG 15.56
Benefits/Contributions E 510-99995-4332 6.35 6.356/1/2017 PBA6/1/2017
10901 KARI JUNG 6.35
Benefits/Contributions E 510-99995-4336 0.28 0.286/1/2017 PBA6/1/2017
10901 KARI JUNG 0.28
Benefits/Contributions E 510-99995-4339 1.08 1.086/1/2017 PBA6/1/2017
10901 KARI JUNG 1.08
Task Order No. 2016-2- Support E 510-99995-5999 7,471.30 7,471.306/7/2017 9760
000355 GROUP 4 ARCHITECTURE Check: 259535 6/9/2017
ECR/CHESTNUT AVE AREA PLAN E 510-99995-5999 13,121.25 13,121.256/14/2017 979981
105716 MICHAEL BAKER INTL, INC Check: 259702 6/16/2017
ECR/CHESTNUT AVE AREA PLAN E 510-99995-5999 9,718.75 9,718.756/30/2017 983346
105716 MICHAEL BAKER INTL, INC Check: 260391 7/14/2017
Phase Total:100 PRELIMINARY STUDIES 2.00 65.92 46.60 227,729.66 227,842.18
Phase #110 DESIGN
OCA TASK ORDER 2017-1 - CHESTN E 510-99995-5999 6,905.25 6,905.256/30/2017 9524353
106572 KIMLEY-HORN ASSOCIATES INC Check: 260158 7/5/2017
Phase Total:110 DESIGN 0.00 0.00 0.00 6,905.25 6,905.25
Phase #160 PROJECT MANAGEMENT
Tax Acrual 9.5%E 100-01110-5045 44.18 44.1810/25/2016 CC335573
100108 AMAZON.COM
CREDIT CARD PURCHASE -~E 100-01110-5045 465.0010/25/2016 CC335573
100108 AMAZON.COM Check: 254258 10/28/2016
TELECOMMUNICATIONS ASST / MAIN E 510-99995-5999 220.00 220.0012/8/2016 I2016177
025633 KELSO COMMUNICATIONS Check: 256045 1/18/2017
MEASURE W - PRE-CONSTRUCTION P E 510-99995-5999 39,792.00 39,792.002/17/2017 70763
106730 KITCHELL CEM Check: 256864 2/22/2017
MEASURE W -- PROFESSIONAL SERV E 510-99995-5999 27,396.00 27,396.004/10/2017 71383
106730 KITCHELL CEM Check: 258221 4/19/2017
FY2016-17 APPROVED CONSULTANT E 510-99995-5999 23,153.00 23,153.005/15/2017 71829
106730 KITCHELL CEM Check: 258997 5/19/2017
FY2016-17 APPROVED CONSULTANT E 510-99995-5999 14,911.00 14,911.005/15/2017 72303
106730 KITCHELL CEM Check: 258997 5/19/2017
COMMUNITY CIVIC CAMPUS -- MEAS E 510-99995-5999 700.00 700.005/23/2017 16-WCP-096-2
106245 WATTS, COHN AND PARTNERS, INC Check: 259568 6/9/2017
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paTran Project Expense Transaction Detail Report Page:3
9/25/2017 8:56AM CITY OF SOUTH SAN FRANCISCO
7/1/2016through6/30/2017
Project Number #pf1707 COMMUNITY CIVIC CAMPUS
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
COMMUNITY CIVIC CAMPUS, KITCHE E510-99995-5999 19,155.00 19,155.006/14/2017 72759
106730 KITCHELL CEM Check: 259783 6/21/2017
COMMUNITY CIVIC CAMPUS, KITCHE E510-99995-5999 21,982.00 21,982.006/30/2017 73364
106730 KITCHELL CEM Check: 260833 8/2/2017
Phase Total:160 PROJECT MANAGEMENT 0.00 0.00 0.00 147,353.18 147,818.18
Project Number Total:pf1707 COMMUNITY CIVIC CAMPUS 2.00 65.92 46.60 381,988.09 382,565.61
GRAND TOTAL: 2.00 65.92 46.60 381,988.09 382,565.61
3Page:
C
C
paTran Project Expense Transaction Detail Report Page:1
9/25/2017 11:22AM CITY OF SOUTH SAN FRANCISCO
7/1/2016through6/30/2017
Project Number #st1702 UUD RULE 20A ANTOINETTE LN
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Phase #100 PRELIMINARY STUDIES
(13) co#13 OPEN line for Antoi E510-99999-5999 6,300.00 6,300.006/10/2017 14100038-33
104472 SWINERTON MGMT & CONSULTING Check: 260325 7/12/2017
(13) co#13 OPEN line for Antoi E510-99999-5999 1,680.00 1,680.006/30/2017 14100038-28
104472 SWINERTON MGMT & CONSULTING Check: 260189 7/5/2017
(13) co#13 OPEN line for Antoi E510-99999-5999 3,570.00 3,570.006/30/2017 14100038-29
104472 SWINERTON MGMT & CONSULTING Check: 260189 7/5/2017
(13) co#13 OPEN line for Antoi E510-99999-5999 2,100.00 2,100.006/30/2017 14100038-30
104472 SWINERTON MGMT & CONSULTING Check: 260189 7/5/2017
(13) co#13 OPEN line for Antoi E510-99999-5999 3,500.00 3,500.006/30/2017 14100038-31
104472 SWINERTON MGMT & CONSULTING Check: 260189 7/5/2017
(13) co#13 OPEN line for Antoi E510-99999-5999 7,000.00 7,000.006/30/2017 14100038-32
104472 SWINERTON MGMT & CONSULTING Check: 260189 7/5/2017
(13) co#13 OPEN line for Antoi E510-99999-5999 7,000.00 7,000.006/30/2017 14100038-34
104472 SWINERTON MGMT & CONSULTING Check: 260325 7/12/2017
Phase Total:100 PRELIMINARY STUDIES 0.00 0.00 0.00 31,150.00 31,150.00
Project Number Total:st1702 UUD RULE 20A ANTOINETTE LN 0.00 0.00 0.00 31,150.00 31,150.00
GRAND TOTAL: 0.00 0.00 0.00 31,150.00 31,150.00
1Page:
ATTACHMENT 6
D
E
F
G
H
I
J
D
E
F
G
H
I
J
paTran Project Expense Transaction Detail Report Page:1
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Phase #110 DESIGN
Plans and Specs Printing Servi E510-99999-5999 105.12 105.128/5/2016 25380
001013 KSM PRINTING Check: 252187 8/5/2016
Wages E510-99999-4001 48.00 2,469.67 2,469.678/11/2016 LD08/11/2
01700 ROBERT HAHN 22.00 1,499.74
00725 KELVIN MUNAR 26.00 969.93
Benefits/Contributions E510-99999-4334 881.56 881.568/11/2016 LD08/11/2
01700 ROBERT HAHN 534.51
00725 KELVIN MUNAR 347.05
Benefits/Contributions E510-99999-4331 373.38 373.388/11/2016 PBA8/11/2016
01700 ROBERT HAHN 171.13
00725 KELVIN MUNAR 202.25
Benefits/Contributions E510-99999-4332 152.42 152.428/11/2016 PBA8/11/2016
01700 ROBERT HAHN 69.86
00725 KELVIN MUNAR 82.56
Benefits/Contributions E510-99999-4336 9.19 9.198/11/2016 PBA8/11/2016
01700 ROBERT HAHN 4.21
00725 KELVIN MUNAR 4.98
Benefits/Contributions E510-99999-4339 26.01 26.018/11/2016 PBA8/11/2016
01700 ROBERT HAHN 11.92
00725 KELVIN MUNAR 14.09
Wages E510-99999-4001 24.00 1,574.35 1,574.358/25/2016 LD08/25/2
01700 ROBERT HAHN 22.00 1,499.74
00725 KELVIN MUNAR 2.00 74.61
Benefits/Contributions E510-99999-4334 561.22 561.228/25/2016 LD08/25/2
01700 ROBERT HAHN 534.51
00725 KELVIN MUNAR 26.71
Benefits/Contributions E510-99999-4331 186.69 186.698/25/2016 PBA8/25/2016
01700 ROBERT HAHN 171.13
00725 KELVIN MUNAR 15.56
Benefits/Contributions E510-99999-4332 76.21 76.218/25/2016 PBA8/25/2016
1Page:
ATTACHMENT 7
paTran Project Expense Transaction Detail Report Page:2
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 69.86
00725 KELVIN MUNAR 6.35
Benefits/Contributions E 510-99999-4336 4.59 4.598/25/2016 PBA8/25/2016
01700 ROBERT HAHN 4.21
00725 KELVIN MUNAR 0.38
Benefits/Contributions E 510-99999-4339 13.00 13.008/25/2016 PBA8/25/2016
01700 ROBERT HAHN 11.92
00725 KELVIN MUNAR 1.08
Wages E 510-99999-4001 29.00 1,598.46 1,598.4610/20/2016 LD10/20/2
01700 ROBERT HAHN 19.00 1,314.66
11073 MICHELLE TRAYER 10.00 283.80
Benefits/Contributions E 510-99999-4331 32.62 32.6210/20/2016 LD10/20/2
11073 MICHELLE TRAYER 32.62
Benefits/Contributions E 510-99999-4334 571.45 571.4510/20/2016 LD10/20/2
01700 ROBERT HAHN 468.58
11073 MICHELLE TRAYER 102.87
Benefits/Contributions E 510-99999-4331 225.59 225.5910/20/2016 PBA10/20/201
01700 ROBERT HAHN 147.80
11073 MICHELLE TRAYER 77.79
Benefits/Contributions E 510-99999-4332 92.08 92.0810/20/2016 PBA10/20/201
01700 ROBERT HAHN 60.33
11073 MICHELLE TRAYER 31.75
Benefits/Contributions E 510-99999-4336 5.05 5.0510/20/2016 PBA10/20/201
01700 ROBERT HAHN 3.64
11073 MICHELLE TRAYER 1.41
Benefits/Contributions E 510-99999-4339 15.71 15.7110/20/2016 PBA10/20/201
01700 ROBERT HAHN 10.29
11073 MICHELLE TRAYER 5.42
Wages E 510-99999-4001 25.00 1,199.26 1,199.2611/3/2016 LD11/03/2
01700 ROBERT HAHN 12.00 830.32
11073 MICHELLE TRAYER 13.00 368.94
Benefits/Contributions E 510-99999-4331 42.40 42.4011/3/2016 LD11/03/2
11073 MICHELLE TRAYER 42.40
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paTran Project Expense Transaction Detail Report Page:3
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E 510-99999-4334 396.70 396.7011/3/2016 LD11/03/2
01700 ROBERT HAHN 262.97
11073 MICHELLE TRAYER 133.73
Benefits/Contributions E 510-99999-4331 194.48 194.4811/3/2016 PBA11/3/2016
01700 ROBERT HAHN 93.35
11073 MICHELLE TRAYER 101.13
Benefits/Contributions E 510-99999-4332 79.39 79.3911/3/2016 PBA11/3/2016
01700 ROBERT HAHN 38.11
11073 MICHELLE TRAYER 41.28
Benefits/Contributions E 510-99999-4336 4.14 4.1411/3/2016 PBA11/3/2016
01700 ROBERT HAHN 2.30
11073 MICHELLE TRAYER 1.84
Benefits/Contributions E 510-99999-4339 13.54 13.5411/3/2016 PBA11/3/2016
01700 ROBERT HAHN 6.50
11073 MICHELLE TRAYER 7.04
Wages E 510-99999-4001 10.00 691.93 691.9311/17/2016 LD11/17/2
01700 ROBERT HAHN 10.00 691.93
Benefits/Contributions E 510-99999-4334 204.55 204.5511/17/2016 LD11/17/2
01700 ROBERT HAHN 204.55
Benefits/Contributions E 510-99999-4331 77.79 77.7911/17/2016 PBA11/17/201
01700 ROBERT HAHN 77.79
Benefits/Contributions E 510-99999-4332 31.75 31.7511/17/2016 PBA11/17/201
01700 ROBERT HAHN 31.75
Benefits/Contributions E 510-99999-4336 1.91 1.9111/17/2016 PBA11/17/201
01700 ROBERT HAHN 1.91
Benefits/Contributions E 510-99999-4339 5.42 5.4211/17/2016 PBA11/17/201
01700 ROBERT HAHN 5.42
Wages E 510-99999-4001 16.00 1,028.30 1,028.3012/1/2016 LD12/01/2
01700 ROBERT HAHN 14.00 968.70
11073 MICHELLE TRAYER 2.00 59.60
Benefits/Contributions E 510-99999-4331 6.51 6.5112/1/2016 LD12/01/2
11073 MICHELLE TRAYER 6.51
Benefits/Contributions E 510-99999-4334 307.94 307.9412/1/2016 LD12/01/2
3Page:
paTran Project Expense Transaction Detail Report Page:4
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 286.36
11073 MICHELLE TRAYER 21.58
Benefits/Contributions E 510-99999-4331 124.46 124.4612/1/2016 PBA12/1/2016
01700 ROBERT HAHN 108.90
11073 MICHELLE TRAYER 15.56
Benefits/Contributions E 510-99999-4332 50.81 50.8112/1/2016 PBA12/1/2016
01700 ROBERT HAHN 44.46
11073 MICHELLE TRAYER 6.35
Benefits/Contributions E 510-99999-4336 2.96 2.9612/1/2016 PBA12/1/2016
01700 ROBERT HAHN 2.68
11073 MICHELLE TRAYER 0.28
Benefits/Contributions E 510-99999-4339 8.67 8.6712/1/2016 PBA12/1/2016
01700 ROBERT HAHN 7.59
11073 MICHELLE TRAYER 1.08
Wages E 510-99999-4001 20.00 1,383.85 1,383.8512/15/2016 LD12/15/2
01700 ROBERT HAHN 20.00 1,383.85
Benefits/Contributions E 510-99999-4334 409.08 409.0812/15/2016 LD12/15/2
01700 ROBERT HAHN 409.08
Benefits/Contributions E 510-99999-4331 155.58 155.5812/15/2016 PBA12/15/201
01700 ROBERT HAHN 155.58
Benefits/Contributions E 510-99999-4332 63.51 63.5112/15/2016 PBA12/15/201
01700 ROBERT HAHN 63.51
Benefits/Contributions E 510-99999-4336 3.83 3.8312/15/2016 PBA12/15/201
01700 ROBERT HAHN 3.83
Benefits/Contributions E 510-99999-4339 10.84 10.8412/15/2016 PBA12/15/201
01700 ROBERT HAHN 10.84
Wages E 510-99999-4001 22.00 1,522.24 1,522.2412/29/2016 LD12/29/2
01700 ROBERT HAHN 22.00 1,522.24
Benefits/Contributions E 510-99999-4334 542.57 542.5712/29/2016 LD12/29/2
01700 ROBERT HAHN 542.57
Benefits/Contributions E 510-99999-4331 171.13 171.1312/29/2016 PBA12/29/201
01700 ROBERT HAHN 171.13
Benefits/Contributions E 510-99999-4332 69.86 69.8612/29/2016 PBA12/29/201
4Page:
paTran Project Expense Transaction Detail Report Page:5
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 69.86
Benefits/Contributions E 510-99999-4336 4.21 4.2112/29/2016 PBA12/29/201
01700 ROBERT HAHN 4.21
Benefits/Contributions E 510-99999-4339 11.92 11.9212/29/2016 PBA12/29/201
01700 ROBERT HAHN 11.92
Wages E 510-99999-4001 10.00 691.93 691.931/12/2017 LD01/12/2
01700 ROBERT HAHN 10.00 691.93
Benefits/Contributions E 510-99999-4334 246.62 246.621/12/2017 LD01/12/2
01700 ROBERT HAHN 246.62
Benefits/Contributions E 510-99999-4331 77.79 77.791/12/2017 PBA1/12/2017
01700 ROBERT HAHN 77.79
Benefits/Contributions E 510-99999-4332 31.75 31.751/12/2017 PBA1/12/2017
01700 ROBERT HAHN 31.75
Benefits/Contributions E 510-99999-4336 1.91 1.911/12/2017 PBA1/12/2017
01700 ROBERT HAHN 1.91
Benefits/Contributions E 510-99999-4339 5.42 5.421/12/2017 PBA1/12/2017
01700 ROBERT HAHN 5.42
Wages E 510-99999-4001 23.00 1,394.47 1,394.471/26/2017 LD01/26/2
01700 ROBERT HAHN 18.00 1,245.47
11073 MICHELLE TRAYER 5.00 149.00
Benefits/Contributions E 510-99999-4331 16.29 16.291/26/2017 LD01/26/2
11073 MICHELLE TRAYER 16.29
Benefits/Contributions E 510-99999-4334 497.87 497.871/26/2017 LD01/26/2
01700 ROBERT HAHN 443.92
11073 MICHELLE TRAYER 53.95
Benefits/Contributions E 510-99999-4331 178.91 178.911/26/2017 PBA1/26/2017
01700 ROBERT HAHN 140.02
11073 MICHELLE TRAYER 38.89
Benefits/Contributions E 510-99999-4332 73.04 73.041/26/2017 PBA1/26/2017
01700 ROBERT HAHN 57.16
11073 MICHELLE TRAYER 15.88
Benefits/Contributions E 510-99999-4336 4.15 4.151/26/2017 PBA1/26/2017
5Page:
paTran Project Expense Transaction Detail Report Page:6
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 3.44
11073 MICHELLE TRAYER 0.71
Benefits/Contributions E 510-99999-4339 12.46 12.461/26/2017 PBA1/26/2017
01700 ROBERT HAHN 9.75
11073 MICHELLE TRAYER 2.71
Wages E 510-99999-4001 30.00 1,681.85 1,681.852/9/2017 LD02/09/2
01700 ROBERT HAHN 20.00 1,383.85
11073 MICHELLE TRAYER 10.00 298.00
Benefits/Contributions E 510-99999-4331 32.57 32.572/9/2017 LD02/09/2
11073 MICHELLE TRAYER 32.57
Benefits/Contributions E 510-99999-4334 601.13 601.132/9/2017 LD02/09/2
01700 ROBERT HAHN 493.22
11073 MICHELLE TRAYER 107.91
Benefits/Contributions E 510-99999-4331 233.37 233.372/9/2017 PBA2/9/2017
01700 ROBERT HAHN 155.58
11073 MICHELLE TRAYER 77.79
Benefits/Contributions E 510-99999-4332 95.26 95.262/9/2017 PBA2/9/2017
01700 ROBERT HAHN 63.51
11073 MICHELLE TRAYER 31.75
Benefits/Contributions E 510-99999-4336 5.24 5.242/9/2017 PBA2/9/2017
01700 ROBERT HAHN 3.83
11073 MICHELLE TRAYER 1.41
Benefits/Contributions E 510-99999-4339 16.26 16.262/9/2017 PBA2/9/2017
01700 ROBERT HAHN 10.84
11073 MICHELLE TRAYER 5.42
PAVEMENT MGT. TECHNICAL ASSIST E 510-99999-5999 8,400.00 8,400.002/14/2017 AR013086
022409 METROPOLITAN TRANS COMMISSION Check: 256718 2/15/2017
Wages E 510-99999-4001 32.50 1,764.25 1,764.252/23/2017 LD02/23/2
01700 ROBERT HAHN 20.00 1,383.85
10901 KARI JUNG 2.50 82.40
11073 MICHELLE TRAYER 10.00 298.00
Benefits/Contributions E 510-99999-4331 32.57 32.572/23/2017 LD02/23/2
11073 MICHELLE TRAYER 32.57
6Page:
paTran Project Expense Transaction Detail Report Page:7
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E 510-99999-4334 630.30 630.302/23/2017 LD02/23/2
01700 ROBERT HAHN 493.23
10901 KARI JUNG 29.16
11073 MICHELLE TRAYER 107.91
Benefits/Contributions E 510-99999-4331 252.82 252.822/23/2017 PBA2/23/2017
01700 ROBERT HAHN 155.58
10901 KARI JUNG 19.45
11073 MICHELLE TRAYER 77.79
Benefits/Contributions E 510-99999-4332 103.20 103.202/23/2017 PBA2/23/2017
01700 ROBERT HAHN 63.51
10901 KARI JUNG 7.94
11073 MICHELLE TRAYER 31.75
Benefits/Contributions E 510-99999-4336 5.59 5.592/23/2017 PBA2/23/2017
01700 ROBERT HAHN 3.83
10901 KARI JUNG 0.35
11073 MICHELLE TRAYER 1.41
Benefits/Contributions E 510-99999-4339 17.61 17.612/23/2017 PBA2/23/2017
01700 ROBERT HAHN 10.84
10901 KARI JUNG 1.35
11073 MICHELLE TRAYER 5.42
Wages E 510-99999-4001 43.00 2,393.88 2,393.883/9/2017 LD03/09/2
01700 ROBERT HAHN 28.00 1,937.40
10901 KARI JUNG 3.00 98.88
11073 MICHELLE TRAYER 12.00 357.60
Benefits/Contributions E 510-99999-4331 39.09 39.093/9/2017 LD03/09/2
11073 MICHELLE TRAYER 39.09
Benefits/Contributions E 510-99999-4334 855.02 855.023/9/2017 LD03/09/2
01700 ROBERT HAHN 690.54
10901 KARI JUNG 34.99
11073 MICHELLE TRAYER 129.49
Benefits/Contributions E 510-99999-4331 334.50 334.503/9/2017 PBA3/9/2017
7Page:
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9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 217.81
10901 KARI JUNG 23.34
11073 MICHELLE TRAYER 93.35
Benefits/Contributions E 510-99999-4332 136.55 136.553/9/2017 PBA3/9/2017
01700 ROBERT HAHN 88.91
10901 KARI JUNG 9.53
11073 MICHELLE TRAYER 38.11
Benefits/Contributions E 510-99999-4336 7.48 7.483/9/2017 PBA3/9/2017
01700 ROBERT HAHN 5.36
10901 KARI JUNG 0.42
11073 MICHELLE TRAYER 1.70
Benefits/Contributions E 510-99999-4339 23.30 23.303/9/2017 PBA3/9/2017
01700 ROBERT HAHN 15.17
10901 KARI JUNG 1.63
11073 MICHELLE TRAYER 6.50
Professional Services for Stre E 510-99999-5999 492.50 492.503/17/2017 872015504
106415 NCE Check: 257528 3/22/2017
2017 Local Streets and Roads A E 510-99999-5999 400.00 400.003/22/2017 103920
000432 LEAGUE OF CA CITIES-PENINSULA Check: 257704 3/29/2017
Wages E 510-99999-4001 27.00 1,795.74 1,795.743/23/2017 LD03/23/2
01700 ROBERT HAHN 25.00 1,729.82
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E 510-99999-4334 642.91 642.913/23/2017 LD03/23/2
01700 ROBERT HAHN 619.08
10901 KARI JUNG 23.83
Benefits/Contributions E 510-99999-4331 210.03 210.033/23/2017 PBA3/23/2017
01700 ROBERT HAHN 194.47
10901 KARI JUNG 15.56
Benefits/Contributions E 510-99999-4332 85.74 85.743/23/2017 PBA3/23/2017
01700 ROBERT HAHN 79.39
10901 KARI JUNG 6.35
Benefits/Contributions E 510-99999-4336 5.06 5.063/23/2017 PBA3/23/2017
8Page:
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9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 4.78
10901 KARI JUNG 0.28
Benefits/Contributions E 510-99999-4339 14.63 14.633/23/2017 PBA3/23/2017
01700 ROBERT HAHN 13.55
10901 KARI JUNG 1.08
Wages E 510-99999-4001 32.00 1,672.15 1,672.154/6/2017 LD04/06/2
01700 ROBERT HAHN 18.00 1,245.47
10901 KARI JUNG 3.00 98.88
11073 MICHELLE TRAYER 11.00 327.80
Benefits/Contributions E 510-99999-4331 35.83 35.834/6/2017 LD04/06/2
11073 MICHELLE TRAYER 35.83
Benefits/Contributions E 510-99999-4334 597.60 597.604/6/2017 LD04/06/2
01700 ROBERT HAHN 443.92
10901 KARI JUNG 34.99
11073 MICHELLE TRAYER 118.69
Benefits/Contributions E 510-99999-4331 248.93 248.934/6/2017 PBA4/6/2017
01700 ROBERT HAHN 140.02
10901 KARI JUNG 23.34
11073 MICHELLE TRAYER 85.57
Benefits/Contributions E 510-99999-4332 101.62 101.624/6/2017 PBA4/6/2017
01700 ROBERT HAHN 57.16
10901 KARI JUNG 9.53
11073 MICHELLE TRAYER 34.93
Benefits/Contributions E 510-99999-4336 5.41 5.414/6/2017 PBA4/6/2017
01700 ROBERT HAHN 3.44
10901 KARI JUNG 0.42
11073 MICHELLE TRAYER 1.55
Benefits/Contributions E 510-99999-4339 17.34 17.344/6/2017 PBA4/6/2017
01700 ROBERT HAHN 9.75
10901 KARI JUNG 1.63
11073 MICHELLE TRAYER 5.96
Wages E 510-99999-4001 15.00 1,037.89 1,037.894/20/2017 LD04/20/2
9Page:
paTran Project Expense Transaction Detail Report Page:10
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 15.00 1,037.89
Benefits/Contributions E 510-99999-4334 370.05 370.054/20/2017 LD04/20/2
01700 ROBERT HAHN 370.05
Benefits/Contributions E 510-99999-4331 116.68 116.684/20/2017 PBA4/20/2017
01700 ROBERT HAHN 116.68
Benefits/Contributions E 510-99999-4332 47.63 47.634/20/2017 PBA4/20/2017
01700 ROBERT HAHN 47.63
Benefits/Contributions E 510-99999-4336 2.87 2.874/20/2017 PBA4/20/2017
01700 ROBERT HAHN 2.87
Benefits/Contributions E 510-99999-4339 8.13 8.134/20/2017 PBA4/20/2017
01700 ROBERT HAHN 8.13
Wages E 510-99999-4001 14.00 968.70 968.705/4/2017 LD05/04/2
01700 ROBERT HAHN 14.00 968.70
Benefits/Contributions E 510-99999-4334 345.26 345.265/4/2017 LD05/04/2
01700 ROBERT HAHN 345.26
Benefits/Contributions E 510-99999-4331 108.90 108.905/4/2017 PBA5/4/2017
01700 ROBERT HAHN 108.90
Benefits/Contributions E 510-99999-4332 44.46 44.465/4/2017 PBA5/4/2017
01700 ROBERT HAHN 44.46
Benefits/Contributions E 510-99999-4336 2.68 2.685/4/2017 PBA5/4/2017
01700 ROBERT HAHN 2.68
Benefits/Contributions E 510-99999-4339 7.59 7.595/4/2017 PBA5/4/2017
01700 ROBERT HAHN 7.59
Wages E 510-99999-4001 14.00 968.70 968.705/18/2017 LD05/18/2
01700 ROBERT HAHN 14.00 968.70
Benefits/Contributions E 510-99999-4334 345.26 345.265/18/2017 LD05/18/2
01700 ROBERT HAHN 345.26
Benefits/Contributions E 510-99999-4331 108.90 108.905/18/2017 PBA5/18/2017
01700 ROBERT HAHN 108.90
Benefits/Contributions E 510-99999-4332 44.46 44.465/18/2017 PBA5/18/2017
01700 ROBERT HAHN 44.46
Benefits/Contributions E 510-99999-4336 2.68 2.685/18/2017 PBA5/18/2017
01700 ROBERT HAHN 2.68
Benefits/Contributions E 510-99999-4339 7.59 7.595/18/2017 PBA5/18/2017
10Page:
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9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 7.59
Task Order 2017-1 for 2016 Str E510-99999-5999 1,939.87 1,939.875/19/2017 21366
000737 WILSEY HAM, INC Check: 259041 5/19/2017
Wages E510-99999-4001 10.00 691.93 691.936/1/2017 LD06/01/2
01700 ROBERT HAHN 10.00 691.93
Benefits/Contributions E510-99999-4334 246.62 246.626/1/2017 LD06/01/2
01700 ROBERT HAHN 246.62
Benefits/Contributions E510-99999-4331 77.79 77.796/1/2017 PBA6/1/2017
01700 ROBERT HAHN 77.79
Benefits/Contributions E510-99999-4332 31.75 31.756/1/2017 PBA6/1/2017
01700 ROBERT HAHN 31.75
Benefits/Contributions E510-99999-4336 1.91 1.916/1/2017 PBA6/1/2017
01700 ROBERT HAHN 1.91
Benefits/Contributions E510-99999-4339 5.42 5.426/1/2017 PBA6/1/2017
01700 ROBERT HAHN 5.42
Task Order 2017-1 for 2016 Str E510-99999-5999 902.96 902.966/8/2017 21415a
000737 WILSEY HAM, INC Check: 259670 6/14/2017
Professional Services RenderedE510-99999-5999 420.00 420.006/15/2017 872015505
106415 NCE Check: 259705 6/16/2017
Wages E510-99999-4001 12.00 830.31 830.316/15/2017 LD06/15/2
01700 ROBERT HAHN 12.00 830.31
Benefits/Contributions E510-99999-4334 295.93 295.936/15/2017 LD06/15/2
01700 ROBERT HAHN 295.93
Benefits/Contributions E510-99999-4331 93.35 93.356/15/2017 PBA6/15/2017
01700 ROBERT HAHN 93.35
Benefits/Contributions E510-99999-4332 38.11 38.116/15/2017 PBA6/15/2017
01700 ROBERT HAHN 38.11
Benefits/Contributions E510-99999-4336 2.30 2.306/15/2017 PBA6/15/2017
01700 ROBERT HAHN 2.30
Benefits/Contributions E510-99999-4339 6.50 6.506/15/2017 PBA6/15/2017
01700 ROBERT HAHN 6.50
Task Order 2017-4, Roadway andE510-99999-5999 35,975.00 35,975.006/28/2017 0063983
000273 DKS ASSOCIATES Check: 260631 7/26/2017
Wages E510-99999-4001 16.00 1,107.08 1,107.086/29/2017 LD06/29/2
11Page:
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9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 16.00 1,107.08
Benefits/Contributions E510-99999-4334 394.50 394.506/29/2017 LD06/29/2
01700 ROBERT HAHN 394.50
Benefits/Contributions E510-99999-4331 124.46 124.466/29/2017 PBA6/29/2017
01700 ROBERT HAHN 124.46
Benefits/Contributions E510-99999-4332 50.81 50.816/29/2017 PBA6/29/2017
01700 ROBERT HAHN 50.81
Benefits/Contributions E510-99999-4336 3.06 3.066/29/2017 PBA6/29/2017
01700 ROBERT HAHN 3.06
Benefits/Contributions E510-99999-4339 8.67 8.676/29/2017 PBA6/29/2017
01700 ROBERT HAHN 8.67
Printing Services- Plans, Spec E510-99999-5999 328.62 328.626/30/2017 144084
000606 ROZZI REPRODUCTION & SUPPLY IN Check: 260111 6/30/2017
Task Order 2017-1 for 2016 Str E510-99999-5999 33,750.20 33,750.206/30/2017 21506
000737 WILSEY HAM, INC Check: 260740 7/26/2017
Wages E510-99999-4001 1.90 135.42 135.426/30/2017 LD06/30/2
01700 ROBERT HAHN 1.90 135.42
Benefits/Contributions E510-99999-4334 23.06 23.066/30/2017 LD06/30/2
01700 ROBERT HAHN 23.06
Benefits/Contributions E510-99999-4331 14.78 14.786/30/2017 PBA6/30/2017
01700 ROBERT HAHN 14.78
Benefits/Contributions E510-99999-4332 6.03 6.036/30/2017 PBA6/30/2017
01700 ROBERT HAHN 6.03
Benefits/Contributions E510-99999-4336 0.36 0.366/30/2017 PBA6/30/2017
01700 ROBERT HAHN 0.36
Benefits/Contributions E510-99999-4339 1.03 1.036/30/2017 PBA6/30/2017
01700 ROBERT HAHN 1.03
Phase Total:110 DESIGN 474.40 28,602.36 15,745.47 82,714.27 127,062.10
Phase #120 CONSTRUCTION
Classified Advertising; San Ma E510-99999-5999 568.98 568.989/7/2016 0000996118
027869 CALIFORNIA NEWSPAPER PARTNERS Check: 253014 9/9/2016
Wages E510-99999-4001 32.00 2,068.76 2,068.769/8/2016 LD09/08/2
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9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 28.00 1,937.39
00725 KELVIN MUNAR 2.00 74.61
11073 MICHELLE TRAYER 2.00 56.76
Benefits/Contributions E 510-99999-4331 6.52 6.529/8/2016 LD09/08/2
11073 MICHELLE TRAYER 6.52
Benefits/Contributions E 510-99999-4334 736.91 736.919/8/2016 LD09/08/2
01700 ROBERT HAHN 689.64
00725 KELVIN MUNAR 26.70
11073 MICHELLE TRAYER 20.57
Benefits/Contributions E 510-99999-4331 248.93 248.939/8/2016 PBA9/8/2016
01700 ROBERT HAHN 217.81
00725 KELVIN MUNAR 15.56
11073 MICHELLE TRAYER 15.56
Benefits/Contributions E 510-99999-4332 101.61 101.619/8/2016 PBA9/8/2016
01700 ROBERT HAHN 88.91
00725 KELVIN MUNAR 6.35
11073 MICHELLE TRAYER 6.35
Benefits/Contributions E 510-99999-4336 6.02 6.029/8/2016 PBA9/8/2016
01700 ROBERT HAHN 5.36
00725 KELVIN MUNAR 0.38
11073 MICHELLE TRAYER 0.28
Benefits/Contributions E 510-99999-4339 17.33 17.339/8/2016 PBA9/8/2016
01700 ROBERT HAHN 15.17
00725 KELVIN MUNAR 1.08
11073 MICHELLE TRAYER 1.08
Wages E 510-99999-4001 36.00 2,288.86 2,288.869/22/2016 LD09/22/2
01700 ROBERT HAHN 30.00 2,075.77
00725 KELVIN MUNAR 2.00 74.61
01047 HEATHER RUIZ 4.00 138.48
Benefits/Contributions E 510-99999-4334 820.10 820.109/22/2016 LD09/22/2
13Page:
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9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 742.89
00725 KELVIN MUNAR 26.94
01047 HEATHER RUIZ 50.27
Benefits/Contributions E 510-99999-4331 280.05 280.059/22/2016 PBA9/22/2016
01700 ROBERT HAHN 233.37
00725 KELVIN MUNAR 15.56
01047 HEATHER RUIZ 31.12
Benefits/Contributions E 510-99999-4332 114.31 114.319/22/2016 PBA9/22/2016
01700 ROBERT HAHN 95.26
00725 KELVIN MUNAR 6.35
01047 HEATHER RUIZ 12.70
Benefits/Contributions E 510-99999-4336 6.69 6.699/22/2016 PBA9/22/2016
01700 ROBERT HAHN 5.74
00725 KELVIN MUNAR 0.38
01047 HEATHER RUIZ 0.57
Benefits/Contributions E 510-99999-4339 19.50 19.509/22/2016 PBA9/22/2016
01700 ROBERT HAHN 16.25
00725 KELVIN MUNAR 1.08
01047 HEATHER RUIZ 2.17
Wages E 510-99999-4001 22.00 1,251.03 1,251.0310/6/2016 LD10/06/2
01700 ROBERT HAHN 14.00 968.70
00725 KELVIN MUNAR 2.00 74.61
01047 HEATHER RUIZ 6.00 207.72
Benefits/Contributions E 510-99999-4334 447.89 447.8910/6/2016 LD10/06/2
01700 ROBERT HAHN 345.26
00725 KELVIN MUNAR 26.74
01047 HEATHER RUIZ 75.89
Benefits/Contributions E 510-99999-4331 171.13 171.1310/6/2016 PBA10/6/2016
01700 ROBERT HAHN 108.90
00725 KELVIN MUNAR 15.56
01047 HEATHER RUIZ 46.67
Benefits/Contributions E 510-99999-4332 69.86 69.8610/6/2016 PBA10/6/2016
14Page:
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9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 44.46
00725 KELVIN MUNAR 6.35
01047 HEATHER RUIZ 19.05
Benefits/Contributions E 510-99999-4336 3.91 3.9110/6/2016 PBA10/6/2016
01700 ROBERT HAHN 2.68
00725 KELVIN MUNAR 0.38
01047 HEATHER RUIZ 0.85
Benefits/Contributions E 510-99999-4339 11.92 11.9210/6/2016 PBA10/6/2016
01700 ROBERT HAHN 7.59
00725 KELVIN MUNAR 1.08
01047 HEATHER RUIZ 3.25
Wages E 510-99999-4001 5.00 141.90 141.9011/17/2016 LD11/17/2
11073 MICHELLE TRAYER 5.00 141.90
Benefits/Contributions E 510-99999-4331 16.31 16.3111/17/2016 LD11/17/2
11073 MICHELLE TRAYER 16.31
Benefits/Contributions E 510-99999-4334 51.44 51.4411/17/2016 LD11/17/2
11073 MICHELLE TRAYER 51.44
Benefits/Contributions E 510-99999-4331 38.89 38.8911/17/2016 PBA11/17/201
11073 MICHELLE TRAYER 38.89
Benefits/Contributions E 510-99999-4332 15.88 15.8811/17/2016 PBA11/17/201
11073 MICHELLE TRAYER 15.88
Benefits/Contributions E 510-99999-4336 0.71 0.7111/17/2016 PBA11/17/201
11073 MICHELLE TRAYER 0.71
Benefits/Contributions E 510-99999-4339 2.71 2.7111/17/2016 PBA11/17/201
11073 MICHELLE TRAYER 2.71
Wages E 510-99999-4001 8.00 253.41 253.4112/15/2016 LD12/15/2
00725 KELVIN MUNAR 2.00 74.61
11073 MICHELLE TRAYER 6.00 178.80
Benefits/Contributions E 510-99999-4331 19.54 19.5412/15/2016 LD12/15/2
11073 MICHELLE TRAYER 19.54
Benefits/Contributions E 510-99999-4334 91.44 91.4412/15/2016 LD12/15/2
00725 KELVIN MUNAR 26.70
11073 MICHELLE TRAYER 64.74
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9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E 510-99999-4331 62.23 62.2312/15/2016 PBA12/15/201
00725 KELVIN MUNAR 15.56
11073 MICHELLE TRAYER 46.67
Benefits/Contributions E 510-99999-4332 25.40 25.4012/15/2016 PBA12/15/201
00725 KELVIN MUNAR 6.35
11073 MICHELLE TRAYER 19.05
Benefits/Contributions E 510-99999-4336 1.23 1.2312/15/2016 PBA12/15/201
00725 KELVIN MUNAR 0.38
11073 MICHELLE TRAYER 0.85
Benefits/Contributions E 510-99999-4339 4.33 4.3312/15/2016 PBA12/15/201
00725 KELVIN MUNAR 1.08
11073 MICHELLE TRAYER 3.25
Wages E 510-99999-4001 16.00 476.80 476.8012/29/2016 LD12/29/2
11073 MICHELLE TRAYER 16.00 476.80
Benefits/Contributions E 510-99999-4331 52.12 52.1212/29/2016 LD12/29/2
11073 MICHELLE TRAYER 52.12
Benefits/Contributions E 510-99999-4334 172.64 172.6412/29/2016 LD12/29/2
11073 MICHELLE TRAYER 172.64
Benefits/Contributions E 510-99999-4331 124.46 124.4612/29/2016 PBA12/29/201
11073 MICHELLE TRAYER 124.46
Benefits/Contributions E 510-99999-4332 50.81 50.8112/29/2016 PBA12/29/201
11073 MICHELLE TRAYER 50.81
Benefits/Contributions E 510-99999-4336 2.26 2.2612/29/2016 PBA12/29/201
11073 MICHELLE TRAYER 2.26
Benefits/Contributions E 510-99999-4339 8.67 8.6712/29/2016 PBA12/29/201
11073 MICHELLE TRAYER 8.67
Wages E 510-99999-4001 11.00 327.80 327.801/12/2017 LD01/12/2
11073 MICHELLE TRAYER 11.00 327.80
Benefits/Contributions E 510-99999-4331 35.83 35.831/12/2017 LD01/12/2
11073 MICHELLE TRAYER 35.83
Benefits/Contributions E 510-99999-4334 118.69 118.691/12/2017 LD01/12/2
11073 MICHELLE TRAYER 118.69
Benefits/Contributions E 510-99999-4331 85.57 85.571/12/2017 PBA1/12/2017
16Page:
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9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
11073 MICHELLE TRAYER 85.57
Benefits/Contributions E 510-99999-4332 34.93 34.931/12/2017 PBA1/12/2017
11073 MICHELLE TRAYER 34.93
Benefits/Contributions E 510-99999-4336 1.55 1.551/12/2017 PBA1/12/2017
11073 MICHELLE TRAYER 1.55
Benefits/Contributions E 510-99999-4339 5.96 5.961/12/2017 PBA1/12/2017
11073 MICHELLE TRAYER 5.96
Task Order 2016-4 Geotechnical E 510-99999-5999 11,500.00 11,500.002/13/2017 203039
104960 NINYO AND MOORE GEOTECHNICAL Check: 256725 2/15/2017
Minor Construction Agreement f E 510-99999-5999 25,950.00 25,950.003/15/2017 5066
000391 INTERSTATE GRADING & PAVING IN Check: 257395 3/16/2017
Wages E 510-99999-4001 15.00 447.00 447.003/23/2017 LD03/23/2
11073 MICHELLE TRAYER 15.00 447.00
Benefits/Contributions E 510-99999-4331 48.86 48.863/23/2017 LD03/23/2
11073 MICHELLE TRAYER 48.86
Benefits/Contributions E 510-99999-4334 161.85 161.853/23/2017 LD03/23/2
11073 MICHELLE TRAYER 161.85
Benefits/Contributions E 510-99999-4331 116.68 116.683/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 116.68
Benefits/Contributions E 510-99999-4332 47.63 47.633/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 47.63
Benefits/Contributions E 510-99999-4336 2.12 2.123/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 2.12
Benefits/Contributions E 510-99999-4339 8.13 8.133/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 8.13
CONSTRUCTION OF 2016 ADA RAMPS E 510-99999-5999 301,382.75 301,382.753/31/2017 9036
106802 GOLDEN BAY CONSTRUCTION, INC Check: 257787 3/31/2017
Wages E 510-99999-4001 11.00 761.12 761.124/6/2017 LD04/06/2
01700 ROBERT HAHN 11.00 761.12
Benefits/Contributions E 510-99999-4334 271.28 271.284/6/2017 LD04/06/2
01700 ROBERT HAHN 271.28
Benefits/Contributions E 510-99999-4331 85.57 85.574/6/2017 PBA4/6/2017
01700 ROBERT HAHN 85.57
Benefits/Contributions E 510-99999-4332 34.93 34.934/6/2017 PBA4/6/2017
17Page:
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9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 34.93
Benefits/Contributions E 510-99999-4336 2.10 2.104/6/2017 PBA4/6/2017
01700 ROBERT HAHN 2.10
Benefits/Contributions E 510-99999-4339 5.96 5.964/6/2017 PBA4/6/2017
01700 ROBERT HAHN 5.96
Wages E 510-99999-4001 18.00 1,173.00 1,173.004/20/2017 LD04/20/2
01700 ROBERT HAHN 16.00 1,107.08
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E 510-99999-4334 418.05 418.054/20/2017 LD04/20/2
01700 ROBERT HAHN 394.72
10901 KARI JUNG 23.33
Benefits/Contributions E 510-99999-4331 140.02 140.024/20/2017 PBA4/20/2017
01700 ROBERT HAHN 124.46
10901 KARI JUNG 15.56
Benefits/Contributions E 510-99999-4332 57.16 57.164/20/2017 PBA4/20/2017
01700 ROBERT HAHN 50.81
10901 KARI JUNG 6.35
Benefits/Contributions E 510-99999-4336 3.34 3.344/20/2017 PBA4/20/2017
01700 ROBERT HAHN 3.06
10901 KARI JUNG 0.28
Benefits/Contributions E 510-99999-4339 9.75 9.754/20/2017 PBA4/20/2017
01700 ROBERT HAHN 8.67
10901 KARI JUNG 1.08
Wages E 510-99999-4001 20.50 1,255.40 1,255.405/4/2017 LD05/04/2
01700 ROBERT HAHN 16.00 1,107.08
10901 KARI JUNG 4.50 148.32
Benefits/Contributions E 510-99999-4334 447.05 447.055/4/2017 LD05/04/2
01700 ROBERT HAHN 394.57
10901 KARI JUNG 52.48
Benefits/Contributions E 510-99999-4331 159.46 159.465/4/2017 PBA5/4/2017
01700 ROBERT HAHN 124.46
10901 KARI JUNG 35.00
Benefits/Contributions E 510-99999-4332 65.10 65.105/4/2017 PBA5/4/2017
18Page:
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9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 50.81
10901 KARI JUNG 14.29
Benefits/Contributions E 510-99999-4336 3.70 3.705/4/2017 PBA5/4/2017
01700 ROBERT HAHN 3.06
10901 KARI JUNG 0.64
Benefits/Contributions E 510-99999-4339 11.11 11.115/4/2017 PBA5/4/2017
01700 ROBERT HAHN 8.67
10901 KARI JUNG 2.44
Wages E 510-99999-4001 12.00 757.85 757.855/18/2017 LD05/18/2
01700 ROBERT HAHN 10.00 691.93
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E 510-99999-4334 269.95 269.955/18/2017 LD05/18/2
01700 ROBERT HAHN 246.62
10901 KARI JUNG 23.33
Benefits/Contributions E 510-99999-4331 93.35 93.355/18/2017 PBA5/18/2017
01700 ROBERT HAHN 77.79
10901 KARI JUNG 15.56
Benefits/Contributions E 510-99999-4332 38.10 38.105/18/2017 PBA5/18/2017
01700 ROBERT HAHN 31.75
10901 KARI JUNG 6.35
Benefits/Contributions E 510-99999-4336 2.19 2.195/18/2017 PBA5/18/2017
01700 ROBERT HAHN 1.91
10901 KARI JUNG 0.28
Benefits/Contributions E 510-99999-4339 6.50 6.505/18/2017 PBA5/18/2017
01700 ROBERT HAHN 5.42
10901 KARI JUNG 1.08
FEDERAL EXPRESS SHIPPING CHARG E 510-99999-5999 69.20 69.205/31/2017 CC349557
000310 FEDEX Check: 259388 6/2/2017
Wages E 510-99999-4001 4.00 276.77 276.776/1/2017 LD06/01/2
01700 ROBERT HAHN 4.00 276.77
Benefits/Contributions E 510-99999-4334 98.65 98.656/1/2017 LD06/01/2
01700 ROBERT HAHN 98.65
Benefits/Contributions E 510-99999-4331 31.12 31.126/1/2017 PBA6/1/2017
19Page:
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9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 31.12
Benefits/Contributions E 510-99999-4332 12.70 12.706/1/2017 PBA6/1/2017
01700 ROBERT HAHN 12.70
Benefits/Contributions E 510-99999-4336 0.77 0.776/1/2017 PBA6/1/2017
01700 ROBERT HAHN 0.77
Benefits/Contributions E 510-99999-4339 2.17 2.176/1/2017 PBA6/1/2017
01700 ROBERT HAHN 2.17
TASK ORDER 2017-1 STREET SURFA E 510-99999-5999 22,145.00 22,145.006/2/2017 872035501
106415 NCE Check: 259545 6/9/2017
Wages E 510-99999-4001 29.50 1,060.37 1,060.376/15/2017 LD06/15/2
01700 ROBERT HAHN 4.00 276.77
10901 KARI JUNG 7.50 247.20
11073 MICHELLE TRAYER 18.00 536.40
Benefits/Contributions E 510-99999-4331 58.63 58.636/15/2017 LD06/15/2
11073 MICHELLE TRAYER 58.63
Benefits/Contributions E 510-99999-4334 380.38 380.386/15/2017 LD06/15/2
01700 ROBERT HAHN 98.68
10901 KARI JUNG 87.47
11073 MICHELLE TRAYER 194.23
Benefits/Contributions E 510-99999-4331 229.48 229.486/15/2017 PBA6/15/2017
01700 ROBERT HAHN 31.12
10901 KARI JUNG 58.34
11073 MICHELLE TRAYER 140.02
Benefits/Contributions E 510-99999-4332 93.68 93.686/15/2017 PBA6/15/2017
01700 ROBERT HAHN 12.70
10901 KARI JUNG 23.82
11073 MICHELLE TRAYER 57.16
Benefits/Contributions E 510-99999-4336 4.37 4.376/15/2017 PBA6/15/2017
01700 ROBERT HAHN 0.77
10901 KARI JUNG 1.06
11073 MICHELLE TRAYER 2.54
Benefits/Contributions E 510-99999-4339 15.98 15.986/15/2017 PBA6/15/2017
20Page:
paTran Project Expense Transaction Detail Report Page:21
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 2.17
10901 KARI JUNG 4.06
11073 MICHELLE TRAYER 9.75
BART PERMIT FOR CHESTNUT AVE D E 510-99999-5999 1,260.00 1,260.006/27/2017 PR-000446
021558 BAY AREA RAPID TRANSIT DISTRIC Check: 260068 6/30/2017
Wages E 510-99999-4001 10.00 313.80 313.806/29/2017 LD06/29/2
10901 KARI JUNG 5.00 164.80
11073 MICHELLE TRAYER 5.00 149.00
Benefits/Contributions E 510-99999-4331 16.29 16.296/29/2017 LD06/29/2
11073 MICHELLE TRAYER 16.29
Benefits/Contributions E 510-99999-4334 112.23 112.236/29/2017 LD06/29/2
10901 KARI JUNG 58.28
11073 MICHELLE TRAYER 53.95
Benefits/Contributions E 510-99999-4331 77.78 77.786/29/2017 PBA6/29/2017
10901 KARI JUNG 38.89
11073 MICHELLE TRAYER 38.89
Benefits/Contributions E 510-99999-4332 31.76 31.766/29/2017 PBA6/29/2017
10901 KARI JUNG 15.88
11073 MICHELLE TRAYER 15.88
Benefits/Contributions E 510-99999-4336 1.42 1.426/29/2017 PBA6/29/2017
10901 KARI JUNG 0.71
11073 MICHELLE TRAYER 0.71
Benefits/Contributions E 510-99999-4339 5.42 5.426/29/2017 PBA6/29/2017
10901 KARI JUNG 2.71
11073 MICHELLE TRAYER 2.71
TASK ORDER 2017-1 STREET SURFA E 510-99999-5999 19,165.00 19,165.006/30/2017 872035502
106415 NCE Check: 260166 7/5/2017
Wages E 510-99999-4001 0.40 12.28 12.286/30/2017 LD06/30/2
11073 MICHELLE TRAYER 0.40 12.28
Benefits/Contributions E 510-99999-4331 1.30 1.306/30/2017 LD06/30/2
11073 MICHELLE TRAYER 1.30
Benefits/Contributions E 510-99999-4334 2.13 2.136/30/2017 LD06/30/2
11073 MICHELLE TRAYER 2.13
21Page:
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9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E 510-99999-4331 3.11 3.116/30/2017 PBA6/30/2017
11073 MICHELLE TRAYER 3.11
Benefits/Contributions E 510-99999-4332 1.27 1.276/30/2017 PBA6/30/2017
11073 MICHELLE TRAYER 1.27
Benefits/Contributions E 510-99999-4336 0.06 0.066/30/2017 PBA6/30/2017
11073 MICHELLE TRAYER 0.06
Benefits/Contributions E 510-99999-4339 0.22 0.226/30/2017 PBA6/30/2017
11073 MICHELLE TRAYER 0.22
Phase Total:120 CONSTRUCTION 250.40 12,866.15 7,777.14 382,040.93 402,684.22
Project Number Total:st1705 STREET REHABILITATION PROGRAM FY16-17 724.80 41,468.51 23,522.61 464,755.20 529,746.32
GRAND TOTAL: 724.80 41,468.51 23,522.61 464,755.20 529,746.32
22Page:
K
L
General Ledger Balances Page 1 of 1
Criteria: As Of = 6/30/2017; Period = 0,1..12,13,14,15,16; Summarize By = Report,Fund,ObjectGroup,Object; Fund = 101
Object Title
Beginning
Balance
Year-To-Date
Debits
Year-To-Date
Credits
Ending
Balance
Fund 101 -- MEASURE W
Object Group 11000 -- CURRENT ASSETS
11101CASH AND INVESTMENT 277,488.10 8,825,475.19 978,514.78 8,124,448.51
11208ACCOUNTS RECEIVABLE - OTHER 1,044,800.00 1,165,700.00 1,044,800.00 1,165,700.00
Total CURRENT ASSETS 1,322,288.10 9,991,175.19 2,023,314.78 9,290,148.51
Object Group 21000 -- CURRENT LIABILITIES
21101ACCOUNTS PAYABLE (40,855.21)70,926.24 30,071.03 0.00
Total CURRENT LIABILITIES (40,855.21)70,926.24 30,071.03 0.00
Object Group 27000 -- FUND BALANCES
27001FUND BALANCE (1,105,255.63)0.00 176,177.26 (1,281,432.89)
27202RESERVE FOR ENCUMBRANCE (176,177.26)340,067.26 163,890.00 0.00
Total FUND BALANCES (1,281,432.89)340,067.26 340,067.26 (1,281,432.89)
Object Group 28000 -- CONTROL ACCOUNTS
28001ENCUMBRANCES 0.00 340,067.26 340,067.26 0.00
28003APPROPRIATION CONTROL 0.00 0.00 176,177.26 (176,177.26)
28004BUDGETED FUND BALANCE 0.00 176,177.26 0.00 176,177.26
28005REVENUE CONTROL 0.00 1,044,800.00 9,931,453.13 (8,886,653.13)
28006EXPENDITURE CONTROL 0.00 937,659.57 59,722.06 877,937.51
Total CONTROL ACCOUNTS 0.00 2,498,704.09 10,507,419.71 (8,008,715.62)
Total MEASURE W 0.00 12,900,872.78 12,900,872.78 0.00
Total 0.00 12,900,872.78 12,900,872.78 0.00
ATTACHMENT 8
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:18-57 Agenda Date:2/7/2018
Version:1 Item #:2.
Presentation of the Fiscal Year 2016-17 Comprehensive Annual Financial Statement.(Katherine Yuen,Vice
President, Maze & Associates)
RECOMMENDATION
It is recommended that the Measure W Citizens’Oversight Committee (COC)transmit a written report
providing independent verification of the accuracy of the City’s independent auditor’s findings regarding
Measure W revenues and expenditures in writing to the City Council,to be presented for consideration
at the City Council meeting on February 28, 2018.
BACKGROUND/DISCUSSION
Upon completion of the presentation from the City’s independent auditor regarding the Fiscal Year (FY)2016-
17 Comprehensive Annual Financial Statement (CAFR),provided in Attachment 1,in compliance with the
Measure W Citizens’Oversight Committee bylaws,the COC will transmit a written report to the City Council
to independently confirm the accuracy of the City’s independent auditor’s findings regarding Measure W
revenues and expenditures.
CONCLUSION
In FY 2016-17,the City’s independent auditor opined that Measure W funds were accurately reported and spent
in accordance with the terms of Measure W.
Attachments
1.FY 2016-17 CAFR
2.Independent Auditor PowerPoint Presentation
City of South San Francisco Printed on 2/1/2018Page 1 of 1
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ATTACHMENT 1
CITY OF SOUTH SAN FRANCISCO, CALIFORNIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2017
CITY OF SOUTH SAN FRANCISCO, CALIFORNIA
Comprehensive Annual Financial Report
For the Year Ended June 30, 2017
Table of Contents
I INTRODUCTORY SECTION I
Table of Contents ................................................................................................................................................. i
Letter of Transmittal ........................................................................................................................................... v
Certificate of Achievement for Excellence in Financial Reporting ................................................................. ix
Organization Chart ............................................................................................................................................. x
City Council and Directory of City Officials .................................................................................................... xi
I FINANCIAL SECTION I
Independent Auditor's Report ........................................................................................................................ I
Management's Discussion and Analysis ........................................................................................................ 5
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position ................................................................................................................... 27
Statement of Activities ........................................................................................................................ 28
Fund Financial Statements:
Major Governmental Funds:
Balance Sheet .................................................................................................................................. 3 2
Reconciliation of Governmental Fund Balances to Net Position of Governmental Activities ..... 34
Statement of Revenues, Expenditures, and Changes in Fund Balances ........................................ 36
Reconciliation of the Net Change in Fund Balances Total Governmental Funds with
the Statement of Activities .......................................................................................................... 3 8
Statement of Revenues, Expenditures and Changes in Fund Balance -Budget and Actual-
Budgetary Basis:
General Fund ......................................................................................................................... 3 9
Low and Moderate Income Housing Assets ......................................................................... 40
Major Proprietary Funds:
Statement of Net Position ............................................................................................................... 42
Statement of Revenues, Expenses, and Changes in Fund Net Position ......................................... 43
Statement of Cash Flows ................................................................................................................. 44
CITY OF SOUTH SAN FRANCISCO, CALIFORNIA
Comprehensive Annual Financial Report
For the Year Ended June 30, 2017
Table of Contents
I FINANCIAL SECTION (Continued) I
Fiduciary Funds:
Statement of Fiduciary Net Position ............................................................................................... 46
Statement of Changes in Fiduciary Net Position ............................................................................ 4 7
Notes to Basic Financial Statements ........................................................................................................ 49
Required Supplementary Information:
Schedule of Changes in Net Position Liability and Related Ratios-
Miscellaneous and Safety Plan ............................................................................................. 98
Schedule of Contributions -Miscellaneous and Safety Plan ......................................................... 99
Schedule of Changes in Net Pension Liability and Related Ratios ............................................. 100
Schedule of Contributions -Safety Agent ................................................................................... 101
Other Post-Employment Benefits Schedule of Funding Progress ............................................... 102
Supplementary Information:
General Fund:
Combining Balance Sheet. ................................................................................................................ 106
Combining Schedule of Revenues, Expenditures, and Changes
in Fund Balances ....................................................................................................................... 107
Combining Schedule of Revenues, Expenditures, and Changes
in Fund Balance Budget and Actual -(Non GAPP Legal Basis) ............................................ 108
Major Governmental Funds Other Than the General Fund and Special Revenue Funds:
Schedule of Revenues, Expenditures, and Changes in Fund Balance -Budget and Actual:
Capital Improvement Capital Projects Fund (Non GAAP Legal Basis) ..................................... 112
East of 101 Sewer Impact Fees Capital Projects Fund (Non GAAP Legal Basis) ................. 113
East of 101 Traffic Impact Fees Capital Projects Fund (Non GAAP Legal Basis) ............... 114
Child Care Impact Fees Capital Projects Fund (Non GAAP Legal Basis) ............................. 115
Developer Deposits Capital Projects Fund (Non GAAP Legal Basis) ................................... 116
Capital Infrastructure Reserve Fund (Non GAAP Legal Basis) ............................................. 117
II
CITY OF SOUTH SAN FRANCISCO, CALIFORNIA
Comprehensive Annual Financial Report
For the Year Ended June 30, 2017
Table of Contents
I FINANCIAL SECTION (Continued)
Non-major Governmental Funds:
Combining Balance Sheet. ................................................................................................................ 122
Combining Statement of Revenues, Expenditures, and Changes
in Fund Balances ....................................................................................................................... 126
Budgeted Non-major Government Funds:
Combining Schedule of Revenues, Expenditures, and Changes
in Fund Balances -Budget and Actual .................................................................................... 130
Internal Service Funds:
Combining Statement of Net Position .............................................................................................. 139
Combining Statement of Revenues, Expenses and Changes in Fund Net Position ........................ 140
Combining Statement of Cash Flows ............................................................................................... 141
Fiduciary Funds:
Statement of Changes in Assets and Liabilities -Agency Fund ................................................... 144
I STATISTICAL SECTION I
Net Position by Component-Last Ten Fiscal Years .................................................................... 147
Changes in Net Position -Last Ten Fiscal Years ........................................................................... 148
Fund Balances of Governmental Funds -Last Ten Fiscal Years .................................................. 150
Changes in Fund Balance of Governmental Funds -Last Ten Fiscal Years ................................ 152
Assessed and Estimated Actual Value of Taxable Property -Last Ten Fiscal Years ................... 154
Property Tax Rates -Direct and Overlapping Governments -
Last Ten Fiscal Years ................................................................................................................ 15 5
Principal Property Taxpayers-Current Year and Nine Years Ago .............................................. 156
Twenty Largest Taxable Property Owners for Merged RDA Project Area .................................. 157
Property Tax Levies and Collections-Last Ten Fiscal Years ...................................................... 158
Ratio of Outstanding Debt by Type -Last Ten Fiscal Years ........................................................ 159
Computation of Direct and Overlapping Debt ............................................................................... 160
111
CITY OF soum SAN FRANCISCO, CALIFORNIA
Comprehensive Annual Financial Report
For the Year Ended June 30, 2017
Table of Contents
I STATISTICAL SECTION (Continued) I
Computation of Legal Bonded Debt Margin .................................................................................. 161
Revenue Bond Coverage Sewer Rental Enterprise Fund-Last Ten Fiscal Years ....................... 162
Sewer Debt Service Coverage Sewer Rental Enterprise Fund-Last Five Fiscal Years .............. 163
Redevelopment Pledged Revenue Coverage -Last Seven Fiscal Years ...................................... 164
Demographic and Economic Statistics -Last Ten Fiscal Years ................................................... 165
Principal Employers -Current Year and Nine Fiscal Years Ago ................................................. 166
Full-Time Equivalent City Governmental Employees by Function -Last Ten Fiscal Years ...... 167
Operating Indicators by Function/Program -Last Five Fiscal Years ........................................... 168
Capital Asset Statistics by Function/Program -Last Ten Fiscal Years ........................................ 169
Miscellaneous Information -Last Three Fiscal Years .................................................................. 170
IV
F I NANCE DEPARTMENT
650-877-8507
December 15, 2017
Honorable Mayor and Members
Of the City Counci l
City of South San Francisco
South San Francisco, California
C ITY COUNCIL 2017
PRADEEP GUPTA, PH.D ., MAYOR
LIZA NORMANDY, VICE MAYOR
KARYL MATSUMOTO, COUNCILMEMBER
RICHARD A. GARBARINO, COUNCILMEMBER
MARK ADDIEGO, COUNCILMEMBER
MIKE FUTRELL, CITY MANAGER
The Comprehensive Annual Financial Report (CAFR) of the City of South San
Francisco (the City) for the fiscal year ended June 30, 2017, is hereby submitted_
Responsibility for the accuracy of the data, and the completeness and fairness of
the presentation, including all disclosures, rests with the City . To the best of our
knowledge and belief, the enclosed data is accurate in all material respects and
is reported in a manner designed to present fairly the financial position and
results of operations of the various funds of the City. All disclosures necessary to
enable the reader to gain an understanding of the City's financial activities have
been included.
This report includes all financial activities of the City of South San Francisco,
including financial information for the City, as the primary government, and for its
component units, for which the City is considered financially accountable. The
component units are included because of the significance of their governing,
operational, and/or financial relationships with the City. The Successor Agency
that was created due to the Redevelopment Agency dissolution is also included
in this report.
Management's Discussion & Analysis (MD&A) provides a narrative introduction
overview and analysis to accompany the basic financial statements. This letter of
transmittal is designed to complement the MD&A and should be read in
conjunction with it. The MD&A is found immediately following the report of the
independent auditor in the financial section.
BACKGROUND OF THE CITY
The City encompasses approximately 9.5 square miles and has a population of
64,451. It employs approximately 464 full-time regular employees. South San
400 GRAND AVENUE • P .O . BOX 711 • SOUTH SAN FRANCISCO, CA 94083
v
Francisco is a full service city which includes public safety (police, fire and
paramedics), libraries, parks, cultural and recreational activities, senior citizen
services, public works, public improvements, engineering, planning, building
regulation, economic development, drainage, street lighting, and general
administrative services. Sewer service, downtown parking operations, and storm
water management are accounted for in the City's enterprise funds. The
Conference Center Authority is included in the financial statements by discrete
presentation -that is, the Authority's financial data is reported in a column
separate from the financial data of the City. Water and solid waste services are
provided by private entities.
South San Francisco was incorporated and became a general law city of the
State of California on September 19, 1908. The form of government is the
Council-Manager plan. The Council is composed of a Mayor and four Council
Members who are elected at large. Each Council Member serves a term of four
years, with a rotating Mayor chosen by majority vote of the Council, for a term of
one year. The City Manager is the administrative head of the government of the
City, under the direction of the City Council. The offices of City Clerk and City
Treasurer are elected. The City Attorney is appointed by the City Council.
All department heads are appointed and serve under the administrative direction
of the City Manager. All other officers and employees of the City are appointed
by department heads.
FINANCIAL INFORMATION
In developing and appraising the City's accounting system, consideration is given
to the adequacy of internal accounting controls. Internal accounting controls are
designed to provide reasonable but not absolute assurance regarding: (1) the
safeguarding of assets against loss from unauthorized use or disposition; (2) the
reliability of financial records for preparing financial statements and maintaining
accountability for assets; and (3) transactions being properly executed in
accordance with management's authorization.
The concept of reasonable assurance recognizes that: (1) the cost of a control
should not exceed the benefits likely to be derived; and (2) the evaluation of
costs and benefits requires estimates and judgments by management.
Basic characteristics of sound internal accounting control include segregation of
accounting duties, approvals of accounting transactions, and regular
reconciliation of detail and control records.
All internal control evaluations occur within this framework. We believe that the
City's internal accounting controls adequately safeguard assets and provide
reasonable assurances of proper recording of financial transactions.
vi
The City adopts fiscal year budgets for its general, special revenue, debt service,
enterprise, and capital project funds. The government also maintains an
encumbrance accounting system as one technique of accomplishing budgetary
control. Encumbered amounts lapse at year-end. However, encumbrances
generally are reappropriated as a part of the following year's budget.
The City's Reserves Policy is aligned with the Government Finance Officers
Association (GFOA) best practices recommendation for reserves, setting aside
15-20 percent of operating revenues. Given the ongoing growth trend in General
Fund operating revenues, the City's Reserves have grown commensurately,
which is reflected on the Fiscal Year 2016-17 financial statement.
The Fiscal Year 2016-17 Adopted Budget reflected the priorities of the City's
Strategic Initiatives. One of the primary strategic initiates was to maintain, train
and support a high performing team of City employees, which manifested itself in
the current financial statement through higher salary and benefit costs due to the
labor negotiation process, which served to attract and retain highly qualified
employees by offering competitive employee compensation packages.
To accomplish a multi-year perspective on financial planning, the City has used a
five year model in prior years.
Debt Administration
The Successor Agency has outstanding tax allocation bonds and lease revenue
bonds. These are not considered to be general tax-supported obligations. There
are also various capital leases and notes payable in City's governmental and
proprietary funds.
Capital Assets
The City's capital assets are comprised of land, buildings, infrastructure,
machinery, equipment, furniture, fixtures, and vehicles owned and used by
general government and proprietary functions. Assets are reported within the
basic financial statements.
Risk Management
The City maintained a risk management program for workers' compensation,
general liability, and property damage. As part of this comprehensive plan,
monies have accumulated in the self-insurance internal service fund to meet
potential losses. In addition, a safety committee of City employees reviews all
accidents and recommends preventive measures to minimize future accident-
related losses. The City's deductible or retention levels of its workers
compensation, general liability and property damage insurance policies are
$500,000, $100,000, and $5,000, respectively. A third party administrator
handles workers' compensation claims. The Association of Bay Area
VII
Citizens of South San Francisco
City Council
Pradeep Gupta, Ph.D., Mayor
City Clerk -Liza Normandy, Vice Mayor -City Treasurer
Krista Martinelli Mark Addiego, Council member Frank Risso
Richard A. Garbarino, Council member
Karyl Matsumoto, Councilmember
City Attorney
Jason Rosenberg
Assistant City Manager I City Manager Communications Director Chief Sustainability Officer --Marian Lee Mike Futrell Leslie Arroyo
I
Information Technology
Department
Administrative Departments Operating Departments
Finance Director Econ. & Comm. Dev. Dir. Public Works Director -...._
Richard Lee Alex Greenwood Euneiune Kim
Human Resources Director Library Director Fire Chief -_,_
LaTanya Bellow Valerie Sommer Gerry Kohlmann
Parks and Recreation Director Chief of Police --Sharon Ranals Jeff Azzopardi
x
City Council & Directory of Officials
City Council
Pradeep Gupta, Ph.D.
Liza Normandy
Mark N. Addiego
Richard A. Garbarino
Karyl Matsumoto
Elected Officials
Krista Martinefli
Frank Risso
Appointed Officials
Mike Futrell
Marian Lee
Leslie Arroyo
Richard Lee
LaTanya Bellow
Tony Barrera
Alex Greenwood
Gerry Kohlmann
Jeff Azzopardi
Valerie Sommer
Eunejune Kim
Sharon Ranals
Budget Subcommittee
Pradeep Gupta, Ph.D.
Liza Normandy
Mayor
Vice Mayor
Councilmember
Councilmember
Councilmember
City Clerk
City Treasurer
City Manager
Assistant City Manager I Chief Sustainability Officer
Communications Director
Finance Director
Human Resources Director
Chief Innovation Officer
Economic & Community Development Director
Fire Chief
Chiefof Police
library Director
Public Works Director
Parks & Recreation Director
XI
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INDEPENDENT AUDITOR'S REPORT
Honorable Members of the City Council
City of South San Francisco, California
Report on Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City of South San Francisco
(City), California, as of and for the year ended June 30, 2017, and the related notes to the financial statements,
which collectively comprise the City's basic financial statements as listed in the Table of Contents. We did not
audit the component unit financial statements of the South San Francisco Conference Center Authority (Authority),
which is discretely presented and represents 1 %, 2%, and 2%, respective, of the assets, net position, and revenue of
the entity-wide reporting entity.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance
with accounting principles generally accepted in the United States of America; this includes the design,
implementation, and maintenance of internal control relevant to the preparation and fair presentation of the
financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express op1mons on these financial statements based on our audit. These financial
statements of the Authority were audited by other auditors, whose report thereon has been furnished to us and our
opinion, insofar as it relates to the amounts included for the Authority, is based solely on the report of these
auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards, issued by
the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the
risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the City's preparation and fair presentation of the
financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we express no
such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the
reasonableness of significant accounting estimates made by management, as well as evaluating the overall
presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinions.
1
1
Opinions
In our opinion, based on our audit and the report of the other auditors, the financial statements referred to above
present fairly, in all material respects, the respective financial position of the governmental activities, the
business-type activities, the aggregate discretely presented component unit, each major fund, and the aggregate
remaining information of the City as of June 30, 2017, and the respective changes in financial position and,
where applicable, cash flows thereof and the respective budgetary comparisons listed in the Table of Contents as
part of the basic financial statements for the year then ended in conformity with accounting principles generally
accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that Management's Discussion
and Analysis and other Required Supplementary Information as listed in the Table of Contents be presented to
supplement the basic financial statements. Such information, although not a part of the basic financial
statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential
part of financial reporting for placing the basic financial statements in an appropriate operational, economic or
historical context. We have applied certain limited procedures to the required supplementary information in
accordance with auditing standards generally accepted in the United States of America, which consisted of
inquiries of management about the methods of preparing the information and comparing the information for
consistency with management's responses to our inquiries, the basic financial statements, and other knowledge
we obtained during our audit of the basic financial statements. We do not express an opinion or provide any
assurance on the information because the limited procedures do not provide us with sufficient evidence to
express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the City's basic financial statements. The Introductory Section, Supplemental Information, and
Statistical Section as listed in the Table of Contents are presented for purposes of additional analysis and are not
required parts of the basic financial statements.
The Supplemental Information is the responsibility of management and was derived from and relates directly to
the underlying accounting and other records used to prepare the basic financial statements. The information has
been subjected to the auditing procedures applied in the audit of the basic financial statements and certain
additional procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the basic financial statements or to the basic financial statements
themselves, and other additional procedures in accordance with auditing standards generally accepted in the
United States of America. In our opinion, the Supplemental Information is fairly stated, in all material respects,
in relation to the basic financial statements as a whole.
The Introductory and Statistical Sections have not been subjected to the auditing procedures applied in the audit
of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on
them.
2
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated December 14, 2017
on our consideration of the City's internal control over financial reporting and on our tests of its compliance
with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of
that report is to describe the scope of our testing of internal control over financial reporting and compliance and
the results of that testing, and not to provide an opinion on internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the City's internal control over financial reporting and compliance.
~}e-14~
Pleasant Hill, California
December 14, 2017
3
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CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
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 YEAR (FY) 2016-17 FINANCIAL HIGHLIGHTS
Summary:
In FY 2016-17, the South San Francisco Successor Agency of the former Redevelopment
Agency transferred property from its Long Range Property Management Plan (LRPMP) to the
City of South San Francisco. The carrying value of the properties, which is accounted for in
General Fund Use of Money and Property revenue of $20.6 million as property held for
redevelopment. Once the properties have subsequently been sold, the City will receive a share of
the net proceeds, along with the other taxing entities included in the former Redevelopment
Agency.
The General Fund, excluding the $20.6 million in property held for redevelopment, ended FY
2016-17 with a surplus of $12.7 million. The majority of the $12.7 million surplus was used to
assign or commit General Fund reserves for outstanding purchase orders and multi-year capital
projects. Reserves assigned for outstanding purchase orders increased from $1.5 million to $5.2
million. Reserves committed for multi-year capital projects, including the Community Civic
Campus, increased from $3.7 million to $11.8 million. All of the above changes in reserves are
funded by the General Fund operating surplus. In addition, 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. After meeting the
City's reserves requirement, the City Council authorized transfer of $2.3 million in remaining
surplus to the Infrastructure Reserves.
During FY 2016-17, Finance Department staff reclassified Property Tax in lieu of Vehicle
License Fee (VLF) from the Intergovernmental revenue category to the Property Tax revenue
category. This revenue reclassification accounts for a legislative change from 2004, where the
State of California eliminated the allocation of Vehicle License Fees to local agencies, and
backfilled the lost revenue with an additional share of property tax revenues.
General Fund revenues (excluding operating transfers in and $20.6 million in property held for
redevelopment) increased by $12.3 million compared to the prior year. The primary drivers of
the year-over-year increase were property tax, sales tax and permit revenues. Property Tax
revenues, accounting for the Property Tax in lieu of VLF reclassification discussed above,
increased by $2.8 million, reflecting steady growth in assessed value of the City's secured
property tax roll. Measure W, the City's half-cent transactions and use tax, was implemented in
April 2016, thus FY 2016-17 was the first full year with Measure W in place. As such, Sales Tax
revenues increased $6.8 million. Permit revenues increased $927 thousand, indicative of major
commercial developments in the City's East of 101 area.
5
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
City-wide financial highlights of the year include the following:
• Total Net Position for Governmental Activities in FY 2016-17 increased $58.6 million in
comparison to the prior year, from $163.4 million to $222.0 million. The increase in net
position was evident through changes in all asset categories -cash and investments, other
assets, and capital assets.
• Governmental cash and investments increased by $17. 7 million, of which the General Fund
represents $14.6 in additional cash and investments, reflecting the year over year revenue
increases discussed above. In addition, cash and investments within the City Housing Fund
increased by $1.3 million, largely due to the sale of a City-owned property located at 380
Alta Vista. Cash and investments in the Developer Contributions Fund increased by $2.6
million, representative of $633 thousand in General Plan Maintenance Fees and $600
thousand in developer contributions that were recognized as a negotiated community benefit
fee pursuant to a development agreement. Offset by reduction of $3 .1 in the Capital
Infrastructure Reserve Fund, which reflected a planned spend of existing resources to fund
one-time expenditures.
• Governmental other assets increased by $18.6 million, while capital assets increased by
$22.6 million compared to the prior year. The increase within both categories was due to the
transfer of property from the Successor Agency to the City. The properties that were
designated for governmental use in the Long Range Property Management Plan were given
the City at no cost, while taxing entities will proportionally share the net proceeds of
properties that were designated for redevelopment once they have been sold.
• Governmental outflows related to pension increased from $12.6 million to $28.3 million,
while deferred inflows related to pension decreased from $11.2 million to $5 .2 million. The
change primarily reflected the impact of variance between CalPERS discount rate and its
actual return on investment.
• Expenses for Governmental Activities increased by $12.1 million, largely due to increases in
employee salaries as negotiated through the collective bargaining process as well as increases
in pension costs due to ongoing amortization of investment losses with CalPERS.
• Business-type program expenses increased by $4.5 million in FY 2016-17, most notably in
the Sewer Fund. The year-over-year increase was largely due to a significant reduction in
capital expenses compared to the prior year. The Sewer Fund, as a proprietary fund, offsets
capital expenses when realizing new capital asset additions. As such, the capital expense
offset was larger in the prior year.
• Property tax revenues, accounting for the reclassification of Property Tax in lieu of VLF,
increased $2.9 million, or 9.2 percent compared to the pnor year. The increase was
indicative of the City's robust secured property tax base.
6
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
• Sales tax revenues increased by $6.8 million, or 38.2 percent over the prior fiscal year.
Measure W, the City's half-cent transactions and use tax was implemented in April 2016.
Thus, FY 2016-17 was the first full fiscal year that Measure W was in place, and represented
the crux of the increase.
• Permit revenues for all Governmental Funds increased $927 thousand, or 13.4 percent over
the prior fiscal year, indicative of the continuing robust development climate in the East of
101 area of South San Francisco and the greater San Francisco Bay Area.
• In FY 2016-17, Transient Occupancy Tax (TOT) revenues increased by $189 thousand, the
fourth consecutive year of record breaking revenues, reflecting the trend of high occupancy
and high room 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;
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 Position for the year.
7
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
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:
• 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.
8
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
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
related profits or losses are returned to the activities, which created them, along with any residual
net position 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.
9
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
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 2016-17 and 2015-16.
Governmental Activities
Governmental Net Position
Table 1
Governmental Net Position at June 30
(In Millions)
2017 2016
Cash and investments $ 117.0 $ 99.3
Other assets 31.5 12.9
Capital assets 256.0 233.4
Total assets 404.5 345.6
Total outflows related to pension 28.3 12.6
Total outflow of resources 28.3 12.6
Long-term debt outstanding 11.8 12.4
Other liabilities 193.8 171.1
Total liabilities 205.6 183.5
Deferred inflows related to pension 5.2 11.2
Total deferred inflow of resources 5.2 11.2
Net position:
Net investment in capital assets 254.3 231.1
Restricted 54.5 52.4
Unrestricted (86.8) (120.1)
Total net position $ 222.0 $ 163.4
10
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
The total net position for Governmental Activities increased by $58.6 million in FY 2016-17
compared to the prior year, primarily due to increases in every asset category. The majority of
the $17. 7 million increase in cash and investments was due to additional property tax, sales tax,
and permit revenues. The year over year increase in property tax and permit revenues were
demonstrative of the current robust economy in South San Francisco. Measure W, a half-cent
transactions and use tax, was implemented as of April 1, 2016, thus FY 2015-16 only included
two advances from the State Board of Equalization, while FY 2016-17 represented the first full
fiscal year of the tax measure being in place.
Other assets increased by $18.6 million, while capital assets increased by $22.6 million, both
changes indicative of property transferred from the Successor Agency to the City for both
governmental use and redevelopment purposes.
Table 2
Expense and Program Revenue Comparison in Governmental Activities
(In Millions)
Expenses
General government
Fire department
Police department
Public works department
Recreation and community services
Library
Economic and community development
Interest on long-term debt
Total expenses
Revenues
Program revenues:
Charges for services
Operating grants and contributions
Capital grants and contributions
Total program revenues
General revenues:
Taxes:
Property taxes
Sales taxes
Transient occupancy taxes
Other taxes
Motor vehicle in lieu
Property taxes in lieu
Investment earnings
Miscellaneous
Extraordinary Item
Total general revenues
Total revenues
Excess (deficiency) before transfers
Transfers
Change in net position
Net position -beginning•
Net position -ending
11
2016-17
$10.3
25.8
25.8
12.4
15.2
5.2
8.9
$103.6
$27.3
4.5
0.6
$32.4
$29.1
24.1
13.6
9.8
6.1
0.6
2.4
45.2
$130.9
$163.3
$59.7
( 1.1)
58.6
163.4
$222.0
2015-16
$9.0
22.5
23.2
11.9
12.9
4.4
7.6
$91.5
$30.1
5.6
1.1
$36.8
$26.4
15.2
13.4
9.1
5.8
1.3
2.3
$73.5
$110.3
$18.8
(0.9)
17.9
145.5
$163.4
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
Governmental program expenses increased by $12.1 million in comparison to the prior year,
primarily due increases in employee compensation and pension costs . Governmental program
revenues decreased by $4.4 million from the prior year, most notably in charges for services,
reflecting $2.1 in impact fees collected in the prior year, while impact fees for FY 2016-17 were
not as robust.
General Revenues increased by $57.4 million, most notably due to an Extraordinary Item -the
transfer of the former Redevelopment Agency property listed on the Long Range Property
Management Plan to the City for governmental use and redevelopment. The carrying value of
the properties was used to record the value of the land assets within the General Fund. Excluding
this item, the most significant general revenue increase was $6.8 million in sales tax, reflecting a
full year of Measure W transactions and use tax being in effect. The increase in General
Revenues served as the primary cause of the $58.6 million increase in net position.
Chart 1
Revenues by Source -Governmental Activities 2016-17
Charges for
Services
23%
Mscellaneous \
2% \ \
Franchise Fee_ ,
3% ----
Interest and~
Rentals
Othafl!axes j
5% Transient
occupancy taxes
12%
Operating Grants
and Contributions
4%
Capital Grants
_,._._and Contributions
0%
Property tax es
30%
Within Governmental Activity revenue sources, as shown in Chart 1, the reclassification of
Property Tax In Lieu of VLF from Intergovernmental to Property Tax is reflected . The most
notable change in proportional Governmental Activities revenues was in Sales taxes, which
increased from 14 percent in the prior year to 20 percent in FY 2016-17 of Total Governmental
Activities Revenues. This proportional change represented a full fiscal year of the Measure W
transactions and use tax being in place.
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 2016-17, the net expense for governmental activities increased from $54.7 million to
$71.2 million. The increase was spread fairly equally across all departments, generally reflecting
increases in employee compensation and pension costs.
12
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
Table 3
Net (Expense) Revenue from Services
Governmental Activities
General government
Fire department
Police department
(In Millions)
Public works department
Recreation and community services
Library
Economic and community development
Interest on long-term debt
Total
13
2016-17 2015-16
$ (7. 7) $ (4.8)
(21.5) (19.0)
(23.1) (20.2)
1.1 1.9
(10. 7) (8.3)
(4.7) (3.1)
(4.6) (1.1)
$ (71.2) $ (54.6)
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
Business-type Activities
Table 4
Business-type Net Position at June 30 (in Millions)
2017 2016
Cash and Investments $ 21.8 $ 20.1
Other assets 0.2 0.7
Capital assets 124.9 127.2
Total assets 146.9 148.0
Deferred outflows related to pension 3.1 1.4
Total Deferred outflow of resources 3.1 1.4
Long-term liabilities outstanding 34.0 38.7
Other liabilities 22.1 19.2
Total liabilities 56.1 57.9
Deferred inflows related to pension 0.6 1.2
Total deferred inflow of resources 0.6 1.2
Net position:
Net investment in capital assets 86.2 83.9
Restricted
Unrestricted 7.2 6.2
Total net position $ 93.4 $ 90.1
The total net position for business-type activities increased by $3.3 million, or 3.7 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.
14
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
Table 5
Change in Business-type Net Position
(In Millions)
2016-17 2015-16
Expenses
Sewer Enterprise $ 22.7 $ 18.3
Parking District 0.9 0.8
Storm Water 1.3 1.3
Total expenses 24.9 20.4
Revenues
Program Revenues
Charges for Services 21.2 20.8
Operating grants and contributions 5.8 5.8
Total program revenues 27.0 26.6
General revenues
Investment earnings 0.0 0.3
Total general revenues 0.0 0.3
Excess (deficiency) before transfers 2.1 6.5
Transfers 1.1 0.9
Change in net position 3.2 7.4
Net position -beginning (as adjusted) 90.2 82.8
Net position -ending $ 93.4 $ 90.2
Business activity expenses increased $4.5 million compared to the prior year, particularly in
Sewer Enterprise activities, largely due to $3 .4 million less in capital expenses. As part of the
year end accounting process, new capital assets are added to proprietary funds via an offsetting
credit in a contra account. Given the reduced capital expenses in FY 2016-17, the offset amount
was lower compared to the prior year. Business activity revenues increased slightly by $0.4
million, reflecting a rate increase in the sanitary sewer service fee.
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.
15
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
At June 30, 2017, the City's governmental funds reported combined fund balances of $111.4
million, an increase of $35.1 million, or 46.0 percent compared to the prior year. The General
Fund ending fund balance was $56.3 million, reflecting an increase of $33.3 million, or 144.7
percent. The significant change in fund balance represented two notable items: 1) the transfer of
property from the Successor Agency to the City for governmental use and redevelopment
purposes, and 2) a full fiscal year of the Measure W transactions and use tax being in place.
Total governmental fund revenues increased by $7.7 million, from $110.3 million to $118.0
million, primarily attributable to the Measure W transactions and use tax.
Total governmental fund expenditures increased by $2.6 million, from $99.8 million to $102.5
million, or 2.64 percent, reflecting additional costs for employee salaries and pensions. All of the
City's Memoranda of Understanding (MOU) expired on June 30, 2017, thus FY 2016-17
represented the final year of negotiated salary increases. In addition, employer pension
contribution rates with the California Public Employees' Retirement System (CalPERS) continue
to increase due to increases in the Unfunded Accrued Liability (UAL), reflecting the disparity
between the discount rate and the actual interest earnings.
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:
16
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
Table 6
Comparison of Final Budgets to Original Adopted Budget (in Thousands)
Original Final Pct Discussion:
Revenues Budget Bu~et Cha~e Change (Items of more than 5% and $100,000 variance)
Proper1y taxes $25,487 $ 32,550 $ 7,063 27.7% Reflects reclassification of Proper1y Tax In Lieu of VLF
from Intergovernmental category
Sales taxes 23,105 23,105
Transient occupancy 13,100 taxes 13,500 400 3.1%
Other taxes 5,083 5,483 400 7.9% Account for increases in Parking Tax and Proper1y
Transfer Tax Revenues
Franchise Fee 4,060 4,060
Reflects reclassification of Proper1y Tax In Lieu of VLF to
Intergovernmental 6,795 2,504 ( 4,291) -63.1% Property Taxes category offset by federal and state grants
received throughout the fiscal year.
Interest and rentals 3,072 3,072 Amended budget in anticipation of sale of a City-owned
proper1y.
Licenses and permits 8,412 8,412
Charges for services 8,601 8,682 81 0.9%
Fines and forfeitures 839 839
Other 165 186 21 12.7%
Total $98,719 $ 102,393 $ 3,674 3.7%
17
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
Table 6 (continued)
Comparison of Final Budgets to Original Adopted Budget (in Thousands)
Original Final Pct Discussion:
Expenditures Bu!'!get Budget Change Change {Items of more than 5% and $100,000 variance}
City Council $ 205 $ 208 $ 3 1.5%
City Clerk 648 703 55 8.5%
City Treasurer 123 123
The robust pace of business required the City Attorney to
City Attorney 802 1,188 386 48.1% invest a sigoificant number of billable hours to meet
demand.
City Manager 1,926 2,633 707 36.7% Professional services required that are related to a large
development in the EastoflOl area
Finance Additional appropriations needed for the Human Capital
2,478 3,045 567 22.9% Management System implementation
Non-Departmental 473 1,212 739 156.2% Accounts for City Council-authorized year end transfers.
Human Resources 1,458 1,622 164 11.2% Professional services needed for recruitment and
succession development.
The budget increase was required to address overtime
Fire 25,690 26,121 431 1.7% incurred due to minimum staffing needs and responding to
calls for mutual aid.
Police 27,105 26,320 (785) -2.9% Budget savings from various staff vacancies provided
surplus budget to fund other department budget overages.
Carryover purchase orders from prior year for Bay
Public Works 5,152 5,405 253 4.9% Conservation and Development Commission and
downtown construction coordinator services.
Parks and Recreation 14.553 15.361 808 5.6% Account for Big Lift literacv grant.
Library 5,052 5,372 320 6.3% Account for various grant funds received during the year.
Economic and 10,331 11,115 784 7.6%
Professional services for determining feasibility of
Community Development various land-secured infrastructure financing.
Total $95,996 $ 100,428 $ 4,432 4.6%
18
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
Analysis of Major Governmental Funds
General Fund
In FY 2016-17, total General Fund revenues, excluding transfers in and the $20.6 million in
property transferred from the Successor Agency, were $105.0 million, $2.6 million, or 2.5
percent over the final amended budget. Total General Fund expenditures, excluding transfers
out, ended FY 2016-17 at $92.4 million; $8.1 million, or 8 percent under budget. Overall,
excluding operating transfers and the property transferred from the Successor Agency, the
General Fund ended FY 2016-17 with a surplus of $12.6 million, notably for the items discussed
below.
Property Tax, Sales Tax and Transient Occupancy Tax (TOT), serve as both the City's primary
revenue sources and economic indicators. Property Tax revenues, accounting for the
reclassification of Property Tax In Lieu of VLF, were $2.9 million more than the prior year,
principally evident in secured property taxes. Sales tax revenues increased $6.8 million, as FY
2016-17 represented the first full fiscal year of the Measure W transactions and use tax being in
effect. For the fourth year in a row, Transient Occupancy Tax (TOT) revenues reached record
levels at $13.6 million, $188 thousand more than the prior year. The robust and accelerated
development climate in the City's East of 101 area served as the impetus for $927 thousand more
in permit revenues.
Intergovernmental revenues decreased by $6.2 million, which was the result of reclassifying
Property Tax in lieu of VLF from the Intergovernmental to Property Tax revenue category.
Revenue from charges for services increased by $792 thousand, principally in ambulance
transport and reimbursement revenues for a development in the City's East of 101 area. The
increase in ambulance service revenues accounted for a rate increase and a change to a new third
party billing service.
General Fund expenditures, excluding transfers out, increased $5.6 million, or 6.4 percent over
the prior fiscal year, primarily due to increases in employee salaries and pension costs. All of the
City's MOU expired on June 30, 2017, thus FY 2016-17 reflected the final year of negotiated
salary increases. In addition, the City's employer pension contribution to CalPERS, inclusive of
normal cost and unfunded accrued liability, continued to increase due to the difference between
the discount rate and actual return on investment.
As of June 30, 2017, the General Fund total fund balance was $56.3 million, which included
$11.8 million in committed reserves, $5.2 million in assigned reserves, and $39.3 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.
19
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
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. The current amortized cost of this benefit is $26.2 million,
as reflected on the Statement of Net Position. Key actuarial assumptions behind the OPEB
obligation include projected healthcare premium increases, discount rate, mortality, and
contributions to the OPEB trust fund through the California Employers' Retiree Benefit Trust
(CERBT). Any changes to actuarial assumptions will have an impact on the OPEB obligation. In
addition, beginning in FY 2017-18, in compliance with GASB Statement No. 75, the City will
record the entire OPEB liability, rather than an amortized liability under the provisions of GASB
Statement No. 45.
City Housing Fund
Up until Redevelopment Agencies were abolished in FY 2011-12 by the State of California
under ABXl 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 2016-17, the City Housing Fund, excluding proceeds from the sale of capital assets,
received for $662 thousand in revenues, which included $108 thousand in rent, $84 thousand in
interest income, $164 thousand in loan repayments, and $305 thousand to account for housing
bond proceeds that were used for an affordable housing development. The fund also had $482
thousand in expenses, the majority of which was for expenses related to same 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.
20
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
East of 101 Sewer Impact Fee Fund
In FY 2016-17, this fund received $189 thousand in revenues, comprised primarily of the East of
101 Sewer Impact Fees. 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 A venue 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
the prepayment of those fees, or until the City has a new agreement with the firm. As of June
30, 2017, the remaining balance of the pre-funding is $1.8 million.
East of 101 Traffic Impact Fee Fund
In FY 2016-17, the City received $110 thousand in traffic impact fees, and transferred out $284
thousand for capital improvements. As of June 30, 2017, the fund has a balance of $7.0 million.
Child Care Impact Fee Fund
The City received $523 thousand in child care impact fees in FY 2016-17. Factoring in limited
expenditures, this fund has a balance of $3.4 million as of June 30, 2017. 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.
21
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
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
operating transfers) of $4.2 million in FY 2016-17. Operating revenues of $25.6 million were
flat compared to the prior year. Operating expenses increased from $17.3 million to $21.5
million, primarily within personnel expenses. Personnel expenses increased by $1.0 million,
reflecting the impact of negotiated increases in employee salaries as well as pension costs, which
is primarily the byproduct of the disparity between CalPERS' discount rate and actual interest
earnings.
Parking District Fund
In FY 2016-1 7, revenues increased by 8. 7 percent to $917 thousand, while expenses increased
by $42 thousand, or 4.7 percent, largely representing additional employee costs. Net position
decreased slightly by $19 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 $404 thousand, primarily
from a levy on property owners. Transfers in totaled $1.1 million, which came from the Gas Tax
Fund in the amount of $670 thousand, $276 thousand from the General Fund, and $157 thousand,
from the Solid Waste Fund. Expenses totaled $1.3 million, $1.7 million less than the amended
budget, due to the trash capture devices capital project, which staff was able to find a more cost-
efficient solution to. Net position as of the fiscal year ended June 30, 2017, totaled $1.4 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.
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.
22
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
At June 30, 2017, the City had $380.9 million in capital assets, net of depreciation, representing
an increase of $20.3 million from the prior year, primarily in the Governmental Activities land
category, reflecting the transfer of property from the Successor Agency.
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
Governmental Activities:
Land
Buildings and improvements
Equipment and vehicles
Furniture and fixtures
Infrastructure -streets*
Infrastructure -traffic control devices*
Infrastructure -storm drains*
Construction in progress
Less accumulated depreciation
Totals
* Additions during the fiscal year only
Business-type Activities
Land
Buildings and improvements
Clean water facilities and transmission line
Infrastructure -storm drains
Infrastructure -streets
Equipment and vehicles
Construction in progress
Less accumulated depreciation
Totals
Total City
2017 2016
$
$
$
70.2
91.5
21.6
2.6
195.0
9.5
8.9
10.8
(154.1)
256.0
1.4
66.7
75.5
4.8
7.4
18.5
6.9
(56.3)
$ 124.9
$ 380.9
23
$
$
$
47.6
85.0
19.8
1.8
183.1
5.1
8.9
26.8
(144.7)
233.4
1.4
66.7
75.5
4.8
7.4
11.2
12.1
(51.9)
$ 127.2
$ 360.6
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
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:
Governmental Activities
Loan payable to Successor Agency
Capital leases
Table 8
Outstanding Debt
(In Millions) at June 30
2017
$ 10.7
1.7
Total Governmental Activities Outstanding Debt $ 12.4
Business-type Activities
State Water Resources Board loans $ 35 .1
2005 Sewer Bonds 3.6
Total Business-type Activities Outstanding Debt $ 38 .7
2016
$ 10.7
2.2
$ 12.9
$ 39.4
3.8
$ 43.2
The decline in Business-type Activities outstanding debt of $4.5 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 m 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.
24
CITY OF SOUTH SAN FRANCISCO
STATEMENT OF NET POSITION AND
STATEMENT OF ACTIVITIES
The Statement of Net Position and the Statement of Activities summarize the entire City's financial
activities and financial position.
The Statement of Net Position reports the excess of the City's total assets and deferred outflows of
resources over the City's total liabilities and deferred inflows of resources, including all the City's capital
assets and all its long-term debt. The Statement of Net Position focuses the reader on the composition of
the City's net position, by subtracting total liabilities from total assets.
The Statement of Net Position summarizes the financial position of all the City's Governmental Activities
in a single column, and the financial position of all the City's Business-Type Activities in a single
column; these columns are followed by a total column which presents the financial position of the entire
City.
The City's Governmental Activities include the activities of its General Fund, along with all its Special
Revenue, Capital Projects and Debt Service Funds. Since the City's Internal Service Funds service these
Funds, their activities are consolidated with Governmental Activities, after eliminating inter-fund
transactions and balances. The City's Business Type Activities include all its Enterprise Fund activities.
The Statement of Activities reports increases and decreases in the City's net position. It is also prepared
on the full accrual basis, which means it includes all the City's revenues and all its expenses, regardless of
when cash changes hands. This differs from the "modified accrual" basis used in the Fund financial
statements, which reflect only current assets, current liabilities, available revenues and measurable
expenditures.
The Statement of Activities presents the City's expenses first, listed by program, and follow these with
the expenses of its business-type activities. Program revenues-that is, revenues which are generated
directly by these programs-are then deducted from program expenses to arrive at the net expense of each
governmental and business-type program. The City's general revenues are then listed in the
Governmental Activities or Business-type Activities column, as appropriate, and the Change in Net
Position is computed and reconciled with the Statement of Net Position.
Both these Statements include the financial activities of the City and the City of South San Francisco
Capital Improvements Financing Authority that is legally separate but a component unit of the City
because it is controlled by the City, which is financially accountable for its activities. Data for the South
San Francisco Conference Center Authority is reflected as a discretely presented component unit of the
City. This data is presented separately from other funds of the City to reflect operations under control of
a governing body with a voting majority which is different from the City Council.
25
This Page Left Intentionally Blank
ASSETS
Cash and investments (Note 2)
Receivables:
Accounts
Accrued interest
Loans
Due from Conference Center
Deposit
Inventory
Other
Restricted cash and investments (Note 2)
Internal balances (Note 4 A)
Property held for development (Note IN)
Capital assets (Note 3):
Nondepreciable
Depreciable, net accumulated depreciation
Total Assets
DEFERRED OUTFLOW OF RESOURCES
Related to pension (Note 7)
Deferred amounts from refunding of debt (Note 5)
Total Deferred Outflow of Resources
LIABILITIES
Accounts payable
Accrued salaries and benefits
Accrued interest payable
Other payable
Deposits
Unearned revenue
Accrued insurance losses (Note 11 ):
Due within one year
Due in more than one year
Compensated absences obligation (Note IL):
Due within one year
Due in more than one year
Debt and capital lease obligations (Note 5):
Due within one year
Due in more than one year
CITY OF SOUTH SAN FRANCISCO
STATEMENT OF NET POSITION
JUNE 30, 2017
Governmental
Activities
$116,928,766
6,800,996
338,339
1,475,697
43,668
203,510
474
108,377
77,418
22,482,335
81,058,461
174,959,616
404,477,657
28,332,483
28,332,483
2,756,611
1,569,242
634,197
2,410,033
2,674,256
712,000
12,260,942
3,681,331
2,832,974
Primary Government
Business-Type
Activities
$21,768,943
259,601
63,883
15
(77,418)
8,245,302
116,628,434
146,888,760
3,148,054
3,148,054
765,438
657,288
185,895
7,500
396,691
91,826
4,660,529
34,045,503
OPEB obligations -due in more than one year (Note 9)
Net pension liability -due in more than one year (Note 7)
538,421
11,826,254
26,173,032
137,507,433 15,278,604
Total Liabilities
DEFERRED INFLOW OF RESOURCES
Related to pension (Note 7)
Total Deferred Inflow of Resources
NET POSITION (Note 6)
Net investment in capital assets
Restricted for:
Debt service
Special revenue projects
Capital projects
Total Restricted Net Position
Unrestricted
Total Net Position
205,576,726
5,219,201
5,219,201
254,344,554
25,054,817
29,423,276
54,478,093
(86,808,434)
$222,014,213
56,089,274
579,911
579,911
86,167,704
7,199,925
$93,367,629
See accompanying notes to financial statements
27
Total
$138,697,709
7,060,597
402,222
1,475,697
43,668
203,510
474
108,392
22,482,335
89,303,763
291,588,050
551,366,417
31,480,537
31,480,537
3,522,049
1,569,242
657,288
820,092
2,417,533
2,674,256
712,000
12,260,942
4,078,022
2,924,800
5,198,950
45,871,757
26,173,032
152,786,037
261,666,000
5,799,112
5,799,112
340,512,258
25,054,817
29,423,276
54,478,093
(79 ,608,509)
$315,381,842
Component Unit
South San Francisco
Conference
Center
$3,240,137
325,234
40,510
1,522
480,922
3,619,573
7,707,898
24,304
24,304
306,554
51,003
11,881
252,744
445,000
460,000
1,527,182
2,714,573
480,922
480,922
3,009,525
$6,205,020
Functions/Programs
Primary Government
Governmental Activities:
General Government
Fire
Police
Public Works
Parks and Recreation
Library
CITY OF SOUTH SAN FRANCISCO
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2017
Expenses
$10,253,403
25,750,126
25,838,242
12,396,998
15,217,677
Charges for
Services
Program Revenues
Operating
Grants and
Contributions
$338,764
4,890
611,824
Economic and Community Development
5,184,282
8,927,162
$2,225,049
4,242,940
2,146,909
10,869,608
3,756,369
96,987
3,911,597
2,048,816
777,838
373,937
377,470
Total Governmental Activities
Business-type Activities
Sewer
Parking District
Storm Water
Total Business-type Activities
Total Primary Government
Component Unit
Conference Center
103,567,890
22,661,768
940,181
1,333,409
24,935,358
$128,503,248
$3,225,404
General revenues:
Truces:
Property truces
Sales truces
27,249,459
19,897,769
916,687
418,840
21,233,296
$48,482,755
$1,852,250
Transient occupancy truces
Franchise Fees
Other truces
Motor vehicle in lieu, unrestricted
Property truces in lieu of vehicle license fees
Investment earnings
Miscellaneous
Special Item:
4,533,539
5,763,645
5,763,645
$10,297,184
Assets transferred from the Successor Agency (Note 13G)
Transfers (Note 4)
Total general revenues, special item and transfers
Change in Net Position
Net Position -Beginning
Net Position -Ending
See accompanying notes to financial statements
28
Capital
Grants and
Contributions
$577,995
577,995
$577,995
Net (Expenses) Revenues and Changes in Net Position
Primary Government Component Unit
South
San Francisco
Governmental Business-Type Conference
Activities Activities Total Center
($7,689,590) ($7,689,590)
(21,502,296) (21,502,296)
(23,079,509) (23,079,509)
1,099,421 1,099,421
(10,683,470) (I 0,683,4 70)
( 4, 713,358) (4,713,358)
(4,638,095) (4,638,095)
(71,206,897) (71,206,897)
$2,999,646 2,999,646
(23,494) (23,494)
(914,569) (914,569)
2,061,583 2,061,583
(71,206,897) 2,061,583 (69,145,314)
($1,373,154)
29,023,618 29,023,618
24,087,776 24,087,776
13,631,507 13,631,507 2,146,545
4,090,073 4,090,073
5,708,187 5,708,187
28,933 28,933
6,133,230 6,133,230
622,518 27,710 650,228 19,152
2,365,820 2,365,820
45,205,422 45,205,422
(1,105,038) 1,105,038
129,792,046 1,132,748 130,924,794 2,165,697
58,585,149 3,194,331 61,779,480 792,543
163,429,064 90,173,298 253,602,362 5,412,477
$222,014,213 $93,367,629 $315,381,842 $6,205,020
29
This Page Left Intentionally Blank
FUND FINANCIAL STATEMENTS
Major funds are defined generally as having significant activities or balances in the current year.
The funds described below were determined to be Major Funds by the City in fiscal 2017. Individual
non-major funds may be found in the Supplemental section.
GENERAL FUND
This fund accounts for resources traditionally associated with government, such as administration, public
safety, library, parks maintenance, and recreation, outside of those accounted for in other funds.
LOW AND MODERATE INCOME HOUSING ASSETS SPECIAL REVENUE FUND
To account for the activities related to the assets assumed by the City as Housing Successor to the
housing activities of the former Redevelopment Agency of the City of South San Francisco.
CAPITAL IMPROVEMENT CAPITAL PROJECTS FUND
To account for 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.
EAST OF 101 SEWER IMP ACT FEES CAPITAL PROJECTS FUND
These fees provide new development's share of new and rehabilitated sewer collection and treatment
facilities to serve the East of Highway 101 area.
EAST OF 101 TRAFFIC IMPACT FEES CAPITAL PROJECTS FUND
These fees are to provide new development's share of new and expanded roadway and intersection
improvements to serve the East of Highway 101 area.
CHILD CARE IMP ACT FEES CAPITAL PROJECTS FUND
These citywide fees provide new development's share of new and expanded childcare facilities to serve
the childcare needs of working parents.
DEVELOPER DEPOSIT FUND
To account for a deposit by a large corporation for various capital projects the developer agreed to fund.
CAPITAL INFRASTRUCTURE RESERVE FUND
Replacement, upgrade, and maintenance of the City's infrastructure are backlogged, constituting a
significant liability. Funds are set aside in this fund as part of the budget process and as part of the City's
reserve policy to address the replacement and/or upgrade of the city infrastructure (such as parks,
buildings, facilities, streets, sidewalks, and storm water facilities).
31
ASSETS
Cash and investments (Note 2)
Receivables:
Accounts
Accrued interest
Due from Conference Center
Loans
Due from other funds (Note 4B)
Inventory
Restricted cash and investments (Note 2)
Property held for redevelopment (Note lM)
Total Assets
LIABILITIES
Liabilities:
Accounts payable
Accrued salaries and benefits
Other payable
Deposits
Unearned revenue
Due to other funds (Note 4B)
Total Liabilities
Fund Balances (Note 6):
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances (Deficits)
Total Liabilities and Fund Balances (Deficits)
CITY OF SOUTH SAN FRANCISCO
GOVERNMENTAL FUNDS
BALANCE SHEET
JUNE 30, 2017
Low and Moderate
General Income
Fund Housing Assets
$33,222,598 $3,533,395
6,021,069 7,340
64,817 11,414
43,668
1,106,160
336,000
474
20,582,335
$60,270,961 $4,658,309
$2,012,208
1,569,242
278,678 $131
106,610
3,966,738 131
474
4,658,178
11,780,724
5,244,279
39,278,746
56,304,223 4,658,178
$60,270,961 $4,658,309
32
Ca~ital Projects Funds
East of 101
Capital Sewer
Improvement Impact Fees
$5,459 $2,504,553
610,245
8,383
$615,704 $2,512,936
$362,903
6,132 $1,824,713
335,000
704,035 1,824,713
688,223
(88,331)
(88,331) 688,223
$615,704 $2,512,936
EastoflOl
Traffic
Impact Fees
$7,019,792
26,201
$7,045,993
$7,045,993
7,045,993
$7,045,993
Capital Projects Funds
Child Care
Impact Fees
$3,388,222
11,466
$3,399,688
$3,399,688
3,399,688
$3,399,688
Developer
Deposit
$807,622
3,543
$811,165
$738,281
738,281
72,884
72,884
$811,165
33
Capital
Infrastructure
Reserve Fund
$14,473,785
51,660
$14,525,445
$14,525,445
14,525,445
$14,525,445
Other
Governmental
Funds
$24,782,784
152,214
71,657
369,537
108,377
1,900,000
$27,384,569
$167,225
2,702
1,671,752
736,801
1,000
2,579,480
24,805,089
24,805,089
$27,384,569
Total
Governmental
Funds
$89,738,210
6,790,868
249,141
43,668
1,475,697
336,000
474
108,377
22,482,335
$121,224, 770
$2,542,336
1,569,242
281,511
2,410,033
2,674,256
336,000
9,813,378
474
55,195,500
11,780,724
5,244,279
39,190,415
111,411,392
$121,224,770
CITY OF SOUTH SAN FRANCISCO
GOVERNMENTAL FUNDS
BALANCE SHEET -RECONCILIATION OF GOVERNMENTAL
FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
JUNE 30, 2017
Total fund balances reported on the governmental funds balance sheet
Amounts reported for Governmental Activities in the Statement of Net Position are
different from those reported in the Governmental Funds because of the following:
Capital assets used in Governmental Activities are not financial resources and,
therefore, are not reported in the Governmental Funds.
Internal servi,ce funds are used by management to charge the cost of management of
communication, telephone, building, fleet maintenance, equipment replacement, workers'
compensation, employee benefits, insurance, and post-retirement healthcare benefits to
individual funds. The assets and liabilities are included in Governmental Activities in the
Statement ofNet Position.
The assets and liabilities below are not due and payable in the current period and
therefore are not reported in the funds:
Long-term debt
Deferred outflows related pension
Net pension liability
Deferred inflows related to pension
Non-current portion of compensated absences
Net position of governmental activities
See accompanying notes to financial statements
34
$111,411,392
250,225,973
(9,526,437)
(10,691,152)
28,332,483
(137,507,433)
(5,219,201)
(5,011,412)
$222,014,213
This Page Left Intentionally Blank
CITY OF SOUTH SAN FRANCISCO
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2017
Cal!ital Projects Funds
Low and Moderate EastoflOl
General Income Capital Sewer
Fund Housing Assets Im}!rovement Im}!act Fees
REVENUES
Property taxes $33,405,829
Sales taxes 24,479,476
Transient occupancy taxes 13,631,507
Franchise Fees 4,090,073
Other taxes 5,708,187
Intergovernmental 1,593,508 $505,664
Interest and rentals 2,784,072 $193,162 $3,065
Licenses and permits 7,823,403
Charges for services 9,451,835 185,752
Fines and forfeitures 899,118
Other 1,092,691 469,014 110,019
Total Revenues 104,959,699 662,176 615,683 188,817
EXPENDITURES
Current:
City Council 206,950
City Clerk 607,096
City Treasurer 110,559
City Attorney 1,187,716
City Manager 1,948,911
Finance 2,613,473
Non-departmental 1,145,698 2,500
Human Resources 1,571,647
Fire 25,567,548
Police 25,539,781
Public Works 4,654,758 6,250,681
Parks and Recreation 14,897,157
Library 5,157,355
Economic and Co=unity Development 7,158,564 482,081
Other
Debt service:
Principal repayments
Total Expenditures 92,367,213 482,081 6,250,681 2,500
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 12,592,486 180,095 (5,634,998) 186,317
OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets 1,016,276
Transfers in (Note 4C) 6,021,853 5,179,644
Transfers out (Note 4C) (5,909,636) (1,860~
Total Other Financing Sources (Uses) 112,217 1,016,276 5,179,644 (1,860)
Net Change in Fund Balances before special items 12,704,703 1,196,371 (455,354) 184,457
SPECIAL ITEMS
Assets transferred from the
Successor Agency (Note 13G) 20,582,335
Net Change in Fund Balances 33,287,038 1,196,371 (455,354) 184,457
Fund balances (deficits) -July 1 23,017,185 3,461,807 367,023 503,766
Fund balances (deficits) -June 3 0 $56,304,223 $4,658,178 ~$88,331~ $688,223
See accompanying notes to financial statements
36
Capital Projects Funds
East of 101 Capital Other Total
Traffic Child Care Developer Infrastructure Governmental Governmental
Impact Fees Impact Fees Deposit Reserve Fund Funds Funds
$1,751,019 $35,156,848
24,479,476
13,631,507
4,090,073
1,699,142 7,407,329
1,920,599 4,019,771
$9,506 $4,489 $16,555 89,843 3,100,692
7,823,403
109,867 522,858 $5,103 4,209,952 14,485,367
899,118
1,234,901 2,906,625
119,373 527,347 5,103 16,555 10,905,456 118,000,209
206,950
607,096
110,559
1,187,716
1,948,911
2,613,473
2,500 2,880 1,153,578
1,571,647
64,818 25,632,366
458,316 25,998,097
2,500 1,236,026 12,143,965
14,897,157
5,157,355
1,302,466 8,943,111
274,183 274,183
23,000 23,000
2,500 2,500 3,361,689 102,469 ,164
116,873 524,847 5,103 16,555 7,543,767 15,531,045
1,016,276
2,666,000 459,633 14,327,130
(284,133) (5,103) (5, 795,495) (4,372,272) (16,368,499)
(284,133) (5,103) (3,129,495) (3,912,639) (1,025,093)
(167,260) 524,847 (3,112,940) 3,631,128 14,505,952
20,582,335
(167,260) 524,847 (3,112,940) 3,631,128 35,088,287
7,213,253 2,874,841 72,884 17,638,385 21,173,961 76,323,105
$7,045,993 $3,399,688 $72,884 $14,525,445 $24,805,089 $111,411,392
37
CITY OF SOUTH SAN FRANCISCO
Reconciliation of the
NET CHANGE IN FUND BALANCES -TOTAL GOVERNMENTAL FUNDS
with the
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2017
NET CHANGE IN FUND BALANCES -TOTAL GOVERNMENTAL FUNDS
Amounts reported for Governmental Activities in the Statement of Activities are
different because of the following:
Capital Assets Transactions
Governmental funds report capital outlays as expenditures. However, in the Statement of
Activities the cost of those assets is capitalized and allocated over their estimated useful
lives and reported as depreciation expense.
Capital assets additions
Retirement and adjustment of capital assets
Current year depreciation
Capital assets transferred from the Successor Agency
Long-Term Debt Payments
Repayment of principal is an expenditure in the governmental funds, but
in the Statement ofNet Position the repayment reduces long-term liabilities.
Repayment of principal is added back to fund balance
Accrual of Non-Current Items
The amount below included in the Statement of Activities does not require the use
of current financial resources and therefore is not reported as revenue or expenditures in
governmental funds (net change):
Compensated absences
Net pension liability, and deferred outflows and inflows ofresources
Allocation of Internal Service Fund Activity
Internal service funds are used by management to charge the costs of certain activities to
individual funds. The net revenue of the internal service fund is reported with governmental
activities.
CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES
See accompanying notes to financial statements
38
$35,088,287
6,313,012
(697,131)
(8,4 70,315)
24,623,087
23,000
(381,932)
1,309,858
777,283
$58,585,149
CITY OF SOUTH SAN FRANCISCO
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
Resources (inflows):
Property taxes
Sales taxes
Transient occupancy taxes
Franchise fees
Other taxes
Intergovernmental
Interest and rentals
Licenses and permits
Charges for services
Fines and forfeitures
Other
Amounts available for appropriation
Charges to appropriations (outflows)
City Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
Non-depanmental
Human Resources
Fire
Police
Public Works
Parks and Recreation
Library
Economic and Community Development
Total charges to appropriations
OTHER FINANCING SOURCES (USES)
Transfe~ in (Note 4C)
Transfers out (Note 4C)
Total Other Financing Sources (Uses)
FOR THE YEAR ENDED JUNE 30, 2017
Budgeted Amounts
Original
$25,486,789
23,105,336
13,100,000
4,060,000
5,083,400
6,794,956
3,071,500
8,411,713
8,601,108
838,500
165,430
98,718,732
204,499
647,864
123,340
802,002
1,926,245
2,477,795
473,973
1,458,009
25,689,589
27,104,498
4,975,860
14,553,266
5,051,647
10,331,488
95,820,075
6,089,393
(7, 168,980)
(1,079,587)
Final
$32,549,949
23,105,336
13,500,000
4,060,000
5,483,400
2,504,369
3,071,500
8,411,713
8,681,908
838,500
185,930
102,392,605
207,500
703,244
123,340
1,188,002
2,632,838
3,045,461
1,212,102
1,622,360
26,121,215
26,319,956
5,405,341
15,361,255
5,372,318
11,115,411
100,430,343
6,208,393
(11,984,937)
(5,776,544)
NET CHANGE 1N FUND BALANCES BEFORE SPECIAL ITEMS 1,819,070 (3,814,282)
Special Item (Note 13G) 20,582,335
NET CHANGE 1N FUND BALANCE $1,819,070 $16,768,053
Fund Balance -July 1
Adjustment to budgetary basis:
Encumbrance adjustments
Fund Balance -June 30
See accompanying notes to financial statements
39
Actual
Amount
$33,405,829
24,479,476
13,631,507
4,090,073
5,708,187
1,593,508
2,784,072
7,823,403
9,451,835
899,118
1,092,691
104,959,699
206,950
631,225
110,559
1,187,716
2,632,068
3,045,450
1,211,362
1,621,682
25,582,889
25,539,781
5,173,685
15,002,999
5,157,355
10,507,771
97,611,492
6,021,853
(5,909,636)
112,217
7,460,424
20,582,335
28,042,759
23,017,185
5,244,279
$56,304,223
Variance with
Final Budget
Positive
(Negative)
$855,880
1,374,140
131,507
30,073
224,787
(910,861)
(287,428)
(588,310)
769,927
60,618
906,761
2,567,094
550
72,019
12,781
286
770
11
740
678
538,326
780,175
231,656
358,256
214,963
607,640
2,818,851
(186,540)
6,075,301
5,888,761
11,274,706
$11,274,706
CITY OF SOUTH SAN FRANCISCO
LOW AND MODERATE INCOME HOUSING ASSETS
SPECIAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
REVENUES:
Interest and rental
Other
Total Revenues
EXPENDITURES:
Current:
FOR THE YEAR ENDED JUNE 30, 2017
Budget
$167,000
140,000
307,000
Economic and Community Development 977,800
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets
Transfers out
Total other financing sources (uses)
NETCHANGEINFUNDBALANCE
Fund balance -July 1
Fund balance -June 30
977,800
(670,800)
(230)
(230)
($671,030)
See accompanying notes to financial statements
40
Actual Amounts
$193,162
469,014
662,176
482,081
482,081
180,095
1,016,276
1,016,276
1,196,371
3,461,807
$4,658,178
Variance with
Final Budget
Positive
(Negative)
$26,162
329,014
355,176
495,719
495,719
850,895
1,016,276
230
1,016,506
$1,867,401
MAJOR PROPRIETARY FUNDS
Proprietary funds account for City operations financed and operated in a manner similar to a private
business enterprise. The intent of the City is that the cost of providing goods and services be financed
primarily through user charges.
The concept of major funds established by GASB Statement 34 extends to Proprietary Funds. The City
reported all enterprise funds as major proprietary funds.
GASB 34 does not provide for the disclosure of budget versus actual comparisons regarding proprietary
funds that are major funds.
SEWER ENTERPRISE FUND
This fund accounts for user charges and debt proceeds supporting the operation, maintenance, and capital
expansion of the wastewater collection and treatment system.
PARKING DISTRICT FUND
This fund accounts for meter and parking permit fees used to acquire and maintain parking facilities.
STORM WATER FUND
This fund accounts for user charges sustaining the Storm Water Management Program mandated by state
and federal authorities.
41
CITY OF SOUTH SAN FRANCISCO
PROPRIETARY FUNDS
STATEMENT OF NET POSITION
JUNE30,2017
Governmental
Business-~l!e Activities -Enterl!rise Funds Activities
Sewer Parking Storm Internal
Enterl!rise District Water Total Service Funds
ASSETS
Current assets:
Cash and investments (Note 2) $18,649,214 $2,140,040 $979,689 $21, 768,943 $27,190,556
Receivables:
Accounts 259,601 259,601 10,128
Accrued interest 52,710 7,402 3,771 63,883 89,198
Deposit 203,510
Restricted cash and investments (Note 2) 15 15
Total current assets 18,961,540 2,147,442 983,460 22,092,442 27,493,392
Noncurrent assets:
Capital assets (Note 3):
Nondepreciable 6,787,825 1,023,320 434,157 8,245,302 162,140
Depreciable, net accumulated depreciation 105,793,410 10,779,325 55,699 116,628,434 5,629,964
Total non-current assets 112,581,235 11,802,645 489,856 124,873,736 5,792,104
Total Assets 131,542,775 13,950,087 1,473,316 146,966, 178 33,285,496
DEFERRED OUTFLOW
Related to pension (Note 7) 3,148,054 3,148,054
LIABILITIES
Current liabilities:
Accounts payable 709,605 15,542 40,291 765,438 214,275
Other payable 180,421 5,474 185,895 352,686
Accrued interest payable 657,288 657,288
Deposits payable 7,500 7,500
Accrued insurance loss (Note 11) 712,000
Compensated absences obligation (Note 11) 381,085 1,987 13,619 396,691 694,191
Current portion oflong-term debt (Note 5) 4,660,529 4,660,529 538,421
Total current liabilities 6,596,428 23,003 53,910 6,673,341 2,511,573
Noncurrent liabilities:
Accrued insurance losses (Note 11) 12,260,942
Compensated absences obligation (Note 11) 74,163 17,663 91,826 808,702
Net OPEB obligation (Note 9) 26,173,032
Noncurrent portion oflong-term debt (Note 5) 34,045,503 34,045,503 1,135,102
Net pension liability (Note 7) 15,278,604 15,278,604
Total noncurrent liabilities 49,398,270 17,663 49,415,933 40,377,778
Total Liabilities 55,994,698 40,666 53,910 56,089,274 42,889,351
DEFERRED INFLOW
Related to pension (Note 7) 579,911 579,911
NET POSITION:
Net investment in capital assets 73,875,203 11,802,645 489,856 86,167,704 4,118,581
Unrestricted (deficit) 4,241,017 2,106,776 929,550 7,277,343 (13,722,4362
Total Net Position $78,116,220 $13,909,421 $1,419,406 93,445,047 ($9,603,8552
Some amounts reported for business-type activities in the statement
of net position are different because certain internal service fund
assets and liabilities are included in business-type activities ~77,4182
$93,367,629
See accompanying notes to financial statements
42
CITY OF SOUTH SAN FRANCISCO
PROPRIETARY FUNDS
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION
FOR THE YEAR ENDED JUNE 30, 2017
Business-typeActivities -Enterprise Funds
Sewer Parking Storm
Enterprise District Water Total
OPERATING REVEl\'lJES
Charges for services $19,795,480 $404,456 $20,199,936
Other cities' participation 5,763,645 5,763,645
Permit fees 102,289 102,289
Parking fees $916,687 916,687
Total Operating Revenues 25,661,414 916,687 404,456 26,982,557
OPERATING EXPENSES
Personnel expenses 8,210,747 358,258 1,144,188 9,713,193
Professional services 1,358,364 153,402 32,521 1,544,287
OPEB expenses 535,039 535,039
Program supplies 1,345,831 18,981 32,968 1,397,780
Insurance 187,983 3,297 191,280
Self-insurance and claims
Repair and maintenance 1,276,158 22,788 1,298,946
Rents and leases 1,592,100 1,592,100
Utilities 1,481,736 51,219 12,602 1,545,557
Administration 1,290,069 100,900 64,156 1,455,125
Depreciation 4,104,622 255,014 12,378 4,372,014
Other 79,246 216 79,462
Total Operating Expenses 21,461,895 937,774 1,325,114 23,724,783
Operating Income (Loss) 4,199,519 (21,087) (920,658) 3,257,774
NONOPERATING REVEl\'lJES (EXPENSES)
Interest income 23,552 2,795 1,363 27,710
Gain on dispositions of capital assets
Interest expense (1,085,231) (1,085,231)
Other 14,384 14,384
Total Nonoperating Revenues (Expenses) (1,061,679) 2,795 15,747 (1,043, 137)
Income (loss) before transfers 3,137,840 (18,292) (904,911) 2,214,637
TRANSFERS
Transfers in (Note 4C) 1,860 1,103,178 1,105,038
Transfers out (Note 4C)
Change in Net Position 3,139,700 (18,292) 198,267 3,319,675
Net Position (Deficits) -July 1 74,976,520 13,927,713 1,221,139 90,125,372
Net Position (Deficits) -June 30 $78,116,220 $13,909,421 $1,419,406 $93,445,047
Change in Net Position $3,319,675
Some amounts reported for business-type activities in the
statement of activities are different because the net revenue
(expense) of certain internal service funds is reported
with business-type activities (125,344)
Change in Net Position of Business-Type Activities $3,194,331
See accompanying notes to financial statements
43
Governmental
Activities
Internal
Service Funds
$25,016,836
25,016,836
14,544,617
639,502
2,070,095
1,394,756
1,362,542
3,253,303
1,009,266
29,478
760,921
315,537
25,380,017
(363,181)
32,800
19,646
(65,943)
92,286
78,789
(284,392)
1,032,576
(96,245)
651,939
(10,255,794)
($9,603,855)
CITY OF SOUTH SAN FRANCISCO
PROPRIETARY FUNDS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2017
Governmental
Business-type Activities -Enterprise Funds Activities
Sewer Parking Storm Internal
Enterprise District Water Total Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers $25,981,757 $916,687 $425,377 $27,323,821
Cash payment to suppliers for goods and services (7,858,907) (313,930) (141,010) (8,313,847) ($5,630,718)
Cash payment to employees for services (8,393,871) (355,067) (1,169,732) (9,918,670) (14,415,344)
Cash received from interfund service provided 25,105,855
Cash payment for judgments and claims (1,681,308)
Other receipts 409,917
Net Cash Provided by (Used in) Operating Activities 9,728,979 247,690 (885,365) 9,091,304 3,788,402
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers in 1,860 1,103,178 1,105,038 1,032,576
Transfers out (96,2452
Net Cash Provided by Noncapital Financing Activities 1,860 1,103,178 1,105,038 936,331
CASH FLOWS FROM CAPITAL
AND RELATED FINANCING ACTIVITIES
Principal paid on long-term debt ( 4,536,800) ( 4,536,800) (565,475)
Interest paid on long-term debt (1,169,086) (1,169,086) (65,943)
Acquisition of capital assets, net (2,588,459) (261,161) (2,849,620) (1,629,268)
Proceeds from the sale of capital assets 19,646
Net Cash Used in Capital and Related Financing Activities (8,294,345) (261,1612 (8,555,506) (2,241,040)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 6,052 187 421 6,660 (7,901)
Net Cash Provided by Investing Activities 6,052 187 421 6,660 (7,901)
Net Increase (Decrease) in cash and cash equivalents 1,442,546 247,877 (42,927) 1,647,496 2,475,792
Cash and cash equivalents, beginning 17,206,683 1,892,163 1,022,616 20,121,462 24,714,764
Cash and cash equivalents, ending $18,649,229 $2,140,040 $979,689 $21,768,958 $27,190,556
Reconciliation of operating income (loss) to net cash
provided by operating activities:
Operating income (loss) $4,199,519 ($21,087) ($920,658) $3,257,774 ($363,181)
Adjustments to reconcile operating income (loss)
to cash flows from operating activities:
Depreciation 4,104,622 255,014 12,378 4,372,014 760,921
Other non-operating revenue (expenses) 14,384 14,384 92,286
Net change in assets and liabilities:
Accounts and lease receivables 320,343 6,537 326,880 (3,267)
Accounts payable 1,256,128 15,064 27,538 1,298,730 92,859
Other payable 31,491 (4,492) 26,999 263,832
Accrued insurance losses 1,571,995
OPEB obligations 1,268,332
Compensated absence obligations (37,584) 3,191 (25,544) (59,937) 104,625
(Decrease) increase due to retirement system (145,540) (145,540)
Net Cash Provided by (Used in) Operating Activities $9,728,979 $247,690 ($885,3652 $9,091,304 $3,788,402
See accompanying notes to basic financial statements
44
· FIDUCIARY FUND
An agency fund is used to account for assets held by the City acting as an agent for another government
entity. The financial activity of this fund, excluded from the Entity-wide financial statements, is presented
in a separate Fiduciary Fund financial statement.
SUCCESSOR AGENCY PRIVATE PURPOSE TRUST FUND
The Fund is used to account for the activities of the Successor Agency to the former Redevelopment
Agency of the City of South San Francisco.
SSF EMPLOYEE DEFERRED COMP TRUST OVERSIGHT FUND
This fund is used to pay for the administrative costs of monitoring the Deferred Compensation Funds on
behalf of City employees.
45
CITY OF SOUTH SAN FRANCISCO
FIDUCIARY FUNDS
STATEMENT OF FIDUCIARY NET POSITION
JUNE 30, 2017
ASSETS
Cash and investments (Note 2)
Accounts receivable
Interest receivable
Advances to the City (Note 5)
Loans receivable (Note 13B)
Restricted cash and investments (Note 2)
Capital assets (Note 13C):
Nondepreciable
Depreciable, net accumulated depreciation
Total Assets
LIABILITIES
Accounts payable
Accrued interest payable
Deposits
Other accrued liabilities
Noncurrent portion of pollution remediation (Note 13E)
Long-term debt (Note 13D):
Due within one year
Due in more than one year
Total Liabilities
NET POSITION
Held in trust for other purposes
Successor
Agency
Private Purpose
Trust Fund
$1,390,743
2,941
20,285
10,691,152
218,030
31,158,229
2,520,264
521,409
$46,523,053
$3,869
9,333
37,519
537,000
275,000
285,000
1,147,721
$45,375,332
See accompanying notes to financial statements
46
Agency Fund
SSF Employee
Def Comp
Trust
Oversight
$105,663
318
$105,981
$24,492
81,489
$105,981
CITY OF SOUTH SAN FRANCISCO
FIDUCIARY FUNDS
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FOR THE YEAR ENDED JUNE 30, 2017
ADDITIONS
Intergovernmental
Interest and rentals
Other
Total Additions
DEDUCTIONS
Economic and Community Development
Interest expense
Depreciation
Total Deductions
SPECIAL ITEMS
Assets transferred to the City of South San Francisco (Note 13G)
Loss on disposal of capital assets
Total Special Items
Change in net position
NET POSITION HELD IN TRUST FOR OTHER PURPOSES
Beginning of the year
End of the year
See accompanying notes to financial statements
47
Successor
Agency
Private Purpose
Trust Fund
$795,840
521,429
23,303
1,340,572
4,223,568
810,400
71,651
5,105,619
45,205,422
3,436,986
48,642,408
(52,407,455)
97,782,787
$45,375,332
This Page Left Intentionally Blank
-CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Description of the Financial Reporting Entity
As required by generally accepted accounting principles, the financial statements present the City
of South San Francisco (the City) as the Primary Government, with its component units for which
the City is considered financially accountable. The component units discussed below are
included in the City's reporting entity because of the significance of their operational and
financial relationships with the City.
B. Description of Blended Component Units
The accompanying basic financial statements include all funds and boards and commissions that
are controlled by the City Council. The basic financial statements include the City's blended
component units, entities for which the City is considered to be financially accountable. A
blended component unit, although a legally separate entity, is in substance, part of the City's
operations and so data from this unit is combined with the City. The City's following blended
component units are described below.
The City of South San Francisco Capital Improvements Financing Authority is a joint
exercise of powers authority created in 1991 between the City and the City of South San
Francisco former Redevelopment Agency. The Financing Authority is authorized to borrow
money through the purchase or issuance of bonds, notes, or other obligations for the purpose of
making loans to the City and other public entities to finance capital improvements. The City
Council members serve as the Board of Directors.
C. Description of Discrete Component Unit
The City of South San Francisco Conference Center Authority was established in 1992 to
manage and operate the South San Francisco Conference Center. The Authority is governed by a
Board of nine commissioners consisting of two Council members and seven representatives from
various businesses appointed by City Council.
The Authority does not meet the criteria of a blended component unit, since the City Council is
not the component unit's governing body and the Authority does not provide services entirely to
the City. However the City is financially accountable and is able to impose its will on the
Authority. The Authority is therefore considered a discrete component unit with its financial data
reported separately from the financial data of the City.
The City of South San Francisco Conference Center Authority financial statements may be
obtained from the Authority at 255 South Airport Boulevard, South San Francisco, CA 94080.
49
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
D. Basis of Presentation
Government-wide Statements -The Statement of Net Position and the Statement of Activities
display information about the primary government (the City) and its component units. These
statements include the fmancial activities of the overall City government, except for fiduciary
activities. Interfund transfers and amounts owed between funds within the primary government
have been eliminated from the statements. Amounts representing interfund services and uses
remain in the statements. These statements distinguish between the governmental and business-
type activities of the City. Governmental activities generally are financed through taxes,
intergovernmental revenues, and other nonexchange transactions. Business-type activities are
financed in whole or in part by fees charged to external parties.
The Statement of Activities presents a comparison between direct expenses and program revenues
for each segment of the business-type activities of the City and for each function of the City's
governmental activities. Direct expenses are those that are specifically associated with a program
or function and, therefore, are clearly identifiable to a particular function. Program revenues
include (a) charges paid by the recipients of goods or services offered by the programs, (b) grants
and contributions that are restricted to meeting the operational needs of a particular program and
( c) fees, grants and contributions that are restricted to fmancing the acquisition or construction of
capital assets. Revenues that are not classified as program revenues, including all taxes, are
presented as general revenues.
Fund Financial Statements: The fund financial statements provide information about the City's
funds, including fiduciary funds and blended component units. Separate statements for each fund
category -governmental, proprietary, and fiduciary -are presented. The emphasis of fund
financial statements is on major individual governmental and enterprise funds, each of which is
displayed in a separate column. All remaining governmental and enterprise funds are aggregated
and reported as nonmajor funds.
Proprietary fund operating revenues, such as charges for services, result from exchange
transactions associated with the principal activity of the fund. Exchange transactions are those in
which each party receives and gives up essentially equal values. Nonoperating revenues, such as
subsidies and investment earnings, result from nonexchange transactions or ancillary activities.
E. Major Funds
Major funds are defined as funds that have either assets, liabilities, revenues or
expenditures/expenses equal to ten percent of their fund-type total and five percent of the grand
total. The General Fund is always a major fund. The City may also select other funds it believes
should be presented as major funds.
The City reported the following major governmental funds m the accompanying financial
statements:
General Fund -Accounts for resources traditionally associated with government, such as
administration, public safety, library, parks, maintenance, and recreation, outside of those
accounted for in other funds.
50
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Low and Moderate Income Housing Asset Special Revenue Fund -This fund was established
to account for the activities related to the assets assumed by the City as Housing Successor to the
housing activities of the former Redevelopment Agency of the City.
Capital Improvement Capital Projects Fund -Accounts for 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.
East of 101 Sewer Impact Fees Capital Projects Fund -These fees provide new
development's share of new and rehabilitated sewer collection and treatment facilities to serve the
East of Highway 101 area.
East of 101 Traffic Impact Fees Capital Projects Fund -These fees are to provide new
developments share of new and expanded roadway and intersection improvements to serve the
East of Highway 101 area.
Child Care Impact Fees Capital Projects Fund -These citywide fees provide new
development's share of new and expanded childcare facilities to serve the City.
Developer Deposits Capital Projects Fund -Accounts for a deposit by a large corporation for
various capital projects the developer agreed to fund.
Capital Infrastructure Reserve Fund -Replacement, upgrade, and maintenance of the City's
infrastructure are backlogged, constituting a significant liability. Funds are set aside in this fund
as part of the budget process and as part of the City's reserve policy to address the replacement
and/or upgrade of the city infrastructure (such as parks, buildings, facilities, streets, sidewalks,
and storm water facilities).
The City reported all enterprise funds as major funds in the accompanying financial statements.
The enterprise funds are:
Sewer Enterprise Fund -Accounts for user charges and debt proceeds supporting the operation,
maintenance, and capital expansion of the wastewater collection and treatment system.
Parking District Fund -Accounts for meter and parking permit fees used to acquire and
maintain parking facilities.
Storm Water Fund -Accounts for user charges sustaining the Storm Water Management
Program mandated by state and federal authorities.
The City also reports the following fund types:
Internal Service Funds -These funds account for City services, self insurance, health and
retirement benefits, and equipment replacement; all of which are provided to other departments
on a cost-reimbursement basis.
51
CITY OF· SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Fiduciary Funds -An agency fund is used to account for assets held by the City as an agent for
SSF Employee Deferred Comp Trust Oversight Fund. The Successor Agency Private-Purpose
Trust Fund accounts for the accumulation of resources to be used for payments at appropriate
amounts and times in the future. The financial activities of the funds are excluded from the
Government-wide financial statements, but are presented in the separate Fiduciary Fund financial
statements.
F. Basis of Accounting
The government-wide, proprietary, private-purpose trust fund, and discretely presented
component unit financial statements are reported using the economic resources measurement
focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses
are recorded at the time liabilities are incurred, regardless of when the related cash flows take
place.
The agency funds which only report assets and liabilities and do not have a measurement focus.
Governmental funds are reported using the current financial resources measurement focus and
the modified accrual basis of accounting. Under this method, revenues are recognized when
measurable and available. The City considers all revenues reported in the governmental funds to
be available if the revenues are collected within sixty days after year-end. Expenditures are
recorded when the related fund liability is incurred, except for principal and interest on long-term
debt, claims and judgments, and compensated absences, which are recognized as expenditures to
the extent they have matured. General capital asset acquisitions are reported as expenditures in
governmental funds. Proceeds from long-term debt and acquisitions under capital leases are
reported as other financing sources.
Those revenues susceptible to accrual are property and sales taxes, certain intergovernmental
revenues, interest revenue, licenses and permits, charges for services, fines and forfeitures. Sales
taxes collected and held by the state at year end on behalf of the City are also recognized as
revenue. Other receipts and taxes are recognized as revenue when the cash is received.
Non-exchange transactions, in which the City gives or receives value without directly, receiving
or giving equal value in exchange, include taxes, grants, entitlements, and donations. On the
accrual basis, revenue from taxes is recognized in the fiscal year for which the taxes are levied or
assessed. Revenue from grants, entitlements, and donations is recognized in the fiscal year in
which all eligibility requirements have been satisfied. Under the terms of grant agreements, the
City may fund certain programs with a combination of cost-reimbursement grants, categorical
block grants, and general revenue. Thus, both restricted and unrestricted net position may be
made available to finance program expenditures. The City's policy is to first apply restricted
grant resources to such programs, followed by general revenues if necessary.
The City considers restricted shared state revenues such as gasoline taxes and public safety sales
taxes, restricted locally imposed transportation sales taxes, fines, forfeitures, licenses, permits,
charges for services, and program grants as program revenues.
52
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
!NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
G. Budgets, Budgetary Accounting, and Encumbrances
The City is not legally required to budget any of its funds, but does so to enhance City
management's effectiveness in their financial planning efforts and to enhance control over the
City's operations. Budgets are adopted on a modified accrual basis, except for encumbrances and
for the Capital Improvement Fund. Encumbrances are considered expenditures in the year of the
purchase order issuance. The Capital Improvement Fund is adopted on a multi-year project basis
with unexpended and unencumbered budgets reappropriated in the following year. The City
operates under the general laws of the State of California (the State) and annually adopts a budget
effective July 1 for the ensuing fiscal year for the General fund; Special Revenue funds; Capital
Projects funds except for the Developer Deposits Capital Projects Fund; and Enterprise funds.
The budget is adopted by the City Council and controlled at the department level for the General
fund and at the fund level or lower for all other funds with adopted budgets. From the effective
date of the budget, the amounts stated therein as proposed expenditures become appropriations to
the various City departments. The City Council may amend the budget by resolution during the
fiscal year. The department heads may authorize transfers within one object category within the
same department within a fund. The City Manager may authorize transfers between object
categories and departments within a fund.
All appropriations lapse at year-end, except for capital projects and encumbrances. Original
adopted budgets and final amended budgets are presented in the basic financial statements.
Supplementary budget appropriations were necessary during the year ended June 30, 2015.
Encumbrance accounting, under which, purchase orders, contracts and other commitments for the
expenditure of funds are recorded in order to reserve that portion of the applicable appropriation,
is employed as an extension of the budgetary process. Encumbrances outstanding at year-end are
reported as reservations of fund balances since they do not constitute expenditures or liabilities.
Encumbrances are reappropriated in the following year.
The budgetary comparison statements present comparisons of the legally adopted budget with
actual charges to appropriations on a budgetary basis. In order to provide a meaningful
comparison, the actual charges on a budgetary basis include encumbrances, which is a basis that
differs significantly from those used to present financial statements in conformity with generally
accepted accounting principles.
Certain indirect costs are included in program expenses reported for individual functions and
activities.
53
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) I
H. Expenditures in Excess of Appropriations -The City had the following General Fund
departments with expenditures in excess of appropriations for the year ended June 30, 2017:
General Fund:
City Council
City Attorney
City Manager
Finance
Non-departmental
Human Resources
Expenditures in
Excess of Budget
(Non GAAP
Legal Basis)
$2,450
3,714
16,230
189,710
556,260
74,322
L Cash Equivalents -For purposes of the statement of cash flows, the City considers all highly
liquid investments (including all restricted assets) with maturity of three months or less when
purchased to be cash equivalents. The City maintains a cash and investment pool that is available
for use by all funds. As the proprietary funds' share of this pool is readily available when needed,
such share is also considered to be cash equivalent. Deposit assets in the proprietary funds are
related to insurance and benefits and are not considered cash equivalents for purposes of the
statement of cash flows.
J. Inventory and Prepaid Items -consist of consumable supplies. Inventory is stated at cost (first-
in, first-out method). The costs are recorded as expenditures at the time the individual inventory
or prepaid item is consumed. Reported inventory and prepaid items are equally offset by a fund
balance reservation, which indicates that they do not constitute "available spendable resources"
even though they are a component of net current assets.
K. Capital Assets -Donated capital assets, donated works of art and similar items, and capital assets
received in a service concession arrangement are valued at acquisition value. All other capital
assets are valued at historical cost or estimated historical cost if actual historical cost is not
available. Contributed capital assets are valued at their estimated fair market value on the date
contributed.
The purpose of depreciation is to spread the cost of capital assets equitably among all users over
the life of these assets. The amount charged to depreciation expense each year represents that
year's pro rata share of the cost of capital assets.
54
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
J NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) J
Depreciation is provided using the straight line method which means the cost of the asset is
divided by its expected useful life in years and the result is charged to expense each year until the
asset is fully depreciated. The City has assigned the useful lives listed below to capital assets:
Buildings
Clean water facilities and transmission lines
Improvements
Machinery and equipment
Furniture and fixtures
Infrastructure
50 years
40 years
30 years
5-20 years
12 years
20-40 years
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Interest incurred during the construction phase is reflected in the capitalized value of the asset
constructed, net of interest earned on the invested proceeds over the same period. The
capitalization level is $20,000 for vehicles, and $100,000 for all else, including all other
equipment that is not a vehicle.
L. Vacation and Sick Pay -are accrued as earned. Upon termination, employees are paid for all
unused vacation at their current hourly rates. After five to twenty years of employment, one half
of accumulated sick leave becomes vested, up to a maximum amount as specified under labor
contract provisions. The vested portion is available for current use or, if unused, is payable at
termination or retirement.
The long-term portion of the liability for compensated absences for governmental fund type
operations is recorded as compensated absences in the government-wide financial statements.
The portion expected to be permanently liquidated is recorded in the Health and Retirement
Benefits Internal Service Fund. Proprietary fund liabilities are recorded within their respective
funds.
The changes of the compensated absences were as follows:
Governmental Business-Type
Activities Activities Total
Beginning Balance $6,027,748 $548,454 $6,576,202
Additions 4,340,262 438,748 4,779,010
Payments (3,853,705) (498,685) (4,352,390)
Ending Balance $6,514,305 $488,517 $7,002,822
Current Portion $3,681,331 $396,691 $4,078,022
Compensated absences are liquidated by the fund that has recorded the liability. The long-term
portion of governmental activities compensated absences is liquidated primarily by the Health
and Retirement Benefits Internal Service Fund.
55
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) I
M. Property Tax Levy, Collection and Maximum Rates -State of California Constitution Article
XIII A provides that the combined maximum property tax rate on any given property may not
exceed 1 % of its assessed value unless an additional amount for general obligation debt has been
approved by voters. Assessed value is calculated at 100% of market value as defined by Article
XIII A and may be adjusted by no more than 2% per year unless the property is sold, transferred,
or substantially improved. The State Legislature has determined the method of distribution of
receipts from a 1 % tax levy among the counties, cities, school districts and other districts. The
County of San Mateo assesses properties, bills for and collects property taxes on the schedule that
follows:
Valuation/lien dates
Levy dates
Due dates (delinquent as of)
Secured
January 1
July 1
50% on November 1(December10)
50% on February 1 (April 10)
Unsecured
January 1
July 1
July 1 (August 31)
The term "unsecured" refers to taxes on personal property other than land and buildings. These
taxes are secured by liens on the property being taxed.
Property taxes levied are recorded as revenue and receivables when they are collected during the
fiscal year of levy or within 60 days of year-end.
N. Land held for development -is stated at the lower of historical cost or net realizable value (equal
to agreed upon sales price if a disposition and development agreement has been reached with a
developer).
0. Unbilled Services -for the Sewer Rental Enterprise Fund are accrued at year-end.
P. Use of Estimates -The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent asset and liabilities at the
dates of the financial statements and the reported amounts of revenues and expenditures/expenses
during the reporting periods. Actual results could differ from those estimates.
Q. Deferred Outflows/Inflows of Resources -In addition to assets, the statement of financial
position or balance sheet reports a separate section for deferred outflows of resources. This
separate financial statement element, deferred outflows of resources, represents a consumption of
net position or fund balance that applies to a future period(s) and so will not be recognized as an
outflow of resources (expense/expenditure) until then. In addition to liabilities, the statement of
financial position or balance sheet reports a separate section for deferred inflows of resources.
This separate financial statement element, deferred iliflows of resources, represents an acquisition
of net position or fund balance that applies to a future period( s) and so will not be recognized as
an inflow of resources (revenue) until that time.
56
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
[ NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) I
R. New Accounting Pronouncements
Governmental Accounting Standards Board (GASB) Statement No. 73 -Accounting and Financial
Reporting for Pensions and Related Assets that are not within the scope of GASE Statement 68.
This Statement establishes requirements for defined benefit pension that are not within the scope of
Statement No. 68, Accounting and Financial Reporting for Pensions, as well as for the assets
accumulated for purposes of providing those pensions. In addition, it establishes requirements for
defined contribution pensions that are not within the scope of Statement 68. It also amends certain
provisions of Statement No. 67, Financial Reporting for Pension Plans, and Statement 68 for
pension plans and pensions that are within their respective scopes. The statement is effective for the
2016-2017 fiscal year and had no impact on the City's financial statements.
Governmental Accounting Standards Board (GASB) Statement No. 74 -Financial Reporting for
Postemployment Benefit Plans other than Pension Plans. The objective of this statement is to
improve the usefulness of information about postemployment benefits other than pensions (other
postemployment benefits or OPEB) included in the general purpose external financial reports of
state and local governmental OPEB plans for making decisions and assessing accountability. This
Statement replaces Statements No. 43, Financial Reporting for Postemployment Benefit Plans
Other Than Pension Plans, as amended, and No. 57, OPEB Measurements by Agent Employers
and Agent Multiple-Employer Plans. It also includes requirements for defined contribution OPEB
plans that replace the requirements for those OPEB plans in Statement No. 25, Financial
Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution
Plans, as amended, Statement 43, and Statement No. 50, Pension Disclosures. The statement is
effective for the 2016-2017 fiscal year and had no impact on the City's financial statements.
Governmental Accounting Standards Board (GASB) Statement No. 77 -Tax Abatement
Disclosures. For financial reporting purposes, this Statement defines a tax abatement as resulting
from an agreement between a government and an individual or entity in which the government
promises to forgo tax revenues and the individual or entity promises to subsequently take a
specific action that contributes to economic development or otheryvise benefits the government or
its citizens. This Statement requires governments that enter into tax abatement agreements to
disclose information about the agreements, including (1) brief descriptive information, such as the
tax being abated, the authority under which tax abatements are provided, eligibility criteria, the
mechanism by which taxes are abated, provisions for recapturing abated taxes, and the types of
commitments made by tax abatement recipients, (2) the gross dollar amount of taxes abated
during the period, and (3) commitments made by a government, other than to abate taxes, as part
of a tax abatement agreement. The statement is effective for the 2016-2017 fiscal year and had no
impact on the City's financial statements.
Governmental Accounting Standards Board (GASB) Statement No. 78 -Pensions Provided
through Certain Multiple-Employer Defined Benefit Pension Plans. The objective of this Statement
is to address a practice issue regarding the scope and applicability of GASB Statement No. 68,
Accounting and Financial Reporting for Pensions-an amendment to GASB Statement No. 27. This
issue is associated with pensions provided through certain multiple-employer defined benefit
pension plans and to State or local governmental employers who employees are provided with such
pensions. The requirements of this Statement are effective for reporting periods beginning after
December 15, 2015. This Statement had no impact on the City's financial statements.
57
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) I
Governmental Accounting Standards Board Statement (GASB) No. 80 -Blending Requirements
for Certain Component Unit -an amendment to GASB Statement No. 14. The objective of this
Statement is to improve financial reporting by clarifying the financial statement presentation
requirements for certain component units. This Statement amends the blending requirements
established in paragraph 53 of GASB Statement No. 14, The Financial Reporting Entity. The
additional criterion requires blending of a component unit incorporated as a not-for-profit
corporation in which the primary government is the sole corporate member. The additional
criterion does not apply to component units included in the financial reporting entity pursuant to
the provisions of GASB Statement No. 39, Determining Whether Certain Organizations Are
Component Units -an amendment to GASB Statement No. 14. The requirements of this
Statement are effective for reporting periods beginning after June 15, 2016 and had no impact on
the City's financial statements
Governmental Accounting Standards Board Statement (GASB) No. 82, -Pension Issues-an
amendment ofGASB Statements No. 67, No. 68, and No. 73. The objective of this Statement is to
address certain issues that have been raised with respect to GASB Statement No. 67, Financial
Reporting for Pension Plans-an amendment to GASB Statement No. 25, GASB Statement No. 68,
Accounting and Financial Reporting for Pensions-an amendment to GASB Statement No. 27, and
GASB Statement No. 73, Accounting and Financial Reporting for Pensions and Related Assets
That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of
GASB Statements 67 and 68. Specifically, this Statement addresses issues regarding (1) the
presentation of payroll-related measures in required supplementary information; (2) the selection of
assumptions and the treatment of deviations from the guidance in an Actuarial Standard of Practice
for financial reporting purposes; and (3) the classification of payments made by employers to satisfy
employee (plan member) contribution requirements. The requirements of this Statement are
effective for reporting periods beginning after June 15, 2016, except for the requirements of this
Statement for the selection of assumptions in a circumstance in which an employer's pension
liability is measured as of a date other than the employer's most recent fiscal year end. In that
circumstance, the requirements for the selection of assumptions are effective for that employer in
the first reporting period in which the measurement date of the pension liability is on or after June
15, 2017. This statement had no significant impact on the City's financial statements.
S. Fair Value Measurements
Fair value is defmed as the price that would be received to sell an asset or paid to transfer a
liability in an orderly transaction between market participants at the measurement date. The City
categorizes its fair value measurements within the fair value hierarchy established by generally
accepted accounting principles. The fair value hierarchy categorizes the inputs to valuation
techniques used to measure fair value into three levels based on the extent to which inputs used in
measuring fair value are observable in the market.
Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2 inputs are inputs -other than quoted prices included within level 1 -that are observable
for an asset or liability, either directly or indirectly.
Level 3 inputs are unobservable iri.puts for an asset or liability.
If the fair value of an asset or liability is measured using inputs from more than one level of the
fair value hierarchy, the measurement is considered to be based on the lowest priority level input
that is significant to the entire measurement.
58
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 2 -CASH AND INVESTMENTS I
The City's goal is to invest at the maximum yield, consistent with safety and liquidity, while
individual funds can process payments for expenditures at any time.
A. Policies
The City invests in individual investments and in investment pools. Individual investments are
evidenced by specific identifiable securities instruments, or by an electronic entry registering the
owner in the records of the institution issuing the security, called the book entry system. In order
to increase security, the City employs the Trust Department of a bank as the custodian of certain
City managed investments, regardless of their form.
California Law requires banks and savings and loan institutions to pledge government securities
with a market value of 110% of the City's cash on deposit, or first trust deed mortgage notes with
a market value of 150% of the deposit, as collateral for these deposits. Under California Law this
collateral is held in a separate investment pool by another institution in the City's name and
places the City ahead of general creditors of the institution.
The City's investments are carried at fair value, as required by generally accepted accounting
principles. The City adjusts the carrying value of its investments to reflect their fair value at each
fiscal year end, and it includes the effects of these adjustments in income for that fiscal year.
B. Classification
Cash and investments as of June 30, 2017 are classified in the financial statements as shown
below, based on whether or not their use is restricted under the terms of City debt instruments or
agency agreements.
Financial Statement Presentation:
Statement ofNet Position:
City of South San Francisco:
Cash and investments available for operations
Restricted cash and investments
Total Primary Government cash and investments
Statement ofFiduciary Assets:
Cash and investments available for operations
Restricted cash and investments
Total Fiduciary cash and investments
Conference Center:
Cash and investments available for operations
Restricted cash and investments
Total South San Francisco
Conference Center cash and investments
Total cash and investments
59
$13 8,697, 709
108,392
138,806,101
1,496,406
31,158,229
32,654,635
3,240,137
480,922
3,721,059
$175,181,795
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 2 -CASH AND INVESTMENTS (Continued) I
The City does not allocate investments by fund. Each proprietary fund's portion of Cash and
Investments Available for Operations is in substance a demand deposit available to finance
operations, and is considered a cash equivalent in preparing the statement of cash flows.
C. Investments Authorized by the California Government Code and the City's Investment Policy
The City's investment policy and the California Government Code allow the City to invest in the
following provided the credit ratings of the issuers are acceptable to the City and approved
percentages and maturities are not exceeded. The table below also identifies certain provisions of
the California Government Code, or the City's Investment Policy where it is more restrictive:
Authorized Investment Type
U.S. Treasury Obligations
U.S. Agency Securities
Asset-Backed Securities
Connnercial Paper
Repurchase Agreements
Local Agency fuvestment Fund (LAIF)
Money Market Mutual Funds
Corporate Medium-Term Notes
Supranational Obligations
Maximum
Maturity
5 years
5 years
5 years
270 days
90days
Upon Demand
NIA
5 years
5 years
Minimum
Credit
Quality
NIA
NIA
AA
Al,Pl
AA
NIA
Highest
Rating
Category
A
AA
Maximum
Percentage
of Portfolio
No Limit
25%
20%
25%
No Limit
$65 million
20%
30%
30%
Maximum
Investment
in One Issuer
No Limit
No Limit
No Limit
5%
No Limit
No Limit
10%
5%
10%
The City of South San Francisco Conference Center Authority (Authority) maintains its cash and
investments separately from the City. The investment policy of the Authority contains no
limitations on the amount that can be invested in any one issue beyond that stipulated by the
California Government Code.
60
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
[ NOTE 2 -CASH AND INVESTMENTS (Continued)
D. Investments Authorized by Debt Agreements
The Successor Agency to the former Redevelopment Agency must maintain required amounts off
cash and investments with trustees or fiscal agents under the terms of certain debt issues. These
funds are unexpended bond proceeds or are pledged as reserves to be used if the City fails to meet
its obligations under these debt issues. The California Government Code requires these funds to
be invested in accordance with City ordinance bond indentures or State statute. The table below
identifies the investment types that are authorized for investments held by fiscal agents. The table
also identifies certain provisions of these debt agreements:
Authorized Investment TYJIC
U.S. Treasury Obligations
U.S. Agency Securities
Commercial Paper
State and Local Investment Pool
Guaranteed Investment Contracts (fully
collateraliz.ed) (A)
Municipal Obligations
State Obligations
Maximum
Maturity
NIA
NIA
270days
NIA
NIA
NIA
NIA
Minimum
Credit
Quality
NIA
NIA
Highest
Rating
Category
Highest
Rating
Category
AAA
Highest
Rating
Category
Two Highest
Rating
Categories
Maximum
Percentage
of Portfolio
No Limit
No Limit
No Limit
No Limit
No Limit
No Limit
No Limit
(A) Guaranteed Investment Contracts must be fully collateralized with U.S. Treasury Obligations or
U.S. Agency Obligations.
61
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 2 -CASH AND INVESTMENTS (Continued) I
The City of South San Francisco Conference Center Authority must maintain required amounts of
cash and investments with trustees or fiscal agents under the terms of certain debt issues. These
funds are unexpended bond proceeds or are pledged as reserves to be used ifthe Authority fails to
meet its obligations under these debt issues. The California Government Code requires these
funds to be invested in accordance with the Authority's ordinance, bond indentures or State
statute. The table below identifies the investment types that are authorized for investments held
by fiscal agents. The table also identifies certain provisions of these debt agreements:
Minimum Maximum
Maximum Credit Percentage
Authorized Investment Type Maturi!}: Quali!}'. of Portfolio
U.S. Treasury Obligations NIA NIA No Limit
U.S. Agency Securities NIA NIA 10%
Negotiable Certificates ofDeposit NIA A No Limit
Commercial Paper NIA Aaa No Limit
Corporate Notes NIA A No Limit
Money Market NIA NIA No Limit
Guaranteed Investment Contracts (fully
collateraliz.ed) (A) NIA AAA No Limit
(A) Guaranteed Investment Contracts must be fully collateralized with U.S. Treasury Obligations or
U.S. Agency Obligations.
62
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 2 -CASH AND INVESTMENTS (Continued)
E. Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value
of an investment. Normally, the longer the maturity of an investment, the greater the sensitivity
of its fair value to changes in market interest rates. The City also manages its interest rate risk is
by holding most investments to maturity, thus reversing unrealized market gains and losses.
Information about the sensitivity of the fair values of the City's investments (including
investments held by bond trustee) to market interest rate fluctuations is provided by the following
table that shows the distribution of the City's investments by maturity or earliest call date:
Remaining maturity
City and Fiduciary:
U.S. Agency Securities
Non-callable
U.S. Treasury Notes
Local Agency Investment Fund
Money Market Funds
Guaranteed Investment Agreements
Corporate Notes
Commercial Paper
Asset-Backed Securities
Supranational Obligations
South San Francisco Conference Center:
Local Agency Investment Fund
Money Market Funds
Total Investments
Less than
1 year
$61,140,370
23,855,234
3,083,238
2,712,089
480,922
$91,271,853
Cash in Banks and on Hand -City of South San Francisco
Cash in Banks and on Hand -South San Francisco Conference Center
Total Cash and Investments
One to Five
Years
$23,853,192
21,703,495
303,000
19,572,677
8,508,998
6,522,240
$80,463,602
Total
$23,853,192
21,703,495
61,140,370
23,855,234
303,000
19,572,677
3,083,238
8,508,998
6,522,240
2,712,089
480,922
171, 735,455
2,918,292
528,048
$175,181,795
The City is a participant in the Local Agency Investment Fund (LAIF) that is regulated by
California Government Code Section 16429 under the oversight of the Treasurer of the State of
California. The City reports its investment in LAIF at the fair value amount provided by LAIF,
which is the same as the value of the pool share. The balance is available for withdrawal on
demand, and is based on the accounting records maintained by LAIF, which are recorded on an
amortized cost basis. Included in LAIF's investment portfolio are collateralized mortgage
obligations, mortgage-backed securities, other asset-backed securities, loans to certain state funds,
and floating rate securities issued by federal agencies, government-sponsored enterprises, United
States Treasury Notes and Bills, and corporations. At June 30, 2017, these investments have an
average maturity of 197 days.
Money market funds are available for withdrawal on demand and as of June 30, 2017 have an
average maturity of 36 days.
63
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 2 -CASH AND INVESTMENTS (Continued) I
F. Credit Risk
G.
Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of
the investment. This is measured by the assignment of a rating by a nationally recognized
statistical rating organization. Presented below is the actual rating as of June 30, 2017, for each
of the Primary Government's investment types as provided by Moody's investment rating system,
except as noted:
Investment T:t:Ee Aaa Aaa-mf Aal-Aa3 Al-A3 P-1 Total
City and Fiduciary:
U.S. Agency Securities
Non-callable $23,853,192 $23,853,192
Money Maiket Funds $23,855,234 23,855,234
Corporate Notes 2,137,799 $2,458,913 $14,975,965 19,572,677
Commercial Paper $3,083,238 3,083,238
Asset-Backed Securities 5,345,203 5,345,203
Supranational Obligations 6,522,240 6,522,240
South San Francisco Conference Center:
Money Market Funds 480,922 480,922
Totals $37,858,434 $24,336,156 $2,458,913 $14,975,965 $3,083,238 82,712,706
City and Fiduciary:
Not rated:
Guaranteed Investment Agreements 303,000
Asset Backed Securities 3,163,795
Local Agency Investment Fund 61,140,370
Exempt.from credit rate disclosure:
U.S. Treasuiy Notes 21,703,495
South San Francisco Conference Center:
Not rated:
Local Agency Investment Fund 2,712,089
Total Investments $171, 735,455
Concentration of Credit Risk
The City's investment policy contains limitations on the amount that can be invested in any one
issuer beyond that stipulated by the California Government Code. Investments in any one issuer,
other than U. S. Treasury securities, mutual funds, and external investment pools that represent
5% or more of total Entity-wide investments are as follows at June 30, 2017:
Issuer
Federal National Mortgage Association
64
Investment
Type
U.S. Agency Securities
Amount
$11,478,950
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 2 -CASH AND INVESTMENTS (Continued)
H. Fair Value Hierarchy
The City categorized its fair value measurements within the fair value hierarchy established by
generally accepted accounting principles. The hierarchy is based on the valuation inputs used to
measure fair value of assets. Level 1 inputs are quoted prices in an active market for identical
assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant
unobservable inputs.
The following is a summary of the fair value hierarchy of the fair value of investments of the City
as of June 30, 2017:
Investments by Fair Value Level:
City and Fiduciary:
U.S. Agency Securities
Non-callable
U.S. Treasury Notes
Corporate Notes
Commercial Paper
Asset Backed Securities
Supranational Obligations
Totals
Investments Measured at Amortized Cost:
City and Fiduciary:
Guaranteed Investment Agreements
Money Market Mutual Funds
South San Francisco Conference Center:
Money Market Mutual Funds
Investments Exempt from Fair Value Hierarchy:
City and Fiduciary:
Local Agency Investment Fund
South San Francisco Conference Center:
Local Agency Investment Fund
Total Investments
Level2
$23,853,192
21,703,495
19,572,677
3,083,238
8,508,998
6,522,240
$83,243,840
Total
$23,853, 192
21,703,495
19,572,677
3,083,238
8,508,998
6,522,240
83,243,840
303,000
23,855,234
480,922
61,140,370
2,712,089
$171,735,455
All Investments classified in Level 2 of the fair value hierarchy are valued using various pricing
techniques maintained by Interactive Data Pricing, including benchmark curves, sector groupings
and matrix pricing. These prices are obtained from various pricing sources by the City's
investment manager. Money market funds and guaranteed investment agreements were reported
at amortized cost.
65
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
NOTE 3 -CAPITAL ASSETS
A. Capital Asset Changes -Changes in capital assets during the fiscal year consist of:
Balance Transfers from Balance
June 30, 2016 Additions Retirements Transfers Successor Agency June 30, 2017
Governmental activities
Capital assets not being depreciated:
Land $47,563,435 ($7,481,022) $30,153,572 $70,235,985
Construction in Progress 26,684,122 $5,958,669 (14,051) ($21,968,404) 10,660,336
Total capital assets not being depreciated 74,247,557 5,958,669 (7,495,073) (21,968,404) 30,153,572 80,896,321
Capital assets being depreciated:
Buildings and Improvements 84,955,957 (710,000) 4,939,432 2,266,120 91,451,509
Infrastructure -Streets 183,079,365 11,848,800 194,928, 165
Infrastructure -Storm Drains 8,927,492 8,927,492
Infrastructure -Traffic Control Devices 5,138,138 4,403,511 9,541,649
Equipment and Vehicle 6,387,999 354,343 (77,289) 6,665,053
Furniture and Fixtures 1,837,554 776,661 2,614,215
Total capital assets being depreciated 290,326,505 354,343 (787,289) 21,968,404 2,266,120 314, 128,083
Less acclUTiulated depreciation for:
Buildings and Improvements (32,650,324) (2,235,450) 71,000 (359,663) (35,174,437)
Infrastructure -Streets (90,483,589) (5,528,966) (96,012,555)
Infrastructure -Storm Drains (2,957,561) (204,500) (3,162,061)
Infrastructure -Traffic Control Devices (2,586,321) (293,288) (2,879,609)
Equipment and Vehicle (5,993,033) (144,686) 77,289 (6,060,430)
Furniture and Fixtures (1,445,914) (63,425) (1,509,339)
Total accumulated depreciation (136,116,742) (8,4 70,315) 148,289 (359,663) (144,798,431)
Net Governmental Fund
Capital Assets Being Depreciated 154,209, 763 (8,115,972) (639,000) 21,968,404 1,906,457 169,329,652
Internal Service Fund Capital Assets
Capital assets not being depreciated:
Construction in Progress 103,736 162,140 (103,736) 162,140
Total capital assets not being depreciated 103,736 162,140 (I 03, 736) 162,140
Capital assets being depreciated:
Equipment and Vehicle 13,399,977 1,467,128 (83,403) 103,736 14,887,438
Accumulated depreciation (8,579,956) (760,921) 83,403 (9,257,474)
Net Internal Service Fwtd Capital Assets
Being Depreciated 4,820,021 706,207 103,736 5,629,964
Governmental activity capital assets, net $233,381,077 ($1,288,956) ($8,134,073) $32,060,029 $256,018,077
66
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
!NOTE 3-CAPITAL ASSETS (Continued) I
Balance
June 30, 2016 Additions Retirements Transfers
Business-type activities
Capital assets, not being depreciated:
Land $1,396,758
Balance
June 30, 2017
$1,396,758
Construction in Progress 12,111,583 $2,512,908 ($776,755) ($6,999,192) ____ 6-'-,8_4~8,,_5_44_
Total capital assets not being depreciated
Capital assets being depreciated:
Buildings and Improvements
Clean Water Facilities and Lines
Infrastructure -Storm Drains
Infrastructure -Streets
Equipment and Vehicle
Furniture and Fixtures
Total capital assets being depreciated
Less accumulated depreciation for:
Buildings and Improvements
Clean Water Facilities and Lines
Infrastructure -Storm Drains
Infrastructure -Streets
Equipment and Vehicle
Furniture and Fixtures
Total accumulated depreciation
Net capital assets being depreciated
Business-type activity capital assets, net
Component Unit:
13,508,341
66,715,639
75,522,774
4,773,977
7,377,546
11,179,118
31,154
165,600,208
(14,543,959)
(25,389,813)
(716,094)
(1,421,551)
(9,833,073)
(31,154)
(51,935,644)
113,664,564
$127,172,905
South San Francisco Conference Center
Buildings and Improvements
Furniture and Fixtures
Machinery and equipment
Total:
Less accumulated depreciation
Component mit, net
2,512,908
336,692
336,692
(1,611,714)
(1,888,070)
(159,132)
(209,570)
(503,528)
(4,372,014)
(4,035,322)
($1,522,414)
Balance
Jme 30, 2016
$10,654,098
714,158
206,896
11,575,152
(7,871,477)
$3,703,675
(776,755) -~<~6,_99_9~,1_92~) ____ 8~,2_4~5,'-3_02_
6,999,192
6,999,192
6,999,192
($776,755)
Additions Retirements
$280,006 ($111,647)
67,307
43,127 (12,466)
390,440 (124, 113)
(474,542) 124, 113
($84,102)
66,715,639
75,522,774
4,773,977
7,377,546
18,515,002
31,154
172,936,092
(16,155,673)
(27,277,883)
(875,226)
(1,631,121)
(10,336,601)
(31,154)
(56,307,658)
116,628,434
$124,873,736
Balance
Jme 30, 2017
$10,822,457
781,465
237,557
11,841,479
(8,221,906)
$3,619,573
B. Capital Asset Contributions -Some capital assets may have been acquired using federal and
State grant funds, or were contributed by developers or other governments. Contributed capital
assets are valued at their estimated acquisition value on the date contributed. GASB Statement 34
requires that these contributions be accounted for as revenues at the time the capital assets are
contributed.
67
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
!NOTE 3 -CAPITAL ASSETS (Continued) I
C. Depreciation Allocation -Depreciation expense is charged to functions and programs based on
their usage of the related assets. The amounts allocated to each function or program are as
follows:
Governmental Activities
Governmental functions
General government
Fire
Police
Public works
Parks and recreation
Library
:Economic and community development
Total Governmental Functions
Internal Service Funds
Total Governmental Activities
Business-Type Activities
Sewer Enterprise
Parking District
Storm Water
Total Business-Type Activities
I NOTE 4 -INTER-FUND TRANSACTIONS
A. Internal Balances
$627,468
385,741
50,479
6,915,857
403,851
60,001
26,918
8,470,315
760,921
$9,231,236
$4,104,621
255,015
12,378
$4,372,014
Internal balances are presented in the Entity-wide financial statements only. They represent the
net interfund receivables and payables remaining after the elimination of all such balances within
governmental and business-type activities.
B. Inter-Jund Receivables and Payables
Amounts due to or due from other funds reflect inter-fund balances for services rendered or short-
term loans expected to be repaid in the next fiscal year.
Due From Other Fund
General Fund
Due to Other Fund
Capital Improvement
Capital Projects Fund
Non-major Governmental Funds
68
Amount
$335,000
1,000
$336,000
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
NOTE 4 -INTER-FUND TRANSACTIONS (Continued)
C. Transfers
Resources may be transferred from one City fund to another. Transfers routinely fund capital
projects or capital outlays, lease or debt service payments, and operating expenses. The purpose
of majority of these transfers is to reimburse a fund that has made an expenditure on behalf of
another fund. Some expenditures reimbursed were for capital projects, debt service, maintenance
and operating expenses, and contributions for post-employment benefits.
Transfers between funds during the fiscal year ended June 30, 2017 were as follows:
FROMFUND (OUI)
General Fund
Fast oflOl Sewer Impact Fees Capital Project Fund
Fast oflOl Traffic Impact Fees Capital Project Fund
Developer Deposit Capital Projects Funds
Capital Infrastructure Reserve Capital Projects Fund
Non-major Governmental Funds
Internal Service Funds
TOFUND(IN)
Capital Improvement Capital Projects Fund
Capital Infrastructure Reserve Capital Projects Fund
Storm Water Fnterpris e Fund
Internal Service Funds
Sewer Enterprise Fund
Capital Improvement Capital Projects Fund
Capital Improvement Capital Projects Fund
General Fund
Capital Improvement Capital Projects Fund
Non-major Governmental Funds
General Fund
Capital Improvement Capital Projects Fund
Capital Infrastructure Reserve Capital Projects Fund
Storm Water Enterprise Fund
Capital Improvement Capital Projects Fund
Total
69
AMOUNT
$2,335,199
2,266,000
275,861
1,032,576
1,860
284,133
5,103
4,426,952
908,910
459,633
1,594,901
1,550,054
400,000
827,317
96,245
$16,464,744
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 5 -LONG-TERM DEBT I
A. Current Year Transactions and Balances
A summary of governmental and business-type activities transactions for the fiscal year ended
June 30, 2017 follows:
Authorized
and Balance at Balance at Current
Issued June 30, 2016 Retirement June 30, 2017 Portion
Gowrnmental Acti\ities:
2007 Loans Payable to the Successor Agency (1) $10,714,152 $23,000 $10,691,152
Total Gowrnmental Acti\ities Debt 10,714,152 23,000 10,691,152
Capitall.eases (2):
2008 Two Fire Trucks 260,154 100,982 159,172 $105,061
2010 Two Ambulances 131,959 87,190 44,769 44,768
2010 Two Fire Trucks 558,395 115,736 442,659 120,353
2013 Fire Truck 937,135 123,576 813,559 126,860
2014 Sweeper 351,355 137,991 213,364 141,379
Total Capital Leases 2,238,998 565,475 1,673,523 538,421
Net Gowrnmental Long-Term Debt $12,953,150 $588,475 $12,364,675 $538,421
Business-Type Acti\ities:
1999 State Water Resources Loan, 2.6%, due 8/ 1/22 (3) $47, 721,252 $20,705,346 $2,735,082 $17,970,264 $2,806,193
2004 State Water Resources Loan, 2.5%, due 111/27 (3) 21,258,529 12,270,846 1,095,280 11,175,566 1,122,663
2008 State Water Resources Loan, 2.4%, (4) 9,164,505 6,416,640 426,438 5,990,202 436,673
2005 Sewer Revenue Bonds, 2.75 to 5.0%, due 04/30/26 (5) 6,000,000 3,850,000 280,000 3,570,000 295,000
Total Fnterprise Fund Long-Term Debt $84,144,286 $43,242,832 $4,536,800 $38,706,032 $4,660,529
Component Unit-Conference Center:
2003 Revenue Bonds, 2.25% to 4.0%, due 9/1/18 (6) $5,865,000 $1,330,000 $425,000 $905,000 $445,000
Unamortized refunding loss on 2003 bonds (50,819) (26,515) (24,304)
Total Conference Center $5,865,000 $1,279,181 $398,485 $880,696 $445,000
70
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 5 -LONG-TERM DEBT (Continued) I
(1) As of June 30, 2017, the Oyster Point Improvements Impact Fund owed Successor Agency
(formerly the Merged Redevelopment Project Area Capital Project Fund) for developer fees in the
amount of $10,691,152 for the Flyover and Hook.ramps Projects that were completed in prior years.
The outstanding balance will be paid off from the future developer fees. With the dissolution of the
Agency effective January 31, 2012, the Successor Agency assumed the asset which the City is to
repay. This payable is recorded as a long-term obligation (see also Note 13). Prior to the
dissolution of all Redevelopment Agencies in California by the State, the former Redevelopment
Agency (Agency) advanced $12,176,207 to the Oyster Point Improvement Impact Fee Capital
Projects Fund (the Oyster Point Fund). The impact fees are collected according to a fee
methodology adopted under the terms of AB 1600. The fees are assessed against commercial
development in a specific geographic area that is primarily east of Highway 101 to repay the former
Agency for the funds it advanced to the Oyster Point Fund to pay for freeway interchange
improvements at Highway 101 and Oyster Point Blvd, and are assessed per an adopted Engineering
report's formula that measures each new development's impact on the area's trip traffic. While the
former Agency advanced the funds, the impact fee was put in place specifically to charge future
developers for their share of traffic trips generated prior to the construction of the improvements.
When the Agency was dissolved, the Successor Agency, and therefore, all local taxing entities, are
entitled to receive future Oyster Point Impact fees collected by the City from developers. Future
developers, not the City of South San Francisco, are legally obligated to pay the future fees until the
liability owed to the Successor Agency is paid off as long as the fee continues to be levied and is in
place. The repayment has significantly slowed since 2007, as development has subsided and fees
assessed have therefore dropped. Management believes it may take 10-3 0 years or more before the
Successor Agency is fully paid back.
(2) The City has entered into long-term capital leases with various financing agencies. Under
these capital leases, all leased assets shall be distributed to the City at the end of the lease terms
and shall thereafter remain the sole property of the City. Therefore, these capital leases have been
recorded at the present value of the future minimum lease payments at the date of inception of the
lease, and the corresponding assets have been included in the Statement of Net Position as
appropriate. Capital lease payments are made from revenues of the Equipment Replacement Internal
Service Fund and the General Fund.
(3) The two loans were authorized by the State Water Resources Control Board to improve and
expand the City's wastewater treatment plant. Loan proceeds were issued as the projects
progressed and debt service payments commenced one year after project completion. Sewage
treatment user fees support the debt service payments.
(4) State Water Resources Control Board Loan -In November 2007, the City approved the
$11.8 million loan agreement with State Water Resources Control Board (SWRCB) to finance the
City's Wet Weather Program project. Under the terms of the contract, the City has agreed to
repay $11.8 million to the State in exchange for receiving $9.2 million in proceeds to be used to
fund the Project. The difference between the repayment obligation and proceeds amounted to
$2.6 million and represents in-substance interest on the outstanding balance. Debt service
payments commenced on August 15, 2009.
71
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 5 -LONG-TERM DEBT (Continued) I
(5) On October 25, 2005, the California Statewide Communities Development Authority issued
2005D Water and Wastewater Revenue Bonds. The City participated in the pooled bond sale
and the City's portion of debt is $6,000,000. Proceeds were used to finance sewer system capital
improvement. The principal payment on the debt commenced in October 2006 and is due each
October 1. Final principal payment is due on October 1, 2026. Interest payment at the rate of
4.457% is payable semi-annually each April 1 and October 1.
The 2005 Water and Wastewater Revenue Bonds are secured by a pledge of net revenues of the
City's Enterprise system. Net Revenues available for debt service amounted to $8.3 million
which represented coverage of 18.5 over the $449,976 in debt service.
(6) On June 1, 2003, the City of South San Francisco Capital Improvement Financing Authority
(CIF A) issued $5,865,000 of 2003 Revenue Bonds. The CIF A was created through a joint
exercise of powers agreement between the City and the City of South San Francisco Financing
Authority for the purpose of obtaining financing for capital improvements. The 2003 Revenue
Bonds are obligations of the CIF A although the Authority is required to make the bond principal
and interest payments in return for the use and ownership of the improvements to the leased
buildings that comprise the Conference Center's facilities. The Authority has pledged the $2.50
tax imposed on the City's hotel occupants on a per day per room basis as the sole source of
repayment of these obligations. The 2003 revenue bonds are, in substance, obligations of the
Authority and have therefore been recorded as such in these discretely presented component unit
financial statements.
The 2003 revenue bonds were issued for the purpose of refunding the 1993 revenue bonds. The
refunding reduced required interest payments and did not extend the maturities on the bonds. The
advance refunding reduced the Authority's total debt service payments by $846,859 and resulted
in an accounting loss of $401,345, which has been deferred in accordance with GASB Statement
No. 23, Accounting and Financial Reporting for Refunding of Debt Reported by Proprietary
Activities. This loss is being amortized over the remaining life of the old debt and the remaining
balance is reported as a deferred outflow of resources. The 2003 revenue bonds bear interest rates
ranging from 2.25% to 4.00% and mature on September 1, 2018.
72
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 5 -LONG-TERM DEBT (Continued)
B. Debt Service Requirements
Future debt service requirements, including interest and capital leases, but excludes the 2007 and
2008 Loans payable to the Redevelopment Successor Agency at June 30, 2017, were as follows:
For the Year Governmental Activities
Ended June 30 Principal Interest
2018 $538,422 $47,431
2019 381,483 30,743
2020 263,839 20,330
2021 204,251 11,582
2022 140,892 6,614
2023-2027 144,636 2,870
2026-2029
Totals $1,673,523 $119,570
Business-Type Activities
Principal Interest
$4,660,530 $1,060,207
4,782,037 942,915
4,906,394 822,328
5,038,676 698,146
5,173,954 570,292
13,024,062 1,025,946
1,120,379 23,621
$38,706,032 $5,143,455
Component Unit
Conference Center Authority
Principal Interest
$445,000
460,000
$905,000
$35,644
18,400
$54,044
Certificates of Participation and Capital Leases are issued for the purpose of financing the
construction or acquisition of projects defined in each leasing arrangement. Projects are leased to
the City for lease payments which, together with unspent proceeds of the leasing arrangement,
will be sufficient to meet the debt service obligations of the leasing arrangement. At the
termination of the leasing arrangement, title to the project will pass to the City.
Leasing arrangements are similar to debt; they allow investors to participate in a share of
guaranteed payments which are made by the City. Because they are similar to debt, the present
value of the total of the payments to be made by the City is recorded as long-term debt. The
City's leasing arrangements are included in long term obligations discussed above.
A summary of capital assets leased through the issuance of leasing arrangements follows:
Leasing Arrangement Fund/ Activity
Capital Leases Governmental Activity
73
Original
Cost
$5,842,799
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 6 -NET POSITION AND FUND BALANCES
A. Net Position
Net Position is the excess of all the City's assets and deferred outflows of resources over all its
liabilities and deferred inflows of resources, regardless of fund. Net Position are divided into
three captions. These captions apply only to Net Position, which is determined only at the
Government-wide level, and are described below:
Net Investment in Capital Assets describes the portion of Net Position which is represented by the
current net book value of the City's capital assets, less the outstanding balance of any debt issued
to finance these assets.
Restricted describes the portion of Net Position which is restricted as to use by the terms and
conditions of agreements with outside parties, governmental regulations, laws, or other
restrictions which the City cannot unilaterally alter.
Unrestricted describes the portion of Net Position which is not restricted to use.
B. Fund Balance
The City's fund balances are classified in accordance with Governmental Accounting Standards
Board Statement Number 54 (GASB 54), Fund Balance Reporting and Governmental Fund Type
Definitions, which requires the City to classify its fund balances based on spending constraints
imposed on the use of resources.
For programs with multiple funding sources, the City prioritizes and expends funds in the
following order: Restricted, Committed, Assigned, and Unassigned. Each category in the
following hierarchy is ranked according to the degree of spending constraint.
Nonspendables represents balances set aside to indicate items do not represent available,
spendable resources even though they are a component of assets. Fund balances required to be
maintained intact, such as Permanent Funds, and assets not expected to be converted to cash, such
as prepaids, notes receivable, and land held for redevelopment are included. However, if
proceeds realized from the sale or collection of nonspendable assets are restricted, committed or
assigned, then Nonspendable amounts are required to be presented as a component of the
applicable category.
Restricted fund balances have external restrictions imposed by creditors, grantors, contributors,
laws, regulations, or enabling legislation which requires the resources to be used only for a
specific purpose. Nonspendable amounts subject to restrictions are included along with spendable
resources.
Committed fund balances have constraints imposed by Council Resolution of the City Council
which may be altered only by Council Resolution of the City Council. Nonspendable amounts
subject to council commitments are included along with spendable resources.
74
CITY OF soum SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 6 -NET POSITION AND FUND BALANCE (Continued)
Assigned fund balances are amounts constrained by the City's intent to be used for a specific
purpose, but are neither restricted nor committed. Intent is expressed by the City Council or its
designee and may be changed at the discretion of the City Council or its designee. The City
Council had delegated authority to the Finance Director to assign fund balances which are not
otherwise restricted or committed. This category includes nonspendables, when it is the City's
intent to use proceeds or collections for a specific purpose, and residual fund balances, if any, of
Special Revenue, Capital Projects and Debt Service Funds which have not been restricted or
committed.
Unassigned fund balance represents residual amounts that have not been restricted, committed, or
assigned. This includes the residual general fund balance and residual fund deficits, if any, of other
governmental funds.
Minimum Fund Balance Policies -The City's Reserve Policy is to have the General Fund
Reserves equal to at least two months of operating revenues of 15% and up to 20%, which is in
alignment with GFOA best practices. Included is an emergency reserve that reflects 2% of the
general fund operating expenditures budget as well as an economic contingency which is 7% of
general fund revenues. Funds in excess of these requirements will continue to be earmarked for
paying down long-term liabilities, such as the Retiree Health/Other Post-Employment Benefits
(OPEB) or for Infrastructure and Facilities Replacement needs.
Detailed classifications of the City's Fund Balances, as of June 30, 2017, are below:
CaP!tal Project Funds
Low and Moderate F.ast of101
General Income Housing Capital Sewer
Fund Balance Classifications Fund Assets lmE!:ovement Im~ctFees
Nonspendables:
Items not in spendable form:
Inventory and prepaid items $474
Total Nonspendable Fund Balances 474
Restricted for:
Sewer Impact Fees $688,223
Low and moderate housing projects $4,658,178
Total Restricted Fund Balances 4,658,178 688,223
Committed for:
Capital projects 2,490,575
Lo cal services 9,290,149
Total Committed Fund Balances 11,780,724
Assigned to:
Capital projects 5,244,279
Total Assigned Fund Balances 5,244,279
Unassigned:
General fund 39,278,746
Capital Improvement Fund ~$88,331}
Total Unassigned Fund Balances 39,278,746 (88,331)
Total Fund Balances $56,304,223 $4,658,178 ($88,331} $688,223
(Continued)
75
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
[ NOTE 6 -NET POSITION AND FUND BALANCE (Continued)
c.
Ca[!ital Project Funds
EastoflOl Capital Other
Traffic Child Care Developer Infrastructure Governmental
FnndBalance Classifications {continued) Im[!!!ct Fees Im[!!!ct Fees Dei!Qsit Reserve Fund Funds
Restricted for:
Traffic impact fees projects $7,045,993
Child Care impact fees projects $3,399,688
Developer deposit fees projects $72,884
Capital infrastructure projects $14,525,445
Gas Tax projects $931,545
Developer contnbutions projects 4,877,868
Community Development Block Grant projects 478,890
Maintenance districts projects 2,562,369
Transportation sales tax projects 2,189,418
City programs projects 4,135,445
Other Special Revenues projects 5,221,104
Capital projects activities 4,408,450
Total Restricted Fund Balances 7,045,993 3,399,688 72,884 14,525,445 24,805,089
Total Fnnd Balances $7,045,993 $3,399,688 $72,884 $14,525,445 $24,805,089
Net Deficit
The Capital Improvement Capital Projects Fund had net deficit in the amount of $88,331. Future
revenues are expected to offset the deficit.
The Health and Retirement Benefits Internal Service Fund had net deficit in the amount of
$17,704,113 at June 30, 2017. This deficit is attributable to the Net OPEB Obligation described in
Note 9.
D. Encumbrances
The City uses an encumbrance system as an extension of normal budgetary accounting for
governmental funds. Under this system, purchase orders, contracts, and other commitments for
the expenditure of monies are recorded in order to reserve that portion of applicable
appropriations. Encumbrances outstanding at year-end are recorded as restricted, committed or
assigned fund balance, depending on the classification of the resources to be used to liquidate the
encumbrance, since they do not constitute expenditures or liabilities. Unexpended appropriations
lapse at year-end and must be reappropriated in the following year. Encumbrances outstanding in
governmental funds as ofJune 30, 2017, were as listed below:
Governmental funds:
General Fund
Capital Improvement Capital Projects Fund
Other Governmental Funds
Total
76
Amount
$5,244,279
3,767,942
220,876
$9,233,097
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 7 -PENSION PLANS I
For purposes of measuring the net pension liability and deferred outflows/inflows of resources
related to pensions, and pension expense, information about the fiduciary net position of the
City's California Public Employees' Retirement System (CalPERS) plans (Plans) and additions
to/deductions from the Plans' fiduciary net position have been determined on the same basis as
they are reported by the CalPERS Financial Office. For this purpose, benefit payments (including
refunds of employee contributions) are recognized when due and payable in accordance with the
benefit terms. Investments are reported at fair value.
A. General Information about the Pension Plans
Plan Descriptions -All qualified permanent and probationary employees are eligible to
participate in the City's separate Safety (police and fire) and Miscellaneous (all other) Plans,
agent multiple-employer defined benefit pension plans administered by the California Public
Employees' Retirement System (CalPERS), which acts as a common investment and
administrative agent for its participating member employers. Benefit provisions under the Plans
are established by State statute and City resolution.
CalPERS issues publicly available reports that include a full description of the pension plans
regarding benefit provisions, assumptions and membership information that can be found on the
CalPERS website.
Benefits Provided -CalPERS provides service retirement and disability benefits, annual cost of
living adjustments and death benefits to plan members, who must be public employees and
beneficiaries. Benefits are based on years of credited service, equal to one year of full time
employment. Members with five years of total service are eligible to retire at age 50 with
statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10
years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957
' Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments
for each plan are applied as specified by the Public Employees' Retirement Law.
The Plans' provisions and benefits in effect at June 30, 2017, are summarized as follows:
Miscellaneous
Classic Plan Classic Plan PEPRAPlan
Hire date Prior to After On or after
April 25, 2010 April 25, 2010 January 1,2013
Benefit formula 2.7%@55 2%@60 2%@62
Benefit vesting schedule 5 years service 5 years service 5 years service
Benefit payments monthly for life monthly for life monthly for life
Retirement age 50-55 50-60 52-62
Monthly benefits, as a% ofeligible compensation 2.0%to2.7% 1.092% to 2.418% l.0%to 2.5%
Required employee contnbution rates 8% 7% 6.5%
Required employer contribution rates 27.822% 27.822% 27.822%
77
CITY OF soum SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 7 -PENSION PLAN (Continued) I
Hire date
Benefit fornrula
Benefit vesting schedule
Benefit payments
Retirement age
Monthly benefits, as a% of eligible compensation
Required employee contnbution rates
Required employer contnbution rates
Classic Plan
Prior to
April25,2010
3%@50
5 years service
monthly for life
50
3%
9%
43.678%
Safety
Classic Plan
After
April 25, 2010
3%@55
5 years service
monthly for life
50-55
2.4%to 3.0%
9%
43.678%
PEPRAPlan
On or after
January 1, 2013
2.7%@57
5 years service
monthly for life
50-57
2.0%to2.7%
11.5%
43.678%
Employees Covered -As of the June 30, 2015 actuarial valuation date and the June 30, 2016
measurement date, the following employees were covered by the benefit terms for the Plans:
Inactive employees or beneficiaries currently receiving benefits
Inactive employees entitled to but not yet receiving benefits
Active employees
Total
Miscellaneous
413
311
253
977
Safety
271
104
159
534
Contributions -Section 20814(c) of the California Public Employees' Retirement Law requires
that the employer contribution rates for all public employers be determined on an annual basis by
the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding
contributions for both Plans are determined annually on an actuarial basis as of June 30 by
CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs
of benefits earned by employees during the year, with an additional amount to finance any
unfunded accrued liability. The City is required to contribute the difference between the
actuarially determined rate and the contribution rate of employees.
B. Net Pension Liability
The City's net pension liability for each Plan is measured as the total pension liability, less the
pension plan's fiduciary net position. The net pension liability of each of the Plans is measured
as of June 30, 2016, using an annual actuarial valuation as of June 30, 2015 rolled forward to
June 30, 2016 using standard update procedures. A summary of principal assumptions and
methods used to determine the net pension liability is shown below.
78
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
J NOTE 7 -PENSION PLAN (Continued) I
Actuarial Assumptions -For the measurement period ended June 30, 2016, the total pension
liabilities were determined by rolling forward the June 30, 2015 total pension liability. The June
30, 2015 total pension liabilities were based on the following actuarial methods and assumptions:
Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate
Inflation
Salary Increase
Investment Rate ofRetum
Post Retirement Benefit Increase
Mortality
Miscellaneous and Safety
June 30, 2015
June 30, 2016
Entry-Age Nonna.I Cost Method
7.65%
2.75%
Varies by Entry Age and Service
7.50% Net of Pension Plan Investment Expenses,
includes Inflation
Contract COLA up to 2.75% until Purchasing Power
applies, 2.75% thereafter
Derived using CalPers Membership Data for all Funds
(1)
(1) The mortality table used was developed based on CalPERS' specific data. The table includes
20 years of mortality improvements using Society of Actuaries Scale BB. For more details
on this table, please refer to the CalPERS 2014 experience study report.
All other actuarial assumptions used in the June 30, 2015 valuation were based on the results of a
January 2015 actuarial experience study for the period 1997 to 2011, including updates to salary
increase, mortality and retirement rates. Further details of the Experience Study can be found on
the CalPERS website.
Discount Rate -The discount rate used to measure the total pension liability was 7.65% for each
Plan. To determine whether the municipal bond rate should be used in the calculation of a
discount rate for each plan, CalPERS stress tested plans that would most likely result in a
discount rate that would be different from the actuarially assumed discount rate. Based on the
testing, none of the tested plans run out of assets. Therefore, the current 7.65% discount rate is
adequate and the use of the municipal bond rate calculation is not necessary. The long term
expected discount rate of 7.65% will be applied to all plans in the Public Employees Retirement
Fund (PERF). The stress test results are presented in a detailed report that can be obtained from
the CalPERS website.
The long-term expected rate of return on pension plan investments was determined using a
building-block method in which best-estimate ranges of expected future real rates of return
(expected returns, net of pension plan investment expense and inflation) are developed for each
major asset class.
79
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
J NOTE 7 -PENSION PLAN (Continued) I
In determining the long-term expected rate of return, CalPERS took into account both short-term
and long-term market return expectations as well as the expected pension fund cash flows. Such
cash flows were developed assuming that both members and employers will make their required
contributions on time and as scheduled in all future years. Using historical returns of all the
funds' asset classes, expected compound (geometric) returns were calculated over the short-term
(first 10 years) and the long-term (11-60 years) using a building-block approach. Using the
expected nominal returns for both short-term and long-term, the present value of benefits was
calculated for each fund. The expected rate of return was set by calculating the single equivalent
expected return that arrived at the same present value of benefits for cash flows as the one
calculated using both short-term and long-term returns. The expected rate of return was then set
equivalent to the single equivalent rate calculated above and rounded down to the nearest one
quarter of one percent.
The table below reflects the long-term expected real rate of return by asset class. The rate of
return was calculated using the capital market assumptions applied to determine the discount rate
and asset allocation. These geometric rates of return are net of administrative expenses.
New
Strategic Real Return
Asset Class Allocation Years 1 -lO(a)
Global Equity 51.0%
Global Fixed Income 20.0%
Inflation Sensitive 6.0%
Private Equity 10.0%
Real Estate 10.0%
Infrastructure and Forestland 2.0%
Liquidity 1.0%
Total 100%
(a) An expected inflation of2.5% used for this period.
(b) An expected inflation of3.0% used for this period.
80
5.25%
0.99%
0.45%
6.83%
4.50%
4.50%
-0.55%
Real Return
Years 1 l+(b)
5.71%
2.43%
3.36%
6.95%
5.13%
5.09%>
-1.05%
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 7 -PENSION PLAN (Continued) I
C Changes in the Net Pension Liability
The changes in the Net Pension Liability for each Plan are as follows:
Miscellaneous Plan:
Increase (Decrease)
Total Pension Plan Fiduciary
Liabilit~ Net Position
Balance at June 30, 2015 $198,871,260 $142,302, 730
Changes in the year:
Service cost 3,079,994
Interest on the total pension liability 14,870,988
Changes of benefit tenns
Chases of assumptions
Differences between actual and expected experience (476,337)
Plan to plan resource movement 229
Contribution -employer 5,726,981
Contribution -employees 1,622,453
Net investment income 687,860
Benefit payments, including refunds of employee
contributions (11,085,829) (11,085,829)
Administrative expenses (86,726)
Net changes 6,388,816 (3,135,032)
Balance at June 30, 2016 $205,260,076 $139,167,698
Safety Plan:
Increase (Decrease)
Total Pension Plan Fiduciary
Liability Net Position
Balance at June 30, 2015 $268,679,186 $195,205,601
Changes in the year:
Service cost 5,329,842
Interest on the total pension liability 20,134,558
Changes of benefit tenns
Chases of assumptions
Differences between actual and expected experience (915,267)
Plan to plan resource movement (229)
Contribution -employer 8,535,737
Contribution -employees 1,961,907
Net investment income 950,612
Benefit payments, including refunds of employee
contributions (14,463,995) (14,463,995)
Administrative expenses (118,968)
Net changes 10,085,138 (3, 134,936)
Balance at June 30, 2016 $278, 764,324 $192,070,665
81
Net Pension
Liabilit~/(Asset2
$56,568,530
3,079,994
14,870,988
(476,337)
(229)
(5,726,981)
(1,622,453)
(687,860)
0
86,726
9,523,848
$66,092,378
Net Pension
Liability/~Asset2
$73,473,585
5,329,842
20,134,558
(915,267)
229
(8,535, 737)
(1,961,907)
(950,612)
0
118,968
13,220,074
$86,693,659
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 7 -PENSION PLAN (Continued) I
Sensitivity of the Net Pension Liability to Changes in the Discount Rate -The following
presents the net pension liability of the City for each Plan, calculated using the discount rate for
each Plan, as well as what the City's net pension liability would be if it were calculated using a
discount rate that is I-percentage point lower or I-percentage point higher than the current rate:
Miscellaneous Safety
1% Decrease 6.65% 6.65%
Net Pension Liability $91,969,258 $124,134,164
Current Discount Rate 7.65% 7.65%
Net Pension Liability $66,092,378 $86,693,659
1% Increase 8.65% 8.65%
Net Pension Liability $44,630,768 $55,923,952
Pension Plan Fiduciary Net Position -Detailed information about each pension plan's fiduciary
net position is available in the separately issued CalPERS financial reports.
D. Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
For the year ended June 30, 20I 7, the City recognized negative pension expenses of $986,502 and
$468,896 for the Miscellaneous and Safety Plans, respectively. At June 30, 2017, the City
reported deferred outflows of resources and deferred inflows of resources related to pensions
from the following sources:
Miscellaneous Plan:
Pension contributions subsequent to measurement date
Changes of assumptions
Differences between actual and expected experience
Net differences between projected and actual earnings on
plan investments
Total
82
Deferred Outflows Deferred Inflows
of Resources of Resources
$5,228,454
($674,931)
(599,362)
7,536,073
$12,764,527 ($1,274,293)
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 7 -PENSION PLAN (Continued) I
Safety Plan:
Pension contributions subsequent to measurement date
Changes of assumptions
Differences between actual and expected experience
Net differences between projected and actual earnings on
plan investments
Total
Deferred Outflows
of Resources
$8,071,060
10,644,950
$18, 716,010
Deferred Inflows
ofResources
($2,052,483)
(2,472,336)
($4,524, 819)
$13 ,299 ,514 reported as deferred outflows of resources related to contributions subsequent to the
measurement date will be recognized as a reduction of the net pension liability in the year ended
June 30, 2017. Other amounts reported as deferred outflows ofresources and deferred inflows of
resources related to pensions will be recognized as pension expense as follows:
Miscellaneous Plan:
Year Ended
June 30
2018
2019
2020
2021
Safety Plan:
Year Ended
June 30
2018
2019
2020
2021
83
Annual
Amortization
($165,956)
917,804
3,509,205
2,000,727
Annual
Amortization
($1,316,785)
(28,854)
4,706,291
2,759,479
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
!NOTE 8-DEFERRED COMPENSATION PLAN I
A. Deferred Compensation Plan
City employees may defer a portion of their compensation under a City sponsored Deferred
Compensation Plan created in accordance with Internal Revenue Code Section 457. Under this
Plan, participants are not taxed on the deferred portion of their compensation until it is distributed
to them; distributions may be made only at termination, retirement, death or in an emergency as
defined by the Plan.
The laws governing deferred compensation plan assets require plan assets to be held by a Trust
for the exclusive benefit of plan participants and their beneficiaries. Since the assets held under
these plans are not the City's property and are not subject to City control, they have been
excluded from these financial statements.
I NOTE 9 -OTHER POST-EMPLOYMENT BENEFITS
The City provides certain health care benefits for all employees who retire after attaining age 50
with at least five years of service or disability at any age. The City provides certain health care
benefits for those employees hired prior to April 25, 2010. In order to reduce the City's OPEB
obligations over time, the City changed to a defined contribution post-retirement health plan for
employees hired as of April 25, 2010 or after. For those new hires, the City is now providing a
medical after retirement health plan (MARA), and contributes 1.5% of salary for those plans.
Benefits are provided as authorized by various memorandums of understanding entered into by the
City and its employees. As of June 30, 2017, approximately 384 retirees were eligible to receive
benefits. The City provides fully paid medical coverage under various health care plans. A summary
of eligibility and retiree contribution requirements are shown below by bargaining unit:
Eligibility *Hired< 4/25/2010
* Age 50 and 5 years City service or disability at any age after 5 years
service
Medical Benefit *City pays single premium up to largest HMO single premium.
Cap for 2016/2017:
-$1,097.70/month pre-65 (Blue Shield)
-$575. 70/month post-65 Medical eligible (Blue Shield)
-$1,720.17/ month post-65 not Medicare eligible (Kaiser)
* Medicare ineligible retirees allowed to stay in their
pre-Medicare premium plans after age 65
*City pays premium and reimburses Medicare Part B hired
before 4/25/2010 only
Surviving Spouse *Participation with premium payment
Benefit * AFSCME, Local 1569, Mid-Management, IAFF
-surviving spouses covered 2 months following death of retiree
Dentai Vision, & Life None
84
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 9 -OTHER POST-EMPLOYMENT BENEFITS (Continued)
During fiscal year 2009, the City implemented the provisions of Governmental Accounting
Standards Board Statement No. 45, Accounting and Financial Reporting by Employers for
Postemployment Benefits Other Than Pensions. This Statement establishes uniform financial
reporting standards for employers providing postemployment benefits other than pensions
(OPEB). The provisions of this statement are applied prospectively and do affect prior years
financial statements. Required disclosures are presented below. The City offers retirees a single-
employer postemployment benefits plan that is administered by the City. The City's Health and
Retirement Benefits Fund hold assets designated forthe payment of City's OPEB obligations.
The City joined the California Employers' Retiree Benefit Trust (CERBT), an agent multiple-
employer plan administered by CALPERS, consisting of an aggregation of single-employer
plans.
A. Funding Policy and Actuarial Assumptions
The annual required contribution (ARC) was determined as part of a June 30, 2015 actuarial
valuation using the entry age normal actuarial cost method. This is a projected benefit cost
method, which takes into account those benefits that are expected to be earned in the future as
well as those already accrued. The actuarial assumptions included (a) 4.0% investment rate of
return if not pre-funded and assets remain in City's own investment portfolio; 5.22% if pre-
funded with CERBT, (b) 3.25% projected annual salary increase, (c) 3.0% inflation rate.
The actuarial assumptions also included the following health care cost trend:
Year Non-Medicare Medicare
2016 Actual Premiums
2017 Actual Premiums
2018 6.5% 6.7%
2019 6.0% 6.1%
2020 5.5% 5.6%
2021+ 5.0% 5.0%
The actuarial methods and assumptions used include techniques that smooth the effects of short-
term volatility in actuarial accrued liabilities and the actuarial value of assets. Actuarial
calculations reflect a long-term perspective and actuarial valuations involve estimates of the value
of reported amounts and assumptions about the probability of events far into the future.
Actuarially determined amounts are subject to revision at least biannually as results are compared
to past expectations and new estimates are made about the future. The City's OPEB unfunded
actuarial accrued liability is being amortized as a level percentage of projected payroll on a closed
basis using a 22-year amortization period.
85
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
J NOTE 9-OTHER POST-EMPLOYMENT BENEFITS (Continued)
B. Funding Progress and Funded Status
Generally accepted accounting principles permits contributions to be treated as OPEB assets and
deducted from the Actuarial Accrued Liability (AAL) when such contributions are placed in an
irrevocable trust or equivalent arrangement. In fiscal year 2017, the City made contribution less
than the ARC as presented below:
Annual required contribution (ARC)
Interest on net OPEB Obligation
Adjustment to annual required contribution
Annual OPEB cost
Contributions made:
Benefits paid
Prefunding contribution to trust
Total contributions
Change in net OPEB Asset I (Obligation)
Net OPEB Asset I (Obligation) at June 30, 2016
Net OPEB Asset I (Obligation) at June 30, 2017
$6,233,000
1,153,000
(2,436,000)
4,950,000
2,879,906
801,762
3,681,668
(1,268,332)
(24,904, 700)
($26, 173,032)
The Plan's annual required contributions and actual contributions for the year ended June 30,
2017 is set forth below (in thousands):
Percentage of
AnnualOPEB Actual AnnualOPEB NetOPEB
Fiscal Year Cost Contribution Contributed Obligation
6/30/2015 $5,884,000 $13,895,000 236% $23,810,700
6/30/2016 5,177,000 4,083,000 79% 24,904,700
6/30/2017 4,950,000 3,681,668 74% 26,173,032
Funded Status and Funding Progress -As of June 30, 2015, the most recent actuarial valuation
date, the plan was 21.9% funded. The Actuarial Accrued Liability (AAL) for benefits was
$73,752,000 and the Actuarial Value of Plan Assets was $16,175,000 resulting in an Unfunded
Actuarial Accrued Liability (UAAL) of $57,577,000. The covered payroll (annual payroll of active
employees covered by the plan) was $24,471,000 and the ratio ofUAAL to the covered payroll was
235.3%.
The schedule of funding progress presented immediately following the fmancial statements as
required supplementary information, presents multi-year trend information about whether the
actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued
liability for benefits. A separate audited GAAP basis for this post-employment benefit plan report
is not available.
86
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
jNOTE 10-JOINTLY GOVERNED ORGANIZATIONS I
The City participates in the jointly governed organizations discussed below through formally
organized and separate entities established under the Joint Exercise of Powers Act of the State of
California. As separate legal entities, these entities exercise full powers and authorities within the
scope of the related Joint Powers Agreements including the preparation of annual budgets,
accountability for all funds, the power to make and execute contracts and the right to sue and be
sued. Each joint organization is governed by a board consisting of representatives from member
municipalities. Each board controls the operations of the respective joint organization, including
selection of management and approval of operating budgets, independent of any influence by
member municipalities beyond their representation on that board. Obligations and liabilities of
this joint organization are not the City's responsibility and the City does not have an equity
interest in the assets of each joint organization except upon dissolution of the joint organization.
A. Oyster Point Marina
(OPM) was established in 1977 by the City and the San Mateo County Harbor District (Harbor
District) for the purpose of expanding, improving and operating the Oyster Point Marina and
Park. The governing board consists of two of the City's council members and two Harbor District
commissioners. The Harbor District operates OPM. Operation of the Marina provides revenues
for the marina's operations. The City retains title to the land; however, the City is not liable for
any obligations of the San Mateo County Harbor District. Condensed unaudited financial
information may be obtained from San Mateo County Harbor District, #1 Johnson Pier, Half
Moon Bay, CA 94019.
B. Peninsula Traffic Congestion Relief Alliance
(PTCRA) was formed from the merger of The Inter City Transportation Systems Management
Agency and Multi-City Transportation Systems Management Agency (MCTSMA) in 2000. The
members are Cities of South San Francisco, Brisbane, Colma, Daly City, Half Moon Bay,
Millbrae, Pacifica and San Bruno and seven other members for the purpose of mitigating traffic
congestion. The governing board consists of one council member from each member city. The
finance director of Daly City acts as the treasurer and controller of PTCRA. The individual cities
are not liable for the debts, liabilities or obligations of PTCRA. Each member city has an equal
interest in PTCRA. Condensed accrual basis unaudited financial information may be obtained
from the City of Daly City Finance Department, 333 90th Street, Daly City, CA 94015.
C. City/County Association of Governments
(C/CAG) was established in 1990 by the County of San Mateo and the Cities of San Mateo
County for preparation, adoption, monitoring and enforcing of Countywide state mandated plans.
A Board of Directors consisting of one council member from each member city and one member
from the County Board of Supervisors governs C/CAG. The city treasurer of San Carlos acts as
the treasurer of C/CAG. The individual cities and the County are not liable for the debts,
liabilities, or obligations of C/CAG. Condensed unaudited cash basis financial information may
be obtained from the City of San Carlos Finance Department, 666 Elm Street, San Carlos, CA
94070.
87
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
jNOTE 11 -RISK MANAGEMENT
A. Insurance Coverage
The City participates in Association of Bay Area Governments (ABAG) Plan Corporation, a non
profit benefit corporation established to provide liability insurance coverage, claims and risk
management, and legal defense to its participating members. ABAG Plan provides $5,000,000 of
general liability and automobile coverage per occurrence and is responsible for paying claims in
excess of the City's $100,000 self-insured retention. The City's liability coverage through
ABAG is a total of $30 million, with the first $5 million covered out of ABAG's financial
reserves, and with the next $25 million covered from two excess insurance policies acquired by
ABAG. The Plan includes a per occurrence or wrongful act or employee benefit wrongful act up
to $10,000,000 with two retained limits of $5,000,000. For the year ended June 30, 2017, the City
paid ABAG Plan $1,018,320 in premiums and did not receive a refund of premiums paid in prior
years. ABAG Plan has not determined the value of the City's interest in its net position.
Financial statements may be obtained from ABAG Services, P.O. Box 2050, Oakland, CA 94694-
2050.
The City has also purchased excess coverage insurance for worker's compensation claims from
CSAC Excess Insurance Authority $500,000 self-insured retention. For the past five fiscal years,
general liability and worker compensation settlements did not exceed insurance coverage.
B. Liability for Uninsured Claims
The City provides for the uninsured portion of claims and judgments in the Self Insurance
Internal Service Fund. Claims and judgments, including a provision for claims incurred but not
reported, are recorded when a loss is deemed probable of assertion and the amount of the loss is
reasonably determinable. As discussed above, the City has coverage for such claims, but it has
retained the risk for the deductible or uninsured portion of these claims.
The City's liability for uninsured claims is limited to workers' compensation and general liability
claims, as discussed above, and was estimated by management based on prior year's claims
experience as follows:
June 30, 2017 Fiscal Year
Workers' General 2015-2016
Compensation Liability Total Total
Balance, beginning of year $11,228,000 $172,947 $11,400,947 $11,344,000
Current year claims and changes in
estimates of prior years claims 3,148,309 415,602 3,563,911 2,869,747
Claims Paid (1,681,309) (310,607) (1,991,916) (2,812,800)
Balance, end of year $12,695,000 $277,942 $12,972,942 $11,400,947
Current portion $562,000 $150,000 $712,000 $712,000
88
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 12 -COMMITMENTS AND CONTINGENCIES I
The City is subject to litigation arising in the normal course of business. In the opinion of the
City Attorney there is no pending litigation which is likely to have a material adverse effect on
the financial position of the City.
The City participates in Federal and State grant programs. These programs have been audited by
the City's independent auditors in accordance with the provisions of the Federal Single Audit Act
as amended and applicable State requirements. No cost disallowances were proposed as a result
of these audits; however, these programs are still subject to further examination by the grantors
and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot
be determined at this time. The City expects such amounts, if any, to be immaterial.
A. Rental Revenues From Use of City Property
The Conference Center Authority, a discrete component unit, leases land from the City under an
operating lease commencing on January 1, 1999, with a 30-year term from February 1, 1999, to
January 31, 2029. The rent amount is subject to re-negotiation at the option of either party
between January 1 and February 28, 2009 and 2019. These leases are considered for accounting
purposes to be operating leases. Property lease revenue from the Conference Center Authority
during the year fiscal year ended June 30, 2017, was $420,000. The cost and carrying amount of
leased land under this lease receivable is $5,040,000. Future minimum lease payments from the
Conference Center Authority land leases are as follows:
Year ending June 30
2018
2019
2020
2021
2022
2023-2027
2028-2029
Total
89
Component Unit
Conference Center
$420,000
420,000
420,000
420,000
420,000
2,100,000
570,000
$4,770,000
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 12 -COMMITMENTS AND CONTINGENCIES (Continued) I
Price Club Associates leases the land for the Costco store on South Airport Boulevard from the
City. Lease payments are based on a percentage of Costco's gross annual sales, with minimum
annual rent set at $400,000, payable in monthly installments of $33,333. In fiscal 2014, Costco
exercised the option to extend the lease through fiscal year 2029, with an option for a 6 year
extension through fiscal year 2035. In fiscal 2017 lease payments were $400,000.
Magnolia Housing leases the land for Magnolia Plaza Senior Apartments from the City.
Minimum lease payments are set at $51,800, and are payable through the fiscal year 2062. In
fiscal year 2017 lease payments were $51,800.
Future minimum lease revenues for the Costco and Magnolia Plaza leases are as follows:
Year ending June 30: Costco Ma~nolia Plaza Total
2018 $400,000 $51,800 $451,800
2019 400,000 51,800 451,800
2020 400,000 51,800 451,800
2021 400,000 51,800 451,800
2022 400,000 51,800 451,800
2023-2027 2,000,000 259,000 2,259,000
2028-2032 2,000,000 259,000 2,259,000
2033-2037 800,000 259,000 1,059,000
2038-2042 259,000 259,000
2043-2047 259,000 259,000
2048-2052 259,000 259,000
2053-2057 259,000 259,000
2058-2062 259,000 259,000
$6,800,000 $2,331,000 $9,131,000
NOTE 13 -FORMER REDEVELOPMENT AGENCY DISSOLUTION AND SUCCESSOR
AGENCY ACTIVITIES
The activities of the Successor Agency are reported in the Successor Agency to the former
Redevelopment Agency Private-Purpose Trust Fund as the activities are under the control of the
Oversight Board. The City provides administrative services to the Successor Agency to wind
down the affairs of the former Redevelopment Agency.
Information presented in the following footnotes represents assets and liabilities of the Successor
Agency.
A. Cash and Investments
Cash and investments of the Successor Agency as of June 30, 2017 are discussed in Note 2 to the
financial statements. Information presented in the following footnotes represents other assets and
liabilities of the Successor Agency as of June 30, 2017.
90
NOTE 13
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
FORMER REDEVELOPMENT AGENCY DISSOLUTION AND SUCCESSOR
AGENCY ACTIVITIES (Continued)
B. Loans Receivable
The Successor Agency assumed the non-housing loans receivable of the former Redevelopment
Agency as of February 1, 2012. The former Redevelopment Agency engaged in programs
designed to encourage construction of or improvement to low-to-moderate income housing.
Under these programs, grants or loans were provided to homeowners or developers who agreed to
expend these funds in accordance with the Agency's terms.
C. Capital Assets
The Successor Agency assumed the capital assets of the former Redevelopment Agency as of
February 1, 2012. All capital assets are valued at historical cost or estimated historical cost if
actual historical cost is not available. Contributed capital assets are valued at their estimated fair
market value on the date contributed. The Successor Agency's policy is to capitalize all assets
with costs exceeding certain minimum thresholds and with useful lives exceeding two years.
All capital assets with limited useful lives are depreciated over their estimated useful lives. The
purpose of depreciation is to spread the cost of capital assets equitably among all users over the
life of these assets. The amount charged to depreciation expense each year represents that year's
pro rata share of the cost of capital assets.
Depreciation of all capital assets is charged as an expense against operations each year and the
total amount of depreciation taken over the years, called accumulated depreciation, is reported on
the balance sheet as a reduction in the book value of capital assets.
Depreciation is provided using the straight line method which means the cost of the asset is
divided by its expected useful life in years and the result is charged to expense each year until the
asset is fully depreciated. The Successor Agency has assigned the useful lives listed below to
capital assets:
Buildings
Improvements
Machinery and equipment
Furniture and fixtures
50 years
30 years
5-20 years
12 years
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Interest incurred during the construction phase is reflected in the capitalized value of the asset
constructed, net of interest earned on the invested proceeds over the same period. The
capitalization level is $20,000 for vehicles, and $100,000 for all else, including all other
equipment that is not a vehicle.
91
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
NOTE 13 -FORMER REDEVELOPMENT AGENCY DISSOLUTION AND SUCCESSOR
AGENCY ACTIVITIES (Continued)
Capital assets recorded at June 30 are comprised of:
Balance Transfer to the City Balance
June 30, 2016 Additions of South San Francisco June 30, 2017
Nduciary activities
Capital assets not being depreciated:
Land $52,769,724 ($50,249,460) $2,520,264
Total capital assets not
being depreciated 52,769,724 (50,249,460) 2,520,264
Capital assets being depreciated:
Buildings and Improvements 3,788,506 (2,860, 716) 927,790
Equipment and Vehicle 242,190 242,190
Furniture and Fixtures 21,506 21,506
Total capital assets being depreciated 4,052,202 (2,860,716) 1,191;486
Less accmnulated depreciation for:
Buildings and Improvements (805,650) ($69,646) 467,812 (407,484)
Equipment and Vehicle (239,083) (2,005) (241,088)
Furniture and Fixtures (21,505) (21,505)
Total accwnulated depreciation (1,066,238) (71,651) 467,812 (670,077)
Net capital assets being depreciated 2,985,964 (71,651) (2,392,904) 521,409
Nduciary activity capital assets, net $55,755,688 ($71,651) ($52,642,364) $3,041,673
Current year transfers to the City of South San Francisco include properties totaling $20,591,173
transferred from capital assets to property held for redevelopment in the General Fund, which has
been reported as a Special Item.
D. Long-Term Debt
All of the long-term debt of the Successor Agency were issued by the former Redevelopment
Agency. Current year transactions were as follows:
Balance Balance Current
Type ofOblig;ition June 30, 2016 Retirements June 30, 2017 Portion
2006 Revenue Bonds, 3.75 to 5.13%, due 9/1/35 (I) $56,775,000 ($56,775,000)
1999 Revenue Bonds, 3.3 to 5.0%, due 9/1/18 (2) 815,000 (255,000) $560,000 $275,000
Total Successor Agency $57,590,000 ($57 ,030,000) $560,000 $275,000
92
This Page Left Intentionally Blank
REQUIRED SUPPLEMENTARY INFORMATION
97
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2017
Miscellaneous Agent Multiple-Employer Defined Benefit Pension Plans
Last 10 Years*
SCHEDULE OF CHANGES IN THENEf PENSION UABil.JfY AND RELATED RATIOS
Measurement Date 6/30/2014 6/30/2015 6/30/2016
Total Pension Llali.Iity
Service cost $3,449,973 $3,075,813 $3,079,994
Interest on total pension liability 13,930,544 14,393,013 14,870,988
Changes ofbenefit tenIIS
Changes ofassumptions (3,374,655)
Difference between expected and actual experience (1,567,798) (476,337)
Benefit payments, including refunds of employee
contributions (9,287,975) (10,407,243) (11,085,829)
Net change in total pension liali.Iity 8,092,542 2,119,130 6,388,816
Total pension Iiali.Iity-beginning 188,659,588 196,752,130 198,871,260
Total pension liali.Iity-eming (a) $196,752,130 $198,871,260 $205,260,076
Plan fiduciary net position
Contnbutions -employer $4,235,454 $4,546,984 $5,726,981
Contributions -employee 1,466,176 1,411,273 1,622,453
Net investment income 21,712,340 3,221,551 687,860
Other miscellaneous income
Benefit payments, including refunds of employee
contnbutions (9,287,975) (10,407,243) (11,085,829)
Plan to plan resource movement (50,555) 229
Administrative expense (160,268) (86,726)
Net change in plan fiduciary net position 18,125,995 (1,438,258) (3,135,032)
Plan fiduciary net position -beginning 125,614,993 143,740,988 142,302,730
Plan fiduciary net position -enmng (b) $143,740,988 $142,302,730 $139,167,698
Net pension liability -ending (a)-(b) $53,011,142 $56,568,530 $66,092,378
Plan fiduciary net position as a percentage of the
total pension liability 73.06% 71.56% 67.80%
Covered payroll $17,725,581 $17,798,104 $21,409,193
Net pension liability as percentage ofcovered-
employee payroll 299.07% 317.83% 308.71%
Notes to Schedule:
Benefit chanr:es. The figures above do not include any liability impact that may have resuhed from plan changes
which occurred after the actuarial vaIUation date. This applies for voluntary benefit changes as well as any offers
of Two Years Additional Service Credit (a.k.a. GJlden Handshakes).
98
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2017
Miscellaneous Agent Multiple-Employer Defined Benefit Pens ion Plans
Last 10 Years*
SCHEDULE OF CONTRIBUTIONS
Fiscal Year Ended June 30
Actuarially determined contnbution
Contnbutions in relation to the actuarially
determined contnbutions
Contnbution deficiency ( e:xces s)
Covered payroll
Contnbutions as a percentage of covered-
employee payroll
Notes to Schedule
Valuation date:
2015
$4,210,973
4,210,973
$0
$17,798,104
23.66%
6/30/2012
2016
$5,399,856
5,399,856
$0
$21,409,193
25.22%
6/30/2013
Methods and assumptions used to determine contnbution rates:
Actuarial cost method
Amortization method
Remaining amortization period
Asset valuation method
Inflation
Salary increases
Investment rate of return
Retirement age
Mortality
Entry age
Level percentage of payroll
24 years as of the Valuation Date
15-year smoothed market
2.75%
3.30% to 14.20% depending on Age,
Service, and type of employment
7.50% net of administrative expenses
The probabilities of Retirement are
based on the 2010 Ca!PERS Experience
Study for the period from 1997 to 2007
The probabilities of mortality are based
on the 2010 CalPERS Experience Study
for the period from 1997 to 2007. Pre-
retirement and Post-retirement mortality
rates include 5 years of projected
mortality improvement using Scale AA
published by the Society of Actuaries
99
2017
$5,228,454
5,228,454
$0
$29,390,370
17.79%
6/30/2014
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2017
Safety Agent l\fultiple-.Employer Defined Benefit Pension Plans
Last 10 Years*
SCHEDULE OF CHANGES IN TIIENEf PENSION LIABILITY AND RELATED RATIOS
Measurement Date 6/30/2014 6/30/2015 6/30/2016
Total Pension Llability
Service cost $5,143,842 $4,968,087 $5,329,842
Interest on total pension liability 18,899,544 19,398,484 20,134,558
Changes ofbenefit terms
Changes ofassumptions ( 4,789,129)
Difference between expected and actual experience ( 4,226,388) (915,267)
Benefit payments, including refunds of employee
contributions (13, 161,296) (13,556,606) (14,463,995)
Net change in total pension liability 10,882,090 1,794,448 10,085,138
Total pension liability-beginning 256,002,648 266,884,738 268,679,186
Total pension liability-ending (a) $266,884,738 $268,679,186 $278,764,324
Plan fiduciary net position
Contributions -employer $6,535,399 $7,191,715 $8,535,737
Contributions -employee 2,151,163 1,714,039 1,961,907
Net investment income 29,348,051 4,264,997 950,612
Other miscellaneous income
Benefit payments, including refunds of employee
contributions (13,161,296) (13,556,606) ( 14,463 ,995)
Plan to plan resource movement (229)
Administrative expense (219,696) (118,968)
Net change in plan fiduciary net position 24,873,317 (605,551) (3,134,936)
Plan fiduciary net position -beginning 170,937,835 195,811,152 195,205,601
Plan fiduciary net position -ending (b) $195,811,152 $195,205,601 $192,070,665
Net pension liability -ending (a)-(b) $71,073,586 $73,473,585 $86,693,659
Plan fiduciary net position as a percentage of the total
pens ion liability 73.37% 72.65% 68.90%
Covered payroll $15,994,412 $16,679,857 $18,986,895
Net pension liability as percentage of covered-
employee payroll 444.37% 440.49% 456.60%
Notes to Schedule:
Benefit chan~es. The figures above do not include any liability impact that may have resulted from plan changes
which occurred after the actuarial valuation date. This applies or voluntary benefit changes as well as any offers of
Two Years Additional Service Credit (a.k.a. Golden Handshakes).
100
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2017
Safety Agent Multiple-Employer Defined Benefit Pens ion Plans
Last 10 Years*
SCHEDULE OF CONTRIBUTIONS
Fiscal Year Ended June 30
Actuarially determined contnbution
Contnbutions in relation to the actuarially
determined contributions
Contnbution deficiency (excess)
Covered payroll
Contnbutions as a percentage of covered-
employee payroll
Notes to Schedule
Valuation date:
2015
$7,191,715
7,191,715
$0
$16,679,857
43.12%
6/30/2012
2016
$8,538,138
8,538,138
$0
$18,986,895
44.97%
6/30/2013
Methods and assumptions used to determine contnbution rates:
Actuarial cost method
Amortization method
Remaining amortization period
Asset valuation method
Inflation
Salary increases
Investment rate of return
Retirement age
Mortality
Entry age
Level percentage of payroll
24 years as of the Valuation Date
15-year smoothed market
2.75%
3.300/o to 14.20% depending on Age,
Service, and type of employment
7.50% net ofadministrative expenses
The probabilities ofRetirement are based
on the 2010 CalPERS &perience Study
The probabilities of mortality are based
on the 2010 CalPERS &perience Study
for the period from 1997 to 2007. Pre-
retirement and Post-retirement mortality
rates include 5 years of projected
mortality improvement using Scale AA
published by the Society of Actuaries
101
2017
$8,071,060
8,071,060
$0
$19,563,549
41.26%
6/30/2014
Actuarial
Valuation
Date
6/30/2012
6/30/2013
6/30/2015
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2017
Other Post-Emoloyment Benefits Schedule ofFunding Progress
(fu Thousands)
Overfunded
Fntry Age (Underfunded)
Actuarial Actuarial Actuarial
Value of Accrued Accrued Funded Covered
Assets Liability Liability Ratio Payroll
$0 $71,306 ($71,306) 0% $31,431
0 66,444 (66,444) 0% 29,914
16,175 73,752 (57,577) 21.9% 24,471
102
Overfunded
(Underfunded)
Actuarial
Liability as
Percentage of
Covered Payroll
(226.91'/o)
(222.1%)
(235.3%)
SUPPLEMENTARY INFORMATION
103
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GENERAL FUND
The General Fund is the City's primary operating fund. It accounts for all financial resources of the general
government, except those required to be accounted for in another fund. The General Fund is comprised of
the following:
GENERAL PURPOSE FUND
This fund accounts for resources traditionally associated with government, such as administration, public
safety, library, parks maintenance, and recreation, outside of those accounted for in other funds.
MEASURE W FUND
This fund accounts for revenue as the result of the voter-approved one-half percent sales and use tax.
Revenues are committed for maintenance and enhancement of local services.
105
ASSETS
Cash and investments
Receivables:
Accounts
Accrued interest
Due from Conference Center
Due from other funds
Inventory
Property held for redevelopment
Total Assets
LIABILITIES
Accounts payable
Accrued salaries and benefits
Other payable
Unearned revenue
Total Liabilities
FUND BALANCES
Nonspendable
Committed
Assigned
Unassigned
Total Fund Balances
CITY OF SOUTH SAN FRANCISCO
GENERAL FUND
COMBINING BALANCE SHEETS
JUNE 30, 2017
General Purpose
$25,098,149
4,855,369
64,817
43,668
336,000
474
20,582,335
$50,980,812
$2,012,208
1,569,242
278,678
106,610
3,966,738
474
2,490,575
5,244,279
39,278,746
47,014,074
Total Liabilities and Fund Balances $50,980,812
106
Measure W Total
$8,124,449 $33,222,598
1,165,700 6,021,069
64,817
43,668
336,000
474
20,582,335
$9,290,149 $60,270,961
$2,012,208
1,569,242
278,678
106,610
3,966,738
474
$9,290,149 11,780,724
5,244,279
39,278,746
9,290,149 56,304,223
$9,290,149 $60,270,961
CITY OF SOUTH SAN FRANCISCO
GENERAL FUND
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2017
General Pu!:eose MeasureW
REVENUES
Property taxes $33,405,829
Sales taxes 15,593,032 $8,886,444
Transient occupancy taxes 13,631,507
Franchise Fees 4,090,073
Other taxes 5,708,187
Intergovernmental 1,593,508
Interest and rentals 2,784,072
Licenses and permits 7,823,403
Charges for services 9,451,835
Fines and forfeitures 899,118
Other 1,092,691
Total Revenues 96,073,255 8,886,444
EXPENDITURES
Current:
City Council 206,950
City Clerk 607,096
City Treasurer 110,559
City Attorney 1,187,716
City Manager 1,948,911
Finance 2,613,473
Non-departmental 1,145,698
Human Resources 1,571,647
Fire 25,567,548
Police 25,539,781
Public Works 4,654,758
Parks and Recreation 14,897,157
Library 5,157,355
Economic and Community Development 7,158,564
Total Expenditures 92,367,213
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 3,706,042 8,886,444
OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets
Transfers in 6,021,853
Transfers out (5,031,908) (877,728)
Total Other Financing Sources (Uses) 989,945 (877,728)
Net Change in Fund Balances before special items 4,695,987 8,008,716
Special Item 20,582,335
Net Change in Fund Balances 25,278,322
Fund balances (deficits) -July 1 21,735,752 1,281,433
Fund balances (deficits) -June 30 $47,014,074 $9,290,149
107
Total
$33,405,829
24,479,476
13,631,507
4,090,073
5,708,187
1,593,508
2,784,072
7,823,403
9,451,835
899,118
1,092,691
104,959,699
206,950
607,096
110,559
1,187,716
1,948,911
2,613,473
1,145,698
1,571,647
25,567,548
25,539,781
4,654,758
14,897,157
5,157,355
7,158,564
92,367,213
12,592,486
6,021,853
(5,909,636)
112,217
12,704,703
20,582,335
33,287,038
23,017,185
$56,304,223
CITY OF SOUTH SAN FRANCISCO
GENERAL FUND
COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2017
General Purpose
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amount (Negative)
Resources (inflows):
Property taxes $25,486,789 $32,549 ,949 $33,405,829 $855,880
Sales taxes 16,105,336 16,105,336 15,593,032 (512,304)
Transient occupancy taxes 13,100,000 13,500,000 13,631,507 131,507
Franchise fees 4,060,000 4,060,000 4,090,073 30,073
Other taxes 5,083,400 5,483,400 5,708,187 224,787
Intergovernmental 6,794,956 2,504,369 1,593,508 (910,861)
Interest and rentals 3,071,500 3,071,500 2,784,072 (287,428)
Licenses and permits 8,411,713 8,411,713 7,823,403 (588,310)
Charges for services 8,601,108 8,681,908 9,451,835 769,927
Fines and forfeitures 838,500 838,500 899,118 60,618
Other 165,430 185,930 1,092,691 906,761
Amounts available for appropriation 91,718,732 95,392,605 96,073,255 680,650
Charges to appropriations (outflows)
City Council 204,499 207,500 206,950 550
City Clerk 647,864 703,244 631,225 72,019
City Treasurer 123,340 123,340 110,559 12,781
City Attorney 802,002 1,188,002 1,187,716 286
City Manager 1,926,245 2,632,838 2,632,068 770
Finance 2,477,795 3,045,461 3,045,450 11
Non-departmental 473,973 1,212,102 1,211,362 740
Human Resources 1,458,009 1,622,360 1,621,682 678
Fire 25,689,589 26,121,215 25,582,889 538,326
Police 27,104,498 26,319,956 25,539,781 780,175
Public Works 4,975,860 5,229,163 5,173,685 55,478
Parks and Recreation 14,553,266 15,361,255 15,002,999 358,256
Library 5,051,647 5,372,318 5,157,355 214,963
Economic and Community Development 10,331,488 11,115,411 10,507,771 607,640
Total charges to appropriations 95,820,075 100,254,165 97,611,492 2,642,673
OTHER FINANCING SOURCES (USES)
Transfers in 6,089,393 6,208,393 6,021,853 (186,540)
Transfers out (1,668,980) (6,484,937) (5,031,908) 1,453,029
Total Other Financing Sources (Uses) 4,420,413 (276,544) 989,945 1,266,489
NET CHANGE lN FUND BALANCES BEFORE SPECIAL ITEMS 319,070 (5,138,104) (548,292) 4,589,812
Special Item 20,582,335 20,582,335
Net Change in Fund Balances $319,070 $15,444,231 20,034,043 $4,589,812
Fund Balance -July 1 21,735,752
Adjustment to budgetary basis:
Encumbrance adjustments 5,244,279
Fund Balance -June 30 $47,014,074
108
MeasureW Total
Variance with Variance with
Budgeted Amounts Final Budget Budgeted Amounts Final Budget
Actual Positive Actual Positive
Original Final Amount (Negative) Original Final Amount {Negative)
$25,486,789 $32,549,949 $33,405,829 $855,880
$7,000,000 $7,000,000 $8,886,444 $1,886,444 23,105,336 23,105,336 24,479,476 1,374,140
13,100,000 13,500,000 13,631,507 131,507
4,060,000 4,060,000 4,090,073 30,073
5,083,400 5,483,400 5,708,187 224,787
6,794,956 2,504,369 1,593,508 (910,861)
3,071,500 3,071,500 2,784,072 (287,428)
8,411,713 8,411,713 7,823,403 (588,310)
8,601,108 8,681,908 9,451,835 769,927
838,500 838,500 899,118 60,618
165,430 185,930 1,092,691 906,761
7,000,000 7,000,000 8,886,444 1,886,444 98,718,732 102,392,605 104,959,699 2,567,094
204,499 207,500 206,950 550
647,864 703,244 631,225 72,019
123,340 123,340 110,559 12,781
802,002 1,188,002 1,187,716 286
1,926,245 2,632,838 2,632,068 770
2,477,795 3,045,461 3,045,450 11
473,973 1,212,102 1,211,362 740
1,458,009 1,622,360 1,621,682 678
25,689,589 26,121,215 25,582,889 538,326
27,104,498 26,319,956 25,539,781 780,175
176,178 176,178 4,975,860 5,405,341 5,173,685 231,656
14,553,266 15,361,255 15,002,999 358,256
5,051,647 5,372,318 5,157,355 214,963
10,331,488 11,115,411 10,507,771 607,640
176,178 176,178 95,820,075 100,430,343 97,611,492 2,818,851
6,089,393 6,208,393 6,021,853 (186,540)
(5,500,000) (5,500,000) (877,728) 4,622,272 (7, 168,980) (11,984,937) (5,909,636) 6,075,301
(5,500,000) (5,500,000) (877,728) 4,622,272 (1,079,587) (5,776,544) 112,217 5,888,761
1,500,000 1,323,822 8,008,716 6,684,894 1,819,070 (3,814,282) 7,460,424 11,274,706
20,582,335 20,582,335
$1,500,000 $1,323,822 8,008,716 $6,684,894 $1,819,070 $16,768,053 28,042,759 $11,274,706
1,281,433 23,017,185
5,244,279
$9,290,149 $56,304,223
109
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MAJORGOVERNMENTALFUNDSOTHERTHAN
GENERAL FUND AND SPECIAL REVENUE FUNDS
CAPITAL IMPROVEMENT FUND
To account for 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.
EAST OF 101 SEWER IMP ACT FEES CAPITAL PROJECTS FUND
These fees provide new development's share of new and rehabilitated sewer collection and treatment
facilities to serve the East of Highway 101 area.
EAST OF 101 TRAFFIC IMP ACT FEES CAPITAL PROJECTS FUND
These fees are to provide new development's share of new and expanded roadway and intersection
improvements to serve the East of Highway 101 area.
CHILD CARE IMP ACT FEES CAPITAL PROJECTS FUND
These citywide fees provide new development's share of new and expanded childcare facilities to serve the
City.
DEVELOPER DEPOSIT CAPITAL PROJECTS FUND
These fees provide new development's share of funding for the Oyster Point at Highway 101 interchange
improvements.
CAPITAL INFRASTRUCTURE RESERVE FUND
Replacement, upgrade, and maintenance of the City's infrastructure are backlogged, constituting a
significant liability. Funds are set aside in this fund as part of the budget process and as part of the City's
reserve policy to address the replacement and/or upgrade of the city infrastructure (such as parks,
buildings, facilities, streets, sidewalks, and storm water facilities).
111
CITY OF SOUTH SAN FRANCISCO
CAPITAL IMPROVEMENT CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2017
REVENUES:
Intergovernmental
Other
Total Revenues
EXPENDITURES:
Current:
Public works
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OTIIBR FINANCING SOURCES (USES)
Proceeds from debt
Transfers in
Total other financing sources (uses)
NET CHANGE IN FUND BALANCE
Fund balance -July 1
Adjustment to budgetary basis:
Encumbrance adjustments
Fund balance -June 30
112
Budget
$7,642,594
250,000
7,892,594
33,095,750
33,095,750
(25,203,156)
218,917
24,597,480
24,816,397
($386,759)
Actual Amounts
$505,664
110,019
615,683
10,018,623
10,018,623
(9,402,940)
5,179,644
5,179,644
( 4,223,296)
367,023
3,767,942
($88,331)
Variance with
Final Budget
Positive
(Negative)
($7, 136,930)
(139,981)
(7,276,911)
23,077,127
23,077,127
15,800,216
(218,917)
(19,417,836)
(19,636,753)
($3,836,537)
CITY OF SOUTH SAN FRANCISCO
EAST OF 101 SEWER IMP ACT FEES CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
REVENUES:
Interest and rental
Charges for services
Total Revenues
EXPENDITURES:
Current:
N"on-depar1:nlental
Total Expenditures
EXCESS (DEFICIEN"CY) OF REVENUES
OVER EXPENDITURES
OTHER FIN"ANCIN"G SOURCES (USES)
Transfers out
Total other financing sources (uses)
N"ET CHANGE rn FUND BALANCE
Fund balance (deficit) -July 1
Fund balance (deficit) -June 30
FOR THE YEAR ENDED JUNE 30, 2017
Budget
$185,000
185,000
2,500
2,500
182,500
(342,101)
(342,101)
($159,601)
113
Actual Amounts
$3,065
185,752
188,817
2,500
2,500
186,317
(1,860)
(l,860)
184,457
503,766
$688,223
Variance with
Final Budget
Positive
(Negative)
$3,065
752
3,817
3,817
340,241
340,241
$344,058
CITY OF SOUTH SAN FRANCISCO
EAST OF 101 TRAFFIC IMPACT FEES CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2017
REVENUES:
Interest and rental
Charges for services
Total Revenues
EXPENDITURES:
Current:
Public works
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers (out)
Total other financing sources (uses)
NET CHANGE IN FUND BALANCE
Fund balance -July 1
Fund balance -June 30
Budget
$109,000
109,000
2,500
2,500
106,500
(3,533,636)
(3,533,636)
($3,427, 136)
114
Variance with
Final Budget
Positive
Actual Amounts (Negative)
$9,506 $9,506
109,867 867
119,373 10,373
2,500
2,500
116,873 10,373
(284,133) 3,249,503
(284,133) 3,249,503
(167,260) $3,259,876
7,213,253
$7,045,993
CITY OF SOUTH SAN FRANCISCO
CAPITAL INFRASTRUCTURE RESERVE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Final Positive
Budget Actual Amounts (Negative)
REVENUES:
Interest and rental $16,555 $16,555
Total Revenues 16,555 16,555
OTHER FINANCING SOURCES (USES)
Transfers in 2,666,000 2,666,000
Transfers out (6,550,040) (5, 795,495) 754,545
Total other financing sources. (uses) (3,884,040) (3, 129,495) 754,545
NET CHANGE IN FUND BALANCE ($3,867,485) (3,112,940) $754,545
Fund balance -July 1 17,638,385
Fund balance -June 30 $14,525,445
117
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NON-MAJOR GOVERNMENTAL FUNDS
Special revenue funds are used to account for revenue sources that are restricted by law or administrative
action to expenditures for specified purposes. Special revenue funds used by the City of South San
Francisco include:
Gas Tax -Accounts for State monies received and expended for street improvements, repairs,
engineering, and administration under Streets and Highway Code Sections 2105, 2106, 2107, and
2107.5. Includes sales taxes on gasoline received from the State's Traffic Congestion Relief Fund.
Developer Contributions -Accounts for fees deposited for planning and engineering reviews or
for future project development.
Federal Aviation Grant -This fund accounts for federal monies received for insulating
structures against airport noise.
Community Development Block Grant -Accounts for Federal monies received to be expended
for development of jobs and suitable housing for low-income residents.
Maintenance District -Accounts for a portion of property tax dedicated to provide for the
maintenance of landscaped areas within housing developments.
Transportation Sales Tax -Accounts for the sales tax that provides resources for street
improvements and repairs.
Solid Waste Reduction -Accounts for revenues and expenditures associated with the waste
reduction, recycling, composting and household hazardous waste programs for residents and
businesses.
Supplemental Law Enforcement Services -Accounts for State monies provided for designated
Police department services.
City Programs -Organizations and individuals provide revenues that fund certain programs and
services.
Affordable Housing Trust -The inclusionary housing requirement in the City provides that 20%
of new residential housing units (for projects of 4 or more units) be affordable. These in-lieu fees
(in-lieu of production of affordable housing units by the developer) provide new residential
development's share of affordable housing units.
PEG Equipment and Access -Accounts for the one percent of money set-aside from cable
franchise fees that are used to support public, educational and governmental (PEG) channels.
Transit Station Enhancement in-Lieu Fee -Accounts for revenues that are collected as a
negotiated community benefit.
119
NON-MAJOR GOVERNMENTAL FUNDS (Continued)
Capital projects funds are used to account for resources used for the acquisition and construction of
capital facilities or major capital equipment, except for capital improvements financed by proprietary
funds. Capital projects funds used at the City of South San Francisco include:
Non-obligated Capital Projects -Accounts for the construction of assets financed by non-
obligated debt.
Public Safety Impact Fee -These fees are to provide new development's share of funding for
the replacement of public safety capital equipment, vehicles and facilities.
Oyster Point Improvements Impact Fees Capital Projects Fund -These fees provide new
development's share of funding for the Oyster Point at Highway 101 interchange improvements.
Sewer Capacity Charges -accounts for cost recovery charged to new development based on
proportional benefit, associated with providing sewer collection and treatment capacity to new
development, both through existing infrastructure provided, and through future capital projects
not funded by other sources.
120
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ASSETS
Cash and investments
Receivables:
Accounts
Accrued interest
Loans
Restricted cash and investments
Land held for resale
Total Assets
LIABILITIES
Liabilities:
Accounts payable
Other payable
Deposits
Due to other funds
Unearned revenue
Total Liabilities
Fund Balances:
Restricted
Total Fund Balances
Total Liabilities and Fund Balances
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2017
SPECIAL REVENUE FUNDS
Federal
Developer Aviation
Gas Tax Contributions Grant
$927,786 $6,580,266 $734,127
3,759 19,047 2,729
$931,545 $6,599,313 $736,856
$49,693 $55
1,671,752
736,801
1,721,445 736,856
$931,545 4,877,868
931,545 4,877,868
$931,545 $6,599,313 $736,856
122
Community
Development Maintenance
Block Grant Districts
$2,562,671
$91,856
349,331
108,377
$549,564 $2,562,671
$68,129 $302
2,545
70,674 302
478,890 2,562,369
478,890 2,562,369
$549,564 $2,562,671
SPECIAL REVENUE FUNDS
Solid Supplemental Affordable PEG Transit Station
Transportation Waste Law Enforce-City Housing Equipment and Enhancement
Sales Tax Reduction ment Services Programs Trust Access In-Lieu Fee
$2,182,696 $527,314 $859 $4,169,031 $1,721,045 $924,056 $57,563
15,840 330 44,188
6,722 244 15,460 6,146 3,052 1,418
20,206
1,900,000
$2,189,418 $543,154 $1,103 $4,184,491 $3,647,727 $971,296 $58,981
$49,046
$157
$1,000
157 1,000 49,046
$2,189,418 542,997 103 4,135,445 $3,647,727 $971,296 $58,981
2,189,418 542,997 103 4,135,445 3,647,727 971,296 58,981
$2,189,418 $543,154 $1,103 $4,184,491 $3,647,727 $971,296 $58,981
(Continued)
123
ASSETS
Cash and investments
Receivables:
Accounts
Accrued interest
Loans
Restricted cash and investments
Land held for resale
Total Assets
LIABILITIES
Liabilities:
Accounts payable
Other payable
Deposits
Due to other funds
Unearned revenue
Total Liabilities
Fund Balances:
Restricted
Total Fund Balances
Total Liabilities and Fund Balances
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2017
CAPITAL PROJECTS FUNDS
Non-obligated Public Oyster Point
Capital Safety Improvement
Projects Imeact Fee Imeact Fees
$41,857 $392,544 $29,168
1,590 16
$41,857 $394,134 $29,184
$41,857 $394,134 $29,184
41,857 394,134 29,184
$41,857 $394,134 $29,184
124
Total
Sewer Nonmajor
Capacity Governmental
Char&es Funds
$3,931,801 $24, 782, 784
152,214
11,474 71,657
369,537
108,377
1,900,000
$3,943,275 $27,384,569
$167,225
2,702
1,671,752
1,000
736,801
2,579,480
$3,943,275 24,805,089
3,943,275 24,805,089
$3,943,275 $27,384,569
This Page Left Intentionally Blank
CITY OF SOUTH SAN FRANCISCO
NONMAJORGOVERNMENTALFUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2017
SPECIAL REVENUE FUNDS
Federal Community
Developer Aviation Development
Gas Tax Contributions Grants Block Grant
REVENUES
Property taxes
Other taxes
Intergovernmental $1,507,105 $377,470
Interest and rentals 1,216 $8,047 $995 44,349
Charges for services 2,365,609
Other 10,694
Total Revenues 1,508,321 2,373,656 995 432,513
EXPENDITURES
Current:
Economic and community development 319,643 995 851,305
Public works
:Non-departmental
Fire
Police
Other
Debt service:
Principal repayments
Total Expenditures 319,643 995 851,305
EXCESS (DEFICIE:NCY) OF REVENUES
OVER (UNDER) EXPE:NDITURES 1,508,321 2,054,013 (418,792)
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out (1,854,509) (57,200~
Total Other Financing Sources (Uses) (1,854,509) (57,200)
:Net Change in Fund Balances (346,188) 1,996,813 (418,792)
Fund balance -July 1 1,277,733 2,881,055 897,682
Fund balance -June 30 $931,545 $4,877,868 $478,890
126
Maintenance
Districts
$1,751,019
1,751,019
1,199,741
1,199,741
551,278
(141,990)
(141,990)
409,288
2,153,081
$2,562,369
Transportation
Sales Tax
$1,568,013
2,755
1,570,768
1,570,768
(657,956)
(657,956)
912,812
1,276,606
$2,189,418
Solid
Waste
Reduction
$190,078
190,078
130,523
130,523
59,555
(282,201)
(282,201)
(222,646)
765,643
$542,997
SPECIAL REVENUE FUNDS
Supplemental
Law Enforce-
ment Services
$131,129
139
131,268
131,268
131,268
103
$103
City
Programs
$5,414
909,264
914,678
203,451
270,338
473,789
440,889
(500,000)
(500,000)
(59,111)
4,194,556
$4,135,445
127
Affordable
Housing
Trust
$22,008
22,008
22,008
22,008
3,625,719
$3,647,727
PEG Transit Station
Equipment and Enhancement
Access In-Lieu Fee
$1,177 $3,193
182,289
183,466 3,193
2,880
3,845
2,880 3,845
180,586 (652)
459,633
(400,000)
59,633
180,586 58,981
790,710
$971,296 $58,981
(Continued)
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2017
CAPITAL PROJECTS FUNDS
Non-obligated Public Oyster Point Sewer
Capital Safety Improvement Capacity
Projects lmJ.!act Fee lmJ.!act Fees Chaq~es
REVENUES
Property taxes
Other taxes
Intergovernmental $36,024
Interest and rentals $545 $5
Charges for services 23,650 1,630,615
Other 132,654
Total Revenues 133,199 23,655 1,666,639
EXPENDITURES
Current:
Economic and community development
Public works 36,285
Non-departmental
Fire 64,818
Police 123,597
Other
Debt service:
Principal repayments 23,000
Total Expenditures 188,415 23,000 36,285
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (55,216) 655 1,630,354
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out ($475,220) (3,196)
Total Other Financing Sources (Uses) (475,220) (3,196)
Net Change in Fund Balances (475,220) (58,412) 655 1,630,354
Fund balance -July 1 517,077 452,546 28,529 2,312,921
Fund balance -June 30 $41,857 $394,134 $29,184 $3,943,275
128
Total
Nonmajor
Governmental
Funds
$1,751,019
1,699,142
1,920,599
89,843
4,209,952
1,234,901
10,905,456
1,302,466
1,236,026
2,880
64,818
458,316
274,183
23,000
3,361,689
7,543,767
459,633
(4,372,272)
(3,912,639)
3,631,128
21,173,961
$24,805,089
This Page Left Intentionally Blank
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2017
GAS TAX DEVELOPER CONTRIBUTIONS
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES
Property taxes
Other taxes
Intergovernmental $1,600,736 $1,507,105 ($93,631)
Interest and rentals 15,000 1,216 (13,784) $8,047 $8,047
Charges for services $1,702,000 2,365,609 663,609
Other
Total Revenues 1,615,736 1,508,321 (107,415) 1,702,000 2,373,656 671,656
EXPENDITURES
Current:
Economic and community development 438,650 438,341 309
Public works
Non-departmental
Fire
Other
Police
Debt service:
Principal repayments
Total Expenditures 438,650 438,341 309
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 1,615,736 1,508,321 (107,415) 1,263,350 1,935,315 671,965
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out (2,927,493) (1,854,509) 1,072,984 (643,512) (57,200) 586,312
Total Other Financing Sources (Uses) (2,927,493) (1,854,509) 1,072,984 (643,512) (57,200) 586,312
NET CHANGE IN FUND BALANCES ($1,311,757) (346, 188) $965,569 $619,838 1,878, 115 $1,258,277
Adjustment to budgetary basis:
Encumbrance adjustments 118,698
Fund balance -July 1 1,277,733 2,881,055
Fund balance -June 30 $931,545 $4,877,868
130
FEDERAL AVIATION COMMUNITY DEVELOPMENT
GRANT BLOCK GRANT MAINTENANCE DISTRICTS
Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative)
$1,389,805 $1,751,019 $361,214
$647,321 $377,470 ($269,851)
$4,000 $995 ($3,005) 44,349 44,349
11,437 10,694 ~7432
4,000 995 (3,005) 658,758 432,513 (226,2452 1,389,805 1,751,019 361,214
500 995 (495) 833,076 931,612 (98,536)
1,559,251 1,199,741 359,510
___ 5o_o _____ 99_5 ____ (_49_5~) __ 8_3~3,_07_6_ 931,612 (98,5362 1,559,251 1,199,741 359,510
3,500 (3,500) (174,318) (499,099) (324,781) (169,446) __ 55_1.._,2_78 ____ 72_0.._,7_24_
(95,330) 95,330 (218,5212 (141,9902 76,531
(95,3302 95,330 (218,5212 (141,990) 76,531
$3,500 ($3,500) ($269,6482 (499,099) ($229,4512 ($387,9672 409,288 $797,255
80,307
897,682 2,153,081
$478,890 $2,562,369
131
CITY OF SOUTH SAN FRANCISCO
NONMAJORGOVERNMENTALFUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2017
TRANSPORTATION SALES TAX SOLID WASTE REDUCTION
Variance Variance
Final Positive Final Positive
Budliiet Actual (Neliiative2 Budget Actual (Negative)
REVENUES
Property taxes
Other taxes $1,468,995 $1,568,013 $99,018
Intergovernmental
Interest and rentals 25,000 2,755 (22,245)
Charges for services $180,000 $190,078 $10,078
Other
Total Revenues 1,493,995 1,570,768 76,773 180,000 190,078 10,078
EXPENDITURES
Current:
Economic and community development 157,697 151,747 5,950
Public works
Non-departmental
Fire
Other
Police
Debt service:
Principal repayments
Total Expenditures 157,697 151,747 5,950
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPEN"DITURES 1,493,995 1,570,768 76,773 22,303 38,331 16,028
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out (2,581,163) (657,956) 1,923,207 (766,8702 (282,2012 484,669
Total Other Financing Sources (Uses) (2,581,163) (657,9562 1,923,207 (766,8702 (282,201) 484,669
N"ET CHANGE IN FUN"D BALANCES ($1,087,168) 912,812 $1,999,980 ($744,5672 (243,870) $500,697
Adjustment to budgetary basis:
Encumbrance adjustments 21,224
Fund balance -July 1 1,276,606 765,643
Fund balance -June 30 $2,189,418 $542,997
132
SUPPLEMENTAL LAW
ENFORCEMENT SERVICES
Variance
Final Positive
Budget Actual (Negative)
$100,000 $131,129 $31,129
139 139
100,000 131,268 31,268
100,000 131,268 (31,268)
100,000 131,268 (31,268)
103
$103
CITY PROGRAMS
Final
Budget
$909,000
909,000
270,000
226,423
496,423
412,577
(1,622,982)
(l,622,982)
($1,210,405)
Actual
$5,414
909,264
914,678
270,338
203,451
473,789
440,889
(500,000)
(500,000)
Variance
Positive
(Negative)
$5,414
264
5,678
(338)
22,972
22,634
28,312
1,122,982
1,122,982
(59,111) $1,151,294
4,194,556
$4,135,445
133
(Continued)
AFFORDABLE HOUSING TRUST
Final
Budget
$22,000
22,000
22,000
$22,000
Actual
$22,008
22,008
22,008
22,008
3,625,719
$3,647,727
Variance
Positive
(Negative)
$8
8
8
$8
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2017
PEG TRANSIT ENHANCEMENT
EQUIPMENT AND ACCESS IN-LIEU FEE
Variance Variance
Final Positive Final Positive
Budll;et Actual (Negative) Budll;et Actual (Negative)
REVENUES
Property taxes
Other taxes
Intergovernmental
Interest and rentals $5,000 $1,177 ($3,823) $3,193 $3,193
Charges for services
Other 125,000 182,289 57,289
Total Revenues 130,000 183,466 53,466 3,193 3,193
EXPENDITURES
Current:
Economic and community development
Public works
Non-departmental 209,117 49,380 159,737
Fire
Other 3,845 3,845
Police
Debt service:
Principal repayments
Total Expenditures 209,117 49,380 159,737 3,845 3,845
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (79,117) 134,086 213,203 (652) (652)
OTHER FINANCING SOURCES (USES)
Transfers in $460,000 459,633 (367)
Transfers out (400,000) (400,000)
Total Other Financing Sources (Uses) 60,000 59,633 (367)
NET CHANGE IN FUND BALANCES ($79,117) 134,086 $213,203 $60,000 58,981 ($1,019)
Adjustment to budgetary basis:
Encumbrance adjustments 46,500
Fund balance -July 1 790,710
Fund balance -June 30 $971,296 $58,981
134
NONOBLIGATED
CAPITAL PROJECTS
Variance
Final Positive
Budget Actual (Negative)
($475,220) ($475,220) ----
(475,220) (475,220) ----
($475,220) (475,220) ====
517,077
$41,857
PUBLIC SAFETY
Final
Budget
$132,000
132,000
70,294
118,323
188,617
(56,617)
IMPACT FEE
Actual
$545
132,654
133,199
64,818
123,597
188,415
(55,216)
Variance
Positive
(Negative2
$545
654
1,199
5,476
5,274
(2022
1,401
OYSTER POINT
IMPROVEMENT IMPACT FEES
Variance
Final Positive
Budget Actual (Negative2
$5 $5
$23,650 23,650
23,650 23,655 5
52,561 52,561
23,000 (23,000)
52,561 23,000 29,561
(28,9112 655 29,566
(137,220) __ (._.3, ...... 19_6~) __ 13_4._,0_24_ ---------------
(137,220) (3,196) __ 13_4._,0_24_ ---------------
($193,8372 (58,412) $135,425 ($28,9112 655 $29,566
452,546 28,529
$394,134 $29,184
135
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2016
SEWER
CAP A CITY CHARGES
Variance
Final Positive
Budget Actual (Negative)
REVENUES
Property taxes
Other taxes
Intergovernmental $36,024 $36,024
Interest and rentals
Charges for services $1,630,000 1,630,615 615
Other
Total Revenues 1,630,000 1,666,639 36,639
EXPENDITURES
Current:
Economic and community development
Public works 2,500 36,285 (33,785)
Non-departmental
Fire
Other
Police
Debt service:
Principal repayments
Total Expenditures 2,500 36,285 (33,785)
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 1,627,500 1,630,354 2,854
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
I Total Other Financing Sources (Uses)
NET CHANGE IN FUND BALANCES $1,627,500 1,630,354 $2,854
Adjustment to budgetary basis:
Encumbrance adjustments
Fund balance -July 1 2,312,921
Fund balance -June 30 $3,943,275
136
INTERNAL SERVICE FUNDS
Internal service funds account for department services and financing performed for other departments
within the same governmental jurisdiction. Funding comes from charges assessed to the departments
benefiting from the service. Internal service funds used at the City include:
City Service -Accounts for vehicle maintenance and information technology services provided
to City departments.
Self Insurance -Accounts for workers' compensation, general liability and property damage
claim activity and financing is represented in this fund.
Health and Retirement Benefits -Accounts for health and retirement benefits paid on the behalf
of eligible City employees.
Equipment Replacement -Accounts for resources set-aside for the future replacement of City
vehicles and equipment.
137
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ASSETS
Current assets:
Cash and investments
Receivables:
Accounts
Accrued interest
Deposit
Total current assets
Noncurrent assets:
Capital assets:
Nondepreciable
CITY OF SOUTH SAN FRANCISCO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION
JUNE 30, 2017
Health and
Self Retirement
City Service Insurance Benefits
$1,237,277 $13,720,637 $9,736,034
10,128
4,363 42,893 32,128
157,500 46,010
1,251,768 13,921,030 9,814,172
Depreciable, net of accumulated depreciation 871
Total Assets 1,252,639 13,921,030 9,814,172
LIABILITIES
Current liabilities:
Accounts payable 101,554 15,023 19,231
Other payable 10,980
Current portion of accrued insurance loss 712,000
Current portion of compensated absences 86,550 607,641
Current portion oflong-terrn debt
Total current liabilities 199,084 727,023 626,872
Noncurrent liabilities:
Accrued insurance loss 12,260,942
Compensated absences obligation 90,321 718,381
Net OPEB obligation 26,173,032
Noncurrent portion oflong-terrn debt
Total noncurrent liabilities 90,321 12,260,942 26,891,413
Total Liabilities 289,405 12,987,965 27,518,285
NET POSITION:
Net investment in capital assets 871
Unrestricted 962,363 933,065 (17,704,113)
Total Net Position $963,234 $933,065 ($17,704,113)
139
Equipment
Replacement Total
$2,496,608 $27,190,556
10,128
9,814 89,198
203,510
2,506,422 27,493,392
162,140 162,140
5,629,093 5,629,964
8,297,655 33,285,496
78,467 214,275
341,706 352,686
712,000
694,191
538,421 538,421
958,594 2,511,573
12,260,942
808,702
26,173,032
1,135,102 1,135,102
1,135,102 40,377,778
2,093,696 42,889,351
4,117,710 4,118,581
2,086,249 (13, 722,436)
$6,203,959 ($9,603,855)
CITY OF SOUTH SAN FRANCISCO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION
FOR THE YEAR ENDED JUNE 30, 2017
Health and
Self Retirement Equipment
City Service Insurance Benefits Replacement Total
OPERATING REVENUES
Charges for services $3,893,005 $5,899,659 $13,470,017 $1,754,155 $25,016,836
Total Operating Revenues 3,893,005 5,899,659 13,470,017 1,754,155 25,016,836
OPERATING EXPENSES
Personnel expenses 1,792,496 1,366,584 11,385,537 14,544,617
OPEB expenses 2,070,095 2,070,095
Professional services 401,187 217,802 20,513 639,502
Program supplies 1,164,607 92,806 3,080 134,263 1,394,756
Insurance 11,578 1,350,964 1,362,542
Self-insurance and claims 3,253,303 3,253,303
Repair and maintenance 395,772 613,494 1,009,266
Utilities 29,478 29,478
Depreciation 580 760,341 760,921
Other 8,693 306,844 315,537
Total Operating Expenses 3,804,391 6,281,459 13,786,069 1,508,098 25,380,017
Operating Income (Loss) 88,614 (381,800) (316,052) 246,057 (363,181)
NON OPERATING
REVENUES (EXPENSES)
Interest income 1,685 16,042 12,193 2,880 32,800
Interest expense (65,943) (65,943)
Gain from disposal of capital assets 19,646 19,646
Other 92,286 92,286
Total Nonoperating
Revenues (Expenses) 1,685 108,328 12,193 (43,417) 78,789
Net income (loss) before transfers 90,299 (273,472) (303,859) 202,640 (284,392)
TRANSFERS
Transfers in 273,472 759,104 1,032,576
Transfers out (96,245) (96,245)
Change in Net Position 90,299 455,245 106,395 651,939
Net Position -(deficits) July 1 872,935 933,065 (18,159,358) 6,097,564 (10,255, 794)
Net Position -(deficits) June 30 $963,234 $933,065 ($17,704,113) $6,203,959 ($9,603,855)
140
CITY OF SOUTH SAN FRANCISCO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2017
Health and
Self Retirement
City Service Insurance Benefits
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from interfund service provided $3,889,738 $5,991,945 $13,470,017
Cash payment to suppliers for goods and services (2,011,315) (1,739,446) (1,132,200)
Cash payment to employees for services (1,797,423) (1,352,661) (11,265,260)
Cash payment for judgments and claims (1,681,308)
Other receipts
Net Cash Provided by Operating Activities 81,000 1,218,530 1,072,557
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers in 273,472 759,104
Transfers out
Net Cash Provided by Noncapital Financing Activities 273,472 759,104
CASH FLOWS FROM CAPITAL
AND RELATED FINANCING ACTIVITIES
Principal paid on capital lease
Interest payments
Acquisition of capital assets, net
Proceeds from the sale of capital assets
Net Cash Used in Capital and Related Financing Activities
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received (14) 3,761 (13,161)
Net Cash Provided by Investing Activities (14) 3,761 (13,161)
Net Increase (Decrease) in cash and cash equivalents 80,986 1,495,763 1,818,500
Cash and cash equivalents, beginning 1,156,291 12,224,874 7,917,534
Cash and cash equivalents, ending $1,237,277 $13,720,637 $9,736,034
Reconciliation of operating income (loss) to net cash
provided by operating activities:
Operating income (loss) $88,614 ($381,800) ($316,052)
Adjustments to reconcile operating income (loss)
to cash flows from operating activities:
Depreciation 580
Other non-operating revenue (expenses) 92,286
Net change in assets and liabilities:
Accounts and lease receivables (3,267)
Accounts payable (8,493) 13,923 19,218
Other payable (77,874)
Accrued insurance losses 1,571,995
OPEB obligations 1,268,332
Compensated absence obligations 3,566 101,059
Net Cash Provided by (Used in) Operating Activities $81,000 $1,218,530 $1,072,557
141
Equipment
Replacement Total
$1,754,155 $25,105,855
(747,757) (5,630,718)
(14,415,344)
(1,681,308)
409,917 409,917
1,416,315 3,788,402
1,032,576
(96,245) (96,245)
(96,245) 936,331
(565,475) (565,475)
(65,943) (65,943)
(1,629,268) (1,629,268)
19,646 19,646
(2,241,040) (2,241,040)
1,513 (7,901)
1,513 (7,901)
(919,457) 2,475,792
3,416,065 24,714,764
$2,496,608 $27,190,556
$246,057 ($363,181)
760,341 760,921
92,286
(3,267)
68,211 92,859
341,706 263,832
1,571,995
1,268,332
104,625
$1,416,315 $3,788,402
This Page Left Intentionally Blank
AGENCY FUND
An agency fund is used to account for monies where the City is acting as an agent for another
government entity. The agency fund used at the City of South San Francisco consisted of:
SSF Employee Deferred Comp Trust Oversight -This fund is used to pay for the
administrative costs of monitoring the Deferred Compensation Funds on behalf of City
employees.
143
ASSETS
Cash and investments
Interest receivable
Total Assets
LIABILITIES
Accounts payable
Other accrued liabilities
Total Liabilities
CITY OF SOUTH SAN FRANCISCO
AGENCY FUND
STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
FOR THE YEAR ENDED JUNE 30, 2017
SSF Employee Deferred Comp Trust Oversight
Balance Balance
June 30, 2016 Additions Deductions June 30, 2017
$62,944 $105,663 $62,944 $105,663
158 318 158 318
$63,102 $105,981 $63,102 $105,981
$12,500 $24,492 $12,500 $24,492
50,602 81,489 50,602 81,489
$63,102 $105,981 $63,102 $105,981
144
STATISTICAL SECTION
This part of the City's Comprehensive Annual Financial Report presents detailed information as a context
for understanding what the information in the financial statements, note disclosures, and required
supplementary information says about the City's overall financial health. In contrast to the financial
section, the statistical section information is not subject to independent audit.
Financial Trends
These schedules contain trend information to help the reader understand how the City's financial
performance and well being have changed over time:
1. Net Position by Component
2. Changes in Net Position
3. Fund Balances of Governmental Funds
4. Changes in Fund Balance of Governmental Funds
Revenue Capacity
These schedules contain information to help the reader assess the City's most significant local revenue
source, the property tax:
1. Assessed Value and Estimated Market Value of Taxable Property
2. All Overlapping Property Tax Rates
3. Principal Property Tax Payers
4. Twenty Largest Taxable Property Owners for Merged RDA Project Area
5. Property Tax Levies and Collections
Debt Capacity
These schedules present information to help the reader assess the affordability of the City's current levels
of outstanding debt and the City's ability to issue additional debt in the future:
1. Ratio of Outstanding Debt by Type
2. Computation of Direct and Overlapping Debt
3. Computation of Legal Bonded Debt Margin
4. Continuing Disclosure Requirements:
a. Revenue Bond Coverage
b. Sewer Debt Service Coverage
c. Bonded Debt Pledge Revenue Coverage
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the
environment within which the City's financial activities take place:
1. Demographic and Economic Statistics
2. Principal Employers
145
STATISTICAL SECTION -(Continued)
Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information
in the City's financial report relates to the services the City provides and the activities it performs:
1. Full-Time City Government Employees by Function
2. Operating Indicators by Function/Program
3. Capital Asset Statistics by Function/Program
Miscellaneous Information
1. Collection and Use of 1 % Special Transient Occupancy Tax
Sources
Unless otherwise noted, the information in these schedules is derived from the Comprehensive Annual
Financial Reports for the relevant year.
146
Thousan ds
$180,000
$160,000
$140,000
$120,000
"" ~
$100,000
,____
$80,000
$60,000
$40,000
$20,000
$0
2008
2008
General F und
Reserved $283,435
Unreserved 14,503,263
Nonspendable
Committed
Assigned
Unassigned
Total General F und $14,786,698
AJI Other Gove rn menta l Funds
Reserved $70,194,663
Unreseived, reported in:
Special revenue fun ds 21,286,431
Deb t service fu nds 11 9,525
Capital proj ect funds 3,578,595
Restricted
Assigned
Unassigned
Total all other governmenta l fu nds $95,179,2 14
-
""
~
>---
--
1---1---
CITY O F SOUT H SAN FRANCISCO
F und Bala nces of G overnmental Fu nds
L ast Ten Fisca l Yea rs
(M odified Ac crual Basis of Account in g)
•
1---
>---
-
>---
..
..
>--->--->--->--->---
Ill
..
2009 2010 201 1 20 12 2013 20 14 20 15
(b
2009 2010 2011 2012 2013
$554 ,692 $889,186
17,509,823 14,84 1,958
67,129 $90,167 $805,677
40 1,797 208 ,054 1,406,430
77 1,849 840,365 566,104
15,049 ,168 17,347,445 23 ,498,194
$18,064,515 $15,73 1,144 $16,289,943 $18,486,03 1 $26,276,405
$65,11 7,97 1 $64 ,163 ,373
23,826,184 11 ,079,390
12 1,764 3,198,6 00
51,589,538 69,286,2 11
$163,727,096 $43,364,540 $30,539,396
2,390,904 2,076,065 1,105 ,320
(14,353,252) (1,388,956) (1,379,895)
$140,655 ,457 $147,727,574 $15 1,764,748 $44,051,649 $30,264,82 1
•
'--• >---.. •
L---'--
L--->---~
2016 2017
2014 2 015
$14,163 $1 ,134
3,879,45 1 2,536,790
743 ,746 1,458,029
15,89 1,899 17,285,422
$20,529,259 $21,281,375
$42,392,238 $43 ,437,36 1
0 6,188,554
(52 1,604) (40,459)
$4 1,870,634 $49,585,4 56
(a) T he change in total fund ba lance for the Ge neral Fund and oth er governmental funds is explained in M anagement's Discussion a nd Analysis.
(b ) In fisca l year 20 11 , the C ity implemented GASB 54, Fund B alance R eporting and Governmental Fu nd Type Defi nitions,
wh ich requires the C ity to classify its fund balances based on spending constraints im posed on the use of resou rces.
150
•To tal Committed
C TotttlUn:issigned
•Total Assigned
C Totnl Restricted
C Total Nonspe ndable
a Total UnreserYcd
11To1.:1!Rescrved
2016 2017
$33,580 $474
3,654,283 11 ,780,724
1,578,153 5,244,279
17,751,169 39,278,746
$23,017,185 (a) $56,304,223
$52,938,897 $55,195 ,500
367,023 0
0 (88,33 1)
$53,305,920 $55,107,169
This Page Left Intentionally Blank
Revenues
Property Taxes
Other Taxes
Intergovernmental revenues
Interest and Rents
Licenses and permits
Charges for services
Fines and forfeitures
Other
Total Revenues
Expenditures
Current:
General government
Fire Department
Police Department
Public works
Recreation and Community Services
Library
Economic and Community Development
Other
Capital outlay
Debt service:
Principal repayment
Interest and fiscal charges
Total Expenditures
Excess (deficiency) ofrevenues over
(under) expenditures
Other Financing Sonrces (Uses)
Transfers in
Transfers (out)
Tax allocation bonds issued
Premium on bonds
Payments to refunded bond escrow
Other debt proceeds
Sale of capital assets
Total other financing sources (uses)
Net Change in fund balances
before extraordinary and special items
Extraordinary item
Special item
Net change in fund balances
Debt service as a percentage of
noncapital expenditures
CITY OF SOUTH SAN FRANCISCO
Changes in Fund Balance of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
For The Fiscal Year Ended June 30,
2008 2009 2010
$44,165,490 $59,369,550 $54,718,916
24,313,543 22,755,561 19,771,310
13,219,053 15,088,171 10,609,605
12,318,594 7,625,428 7,680,293
5,716,017 5,957,815 7,270,081
10,792,043 13,644,314 9,986,352
1,073,603 1,013,434 1,054,549
1,091,514 3,722,979 2,542,492
112,689,857 129,177,252 113,633,598
5,897,066 5,752,948 5,916,364
16,875,311 17,724,990 16,790,834
18,757,394 19,989,136 19,359,770
14,910,401 12,360,989 8,416,242
10,826,041 10,700,332 9,960,090
4,766,821 4,679,270 4,342,662
13,848,049 19,554,780 26,279,406
1,023,435 474,805
36,544,741 4,247,021 6,724,022
1,692,296 1,755,426 1,887,434
5,441,036 4,571,150 4,255,050
130,582,591 101,810,847 103,931,874
(17,892,734) 27,366,405 9,701,724
20,182,014 18,754,214 18,047,351
(24,253,621) (19,330,934) (22, 175,268)
13,750 13,784
( 4,057,857) (562,936) (4,127,917)
(21,950,591) 26,803,469 5,573,807
($21,950,591) $26,803,469 $5,573,807
8.9% 6.8% 6.6%
152
2011 2012
$54,128,998 $38,174,655
23,412,992 28,866,546
11,860,658 11,580,530
7,612,223 4,955,223
7,004,603 3,056,507
10,010,541 10,088,070
2,133,677 2,184,234
2,261,247 3,000,563
118,424,939 101,906,328
6,407,094 6,485,219
18,140,954 18,812,861
20,272,684 21,217,818
9,856,201 14,253,609
10,168,425 10,101,408
4,231,762 4,272,701
19,894,692 8,184,334
6,969,052 8,894,514
1,842,000 1,752,000
4,274,170 1,817,764
102,057,034 95,792,228
16,367,905 6,114,100
88,175,882 108,413,018
(99,947,814) (109,646,766)
11,771,932 (1,233,748)
4,595,973 4,880,352
(110,397 ,363)
$4,595,973 ($105,517,011)
6.7% 4.2%
For The Fiscal Year Ended June 30,
2013 2014 2015 2016 2017
$27,077,697 $23,010,136 $24,650,648 $26,438,620 $35,156,848
31,894,811 33,931,446 38,275,478 $41,811,097 49,608,385
13,054,594 10,757,440 10,453,071 12,360,354 4,019,771
3,238,089 3,632,693 3,531,966 4,207,453 3,100,692
3,054,451 4,366,271 4,795,158 6,896,897 7,823,403
9,275,724 16,864,409 13,387,712 15,386,358 14,485,367
1,753,682 1,528,319 1,221,413 791,756 899,118
1,837,675 2,249,728 4,660,668 2,439,579 2,906,625
91,186,723 96,340,442 100,976,114 110,332,114 118,000,209
6,658,532 5,970,429 7,167,969 8,469,924 9,399,930
20,877,917 20,163,759 21,247,989 24,175,340 25,632,366
22,542,135 23,309,568 23,611,743 25,458,986 25,998,097
9,186,493 16,791,894 15,923,071 14,846,346 12,143,965
10,927,433 11,552,502 11,826,407 13,234,028 14,897,157
4,112,570 3,987,928 4,247,650 4,681,188 5,157,355
20,512,545 5,972,966 5,917,508 7,907,655 8,943,111
480,290 395,749 274,183
453,381 352,674 656,000 23,000
52,139
94,869,764 88,202,427 90,775,301 99,825,216 102,469,164
(3,683,041) 8,138,015 10,200,813 10,506,898 15,531,045
4,467,530 21,870,234 17,983,227 8,143,075 14,327,130
(6,780,943) (24,149,582) (19,717,102) (13,193,699) (16,368,499)
1,016,276
(2,313,413) (2,279,348) (1,733,875) (5,050,624) (1,025,093)
(5,966,454) 5,858,667 8,466,938 5,456,274 14,505,952
20,582,335
($5,966,454) $5,858,667 $8,466,938 $5,456,274 $35,088,287
0.1% 0.6% 0.4% 0.7% 0.0%
153
CITY OF SOUTH SAN FRANCISCO
DIRECT AND OVERLAPPING
PROPERTY TAX RATES
LAST TEN FISCAL YEARS
Fiscal Basic School Total Direct/Overlapping
Year Levy Districts Tax Rates
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)
2017 1.000 0.1749 1.1749 (1 ,23)
Notes:
(1) Like other cities, South San Francisco includes several property tax rate areas with different rates. A mean average is indicated.
(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 District bonds
and San Mateo Jr. College bond, 3 have the rate of 1.0756, which includes Jefferson Un ion 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 1.0596 percent, for Brisbane ES D 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 D istrict bonds
and San Mateo Jr. College bond. 2 have the rate of 1.0719 and one has a rate of 1.0689, which includes Jefferso n Union School bonds and
Brisbane ESD bonds, and one has a rate of 1.0710 which includes San Bruno Park Elementary.
(16) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.03 77 percent, which includes South San Francisco Unified School Di strict 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 w hich includes San Bruno Park Elementary.
(17) Of the 68 tax rate areas in the City, 63 hav e 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 SS FU SD bonds and San Mateo Jr College bond. 3
has a rate of 1.0893 percent and one at 1.0854 percent which includes Jefferso n Union School bond, Brisbane E SD 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, whi ch includes SSFUSD bonds, San Mateo Jr College bond, and
San Mateo Comm College. 4 has a rate of 1.092 1 percent which includes Brisbane E SD Bond, Jefferson H ig h bonds, SM Jr Coll ege bond a nd
San Mateo Comm Coll ege. 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 a reas 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 Colleg e. 4 has a rate of 1.1048 percent which includes Bri sbane ESD Bond, Jefferson High bonds, SM Jr College bond and
San Mateo Comm College. 1 has a rate of 1.0864 percent, w hi ch includes San Bruno Pk Elem bond, SM Union High, SM High, 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 Hi g h bonds, SM Jr College bond and
San Mateo Comm College. 1 has a rate of 1.0983 percent, which includes San Bruno Pk E lem 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 C ity, 63 have a tax rate of 1.0707 percent, which in cludes SSFUSD bond s, San Mateo Jr College bond, and
San Mateo Comm Coll ege. 3 has a rate of 1.1080 perce nt and 1 with 1.10 68 percent rate which includes College bond Brisbane ES D Bond,
Jefferson High bonds, SM Jr and San Mateo Co mm Coll eg e. 1 has a rate of 1.0929 percent, which in cludes San Bruno Pk E lem bond, SM Uni on
High, SM High, SM Jr Coll ege bond and San Mateo Comm Coll bond.
(23) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0714 percent, which includes SSFUSD bonds & San Mateo Jr College bond . 4 has
a rate of 1.1 282 percent which includes Brisbane ESD Bond, Jefferson High bonds, Jefferson USHD , SM Jr College bonds. 1 has a rate of 1.0910
percent, which includes San Bruno Pk Elem bond, SM Union High, SM High, SM Jr Co llege bond and Sa n Mateo Comm Coll bond .
Source: HDL, Coren & Cone (San M ateo County Assessor 2007/08-2016/1 7 Tax Rate Table).
155
Vi
-.)
Property Tax Payer
Slough
Genentech
Britannia Pointe Grand LP
ARE San Francisco Exch LLC
BMR 1000 Gateway LP N A
Gateway Boulevard LLC
Gateway Center LLC
ASN Solaire LLC
HCP Inc
Costco Wholesale Corp
HPTMI II Properties Trust
BP Gateway Center LLC
PR 701 Gateway LLC
Amgen SFLLC
Blue Line Transfer Inc.
OIK Sierra Point LLC
Felcor CMB SSF Holdings LP
Areus Inc
Prologis Uslv Newca 2 LLC
Theravance Inc.
Total Top Twenty
Percent of AV
CITY OF SOUTH SAN FRANCISCO
Twenty Largest Taxable Property Owners for Merged RDA Project Area
June 30, 2017
Total % of Total
Assessed AV in Project
Secured Unsecured Value Area Land Use
$965,586,473 $965,586,473 21.78% Industrial
241,489,807 170,679,681 $412, 169,488 9.30% Industrial, Office, R&D
297,590,141 $297,590,141 6.71% Industrial
$229,102,810 $229,102,810 5.17% Industrial, Commercial
213,145,455 $213,145,455 4.81% Commercial
201,733,291 $201,733,291 4 .55% Industrial
143,533,477 0 $143,533 ,477 3.24% Commercial
110,934, 105 $110,934, 105 2.50% Residential
98,463,117 $98,463, 117 2.22% Unknown
41,669,548 38 ,231,010 $79 ,900,558 1.80% Commercial
66,190,793 $66,190,793 1.49% Residential, Hotels, Motels
59,261,340 $59,261,340 1.34% Commercial, Office, 2+ stories
58,579,924 $58,579,924 1.32% Commercial
57,824,838 $57,824,838 1.30% Industrial
49,075,135 $49,075, 135 1.11% Industrial
43,856,270 $43,856,270 0 .99% Commercial, Office, 2+ stories
39,708,919 $39,708,919 0.90% Residential, Hotels, Motels
35,242,075 $35,242,075 0.79% Commercial, Office, 2+ stories
29,493,009 $29,493 ,009 0 .67% Commercial, Office, 2+ stories
26,780,291 $26,780,291 0.60% Industrial, Office, R&D
2 ,924 ,655 ,689 293 ,515 ,820 3 ,218 ,17 1,509 72 .59 %
90.9% 9.1%
(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
Source: San Mateo County Assessor, RDA Secured & Unsecured SSF 2017 Tax Rolls
Source: Muni Services
CITY OF SOUTH SAN FRANCISCO
COMPUTATION OF DIRECT AND OVERLAPPING DEBT
JUNE 30, 2017
2016-17 Assessed Valuation:
Redevelopment Incremental Valuation:
Adjusted Assessed Valuation:
OVERLAPPING TAX AND ASSESSMENT DEBT:
San Mateo Community College Di strict
Jefferson Union High School Di strict
South San Franci sco Unified School Di strict
Brisbane School Di strict
TOT AL OVERLAPPING TAX AND ASSESSMENT DEBT
Ratio to 2015-16 Assesse d Valuation:
Total Overlapping Tax and Assessment Debt ......... 1.30%
OVERLAPPING FUND DEBT :
San Mateo County General Fund Obligation s
San Mateo County Board of Education Certificate s of Participation
San Mateo County Flood Control Di strict Certificates of Participation
South San Franc isco Unified School District Certificates of Participation
Jefferson Union Hi gh School Di strict Certificates of Participation
City of South San Francisco Loans Payable
City of South San Franci sc o Capital Leases
TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT:
OVERLAPPING TAX INCREMENT DEBT (Successor Agency):
TOTAL DIRECT DEBT
Total Overlapping Debt
COMBINED TOTAL DEBT
$16 ,456 ,057 ,191
$16 ,456 ,057 ,191
Total Debt
6/30/2017
$611 ,812 ,998
180,406,091
175 ,812 ,3 64
5,820,437
$399 ,3 89 ,816
9,3 30,000
18 ,095,000
4,3 60,746
1,279,477
10 ,691,152
1,673 ,52 3
$560,000
(1) Percentage of overlapping agency's assessed valuation lo cated with in boundaries of the city .
% Applicable (1)
8 .577%
1.964
89.46 7
13 .858
8 .577%
8.577
60.402%
89.467
1.964
100.000
100
100.000%
City's Share of
Debt 6130/17
$52 ,475,201
3,543, 176
157 ,294,048
806,596
$2 14 ,119 ,021
$34 ,2 55 ,665
800 ,234
10 ,929 ,742
3,901 ,429
$25 ,129
10 ,691,152
1,673 ,522
$62,276,873
$560,000
12 ,364,674
$264,591,220
$276,955,895
(2) Excludes tax and revenue anticipation notes, enterprise revenu e, mortgage revenue, tax allocation bonds, and Successor Agency Debt.
Ratios to Adjusted Assessed Valuation:
Total Overlapping Tax and Assessment Debt
Total Direct Debt
Combined Total Debt
Ratios to Redevelopment Successor Agency Incremental Valuation ($4,099 ,895 ,614):
Total Overlapping Tax Increment Deb t
Source : California Municipal Statistics, Inc . and City of South San Francisco
510-658-2640 Austin Busch
160
1.30%
0.08%
1.68%
0.01%
(2)
NOTE: (a)
Fiscal
Year
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
CITY OF SOUTH SAN FRANCISCO
COMPUTATION OF LEGAL BONDED DEBT MARGIN
JUNE 30, 2017
ASSESSED VALUATION: $16,456,057,191
BONDED DEBT LIMIT (3.75% OF ASSESSED VALUE) (a) 617 ,102 ,145
LESS AMOUNT OF DEBT SUBJECT TO LIMIT: 0
LE GAL BONDED DEBT MARGIN $6 17, 102 , 145
Total net debt
Total Net Debt Legal applicable to the limit
Debt Applicable to Debt as a percentage
Limit Limit Margin of debt limit
$469,575,123 0 $469,575,123 0.00%
559 ,744 ,420 0 559,744,420 0 .00%
525 ,673,963 0 525 ,673,963 0.00%
511 ,748 ,388 0 511 ,748,388 0.00%
518,513 ,854 0 518 ,513,854 0.00%
524,729 ,886 0 524, 729 ,886 0.00%
536 ,413 ,229 0 536,413 ,229 0.00%
558,585 ,910 0 558,585 ,910 0.00%
580 ,561,386 0 580,561 ,386 0.00%
617 ,102 ,145 0 617,102,145 0.00%
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 valu ation at full cash value.
Source: HDL Coren & Cone, San Mateo County Assessor -Combined Tax Rolls
161
CITY OF SOUTH SAN FRANCISCO
SEWER DEBT SERVICE COVERAGE
SEWER RENTAL ENTERPRISE FUND
LAST FIVE FISCAL YEARS
Fiscal Year
2013 2014 2015 2016 2017
Revenues
Service Charges $19,310,559 $19,129,475 $19,758,128 $19,515,093 $19,750,636
Connection and Other Fees 27,548 25,992 122,640 104,283 147,133
Interest Income 80,692 133,248 106,830 238,389 23,552
Developer Fees
Other Cities' Participation (1) 6,137,401 7,619,601 6,159,937 5,752,765 5,763,645
Total Revenues $25,556,200 $26,908,316 $26,147,535 $25,610,530 $25,684,966
Operating Expenses (2) $15,151,968 $14,904,225 $18,759,650 $13,514,718 $17,357,273
Wastewater System Net Revenues $10,404,232 $12,004,091 $7,387,885 $12,095,812 $8,327,693
Parity Debt Service (3)
State Water Resources Control Board Loans $6,012,716 $6,022,799 $5,445,162 $5,449,692 $5,454,747
CSCDA Series 2005D Revenue Bonds 206,405 197,630 188,148 178,036 167,284
Total Parity Debt $6,219,121 $6,220,429 $5,633,310 $5,627,728 $5,622,031
Total Parity Debt Service Coverage 1.67 1.93 1.31 2.15 1.48
(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 City of San
Bruno's share of operating costs. See "Wastewater System" herein.
(2) Excludes depreciation, capital expenditures and debt service.
(3) Includes Sewer Revenue Bonds and State Water Loan payments
( 4) Reflects an adopted increase in rates for Fiscal Year 2004-05 of25% per Resolution No. 68-2004, adopted by the City Council on July 14, 2004 and effective on and after July 1,
2004 and an adopted increase in rates for Fiscal Year 2005-06 of9% per Resolution No. 68-2005, adopted by the City Council on June 22, 2005 and effective on and after June 22,
2005.
163
CITY OF SOUTH SAN FRANCISCO
Principal Employers
Current Year and Nine Years Ago
2016-17
Percentage
Number of of Total City
Employer Employees Rank Employment
Genentech Inc. 8,637 13.2%
Costco Wholesale (3 stores) 834 2 1.3%
Life Technologies Corporation 622 3 1.0%
Amgen San Francisco LLC 500 4 0.8%
Successfactors, Inc. 352 5 0.5%
ZS Associates, Inc. 252 6 0.4%
American ETC Inc/Royal Laundry 249 7 0.4%
SBM Site Services LLC 245 8 0.4%
Tobi.com, LLC 227 9 0.3%
Holiday Inn 224 10 0.3%
United Airlines
Kaiser
SSF School District
United Parcel Service
Amgen
Exelixis
Cell Genesys
Actuate
Subtotal 12,142 18.6%
Total City Population 65,451
Source:
SSF Business License Database-Business licenses expiring 12/31/17.
CAFR 2007-08
166
Number of
Employees
9,000
798
9,000
1,100
950
732
676
545
377
350
23,528
63,744
2007-08
Percentage
of Total City
Rank Employment
2 14.1%
5 1.3%
14.1%
3 1.7%
4 1.5%
6 1.1%
7 1.1%
8 0.9%
9 0.6%
10
36.9%
CITY OF SOUTH SAN FRANCISCO
Operating Indicators by Function/Program
Last Five Fiscal Years
2013 2014 2015
Function/Program
Public safety:
Fire :
Inspections conducted 2 ,369 2,574 1,817
Police :
Police calls for service 33,657 29 ,359 31,532
Law violations:
Part I crimes 1,874 1,780 1,874
Physical arrests (adult and juvenile) 2,081 2,158 1,933
Traffic violations 3,632 4 ,175 3,828
Parking violations 14,648 16 ,597 13 ,378
Public works
Street resurfacing (miles) (Eng Div) 3 22 (2) 0
Potholes repaired (square miles) 0 .13 0.20 0.11
Asphalt used for street repairs (tons) 287 435 250
Culture and recreation :
Recreation class participants 27,184 26 ,694 26 ,879
Library:
Total items borrowed 701,721 686 ,491 (1 ) 643 ,630
Items in collection 188 ,394 185 ,482 (1) 130, 106
Wastewater
Residential connections 16,466 16,482 16 ,470
Commercial connections 1,566 1,562 1,560
Other connections 127 128 128
Average daily sewage treatment (millions of gallons 9 .27 8.28 8.89
Note : NI A denotes information not available .
2016 2017
2 ,563 3 ,426
32,477 33 ,313
2 ,126 2 ,103
2 ,071 1,870
4 ,211 3 ,785
12 ,006 15,291
2 8
2 0
151 94
(3) 23,399 23 ,939
565,806 558,106
(4) 208 ,400 209 ,895
16 ,491 16 ,488
1,561 1,562
131 140
7.92 8.41
(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.
168
CITY OF SOUTH SAN FRANCISCO
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Function/Program
Public safety:
Fire stati ODS 5 5 5 5 5 5 5 5 5 5
Police stations I 1 1 I (6) 1 (6) I 1 1 1 1
Police Fleet (I ) 45 (2) 48 (2) 48 52 51 5 1 (8) 50 53 53 52
Public works
Miles of streets 12 7 127 12 7 127 127 127 127 127 127 127
Street lights 3 ,779 3 ,779 4,156 4 ,160 4,160 (7) 4,505 4,505 4 ,505 4,505 4 ,505
Parking District lights 20 20 20 20 20 20 20 20 20 (9) 16
Traffic Signals 7 0 70 73 74 74 74 74 74 76 76
Culture and recreation:
Community services:
City parks 28 28 28 28 2 8 28 28 28 28 28
City parks acreage 190 190 19 0 190 190 190 190 190 190 190
Playgrounds 24 24 24 24 24 24 24 24 24 24
City trails 6 6 6 6 6 6 6 6 6 6
Community gardens 1 I I 1 I I I 1 I I
Community centers 4 4 4 4 4 4 4 4 4 4
Senior centers 2 2 2 (4) 1 I I I I I I
Skate Park (3) I I I 1 I I I I
Dog park (3) I I I I I I I I
Swimming pools I I I I I I 1 I 1 I
Tennis courts 7 7 7 7 7 7 7 7 7 7
Basketball Courts 12 12 12 12 12 12 12 12 12 12
Baseball/softball diamonds 11 11 11 11 11 11 11 11 11 11
Soccer/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
Wastewater
Miles of sanitary sewers 164 164 164 164 164 164 164 164 164 164
Miles of storm sewers 125 125 125 125 125 125 125 125 125 125
Number of treatment plant~ 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 of35 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 Leaming Center not included on count as it is only a homework center not a library.
(6) Police sub station 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.
169
CITY OF SOUTH SAN FRANCISCO
Miscellaneous Information
Last Three Fiscal Years
Collection and Use of 1 % Special Transient Occupancy Tax (TOT) Approved by Voters as
2015 2016 2017
Transient Occupancy Tax Detail
9% TOT collected 11,652,726 12 ,054,093 12 ,256,007
1 % Measure I Special Tax 1,294,747 1,339 ,344 1,361 ,779
Total TOT Co llection 12 ,947 ,474 13 ,393 ,436 13 ,617,786
1 % Measure I Special Tax Use
Police 258,949 267,869 272 ,356
Fire 258,949 267 ,869 272 ,356
Library 258,949 267 ,869 272 ,356
Parks 258 ,949 267 ,869 272 ,356
Recreation 258 ,949 267 ,869 272 ,356
Total 1 % Measure I Special Tax 1,294,747 1,339,344 1,361 ,779
*Note: Measure I, a one percent supplemental special tax to the already existing 9% 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 Po lice, Fire, Library, and Parks and Recreation expenditures.
170
Independent Auditor Presentation
For fiscal year ended June 30, 2017
City of South San Francisco
Katherine Yuen, CPA
Partner
1
ATTACHMENT 2
Annual Audit
Maze and Associates – independent of
the City.
Audit timing:
•Interim – May 2017
•Final – October 2017
•Audit completed – December 14, 2017
2
Annual Audit (Continued)
Audit was conducted according to:
1.Auditing standards generally accepted in the
USA
2.Government Auditing Standards issued by the
Comptroller General of the United States of
America.
3
Result of Audit
Unmodified (clean) opinion
•Fairly stated, in all material respects
•Conformity with accounting principles
generally accepted (GAAP) in the USA
4
Measure W Financial Statements
Pages 106 to 109
5
QUESTIONS?
6
“We are in the business to help our clients succeed”
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:17-161 Agenda Date:2/1/2017
Version:1 Item #:3.
ReporttransmittingMeasureWtransactiondetailreportsforFiscalYear2016-17fromJulythroughDecember
2016.(Richard Lee, Director of Finance)
RECOMMENDATION
Information item only. No formal action is needed.
BACKGROUND/DISCUSSION
AttachedfortheMeasureWCitizens’OversightCommittee’sinformationaretransactiondetailreportsand
accompanyingsupportdocumentationforMeasureWrevenuesandexpendituresfortheperiodofJulythrough
December 2016.
ThroughDecember31,2016,theCityhasreceived$3,061,807.25inMeasureWtransactionsandusetax
revenue,whichincludeadvancesforthemonthsofJuly,August,SeptemberandOctober,andtrue-up
reconciliation payments for the second and third quarters of 2016 from the State Board of Equalization.
Conversely,theCityhasexpended$91,387.75inMeasureWfundsforarchitectural,survey,andengineering
services.
CONCLUSION
MeasureWrevenuesandexpenditureswerereportedaccuratelyandincompliancewithMeasureWballot
language.
Attachments:
1.Measure W Revenues July through December 2016
2.Measure W Expenditures July through December 2016
City of South San Francisco Printed on 5/30/2018Page 1 of 1
powered by Legistar™
EXHIBIT A
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:17-326 Agenda Date:4/5/2017
Version:1 Item #:1.
Report transmitting Measure W Fiscal Year 2016-17 Revenues and Expenditures through March 31,2017.
(Richard Lee, Director of Finance)
RECOMMENDATION
No formal action is required. The staff report is for information only.
BACKGROUND/DISCUSSION
Attached for the Measure W Citizens’Oversight Committee’s information are transaction detail reports and
accompanying support documentation for Measure W revenues and expenditures for the period of January
through March 2017.
From January 1 through March 31,2017,the City received $2,368,543.63 in Measure W transactions and use
tax revenue. The City has received $5,430,350.88 in Measure W Revenues as of Fiscal Year 2016-17 to date.
From January 1 through March 31,2017,the City expended $210 in Measure W funds,which was for Brown
Act training books for the Measure W Citizens’ Oversight Committee.
In addition,the Civic Center Campus Project (project pf1707)recognized $39,792 in expenditures for project
management services during the same period.
The attached report from the City’s sales tax consultant projects that Fiscal Year 2016-17 Measure W revenues
will end the year at $8.27 million.The report factors in year-to-date revenues,sales tax receipts and trend
analysis.
CONCLUSION
Measure W revenues and expenditures were reported accurately and in compliance with Measure W ballot
language.
Attachments:
1.Measure W Revenues January through March 2017
2.Measure W Expenditures January through March 2017
3.Measure W Project Expense January through March 2017
4.Measure W Revenue Projections
City of South San Francisco Printed on 5/30/2018Page 1 of 1
powered by Legistar™
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:17-788 Agenda Date:8/2/2017
Version:1 Item #:2.
Report transmitting Measure W Fiscal Year 2016-17 revenues and expenditures from April 1 through June 30,
2017.(Richard Lee, Director of Finance)
RECOMMENDATION
No formal action is required. The staff report is for information only.
BACKGROUND/DISCUSSION
Attached for the Measure W Citizens’Oversight Committee’s (COC)information are transaction detail reports
and accompanying support documentation for Measure W revenues and expenditures for the period of April 1
through June 30, 2017.
The revenue transaction detail report provided in Attachment 1 indicates that from April 1 through June 30,
2017,the City received $2,290,602.25 in Measure W transactions and use tax revenue.The City has received
$7,720,953.13 in Measure W Revenues as of Fiscal Year 2016-17 to date,which includes the advance from the
State Board of Equalization (SBOE)for April 2017.The City’s revenue accrual policy is 60 days,which means
that any revenues attributable to the prior Fiscal Year that are received within 60 days after the end of the Fiscal
Year will be recorded as revenue in the prior Fiscal Year.The remaining advance to be accrued for FY 2016-17
is May 2017.The June 2017 advance and true-up for the quarter ending June 30,2017,will be received in
September 2017,and recorded in FY 2017-18,as the revenues will be received after the 60 day accrual period
for the prior Fiscal Year.
The Expenditure Detail Report provided in Attachment 2 indicates that from April 1 through June 30,2017,the
City expended $531,057.28 in Measure W funds.Expenditures for capital improvements are accounted for
through the City’s Capital Improvement Plan (CIP)Fund,the cost of which is allocated to CIP funding sources,
such as Measure W, via a transfer between Measure W and the CIP fund.
The City expensed $198,384.23 between April 1 and June 30,2017,on the Community Civic Campus,project
pf1707,as detailed in Attachment 3.Expenses included project management services from Kitchell CEM,
planning and California Environmental Quality Act (CEQA)services from Michael Baker International,and
Group4 Architecture for professional services.As indicated in Attachment 2,$180,992.16 of project expenses
were allocated to Measure W in the quarter ending June 30, 2017.
As the COC may recall,$8 million of Measure W funds are allocated toward an $18 million,5-year paving
program that began in FY 2016-17.The project incurred $431,170.68 in expenses between January 1 and June
30,2017,as detailed in the report provided in Attachment 4.As indicated in Attachment 2,$350,065.12 of
project expenses were allocated to Measure W in the quarter ending June 30, 2017.
CONCLUSION
Measure W revenues and expenditures were reported accurately and in compliance with Measure W ballot
language.
City of South San Francisco Printed on 8/28/2017Page 1 of 2
powered by Legistar™
File #:17-788 Agenda Date:8/2/2017
Version:1 Item #:2.
Attachments:
1.Measure W Revenues April through June 2017
2.Measure W Expenditures April through June 2017
3.Measure W Project pf1707 Expense April through June 2017
4.Measure W Project st1705 Expense January through June 2017
City of South San Francisco Printed on 8/28/2017Page 2 of 2
powered by Legistar™
re vdetl.rpt
07/17/20 17 10 :47AM
Periods : 10 thro ugh 12
Account Number
101 MEASURE W
101 -00 000 NON EXPENSE ACCT
101 -00 000-30000 TAXES
101 -00 000-30207 MEASURE W AND USE TAX (0.5%)
4119/2017 gl_cr CR 59541
Li ne Desc ription: Measure W Sales Tax
511712017 QI er CR 601 90
Line Des criptio n: Measure W Sales Tax
6/2312017 gl_cr CR 61111
Li ne Desc riptio n: Measure W Sales Tax
101 -00 000-30207 MEASURE WAND USE TAX (0.5%)
Total MEASURE W
Grand Total
A
B
c
ATT ACH MENT I
Revenue Det ail Report Page : 1
CITY OF SOUTH SA N FRANCISC O
04101 /2017 through 06/30/2017
Adjusted Year-to-date Prct
Estimate Revenues Revenues Ba lance Rcvd
7,000,000 .00 0.00 5,430 ,350.88 1,569,649.12 77.58
468,800.00
Docu me nt Description : LOCA L SALES TAX
625,000.00
Docu me nt Description : LOCA L SALES TAX
1,196,802.25
Docu ment Description : LOCAL SALES TAX
7,000,000 .00 2,290,602.25 7,720,953.13 -720,953.13 110.30
7,000,000.00 2,290,602.25 7,720,953.13 -720,953.13 110.30
7,000,000 .00 2,290,602.25 7,720,953.13 -720,953.13 110.30
Page:
ATTACHMENT 1A
~ -
Deposit number
Payee name
Receipt desc
Description
1% Sales Tax
400 Grand Ave
PO Box 711
South San Francisco, CA 94083
0419
STATE OF CALIFORNIA
LOCAL SALES TAX
Account
R 100-00000-30201
Measure W Sales Tax
R 101-00000-30207
Signature
OFFICIAL RECEIPT
Receipt Number 59541
Receipt date 04/19/2017
Check number ach
Check date 04/19/2017
Amount
937,100.00
468,800.00
Receipt amount 1,405,900.00
Check amount 1,405,900.00
Cash amount 0 .00
Credit amount 0.00
Change tendered 0.00
4/'20/2(J17
•
C urrency: USO
Treasury Information Report Previous Day Composite Report
Previous Day Composite Report
ACH-Wire Credits
As of 04/19/2017
CUSTOMER ID: C ITYSSF
OPERATOR ID: JYOUNG
Commercial Electronic Office®
B ank: ;;;; •• Account: (
C redit Tran sactions
4/19/2017
4/19120 17
4/19/2017
-------
-----------
169 I M ISCELLANEOUS ACH CREDlT Credit Amount:
Cu st R ef: 00000000000 !lank Ref: lAOOOO 15858 I 55
U nique ID : 00000091003859404711
BO OF EQUALIZATN BOt:-LOCLTX 041217 41 022 ACCOU NTS RECEIVABL C
169 1 MISCELLANEOUS ACH CREDIT
C ust Ref: 00000000000
Unique ID : 00000091 0038594047 12
Credit Amou n t:
Bank Ref: IAOOOO I 5858 156
BD OF EQUALIZATN BOE-LOCLTX 041 2 17 437 CITY OF SO. SAN FR
I 69 I MISCELLANEOUS ACH CREDIT
Cust Ref: 00000000000
Unique ID : 0000009 10 038594 047 13
,.,.,. 'T'T'\l""~" ..,,"' ,.,,.._T"O.•-.• ............. -.. .... ~.-............ -
C r edit Amount:
Bank Ref: 1A036152139062
. '
':) ...J I ; ! U l r
1: u ' t, l,
I) .. :
9}7,100-°0
468,800.00
I 16.54
4/21/2017 Board of Equalization -State of California
Local Jurisdiction Staten1ent of Tax Distribution
41022 Date:
04/12/2017
For the periods shown below
Payee: CITY OF SOUTH SAN FRANCISCO/ACCOUNTS
RECEIVABLE CLERK
Current Advance
Prior Credits
Feb 2017
Total Payment (by EFT)
937,100 .00
0.00
937,100.00
If you have questions regarding this statement, please contact
BOE-Local Revenu e and Allocation Unit at 916-324-3000.
Back to Query Page (/boewebservices/localJur.jsp)
4/21/2017 Board of Equalization -State of California
Local Jurisdiction State1nent of Tax Distribution
437 Date:
04/12/2017
For the periods shown below
Payee: CITY OF SO. SAN FRAN T&U TAX/DIRECTOR OF
FINANCE
Current Advance
Prior Credits
Feb 2017
Total Payment (by EFT)
468,800.00
0.00
468,800 .00
If you have questions regarding this statement, please contact
BOE-Local Revenue and Allocation Unit at 916-324-3000.
Back to Query Page (/boewebservices/localJu r.j sp)
STAT~. OF CALIFORl'r .... A DIRECT DEPOSIT NUMBER
99660674
DIRECT DEPOSIT ADV IC E
The amount printed on the face of this advice was transmiued to an account
at bank 1___ l_Jl•I 1 from the RETA IL SALES TAX
660674
AC COUNTS RECEIVABLE CLERK
CITY OF SOUTH SAN FRANCISCO
PO BOX 711
SOUTH SAN FRANCISCO CA
94083 -0711
When changing accoun1s 0< flnenoal insti1u11ons, notify your retJrement sys1em cx agency
accoun11n9 olhce immediately Do nol dose your old accou nt until yoo have received your
firs! paymeni In your new account.
~
V'
DOLi.AAS CENT
1 $**9 ~710~~
NOT NEGOTIABLE
4102 2
PAYEE IDENTIFICATION
NUMBER(S)
BETTY T. YEE
CA LIFORNIA STAT E CONTROLLER
STATE OF CALIFORNIA -BOARD OF EQUALIZATION
STAT EMENT OF BRADLEY-BURNS LOCAL TAX DISTRIBUTION
41022 DATE: 04/11/2017 FOR THE PERIODS SHOWN BELOW
PAYEE: ACCOUNT S RECEIVABLE CLERK
CITY OF SOUTH SAN FRANCISCO
CURRENT ADVAN CE
PRIOR CREDITS
TOTAi PAVMFNT
Feb 2017 937,100.00
0.00
937.100.00
OF CALIFORNY \. DIRECT DEPOSIT NUMB ER
99660675
DIRECT DEPOSIT ADVICE
Th e am o UJ~On th e face of th is advice wa s tran smiued to an a ccount
at bank ~ from !he RETAIL SALES TAX
660675
CITY OF SO. SAN FRAN T&U TAX
DIRECTOR OF FINANCE
PO BOX 711
SOUTH SAN FRANCISCO CA
94083 -0711
Whe n changing accounts or hnanoal insucuuons, no1ity your relirernen1 system 0< age ncy J
accounting olfica 1m medr.1tety. Do not dose y<M ad aocoon c until y ou have received yo..-
firsc payment in your new account
DOLLAR.£__~ $**~~88~0~~
NOT NEGOTIABLE
L437 ___ _1
PAYE E IDEN TI FICATION
NUM8ER(S)
BETTYT. YEE
CALIF OR NIA STAT E CONTR OL LER
STATE OF CALIFORNIA -BOARD OF EQUALIZATION
STATEMENT OF ADD-ON TAX DISTRIBUTION
437 DATE: 04/ll/2017 FOR THE PERIODS SHOWN BELOW
PAYEE: CITY OF SO. SAN FRAN T&U TAX
DIRECTOR OF FINANCE
CURRENT ADVANCE
PRIOR CREDITS
TOTAL PAYMENT
Feb 2017 468,800.00
0.00
468,800.00
ATTACHMENT 1B
• .. ,__
~
Deposit number
Payee name
Receipt desc
Description
1% Sales Tax
400 Grand Ave
PO Box 711
South San Francisco, CA 94083
0517
STATE OF CALIFORNIA
LOCAL SALES TAX
Account
R 100-00000-3020.:1
Measure W Sales Tax
R 101-00000-30207
Signature
OFFICIAL RECEIPT
Receipt Number 60190
Receipt date 05/17/2017
Check number ach
Check date 05/17/2017
Amount
1 ,249,300.00
625,000.00
Receipt amount 1 ,874,300 .00
Check amount 1,874,3 00 .00
Cash amount 0.00
Credit amount 0.00
Change tendered 0.00
5118/2017
•
C urre n cy: USO
B a nk:
Acco unt:
Treasury In formation R eport Pr evious Day C om posite Report
Previous Day Composite Report
ACB-Wire Credits
As ofOS/17/2017
CUSTOMER ID: CITYSSF
OPERATORIO: J YOU NG
Commercial E lectronic Offi c e®
CITY OF SOUTH SAN F RANCISCO
05/1 8/2017 11 :57 A M ET
Treasury Information Reporting
WELLS FARGO BAN K , N.A.
CITY OF SO UT H SF DE POS IT ACCT
C r edit Ttan sa ct ion ~
5/1 7/2 017
S/17/2017
169 I MISCELLAN EO US AC f-1 CREDIT
Cus t R ef: 00000000000
Uniqu e JD: 0000009 10039526474 51
C r edit Amoun t:
Bank Ref: IA0000 14088727
BD OF EQUALTZJ\TN BOE-LOCLTX 05 11 l7 4 1022 AC COU NTS RECE IVABL C
169 /MISCELLAN EOUS ACH CREDIT
Cust Ref: 00000000000
U n ique ID: 00000091003952647452
C r ed it Amou nt:
Bank R ef: 1A000014088728
BD OF EQ UALI ZAfN BOE-LOCLTX 051117 4 37 e n y Of so. SAN FR
MISC ELLANEOUS AC ll C REDIT Total Cred i t A m ount
Credit Totnl C r edit Am o unt
1,249,300.00
625,000 00
1,8 74 ,300.00
tCl'"{O
J ,874 ,300.00
5119/2017 Board of Equalization -State of California
Local Jurisdiction Statement of Tax Distribution
41022 Date :
05/10/2017
For the period s shown below
Payee: CITY OF SOUTH SAN FRANC ISCO/ACCOUNTS
RECE IVABLE CLERK
Current Advan ce
Prior Credits
Mar 2017
Total Pa yment (by EFT)
1,249,300.00
0 .00
1,249,300 .00
If you have questions regarding this statement, p lea se contact
BOE-Local Reve nu e and Allocation Un it at 916-324-3000.
Back to Query Page (/boewebservices/localJu r.jsp)
5/19/2017 Board of Equalization -State of Cal i fornia
Local Jurisdiction Statement of Tax Distribution
437 Date:
05/10/2017
For the periods shown below
Payee: CITY OF SO. SAN FRAN T&U TAX/DIRECTOR OF
FINANCE
Current Advance
Prior Credits
Mar 2017
Total Payment (by EFT)
625 ,000.00
0.00
625 ,000.00
If you have questions regarding this statement, please contact
BOE-Loca l Revenue and Allocat ion Unit at 916-324-3000.
Back to Query Page (/boewebservices/localJur.jsp)
STATE ,,-F CALIFORNIA DIRECT DEPOSIT NUMBER
99493889
DIRECT DEPOSIT ADVICE
The amow~on the face of this advice was transmiued to an account
at bank ~ 1 from the RETAIL SALES TAX
493889
ACCOUNTS RECEIVABLE CLERK
CITY OF SOUTH SAN FRANCISCO
PO BOX 711
SOUTH SAN FRANCISCO CA
94083-0711
Whero changing accounts or financial 1nstituoons, no11fy your retit·ement system or age<>cy
accounting office immediately. Do not dose you< old account un til you have received yoor
first payment in your new account
DOLLARS :CENT!
$*1249300 ~00
NOT NEGOTIABLE
,41022
PAYEE IDENTIFICATION
NUMBER(S)
BETTVT. YEE
CALIFORNIA STATE CONTROLLER
STATE OF CALIFORNIA -BOARD OF EQUALIZATION
STATEMENT OF BRADLEY-BURNS LOCAL TAX DISTRIBUTION
41022 DATE: 05/09/2017 FOR THE PERIODS SHOWN BELOW
PAYEE: ACCOUNTS RECEIVABLE CLERK
CITY OF SOUTH SAN FRANCISCO
CURRENT ADVANCE
PRIOR CREDITS
TOTAL PAYMENT
Mar 2017 1,249,300.00
0.00
1,249,300.00
STATE C 7 CALIFORNIA -·r.iECT DEPOSIT NU MBER
•9493890
DIRECT DEPOSIT ADVICE
The amount on che face of this advice was tran smitted to an account
at bank L__ _____ __,I from the RETAIL s ALE s TA x
493890
CITY OF SO. SAN FRAN T&U TAX
DIRECTOR OF FINANCE
PO BOX 711
SOUTH SAN FRANCISCO CA
94083-0711
When changing accounts or fi nancial institutions. notify yoUf' retirement system or agency
accounting ollice im mediately. Do not close your aid account until you have r eceived you r
first payment in yoUf new account.
os !11l 11
~LLARS :CE NT
J$iEiE625000 ~00
NOT NEGOTIABLE
437 .__ ___ __J
PAYEE IDE NTIFICATION
NUMBER($)
BETTYT. YEE
CALI FORNIA STATE CONTROLLE R
STATE OF CALIFORNIA -BOARD OF EQUALIZATION
STATEMENT OF ADD -ON TAX DISTRIBUTION
437 DATE: 05/09/2017 FOR THE PERIODS SHOWN BELOW
PAYEE: CITY OF SO. SAN FRAN T&U TAX
DIRECTOR OF FINANCE
CURRENT ADVANCE
PRIOR CREDITS
TOTAL PAYMENT
Mar 2017 625,000.00
o.oo
625,000.00
ATTACHMENT 1C
~ ~ .. , ... ~
Deposit number
Payee name
Receipt desc
Description
1% Sales Tax
400 Grand Ave
PO Box 711
South San Francisco, CA 94083
0623
STATE OF CALIFORNIA
LOCAL SALES TAX
Account
R 100-00000-3020,1
Measure W Sales Tax
R 101-00000-30207
Signatu re
OFFICIAL RECEIPT
Receipt Number 61111
Receipt date 06/23/2017
Check number 99328867-8 ach
Check date 06/23/2017
Amount
1,415,482 .50
1 ,196,802.25
Receipt amount 2,612,284. 75
Check amount 2 ,612,284. 75
Cash amount 0.00
Credit amount 0.00
Change tendered 0 .00
•
Cur r cn cy:US D
Previous Day Composite Report
ACH-Wire Credits
As of 06/23/2017
CUSTOMER ID: C ITYSSF
OPERATOR ID : JYOUNG
Commercial Electronic Office®
CITY OF SO UTH SAN FRANCISCO
06/26/2017 12:21 PM ET
T reasury l n fonnation Reporting
Bank: ••• WELLS FARGO BANK, N.A .
Account :-CITY OF S OUT H S F DEPOS IT AC CT
Credit Transaction s
6123 /2 017 169 /MISCELLANEO US ACH CREDIT Cred it A mou n t:
Cus t R ef : 00000000000 Bank Ref: IA0000 16772265
Unique ID: 00000091003655 164578
BD OF EQUALIZATN BOE-LOCLTX 0620 17 4 J 022 ACCOUNTS RECETVABL C
6123120 17 169 /MISC ELL ANEO US ACH CREDIT C redit Am ounr:
Cust l{ef: 000 00000000 Bank Ref: IA000016772266
U niqu e lD: 00000091003655164579
BO OF EQUAUZATN BOE-LOCLTX 062017 4 37 CITY OF SO SAN FR
MISCELLANEOUS AC H C REDIT Total C redit A m ount
C r ed it Tot a l C redit A mount
1,41 S,482.50
l, 196,802.25
2,612,284.75
{,//I I
2,612,284.75
Lo c al Jurisdiction Staten1ent of Tax Distribution
41022 Date:
06/16/2017
For the periods shown below
Payee: CITY OF SOUTH SAN FRANCISCO/ACCOUNTS
RECEIVABLE CLERK
Total Due
Prior Credits
Prior Advances
Adjusted Cost of
Adm in
Balance
Current Advance
1st Qtr 17
1st Qtr 17
1st Qtr 17
Apr2017
Total Payment (by EFT)
3 ,558,381.59
0.00
-3, 123 ,500 .00
-46 ,299.09
388,582.50
1,026 ,900.00
1,415,482.50
If you have questions regarding this statement, please contact
BOE-Local Revenue and Allocation Un it at 916-324-3000 .
Ba ck to Qu ery Page (/boewebservices/localJu r.jsp)
Local Jurisdiction Statement of Tax Distribution
437 Date :
06/16/2017
For the periods shown below
Payee: CITY OF SO. SAN FRAN T&U TAX/DIRECTOR OF
FINANCE
Total Due 1st Qtr 17 2 ,286,892.25
Prior Credits 0.00
Prior Advances 1st Qtr 17 -1,562,600.00
Cost of Admin -27,090.00
Balance 1st Qtr 17 697,202.25
Current Advance Apr 2017 499,600.00
Total Payment (by EFT) 1, 196,802.25
If you have questions regarding this statement, please co ntact
BOE-Local Revenue and Allocation Un it at 916-324-3000.
Back to Query Page (fboewebservices/localJur.jsp)
S1'A ~E OF CALIFOI
DIRECT DEPOSIT ADVICE
~IA DIRECT DEPOSI T NUMBER
99328867
Th e amow~on the. face of this advice was tran smiaed to an account
atbank 1 --from the RETAIL SALES TAX
3288E>7
ACCOUNTS REC E IVABLE CLERK
CITY OF SOUTH SAN FRANCISCO
PO BOX 711
SOUTH SAN FRANCISCO CA
94083 -0711
j When changing accounls or financial 1ns1i1u11ons, notily your relirement system or agency
[ accounting ottice imm ediately. Do not close your old accoun t until you have received your
first payment 1n your new account
06 ,23 ,17
~RS ;CENTS
~*~5482 ~ 5o I
NOT NEGOTIABLE
PAYEE IDENTIFICATI ON
NUMBER($)
BETIYT. YEE
CALIFORNIA STA TE CON TROLLER
STATE OF CALIFORNIA -BOARD OF EQUALIZATION
STATEMENT OF BRADLEY-BURNS LOCAL TAX DISTRIBUTION
41022 DATE: 06/15/2017 FOR THE PERIODS SHOWN BELOW
PAYEE: ACCOUNTS RECEIVABLE CLERK
CITY OF SOUTH SAN FRANCISCO
NET COLL ECTIONS
COUNTY AMT CCITY RATE
IN -LIEU AMT
TOTAL DUE
1st Qtr 17
95.00 %)
1st Qtr 17
3,745,664.83
187,283.24-
0.00
3,558,381.59
S'fA -.E OF CALIFOR
DIRECT DEPOSIT ADVICE
I I A OI AECT DEPOSIT NUMBER
993 2 8868
Th e amount primed on the face of this advice was transmiued to an account
at bank 1 from the RETA I L SALES TAX
328868
CITY OF SO. S AN FRAN T&U TAX
DIRECTOR OF FINANCE
PO BOX 711
SOUTH SAN FRANCISCO CA
94083 -0711
Whe n changing accoonts or ~,,..n cl al instituoons, noofy your retirement syste m or agency 1·
accou nting office immediately Do not close your ck! account un~I you have received yo..-
first payment 1n your new account.
06 j 23 l 1 7
F, -OOUARs -coo1
GI>* 1196 ~0;. 25
NOT NEGOTIABLE
,437 ---'
PA YEE IDENTIFICATION
NUMSER(SJ
BETTYT. YEE
CALIFORNIA STATE CONTROLLER
STATE OF CALIFORNIA -BOARD OF EQUALIZATION
STATEMENT OF ADD -ON TAX DISTRIBUTION
437 DAT E : 06/1 5/2 017 FOR THE PERIODS SHOWN BELOW
PAYEE: CITY OF SO. S AN FRAN T&U TAX
DIRECTOR OF FINAN CE
TOTAL DUE
PRIOR CREDITS
PRIOR ADVANCES
COST OF ADMIN
1st Qtr 17
1st Qtr 17
2 ,286 ,89 2 .25
o.oo
1,562,600.00 -
27,090.00 -
07/17/2017
CITY OF SOUTH SAN FRANCISCO
1
10:45AM
Page:expdetl.rpt Expenditure Detail Report
04/01/2017 through 06/30/2017
Periods: 10 through 12
Account Number
Adjusted
Appropriation Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances Balance
Prct
Used
101 MEASURE W
101-01000 CITY COUNCIL
101-01000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total CITY COUNCIL
101-02000 CITY CLERK
101-02000-5000 SUPPLIES & SERVICES
210.00 0.00101-02101-5021 OPERATING SUPPLIES 0.00 0.00 -210.00 0.00
0.00 0.00 210.00 0.00 -210.00 0.00Total CITY CLERK
101-03000 CITY TREASURER
101-03000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total CITY TREASURER
101-04000 CITY ATTORNEY
101-04000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total CITY ATTORNEY
101-05000 CITY MANAGER
101-05000-5000 SUPPLIES & SERVICES
0.00 0.00101-05101-5999 PROJ ACCT SUPPLIES & SCVS 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00Total CITY MANAGER
101-06000 FINANCE DEPARTMENT
101-06000-5000 SUPPLIES & SERVICES
0.00 0.00101-06101-5999 PROJ ACCT SUPPLIES & SCVS 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00Total FINANCE DEPARTMENT
101-07000 NON-DEPARTMENTAL
101-07000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total NON-DEPARTMENTAL
101-09000 HUMAN RESOURCES
101-09000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total HUMAN RESOURCES
101-10000 ECONOMIC & COMMUNITY DEVELOPMENT DEPT
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04/01/2017 through 06/30/2017
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Account Number
Adjusted
Appropriation
Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances
Balance
Prct
Used
101-10000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total ECONOMIC & COMMUNITY DEVELOPMENT DEPT
101-11000 FIRE DEPARTMENT
101-11000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total FIRE DEPARTMENT
101-12000 POLICE DEPARTMENT
101-12000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total POLICE DEPARTMENT
101-13000 PUBLIC WORKS
101-13000-5000 SUPPLIES & SERVICES
0.00 0.00101-13101-5999 PROJ ACCT SUPPLIES & SCVS 0.00 176,177.26 176,177.26 0.00
0.00 0.00 0.00 0.00 176,177.26 176,177.26Total PUBLIC WORKS
101-15000 LIBRARY DEPARTMENT
101-15000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total LIBRARY DEPARTMENT
101-16000 INFORMATION TECHNOLOGY DEPARTMENT
101-16000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total INFORMATION TECHNOLOGY DEPARTMENT
101-17000 PARKS & RECREATION DEPARTMENT
101-17000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total PARKS & RECREATION DEPARTMENT
101-99000 CIP
101-99000-9000 TRANSFERS
108,033.91 0.00101-99999-9510 TRANSFER OUT TO CAPITAL IMPROV 0.00 5,500,000.00 5,391,966.09 1.96
rev alloc GJ pf1707 67,188.00 4/30/2017
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
rev alloc GJ st1705 348,125.25 4/30/2017
Line Description: Project: st1705 Allocation Document Description : Project: st1705 Allocation 101
rev alloc GJ pf1707 113,804.16 5/31/2017
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
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04/01/2017 through 06/30/2017
Periods: 10 through 12
Account Number
Adjusted
Appropriation
Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances
Balance
Prct
Used
101-99999-9510 TRANSFER OUT TO CAPITAL IMPROV (Continued)
rev alloc GJ st1705 1,939.87 5/31/2017
Line Description: Project: st1705 Allocation Document Description : Project: st1705 Allocation 101
531,057.28 639,091.19 11.62101-99999-9510 TRANSFER OUT TO CAPITAL IMPROV 0.00 4,860,908.81 5,500,000.00
11.62 531,057.28 639,091.19 0.00 4,860,908.81 5,500,000.00Total CIP
11.26 531,057.28 639,301.19 0.00 5,036,876.07 5,676,177.26Total MEASURE W
Grand Total 531,057.28 639,301.19 11.26 0.00 5,036,876.07 5,676,177.26
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4/1/2017through6/30/2017
Project Number #pf1707 CIVIC CENTER PLAZA
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Phase #100 PRELIMINARY STUDIES
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 22,670.00 22,670.005/25/2017 970728
105716 MICHAEL BAKER INTL, INC Check: 259222 5/26/2017
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 38,944.48 38,944.485/25/2017 973965
105716 MICHAEL BAKER INTL, INC Check: 259222 5/26/2017
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 14,125.68 14,125.685/25/2017 977048
105716 MICHAEL BAKER INTL, INC Check: 259222 5/26/2017
Wages E510-99995-4001 2.00 65.92 65.926/1/2017 LD06/01/2
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E510-99995-4334 23.33 23.336/1/2017 LD06/01/2
10901 KARI JUNG 23.33
Benefits/Contributions E510-99995-4331 15.56 15.566/1/2017 PBA6/1/2017
10901 KARI JUNG 15.56
Benefits/Contributions E510-99995-4332 6.35 6.356/1/2017 PBA6/1/2017
10901 KARI JUNG 6.35
Benefits/Contributions E510-99995-4336 0.28 0.286/1/2017 PBA6/1/2017
10901 KARI JUNG 0.28
Benefits/Contributions E510-99995-4339 1.08 1.086/1/2017 PBA6/1/2017
10901 KARI JUNG 1.08
Task Order No. 2016-2- SupportE510-99995-5999 7,471.30 7,471.306/7/2017 9760
000355 GROUP 4 ARCHITECTURE Check: 259535 6/9/2017
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 13,121.25 13,121.256/14/2017 979981
105716 MICHAEL BAKER INTL, INC Check: 259702 6/16/2017
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 9,718.75 9,718.756/30/2017 983346
105716 MICHAEL BAKER INTL, INC Check: 260391 7/14/2017
Phase Total:100 PRELIMINARY STUDIES 2.00 65.92 46.60 106,051.46 106,163.98
Phase #110 DESIGN
OCA TASK ORDER 2017-1 - CHESTN E510-99995-5999 6,905.25 6,905.256/30/2017 9524353
106572 KIMLEY-HORN ASSOCIATES INC Check: 260158 7/5/2017
Phase Total:110 DESIGN 0.00 0.00 0.00 6,905.25 6,905.25
Phase #160 PROJECT MANAGEMENT
MEASURE W -- PROFESSIONAL SERV E510-99995-5999 27,396.00 27,396.004/10/2017 71383
106730 KITCHELL CEM Check: 258221 4/19/2017
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4/1/2017through6/30/2017
Project Number #pf1707 CIVIC CENTER PLAZA
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
FY2016-17 APPROVED CONSULTANT E510-99995-5999 23,153.00 23,153.005/15/2017 71829
106730 KITCHELL CEM Check: 258997 5/19/2017
FY2016-17 APPROVED CONSULTANT E510-99995-5999 14,911.00 14,911.005/15/2017 72303
106730 KITCHELL CEM Check: 258997 5/19/2017
COMMUNITY CIVIC CAMPUS -- MEAS E510-99995-5999 700.00 700.005/23/2017 16-WCP-096-2
106245 WATTS, COHN AND PARTNERS, INC Check: 259568 6/9/2017
6/14/2017 72759 COMMUNITY CIVIC CAMPUS, KITCHE E 510-99995-5999 19,155.00 19,155.00
106730 KITCHELL CEM Check: 259783 6/21/2017
Phase Total:160 PROJECT MANAGEMENT 0.00 0.00 0.00 85,315.00 85,315.00
Project Number Total:pf1707 CIVIC CENTER PLAZA 2.00 65.92 46.60 198,271.71 198,384.23
GRAND TOTAL: 2.00 65.92 46.60 198,271.71 198,384.23
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ATTACHMENT 3A
ATTACHMENT 3B
ATTACHMENT 3C
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ATTACHMENT 3E
ATTACHMENT 3F
ATTACHMENT 3G
ATTACHMENT 3H
ATTACHMENT 3I
ATTACHMENT 3J
ATTACHMENT 3K
ATTACHMENT 3L
paTran Project Expense Transaction Detail Report Page:1
7/24/201711:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Phase #110 DESIGN
Wages E510-99999-4001 10.00 691.93 691.931/12/2017 LD01/12/2
01700 ROBERT HAHN 10.00 691.93
Benefits/Contributions E510-99999-4334 246.62 246.621/12/2017 LD01/12/2
01700 ROBERT HAHN 246.62
Benefits/Contributions E510-99999-4331 77.79 77.791/12/2017 PBA1/12/2017
01700 ROBERT HAHN 77.79
Benefits/Contributions E510-99999-4332 31.75 31.751/12/2017 PBA1/12/2017
01700 ROBERT HAHN 31.75
Benefits/Contributions E510-99999-4336 1.91 1.911/12/2017 PBA1/12/2017
01700 ROBERT HAHN 1.91
Benefits/Contributions E510-99999-4339 5.42 5.421/12/2017 PBA1/12/2017
01700 ROBERT HAHN 5.42
Wages E510-99999-4001 23.00 1,394.47 1,394.471/26/2017 LD01/26/2
01700 ROBERT HAHN 18.00 1,245.47
11073 MICHELLE TRAYER 5.00 149.00
Benefits/Contributions E510-99999-4331 16.29 16.291/26/2017 LD01/26/2
11073 MICHELLE TRAYER 16.29
Benefits/Contributions E510-99999-4334 497.87 497.871/26/2017 LD01/26/2
01700 ROBERT HAHN 443.92
11073 MICHELLE TRAYER 53.95
Benefits/Contributions E510-99999-4331 178.91 178.911/26/2017 PBA1/26/2017
01700 ROBERT HAHN 140.02
11073 MICHELLE TRAYER 38.89
Benefits/Contributions E510-99999-4332 73.04 73.041/26/2017 PBA1/26/2017
01700 ROBERT HAHN 57.16
11073 MICHELLE TRAYER 15.88
Benefits/Contributions E510-99999-4336 4.15 4.151/26/2017 PBA1/26/2017
01700 ROBERT HAHN 3.44
11073 MICHELLE TRAYER 0.71
Benefits/Contributions E510-99999-4339 12.46 12.461/26/2017 PBA1/26/2017
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1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 9.75
11073 MICHELLE TRAYER 2.71
Wages E510-99999-4001 30.00 1,681.85 1,681.852/9/2017 LD02/09/2
01700 ROBERT HAHN 20.00 1,383.85
11073 MICHELLE TRAYER 10.00 298.00
Benefits/Contributions E510-99999-4331 32.57 32.572/9/2017 LD02/09/2
11073 MICHELLE TRAYER 32.57
Benefits/Contributions E510-99999-4334 601.13 601.132/9/2017 LD02/09/2
01700 ROBERT HAHN 493.22
11073 MICHELLE TRAYER 107.91
Benefits/Contributions E510-99999-4331 233.37 233.372/9/2017 PBA2/9/2017
01700 ROBERT HAHN 155.58
11073 MICHELLE TRAYER 77.79
Benefits/Contributions E510-99999-4332 95.26 95.262/9/2017 PBA2/9/2017
01700 ROBERT HAHN 63.51
11073 MICHELLE TRAYER 31.75
Benefits/Contributions E510-99999-4336 5.24 5.242/9/2017 PBA2/9/2017
01700 ROBERT HAHN 3.83
11073 MICHELLE TRAYER 1.41
Benefits/Contributions E510-99999-4339 16.26 16.262/9/2017 PBA2/9/2017
01700 ROBERT HAHN 10.84
11073 MICHELLE TRAYER 5.42
PAVEMENT MGT. TECHNICAL ASSIST E510-99999-5999 8,400.00 8,400.002/14/2017 AR013086
022409 METROPOLITAN TRANS COMMISSION Check: 256718 2/15/2017
Wages E510-99999-4001 32.50 1,764.25 1,764.252/23/2017 LD02/23/2
01700 ROBERT HAHN 20.00 1,383.85
10901 KARI JUNG 2.50 82.40
11073 MICHELLE TRAYER 10.00 298.00
Benefits/Contributions E510-99999-4331 32.57 32.572/23/2017 LD02/23/2
11073 MICHELLE TRAYER 32.57
Benefits/Contributions E510-99999-4334 630.30 630.302/23/2017 LD02/23/2
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7/24/2017 11:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 493.23
10901 KARI JUNG 29.16
11073 MICHELLE TRAYER 107.91
Benefits/Contributions E 510-99999-4331 252.82 252.822/23/2017 PBA2/23/2017
01700 ROBERT HAHN 155.58
10901 KARI JUNG 19.45
11073 MICHELLE TRAYER 77.79
Benefits/Contributions E 510-99999-4332 103.20 103.202/23/2017 PBA2/23/2017
01700 ROBERT HAHN 63.51
10901 KARI JUNG 7.94
11073 MICHELLE TRAYER 31.75
Benefits/Contributions E 510-99999-4336 5.59 5.592/23/2017 PBA2/23/2017
01700 ROBERT HAHN 3.83
10901 KARI JUNG 0.35
11073 MICHELLE TRAYER 1.41
Benefits/Contributions E 510-99999-4339 17.61 17.612/23/2017 PBA2/23/2017
01700 ROBERT HAHN 10.84
10901 KARI JUNG 1.35
11073 MICHELLE TRAYER 5.42
Wages E 510-99999-4001 43.00 2,393.88 2,393.883/9/2017 LD03/09/2
01700 ROBERT HAHN 28.00 1,937.40
10901 KARI JUNG 3.00 98.88
11073 MICHELLE TRAYER 12.00 357.60
Benefits/Contributions E 510-99999-4331 39.09 39.093/9/2017 LD03/09/2
11073 MICHELLE TRAYER 39.09
Benefits/Contributions E 510-99999-4334 855.02 855.023/9/2017 LD03/09/2
01700 ROBERT HAHN 690.54
10901 KARI JUNG 34.99
11073 MICHELLE TRAYER 129.49
Benefits/Contributions E 510-99999-4331 334.50 334.503/9/2017 PBA3/9/2017
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1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 217.81
10901 KARI JUNG 23.34
11073 MICHELLE TRAYER 93.35
Benefits/Contributions E510-99999-4332 136.55 136.553/9/2017 PBA3/9/2017
01700 ROBERT HAHN 88.91
10901 KARI JUNG 9.53
11073 MICHELLE TRAYER 38.11
Benefits/Contributions E510-99999-4336 7.48 7.483/9/2017 PBA3/9/2017
01700 ROBERT HAHN 5.36
10901 KARI JUNG 0.42
11073 MICHELLE TRAYER 1.70
Benefits/Contributions E510-99999-4339 23.30 23.303/9/2017 PBA3/9/2017
01700 ROBERT HAHN 15.17
10901 KARI JUNG 1.63
11073 MICHELLE TRAYER 6.50
Professional Services for Stre E510-99999-5999 492.50 492.503/17/2017 872015504
106415 NCE Check: 257528 3/22/2017
2017 Local Streets and Roads AE510-99999-5999 400.00 400.003/22/2017 103920
000432 LEAGUE OF CA CITIES-PENINSULA Check: 257704 3/29/2017
Wages E510-99999-4001 27.00 1,795.74 1,795.743/23/2017 LD03/23/2
01700 ROBERT HAHN 25.00 1,729.82
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E510-99999-4334 642.91 642.913/23/2017 LD03/23/2
01700 ROBERT HAHN 619.08
10901 KARI JUNG 23.83
Benefits/Contributions E510-99999-4331 210.03 210.033/23/2017 PBA3/23/2017
01700 ROBERT HAHN 194.47
10901 KARI JUNG 15.56
Benefits/Contributions E510-99999-4332 85.74 85.743/23/2017 PBA3/23/2017
01700 ROBERT HAHN 79.39
10901 KARI JUNG 6.35
Benefits/Contributions E510-99999-4336 5.06 5.063/23/2017 PBA3/23/2017
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1/1/2017 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 4.78
10901 KARI JUNG 0.28
Benefits/Contributions E 510-99999-4339 14.63 14.633/23/2017 PBA3/23/2017
01700 ROBERT HAHN 13.55
10901 KARI JUNG 1.08
Wages E 510-99999-4001 32.00 1,672.15 1,672.154/6/2017 LD04/06/2
01700 ROBERT HAHN 18.00 1,245.47
10901 KARI JUNG 3.00 98.88
11073 MICHELLE TRAYER 11.00 327.80
Benefits/Contributions E 510-99999-4331 35.83 35.834/6/2017 LD04/06/2
11073 MICHELLE TRAYER 35.83
Benefits/Contributions E 510-99999-4334 597.60 597.604/6/2017 LD04/06/2
01700 ROBERT HAHN 443.92
10901 KARI JUNG 34.99
11073 MICHELLE TRAYER 118.69
Benefits/Contributions E 510-99999-4331 248.93 248.934/6/2017 PBA4/6/2017
01700 ROBERT HAHN 140.02
10901 KARI JUNG 23.34
11073 MICHELLE TRAYER 85.57
Benefits/Contributions E 510-99999-4332 101.62 101.624/6/2017 PBA4/6/2017
01700 ROBERT HAHN 57.16
10901 KARI JUNG 9.53
11073 MICHELLE TRAYER 34.93
Benefits/Contributions E 510-99999-4336 5.41 5.414/6/2017 PBA4/6/2017
01700 ROBERT HAHN 3.44
10901 KARI JUNG 0.42
11073 MICHELLE TRAYER 1.55
Benefits/Contributions E 510-99999-4339 17.34 17.344/6/2017 PBA4/6/2017
01700 ROBERT HAHN 9.75
10901 KARI JUNG 1.63
11073 MICHELLE TRAYER 5.96
Wages E 510-99999-4001 15.00 1,037.89 1,037.894/20/2017 LD04/20/2
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7/24/2017 11:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 15.00 1,037.89
Benefits/Contributions E 510-99999-4334 370.05 370.054/20/2017 LD04/20/2
01700 ROBERT HAHN 370.05
Benefits/Contributions E 510-99999-4331 116.68 116.684/20/2017 PBA4/20/2017
01700 ROBERT HAHN 116.68
Benefits/Contributions E 510-99999-4332 47.63 47.634/20/2017 PBA4/20/2017
01700 ROBERT HAHN 47.63
Benefits/Contributions E 510-99999-4336 2.87 2.874/20/2017 PBA4/20/2017
01700 ROBERT HAHN 2.87
Benefits/Contributions E 510-99999-4339 8.13 8.134/20/2017 PBA4/20/2017
01700 ROBERT HAHN 8.13
Wages E 510-99999-4001 14.00 968.70 968.705/4/2017 LD05/04/2
01700 ROBERT HAHN 14.00 968.70
Benefits/Contributions E 510-99999-4334 345.26 345.265/4/2017 LD05/04/2
01700 ROBERT HAHN 345.26
Benefits/Contributions E 510-99999-4331 108.90 108.905/4/2017 PBA5/4/2017
01700 ROBERT HAHN 108.90
Benefits/Contributions E 510-99999-4332 44.46 44.465/4/2017 PBA5/4/2017
01700 ROBERT HAHN 44.46
Benefits/Contributions E 510-99999-4336 2.68 2.685/4/2017 PBA5/4/2017
01700 ROBERT HAHN 2.68
Benefits/Contributions E 510-99999-4339 7.59 7.595/4/2017 PBA5/4/2017
01700 ROBERT HAHN 7.59
Wages E 510-99999-4001 14.00 968.70 968.705/18/2017 LD05/18/2
01700 ROBERT HAHN 14.00 968.70
Benefits/Contributions E 510-99999-4334 345.26 345.265/18/2017 LD05/18/2
01700 ROBERT HAHN 345.26
Benefits/Contributions E 510-99999-4331 108.90 108.905/18/2017 PBA5/18/2017
01700 ROBERT HAHN 108.90
Benefits/Contributions E 510-99999-4332 44.46 44.465/18/2017 PBA5/18/2017
01700 ROBERT HAHN 44.46
Benefits/Contributions E 510-99999-4336 2.68 2.685/18/2017 PBA5/18/2017
01700 ROBERT HAHN 2.68
Benefits/Contributions E 510-99999-4339 7.59 7.595/18/2017 PBA5/18/2017
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1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 7.59
Task Order 2017-1 for 2016 Str E510-99999-5999 1,939.87 1,939.875/19/2017 21366
000737 WILSEY HAM, INC Check: 259041 5/19/2017
Wages E510-99999-4001 10.00 691.93 691.936/1/2017 LD06/01/2
01700 ROBERT HAHN 10.00 691.93
Benefits/Contributions E510-99999-4334 246.62 246.626/1/2017 LD06/01/2
01700 ROBERT HAHN 246.62
Benefits/Contributions E510-99999-4331 77.79 77.796/1/2017 PBA6/1/2017
01700 ROBERT HAHN 77.79
Benefits/Contributions E510-99999-4332 31.75 31.756/1/2017 PBA6/1/2017
01700 ROBERT HAHN 31.75
Benefits/Contributions E510-99999-4336 1.91 1.916/1/2017 PBA6/1/2017
01700 ROBERT HAHN 1.91
Benefits/Contributions E510-99999-4339 5.42 5.426/1/2017 PBA6/1/2017
01700 ROBERT HAHN 5.42
Task Order 2017-1 for 2016 Str E510-99999-5999 902.96 902.966/8/2017 21415a
000737 WILSEY HAM, INC Check: 259670 6/14/2017
Professional Services RenderedE510-99999-5999 420.00 420.006/15/2017 872015505
106415 NCE Check: 259705 6/16/2017
Wages E510-99999-4001 12.00 830.31 830.316/15/2017 LD06/15/2
01700 ROBERT HAHN 12.00 830.31
Benefits/Contributions E510-99999-4334 295.93 295.936/15/2017 LD06/15/2
01700 ROBERT HAHN 295.93
Benefits/Contributions E510-99999-4331 93.35 93.356/15/2017 PBA6/15/2017
01700 ROBERT HAHN 93.35
Benefits/Contributions E510-99999-4332 38.11 38.116/15/2017 PBA6/15/2017
01700 ROBERT HAHN 38.11
Benefits/Contributions E510-99999-4336 2.30 2.306/15/2017 PBA6/15/2017
01700 ROBERT HAHN 2.30
Benefits/Contributions E510-99999-4339 6.50 6.506/15/2017 PBA6/15/2017
01700 ROBERT HAHN 6.50
Wages E510-99999-4001 16.00 1,107.08 1,107.086/29/2017 LD06/29/2
01700 ROBERT HAHN 16.00 1,107.08
Benefits/Contributions E510-99999-4334 394.50 394.506/29/2017 LD06/29/2
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7/24/201711:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 394.50
Benefits/Contributions E510-99999-4331 124.46 124.466/29/2017 PBA6/29/2017
01700 ROBERT HAHN 124.46
Benefits/Contributions E510-99999-4332 50.81 50.816/29/2017 PBA6/29/2017
01700 ROBERT HAHN 50.81
Benefits/Contributions E510-99999-4336 3.06 3.066/29/2017 PBA6/29/2017
01700 ROBERT HAHN 3.06
Benefits/Contributions E510-99999-4339 8.67 8.676/29/2017 PBA6/29/2017
01700 ROBERT HAHN 8.67
Printing Services- Plans, Spec E510-99999-5999 328.62 328.626/30/2017 144084
000606 ROZZI REPRODUCTION & SUPPLY IN Check: 260111 6/30/2017
Phase Total:110 DESIGN 278.50 16,998.88 9,477.49 12,883.95 39,360.32
Phase #120 CONSTRUCTION
Wages E510-99999-4001 11.00 327.80 327.801/12/2017 LD01/12/2
11073 MICHELLE TRAYER 11.00 327.80
Benefits/Contributions E510-99999-4331 35.83 35.831/12/2017 LD01/12/2
11073 MICHELLE TRAYER 35.83
Benefits/Contributions E510-99999-4334 118.69 118.691/12/2017 LD01/12/2
11073 MICHELLE TRAYER 118.69
Benefits/Contributions E510-99999-4331 85.57 85.571/12/2017 PBA1/12/2017
11073 MICHELLE TRAYER 85.57
Benefits/Contributions E510-99999-4332 34.93 34.931/12/2017 PBA1/12/2017
11073 MICHELLE TRAYER 34.93
Benefits/Contributions E510-99999-4336 1.55 1.551/12/2017 PBA1/12/2017
11073 MICHELLE TRAYER 1.55
Benefits/Contributions E510-99999-4339 5.96 5.961/12/2017 PBA1/12/2017
11073 MICHELLE TRAYER 5.96
Task Order 2016-4 GeotechnicalE510-99999-5999 11,500.00 11,500.002/13/2017 203039
104960 NINYO AND MOORE GEOTECHNICAL Check: 256725 2/15/2017
Minor Construction Agreement fE510-99999-5999 25,950.00 25,950.003/15/2017 5066
000391 INTERSTATE GRADING & PAVING IN Check: 257395 3/16/2017
Wages E510-99999-4001 15.00 447.00 447.003/23/2017 LD03/23/2
11073 MICHELLE TRAYER 15.00 447.00
Benefits/Contributions E510-99999-4331 48.86 48.863/23/2017 LD03/23/2
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7/24/201711:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
11073 MICHELLE TRAYER 48.86
Benefits/Contributions E510-99999-4334 161.85 161.853/23/2017 LD03/23/2
11073 MICHELLE TRAYER 161.85
Benefits/Contributions E510-99999-4331 116.68 116.683/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 116.68
Benefits/Contributions E510-99999-4332 47.63 47.633/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 47.63
Benefits/Contributions E510-99999-4336 2.12 2.123/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 2.12
Benefits/Contributions E510-99999-4339 8.13 8.133/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 8.13
CONSTRUCTION OF 2016 ADA RAMPS E510-99999-5999 301,382.75 301,382.753/31/2017 9036
106802 GOLDEN BAY CONSTRUCTION, INC Check: 257787 3/31/2017
Wages E510-99999-4001 11.00 761.12 761.124/6/2017 LD04/06/2
01700 ROBERT HAHN 11.00 761.12
Benefits/Contributions E510-99999-4334 271.28 271.284/6/2017 LD04/06/2
01700 ROBERT HAHN 271.28
Benefits/Contributions E510-99999-4331 85.57 85.574/6/2017 PBA4/6/2017
01700 ROBERT HAHN 85.57
Benefits/Contributions E510-99999-4332 34.93 34.934/6/2017 PBA4/6/2017
01700 ROBERT HAHN 34.93
Benefits/Contributions E510-99999-4336 2.10 2.104/6/2017 PBA4/6/2017
01700 ROBERT HAHN 2.10
Benefits/Contributions E510-99999-4339 5.96 5.964/6/2017 PBA4/6/2017
01700 ROBERT HAHN 5.96
Wages E510-99999-4001 18.00 1,173.00 1,173.004/20/2017 LD04/20/2
01700 ROBERT HAHN 16.00 1,107.08
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E510-99999-4334 418.05 418.054/20/2017 LD04/20/2
01700 ROBERT HAHN 394.72
10901 KARI JUNG 23.33
Benefits/Contributions E510-99999-4331 140.02 140.024/20/2017 PBA4/20/2017
01700 ROBERT HAHN 124.46
10901 KARI JUNG 15.56
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7/24/2017 11:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E 510-99999-4332 57.16 57.164/20/2017 PBA4/20/2017
01700 ROBERT HAHN 50.81
10901 KARI JUNG 6.35
Benefits/Contributions E 510-99999-4336 3.34 3.344/20/2017 PBA4/20/2017
01700 ROBERT HAHN 3.06
10901 KARI JUNG 0.28
Benefits/Contributions E 510-99999-4339 9.75 9.754/20/2017 PBA4/20/2017
01700 ROBERT HAHN 8.67
10901 KARI JUNG 1.08
Wages E 510-99999-4001 20.50 1,255.40 1,255.405/4/2017 LD05/04/2
01700 ROBERT HAHN 16.00 1,107.08
10901 KARI JUNG 4.50 148.32
Benefits/Contributions E 510-99999-4334 447.05 447.055/4/2017 LD05/04/2
01700 ROBERT HAHN 394.57
10901 KARI JUNG 52.48
Benefits/Contributions E 510-99999-4331 159.46 159.465/4/2017 PBA5/4/2017
01700 ROBERT HAHN 124.46
10901 KARI JUNG 35.00
Benefits/Contributions E 510-99999-4332 65.10 65.105/4/2017 PBA5/4/2017
01700 ROBERT HAHN 50.81
10901 KARI JUNG 14.29
Benefits/Contributions E 510-99999-4336 3.70 3.705/4/2017 PBA5/4/2017
01700 ROBERT HAHN 3.06
10901 KARI JUNG 0.64
Benefits/Contributions E 510-99999-4339 11.11 11.115/4/2017 PBA5/4/2017
01700 ROBERT HAHN 8.67
10901 KARI JUNG 2.44
Wages E 510-99999-4001 12.00 757.85 757.855/18/2017 LD05/18/2
01700 ROBERT HAHN 10.00 691.93
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E 510-99999-4334 269.95 269.955/18/2017 LD05/18/2
01700 ROBERT HAHN 246.62
10901 KARI JUNG 23.33
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7/24/201711:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E510-99999-4331 93.35 93.355/18/2017 PBA5/18/2017
01700 ROBERT HAHN 77.79
10901 KARI JUNG 15.56
Benefits/Contributions E510-99999-4332 38.10 38.105/18/2017 PBA5/18/2017
01700 ROBERT HAHN 31.75
10901 KARI JUNG 6.35
Benefits/Contributions E510-99999-4336 2.19 2.195/18/2017 PBA5/18/2017
01700 ROBERT HAHN 1.91
10901 KARI JUNG 0.28
Benefits/Contributions E510-99999-4339 6.50 6.505/18/2017 PBA5/18/2017
01700 ROBERT HAHN 5.42
10901 KARI JUNG 1.08
FEDERAL EXPRESS SHIPPING CHARG E510-99999-5999 69.20 69.205/31/2017 CC349557
000310 FEDEX Check: 259388 6/2/2017
Wages E510-99999-4001 4.00 276.77 276.776/1/2017 LD06/01/2
01700 ROBERT HAHN 4.00 276.77
Benefits/Contributions E510-99999-4334 98.65 98.656/1/2017 LD06/01/2
01700 ROBERT HAHN 98.65
Benefits/Contributions E510-99999-4331 31.12 31.126/1/2017 PBA6/1/2017
01700 ROBERT HAHN 31.12
Benefits/Contributions E510-99999-4332 12.70 12.706/1/2017 PBA6/1/2017
01700 ROBERT HAHN 12.70
Benefits/Contributions E510-99999-4336 0.77 0.776/1/2017 PBA6/1/2017
01700 ROBERT HAHN 0.77
Benefits/Contributions E510-99999-4339 2.17 2.176/1/2017 PBA6/1/2017
01700 ROBERT HAHN 2.17
TASK ORDER 2017-1 STREET SURFA E510-99999-5999 22,145.00 22,145.006/2/2017 872035501
106415 NCE Check: 259545 6/9/2017
Wages E510-99999-4001 29.50 1,060.37 1,060.376/15/2017 LD06/15/2
01700 ROBERT HAHN 4.00 276.77
10901 KARI JUNG 7.50 247.20
11073 MICHELLE TRAYER 18.00 536.40
Benefits/Contributions E510-99999-4331 58.63 58.636/15/2017 LD06/15/2
11073 MICHELLE TRAYER 58.63
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7/24/201711:57AM CITY OF SOUTH SAN FRANCISCO
1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E510-99999-4334 380.38 380.386/15/2017 LD06/15/2
01700 ROBERT HAHN 98.68
10901 KARI JUNG 87.47
11073 MICHELLE TRAYER 194.23
Benefits/Contributions E510-99999-4331 229.48 229.486/15/2017 PBA6/15/2017
01700 ROBERT HAHN 31.12
10901 KARI JUNG 58.34
11073 MICHELLE TRAYER 140.02
Benefits/Contributions E510-99999-4332 93.68 93.686/15/2017 PBA6/15/2017
01700 ROBERT HAHN 12.70
10901 KARI JUNG 23.82
11073 MICHELLE TRAYER 57.16
Benefits/Contributions E510-99999-4336 4.37 4.376/15/2017 PBA6/15/2017
01700 ROBERT HAHN 0.77
10901 KARI JUNG 1.06
11073 MICHELLE TRAYER 2.54
Benefits/Contributions E510-99999-4339 15.98 15.986/15/2017 PBA6/15/2017
01700 ROBERT HAHN 2.17
10901 KARI JUNG 4.06
11073 MICHELLE TRAYER 9.75
BART PERMIT FOR CHESTNUT AVE D E510-99999-5999 1,260.00 1,260.006/27/2017 PR-000446
021558 BAY AREA RAPID TRANSIT DISTRIC Check: 260068 6/30/2017
Wages E510-99999-4001 10.00 313.80 313.806/29/2017 LD06/29/2
10901 KARI JUNG 5.00 164.80
11073 MICHELLE TRAYER 5.00 149.00
Benefits/Contributions E510-99999-4331 16.29 16.296/29/2017 LD06/29/2
11073 MICHELLE TRAYER 16.29
Benefits/Contributions E510-99999-4334 112.23 112.236/29/2017 LD06/29/2
10901 KARI JUNG 58.28
11073 MICHELLE TRAYER 53.95
Benefits/Contributions E510-99999-4331 77.78 77.786/29/2017 PBA6/29/2017
10901 KARI JUNG 38.89
11073 MICHELLE TRAYER 38.89
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1/1/2017through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E510-99999-4332 31.76 31.766/29/2017 PBA6/29/2017
10901 KARI JUNG 15.88
11073 MICHELLE TRAYER 15.88
Benefits/Contributions E510-99999-4336 1.42 1.426/29/2017 PBA6/29/2017
10901 KARI JUNG 0.71
11073 MICHELLE TRAYER 0.71
Benefits/Contributions E510-99999-4339 5.42 5.426/29/2017 PBA6/29/2017
10901 KARI JUNG 2.71
11073 MICHELLE TRAYER 2.71
TASK ORDER 2017-1 STREET SURFA E510-99999-5999 19,165.00 19,165.006/30/2017 872035502
106415 NCE Check: 260166 7/5/2017
Phase Total:120 CONSTRUCTION 131.00 6,373.11 3,965.30 381,471.95 391,810.36
Project Number Total:st1705 STREET REHABILITATION PROGRAM FY16-17 409.50 23,371.99 13,442.79 394,355.90 431,170.68
GRAND TOTAL: 409.50 23,371.99 13,442.79 394,355.90 431,170.68
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ATTACHMENT 4A
ATTACHMENT 4B
ATTACHMENT 4C
ATTACHMENT 4D
ATTACHMENT 4E
ATTACHMENT 4F
ATTACHMENT 4G
ATTACHMENT 4H
ATTACHMENT 4I
ATTACHMENT 4J
ATTACHMENT 4K
ATTACHMENT 4L
ATTACHMENT 4M
ATTACHMENT 4N
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:17-988 Agenda Date:10/4/2017
Version:1 Item #:3.
Report transmitting Measure W Fiscal Year 2016-17 financial reports.(Richard Lee, Director of Finance)
RECOMMENDATION
No formal action is required. The staff report is for information only.
BACKGROUND/DISCUSSION
Attached for the Measure W Citizens’Oversight Committee’s (COC)information are financial reports for
Measure W in Fiscal Year (FY)2016-17.Supporting documentation is provided for transactions that have not
yet been presented to the COC.
Attachment 1,the FY 2016-17 Measure W Income Statement,reports all revenues and expenditures at a
summary level.In FY 2016-17,the City received $8,886,653 in Measure W revenues,which was $1,886,653
more than the adopted budget of $7,000,000.The adopted budget was an estimate from the City’s sales tax
advisor -it is half of what the City was projected to receive through its standard share of sales tax (the Bradley-
Burns Act)of one percent.The notable differences between District Tax Code and Sales Tax Code are listed in
Attachment 2,and account for the variance between the adopted budget and actual revenues.For example,the
City would receive $100 in transactions and use tax on a car sold to a South San Francisco resident for a price
of $20,000, but no share of sales tax revenues.
Attachment 3,the FY 2016-17 Measure W Revenue Detail Report,reflects all revenue received from the state
through the advance for June 2017.The true-up for the quarter ending June 2017 in the amount of $742,525
was received after the City’s 60-day revenue accrual period, thus will be recorded in FY 2017-18.
Of the $877,728 in total expenditures reflected in Attachment 4,the FY 2016-17 Measure W Expenditure
Detail Report,the City spent $464,012 for Year One of the Five-Year Paving Program (project st1705),
$382,566 as part of the Community Civic Campus (project pf1707),and $31,150 for the Underground Utility
District Rule 20A on Antoinette Lane (project st1702).The accompanying project expense transaction detail
reports are also included via Attachments 5-7 for each respective project.
Attachment 8,the FY 2016-17 Measure W Balance Sheet (General Ledger Balances)Report provides the
balance for all asset,liability and equity (fund balance)accounts as of June 30,2017.At the close of each Fiscal
Year,the Control Accounts are used to measure the total activity (revenues and expenditures)within each fund.
According to the Balance Sheet Report,the Measure W Fund will end FY 2016-17 with a positive net change
of $8.0 million,resulting in a total net position (fund balance)of $9.3 million,which will be largely committed
to the Community Civic Campus and the Five-Year Paving Program.
City of South San Francisco Printed on 9/29/2017Page 1 of 2
powered by Legistar™
File #:17-988 Agenda Date:10/4/2017
Version:1 Item #:3.
CONCLUSION
The attached reports provide a comprehensive look at Measure W for FY 2016-17,where revenues have
exceeded expectations,spending is well within the adopted budget,and net position is available to fund major
capital commitments.
Attachments
1.FY 2016-17 Measure W Income Statement
2.District Tax - Bradley Burns Comparison
3.FY 2016-17 Measure W Revenue Detail Report
4.FY 2016-17 Measure W Expenditure Detail Report
5.FY 2016-17 Project pf1707 Project Expense Detail Report
6.FY 2016-17 Project st1702 Project Expense Detail Report
7.FY 2016-17 Project st1705 Project Expense Detail Report
8.FY 2016-17 Balance Sheet Report
City of South San Francisco Printed on 9/29/2017Page 2 of 2
powered by Legistar™
Financial Status Balances Page 1 of 1
Criteria: As Of = 6/30/2017; Summarize by = Report,Fund,ObjectGroup,Object; Period = 0,1..12,13,14,15,16; Fund = 101
Object Title
Month-To-Date
Actual
Year-To-Date
Actual
Year-To-Date
Ado Budget
Year-To-Date
Adjustments
Year-To-Date
Adj Budget
Year-To-Date
Encumbrances
Bdgt. to Act.
Variance
Pct.
Spent
Fund 101 -- MEASURE W
Revenues
Object Group 30000 -- TAXES
30207MEASURE W AND USE TAX (0.5%)1,196,802.25 8,886,653.13 7,000,000.00 0.00 7,000,000.00 0.00 (1,886,653.13)127.0%
Total TAXES 1,196,802.25 8,886,653.13 7,000,000.00 0.00 7,000,000.00 0.00 (1,886,653.13)127.0%
Total Revenues 1,196,802.25 8,886,653.13 7,000,000.00 0.00 7,000,000.00 0.00 (1,886,653.13)127.0%
Expenditures
Object Group 5000 -- SUPPLIES & SERVICES
5021OPERATING SUPPLIES 0.00 210.00 0.00 0.00 0.00 0.00 (210.00)0.0%
5999PROJ ACCT SUPPLIES & SCVS 0.00 0.00 0.00 176,177.26 176,177.26 0.00 176,177.260.0%
Total SUPPLIES & SERVICES 0.00 210.00 0.00 176,177.26 176,177.26 0.00 175,967.26 0.1%
Object Group 9000 -- TRANSFERS
9510TRANSFER OUT TO CAPITAL IMPROV 238,636.32 877,727.51 5,500,000.00 0.00 5,500,000.00 0.00 4,622,272.4916.0%
Total TRANSFERS 238,636.32 877,727.51 5,500,000.00 0.00 5,500,000.00 0.00 4,622,272.49 16.0%
Total Expenditures 238,636.32 877,937.51 5,500,000.00 176,177.26 5,676,177.26 0.00 4,798,239.75 15.5%
Total MEASURE W 958,165.93 8,008,715.62 1,500,000.00 (176,177.26)1,323,822.74 0.00 (6,684,892.88)605.0%
Total 958,165.93 8,008,715.62 1,500,000.00 (176,177.26)1,323,822.74 0.00 (6,684,892.88)605.0%
ATTACHMENT 1
Compare & Contrast Transactions & Use Tax (aka District Tax)Bradley Burns 1% Local Sales/Use Tax
Sales shipped to on seller's
vehicle
Applicable district taxes collected and allocated to buyer's location when
shipped on sellers' vehicle regardless of where the sale was negotiated
(point of sale).
If sale negoatiated in *Municipality but shipped out of the Municipality,
Municipality gets the Bradley Burns but no district tax.
Car Sales Receives district tax revenue on all car purchases of every Municipality
resident regardless of where they purchase the vehicle from.
Only receives revenue from purchases from dealerhsips physically located in
the Municipality.
Consumer Decisions Purchasing patterns by consumers who choose where they spend on taxable
goods is not a signficant impact. We have noticed no difference to existing
sales tax before and after a district tax is approved. ex. A half-cent sales tax
on a $1,000 washer and dryer is $5. Consumer more likely to shop for best
price over tax rate.
Municipalities are limited to only what is transacted within their borders. For
example, a visitor to Municipality is likely to also spend in surrounding areas;
whereas, Municipality only receives their local tax on transactions occuring
within its borders. The 1% local tax is uniform throughout CA; therefore,
consumers can not escape the tax by purchasing in another Municipality.
Construction Municipality has several construction retailers and wholesalers that
generate local Bradley Burns sales tax. Likely to have much of those sales
shipped out of Municipality. No district tax. On the other hand, district tax
will be captured from construction materials shipped into Municipality.
Municipality receives when point of sale is in the Municipality regardless of
where product is shipped to.
Countywide Pools 3rd party vehicle sales, use taxes, construction, vending machine sales,
some internet sales, etc are allocated into countywide pools. There are no
pool allocations for District Taxes and Municipality with a district tax
receives 100% of tax on these types of transactions.
Said transactions are allocated by the SBE to the Countywide pools, and the
Municipality only receives the percentage of their quarterly sales tax amount
divided by the countywide total sales tax amount.
Leases Existing leases at time of district tax becoming effective are not subject to
the new district tax.
Some leases go through the countywide pools. Some leases are allocated back
to the Municipality where the lease was negotiated.
Retail, Restaurants, Service
Stations
Point of destination is the cash register. May have minor differences for
retailers shipping product to buyer living outside of Municipality but
purchased in Municipality, or possibly a restaurant doing catering outside of
Municipality would not get District tax on those sales.
Point of sale is the cash register.
**Internet Retail Sales Transactions and Use tax is a destination sourced allocation; thereby, the
transactions and use tax on all purchases made within a municiplality are
allocated to that municipality with the applicable district tax. Amazon,
Nordstrom, Macys.com 100% to municipality.
1.***Amazon, Nordstrom, Macy's and others dot com transactions are
allocated to the county pool of the buyer.
2.Some dot com retailers with physical presence in CA, point-of-sale at
distribution facility.
*[Please Note: Municipality is defined by the jurisdictional boundary. City of South San Francisco, City of San Mateo, Unincorporated San Mateo County, etc, etc]
** Internet Retail Sales. Explaination only applies to sales taxes that are actually collected. Any business without physical presence in CA are not required to collect.
*** Amazon currently does not own the stock of goods based in CA warehouse facilities. The SBE ruled that those transactions are use tax and allocate to pools.
For internet-based retailers without physical presence in CA, do not have to collect CA sales tax on their sales into CA. Estimated $23M to $26B of uncollected
sales taxes nationwide.
tax revenue allocated to jurisdiction where purchase was made
tax revenue allocated to jurisdiction where purchase was shipped
tax revenue allocated to buyer's jurisdiction of residence, regardless of
where purchase was made
tax revenue allocated to countywide pool
ATTACHMENT 2
09/25/2017
CITY OF SOUTH SAN FRANCISCO
2
8:44AM
Page:revdetl.rpt Revenue Detail Report
07/01/2016 through 06/30/2017
Periods: 0 through 16
FY 2016-17 Measure W Revenues
MEASURE W101
Account Number
Adjusted
Estimate
Revenues
Year-to-date
Revenues
Balance
Prct
Rcvd
101-00000-30207 MEASURE W AND USE TAX (0.5%)(Continued)
Line Description: FY16-17 Measure W Tax-CA Document Description : FY 2016-2017 YEAR END ACCRUAL
101-00000-30207 MEASURE W AND USE TAX (0.5%) 8,886,653.13 8,886,653.13 126.95 7,000,000.00 -1,886,653.13
Total MEASURE W 126.95 8,886,653.13 8,886,653.13 7,000,000.00 -1,886,653.13
Grand Total 8,886,653.13 8,886,653.13 126.95 7,000,000.00 -1,886,653.13
2Page:
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B
09/25/2017
CITY OF SOUTH SAN FRANCISCO
1
8:46AM
Page:expdetl.rpt Expenditure Detail Report
07/01/2016 through 06/30/2017
Periods: 0 through 16
FY 2016-17 Measure W Expenditures
MEASURE W101
Account Number
Adjusted
Appropriation Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances Balance
Prct
Used
101-01000 CITY COUNCIL
101-01000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total CITY COUNCIL
101-02000 CITY CLERK
101-02000-5000 SUPPLIES & SERVICES
101-02101-5021 OPERATING SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.00
invoice IN CC339940 210.001/18/2017
Line Description: TRAINING BOOKS FOR MEASURE W C Document Description : GR BROWN ACT TRAINING BOOKS FOR MEASURE101
000432Vendor:LEAGUE OF CA CITIES-PENINSULA Check # 256167
210.00 210.00 0.00101-02101-5021 OPERATING SUPPLIES 0.00 -210.00 0.00
0.00 210.00 210.00 0.00 -210.00 0.00Total CITY CLERK
101-03000 CITY TREASURER
101-03000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total CITY TREASURER
101-04000 CITY ATTORNEY
101-04000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total CITY ATTORNEY
101-05000 CITY MANAGER
101-05000-5000 SUPPLIES & SERVICES
101-05101-5999 PROJ ACCT SUPPLIES & SCVS 0.00 0.00 0.00 0.00 0.00 0.00
invoice IN 9573 23,273.757/26/2016
Line Description: GROUP 4 MEASURE W - SSF PUC SI Document Description : MEASURE W - SSF PUC SITE ANALYSIS - JUNE101
000355Vendor:GROUP 4 ARCHITECTURE Check # 251946
invoice IN207994 207.288/2/2016
Line Description: MAYOR AND CM SPEECH TRANSLATIO Document Description : MEASURE W TOWN HALL - SPEECH TRANSLATION101
104394Vendor:PARTNERS IN COMMUNICATION LLC Check # 252111
genjrnl GJ54495 -23,273.758/31/2016
Line Description: GROUP 4 MEASURE W - SSF PUC SIDocument Description : Rcls proj exp 101
genjrnl GJ 54495 -207.288/31/2016
Line Description: MAYOR AND CM SPEECH TRANSLATIODocument Description : Rcls proj exp 101
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ATTACHMENT 4
09/25/2017
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8:46AM
Page:expdetl.rpt Expenditure Detail Report
07/01/2016 through 06/30/2017
Periods: 0 through 16
FY 2016-17 Measure W Expenditures
MEASURE W101
Account Number
Adjusted
Appropriation
Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances
Balance
Prct
Used
101-05101-5999 PROJ ACCT SUPPLIES & SCVS (Continued)
genjrnl GJ 55023 -23,273.75 8/31/2016
Line Description: GROUP 4 MEASURE W - SSF PUC SI Document Description : RCLS PROJECT/MEAS W EXPENSES 101
genjrnl GJ 55023 -207.28 8/31/2016
Line Description: MAYOR AND CM SPEECH TRANSLATIO Document Description : RCLS PROJECT/MEAS W EXPENSES 101
genjrnl GJ 55703 207.28 8/31/2016
Line Description: Reverse JE 55023 Document Description : REVERSE DUPLICATE JE #55023 101
genjrnl GJ 55703 23,273.75 8/31/2016
Line Description: Reverse JE 55023 Document Description : REVERSE DUPLICATE JE #55023 101
0.00 0.00 0.00 0.00 0.00 0.00Total CITY MANAGER
101-06000 FINANCE DEPARTMENT
101-06000-5000 SUPPLIES & SERVICES
101-06101-5999 PROJ ACCT SUPPLIES & SCVS 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00Total FINANCE DEPARTMENT
101-07000 NON-DEPARTMENTAL
101-07000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total NON-DEPARTMENTAL
101-09000 HUMAN RESOURCES
101-09000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total HUMAN RESOURCES
101-10000 ECONOMIC & COMMUNITY DEVELOPMENT DEPT
101-10000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total ECONOMIC & COMMUNITY DEVELOPMENT DEPT
101-11000 FIRE DEPARTMENT
101-11000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total FIRE DEPARTMENT
101-12000 POLICE DEPARTMENT
101-12000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total POLICE DEPARTMENT
101-13000 PUBLIC WORKS
2Page:
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3
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Page:expdetl.rpt Expenditure Detail Report
07/01/2016 through 06/30/2017
Periods: 0 through 16
FY 2016-17 Measure W Expenditures
MEASURE W101
Account Number
Adjusted
Appropriation
Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances
Balance
Prct
Used
101-13000-5000 SUPPLIES & SERVICES
101-13101-5999 PROJ ACCT SUPPLIES & SCVS 0.00 0.00 0.00 0.00 0.00 0.00
budadj BA 2017-PO-OPEN 8,750.00 7/1/2016
Line Description: Auto PO Open (0101148)Document Description : AUTO BUDGET ADJUSTMENT (OPENING PO'S)101
budadj BA 2017-PO-OPEN 3,130.15 7/1/2016
Line Description: Auto PO Open (0101324)Document Description : AUTO BUDGET ADJUSTMENT (OPENING PO'S)101
budadj BA 2017-PO-OPEN 1,902.11 7/1/2016
Line Description: Auto PO Open (0101179)Document Description : AUTO BUDGET ADJUSTMENT (OPENING PO'S)101
budadj BA 2017-PO-OPEN 2,295.00 7/1/2016
Line Description: Auto PO Open (0101319)Document Description : AUTO BUDGET ADJUSTMENT (OPENING PO'S)101
budadj BA 2017-PO-OPEN 2,600.00 7/1/2016
Line Description: Auto PO Open (0101321)Document Description : AUTO BUDGET ADJUSTMENT (OPENING PO'S)101
budadj BA 2017-PO-OPEN 157,500.00 7/1/2016
Line Description: Auto PO Open (0101321)Document Description : AUTO BUDGET ADJUSTMENT (OPENING PO'S)101
invoice IN 06/23/16 2,860.00 7/20/2016
Line Description: Ground Penetrating Radar on BA Document Description : GROUND PENETRATING RADAR ON BART TUBE PR101
099369Vendor:EXARO TECHNOLOGIES CORPORATION Check # 251716
invoice IN 1606114 3,520.00 8/16/2016
Line Description: TASK ORDER NO. 2016-2- ALTA SU Document Description : ON CALL SERVICES FOR SURVEYING, MAPPING,101
101112Vendor:SANDIS CIVIL ENG SURVEYORS Check # 252483
genjrnl GJ 54495 -2,860.00 8/31/2016
Line Description: Ground Penetrating Radar on BA Document Description : Rcls proj exp 101
genjrnl GJ 54495 -3,520.00 8/31/2016
Line Description: TASK ORDER NO. 2016-2- ALTA SU Document Description : Rcls proj exp 101
genjrnl GJ 55023 -2,860.00 8/31/2016
Line Description: Ground Penetrating Radar on BA Document Description : RCLS PROJECT/MEAS W EXPENSES 101
genjrnl GJ 55023 -3,520.00 8/31/2016
Line Description: TASK ORDER NO. 2016-2- ALTA SU Document Description : RCLS PROJECT/MEAS W EXPENSES 101
genjrnl GJ 55703 2,860.00 8/31/2016
Line Description: Reverse JE 55023 Document Description : REVERSE DUPLICATE JE #55023 101
genjrnl GJ 55703 3,520.00 8/31/2016
Line Description: Reverse JE 55023 Document Description : REVERSE DUPLICATE JE #55023 101
0.00 0.00 0.00101-13101-5999 PROJ ACCT SUPPLIES & SCVS 0.00 176,177.26 176,177.26
0.00 0.00 0.00 0.00 176,177.26 176,177.26Total PUBLIC WORKS
101-15000 LIBRARY DEPARTMENT
3Page:
09/25/2017
CITY OF SOUTH SAN FRANCISCO
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Page:expdetl.rpt Expenditure Detail Report
07/01/2016 through 06/30/2017
Periods: 0 through 16
FY 2016-17 Measure W Expenditures
MEASURE W101
Account Number
Adjusted
Appropriation Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances Balance
Prct
Used
101-15000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total LIBRARY DEPARTMENT
101-16000 INFORMATION TECHNOLOGY DEPARTMENT
101-16000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total INFORMATION TECHNOLOGY DEPARTMENT
101-17000 PARKS & RECREATION DEPARTMENT
101-17000-5000 SUPPLIES & SERVICES
0.00 0.00 0.00 0.00 0.00 0.00Total PARKS & RECREATION DEPARTMENT
101-99000 CIP
101-99000-9000 TRANSFERS
101-99999-9510 TRANSFER OUT TO CAPITAL IMPROV 0.00 0.00 5,500,000.00 0.00 5,500,000.00 0.00
rev alloc GJpf1707 43,324.429/30/2016
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
rev alloc GJpf1707 60,507.4912/31/2016
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
rev alloc GJpf1707 4,202.0012/31/2016
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
rev alloc GJpf1707 67,188.004/30/2017
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
rev alloc GJst1705 348,125.254/30/2017
Line Description: Project: st1705 Allocation Document Description : Project: st1705 Allocation 101
rev alloc GJpf1707 113,804.165/31/2017
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
rev alloc GJst1705 1,939.875/31/2017
Line Description: Project: st1705 Allocation Document Description : Project: st1705 Allocation 101
rev alloc GJpf1707 93,539.546/23/2017
Line Description: Project: pf1707 Allocation Document Description : Project: pf1707 Allocation 101
rev alloc GJst1702 31,150.006/30/2017
Line Description: Project: st1702 Allocation Document Description : Project: st1702 Allocation 101
rev alloc GJst1705 113,946.786/30/2017
Line Description: Project: st1705 Allocation Document Description : Project: st1705 Allocation 101
877,727.51 877,727.51 15.96101-99999-9510 TRANSFER OUT TO CAPITAL IMPROV 0.00 4,622,272.49 5,500,000.00
15.96 877,727.51 877,727.51 0.00 4,622,272.49 5,500,000.00Total CIP
4Page:
Refer to Project pf1707 Transaction Detail
Refer to Project st1702 Transaction Detail
Refer to Project st1702 Transaction Detail
09/25/2017
CITY OF SOUTH SAN FRANCISCO
5
8:46AM
Page:expdetl.rpt Expenditure Detail Report
07/01/2016 through 06/30/2017
Periods: 0 through 16
FY 2016-17 Measure W Expenditures
15.47 877,937.51 877,937.51 0.00 4,798,239.75 5,676,177.26Total MEASURE W
Grand Total 877,937.51 877,937.51 15.47 0.00 4,798,239.75 5,676,177.26
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9/25/2017 8:56AM CITY OF SOUTH SAN FRANCISCO
7/1/2016through6/30/2017
Project Number #pf1707 COMMUNITY CIVIC CAMPUS
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Phase #100 PRELIMINARY STUDIES
Ground Penetrating Radar on BAE510-99995-5999 2,860.00 2,860.008/31/2016 54495
GROUP 4 MEASURE W - SSF PUC SI E510-99995-5999 23,273.75 23,273.758/31/2016 54495
TASK ORDER NO. 2016-2- ALTA SUE510-99995-5999 3,520.00 3,520.008/31/2016 54495
Ground Penetrating Radar on BAE510-99995-5999 2,860.00 2,860.008/31/2016 55023
GROUP 4 MEASURE W - SSF PUC SI E510-99995-5999 23,273.75 23,273.758/31/2016 55023
TASK ORDER NO. 2016-2- ALTA SUE510-99995-5999 3,520.00 3,520.008/31/2016 55023
Reverse JE 55023 E510-99995-5999 -23,273.75-23,273.758/31/2016 55703
Reverse JE 55023 E510-99995-5999 -2,860.00-2,860.008/31/2016 55703
Reverse JE 55023 E510-99995-5999 -3,520.00-3,520.008/31/2016 55703
Task Order No. 2016-2- SupportE510-99995-5999 13,670.6713,670.679/27/2016 9624
000355 GROUP 4 ARCHITECTURE Check: 253486 9/28/2016
El Camino Real/Chestnut SpecifE510-99995-5999 2,010.00 2,010.0010/6/2016 8326160
106572 KIMLEY-HORN ASSOCIATES INC Check: 253746 10/7/2016
PROJECT 0622-100 SSF NEW PARCE E510-99995-5999 4,202.00 4,202.0011/3/2016 20942
000737 WILSEY HAM, INC Check: 256778 2/15/2017
El Camino Real/Chestnut SpecifE510-99995-5999 14,602.5014,602.5011/21/2016 8394444
106572 KIMLEY-HORN ASSOCIATES INC Check: 255021 12/2/2016
El Camino Real/Chestnut SpecifE510-99995-5999 18,355.0018,355.0011/21/2016 8482598
106572 KIMLEY-HORN ASSOCIATES INC Check: 254967 11/30/2016
Task Order No. 2016-2- SupportE510-99995-5999 12,831.6512,831.6511/21/2016 9651
000355 GROUP 4 ARCHITECTURE Check: 255018 12/2/2016
Task Order No. 2016-2- SupportE510-99995-5999 11,979.16 11,979.1612/8/2016 9676
000355 GROUP 4 ARCHITECTURE Check: 256283 1/27/2017
El Camino Real/Chestnut SpecifE510-99995-5999 14,373.4714,373.473/20/2017 9063750
106572 KIMLEY-HORN ASSOCIATES INC Check: 260158 7/5/2017
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 22,670.0022,670.005/25/2017 970728
105716 MICHAEL BAKER INTL, INC Check: 259222 5/26/2017
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 38,944.4838,944.485/25/2017 973965
105716 MICHAEL BAKER INTL, INC Check: 259222 5/26/2017
ECR/CHESTNUT AVE AREA PLANE510-99995-5999 14,125.6814,125.685/25/2017 977048
105716 MICHAEL BAKER INTL, INC Check: 259222 5/26/2017
Wages E510-99995-4001 2.00 65.92 65.926/1/2017 LD06/01/2
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E510-99995-4334 23.33 23.336/1/2017 LD06/01/2
10901 KARI JUNG 23.33
Benefits/Contributions E510-99995-4331 15.56 15.566/1/2017 PBA6/1/2017
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7/1/2016 through 6/30/2017
Project Number #pf1707 COMMUNITY CIVIC CAMPUS
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
10901 KARI JUNG 15.56
Benefits/Contributions E 510-99995-4332 6.35 6.356/1/2017 PBA6/1/2017
10901 KARI JUNG 6.35
Benefits/Contributions E 510-99995-4336 0.28 0.286/1/2017 PBA6/1/2017
10901 KARI JUNG 0.28
Benefits/Contributions E 510-99995-4339 1.08 1.086/1/2017 PBA6/1/2017
10901 KARI JUNG 1.08
Task Order No. 2016-2- Support E 510-99995-5999 7,471.30 7,471.306/7/2017 9760
000355 GROUP 4 ARCHITECTURE Check: 259535 6/9/2017
ECR/CHESTNUT AVE AREA PLAN E 510-99995-5999 13,121.25 13,121.256/14/2017 979981
105716 MICHAEL BAKER INTL, INC Check: 259702 6/16/2017
ECR/CHESTNUT AVE AREA PLAN E 510-99995-5999 9,718.75 9,718.756/30/2017 983346
105716 MICHAEL BAKER INTL, INC Check: 260391 7/14/2017
Phase Total:100 PRELIMINARY STUDIES 2.00 65.92 46.60 227,729.66 227,842.18
Phase #110 DESIGN
OCA TASK ORDER 2017-1 - CHESTN E 510-99995-5999 6,905.25 6,905.256/30/2017 9524353
106572 KIMLEY-HORN ASSOCIATES INC Check: 260158 7/5/2017
Phase Total:110 DESIGN 0.00 0.00 0.00 6,905.25 6,905.25
Phase #160 PROJECT MANAGEMENT
Tax Acrual 9.5%E 100-01110-5045 44.18 44.1810/25/2016 CC335573
100108 AMAZON.COM
CREDIT CARD PURCHASE -~E 100-01110-5045 465.0010/25/2016 CC335573
100108 AMAZON.COM Check: 254258 10/28/2016
TELECOMMUNICATIONS ASST / MAIN E 510-99995-5999 220.00 220.0012/8/2016 I2016177
025633 KELSO COMMUNICATIONS Check: 256045 1/18/2017
MEASURE W - PRE-CONSTRUCTION P E 510-99995-5999 39,792.00 39,792.002/17/2017 70763
106730 KITCHELL CEM Check: 256864 2/22/2017
MEASURE W -- PROFESSIONAL SERV E 510-99995-5999 27,396.00 27,396.004/10/2017 71383
106730 KITCHELL CEM Check: 258221 4/19/2017
FY2016-17 APPROVED CONSULTANT E 510-99995-5999 23,153.00 23,153.005/15/2017 71829
106730 KITCHELL CEM Check: 258997 5/19/2017
FY2016-17 APPROVED CONSULTANT E 510-99995-5999 14,911.00 14,911.005/15/2017 72303
106730 KITCHELL CEM Check: 258997 5/19/2017
COMMUNITY CIVIC CAMPUS -- MEAS E 510-99995-5999 700.00 700.005/23/2017 16-WCP-096-2
106245 WATTS, COHN AND PARTNERS, INC Check: 259568 6/9/2017
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7/1/2016through6/30/2017
Project Number #pf1707 COMMUNITY CIVIC CAMPUS
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
COMMUNITY CIVIC CAMPUS, KITCHE E510-99995-5999 19,155.00 19,155.006/14/2017 72759
106730 KITCHELL CEM Check: 259783 6/21/2017
COMMUNITY CIVIC CAMPUS, KITCHE E510-99995-5999 21,982.00 21,982.006/30/2017 73364
106730 KITCHELL CEM Check: 260833 8/2/2017
Phase Total:160 PROJECT MANAGEMENT 0.00 0.00 0.00 147,353.18 147,818.18
Project Number Total:pf1707 COMMUNITY CIVIC CAMPUS 2.00 65.92 46.60 381,988.09 382,565.61
GRAND TOTAL: 2.00 65.92 46.60 381,988.09 382,565.61
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C
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9/25/2017 11:22AM CITY OF SOUTH SAN FRANCISCO
7/1/2016through6/30/2017
Project Number #st1702 UUD RULE 20A ANTOINETTE LN
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Phase #100 PRELIMINARY STUDIES
(13) co#13 OPEN line for Antoi E510-99999-5999 6,300.00 6,300.006/10/2017 14100038-33
104472 SWINERTON MGMT & CONSULTING Check: 260325 7/12/2017
(13) co#13 OPEN line for Antoi E510-99999-5999 1,680.00 1,680.006/30/2017 14100038-28
104472 SWINERTON MGMT & CONSULTING Check: 260189 7/5/2017
(13) co#13 OPEN line for Antoi E510-99999-5999 3,570.00 3,570.006/30/2017 14100038-29
104472 SWINERTON MGMT & CONSULTING Check: 260189 7/5/2017
(13) co#13 OPEN line for Antoi E510-99999-5999 2,100.00 2,100.006/30/2017 14100038-30
104472 SWINERTON MGMT & CONSULTING Check: 260189 7/5/2017
(13) co#13 OPEN line for Antoi E510-99999-5999 3,500.00 3,500.006/30/2017 14100038-31
104472 SWINERTON MGMT & CONSULTING Check: 260189 7/5/2017
(13) co#13 OPEN line for Antoi E510-99999-5999 7,000.00 7,000.006/30/2017 14100038-32
104472 SWINERTON MGMT & CONSULTING Check: 260189 7/5/2017
(13) co#13 OPEN line for Antoi E510-99999-5999 7,000.00 7,000.006/30/2017 14100038-34
104472 SWINERTON MGMT & CONSULTING Check: 260325 7/12/2017
Phase Total:100 PRELIMINARY STUDIES 0.00 0.00 0.00 31,150.00 31,150.00
Project Number Total:st1702 UUD RULE 20A ANTOINETTE LN 0.00 0.00 0.00 31,150.00 31,150.00
GRAND TOTAL: 0.00 0.00 0.00 31,150.00 31,150.00
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ATTACHMENT 6
D
E
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G
H
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Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Phase #110 DESIGN
Plans and Specs Printing Servi E510-99999-5999 105.12 105.128/5/2016 25380
001013 KSM PRINTING Check: 252187 8/5/2016
Wages E510-99999-4001 48.00 2,469.67 2,469.678/11/2016 LD08/11/2
01700 ROBERT HAHN 22.00 1,499.74
00725 KELVIN MUNAR 26.00 969.93
Benefits/Contributions E510-99999-4334 881.56 881.568/11/2016 LD08/11/2
01700 ROBERT HAHN 534.51
00725 KELVIN MUNAR 347.05
Benefits/Contributions E510-99999-4331 373.38 373.388/11/2016 PBA8/11/2016
01700 ROBERT HAHN 171.13
00725 KELVIN MUNAR 202.25
Benefits/Contributions E510-99999-4332 152.42 152.428/11/2016 PBA8/11/2016
01700 ROBERT HAHN 69.86
00725 KELVIN MUNAR 82.56
Benefits/Contributions E510-99999-4336 9.19 9.198/11/2016 PBA8/11/2016
01700 ROBERT HAHN 4.21
00725 KELVIN MUNAR 4.98
Benefits/Contributions E510-99999-4339 26.01 26.018/11/2016 PBA8/11/2016
01700 ROBERT HAHN 11.92
00725 KELVIN MUNAR 14.09
Wages E510-99999-4001 24.00 1,574.35 1,574.358/25/2016 LD08/25/2
01700 ROBERT HAHN 22.00 1,499.74
00725 KELVIN MUNAR 2.00 74.61
Benefits/Contributions E510-99999-4334 561.22 561.228/25/2016 LD08/25/2
01700 ROBERT HAHN 534.51
00725 KELVIN MUNAR 26.71
Benefits/Contributions E510-99999-4331 186.69 186.698/25/2016 PBA8/25/2016
01700 ROBERT HAHN 171.13
00725 KELVIN MUNAR 15.56
Benefits/Contributions E510-99999-4332 76.21 76.218/25/2016 PBA8/25/2016
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7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 69.86
00725 KELVIN MUNAR 6.35
Benefits/Contributions E 510-99999-4336 4.59 4.598/25/2016 PBA8/25/2016
01700 ROBERT HAHN 4.21
00725 KELVIN MUNAR 0.38
Benefits/Contributions E 510-99999-4339 13.00 13.008/25/2016 PBA8/25/2016
01700 ROBERT HAHN 11.92
00725 KELVIN MUNAR 1.08
Wages E 510-99999-4001 29.00 1,598.46 1,598.4610/20/2016 LD10/20/2
01700 ROBERT HAHN 19.00 1,314.66
11073 MICHELLE TRAYER 10.00 283.80
Benefits/Contributions E 510-99999-4331 32.62 32.6210/20/2016 LD10/20/2
11073 MICHELLE TRAYER 32.62
Benefits/Contributions E 510-99999-4334 571.45 571.4510/20/2016 LD10/20/2
01700 ROBERT HAHN 468.58
11073 MICHELLE TRAYER 102.87
Benefits/Contributions E 510-99999-4331 225.59 225.5910/20/2016 PBA10/20/201
01700 ROBERT HAHN 147.80
11073 MICHELLE TRAYER 77.79
Benefits/Contributions E 510-99999-4332 92.08 92.0810/20/2016 PBA10/20/201
01700 ROBERT HAHN 60.33
11073 MICHELLE TRAYER 31.75
Benefits/Contributions E 510-99999-4336 5.05 5.0510/20/2016 PBA10/20/201
01700 ROBERT HAHN 3.64
11073 MICHELLE TRAYER 1.41
Benefits/Contributions E 510-99999-4339 15.71 15.7110/20/2016 PBA10/20/201
01700 ROBERT HAHN 10.29
11073 MICHELLE TRAYER 5.42
Wages E 510-99999-4001 25.00 1,199.26 1,199.2611/3/2016 LD11/03/2
01700 ROBERT HAHN 12.00 830.32
11073 MICHELLE TRAYER 13.00 368.94
Benefits/Contributions E 510-99999-4331 42.40 42.4011/3/2016 LD11/03/2
11073 MICHELLE TRAYER 42.40
2Page:
paTran Project Expense Transaction Detail Report Page:3
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E 510-99999-4334 396.70 396.7011/3/2016 LD11/03/2
01700 ROBERT HAHN 262.97
11073 MICHELLE TRAYER 133.73
Benefits/Contributions E 510-99999-4331 194.48 194.4811/3/2016 PBA11/3/2016
01700 ROBERT HAHN 93.35
11073 MICHELLE TRAYER 101.13
Benefits/Contributions E 510-99999-4332 79.39 79.3911/3/2016 PBA11/3/2016
01700 ROBERT HAHN 38.11
11073 MICHELLE TRAYER 41.28
Benefits/Contributions E 510-99999-4336 4.14 4.1411/3/2016 PBA11/3/2016
01700 ROBERT HAHN 2.30
11073 MICHELLE TRAYER 1.84
Benefits/Contributions E 510-99999-4339 13.54 13.5411/3/2016 PBA11/3/2016
01700 ROBERT HAHN 6.50
11073 MICHELLE TRAYER 7.04
Wages E 510-99999-4001 10.00 691.93 691.9311/17/2016 LD11/17/2
01700 ROBERT HAHN 10.00 691.93
Benefits/Contributions E 510-99999-4334 204.55 204.5511/17/2016 LD11/17/2
01700 ROBERT HAHN 204.55
Benefits/Contributions E 510-99999-4331 77.79 77.7911/17/2016 PBA11/17/201
01700 ROBERT HAHN 77.79
Benefits/Contributions E 510-99999-4332 31.75 31.7511/17/2016 PBA11/17/201
01700 ROBERT HAHN 31.75
Benefits/Contributions E 510-99999-4336 1.91 1.9111/17/2016 PBA11/17/201
01700 ROBERT HAHN 1.91
Benefits/Contributions E 510-99999-4339 5.42 5.4211/17/2016 PBA11/17/201
01700 ROBERT HAHN 5.42
Wages E 510-99999-4001 16.00 1,028.30 1,028.3012/1/2016 LD12/01/2
01700 ROBERT HAHN 14.00 968.70
11073 MICHELLE TRAYER 2.00 59.60
Benefits/Contributions E 510-99999-4331 6.51 6.5112/1/2016 LD12/01/2
11073 MICHELLE TRAYER 6.51
Benefits/Contributions E 510-99999-4334 307.94 307.9412/1/2016 LD12/01/2
3Page:
paTran Project Expense Transaction Detail Report Page:4
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 286.36
11073 MICHELLE TRAYER 21.58
Benefits/Contributions E 510-99999-4331 124.46 124.4612/1/2016 PBA12/1/2016
01700 ROBERT HAHN 108.90
11073 MICHELLE TRAYER 15.56
Benefits/Contributions E 510-99999-4332 50.81 50.8112/1/2016 PBA12/1/2016
01700 ROBERT HAHN 44.46
11073 MICHELLE TRAYER 6.35
Benefits/Contributions E 510-99999-4336 2.96 2.9612/1/2016 PBA12/1/2016
01700 ROBERT HAHN 2.68
11073 MICHELLE TRAYER 0.28
Benefits/Contributions E 510-99999-4339 8.67 8.6712/1/2016 PBA12/1/2016
01700 ROBERT HAHN 7.59
11073 MICHELLE TRAYER 1.08
Wages E 510-99999-4001 20.00 1,383.85 1,383.8512/15/2016 LD12/15/2
01700 ROBERT HAHN 20.00 1,383.85
Benefits/Contributions E 510-99999-4334 409.08 409.0812/15/2016 LD12/15/2
01700 ROBERT HAHN 409.08
Benefits/Contributions E 510-99999-4331 155.58 155.5812/15/2016 PBA12/15/201
01700 ROBERT HAHN 155.58
Benefits/Contributions E 510-99999-4332 63.51 63.5112/15/2016 PBA12/15/201
01700 ROBERT HAHN 63.51
Benefits/Contributions E 510-99999-4336 3.83 3.8312/15/2016 PBA12/15/201
01700 ROBERT HAHN 3.83
Benefits/Contributions E 510-99999-4339 10.84 10.8412/15/2016 PBA12/15/201
01700 ROBERT HAHN 10.84
Wages E 510-99999-4001 22.00 1,522.24 1,522.2412/29/2016 LD12/29/2
01700 ROBERT HAHN 22.00 1,522.24
Benefits/Contributions E 510-99999-4334 542.57 542.5712/29/2016 LD12/29/2
01700 ROBERT HAHN 542.57
Benefits/Contributions E 510-99999-4331 171.13 171.1312/29/2016 PBA12/29/201
01700 ROBERT HAHN 171.13
Benefits/Contributions E 510-99999-4332 69.86 69.8612/29/2016 PBA12/29/201
4Page:
paTran Project Expense Transaction Detail Report Page:5
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 69.86
Benefits/Contributions E 510-99999-4336 4.21 4.2112/29/2016 PBA12/29/201
01700 ROBERT HAHN 4.21
Benefits/Contributions E 510-99999-4339 11.92 11.9212/29/2016 PBA12/29/201
01700 ROBERT HAHN 11.92
Wages E 510-99999-4001 10.00 691.93 691.931/12/2017 LD01/12/2
01700 ROBERT HAHN 10.00 691.93
Benefits/Contributions E 510-99999-4334 246.62 246.621/12/2017 LD01/12/2
01700 ROBERT HAHN 246.62
Benefits/Contributions E 510-99999-4331 77.79 77.791/12/2017 PBA1/12/2017
01700 ROBERT HAHN 77.79
Benefits/Contributions E 510-99999-4332 31.75 31.751/12/2017 PBA1/12/2017
01700 ROBERT HAHN 31.75
Benefits/Contributions E 510-99999-4336 1.91 1.911/12/2017 PBA1/12/2017
01700 ROBERT HAHN 1.91
Benefits/Contributions E 510-99999-4339 5.42 5.421/12/2017 PBA1/12/2017
01700 ROBERT HAHN 5.42
Wages E 510-99999-4001 23.00 1,394.47 1,394.471/26/2017 LD01/26/2
01700 ROBERT HAHN 18.00 1,245.47
11073 MICHELLE TRAYER 5.00 149.00
Benefits/Contributions E 510-99999-4331 16.29 16.291/26/2017 LD01/26/2
11073 MICHELLE TRAYER 16.29
Benefits/Contributions E 510-99999-4334 497.87 497.871/26/2017 LD01/26/2
01700 ROBERT HAHN 443.92
11073 MICHELLE TRAYER 53.95
Benefits/Contributions E 510-99999-4331 178.91 178.911/26/2017 PBA1/26/2017
01700 ROBERT HAHN 140.02
11073 MICHELLE TRAYER 38.89
Benefits/Contributions E 510-99999-4332 73.04 73.041/26/2017 PBA1/26/2017
01700 ROBERT HAHN 57.16
11073 MICHELLE TRAYER 15.88
Benefits/Contributions E 510-99999-4336 4.15 4.151/26/2017 PBA1/26/2017
5Page:
paTran Project Expense Transaction Detail Report Page:6
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 3.44
11073 MICHELLE TRAYER 0.71
Benefits/Contributions E 510-99999-4339 12.46 12.461/26/2017 PBA1/26/2017
01700 ROBERT HAHN 9.75
11073 MICHELLE TRAYER 2.71
Wages E 510-99999-4001 30.00 1,681.85 1,681.852/9/2017 LD02/09/2
01700 ROBERT HAHN 20.00 1,383.85
11073 MICHELLE TRAYER 10.00 298.00
Benefits/Contributions E 510-99999-4331 32.57 32.572/9/2017 LD02/09/2
11073 MICHELLE TRAYER 32.57
Benefits/Contributions E 510-99999-4334 601.13 601.132/9/2017 LD02/09/2
01700 ROBERT HAHN 493.22
11073 MICHELLE TRAYER 107.91
Benefits/Contributions E 510-99999-4331 233.37 233.372/9/2017 PBA2/9/2017
01700 ROBERT HAHN 155.58
11073 MICHELLE TRAYER 77.79
Benefits/Contributions E 510-99999-4332 95.26 95.262/9/2017 PBA2/9/2017
01700 ROBERT HAHN 63.51
11073 MICHELLE TRAYER 31.75
Benefits/Contributions E 510-99999-4336 5.24 5.242/9/2017 PBA2/9/2017
01700 ROBERT HAHN 3.83
11073 MICHELLE TRAYER 1.41
Benefits/Contributions E 510-99999-4339 16.26 16.262/9/2017 PBA2/9/2017
01700 ROBERT HAHN 10.84
11073 MICHELLE TRAYER 5.42
PAVEMENT MGT. TECHNICAL ASSIST E 510-99999-5999 8,400.00 8,400.002/14/2017 AR013086
022409 METROPOLITAN TRANS COMMISSION Check: 256718 2/15/2017
Wages E 510-99999-4001 32.50 1,764.25 1,764.252/23/2017 LD02/23/2
01700 ROBERT HAHN 20.00 1,383.85
10901 KARI JUNG 2.50 82.40
11073 MICHELLE TRAYER 10.00 298.00
Benefits/Contributions E 510-99999-4331 32.57 32.572/23/2017 LD02/23/2
11073 MICHELLE TRAYER 32.57
6Page:
paTran Project Expense Transaction Detail Report Page:7
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E 510-99999-4334 630.30 630.302/23/2017 LD02/23/2
01700 ROBERT HAHN 493.23
10901 KARI JUNG 29.16
11073 MICHELLE TRAYER 107.91
Benefits/Contributions E 510-99999-4331 252.82 252.822/23/2017 PBA2/23/2017
01700 ROBERT HAHN 155.58
10901 KARI JUNG 19.45
11073 MICHELLE TRAYER 77.79
Benefits/Contributions E 510-99999-4332 103.20 103.202/23/2017 PBA2/23/2017
01700 ROBERT HAHN 63.51
10901 KARI JUNG 7.94
11073 MICHELLE TRAYER 31.75
Benefits/Contributions E 510-99999-4336 5.59 5.592/23/2017 PBA2/23/2017
01700 ROBERT HAHN 3.83
10901 KARI JUNG 0.35
11073 MICHELLE TRAYER 1.41
Benefits/Contributions E 510-99999-4339 17.61 17.612/23/2017 PBA2/23/2017
01700 ROBERT HAHN 10.84
10901 KARI JUNG 1.35
11073 MICHELLE TRAYER 5.42
Wages E 510-99999-4001 43.00 2,393.88 2,393.883/9/2017 LD03/09/2
01700 ROBERT HAHN 28.00 1,937.40
10901 KARI JUNG 3.00 98.88
11073 MICHELLE TRAYER 12.00 357.60
Benefits/Contributions E 510-99999-4331 39.09 39.093/9/2017 LD03/09/2
11073 MICHELLE TRAYER 39.09
Benefits/Contributions E 510-99999-4334 855.02 855.023/9/2017 LD03/09/2
01700 ROBERT HAHN 690.54
10901 KARI JUNG 34.99
11073 MICHELLE TRAYER 129.49
Benefits/Contributions E 510-99999-4331 334.50 334.503/9/2017 PBA3/9/2017
7Page:
paTran Project Expense Transaction Detail Report Page:8
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 217.81
10901 KARI JUNG 23.34
11073 MICHELLE TRAYER 93.35
Benefits/Contributions E 510-99999-4332 136.55 136.553/9/2017 PBA3/9/2017
01700 ROBERT HAHN 88.91
10901 KARI JUNG 9.53
11073 MICHELLE TRAYER 38.11
Benefits/Contributions E 510-99999-4336 7.48 7.483/9/2017 PBA3/9/2017
01700 ROBERT HAHN 5.36
10901 KARI JUNG 0.42
11073 MICHELLE TRAYER 1.70
Benefits/Contributions E 510-99999-4339 23.30 23.303/9/2017 PBA3/9/2017
01700 ROBERT HAHN 15.17
10901 KARI JUNG 1.63
11073 MICHELLE TRAYER 6.50
Professional Services for Stre E 510-99999-5999 492.50 492.503/17/2017 872015504
106415 NCE Check: 257528 3/22/2017
2017 Local Streets and Roads A E 510-99999-5999 400.00 400.003/22/2017 103920
000432 LEAGUE OF CA CITIES-PENINSULA Check: 257704 3/29/2017
Wages E 510-99999-4001 27.00 1,795.74 1,795.743/23/2017 LD03/23/2
01700 ROBERT HAHN 25.00 1,729.82
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E 510-99999-4334 642.91 642.913/23/2017 LD03/23/2
01700 ROBERT HAHN 619.08
10901 KARI JUNG 23.83
Benefits/Contributions E 510-99999-4331 210.03 210.033/23/2017 PBA3/23/2017
01700 ROBERT HAHN 194.47
10901 KARI JUNG 15.56
Benefits/Contributions E 510-99999-4332 85.74 85.743/23/2017 PBA3/23/2017
01700 ROBERT HAHN 79.39
10901 KARI JUNG 6.35
Benefits/Contributions E 510-99999-4336 5.06 5.063/23/2017 PBA3/23/2017
8Page:
paTran Project Expense Transaction Detail Report Page:9
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 4.78
10901 KARI JUNG 0.28
Benefits/Contributions E 510-99999-4339 14.63 14.633/23/2017 PBA3/23/2017
01700 ROBERT HAHN 13.55
10901 KARI JUNG 1.08
Wages E 510-99999-4001 32.00 1,672.15 1,672.154/6/2017 LD04/06/2
01700 ROBERT HAHN 18.00 1,245.47
10901 KARI JUNG 3.00 98.88
11073 MICHELLE TRAYER 11.00 327.80
Benefits/Contributions E 510-99999-4331 35.83 35.834/6/2017 LD04/06/2
11073 MICHELLE TRAYER 35.83
Benefits/Contributions E 510-99999-4334 597.60 597.604/6/2017 LD04/06/2
01700 ROBERT HAHN 443.92
10901 KARI JUNG 34.99
11073 MICHELLE TRAYER 118.69
Benefits/Contributions E 510-99999-4331 248.93 248.934/6/2017 PBA4/6/2017
01700 ROBERT HAHN 140.02
10901 KARI JUNG 23.34
11073 MICHELLE TRAYER 85.57
Benefits/Contributions E 510-99999-4332 101.62 101.624/6/2017 PBA4/6/2017
01700 ROBERT HAHN 57.16
10901 KARI JUNG 9.53
11073 MICHELLE TRAYER 34.93
Benefits/Contributions E 510-99999-4336 5.41 5.414/6/2017 PBA4/6/2017
01700 ROBERT HAHN 3.44
10901 KARI JUNG 0.42
11073 MICHELLE TRAYER 1.55
Benefits/Contributions E 510-99999-4339 17.34 17.344/6/2017 PBA4/6/2017
01700 ROBERT HAHN 9.75
10901 KARI JUNG 1.63
11073 MICHELLE TRAYER 5.96
Wages E 510-99999-4001 15.00 1,037.89 1,037.894/20/2017 LD04/20/2
9Page:
paTran Project Expense Transaction Detail Report Page:10
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 15.00 1,037.89
Benefits/Contributions E 510-99999-4334 370.05 370.054/20/2017 LD04/20/2
01700 ROBERT HAHN 370.05
Benefits/Contributions E 510-99999-4331 116.68 116.684/20/2017 PBA4/20/2017
01700 ROBERT HAHN 116.68
Benefits/Contributions E 510-99999-4332 47.63 47.634/20/2017 PBA4/20/2017
01700 ROBERT HAHN 47.63
Benefits/Contributions E 510-99999-4336 2.87 2.874/20/2017 PBA4/20/2017
01700 ROBERT HAHN 2.87
Benefits/Contributions E 510-99999-4339 8.13 8.134/20/2017 PBA4/20/2017
01700 ROBERT HAHN 8.13
Wages E 510-99999-4001 14.00 968.70 968.705/4/2017 LD05/04/2
01700 ROBERT HAHN 14.00 968.70
Benefits/Contributions E 510-99999-4334 345.26 345.265/4/2017 LD05/04/2
01700 ROBERT HAHN 345.26
Benefits/Contributions E 510-99999-4331 108.90 108.905/4/2017 PBA5/4/2017
01700 ROBERT HAHN 108.90
Benefits/Contributions E 510-99999-4332 44.46 44.465/4/2017 PBA5/4/2017
01700 ROBERT HAHN 44.46
Benefits/Contributions E 510-99999-4336 2.68 2.685/4/2017 PBA5/4/2017
01700 ROBERT HAHN 2.68
Benefits/Contributions E 510-99999-4339 7.59 7.595/4/2017 PBA5/4/2017
01700 ROBERT HAHN 7.59
Wages E 510-99999-4001 14.00 968.70 968.705/18/2017 LD05/18/2
01700 ROBERT HAHN 14.00 968.70
Benefits/Contributions E 510-99999-4334 345.26 345.265/18/2017 LD05/18/2
01700 ROBERT HAHN 345.26
Benefits/Contributions E 510-99999-4331 108.90 108.905/18/2017 PBA5/18/2017
01700 ROBERT HAHN 108.90
Benefits/Contributions E 510-99999-4332 44.46 44.465/18/2017 PBA5/18/2017
01700 ROBERT HAHN 44.46
Benefits/Contributions E 510-99999-4336 2.68 2.685/18/2017 PBA5/18/2017
01700 ROBERT HAHN 2.68
Benefits/Contributions E 510-99999-4339 7.59 7.595/18/2017 PBA5/18/2017
10Page:
paTran Project Expense Transaction Detail Report Page:11
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 7.59
Task Order 2017-1 for 2016 Str E510-99999-5999 1,939.87 1,939.875/19/2017 21366
000737 WILSEY HAM, INC Check: 259041 5/19/2017
Wages E510-99999-4001 10.00 691.93 691.936/1/2017 LD06/01/2
01700 ROBERT HAHN 10.00 691.93
Benefits/Contributions E510-99999-4334 246.62 246.626/1/2017 LD06/01/2
01700 ROBERT HAHN 246.62
Benefits/Contributions E510-99999-4331 77.79 77.796/1/2017 PBA6/1/2017
01700 ROBERT HAHN 77.79
Benefits/Contributions E510-99999-4332 31.75 31.756/1/2017 PBA6/1/2017
01700 ROBERT HAHN 31.75
Benefits/Contributions E510-99999-4336 1.91 1.916/1/2017 PBA6/1/2017
01700 ROBERT HAHN 1.91
Benefits/Contributions E510-99999-4339 5.42 5.426/1/2017 PBA6/1/2017
01700 ROBERT HAHN 5.42
Task Order 2017-1 for 2016 Str E510-99999-5999 902.96 902.966/8/2017 21415a
000737 WILSEY HAM, INC Check: 259670 6/14/2017
Professional Services RenderedE510-99999-5999 420.00 420.006/15/2017 872015505
106415 NCE Check: 259705 6/16/2017
Wages E510-99999-4001 12.00 830.31 830.316/15/2017 LD06/15/2
01700 ROBERT HAHN 12.00 830.31
Benefits/Contributions E510-99999-4334 295.93 295.936/15/2017 LD06/15/2
01700 ROBERT HAHN 295.93
Benefits/Contributions E510-99999-4331 93.35 93.356/15/2017 PBA6/15/2017
01700 ROBERT HAHN 93.35
Benefits/Contributions E510-99999-4332 38.11 38.116/15/2017 PBA6/15/2017
01700 ROBERT HAHN 38.11
Benefits/Contributions E510-99999-4336 2.30 2.306/15/2017 PBA6/15/2017
01700 ROBERT HAHN 2.30
Benefits/Contributions E510-99999-4339 6.50 6.506/15/2017 PBA6/15/2017
01700 ROBERT HAHN 6.50
Task Order 2017-4, Roadway andE510-99999-5999 35,975.00 35,975.006/28/2017 0063983
000273 DKS ASSOCIATES Check: 260631 7/26/2017
Wages E510-99999-4001 16.00 1,107.08 1,107.086/29/2017 LD06/29/2
11Page:
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paTran Project Expense Transaction Detail Report Page:12
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016through6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 16.00 1,107.08
Benefits/Contributions E510-99999-4334 394.50 394.506/29/2017 LD06/29/2
01700 ROBERT HAHN 394.50
Benefits/Contributions E510-99999-4331 124.46 124.466/29/2017 PBA6/29/2017
01700 ROBERT HAHN 124.46
Benefits/Contributions E510-99999-4332 50.81 50.816/29/2017 PBA6/29/2017
01700 ROBERT HAHN 50.81
Benefits/Contributions E510-99999-4336 3.06 3.066/29/2017 PBA6/29/2017
01700 ROBERT HAHN 3.06
Benefits/Contributions E510-99999-4339 8.67 8.676/29/2017 PBA6/29/2017
01700 ROBERT HAHN 8.67
Printing Services- Plans, Spec E510-99999-5999 328.62 328.626/30/2017 144084
000606 ROZZI REPRODUCTION & SUPPLY IN Check: 260111 6/30/2017
Task Order 2017-1 for 2016 Str E510-99999-5999 33,750.20 33,750.206/30/2017 21506
000737 WILSEY HAM, INC Check: 260740 7/26/2017
Wages E510-99999-4001 1.90 135.42 135.426/30/2017 LD06/30/2
01700 ROBERT HAHN 1.90 135.42
Benefits/Contributions E510-99999-4334 23.06 23.066/30/2017 LD06/30/2
01700 ROBERT HAHN 23.06
Benefits/Contributions E510-99999-4331 14.78 14.786/30/2017 PBA6/30/2017
01700 ROBERT HAHN 14.78
Benefits/Contributions E510-99999-4332 6.03 6.036/30/2017 PBA6/30/2017
01700 ROBERT HAHN 6.03
Benefits/Contributions E510-99999-4336 0.36 0.366/30/2017 PBA6/30/2017
01700 ROBERT HAHN 0.36
Benefits/Contributions E510-99999-4339 1.03 1.036/30/2017 PBA6/30/2017
01700 ROBERT HAHN 1.03
Phase Total:110 DESIGN 474.40 28,602.36 15,745.47 82,714.27 127,062.10
Phase #120 CONSTRUCTION
Classified Advertising; San Ma E510-99999-5999 568.98 568.989/7/2016 0000996118
027869 CALIFORNIA NEWSPAPER PARTNERS Check: 253014 9/9/2016
Wages E510-99999-4001 32.00 2,068.76 2,068.769/8/2016 LD09/08/2
12Page:
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paTran Project Expense Transaction Detail Report Page:13
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 28.00 1,937.39
00725 KELVIN MUNAR 2.00 74.61
11073 MICHELLE TRAYER 2.00 56.76
Benefits/Contributions E 510-99999-4331 6.52 6.529/8/2016 LD09/08/2
11073 MICHELLE TRAYER 6.52
Benefits/Contributions E 510-99999-4334 736.91 736.919/8/2016 LD09/08/2
01700 ROBERT HAHN 689.64
00725 KELVIN MUNAR 26.70
11073 MICHELLE TRAYER 20.57
Benefits/Contributions E 510-99999-4331 248.93 248.939/8/2016 PBA9/8/2016
01700 ROBERT HAHN 217.81
00725 KELVIN MUNAR 15.56
11073 MICHELLE TRAYER 15.56
Benefits/Contributions E 510-99999-4332 101.61 101.619/8/2016 PBA9/8/2016
01700 ROBERT HAHN 88.91
00725 KELVIN MUNAR 6.35
11073 MICHELLE TRAYER 6.35
Benefits/Contributions E 510-99999-4336 6.02 6.029/8/2016 PBA9/8/2016
01700 ROBERT HAHN 5.36
00725 KELVIN MUNAR 0.38
11073 MICHELLE TRAYER 0.28
Benefits/Contributions E 510-99999-4339 17.33 17.339/8/2016 PBA9/8/2016
01700 ROBERT HAHN 15.17
00725 KELVIN MUNAR 1.08
11073 MICHELLE TRAYER 1.08
Wages E 510-99999-4001 36.00 2,288.86 2,288.869/22/2016 LD09/22/2
01700 ROBERT HAHN 30.00 2,075.77
00725 KELVIN MUNAR 2.00 74.61
01047 HEATHER RUIZ 4.00 138.48
Benefits/Contributions E 510-99999-4334 820.10 820.109/22/2016 LD09/22/2
13Page:
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9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 742.89
00725 KELVIN MUNAR 26.94
01047 HEATHER RUIZ 50.27
Benefits/Contributions E 510-99999-4331 280.05 280.059/22/2016 PBA9/22/2016
01700 ROBERT HAHN 233.37
00725 KELVIN MUNAR 15.56
01047 HEATHER RUIZ 31.12
Benefits/Contributions E 510-99999-4332 114.31 114.319/22/2016 PBA9/22/2016
01700 ROBERT HAHN 95.26
00725 KELVIN MUNAR 6.35
01047 HEATHER RUIZ 12.70
Benefits/Contributions E 510-99999-4336 6.69 6.699/22/2016 PBA9/22/2016
01700 ROBERT HAHN 5.74
00725 KELVIN MUNAR 0.38
01047 HEATHER RUIZ 0.57
Benefits/Contributions E 510-99999-4339 19.50 19.509/22/2016 PBA9/22/2016
01700 ROBERT HAHN 16.25
00725 KELVIN MUNAR 1.08
01047 HEATHER RUIZ 2.17
Wages E 510-99999-4001 22.00 1,251.03 1,251.0310/6/2016 LD10/06/2
01700 ROBERT HAHN 14.00 968.70
00725 KELVIN MUNAR 2.00 74.61
01047 HEATHER RUIZ 6.00 207.72
Benefits/Contributions E 510-99999-4334 447.89 447.8910/6/2016 LD10/06/2
01700 ROBERT HAHN 345.26
00725 KELVIN MUNAR 26.74
01047 HEATHER RUIZ 75.89
Benefits/Contributions E 510-99999-4331 171.13 171.1310/6/2016 PBA10/6/2016
01700 ROBERT HAHN 108.90
00725 KELVIN MUNAR 15.56
01047 HEATHER RUIZ 46.67
Benefits/Contributions E 510-99999-4332 69.86 69.8610/6/2016 PBA10/6/2016
14Page:
paTran Project Expense Transaction Detail Report Page:15
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 44.46
00725 KELVIN MUNAR 6.35
01047 HEATHER RUIZ 19.05
Benefits/Contributions E 510-99999-4336 3.91 3.9110/6/2016 PBA10/6/2016
01700 ROBERT HAHN 2.68
00725 KELVIN MUNAR 0.38
01047 HEATHER RUIZ 0.85
Benefits/Contributions E 510-99999-4339 11.92 11.9210/6/2016 PBA10/6/2016
01700 ROBERT HAHN 7.59
00725 KELVIN MUNAR 1.08
01047 HEATHER RUIZ 3.25
Wages E 510-99999-4001 5.00 141.90 141.9011/17/2016 LD11/17/2
11073 MICHELLE TRAYER 5.00 141.90
Benefits/Contributions E 510-99999-4331 16.31 16.3111/17/2016 LD11/17/2
11073 MICHELLE TRAYER 16.31
Benefits/Contributions E 510-99999-4334 51.44 51.4411/17/2016 LD11/17/2
11073 MICHELLE TRAYER 51.44
Benefits/Contributions E 510-99999-4331 38.89 38.8911/17/2016 PBA11/17/201
11073 MICHELLE TRAYER 38.89
Benefits/Contributions E 510-99999-4332 15.88 15.8811/17/2016 PBA11/17/201
11073 MICHELLE TRAYER 15.88
Benefits/Contributions E 510-99999-4336 0.71 0.7111/17/2016 PBA11/17/201
11073 MICHELLE TRAYER 0.71
Benefits/Contributions E 510-99999-4339 2.71 2.7111/17/2016 PBA11/17/201
11073 MICHELLE TRAYER 2.71
Wages E 510-99999-4001 8.00 253.41 253.4112/15/2016 LD12/15/2
00725 KELVIN MUNAR 2.00 74.61
11073 MICHELLE TRAYER 6.00 178.80
Benefits/Contributions E 510-99999-4331 19.54 19.5412/15/2016 LD12/15/2
11073 MICHELLE TRAYER 19.54
Benefits/Contributions E 510-99999-4334 91.44 91.4412/15/2016 LD12/15/2
00725 KELVIN MUNAR 26.70
11073 MICHELLE TRAYER 64.74
15Page:
paTran Project Expense Transaction Detail Report Page:16
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E 510-99999-4331 62.23 62.2312/15/2016 PBA12/15/201
00725 KELVIN MUNAR 15.56
11073 MICHELLE TRAYER 46.67
Benefits/Contributions E 510-99999-4332 25.40 25.4012/15/2016 PBA12/15/201
00725 KELVIN MUNAR 6.35
11073 MICHELLE TRAYER 19.05
Benefits/Contributions E 510-99999-4336 1.23 1.2312/15/2016 PBA12/15/201
00725 KELVIN MUNAR 0.38
11073 MICHELLE TRAYER 0.85
Benefits/Contributions E 510-99999-4339 4.33 4.3312/15/2016 PBA12/15/201
00725 KELVIN MUNAR 1.08
11073 MICHELLE TRAYER 3.25
Wages E 510-99999-4001 16.00 476.80 476.8012/29/2016 LD12/29/2
11073 MICHELLE TRAYER 16.00 476.80
Benefits/Contributions E 510-99999-4331 52.12 52.1212/29/2016 LD12/29/2
11073 MICHELLE TRAYER 52.12
Benefits/Contributions E 510-99999-4334 172.64 172.6412/29/2016 LD12/29/2
11073 MICHELLE TRAYER 172.64
Benefits/Contributions E 510-99999-4331 124.46 124.4612/29/2016 PBA12/29/201
11073 MICHELLE TRAYER 124.46
Benefits/Contributions E 510-99999-4332 50.81 50.8112/29/2016 PBA12/29/201
11073 MICHELLE TRAYER 50.81
Benefits/Contributions E 510-99999-4336 2.26 2.2612/29/2016 PBA12/29/201
11073 MICHELLE TRAYER 2.26
Benefits/Contributions E 510-99999-4339 8.67 8.6712/29/2016 PBA12/29/201
11073 MICHELLE TRAYER 8.67
Wages E 510-99999-4001 11.00 327.80 327.801/12/2017 LD01/12/2
11073 MICHELLE TRAYER 11.00 327.80
Benefits/Contributions E 510-99999-4331 35.83 35.831/12/2017 LD01/12/2
11073 MICHELLE TRAYER 35.83
Benefits/Contributions E 510-99999-4334 118.69 118.691/12/2017 LD01/12/2
11073 MICHELLE TRAYER 118.69
Benefits/Contributions E 510-99999-4331 85.57 85.571/12/2017 PBA1/12/2017
16Page:
paTran Project Expense Transaction Detail Report Page:17
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
11073 MICHELLE TRAYER 85.57
Benefits/Contributions E 510-99999-4332 34.93 34.931/12/2017 PBA1/12/2017
11073 MICHELLE TRAYER 34.93
Benefits/Contributions E 510-99999-4336 1.55 1.551/12/2017 PBA1/12/2017
11073 MICHELLE TRAYER 1.55
Benefits/Contributions E 510-99999-4339 5.96 5.961/12/2017 PBA1/12/2017
11073 MICHELLE TRAYER 5.96
Task Order 2016-4 Geotechnical E 510-99999-5999 11,500.00 11,500.002/13/2017 203039
104960 NINYO AND MOORE GEOTECHNICAL Check: 256725 2/15/2017
Minor Construction Agreement f E 510-99999-5999 25,950.00 25,950.003/15/2017 5066
000391 INTERSTATE GRADING & PAVING IN Check: 257395 3/16/2017
Wages E 510-99999-4001 15.00 447.00 447.003/23/2017 LD03/23/2
11073 MICHELLE TRAYER 15.00 447.00
Benefits/Contributions E 510-99999-4331 48.86 48.863/23/2017 LD03/23/2
11073 MICHELLE TRAYER 48.86
Benefits/Contributions E 510-99999-4334 161.85 161.853/23/2017 LD03/23/2
11073 MICHELLE TRAYER 161.85
Benefits/Contributions E 510-99999-4331 116.68 116.683/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 116.68
Benefits/Contributions E 510-99999-4332 47.63 47.633/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 47.63
Benefits/Contributions E 510-99999-4336 2.12 2.123/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 2.12
Benefits/Contributions E 510-99999-4339 8.13 8.133/23/2017 PBA3/23/2017
11073 MICHELLE TRAYER 8.13
CONSTRUCTION OF 2016 ADA RAMPS E 510-99999-5999 301,382.75 301,382.753/31/2017 9036
106802 GOLDEN BAY CONSTRUCTION, INC Check: 257787 3/31/2017
Wages E 510-99999-4001 11.00 761.12 761.124/6/2017 LD04/06/2
01700 ROBERT HAHN 11.00 761.12
Benefits/Contributions E 510-99999-4334 271.28 271.284/6/2017 LD04/06/2
01700 ROBERT HAHN 271.28
Benefits/Contributions E 510-99999-4331 85.57 85.574/6/2017 PBA4/6/2017
01700 ROBERT HAHN 85.57
Benefits/Contributions E 510-99999-4332 34.93 34.934/6/2017 PBA4/6/2017
17Page:
paTran Project Expense Transaction Detail Report Page:18
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 34.93
Benefits/Contributions E 510-99999-4336 2.10 2.104/6/2017 PBA4/6/2017
01700 ROBERT HAHN 2.10
Benefits/Contributions E 510-99999-4339 5.96 5.964/6/2017 PBA4/6/2017
01700 ROBERT HAHN 5.96
Wages E 510-99999-4001 18.00 1,173.00 1,173.004/20/2017 LD04/20/2
01700 ROBERT HAHN 16.00 1,107.08
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E 510-99999-4334 418.05 418.054/20/2017 LD04/20/2
01700 ROBERT HAHN 394.72
10901 KARI JUNG 23.33
Benefits/Contributions E 510-99999-4331 140.02 140.024/20/2017 PBA4/20/2017
01700 ROBERT HAHN 124.46
10901 KARI JUNG 15.56
Benefits/Contributions E 510-99999-4332 57.16 57.164/20/2017 PBA4/20/2017
01700 ROBERT HAHN 50.81
10901 KARI JUNG 6.35
Benefits/Contributions E 510-99999-4336 3.34 3.344/20/2017 PBA4/20/2017
01700 ROBERT HAHN 3.06
10901 KARI JUNG 0.28
Benefits/Contributions E 510-99999-4339 9.75 9.754/20/2017 PBA4/20/2017
01700 ROBERT HAHN 8.67
10901 KARI JUNG 1.08
Wages E 510-99999-4001 20.50 1,255.40 1,255.405/4/2017 LD05/04/2
01700 ROBERT HAHN 16.00 1,107.08
10901 KARI JUNG 4.50 148.32
Benefits/Contributions E 510-99999-4334 447.05 447.055/4/2017 LD05/04/2
01700 ROBERT HAHN 394.57
10901 KARI JUNG 52.48
Benefits/Contributions E 510-99999-4331 159.46 159.465/4/2017 PBA5/4/2017
01700 ROBERT HAHN 124.46
10901 KARI JUNG 35.00
Benefits/Contributions E 510-99999-4332 65.10 65.105/4/2017 PBA5/4/2017
18Page:
paTran Project Expense Transaction Detail Report Page:19
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 50.81
10901 KARI JUNG 14.29
Benefits/Contributions E 510-99999-4336 3.70 3.705/4/2017 PBA5/4/2017
01700 ROBERT HAHN 3.06
10901 KARI JUNG 0.64
Benefits/Contributions E 510-99999-4339 11.11 11.115/4/2017 PBA5/4/2017
01700 ROBERT HAHN 8.67
10901 KARI JUNG 2.44
Wages E 510-99999-4001 12.00 757.85 757.855/18/2017 LD05/18/2
01700 ROBERT HAHN 10.00 691.93
10901 KARI JUNG 2.00 65.92
Benefits/Contributions E 510-99999-4334 269.95 269.955/18/2017 LD05/18/2
01700 ROBERT HAHN 246.62
10901 KARI JUNG 23.33
Benefits/Contributions E 510-99999-4331 93.35 93.355/18/2017 PBA5/18/2017
01700 ROBERT HAHN 77.79
10901 KARI JUNG 15.56
Benefits/Contributions E 510-99999-4332 38.10 38.105/18/2017 PBA5/18/2017
01700 ROBERT HAHN 31.75
10901 KARI JUNG 6.35
Benefits/Contributions E 510-99999-4336 2.19 2.195/18/2017 PBA5/18/2017
01700 ROBERT HAHN 1.91
10901 KARI JUNG 0.28
Benefits/Contributions E 510-99999-4339 6.50 6.505/18/2017 PBA5/18/2017
01700 ROBERT HAHN 5.42
10901 KARI JUNG 1.08
FEDERAL EXPRESS SHIPPING CHARG E 510-99999-5999 69.20 69.205/31/2017 CC349557
000310 FEDEX Check: 259388 6/2/2017
Wages E 510-99999-4001 4.00 276.77 276.776/1/2017 LD06/01/2
01700 ROBERT HAHN 4.00 276.77
Benefits/Contributions E 510-99999-4334 98.65 98.656/1/2017 LD06/01/2
01700 ROBERT HAHN 98.65
Benefits/Contributions E 510-99999-4331 31.12 31.126/1/2017 PBA6/1/2017
19Page:
paTran Project Expense Transaction Detail Report Page:20
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 31.12
Benefits/Contributions E 510-99999-4332 12.70 12.706/1/2017 PBA6/1/2017
01700 ROBERT HAHN 12.70
Benefits/Contributions E 510-99999-4336 0.77 0.776/1/2017 PBA6/1/2017
01700 ROBERT HAHN 0.77
Benefits/Contributions E 510-99999-4339 2.17 2.176/1/2017 PBA6/1/2017
01700 ROBERT HAHN 2.17
TASK ORDER 2017-1 STREET SURFA E 510-99999-5999 22,145.00 22,145.006/2/2017 872035501
106415 NCE Check: 259545 6/9/2017
Wages E 510-99999-4001 29.50 1,060.37 1,060.376/15/2017 LD06/15/2
01700 ROBERT HAHN 4.00 276.77
10901 KARI JUNG 7.50 247.20
11073 MICHELLE TRAYER 18.00 536.40
Benefits/Contributions E 510-99999-4331 58.63 58.636/15/2017 LD06/15/2
11073 MICHELLE TRAYER 58.63
Benefits/Contributions E 510-99999-4334 380.38 380.386/15/2017 LD06/15/2
01700 ROBERT HAHN 98.68
10901 KARI JUNG 87.47
11073 MICHELLE TRAYER 194.23
Benefits/Contributions E 510-99999-4331 229.48 229.486/15/2017 PBA6/15/2017
01700 ROBERT HAHN 31.12
10901 KARI JUNG 58.34
11073 MICHELLE TRAYER 140.02
Benefits/Contributions E 510-99999-4332 93.68 93.686/15/2017 PBA6/15/2017
01700 ROBERT HAHN 12.70
10901 KARI JUNG 23.82
11073 MICHELLE TRAYER 57.16
Benefits/Contributions E 510-99999-4336 4.37 4.376/15/2017 PBA6/15/2017
01700 ROBERT HAHN 0.77
10901 KARI JUNG 1.06
11073 MICHELLE TRAYER 2.54
Benefits/Contributions E 510-99999-4339 15.98 15.986/15/2017 PBA6/15/2017
20Page:
paTran Project Expense Transaction Detail Report Page:21
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
01700 ROBERT HAHN 2.17
10901 KARI JUNG 4.06
11073 MICHELLE TRAYER 9.75
BART PERMIT FOR CHESTNUT AVE D E 510-99999-5999 1,260.00 1,260.006/27/2017 PR-000446
021558 BAY AREA RAPID TRANSIT DISTRIC Check: 260068 6/30/2017
Wages E 510-99999-4001 10.00 313.80 313.806/29/2017 LD06/29/2
10901 KARI JUNG 5.00 164.80
11073 MICHELLE TRAYER 5.00 149.00
Benefits/Contributions E 510-99999-4331 16.29 16.296/29/2017 LD06/29/2
11073 MICHELLE TRAYER 16.29
Benefits/Contributions E 510-99999-4334 112.23 112.236/29/2017 LD06/29/2
10901 KARI JUNG 58.28
11073 MICHELLE TRAYER 53.95
Benefits/Contributions E 510-99999-4331 77.78 77.786/29/2017 PBA6/29/2017
10901 KARI JUNG 38.89
11073 MICHELLE TRAYER 38.89
Benefits/Contributions E 510-99999-4332 31.76 31.766/29/2017 PBA6/29/2017
10901 KARI JUNG 15.88
11073 MICHELLE TRAYER 15.88
Benefits/Contributions E 510-99999-4336 1.42 1.426/29/2017 PBA6/29/2017
10901 KARI JUNG 0.71
11073 MICHELLE TRAYER 0.71
Benefits/Contributions E 510-99999-4339 5.42 5.426/29/2017 PBA6/29/2017
10901 KARI JUNG 2.71
11073 MICHELLE TRAYER 2.71
TASK ORDER 2017-1 STREET SURFA E 510-99999-5999 19,165.00 19,165.006/30/2017 872035502
106415 NCE Check: 260166 7/5/2017
Wages E 510-99999-4001 0.40 12.28 12.286/30/2017 LD06/30/2
11073 MICHELLE TRAYER 0.40 12.28
Benefits/Contributions E 510-99999-4331 1.30 1.306/30/2017 LD06/30/2
11073 MICHELLE TRAYER 1.30
Benefits/Contributions E 510-99999-4334 2.13 2.136/30/2017 LD06/30/2
11073 MICHELLE TRAYER 2.13
21Page:
paTran Project Expense Transaction Detail Report Page:22
9/25/2017 8:58AM CITY OF SOUTH SAN FRANCISCO
7/1/2016 through 6/30/2017
Project Number #st1705 STREET REHABILITATION PROGRAM FY16-17
Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate
Benefits/Contributions E 510-99999-4331 3.11 3.116/30/2017 PBA6/30/2017
11073 MICHELLE TRAYER 3.11
Benefits/Contributions E 510-99999-4332 1.27 1.276/30/2017 PBA6/30/2017
11073 MICHELLE TRAYER 1.27
Benefits/Contributions E 510-99999-4336 0.06 0.066/30/2017 PBA6/30/2017
11073 MICHELLE TRAYER 0.06
Benefits/Contributions E 510-99999-4339 0.22 0.226/30/2017 PBA6/30/2017
11073 MICHELLE TRAYER 0.22
Phase Total:120 CONSTRUCTION 250.40 12,866.15 7,777.14 382,040.93 402,684.22
Project Number Total:st1705 STREET REHABILITATION PROGRAM FY16-17 724.80 41,468.51 23,522.61 464,755.20 529,746.32
GRAND TOTAL: 724.80 41,468.51 23,522.61 464,755.20 529,746.32
22Page:
K
L
General Ledger Balances Page 1 of 1
Criteria: As Of = 6/30/2017; Period = 0,1..12,13,14,15,16; Summarize By = Report,Fund,ObjectGroup,Object; Fund = 101
Object Title
Beginning
Balance
Year-To-Date
Debits
Year-To-Date
Credits
Ending
Balance
Fund 101 -- MEASURE W
Object Group 11000 -- CURRENT ASSETS
11101CASH AND INVESTMENT 277,488.10 8,825,475.19 978,514.78 8,124,448.51
11208ACCOUNTS RECEIVABLE - OTHER 1,044,800.00 1,165,700.00 1,044,800.00 1,165,700.00
Total CURRENT ASSETS 1,322,288.10 9,991,175.19 2,023,314.78 9,290,148.51
Object Group 21000 -- CURRENT LIABILITIES
21101ACCOUNTS PAYABLE (40,855.21)70,926.24 30,071.03 0.00
Total CURRENT LIABILITIES (40,855.21)70,926.24 30,071.03 0.00
Object Group 27000 -- FUND BALANCES
27001FUND BALANCE (1,105,255.63)0.00 176,177.26 (1,281,432.89)
27202RESERVE FOR ENCUMBRANCE (176,177.26)340,067.26 163,890.00 0.00
Total FUND BALANCES (1,281,432.89)340,067.26 340,067.26 (1,281,432.89)
Object Group 28000 -- CONTROL ACCOUNTS
28001ENCUMBRANCES 0.00 340,067.26 340,067.26 0.00
28003APPROPRIATION CONTROL 0.00 0.00 176,177.26 (176,177.26)
28004BUDGETED FUND BALANCE 0.00 176,177.26 0.00 176,177.26
28005REVENUE CONTROL 0.00 1,044,800.00 9,931,453.13 (8,886,653.13)
28006EXPENDITURE CONTROL 0.00 937,659.57 59,722.06 877,937.51
Total CONTROL ACCOUNTS 0.00 2,498,704.09 10,507,419.71 (8,008,715.62)
Total MEASURE W 0.00 12,900,872.78 12,900,872.78 0.00
Total 0.00 12,900,872.78 12,900,872.78 0.00
ATTACHMENT 8
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:18-57 Agenda Date:2/7/2018
Version:1 Item #:2.
Presentation of the Fiscal Year 2016-17 Comprehensive Annual Financial Statement.(Katherine Yuen,Vice
President, Maze & Associates)
RECOMMENDATION
It is recommended that the Measure W Citizens’Oversight Committee (COC)transmit a written report
providing independent verification of the accuracy of the City’s independent auditor’s findings regarding
Measure W revenues and expenditures in writing to the City Council,to be presented for consideration
at the City Council meeting on February 28, 2018.
BACKGROUND/DISCUSSION
Upon completion of the presentation from the City’s independent auditor regarding the Fiscal Year (FY)2016-
17 Comprehensive Annual Financial Statement (CAFR),provided in Attachment 1,in compliance with the
Measure W Citizens’Oversight Committee bylaws,the COC will transmit a written report to the City Council
to independently confirm the accuracy of the City’s independent auditor’s findings regarding Measure W
revenues and expenditures.
CONCLUSION
In FY 2016-17,the City’s independent auditor opined that Measure W funds were accurately reported and spent
in accordance with the terms of Measure W.
Attachments
1.FY 2016-17 CAFR
2.Independent Auditor PowerPoint Presentation
City of South San Francisco Printed on 2/1/2018Page 1 of 1
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ATTACHMENT 1
CITY OF SOUTH SAN FRANCISCO, CALIFORNIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2017
CITY OF SOUTH SAN FRANCISCO, CALIFORNIA
Comprehensive Annual Financial Report
For the Year Ended June 30, 2017
Table of Contents
I INTRODUCTORY SECTION I
Table of Contents ................................................................................................................................................. i
Letter of Transmittal ........................................................................................................................................... v
Certificate of Achievement for Excellence in Financial Reporting ................................................................. ix
Organization Chart ............................................................................................................................................. x
City Council and Directory of City Officials .................................................................................................... xi
I FINANCIAL SECTION I
Independent Auditor's Report ........................................................................................................................ I
Management's Discussion and Analysis ........................................................................................................ 5
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position ................................................................................................................... 27
Statement of Activities ........................................................................................................................ 28
Fund Financial Statements:
Major Governmental Funds:
Balance Sheet .................................................................................................................................. 3 2
Reconciliation of Governmental Fund Balances to Net Position of Governmental Activities ..... 34
Statement of Revenues, Expenditures, and Changes in Fund Balances ........................................ 36
Reconciliation of the Net Change in Fund Balances Total Governmental Funds with
the Statement of Activities .......................................................................................................... 3 8
Statement of Revenues, Expenditures and Changes in Fund Balance -Budget and Actual-
Budgetary Basis:
General Fund ......................................................................................................................... 3 9
Low and Moderate Income Housing Assets ......................................................................... 40
Major Proprietary Funds:
Statement of Net Position ............................................................................................................... 42
Statement of Revenues, Expenses, and Changes in Fund Net Position ......................................... 43
Statement of Cash Flows ................................................................................................................. 44
CITY OF SOUTH SAN FRANCISCO, CALIFORNIA
Comprehensive Annual Financial Report
For the Year Ended June 30, 2017
Table of Contents
I FINANCIAL SECTION (Continued) I
Fiduciary Funds:
Statement of Fiduciary Net Position ............................................................................................... 46
Statement of Changes in Fiduciary Net Position ............................................................................ 4 7
Notes to Basic Financial Statements ........................................................................................................ 49
Required Supplementary Information:
Schedule of Changes in Net Position Liability and Related Ratios-
Miscellaneous and Safety Plan ............................................................................................. 98
Schedule of Contributions -Miscellaneous and Safety Plan ......................................................... 99
Schedule of Changes in Net Pension Liability and Related Ratios ............................................. 100
Schedule of Contributions -Safety Agent ................................................................................... 101
Other Post-Employment Benefits Schedule of Funding Progress ............................................... 102
Supplementary Information:
General Fund:
Combining Balance Sheet. ................................................................................................................ 106
Combining Schedule of Revenues, Expenditures, and Changes
in Fund Balances ....................................................................................................................... 107
Combining Schedule of Revenues, Expenditures, and Changes
in Fund Balance Budget and Actual -(Non GAPP Legal Basis) ............................................ 108
Major Governmental Funds Other Than the General Fund and Special Revenue Funds:
Schedule of Revenues, Expenditures, and Changes in Fund Balance -Budget and Actual:
Capital Improvement Capital Projects Fund (Non GAAP Legal Basis) ..................................... 112
East of 101 Sewer Impact Fees Capital Projects Fund (Non GAAP Legal Basis) ................. 113
East of 101 Traffic Impact Fees Capital Projects Fund (Non GAAP Legal Basis) ............... 114
Child Care Impact Fees Capital Projects Fund (Non GAAP Legal Basis) ............................. 115
Developer Deposits Capital Projects Fund (Non GAAP Legal Basis) ................................... 116
Capital Infrastructure Reserve Fund (Non GAAP Legal Basis) ............................................. 117
II
CITY OF SOUTH SAN FRANCISCO, CALIFORNIA
Comprehensive Annual Financial Report
For the Year Ended June 30, 2017
Table of Contents
I FINANCIAL SECTION (Continued)
Non-major Governmental Funds:
Combining Balance Sheet. ................................................................................................................ 122
Combining Statement of Revenues, Expenditures, and Changes
in Fund Balances ....................................................................................................................... 126
Budgeted Non-major Government Funds:
Combining Schedule of Revenues, Expenditures, and Changes
in Fund Balances -Budget and Actual .................................................................................... 130
Internal Service Funds:
Combining Statement of Net Position .............................................................................................. 139
Combining Statement of Revenues, Expenses and Changes in Fund Net Position ........................ 140
Combining Statement of Cash Flows ............................................................................................... 141
Fiduciary Funds:
Statement of Changes in Assets and Liabilities -Agency Fund ................................................... 144
I STATISTICAL SECTION I
Net Position by Component-Last Ten Fiscal Years .................................................................... 147
Changes in Net Position -Last Ten Fiscal Years ........................................................................... 148
Fund Balances of Governmental Funds -Last Ten Fiscal Years .................................................. 150
Changes in Fund Balance of Governmental Funds -Last Ten Fiscal Years ................................ 152
Assessed and Estimated Actual Value of Taxable Property -Last Ten Fiscal Years ................... 154
Property Tax Rates -Direct and Overlapping Governments -
Last Ten Fiscal Years ................................................................................................................ 15 5
Principal Property Taxpayers-Current Year and Nine Years Ago .............................................. 156
Twenty Largest Taxable Property Owners for Merged RDA Project Area .................................. 157
Property Tax Levies and Collections-Last Ten Fiscal Years ...................................................... 158
Ratio of Outstanding Debt by Type -Last Ten Fiscal Years ........................................................ 159
Computation of Direct and Overlapping Debt ............................................................................... 160
111
CITY OF soum SAN FRANCISCO, CALIFORNIA
Comprehensive Annual Financial Report
For the Year Ended June 30, 2017
Table of Contents
I STATISTICAL SECTION (Continued) I
Computation of Legal Bonded Debt Margin .................................................................................. 161
Revenue Bond Coverage Sewer Rental Enterprise Fund-Last Ten Fiscal Years ....................... 162
Sewer Debt Service Coverage Sewer Rental Enterprise Fund-Last Five Fiscal Years .............. 163
Redevelopment Pledged Revenue Coverage -Last Seven Fiscal Years ...................................... 164
Demographic and Economic Statistics -Last Ten Fiscal Years ................................................... 165
Principal Employers -Current Year and Nine Fiscal Years Ago ................................................. 166
Full-Time Equivalent City Governmental Employees by Function -Last Ten Fiscal Years ...... 167
Operating Indicators by Function/Program -Last Five Fiscal Years ........................................... 168
Capital Asset Statistics by Function/Program -Last Ten Fiscal Years ........................................ 169
Miscellaneous Information -Last Three Fiscal Years .................................................................. 170
IV
F I NANCE DEPARTMENT
650-877-8507
December 15, 2017
Honorable Mayor and Members
Of the City Counci l
City of South San Francisco
South San Francisco, California
C ITY COUNCIL 2017
PRADEEP GUPTA, PH.D ., MAYOR
LIZA NORMANDY, VICE MAYOR
KARYL MATSUMOTO, COUNCILMEMBER
RICHARD A. GARBARINO, COUNCILMEMBER
MARK ADDIEGO, COUNCILMEMBER
MIKE FUTRELL, CITY MANAGER
The Comprehensive Annual Financial Report (CAFR) of the City of South San
Francisco (the City) for the fiscal year ended June 30, 2017, is hereby submitted_
Responsibility for the accuracy of the data, and the completeness and fairness of
the presentation, including all disclosures, rests with the City . To the best of our
knowledge and belief, the enclosed data is accurate in all material respects and
is reported in a manner designed to present fairly the financial position and
results of operations of the various funds of the City. All disclosures necessary to
enable the reader to gain an understanding of the City's financial activities have
been included.
This report includes all financial activities of the City of South San Francisco,
including financial information for the City, as the primary government, and for its
component units, for which the City is considered financially accountable. The
component units are included because of the significance of their governing,
operational, and/or financial relationships with the City. The Successor Agency
that was created due to the Redevelopment Agency dissolution is also included
in this report.
Management's Discussion & Analysis (MD&A) provides a narrative introduction
overview and analysis to accompany the basic financial statements. This letter of
transmittal is designed to complement the MD&A and should be read in
conjunction with it. The MD&A is found immediately following the report of the
independent auditor in the financial section.
BACKGROUND OF THE CITY
The City encompasses approximately 9.5 square miles and has a population of
64,451. It employs approximately 464 full-time regular employees. South San
400 GRAND AVENUE • P .O . BOX 711 • SOUTH SAN FRANCISCO, CA 94083
v
Francisco is a full service city which includes public safety (police, fire and
paramedics), libraries, parks, cultural and recreational activities, senior citizen
services, public works, public improvements, engineering, planning, building
regulation, economic development, drainage, street lighting, and general
administrative services. Sewer service, downtown parking operations, and storm
water management are accounted for in the City's enterprise funds. The
Conference Center Authority is included in the financial statements by discrete
presentation -that is, the Authority's financial data is reported in a column
separate from the financial data of the City. Water and solid waste services are
provided by private entities.
South San Francisco was incorporated and became a general law city of the
State of California on September 19, 1908. The form of government is the
Council-Manager plan. The Council is composed of a Mayor and four Council
Members who are elected at large. Each Council Member serves a term of four
years, with a rotating Mayor chosen by majority vote of the Council, for a term of
one year. The City Manager is the administrative head of the government of the
City, under the direction of the City Council. The offices of City Clerk and City
Treasurer are elected. The City Attorney is appointed by the City Council.
All department heads are appointed and serve under the administrative direction
of the City Manager. All other officers and employees of the City are appointed
by department heads.
FINANCIAL INFORMATION
In developing and appraising the City's accounting system, consideration is given
to the adequacy of internal accounting controls. Internal accounting controls are
designed to provide reasonable but not absolute assurance regarding: (1) the
safeguarding of assets against loss from unauthorized use or disposition; (2) the
reliability of financial records for preparing financial statements and maintaining
accountability for assets; and (3) transactions being properly executed in
accordance with management's authorization.
The concept of reasonable assurance recognizes that: (1) the cost of a control
should not exceed the benefits likely to be derived; and (2) the evaluation of
costs and benefits requires estimates and judgments by management.
Basic characteristics of sound internal accounting control include segregation of
accounting duties, approvals of accounting transactions, and regular
reconciliation of detail and control records.
All internal control evaluations occur within this framework. We believe that the
City's internal accounting controls adequately safeguard assets and provide
reasonable assurances of proper recording of financial transactions.
vi
The City adopts fiscal year budgets for its general, special revenue, debt service,
enterprise, and capital project funds. The government also maintains an
encumbrance accounting system as one technique of accomplishing budgetary
control. Encumbered amounts lapse at year-end. However, encumbrances
generally are reappropriated as a part of the following year's budget.
The City's Reserves Policy is aligned with the Government Finance Officers
Association (GFOA) best practices recommendation for reserves, setting aside
15-20 percent of operating revenues. Given the ongoing growth trend in General
Fund operating revenues, the City's Reserves have grown commensurately,
which is reflected on the Fiscal Year 2016-17 financial statement.
The Fiscal Year 2016-17 Adopted Budget reflected the priorities of the City's
Strategic Initiatives. One of the primary strategic initiates was to maintain, train
and support a high performing team of City employees, which manifested itself in
the current financial statement through higher salary and benefit costs due to the
labor negotiation process, which served to attract and retain highly qualified
employees by offering competitive employee compensation packages.
To accomplish a multi-year perspective on financial planning, the City has used a
five year model in prior years.
Debt Administration
The Successor Agency has outstanding tax allocation bonds and lease revenue
bonds. These are not considered to be general tax-supported obligations. There
are also various capital leases and notes payable in City's governmental and
proprietary funds.
Capital Assets
The City's capital assets are comprised of land, buildings, infrastructure,
machinery, equipment, furniture, fixtures, and vehicles owned and used by
general government and proprietary functions. Assets are reported within the
basic financial statements.
Risk Management
The City maintained a risk management program for workers' compensation,
general liability, and property damage. As part of this comprehensive plan,
monies have accumulated in the self-insurance internal service fund to meet
potential losses. In addition, a safety committee of City employees reviews all
accidents and recommends preventive measures to minimize future accident-
related losses. The City's deductible or retention levels of its workers
compensation, general liability and property damage insurance policies are
$500,000, $100,000, and $5,000, respectively. A third party administrator
handles workers' compensation claims. The Association of Bay Area
VII
Citizens of South San Francisco
City Council
Pradeep Gupta, Ph.D., Mayor
City Clerk -Liza Normandy, Vice Mayor -City Treasurer
Krista Martinelli Mark Addiego, Council member Frank Risso
Richard A. Garbarino, Council member
Karyl Matsumoto, Councilmember
City Attorney
Jason Rosenberg
Assistant City Manager I City Manager Communications Director Chief Sustainability Officer --Marian Lee Mike Futrell Leslie Arroyo
I
Information Technology
Department
Administrative Departments Operating Departments
Finance Director Econ. & Comm. Dev. Dir. Public Works Director -...._
Richard Lee Alex Greenwood Euneiune Kim
Human Resources Director Library Director Fire Chief -_,_
LaTanya Bellow Valerie Sommer Gerry Kohlmann
Parks and Recreation Director Chief of Police --Sharon Ranals Jeff Azzopardi
x
City Council & Directory of Officials
City Council
Pradeep Gupta, Ph.D.
Liza Normandy
Mark N. Addiego
Richard A. Garbarino
Karyl Matsumoto
Elected Officials
Krista Martinefli
Frank Risso
Appointed Officials
Mike Futrell
Marian Lee
Leslie Arroyo
Richard Lee
LaTanya Bellow
Tony Barrera
Alex Greenwood
Gerry Kohlmann
Jeff Azzopardi
Valerie Sommer
Eunejune Kim
Sharon Ranals
Budget Subcommittee
Pradeep Gupta, Ph.D.
Liza Normandy
Mayor
Vice Mayor
Councilmember
Councilmember
Councilmember
City Clerk
City Treasurer
City Manager
Assistant City Manager I Chief Sustainability Officer
Communications Director
Finance Director
Human Resources Director
Chief Innovation Officer
Economic & Community Development Director
Fire Chief
Chiefof Police
library Director
Public Works Director
Parks & Recreation Director
XI
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INDEPENDENT AUDITOR'S REPORT
Honorable Members of the City Council
City of South San Francisco, California
Report on Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City of South San Francisco
(City), California, as of and for the year ended June 30, 2017, and the related notes to the financial statements,
which collectively comprise the City's basic financial statements as listed in the Table of Contents. We did not
audit the component unit financial statements of the South San Francisco Conference Center Authority (Authority),
which is discretely presented and represents 1 %, 2%, and 2%, respective, of the assets, net position, and revenue of
the entity-wide reporting entity.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance
with accounting principles generally accepted in the United States of America; this includes the design,
implementation, and maintenance of internal control relevant to the preparation and fair presentation of the
financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express op1mons on these financial statements based on our audit. These financial
statements of the Authority were audited by other auditors, whose report thereon has been furnished to us and our
opinion, insofar as it relates to the amounts included for the Authority, is based solely on the report of these
auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards, issued by
the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the
risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the City's preparation and fair presentation of the
financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we express no
such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the
reasonableness of significant accounting estimates made by management, as well as evaluating the overall
presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinions.
1
1
Opinions
In our opinion, based on our audit and the report of the other auditors, the financial statements referred to above
present fairly, in all material respects, the respective financial position of the governmental activities, the
business-type activities, the aggregate discretely presented component unit, each major fund, and the aggregate
remaining information of the City as of June 30, 2017, and the respective changes in financial position and,
where applicable, cash flows thereof and the respective budgetary comparisons listed in the Table of Contents as
part of the basic financial statements for the year then ended in conformity with accounting principles generally
accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that Management's Discussion
and Analysis and other Required Supplementary Information as listed in the Table of Contents be presented to
supplement the basic financial statements. Such information, although not a part of the basic financial
statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential
part of financial reporting for placing the basic financial statements in an appropriate operational, economic or
historical context. We have applied certain limited procedures to the required supplementary information in
accordance with auditing standards generally accepted in the United States of America, which consisted of
inquiries of management about the methods of preparing the information and comparing the information for
consistency with management's responses to our inquiries, the basic financial statements, and other knowledge
we obtained during our audit of the basic financial statements. We do not express an opinion or provide any
assurance on the information because the limited procedures do not provide us with sufficient evidence to
express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the City's basic financial statements. The Introductory Section, Supplemental Information, and
Statistical Section as listed in the Table of Contents are presented for purposes of additional analysis and are not
required parts of the basic financial statements.
The Supplemental Information is the responsibility of management and was derived from and relates directly to
the underlying accounting and other records used to prepare the basic financial statements. The information has
been subjected to the auditing procedures applied in the audit of the basic financial statements and certain
additional procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the basic financial statements or to the basic financial statements
themselves, and other additional procedures in accordance with auditing standards generally accepted in the
United States of America. In our opinion, the Supplemental Information is fairly stated, in all material respects,
in relation to the basic financial statements as a whole.
The Introductory and Statistical Sections have not been subjected to the auditing procedures applied in the audit
of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on
them.
2
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated December 14, 2017
on our consideration of the City's internal control over financial reporting and on our tests of its compliance
with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of
that report is to describe the scope of our testing of internal control over financial reporting and compliance and
the results of that testing, and not to provide an opinion on internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the City's internal control over financial reporting and compliance.
~}e-14~
Pleasant Hill, California
December 14, 2017
3
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CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
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 YEAR (FY) 2016-17 FINANCIAL HIGHLIGHTS
Summary:
In FY 2016-17, the South San Francisco Successor Agency of the former Redevelopment
Agency transferred property from its Long Range Property Management Plan (LRPMP) to the
City of South San Francisco. The carrying value of the properties, which is accounted for in
General Fund Use of Money and Property revenue of $20.6 million as property held for
redevelopment. Once the properties have subsequently been sold, the City will receive a share of
the net proceeds, along with the other taxing entities included in the former Redevelopment
Agency.
The General Fund, excluding the $20.6 million in property held for redevelopment, ended FY
2016-17 with a surplus of $12.7 million. The majority of the $12.7 million surplus was used to
assign or commit General Fund reserves for outstanding purchase orders and multi-year capital
projects. Reserves assigned for outstanding purchase orders increased from $1.5 million to $5.2
million. Reserves committed for multi-year capital projects, including the Community Civic
Campus, increased from $3.7 million to $11.8 million. All of the above changes in reserves are
funded by the General Fund operating surplus. In addition, 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. After meeting the
City's reserves requirement, the City Council authorized transfer of $2.3 million in remaining
surplus to the Infrastructure Reserves.
During FY 2016-17, Finance Department staff reclassified Property Tax in lieu of Vehicle
License Fee (VLF) from the Intergovernmental revenue category to the Property Tax revenue
category. This revenue reclassification accounts for a legislative change from 2004, where the
State of California eliminated the allocation of Vehicle License Fees to local agencies, and
backfilled the lost revenue with an additional share of property tax revenues.
General Fund revenues (excluding operating transfers in and $20.6 million in property held for
redevelopment) increased by $12.3 million compared to the prior year. The primary drivers of
the year-over-year increase were property tax, sales tax and permit revenues. Property Tax
revenues, accounting for the Property Tax in lieu of VLF reclassification discussed above,
increased by $2.8 million, reflecting steady growth in assessed value of the City's secured
property tax roll. Measure W, the City's half-cent transactions and use tax, was implemented in
April 2016, thus FY 2016-17 was the first full year with Measure W in place. As such, Sales Tax
revenues increased $6.8 million. Permit revenues increased $927 thousand, indicative of major
commercial developments in the City's East of 101 area.
5
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
City-wide financial highlights of the year include the following:
• Total Net Position for Governmental Activities in FY 2016-17 increased $58.6 million in
comparison to the prior year, from $163.4 million to $222.0 million. The increase in net
position was evident through changes in all asset categories -cash and investments, other
assets, and capital assets.
• Governmental cash and investments increased by $17. 7 million, of which the General Fund
represents $14.6 in additional cash and investments, reflecting the year over year revenue
increases discussed above. In addition, cash and investments within the City Housing Fund
increased by $1.3 million, largely due to the sale of a City-owned property located at 380
Alta Vista. Cash and investments in the Developer Contributions Fund increased by $2.6
million, representative of $633 thousand in General Plan Maintenance Fees and $600
thousand in developer contributions that were recognized as a negotiated community benefit
fee pursuant to a development agreement. Offset by reduction of $3 .1 in the Capital
Infrastructure Reserve Fund, which reflected a planned spend of existing resources to fund
one-time expenditures.
• Governmental other assets increased by $18.6 million, while capital assets increased by
$22.6 million compared to the prior year. The increase within both categories was due to the
transfer of property from the Successor Agency to the City. The properties that were
designated for governmental use in the Long Range Property Management Plan were given
the City at no cost, while taxing entities will proportionally share the net proceeds of
properties that were designated for redevelopment once they have been sold.
• Governmental outflows related to pension increased from $12.6 million to $28.3 million,
while deferred inflows related to pension decreased from $11.2 million to $5 .2 million. The
change primarily reflected the impact of variance between CalPERS discount rate and its
actual return on investment.
• Expenses for Governmental Activities increased by $12.1 million, largely due to increases in
employee salaries as negotiated through the collective bargaining process as well as increases
in pension costs due to ongoing amortization of investment losses with CalPERS.
• Business-type program expenses increased by $4.5 million in FY 2016-17, most notably in
the Sewer Fund. The year-over-year increase was largely due to a significant reduction in
capital expenses compared to the prior year. The Sewer Fund, as a proprietary fund, offsets
capital expenses when realizing new capital asset additions. As such, the capital expense
offset was larger in the prior year.
• Property tax revenues, accounting for the reclassification of Property Tax in lieu of VLF,
increased $2.9 million, or 9.2 percent compared to the pnor year. The increase was
indicative of the City's robust secured property tax base.
6
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
• Sales tax revenues increased by $6.8 million, or 38.2 percent over the prior fiscal year.
Measure W, the City's half-cent transactions and use tax was implemented in April 2016.
Thus, FY 2016-17 was the first full fiscal year that Measure W was in place, and represented
the crux of the increase.
• Permit revenues for all Governmental Funds increased $927 thousand, or 13.4 percent over
the prior fiscal year, indicative of the continuing robust development climate in the East of
101 area of South San Francisco and the greater San Francisco Bay Area.
• In FY 2016-17, Transient Occupancy Tax (TOT) revenues increased by $189 thousand, the
fourth consecutive year of record breaking revenues, reflecting the trend of high occupancy
and high room 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;
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 Position for the year.
7
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
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:
• 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.
8
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
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
related profits or losses are returned to the activities, which created them, along with any residual
net position 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.
9
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
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 2016-17 and 2015-16.
Governmental Activities
Governmental Net Position
Table 1
Governmental Net Position at June 30
(In Millions)
2017 2016
Cash and investments $ 117.0 $ 99.3
Other assets 31.5 12.9
Capital assets 256.0 233.4
Total assets 404.5 345.6
Total outflows related to pension 28.3 12.6
Total outflow of resources 28.3 12.6
Long-term debt outstanding 11.8 12.4
Other liabilities 193.8 171.1
Total liabilities 205.6 183.5
Deferred inflows related to pension 5.2 11.2
Total deferred inflow of resources 5.2 11.2
Net position:
Net investment in capital assets 254.3 231.1
Restricted 54.5 52.4
Unrestricted (86.8) (120.1)
Total net position $ 222.0 $ 163.4
10
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
The total net position for Governmental Activities increased by $58.6 million in FY 2016-17
compared to the prior year, primarily due to increases in every asset category. The majority of
the $17. 7 million increase in cash and investments was due to additional property tax, sales tax,
and permit revenues. The year over year increase in property tax and permit revenues were
demonstrative of the current robust economy in South San Francisco. Measure W, a half-cent
transactions and use tax, was implemented as of April 1, 2016, thus FY 2015-16 only included
two advances from the State Board of Equalization, while FY 2016-17 represented the first full
fiscal year of the tax measure being in place.
Other assets increased by $18.6 million, while capital assets increased by $22.6 million, both
changes indicative of property transferred from the Successor Agency to the City for both
governmental use and redevelopment purposes.
Table 2
Expense and Program Revenue Comparison in Governmental Activities
(In Millions)
Expenses
General government
Fire department
Police department
Public works department
Recreation and community services
Library
Economic and community development
Interest on long-term debt
Total expenses
Revenues
Program revenues:
Charges for services
Operating grants and contributions
Capital grants and contributions
Total program revenues
General revenues:
Taxes:
Property taxes
Sales taxes
Transient occupancy taxes
Other taxes
Motor vehicle in lieu
Property taxes in lieu
Investment earnings
Miscellaneous
Extraordinary Item
Total general revenues
Total revenues
Excess (deficiency) before transfers
Transfers
Change in net position
Net position -beginning•
Net position -ending
11
2016-17
$10.3
25.8
25.8
12.4
15.2
5.2
8.9
$103.6
$27.3
4.5
0.6
$32.4
$29.1
24.1
13.6
9.8
6.1
0.6
2.4
45.2
$130.9
$163.3
$59.7
( 1.1)
58.6
163.4
$222.0
2015-16
$9.0
22.5
23.2
11.9
12.9
4.4
7.6
$91.5
$30.1
5.6
1.1
$36.8
$26.4
15.2
13.4
9.1
5.8
1.3
2.3
$73.5
$110.3
$18.8
(0.9)
17.9
145.5
$163.4
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
Governmental program expenses increased by $12.1 million in comparison to the prior year,
primarily due increases in employee compensation and pension costs . Governmental program
revenues decreased by $4.4 million from the prior year, most notably in charges for services,
reflecting $2.1 in impact fees collected in the prior year, while impact fees for FY 2016-17 were
not as robust.
General Revenues increased by $57.4 million, most notably due to an Extraordinary Item -the
transfer of the former Redevelopment Agency property listed on the Long Range Property
Management Plan to the City for governmental use and redevelopment. The carrying value of
the properties was used to record the value of the land assets within the General Fund. Excluding
this item, the most significant general revenue increase was $6.8 million in sales tax, reflecting a
full year of Measure W transactions and use tax being in effect. The increase in General
Revenues served as the primary cause of the $58.6 million increase in net position.
Chart 1
Revenues by Source -Governmental Activities 2016-17
Charges for
Services
23%
Mscellaneous \
2% \ \
Franchise Fee_ ,
3% ----
Interest and~
Rentals
Othafl!axes j
5% Transient
occupancy taxes
12%
Operating Grants
and Contributions
4%
Capital Grants
_,._._and Contributions
0%
Property tax es
30%
Within Governmental Activity revenue sources, as shown in Chart 1, the reclassification of
Property Tax In Lieu of VLF from Intergovernmental to Property Tax is reflected . The most
notable change in proportional Governmental Activities revenues was in Sales taxes, which
increased from 14 percent in the prior year to 20 percent in FY 2016-17 of Total Governmental
Activities Revenues. This proportional change represented a full fiscal year of the Measure W
transactions and use tax being in place.
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 2016-17, the net expense for governmental activities increased from $54.7 million to
$71.2 million. The increase was spread fairly equally across all departments, generally reflecting
increases in employee compensation and pension costs.
12
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
Table 3
Net (Expense) Revenue from Services
Governmental Activities
General government
Fire department
Police department
(In Millions)
Public works department
Recreation and community services
Library
Economic and community development
Interest on long-term debt
Total
13
2016-17 2015-16
$ (7. 7) $ (4.8)
(21.5) (19.0)
(23.1) (20.2)
1.1 1.9
(10. 7) (8.3)
(4.7) (3.1)
(4.6) (1.1)
$ (71.2) $ (54.6)
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
Business-type Activities
Table 4
Business-type Net Position at June 30 (in Millions)
2017 2016
Cash and Investments $ 21.8 $ 20.1
Other assets 0.2 0.7
Capital assets 124.9 127.2
Total assets 146.9 148.0
Deferred outflows related to pension 3.1 1.4
Total Deferred outflow of resources 3.1 1.4
Long-term liabilities outstanding 34.0 38.7
Other liabilities 22.1 19.2
Total liabilities 56.1 57.9
Deferred inflows related to pension 0.6 1.2
Total deferred inflow of resources 0.6 1.2
Net position:
Net investment in capital assets 86.2 83.9
Restricted
Unrestricted 7.2 6.2
Total net position $ 93.4 $ 90.1
The total net position for business-type activities increased by $3.3 million, or 3.7 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.
14
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
Table 5
Change in Business-type Net Position
(In Millions)
2016-17 2015-16
Expenses
Sewer Enterprise $ 22.7 $ 18.3
Parking District 0.9 0.8
Storm Water 1.3 1.3
Total expenses 24.9 20.4
Revenues
Program Revenues
Charges for Services 21.2 20.8
Operating grants and contributions 5.8 5.8
Total program revenues 27.0 26.6
General revenues
Investment earnings 0.0 0.3
Total general revenues 0.0 0.3
Excess (deficiency) before transfers 2.1 6.5
Transfers 1.1 0.9
Change in net position 3.2 7.4
Net position -beginning (as adjusted) 90.2 82.8
Net position -ending $ 93.4 $ 90.2
Business activity expenses increased $4.5 million compared to the prior year, particularly in
Sewer Enterprise activities, largely due to $3 .4 million less in capital expenses. As part of the
year end accounting process, new capital assets are added to proprietary funds via an offsetting
credit in a contra account. Given the reduced capital expenses in FY 2016-17, the offset amount
was lower compared to the prior year. Business activity revenues increased slightly by $0.4
million, reflecting a rate increase in the sanitary sewer service fee.
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.
15
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
At June 30, 2017, the City's governmental funds reported combined fund balances of $111.4
million, an increase of $35.1 million, or 46.0 percent compared to the prior year. The General
Fund ending fund balance was $56.3 million, reflecting an increase of $33.3 million, or 144.7
percent. The significant change in fund balance represented two notable items: 1) the transfer of
property from the Successor Agency to the City for governmental use and redevelopment
purposes, and 2) a full fiscal year of the Measure W transactions and use tax being in place.
Total governmental fund revenues increased by $7.7 million, from $110.3 million to $118.0
million, primarily attributable to the Measure W transactions and use tax.
Total governmental fund expenditures increased by $2.6 million, from $99.8 million to $102.5
million, or 2.64 percent, reflecting additional costs for employee salaries and pensions. All of the
City's Memoranda of Understanding (MOU) expired on June 30, 2017, thus FY 2016-17
represented the final year of negotiated salary increases. In addition, employer pension
contribution rates with the California Public Employees' Retirement System (CalPERS) continue
to increase due to increases in the Unfunded Accrued Liability (UAL), reflecting the disparity
between the discount rate and the actual interest earnings.
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:
16
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
Table 6
Comparison of Final Budgets to Original Adopted Budget (in Thousands)
Original Final Pct Discussion:
Revenues Budget Bu~et Cha~e Change (Items of more than 5% and $100,000 variance)
Proper1y taxes $25,487 $ 32,550 $ 7,063 27.7% Reflects reclassification of Proper1y Tax In Lieu of VLF
from Intergovernmental category
Sales taxes 23,105 23,105
Transient occupancy 13,100 taxes 13,500 400 3.1%
Other taxes 5,083 5,483 400 7.9% Account for increases in Parking Tax and Proper1y
Transfer Tax Revenues
Franchise Fee 4,060 4,060
Reflects reclassification of Proper1y Tax In Lieu of VLF to
Intergovernmental 6,795 2,504 ( 4,291) -63.1% Property Taxes category offset by federal and state grants
received throughout the fiscal year.
Interest and rentals 3,072 3,072 Amended budget in anticipation of sale of a City-owned
proper1y.
Licenses and permits 8,412 8,412
Charges for services 8,601 8,682 81 0.9%
Fines and forfeitures 839 839
Other 165 186 21 12.7%
Total $98,719 $ 102,393 $ 3,674 3.7%
17
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
Table 6 (continued)
Comparison of Final Budgets to Original Adopted Budget (in Thousands)
Original Final Pct Discussion:
Expenditures Bu!'!get Budget Change Change {Items of more than 5% and $100,000 variance}
City Council $ 205 $ 208 $ 3 1.5%
City Clerk 648 703 55 8.5%
City Treasurer 123 123
The robust pace of business required the City Attorney to
City Attorney 802 1,188 386 48.1% invest a sigoificant number of billable hours to meet
demand.
City Manager 1,926 2,633 707 36.7% Professional services required that are related to a large
development in the EastoflOl area
Finance Additional appropriations needed for the Human Capital
2,478 3,045 567 22.9% Management System implementation
Non-Departmental 473 1,212 739 156.2% Accounts for City Council-authorized year end transfers.
Human Resources 1,458 1,622 164 11.2% Professional services needed for recruitment and
succession development.
The budget increase was required to address overtime
Fire 25,690 26,121 431 1.7% incurred due to minimum staffing needs and responding to
calls for mutual aid.
Police 27,105 26,320 (785) -2.9% Budget savings from various staff vacancies provided
surplus budget to fund other department budget overages.
Carryover purchase orders from prior year for Bay
Public Works 5,152 5,405 253 4.9% Conservation and Development Commission and
downtown construction coordinator services.
Parks and Recreation 14.553 15.361 808 5.6% Account for Big Lift literacv grant.
Library 5,052 5,372 320 6.3% Account for various grant funds received during the year.
Economic and 10,331 11,115 784 7.6%
Professional services for determining feasibility of
Community Development various land-secured infrastructure financing.
Total $95,996 $ 100,428 $ 4,432 4.6%
18
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
Analysis of Major Governmental Funds
General Fund
In FY 2016-17, total General Fund revenues, excluding transfers in and the $20.6 million in
property transferred from the Successor Agency, were $105.0 million, $2.6 million, or 2.5
percent over the final amended budget. Total General Fund expenditures, excluding transfers
out, ended FY 2016-17 at $92.4 million; $8.1 million, or 8 percent under budget. Overall,
excluding operating transfers and the property transferred from the Successor Agency, the
General Fund ended FY 2016-17 with a surplus of $12.6 million, notably for the items discussed
below.
Property Tax, Sales Tax and Transient Occupancy Tax (TOT), serve as both the City's primary
revenue sources and economic indicators. Property Tax revenues, accounting for the
reclassification of Property Tax In Lieu of VLF, were $2.9 million more than the prior year,
principally evident in secured property taxes. Sales tax revenues increased $6.8 million, as FY
2016-17 represented the first full fiscal year of the Measure W transactions and use tax being in
effect. For the fourth year in a row, Transient Occupancy Tax (TOT) revenues reached record
levels at $13.6 million, $188 thousand more than the prior year. The robust and accelerated
development climate in the City's East of 101 area served as the impetus for $927 thousand more
in permit revenues.
Intergovernmental revenues decreased by $6.2 million, which was the result of reclassifying
Property Tax in lieu of VLF from the Intergovernmental to Property Tax revenue category.
Revenue from charges for services increased by $792 thousand, principally in ambulance
transport and reimbursement revenues for a development in the City's East of 101 area. The
increase in ambulance service revenues accounted for a rate increase and a change to a new third
party billing service.
General Fund expenditures, excluding transfers out, increased $5.6 million, or 6.4 percent over
the prior fiscal year, primarily due to increases in employee salaries and pension costs. All of the
City's MOU expired on June 30, 2017, thus FY 2016-17 reflected the final year of negotiated
salary increases. In addition, the City's employer pension contribution to CalPERS, inclusive of
normal cost and unfunded accrued liability, continued to increase due to the difference between
the discount rate and actual return on investment.
As of June 30, 2017, the General Fund total fund balance was $56.3 million, which included
$11.8 million in committed reserves, $5.2 million in assigned reserves, and $39.3 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.
19
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
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. The current amortized cost of this benefit is $26.2 million,
as reflected on the Statement of Net Position. Key actuarial assumptions behind the OPEB
obligation include projected healthcare premium increases, discount rate, mortality, and
contributions to the OPEB trust fund through the California Employers' Retiree Benefit Trust
(CERBT). Any changes to actuarial assumptions will have an impact on the OPEB obligation. In
addition, beginning in FY 2017-18, in compliance with GASB Statement No. 75, the City will
record the entire OPEB liability, rather than an amortized liability under the provisions of GASB
Statement No. 45.
City Housing Fund
Up until Redevelopment Agencies were abolished in FY 2011-12 by the State of California
under ABXl 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 2016-17, the City Housing Fund, excluding proceeds from the sale of capital assets,
received for $662 thousand in revenues, which included $108 thousand in rent, $84 thousand in
interest income, $164 thousand in loan repayments, and $305 thousand to account for housing
bond proceeds that were used for an affordable housing development. The fund also had $482
thousand in expenses, the majority of which was for expenses related to same 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.
20
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
East of 101 Sewer Impact Fee Fund
In FY 2016-17, this fund received $189 thousand in revenues, comprised primarily of the East of
101 Sewer Impact Fees. 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 A venue 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
the prepayment of those fees, or until the City has a new agreement with the firm. As of June
30, 2017, the remaining balance of the pre-funding is $1.8 million.
East of 101 Traffic Impact Fee Fund
In FY 2016-17, the City received $110 thousand in traffic impact fees, and transferred out $284
thousand for capital improvements. As of June 30, 2017, the fund has a balance of $7.0 million.
Child Care Impact Fee Fund
The City received $523 thousand in child care impact fees in FY 2016-17. Factoring in limited
expenditures, this fund has a balance of $3.4 million as of June 30, 2017. 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.
21
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
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
operating transfers) of $4.2 million in FY 2016-17. Operating revenues of $25.6 million were
flat compared to the prior year. Operating expenses increased from $17.3 million to $21.5
million, primarily within personnel expenses. Personnel expenses increased by $1.0 million,
reflecting the impact of negotiated increases in employee salaries as well as pension costs, which
is primarily the byproduct of the disparity between CalPERS' discount rate and actual interest
earnings.
Parking District Fund
In FY 2016-1 7, revenues increased by 8. 7 percent to $917 thousand, while expenses increased
by $42 thousand, or 4.7 percent, largely representing additional employee costs. Net position
decreased slightly by $19 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 $404 thousand, primarily
from a levy on property owners. Transfers in totaled $1.1 million, which came from the Gas Tax
Fund in the amount of $670 thousand, $276 thousand from the General Fund, and $157 thousand,
from the Solid Waste Fund. Expenses totaled $1.3 million, $1.7 million less than the amended
budget, due to the trash capture devices capital project, which staff was able to find a more cost-
efficient solution to. Net position as of the fiscal year ended June 30, 2017, totaled $1.4 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.
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.
22
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
At June 30, 2017, the City had $380.9 million in capital assets, net of depreciation, representing
an increase of $20.3 million from the prior year, primarily in the Governmental Activities land
category, reflecting the transfer of property from the Successor Agency.
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
Governmental Activities:
Land
Buildings and improvements
Equipment and vehicles
Furniture and fixtures
Infrastructure -streets*
Infrastructure -traffic control devices*
Infrastructure -storm drains*
Construction in progress
Less accumulated depreciation
Totals
* Additions during the fiscal year only
Business-type Activities
Land
Buildings and improvements
Clean water facilities and transmission line
Infrastructure -storm drains
Infrastructure -streets
Equipment and vehicles
Construction in progress
Less accumulated depreciation
Totals
Total City
2017 2016
$
$
$
70.2
91.5
21.6
2.6
195.0
9.5
8.9
10.8
(154.1)
256.0
1.4
66.7
75.5
4.8
7.4
18.5
6.9
(56.3)
$ 124.9
$ 380.9
23
$
$
$
47.6
85.0
19.8
1.8
183.1
5.1
8.9
26.8
(144.7)
233.4
1.4
66.7
75.5
4.8
7.4
11.2
12.1
(51.9)
$ 127.2
$ 360.6
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT'S DISCUSSION AND ANALYSIS
Required Supplementary Information
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:
Governmental Activities
Loan payable to Successor Agency
Capital leases
Table 8
Outstanding Debt
(In Millions) at June 30
2017
$ 10.7
1.7
Total Governmental Activities Outstanding Debt $ 12.4
Business-type Activities
State Water Resources Board loans $ 35 .1
2005 Sewer Bonds 3.6
Total Business-type Activities Outstanding Debt $ 38 .7
2016
$ 10.7
2.2
$ 12.9
$ 39.4
3.8
$ 43.2
The decline in Business-type Activities outstanding debt of $4.5 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 m 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.
24
CITY OF SOUTH SAN FRANCISCO
STATEMENT OF NET POSITION AND
STATEMENT OF ACTIVITIES
The Statement of Net Position and the Statement of Activities summarize the entire City's financial
activities and financial position.
The Statement of Net Position reports the excess of the City's total assets and deferred outflows of
resources over the City's total liabilities and deferred inflows of resources, including all the City's capital
assets and all its long-term debt. The Statement of Net Position focuses the reader on the composition of
the City's net position, by subtracting total liabilities from total assets.
The Statement of Net Position summarizes the financial position of all the City's Governmental Activities
in a single column, and the financial position of all the City's Business-Type Activities in a single
column; these columns are followed by a total column which presents the financial position of the entire
City.
The City's Governmental Activities include the activities of its General Fund, along with all its Special
Revenue, Capital Projects and Debt Service Funds. Since the City's Internal Service Funds service these
Funds, their activities are consolidated with Governmental Activities, after eliminating inter-fund
transactions and balances. The City's Business Type Activities include all its Enterprise Fund activities.
The Statement of Activities reports increases and decreases in the City's net position. It is also prepared
on the full accrual basis, which means it includes all the City's revenues and all its expenses, regardless of
when cash changes hands. This differs from the "modified accrual" basis used in the Fund financial
statements, which reflect only current assets, current liabilities, available revenues and measurable
expenditures.
The Statement of Activities presents the City's expenses first, listed by program, and follow these with
the expenses of its business-type activities. Program revenues-that is, revenues which are generated
directly by these programs-are then deducted from program expenses to arrive at the net expense of each
governmental and business-type program. The City's general revenues are then listed in the
Governmental Activities or Business-type Activities column, as appropriate, and the Change in Net
Position is computed and reconciled with the Statement of Net Position.
Both these Statements include the financial activities of the City and the City of South San Francisco
Capital Improvements Financing Authority that is legally separate but a component unit of the City
because it is controlled by the City, which is financially accountable for its activities. Data for the South
San Francisco Conference Center Authority is reflected as a discretely presented component unit of the
City. This data is presented separately from other funds of the City to reflect operations under control of
a governing body with a voting majority which is different from the City Council.
25
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ASSETS
Cash and investments (Note 2)
Receivables:
Accounts
Accrued interest
Loans
Due from Conference Center
Deposit
Inventory
Other
Restricted cash and investments (Note 2)
Internal balances (Note 4 A)
Property held for development (Note IN)
Capital assets (Note 3):
Nondepreciable
Depreciable, net accumulated depreciation
Total Assets
DEFERRED OUTFLOW OF RESOURCES
Related to pension (Note 7)
Deferred amounts from refunding of debt (Note 5)
Total Deferred Outflow of Resources
LIABILITIES
Accounts payable
Accrued salaries and benefits
Accrued interest payable
Other payable
Deposits
Unearned revenue
Accrued insurance losses (Note 11 ):
Due within one year
Due in more than one year
Compensated absences obligation (Note IL):
Due within one year
Due in more than one year
Debt and capital lease obligations (Note 5):
Due within one year
Due in more than one year
CITY OF SOUTH SAN FRANCISCO
STATEMENT OF NET POSITION
JUNE 30, 2017
Governmental
Activities
$116,928,766
6,800,996
338,339
1,475,697
43,668
203,510
474
108,377
77,418
22,482,335
81,058,461
174,959,616
404,477,657
28,332,483
28,332,483
2,756,611
1,569,242
634,197
2,410,033
2,674,256
712,000
12,260,942
3,681,331
2,832,974
Primary Government
Business-Type
Activities
$21,768,943
259,601
63,883
15
(77,418)
8,245,302
116,628,434
146,888,760
3,148,054
3,148,054
765,438
657,288
185,895
7,500
396,691
91,826
4,660,529
34,045,503
OPEB obligations -due in more than one year (Note 9)
Net pension liability -due in more than one year (Note 7)
538,421
11,826,254
26,173,032
137,507,433 15,278,604
Total Liabilities
DEFERRED INFLOW OF RESOURCES
Related to pension (Note 7)
Total Deferred Inflow of Resources
NET POSITION (Note 6)
Net investment in capital assets
Restricted for:
Debt service
Special revenue projects
Capital projects
Total Restricted Net Position
Unrestricted
Total Net Position
205,576,726
5,219,201
5,219,201
254,344,554
25,054,817
29,423,276
54,478,093
(86,808,434)
$222,014,213
56,089,274
579,911
579,911
86,167,704
7,199,925
$93,367,629
See accompanying notes to financial statements
27
Total
$138,697,709
7,060,597
402,222
1,475,697
43,668
203,510
474
108,392
22,482,335
89,303,763
291,588,050
551,366,417
31,480,537
31,480,537
3,522,049
1,569,242
657,288
820,092
2,417,533
2,674,256
712,000
12,260,942
4,078,022
2,924,800
5,198,950
45,871,757
26,173,032
152,786,037
261,666,000
5,799,112
5,799,112
340,512,258
25,054,817
29,423,276
54,478,093
(79 ,608,509)
$315,381,842
Component Unit
South San Francisco
Conference
Center
$3,240,137
325,234
40,510
1,522
480,922
3,619,573
7,707,898
24,304
24,304
306,554
51,003
11,881
252,744
445,000
460,000
1,527,182
2,714,573
480,922
480,922
3,009,525
$6,205,020
Functions/Programs
Primary Government
Governmental Activities:
General Government
Fire
Police
Public Works
Parks and Recreation
Library
CITY OF SOUTH SAN FRANCISCO
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2017
Expenses
$10,253,403
25,750,126
25,838,242
12,396,998
15,217,677
Charges for
Services
Program Revenues
Operating
Grants and
Contributions
$338,764
4,890
611,824
Economic and Community Development
5,184,282
8,927,162
$2,225,049
4,242,940
2,146,909
10,869,608
3,756,369
96,987
3,911,597
2,048,816
777,838
373,937
377,470
Total Governmental Activities
Business-type Activities
Sewer
Parking District
Storm Water
Total Business-type Activities
Total Primary Government
Component Unit
Conference Center
103,567,890
22,661,768
940,181
1,333,409
24,935,358
$128,503,248
$3,225,404
General revenues:
Truces:
Property truces
Sales truces
27,249,459
19,897,769
916,687
418,840
21,233,296
$48,482,755
$1,852,250
Transient occupancy truces
Franchise Fees
Other truces
Motor vehicle in lieu, unrestricted
Property truces in lieu of vehicle license fees
Investment earnings
Miscellaneous
Special Item:
4,533,539
5,763,645
5,763,645
$10,297,184
Assets transferred from the Successor Agency (Note 13G)
Transfers (Note 4)
Total general revenues, special item and transfers
Change in Net Position
Net Position -Beginning
Net Position -Ending
See accompanying notes to financial statements
28
Capital
Grants and
Contributions
$577,995
577,995
$577,995
Net (Expenses) Revenues and Changes in Net Position
Primary Government Component Unit
South
San Francisco
Governmental Business-Type Conference
Activities Activities Total Center
($7,689,590) ($7,689,590)
(21,502,296) (21,502,296)
(23,079,509) (23,079,509)
1,099,421 1,099,421
(10,683,470) (I 0,683,4 70)
( 4, 713,358) (4,713,358)
(4,638,095) (4,638,095)
(71,206,897) (71,206,897)
$2,999,646 2,999,646
(23,494) (23,494)
(914,569) (914,569)
2,061,583 2,061,583
(71,206,897) 2,061,583 (69,145,314)
($1,373,154)
29,023,618 29,023,618
24,087,776 24,087,776
13,631,507 13,631,507 2,146,545
4,090,073 4,090,073
5,708,187 5,708,187
28,933 28,933
6,133,230 6,133,230
622,518 27,710 650,228 19,152
2,365,820 2,365,820
45,205,422 45,205,422
(1,105,038) 1,105,038
129,792,046 1,132,748 130,924,794 2,165,697
58,585,149 3,194,331 61,779,480 792,543
163,429,064 90,173,298 253,602,362 5,412,477
$222,014,213 $93,367,629 $315,381,842 $6,205,020
29
This Page Left Intentionally Blank
FUND FINANCIAL STATEMENTS
Major funds are defined generally as having significant activities or balances in the current year.
The funds described below were determined to be Major Funds by the City in fiscal 2017. Individual
non-major funds may be found in the Supplemental section.
GENERAL FUND
This fund accounts for resources traditionally associated with government, such as administration, public
safety, library, parks maintenance, and recreation, outside of those accounted for in other funds.
LOW AND MODERATE INCOME HOUSING ASSETS SPECIAL REVENUE FUND
To account for the activities related to the assets assumed by the City as Housing Successor to the
housing activities of the former Redevelopment Agency of the City of South San Francisco.
CAPITAL IMPROVEMENT CAPITAL PROJECTS FUND
To account for 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.
EAST OF 101 SEWER IMP ACT FEES CAPITAL PROJECTS FUND
These fees provide new development's share of new and rehabilitated sewer collection and treatment
facilities to serve the East of Highway 101 area.
EAST OF 101 TRAFFIC IMPACT FEES CAPITAL PROJECTS FUND
These fees are to provide new development's share of new and expanded roadway and intersection
improvements to serve the East of Highway 101 area.
CHILD CARE IMP ACT FEES CAPITAL PROJECTS FUND
These citywide fees provide new development's share of new and expanded childcare facilities to serve
the childcare needs of working parents.
DEVELOPER DEPOSIT FUND
To account for a deposit by a large corporation for various capital projects the developer agreed to fund.
CAPITAL INFRASTRUCTURE RESERVE FUND
Replacement, upgrade, and maintenance of the City's infrastructure are backlogged, constituting a
significant liability. Funds are set aside in this fund as part of the budget process and as part of the City's
reserve policy to address the replacement and/or upgrade of the city infrastructure (such as parks,
buildings, facilities, streets, sidewalks, and storm water facilities).
31
ASSETS
Cash and investments (Note 2)
Receivables:
Accounts
Accrued interest
Due from Conference Center
Loans
Due from other funds (Note 4B)
Inventory
Restricted cash and investments (Note 2)
Property held for redevelopment (Note lM)
Total Assets
LIABILITIES
Liabilities:
Accounts payable
Accrued salaries and benefits
Other payable
Deposits
Unearned revenue
Due to other funds (Note 4B)
Total Liabilities
Fund Balances (Note 6):
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances (Deficits)
Total Liabilities and Fund Balances (Deficits)
CITY OF SOUTH SAN FRANCISCO
GOVERNMENTAL FUNDS
BALANCE SHEET
JUNE 30, 2017
Low and Moderate
General Income
Fund Housing Assets
$33,222,598 $3,533,395
6,021,069 7,340
64,817 11,414
43,668
1,106,160
336,000
474
20,582,335
$60,270,961 $4,658,309
$2,012,208
1,569,242
278,678 $131
106,610
3,966,738 131
474
4,658,178
11,780,724
5,244,279
39,278,746
56,304,223 4,658,178
$60,270,961 $4,658,309
32
Ca~ital Projects Funds
East of 101
Capital Sewer
Improvement Impact Fees
$5,459 $2,504,553
610,245
8,383
$615,704 $2,512,936
$362,903
6,132 $1,824,713
335,000
704,035 1,824,713
688,223
(88,331)
(88,331) 688,223
$615,704 $2,512,936
EastoflOl
Traffic
Impact Fees
$7,019,792
26,201
$7,045,993
$7,045,993
7,045,993
$7,045,993
Capital Projects Funds
Child Care
Impact Fees
$3,388,222
11,466
$3,399,688
$3,399,688
3,399,688
$3,399,688
Developer
Deposit
$807,622
3,543
$811,165
$738,281
738,281
72,884
72,884
$811,165
33
Capital
Infrastructure
Reserve Fund
$14,473,785
51,660
$14,525,445
$14,525,445
14,525,445
$14,525,445
Other
Governmental
Funds
$24,782,784
152,214
71,657
369,537
108,377
1,900,000
$27,384,569
$167,225
2,702
1,671,752
736,801
1,000
2,579,480
24,805,089
24,805,089
$27,384,569
Total
Governmental
Funds
$89,738,210
6,790,868
249,141
43,668
1,475,697
336,000
474
108,377
22,482,335
$121,224, 770
$2,542,336
1,569,242
281,511
2,410,033
2,674,256
336,000
9,813,378
474
55,195,500
11,780,724
5,244,279
39,190,415
111,411,392
$121,224,770
CITY OF SOUTH SAN FRANCISCO
GOVERNMENTAL FUNDS
BALANCE SHEET -RECONCILIATION OF GOVERNMENTAL
FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
JUNE 30, 2017
Total fund balances reported on the governmental funds balance sheet
Amounts reported for Governmental Activities in the Statement of Net Position are
different from those reported in the Governmental Funds because of the following:
Capital assets used in Governmental Activities are not financial resources and,
therefore, are not reported in the Governmental Funds.
Internal servi,ce funds are used by management to charge the cost of management of
communication, telephone, building, fleet maintenance, equipment replacement, workers'
compensation, employee benefits, insurance, and post-retirement healthcare benefits to
individual funds. The assets and liabilities are included in Governmental Activities in the
Statement ofNet Position.
The assets and liabilities below are not due and payable in the current period and
therefore are not reported in the funds:
Long-term debt
Deferred outflows related pension
Net pension liability
Deferred inflows related to pension
Non-current portion of compensated absences
Net position of governmental activities
See accompanying notes to financial statements
34
$111,411,392
250,225,973
(9,526,437)
(10,691,152)
28,332,483
(137,507,433)
(5,219,201)
(5,011,412)
$222,014,213
This Page Left Intentionally Blank
CITY OF SOUTH SAN FRANCISCO
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2017
Cal!ital Projects Funds
Low and Moderate EastoflOl
General Income Capital Sewer
Fund Housing Assets Im}!rovement Im}!act Fees
REVENUES
Property taxes $33,405,829
Sales taxes 24,479,476
Transient occupancy taxes 13,631,507
Franchise Fees 4,090,073
Other taxes 5,708,187
Intergovernmental 1,593,508 $505,664
Interest and rentals 2,784,072 $193,162 $3,065
Licenses and permits 7,823,403
Charges for services 9,451,835 185,752
Fines and forfeitures 899,118
Other 1,092,691 469,014 110,019
Total Revenues 104,959,699 662,176 615,683 188,817
EXPENDITURES
Current:
City Council 206,950
City Clerk 607,096
City Treasurer 110,559
City Attorney 1,187,716
City Manager 1,948,911
Finance 2,613,473
Non-departmental 1,145,698 2,500
Human Resources 1,571,647
Fire 25,567,548
Police 25,539,781
Public Works 4,654,758 6,250,681
Parks and Recreation 14,897,157
Library 5,157,355
Economic and Co=unity Development 7,158,564 482,081
Other
Debt service:
Principal repayments
Total Expenditures 92,367,213 482,081 6,250,681 2,500
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 12,592,486 180,095 (5,634,998) 186,317
OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets 1,016,276
Transfers in (Note 4C) 6,021,853 5,179,644
Transfers out (Note 4C) (5,909,636) (1,860~
Total Other Financing Sources (Uses) 112,217 1,016,276 5,179,644 (1,860)
Net Change in Fund Balances before special items 12,704,703 1,196,371 (455,354) 184,457
SPECIAL ITEMS
Assets transferred from the
Successor Agency (Note 13G) 20,582,335
Net Change in Fund Balances 33,287,038 1,196,371 (455,354) 184,457
Fund balances (deficits) -July 1 23,017,185 3,461,807 367,023 503,766
Fund balances (deficits) -June 3 0 $56,304,223 $4,658,178 ~$88,331~ $688,223
See accompanying notes to financial statements
36
Capital Projects Funds
East of 101 Capital Other Total
Traffic Child Care Developer Infrastructure Governmental Governmental
Impact Fees Impact Fees Deposit Reserve Fund Funds Funds
$1,751,019 $35,156,848
24,479,476
13,631,507
4,090,073
1,699,142 7,407,329
1,920,599 4,019,771
$9,506 $4,489 $16,555 89,843 3,100,692
7,823,403
109,867 522,858 $5,103 4,209,952 14,485,367
899,118
1,234,901 2,906,625
119,373 527,347 5,103 16,555 10,905,456 118,000,209
206,950
607,096
110,559
1,187,716
1,948,911
2,613,473
2,500 2,880 1,153,578
1,571,647
64,818 25,632,366
458,316 25,998,097
2,500 1,236,026 12,143,965
14,897,157
5,157,355
1,302,466 8,943,111
274,183 274,183
23,000 23,000
2,500 2,500 3,361,689 102,469 ,164
116,873 524,847 5,103 16,555 7,543,767 15,531,045
1,016,276
2,666,000 459,633 14,327,130
(284,133) (5,103) (5, 795,495) (4,372,272) (16,368,499)
(284,133) (5,103) (3,129,495) (3,912,639) (1,025,093)
(167,260) 524,847 (3,112,940) 3,631,128 14,505,952
20,582,335
(167,260) 524,847 (3,112,940) 3,631,128 35,088,287
7,213,253 2,874,841 72,884 17,638,385 21,173,961 76,323,105
$7,045,993 $3,399,688 $72,884 $14,525,445 $24,805,089 $111,411,392
37
CITY OF SOUTH SAN FRANCISCO
Reconciliation of the
NET CHANGE IN FUND BALANCES -TOTAL GOVERNMENTAL FUNDS
with the
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2017
NET CHANGE IN FUND BALANCES -TOTAL GOVERNMENTAL FUNDS
Amounts reported for Governmental Activities in the Statement of Activities are
different because of the following:
Capital Assets Transactions
Governmental funds report capital outlays as expenditures. However, in the Statement of
Activities the cost of those assets is capitalized and allocated over their estimated useful
lives and reported as depreciation expense.
Capital assets additions
Retirement and adjustment of capital assets
Current year depreciation
Capital assets transferred from the Successor Agency
Long-Term Debt Payments
Repayment of principal is an expenditure in the governmental funds, but
in the Statement ofNet Position the repayment reduces long-term liabilities.
Repayment of principal is added back to fund balance
Accrual of Non-Current Items
The amount below included in the Statement of Activities does not require the use
of current financial resources and therefore is not reported as revenue or expenditures in
governmental funds (net change):
Compensated absences
Net pension liability, and deferred outflows and inflows ofresources
Allocation of Internal Service Fund Activity
Internal service funds are used by management to charge the costs of certain activities to
individual funds. The net revenue of the internal service fund is reported with governmental
activities.
CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES
See accompanying notes to financial statements
38
$35,088,287
6,313,012
(697,131)
(8,4 70,315)
24,623,087
23,000
(381,932)
1,309,858
777,283
$58,585,149
CITY OF SOUTH SAN FRANCISCO
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
Resources (inflows):
Property taxes
Sales taxes
Transient occupancy taxes
Franchise fees
Other taxes
Intergovernmental
Interest and rentals
Licenses and permits
Charges for services
Fines and forfeitures
Other
Amounts available for appropriation
Charges to appropriations (outflows)
City Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
Non-depanmental
Human Resources
Fire
Police
Public Works
Parks and Recreation
Library
Economic and Community Development
Total charges to appropriations
OTHER FINANCING SOURCES (USES)
Transfe~ in (Note 4C)
Transfers out (Note 4C)
Total Other Financing Sources (Uses)
FOR THE YEAR ENDED JUNE 30, 2017
Budgeted Amounts
Original
$25,486,789
23,105,336
13,100,000
4,060,000
5,083,400
6,794,956
3,071,500
8,411,713
8,601,108
838,500
165,430
98,718,732
204,499
647,864
123,340
802,002
1,926,245
2,477,795
473,973
1,458,009
25,689,589
27,104,498
4,975,860
14,553,266
5,051,647
10,331,488
95,820,075
6,089,393
(7, 168,980)
(1,079,587)
Final
$32,549,949
23,105,336
13,500,000
4,060,000
5,483,400
2,504,369
3,071,500
8,411,713
8,681,908
838,500
185,930
102,392,605
207,500
703,244
123,340
1,188,002
2,632,838
3,045,461
1,212,102
1,622,360
26,121,215
26,319,956
5,405,341
15,361,255
5,372,318
11,115,411
100,430,343
6,208,393
(11,984,937)
(5,776,544)
NET CHANGE 1N FUND BALANCES BEFORE SPECIAL ITEMS 1,819,070 (3,814,282)
Special Item (Note 13G) 20,582,335
NET CHANGE 1N FUND BALANCE $1,819,070 $16,768,053
Fund Balance -July 1
Adjustment to budgetary basis:
Encumbrance adjustments
Fund Balance -June 30
See accompanying notes to financial statements
39
Actual
Amount
$33,405,829
24,479,476
13,631,507
4,090,073
5,708,187
1,593,508
2,784,072
7,823,403
9,451,835
899,118
1,092,691
104,959,699
206,950
631,225
110,559
1,187,716
2,632,068
3,045,450
1,211,362
1,621,682
25,582,889
25,539,781
5,173,685
15,002,999
5,157,355
10,507,771
97,611,492
6,021,853
(5,909,636)
112,217
7,460,424
20,582,335
28,042,759
23,017,185
5,244,279
$56,304,223
Variance with
Final Budget
Positive
(Negative)
$855,880
1,374,140
131,507
30,073
224,787
(910,861)
(287,428)
(588,310)
769,927
60,618
906,761
2,567,094
550
72,019
12,781
286
770
11
740
678
538,326
780,175
231,656
358,256
214,963
607,640
2,818,851
(186,540)
6,075,301
5,888,761
11,274,706
$11,274,706
CITY OF SOUTH SAN FRANCISCO
LOW AND MODERATE INCOME HOUSING ASSETS
SPECIAL REVENUE FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
REVENUES:
Interest and rental
Other
Total Revenues
EXPENDITURES:
Current:
FOR THE YEAR ENDED JUNE 30, 2017
Budget
$167,000
140,000
307,000
Economic and Community Development 977,800
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets
Transfers out
Total other financing sources (uses)
NETCHANGEINFUNDBALANCE
Fund balance -July 1
Fund balance -June 30
977,800
(670,800)
(230)
(230)
($671,030)
See accompanying notes to financial statements
40
Actual Amounts
$193,162
469,014
662,176
482,081
482,081
180,095
1,016,276
1,016,276
1,196,371
3,461,807
$4,658,178
Variance with
Final Budget
Positive
(Negative)
$26,162
329,014
355,176
495,719
495,719
850,895
1,016,276
230
1,016,506
$1,867,401
MAJOR PROPRIETARY FUNDS
Proprietary funds account for City operations financed and operated in a manner similar to a private
business enterprise. The intent of the City is that the cost of providing goods and services be financed
primarily through user charges.
The concept of major funds established by GASB Statement 34 extends to Proprietary Funds. The City
reported all enterprise funds as major proprietary funds.
GASB 34 does not provide for the disclosure of budget versus actual comparisons regarding proprietary
funds that are major funds.
SEWER ENTERPRISE FUND
This fund accounts for user charges and debt proceeds supporting the operation, maintenance, and capital
expansion of the wastewater collection and treatment system.
PARKING DISTRICT FUND
This fund accounts for meter and parking permit fees used to acquire and maintain parking facilities.
STORM WATER FUND
This fund accounts for user charges sustaining the Storm Water Management Program mandated by state
and federal authorities.
41
CITY OF SOUTH SAN FRANCISCO
PROPRIETARY FUNDS
STATEMENT OF NET POSITION
JUNE30,2017
Governmental
Business-~l!e Activities -Enterl!rise Funds Activities
Sewer Parking Storm Internal
Enterl!rise District Water Total Service Funds
ASSETS
Current assets:
Cash and investments (Note 2) $18,649,214 $2,140,040 $979,689 $21, 768,943 $27,190,556
Receivables:
Accounts 259,601 259,601 10,128
Accrued interest 52,710 7,402 3,771 63,883 89,198
Deposit 203,510
Restricted cash and investments (Note 2) 15 15
Total current assets 18,961,540 2,147,442 983,460 22,092,442 27,493,392
Noncurrent assets:
Capital assets (Note 3):
Nondepreciable 6,787,825 1,023,320 434,157 8,245,302 162,140
Depreciable, net accumulated depreciation 105,793,410 10,779,325 55,699 116,628,434 5,629,964
Total non-current assets 112,581,235 11,802,645 489,856 124,873,736 5,792,104
Total Assets 131,542,775 13,950,087 1,473,316 146,966, 178 33,285,496
DEFERRED OUTFLOW
Related to pension (Note 7) 3,148,054 3,148,054
LIABILITIES
Current liabilities:
Accounts payable 709,605 15,542 40,291 765,438 214,275
Other payable 180,421 5,474 185,895 352,686
Accrued interest payable 657,288 657,288
Deposits payable 7,500 7,500
Accrued insurance loss (Note 11) 712,000
Compensated absences obligation (Note 11) 381,085 1,987 13,619 396,691 694,191
Current portion oflong-term debt (Note 5) 4,660,529 4,660,529 538,421
Total current liabilities 6,596,428 23,003 53,910 6,673,341 2,511,573
Noncurrent liabilities:
Accrued insurance losses (Note 11) 12,260,942
Compensated absences obligation (Note 11) 74,163 17,663 91,826 808,702
Net OPEB obligation (Note 9) 26,173,032
Noncurrent portion oflong-term debt (Note 5) 34,045,503 34,045,503 1,135,102
Net pension liability (Note 7) 15,278,604 15,278,604
Total noncurrent liabilities 49,398,270 17,663 49,415,933 40,377,778
Total Liabilities 55,994,698 40,666 53,910 56,089,274 42,889,351
DEFERRED INFLOW
Related to pension (Note 7) 579,911 579,911
NET POSITION:
Net investment in capital assets 73,875,203 11,802,645 489,856 86,167,704 4,118,581
Unrestricted (deficit) 4,241,017 2,106,776 929,550 7,277,343 (13,722,4362
Total Net Position $78,116,220 $13,909,421 $1,419,406 93,445,047 ($9,603,8552
Some amounts reported for business-type activities in the statement
of net position are different because certain internal service fund
assets and liabilities are included in business-type activities ~77,4182
$93,367,629
See accompanying notes to financial statements
42
CITY OF SOUTH SAN FRANCISCO
PROPRIETARY FUNDS
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION
FOR THE YEAR ENDED JUNE 30, 2017
Business-typeActivities -Enterprise Funds
Sewer Parking Storm
Enterprise District Water Total
OPERATING REVEl\'lJES
Charges for services $19,795,480 $404,456 $20,199,936
Other cities' participation 5,763,645 5,763,645
Permit fees 102,289 102,289
Parking fees $916,687 916,687
Total Operating Revenues 25,661,414 916,687 404,456 26,982,557
OPERATING EXPENSES
Personnel expenses 8,210,747 358,258 1,144,188 9,713,193
Professional services 1,358,364 153,402 32,521 1,544,287
OPEB expenses 535,039 535,039
Program supplies 1,345,831 18,981 32,968 1,397,780
Insurance 187,983 3,297 191,280
Self-insurance and claims
Repair and maintenance 1,276,158 22,788 1,298,946
Rents and leases 1,592,100 1,592,100
Utilities 1,481,736 51,219 12,602 1,545,557
Administration 1,290,069 100,900 64,156 1,455,125
Depreciation 4,104,622 255,014 12,378 4,372,014
Other 79,246 216 79,462
Total Operating Expenses 21,461,895 937,774 1,325,114 23,724,783
Operating Income (Loss) 4,199,519 (21,087) (920,658) 3,257,774
NONOPERATING REVEl\'lJES (EXPENSES)
Interest income 23,552 2,795 1,363 27,710
Gain on dispositions of capital assets
Interest expense (1,085,231) (1,085,231)
Other 14,384 14,384
Total Nonoperating Revenues (Expenses) (1,061,679) 2,795 15,747 (1,043, 137)
Income (loss) before transfers 3,137,840 (18,292) (904,911) 2,214,637
TRANSFERS
Transfers in (Note 4C) 1,860 1,103,178 1,105,038
Transfers out (Note 4C)
Change in Net Position 3,139,700 (18,292) 198,267 3,319,675
Net Position (Deficits) -July 1 74,976,520 13,927,713 1,221,139 90,125,372
Net Position (Deficits) -June 30 $78,116,220 $13,909,421 $1,419,406 $93,445,047
Change in Net Position $3,319,675
Some amounts reported for business-type activities in the
statement of activities are different because the net revenue
(expense) of certain internal service funds is reported
with business-type activities (125,344)
Change in Net Position of Business-Type Activities $3,194,331
See accompanying notes to financial statements
43
Governmental
Activities
Internal
Service Funds
$25,016,836
25,016,836
14,544,617
639,502
2,070,095
1,394,756
1,362,542
3,253,303
1,009,266
29,478
760,921
315,537
25,380,017
(363,181)
32,800
19,646
(65,943)
92,286
78,789
(284,392)
1,032,576
(96,245)
651,939
(10,255,794)
($9,603,855)
CITY OF SOUTH SAN FRANCISCO
PROPRIETARY FUNDS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2017
Governmental
Business-type Activities -Enterprise Funds Activities
Sewer Parking Storm Internal
Enterprise District Water Total Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers $25,981,757 $916,687 $425,377 $27,323,821
Cash payment to suppliers for goods and services (7,858,907) (313,930) (141,010) (8,313,847) ($5,630,718)
Cash payment to employees for services (8,393,871) (355,067) (1,169,732) (9,918,670) (14,415,344)
Cash received from interfund service provided 25,105,855
Cash payment for judgments and claims (1,681,308)
Other receipts 409,917
Net Cash Provided by (Used in) Operating Activities 9,728,979 247,690 (885,365) 9,091,304 3,788,402
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers in 1,860 1,103,178 1,105,038 1,032,576
Transfers out (96,2452
Net Cash Provided by Noncapital Financing Activities 1,860 1,103,178 1,105,038 936,331
CASH FLOWS FROM CAPITAL
AND RELATED FINANCING ACTIVITIES
Principal paid on long-term debt ( 4,536,800) ( 4,536,800) (565,475)
Interest paid on long-term debt (1,169,086) (1,169,086) (65,943)
Acquisition of capital assets, net (2,588,459) (261,161) (2,849,620) (1,629,268)
Proceeds from the sale of capital assets 19,646
Net Cash Used in Capital and Related Financing Activities (8,294,345) (261,1612 (8,555,506) (2,241,040)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 6,052 187 421 6,660 (7,901)
Net Cash Provided by Investing Activities 6,052 187 421 6,660 (7,901)
Net Increase (Decrease) in cash and cash equivalents 1,442,546 247,877 (42,927) 1,647,496 2,475,792
Cash and cash equivalents, beginning 17,206,683 1,892,163 1,022,616 20,121,462 24,714,764
Cash and cash equivalents, ending $18,649,229 $2,140,040 $979,689 $21,768,958 $27,190,556
Reconciliation of operating income (loss) to net cash
provided by operating activities:
Operating income (loss) $4,199,519 ($21,087) ($920,658) $3,257,774 ($363,181)
Adjustments to reconcile operating income (loss)
to cash flows from operating activities:
Depreciation 4,104,622 255,014 12,378 4,372,014 760,921
Other non-operating revenue (expenses) 14,384 14,384 92,286
Net change in assets and liabilities:
Accounts and lease receivables 320,343 6,537 326,880 (3,267)
Accounts payable 1,256,128 15,064 27,538 1,298,730 92,859
Other payable 31,491 (4,492) 26,999 263,832
Accrued insurance losses 1,571,995
OPEB obligations 1,268,332
Compensated absence obligations (37,584) 3,191 (25,544) (59,937) 104,625
(Decrease) increase due to retirement system (145,540) (145,540)
Net Cash Provided by (Used in) Operating Activities $9,728,979 $247,690 ($885,3652 $9,091,304 $3,788,402
See accompanying notes to basic financial statements
44
· FIDUCIARY FUND
An agency fund is used to account for assets held by the City acting as an agent for another government
entity. The financial activity of this fund, excluded from the Entity-wide financial statements, is presented
in a separate Fiduciary Fund financial statement.
SUCCESSOR AGENCY PRIVATE PURPOSE TRUST FUND
The Fund is used to account for the activities of the Successor Agency to the former Redevelopment
Agency of the City of South San Francisco.
SSF EMPLOYEE DEFERRED COMP TRUST OVERSIGHT FUND
This fund is used to pay for the administrative costs of monitoring the Deferred Compensation Funds on
behalf of City employees.
45
CITY OF SOUTH SAN FRANCISCO
FIDUCIARY FUNDS
STATEMENT OF FIDUCIARY NET POSITION
JUNE 30, 2017
ASSETS
Cash and investments (Note 2)
Accounts receivable
Interest receivable
Advances to the City (Note 5)
Loans receivable (Note 13B)
Restricted cash and investments (Note 2)
Capital assets (Note 13C):
Nondepreciable
Depreciable, net accumulated depreciation
Total Assets
LIABILITIES
Accounts payable
Accrued interest payable
Deposits
Other accrued liabilities
Noncurrent portion of pollution remediation (Note 13E)
Long-term debt (Note 13D):
Due within one year
Due in more than one year
Total Liabilities
NET POSITION
Held in trust for other purposes
Successor
Agency
Private Purpose
Trust Fund
$1,390,743
2,941
20,285
10,691,152
218,030
31,158,229
2,520,264
521,409
$46,523,053
$3,869
9,333
37,519
537,000
275,000
285,000
1,147,721
$45,375,332
See accompanying notes to financial statements
46
Agency Fund
SSF Employee
Def Comp
Trust
Oversight
$105,663
318
$105,981
$24,492
81,489
$105,981
CITY OF SOUTH SAN FRANCISCO
FIDUCIARY FUNDS
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FOR THE YEAR ENDED JUNE 30, 2017
ADDITIONS
Intergovernmental
Interest and rentals
Other
Total Additions
DEDUCTIONS
Economic and Community Development
Interest expense
Depreciation
Total Deductions
SPECIAL ITEMS
Assets transferred to the City of South San Francisco (Note 13G)
Loss on disposal of capital assets
Total Special Items
Change in net position
NET POSITION HELD IN TRUST FOR OTHER PURPOSES
Beginning of the year
End of the year
See accompanying notes to financial statements
47
Successor
Agency
Private Purpose
Trust Fund
$795,840
521,429
23,303
1,340,572
4,223,568
810,400
71,651
5,105,619
45,205,422
3,436,986
48,642,408
(52,407,455)
97,782,787
$45,375,332
This Page Left Intentionally Blank
-CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Description of the Financial Reporting Entity
As required by generally accepted accounting principles, the financial statements present the City
of South San Francisco (the City) as the Primary Government, with its component units for which
the City is considered financially accountable. The component units discussed below are
included in the City's reporting entity because of the significance of their operational and
financial relationships with the City.
B. Description of Blended Component Units
The accompanying basic financial statements include all funds and boards and commissions that
are controlled by the City Council. The basic financial statements include the City's blended
component units, entities for which the City is considered to be financially accountable. A
blended component unit, although a legally separate entity, is in substance, part of the City's
operations and so data from this unit is combined with the City. The City's following blended
component units are described below.
The City of South San Francisco Capital Improvements Financing Authority is a joint
exercise of powers authority created in 1991 between the City and the City of South San
Francisco former Redevelopment Agency. The Financing Authority is authorized to borrow
money through the purchase or issuance of bonds, notes, or other obligations for the purpose of
making loans to the City and other public entities to finance capital improvements. The City
Council members serve as the Board of Directors.
C. Description of Discrete Component Unit
The City of South San Francisco Conference Center Authority was established in 1992 to
manage and operate the South San Francisco Conference Center. The Authority is governed by a
Board of nine commissioners consisting of two Council members and seven representatives from
various businesses appointed by City Council.
The Authority does not meet the criteria of a blended component unit, since the City Council is
not the component unit's governing body and the Authority does not provide services entirely to
the City. However the City is financially accountable and is able to impose its will on the
Authority. The Authority is therefore considered a discrete component unit with its financial data
reported separately from the financial data of the City.
The City of South San Francisco Conference Center Authority financial statements may be
obtained from the Authority at 255 South Airport Boulevard, South San Francisco, CA 94080.
49
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
D. Basis of Presentation
Government-wide Statements -The Statement of Net Position and the Statement of Activities
display information about the primary government (the City) and its component units. These
statements include the fmancial activities of the overall City government, except for fiduciary
activities. Interfund transfers and amounts owed between funds within the primary government
have been eliminated from the statements. Amounts representing interfund services and uses
remain in the statements. These statements distinguish between the governmental and business-
type activities of the City. Governmental activities generally are financed through taxes,
intergovernmental revenues, and other nonexchange transactions. Business-type activities are
financed in whole or in part by fees charged to external parties.
The Statement of Activities presents a comparison between direct expenses and program revenues
for each segment of the business-type activities of the City and for each function of the City's
governmental activities. Direct expenses are those that are specifically associated with a program
or function and, therefore, are clearly identifiable to a particular function. Program revenues
include (a) charges paid by the recipients of goods or services offered by the programs, (b) grants
and contributions that are restricted to meeting the operational needs of a particular program and
( c) fees, grants and contributions that are restricted to fmancing the acquisition or construction of
capital assets. Revenues that are not classified as program revenues, including all taxes, are
presented as general revenues.
Fund Financial Statements: The fund financial statements provide information about the City's
funds, including fiduciary funds and blended component units. Separate statements for each fund
category -governmental, proprietary, and fiduciary -are presented. The emphasis of fund
financial statements is on major individual governmental and enterprise funds, each of which is
displayed in a separate column. All remaining governmental and enterprise funds are aggregated
and reported as nonmajor funds.
Proprietary fund operating revenues, such as charges for services, result from exchange
transactions associated with the principal activity of the fund. Exchange transactions are those in
which each party receives and gives up essentially equal values. Nonoperating revenues, such as
subsidies and investment earnings, result from nonexchange transactions or ancillary activities.
E. Major Funds
Major funds are defined as funds that have either assets, liabilities, revenues or
expenditures/expenses equal to ten percent of their fund-type total and five percent of the grand
total. The General Fund is always a major fund. The City may also select other funds it believes
should be presented as major funds.
The City reported the following major governmental funds m the accompanying financial
statements:
General Fund -Accounts for resources traditionally associated with government, such as
administration, public safety, library, parks, maintenance, and recreation, outside of those
accounted for in other funds.
50
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Low and Moderate Income Housing Asset Special Revenue Fund -This fund was established
to account for the activities related to the assets assumed by the City as Housing Successor to the
housing activities of the former Redevelopment Agency of the City.
Capital Improvement Capital Projects Fund -Accounts for 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.
East of 101 Sewer Impact Fees Capital Projects Fund -These fees provide new
development's share of new and rehabilitated sewer collection and treatment facilities to serve the
East of Highway 101 area.
East of 101 Traffic Impact Fees Capital Projects Fund -These fees are to provide new
developments share of new and expanded roadway and intersection improvements to serve the
East of Highway 101 area.
Child Care Impact Fees Capital Projects Fund -These citywide fees provide new
development's share of new and expanded childcare facilities to serve the City.
Developer Deposits Capital Projects Fund -Accounts for a deposit by a large corporation for
various capital projects the developer agreed to fund.
Capital Infrastructure Reserve Fund -Replacement, upgrade, and maintenance of the City's
infrastructure are backlogged, constituting a significant liability. Funds are set aside in this fund
as part of the budget process and as part of the City's reserve policy to address the replacement
and/or upgrade of the city infrastructure (such as parks, buildings, facilities, streets, sidewalks,
and storm water facilities).
The City reported all enterprise funds as major funds in the accompanying financial statements.
The enterprise funds are:
Sewer Enterprise Fund -Accounts for user charges and debt proceeds supporting the operation,
maintenance, and capital expansion of the wastewater collection and treatment system.
Parking District Fund -Accounts for meter and parking permit fees used to acquire and
maintain parking facilities.
Storm Water Fund -Accounts for user charges sustaining the Storm Water Management
Program mandated by state and federal authorities.
The City also reports the following fund types:
Internal Service Funds -These funds account for City services, self insurance, health and
retirement benefits, and equipment replacement; all of which are provided to other departments
on a cost-reimbursement basis.
51
CITY OF· SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 1-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Fiduciary Funds -An agency fund is used to account for assets held by the City as an agent for
SSF Employee Deferred Comp Trust Oversight Fund. The Successor Agency Private-Purpose
Trust Fund accounts for the accumulation of resources to be used for payments at appropriate
amounts and times in the future. The financial activities of the funds are excluded from the
Government-wide financial statements, but are presented in the separate Fiduciary Fund financial
statements.
F. Basis of Accounting
The government-wide, proprietary, private-purpose trust fund, and discretely presented
component unit financial statements are reported using the economic resources measurement
focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses
are recorded at the time liabilities are incurred, regardless of when the related cash flows take
place.
The agency funds which only report assets and liabilities and do not have a measurement focus.
Governmental funds are reported using the current financial resources measurement focus and
the modified accrual basis of accounting. Under this method, revenues are recognized when
measurable and available. The City considers all revenues reported in the governmental funds to
be available if the revenues are collected within sixty days after year-end. Expenditures are
recorded when the related fund liability is incurred, except for principal and interest on long-term
debt, claims and judgments, and compensated absences, which are recognized as expenditures to
the extent they have matured. General capital asset acquisitions are reported as expenditures in
governmental funds. Proceeds from long-term debt and acquisitions under capital leases are
reported as other financing sources.
Those revenues susceptible to accrual are property and sales taxes, certain intergovernmental
revenues, interest revenue, licenses and permits, charges for services, fines and forfeitures. Sales
taxes collected and held by the state at year end on behalf of the City are also recognized as
revenue. Other receipts and taxes are recognized as revenue when the cash is received.
Non-exchange transactions, in which the City gives or receives value without directly, receiving
or giving equal value in exchange, include taxes, grants, entitlements, and donations. On the
accrual basis, revenue from taxes is recognized in the fiscal year for which the taxes are levied or
assessed. Revenue from grants, entitlements, and donations is recognized in the fiscal year in
which all eligibility requirements have been satisfied. Under the terms of grant agreements, the
City may fund certain programs with a combination of cost-reimbursement grants, categorical
block grants, and general revenue. Thus, both restricted and unrestricted net position may be
made available to finance program expenditures. The City's policy is to first apply restricted
grant resources to such programs, followed by general revenues if necessary.
The City considers restricted shared state revenues such as gasoline taxes and public safety sales
taxes, restricted locally imposed transportation sales taxes, fines, forfeitures, licenses, permits,
charges for services, and program grants as program revenues.
52
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
!NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
G. Budgets, Budgetary Accounting, and Encumbrances
The City is not legally required to budget any of its funds, but does so to enhance City
management's effectiveness in their financial planning efforts and to enhance control over the
City's operations. Budgets are adopted on a modified accrual basis, except for encumbrances and
for the Capital Improvement Fund. Encumbrances are considered expenditures in the year of the
purchase order issuance. The Capital Improvement Fund is adopted on a multi-year project basis
with unexpended and unencumbered budgets reappropriated in the following year. The City
operates under the general laws of the State of California (the State) and annually adopts a budget
effective July 1 for the ensuing fiscal year for the General fund; Special Revenue funds; Capital
Projects funds except for the Developer Deposits Capital Projects Fund; and Enterprise funds.
The budget is adopted by the City Council and controlled at the department level for the General
fund and at the fund level or lower for all other funds with adopted budgets. From the effective
date of the budget, the amounts stated therein as proposed expenditures become appropriations to
the various City departments. The City Council may amend the budget by resolution during the
fiscal year. The department heads may authorize transfers within one object category within the
same department within a fund. The City Manager may authorize transfers between object
categories and departments within a fund.
All appropriations lapse at year-end, except for capital projects and encumbrances. Original
adopted budgets and final amended budgets are presented in the basic financial statements.
Supplementary budget appropriations were necessary during the year ended June 30, 2015.
Encumbrance accounting, under which, purchase orders, contracts and other commitments for the
expenditure of funds are recorded in order to reserve that portion of the applicable appropriation,
is employed as an extension of the budgetary process. Encumbrances outstanding at year-end are
reported as reservations of fund balances since they do not constitute expenditures or liabilities.
Encumbrances are reappropriated in the following year.
The budgetary comparison statements present comparisons of the legally adopted budget with
actual charges to appropriations on a budgetary basis. In order to provide a meaningful
comparison, the actual charges on a budgetary basis include encumbrances, which is a basis that
differs significantly from those used to present financial statements in conformity with generally
accepted accounting principles.
Certain indirect costs are included in program expenses reported for individual functions and
activities.
53
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) I
H. Expenditures in Excess of Appropriations -The City had the following General Fund
departments with expenditures in excess of appropriations for the year ended June 30, 2017:
General Fund:
City Council
City Attorney
City Manager
Finance
Non-departmental
Human Resources
Expenditures in
Excess of Budget
(Non GAAP
Legal Basis)
$2,450
3,714
16,230
189,710
556,260
74,322
L Cash Equivalents -For purposes of the statement of cash flows, the City considers all highly
liquid investments (including all restricted assets) with maturity of three months or less when
purchased to be cash equivalents. The City maintains a cash and investment pool that is available
for use by all funds. As the proprietary funds' share of this pool is readily available when needed,
such share is also considered to be cash equivalent. Deposit assets in the proprietary funds are
related to insurance and benefits and are not considered cash equivalents for purposes of the
statement of cash flows.
J. Inventory and Prepaid Items -consist of consumable supplies. Inventory is stated at cost (first-
in, first-out method). The costs are recorded as expenditures at the time the individual inventory
or prepaid item is consumed. Reported inventory and prepaid items are equally offset by a fund
balance reservation, which indicates that they do not constitute "available spendable resources"
even though they are a component of net current assets.
K. Capital Assets -Donated capital assets, donated works of art and similar items, and capital assets
received in a service concession arrangement are valued at acquisition value. All other capital
assets are valued at historical cost or estimated historical cost if actual historical cost is not
available. Contributed capital assets are valued at their estimated fair market value on the date
contributed.
The purpose of depreciation is to spread the cost of capital assets equitably among all users over
the life of these assets. The amount charged to depreciation expense each year represents that
year's pro rata share of the cost of capital assets.
54
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
J NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) J
Depreciation is provided using the straight line method which means the cost of the asset is
divided by its expected useful life in years and the result is charged to expense each year until the
asset is fully depreciated. The City has assigned the useful lives listed below to capital assets:
Buildings
Clean water facilities and transmission lines
Improvements
Machinery and equipment
Furniture and fixtures
Infrastructure
50 years
40 years
30 years
5-20 years
12 years
20-40 years
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Interest incurred during the construction phase is reflected in the capitalized value of the asset
constructed, net of interest earned on the invested proceeds over the same period. The
capitalization level is $20,000 for vehicles, and $100,000 for all else, including all other
equipment that is not a vehicle.
L. Vacation and Sick Pay -are accrued as earned. Upon termination, employees are paid for all
unused vacation at their current hourly rates. After five to twenty years of employment, one half
of accumulated sick leave becomes vested, up to a maximum amount as specified under labor
contract provisions. The vested portion is available for current use or, if unused, is payable at
termination or retirement.
The long-term portion of the liability for compensated absences for governmental fund type
operations is recorded as compensated absences in the government-wide financial statements.
The portion expected to be permanently liquidated is recorded in the Health and Retirement
Benefits Internal Service Fund. Proprietary fund liabilities are recorded within their respective
funds.
The changes of the compensated absences were as follows:
Governmental Business-Type
Activities Activities Total
Beginning Balance $6,027,748 $548,454 $6,576,202
Additions 4,340,262 438,748 4,779,010
Payments (3,853,705) (498,685) (4,352,390)
Ending Balance $6,514,305 $488,517 $7,002,822
Current Portion $3,681,331 $396,691 $4,078,022
Compensated absences are liquidated by the fund that has recorded the liability. The long-term
portion of governmental activities compensated absences is liquidated primarily by the Health
and Retirement Benefits Internal Service Fund.
55
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) I
M. Property Tax Levy, Collection and Maximum Rates -State of California Constitution Article
XIII A provides that the combined maximum property tax rate on any given property may not
exceed 1 % of its assessed value unless an additional amount for general obligation debt has been
approved by voters. Assessed value is calculated at 100% of market value as defined by Article
XIII A and may be adjusted by no more than 2% per year unless the property is sold, transferred,
or substantially improved. The State Legislature has determined the method of distribution of
receipts from a 1 % tax levy among the counties, cities, school districts and other districts. The
County of San Mateo assesses properties, bills for and collects property taxes on the schedule that
follows:
Valuation/lien dates
Levy dates
Due dates (delinquent as of)
Secured
January 1
July 1
50% on November 1(December10)
50% on February 1 (April 10)
Unsecured
January 1
July 1
July 1 (August 31)
The term "unsecured" refers to taxes on personal property other than land and buildings. These
taxes are secured by liens on the property being taxed.
Property taxes levied are recorded as revenue and receivables when they are collected during the
fiscal year of levy or within 60 days of year-end.
N. Land held for development -is stated at the lower of historical cost or net realizable value (equal
to agreed upon sales price if a disposition and development agreement has been reached with a
developer).
0. Unbilled Services -for the Sewer Rental Enterprise Fund are accrued at year-end.
P. Use of Estimates -The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent asset and liabilities at the
dates of the financial statements and the reported amounts of revenues and expenditures/expenses
during the reporting periods. Actual results could differ from those estimates.
Q. Deferred Outflows/Inflows of Resources -In addition to assets, the statement of financial
position or balance sheet reports a separate section for deferred outflows of resources. This
separate financial statement element, deferred outflows of resources, represents a consumption of
net position or fund balance that applies to a future period(s) and so will not be recognized as an
outflow of resources (expense/expenditure) until then. In addition to liabilities, the statement of
financial position or balance sheet reports a separate section for deferred inflows of resources.
This separate financial statement element, deferred iliflows of resources, represents an acquisition
of net position or fund balance that applies to a future period( s) and so will not be recognized as
an inflow of resources (revenue) until that time.
56
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
[ NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) I
R. New Accounting Pronouncements
Governmental Accounting Standards Board (GASB) Statement No. 73 -Accounting and Financial
Reporting for Pensions and Related Assets that are not within the scope of GASE Statement 68.
This Statement establishes requirements for defined benefit pension that are not within the scope of
Statement No. 68, Accounting and Financial Reporting for Pensions, as well as for the assets
accumulated for purposes of providing those pensions. In addition, it establishes requirements for
defined contribution pensions that are not within the scope of Statement 68. It also amends certain
provisions of Statement No. 67, Financial Reporting for Pension Plans, and Statement 68 for
pension plans and pensions that are within their respective scopes. The statement is effective for the
2016-2017 fiscal year and had no impact on the City's financial statements.
Governmental Accounting Standards Board (GASB) Statement No. 74 -Financial Reporting for
Postemployment Benefit Plans other than Pension Plans. The objective of this statement is to
improve the usefulness of information about postemployment benefits other than pensions (other
postemployment benefits or OPEB) included in the general purpose external financial reports of
state and local governmental OPEB plans for making decisions and assessing accountability. This
Statement replaces Statements No. 43, Financial Reporting for Postemployment Benefit Plans
Other Than Pension Plans, as amended, and No. 57, OPEB Measurements by Agent Employers
and Agent Multiple-Employer Plans. It also includes requirements for defined contribution OPEB
plans that replace the requirements for those OPEB plans in Statement No. 25, Financial
Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution
Plans, as amended, Statement 43, and Statement No. 50, Pension Disclosures. The statement is
effective for the 2016-2017 fiscal year and had no impact on the City's financial statements.
Governmental Accounting Standards Board (GASB) Statement No. 77 -Tax Abatement
Disclosures. For financial reporting purposes, this Statement defines a tax abatement as resulting
from an agreement between a government and an individual or entity in which the government
promises to forgo tax revenues and the individual or entity promises to subsequently take a
specific action that contributes to economic development or otheryvise benefits the government or
its citizens. This Statement requires governments that enter into tax abatement agreements to
disclose information about the agreements, including (1) brief descriptive information, such as the
tax being abated, the authority under which tax abatements are provided, eligibility criteria, the
mechanism by which taxes are abated, provisions for recapturing abated taxes, and the types of
commitments made by tax abatement recipients, (2) the gross dollar amount of taxes abated
during the period, and (3) commitments made by a government, other than to abate taxes, as part
of a tax abatement agreement. The statement is effective for the 2016-2017 fiscal year and had no
impact on the City's financial statements.
Governmental Accounting Standards Board (GASB) Statement No. 78 -Pensions Provided
through Certain Multiple-Employer Defined Benefit Pension Plans. The objective of this Statement
is to address a practice issue regarding the scope and applicability of GASB Statement No. 68,
Accounting and Financial Reporting for Pensions-an amendment to GASB Statement No. 27. This
issue is associated with pensions provided through certain multiple-employer defined benefit
pension plans and to State or local governmental employers who employees are provided with such
pensions. The requirements of this Statement are effective for reporting periods beginning after
December 15, 2015. This Statement had no impact on the City's financial statements.
57
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) I
Governmental Accounting Standards Board Statement (GASB) No. 80 -Blending Requirements
for Certain Component Unit -an amendment to GASB Statement No. 14. The objective of this
Statement is to improve financial reporting by clarifying the financial statement presentation
requirements for certain component units. This Statement amends the blending requirements
established in paragraph 53 of GASB Statement No. 14, The Financial Reporting Entity. The
additional criterion requires blending of a component unit incorporated as a not-for-profit
corporation in which the primary government is the sole corporate member. The additional
criterion does not apply to component units included in the financial reporting entity pursuant to
the provisions of GASB Statement No. 39, Determining Whether Certain Organizations Are
Component Units -an amendment to GASB Statement No. 14. The requirements of this
Statement are effective for reporting periods beginning after June 15, 2016 and had no impact on
the City's financial statements
Governmental Accounting Standards Board Statement (GASB) No. 82, -Pension Issues-an
amendment ofGASB Statements No. 67, No. 68, and No. 73. The objective of this Statement is to
address certain issues that have been raised with respect to GASB Statement No. 67, Financial
Reporting for Pension Plans-an amendment to GASB Statement No. 25, GASB Statement No. 68,
Accounting and Financial Reporting for Pensions-an amendment to GASB Statement No. 27, and
GASB Statement No. 73, Accounting and Financial Reporting for Pensions and Related Assets
That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of
GASB Statements 67 and 68. Specifically, this Statement addresses issues regarding (1) the
presentation of payroll-related measures in required supplementary information; (2) the selection of
assumptions and the treatment of deviations from the guidance in an Actuarial Standard of Practice
for financial reporting purposes; and (3) the classification of payments made by employers to satisfy
employee (plan member) contribution requirements. The requirements of this Statement are
effective for reporting periods beginning after June 15, 2016, except for the requirements of this
Statement for the selection of assumptions in a circumstance in which an employer's pension
liability is measured as of a date other than the employer's most recent fiscal year end. In that
circumstance, the requirements for the selection of assumptions are effective for that employer in
the first reporting period in which the measurement date of the pension liability is on or after June
15, 2017. This statement had no significant impact on the City's financial statements.
S. Fair Value Measurements
Fair value is defmed as the price that would be received to sell an asset or paid to transfer a
liability in an orderly transaction between market participants at the measurement date. The City
categorizes its fair value measurements within the fair value hierarchy established by generally
accepted accounting principles. The fair value hierarchy categorizes the inputs to valuation
techniques used to measure fair value into three levels based on the extent to which inputs used in
measuring fair value are observable in the market.
Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2 inputs are inputs -other than quoted prices included within level 1 -that are observable
for an asset or liability, either directly or indirectly.
Level 3 inputs are unobservable iri.puts for an asset or liability.
If the fair value of an asset or liability is measured using inputs from more than one level of the
fair value hierarchy, the measurement is considered to be based on the lowest priority level input
that is significant to the entire measurement.
58
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 2 -CASH AND INVESTMENTS I
The City's goal is to invest at the maximum yield, consistent with safety and liquidity, while
individual funds can process payments for expenditures at any time.
A. Policies
The City invests in individual investments and in investment pools. Individual investments are
evidenced by specific identifiable securities instruments, or by an electronic entry registering the
owner in the records of the institution issuing the security, called the book entry system. In order
to increase security, the City employs the Trust Department of a bank as the custodian of certain
City managed investments, regardless of their form.
California Law requires banks and savings and loan institutions to pledge government securities
with a market value of 110% of the City's cash on deposit, or first trust deed mortgage notes with
a market value of 150% of the deposit, as collateral for these deposits. Under California Law this
collateral is held in a separate investment pool by another institution in the City's name and
places the City ahead of general creditors of the institution.
The City's investments are carried at fair value, as required by generally accepted accounting
principles. The City adjusts the carrying value of its investments to reflect their fair value at each
fiscal year end, and it includes the effects of these adjustments in income for that fiscal year.
B. Classification
Cash and investments as of June 30, 2017 are classified in the financial statements as shown
below, based on whether or not their use is restricted under the terms of City debt instruments or
agency agreements.
Financial Statement Presentation:
Statement ofNet Position:
City of South San Francisco:
Cash and investments available for operations
Restricted cash and investments
Total Primary Government cash and investments
Statement ofFiduciary Assets:
Cash and investments available for operations
Restricted cash and investments
Total Fiduciary cash and investments
Conference Center:
Cash and investments available for operations
Restricted cash and investments
Total South San Francisco
Conference Center cash and investments
Total cash and investments
59
$13 8,697, 709
108,392
138,806,101
1,496,406
31,158,229
32,654,635
3,240,137
480,922
3,721,059
$175,181,795
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 2 -CASH AND INVESTMENTS (Continued) I
The City does not allocate investments by fund. Each proprietary fund's portion of Cash and
Investments Available for Operations is in substance a demand deposit available to finance
operations, and is considered a cash equivalent in preparing the statement of cash flows.
C. Investments Authorized by the California Government Code and the City's Investment Policy
The City's investment policy and the California Government Code allow the City to invest in the
following provided the credit ratings of the issuers are acceptable to the City and approved
percentages and maturities are not exceeded. The table below also identifies certain provisions of
the California Government Code, or the City's Investment Policy where it is more restrictive:
Authorized Investment Type
U.S. Treasury Obligations
U.S. Agency Securities
Asset-Backed Securities
Connnercial Paper
Repurchase Agreements
Local Agency fuvestment Fund (LAIF)
Money Market Mutual Funds
Corporate Medium-Term Notes
Supranational Obligations
Maximum
Maturity
5 years
5 years
5 years
270 days
90days
Upon Demand
NIA
5 years
5 years
Minimum
Credit
Quality
NIA
NIA
AA
Al,Pl
AA
NIA
Highest
Rating
Category
A
AA
Maximum
Percentage
of Portfolio
No Limit
25%
20%
25%
No Limit
$65 million
20%
30%
30%
Maximum
Investment
in One Issuer
No Limit
No Limit
No Limit
5%
No Limit
No Limit
10%
5%
10%
The City of South San Francisco Conference Center Authority (Authority) maintains its cash and
investments separately from the City. The investment policy of the Authority contains no
limitations on the amount that can be invested in any one issue beyond that stipulated by the
California Government Code.
60
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
[ NOTE 2 -CASH AND INVESTMENTS (Continued)
D. Investments Authorized by Debt Agreements
The Successor Agency to the former Redevelopment Agency must maintain required amounts off
cash and investments with trustees or fiscal agents under the terms of certain debt issues. These
funds are unexpended bond proceeds or are pledged as reserves to be used if the City fails to meet
its obligations under these debt issues. The California Government Code requires these funds to
be invested in accordance with City ordinance bond indentures or State statute. The table below
identifies the investment types that are authorized for investments held by fiscal agents. The table
also identifies certain provisions of these debt agreements:
Authorized Investment TYJIC
U.S. Treasury Obligations
U.S. Agency Securities
Commercial Paper
State and Local Investment Pool
Guaranteed Investment Contracts (fully
collateraliz.ed) (A)
Municipal Obligations
State Obligations
Maximum
Maturity
NIA
NIA
270days
NIA
NIA
NIA
NIA
Minimum
Credit
Quality
NIA
NIA
Highest
Rating
Category
Highest
Rating
Category
AAA
Highest
Rating
Category
Two Highest
Rating
Categories
Maximum
Percentage
of Portfolio
No Limit
No Limit
No Limit
No Limit
No Limit
No Limit
No Limit
(A) Guaranteed Investment Contracts must be fully collateralized with U.S. Treasury Obligations or
U.S. Agency Obligations.
61
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 2 -CASH AND INVESTMENTS (Continued) I
The City of South San Francisco Conference Center Authority must maintain required amounts of
cash and investments with trustees or fiscal agents under the terms of certain debt issues. These
funds are unexpended bond proceeds or are pledged as reserves to be used ifthe Authority fails to
meet its obligations under these debt issues. The California Government Code requires these
funds to be invested in accordance with the Authority's ordinance, bond indentures or State
statute. The table below identifies the investment types that are authorized for investments held
by fiscal agents. The table also identifies certain provisions of these debt agreements:
Minimum Maximum
Maximum Credit Percentage
Authorized Investment Type Maturi!}: Quali!}'. of Portfolio
U.S. Treasury Obligations NIA NIA No Limit
U.S. Agency Securities NIA NIA 10%
Negotiable Certificates ofDeposit NIA A No Limit
Commercial Paper NIA Aaa No Limit
Corporate Notes NIA A No Limit
Money Market NIA NIA No Limit
Guaranteed Investment Contracts (fully
collateraliz.ed) (A) NIA AAA No Limit
(A) Guaranteed Investment Contracts must be fully collateralized with U.S. Treasury Obligations or
U.S. Agency Obligations.
62
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 2 -CASH AND INVESTMENTS (Continued)
E. Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value
of an investment. Normally, the longer the maturity of an investment, the greater the sensitivity
of its fair value to changes in market interest rates. The City also manages its interest rate risk is
by holding most investments to maturity, thus reversing unrealized market gains and losses.
Information about the sensitivity of the fair values of the City's investments (including
investments held by bond trustee) to market interest rate fluctuations is provided by the following
table that shows the distribution of the City's investments by maturity or earliest call date:
Remaining maturity
City and Fiduciary:
U.S. Agency Securities
Non-callable
U.S. Treasury Notes
Local Agency Investment Fund
Money Market Funds
Guaranteed Investment Agreements
Corporate Notes
Commercial Paper
Asset-Backed Securities
Supranational Obligations
South San Francisco Conference Center:
Local Agency Investment Fund
Money Market Funds
Total Investments
Less than
1 year
$61,140,370
23,855,234
3,083,238
2,712,089
480,922
$91,271,853
Cash in Banks and on Hand -City of South San Francisco
Cash in Banks and on Hand -South San Francisco Conference Center
Total Cash and Investments
One to Five
Years
$23,853,192
21,703,495
303,000
19,572,677
8,508,998
6,522,240
$80,463,602
Total
$23,853,192
21,703,495
61,140,370
23,855,234
303,000
19,572,677
3,083,238
8,508,998
6,522,240
2,712,089
480,922
171, 735,455
2,918,292
528,048
$175,181,795
The City is a participant in the Local Agency Investment Fund (LAIF) that is regulated by
California Government Code Section 16429 under the oversight of the Treasurer of the State of
California. The City reports its investment in LAIF at the fair value amount provided by LAIF,
which is the same as the value of the pool share. The balance is available for withdrawal on
demand, and is based on the accounting records maintained by LAIF, which are recorded on an
amortized cost basis. Included in LAIF's investment portfolio are collateralized mortgage
obligations, mortgage-backed securities, other asset-backed securities, loans to certain state funds,
and floating rate securities issued by federal agencies, government-sponsored enterprises, United
States Treasury Notes and Bills, and corporations. At June 30, 2017, these investments have an
average maturity of 197 days.
Money market funds are available for withdrawal on demand and as of June 30, 2017 have an
average maturity of 36 days.
63
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 2 -CASH AND INVESTMENTS (Continued) I
F. Credit Risk
G.
Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of
the investment. This is measured by the assignment of a rating by a nationally recognized
statistical rating organization. Presented below is the actual rating as of June 30, 2017, for each
of the Primary Government's investment types as provided by Moody's investment rating system,
except as noted:
Investment T:t:Ee Aaa Aaa-mf Aal-Aa3 Al-A3 P-1 Total
City and Fiduciary:
U.S. Agency Securities
Non-callable $23,853,192 $23,853,192
Money Maiket Funds $23,855,234 23,855,234
Corporate Notes 2,137,799 $2,458,913 $14,975,965 19,572,677
Commercial Paper $3,083,238 3,083,238
Asset-Backed Securities 5,345,203 5,345,203
Supranational Obligations 6,522,240 6,522,240
South San Francisco Conference Center:
Money Market Funds 480,922 480,922
Totals $37,858,434 $24,336,156 $2,458,913 $14,975,965 $3,083,238 82,712,706
City and Fiduciary:
Not rated:
Guaranteed Investment Agreements 303,000
Asset Backed Securities 3,163,795
Local Agency Investment Fund 61,140,370
Exempt.from credit rate disclosure:
U.S. Treasuiy Notes 21,703,495
South San Francisco Conference Center:
Not rated:
Local Agency Investment Fund 2,712,089
Total Investments $171, 735,455
Concentration of Credit Risk
The City's investment policy contains limitations on the amount that can be invested in any one
issuer beyond that stipulated by the California Government Code. Investments in any one issuer,
other than U. S. Treasury securities, mutual funds, and external investment pools that represent
5% or more of total Entity-wide investments are as follows at June 30, 2017:
Issuer
Federal National Mortgage Association
64
Investment
Type
U.S. Agency Securities
Amount
$11,478,950
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 2 -CASH AND INVESTMENTS (Continued)
H. Fair Value Hierarchy
The City categorized its fair value measurements within the fair value hierarchy established by
generally accepted accounting principles. The hierarchy is based on the valuation inputs used to
measure fair value of assets. Level 1 inputs are quoted prices in an active market for identical
assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant
unobservable inputs.
The following is a summary of the fair value hierarchy of the fair value of investments of the City
as of June 30, 2017:
Investments by Fair Value Level:
City and Fiduciary:
U.S. Agency Securities
Non-callable
U.S. Treasury Notes
Corporate Notes
Commercial Paper
Asset Backed Securities
Supranational Obligations
Totals
Investments Measured at Amortized Cost:
City and Fiduciary:
Guaranteed Investment Agreements
Money Market Mutual Funds
South San Francisco Conference Center:
Money Market Mutual Funds
Investments Exempt from Fair Value Hierarchy:
City and Fiduciary:
Local Agency Investment Fund
South San Francisco Conference Center:
Local Agency Investment Fund
Total Investments
Level2
$23,853,192
21,703,495
19,572,677
3,083,238
8,508,998
6,522,240
$83,243,840
Total
$23,853, 192
21,703,495
19,572,677
3,083,238
8,508,998
6,522,240
83,243,840
303,000
23,855,234
480,922
61,140,370
2,712,089
$171,735,455
All Investments classified in Level 2 of the fair value hierarchy are valued using various pricing
techniques maintained by Interactive Data Pricing, including benchmark curves, sector groupings
and matrix pricing. These prices are obtained from various pricing sources by the City's
investment manager. Money market funds and guaranteed investment agreements were reported
at amortized cost.
65
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
NOTE 3 -CAPITAL ASSETS
A. Capital Asset Changes -Changes in capital assets during the fiscal year consist of:
Balance Transfers from Balance
June 30, 2016 Additions Retirements Transfers Successor Agency June 30, 2017
Governmental activities
Capital assets not being depreciated:
Land $47,563,435 ($7,481,022) $30,153,572 $70,235,985
Construction in Progress 26,684,122 $5,958,669 (14,051) ($21,968,404) 10,660,336
Total capital assets not being depreciated 74,247,557 5,958,669 (7,495,073) (21,968,404) 30,153,572 80,896,321
Capital assets being depreciated:
Buildings and Improvements 84,955,957 (710,000) 4,939,432 2,266,120 91,451,509
Infrastructure -Streets 183,079,365 11,848,800 194,928, 165
Infrastructure -Storm Drains 8,927,492 8,927,492
Infrastructure -Traffic Control Devices 5,138,138 4,403,511 9,541,649
Equipment and Vehicle 6,387,999 354,343 (77,289) 6,665,053
Furniture and Fixtures 1,837,554 776,661 2,614,215
Total capital assets being depreciated 290,326,505 354,343 (787,289) 21,968,404 2,266,120 314, 128,083
Less acclUTiulated depreciation for:
Buildings and Improvements (32,650,324) (2,235,450) 71,000 (359,663) (35,174,437)
Infrastructure -Streets (90,483,589) (5,528,966) (96,012,555)
Infrastructure -Storm Drains (2,957,561) (204,500) (3,162,061)
Infrastructure -Traffic Control Devices (2,586,321) (293,288) (2,879,609)
Equipment and Vehicle (5,993,033) (144,686) 77,289 (6,060,430)
Furniture and Fixtures (1,445,914) (63,425) (1,509,339)
Total accumulated depreciation (136,116,742) (8,4 70,315) 148,289 (359,663) (144,798,431)
Net Governmental Fund
Capital Assets Being Depreciated 154,209, 763 (8,115,972) (639,000) 21,968,404 1,906,457 169,329,652
Internal Service Fund Capital Assets
Capital assets not being depreciated:
Construction in Progress 103,736 162,140 (103,736) 162,140
Total capital assets not being depreciated 103,736 162,140 (I 03, 736) 162,140
Capital assets being depreciated:
Equipment and Vehicle 13,399,977 1,467,128 (83,403) 103,736 14,887,438
Accumulated depreciation (8,579,956) (760,921) 83,403 (9,257,474)
Net Internal Service Fwtd Capital Assets
Being Depreciated 4,820,021 706,207 103,736 5,629,964
Governmental activity capital assets, net $233,381,077 ($1,288,956) ($8,134,073) $32,060,029 $256,018,077
66
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
!NOTE 3-CAPITAL ASSETS (Continued) I
Balance
June 30, 2016 Additions Retirements Transfers
Business-type activities
Capital assets, not being depreciated:
Land $1,396,758
Balance
June 30, 2017
$1,396,758
Construction in Progress 12,111,583 $2,512,908 ($776,755) ($6,999,192) ____ 6-'-,8_4~8,,_5_44_
Total capital assets not being depreciated
Capital assets being depreciated:
Buildings and Improvements
Clean Water Facilities and Lines
Infrastructure -Storm Drains
Infrastructure -Streets
Equipment and Vehicle
Furniture and Fixtures
Total capital assets being depreciated
Less accumulated depreciation for:
Buildings and Improvements
Clean Water Facilities and Lines
Infrastructure -Storm Drains
Infrastructure -Streets
Equipment and Vehicle
Furniture and Fixtures
Total accumulated depreciation
Net capital assets being depreciated
Business-type activity capital assets, net
Component Unit:
13,508,341
66,715,639
75,522,774
4,773,977
7,377,546
11,179,118
31,154
165,600,208
(14,543,959)
(25,389,813)
(716,094)
(1,421,551)
(9,833,073)
(31,154)
(51,935,644)
113,664,564
$127,172,905
South San Francisco Conference Center
Buildings and Improvements
Furniture and Fixtures
Machinery and equipment
Total:
Less accumulated depreciation
Component mit, net
2,512,908
336,692
336,692
(1,611,714)
(1,888,070)
(159,132)
(209,570)
(503,528)
(4,372,014)
(4,035,322)
($1,522,414)
Balance
Jme 30, 2016
$10,654,098
714,158
206,896
11,575,152
(7,871,477)
$3,703,675
(776,755) -~<~6,_99_9~,1_92~) ____ 8~,2_4~5,'-3_02_
6,999,192
6,999,192
6,999,192
($776,755)
Additions Retirements
$280,006 ($111,647)
67,307
43,127 (12,466)
390,440 (124, 113)
(474,542) 124, 113
($84,102)
66,715,639
75,522,774
4,773,977
7,377,546
18,515,002
31,154
172,936,092
(16,155,673)
(27,277,883)
(875,226)
(1,631,121)
(10,336,601)
(31,154)
(56,307,658)
116,628,434
$124,873,736
Balance
Jme 30, 2017
$10,822,457
781,465
237,557
11,841,479
(8,221,906)
$3,619,573
B. Capital Asset Contributions -Some capital assets may have been acquired using federal and
State grant funds, or were contributed by developers or other governments. Contributed capital
assets are valued at their estimated acquisition value on the date contributed. GASB Statement 34
requires that these contributions be accounted for as revenues at the time the capital assets are
contributed.
67
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
!NOTE 3 -CAPITAL ASSETS (Continued) I
C. Depreciation Allocation -Depreciation expense is charged to functions and programs based on
their usage of the related assets. The amounts allocated to each function or program are as
follows:
Governmental Activities
Governmental functions
General government
Fire
Police
Public works
Parks and recreation
Library
:Economic and community development
Total Governmental Functions
Internal Service Funds
Total Governmental Activities
Business-Type Activities
Sewer Enterprise
Parking District
Storm Water
Total Business-Type Activities
I NOTE 4 -INTER-FUND TRANSACTIONS
A. Internal Balances
$627,468
385,741
50,479
6,915,857
403,851
60,001
26,918
8,470,315
760,921
$9,231,236
$4,104,621
255,015
12,378
$4,372,014
Internal balances are presented in the Entity-wide financial statements only. They represent the
net interfund receivables and payables remaining after the elimination of all such balances within
governmental and business-type activities.
B. Inter-Jund Receivables and Payables
Amounts due to or due from other funds reflect inter-fund balances for services rendered or short-
term loans expected to be repaid in the next fiscal year.
Due From Other Fund
General Fund
Due to Other Fund
Capital Improvement
Capital Projects Fund
Non-major Governmental Funds
68
Amount
$335,000
1,000
$336,000
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
NOTE 4 -INTER-FUND TRANSACTIONS (Continued)
C. Transfers
Resources may be transferred from one City fund to another. Transfers routinely fund capital
projects or capital outlays, lease or debt service payments, and operating expenses. The purpose
of majority of these transfers is to reimburse a fund that has made an expenditure on behalf of
another fund. Some expenditures reimbursed were for capital projects, debt service, maintenance
and operating expenses, and contributions for post-employment benefits.
Transfers between funds during the fiscal year ended June 30, 2017 were as follows:
FROMFUND (OUI)
General Fund
Fast oflOl Sewer Impact Fees Capital Project Fund
Fast oflOl Traffic Impact Fees Capital Project Fund
Developer Deposit Capital Projects Funds
Capital Infrastructure Reserve Capital Projects Fund
Non-major Governmental Funds
Internal Service Funds
TOFUND(IN)
Capital Improvement Capital Projects Fund
Capital Infrastructure Reserve Capital Projects Fund
Storm Water Fnterpris e Fund
Internal Service Funds
Sewer Enterprise Fund
Capital Improvement Capital Projects Fund
Capital Improvement Capital Projects Fund
General Fund
Capital Improvement Capital Projects Fund
Non-major Governmental Funds
General Fund
Capital Improvement Capital Projects Fund
Capital Infrastructure Reserve Capital Projects Fund
Storm Water Enterprise Fund
Capital Improvement Capital Projects Fund
Total
69
AMOUNT
$2,335,199
2,266,000
275,861
1,032,576
1,860
284,133
5,103
4,426,952
908,910
459,633
1,594,901
1,550,054
400,000
827,317
96,245
$16,464,744
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 5 -LONG-TERM DEBT I
A. Current Year Transactions and Balances
A summary of governmental and business-type activities transactions for the fiscal year ended
June 30, 2017 follows:
Authorized
and Balance at Balance at Current
Issued June 30, 2016 Retirement June 30, 2017 Portion
Gowrnmental Acti\ities:
2007 Loans Payable to the Successor Agency (1) $10,714,152 $23,000 $10,691,152
Total Gowrnmental Acti\ities Debt 10,714,152 23,000 10,691,152
Capitall.eases (2):
2008 Two Fire Trucks 260,154 100,982 159,172 $105,061
2010 Two Ambulances 131,959 87,190 44,769 44,768
2010 Two Fire Trucks 558,395 115,736 442,659 120,353
2013 Fire Truck 937,135 123,576 813,559 126,860
2014 Sweeper 351,355 137,991 213,364 141,379
Total Capital Leases 2,238,998 565,475 1,673,523 538,421
Net Gowrnmental Long-Term Debt $12,953,150 $588,475 $12,364,675 $538,421
Business-Type Acti\ities:
1999 State Water Resources Loan, 2.6%, due 8/ 1/22 (3) $47, 721,252 $20,705,346 $2,735,082 $17,970,264 $2,806,193
2004 State Water Resources Loan, 2.5%, due 111/27 (3) 21,258,529 12,270,846 1,095,280 11,175,566 1,122,663
2008 State Water Resources Loan, 2.4%, (4) 9,164,505 6,416,640 426,438 5,990,202 436,673
2005 Sewer Revenue Bonds, 2.75 to 5.0%, due 04/30/26 (5) 6,000,000 3,850,000 280,000 3,570,000 295,000
Total Fnterprise Fund Long-Term Debt $84,144,286 $43,242,832 $4,536,800 $38,706,032 $4,660,529
Component Unit-Conference Center:
2003 Revenue Bonds, 2.25% to 4.0%, due 9/1/18 (6) $5,865,000 $1,330,000 $425,000 $905,000 $445,000
Unamortized refunding loss on 2003 bonds (50,819) (26,515) (24,304)
Total Conference Center $5,865,000 $1,279,181 $398,485 $880,696 $445,000
70
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 5 -LONG-TERM DEBT (Continued) I
(1) As of June 30, 2017, the Oyster Point Improvements Impact Fund owed Successor Agency
(formerly the Merged Redevelopment Project Area Capital Project Fund) for developer fees in the
amount of $10,691,152 for the Flyover and Hook.ramps Projects that were completed in prior years.
The outstanding balance will be paid off from the future developer fees. With the dissolution of the
Agency effective January 31, 2012, the Successor Agency assumed the asset which the City is to
repay. This payable is recorded as a long-term obligation (see also Note 13). Prior to the
dissolution of all Redevelopment Agencies in California by the State, the former Redevelopment
Agency (Agency) advanced $12,176,207 to the Oyster Point Improvement Impact Fee Capital
Projects Fund (the Oyster Point Fund). The impact fees are collected according to a fee
methodology adopted under the terms of AB 1600. The fees are assessed against commercial
development in a specific geographic area that is primarily east of Highway 101 to repay the former
Agency for the funds it advanced to the Oyster Point Fund to pay for freeway interchange
improvements at Highway 101 and Oyster Point Blvd, and are assessed per an adopted Engineering
report's formula that measures each new development's impact on the area's trip traffic. While the
former Agency advanced the funds, the impact fee was put in place specifically to charge future
developers for their share of traffic trips generated prior to the construction of the improvements.
When the Agency was dissolved, the Successor Agency, and therefore, all local taxing entities, are
entitled to receive future Oyster Point Impact fees collected by the City from developers. Future
developers, not the City of South San Francisco, are legally obligated to pay the future fees until the
liability owed to the Successor Agency is paid off as long as the fee continues to be levied and is in
place. The repayment has significantly slowed since 2007, as development has subsided and fees
assessed have therefore dropped. Management believes it may take 10-3 0 years or more before the
Successor Agency is fully paid back.
(2) The City has entered into long-term capital leases with various financing agencies. Under
these capital leases, all leased assets shall be distributed to the City at the end of the lease terms
and shall thereafter remain the sole property of the City. Therefore, these capital leases have been
recorded at the present value of the future minimum lease payments at the date of inception of the
lease, and the corresponding assets have been included in the Statement of Net Position as
appropriate. Capital lease payments are made from revenues of the Equipment Replacement Internal
Service Fund and the General Fund.
(3) The two loans were authorized by the State Water Resources Control Board to improve and
expand the City's wastewater treatment plant. Loan proceeds were issued as the projects
progressed and debt service payments commenced one year after project completion. Sewage
treatment user fees support the debt service payments.
(4) State Water Resources Control Board Loan -In November 2007, the City approved the
$11.8 million loan agreement with State Water Resources Control Board (SWRCB) to finance the
City's Wet Weather Program project. Under the terms of the contract, the City has agreed to
repay $11.8 million to the State in exchange for receiving $9.2 million in proceeds to be used to
fund the Project. The difference between the repayment obligation and proceeds amounted to
$2.6 million and represents in-substance interest on the outstanding balance. Debt service
payments commenced on August 15, 2009.
71
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 5 -LONG-TERM DEBT (Continued) I
(5) On October 25, 2005, the California Statewide Communities Development Authority issued
2005D Water and Wastewater Revenue Bonds. The City participated in the pooled bond sale
and the City's portion of debt is $6,000,000. Proceeds were used to finance sewer system capital
improvement. The principal payment on the debt commenced in October 2006 and is due each
October 1. Final principal payment is due on October 1, 2026. Interest payment at the rate of
4.457% is payable semi-annually each April 1 and October 1.
The 2005 Water and Wastewater Revenue Bonds are secured by a pledge of net revenues of the
City's Enterprise system. Net Revenues available for debt service amounted to $8.3 million
which represented coverage of 18.5 over the $449,976 in debt service.
(6) On June 1, 2003, the City of South San Francisco Capital Improvement Financing Authority
(CIF A) issued $5,865,000 of 2003 Revenue Bonds. The CIF A was created through a joint
exercise of powers agreement between the City and the City of South San Francisco Financing
Authority for the purpose of obtaining financing for capital improvements. The 2003 Revenue
Bonds are obligations of the CIF A although the Authority is required to make the bond principal
and interest payments in return for the use and ownership of the improvements to the leased
buildings that comprise the Conference Center's facilities. The Authority has pledged the $2.50
tax imposed on the City's hotel occupants on a per day per room basis as the sole source of
repayment of these obligations. The 2003 revenue bonds are, in substance, obligations of the
Authority and have therefore been recorded as such in these discretely presented component unit
financial statements.
The 2003 revenue bonds were issued for the purpose of refunding the 1993 revenue bonds. The
refunding reduced required interest payments and did not extend the maturities on the bonds. The
advance refunding reduced the Authority's total debt service payments by $846,859 and resulted
in an accounting loss of $401,345, which has been deferred in accordance with GASB Statement
No. 23, Accounting and Financial Reporting for Refunding of Debt Reported by Proprietary
Activities. This loss is being amortized over the remaining life of the old debt and the remaining
balance is reported as a deferred outflow of resources. The 2003 revenue bonds bear interest rates
ranging from 2.25% to 4.00% and mature on September 1, 2018.
72
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 5 -LONG-TERM DEBT (Continued)
B. Debt Service Requirements
Future debt service requirements, including interest and capital leases, but excludes the 2007 and
2008 Loans payable to the Redevelopment Successor Agency at June 30, 2017, were as follows:
For the Year Governmental Activities
Ended June 30 Principal Interest
2018 $538,422 $47,431
2019 381,483 30,743
2020 263,839 20,330
2021 204,251 11,582
2022 140,892 6,614
2023-2027 144,636 2,870
2026-2029
Totals $1,673,523 $119,570
Business-Type Activities
Principal Interest
$4,660,530 $1,060,207
4,782,037 942,915
4,906,394 822,328
5,038,676 698,146
5,173,954 570,292
13,024,062 1,025,946
1,120,379 23,621
$38,706,032 $5,143,455
Component Unit
Conference Center Authority
Principal Interest
$445,000
460,000
$905,000
$35,644
18,400
$54,044
Certificates of Participation and Capital Leases are issued for the purpose of financing the
construction or acquisition of projects defined in each leasing arrangement. Projects are leased to
the City for lease payments which, together with unspent proceeds of the leasing arrangement,
will be sufficient to meet the debt service obligations of the leasing arrangement. At the
termination of the leasing arrangement, title to the project will pass to the City.
Leasing arrangements are similar to debt; they allow investors to participate in a share of
guaranteed payments which are made by the City. Because they are similar to debt, the present
value of the total of the payments to be made by the City is recorded as long-term debt. The
City's leasing arrangements are included in long term obligations discussed above.
A summary of capital assets leased through the issuance of leasing arrangements follows:
Leasing Arrangement Fund/ Activity
Capital Leases Governmental Activity
73
Original
Cost
$5,842,799
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 6 -NET POSITION AND FUND BALANCES
A. Net Position
Net Position is the excess of all the City's assets and deferred outflows of resources over all its
liabilities and deferred inflows of resources, regardless of fund. Net Position are divided into
three captions. These captions apply only to Net Position, which is determined only at the
Government-wide level, and are described below:
Net Investment in Capital Assets describes the portion of Net Position which is represented by the
current net book value of the City's capital assets, less the outstanding balance of any debt issued
to finance these assets.
Restricted describes the portion of Net Position which is restricted as to use by the terms and
conditions of agreements with outside parties, governmental regulations, laws, or other
restrictions which the City cannot unilaterally alter.
Unrestricted describes the portion of Net Position which is not restricted to use.
B. Fund Balance
The City's fund balances are classified in accordance with Governmental Accounting Standards
Board Statement Number 54 (GASB 54), Fund Balance Reporting and Governmental Fund Type
Definitions, which requires the City to classify its fund balances based on spending constraints
imposed on the use of resources.
For programs with multiple funding sources, the City prioritizes and expends funds in the
following order: Restricted, Committed, Assigned, and Unassigned. Each category in the
following hierarchy is ranked according to the degree of spending constraint.
Nonspendables represents balances set aside to indicate items do not represent available,
spendable resources even though they are a component of assets. Fund balances required to be
maintained intact, such as Permanent Funds, and assets not expected to be converted to cash, such
as prepaids, notes receivable, and land held for redevelopment are included. However, if
proceeds realized from the sale or collection of nonspendable assets are restricted, committed or
assigned, then Nonspendable amounts are required to be presented as a component of the
applicable category.
Restricted fund balances have external restrictions imposed by creditors, grantors, contributors,
laws, regulations, or enabling legislation which requires the resources to be used only for a
specific purpose. Nonspendable amounts subject to restrictions are included along with spendable
resources.
Committed fund balances have constraints imposed by Council Resolution of the City Council
which may be altered only by Council Resolution of the City Council. Nonspendable amounts
subject to council commitments are included along with spendable resources.
74
CITY OF soum SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 6 -NET POSITION AND FUND BALANCE (Continued)
Assigned fund balances are amounts constrained by the City's intent to be used for a specific
purpose, but are neither restricted nor committed. Intent is expressed by the City Council or its
designee and may be changed at the discretion of the City Council or its designee. The City
Council had delegated authority to the Finance Director to assign fund balances which are not
otherwise restricted or committed. This category includes nonspendables, when it is the City's
intent to use proceeds or collections for a specific purpose, and residual fund balances, if any, of
Special Revenue, Capital Projects and Debt Service Funds which have not been restricted or
committed.
Unassigned fund balance represents residual amounts that have not been restricted, committed, or
assigned. This includes the residual general fund balance and residual fund deficits, if any, of other
governmental funds.
Minimum Fund Balance Policies -The City's Reserve Policy is to have the General Fund
Reserves equal to at least two months of operating revenues of 15% and up to 20%, which is in
alignment with GFOA best practices. Included is an emergency reserve that reflects 2% of the
general fund operating expenditures budget as well as an economic contingency which is 7% of
general fund revenues. Funds in excess of these requirements will continue to be earmarked for
paying down long-term liabilities, such as the Retiree Health/Other Post-Employment Benefits
(OPEB) or for Infrastructure and Facilities Replacement needs.
Detailed classifications of the City's Fund Balances, as of June 30, 2017, are below:
CaP!tal Project Funds
Low and Moderate F.ast of101
General Income Housing Capital Sewer
Fund Balance Classifications Fund Assets lmE!:ovement Im~ctFees
Nonspendables:
Items not in spendable form:
Inventory and prepaid items $474
Total Nonspendable Fund Balances 474
Restricted for:
Sewer Impact Fees $688,223
Low and moderate housing projects $4,658,178
Total Restricted Fund Balances 4,658,178 688,223
Committed for:
Capital projects 2,490,575
Lo cal services 9,290,149
Total Committed Fund Balances 11,780,724
Assigned to:
Capital projects 5,244,279
Total Assigned Fund Balances 5,244,279
Unassigned:
General fund 39,278,746
Capital Improvement Fund ~$88,331}
Total Unassigned Fund Balances 39,278,746 (88,331)
Total Fund Balances $56,304,223 $4,658,178 ($88,331} $688,223
(Continued)
75
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
[ NOTE 6 -NET POSITION AND FUND BALANCE (Continued)
c.
Ca[!ital Project Funds
EastoflOl Capital Other
Traffic Child Care Developer Infrastructure Governmental
FnndBalance Classifications {continued) Im[!!!ct Fees Im[!!!ct Fees Dei!Qsit Reserve Fund Funds
Restricted for:
Traffic impact fees projects $7,045,993
Child Care impact fees projects $3,399,688
Developer deposit fees projects $72,884
Capital infrastructure projects $14,525,445
Gas Tax projects $931,545
Developer contnbutions projects 4,877,868
Community Development Block Grant projects 478,890
Maintenance districts projects 2,562,369
Transportation sales tax projects 2,189,418
City programs projects 4,135,445
Other Special Revenues projects 5,221,104
Capital projects activities 4,408,450
Total Restricted Fund Balances 7,045,993 3,399,688 72,884 14,525,445 24,805,089
Total Fnnd Balances $7,045,993 $3,399,688 $72,884 $14,525,445 $24,805,089
Net Deficit
The Capital Improvement Capital Projects Fund had net deficit in the amount of $88,331. Future
revenues are expected to offset the deficit.
The Health and Retirement Benefits Internal Service Fund had net deficit in the amount of
$17,704,113 at June 30, 2017. This deficit is attributable to the Net OPEB Obligation described in
Note 9.
D. Encumbrances
The City uses an encumbrance system as an extension of normal budgetary accounting for
governmental funds. Under this system, purchase orders, contracts, and other commitments for
the expenditure of monies are recorded in order to reserve that portion of applicable
appropriations. Encumbrances outstanding at year-end are recorded as restricted, committed or
assigned fund balance, depending on the classification of the resources to be used to liquidate the
encumbrance, since they do not constitute expenditures or liabilities. Unexpended appropriations
lapse at year-end and must be reappropriated in the following year. Encumbrances outstanding in
governmental funds as ofJune 30, 2017, were as listed below:
Governmental funds:
General Fund
Capital Improvement Capital Projects Fund
Other Governmental Funds
Total
76
Amount
$5,244,279
3,767,942
220,876
$9,233,097
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 7 -PENSION PLANS I
For purposes of measuring the net pension liability and deferred outflows/inflows of resources
related to pensions, and pension expense, information about the fiduciary net position of the
City's California Public Employees' Retirement System (CalPERS) plans (Plans) and additions
to/deductions from the Plans' fiduciary net position have been determined on the same basis as
they are reported by the CalPERS Financial Office. For this purpose, benefit payments (including
refunds of employee contributions) are recognized when due and payable in accordance with the
benefit terms. Investments are reported at fair value.
A. General Information about the Pension Plans
Plan Descriptions -All qualified permanent and probationary employees are eligible to
participate in the City's separate Safety (police and fire) and Miscellaneous (all other) Plans,
agent multiple-employer defined benefit pension plans administered by the California Public
Employees' Retirement System (CalPERS), which acts as a common investment and
administrative agent for its participating member employers. Benefit provisions under the Plans
are established by State statute and City resolution.
CalPERS issues publicly available reports that include a full description of the pension plans
regarding benefit provisions, assumptions and membership information that can be found on the
CalPERS website.
Benefits Provided -CalPERS provides service retirement and disability benefits, annual cost of
living adjustments and death benefits to plan members, who must be public employees and
beneficiaries. Benefits are based on years of credited service, equal to one year of full time
employment. Members with five years of total service are eligible to retire at age 50 with
statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10
years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957
' Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments
for each plan are applied as specified by the Public Employees' Retirement Law.
The Plans' provisions and benefits in effect at June 30, 2017, are summarized as follows:
Miscellaneous
Classic Plan Classic Plan PEPRAPlan
Hire date Prior to After On or after
April 25, 2010 April 25, 2010 January 1,2013
Benefit formula 2.7%@55 2%@60 2%@62
Benefit vesting schedule 5 years service 5 years service 5 years service
Benefit payments monthly for life monthly for life monthly for life
Retirement age 50-55 50-60 52-62
Monthly benefits, as a% ofeligible compensation 2.0%to2.7% 1.092% to 2.418% l.0%to 2.5%
Required employee contnbution rates 8% 7% 6.5%
Required employer contribution rates 27.822% 27.822% 27.822%
77
CITY OF soum SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 7 -PENSION PLAN (Continued) I
Hire date
Benefit fornrula
Benefit vesting schedule
Benefit payments
Retirement age
Monthly benefits, as a% of eligible compensation
Required employee contnbution rates
Required employer contnbution rates
Classic Plan
Prior to
April25,2010
3%@50
5 years service
monthly for life
50
3%
9%
43.678%
Safety
Classic Plan
After
April 25, 2010
3%@55
5 years service
monthly for life
50-55
2.4%to 3.0%
9%
43.678%
PEPRAPlan
On or after
January 1, 2013
2.7%@57
5 years service
monthly for life
50-57
2.0%to2.7%
11.5%
43.678%
Employees Covered -As of the June 30, 2015 actuarial valuation date and the June 30, 2016
measurement date, the following employees were covered by the benefit terms for the Plans:
Inactive employees or beneficiaries currently receiving benefits
Inactive employees entitled to but not yet receiving benefits
Active employees
Total
Miscellaneous
413
311
253
977
Safety
271
104
159
534
Contributions -Section 20814(c) of the California Public Employees' Retirement Law requires
that the employer contribution rates for all public employers be determined on an annual basis by
the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding
contributions for both Plans are determined annually on an actuarial basis as of June 30 by
CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs
of benefits earned by employees during the year, with an additional amount to finance any
unfunded accrued liability. The City is required to contribute the difference between the
actuarially determined rate and the contribution rate of employees.
B. Net Pension Liability
The City's net pension liability for each Plan is measured as the total pension liability, less the
pension plan's fiduciary net position. The net pension liability of each of the Plans is measured
as of June 30, 2016, using an annual actuarial valuation as of June 30, 2015 rolled forward to
June 30, 2016 using standard update procedures. A summary of principal assumptions and
methods used to determine the net pension liability is shown below.
78
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
J NOTE 7 -PENSION PLAN (Continued) I
Actuarial Assumptions -For the measurement period ended June 30, 2016, the total pension
liabilities were determined by rolling forward the June 30, 2015 total pension liability. The June
30, 2015 total pension liabilities were based on the following actuarial methods and assumptions:
Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate
Inflation
Salary Increase
Investment Rate ofRetum
Post Retirement Benefit Increase
Mortality
Miscellaneous and Safety
June 30, 2015
June 30, 2016
Entry-Age Nonna.I Cost Method
7.65%
2.75%
Varies by Entry Age and Service
7.50% Net of Pension Plan Investment Expenses,
includes Inflation
Contract COLA up to 2.75% until Purchasing Power
applies, 2.75% thereafter
Derived using CalPers Membership Data for all Funds
(1)
(1) The mortality table used was developed based on CalPERS' specific data. The table includes
20 years of mortality improvements using Society of Actuaries Scale BB. For more details
on this table, please refer to the CalPERS 2014 experience study report.
All other actuarial assumptions used in the June 30, 2015 valuation were based on the results of a
January 2015 actuarial experience study for the period 1997 to 2011, including updates to salary
increase, mortality and retirement rates. Further details of the Experience Study can be found on
the CalPERS website.
Discount Rate -The discount rate used to measure the total pension liability was 7.65% for each
Plan. To determine whether the municipal bond rate should be used in the calculation of a
discount rate for each plan, CalPERS stress tested plans that would most likely result in a
discount rate that would be different from the actuarially assumed discount rate. Based on the
testing, none of the tested plans run out of assets. Therefore, the current 7.65% discount rate is
adequate and the use of the municipal bond rate calculation is not necessary. The long term
expected discount rate of 7.65% will be applied to all plans in the Public Employees Retirement
Fund (PERF). The stress test results are presented in a detailed report that can be obtained from
the CalPERS website.
The long-term expected rate of return on pension plan investments was determined using a
building-block method in which best-estimate ranges of expected future real rates of return
(expected returns, net of pension plan investment expense and inflation) are developed for each
major asset class.
79
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
J NOTE 7 -PENSION PLAN (Continued) I
In determining the long-term expected rate of return, CalPERS took into account both short-term
and long-term market return expectations as well as the expected pension fund cash flows. Such
cash flows were developed assuming that both members and employers will make their required
contributions on time and as scheduled in all future years. Using historical returns of all the
funds' asset classes, expected compound (geometric) returns were calculated over the short-term
(first 10 years) and the long-term (11-60 years) using a building-block approach. Using the
expected nominal returns for both short-term and long-term, the present value of benefits was
calculated for each fund. The expected rate of return was set by calculating the single equivalent
expected return that arrived at the same present value of benefits for cash flows as the one
calculated using both short-term and long-term returns. The expected rate of return was then set
equivalent to the single equivalent rate calculated above and rounded down to the nearest one
quarter of one percent.
The table below reflects the long-term expected real rate of return by asset class. The rate of
return was calculated using the capital market assumptions applied to determine the discount rate
and asset allocation. These geometric rates of return are net of administrative expenses.
New
Strategic Real Return
Asset Class Allocation Years 1 -lO(a)
Global Equity 51.0%
Global Fixed Income 20.0%
Inflation Sensitive 6.0%
Private Equity 10.0%
Real Estate 10.0%
Infrastructure and Forestland 2.0%
Liquidity 1.0%
Total 100%
(a) An expected inflation of2.5% used for this period.
(b) An expected inflation of3.0% used for this period.
80
5.25%
0.99%
0.45%
6.83%
4.50%
4.50%
-0.55%
Real Return
Years 1 l+(b)
5.71%
2.43%
3.36%
6.95%
5.13%
5.09%>
-1.05%
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 7 -PENSION PLAN (Continued) I
C Changes in the Net Pension Liability
The changes in the Net Pension Liability for each Plan are as follows:
Miscellaneous Plan:
Increase (Decrease)
Total Pension Plan Fiduciary
Liabilit~ Net Position
Balance at June 30, 2015 $198,871,260 $142,302, 730
Changes in the year:
Service cost 3,079,994
Interest on the total pension liability 14,870,988
Changes of benefit tenns
Chases of assumptions
Differences between actual and expected experience (476,337)
Plan to plan resource movement 229
Contribution -employer 5,726,981
Contribution -employees 1,622,453
Net investment income 687,860
Benefit payments, including refunds of employee
contributions (11,085,829) (11,085,829)
Administrative expenses (86,726)
Net changes 6,388,816 (3,135,032)
Balance at June 30, 2016 $205,260,076 $139,167,698
Safety Plan:
Increase (Decrease)
Total Pension Plan Fiduciary
Liability Net Position
Balance at June 30, 2015 $268,679,186 $195,205,601
Changes in the year:
Service cost 5,329,842
Interest on the total pension liability 20,134,558
Changes of benefit tenns
Chases of assumptions
Differences between actual and expected experience (915,267)
Plan to plan resource movement (229)
Contribution -employer 8,535,737
Contribution -employees 1,961,907
Net investment income 950,612
Benefit payments, including refunds of employee
contributions (14,463,995) (14,463,995)
Administrative expenses (118,968)
Net changes 10,085,138 (3, 134,936)
Balance at June 30, 2016 $278, 764,324 $192,070,665
81
Net Pension
Liabilit~/(Asset2
$56,568,530
3,079,994
14,870,988
(476,337)
(229)
(5,726,981)
(1,622,453)
(687,860)
0
86,726
9,523,848
$66,092,378
Net Pension
Liability/~Asset2
$73,473,585
5,329,842
20,134,558
(915,267)
229
(8,535, 737)
(1,961,907)
(950,612)
0
118,968
13,220,074
$86,693,659
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 7 -PENSION PLAN (Continued) I
Sensitivity of the Net Pension Liability to Changes in the Discount Rate -The following
presents the net pension liability of the City for each Plan, calculated using the discount rate for
each Plan, as well as what the City's net pension liability would be if it were calculated using a
discount rate that is I-percentage point lower or I-percentage point higher than the current rate:
Miscellaneous Safety
1% Decrease 6.65% 6.65%
Net Pension Liability $91,969,258 $124,134,164
Current Discount Rate 7.65% 7.65%
Net Pension Liability $66,092,378 $86,693,659
1% Increase 8.65% 8.65%
Net Pension Liability $44,630,768 $55,923,952
Pension Plan Fiduciary Net Position -Detailed information about each pension plan's fiduciary
net position is available in the separately issued CalPERS financial reports.
D. Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
For the year ended June 30, 20I 7, the City recognized negative pension expenses of $986,502 and
$468,896 for the Miscellaneous and Safety Plans, respectively. At June 30, 2017, the City
reported deferred outflows of resources and deferred inflows of resources related to pensions
from the following sources:
Miscellaneous Plan:
Pension contributions subsequent to measurement date
Changes of assumptions
Differences between actual and expected experience
Net differences between projected and actual earnings on
plan investments
Total
82
Deferred Outflows Deferred Inflows
of Resources of Resources
$5,228,454
($674,931)
(599,362)
7,536,073
$12,764,527 ($1,274,293)
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 7 -PENSION PLAN (Continued) I
Safety Plan:
Pension contributions subsequent to measurement date
Changes of assumptions
Differences between actual and expected experience
Net differences between projected and actual earnings on
plan investments
Total
Deferred Outflows
of Resources
$8,071,060
10,644,950
$18, 716,010
Deferred Inflows
ofResources
($2,052,483)
(2,472,336)
($4,524, 819)
$13 ,299 ,514 reported as deferred outflows of resources related to contributions subsequent to the
measurement date will be recognized as a reduction of the net pension liability in the year ended
June 30, 2017. Other amounts reported as deferred outflows ofresources and deferred inflows of
resources related to pensions will be recognized as pension expense as follows:
Miscellaneous Plan:
Year Ended
June 30
2018
2019
2020
2021
Safety Plan:
Year Ended
June 30
2018
2019
2020
2021
83
Annual
Amortization
($165,956)
917,804
3,509,205
2,000,727
Annual
Amortization
($1,316,785)
(28,854)
4,706,291
2,759,479
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
!NOTE 8-DEFERRED COMPENSATION PLAN I
A. Deferred Compensation Plan
City employees may defer a portion of their compensation under a City sponsored Deferred
Compensation Plan created in accordance with Internal Revenue Code Section 457. Under this
Plan, participants are not taxed on the deferred portion of their compensation until it is distributed
to them; distributions may be made only at termination, retirement, death or in an emergency as
defined by the Plan.
The laws governing deferred compensation plan assets require plan assets to be held by a Trust
for the exclusive benefit of plan participants and their beneficiaries. Since the assets held under
these plans are not the City's property and are not subject to City control, they have been
excluded from these financial statements.
I NOTE 9 -OTHER POST-EMPLOYMENT BENEFITS
The City provides certain health care benefits for all employees who retire after attaining age 50
with at least five years of service or disability at any age. The City provides certain health care
benefits for those employees hired prior to April 25, 2010. In order to reduce the City's OPEB
obligations over time, the City changed to a defined contribution post-retirement health plan for
employees hired as of April 25, 2010 or after. For those new hires, the City is now providing a
medical after retirement health plan (MARA), and contributes 1.5% of salary for those plans.
Benefits are provided as authorized by various memorandums of understanding entered into by the
City and its employees. As of June 30, 2017, approximately 384 retirees were eligible to receive
benefits. The City provides fully paid medical coverage under various health care plans. A summary
of eligibility and retiree contribution requirements are shown below by bargaining unit:
Eligibility *Hired< 4/25/2010
* Age 50 and 5 years City service or disability at any age after 5 years
service
Medical Benefit *City pays single premium up to largest HMO single premium.
Cap for 2016/2017:
-$1,097.70/month pre-65 (Blue Shield)
-$575. 70/month post-65 Medical eligible (Blue Shield)
-$1,720.17/ month post-65 not Medicare eligible (Kaiser)
* Medicare ineligible retirees allowed to stay in their
pre-Medicare premium plans after age 65
*City pays premium and reimburses Medicare Part B hired
before 4/25/2010 only
Surviving Spouse *Participation with premium payment
Benefit * AFSCME, Local 1569, Mid-Management, IAFF
-surviving spouses covered 2 months following death of retiree
Dentai Vision, & Life None
84
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 9 -OTHER POST-EMPLOYMENT BENEFITS (Continued)
During fiscal year 2009, the City implemented the provisions of Governmental Accounting
Standards Board Statement No. 45, Accounting and Financial Reporting by Employers for
Postemployment Benefits Other Than Pensions. This Statement establishes uniform financial
reporting standards for employers providing postemployment benefits other than pensions
(OPEB). The provisions of this statement are applied prospectively and do affect prior years
financial statements. Required disclosures are presented below. The City offers retirees a single-
employer postemployment benefits plan that is administered by the City. The City's Health and
Retirement Benefits Fund hold assets designated forthe payment of City's OPEB obligations.
The City joined the California Employers' Retiree Benefit Trust (CERBT), an agent multiple-
employer plan administered by CALPERS, consisting of an aggregation of single-employer
plans.
A. Funding Policy and Actuarial Assumptions
The annual required contribution (ARC) was determined as part of a June 30, 2015 actuarial
valuation using the entry age normal actuarial cost method. This is a projected benefit cost
method, which takes into account those benefits that are expected to be earned in the future as
well as those already accrued. The actuarial assumptions included (a) 4.0% investment rate of
return if not pre-funded and assets remain in City's own investment portfolio; 5.22% if pre-
funded with CERBT, (b) 3.25% projected annual salary increase, (c) 3.0% inflation rate.
The actuarial assumptions also included the following health care cost trend:
Year Non-Medicare Medicare
2016 Actual Premiums
2017 Actual Premiums
2018 6.5% 6.7%
2019 6.0% 6.1%
2020 5.5% 5.6%
2021+ 5.0% 5.0%
The actuarial methods and assumptions used include techniques that smooth the effects of short-
term volatility in actuarial accrued liabilities and the actuarial value of assets. Actuarial
calculations reflect a long-term perspective and actuarial valuations involve estimates of the value
of reported amounts and assumptions about the probability of events far into the future.
Actuarially determined amounts are subject to revision at least biannually as results are compared
to past expectations and new estimates are made about the future. The City's OPEB unfunded
actuarial accrued liability is being amortized as a level percentage of projected payroll on a closed
basis using a 22-year amortization period.
85
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
J NOTE 9-OTHER POST-EMPLOYMENT BENEFITS (Continued)
B. Funding Progress and Funded Status
Generally accepted accounting principles permits contributions to be treated as OPEB assets and
deducted from the Actuarial Accrued Liability (AAL) when such contributions are placed in an
irrevocable trust or equivalent arrangement. In fiscal year 2017, the City made contribution less
than the ARC as presented below:
Annual required contribution (ARC)
Interest on net OPEB Obligation
Adjustment to annual required contribution
Annual OPEB cost
Contributions made:
Benefits paid
Prefunding contribution to trust
Total contributions
Change in net OPEB Asset I (Obligation)
Net OPEB Asset I (Obligation) at June 30, 2016
Net OPEB Asset I (Obligation) at June 30, 2017
$6,233,000
1,153,000
(2,436,000)
4,950,000
2,879,906
801,762
3,681,668
(1,268,332)
(24,904, 700)
($26, 173,032)
The Plan's annual required contributions and actual contributions for the year ended June 30,
2017 is set forth below (in thousands):
Percentage of
AnnualOPEB Actual AnnualOPEB NetOPEB
Fiscal Year Cost Contribution Contributed Obligation
6/30/2015 $5,884,000 $13,895,000 236% $23,810,700
6/30/2016 5,177,000 4,083,000 79% 24,904,700
6/30/2017 4,950,000 3,681,668 74% 26,173,032
Funded Status and Funding Progress -As of June 30, 2015, the most recent actuarial valuation
date, the plan was 21.9% funded. The Actuarial Accrued Liability (AAL) for benefits was
$73,752,000 and the Actuarial Value of Plan Assets was $16,175,000 resulting in an Unfunded
Actuarial Accrued Liability (UAAL) of $57,577,000. The covered payroll (annual payroll of active
employees covered by the plan) was $24,471,000 and the ratio ofUAAL to the covered payroll was
235.3%.
The schedule of funding progress presented immediately following the fmancial statements as
required supplementary information, presents multi-year trend information about whether the
actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued
liability for benefits. A separate audited GAAP basis for this post-employment benefit plan report
is not available.
86
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
jNOTE 10-JOINTLY GOVERNED ORGANIZATIONS I
The City participates in the jointly governed organizations discussed below through formally
organized and separate entities established under the Joint Exercise of Powers Act of the State of
California. As separate legal entities, these entities exercise full powers and authorities within the
scope of the related Joint Powers Agreements including the preparation of annual budgets,
accountability for all funds, the power to make and execute contracts and the right to sue and be
sued. Each joint organization is governed by a board consisting of representatives from member
municipalities. Each board controls the operations of the respective joint organization, including
selection of management and approval of operating budgets, independent of any influence by
member municipalities beyond their representation on that board. Obligations and liabilities of
this joint organization are not the City's responsibility and the City does not have an equity
interest in the assets of each joint organization except upon dissolution of the joint organization.
A. Oyster Point Marina
(OPM) was established in 1977 by the City and the San Mateo County Harbor District (Harbor
District) for the purpose of expanding, improving and operating the Oyster Point Marina and
Park. The governing board consists of two of the City's council members and two Harbor District
commissioners. The Harbor District operates OPM. Operation of the Marina provides revenues
for the marina's operations. The City retains title to the land; however, the City is not liable for
any obligations of the San Mateo County Harbor District. Condensed unaudited financial
information may be obtained from San Mateo County Harbor District, #1 Johnson Pier, Half
Moon Bay, CA 94019.
B. Peninsula Traffic Congestion Relief Alliance
(PTCRA) was formed from the merger of The Inter City Transportation Systems Management
Agency and Multi-City Transportation Systems Management Agency (MCTSMA) in 2000. The
members are Cities of South San Francisco, Brisbane, Colma, Daly City, Half Moon Bay,
Millbrae, Pacifica and San Bruno and seven other members for the purpose of mitigating traffic
congestion. The governing board consists of one council member from each member city. The
finance director of Daly City acts as the treasurer and controller of PTCRA. The individual cities
are not liable for the debts, liabilities or obligations of PTCRA. Each member city has an equal
interest in PTCRA. Condensed accrual basis unaudited financial information may be obtained
from the City of Daly City Finance Department, 333 90th Street, Daly City, CA 94015.
C. City/County Association of Governments
(C/CAG) was established in 1990 by the County of San Mateo and the Cities of San Mateo
County for preparation, adoption, monitoring and enforcing of Countywide state mandated plans.
A Board of Directors consisting of one council member from each member city and one member
from the County Board of Supervisors governs C/CAG. The city treasurer of San Carlos acts as
the treasurer of C/CAG. The individual cities and the County are not liable for the debts,
liabilities, or obligations of C/CAG. Condensed unaudited cash basis financial information may
be obtained from the City of San Carlos Finance Department, 666 Elm Street, San Carlos, CA
94070.
87
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
jNOTE 11 -RISK MANAGEMENT
A. Insurance Coverage
The City participates in Association of Bay Area Governments (ABAG) Plan Corporation, a non
profit benefit corporation established to provide liability insurance coverage, claims and risk
management, and legal defense to its participating members. ABAG Plan provides $5,000,000 of
general liability and automobile coverage per occurrence and is responsible for paying claims in
excess of the City's $100,000 self-insured retention. The City's liability coverage through
ABAG is a total of $30 million, with the first $5 million covered out of ABAG's financial
reserves, and with the next $25 million covered from two excess insurance policies acquired by
ABAG. The Plan includes a per occurrence or wrongful act or employee benefit wrongful act up
to $10,000,000 with two retained limits of $5,000,000. For the year ended June 30, 2017, the City
paid ABAG Plan $1,018,320 in premiums and did not receive a refund of premiums paid in prior
years. ABAG Plan has not determined the value of the City's interest in its net position.
Financial statements may be obtained from ABAG Services, P.O. Box 2050, Oakland, CA 94694-
2050.
The City has also purchased excess coverage insurance for worker's compensation claims from
CSAC Excess Insurance Authority $500,000 self-insured retention. For the past five fiscal years,
general liability and worker compensation settlements did not exceed insurance coverage.
B. Liability for Uninsured Claims
The City provides for the uninsured portion of claims and judgments in the Self Insurance
Internal Service Fund. Claims and judgments, including a provision for claims incurred but not
reported, are recorded when a loss is deemed probable of assertion and the amount of the loss is
reasonably determinable. As discussed above, the City has coverage for such claims, but it has
retained the risk for the deductible or uninsured portion of these claims.
The City's liability for uninsured claims is limited to workers' compensation and general liability
claims, as discussed above, and was estimated by management based on prior year's claims
experience as follows:
June 30, 2017 Fiscal Year
Workers' General 2015-2016
Compensation Liability Total Total
Balance, beginning of year $11,228,000 $172,947 $11,400,947 $11,344,000
Current year claims and changes in
estimates of prior years claims 3,148,309 415,602 3,563,911 2,869,747
Claims Paid (1,681,309) (310,607) (1,991,916) (2,812,800)
Balance, end of year $12,695,000 $277,942 $12,972,942 $11,400,947
Current portion $562,000 $150,000 $712,000 $712,000
88
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 12 -COMMITMENTS AND CONTINGENCIES I
The City is subject to litigation arising in the normal course of business. In the opinion of the
City Attorney there is no pending litigation which is likely to have a material adverse effect on
the financial position of the City.
The City participates in Federal and State grant programs. These programs have been audited by
the City's independent auditors in accordance with the provisions of the Federal Single Audit Act
as amended and applicable State requirements. No cost disallowances were proposed as a result
of these audits; however, these programs are still subject to further examination by the grantors
and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot
be determined at this time. The City expects such amounts, if any, to be immaterial.
A. Rental Revenues From Use of City Property
The Conference Center Authority, a discrete component unit, leases land from the City under an
operating lease commencing on January 1, 1999, with a 30-year term from February 1, 1999, to
January 31, 2029. The rent amount is subject to re-negotiation at the option of either party
between January 1 and February 28, 2009 and 2019. These leases are considered for accounting
purposes to be operating leases. Property lease revenue from the Conference Center Authority
during the year fiscal year ended June 30, 2017, was $420,000. The cost and carrying amount of
leased land under this lease receivable is $5,040,000. Future minimum lease payments from the
Conference Center Authority land leases are as follows:
Year ending June 30
2018
2019
2020
2021
2022
2023-2027
2028-2029
Total
89
Component Unit
Conference Center
$420,000
420,000
420,000
420,000
420,000
2,100,000
570,000
$4,770,000
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
I NOTE 12 -COMMITMENTS AND CONTINGENCIES (Continued) I
Price Club Associates leases the land for the Costco store on South Airport Boulevard from the
City. Lease payments are based on a percentage of Costco's gross annual sales, with minimum
annual rent set at $400,000, payable in monthly installments of $33,333. In fiscal 2014, Costco
exercised the option to extend the lease through fiscal year 2029, with an option for a 6 year
extension through fiscal year 2035. In fiscal 2017 lease payments were $400,000.
Magnolia Housing leases the land for Magnolia Plaza Senior Apartments from the City.
Minimum lease payments are set at $51,800, and are payable through the fiscal year 2062. In
fiscal year 2017 lease payments were $51,800.
Future minimum lease revenues for the Costco and Magnolia Plaza leases are as follows:
Year ending June 30: Costco Ma~nolia Plaza Total
2018 $400,000 $51,800 $451,800
2019 400,000 51,800 451,800
2020 400,000 51,800 451,800
2021 400,000 51,800 451,800
2022 400,000 51,800 451,800
2023-2027 2,000,000 259,000 2,259,000
2028-2032 2,000,000 259,000 2,259,000
2033-2037 800,000 259,000 1,059,000
2038-2042 259,000 259,000
2043-2047 259,000 259,000
2048-2052 259,000 259,000
2053-2057 259,000 259,000
2058-2062 259,000 259,000
$6,800,000 $2,331,000 $9,131,000
NOTE 13 -FORMER REDEVELOPMENT AGENCY DISSOLUTION AND SUCCESSOR
AGENCY ACTIVITIES
The activities of the Successor Agency are reported in the Successor Agency to the former
Redevelopment Agency Private-Purpose Trust Fund as the activities are under the control of the
Oversight Board. The City provides administrative services to the Successor Agency to wind
down the affairs of the former Redevelopment Agency.
Information presented in the following footnotes represents assets and liabilities of the Successor
Agency.
A. Cash and Investments
Cash and investments of the Successor Agency as of June 30, 2017 are discussed in Note 2 to the
financial statements. Information presented in the following footnotes represents other assets and
liabilities of the Successor Agency as of June 30, 2017.
90
NOTE 13
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
FORMER REDEVELOPMENT AGENCY DISSOLUTION AND SUCCESSOR
AGENCY ACTIVITIES (Continued)
B. Loans Receivable
The Successor Agency assumed the non-housing loans receivable of the former Redevelopment
Agency as of February 1, 2012. The former Redevelopment Agency engaged in programs
designed to encourage construction of or improvement to low-to-moderate income housing.
Under these programs, grants or loans were provided to homeowners or developers who agreed to
expend these funds in accordance with the Agency's terms.
C. Capital Assets
The Successor Agency assumed the capital assets of the former Redevelopment Agency as of
February 1, 2012. All capital assets are valued at historical cost or estimated historical cost if
actual historical cost is not available. Contributed capital assets are valued at their estimated fair
market value on the date contributed. The Successor Agency's policy is to capitalize all assets
with costs exceeding certain minimum thresholds and with useful lives exceeding two years.
All capital assets with limited useful lives are depreciated over their estimated useful lives. The
purpose of depreciation is to spread the cost of capital assets equitably among all users over the
life of these assets. The amount charged to depreciation expense each year represents that year's
pro rata share of the cost of capital assets.
Depreciation of all capital assets is charged as an expense against operations each year and the
total amount of depreciation taken over the years, called accumulated depreciation, is reported on
the balance sheet as a reduction in the book value of capital assets.
Depreciation is provided using the straight line method which means the cost of the asset is
divided by its expected useful life in years and the result is charged to expense each year until the
asset is fully depreciated. The Successor Agency has assigned the useful lives listed below to
capital assets:
Buildings
Improvements
Machinery and equipment
Furniture and fixtures
50 years
30 years
5-20 years
12 years
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Interest incurred during the construction phase is reflected in the capitalized value of the asset
constructed, net of interest earned on the invested proceeds over the same period. The
capitalization level is $20,000 for vehicles, and $100,000 for all else, including all other
equipment that is not a vehicle.
91
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2017
NOTE 13 -FORMER REDEVELOPMENT AGENCY DISSOLUTION AND SUCCESSOR
AGENCY ACTIVITIES (Continued)
Capital assets recorded at June 30 are comprised of:
Balance Transfer to the City Balance
June 30, 2016 Additions of South San Francisco June 30, 2017
Nduciary activities
Capital assets not being depreciated:
Land $52,769,724 ($50,249,460) $2,520,264
Total capital assets not
being depreciated 52,769,724 (50,249,460) 2,520,264
Capital assets being depreciated:
Buildings and Improvements 3,788,506 (2,860, 716) 927,790
Equipment and Vehicle 242,190 242,190
Furniture and Fixtures 21,506 21,506
Total capital assets being depreciated 4,052,202 (2,860,716) 1,191;486
Less accmnulated depreciation for:
Buildings and Improvements (805,650) ($69,646) 467,812 (407,484)
Equipment and Vehicle (239,083) (2,005) (241,088)
Furniture and Fixtures (21,505) (21,505)
Total accwnulated depreciation (1,066,238) (71,651) 467,812 (670,077)
Net capital assets being depreciated 2,985,964 (71,651) (2,392,904) 521,409
Nduciary activity capital assets, net $55,755,688 ($71,651) ($52,642,364) $3,041,673
Current year transfers to the City of South San Francisco include properties totaling $20,591,173
transferred from capital assets to property held for redevelopment in the General Fund, which has
been reported as a Special Item.
D. Long-Term Debt
All of the long-term debt of the Successor Agency were issued by the former Redevelopment
Agency. Current year transactions were as follows:
Balance Balance Current
Type ofOblig;ition June 30, 2016 Retirements June 30, 2017 Portion
2006 Revenue Bonds, 3.75 to 5.13%, due 9/1/35 (I) $56,775,000 ($56,775,000)
1999 Revenue Bonds, 3.3 to 5.0%, due 9/1/18 (2) 815,000 (255,000) $560,000 $275,000
Total Successor Agency $57,590,000 ($57 ,030,000) $560,000 $275,000
92
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REQUIRED SUPPLEMENTARY INFORMATION
97
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2017
Miscellaneous Agent Multiple-Employer Defined Benefit Pension Plans
Last 10 Years*
SCHEDULE OF CHANGES IN THENEf PENSION UABil.JfY AND RELATED RATIOS
Measurement Date 6/30/2014 6/30/2015 6/30/2016
Total Pension Llali.Iity
Service cost $3,449,973 $3,075,813 $3,079,994
Interest on total pension liability 13,930,544 14,393,013 14,870,988
Changes ofbenefit tenIIS
Changes ofassumptions (3,374,655)
Difference between expected and actual experience (1,567,798) (476,337)
Benefit payments, including refunds of employee
contributions (9,287,975) (10,407,243) (11,085,829)
Net change in total pension liali.Iity 8,092,542 2,119,130 6,388,816
Total pension Iiali.Iity-beginning 188,659,588 196,752,130 198,871,260
Total pension liali.Iity-eming (a) $196,752,130 $198,871,260 $205,260,076
Plan fiduciary net position
Contnbutions -employer $4,235,454 $4,546,984 $5,726,981
Contributions -employee 1,466,176 1,411,273 1,622,453
Net investment income 21,712,340 3,221,551 687,860
Other miscellaneous income
Benefit payments, including refunds of employee
contnbutions (9,287,975) (10,407,243) (11,085,829)
Plan to plan resource movement (50,555) 229
Administrative expense (160,268) (86,726)
Net change in plan fiduciary net position 18,125,995 (1,438,258) (3,135,032)
Plan fiduciary net position -beginning 125,614,993 143,740,988 142,302,730
Plan fiduciary net position -enmng (b) $143,740,988 $142,302,730 $139,167,698
Net pension liability -ending (a)-(b) $53,011,142 $56,568,530 $66,092,378
Plan fiduciary net position as a percentage of the
total pension liability 73.06% 71.56% 67.80%
Covered payroll $17,725,581 $17,798,104 $21,409,193
Net pension liability as percentage ofcovered-
employee payroll 299.07% 317.83% 308.71%
Notes to Schedule:
Benefit chanr:es. The figures above do not include any liability impact that may have resuhed from plan changes
which occurred after the actuarial vaIUation date. This applies for voluntary benefit changes as well as any offers
of Two Years Additional Service Credit (a.k.a. GJlden Handshakes).
98
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2017
Miscellaneous Agent Multiple-Employer Defined Benefit Pens ion Plans
Last 10 Years*
SCHEDULE OF CONTRIBUTIONS
Fiscal Year Ended June 30
Actuarially determined contnbution
Contnbutions in relation to the actuarially
determined contnbutions
Contnbution deficiency ( e:xces s)
Covered payroll
Contnbutions as a percentage of covered-
employee payroll
Notes to Schedule
Valuation date:
2015
$4,210,973
4,210,973
$0
$17,798,104
23.66%
6/30/2012
2016
$5,399,856
5,399,856
$0
$21,409,193
25.22%
6/30/2013
Methods and assumptions used to determine contnbution rates:
Actuarial cost method
Amortization method
Remaining amortization period
Asset valuation method
Inflation
Salary increases
Investment rate of return
Retirement age
Mortality
Entry age
Level percentage of payroll
24 years as of the Valuation Date
15-year smoothed market
2.75%
3.30% to 14.20% depending on Age,
Service, and type of employment
7.50% net of administrative expenses
The probabilities of Retirement are
based on the 2010 Ca!PERS Experience
Study for the period from 1997 to 2007
The probabilities of mortality are based
on the 2010 CalPERS Experience Study
for the period from 1997 to 2007. Pre-
retirement and Post-retirement mortality
rates include 5 years of projected
mortality improvement using Scale AA
published by the Society of Actuaries
99
2017
$5,228,454
5,228,454
$0
$29,390,370
17.79%
6/30/2014
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2017
Safety Agent l\fultiple-.Employer Defined Benefit Pension Plans
Last 10 Years*
SCHEDULE OF CHANGES IN TIIENEf PENSION LIABILITY AND RELATED RATIOS
Measurement Date 6/30/2014 6/30/2015 6/30/2016
Total Pension Llability
Service cost $5,143,842 $4,968,087 $5,329,842
Interest on total pension liability 18,899,544 19,398,484 20,134,558
Changes ofbenefit terms
Changes ofassumptions ( 4,789,129)
Difference between expected and actual experience ( 4,226,388) (915,267)
Benefit payments, including refunds of employee
contributions (13, 161,296) (13,556,606) (14,463,995)
Net change in total pension liability 10,882,090 1,794,448 10,085,138
Total pension liability-beginning 256,002,648 266,884,738 268,679,186
Total pension liability-ending (a) $266,884,738 $268,679,186 $278,764,324
Plan fiduciary net position
Contributions -employer $6,535,399 $7,191,715 $8,535,737
Contributions -employee 2,151,163 1,714,039 1,961,907
Net investment income 29,348,051 4,264,997 950,612
Other miscellaneous income
Benefit payments, including refunds of employee
contributions (13,161,296) (13,556,606) ( 14,463 ,995)
Plan to plan resource movement (229)
Administrative expense (219,696) (118,968)
Net change in plan fiduciary net position 24,873,317 (605,551) (3,134,936)
Plan fiduciary net position -beginning 170,937,835 195,811,152 195,205,601
Plan fiduciary net position -ending (b) $195,811,152 $195,205,601 $192,070,665
Net pension liability -ending (a)-(b) $71,073,586 $73,473,585 $86,693,659
Plan fiduciary net position as a percentage of the total
pens ion liability 73.37% 72.65% 68.90%
Covered payroll $15,994,412 $16,679,857 $18,986,895
Net pension liability as percentage of covered-
employee payroll 444.37% 440.49% 456.60%
Notes to Schedule:
Benefit chan~es. The figures above do not include any liability impact that may have resulted from plan changes
which occurred after the actuarial valuation date. This applies or voluntary benefit changes as well as any offers of
Two Years Additional Service Credit (a.k.a. Golden Handshakes).
100
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2017
Safety Agent Multiple-Employer Defined Benefit Pens ion Plans
Last 10 Years*
SCHEDULE OF CONTRIBUTIONS
Fiscal Year Ended June 30
Actuarially determined contnbution
Contnbutions in relation to the actuarially
determined contributions
Contnbution deficiency (excess)
Covered payroll
Contnbutions as a percentage of covered-
employee payroll
Notes to Schedule
Valuation date:
2015
$7,191,715
7,191,715
$0
$16,679,857
43.12%
6/30/2012
2016
$8,538,138
8,538,138
$0
$18,986,895
44.97%
6/30/2013
Methods and assumptions used to determine contnbution rates:
Actuarial cost method
Amortization method
Remaining amortization period
Asset valuation method
Inflation
Salary increases
Investment rate of return
Retirement age
Mortality
Entry age
Level percentage of payroll
24 years as of the Valuation Date
15-year smoothed market
2.75%
3.300/o to 14.20% depending on Age,
Service, and type of employment
7.50% net ofadministrative expenses
The probabilities ofRetirement are based
on the 2010 CalPERS &perience Study
The probabilities of mortality are based
on the 2010 CalPERS &perience Study
for the period from 1997 to 2007. Pre-
retirement and Post-retirement mortality
rates include 5 years of projected
mortality improvement using Scale AA
published by the Society of Actuaries
101
2017
$8,071,060
8,071,060
$0
$19,563,549
41.26%
6/30/2014
Actuarial
Valuation
Date
6/30/2012
6/30/2013
6/30/2015
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2017
Other Post-Emoloyment Benefits Schedule ofFunding Progress
(fu Thousands)
Overfunded
Fntry Age (Underfunded)
Actuarial Actuarial Actuarial
Value of Accrued Accrued Funded Covered
Assets Liability Liability Ratio Payroll
$0 $71,306 ($71,306) 0% $31,431
0 66,444 (66,444) 0% 29,914
16,175 73,752 (57,577) 21.9% 24,471
102
Overfunded
(Underfunded)
Actuarial
Liability as
Percentage of
Covered Payroll
(226.91'/o)
(222.1%)
(235.3%)
SUPPLEMENTARY INFORMATION
103
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GENERAL FUND
The General Fund is the City's primary operating fund. It accounts for all financial resources of the general
government, except those required to be accounted for in another fund. The General Fund is comprised of
the following:
GENERAL PURPOSE FUND
This fund accounts for resources traditionally associated with government, such as administration, public
safety, library, parks maintenance, and recreation, outside of those accounted for in other funds.
MEASURE W FUND
This fund accounts for revenue as the result of the voter-approved one-half percent sales and use tax.
Revenues are committed for maintenance and enhancement of local services.
105
ASSETS
Cash and investments
Receivables:
Accounts
Accrued interest
Due from Conference Center
Due from other funds
Inventory
Property held for redevelopment
Total Assets
LIABILITIES
Accounts payable
Accrued salaries and benefits
Other payable
Unearned revenue
Total Liabilities
FUND BALANCES
Nonspendable
Committed
Assigned
Unassigned
Total Fund Balances
CITY OF SOUTH SAN FRANCISCO
GENERAL FUND
COMBINING BALANCE SHEETS
JUNE 30, 2017
General Purpose
$25,098,149
4,855,369
64,817
43,668
336,000
474
20,582,335
$50,980,812
$2,012,208
1,569,242
278,678
106,610
3,966,738
474
2,490,575
5,244,279
39,278,746
47,014,074
Total Liabilities and Fund Balances $50,980,812
106
Measure W Total
$8,124,449 $33,222,598
1,165,700 6,021,069
64,817
43,668
336,000
474
20,582,335
$9,290,149 $60,270,961
$2,012,208
1,569,242
278,678
106,610
3,966,738
474
$9,290,149 11,780,724
5,244,279
39,278,746
9,290,149 56,304,223
$9,290,149 $60,270,961
CITY OF SOUTH SAN FRANCISCO
GENERAL FUND
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2017
General Pu!:eose MeasureW
REVENUES
Property taxes $33,405,829
Sales taxes 15,593,032 $8,886,444
Transient occupancy taxes 13,631,507
Franchise Fees 4,090,073
Other taxes 5,708,187
Intergovernmental 1,593,508
Interest and rentals 2,784,072
Licenses and permits 7,823,403
Charges for services 9,451,835
Fines and forfeitures 899,118
Other 1,092,691
Total Revenues 96,073,255 8,886,444
EXPENDITURES
Current:
City Council 206,950
City Clerk 607,096
City Treasurer 110,559
City Attorney 1,187,716
City Manager 1,948,911
Finance 2,613,473
Non-departmental 1,145,698
Human Resources 1,571,647
Fire 25,567,548
Police 25,539,781
Public Works 4,654,758
Parks and Recreation 14,897,157
Library 5,157,355
Economic and Community Development 7,158,564
Total Expenditures 92,367,213
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 3,706,042 8,886,444
OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets
Transfers in 6,021,853
Transfers out (5,031,908) (877,728)
Total Other Financing Sources (Uses) 989,945 (877,728)
Net Change in Fund Balances before special items 4,695,987 8,008,716
Special Item 20,582,335
Net Change in Fund Balances 25,278,322
Fund balances (deficits) -July 1 21,735,752 1,281,433
Fund balances (deficits) -June 30 $47,014,074 $9,290,149
107
Total
$33,405,829
24,479,476
13,631,507
4,090,073
5,708,187
1,593,508
2,784,072
7,823,403
9,451,835
899,118
1,092,691
104,959,699
206,950
607,096
110,559
1,187,716
1,948,911
2,613,473
1,145,698
1,571,647
25,567,548
25,539,781
4,654,758
14,897,157
5,157,355
7,158,564
92,367,213
12,592,486
6,021,853
(5,909,636)
112,217
12,704,703
20,582,335
33,287,038
23,017,185
$56,304,223
CITY OF SOUTH SAN FRANCISCO
GENERAL FUND
COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2017
General Purpose
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amount (Negative)
Resources (inflows):
Property taxes $25,486,789 $32,549 ,949 $33,405,829 $855,880
Sales taxes 16,105,336 16,105,336 15,593,032 (512,304)
Transient occupancy taxes 13,100,000 13,500,000 13,631,507 131,507
Franchise fees 4,060,000 4,060,000 4,090,073 30,073
Other taxes 5,083,400 5,483,400 5,708,187 224,787
Intergovernmental 6,794,956 2,504,369 1,593,508 (910,861)
Interest and rentals 3,071,500 3,071,500 2,784,072 (287,428)
Licenses and permits 8,411,713 8,411,713 7,823,403 (588,310)
Charges for services 8,601,108 8,681,908 9,451,835 769,927
Fines and forfeitures 838,500 838,500 899,118 60,618
Other 165,430 185,930 1,092,691 906,761
Amounts available for appropriation 91,718,732 95,392,605 96,073,255 680,650
Charges to appropriations (outflows)
City Council 204,499 207,500 206,950 550
City Clerk 647,864 703,244 631,225 72,019
City Treasurer 123,340 123,340 110,559 12,781
City Attorney 802,002 1,188,002 1,187,716 286
City Manager 1,926,245 2,632,838 2,632,068 770
Finance 2,477,795 3,045,461 3,045,450 11
Non-departmental 473,973 1,212,102 1,211,362 740
Human Resources 1,458,009 1,622,360 1,621,682 678
Fire 25,689,589 26,121,215 25,582,889 538,326
Police 27,104,498 26,319,956 25,539,781 780,175
Public Works 4,975,860 5,229,163 5,173,685 55,478
Parks and Recreation 14,553,266 15,361,255 15,002,999 358,256
Library 5,051,647 5,372,318 5,157,355 214,963
Economic and Community Development 10,331,488 11,115,411 10,507,771 607,640
Total charges to appropriations 95,820,075 100,254,165 97,611,492 2,642,673
OTHER FINANCING SOURCES (USES)
Transfers in 6,089,393 6,208,393 6,021,853 (186,540)
Transfers out (1,668,980) (6,484,937) (5,031,908) 1,453,029
Total Other Financing Sources (Uses) 4,420,413 (276,544) 989,945 1,266,489
NET CHANGE lN FUND BALANCES BEFORE SPECIAL ITEMS 319,070 (5,138,104) (548,292) 4,589,812
Special Item 20,582,335 20,582,335
Net Change in Fund Balances $319,070 $15,444,231 20,034,043 $4,589,812
Fund Balance -July 1 21,735,752
Adjustment to budgetary basis:
Encumbrance adjustments 5,244,279
Fund Balance -June 30 $47,014,074
108
MeasureW Total
Variance with Variance with
Budgeted Amounts Final Budget Budgeted Amounts Final Budget
Actual Positive Actual Positive
Original Final Amount (Negative) Original Final Amount {Negative)
$25,486,789 $32,549,949 $33,405,829 $855,880
$7,000,000 $7,000,000 $8,886,444 $1,886,444 23,105,336 23,105,336 24,479,476 1,374,140
13,100,000 13,500,000 13,631,507 131,507
4,060,000 4,060,000 4,090,073 30,073
5,083,400 5,483,400 5,708,187 224,787
6,794,956 2,504,369 1,593,508 (910,861)
3,071,500 3,071,500 2,784,072 (287,428)
8,411,713 8,411,713 7,823,403 (588,310)
8,601,108 8,681,908 9,451,835 769,927
838,500 838,500 899,118 60,618
165,430 185,930 1,092,691 906,761
7,000,000 7,000,000 8,886,444 1,886,444 98,718,732 102,392,605 104,959,699 2,567,094
204,499 207,500 206,950 550
647,864 703,244 631,225 72,019
123,340 123,340 110,559 12,781
802,002 1,188,002 1,187,716 286
1,926,245 2,632,838 2,632,068 770
2,477,795 3,045,461 3,045,450 11
473,973 1,212,102 1,211,362 740
1,458,009 1,622,360 1,621,682 678
25,689,589 26,121,215 25,582,889 538,326
27,104,498 26,319,956 25,539,781 780,175
176,178 176,178 4,975,860 5,405,341 5,173,685 231,656
14,553,266 15,361,255 15,002,999 358,256
5,051,647 5,372,318 5,157,355 214,963
10,331,488 11,115,411 10,507,771 607,640
176,178 176,178 95,820,075 100,430,343 97,611,492 2,818,851
6,089,393 6,208,393 6,021,853 (186,540)
(5,500,000) (5,500,000) (877,728) 4,622,272 (7, 168,980) (11,984,937) (5,909,636) 6,075,301
(5,500,000) (5,500,000) (877,728) 4,622,272 (1,079,587) (5,776,544) 112,217 5,888,761
1,500,000 1,323,822 8,008,716 6,684,894 1,819,070 (3,814,282) 7,460,424 11,274,706
20,582,335 20,582,335
$1,500,000 $1,323,822 8,008,716 $6,684,894 $1,819,070 $16,768,053 28,042,759 $11,274,706
1,281,433 23,017,185
5,244,279
$9,290,149 $56,304,223
109
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MAJORGOVERNMENTALFUNDSOTHERTHAN
GENERAL FUND AND SPECIAL REVENUE FUNDS
CAPITAL IMPROVEMENT FUND
To account for 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.
EAST OF 101 SEWER IMP ACT FEES CAPITAL PROJECTS FUND
These fees provide new development's share of new and rehabilitated sewer collection and treatment
facilities to serve the East of Highway 101 area.
EAST OF 101 TRAFFIC IMP ACT FEES CAPITAL PROJECTS FUND
These fees are to provide new development's share of new and expanded roadway and intersection
improvements to serve the East of Highway 101 area.
CHILD CARE IMP ACT FEES CAPITAL PROJECTS FUND
These citywide fees provide new development's share of new and expanded childcare facilities to serve the
City.
DEVELOPER DEPOSIT CAPITAL PROJECTS FUND
These fees provide new development's share of funding for the Oyster Point at Highway 101 interchange
improvements.
CAPITAL INFRASTRUCTURE RESERVE FUND
Replacement, upgrade, and maintenance of the City's infrastructure are backlogged, constituting a
significant liability. Funds are set aside in this fund as part of the budget process and as part of the City's
reserve policy to address the replacement and/or upgrade of the city infrastructure (such as parks,
buildings, facilities, streets, sidewalks, and storm water facilities).
111
CITY OF SOUTH SAN FRANCISCO
CAPITAL IMPROVEMENT CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2017
REVENUES:
Intergovernmental
Other
Total Revenues
EXPENDITURES:
Current:
Public works
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OTIIBR FINANCING SOURCES (USES)
Proceeds from debt
Transfers in
Total other financing sources (uses)
NET CHANGE IN FUND BALANCE
Fund balance -July 1
Adjustment to budgetary basis:
Encumbrance adjustments
Fund balance -June 30
112
Budget
$7,642,594
250,000
7,892,594
33,095,750
33,095,750
(25,203,156)
218,917
24,597,480
24,816,397
($386,759)
Actual Amounts
$505,664
110,019
615,683
10,018,623
10,018,623
(9,402,940)
5,179,644
5,179,644
( 4,223,296)
367,023
3,767,942
($88,331)
Variance with
Final Budget
Positive
(Negative)
($7, 136,930)
(139,981)
(7,276,911)
23,077,127
23,077,127
15,800,216
(218,917)
(19,417,836)
(19,636,753)
($3,836,537)
CITY OF SOUTH SAN FRANCISCO
EAST OF 101 SEWER IMP ACT FEES CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
REVENUES:
Interest and rental
Charges for services
Total Revenues
EXPENDITURES:
Current:
N"on-depar1:nlental
Total Expenditures
EXCESS (DEFICIEN"CY) OF REVENUES
OVER EXPENDITURES
OTHER FIN"ANCIN"G SOURCES (USES)
Transfers out
Total other financing sources (uses)
N"ET CHANGE rn FUND BALANCE
Fund balance (deficit) -July 1
Fund balance (deficit) -June 30
FOR THE YEAR ENDED JUNE 30, 2017
Budget
$185,000
185,000
2,500
2,500
182,500
(342,101)
(342,101)
($159,601)
113
Actual Amounts
$3,065
185,752
188,817
2,500
2,500
186,317
(1,860)
(l,860)
184,457
503,766
$688,223
Variance with
Final Budget
Positive
(Negative)
$3,065
752
3,817
3,817
340,241
340,241
$344,058
CITY OF SOUTH SAN FRANCISCO
EAST OF 101 TRAFFIC IMPACT FEES CAPITAL PROJECTS FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2017
REVENUES:
Interest and rental
Charges for services
Total Revenues
EXPENDITURES:
Current:
Public works
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers (out)
Total other financing sources (uses)
NET CHANGE IN FUND BALANCE
Fund balance -July 1
Fund balance -June 30
Budget
$109,000
109,000
2,500
2,500
106,500
(3,533,636)
(3,533,636)
($3,427, 136)
114
Variance with
Final Budget
Positive
Actual Amounts (Negative)
$9,506 $9,506
109,867 867
119,373 10,373
2,500
2,500
116,873 10,373
(284,133) 3,249,503
(284,133) 3,249,503
(167,260) $3,259,876
7,213,253
$7,045,993
CITY OF SOUTH SAN FRANCISCO
CAPITAL INFRASTRUCTURE RESERVE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Final Positive
Budget Actual Amounts (Negative)
REVENUES:
Interest and rental $16,555 $16,555
Total Revenues 16,555 16,555
OTHER FINANCING SOURCES (USES)
Transfers in 2,666,000 2,666,000
Transfers out (6,550,040) (5, 795,495) 754,545
Total other financing sources. (uses) (3,884,040) (3, 129,495) 754,545
NET CHANGE IN FUND BALANCE ($3,867,485) (3,112,940) $754,545
Fund balance -July 1 17,638,385
Fund balance -June 30 $14,525,445
117
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NON-MAJOR GOVERNMENTAL FUNDS
Special revenue funds are used to account for revenue sources that are restricted by law or administrative
action to expenditures for specified purposes. Special revenue funds used by the City of South San
Francisco include:
Gas Tax -Accounts for State monies received and expended for street improvements, repairs,
engineering, and administration under Streets and Highway Code Sections 2105, 2106, 2107, and
2107.5. Includes sales taxes on gasoline received from the State's Traffic Congestion Relief Fund.
Developer Contributions -Accounts for fees deposited for planning and engineering reviews or
for future project development.
Federal Aviation Grant -This fund accounts for federal monies received for insulating
structures against airport noise.
Community Development Block Grant -Accounts for Federal monies received to be expended
for development of jobs and suitable housing for low-income residents.
Maintenance District -Accounts for a portion of property tax dedicated to provide for the
maintenance of landscaped areas within housing developments.
Transportation Sales Tax -Accounts for the sales tax that provides resources for street
improvements and repairs.
Solid Waste Reduction -Accounts for revenues and expenditures associated with the waste
reduction, recycling, composting and household hazardous waste programs for residents and
businesses.
Supplemental Law Enforcement Services -Accounts for State monies provided for designated
Police department services.
City Programs -Organizations and individuals provide revenues that fund certain programs and
services.
Affordable Housing Trust -The inclusionary housing requirement in the City provides that 20%
of new residential housing units (for projects of 4 or more units) be affordable. These in-lieu fees
(in-lieu of production of affordable housing units by the developer) provide new residential
development's share of affordable housing units.
PEG Equipment and Access -Accounts for the one percent of money set-aside from cable
franchise fees that are used to support public, educational and governmental (PEG) channels.
Transit Station Enhancement in-Lieu Fee -Accounts for revenues that are collected as a
negotiated community benefit.
119
NON-MAJOR GOVERNMENTAL FUNDS (Continued)
Capital projects funds are used to account for resources used for the acquisition and construction of
capital facilities or major capital equipment, except for capital improvements financed by proprietary
funds. Capital projects funds used at the City of South San Francisco include:
Non-obligated Capital Projects -Accounts for the construction of assets financed by non-
obligated debt.
Public Safety Impact Fee -These fees are to provide new development's share of funding for
the replacement of public safety capital equipment, vehicles and facilities.
Oyster Point Improvements Impact Fees Capital Projects Fund -These fees provide new
development's share of funding for the Oyster Point at Highway 101 interchange improvements.
Sewer Capacity Charges -accounts for cost recovery charged to new development based on
proportional benefit, associated with providing sewer collection and treatment capacity to new
development, both through existing infrastructure provided, and through future capital projects
not funded by other sources.
120
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ASSETS
Cash and investments
Receivables:
Accounts
Accrued interest
Loans
Restricted cash and investments
Land held for resale
Total Assets
LIABILITIES
Liabilities:
Accounts payable
Other payable
Deposits
Due to other funds
Unearned revenue
Total Liabilities
Fund Balances:
Restricted
Total Fund Balances
Total Liabilities and Fund Balances
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2017
SPECIAL REVENUE FUNDS
Federal
Developer Aviation
Gas Tax Contributions Grant
$927,786 $6,580,266 $734,127
3,759 19,047 2,729
$931,545 $6,599,313 $736,856
$49,693 $55
1,671,752
736,801
1,721,445 736,856
$931,545 4,877,868
931,545 4,877,868
$931,545 $6,599,313 $736,856
122
Community
Development Maintenance
Block Grant Districts
$2,562,671
$91,856
349,331
108,377
$549,564 $2,562,671
$68,129 $302
2,545
70,674 302
478,890 2,562,369
478,890 2,562,369
$549,564 $2,562,671
SPECIAL REVENUE FUNDS
Solid Supplemental Affordable PEG Transit Station
Transportation Waste Law Enforce-City Housing Equipment and Enhancement
Sales Tax Reduction ment Services Programs Trust Access In-Lieu Fee
$2,182,696 $527,314 $859 $4,169,031 $1,721,045 $924,056 $57,563
15,840 330 44,188
6,722 244 15,460 6,146 3,052 1,418
20,206
1,900,000
$2,189,418 $543,154 $1,103 $4,184,491 $3,647,727 $971,296 $58,981
$49,046
$157
$1,000
157 1,000 49,046
$2,189,418 542,997 103 4,135,445 $3,647,727 $971,296 $58,981
2,189,418 542,997 103 4,135,445 3,647,727 971,296 58,981
$2,189,418 $543,154 $1,103 $4,184,491 $3,647,727 $971,296 $58,981
(Continued)
123
ASSETS
Cash and investments
Receivables:
Accounts
Accrued interest
Loans
Restricted cash and investments
Land held for resale
Total Assets
LIABILITIES
Liabilities:
Accounts payable
Other payable
Deposits
Due to other funds
Unearned revenue
Total Liabilities
Fund Balances:
Restricted
Total Fund Balances
Total Liabilities and Fund Balances
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2017
CAPITAL PROJECTS FUNDS
Non-obligated Public Oyster Point
Capital Safety Improvement
Projects Imeact Fee Imeact Fees
$41,857 $392,544 $29,168
1,590 16
$41,857 $394,134 $29,184
$41,857 $394,134 $29,184
41,857 394,134 29,184
$41,857 $394,134 $29,184
124
Total
Sewer Nonmajor
Capacity Governmental
Char&es Funds
$3,931,801 $24, 782, 784
152,214
11,474 71,657
369,537
108,377
1,900,000
$3,943,275 $27,384,569
$167,225
2,702
1,671,752
1,000
736,801
2,579,480
$3,943,275 24,805,089
3,943,275 24,805,089
$3,943,275 $27,384,569
This Page Left Intentionally Blank
CITY OF SOUTH SAN FRANCISCO
NONMAJORGOVERNMENTALFUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2017
SPECIAL REVENUE FUNDS
Federal Community
Developer Aviation Development
Gas Tax Contributions Grants Block Grant
REVENUES
Property taxes
Other taxes
Intergovernmental $1,507,105 $377,470
Interest and rentals 1,216 $8,047 $995 44,349
Charges for services 2,365,609
Other 10,694
Total Revenues 1,508,321 2,373,656 995 432,513
EXPENDITURES
Current:
Economic and community development 319,643 995 851,305
Public works
:Non-departmental
Fire
Police
Other
Debt service:
Principal repayments
Total Expenditures 319,643 995 851,305
EXCESS (DEFICIE:NCY) OF REVENUES
OVER (UNDER) EXPE:NDITURES 1,508,321 2,054,013 (418,792)
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out (1,854,509) (57,200~
Total Other Financing Sources (Uses) (1,854,509) (57,200)
:Net Change in Fund Balances (346,188) 1,996,813 (418,792)
Fund balance -July 1 1,277,733 2,881,055 897,682
Fund balance -June 30 $931,545 $4,877,868 $478,890
126
Maintenance
Districts
$1,751,019
1,751,019
1,199,741
1,199,741
551,278
(141,990)
(141,990)
409,288
2,153,081
$2,562,369
Transportation
Sales Tax
$1,568,013
2,755
1,570,768
1,570,768
(657,956)
(657,956)
912,812
1,276,606
$2,189,418
Solid
Waste
Reduction
$190,078
190,078
130,523
130,523
59,555
(282,201)
(282,201)
(222,646)
765,643
$542,997
SPECIAL REVENUE FUNDS
Supplemental
Law Enforce-
ment Services
$131,129
139
131,268
131,268
131,268
103
$103
City
Programs
$5,414
909,264
914,678
203,451
270,338
473,789
440,889
(500,000)
(500,000)
(59,111)
4,194,556
$4,135,445
127
Affordable
Housing
Trust
$22,008
22,008
22,008
22,008
3,625,719
$3,647,727
PEG Transit Station
Equipment and Enhancement
Access In-Lieu Fee
$1,177 $3,193
182,289
183,466 3,193
2,880
3,845
2,880 3,845
180,586 (652)
459,633
(400,000)
59,633
180,586 58,981
790,710
$971,296 $58,981
(Continued)
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2017
CAPITAL PROJECTS FUNDS
Non-obligated Public Oyster Point Sewer
Capital Safety Improvement Capacity
Projects lmJ.!act Fee lmJ.!act Fees Chaq~es
REVENUES
Property taxes
Other taxes
Intergovernmental $36,024
Interest and rentals $545 $5
Charges for services 23,650 1,630,615
Other 132,654
Total Revenues 133,199 23,655 1,666,639
EXPENDITURES
Current:
Economic and community development
Public works 36,285
Non-departmental
Fire 64,818
Police 123,597
Other
Debt service:
Principal repayments 23,000
Total Expenditures 188,415 23,000 36,285
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (55,216) 655 1,630,354
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out ($475,220) (3,196)
Total Other Financing Sources (Uses) (475,220) (3,196)
Net Change in Fund Balances (475,220) (58,412) 655 1,630,354
Fund balance -July 1 517,077 452,546 28,529 2,312,921
Fund balance -June 30 $41,857 $394,134 $29,184 $3,943,275
128
Total
Nonmajor
Governmental
Funds
$1,751,019
1,699,142
1,920,599
89,843
4,209,952
1,234,901
10,905,456
1,302,466
1,236,026
2,880
64,818
458,316
274,183
23,000
3,361,689
7,543,767
459,633
(4,372,272)
(3,912,639)
3,631,128
21,173,961
$24,805,089
This Page Left Intentionally Blank
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2017
GAS TAX DEVELOPER CONTRIBUTIONS
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES
Property taxes
Other taxes
Intergovernmental $1,600,736 $1,507,105 ($93,631)
Interest and rentals 15,000 1,216 (13,784) $8,047 $8,047
Charges for services $1,702,000 2,365,609 663,609
Other
Total Revenues 1,615,736 1,508,321 (107,415) 1,702,000 2,373,656 671,656
EXPENDITURES
Current:
Economic and community development 438,650 438,341 309
Public works
Non-departmental
Fire
Other
Police
Debt service:
Principal repayments
Total Expenditures 438,650 438,341 309
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 1,615,736 1,508,321 (107,415) 1,263,350 1,935,315 671,965
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out (2,927,493) (1,854,509) 1,072,984 (643,512) (57,200) 586,312
Total Other Financing Sources (Uses) (2,927,493) (1,854,509) 1,072,984 (643,512) (57,200) 586,312
NET CHANGE IN FUND BALANCES ($1,311,757) (346, 188) $965,569 $619,838 1,878, 115 $1,258,277
Adjustment to budgetary basis:
Encumbrance adjustments 118,698
Fund balance -July 1 1,277,733 2,881,055
Fund balance -June 30 $931,545 $4,877,868
130
FEDERAL AVIATION COMMUNITY DEVELOPMENT
GRANT BLOCK GRANT MAINTENANCE DISTRICTS
Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative)
$1,389,805 $1,751,019 $361,214
$647,321 $377,470 ($269,851)
$4,000 $995 ($3,005) 44,349 44,349
11,437 10,694 ~7432
4,000 995 (3,005) 658,758 432,513 (226,2452 1,389,805 1,751,019 361,214
500 995 (495) 833,076 931,612 (98,536)
1,559,251 1,199,741 359,510
___ 5o_o _____ 99_5 ____ (_49_5~) __ 8_3~3,_07_6_ 931,612 (98,5362 1,559,251 1,199,741 359,510
3,500 (3,500) (174,318) (499,099) (324,781) (169,446) __ 55_1.._,2_78 ____ 72_0.._,7_24_
(95,330) 95,330 (218,5212 (141,9902 76,531
(95,3302 95,330 (218,5212 (141,990) 76,531
$3,500 ($3,500) ($269,6482 (499,099) ($229,4512 ($387,9672 409,288 $797,255
80,307
897,682 2,153,081
$478,890 $2,562,369
131
CITY OF SOUTH SAN FRANCISCO
NONMAJORGOVERNMENTALFUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2017
TRANSPORTATION SALES TAX SOLID WASTE REDUCTION
Variance Variance
Final Positive Final Positive
Budliiet Actual (Neliiative2 Budget Actual (Negative)
REVENUES
Property taxes
Other taxes $1,468,995 $1,568,013 $99,018
Intergovernmental
Interest and rentals 25,000 2,755 (22,245)
Charges for services $180,000 $190,078 $10,078
Other
Total Revenues 1,493,995 1,570,768 76,773 180,000 190,078 10,078
EXPENDITURES
Current:
Economic and community development 157,697 151,747 5,950
Public works
Non-departmental
Fire
Other
Police
Debt service:
Principal repayments
Total Expenditures 157,697 151,747 5,950
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPEN"DITURES 1,493,995 1,570,768 76,773 22,303 38,331 16,028
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out (2,581,163) (657,956) 1,923,207 (766,8702 (282,2012 484,669
Total Other Financing Sources (Uses) (2,581,163) (657,9562 1,923,207 (766,8702 (282,201) 484,669
N"ET CHANGE IN FUN"D BALANCES ($1,087,168) 912,812 $1,999,980 ($744,5672 (243,870) $500,697
Adjustment to budgetary basis:
Encumbrance adjustments 21,224
Fund balance -July 1 1,276,606 765,643
Fund balance -June 30 $2,189,418 $542,997
132
SUPPLEMENTAL LAW
ENFORCEMENT SERVICES
Variance
Final Positive
Budget Actual (Negative)
$100,000 $131,129 $31,129
139 139
100,000 131,268 31,268
100,000 131,268 (31,268)
100,000 131,268 (31,268)
103
$103
CITY PROGRAMS
Final
Budget
$909,000
909,000
270,000
226,423
496,423
412,577
(1,622,982)
(l,622,982)
($1,210,405)
Actual
$5,414
909,264
914,678
270,338
203,451
473,789
440,889
(500,000)
(500,000)
Variance
Positive
(Negative)
$5,414
264
5,678
(338)
22,972
22,634
28,312
1,122,982
1,122,982
(59,111) $1,151,294
4,194,556
$4,135,445
133
(Continued)
AFFORDABLE HOUSING TRUST
Final
Budget
$22,000
22,000
22,000
$22,000
Actual
$22,008
22,008
22,008
22,008
3,625,719
$3,647,727
Variance
Positive
(Negative)
$8
8
8
$8
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2017
PEG TRANSIT ENHANCEMENT
EQUIPMENT AND ACCESS IN-LIEU FEE
Variance Variance
Final Positive Final Positive
Budll;et Actual (Negative) Budll;et Actual (Negative)
REVENUES
Property taxes
Other taxes
Intergovernmental
Interest and rentals $5,000 $1,177 ($3,823) $3,193 $3,193
Charges for services
Other 125,000 182,289 57,289
Total Revenues 130,000 183,466 53,466 3,193 3,193
EXPENDITURES
Current:
Economic and community development
Public works
Non-departmental 209,117 49,380 159,737
Fire
Other 3,845 3,845
Police
Debt service:
Principal repayments
Total Expenditures 209,117 49,380 159,737 3,845 3,845
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (79,117) 134,086 213,203 (652) (652)
OTHER FINANCING SOURCES (USES)
Transfers in $460,000 459,633 (367)
Transfers out (400,000) (400,000)
Total Other Financing Sources (Uses) 60,000 59,633 (367)
NET CHANGE IN FUND BALANCES ($79,117) 134,086 $213,203 $60,000 58,981 ($1,019)
Adjustment to budgetary basis:
Encumbrance adjustments 46,500
Fund balance -July 1 790,710
Fund balance -June 30 $971,296 $58,981
134
NONOBLIGATED
CAPITAL PROJECTS
Variance
Final Positive
Budget Actual (Negative)
($475,220) ($475,220) ----
(475,220) (475,220) ----
($475,220) (475,220) ====
517,077
$41,857
PUBLIC SAFETY
Final
Budget
$132,000
132,000
70,294
118,323
188,617
(56,617)
IMPACT FEE
Actual
$545
132,654
133,199
64,818
123,597
188,415
(55,216)
Variance
Positive
(Negative2
$545
654
1,199
5,476
5,274
(2022
1,401
OYSTER POINT
IMPROVEMENT IMPACT FEES
Variance
Final Positive
Budget Actual (Negative2
$5 $5
$23,650 23,650
23,650 23,655 5
52,561 52,561
23,000 (23,000)
52,561 23,000 29,561
(28,9112 655 29,566
(137,220) __ (._.3, ...... 19_6~) __ 13_4._,0_24_ ---------------
(137,220) (3,196) __ 13_4._,0_24_ ---------------
($193,8372 (58,412) $135,425 ($28,9112 655 $29,566
452,546 28,529
$394,134 $29,184
135
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2016
SEWER
CAP A CITY CHARGES
Variance
Final Positive
Budget Actual (Negative)
REVENUES
Property taxes
Other taxes
Intergovernmental $36,024 $36,024
Interest and rentals
Charges for services $1,630,000 1,630,615 615
Other
Total Revenues 1,630,000 1,666,639 36,639
EXPENDITURES
Current:
Economic and community development
Public works 2,500 36,285 (33,785)
Non-departmental
Fire
Other
Police
Debt service:
Principal repayments
Total Expenditures 2,500 36,285 (33,785)
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 1,627,500 1,630,354 2,854
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
I Total Other Financing Sources (Uses)
NET CHANGE IN FUND BALANCES $1,627,500 1,630,354 $2,854
Adjustment to budgetary basis:
Encumbrance adjustments
Fund balance -July 1 2,312,921
Fund balance -June 30 $3,943,275
136
INTERNAL SERVICE FUNDS
Internal service funds account for department services and financing performed for other departments
within the same governmental jurisdiction. Funding comes from charges assessed to the departments
benefiting from the service. Internal service funds used at the City include:
City Service -Accounts for vehicle maintenance and information technology services provided
to City departments.
Self Insurance -Accounts for workers' compensation, general liability and property damage
claim activity and financing is represented in this fund.
Health and Retirement Benefits -Accounts for health and retirement benefits paid on the behalf
of eligible City employees.
Equipment Replacement -Accounts for resources set-aside for the future replacement of City
vehicles and equipment.
137
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ASSETS
Current assets:
Cash and investments
Receivables:
Accounts
Accrued interest
Deposit
Total current assets
Noncurrent assets:
Capital assets:
Nondepreciable
CITY OF SOUTH SAN FRANCISCO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION
JUNE 30, 2017
Health and
Self Retirement
City Service Insurance Benefits
$1,237,277 $13,720,637 $9,736,034
10,128
4,363 42,893 32,128
157,500 46,010
1,251,768 13,921,030 9,814,172
Depreciable, net of accumulated depreciation 871
Total Assets 1,252,639 13,921,030 9,814,172
LIABILITIES
Current liabilities:
Accounts payable 101,554 15,023 19,231
Other payable 10,980
Current portion of accrued insurance loss 712,000
Current portion of compensated absences 86,550 607,641
Current portion oflong-terrn debt
Total current liabilities 199,084 727,023 626,872
Noncurrent liabilities:
Accrued insurance loss 12,260,942
Compensated absences obligation 90,321 718,381
Net OPEB obligation 26,173,032
Noncurrent portion oflong-terrn debt
Total noncurrent liabilities 90,321 12,260,942 26,891,413
Total Liabilities 289,405 12,987,965 27,518,285
NET POSITION:
Net investment in capital assets 871
Unrestricted 962,363 933,065 (17,704,113)
Total Net Position $963,234 $933,065 ($17,704,113)
139
Equipment
Replacement Total
$2,496,608 $27,190,556
10,128
9,814 89,198
203,510
2,506,422 27,493,392
162,140 162,140
5,629,093 5,629,964
8,297,655 33,285,496
78,467 214,275
341,706 352,686
712,000
694,191
538,421 538,421
958,594 2,511,573
12,260,942
808,702
26,173,032
1,135,102 1,135,102
1,135,102 40,377,778
2,093,696 42,889,351
4,117,710 4,118,581
2,086,249 (13, 722,436)
$6,203,959 ($9,603,855)
CITY OF SOUTH SAN FRANCISCO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION
FOR THE YEAR ENDED JUNE 30, 2017
Health and
Self Retirement Equipment
City Service Insurance Benefits Replacement Total
OPERATING REVENUES
Charges for services $3,893,005 $5,899,659 $13,470,017 $1,754,155 $25,016,836
Total Operating Revenues 3,893,005 5,899,659 13,470,017 1,754,155 25,016,836
OPERATING EXPENSES
Personnel expenses 1,792,496 1,366,584 11,385,537 14,544,617
OPEB expenses 2,070,095 2,070,095
Professional services 401,187 217,802 20,513 639,502
Program supplies 1,164,607 92,806 3,080 134,263 1,394,756
Insurance 11,578 1,350,964 1,362,542
Self-insurance and claims 3,253,303 3,253,303
Repair and maintenance 395,772 613,494 1,009,266
Utilities 29,478 29,478
Depreciation 580 760,341 760,921
Other 8,693 306,844 315,537
Total Operating Expenses 3,804,391 6,281,459 13,786,069 1,508,098 25,380,017
Operating Income (Loss) 88,614 (381,800) (316,052) 246,057 (363,181)
NON OPERATING
REVENUES (EXPENSES)
Interest income 1,685 16,042 12,193 2,880 32,800
Interest expense (65,943) (65,943)
Gain from disposal of capital assets 19,646 19,646
Other 92,286 92,286
Total Nonoperating
Revenues (Expenses) 1,685 108,328 12,193 (43,417) 78,789
Net income (loss) before transfers 90,299 (273,472) (303,859) 202,640 (284,392)
TRANSFERS
Transfers in 273,472 759,104 1,032,576
Transfers out (96,245) (96,245)
Change in Net Position 90,299 455,245 106,395 651,939
Net Position -(deficits) July 1 872,935 933,065 (18,159,358) 6,097,564 (10,255, 794)
Net Position -(deficits) June 30 $963,234 $933,065 ($17,704,113) $6,203,959 ($9,603,855)
140
CITY OF SOUTH SAN FRANCISCO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2017
Health and
Self Retirement
City Service Insurance Benefits
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from interfund service provided $3,889,738 $5,991,945 $13,470,017
Cash payment to suppliers for goods and services (2,011,315) (1,739,446) (1,132,200)
Cash payment to employees for services (1,797,423) (1,352,661) (11,265,260)
Cash payment for judgments and claims (1,681,308)
Other receipts
Net Cash Provided by Operating Activities 81,000 1,218,530 1,072,557
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers in 273,472 759,104
Transfers out
Net Cash Provided by Noncapital Financing Activities 273,472 759,104
CASH FLOWS FROM CAPITAL
AND RELATED FINANCING ACTIVITIES
Principal paid on capital lease
Interest payments
Acquisition of capital assets, net
Proceeds from the sale of capital assets
Net Cash Used in Capital and Related Financing Activities
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received (14) 3,761 (13,161)
Net Cash Provided by Investing Activities (14) 3,761 (13,161)
Net Increase (Decrease) in cash and cash equivalents 80,986 1,495,763 1,818,500
Cash and cash equivalents, beginning 1,156,291 12,224,874 7,917,534
Cash and cash equivalents, ending $1,237,277 $13,720,637 $9,736,034
Reconciliation of operating income (loss) to net cash
provided by operating activities:
Operating income (loss) $88,614 ($381,800) ($316,052)
Adjustments to reconcile operating income (loss)
to cash flows from operating activities:
Depreciation 580
Other non-operating revenue (expenses) 92,286
Net change in assets and liabilities:
Accounts and lease receivables (3,267)
Accounts payable (8,493) 13,923 19,218
Other payable (77,874)
Accrued insurance losses 1,571,995
OPEB obligations 1,268,332
Compensated absence obligations 3,566 101,059
Net Cash Provided by (Used in) Operating Activities $81,000 $1,218,530 $1,072,557
141
Equipment
Replacement Total
$1,754,155 $25,105,855
(747,757) (5,630,718)
(14,415,344)
(1,681,308)
409,917 409,917
1,416,315 3,788,402
1,032,576
(96,245) (96,245)
(96,245) 936,331
(565,475) (565,475)
(65,943) (65,943)
(1,629,268) (1,629,268)
19,646 19,646
(2,241,040) (2,241,040)
1,513 (7,901)
1,513 (7,901)
(919,457) 2,475,792
3,416,065 24,714,764
$2,496,608 $27,190,556
$246,057 ($363,181)
760,341 760,921
92,286
(3,267)
68,211 92,859
341,706 263,832
1,571,995
1,268,332
104,625
$1,416,315 $3,788,402
This Page Left Intentionally Blank
AGENCY FUND
An agency fund is used to account for monies where the City is acting as an agent for another
government entity. The agency fund used at the City of South San Francisco consisted of:
SSF Employee Deferred Comp Trust Oversight -This fund is used to pay for the
administrative costs of monitoring the Deferred Compensation Funds on behalf of City
employees.
143
ASSETS
Cash and investments
Interest receivable
Total Assets
LIABILITIES
Accounts payable
Other accrued liabilities
Total Liabilities
CITY OF SOUTH SAN FRANCISCO
AGENCY FUND
STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
FOR THE YEAR ENDED JUNE 30, 2017
SSF Employee Deferred Comp Trust Oversight
Balance Balance
June 30, 2016 Additions Deductions June 30, 2017
$62,944 $105,663 $62,944 $105,663
158 318 158 318
$63,102 $105,981 $63,102 $105,981
$12,500 $24,492 $12,500 $24,492
50,602 81,489 50,602 81,489
$63,102 $105,981 $63,102 $105,981
144
STATISTICAL SECTION
This part of the City's Comprehensive Annual Financial Report presents detailed information as a context
for understanding what the information in the financial statements, note disclosures, and required
supplementary information says about the City's overall financial health. In contrast to the financial
section, the statistical section information is not subject to independent audit.
Financial Trends
These schedules contain trend information to help the reader understand how the City's financial
performance and well being have changed over time:
1. Net Position by Component
2. Changes in Net Position
3. Fund Balances of Governmental Funds
4. Changes in Fund Balance of Governmental Funds
Revenue Capacity
These schedules contain information to help the reader assess the City's most significant local revenue
source, the property tax:
1. Assessed Value and Estimated Market Value of Taxable Property
2. All Overlapping Property Tax Rates
3. Principal Property Tax Payers
4. Twenty Largest Taxable Property Owners for Merged RDA Project Area
5. Property Tax Levies and Collections
Debt Capacity
These schedules present information to help the reader assess the affordability of the City's current levels
of outstanding debt and the City's ability to issue additional debt in the future:
1. Ratio of Outstanding Debt by Type
2. Computation of Direct and Overlapping Debt
3. Computation of Legal Bonded Debt Margin
4. Continuing Disclosure Requirements:
a. Revenue Bond Coverage
b. Sewer Debt Service Coverage
c. Bonded Debt Pledge Revenue Coverage
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the
environment within which the City's financial activities take place:
1. Demographic and Economic Statistics
2. Principal Employers
145
STATISTICAL SECTION -(Continued)
Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information
in the City's financial report relates to the services the City provides and the activities it performs:
1. Full-Time City Government Employees by Function
2. Operating Indicators by Function/Program
3. Capital Asset Statistics by Function/Program
Miscellaneous Information
1. Collection and Use of 1 % Special Transient Occupancy Tax
Sources
Unless otherwise noted, the information in these schedules is derived from the Comprehensive Annual
Financial Reports for the relevant year.
146
Thousan ds
$180,000
$160,000
$140,000
$120,000
"" ~
$100,000
,____
$80,000
$60,000
$40,000
$20,000
$0
2008
2008
General F und
Reserved $283,435
Unreserved 14,503,263
Nonspendable
Committed
Assigned
Unassigned
Total General F und $14,786,698
AJI Other Gove rn menta l Funds
Reserved $70,194,663
Unreseived, reported in:
Special revenue fun ds 21,286,431
Deb t service fu nds 11 9,525
Capital proj ect funds 3,578,595
Restricted
Assigned
Unassigned
Total all other governmenta l fu nds $95,179,2 14
-
""
~
>---
--
1---1---
CITY O F SOUT H SAN FRANCISCO
F und Bala nces of G overnmental Fu nds
L ast Ten Fisca l Yea rs
(M odified Ac crual Basis of Account in g)
•
1---
>---
-
>---
..
..
>--->--->--->--->---
Ill
..
2009 2010 201 1 20 12 2013 20 14 20 15
(b
2009 2010 2011 2012 2013
$554 ,692 $889,186
17,509,823 14,84 1,958
67,129 $90,167 $805,677
40 1,797 208 ,054 1,406,430
77 1,849 840,365 566,104
15,049 ,168 17,347,445 23 ,498,194
$18,064,515 $15,73 1,144 $16,289,943 $18,486,03 1 $26,276,405
$65,11 7,97 1 $64 ,163 ,373
23,826,184 11 ,079,390
12 1,764 3,198,6 00
51,589,538 69,286,2 11
$163,727,096 $43,364,540 $30,539,396
2,390,904 2,076,065 1,105 ,320
(14,353,252) (1,388,956) (1,379,895)
$140,655 ,457 $147,727,574 $15 1,764,748 $44,051,649 $30,264,82 1
•
'--• >---.. •
L---'--
L--->---~
2016 2017
2014 2 015
$14,163 $1 ,134
3,879,45 1 2,536,790
743 ,746 1,458,029
15,89 1,899 17,285,422
$20,529,259 $21,281,375
$42,392,238 $43 ,437,36 1
0 6,188,554
(52 1,604) (40,459)
$4 1,870,634 $49,585,4 56
(a) T he change in total fund ba lance for the Ge neral Fund and oth er governmental funds is explained in M anagement's Discussion a nd Analysis.
(b ) In fisca l year 20 11 , the C ity implemented GASB 54, Fund B alance R eporting and Governmental Fu nd Type Defi nitions,
wh ich requires the C ity to classify its fund balances based on spending constraints im posed on the use of resou rces.
150
•To tal Committed
C TotttlUn:issigned
•Total Assigned
C Totnl Restricted
C Total Nonspe ndable
a Total UnreserYcd
11To1.:1!Rescrved
2016 2017
$33,580 $474
3,654,283 11 ,780,724
1,578,153 5,244,279
17,751,169 39,278,746
$23,017,185 (a) $56,304,223
$52,938,897 $55,195 ,500
367,023 0
0 (88,33 1)
$53,305,920 $55,107,169
This Page Left Intentionally Blank
Revenues
Property Taxes
Other Taxes
Intergovernmental revenues
Interest and Rents
Licenses and permits
Charges for services
Fines and forfeitures
Other
Total Revenues
Expenditures
Current:
General government
Fire Department
Police Department
Public works
Recreation and Community Services
Library
Economic and Community Development
Other
Capital outlay
Debt service:
Principal repayment
Interest and fiscal charges
Total Expenditures
Excess (deficiency) ofrevenues over
(under) expenditures
Other Financing Sonrces (Uses)
Transfers in
Transfers (out)
Tax allocation bonds issued
Premium on bonds
Payments to refunded bond escrow
Other debt proceeds
Sale of capital assets
Total other financing sources (uses)
Net Change in fund balances
before extraordinary and special items
Extraordinary item
Special item
Net change in fund balances
Debt service as a percentage of
noncapital expenditures
CITY OF SOUTH SAN FRANCISCO
Changes in Fund Balance of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
For The Fiscal Year Ended June 30,
2008 2009 2010
$44,165,490 $59,369,550 $54,718,916
24,313,543 22,755,561 19,771,310
13,219,053 15,088,171 10,609,605
12,318,594 7,625,428 7,680,293
5,716,017 5,957,815 7,270,081
10,792,043 13,644,314 9,986,352
1,073,603 1,013,434 1,054,549
1,091,514 3,722,979 2,542,492
112,689,857 129,177,252 113,633,598
5,897,066 5,752,948 5,916,364
16,875,311 17,724,990 16,790,834
18,757,394 19,989,136 19,359,770
14,910,401 12,360,989 8,416,242
10,826,041 10,700,332 9,960,090
4,766,821 4,679,270 4,342,662
13,848,049 19,554,780 26,279,406
1,023,435 474,805
36,544,741 4,247,021 6,724,022
1,692,296 1,755,426 1,887,434
5,441,036 4,571,150 4,255,050
130,582,591 101,810,847 103,931,874
(17,892,734) 27,366,405 9,701,724
20,182,014 18,754,214 18,047,351
(24,253,621) (19,330,934) (22, 175,268)
13,750 13,784
( 4,057,857) (562,936) (4,127,917)
(21,950,591) 26,803,469 5,573,807
($21,950,591) $26,803,469 $5,573,807
8.9% 6.8% 6.6%
152
2011 2012
$54,128,998 $38,174,655
23,412,992 28,866,546
11,860,658 11,580,530
7,612,223 4,955,223
7,004,603 3,056,507
10,010,541 10,088,070
2,133,677 2,184,234
2,261,247 3,000,563
118,424,939 101,906,328
6,407,094 6,485,219
18,140,954 18,812,861
20,272,684 21,217,818
9,856,201 14,253,609
10,168,425 10,101,408
4,231,762 4,272,701
19,894,692 8,184,334
6,969,052 8,894,514
1,842,000 1,752,000
4,274,170 1,817,764
102,057,034 95,792,228
16,367,905 6,114,100
88,175,882 108,413,018
(99,947,814) (109,646,766)
11,771,932 (1,233,748)
4,595,973 4,880,352
(110,397 ,363)
$4,595,973 ($105,517,011)
6.7% 4.2%
For The Fiscal Year Ended June 30,
2013 2014 2015 2016 2017
$27,077,697 $23,010,136 $24,650,648 $26,438,620 $35,156,848
31,894,811 33,931,446 38,275,478 $41,811,097 49,608,385
13,054,594 10,757,440 10,453,071 12,360,354 4,019,771
3,238,089 3,632,693 3,531,966 4,207,453 3,100,692
3,054,451 4,366,271 4,795,158 6,896,897 7,823,403
9,275,724 16,864,409 13,387,712 15,386,358 14,485,367
1,753,682 1,528,319 1,221,413 791,756 899,118
1,837,675 2,249,728 4,660,668 2,439,579 2,906,625
91,186,723 96,340,442 100,976,114 110,332,114 118,000,209
6,658,532 5,970,429 7,167,969 8,469,924 9,399,930
20,877,917 20,163,759 21,247,989 24,175,340 25,632,366
22,542,135 23,309,568 23,611,743 25,458,986 25,998,097
9,186,493 16,791,894 15,923,071 14,846,346 12,143,965
10,927,433 11,552,502 11,826,407 13,234,028 14,897,157
4,112,570 3,987,928 4,247,650 4,681,188 5,157,355
20,512,545 5,972,966 5,917,508 7,907,655 8,943,111
480,290 395,749 274,183
453,381 352,674 656,000 23,000
52,139
94,869,764 88,202,427 90,775,301 99,825,216 102,469,164
(3,683,041) 8,138,015 10,200,813 10,506,898 15,531,045
4,467,530 21,870,234 17,983,227 8,143,075 14,327,130
(6,780,943) (24,149,582) (19,717,102) (13,193,699) (16,368,499)
1,016,276
(2,313,413) (2,279,348) (1,733,875) (5,050,624) (1,025,093)
(5,966,454) 5,858,667 8,466,938 5,456,274 14,505,952
20,582,335
($5,966,454) $5,858,667 $8,466,938 $5,456,274 $35,088,287
0.1% 0.6% 0.4% 0.7% 0.0%
153
CITY OF SOUTH SAN FRANCISCO
DIRECT AND OVERLAPPING
PROPERTY TAX RATES
LAST TEN FISCAL YEARS
Fiscal Basic School Total Direct/Overlapping
Year Levy Districts Tax Rates
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)
2017 1.000 0.1749 1.1749 (1 ,23)
Notes:
(1) Like other cities, South San Francisco includes several property tax rate areas with different rates. A mean average is indicated.
(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 District bonds
and San Mateo Jr. College bond, 3 have the rate of 1.0756, which includes Jefferson Un ion 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 1.0596 percent, for Brisbane ES D 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 D istrict bonds
and San Mateo Jr. College bond. 2 have the rate of 1.0719 and one has a rate of 1.0689, which includes Jefferso n Union School bonds and
Brisbane ESD bonds, and one has a rate of 1.0710 which includes San Bruno Park Elementary.
(16) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.03 77 percent, which includes South San Francisco Unified School Di strict 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 w hich includes San Bruno Park Elementary.
(17) Of the 68 tax rate areas in the City, 63 hav e 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 SS FU SD bonds and San Mateo Jr College bond. 3
has a rate of 1.0893 percent and one at 1.0854 percent which includes Jefferso n Union School bond, Brisbane E SD 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, whi ch includes SSFUSD bonds, San Mateo Jr College bond, and
San Mateo Comm College. 4 has a rate of 1.092 1 percent which includes Brisbane E SD Bond, Jefferson H ig h bonds, SM Jr Coll ege bond a nd
San Mateo Comm Coll ege. 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 a reas 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 Colleg e. 4 has a rate of 1.1048 percent which includes Bri sbane ESD Bond, Jefferson High bonds, SM Jr College bond and
San Mateo Comm College. 1 has a rate of 1.0864 percent, w hi ch includes San Bruno Pk Elem bond, SM Union High, SM High, 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 Hi g h bonds, SM Jr College bond and
San Mateo Comm College. 1 has a rate of 1.0983 percent, which includes San Bruno Pk E lem 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 C ity, 63 have a tax rate of 1.0707 percent, which in cludes SSFUSD bond s, San Mateo Jr College bond, and
San Mateo Comm Coll ege. 3 has a rate of 1.1080 perce nt and 1 with 1.10 68 percent rate which includes College bond Brisbane ES D Bond,
Jefferson High bonds, SM Jr and San Mateo Co mm Coll eg e. 1 has a rate of 1.0929 percent, which in cludes San Bruno Pk E lem bond, SM Uni on
High, SM High, SM Jr Coll ege bond and San Mateo Comm Coll bond.
(23) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0714 percent, which includes SSFUSD bonds & San Mateo Jr College bond . 4 has
a rate of 1.1 282 percent which includes Brisbane ESD Bond, Jefferson High bonds, Jefferson USHD , SM Jr College bonds. 1 has a rate of 1.0910
percent, which includes San Bruno Pk Elem bond, SM Union High, SM High, SM Jr Co llege bond and Sa n Mateo Comm Coll bond .
Source: HDL, Coren & Cone (San M ateo County Assessor 2007/08-2016/1 7 Tax Rate Table).
155
Vi
-.)
Property Tax Payer
Slough
Genentech
Britannia Pointe Grand LP
ARE San Francisco Exch LLC
BMR 1000 Gateway LP N A
Gateway Boulevard LLC
Gateway Center LLC
ASN Solaire LLC
HCP Inc
Costco Wholesale Corp
HPTMI II Properties Trust
BP Gateway Center LLC
PR 701 Gateway LLC
Amgen SFLLC
Blue Line Transfer Inc.
OIK Sierra Point LLC
Felcor CMB SSF Holdings LP
Areus Inc
Prologis Uslv Newca 2 LLC
Theravance Inc.
Total Top Twenty
Percent of AV
CITY OF SOUTH SAN FRANCISCO
Twenty Largest Taxable Property Owners for Merged RDA Project Area
June 30, 2017
Total % of Total
Assessed AV in Project
Secured Unsecured Value Area Land Use
$965,586,473 $965,586,473 21.78% Industrial
241,489,807 170,679,681 $412, 169,488 9.30% Industrial, Office, R&D
297,590,141 $297,590,141 6.71% Industrial
$229,102,810 $229,102,810 5.17% Industrial, Commercial
213,145,455 $213,145,455 4.81% Commercial
201,733,291 $201,733,291 4 .55% Industrial
143,533,477 0 $143,533 ,477 3.24% Commercial
110,934, 105 $110,934, 105 2.50% Residential
98,463,117 $98,463, 117 2.22% Unknown
41,669,548 38 ,231,010 $79 ,900,558 1.80% Commercial
66,190,793 $66,190,793 1.49% Residential, Hotels, Motels
59,261,340 $59,261,340 1.34% Commercial, Office, 2+ stories
58,579,924 $58,579,924 1.32% Commercial
57,824,838 $57,824,838 1.30% Industrial
49,075,135 $49,075, 135 1.11% Industrial
43,856,270 $43,856,270 0 .99% Commercial, Office, 2+ stories
39,708,919 $39,708,919 0.90% Residential, Hotels, Motels
35,242,075 $35,242,075 0.79% Commercial, Office, 2+ stories
29,493,009 $29,493 ,009 0 .67% Commercial, Office, 2+ stories
26,780,291 $26,780,291 0.60% Industrial, Office, R&D
2 ,924 ,655 ,689 293 ,515 ,820 3 ,218 ,17 1,509 72 .59 %
90.9% 9.1%
(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
Source: San Mateo County Assessor, RDA Secured & Unsecured SSF 2017 Tax Rolls
Source: Muni Services
CITY OF SOUTH SAN FRANCISCO
COMPUTATION OF DIRECT AND OVERLAPPING DEBT
JUNE 30, 2017
2016-17 Assessed Valuation:
Redevelopment Incremental Valuation:
Adjusted Assessed Valuation:
OVERLAPPING TAX AND ASSESSMENT DEBT:
San Mateo Community College Di strict
Jefferson Union High School Di strict
South San Franci sco Unified School Di strict
Brisbane School Di strict
TOT AL OVERLAPPING TAX AND ASSESSMENT DEBT
Ratio to 2015-16 Assesse d Valuation:
Total Overlapping Tax and Assessment Debt ......... 1.30%
OVERLAPPING FUND DEBT :
San Mateo County General Fund Obligation s
San Mateo County Board of Education Certificate s of Participation
San Mateo County Flood Control Di strict Certificates of Participation
South San Franc isco Unified School District Certificates of Participation
Jefferson Union Hi gh School Di strict Certificates of Participation
City of South San Francisco Loans Payable
City of South San Franci sc o Capital Leases
TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT:
OVERLAPPING TAX INCREMENT DEBT (Successor Agency):
TOTAL DIRECT DEBT
Total Overlapping Debt
COMBINED TOTAL DEBT
$16 ,456 ,057 ,191
$16 ,456 ,057 ,191
Total Debt
6/30/2017
$611 ,812 ,998
180,406,091
175 ,812 ,3 64
5,820,437
$399 ,3 89 ,816
9,3 30,000
18 ,095,000
4,3 60,746
1,279,477
10 ,691,152
1,673 ,52 3
$560,000
(1) Percentage of overlapping agency's assessed valuation lo cated with in boundaries of the city .
% Applicable (1)
8 .577%
1.964
89.46 7
13 .858
8 .577%
8.577
60.402%
89.467
1.964
100.000
100
100.000%
City's Share of
Debt 6130/17
$52 ,475,201
3,543, 176
157 ,294,048
806,596
$2 14 ,119 ,021
$34 ,2 55 ,665
800 ,234
10 ,929 ,742
3,901 ,429
$25 ,129
10 ,691,152
1,673 ,522
$62,276,873
$560,000
12 ,364,674
$264,591,220
$276,955,895
(2) Excludes tax and revenue anticipation notes, enterprise revenu e, mortgage revenue, tax allocation bonds, and Successor Agency Debt.
Ratios to Adjusted Assessed Valuation:
Total Overlapping Tax and Assessment Debt
Total Direct Debt
Combined Total Debt
Ratios to Redevelopment Successor Agency Incremental Valuation ($4,099 ,895 ,614):
Total Overlapping Tax Increment Deb t
Source : California Municipal Statistics, Inc . and City of South San Francisco
510-658-2640 Austin Busch
160
1.30%
0.08%
1.68%
0.01%
(2)
NOTE: (a)
Fiscal
Year
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
CITY OF SOUTH SAN FRANCISCO
COMPUTATION OF LEGAL BONDED DEBT MARGIN
JUNE 30, 2017
ASSESSED VALUATION: $16,456,057,191
BONDED DEBT LIMIT (3.75% OF ASSESSED VALUE) (a) 617 ,102 ,145
LESS AMOUNT OF DEBT SUBJECT TO LIMIT: 0
LE GAL BONDED DEBT MARGIN $6 17, 102 , 145
Total net debt
Total Net Debt Legal applicable to the limit
Debt Applicable to Debt as a percentage
Limit Limit Margin of debt limit
$469,575,123 0 $469,575,123 0.00%
559 ,744 ,420 0 559,744,420 0 .00%
525 ,673,963 0 525 ,673,963 0.00%
511 ,748 ,388 0 511 ,748,388 0.00%
518,513 ,854 0 518 ,513,854 0.00%
524,729 ,886 0 524, 729 ,886 0.00%
536 ,413 ,229 0 536,413 ,229 0.00%
558,585 ,910 0 558,585 ,910 0.00%
580 ,561,386 0 580,561 ,386 0.00%
617 ,102 ,145 0 617,102,145 0.00%
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 valu ation at full cash value.
Source: HDL Coren & Cone, San Mateo County Assessor -Combined Tax Rolls
161
CITY OF SOUTH SAN FRANCISCO
SEWER DEBT SERVICE COVERAGE
SEWER RENTAL ENTERPRISE FUND
LAST FIVE FISCAL YEARS
Fiscal Year
2013 2014 2015 2016 2017
Revenues
Service Charges $19,310,559 $19,129,475 $19,758,128 $19,515,093 $19,750,636
Connection and Other Fees 27,548 25,992 122,640 104,283 147,133
Interest Income 80,692 133,248 106,830 238,389 23,552
Developer Fees
Other Cities' Participation (1) 6,137,401 7,619,601 6,159,937 5,752,765 5,763,645
Total Revenues $25,556,200 $26,908,316 $26,147,535 $25,610,530 $25,684,966
Operating Expenses (2) $15,151,968 $14,904,225 $18,759,650 $13,514,718 $17,357,273
Wastewater System Net Revenues $10,404,232 $12,004,091 $7,387,885 $12,095,812 $8,327,693
Parity Debt Service (3)
State Water Resources Control Board Loans $6,012,716 $6,022,799 $5,445,162 $5,449,692 $5,454,747
CSCDA Series 2005D Revenue Bonds 206,405 197,630 188,148 178,036 167,284
Total Parity Debt $6,219,121 $6,220,429 $5,633,310 $5,627,728 $5,622,031
Total Parity Debt Service Coverage 1.67 1.93 1.31 2.15 1.48
(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 City of San
Bruno's share of operating costs. See "Wastewater System" herein.
(2) Excludes depreciation, capital expenditures and debt service.
(3) Includes Sewer Revenue Bonds and State Water Loan payments
( 4) Reflects an adopted increase in rates for Fiscal Year 2004-05 of25% per Resolution No. 68-2004, adopted by the City Council on July 14, 2004 and effective on and after July 1,
2004 and an adopted increase in rates for Fiscal Year 2005-06 of9% per Resolution No. 68-2005, adopted by the City Council on June 22, 2005 and effective on and after June 22,
2005.
163
CITY OF SOUTH SAN FRANCISCO
Principal Employers
Current Year and Nine Years Ago
2016-17
Percentage
Number of of Total City
Employer Employees Rank Employment
Genentech Inc. 8,637 13.2%
Costco Wholesale (3 stores) 834 2 1.3%
Life Technologies Corporation 622 3 1.0%
Amgen San Francisco LLC 500 4 0.8%
Successfactors, Inc. 352 5 0.5%
ZS Associates, Inc. 252 6 0.4%
American ETC Inc/Royal Laundry 249 7 0.4%
SBM Site Services LLC 245 8 0.4%
Tobi.com, LLC 227 9 0.3%
Holiday Inn 224 10 0.3%
United Airlines
Kaiser
SSF School District
United Parcel Service
Amgen
Exelixis
Cell Genesys
Actuate
Subtotal 12,142 18.6%
Total City Population 65,451
Source:
SSF Business License Database-Business licenses expiring 12/31/17.
CAFR 2007-08
166
Number of
Employees
9,000
798
9,000
1,100
950
732
676
545
377
350
23,528
63,744
2007-08
Percentage
of Total City
Rank Employment
2 14.1%
5 1.3%
14.1%
3 1.7%
4 1.5%
6 1.1%
7 1.1%
8 0.9%
9 0.6%
10
36.9%
CITY OF SOUTH SAN FRANCISCO
Operating Indicators by Function/Program
Last Five Fiscal Years
2013 2014 2015
Function/Program
Public safety:
Fire :
Inspections conducted 2 ,369 2,574 1,817
Police :
Police calls for service 33,657 29 ,359 31,532
Law violations:
Part I crimes 1,874 1,780 1,874
Physical arrests (adult and juvenile) 2,081 2,158 1,933
Traffic violations 3,632 4 ,175 3,828
Parking violations 14,648 16 ,597 13 ,378
Public works
Street resurfacing (miles) (Eng Div) 3 22 (2) 0
Potholes repaired (square miles) 0 .13 0.20 0.11
Asphalt used for street repairs (tons) 287 435 250
Culture and recreation :
Recreation class participants 27,184 26 ,694 26 ,879
Library:
Total items borrowed 701,721 686 ,491 (1 ) 643 ,630
Items in collection 188 ,394 185 ,482 (1) 130, 106
Wastewater
Residential connections 16,466 16,482 16 ,470
Commercial connections 1,566 1,562 1,560
Other connections 127 128 128
Average daily sewage treatment (millions of gallons 9 .27 8.28 8.89
Note : NI A denotes information not available .
2016 2017
2 ,563 3 ,426
32,477 33 ,313
2 ,126 2 ,103
2 ,071 1,870
4 ,211 3 ,785
12 ,006 15,291
2 8
2 0
151 94
(3) 23,399 23 ,939
565,806 558,106
(4) 208 ,400 209 ,895
16 ,491 16 ,488
1,561 1,562
131 140
7.92 8.41
(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.
168
CITY OF SOUTH SAN FRANCISCO
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Function/Program
Public safety:
Fire stati ODS 5 5 5 5 5 5 5 5 5 5
Police stations I 1 1 I (6) 1 (6) I 1 1 1 1
Police Fleet (I ) 45 (2) 48 (2) 48 52 51 5 1 (8) 50 53 53 52
Public works
Miles of streets 12 7 127 12 7 127 127 127 127 127 127 127
Street lights 3 ,779 3 ,779 4,156 4 ,160 4,160 (7) 4,505 4,505 4 ,505 4,505 4 ,505
Parking District lights 20 20 20 20 20 20 20 20 20 (9) 16
Traffic Signals 7 0 70 73 74 74 74 74 74 76 76
Culture and recreation:
Community services:
City parks 28 28 28 28 2 8 28 28 28 28 28
City parks acreage 190 190 19 0 190 190 190 190 190 190 190
Playgrounds 24 24 24 24 24 24 24 24 24 24
City trails 6 6 6 6 6 6 6 6 6 6
Community gardens 1 I I 1 I I I 1 I I
Community centers 4 4 4 4 4 4 4 4 4 4
Senior centers 2 2 2 (4) 1 I I I I I I
Skate Park (3) I I I 1 I I I I
Dog park (3) I I I I I I I I
Swimming pools I I I I I I 1 I 1 I
Tennis courts 7 7 7 7 7 7 7 7 7 7
Basketball Courts 12 12 12 12 12 12 12 12 12 12
Baseball/softball diamonds 11 11 11 11 11 11 11 11 11 11
Soccer/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
Wastewater
Miles of sanitary sewers 164 164 164 164 164 164 164 164 164 164
Miles of storm sewers 125 125 125 125 125 125 125 125 125 125
Number of treatment plant~ 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 of35 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 Leaming Center not included on count as it is only a homework center not a library.
(6) Police sub station 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.
169
CITY OF SOUTH SAN FRANCISCO
Miscellaneous Information
Last Three Fiscal Years
Collection and Use of 1 % Special Transient Occupancy Tax (TOT) Approved by Voters as
2015 2016 2017
Transient Occupancy Tax Detail
9% TOT collected 11,652,726 12 ,054,093 12 ,256,007
1 % Measure I Special Tax 1,294,747 1,339 ,344 1,361 ,779
Total TOT Co llection 12 ,947 ,474 13 ,393 ,436 13 ,617,786
1 % Measure I Special Tax Use
Police 258,949 267,869 272 ,356
Fire 258,949 267 ,869 272 ,356
Library 258,949 267 ,869 272 ,356
Parks 258 ,949 267 ,869 272 ,356
Recreation 258 ,949 267 ,869 272 ,356
Total 1 % Measure I Special Tax 1,294,747 1,339,344 1,361 ,779
*Note: Measure I, a one percent supplemental special tax to the already existing 9% 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 Po lice, Fire, Library, and Parks and Recreation expenditures.
170
Independent Auditor Presentation
For fiscal year ended June 30, 2017
City of South San Francisco
Katherine Yuen, CPA
Partner
1
ATTACHMENT 2
Annual Audit
Maze and Associates – independent of
the City.
Audit timing:
•Interim – May 2017
•Final – October 2017
•Audit completed – December 14, 2017
2
Annual Audit (Continued)
Audit was conducted according to:
1.Auditing standards generally accepted in the
USA
2.Government Auditing Standards issued by the
Comptroller General of the United States of
America.
3
Result of Audit
Unmodified (clean) opinion
•Fairly stated, in all material respects
•Conformity with accounting principles
generally accepted (GAAP) in the USA
4
Measure W Financial Statements
Pages 106 to 109
5
QUESTIONS?
6
“We are in the business to help our clients succeed”
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:18-510 Agenda Date:6/13/2018
Version:1 Item #:11.
Motion to approve the Minutes from the meeting of May 23, 2018.
City of South San Francisco Printed on 6/7/2018Page 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 #:18-496 Agenda Date:6/13/2018
Version:1 Item #:12.
Motion confirming payment registers for June 13,2018.(Richard Lee,Director of
Finance)
The payments shown in the attached payment register are accurate and sufficient
funds were available for payment (payroll items excluded).
Attachment: Payment Register
City of South San Francisco Printed on 6/7/2018Page 1 of 1
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Payment Listing by Department for City Council Review
Payments issued between and5/14/2018 6/3/2018
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
CITY CLERK
STAPLES BUSINESS ADVANTAGE 5/18/2018 2676008049435584 E 100-02110-5020 347.14 OFFICE SUPPLIES
Payments issued for CITY CLERK $347.14
CITY COUNCIL
EVENTBRITE 5/16/2018 267550cc370805 E 100-01110-5032 35.00 KM: REG WOMEN'S LEADERSHIP CONF & HALL O
HYATT HOTEL 5/18/2018 267605cc370985 E 100-01110-5032 22.84 LN: MEAL AT RWC PROGRESS SEMINAR 2018 MO
5/18/2018 267605cc370988 E 100-01110-5032 468.02 LN: LODGING AT RWC PROGRESS SEMINAR 2018
KARYL MATSUMOTO 5/23/2018 267701052018 E 100-01110-5020 43.39 KM: EXPENSE REIMBURSEMENT 5/20/18
RICHARD GARBARINO 6/1/2018 2679075/1-5/31/18 E 100-01110-5031 162.96 RG: EXPENSE REIMBURSEMENT MILEAGE FOR M
ROYAL PIN DONUTS 5/18/2018 267605cc363233 E 100-01110-5031 101.70 RG -- FOOD FOR PW CORP YARD MEETING 10/25
SSF CHAMBER OF COMMERCE 5/16/2018 267542053118 E 100-01110-5030 45.00 MA: TKT TO STATE OF THE CITY LUNCHEON EVEN
5/16/2018 267550cc370808 E 100-01110-5030 45.00 KM: TKT FOR STATE OF THE CITY 2018
SSF INTERNATIONAL FIREFIGHTERS5/16/2018 267550cc370802 E 100-01110-5030 60.00 KM: SSF FIREFIGHTERS EVENT 4/7/18
5/18/2018 267605cc370884 E 100-01110-5030 60.00 LN: SSF FIREFIGHTERS EVENT 4/7/18
STAPLES BUSINESS ADVANTAGE 5/23/2018 2677438049798023/3773969E 100-01110-5020 82.00 CMO OFFICE SUPPLIES
5/23/2018 2677438049798023/3773969E 100-01110-5020 104.25 CMO OFFICE SUPPLIES
5/23/2018 2677438049798023/3773969E 100-01110-5020 77.66 CMO OFFICE SUPPLIES
TRAVEL GUARD GROUP 5/18/2018 267605cc370834 E 100-01110-5032 29.06 KM: FLIGHT INSURANCE FOR 2018 BIO CONF
5/18/2018 267605cc370887 E 100-01110-5032 33.38 LN: FLIGHT INSURANCE FOR BIO CONF 2018
UNITED AIRLINES 5/16/2018 267550cc370807 E 100-01110-5032 385.40 KM: FLIGHT TO BIO CONFERENCE 2018
5/18/2018 267605cc370832 E 100-01110-5030 99.00 KM: FLIGHT EXPENSES FOR 2018 BIO CONFERENC
5/18/2018 267605cc370893 E 100-01110-5032 556.40 LN: FLIGHT TO 2018 BIO CONFERENCE
Payments issued for CITY COUNCIL $2,411.06
CITY MANAGER
COUNTY LEGAL SERVICE INC 5/23/2018 2676537069826 E 100-05110-5005 75.00 DG: MESSENGER SVCS TO US ARMY CORP OF EN
CPS HR CONSULTING 5/25/2018 267782TRRTN33220 E 100-05110-5036 -35.00 CREDIT GENERATED FROM INV #SOP42932
FROMYOUFLOWERS.COM 5/23/2018 267757cc361988 E 100-05110-5005 63.62 LA-FLOWERS FOR HOSPITALIZED WQCP EMPLOY
SQUIRE PATTON BOGGS (US) LLP 5/23/2018 2677379977486 E 100-05110-5005 7,585.41 MAR 2018 FEDERAL LOBBYING SVCS
5/23/2018 2677379986772 E 100-05110-5005 7,568.11 APR 2018 FEDERAL LOBBYING SVCS
Wednesday, June 6, 2018 Page 1 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
CITY MANAGER
STAPLES BUSINESS ADVANTAGE 5/23/2018 2677438049798023/3773969E 100-05110-5020 83.47 CMO OFFICE SUPPLIES
5/23/2018 2677438049798023/3773969E 100-05110-5020 104.26 CMO OFFICE SUPPLIES
5/23/2018 2677438049798023/3773969E 100-05110-5020 77.66 CMO OFFICE SUPPLIES
STATE OF CALIFORNIA 5/23/2018 267745299196 E 100-05110-5037 96.00 APRIL 2018 LIVESCAN SUBMISSIONS
THE STUDIO SHOP 5/23/2018 26775314864 E 100-05110-5005 2,437.09 ARTWORK FRAMING FOR CITY HALL TOP FLOOR
5/23/2018 26775315687 E 100-05110-5005 150.00 ART INSTALLATION AT CITY HALL TOP FLOOR
Payments issued for CITY MANAGER $18,205.62
COMMUNICATIONS
AMERICAN LANGUAGE SERVICE 5/16/2018 267550cc370695 E 100-05130-5005 446.55 LA: MAR 2018 CITY NEWSLTR (SPANISH)
5/16/2018 267550cc370756 E 100-05130-5005 827.56 LA: DIST ELECTIONS MATERIALS IN SPANISH
ARBY'S 5/16/2018 267550cc370818 E 100-05130-5005 8.69 LA: DINNER AT CAPIO CONF 2018
CA OES SVC/FIRESCOPE 5/16/2018 267550cc370694 E 100-05130-5032 1,000.00 LA: REG FOR CAL OES PIO TRAINING
CONSTANT CONTACT, INC. 5/16/2018 267550cc370762 E 100-05130-5001 195.00 LA: EMAIL SUBSCRIPTION FOR SSF BUSINESS APR
DESIGNOSAUR GRAPHICS, INC 5/16/2018 267550cc370767 E 100-05130-5001 290.00 LA: GRAPHIC DESIGN FOR CITYWIDE NEWSLTR (S
SPROUT SOCIAL 5/16/2018 267550cc370821 E 100-05130-5001 124.00 LA: SOCIAL MEDIA MONITORING SERVICES 4/20-
Payments issued for COMMUNICATIONS $2,891.80
ECONOMIC & COMMUNITY DEVELOPMENT
4LEAF INC. 5/23/2018 267610J0596-18D E 100-10520-5005 1,320.00 BUILDING PLAN REVIEW SERVICES 04/01/18-04/
5/23/2018 267610J3523I E 100-10520-5005 17,689.35 APR 2018 BLDG INSPECTION SVCS
ADVANCED BUSINESS FORMS 5/23/2018 26761530466 E 100-10520-5021 79.75 SELF INKING STAMPS (REVISION)
BAIRD + DRISKELL COMM PLANNING5/23/2018 2676281069 E 100-10410-5025 2,000.00 21 ELEMENTS AND PLANNING DIRECTORS 2017 -
5/23/2018 2676281069 E 100-10115-5031 2,000.00 21 ELEMENTS AND PLANNING DIRECTORS 2017 -
BIOTECH PRIMER INC 5/23/2018 267757cc 371384 E 100-10110-5031 1,125.00 NS - BIOTECH PRMER CONF. REGISTRATION FOR
CALIFORNIA BUILDING OFFICIALS 5/18/2018 267605CC371041 E 100-10520-5031 295.00 PC-CALBO ANNUAL DUES 04/01/2018-03/31/201
CENTURY URBAN LLC 5/23/2018 267644SSF4318 E 100-10110-5005 16,500.00 FY 15-16 CENTURY URBAN LLC - ECONOMIC, DEV
COUNTY OF SAN MATEO 5/23/2018 267655CI17-052 E 100-10110-5033 115.00 TRAINING BY SMTO CONSORTIUM-LEADS,SUPER
CSG CONSULTANTS INC 5/23/2018 26765717901 E 100-10520-5005 2,295.00 MAR 2018 BLDG INSPECTION SVCS GENENTECH
5/23/2018 26765717902 E 100-10520-5005 1,020.00 BUILDING INSPECTION SERVICES GENENTECH 20
5/23/2018 26765717976 E 100-10520-5005 6,842.50 MAR 2018 BLDG INSP & PLAN REV SVCS GENENT
DEANNA TALAVERA 5/18/2018 2676014/17-5/2/18 E 100-10110-5030 269.72 STATEMENT OF EXEPENSE- PUC COMM MTGS
Wednesday, June 6, 2018 Page 2 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
ECONOMIC & COMMUNITY DEVELOPMENT
ECONOMIC & PLANNING SYSTEMS IN5/16/2018 267490181030-1 E 100-10110-5005 6,015.00 PROFESSIONAL SERVICES FOR 3/1/18 - 3/31/18
ENGINEER SUPPLY LLC 5/18/2018 267605CC371040 E 100-10520-5021 84.23 PC-LABELS FOR PLAN ROLLS
ICC NAPA SOLANO CHAPTER 5/18/2018 267605CC371043 E 100-10520-5022 240.00 PP-CODE BOOK/ICC EXAMS RES BLDG INSP/KINA
5/18/2018 267605CC371043 E 100-10520-5033 125.00 PP-CODE BOOK/ICC EXAMS RES BLDG INSP/KINA
ICSC 5/23/2018 267757cc 371378 E 100-10110-5032 95.00 NS- CONF REGISTRATION FOR M.L.
LEAD RETRIEVAL 5/18/2018 267605cc370826 E 100-10110-5030 509.06 LA: LEAD RETRIEVAL MACHINE FOR BIO 2018 CO
MEYERS, NAVE, RIBACK 5/18/2018 2675862018020255 E 270-10415-5003 369.00 LEGAL SVCS REIMBURSEMENT THRU FEB 2018
5/18/2018 2675862018020256 E 270-10415-5003 62.00 LEGAL SVCS REIMBURSEMENT THRU FEB 2018
5/18/2018 2675862018020257 E 270-10415-5003 98.00 LEGAL SVCS REIMBURSEMENT THRU FEB 2018
5/18/2018 2675862018020258 E 270-10415-5003 465.00 LEGAL SVCS REIMBURSEMENT THRU FEB 2018
5/18/2018 2675862018020259 E 270-10415-5003 62.00 LEGAL SVCS REIMBURSEMENT THRU FEB 2018
5/18/2018 2675862018020263 E 270-10414-5003 331.50 LEGAL SVCS REIMBURSEMENT THRU FEB 2018
5/18/2018 2675862018020264 E 270-10415-5003 2,982.00 LEGAL SVCS REIMBURSEMENT THRU FEB 2018
5/18/2018 2675862018020265 E 270-10415-5003 3,526.00 LEGAL SVCS REIMBURSEMENT THRU FEB 2018
5/18/2018 2675862018030202 E 100-10110-5005 3,790.50 PUC - DISP OF PROPERTIES
5/25/2018 2677982017120340 E 270-10415-5003 111.00 LEGAL SVCS REIMBURSEMENT THRU DEC 2017
NELSON/NYGAARD CONSULT ASSOC 5/18/2018 26759071559 E 100-10410-5005 1,473.75 ON CALL SERVICES FOR TRAFFIC ENGINEERING
OFFICE DEPOT INC 5/16/2018 267518121445608001 E 100-10110-5020 90.69 OFFICE SUPPLY
OFFICETEAM INC 5/16/2018 26751950863881 E 221-10970-5061 1,194.40 DG: AUDIT OF ANIP FILES (NOISE ABATEMENT PR
5/18/2018 26759150888997 E 221-10970-5061 477.76 DG: AUDIT OF ANIP FILES (NOISE ABATEMENT PR
OYSTER POINT DEVELOPMENT LLC 5/18/2018 267592OPD2017012REV E 100-10115-5005 9,262.50 OYSTER POINT SURVEYING AND MAPPING 5/1 - 7
READYREFRESH 5/16/2018 26752908E0030587323 E 100-10410-5020 49.46 DRINKING WATER SERVICES FOR ANNEX
5/16/2018 26752908E0030587323 E 100-10520-5020 49.46 DRINKING WATER SERVICES FOR ANNEX
5/18/2018 26759508E0030587240 E 100-10115-5031 40.30 WATER DISPENSER SVCS 4/7 TO 5/6/18
5/18/2018 26759508E0030587265 E 100-10115-5031 31.35 WATER DISPENSER SVCS 4/7 TO 5/6/18
SAILESH MEHRA 5/18/2018 2675853/8/18 E 100-10410-5031 106.28 REIMBURSEMENT FOR MILEAGE FOR ICSC CONFE
SHOE DEPOT INC 5/23/2018 267732151442/2001 E 100-10520-5034 171.27 WORK BOOTS FOR S. JOSEPH (BLDG INSPECTOR)
STAPLES BUSINESS ADVANTAGE 5/18/2018 2676008049435451 E 100-10410-5020 91.48 PLANNING OFFICE SUPPLIES
5/23/2018 2677438049797903 E 100-10520-5020 147.23 MISC OFFICE SUPPLIES (BUILDING)
WEST COAST CODE CONSULTANTS 5/23/2018 267766I-410-218-03-01F/L/SE 100-10520-5005 2,965.60 MAR 2018 FIRE/LIFE/SAFETY PLAN REVIEW SVCS
5/23/2018 267766I-411-218-03-01 E 100-10520-5005 16,097.62 MAR 2018 BLDG PLAN REVIEW SVCS
5/30/2018 267891I-410-218-04-01 E 100-10520-5005 1,036.76 FIRE PLAN REVIEW SERVICES 04/01/18-04/30/18
Wednesday, June 6, 2018 Page 3 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
ECONOMIC & COMMUNITY DEVELOPMENT
WILSEY HAM, INC 5/23/2018 26776821815 E 100-10115-5005 1,264.00 ON CALL SURVEYING SERVICES
Payments issued for ECONOMIC & COMMUNITY DEVELOPMENT $104,966.52
FINANCE
1209 L STREET 6/1/2018 267935CC371931 E 100-06110-5031 12.00 RL - PARKING FOR MTG W/ DOF
ART'S PENINSULA LOCKSMITH 5/23/2018 267625444305 E 100-06110-5021 16.31 2 KEYS
BEST BEST & KRIEGER LLP 5/23/2018 267631821198 E 100-06110-5005 3,286.50 PROFESSIONAL SVCS RENDERED THROUGH 04/3
COSTCO 6/1/2018 267935CC371817 E 100-06210-5020 27.98 JB-OFFICE SUPPLIES
CPS HR CONSULTING 5/25/2018 267782SOP46502 E 100-06210-5036 900.90 SEMI-STOCK EXAM BASE FEE&TESTING MATERIA
DAVID TAUSSIG & ASSOCIATES INC5/25/2018 2677831804089 E 100-06110-5005 107.50 APR 2018-PROF CONSULTING SVCS-INFRASTRUC
5/25/2018 2677831804090 E 100-06110-5005 157.50 APR 2018-PROF CONSULTING SVCS-INFRASTRUC
5/25/2018 2677831804091 E 100-06110-5005 10,290.00 APR 2018-PROF CONSULTING SVCS-INFRASTRUC
DOGPATCH - SFO TERMINAL 6/1/2018 267935CC371933 E 100-06110-5032 14.31 RL-GFOA CONFERENCE LUNCH ON 05/05/18
FEDEX 6/1/2018 267935CC371812 E 100-06110-5027 179.00 JB-FEDEX PRIORITY OVERNIGHT
GOVINVEST INC. 5/16/2018 2675002382 E 100-06110-5005 3,000.00 ANNUAL LICENSING FEE
HINDERLITER, DE LLAMAS & ASSOC5/23/2018 2676810028896-IN E 100-06110-5005 2,400.00 CANNABIS COST RECOVERY FEE STUDY
MUNISERVICES, LLC 5/23/2018 267709INV06-002698 E 100-06210-5001 1,262.95 SUTA/STARS SVCS FOR 4TH QTR 2017 REPORTS
NBS GOVERNMENT FINANCE GROUP 6/1/2018 267917418000102 E 100-06110-5005 2,416.25 APR 2018 P&R FEE STUDY
OFFICE DEPOT INC 5/23/2018 267710126180498001 E 100-06210-5020 66.61 OFFICE SUPPLIES - FINANCE
5/23/2018 267710128281817001 E 100-06210-5020 70.58 OFFICE SUPPLIES - FINANCE
5/25/2018 267800138358406001 E 100-06210-5020 264.84 OFFICE SUPPLIES - FINANCE
PERSONNEL DATA SYSTEMS, INC. 5/23/2018 267716039339 E 100-06110-5005 5,272.50 VISTA HRMS IMPLEMENTATION - SVCS RENDERE
5/23/2018 267716039409 E 100-06110-5005 5,873.75 VISTA HRMS IMPLEMENTATION - SVCS RENDERE
5/23/2018 267716039488 E 100-06110-5005 6,428.75 VISTA HRMS IMPLEMENTATION - SVCS RENDERE
5/25/2018 267802039537 E 100-06110-5005 8,972.50 VISTA HRMS IMPLEMENTATION - SVCS RENDERE
SCHOOL HOUSE GROCERY 6/1/2018 2679268804B E 100-06110-5031 163.05 CITIZEN'S ACADEMY DINNER ON 5/29/18 - FOR 3
STATE CONTROLLER'S OFFICE 5/23/2018 267744FTB-00000538 E 100-06210-5001 267.59 2017 STATE CONTROLLER OFFSET PROGRAM
Payments issued for FINANCE $51,451.37
FIRE
ACE FIRE EQUIPMENT & SVC CO 5/30/2018 2678216000 E 100-11710-5051 366.60 CO CYLINDER REFILL - HEALTH AND SAFETY TRAI
AIRGAS USA, LLC 5/16/2018 2674599075389673 E 100-11610-5021 302.27 OXYGEN
Wednesday, June 6, 2018 Page 4 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
FIRE
AIRGAS USA, LLC 5/16/2018 2674599953296129 E 100-11610-5021 192.54 OXYGEN
5/16/2018 2674599953296130 E 100-11610-5021 403.96 OXYGEN
ALLSTAR FIRE EQUIPMENT INC 5/30/2018 267824206370 E 100-11710-5021 170.85 CARBON MONOXIDE MONITOR
5/30/2018 267824206798 E 100-11710-5051 1,362.78 RADIO MAINTENANCE
AMAZON MKTPLACE 5/16/2018 267550cc370629 E 100-11210-5045 349.58 TB-IT PURCHASES FOR VARIOUS DEPARTMENTS
5/16/2018 267550cc370629 E 100-11710-5045 754.87 TB-IT PURCHASES FOR VARIOUS DEPARTMENTS
5/16/2018 267550cc370629 E 100-11610-5045 18.55 TB-IT PURCHASES FOR VARIOUS DEPARTMENTS
5/23/2018 267757cc371559 E 100-11710-5021 303.76 BW- OPERATING SUPPLIES SLEEPING BAGS
ARRANGED4COMFORT 5/30/2018 26783017-4657-HS E 100-11110-5006 650.04 ERGONOMIC CHAIR FOR CAITLIN BORTOLI
5/30/2018 26783017-4668-HS E 100-11110-5006 650.04 ERGONOMIC CHAIR FOR CRAIG LUSTENBERGER
5/30/2018 26783017-4670-HS E 100-11110-5006 710.13 ERGONOMIC CHAIR FOR JESS MAGALLANES
5/30/2018 26783017-4697-HS E 100-11110-5006 650.04 ERGONOMIC CHAIR FOR KEN ANDERSON
5/30/2018 26783017-4698-HS E 100-11110-5006 648.69 ERGONOMIC CHAIR FOR TOM CARNEY
5/30/2018 26783018-4978-HS E 100-11110-5006 710.13 ERGONOMIC CHAIR BATALLION CHIEFS
5/30/2018 26783018-4979-HS E 100-11110-5006 650.04 ERGONOMIC CHAIR ACTING DC MATT SAMSON
ARROW INTERNATIONAL 5/16/2018 2674679500082777 E 100-11610-5021 285.66 EMS SUPPLIES
5/16/2018 2674679500126161 E 100-11610-5021 3,015.54 EMS SUPPLIES
AUDIBLES 5/23/2018 267757cc371557 E 100-11710-5021 99.50 BW-OPERATING SUPPLIES
BOUND TREE MEDICAL LLC 5/30/2018 26783582869599 E 100-11610-5021 159.20 EMS SUPPLIES
5/30/2018 2678358289600 E 100-11610-5021 796.00 EMS SUPPLIES
CACEO 5/16/2018 267474300005929 E 100-11210-5031 95.00 CA CODE ENFORCEMENT OFFICER DUES
COMCAST CABLE COMMUNICATION IN5/16/2018 2674808155 20 044 0364083 E 100-11310-5021 159.72 EOC CABLE SERVICE
5/23/2018 2676528155 20 044 0475707 E 100-11720-5045 111.23 HIGH SPEED INTERNET FS 65 (SSF DRIVE)
5/23/2018 2676528155 20 044 0475715 E 100-11720-5045 111.23 HIGH SPEED INTERNET FS 62
5/23/2018 2676528155 20 044 0475723 E 100-11720-5045 111.23 HIGH SPEED INTERNET FS 64
CORELOGIC SOLUTIONS, LLC. 5/16/2018 26748181889094 E 100-11223-5045 250.00 REALQUEST/S.MATEO CO. FORECLOSURE REPOR
COUNTY OF SAN MATEO 5/23/2018 2676541YSS21804 E 100-11610-5021 956.00 TRUNKED RADIO SYSTEM MONTHLY FEE
ECMS, INC. 5/16/2018 267489INV157489 E 100-11710-5061 5.96 PPE TURNOUT UNIFORM REPAIRS
5/16/2018 267489INV168132 E 100-11710-5061 87.89 TURNOUT UNIFORM REPAIRS
FEDEX 5/23/2018 2676686-171-68799 E 100-11610-5027 81.17 POSTAGE
5/23/2018 2676686-178-27950 E 100-11610-5027 81.36 POSTAGE
5/23/2018 2676686-186-64000 E 100-11610-5027 101.85 FED-EX DELIVERY SERVICES
Wednesday, June 6, 2018 Page 5 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
FIRE
FIREFIGHTER CANDIDATE TESTING 5/16/2018 267495180301-SFF E 100-11110-5036 1,800.00 ELIGIBILITY LIST HIRING FEE
IRVINE & JACHENS INC 5/30/2018 2678572349 E 100-11710-5021 257.74 HAT AND BREAST BADGES (3 SETS)
JEFF COCHRAN 5/23/2018 2676511/9/18 E 100-11720-5033 250.00 S200 TRAINING FEE REIMBURSEMENT
JESSE LANGE 5/25/2018 26779205152018 E 100-11720-5033 41.00 REIMBURSEMENT - LUNCH DURING A STRIKE TEA
KNOX COMPANY 5/30/2018 267860INV01359671 E 100-11610-5021 852.15 EXTERIOR KNOX PADLOCKS (8)
L N CURTIS & SONS 5/23/2018 267689INV166790 E 100-11710-5061 1,042.25 SUPPRESSION SUPPLIES
5/23/2018 267689INV172153 E 100-11710-5061 395.43 WILDLAND JACKET
5/23/2018 267689INV173074 E 100-11710-5021 3,539.70 SUPPRESSION WILDLAND HOSE 20 LENGTHS
5/23/2018 267689INV174943 E 100-11710-5061 1,349.24 NEW EMPLOYEE TURNOUTS
5/23/2018 267689INV175590 E 100-11710-5061 1,573.20 PPE TURNOUT COAT
5/23/2018 267689INV179607 E 100-11710-5061 395.43 PPE WILDLAND COAT
5/23/2018 267689INV179704 E 100-11710-5021 170.87 EQUIPMENT FOR 512
5/30/2018 267861INV174722 E 100-11710-5021 55.75 DRAFT PIT REPAIR PARTS
5/30/2018 267861INV179596 E 100-11710-5061 643.92 WILDLAND PPE
5/30/2018 267861INV183178 E 100-11710-5051 350.00 HOSE TESTER REPAIR WORK
LIFE-ASSIST INC 5/16/2018 267510848786 E 100-11610-5021 1,010.91 EMS SUPPLIES
5/16/2018 267510848791 E 100-11610-5021 655.30 EMS SUPPLIES
5/16/2018 267510849181 E 100-11610-5021 7.34 EMS SUPPLIES
5/16/2018 267510849241 E 100-11610-5021 107.53 EMS SUPPLIES
5/16/2018 267510849244 E 100-11610-5021 955.17 EMS SUPPLIES
5/16/2018 267510849519 E 100-11610-5021 776.56 EMS SUPPLIES
5/16/2018 267510850045 E 100-11610-5021 387.41 EMS SUPPLIES
5/16/2018 267510850101 E 100-11610-5021 63.40 EMS SUPPLIES
5/16/2018 267510850734 E 100-11610-5021 119.96 EMS SUPPLIES
5/16/2018 267510851147 E 100-11610-5021 952.69 EMS SUPPLIES
5/16/2018 267510851810 E 100-11610-5021 683.04 EMS SUPPLIES
5/16/2018 267510851834 E 100-11610-5021 63.40 EMS SUPPLIES
5/16/2018 267510851859 E 100-11610-5021 792.94 EMS SUPPLIES
5/16/2018 267510853005 E 100-11610-5021 575.97 EMS SUPPLIES
5/16/2018 267510853016 E 100-11610-5021 932.11 EMS SUPPLIES
5/16/2018 267510853035 E 100-11610-5021 48.02 EMS SUPPLIES
5/16/2018 267510853067 E 100-11610-5021 451.42 EMS SUPPLIES
Wednesday, June 6, 2018 Page 6 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
FIRE
LIFE-ASSIST INC 5/23/2018 267696847735 E 100-11610-5021 866.03 EMS SUPPLIES
5/23/2018 267696853356 E 100-11610-5021 378.41 EMS SUPPLIES
5/23/2018 267696854427 E 100-11610-5021 454.99 EMS SUPPLIES
5/23/2018 267696854452 E 100-11610-5021 564.28 EMS SUPPLIES
5/23/2018 267696854747 E 100-11610-5021 530.97 EMS SUPPLIES
5/23/2018 267696854823 E 100-11610-5021 193.74 EMS SUPPLIES
LOWE'S CREDIT SERVICES 5/25/2018 267795915081 E 100-11730-5020 8.27 TAPE FOR EQUIPTMENT MARKING
5/25/2018 267795915082 E 100-11710-5021 53.80 WATER FOR STRIKE TEAM DEPLOYMENT
5/25/2018 267795916164 E 100-11730-5020 19.68 STATION SUPPLIES
5/25/2018 267795916267 E 100-11730-5021 8.30 STATION SUPPLIES
5/25/2018 267795916313 E 100-11730-5020 41.39 WATER FILTER FOR STATION
5/25/2018 267795916459 E 100-11730-5020 8.26 STATION SUPPLIES
5/25/2018 267795916542 E 100-11710-5021 20.75 OPERATING SUPPLIES
5/25/2018 267795916769 E 100-11710-5021 22.89 OPERATING SUPPLIES
5/25/2018 267795917398 E 100-11730-5021 46.58 STATION SUPPLIES
5/25/2018 267795917675 E 100-11730-5021 25.88 STATION SUPPLIES
5/25/2018 267795920781 E 100-11710-5021 200.46 EQUIPMENT SUPPLIES HOSE FOR DECON
5/25/2018 267795943679 E 100-11710-5021 144.42 DECON BAGS
5/25/2018 267795999792 E 100-11710-5061 224.22 PPE STORAGE CABINETS
6/1/2018 267913917399 E 100-11730-5020 20.75 STATION SUPPLIES
MOBILE CALIBRATION SERVICES LL5/16/2018 2675152457 E 100-11710-5051 405.85 GAS METER CALIBRATION
5/16/2018 2675152463 E 100-11710-5051 871.73 GAS METER CALIBRATION
5/23/2018 2677072482 E 100-11710-5051 966.22 GAS MONITOR MAINTENACE
OFFICE DEPOT INC 5/16/2018 267518119779999001 E 100-11110-5020 116.07 OFFICE SUPPLIES
5/16/2018 267518123674579001 E 100-11610-5021 61.16 OFFICE SUPPLIES
5/25/2018 267800126140959001 E 100-11110-5020 100.99 OFFICE SUPPLIES
5/25/2018 267800132361581001 E 100-11110-5020 101.36 OFFICE SUPPLIES
PRECISE PRINTING AND MAILING 5/16/2018 26752721360 E 100-11110-5025 190.10 POSTER BOARDS FOR CITIZENS ACADEMY
READYREFRESH 5/16/2018 26752918C5711311000 E 100-11710-5021 131.54 STATION 61 DRINKING WATER
5/23/2018 26772018D5711311000 E 100-11110-5021 282.06 WATER SERVICE FOR ADMIN
SACRAMENTO METRO FIRE DISTRICT5/30/2018 267875INV023662 E 100-11610-5005 167.08 SFY 2014/2015 1% ADMIN FEE
5/30/2018 267875INV023738 E 100-11110-5005 243.50 SFY 2013/2014 1% ADMIN FEE
Wednesday, June 6, 2018 Page 7 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
FIRE
SAN MATEO COUNTY FIRE PREV OFC5/23/2018 267724Membership SSF Fire E 100-11210-5031 150.00 2018 MEMBERSHIP DUES-FIRE PREVENTION
SAN MATEO COUNTY PRE HOSPITAL 5/16/2018 2675344/2018-4 E 100-11110-5045 1,868.75 ANNNUAL FIREVIEW SUBSCRIPTION
SARA BACHMANN 5/25/2018 26777604182018 E 100-11110-5032 11.30 TRAVEL REIMBURSEMENT - FINANCE TRAINING
5/25/2018 2677764/21-4/26/18 E 100-11720-5033 385.29 TRAVEL REIMBURSEMENT TO MEDICAL BILLING C
SATCOM GLOBAL, INC. 5/25/2018 267813cc371570 E 100-11310-5021 42.75 JM-MONTHLY SATELLITE PHONE SERVICE FOR DI
SCHOOL HOUSE GROCERY 5/16/2018 2675378763 E 100-11110-5021 59.31 OPERATING SUPPLIES - REFRESHMENTS FOR CRE
5/23/2018 2677298784 E 100-11310-5021 71.01 LUNCH FOR PARA FF RECRUITMENT PANEL (7) A
5/23/2018 2677298784 E 100-11110-5036 71.00 LUNCH FOR PARA FF RECRUITMENT PANEL (7) A
5/23/2018 2677298787 E 100-11110-5036 87.71 LUNCH FOR PARA FF RECRUITMENT PANEL (7)
SOUTH CITY LUMBER AND SUPPLY 5/16/2018 267540939223 E 100-11710-5021 121.31 ITEMS USED FOR EQUIPMENT AND REPAIRS
5/16/2018 267540943953 E 100-11710-5021 119.99 DECONTAMINATION BAGS
5/16/2018 267540943955 E 100-11710-5021 102.85 DECONTAMINATION BAGS
5/16/2018 267540945682 E 100-11710-5021 208.78 EQUIPMENT REPLACEMENT FOR USAR
5/16/2018 267540945727 E 100-11710-5021 5.45 TOOLS FOR 503
5/16/2018 267540945728 E 100-11710-5021 147.66 EQUIPMENT REPLACEMENT FOR E65
5/25/2018 267808946336 E 100-11720-5021 2.72 PARTS FOR MINOR REPAIR OF TRAINING TOWER
5/25/2018 267808946772 E 100-11710-5051 84.17 TOOL MAINTENANCE AND REPAIR
SUPER VACUUM MFG CO, INC. 5/16/2018 26754394840 E 100-11710-5021 129.47 EQUIPMENT DECALS
VERIZON WIRELESS 5/25/2018 2678159806316348 E 100-11610-5071 7.02 DATA CHARGES - FIRE
W.W. GRAINGER INC. 5/16/2018 2675579746543876 E 100-11610-5021 32.99 EMS SUPPLIES
5/16/2018 2675579753393314 E 100-11730-5020 7.78 ELECTRICAL TAPE FOR STATION 63
5/23/2018 2677639733580717 E 100-11710-5021 32.99 OSHA SIGNS
5/23/2018 2677639736104473 E 100-11710-5021 83.03 OSHA SIGNS
WELLS FARGO BANK, NA 5/16/2018 26755918030091380 E 100-11610-5005 767.96 AMBULANCE LOCKBOX SERVICES MARCH 2018
WITTMAN ENTERPRISES, LLC 5/16/2018 2675611801745 E 100-11610-5005 12,796.00 AMBULANCE BILLING JANUARY 2018
5/16/2018 2675611802745 E 100-11610-5005 9,960.73 AMULANCE BILLING FEBRUARY 2018
WOODBRIDGE FIRE DISTRICT 5/25/2018 26781905212018 E 100-11720-5033 224.00 TRENCH RESCUE CLASS MANUALS (4 STUDENTS)
WORLDPOINT ECC 5/23/2018 2677704054293 E 100-11610-5021 450.00 AHA INSTRUCTOR ESSENTIALS ONLINE
5/23/2018 2677704054458 E 100-11750-5021 3,672.00 CPR CARDS NINE PACKS OF 24
ZOLL MEDICAL CORPORATION 5/16/2018 2675652666364 E 100-11610-5021 726.51 EMS SUPPLIES
5/16/2018 2675652673667 E 100-11610-5021 146.83 EMS SUPPLIES
5/16/2018 2675652677183 E 100-11610-5021 680.62 EMS SUPPLIES
Wednesday, June 6, 2018 Page 8 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
FIRE
ZOLL MEDICAL CORPORATION 5/25/2018 2678202613022 E 100-11610-5021 40.15 EMS SUPPLIES
5/25/2018 2678202689132 E 100-11610-5021 440.50 EMS SUPPLIES
Payments issued for FIRE $77,913.62
HUMAN RESOURCES
BOB MURRAY & ASSOCIATES 5/25/2018 2677787743 E 100-09110-5005 186.06 EXEC. SEARCH EXPENSE REIMBURSEMENT FOR FI
5/25/2018 2677787744 E 100-09110-5005 2,982.96 PROFESSIONAL SERVICES FOR EXEC. SEARCH-FIRE
5/25/2018 2677787745 E 100-09110-5005 3,925.78 PROFESSIONAL SERVICES FOR EXEC. SEARCH-HR
CLEARLITE TROPHIES 5/23/2018 26764982367 E 100-09110-5013 365.99 RECOGNITIONS PINS FOR RETIREES- EVENT MAY
DOMINIC'S AT OYSTER POINT 5/23/2018 26766305/25/18 E 100-09110-5061 1,671.74 EMPLOYEE RECOGNITION LUNCHEON-75 PEOPLE
OFFICE DEPOT INC 5/23/2018 267710130780612001 E 100-09110-5020 61.91 OFFICE SUPPLIES-FILE,FOLDERS,SANITIZER
5/23/2018 267710130815386001 E 100-09110-5020 8.73 OFFICE SUPPLIES-BLUE MASKING TAPE
5/23/2018 267710130815387001 E 100-09110-5020 22.99 GENERAL OFFICE SUPPLIES
PREFERRED ALLIANCE, INC 5/16/2018 2675280140019-IN E 100-09110-5001 346.39 APRIL 2018 PRE-EMPLOYMENT & RANDOM DRU
REGIONAL GOVERNMENT SRVC AUTH 5/16/2018 2675318360 E 100-09110-5005 616.77 APRIL 2018 CONTRACT SVCS-HECTOR P. ALVAREZ
5/16/2018 2675318392 E 100-09110-5005 25.00 REIMBURSEMENT-JOB FAIR AD IN SMTO JOURNA
SCHOOL HOUSE GROCERY 6/1/2018 2679268804A E 100-09110-5031 163.06 CITIZEN'S ACADEMY DINNER ON 5/29/18 - FOR 3
Payments issued for HUMAN RESOURCES $10,377.38
INFORMATION TECHNOLOGY
AMAZON MKTPLACE 5/16/2018 267550cc370629 E 785-16110-5021 68.44 TB-IT PURCHASES FOR VARIOUS DEPARTMENTS
5/16/2018 267550cc370629 E 785-16110-5041 106.33 TB-IT PURCHASES FOR VARIOUS DEPARTMENTS
5/16/2018 267550cc370629 E 786-16510-5061 88.88 TB-IT PURCHASES FOR VARIOUS DEPARTMENTS
COMCAST CABLE COMMUNICATION IN5/23/2018 2676528155 20 044 0622357 E 785-16110-5071 239.05 HIGH SPEED INTERNET SERVICE - TERRABAY
DELL MARKETING LP 6/1/2018 26790410244827036 E 785-16110-5042 1,513.27 LAPTOP - IT DEPARTMENT
DSAN CORPORATION 5/16/2018 267550cc370690 E 786-16510-5061 2,085.35 TB- PEG SUPPLIES - WIRELESS CONTROLLER, RECE
GRANICUS, INC. 5/23/2018 26767698346 E 785-16110-5040 109.09 UPGRADE TO SDI 720P STREAMING - APRIL 2018
5/23/2018 26767698354 E 785-16110-5040 500.00 MONTHLY MANAGED SVC-WEBSITE GOV'T TRAN
5/23/2018 26767698412 E 785-16110-5040 109.09 UPGRADE TO SDI 720P STREAMING - MAY 2018
5/23/2018 26767698420 E 785-16110-5040 500.00 MONTHLY MANAGED SVC-WEBSITE GOV'T TRAN
JEFF UCHI 5/16/2018 2675511/4-2/28/18 E 785-16110-5031 116.73 MILEAGE/TOLL REIMBURSEMENT - JAN & FEB 20
KELSO COMMUNICATIONS 5/16/2018 267509I2018078 E 785-16110-5071 437.50 PHONE REPAIRS TO SENIOR CENTER & MSB
Wednesday, June 6, 2018 Page 9 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
INFORMATION TECHNOLOGY
NETWORK SOLUTIONS, INC 5/16/2018 267550cc370704 E 785-16110-5051 7.96 RC - RENEWAL WEBSITE URLS
SPS PROS 5/16/2018 267550cc370815 E 785-16110-5044 1,858.05 RC - CONTROLLER MODULE FOR EQUALLOGIC
SSP DATA, INC 5/23/2018 26774257881 E 785-16110-5040 4,736.00 VEEAM BACKUP ENTERPRISE & REPLICATION - V
THAWTE INC 5/16/2018 267550cc370809 E 785-16110-5040 199.00 RC-SSL WEB SERVER - 1 YEAR
THE ACTIVE NETWORK INC 6/1/2018 2679334100160814 E 785-16110-5040 19,635.63 CLASS ANNUAL RENEWAL - MAINTENANCE & SU
UTILITY TELEPHONE, INC 5/23/2018 267760128202 E 785-16110-5071 1,706.60 CITY INTERNET ACCESS & TRANSPORT CHARGES
WAVEDIVISION HOLDINGS, LLC 5/23/2018 2677658136 35 051 0095333 E 785-16110-5001 45.06 CABLE SERVICES - 329 MILLER AVE. - IT & PD
ZOLL DATA SYSTEMS 5/16/2018 267564INV00018687 E 785-16110-5040 780.14 FIRE DEPT. - ANNUAL ICC RENEWAL - EXP: 3/2019
Payments issued for INFORMATION TECHNOLOGY $34,842.17
LIBRARY
AMAZON CAPITAL SERVICES, INC 5/25/2018 26777413PL-Y7LD-61PW E 100-15999-5999 1,606.76 TEEN DIGITAL MEDIA LAB SUPPLIES
5/25/2018 26777416CR-9D1X-DMT9 E 100-15110-5021 163.89 ESCAPE ROOM PROGRAM SUPPLIES
5/25/2018 2677741W7N-RDFG-3TVQ E 100-15999-5999 86.31 TEEN DIGITIAL MEDIA LAB SUPPLIES
5/30/2018 2678261FDC-4C4P-PT1H E 100-15430-5030 29.98 PROMOTIONAL SUPPLIES
AMAZON MKTPLACE 5/16/2018 267550cc370629 E 100-15110-5045 835.54 TB-IT PURCHASES FOR VARIOUS DEPARTMENTS
AMAZON.COM 6/1/2018 267935cc371820 E 100-15410-5022 371.49 AP - BOOKS, LEARNING WHEELS
6/1/2018 267935cc371820 E 100-15999-5021 162.28 AP - BOOKS, LEARNING WHEELS
6/1/2018 267935CC371946 E 100-15210-5022 27.01 VS - BOOKS
BAKER & TAYLOR INC 5/23/2018 267629L1084154 E 100-15220-5022 826.25 BOOKS JUV
5/23/2018 267629L1084154 E 100-15320-5022 628.59 BOOKS JUV
5/23/2018 267629L1123914 E 100-15210-5022 4,469.43 BOOKS
5/23/2018 267629L1123914 E 100-15310-5022 1,561.59 BOOKS
5/23/2018 267629L1236954 E 100-15220-5022 269.70 BOOKS
5/23/2018 267629L1236954 E 100-15320-5022 122.49 BOOKS
5/23/2018 267629L4317184 E 100-15310-5022 307.68 BOOKS
5/23/2018 267629L4317184 E 100-15210-5022 422.72 BOOKS
5/23/2018 267629L4317564 E 100-15310-5022 229.38 BOOKS
5/25/2018 267777NS18050374 E 100-15110-5021 1,250.00 BAKER & TAYLOR ONLINE SUBSCRIPTION
5/30/2018 2678314012204722 E 100-15999-5022 60.85 BOOKS - LEARNING WHEELS
5/30/2018 2678314012204723 E 100-15999-5022 677.49 BOOKS - LEARNING WHEELS
6/1/2018 267899CO321933 E 100-15210-5022 140.86 INV# 4012166938
Wednesday, June 6, 2018 Page 10 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
LIBRARY
BRIANNA GERMAN 5/23/2018 2676735/1-5/2/18 E 100-15999-5031 87.62 REIMB TRANSPORTATION TO TRAINING
BRIANNE MICHELE CRABTREE 5/23/2018 26765605/12/18 E 100-15220-5030 600.00 5/12/18 - CHILDRENS PROGRAMMING PERFORM
CALIFA GROUP 5/18/2018 26757110393 E 100-15110-5004 2,419.39 PROQUEST ANCESTRY
CHARLES M. SCHULZ MUSEUM 5/30/2018 26783906022018 E 100-15999-5005 220.20 SUMMER LEARNING PROGRAM - CHARLES M. SC
CONSTANT CONTACT, INC. 5/18/2018 2675745ACWS8QAB13618 E 100-15110-5030 1,638.00 E-NEWSLETTER
COSTCO 6/1/2018 267935cc371828 E 100-15999-5999 1,061.64 AP - AFTERSCHOOL SNACKS HOMEWORK CLUB
DEMCO INC. 5/18/2018 2675766365026 E 100-15110-5021 376.43 TECHNICAL PROCESSING SUPPLIES
5/18/2018 2675766372140 E 100-15110-5021 176.05 TECHNICAL PROCESSING SUPPLIES
5/25/2018 2677856375924 E 100-15110-5021 98.80 TECHNICAL PROCESSING SUPPLIES
DISCOUNT SCHOOL SUPPLY 6/1/2018 267935CC371939 E 100-15220-5020 292.33 AT - JUV STORYTIME AND PROGRAM SUPPLIES
DOORDASH 6/1/2018 267935cc371843 E 100-15430-5031 40.88 AP - REFRESHMENTS FOR INTERVIEW PANEL
DYMAXION RESEARCH LIMITED 5/18/2018 267577M8060012 E 100-15110-5001 780.00 3W SCHEDULING SOFTWARE
ITUNES STORE 5/16/2018 267550cc370499 E 100-15230-5022 29.98 AM - MONTHLY SUBSCRIPTION FEE
LIBRARY IDEAS, LLC 5/18/2018 26758261364 E 100-15220-5022 -20.00 LIBRARY IDEAS CUSTOMER GOODWILL CREDIT
5/18/2018 26758261872 E 100-15220-5022 109.85 BOOKS
MASE GROUP LLC 5/18/2018 26758400294 E 100-15110-5001 192.45 DVD LABELS
5/18/2018 26758400295 E 100-15110-5001 347.15 DVD LABEL
5/18/2018 26758400297 E 100-15110-5001 104.80 DVD LABELING
5/25/2018 26779600298 E 100-15110-5001 351.55 DVD LABELING SERVICE
6/1/2018 26791400299 E 100-15110-5001 298.30 DVD LABELING SERVICE
MIDWEST TAPE 5/18/2018 2675872000009742 E 100-15220-5043 939.21 AV - JUV
5/18/2018 2675872000009742 E 100-15320-5043 180.62 AV - JUV
5/18/2018 2675872000009742 E 100-15320-5022 72.06 AV - JUV
5/23/2018 2677042000009739 E 100-15310-5043 470.23 AV
5/23/2018 2677042000009739 E 100-15210-5043 5,358.39 AV
NATURE GIFT STORE 6/1/2018 267935CC371945 E 100-15220-5020 47.85 AT - PROGRAM SUPPLIES - BUTTERFLY KIT
OFFICE DEPOT INC 5/23/2018 267710126064399001 E 100-15110-5020 120.15 OFFICE SUPPLIES - GRAND AVE. LIBRARY
5/23/2018 267710127670646001 E 100-15110-5020 31.62 OFFICE SUPPLIES - GRAND AVE. LIBRARY
5/23/2018 267710127670860001 E 100-15110-5020 38.66 OFFICE SUPPLIES - GRAND AVE. LIBRARY
5/23/2018 267710127670861001 E 100-15110-5020 14.99 OFFICE SUPPLIES - GRAND AVE. LIBRARY
5/23/2018 267710128221766001 E 100-15110-5020 368.35 OFFICE SUPPLIES - MAIN LIBRARY
5/23/2018 267710128222079001 E 100-15110-5020 8.22 OFFICE SUPPLIES - MAIN LIBRARY
Wednesday, June 6, 2018 Page 11 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
LIBRARY
OFFICE DEPOT INC 5/23/2018 267710132675885001 E 100-15110-5020 85.13 OFFICE SUPPLIES - MAIN LIBRARY
ORIENTAL TRADING CO INC 6/1/2018 267935CC371943 E 100-15999-5999 49.99 AT - SUMMER READING PROGRAM SUPPLIES
6/1/2018 267935CC371944 E 100-15999-5999 283.68 AT - SUMMER READING AND OFFICE SUPPLIES
6/1/2018 267935CC371944 E 100-15220-5020 59.97 AT - SUMMER READING AND OFFICE SUPPLIES
PENINSULA LIBRARY SYSTEM 5/18/2018 26759412366 E 100-15110-5004 100.35 INTERNET ARCHIVE
5/23/2018 26771412380 E 100-15110-5051 3,192.00 CENIC BROADBAND 7/1/17-6/30/18
PHILIPPINE CULTURAL & EDU SVCS5/25/2018 267803L-21820 E 100-15210-5022 510.45 INTERNATIONAL LANGUAGE BOOKS
5/25/2018 267803L-21821 E 100-15220-5022 783.85 INTERNATIONAL LANGUAGE BOOKS
READYREFRESH 5/18/2018 26759518E5745298009 E 100-15430-5021 49.64 WATER COOLER RENTAL /REFILL
RECORDED BOOKS, INC. 5/16/2018 26753075654369 E 100-15210-5043 43.45 AV
5/16/2018 26753075776865 E 100-15310-5043 125.05 AV
5/16/2018 26753075777557 E 100-15210-5043 114.15 AV
5/16/2018 26753075778111 E 100-15210-5043 43.70 AV
5/16/2018 26753075778161 E 100-15210-5043 43.70 AV
5/16/2018 26753075779010 E 100-15210-5043 86.98 AV
5/23/2018 26772175775372 E 100-15210-5043 43.70 A/V
5/25/2018 26780475785986 E 100-15310-5043 309.71 A/V
5/25/2018 26780475786038 E 100-15210-5022 309.71 A/V
5/25/2018 26780475787533 E 100-15210-5043 43.49 A/V
RELIANCE BARCODE SOLUTIONS LLC5/25/2018 2678054838 E 100-15110-5021 489.32 BARCODES
SAFEWAY INC 5/16/2018 267533153302 E 100-15999-5999 783.95 SNACK PURCHAES FOR AFTERSHOOL/PRESCHOO
SAFEWAY STORE 6/1/2018 267935CC371942 E 100-15110-5031 15.25 AT - REFRESHMENTS FOR BIG LIFT COLLAB. MTG (
SAWA BOOKS 6/1/2018 267925IN001105 E 100-15220-5022 513.02 JUV BOOKS
SCHOOL SPECIALTY INC 5/16/2018 267538208120361140 E 100-15999-5021 25.59 PROGRAM SUPPLIES, HOMEWORK CLUB
SPECIALTY'S CAFE & BAKERY 6/1/2018 267935cc371844 E 100-15430-5031 88.09 AP - LUNCH FOR INTERVIEW PANEL
STAPLES BUSINESS ADVANTAGE 5/18/2018 2676008049797927 E 100-15430-5021 84.61 OPERATING SUPPLIES
5/23/2018 2677438049797888 E 100-15110-5020 38.20 OFFICE SUPPLIES - GRAND AVE. LIBRARY
5/23/2018 2677438049797917 E 100-15110-5021 177.97 OFFICE SUPPLIES
THE GALE GROUP, INC 5/18/2018 26760463623572 E 100-15210-5022 265.98 BOOKS
5/25/2018 26781063650310 E 100-15210-5022 27.76 BOOKS
6/1/2018 26793463688131 E 100-15210-5022 28.66 BOOKS
6/1/2018 26793463702525 E 100-15210-5022 29.55 BOOKS
Wednesday, June 6, 2018 Page 12 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
LIBRARY
TRIMBLE SKETCHUP 5/16/2018 267550cc370633 E 100-15110-5045 120.00 TB- MAKERSPACE 3D PROJECT- LIBRARY
USPS 6/1/2018 267935cc371846 E 100-15110-5027 7.10 AP - POSTAGE
YVETTE MINDEGUIA 5/25/2018 2677993/19/18-5/17/18 E 100-15110-5036 5.00 REIMB ORAL BOARD EXPENSES
Payments issued for LIBRARY $40,084.81
NON-DEPARTMENTAL
ABAG PLAN CORPORATION 5/23/2018 267612PLAN-2017-18-188 E 782-07410-5003 3,356.74 GENERAL LIABILITY CLAIMS - MARCH 2018
AMAZON MKTPLACE 5/16/2018 267550cc370697 E 784-07512-5023 1,897.91 DW- CHECK PRINTER - FINANCE DEPARTMENT
AT&T 5/23/2018 2676269391060747 E 781-07210-5071 56.07 PHONE CHARGES
5/23/2018 2676269391060749 E 781-07210-5071 182.15 PHONE CHARGES
5/23/2018 2676269391060750 E 781-07210-5071 473.94 PHONE CHARGES
5/23/2018 2676269391060752 E 781-07210-5071 330.88 PHONE CHARGES
5/23/2018 2676269391060755 E 781-07210-5071 134.22 PHONE CHARGES
5/23/2018 2676269391060756 E 781-07210-5071 66.82 PHONE CHARGES
5/23/2018 2676269391060761 E 781-07210-5071 20.20 PHONE CHARGES
5/23/2018 2676269391060817 E 781-07210-5071 99.08 PHONE CHARGES
5/23/2018 2676269391060821 E 781-07210-5071 301.04 PHONE CHARGES
5/23/2018 2676269391060842 E 781-07210-5071 28.73 PHONE CHARGES
5/23/2018 2676269391060843 E 781-07210-5071 14.38 PHONE CHARGES
5/23/2018 2676269391060845 E 781-07210-5071 355.16 PHONE CHARGES
5/23/2018 2676269391060848 E 781-07210-5071 71.35 PHONE CHARGES
5/23/2018 2676269391060869 E 781-07210-5071 244.07 PHONE CHARGES
5/23/2018 2676269391060972 E 781-07210-5071 30.73 PHONE CHARGES
5/23/2018 2676269391060973 E 781-07210-5071 215.76 PHONE CHARGES
5/23/2018 2676269391060976 E 781-07210-5071 323.90 PHONE CHARGES
5/23/2018 2676269391061122 E 781-07210-5071 112.12 PHONE CHARGES
5/23/2018 2676269391061387 E 781-07210-5071 85.15 PHONE CHARGES
5/23/2018 2676269391062505 E 781-07210-5071 14.25 PHONE CHARGES
CALIFORNIA WATER SERVICE 5/16/2018 2674753779544444 E 781-07210-5073 21,461.06 WATER SERVICE
CALIFORNIA WATER SERVICE CO 5/16/2018 2674760165444444 E 781-07210-5073 168.78 WATER SERVICE
5/16/2018 2674763194444444 E 781-07210-5073 34.48 WATER SERVICE
5/16/2018 2674763310807997 E 781-07210-5073 46.03 WATER SERVICE
Wednesday, June 6, 2018 Page 13 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
NON-DEPARTMENTAL
CALIFORNIA WATER SERVICE CO 5/16/2018 2674765187444444 E 781-07210-5073 199.52 WATER SERVICE
5/16/2018 2674767733252569 E 781-07210-5073 137.79 WATER SERVICE
5/16/2018 2674767807444444 E 781-07210-5073 15.25 WATER SERVICE
5/16/2018 2674769639955148 E 781-07210-5073 38.33 WATER SERVICE
5/30/2018 2678370982104814 E 781-07210-5073 123.42 WATER SERVICE
5/30/2018 2678374635141659 E 781-07210-5073 593.22 WATER SERVICE
CALPERS 5/17/2018 ##########100000015253128 E 783-00000-4344 3,631.05 REPLACEMENT BENEFIT CONTRBUTION- 04/05/1
CITY NATIONAL BANK 5/25/2018 267781LEASE #10-036-03 E 784-07511-7001 60,764.74 LEASE/OPTION TO PURCHASE #10-036-03 - TWO
5/25/2018 267781LEASE #10-036-03 E 784-07511-7004 7,565.65 LEASE/OPTION TO PURCHASE #10-036-03 - TWO
COMCAST CABLE COMMUNICATION IN5/18/2018 2675738155 20 044 0076067 E 781-07210-5071 89.47 INTERNET SERVICE/MODEM RENTAL
EMPLOYEE BENEFIT SPECIALISTS 5/16/2018 2674910014715-IN E 783-07310-4330 84,744.76 4TH QTR 2017 MEDICARE REBATE
EMPLOYMENT DEVELOPMENT DEPT 5/16/2018 267492L0222479008 E 783-00000-4349 6,736.00 UNEMPLOYMENT CLAIMS JAN-MAR 2018
INC ESSENCE PRINTING 5/30/2018 267850131634 E 100-07110-5025 2,731.25 LA: CITY OF SSF INNOVATION BROCHURE (X 300)
NEOPOST USA INC 5/16/2018 849432355/16/18 E 110-00000-5027 4,000.00 CITYWIDE POSTAGE METER REPLENISHMENT
PACIFIC GAS & ELECTRIC COMPANY5/16/2018 2675220285235090-5 E 781-07210-5070 249.19 GAS/ELECTRIC SERVICE
5/16/2018 2675222500898977-1 E 781-07210-5070 52.92 GAS/ELECTRIC SERVICE
5/16/2018 2675222814692974-1 E 781-07210-5070 105.28 GAS/ELECTRIC SERVICE
5/16/2018 2675223635896993-3 E 781-07210-5070 64.91 GAS/ELECTRIC SERVICE
5/16/2018 2675225177240092-8 E 781-07210-5070 403.54 GAS/ELECTRIC SERVICE
5/16/2018 2675225534400076-9 E 781-07210-5070 27.36 GAS/ELECTRIC SERVICE
5/16/2018 2675225961515715-9 E 781-07210-5070 52.00 GAS/ELECTRIC SERVICE
5/16/2018 2675226035223249-4 E 781-07210-5070 200.86 GAS/ELECTRIC SERVICE
5/16/2018 2675226846819681-8 E 781-07210-5070 80.77 GAS/ELECTRIC SERVICE
5/16/2018 2675227785237739-7 E 781-07210-5070 108.14 GAS/ELECTRIC SERVICE
5/16/2018 2675228177181277-3 E 781-07210-5070 70.98 GAS/ELECTRIC SERVICE
5/16/2018 2675228701065497-5 E 781-07210-5070 73.74 GAS/ELECTRIC SERVICE
5/18/2018 2675935908002015-5 E 781-07210-5070 54,640.96 ELECTRIC SERVICE-WQCP
5/18/2018 267593863483135-3 E 781-07210-5070 2,027.22 GAS SERVICE-WQCP
5/25/2018 2678010216007588-9 E 781-07210-5070 15.63 GAS/ELECTRIC SERVICE
5/25/2018 2678010379629797-0 E 781-07210-5070 86.19 GAS/ELECTRIC SERVICE
5/25/2018 2678011809759572-4 E 781-07210-5070 1,959.73 GAS/ELECTRIC SERVICE
5/25/2018 2678011886610157-1 E 781-07210-5070 718.05 GAS/ELECTRIC SERVICE
Wednesday, June 6, 2018 Page 14 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
NON-DEPARTMENTAL
PACIFIC GAS & ELECTRIC COMPANY5/25/2018 2678011936382234-7 E 781-07210-5070 21.03 GAS/ELECTRIC SERVICE
5/25/2018 2678011944978060-0 E 781-07210-5070 27.75 GAS/ELECTRIC SERVICE
5/25/2018 2678012859665236-3 E 781-07210-5070 8.39 GAS/ELECTRIC SERVICE
5/25/2018 2678012900060739-9 E 781-07210-5070 22.86 GAS/ELECTRIC SERVICE
5/25/2018 2678013084158901-0 E 781-07210-5070 33.45 GAS/ELECTRIC SERVICE
5/25/2018 2678013569726530-0 E 781-07210-5070 14.98 GAS/ELECTRIC SERVICE
5/25/2018 2678014836977850-0 E 781-07210-5070 149.64 GAS/ELECTRIC SERVICE
5/25/2018 2678015053123842-1 E 781-07210-5070 8.51 GAS/ELECTRIC SERVICE
5/25/2018 2678017036130873-0 E 781-07210-5070 130.15 GAS/ELECTRIC SERVICE
5/25/2018 2678019473336735-6 E 781-07210-5070 57.09 GAS/ELECTRIC SERVICE
PENINSULA CONFLICT RESOLUTION 5/16/2018 2675241386 E 100-07110-5035 20,467.00 SSF COMMUNITY MEDIATION SVCS 2017/2018
READYREFRESH 5/18/2018 26759508E0030587240 E 100-07110-5031 40.30 WATER DISPENSER SVCS 4/7 TO 5/6/18
5/18/2018 26759508E0030587265 E 100-07110-5031 31.35 WATER DISPENSER SVCS 4/7 TO 5/6/18
5/23/2018 26772008E0030587158 E 100-07110-5021 171.78 04/07-05/06/18 WATER COOLER RENTAL/REFILL
TOWNSEND PUBLIC AFFAIRS, INC. 5/16/2018 26754613506 E 100-07888-5061 5,000.00 MARCH 2018 GRANT CONSULTING SVCS
5/16/2018 26754613590 E 100-07888-5061 5,000.00 APR 2018 GRANT CONSULTING SVCS
TRISTAR RISK MANAGEMENT 5/16/2018 267548104051 E 782-07410-5081 80,285.33 APRIL 2018 WORKERS COMP LOSS REPLENISHME
5/23/2018 267755104077 E 782-07410-5081 12,760.00 WORKER'S COMPENSATION LOSS REPLENISHME
5/23/2018 267755104169 E 782-07410-5081 28,750.00 WORKER'S COMPENSATION LOSS REPLENISHME
5/25/2018 267811104192 E 782-07410-5081 20,125.06 WORKER'S COMPENSATION LOSS REPLENISHME
UTILITY TELEPHONE, INC 5/30/2018 267888126848 E 781-07210-5071 547.00 LD PHONE CHARGES
WESTBOROUGH WATER DISTRICT 5/25/2018 267818SSF0001-53 E 781-07210-5073 12,302.14 WATER SERVICE
Payments issued for NON-DEPARTMENTAL $448,386.73
PARKS & RECREATION
A+ LIVESCAN SERVICES 5/23/2018 2676113431 E 100-17275-5037 99.00 FINGERPRINTS
5/23/2018 2676113440 E 100-17275-5037 99.00 FINGERPRINTS
5/23/2018 2676113476 E 100-17275-5037 99.00 FINGERPRINTS
ACE RAINGUTTER 6/1/2018 2678925/10/18 E 100-17971-5061 17,595.00 TERRABAY - RAIN GUTTER REPAIRS
ALDRAN CHEMICAL INC 5/25/2018 267773162527 E 100-17230-5050 602.08 BATHROOM SUPPLIES FOR OMP POOL
ALL INDUSTRIAL ELECTRIC SUPPLY5/23/2018 2676195183787 E 100-17420-5050 332.57 ELECTRICAL SUPPLIES
AMAZON MKTPLACE 5/18/2018 267605CC371018 E 100-17310-5021 20.75 GM: PARK SUPPLIES
Wednesday, June 6, 2018 Page 15 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PARKS & RECREATION
AMAZON MKTPLACE 5/18/2018 267605CC371060 E 100-17340-5021 99.95 GM: IPAD CASE FOR TREE CREW
5/18/2018 267605CC371063 E 100-17110-5050 99.74 GM: CULTURAL ARTS SHOW SUPPLIES
5/18/2018 267605CC371064 E 100-17310-5031 31.70 GM: IPAD CASE FOR TREE CREW
5/18/2018 267605CC371066 E 100-17110-5050 47.20 GM: CULTURAL ARTS SHOW SUPPLIES
6/1/2018 267935CC371787 E 100-17320-5050 110.94 GM: PARK DIV - PLANT SUPPLIES
6/1/2018 267935CC371788 E 100-17320-5050 25.09 GM: PARK DIV - PLANT SUPPLIES
6/1/2018 267935CC371795 E 100-17110-5050 55.79 GM: CULTURAL ARTS SHOW SUPPLIES
6/1/2018 267935CC371796 E 100-17110-5050 42.75 GM: CULTURAL ARTS SHOW SUPPLIES
6/1/2018 267935CC371872 E 100-17310-5021 69.91 GM: CITIZEN ACADEMY SUPPLIES
6/1/2018 267935CC371873 E 100-17310-5021 8.99 GM: CITIZEN ACADEMY SUPPLIES
6/1/2018 267935CC371874 E 100-17310-5021 70.00 GM: CITIZEN ACADEMY SUPPLIES
AMAZON.COM 5/16/2018 267550CC371005 E 100-17320-5050 39.66 BC: PARKS DIV SUPPLIES
5/16/2018 267550CC371006 E 100-17320-5050 99.15 BC: PARKS DIV SUPPLIES
5/16/2018 267550CC371007 E 100-17320-5050 59.49 BC: PARKS DIV SUPPLIES
5/18/2018 267605CC371017 E 100-17310-5021 11.46 GM: PARK SUPPLIES
5/23/2018 267757CC 371317 E 100-17410-5020 62.48 DB CC- HANGERS FOR MAINT. STAFF UNIFORMS
5/23/2018 267757CC 371326 E 100-17310-5020 22.36 MM CC- OFFICE SUPPLIES FOR FRONT CORP YAR
5/23/2018 267757CC 371334 E 100-17310-5025 18.32 MG CC- CORP YARD OFFICE SUPPLIES
6/1/2018 267935CC371786 E 100-17320-5050 60.45 GM: PARK DIV - PLANT SUPPLIES
ARAMARK UNIFORM SERVICES 5/16/2018 267466758571501 E 100-17320-5034 231.71 PARKS DIVISION UNIFORMS
5/16/2018 267466758606950 E 100-17320-5034 195.09 PARKS UNIFORMS
5/18/2018 267567758618772 E 100-17320-5034 59.96 UNIFORMS FOR PARKS DIV
5/23/2018 267622758606947 E 100-17410-5001 41.07 FACILITIES UNIFORMS
6/1/2018 267897758618769 E 100-17410-5034 41.07 UNIFORMS FOR FACILITY DIVISION
6/1/2018 267897758630581 E 100-17320-5034 408.80 UNIFORMS FOR PARKS DIV
ART'S PENINSULA LOCKSMITH 5/16/2018 267468444304 E 100-17250-5021 161.49 KEYS FOR FACILITY BUILDINGS
6/1/2018 267898444379 E 100-17971-5061 663.08 ALTA LOMA PARK - LOCK REPAIR
B&B CUSTOM DESIGNS 5/23/2018 26762717062 E 100-17240-5021 452.30 SPRING BASKETBALL CHAMPION SWEATSHIRTS &
5/23/2018 26762717121 E 100-17240-5021 1,027.60 SPRING SOFTBALL CHAMPION T-SHIRTS AND SW
5/23/2018 26762717128 E 100-17275-5021 550.40 COORDINATOR UNIFORMS/SUMMER CAMP
5/23/2018 26762717129 E 100-17275-5021 99.14 SUPERVISOR & ASST. SUPERVISOR UNIFROMS
5/25/2018 26777517127 E 100-17275-5021 4,779.52 STAFF SHIRTS/SUMMER CAMP
Wednesday, June 6, 2018 Page 16 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PARKS & RECREATION
BAY AREA RAPID TRANSIT DISTRIC5/16/2018 267550CC370806 E 100-17410-5031 9.00 BC: BART TICKET FOR MTG.
BROADMOOR LUMBER & PLYWOOD CO 5/18/2018 26757046923 E 100-17970-5061 384.56 PARKS DIV - OPER SUPP
5/18/2018 26757046926 E 100-17970-5061 2,503.84 PARKS DIV - OPER SUPP
5/18/2018 26757046933 E 100-17970-5061 75.38 PARKS DIV - OPER SUPP
5/18/2018 26757046935 E 100-17970-5061 901.31 PARKS DIV - OPER SUPP
5/18/2018 26757046937 E 100-17970-5061 384.56 PARKS DIV - OPER SUPP
5/18/2018 26757046947 E 100-17320-5050 14.75 PARKS DIV - OPER SUPP
5/18/2018 26757046950 E 100-17970-5061 432.63 PARKS DIV - OPER SUPP
5/18/2018 26757046997 E 234-17530-5050 426.08 PARKS DIV - OPER SUPP
5/18/2018 26757047196 E 100-17320-5050 116.68 PARKS DIV - OPER SUPP
5/18/2018 26757047261 E 100-17320-5050 102.70 PARKS DIV - OPER SUPP
5/18/2018 26757047262 E 100-17320-5050 102.70 PARKS DIV - OPER SUPP
CA PARK & RECREATION SOCIETY 5/18/2018 267605CC371061 E 100-17310-5031 75.00 GM: PARK WORKER JOB POSTING
CALIFORNIA SERVICE TOOL INC 5/23/2018 267639S4305240 E 100-17275-5021 699.20 WALKIE TALKIES
CENTURY THEATRES INC. 5/23/2018 267643122617-072418-494 E 100-17275-5029 3,360.00 MOVIE TICKETS FOR SUMMER CAMP TRIP 7/24/1
CHEMSEARCH DIV 5/16/2018 2674783105421 E 234-17530-5050 1,000.00 PARKS DIV - OPER SUPP
5/16/2018 2674783105421 E 100-17320-5050 957.40 PARKS DIV - OPER SUPP
CINTAS CORPORATION LOC 464 5/25/2018 267780464149272 E 100-17230-5051 108.55 AQUATICS MAINTENANCE SUPPLIES
CINTAS FIRST AID & SAFETY 6/1/2018 2679008403640401 E 100-17420-5005 634.14 CORP YARD SAFETY SUPPLIES - APRIL 2018
CITY MECHANICAL INC 5/23/2018 26764745888 E 100-17420-5050 360.00 HVAC MAINT @ FS 61
5/23/2018 26764745889 E 100-17420-5050 1,043.69 HVAC @ FS 61
5/23/2018 26764745904 E 100-17420-5050 2,090.59 HVAC MAINT @ CITY HALL
5/23/2018 26764745991 E 100-17420-5050 588.23 HVAC @ MSB SOCIAL HALL
5/23/2018 26764746068 E 100-17420-5050 360.00 HVAC MAINT @ TERRABAY
5/23/2018 26764746146 E 100-17420-5050 438.23 HVAC MAINT @ MSB
5/23/2018 26764746178 E 100-17420-5050 2,665.44 HVAC MAINT @ OMP POOL
5/23/2018 26764746232 E 100-17420-5050 2,776.77 HVAC MAINT @ FIRE STATION #61
CITY OF CUPERTINO 6/1/2018 26790116645 E 100-17275-5001 600.00 SWIM WRISTBANDS/SUMMER CAMP
COLE SUPPLY COMPANY, INC. 6/1/2018 267902241107 E 100-17420-5021 208.93 CITY FAC - CUSTODIAL SUPPLIES
6/1/2018 267902248592 E 100-17420-5021 3,016.69 CITY FAC - CUSTODIAL SUPPLIES
6/1/2018 267902248592-1 E 100-17420-5021 99.42 CITY FAC - CUSTODIAL SUPPLIES
6/1/2018 267902249304 E 100-17420-5021 79.03 CITY FAC - CUSTODIAL SUPPLIES
Wednesday, June 6, 2018 Page 17 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PARKS & RECREATION
COLE SUPPLY COMPANY, INC. 6/1/2018 267902249403 E 100-17420-5021 1,917.99 CITY FAC - CUSTODIAL SUPPLIES
6/1/2018 267902249849 E 100-17420-5021 550.51 CITY FAC - CUSTODIAL SUPPLIES
CONSTANT CONTACT, INC. 5/18/2018 267605CC371010 E 100-17110-5050 195.00 GM: MONTHLY EMAIL SERVICE
COSTCO 6/1/2018 267935CC371878 E 100-17320-5050 277.72 JR: PARKS DIV - OPER SUPP
CRAIGSLIST 5/18/2018 267605CC371062 E 100-17310-5031 150.00 GM: PARK WORKER JOB POSTING
6/1/2018 267935CC371793 E 100-17320-5050 75.00 GM: JOB POSTING FOR PMW
6/1/2018 267935CC371871 E 100-17310-5021 75.00 GM: JOB POSTING FOR CRAFTSWORKER
DAVE & BUSTERS 5/23/2018 267757CC371256 E 100-17275-5061 84.00 KC - FOF FIELD TRIP
5/23/2018 267757CC371308 E 100-17275-5061 423.29 KC - FULL OF FUN FIELD TRIP
DISCOUNT RAMPS 6/1/2018 267935CC397189 E 100-17110-5050 479.98 GM: OMP CONCERT RE-USABLE RAMP
DISCOUNT SCHOOL SUPPLY 5/23/2018 267660W31053850101 E 100-17275-5021 284.93 SUMMER CAMP SUPPLIES
5/23/2018 267660W31053870101 E 100-17275-5021 320.75 SUMMER CAMP SUPPLIES
5/23/2018 267660W31147640101 E 100-17275-5021 261.18 SUMMER CAMP SUPPLIES
ELIZABETH MATHIASEN 5/25/2018 2677975/19-5/20/2018 E 100-17260-5021 54.00 EMPLOYEE REIMB FOR CLASS SUPPLIES
EWING IRRIGATION PRODUCTS INC 5/30/2018 2678515257347 E 231-17531-5050 97.77 PARKS DIV - IRRIGATION SUPPLIES
5/30/2018 2678515378396 E 100-17320-5050 945.42 PARKS DIV - IRRIGATION SUPPLIES
5/30/2018 2678515378429 E 100-17320-5050 90.62 PARKS DIV - IRRIGATION SUPPLIES
EXPLORATORIUM 5/23/2018 2676673672064000 E 100-17275-5029 648.40 FOF FIELDTRIP 6/26/18
FACEBOOK 6/1/2018 267935CC371794 E 100-17320-5050 2.60 GM: JOB POSTING FOR PMW
FASTRAK 5/23/2018 267757CC 371319 E 100-17310-5001 6.25 DB CC- FASRTAK REPLENISHMENT
5/23/2018 267757CC 371319 E 100-17410-5001 6.25 DB CC- FASRTAK REPLENISHMENT
5/23/2018 267757CC 371321 E 100-17310-5001 6.25 DB CC- FASTRAK REPLENISHMENT
5/23/2018 267757CC 371321 E 100-17410-5001 6.25 DB CC- FASTRAK REPLENISHMENT
5/23/2018 267757CC 371322 E 100-17410-5001 13.75 DB CC- FASTRAK REPLENISHMENT
5/23/2018 267757CC 371322 E 100-17310-5001 13.75 DB CC- FASTRAK REPLENISHMENT
6/1/2018 267906I691838520446 E 100-17320-5050 7.75 VEH #216 BRIDGE TOLL
FRANCISCO RODRIGUEZ 6/1/2018 2679233/27-4/26/18 E 100-17270-5021 589.44 REAL PROGRAM SUPPLIES REIMB
GLOBAL INDUSTRIAL 5/23/2018 267757CC371059 E 100-17420-5050 282.83 AH: OPERATING SUPPLIES
HOLIDAYGOO 5/23/2018 26768217006 E 100-17276-5061 355.51 EVENT SUPPLIES
5/25/2018 26778716767 E 100-17276-5061 474.01 EVENT SUPPLIES
INTL SOC ARBORICULTURE 5/18/2018 267605CC371015 E 100-17340-5050 24.95 GM: PARKS ONLINE TRAINING
6/1/2018 267935CC371792 E 100-17310-5031 34.95 GM: ARBORIST TRAINING - URBAN FORESTRY
Wednesday, June 6, 2018 Page 18 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PARKS & RECREATION
INTL SOC ARBORICULTURE 6/1/2018 267935CC371870 E 100-17340-5050 29.95 GM: ARBOR TRAINING
JMH WEISS INC 5/30/2018 2678587330 E 100-17970-5061 6,242.50 ECR SURVEY SERVICES
JOANN FABRICS 5/18/2018 267605CC371065 E 100-17320-5050 13.01 GM: ALTA LOMA DEDICATION SUPPLIES
KELLI JO CULLINAN 5/16/2018 2674835-8-2018 E 100-17275-5020 99.88 EMPLOYEE REIMB. FOR KELLI CULLINAN - OFFICE
5/23/2018 2676595/18/18 Cash AdvanceE 100-17276-5021 500.00 CASH ADVANCE FOR SENIOR SERVICES AND SUPP
KELLY-MOORE PAINT CO INC 5/23/2018 2676871102-000000577934 E 100-17420-5050 73.07 FACILITIES OPER SUPPLIES
KRISTY CAMACHO 5/30/2018 2678383/2/18-3/16/18 E 100-17111-5061 236.27 K. CAMACHO P&R COMMISSIONER - CPRS CONFE
LINCOLN EQUIPMENT INC 5/25/2018 267793EW012482 E 100-17230-5021 762.74 CHLORINE FOR OMP POOL
5/25/2018 267793EW012483 E 100-17230-5021 582.30 CLEANING SUPPLIES FOR OMP POOL
5/25/2018 267793SL002059 E 100-17230-5050 346.65 BICARBONATE FOR OMP POOL
LOWE'S CREDIT SERVICES 5/18/2018 267583901412 E 100-17340-5050 34.76 PARKS DIV - OPER SUPP
5/18/2018 267583902276 E 100-17340-5050 55.29 PARKS DIV - OPER SUP
5/18/2018 267583903321 E 100-17320-5050 33.21 PARKS DIV - OPER SUPP
5/18/2018 267583903937 E 100-17320-5050 17.68 PARKS OPER SUPPLIES
5/23/2018 267698901270 E 100-17420-5050 11.76 GRAND AVE LIBRARY - OPER SUPP
5/23/2018 267698901858 E 100-17420-5050 65.24 CITY HALL - OPER SUPP
5/23/2018 267698902591 E 100-17420-5050 87.00 CITY FAC - OPER SUPP
5/23/2018 267698902721 E 100-17420-5050 52.18 FIRE STATION 61 - OPER SUPP
5/23/2018 267698910830 E 100-17420-5050 29.05 CITY HALL - OPER SUPP
5/23/2018 267698915939 E 100-17420-5050 52.68 W ORANGE LIBRARY - OPER SUPP
5/23/2018 267698923795 E 100-17420-5050 13.11 CORP YARD OPER SUPPLIES
5/23/2018 267698970674 E 100-17420-5050 191.44 CITY HALL - OPER SUPP
5/25/2018 267795995506 E 100-17275-5021 194.60 PROGRAM SUPPLIES
6/1/2018 267913901108 E 100-17420-5050 27.96 MSB - OPER SUPP
6/1/2018 267913902109 E 100-17420-5050 36.84 CITY HALL - OPER SUPP
MEDALLION GLASS & MIRROR INC. 6/1/2018 267915108837 E 100-17971-5061 2,276.00 MSB - WINDOW REPAIR
MICHAEL BOROVINA 5/23/2018 2676345/4/18-5/12/18 E 100-17250-5021 84.84 SUPPLIES EXP REIMBURSEMENT FOR M. BOROVI
5/23/2018 2676345/4/18-5/12/18 E 100-17276-5021 48.93 SUPPLIES EXP REIMBURSEMENT FOR M. BOROVI
5/25/2018 2677795/17/2018 E 100-17250-5021 22.79 REIMB. FOR CHAIR CLEANING SUPPLIES - M. BOR
MIRACLE PLAYSYSTEMS INC 6/1/2018 267916F2018-0394 E 100-17970-5061 636.90 BRENTWOOD PARK - BENCH
MOSS RUBBER & EQUIPT CORP 5/16/2018 267517533098-001 E 100-17320-5034 41.52 PARKS MAINT OPER SUPPLIES
ORCHARD SUPPLY 5/23/2018 267757CC 371323 E 100-17320-5021 21.90 RC CC- WESTBOROUGH PARK
Wednesday, June 6, 2018 Page 19 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PARKS & RECREATION
PARTY CITY 5/18/2018 267605CC371068 E 100-17320-5050 73.70 GM: ALTA LOMA DEDICATION SUPPLIES
PAYPAL - DISCOUNTPAR 5/18/2018 267605CC371004 E 100-17340-5050 11.34 JR: PARKS DIV SUPPLIES
READYREFRESH 5/23/2018 26772008E0030587026 E 100-17110-5021 60.60 MONTHLY BOTTLED WATER SERVICE FOR MSB A
6/1/2018 26791908E0030586945 E 100-17276-5021 33.48 MONTHLY BOTTLED WATER SERVICE FOR MAGN
REFRIGERATION SUPPLIES DISTRIB5/23/2018 26772239242710-00 E 100-17420-5050 21.47 CITY FAC - OPER SUPP
6/1/2018 26792039242769-00 E 100-17420-5050 29.34 CITY FAC - OPER SUPP
ROCHESTER MIDLAND CORPORATION 6/1/2018 267921INV00043762 E 100-17410-5005 348.08 CITY FAC - CUSTODIAL SUPPLIES
6/1/2018 267921INV00043763 E 100-17410-5005 54.38 CITY FAC - CUSTODIAL SUPPLIES
SAFEWAY INC 5/16/2018 267533153302 E 100-17275-5021 3,771.38 SNACK PURCHAES FOR AFTERSHOOL/PRESCHOO
SAN FRANCISCO WINDOW & DOOR CO6/1/2018 26792442574 E 100-17971-5061 2,618.94 ALTA LOMA PARK - DOOR REPAIRS
6/1/2018 26792442647 E 100-17971-5061 414.27 ALTA LOMA PARK - DOOR REPAIRS
SAN MATEO LAWNMOWER INC. 5/16/2018 267535180203 E 100-17320-5050 996.01 PARKS DIV - OPER SUPP
5/16/2018 267535180705 E 100-17320-5050 88.82 PARKS DIV - OPER SUPP
5/30/2018 267878181267 E 100-17340-5021 437.13 PARKS DIV - OPER SUPP
5/30/2018 267878181268 E 100-17340-5051 559.13 PARKS DIV - OPER SUPP
SHOE DEPOT INC 6/1/2018 267928153041/2013 E 100-17410-5034 237.78 FAC DIV - WORK BOOTS FOR R. SINGH
SMART & FINAL STORES LLC 5/23/2018 267733019146 E 100-17275-5021 171.97 PONDO SNACK SUPPLY
5/23/2018 267733027744 E 100-17111-5061 15.28 EVENT SUPPLIES
5/23/2018 267733028309 E 100-17111-5061 48.66 EVENT SUPPLIES
5/23/2018 267733037703 E 100-17111-5061 84.40 EVENT SUPPLIES
5/23/2018 267733037974 E 100-17275-5021 169.01 PONDO SNACK
5/23/2018 267733039431 E 100-17275-5021 8.97 MONTE VERDE PRJOECT SUPPLIES
SMARTSIGN 6/1/2018 267935CC371868 E 100-17320-5050 222.08 GM: SIGN HILL PARK SIGNS
SOUTH CITY LUMBER AND SUPPLY 5/16/2018 267540944194 E 100-17420-5050 -14.93 FACILITIES OPER SUPPLIES
5/16/2018 267540944618 E 100-17420-5050 47.95 FACILITIES OPER SUPPLIES
5/16/2018 267540944974 E 100-17320-5050 6.54 PARKS MAINT OPER SUPPLIES
5/16/2018 267540944980 E 100-17320-5050 12.62 PARKS OPER SUPPLIES
5/16/2018 267540945831 E 100-17320-5050 19.53 PARKS DIV - OPER SUPP
5/23/2018 267736944303 E 100-17420-5050 13.07 FACILITIES OPER SUPPLIES
5/23/2018 267736944616 E 100-17420-5050 8.37 FACILITIES OPER SUPPLIES - MSB
5/23/2018 267736944892 E 100-17420-5050 7.09 FACILITIES OPER SUPPLIES
5/23/2018 267736944901 E 100-17420-5050 31.66 FACILITIES OPER SUPPLIES
Wednesday, June 6, 2018 Page 20 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PARKS & RECREATION
SOUTH CITY LUMBER AND SUPPLY 5/23/2018 267736944907 E 100-17420-5050 17.96 FACILITIES OPER SUPPLIES
5/23/2018 267736944914 E 100-17420-5050 22.16 FACILITIES OPER SUPPLIES
5/23/2018 267736945781 E 100-17420-5050 12.35 CITY HALL - OPER SUPP
5/23/2018 267736945849 E 100-17420-5050 12.23 CITY HALL - OPER SUPP
5/23/2018 267736945853 E 100-17420-5050 26.19 CITY HALL - OPER SUPP
5/23/2018 267736945866 E 100-17420-5050 14.53 GRAND AVE LIBRARY - OPER SUPP
5/23/2018 267736945890 E 100-17320-5050 62.02 PARKS DIV - OPER SUPP
5/23/2018 267736945895 E 100-17420-5050 31.63 CITY HALL - OPER SUPP
5/23/2018 267736945920 E 100-17320-5050 1.75 PARKS DIV - OPER SUPP
5/23/2018 267736946098 E 100-17320-5050 38.61 PARKS DIV - OPER SUPP
5/23/2018 267736946623 E 100-17320-5050 30.84 PARKS DIV - OPER SUPP
5/23/2018 267736946642 E 100-17320-5050 56.27 PARKS DIV - OPER SUPP
5/23/2018 267736946652 E 231-17531-5050 14.51 PARKS DIV - OPER SUPP
5/23/2018 267736946749 E 100-17320-5050 19.63 PARKS DIV - OPER SUPP
5/30/2018 267880946545 E 100-17320-5050 35.66 PARKS DIV - OPER SUPP
5/30/2018 267880946561 E 100-17320-5050 77.72 PARKS DIV - OPER SUPP
5/30/2018 267880946585 E 100-17320-5050 8.73 PARKS DIV - OPER SUPP
5/30/2018 267880946612 E 100-17320-5050 43.57 PARKS DIV - OPER SUPP
5/30/2018 267880946871 E 100-17320-5050 13.09 PARKS DIV - OPER SUPP
5/30/2018 267880946908 E 100-17320-5050 9.50 PARKS DIV - OPER SUPP
6/1/2018 267929946040 E 100-17420-5050 35.39 OMP POOL - OPER SUPP
6/1/2018 267929946069 E 100-17420-5050 7.33 MARTIN SCHOOL - OPER SUPP
6/1/2018 267929946158 E 100-17420-5050 20.64 CITY HALL - OPER SUPP
6/1/2018 267929946218 E 100-17420-5050 58.01 MSB - OPER SUPP
6/1/2018 267929946443 E 100-17420-5050 3.15 CORP YARD - OPER SUPP
6/1/2018 267929946450 E 100-17420-5050 27.18 CORP YARD - OPER SUPP
6/1/2018 267929946544 E 100-17420-5050 80.10 MSB - OPER SUPP
6/1/2018 267929946613 E 100-17420-5050 7.19 CLC - OPER SUPP
6/1/2018 267929946657 E 100-17420-5050 3.22 CLC - OPER SUPP
6/1/2018 267929946783 E 100-17420-5050 7.42 GRAND AVE LIBRARY- OPER SUPP
6/1/2018 267929946898 E 100-17420-5050 8.28 MSB - OPER SUPP
6/1/2018 267929946907 E 100-17420-5050 7.09 WESTBOROUGH - OPER SUPP
Wednesday, June 6, 2018 Page 21 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PARKS & RECREATION
SOUTH CITY LUMBER AND SUPPLY 6/1/2018 267929946954 E 100-17420-5050 2.14 CITY FAC - OPER SUPP
6/1/2018 267929947073 E 100-17420-5050 13.04 FIRE STATION 61 - OPER SUPP
6/1/2018 267929947232 E 100-17320-5050 8.72 PARKS DIV - OPER SUPP
6/1/2018 267929964269 E 100-17420-5050 100.06 MSB - OPER SUPP
STANDARD PLUMBING SUPPLY CO 6/1/2018 267931HHRX03 E 100-17420-5050 7.43 CORP YARD - OPER SUPP
6/1/2018 267931HJB274 E 100-17420-5050 32.69 CORP YARD - OPER SUPP
STAPLES BUSINESS ADVANTAGE 5/25/2018 2678098049797940 E 100-17210-5020 615.90 REIMB. FOR OFFICE SUPPLIES FOR MSB ADMIN O
5/25/2018 2678098049797970 E 100-17240-5020 32.76 OFFICE SUPPLIES FOR TERRABAY AND FERNEKES
5/25/2018 2678098049797970 E 100-17275-5021 549.93 OFFICE SUPPLIES FOR TERRABAY AND FERNEKES
STAPLES CREDIT PLAN 5/18/2018 267605CC371016 E 100-17320-5050 103.21 GM: SIGNAGE FOR ALTA LOMA EVENT
5/18/2018 267605CC371067 E 100-17320-5050 55.70 GM: ALTA LOMA DEDICATION SUPPLIES
5/23/2018 267757CC370996 E 100-17310-5020 48.05 MP: ALTA LOMA PARK SUPPLIES
5/23/2018 267757CC371309 E 100-17270-5021 255.34 KC - CHILDCARE PROGRAM SUPPLIES
STARBUCKS 5/18/2018 267605CC371009 E 100-17310-5021 33.90 GM: IPP EVENT - COFFEE
STATE OF CALIFORNIA 5/23/2018 267745299196 E 100-17310-5037 192.00 APRIL 2018 LIVESCAN SUBMISSIONS
STATE ROOFING SYSTEMS INC 6/1/2018 2679323585 E 100-17971-5061 332.00 FIRE STATION #62 - ROOF REPAIR
SYSERCO, INC. 5/23/2018 2677494625 E 100-17410-5005 219.00 FACILITIES - TECH SUPPORT
UNITED SITE SERVICES OF CA 5/16/2018 267552114-6657849 E 100-17320-5001 132.75 COMMUNITY GARDENS PORT. RESTRM
5/16/2018 267552114-6672704 E 100-17320-5001 100.89 PONDOROSA PORT. TOILET
5/16/2018 267552114-6672705 E 100-17320-5001 100.89 PARADISE VALLEY PORT. TOILET
5/30/2018 267885114-6696813 E 100-17320-5001 110.09 PORTABLE REST @ SOUTHWOOD FIELD
6/1/2018 267936114-6791080 E 100-17320-5001 132.75 PORTABLE REST @ COMMUNITY GARDENS
6/1/2018 267936114-6803620 E 100-17320-5001 100.89 PORTABLE REST @ PONDEROSA FIELD
6/1/2018 267936114-6803621 E 100-17320-5001 100.89 PORTABLE REST @ PARADISE VALLEY
VELOX CONSTRUCTION INC 5/23/2018 2677613589 E 100-17971-5061 10,897.20 FERNEKES BLDG - FLOOR REPAIR
5/30/2018 2678903490 E 100-17970-5061 5,167.44 ZAMORA PARK - FENCE REPAIR
VISTAPRINT 6/1/2018 267935CC371867 E 100-17340-5061 197.66 GM: PARK DIV STAFF JACKETS
W.W. GRAINGER INC. 5/16/2018 2675579758000856 E 100-17320-5050 721.51 PARKS OPER SUPPLIES
5/16/2018 2675579761999763 E 100-17320-5050 397.75 PARKS OPER SUPPLIES
WALSCHON FIRE PROTECTION INC 5/23/2018 267764170249.1 E 100-17971-5061 8,038.00 FIRE SPRINKLER REPAIR - MSB
WEST COAST TURF 5/18/2018 267605CC370994 E 234-17530-5050 2,212.31 JR: PARKS - TURF SUPPLIES
WESTERN EXTERMINATOR CO 6/1/2018 2679396006040 E 100-17410-5005 83.50 PEST CONTROL - CLC
Wednesday, June 6, 2018 Page 22 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PARKS & RECREATION
WESTERN EXTERMINATOR CO 6/1/2018 2679396009890 E 100-17410-5005 245.00 PEST CONTROL - CITY FACILITIES
YVETTE MINDEGUIA 5/25/2018 2677993/19/18-5/17/18 E 100-17310-5036 13.97 REIMB ORAL BOARD EXPENSES
Payments issued for PARKS & RECREATION $119,665.14
POLICE
ARAGON VETERINARY CLINIC 5/30/2018 267828161835 E 100-12720-5002 289.55 ANNUAL EXAMS AND VACCINES - INDY
5/30/2018 267828161836 E 100-12720-5002 237.38 NEXGARD/HEARTGARD - BLITZ
5/30/2018 267828162594 E 100-12720-5002 747.97 CANINE EXAM/VACCINES - DIESEL
5/30/2018 267828162595 E 100-12720-5002 126.78 NEXGARD - GROOT
5/30/2018 267828162697 E 100-12720-5005 127.97 CANINE VACCINES - GROOT
5/30/2018 267828162804 E 100-12720-5005 84.61 CANINE INFLUENZA - BLITZ
BATTERY JUNCTION 5/30/2018 2678321216679 E 100-12110-5020 858.75 BATTERIES FOR PD
BECKY DABNEY 5/16/2018 267484MAR/APR 2018 E 100-12110-5061 80.00 REIMBURSEMENT FOR K9 EXPENSES
BLAKE MOLYNEUX 5/16/2018 267516MAR/APR 2018 E 100-12720-5021 80.00 REIMBURSEMENT FOR K9 EXPENSES
CHRISTOPHER DEVAN 5/16/2018 267485MAR/APR 2018 E 100-12720-5021 80.00 REIMBURSEMENT FOR K9 EXPENSES
CITY OF PIEDMONT 5/23/2018 267648MAY 15, 2018 E 100-12720-5034 404.22 BULLET PROOF VEST - JUAREZ
5/23/2018 267648MAY 15, 2018 E 100-12999-5999 404.23 BULLET PROOF VEST - JUAREZ
CLEARLITE TROPHIES 5/23/2018 26764982572 E 100-12110-5020 30.00 PLATE ENGRAVING
5/30/2018 26784082237 E 100-12110-5020 15.00 PLATE ENGRAVING FOR PLAQUE
5/30/2018 26784082716 E 100-12110-5020 326.05 CHIEF AWARDS AND NAME PLATES (3)
5/30/2018 26784082724 E 100-12110-5061 108.96 CHIEF AWARD/NAME PLATE ENGRAVING
COUNTY OF SAN MATEO 5/23/2018 2676541YSS11804 E 100-12720-5002 7,717.92 MESSAGE SWITCH/CLETS
CPS HR CONSULTING 5/25/2018 267782TRRTN32516 E 100-12720-5036 -35.00 CREDIT GENERATED FROM INV #SOP42354-POLI
DANIEL ZHANG 5/16/2018 26756304/23-05/04/18 DZ E 100-12720-5033 529.60 SWAT TRAINING - MILEAGE/TOLL REIMB
DFS GREEN, INC 5/30/2018 26784726608-9 E 100-12110-5020 398.00 CARPET CLEANING
ELLIOT HENDERSON, PHD 5/30/2018 26785505/17/18 E 100-12720-5036 800.00 PRE-EMPLOYMENT PSYCH EXAMS - 2
INTERNAL MEDICINE ASSOCIATES 5/25/2018 2677899822 E 100-12720-5039 225.00 PROF. SVCS-PRE EMPLOYMENT POLICE OFCR MIC
KAISER PERMANENTE - OHSS 6/1/2018 267909320900248601 E 100-12720-5036 905.40 APRIL 2018 PRE-EMPLOYMENT PHYSICAL
LANGUAGE LINE SERVICES 5/23/2018 2676924299290 E 100-12720-5005 135.41 TRANSLATIONS
LAURA SOTO 5/25/2018 267807SPRING 2018-LS E 100-12720-5033 1,021.70 TUITION REIMBURSEMENT PER MOU
LC ACTION POLICE SUPPLY LTD 5/23/2018 267693382081 E 100-12999-5999 1,016.63 BULLET PROOF VEST - ZANDER/ARENAS
5/23/2018 267693382081 E 100-12720-5034 1,016.63 BULLET PROOF VEST - ZANDER/ARENAS
Wednesday, June 6, 2018 Page 23 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
POLICE
LC ACTION POLICE SUPPLY LTD 5/30/2018 267863382662 E 100-12720-5034 1,274.38 REPLACEMENT GUN FLASH LIGHTS
6/1/2018 267912382928 E 100-12720-5021 9,988.05 NEW GAS MASKS & CBRN FILTERS REPLACEMENT
LEXISNEXIS 5/23/2018 2676951804317520 E 100-12720-5021 104.40 INVESITGATIVE DATABASE
LORRAINE DINAPOLI 5/30/2018 26784805/16-05/17/18 LD E 100-12210-5033 113.28 CLEARS TRAINING EXPENSES
MARTY MAHON 5/16/2018 267511MAR/APR 2018 E 100-12720-5021 80.00 REIMBURSEMENT FOR K9 EXPENSES
5/30/2018 26786705/21-05/24/18 MM E 100-12720-5033 1,181.48 TRANSPORTING - NEW CANINE EXPENSES
NICHOLAS MICHELS 5/16/2018 267513MAR/APR 2018 E 100-12720-5021 80.00 REIMBURSEMENT FOR K9 EXPENSES
OFFICE DEPOT INC 5/16/2018 267518113996105001 E 100-12110-5020 -8.47 ITEM RETURN
5/23/2018 267710126554449001 E 100-12110-5020 60.27 OFFICE SUPPLIES
5/23/2018 267710127893181001 E 100-12110-5020 1,003.53 OFFICE SUPPLIES
PENINSULA UNIFORMS & EQUIP INC5/23/2018 267715APRIL 2018 E 100-12720-5034 2,619.87 UNIFORM ITEMS
PREFERRED ALLIANCE, INC 5/16/2018 2675280140019-IN E 100-12720-5036 86.00 APRIL 2018 PRE-EMPLOYMENT & RANDOM DRU
PRODUCTIVE PRINTING & GRAPHICS5/23/2018 26771832774 E 100-12210-5025 262.20 TRESPASS NOTIFICATIONS (500)
READYREFRESH 5/23/2018 26772018E5709746001 E 100-12720-5021 93.93 WATER COOLER RENTAL 04/11-05/10/18
ROXANE COLE 5/30/2018 26784105/16-05/17/18 RC E 100-12210-5033 115.79 CLEARS TRAINING EXPENSES
SAN MATEO COUNTY FORENSIC LAB 5/23/2018 267725CL05427 E 100-12720-5002 5,136.00 LAB FEES - APRIL
SAN MATEO MEDICAL CENTER 5/23/2018 2677271401 E 100-12720-5002 700.00 MEDICAL EXAMS (SEPT 2017)
SCOTT CAMPBELL 5/18/2018 267572JAN - APRIL 2018 E 100-12720-5033 2,000.00 TUITION REIMBURSEMENT PER MOU
STAPLES BUSINESS ADVANTAGE 5/23/2018 2677438049797950 E 100-12110-5020 650.49 OFFICE SUPPLIES
STATE OF CALIFORNIA 5/23/2018 267745299196 E 100-12720-5037 130.00 APRIL 2018 LIVESCAN SUBMISSIONS
STEVEN MILLER 5/16/2018 267514MAR/APR 2018 E 100-12110-5061 80.00 REIMBURSEMENT FOR K9 EXPENSES
TARGET 6/1/2018 267935CC371821 E 100-12110-5020 115.86 AR - EVIDENCE SUPPLIES
TELECOMMUNICATIONS ENG ASSOC 5/18/2018 26760345368 E 100-12410-5001 4,735.00 MONTHLY RADIOS MAINTEN FY 2017 -2018 MAY
5/18/2018 26760345372 E 100-12410-5005 16,583.33 PROF. MONTHLY SERVICES - FY 17/18 MAY
THE EMBLEMS AUTHORITY 5/30/2018 26788426628 E 100-12720-5034 1,230.00 NEW SSFPD PATCHES FOR UNIFORMS
THOMAS LOPEZ 5/23/2018 26769712/11-12/15/17 TL E 100-12720-5033 186.50 MILEAGE REIMBURSEMENT - 1ST AID/CPR CLASS
TURBO DATA SYSTEMS, INC. 5/23/2018 26775627912 E 100-12720-5001 6,177.61 FY 17-18 CITATION PROCESSING - APRIL
VARIDESK, LLC 5/30/2018 267889IVC-2-750510 E 100-12110-5020 863.08 2 NEW STANDUP DESKS (VARIDESKS)
VERIZON WIRELESS 5/16/2018 2675559806314492 E 100-12410-5071 1,543.44 DATA CARD SERVICES FOR LAPTOPS IN PATROL C
WAVEDIVISION HOLDINGS, LLC 5/23/2018 2677658136 35 051 0095333 E 100-12410-5001 45.05 CABLE SERVICES - 329 MILLER AVE. - IT & PD
YMCA OF SAN FRANCISCO 5/18/2018 267609FY 2017-18 E 100-12210-5001 53,248.00 CLINIC BASED COUNSELING SERVICES
5/18/2018 267609FY 2017-18a E 100-12210-5001 27,352.00 SCHOOL BASED COUNSELING SERVICES CONTRIB
Wednesday, June 6, 2018 Page 24 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
POLICE
Payments issued for POLICE $155,563.83
PUBLIC WORKS
AD BRAKES 5/23/2018 26761416102 E 781-13610-5021 150.37 GARAGE OPER SUPPLIES VEH 510
5/23/2018 26761416109 E 781-13610-5021 181.75 GARAGE OPER SUPPLIES VEH 506
AIRGAS USA, LLC 5/23/2018 2676179075859593 E 781-13610-5021 129.06 GARAGE OPER SUPPLIES
5/23/2018 2676179075905949 E 781-13610-5021 8.87 GARAGE STOCK OPER SUPPLIES
AIRPORT AUTO PARTS INC 5/16/2018 267460381999 E 781-13610-5021 73.75 GARAGE OPER SUPPLIES VEH 327
5/23/2018 267618382318 E 781-13610-5021 22.80 GARAGE STOCK OPER SUPPLIES
ALAMEDA ELECTRICAL DISTRIBUTOR5/30/2018 267822S4316298.001 E 710-13942-5050 1,870.80 REPLACEMENT PROGRAMMABLE LOGIC CONTR
6/1/2018 267893S4315945.001 E 710-13941-5051 3,772.50 REPLACEMENT PROGRAMABLE LOGIC CONTROLL
ALL INDUSTRIAL ELECTRIC SUPPLY5/16/2018 2674615183952 E 710-13941-5051 261.87 MAINTENANCE SUPPLIES
5/16/2018 2674615184203 E 710-13943-5050 889.72 ELECTICAL SUPPLIES RE-STOCK
5/30/2018 2678235184317 E 710-13944-5051 2,512.75 ELECTRICAL SUPPLIES- VARIABLE FREQUENCY DRI
5/30/2018 2678235184892 E 710-13930-5051 54.17 ELECTRICIAN TOOLS
ALL STAR GLASS 5/23/2018 267620WSF088842 E 781-13610-5001 223.07 GARAGE- VEH 403 REPAIRS
ALLDATA CORP 5/23/2018 267757CC 371312 E 781-13610-5001 125.00 DB CC- MONTHLY DATA SERVICE CHARGE
ALPHA ANALYTICAL LABORATORIES 5/16/2018 2674628051282-MD_SSF E 710-13951-5005 80.00 FY 2017-2018 ANALYTICAL SERVICES
5/23/2018 2676218051784-MD_SSF E 710-13953-5004 58.00 FY 2017-2018 ANALYTICAL SERVICES
5/23/2018 2676218051785-MD_SSF E 710-13953-5004 210.00 FY 2017-2018 ANALYTICAL SERVICES
5/23/2018 2676218051786-MD_SSF E 710-13953-5004 65.00 FY 2017-2018 ANALYTICAL SERVICES
5/23/2018 2676218052088-MD_SSF E 710-13953-5004 115.00 FY 2017-2018 ANALYTICAL SERVICES
5/23/2018 2676218052089-MD_SSF E 710-13953-5004 65.00 FY 2017-2018 ANALYTICAL SERVICES
5/23/2018 2676218052090-MD_SSF E 710-13953-5004 113.00 FY 2017-2018 ANALYTICAL SERVICES
5/30/2018 2678258051604-MD_SSF E 710-13951-5005 163.00 FY 2017-2018 ANALYTICAL SERVICES
5/30/2018 2678258053084-MD_SSF E 710-13951-5005 80.00 FY 2017-2018 ANALYTICAL SERVICES
5/30/2018 2678258053086-MD_SSF E 710-13953-5004 210.00 FY 2017-2018 ANALYTICAL SERVICES
5/30/2018 2678258053087-MD_SSF E 710-13953-5004 58.00 FY 2017-2018 ANALYTICAL SERVICES
AMAZON MKTPLACE 5/16/2018 267550cc370629 E 710-13910-5045 224.68 TB-IT PURCHASES FOR VARIOUS DEPARTMENTS
5/16/2018 267550cc370629 E 720-13720-5045 218.49 TB-IT PURCHASES FOR VARIOUS DEPARTMENTS
5/25/2018 267813CC370080 E 710-13910-5021 89.90 BS OPERATING SUPPLIES
AMAZON.COM 5/16/2018 267550CC 370960 E 781-13610-5021 14.19 MM CC- GARAGE OPER SUPPLIES VEH 310
Wednesday, June 6, 2018 Page 25 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PUBLIC WORKS
AMAZON.COM 5/16/2018 267550CC 370962 E 781-13610-5061 54.08 MM CC- PRIME MEMBERSHIP RENEWAL
5/16/2018 267550CC 370962 E 710-13310-5061 54.08 MM CC- PRIME MEMBERSHIP RENEWAL
5/16/2018 267550CC 370965 E 781-13610-5021 81.78 MM CC- GARAGE OPER SUPPLIES
5/16/2018 267550CC 370966 E 781-13610-5021 15.18 MM CC- GARAGE OPER SUPPLIES
5/16/2018 267550CC 370967 E 781-13610-5021 154.39 MM CC- GARAGE OPER SUPPLIES
5/23/2018 267757CC 371316 E 100-13410-5020 49.49 DB CC- ADMIN. OPER SUPPLIES
5/23/2018 267757CC 371317 E 100-13410-5020 62.47 DB CC- HANGERS FOR MAINT. STAFF UNIFORMS
5/23/2018 267757CC 371326 E 100-13410-5020 22.36 MM CC- OFFICE SUPPLIES FOR FRONT CORP YAR
5/23/2018 267757CC 371327 E 720-13720-5020 24.67 MM CC- ENVELOPES FOR MAILING PARKING PER
5/23/2018 267757CC 371328 E 781-13610-5021 52.43 MM CC- GARAGE OPER SUPPLIES
5/23/2018 267757CC 371329 E 710-13315-5021 369.04 LL CC- DURABLE CASES FOR MAINT. IPADS
5/23/2018 267757CC 371332 E 710-13315-5021 32.86 LL CC- STYLUS PENS FOR MAINT IPADS
5/23/2018 267757CC 371333 E 710-13315-5025 28.30 MG CC- CARDSTOCK FOR SSO RESPONSE PACKET
5/23/2018 267757CC 371334 E 710-13315-5025 18.31 MG CC- CORP YARD OFFICE SUPPLIES
5/23/2018 267757CC 371348 E 100-13410-5020 24.57 MG CC- SPACE HEATER FOR MARISSA G
5/23/2018 267757CC 371364 E 100-13410-5020 327.74 MG CC- SCANNER FOR KEREN S.
AMERICAN AIR SYSTEMS INC 5/16/2018 26746318-0430 E 710-13943-5051 2,260.00 ANNUAL BOILER NO. 3 MAINTENANCE
5/16/2018 26746318-0431 E 710-13943-5051 2,715.00 ANNUAL BOILER NO. 3 MAINTENANCE
5/16/2018 26746318-0432 E 710-13932-5051 889.00 HVAC MAINTENANCE AT STATIONS 8 & 11
5/16/2018 26746318-0432 E 710-13930-5051 889.00 HVAC MAINTENANCE AT STATIONS 8 & 11
AMERICAN TRAINCO INC 5/16/2018 267464184654 E 710-13910-5051 1,100.00 REG. FEE FOR GEN & EMERG.POWER COURSE
ANDY MORRISON CONSULTING 5/16/2018 2674651803-3 E 710-13310-5001 747.50 CIWQS, LRO, DATA SUBMITTING, SSO REPORTIN
APPLIED INDUSTRIAL TECH-CA,LLC5/30/2018 2678277013395114 E 710-13941-5051 3,356.81 REPLACEMENT GEAR MOTOR
6/1/2018 2678957013456022 E 710-13941-5021 9,983.81 REPLACEMENT VARIABLE FREQ DRIVES PRIMARY
AQUADYNE ASSOCIATES 6/1/2018 26789618-020 E 710-13942-5051 8,343.50 TOTAL SUSPENDED SOLIDS INSTRUMENTATION (
ARAMARK UNIFORM SERVICES 5/16/2018 267466758595179 E 710-13910-5001 146.44 WEEKLY UNIFORM SERVICE
5/16/2018 267466758595180 E 710-13910-5001 228.70 WEEKLY UNIFORM SERVICE
5/16/2018 267466758595194 E 100-13410-5001 163.19 STREET MAINT UNIFORMS
5/16/2018 267466758595194 E 710-13315-5001 163.18 STREET MAINT UNIFORMS
5/16/2018 267466758595196 E 781-13610-5001 14.95 GARAGE UNIFORMS
5/16/2018 267466758595197 E 781-13610-5001 35.95 GARAGE FENDER SEAT COVERS & SHOP TOWELS
5/16/2018 267466758606931 E 710-13910-5001 137.44 WEEKLY UNIFORM SERVICE
Wednesday, June 6, 2018 Page 26 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PUBLIC WORKS
ARAMARK UNIFORM SERVICES 5/16/2018 267466758606932 E 710-13910-5001 228.70 WEEKLY UNIFORM SERVICE
5/16/2018 267466758606946 E 100-13410-5001 158.69 STREET MAINT UNIFORMS
5/16/2018 267466758606946 E 710-13315-5001 158.68 STREET MAINT UNIFORMS
5/16/2018 267466758606948 E 781-13610-5001 64.95 GARAGE UNIFORMS
5/16/2018 267466758606949 E 781-13610-5001 35.95 GARAGE FENDER SEAT COVERS & SHOP TOWELS
5/16/2018 267466758618753 E 710-13910-5001 151.36 WEEKLY UNIFORM SERVICE
5/16/2018 267466758618754 E 710-13910-5001 228.70 WEEKLY UNIFORM SERVICE
5/16/2018 267466758618768 E 710-13315-5001 41.69 STREET DIVISION UNIFORMS
5/16/2018 267466758618768 E 100-13410-5001 41.68 STREET DIVISION UNIFORMS
5/16/2018 267466758618770 E 781-13610-5001 14.95 GARAGE UNIFORMS
5/16/2018 267466758618771 E 781-13610-5001 35.95 GARAGE- FENDER SEAT COVERS & SHOP TOWELS
ARC DOCUMENT SOLUTIONS, LLC 5/23/2018 2676231921298 E 100-13210-5020 117.52 PAPER FOR ENGINEERING'S PLOTTER
ARCO'S AUTO BODY 5/23/2018 267624030891 E 781-13610-5001 1,318.80 GARAGE- VEH 127 REPAIRS
BASQUE CULTURAL CENTER 5/18/2018 267605CC370075 E 710-13941-5051 79.03 BS PLANT OPERATOR RECRUIT PANEL LUNCH
BAY AREA AIR QUALITY MGMT DIST5/30/2018 267833266107 E 740-13820-5051 356.00 BAAQMD LINDENVILLE STORMWATER PUMP STA
BAY AREA CHEMEX, INC. 5/16/2018 26746929409 E 781-13610-5001 588.42 GARAGE- VEH 0854, 0856, 0857
BAY AREA UPHOLSTERY 5/23/2018 2676308296 E 781-13610-5001 638.68 GARAGE- VEH 127 REPAIRS
BLACK SMITH DEPOT 5/23/2018 267757CC 371365 E 100-13420-5021 226.54 LL CC- SPIKES FOR RAILROAD TIES FOR CONSTRU
BOB JR'S TOWING INC 5/23/2018 26763330738 E 781-13610-5001 85.00 GARAGE- TOWING OF VEH 217
BROADMOOR LUMBER & PLYWOOD CO 5/16/2018 26747247160 E 720-13720-5021 142.86 OPER SUPPLIES FOR MPG
5/16/2018 26747247172 E 100-13450-5021 92.37 SIGNALS OPER SUPPLIES - AIRPORT & SAN MATE
5/16/2018 26747247209 E 720-13720-5020 110.12 MPG OPER SUPPLIES
5/23/2018 26763547035 E 720-13720-5021 149.18 PARKING SIGN INSTALLATION
C.H. ROBINSON COMPANY 5/16/2018 2674736080488300 E 710-13941-5021 303.54 RETURN SHIPPING FOR TOTE RECYCLING - REFER
CEMEX, INC. 5/23/2018 2676429437517866 E 100-13420-5021 1,061.96 CONCRETE OPER SUPPLIES
CENTRAL CONCRETE SUPPLY CO 5/16/2018 26747717629593 E 100-13420-5021 734.78 STREET MAINT OPER SUPPLIES
CHEMSEARCH DIV 5/16/2018 2674783104963 E 710-13315-5021 2,437.04 SEWER MAINT OPER SUPPLIES
CITY AUTO SUPPLY 5/16/2018 2674793-521817 E 781-13610-5021 209.16 GARAGE OPER SUPPLIES VEH 22
5/16/2018 2674793-521827 E 781-13610-5021 106.56 GARAGE OPER SUPPLIES VEH 327
5/23/2018 2676463-523943 E 781-13610-5021 54.92 GARAGE OPER SUPPLIES VEH 214
5/23/2018 2676463-526607 E 781-13610-5021 121.91 GARAGE VEH 200 OPER SUPLIES
COSTCO 5/23/2018 267757CC 371346 E 710-13310-5061 134.60 MG CC- SNACKS & WATER FOR CITYWIDE CLEAN
Wednesday, June 6, 2018 Page 27 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PUBLIC WORKS
COUNTY OF SAN MATEO 5/30/2018 267843305254 E 710-13932-5002 706.00 SMC PUMP STATION NO. 7 ANNUAL PERMIT FEE
5/30/2018 267843305505 E 740-13820-5051 283.00 SMC ANNUAL PERMIT LINDENVILLE STORMATER
CRANE & HOIST SERVICES 5/30/2018 2678453733 E 710-13930-5051 720.00 CRANE INSPECTION & REPAIR
DANIEL JOSEPH GARZA 5/23/2018 2676715/4-5/12/2018 E 710-13953-5033 1,498.53 NATIONAL PRETREATMENT TRAINING REIMBURS
DAVIES 5/16/2018 267550CC 370954 E 781-13610-5021 124.32 MM CC- PD DARE CAR
DEVIN KEAHI 5/16/2018 2675085/3-5/9/18 E 710-13315-5031 83.93 STANDBY MILEAGE REIMB. D.KEAHI
DISH NETWORK 5/16/2018 267550CC370063 E 710-13910-5005 114.01 BS-DISH NETWORK SERVICE
DKF SOLUTIONS GROUP LLC 5/16/2018 26748613742 E 710-13310-5001 916.21 OERP SANITARY SEWER OVERFLOW PACKETS
DKS ASSOCIATES 5/23/2018 2676610064809 E 100-13210-5005 4,877.50 ENGINEERING & TRAFFIC STUDY REPORT
5/23/2018 2676610064984 E 100-13210-5005 7,194.35 ON-CALL CONSULTING SERVICES ENGINEERING A
5/23/2018 2676610065370 E 100-13210-5005 1,140.00 ON CALL TRAFFIC ENGINEERING SERVICES FY 17-
5/23/2018 2676610065733 E 100-13210-5005 1,365.00 ON CALL TRAFFIC ENGINEERING SERVICES FY 17-
5/23/2018 2676620065363 E 100-13210-5005 190.00 ON-CALL CONSULTING SERVICES ENGINEERING A
DYSERT ENVIRONMENTAL INC 5/16/2018 26748713304 E 710-13953-5005 350.00 FY 2017-2018 SAMPLING SERVICES
5/16/2018 26748713305 E 710-13953-5005 350.00 FY 2017-2018 SAMPLING SERVICES
5/30/2018 26784913352 E 710-13951-5005 302.50 FY 2017-2018 SAMPLING SERVICES
5/30/2018 26784913353 E 710-13951-5005 445.00 FY 2017-2018 SAMPLING SERVICES
5/30/2018 26784913354 E 710-13953-5005 155.00 FY 2017-2018 SAMPLING SERVICES
EAST BAY MOTORSPORTS 5/16/2018 267550CC 370964 E 781-13610-5001 992.47 MM CC- GARAGE VEH #288
ERA-A WATERS COMPANY 5/23/2018 267666855996 E 710-13951-5021 140.73 FY 2017-2018 LAB SUPPLIES (STANDARDS)-PO LI
5/23/2018 267666865642 E 710-13951-5021 1,869.14 FY 2017-2018 LAB SUPPLIES (STANDARDS)-PO LI
ERPORTAL SOFTWARE GROUP LLC 5/16/2018 267493INV30931 E 710-13961-5051 3,127.50 ANNUAL MAINTENANCE & SUPPORT FOR ERPOR
EUNEJUNE KIM 5/25/2018 2677913/28-3/30/18 E 100-13410-5033 823.17 PW OFFICERS INSTITUTE CONFERENCE REIMB
EVOQUA WATER TECHNOLOGIES LLC 5/16/2018 267494903544130 E 710-13951-5005 501.47 FY 2017-18 DEIONIZED WATER SYSTEM
FASTRAK 5/23/2018 267757CC 371319 E 781-13610-5001 6.25 DB CC- FASRTAK REPLENISHMENT
5/23/2018 267757CC 371319 E 100-13410-5001 6.25 DB CC- FASRTAK REPLENISHMENT
5/23/2018 267757CC 371321 E 781-13610-5001 6.25 DB CC- FASTRAK REPLENISHMENT
5/23/2018 267757CC 371321 E 100-13410-5001 6.25 DB CC- FASTRAK REPLENISHMENT
5/23/2018 267757CC 371322 E 781-13610-5001 13.75 DB CC- FASTRAK REPLENISHMENT
5/23/2018 267757CC 371322 E 100-13410-5001 13.75 DB CC- FASTRAK REPLENISHMENT
FLOWERS ELECTRIC & SVC CO INC 5/30/2018 26785221803017 E 781-13610-5051 1,395.00 GARAGE OPER SUPPLIES
5/30/2018 26785221805010 E 781-13610-5051 1,542.00 GARAGE OPER SUPPLIES
Wednesday, June 6, 2018 Page 28 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PUBLIC WORKS
FONG BROTHERS PRINTING, INC. 5/16/2018 2674962800864 E 100-13999-5999 818.28 PRINTING OF SOUTH CITY SHUTTLE SCHEDULES I
FOUNDRY & LUX 5/25/2018 267813CC370077 E 710-13942-5005 110.38 BS PRETREATMENT AUDIT WORKING LUNCH
FREMOUW ENVIRONMENTAL SVC, INC5/23/2018 26767075309 E 781-13610-5028 8,094.47 HAZARDOUS WASTE MATERIAL DISPOSAL
FULL SOURCE LLC 5/16/2018 267497FS4156692-IN E 710-13315-5001 305.52 UNIFORMS FOR PUBLIC WORKS MAINTENANCE S
GCS ENVIRONMENTAL EQUIPT SVCS 5/16/2018 26749817434 E 781-13610-5021 1,543.69 GARAGE OPER SUPPLIES VEH 310
GOLDEN GATE TRUCK CENTER 5/23/2018 267675F005848944:01 E 781-13610-5021 413.26 GARAGE OPER SUPPLIES VEH 507
GOLDEN STATE CHEMICAL & SUPPLY5/16/2018 267499770438 E 710-13922-5050 412.05 CLEANING SUPPLIES
5/16/2018 267499770449 E 710-13922-5050 1,991.86 MED. NITRILE GLOVES & CLEANING SUPPLIES
GRANITEROCK COMPANY 5/16/2018 2675011103086 E 100-13411-5021 448.65 STREET MAINT OPER SUPPLIES
5/16/2018 2675011104505 E 100-13411-5021 1,253.45 STREET MAINT OPER SUPPLIES
GYM PRECISION INC 5/16/2018 267550CC370052 E 710-13910-5050 4,585.81 BS WELLNESS SUPPLIES
HARRINGTON INDUSTRIAL PLASTIC 5/23/2018 267679003M2119 E 710-13922-5050 243.89 MAINTENANCE SUPPLIES
HATTON'S CRANE & RIGGING, INC 5/16/2018 26750339558 E 710-13961-5051 950.00 CRANE RENTAL
HI-TECH EMERGENCY VEHICLE SVC 5/16/2018 267504159951 E 781-13610-5021 21.93 GARAGE OPER SUPPLIES
HOME DEPOT 5/23/2018 267757CC 371315 E 781-13610-5051 1,002.92 DB CC- PURCHASE OF EV CHARGING STATIONS (2
HOUSE OF COLOR SSF 5/30/2018 267856105728 E 710-13932-5051 269.36 PAINT- 5 GALLONS
HOWARD GRAY 5/16/2018 2675024/30/18 E 710-13315-5034 55.00 DOT PHYSICAL REIMBURSEMENT
IDEXX DISTRIBUTION, INC. 5/25/2018 2677883031342231 E 710-13951-5021 1,240.16 LAB SUPPLIES
IMSA CERTIFICATION 5/16/2018 26750551521 E 100-13410-5031 270.00 IMSA MEMBERSHIP DUES FOR D.BOCKHAUS, R. C
IPS GROUP, INC 5/16/2018 26750632690 E 720-13720-5005 6,057.28 MARCH SMART METERS CC TRANSACTIONS MON
5/16/2018 26750633418 E 720-13720-5005 5,842.91 APRIL CC TRANSACTION FEE FOR PARKING METE
JACK NADEL INTERNATIONAL 5/23/2018 267684IG-4603 E 710-13953-5030 4,213.73 LOGO SCRAPER FOR CITIZEN OUTREACH
JAVIER VASQUEZ 5/16/2018 26755403/07/18-04/26/18 E 710-13951-5021 49.65 PETTY CASH REPLENISHMENT
5/16/2018 26755403/07/18-04/26/18 E 710-13961-5051 45.56 PETTY CASH REPLENISHMENT
5/16/2018 26755403/07/18-04/26/18 E 710-13953-5021 189.44 PETTY CASH REPLENISHMENT
5/16/2018 26755403/07/18-04/26/18 E 710-13941-5021 25.00 PETTY CASH REPLENISHMENT
5/16/2018 26755403/07/18-04/26/18 E 710-13910-5050 14.38 PETTY CASH REPLENISHMENT
5/16/2018 26755403/07/18-04/26/18 E 710-13910-5033 50.00 PETTY CASH REPLENISHMENT
5/16/2018 26755403/07/18-04/26/18 E 710-13910-5021 90.68 PETTY CASH REPLENISHMENT
5/16/2018 26755403/07/18-04/26/18 E 710-13953-5033 2.00 PETTY CASH REPLENISHMENT
K-119 OF CALIFORNIA 5/16/2018 26750773203 E 781-13610-5021 10.52 STREETLIGHTING OPER SUPPLIES
5/16/2018 26750773252 E 740-13820-5051 601.80 STREET MAINT OPER SUPPLIES
Wednesday, June 6, 2018 Page 29 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PUBLIC WORKS
K-119 OF CALIFORNIA 5/16/2018 26750773290 E 740-13820-5051 21.48 STREET MAINT OPER SUPPLIES
5/16/2018 26750773305 E 710-13315-5051 147.97 SEWER MAINT OPER SUPPLIES
5/16/2018 26750773325 E 710-13922-5050 41.50 WEED TRIMMER LINE
5/16/2018 26750773352 E 710-13943-5021 102.48 OPERATING SUPPLIES
6/1/2018 26790873468 E 710-13932-5051 13.00 EQUIPMENT REPLACEMENT HARDWARE
KAMAN INDUSTRIAL TECHNOLOGIES 5/23/2018 267686M481876 E 710-13941-5051 135.46 MAINTENANCE SUPPLIES
KENNETH DE LEON 5/30/2018 26784605/18-5/24/18 E 710-13910-5033 219.68 CWEA MEMBERSHIP RENEWAL AND MILEAGE FO
LA TAPATIA, LLC 6/1/2018 2679106/6/18 E 710-13310-5061 1,126.64 FOOD FOR PW SAFETY MEETING & LUNCHEON -
6/1/2018 2679116/4/18 E 710-13310-5061 547.79 FOOD FOR CITIZENS ACADEMY AT CORP YARD - 6
LARRY WALKER ASSOCIATES, INC. 5/30/2018 26786200516.05-9 E 710-13910-5002 320.00 FY 17-18 WASTEWATER REGULATORY ASSISTANC
LARRY YAN 5/18/2018 2676082/24-5/2/18 E 710-13315-5034 114.45 L.YAN STANDBY MILEAGE REIMBUSEMENT
LOWE'S CREDIT SERVICES 5/18/2018 267583901088 E 100-13450-5021 84.48 STREETLIGHTING OPER SUPPLIES
5/18/2018 267583902766 E 710-13315-5021 125.72 SEWER MAINT OPER SUPPLIES
5/18/2018 267583902847 E 710-13932-5051 9.77 CONCRETE
5/18/2018 267583910383 E 710-13315-5021 21.40 SEWER MAINT OPER SUPPLIES
5/18/2018 267583923905 E 710-13943-5051 134.88 POLYETHYLENE TARPS
6/1/2018 267913902649 E 720-13720-5021 7.64 MPG OPER SUPPLIES
6/1/2018 267913902988 E 710-13961-5051 25.44 QUICK SETTING CEMENT & SPRAY INSULATION
MCC CONTROLS LLC 5/23/2018 267702CD99303080 E 710-13943-5050 440.00 FY 2017-18 SCADA/ELECTRICAL SERVICES
MCMASTER-CARR SUPPLY CO 5/16/2018 26751262507182 E 710-13932-5051 392.62 REPLACEMENT HOSES & LEVER-HANDLE BLOWG
5/16/2018 26751262590357 E 710-13941-5050 288.24 DRIVE BELTS
5/16/2018 26751262715256 E 710-13922-5050 50.45 ROUTING & DAMPING CLAMPS
5/23/2018 26770363319620 E 710-13922-5050 58.72 MAINTENANCE SUPPLIES
5/30/2018 26786863012906 E 710-13944-5021 793.05 ANALYZER CARTRIDGES
MOFFATT & NICHOL 5/23/2018 267708731872 E 100-13210-5005 399.00 PREPARE APPEAL TO FEMA MAPS
MOSS RUBBER & EQUIPT CORP 5/16/2018 267517533820-001 E 710-13315-5051 907.16 SEWER MAINT OPER SUPPLIES
5/16/2018 267517533961-001 E 710-13922-5050 46.12 OPERATING SUPPLIES
5/18/2018 267588533618-001 E 710-13315-5021 290.22 SEWER MAINT OPER SUPPLIES
5/18/2018 267588533943-001 E 740-13820-5051 222.99 STREET MAINT OPER SUPPLIES
MY PARKING PERMIT 5/23/2018 267757CC 371338 E 720-13720-5025 245.30 MG CC- QUARTERLY SURFACE LOT PARKING PER
5/23/2018 267757CC 371339 E 720-13720-5025 387.00 MG CC- JUNE 2018 SURFACE LOTS PARKING PER
5/23/2018 267757CC 371340 E 720-13720-5025 387.00 MG CC- JUNE MONTHLY PERMITS SURFACE LOTS
Wednesday, June 6, 2018 Page 30 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PUBLIC WORKS
MY PARKING PERMIT 5/23/2018 267757CC 371341 E 720-13720-5025 445.05 MG CC- JUNE 2018 MPG PARKING PERMITS
5/23/2018 267757CC 371342 E 720-13720-5025 445.05 MG CC- MAY 2018 MPG PARKING PERMITS
5/23/2018 267757CC 371343 E 720-13720-5025 245.30 MG CC- QUARTERLY MPG PERMITS
NICK TALBOT 5/16/2018 2675445/15/2018 E 710-13910-5031 380.00 CWEA RENEWAL MEMBERSHIPS FOR NICK TALBO
NORTH STATE ENVIRONMENTAL 5/30/2018 267873050007 E 710-13951-5004 570.75 DISPOSAL OF HAZARDOUS WASTE
NSI SOLUTIONS, INC. 5/30/2018 267874354794 E 710-13951-5021 534.00 LAB SUPPLIES
OFFICE DEPOT INC 5/23/2018 267710126383386001 E 710-13951-5021 11.99 OFFICE SUPPLIES
5/23/2018 267710126383386001 E 710-13910-5021 46.75 OFFICE SUPPLIES
5/23/2018 267710128459906001 E 710-13910-5021 57.62 OFFICE SUPPLIES
5/23/2018 267710131386530001 E 710-13951-5021 62.25 OFFICE SUPPLIES
5/23/2018 267710131714900001 E 100-13210-5020 95.40 OFFICE SUPPLIES FOR ENGINEERING
5/23/2018 267710132635020001 E 100-13210-5020 63.34 OFFICE SUPPLIES FOR ENGINEERING
5/23/2018 267710133515661001 E 710-13910-5021 58.86 OFFICE SUPPLIES
OLE'S CARBURETOR & ELEC INC 5/16/2018 267520420559 E 781-13610-5021 99.92 GARAGE OPER SUPPLIES VEH #11
OWEN EQUIPMENT SALES 5/16/2018 26752100040901 E 781-13610-5021 20.32 SUPPL TO ORDER 35113-OPER SUPPLIES VEH 330
PAINTLESS DENT REPAIR SERVICE 5/23/2018 26771184 E 781-13610-5001 250.00 GARAGE- VEH 111 REPAIRS
PENINSULA BATTERY CO 5/16/2018 267523125215 E 781-13610-5021 246.81 GARAGE OPER SUPPLIES VEH 1
5/16/2018 267523125255 E 781-13610-5021 1,222.42 GARAGE OPER - 502 & 505 (0858)
5/23/2018 267713125401 E 781-13610-5021 940.09 GARAGE OPER SUPPLIES VEH 504
PETERSON POWER SYSTEMS INC 5/16/2018 2675252419241 E 710-13943-5051 4,992.43 WAUKESHA PERIODIC MAINTENANCE
PG&E 5/16/2018 267526Contract 1235039a E 100-13460-5001 112.85 INSTALLATION OF STREETLIGHTS @ 123 PECKS L
PHOENIX USA 5/23/2018 267757CC 371371 E 781-13610-5021 29.86 MM CC- GARAGE OPER SUPPLIES
PORTLAND COMPRESSOR INC. 5/23/2018 267757CC 371372 E 100-13430-5021 253.97 TD CC- TRAFFIC MARKINGS OPER SUPPLIES
PREFERRED ALLIANCE, INC 5/16/2018 2675280140019-IN E 710-13310-5039 122.00 APRIL 2018 PRE-EMPLOYMENT & RANDOM DRU
PRIORITY 1 PUBLIC SAFETY EQUIP5/23/2018 2677176769 E 781-13610-5021 31.80 GARAGE- VEH 21/22 (0859)
READYREFRESH 5/16/2018 26752908E0030587323 E 100-13210-5020 49.46 DRINKING WATER SERVICES FOR ANNEX
5/16/2018 26752918E0028246270 E 710-13910-5021 351.70 WATER- BILLING PERIOD (04/07-05/06/18)
RGW EQUIPMENT 5/16/2018 267550CC 370969 E 781-13610-5021 36.62 MM CC- GARAGE OPER SUPPLIES VEH 615
RICE LAKE WEIGHING SYSTEMS 5/16/2018 2675324496349 E 710-13951-5005 460.00 FY 2017-18 CALIBRATION SERVICES (LAB WEIGHT
5/16/2018 2675324501232 E 710-13951-5005 625.00 FY 2017-18 CALIBRATION SERVICES (LAB WEIGHT
ROYAL PIN DONUTS 5/23/2018 267757CC 371354 E 710-13310-5061 35.85 MG CC- DONUTS FOR CITYWIDE CLEANUP 50 PE
SAFETY COMPLIANCE MANAGEMENT 5/23/2018 267723052118-02 E 710-13910-5033 79.20 OSHA FIRST RESPONDER TRAINING
Wednesday, June 6, 2018 Page 31 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PUBLIC WORKS
SAFETY COMPLIANCE MANAGEMENT 5/23/2018 267723052118-03 E 710-13910-5033 79.20 OSHA FIRST RESPONDER TRAINING
5/30/2018 26787600009059 E 710-13910-5061 300.00 MEDICAL EVALUATION AND RESPIRATOR FIT TES
5/30/2018 267876052418-01 E 710-13910-5061 158.40 OSHA FIRST RESPONDER TRAINING
SAFETY-KLEEN SYSTEMS INC 5/30/2018 26787776645183 E 710-13943-5050 633.17 PARTS CLEANER SERVICE
SAFEWAY STORE 5/23/2018 267757CC 371335 E 100-13410-5061 24.68 MG CC- WATER & FRUIT FOR EBUILDER TRAININ
5/23/2018 267757CC 371337 E 100-13410-5061 30.10 MG CC- ICMA WEBINAR TREATS 8-10 PEOPLE
5/23/2018 267757CC 371356 E 100-13410-5020 170.25 MG CC- SNACKS FOR EBUILDER ADMIN TRAINING
SAN MATEO LAWNMOWER INC. 5/23/2018 267726180944 E 781-13610-5021 17.40 GARAGE STOCK OPER SUPPLIES VEH 512
SERRAMONTE FORD INC 5/16/2018 267539218672 E 781-13610-5001 127.92 GARAGE - VEH # 1 REPAIRS
5/16/2018 267539616664 E 781-13610-5021 48.83 GARAGE OPER SUPPLIES VEH 127
5/23/2018 267730617559 E 781-13610-5021 376.28 GARAGE STOCK OPER SUPPLIES
5/23/2018 267730617561 E 781-13610-5021 376.28 GARAGE STOCK OPER SUPPLIES
5/23/2018 267730618830 E 781-13610-5021 102.73 GARAGE STOCK OPER SUPPLIES
SHIVA AUTO REPAIR 5/23/2018 26773138946 E 781-13610-5001 56.75 GARAGE- VEH 238 SMOG INSPECTION
5/23/2018 26773138977 E 781-13610-5001 56.75 GARAGE- VEH 127 SMOG INSPECTION
5/23/2018 26773138980 E 781-13610-5001 56.75 GARAGE- VEH 20 SMOG INSPECTION
5/23/2018 26773138990 E 781-13610-5001 56.75 GARAGE- VEH 9 SMOG INSPECTION
5/23/2018 26773138991 E 781-13610-5001 56.75 GARAGE- VEH 201 SMOG INSPECTION
5/23/2018 26773138992 E 781-13610-5001 56.75 GARAGE- VEH 136 SMOG CERTIFICATE
SMART & FINAL STORES LLC 5/23/2018 267757CC 371345 E 710-13310-5061 26.15 MG CC- ICE FOR CITYWIDE CLEANUP EVENT 4/7/
SOUTH CITY CAR WASH INC 5/23/2018 2677353125 E 781-13610-5001 598.75 CITY VEHICLES CAR WASH
SOUTH CITY LUMBER AND SUPPLY 5/16/2018 267540935676 E 710-13315-5021 12.55 SEWER MAINT OPER SUPPLIES
5/16/2018 267540937686 E 100-13430-5021 26.22 TRAFFIC MARKINGS OPER SUPPLIES
5/16/2018 267540945553 E 100-13460-5021 20.95 STREETLIGHTING OPER SUPPLIES
5/16/2018 267540945558 E 100-13460-5021 15.86 STREETLIGHTING OPER SUPPLIES
5/16/2018 267540945710 E 720-13720-5021 3.55 MPG OPER SUPPLIES
5/23/2018 267736945551 E 781-13610-5021 4.46 GARAGE STOCK OPER SUPPLIES VEH 310
5/23/2018 267736945636 E 710-13315-5021 95.99 SEWER MAINT OPER SUPPLIES
5/23/2018 267736945867 E 100-13420-5021 40.42 STREET MAINT OPER SUPPLIES
5/23/2018 267736945868 E 100-13460-5021 1.30 STREETLIGHTING OPER SUPPLIES
5/23/2018 267736946464 E 710-13961-5051 81.26 METAL GRIND BLADES - RESTOCK
5/23/2018 267736946682 E 720-13720-5021 14.38 MPG OPER SUPPLIES
Wednesday, June 6, 2018 Page 32 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PUBLIC WORKS
SOUTH CITY LUMBER AND SUPPLY 5/30/2018 267880946659 E 710-13961-5050 91.23 WIRE BRUSHES & MAINTENANCE BLADES
SP PLUS CORPORATION 5/16/2018 26754142688-M1-0318F E 720-13720-5005 1,000.00 DESIGN & DEVEL0P CITY'S PARKING WEBSITE & G
5/16/2018 26754142688-M1-0418F E 720-13720-5005 1,000.00 DESIGN & DEVEL0P CITY'S PARKING WEBSITE & G
SPECIALTY'S CAFE & BAKERY 5/25/2018 267813CC370076 E 710-13941-5051 101.50 BS PLANT OPERATOR RECRUITMENT BREAKFAST
SSP DATA, INC 6/1/2018 26793057879 E 710-13941-5045 2,368.00 VEEAM BACK-UP & REPLICATION ENTERPRISE V
STAPLES BUSINESS ADVANTAGE 5/23/2018 2677438049797956/3773964E 710-13951-5021 102.47 OFFICE SUPPLIES
5/23/2018 2677438049797956/3773964E 710-13951-5021 19.11 OFFICE SUPPLIES
5/23/2018 2677438049797956/3773964E 710-13910-5021 50.48 OFFICE SUPPLIES
5/23/2018 2677438049797956/3773964E 710-13951-5021 15.43 OFFICE SUPPLIES
5/23/2018 2677438049797956/3773964E 710-13910-5021 101.93 OFFICE SUPPLIES
5/23/2018 2677438049797956/3773964E 710-13953-5021 49.15 OFFICE SUPPLIES
STAPLES CREDIT PLAN 5/16/2018 267550CC 370948 E 710-13315-5020 15.60 LL CC- OPER SUPPLIES
5/23/2018 267757CC 371336 E 100-13410-5020 18.89 MG CC- FOLDERS FOR CORP YARD
STARBUCKS 5/23/2018 267757CC 371352 E 710-13310-5061 50.85 MG CC- COFFEE FOR CITYWIDE CLEANUP (50 PEO
STATE OF CALIFORNIA 5/23/2018 267745299196 E 710-13310-5037 32.00 APRIL 2018 LIVESCAN SUBMISSIONS
STEWART CHEVROLET 5/23/2018 267748112009 E 781-13610-5021 27.34 GARAGE OPER SUPPLIES VEH 201
TADIBROTHERS 5/16/2018 267550CC 370968 E 781-13610-5021 248.24 MM CC- OPER SUPPLIES VEH 903
TECHNOLOGY, ENG CONST/ACCUTITE5/23/2018 267751194390 E 781-13610-5001 160.00 GARAGE- VEH 0858 REPAIRS
THE ADAM-HILL COMPANY 5/23/2018 26775230048989 E 100-13460-5021 70.40 STREETLIGHTING OPER SUPPLIES
5/23/2018 26775230049053 E 781-13610-5021 14.19 GARAGE STOCK OPER SUPPLIES
THE MARCUS BUCKINGHAM COMPANY 5/23/2018 267757CC 371357 E 100-13410-5001 15.00 MG CC- STANDOUT ASSESSMT. FOR MARISSA G.
5/23/2018 267757CC 371358 E 710-13910-5001 15.00 MG CC- STANDOUT ASSESSMT. BRIAN S.
5/23/2018 267757CC 371360 E 100-13210-5001 15.00 MG CC- STANDOUT ASSESSMT. FOR RICHARD C.
5/23/2018 267757CC 371361 E 100-13410-5001 15.00 MG CC- STANDOUT ASSESSMT. EUNEJUNE K
5/23/2018 267757CC 371362 E 100-13410-5001 15.00 MG CC- STANDOUT ASSESSMT. FOR ABBY P.
5/23/2018 267757CC 371367 E 100-13410-5001 15.00 LL CC- STANDOUT ASSESSMT. LOUIS L.
5/23/2018 267757CC 371370 E 100-13410-5001 15.00 DB CC- STANDOUT ASSESSMENT FOR DB
THOMAS BLAKISTON 5/16/2018 2674715/3-5/9/18 E 710-13315-5031 154.12 STANDBY MILEAGE REIMB FOR T.BLAKISTON
TOOLTOPIA.COM 5/23/2018 267757CC 371324 E 781-13610-5021 134.44 MM CC- GARAGE OPER SUPPLIES
TRACTION-GENUINE PARTS CO. 5/16/2018 2675471801P102806 E 781-13610-5021 52.84 GARAGE STOCK OPER SUPPLIES
5/16/2018 2675471801P102870 E 781-13610-5021 188.51 GARAGE OPER SUPPLIES VEH 310
5/16/2018 2675471801P102925 E 781-13610-5021 74.01 GARAGE STOCK OPER SUPPLIES
Wednesday, June 6, 2018 Page 33 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PUBLIC WORKS
TRACTION-GENUINE PARTS CO. 5/16/2018 2675471801P103020 E 781-13610-5021 52.67 GARAGE OPER SUPPLIES
5/23/2018 2677541801P103729 E 781-13610-5021 41.39 GARAGE STOCK OPER SUPPLIES
5/23/2018 2677541801P103759 E 781-13610-5021 63.06 GARAGE STOCK OPER SUPPLIES
5/23/2018 2677541801P103760 E 781-13610-5021 63.06 GARAGE STOCK & VEH 502
TURF & INDUSTRIAL EQUIPMENT CO5/16/2018 267549IV25654 E 781-13610-5021 39.36 GARAGE OPER SUPPLIES VEH 786
UNITED SITE SERVICES OF CA 5/16/2018 267552114-6721917 E 710-13922-5051 208.85 PORTABLE RESTROOM FACILITIES SERVICES (05/0
UNIVAR USA INC 5/16/2018 267553SJ878243 E 710-13964-5021 5,354.53 FY 2017-2018 SODIUM BISULFITE
5/25/2018 267814SJ879795 E 710-13944-5021 2,558.54 FY 2017-2018 SODIUM HYPOCHLORITE
5/30/2018 267886SJ880000 E 710-13944-5021 2,665.70 FY 2017-2018 SODIUM HYPOCHLORITE
UPS STORE 5/16/2018 267550CC 370957 E 781-13610-5001 39.35 MM CC- SHIPPING OF GARAGE PARTS/SUPPLIES
5/16/2018 267550CC 370959 E 781-13610-5001 6.33 MM CC- SHIPPING OF FIRE SUPPLIES (FD)
5/23/2018 267757CC 371325 E 781-13610-5001 41.38 MM CC- SHIPPING OF RETURNED OPER SUPPLIES
5/23/2018 267757CC 371347 E 740-13820-5021 25.74 MG CC- OVERNIGHT MAILING OF EXPRESS PLUM
5/23/2018 267757CC 371350 E 740-13820-5027 33.43 MG CC- OVERNIGHT MAILING OF CHECK TO CHRI
USA FLEET SOLUTIONS 5/30/2018 26788732339 E 781-13610-5001 92.55 GPS FOR STREET SWEEPERS
VERIZON WIRELESS 6/1/2018 2679379807424960 E 710-13961-5045 125.12 WQCP MODEMS - MONTHLY CHGS
6/1/2018 2679379807463056 E 720-13720-5045 75.10 MILLER GARAGE MODEM - MONTHLY CHARGES
VWR INTERNATIONAL LLC 5/16/2018 2675568082198410 E 710-13951-5021 149.91 LAB SUPPLIES
5/23/2018 2677628082340173 E 710-13951-5021 382.86 LAB SUPPLIES
W.W. GRAINGER INC. 5/16/2018 2675579760644758 E 710-13315-5021 165.45 SEWER MAINT OPER SUPPLIES
5/16/2018 2675579763621167 E 710-13315-5051 269.63 SEWER MAINT OPER SUPPLIES
5/16/2018 2675579776242761 E 710-13315-5021 174.24 SEWER MAINT OPER SUPPLIES
5/16/2018 2675579778278029 E 710-13941-5051 227.82 MAINTENANCE SUPPLIES
5/16/2018 2675579778278037 E 710-13943-5051 1,372.62 MAINTENANCE SUPPLIES- DAF BOTTOM PUMP
5/16/2018 2675579779886416 E 100-13460-5021 424.67 STREETLIGHTING OPER SUPPLIES
5/16/2018 2675579780138674 E 740-13820-5051 130.49 OPERATING SUPPLIES
5/16/2018 2675579781495610 E 710-13941-5051 192.28 OPERATING SUPPLIES
5/16/2018 2675579782306584 E 710-13941-5051 672.98 OPERATING SUPPLIES
5/18/2018 2676069777612459 E 710-13315-5021 262.67 SEWER MAINT OPER SUPPLIES
5/18/2018 2676069778799461 E 710-13315-5021 43.79 SEWER MAINT OPER SUPPLIES
5/23/2018 2677639784334493 E 710-13941-5051 293.48 MAINTENANCE SUPPLIES
5/25/2018 2678169790650247 E 710-13943-5051 1,241.65 OPERATING SUPPLIES
Wednesday, June 6, 2018 Page 34 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
PUBLIC WORKS
WECO INDUSTRIES LLC 5/16/2018 2675580040790-IN E 710-13315-5051 6,600.79 SEWER MAINT OPER SUPPLIES
WEF BK 5/16/2018 267550CC370055 E 710-13953-5030 404.90 BS OUTREACH FLIERS
WEST COAST POWDER COATING 5/16/2018 2675600398592 E 720-13720-5021 1,800.00 PARKING OPER SUPPLIES
WINGFOOT COMMERCIAL TIRE SYSTM5/23/2018 267769184-1083051 E 781-13610-5021 161.83 GARAGE OPER SUPPLIES VEH 27
5/23/2018 267769184-1083094 E 781-13610-5001 236.94 GARAGE- VEH 310 ROAD SERVICE & TIRE DISPOS
5/23/2018 267769184-1083150 E 781-13610-5021 317.58 GARAGE OPER SUPPLIES
5/23/2018 267769184-1083170 E 781-13610-5021 496.89 GARAGE OPER SUPPLIES VEH 128
WORLD OIL ENVIRONMENTAL SVCS 5/16/2018 267562I500-00320906 E 781-13610-5028 120.00 GARAGE- MIXED OILS DISPOSAL
ZAP MANUFACTURING INC 5/23/2018 2677711347 E 100-13430-5021 1,855.19 PAINTS & SIGNS OPER SUPPLIES
ZORBA PIZZA & DELI 5/23/2018 267757CC 371402 E 710-13310-5061 224.63 MG CC- PIZZAS FOR CORP YARD DIRECTOR'S MT
5/23/2018 267757CC371400 E 710-13310-5061 471.71 MG CC- PIZZAS FOR CORP YARD DIRECTOR'S MT
Payments issued for PUBLIC WORKS $188,538.99
BALANCE SHEET
AL JR'S ROOFING 5/18/2018 267566B18-0506 B 270-21724 200.00 C & D DEPOSIT REFUND 9 CHICO CT
ALEX TYLER 5/25/2018 267812E18-0471 B 270-21703 1,000.00 ENCROACH DEPOSIT, 342 ALLERTON AVE
ANDY TAN 5/18/2018 267602B18-0487 B 270-21724 200.00 C & D DEPOSIT REFUND 128 MULBERRY AVE
COTTON, SHIRES & ASSOC INC. 5/18/2018 26757552522 B 270-21703 1,248.75 E18-0084 - 560 ECCLES AVE GEOTECHNICAL REVI
EXCELSIOR ROOFING CO 5/18/2018 267578B18-0440 B 270-21724 200.00 C & D DEPOSIT REFUND 2475 BANTRY LN
FLYING FOOD GROUP LLC 5/18/2018 267580B17-2188 B 270-21724 23,426.00 C & D DEPOSIT REFUND 240 LITTLEFIELD
GERALD DELLAMORE 5/23/2018 267672E18-0312 B 270-21703 2,000.00 ENCROACH DEPOSIT, 520 MAGNOLIA AVE
MEYERS, NAVE, RIBACK 5/25/2018 2677982018020266 B 100-21742 972.50 LEGAL SVCS REIMBURSEMENT THRU FEB 2018
5/25/2018 2677982018020267 B 100-21742 392.00 LEGAL SVCS REIMBURSEMENT THRU FEB 2018
MR ROOFING 5/18/2018 267589B18-0557 B 270-21724 200.00 C & D DEPOSIT REFUND 17 CONRAD CT.
S C PLUMBING 5/18/2018 267596E18-0372 B 270-21703 500.00 ENCROACH DEPOSIT, 701 DEL MONTE AVE
SHADOWFAX ROOFING INC DBA SHAD5/18/2018 267598B18-0345 B 270-21724 200.00 C & D DEPOSIT REFUND - 2510 SHANNON DR
SIGNATURE BUILDERS INC 5/18/2018 267599B17-2156 B 270-21724 200.00 C & D DEPOSIT REFUND 336 KING DR
STATE OF CALIFORNIA 5/23/2018 267745299196 B 100-21205 194.00 APRIL 2018 LIVESCAN SUBMISSIONS
WAVEDIVISION HOLDINGS, LLC 5/25/2018 267817E18-0115 B 270-21703 1,000.00 ENCROACH DEPOSIT, 270 OYSTER POINT BLVD.
Payments issued for BALANCE SHEET $31,933.25
Wednesday, June 6, 2018 Page 35 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
CAPITAL IMPROVEMENTS
BKF ENGINEERS 5/16/2018 26747018050113 E 710-99999-5999 2,266.00 ON CALL TASK ORDER 2017-2: POTHOLING FOR S
5/18/2018 26756818040007 E 510-99995-5999 9,274.00 COMM CIV CAMPUS BKF PROF ENGINEERING SV
5/18/2018 26756818050237 E 510-99995-5999 5,835.00 COMM CIV CAMPUS BKF PROF ENGINEERING SV
5/23/2018 26763218050489 E 510-99999-5999 2,331.00 ON CALL CIVIL ENGINEERING SERVICES
CIVIL ENGINEERS SCHAAF & WHEELER CONSU5/18/2018 26759729603 E 740-99999-5999 615.00 ON CALL WATER RESOURCES
CSG CONSULTANTS INC 5/16/2018 26748216976 E 740-99999-5999 2,950.00 ON CALL PROGRAM MANAGEMENT FY 17-18
5/16/2018 26748217647 E 740-99999-5999 2,300.00 ON CALL PROGRAM MANAGEMENT FY 17-18
5/23/2018 26765814845 E 510-99999-5999 1,102.50 DESIGN OF JUNIPERO SERRA BOULEVARD & KING
5/23/2018 26765816163 E 510-99999-5999 852.50 DESIGN OF JUNIPERO SERRA BOULEVARD & KING
6/1/2018 26790316164 E 510-99999-5999 13,870.00 ON CALL CIVIL ENGINEERING SERVICES FY 17-18
6/1/2018 26790318337 E 510-99999-5999 5,787.50 ON CALL CIVIL ENGINEERING SERVICES FY 17-18
6/1/2018 26790318338 E 740-99999-5999 2,832.50 ON CALL CIVIL ENGINEERING SERVICES FY 17-18
DKS ASSOCIATES 5/23/2018 2676610065569 E 510-99999-5999 1,950.00 SPRUCE AVE PEDESTRAIN SAFETY IMPROVEMEN
5/23/2018 2676610065732 E 510-99999-5999 3,200.00 AVALON-BRENTWOOD NEIGHBORHOOD TRAFFIC
5/23/2018 2676610065775 E 510-99999-5999 7,403.75 SPRUCE AVE PEDESTRAIN SAFETY IMPROVEMEN
5/23/2018 2676610065922 E 510-99999-5999 3,567.49 ON CALL CONSULTING TRAFFIC ENGINEERING SE
5/23/2018 2676610065939 E 510-99999-5999 5,567.50 SPRUCE AVE PEDESTRIAN SAFETY IMPROVEMEN
E-BUILDER INC 5/16/2018 2674884725 E 510-99999-5999 3,024.98 PROJECT MANAGEMENT SOFTWARE IMPLEMENT
FIELDMAN, ROLAPP & ASSOCIATES 5/18/2018 26757923808 E 514-99999-5999 220.50 CFD FORMATION- PROFESSIONAL SERVICES 02/0
5/18/2018 26757923899 E 514-99999-5999 105.00 CFD FORMATION- PROFESSIONAL SERVICES 04/1
HARRIS & ASSOCIATES INC 5/23/2018 26768037006 E 710-99999-5999 1,490.00 CONSTRUCTION MGMT, STANDBY GENERATOR
KITCHELL CEM 5/23/2018 26768878646 E 510-99995-5999 51,220.00 COMMUNITY CIV CAMPUS PROG MGMT APR 201
LOTUS WATER 5/25/2018 2677942826 E 740-99999-5999 37,483.44 ORANGE PARK STORM WATER CAPTURE
MARK THOMAS & CO. INC. 5/23/2018 26769930419 E 510-99999-5999 9,341.67 Linden-Spruce Complete Streets
5/23/2018 26769930613 E 510-99999-5999 9,125.00 ON CALL SERVICES FOR CIVIL ENGINEERING
5/23/2018 26769930619-A E 510-99999-5999 43.50 ON CALL CIVIL ENGINEERING SERVICES
5/23/2018 26769930619-B E 510-99999-5999 3,292.50 ON CALL CIVIL ENGINEERING SERVICES FY 17-18
5/23/2018 26769930620 E 510-99999-5999 6,341.25 Linden-Spruce Complete Streets
MEYERS, NAVE, RIBACK 5/30/2018 2678692017090374 E 514-99999-5999 612.00 OPD CFD 405.1262 -GREENLAND CFD FORMATIO
MIKE BROWN ELECTRIC CO. 5/23/2018 2677053 E 510-99999-5999 1,994.45 AIRPORT-SAN MATEO SIGNAL POLE REPLACEME
SANDIS CIVIL ENG SURVEYORS 5/23/2018 2677281804145 E 740-99999-5999 1,618.75 STORMWATER TRASH CAPTURE TASK ORDER 201
SMELLY MEL'S PLUMBING INC 5/23/2018 26773482945 E 510-99999-5999 4,155.00 HASKINS WAY - RELOCATION OF 2" BACK FLOW
Wednesday, June 6, 2018 Page 36 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
CAPITAL IMPROVEMENTS
SMITHGROUPJJR INC 5/30/2018 2678790131072R E 510-99995-5999 491,964.36 COMMUNITY CIVIC CAMPUS (PROGRAM/OUTRE
TANKO STREETLIGHTING SERVICES 5/16/2018 2675459961 E 510-99999-5999 7,292.44 PECKS LOT LIGHTING
WILSEY HAM, INC 5/18/2018 26760722109 E 510-99999-5999 3,250.89 ON CALL CIVIL ENGINEERING SERVICES FY 17-18
5/23/2018 26776821805 E 710-99999-5999 4,571.75 ON CALL WATER RESOURCES SERVICES
Payments issued for CAPITAL IMPROVEMENTS $708,852.22
DESIGNATED FUND BALANCE
ATHLETA 5/23/2018 267757CC371344 B 280-27402 482.85 KC - PROGRAM SUPPLIES
BIG 5 SPORTING GOODS 5/16/2018 267550cm370828 B 280-27423 -56.72 RETURNED SPORTS EQUIPMENT
COSTCO 5/25/2018 267813cc371569 B 280-27410 43.25 JM-LUNCH FOR CPTF MEETING (10)
GARY LAM 5/23/2018 26769104/02-04/09/18 B 280-27465 316.50 REIMBURSEMENT(MEALS/MILEAGE/TEST)-CEC T
ICC NAPA SOLANO CHAPTER 5/18/2018 267605CC371043 B 280-27465 348.00 PP-CODE BOOK/ICC EXAMS RES BLDG INSP/KINA
LUCKY'S 5/23/2018 267757CC370997 B 280-27463 81.25 MP: IPP DINNER (13)
MARTY MAHON 5/30/2018 26786705/21-05/24/18 MM B 280-27411 659.53 TRANSPORTING - NEW CANINE EXPENSES
PARKINK 5/23/2018 267757CC370998 B 280-27402 322.79 MP: VOLUNTEER APPRECIATION SUPPLIES
PIZZA HUT 5/16/2018 267550cc370827 B 280-27423 43.04 KB - PROGRAM REFRESHMENTS, VOICES
SCHOLASTIC CORPORATION 5/16/2018 267536W3948542BF B 280-27434 1,011.16 CHILDCARE BOOK FAIR
STAPLES CREDIT PLAN 5/23/2018 267757CC370999 B 280-27405 63.33 MP: VOLUNTEER APPRECIATION SUPPLIES
VOHNE LICHE KENNELS, INC 6/1/2018 26793814760 B 280-27411 9,960.32 NEW DEPARTMENT CANINE
ZIQI LI 5/18/2018 267581JDS4-24-18 B 280-27414 1,500.00 2018 JACK DRAGO YOUTH ART SCHOLARSHIP WI
Payments issued for DESIGNATED FUND BALANCE $14,775.30
REFUNDS/REIMBURSEMENTS
CHARLENE DE LUNA 5/25/2018 2677841055921 R 100-17250-35301 350.00 DAMAGE DEPOSIT RETURNED IN FULL
DEZZIRAE CAFFERATE 5/23/2018 2676381055726 R 100-17250-35301 200.00 REFUND OF DEPOSIT FOR USE OF WEST PARK SH
DIANA DUENAS 6/1/2018 2679051055969 R 100-17260-35306 58.20 NO LONGER WANTS CREDIT IN SYSTEM
EDNA RODRIGUEZ 6/1/2018 2679221056088 R 100-17250-35301 150.00 REFUND OF DEPOSIT FOR USE OF WEST PARK SH
GUADALUPE ZARAGOZA 5/23/2018 2677721055372 R 100-17250-35301 200.00 REFUND OF DEPOSIT FOR WESTBOROUGH PARK
INEZ LAINEZ-MORA 5/23/2018 2676901055370 R 100-17250-35301 184.50 REFUND OF DEPOSIT FOR ORANGE PARK SHELTE
JAMES ANDERS 6/1/2018 2678941055996 R 100-17230-35303 7.00 LAP SWIM OVERPAYMENT
JEFFREY CLICK 5/23/2018 26765010070653/SS406898 R 100-12720-33001 245.00 CITATION DISMISSAL
JEFFREY L BOWERS 5/18/2018 267569051718 PRKNG REFUNR 720-00000-35801 70.00 PARKING RESERVATION REFUND FOR 06/02/18 -
Wednesday, June 6, 2018 Page 37 of 38
VENDOR NAMEDATE CHECK #INVOICE #ACCOUNT #AMOUNT DESCRIPTION
Payments issued between and5/14/2018 6/3/2018 -City of South San Francisco
REFUNDS/REIMBURSEMENTS
MARIGOLD P. GONZALEZ 5/30/2018 26785444000533 R 100-12720-33001 106.00 CITATION DISMISSAL
MARY ANNE MINESES 5/23/2018 2677061055473 R 100-17250-35301 113.00 PICNIC REFUND - DUE TO DOUBLE BOOKING
MIRYAN GREGOR-NAVARRO 5/23/2018 2676771055308 R 100-17230-35303 41.00 REFUND OF CREDIT ON ACCOUNT
MONICA SERRANO 6/1/2018 2679278822119 R 100-17260-35306 27.00 CAN NOT ATTEND SUMMER CLASS -WORK SCHE
NANCY GUTIERREZ 5/23/2018 2676781055469 R 100-17250-35301 350.00 DAMAGE DEPOSIT FOR HALL RENTAL RETURNED
NATALIE CEDENO 5/23/2018 2676411055690 R 100-17250-35301 300.00 REFUND OF RENTAL HALL DEPOSIT
PATRICIA GETHING 5/23/2018 267674REF-TOT-05/22/2018 R 100-00000-30301 99.50 REFUND TOT- PAID IN ERROR TO SHERATON 4 PO
TONI POWELL 6/1/2018 2679181056072 R 100-17250-35301 350.00 DAMAGE DEPOSIT RETURNED IN FULL - PART 1
6/1/2018 2679181056073 R 100-17250-35301 20.00 DAMAGE DEPOSIT RETURN - PART 2
YAMYU ZHAO 6/1/2018 2679401055871 R 100-17275-35307 165.00 REFUND OF SUMMER CAMP
Payments issued for REFUNDS/REIMBURSEMENTS $3,036.20
TOTAL PAYMENTS FOR PERIOD $2,014,243.15
Wednesday, June 6, 2018 Page 38 of 38
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:18-448 Agenda Date:6/13/2018
Version:1 Item #:13.
Report regarding a resolution authorizing the acceptance of a $5,000 donation to the Parks and Recreation
Department from Bimbo Bakeries USA to purchase new equipment for the Aquatics Program at Orange
Memorial Pool.(Sharon Ranals, Director,Parks and Recreation Department)
RECOMMENDATION
It is recommended that the City Council adopt a resolution accepting a donation in the amount of $5,000
from Bimbo Bakeries USA to purchase new equipment for the Aquatics Program at Orange Memorial
Pool.
BACKGROUND/DISCUSSION
Over the past two years,Bimbo Bakeries USA has made generous donations to the Parks and Recreation
Department to support different program areas.In 2016,after the completion of the Francisco Terrace Park
renovation project,Bimbo Bakeries USA donated $5,000 to facilitate additional improvements at the park,most
notably for resurfacing and striping of the basketball courts.In 2017,Bimbo Bakeries USA donated $10,000 for
park improvements on Centennial Way near their facility,including installation of a drinking fountain,drought
tolerant landscaping, and replacement of interpretive signage.
In 2018,Bimbo Bakeries USA has again approached staff with a proposal to donate $5,000.Staff and Bimbo
Bakeries USA representatives agreed that this year’s donation will go towards improvements to support the
Aquatics Program at Orange Memorial Pool.This donation will be used to replace aging equipment including a
new lifeguard chair and tot-docks for swimming lessons.A tot-dock is a platform that can be brought into the
pool to create a shallow staging area for young swimmers.In addition,Bimbo Bakeries USA will sponsor one
Family Swim Night this summer,which staff will turn into a celebratory event,acknowledging Bimbo Bakeries
USA for their donation.Family Swim Night is an event that takes place on Friday nights in which one family of
up to five members can enter the pool for an entry fee of $5.75.Sponsorship of Family Swim Night will allow
approximately 30 families to swim at the pool for free.Finally,Bimbo Bakeries USA will provide volunteers to
assist staff with repainting the interior of the Orange Memorial Pool facility.This painting work coincides with
the Pool’s planned two week closure in August for maintenance and deep cleaning.
FISCAL IMPACT
Funds from this donation will be received and expended from the Parks and Recreation donation account.
Receipt of these funds does not commit the City to ongoing funding.
CONCLUSION
Receipt of these funds will offset the cost of new equipment for Orange Memorial Pool and admission for up to
thirty families to attend one Family Swim Night.It is recommended that the City Council accept the $5,000
donation.
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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 #:18-449 Agenda Date:6/13/2018
Version:1 Item #:13a.
Resolution authorizing the acceptance of a $5,000 donation to the Parks and Recreation Department from
Bimbo Bakeries USA to purchase new equipment for the Aquatics Program at Orange Memorial Pool.
WHEREAS,the City of South San Francisco (“City”)Parks and Recreation Department oversees the Aquatics
Program at Orange Memorial Pool; and
WHEREAS,Bimbo Bakeries USA has generously offered to donate $5,000 to purchase new equipment for the
Aquatics Program at Orange Memorial Pool; and
WHEREAS, equipment to be purchased by this donation includes a lifeguard chair and tot-docks; and
WHEREAS,this donation will also be used to sponsor one Family Swim Night,allowing approximately 30
families of up to five members free access to the pool; and
WHEREAS,staff recommends the acceptance of this donation in the amount of $5,000 from Bimbo Bakeries
USA; and
WHEREAS,the foregoing donation will be received and expended from the Parks and Recreation donation
budget.
NOW,THEREFORE,BE IT RESOLVED that the City Council of the City of South San Francisco hereby
accepts a $5,000 donation from Bimbo Bakeries USA.
*****
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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 #:18-472 Agenda Date:6/13/2018
Version:2 Item #:14.
Report regarding a resolution authorizing the acceptance of a $1,000 donation to the Parks and Recreation
Department from Cavallini Papers and Company, Inc. for improvements to the street median located on Eccles
Avenue at Oyster Point Boulevard.(Sharon Ranals, Director,Parks and Recreation Department)
RECOMMENDATION
It is recommended that the City Council adopt a resolution accepting a donation in the amount of $1,000
from Cavallini Papers and Company,Inc.for improvements to the landscaped street median located on
Eccles Avenue at Oyster Point Boulevard.
BACKGROUND/DISCUSSION
In recent years,Parks and Recreation Department staff has completed several significant improvements to
landscaped street medians with city staff and contractual support as part of the Minor Maintenance Project
(MMP)program.These projects are typically smaller in scope than Capital Improvement Projects,do not
require engineering support and comprehensive construction plans,and are funded using discretionary funds
within the Department’s Operating Budget.
In December 2017,Mr.Brad Parberry,founder of Cavallini Papers and Company,Inc.,approached staff and
generously pledged to help fund improvements to the street median on Eccles Avenue at Oyster Point
Boulevard. The corporate office for Cavallini Papers is located nearby at 401 Forbes Boulevard.
The improvements were planned and designed in-house by Parks Division management staff.Demolition of an
existing retaining wall and concrete sign footing was completed by a contractor,a water meter and backflow
was replaced,and irrigation and plants were installed by staff.These improvements were completed in May
2018. The total project cost was approximately $9,800.
FISCAL IMPACT
Funds from this donation will be deposited to the Parks and Recreation Department donation account to offset
the cost of improvements described above. Receipt of these funds does not commit the City to ongoing funding.
CONCLUSION
Receipt of these funds will offset the cost of the improvements described above to the street median on Eccles
Avenue at Oyster Point Boulevard.It is recommended that the City Council accept the donation of $1,000 from
Cavallini Paper and Company, Inc.
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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 #:18-473 Agenda Date:6/13/2018
Version:1 Item #:14a.
Resolution authorizing the acceptance of a $1,000 donation to the Parks and Recreation Department from
Cavallini Papers and Company,Inc.for improvements to the street median located on Eccles Avenue at Oyster
Point Boulevard.
WHEREAS,the City of South San Francisco (“City”)Parks and Recreation Department maintains and
improves various landscaped medians and streetscaping throughout the City of South San Francisco; and
WHEREAS,Cavallini Paper and Company,Inc.has generously offered to donate $1,000 to offset the cost of
landscape improvements to the street median on Eccles Avenue at Oyster Point Boulevard; and
WHEREAS,improvements to this street median were completed in May 2018 with a project cost of $9.800;
and
WHEREAS,staff recommends the acceptance of this donation in the amount of $1,000 from Cavallini Papers
and Company, Inc; and
WHEREAS,the foregoing donation will be received and deposited to the Parks and Recreation Department’s
donation account.
NOW,THEREFORE,BE IT RESOLVED that the City Council of the City of South San Francisco hereby
accepts a $1,000 donation from Cavallini Papers and Company, Inc.
*****
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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 #:18-485 Agenda Date:6/13/2018
Version:1 Item #:15.
Report regarding a resolution calling a general election,setting candidate statement requirements pursuant to
section 13307 of the California Elections Code,requesting:(1)that the Board of Supervisors of San Mateo
County consolidate the general election with the regular election to be held on November 6,2018;and (2)that
the County Registrar perform certain election services in connection with such election including conducting
the November 6,2018 election for the City of South San Francisco;and (3)authorizing the City Manager to
reimburse the County for election service costs associated with the November 6,2018 Election (Krista
Martinelli, City Clerk).
RECOMMENDATION
It is recommended that Council adopt a resolution calling a general election,setting candidate statement
requirements pursuant to section 13307 of the California Elections Code,requesting:(1)that the Board
of Supervisors of San Mateo County consolidate the general election with the regular election to be held
on November 6,2018;(2)that the County Registrar perform certain election services in connection with
such election including conducting the November 6,2018 election for the City of South San Francisco;
and (3)authorizing the City Manager to reimburse the County for election service costs associated with
the November 6, 2018 election.
BACKGROUND/DISCUSSION
Pursuant to Ordinance No.1524-2016,the City of South San Francisco will conduct its first regular municipal
election in November of an even-numbered year in consolidation with the statewide election date.On
November 6,2018,the City is scheduled to elect three members of the City Council;a City Clerk;and a City
Treasurer to respective full four year terms.Accordingly,the proposed resolution calls a general municipal
election.Further,and in order to minimize costs,the proposed resolution authorizes the County Clerk and the
San Mateo County Elections Office to perform election services for the City.Finally,the proposal authorizes
the City Manager to reimburse the County for performance of such services.
Election Timetable- Candidate Filing Period
Pursuant to California Elections Code Section 10407, the following timetable will apply:
Monday, July 16, 2018 First day to issue nomination papers.
Friday, August 10, 2018 Close of nomination period, and last day to call an election for
ballot measures.
Wednesday, August 15, 2018 Five (5) day extension of nomination period if an incumbent
does not file.
Candidate Statement Parameters
The proposed resolution sets a $600.00 filing fee for the purpose of funding the estimated cost of candidate
statement printing.It also establishes that statements shall not exceed 200 words and shall be submitted to the
Office of the City Clerk with nominating documents,as required by Section 13307 of the California Elections
City of South San Francisco Printed on 6/7/2018Page 1 of 2
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File #:18-485 Agenda Date:6/13/2018
Version:1 Item #:15.
Code.
FISCAL IMPACT
The budgeted cost of conducting the 2018 general municipal election through the County of San Mateo is
$125,000.This estimate is based upon the highly variable costs of the respective 2007,2009,2011 and 2015
elections and assumes the possibility of a citizen or city-sponsored ballot measure or initiative.The County and
City Clerk expect some savings due to consolidation with state and federal elections that will be on the ballot in
an even year election.As with previous elections,the final cost of the election is not available until the County
issues the invoice in February of the following calendar year.
CONCLUSION
Adoption of the proposed resolution will call the 2018 general municipal election and establish
candidate statement parameters for the purpose of electing three City Councilmembers to respective four
(4)year terms;one City Clerk to a four (4)year term;and one City Treasurer to a four (4)year term.It
will allow for a consolidated election with the County.Finally,it will authorize the City Manager to
reimburse the County for election services.
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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 #:18-487 Agenda Date:6/13/2018
Version:2 Item #:15a.
Resolution calling a general election,setting candidate statement requirements pursuant to Elections Code
Section 13307,and requesting that the Board of Supervisors of San Mateo County consolidate a general
municipal election with the regular election to be held on November 6,2018;requesting that the County
Registrar perform certain election services in connection with such election,and authorizing the City Manager
to reimburse the County for said election services.
WHEREAS,the City Council of the City of South San Francisco desires to call a general municipal election for
the purpose of submitting to the voters the election of:three members of the City Council for four year terms;a
City Clerk for a four year term; and a City Treasurer for a four year term; and
WHEREAS,pursuant to California Elections Code Section 13307,the City Council desires to set a filing fee
for the purpose of funding the cost of candidate statement printing and a word limit for such statements which
applies to candidates in the general election; and
WHEREAS,the City Council desires that the Board of Supervisors of San Mateo County consolidate the
general municipal election with the regular election to be held on November 6,2018 pursuant to the
requirements of Section 10403 of the California Elections Code; and
WHEREAS,the City Council desires to have the San Mateo County Registrar of Voters render certain services
in connection with the general municipal election and authorize the City Manager to reimburse the County for
election services.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of South San Francisco as follows:
1.The City Council hereby calls a general municipal election to be held on November 6,2018 to elect
three members of the City Council, a City Clerk, and a City Treasurer to respective four year terms.
2.As permitted by Section 13307 of the California Elections Code,all candidates in the general election
set for November 6,2018 shall be required to pay $600.00 in advance and simultaneously with the submission
of a candidate statement,which represents his or her estimated pro rata share of the cost of printing,handling,
translating,and mailing the candidate statement.A candidate who submits a statement and qualifies as indigent
under Section 13309 of the Elections Code shall not be required to pay his or her pro rata share of the cost of
printing,handling,translating,and mailing the statement until the conditions of indigency are no longer met.
The City of South San Francisco Office of the City Clerk is authorized to require payment in any reasonable
form deemed appropriate to ensure collection.
3.Candidate statements submitted for the general election shall not exceed 200 words and shall be
submitted to the of City of South San Francisco Office of the City Clerk with nominating documents,as
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File #:18-487 Agenda Date:6/13/2018
Version:2 Item #:15a.
required by Section 13307 of the California Elections Code.
4.Pursuant to Sections 10400 and 10403 of the California Elections Code,the City Council of the City of
South San Francisco hereby requests that the San Mateo County Board of Supervisors direct the Registrar of
Voters to conduct all necessary services related to the general municipal election,and to bill the City for the
costs of conducting said election.
5.The County Election Department is authorized to canvass the returns of the general municipal election.
The election shall be held in all respects as if there were only one election,and only one form of ballot shall be
used.
6.The City Manager is hereby authorized to reimburse San Mateo County in full for such services actually
performed upon presentation of an invoice from the County.
7.The timing of the submission of nomination documents for candidates shall be governed by Section
10407 of the California Elections Code and submitted to the City of South San Francisco Office of the City
Clerk no later than 5:00 p.m.,88 days prior to the date of the general election,which is August 10,2018.
Nomination documents shall be available at the Office of the City Clerk during the hours that City Hall is
normally open to the public.
8.The City of South San Francisco Office of the City Clerk is hereby directed to file a certified copy of
this resolution with the Board of Supervisors and the Registrar of Voters of San Mateo County.
9.Notice of the time and place of the holding of both the general and special elections is hereby given and
the Office of the City Clerk is authorized,instructed,and directed to give further or additional notice of the
election, in time, form and manner as required by law.
*****
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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 #:18-478 Agenda Date:6/13/2018
Version:1 Item #:16.
Closed Session: Conference with Real Property Negotiators
(Pursuant to Government Code Section 54956.8)
Properties:Vacant properties on the south end on the north slope of Sign Hill (APNs:012-351-050 and 012-121
-130)
Agency Negotiators: Mike Futrell, City Manager
Negotiating Parties:City of South San Francisco and Ross H.Liberty,Cheryl A.and Ronald W.McAgehee
Trust
Under Negotiation: Price and Terms
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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 #:18-508 Agenda Date:6/13/2018
Version:1 Item #:17.
Closed Session: Conference with Labor Negotiators
(Pursuant to Government Code Section 54957.6)
Agency designated representatives: Mike Futrell, City Manager
Unrepresented employee: City Attorney
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CITY OF SOUTH SAN FRANCISCO
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submit it, to the City Clerk
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CITY OF SOUTH SAN FRANCISCO
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