HomeMy WebLinkAbout2018-11-05 e-packet@10:00Monday, November 5, 2018
10:00 AM
City of South San Francisco
P.O. Box 711 (City Hall, 400 Grand Avenue)
South San Francisco, CA
City Hall, City Manager's Conference Room
400 Grand Avenue, South San Francisco, CA
Budget Standing Committee of the City Council
Special Meeting Agenda
November 5, 2018Budget Standing Committee of the
City Council
Special Meeting Agenda
NOTICE IS HEREBY GIVEN, pursuant to Section 54956 of the Government Code of the State of
California, the Budget Standing Committee of the City of South San Francisco will hold a Special Meeting on
Monday, November 5, 2018 at 10:00 a.m., at City Hall, City Manager's Conference Room, 400 Grand
Avenue, South San Francisco, California.
Call To Order.
Roll Call.
Public Comments.
MATTERS FOR CONSIDERATION
Motion to approve the Minutes from the meetings of March 20, 2018 and May 2,
2018.
1.
Report regarding year-end financial results for Fiscal Year 2017-18. (Richard Lee,
Director of Finance)
2.
Adjournment.
Page 2 City of South San Francisco Printed on 1/4/2019
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:18-997 Agenda Date:11/5/2018
Version:1 Item #:1.
Motion to approve the Minutes from the meetings of March 20, 2018 and May 2, 2018.
City of South San Francisco Printed on 11/2/2018Page 1 of 1
powered by Legistar™
Call to Order. Time: 3:00 p.m.
Roll Call. PRESENT: Mayor Normandy and Councilmember
Gupta
PUBLIC COMMENTS – None.
MATTERS FOR CONSIDERATION
1. Motion to approve the Minutes from the meeting of October 25, 2017.
Motion – Councilmember Gupta / Second - Mayor Normandy: to approve the minutes. The motion
carried unanimously.
2. Report regarding Fiscal Year 2017-18 mid-year budget (Karen Miller, Financial Services
Manager)
Financial Services Manager Miller discussed the requested mid-year budget adjustments
including General Fund summary, expenditures, revenues, budget requests and mid-year requests
from other funds.
Councilmember Gupta asked about the reduction of $655,000 for parking ticket revenue. Director
of Finance Lee stated the past due amount was $565,000 for previous years and the total of
$655,000 included the current fiscal year. He explained the change in Police Department
Administrative staff and that the process had not been transmitted to new staff. He confirmed that
there were no penalties.
MINUTES
SPECIAL MEETING
BUDGET STANDING
COMMITTEE
OF THE
CITY OF SOUTH SAN FRANCISCO
P.O. Box 711 (City Hall, 400 Grand Avenue)
South San Francisco, California 94083
Meeting to be held at:
CITY HALL, CITY MANAGER’S
CONFERENCE ROOM
400 GRAND AVENUE
SOUTH SAN FRANCISCO, CA
TUESDAY, MARCH 20, 2018
3:00 p.m.
BUDGET COMMITTEE MEETING MARCH 20, 2018
MINUTES PAGE 2
Councilmember Gupta asked about the ERAF refund and addition of $327,000. Director of
Finance Lee explained the previously anticipated reduction in revenue but that San Mateo County
had excess ERAF due to some of the school districts not needing additional ERAF funds. He
stated the County had not provide an estimate for FY 2018-19.
Financial Services Manager Miller summarized the mid-year adjustments including $43,600 for
the after-school summer program. Parks Supervisor Cullinan stated the School District had
changed the days of operation, therefore, the total cost was increased by $1,000. Financial
Services Manager Miller explained the split between two fiscal years. She stated the only funding
source available for capital projects was the General Fund. Parks Supervisor Cullinan explained
the costs associated with the after-school summer program.
Councilmember Gupta asked if the program would be net neutral. Parks Supervisor Cullinan
stated it was dependent on the number of students enrolled. Parks Supervisor Cullinan stated the
cost for elementary school was $470 and middle school was $616.
Mayor Normandy asked if there were concerns that minimum would not be met. Parks Supervisor
Cullinan stated she was concerned and there was a potential of running in the deficit.
Councilmember Gupta asked about the Airport Noise Insulation Fund. Director of Finance Lee
stated $700,000 was available.
Councilmember Gupta asked about the Childcare Impact Fee Fund and $100,000 to study the
Orange Library Feasibility Study for a childcare facility. Assistant City Manager Lee discussed
the interest for a licensed preschool and study to assess the potential use of the Orange Library.
Mayor Normandy asked about use of other funds for a new Downtown parking garage. Director
of Finance Lee stated other reserves could be funded with excess monies.
Mayor Normandy asked about the suggestion of TOT revenue going into PERS. Director of
Finance Lee stated Mayor Pro Tem Matsumoto had discussed that at a previous meeting but the
challenge the revenue source being for a specific purpose. Mayor Normandy discussed the need to
be thoughtful in use of the excess funds. She suggested an explanation of the unpaid parking
ticket revenue. Director of Finance Lee stated the matter was disclosed at a prior Council meeting.
Mayor Normandy suggested articulating the issue. Councilmember Gupta concurred that it should
be brought to the Council’s attention.
Mayor Normandy asked about plan check services. Acting Fire Chief Magallanes explained that
fire plan check was done by the Fire Marshall who had retired and therefore, transitioned to
contract plan check.
Mayor Normandy suggested staff be prepared to respond to questions regarding the new shuttle
and reduced seats. Public Works Administrator Lovell explained the use for overflow.
Councilmember Gupta asked about use of the second shuttle during non-peak time. Public Works
Administrator Lovell stated the second shuttle operated one hour per day. He discussed the plan
for a second shuttle operating 12 hours per day.
BUDGET COMMITTEE MEETING MARCH 20, 2018
MINUTES PAGE 3
Mayor Normandy asked about the funding for the shuttle. Financial Services Manager Miller
responded that it was two $250,000 payments.
Mayor Normandy asked about the proposed speed bump installation in the Brentwood Avalon
Neighborhood and requested a map and information on outreach. Public Works Administrator
Lovell stated the speed bumps would be permanent. Councilmember Gupta asked if the speed
bumps would be close to the roundabout. Public Works Administrator Lovell explained traffic
calming efforts. Councilmember Gupta suggested consideration of other areas. Public Works
Administrator Lovell stated staff was working on a policy.
Mayor Normandy asked about extension of Oak Avenue. Director of Finance Lee stated staff
would be withdrawing the request.
3. Report regarding a justification for the elimination of a vacant Administrative Assistant II
position, and replacing it with a higher-level position of Public Works Administrator (working
title Business Services Manager) in the Park and Recreation Department. (Sharon Ranals,
Director of Parks and Recreation)
Parks Manager Mediati requested consideration of removal of an existing position with a higher-
level position of Public Works Administrator.
Councilmember Gupta questioned the addition of a fourth division head and differences in salary.
Parks Supervisor Cullinan stated the difference, including benefits, was $69,000. Councilmember
Gupta asked who would report to the new division head. Parks Manager Mediati stated the
administrative staff and part time staff would fall under the division head. Councilmember Gupta
asked if additional positions would be requested. Parks Manager Mediati confirmed that no
positions would be added in the division.
Mayor Normandy asked if the other administrative staff would have to pick up additional tasks.
Parks Supervisor Cullinan explained that increased projects needed to be managed.
Mayor Normandy suggested preparing the current and proposed organizational chart.
Councilmember Gupta discussed the work of the Public Works and Parks and Recreation
Departments and interaction with the community. He asked the recruitment strategy. Assistant
City Manager Lee stated they looked towards succession planning as well as outside resources.
Mayor Normandy asked about position forecasting. Assistant City Manager Lee stated Police,
Fire, Park and Recreation and Library were reviewing increased services necessary with the new
community center. Mayor Normandy suggested review of all departments. Assistant City
Manager Lee stated she would discuss the matter with City Manager Futrell.
In response to Mayor Normandy, Assistant City Manager Lee explained the request for $20,000
for performance management tracking software.
Councilmember Gupta indicated support for metrics.
Director of Finance Lee discussed the City’s efforts to receive budget awards.
BUDGET COMMITTEE MEETING MARCH 20, 2018
MINUTES PAGE 4
Mayor Normandy asked about the $90,000 for Squire. Director of Finance Lee explained the
original letter of engagement and cost of $7500 per month. He stated the contract would be
presented to the Council at its upcoming meeting.
ADJOURNMENT
Being no further business, Mayor Normandy adjourned the meeting at 3:50 p.m.
Submitted by: Approved by:
Gabriel Rodriguez, Deputy City Clerk Liza Normandy, Mayor
City of South San Francisco City of South San Francisco
Call to Order. Time: 3:00 p.m.
Roll Call. PRESENT: Mayor Normandy and Councilmember
Gupta
PUBLIC COMMENTS – None.
MATTERS FOR CONSIDERATION
1. Report regarding study session for the Fiscal Year 2018-19 operating budget. (Richard Lee,
Director of Finance)
Financial Services Manager Miller presented the staff report.
In response to Councilmember Gupta, Financial Services Manager Miller explained the transfer
of SB1 funding to a new fund, Road Rehabilitation and Maintenance.
Financial Services Manager Miller continued the overview of the proposed budget.
In response to Councilmember Gupta, Director Ranals explained the proposed modifications
to the Parks Maintenance Worker and Custodian positions.
In response to Mayor Normandy, Director Ranals stated the cost for an additional .5 office
specialist position was $29,000. Mayor Normandy requested the amounts be provided in the
presentation. Director Ranals stated fees could be increased to cover the cost of the position.
MINUTES
SPECIAL MEETING
BUDGET STANDING
COMMITTEE
OF THE
CITY OF SOUTH SAN FRANCISCO
P.O. Box 711 (City Hall, 400 Grand Avenue)
South San Francisco, California 94083
Meeting to be held at:
CITY HALL, CITY MANAGER’S
CONFERENCE ROOM
400 GRAND AVENUE
SOUTH SAN FRANCISCO, CA
TUESDAY, MAY 2, 2018
3:00 p.m.
BUDGET COMMITTEE MEETING MAY 2, 2018
MINUTES PAGE 2
In response to Councilmember Gupta, City Manager Futrell stated approximately $75,000 was
spent on the Bio Conference. Director Arroyo stated the City would have its own booth, which
increased the cost.
Councilmember Gupta asked about the Historic Preservation Grant. City Manager Futrell
explained that the program was in place until the recession and was proposed to be included
annually. Councilmember Gupta requested the cost of improvements to the audio/visual
system. Director Lee stated the Council had appropriated $65,000 to upgrade the Council
Chambers AV system at mid-year.
Councilmember Gupta asked what enhancements to Concerts in the Park were envisioned.
Director Ranals explained the proposed addition of family friendly activities.
Councilmember Gupta asked about public art restoration. Director Ranals stated there was a
$50,000 line item for purchase of public art.
Councilmember Gupta asked about the overtime in City Program funds. Director Lee
explained the Police Department minor reorganization and $500,000 reappropriated from
Asset Seizure funds to cover some overtime costs.
Councilmember Gupta asked about the EV Charging Stations. Administrator Lovell explained
the CIP request for an EV Master Plan.
In response to Mayor Normandy, Financial Services Manager Miller explained the change in
the City Manager’s communications budget. Director Lee explained the reduction of $200,000
for money owed to County and State for parking citations. Mayor Normandy requested
information on City’s Manager’s Communications and IT be included in the staff report.
Mayor Normandy asked about the overall reserves. City Manager Futrell explained the mid-
year budget projected a surplus of $4.5 million. Mayor Normandy encouraged patience with
Council on the new two-year budget cycle.
In response to Councilmember Gupta, Director Greenwood explained the General Plan
Maintenance Reserve and update to the General Plan.
Councilmember Gupta asked the total Public Works Department consulting budget.
Administrator Lovell stated $80,000 would be added to the existing consulting budget.
Councilmember Gupta requested the total amount expended last year. Mayor Normandy
sensed questions would be raised about the $80,000. Director Kim explained smaller projects
that might come up requiring consultant work. Director Lee stated $1.9 million was spent last
fiscal year on Public Works consultants.
Councilmember Gupta asked about the Gas Tax Fund and Road Maintenance and
Rehabilitation account. Director Lee explained the need to backfill road maintenance funds
due to possibility of limited Gas Tax. He opined that $1 million was not enough.
Mayor Normandy asked the cost on the upgrade for the Senior Engineering Technician.
Administrator Lovell estimated $20,000. Mayor Normandy recommended removing “for
BUDGET COMMITTEE MEETING MAY 2, 2018
MINUTES PAGE 3
small projects” from the request to increase consulting funds and indicated it was a one-time
request.
Councilmember Gupta asked about the Developer’s Deposit Fund. Director Lee explained the
fees paid by developers and placed in reserves.
2. Report regarding proposed Capital Improvement Program for fiscal year 2018-19. (Justin Lovell,
Public Works Administrator)
Administrator Lovell presented the staff report.
In response to Mayor Normandy, Administrator Lovell discussed the proposed signal by the
Hillside Soccer Fields. Director Kim explained that a signal would increase efficiency of
traffic on the major east/west arterial and pedestrian safety. Police Chief Azzopardi discussed
issues with adherence to the existing stop sign. Administrator Lovell explained that funding
was to start planning for a new signal. Councilmember Gupta discussed traffic issues at the
four-way stop sign.
Councilmember Gupta discussed complaints on traffic issues west of 101. Administrator
Lovell discussed efforts to consider traffic signals city-wide. City Manager Futrell explained
that the source of funds was for use only east of 101. Director Kim provided estimated
timeframes for completion.
Mayor Normandy suggested the need for a crosswalk. Director Kim stated the pedestrian
access would be considered during the design phase. City Manager Futrell discussed
complaints and concerns about traffic flow.
Administrator Lovell reviewed the CIP requests.
In response to Councilmember Gupta, Administrator Lovell stated locations for Parking
Garage No. 2 were not yet determined.
In response to Mayor Normandy, Director Lee stated there was $2.8 million in the Parking
District Fund.
Administrator Lovell continued review of the CIP requests.
Councilmember Gupta asked the anticipated cost and funding source for the Third Avenue
Rail Extension. Administrator Lovell stated it was too early in the process. City Manager
Futrell explained that the study would look at cost and ridership.
Administrator Lovell summarized additional proposed CIP projects.
Mayor Normandy asked about spray paint on resurfaced streets. Director Kim explained the
marks for underground utilities. Administrator Lovell discussed efforts to coordinate work.
Councilmember Gupta stated it was important to have the flashing lights at Grand Avenue. He
suggested lights similar to traffic lights for pedestrians as used in Monterey Fisherman’s
BUDGET COMMITTEE MEETING MAY 2, 2018
MINUTES PAGE 4
Plaza.
Mayor Normandy asked about the gateway monument signs. Director Lee stated Caltrans was
reviewing the encroachment permit, then construction would proceed. Administrator Lovell
stated the signs were being fabricated.
Mayor Normandy discussed excitement about a potential new pool and asked if it would be
highlighted. City Manager Futrell stated $2 million had been set aside and the rest would be
set aside as Park Fees were collected.
Mayor Normandy requested an update on the bathrooms at Oyster Point Marina.
Administrator Lovell stated he would provide a memo on the status. City Manager Futrell
stated the $250,000 project became an $850,000 project and the design had significantly
changed.
In response to Councilmember Gupta, Administrator Lovell stated conceptual design was
underway for the OMP Storm Capture Project and additional funds from Caltrans would be
available next year.
Mina Richardson asked about funding for the Campus Project. City Manager Futrell stated the
project was anticipated at $172-175 million, and the City was collecting Measure W funds and
would borrow approximately $145 million. Ms. Richardson discussed reference to Municipal
Service Building land demolition as a funding source. Ms. Richardson asked where litigation
costs were shown in the budget. City Manager Futrell stated workers compensation issues
were noted as litigation and reflected under worker’s compensation.
ADJOURNMENT
Being no further business, Mayor Normandy adjourned the meeting at 4:28 p.m.
Submitted by: Approved by:
Gabriel Rodriguez, Deputy City Clerk Mayor Normandy
City of South San Francisco City of South San Francisco
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:18-975 Agenda Date:11/5/2018
Version:1 Item #:2.
Report regarding year-end financial results for Fiscal Year 2017-18.(Richard Lee, Director of Finance)
RECOMMENDATION
Staff requests that the Budget Standing Committee accept the year-end financial report,provide
direction, and recommend subsequent presentation to the City Council on November 14, 2018.
BACKGROUND/DISCUSSION
This report provides an overview of the financial condition of the City of South San Francisco for the Fiscal
Year that ended June 30, 2018.
General Fund
The General Fund accounted for 54 percent of all operating revenues and 68 percent of operating expenditures
in Fiscal Year (FY) 2017-18, and thus affirmed its status as the City’s primary operating fund.
As noted in the General Fund Summary,included in Attachment 1,overall,in Fiscal Year (FY)2017-18,
excluding Measure W,the City received $111.7 million in General Fund operating revenues,which was $8.6
million or 8.3 percent above the amended budget of $104.9 million.Including carryover purchase orders,
General Fund expenditures were $101.1 million,a favorable variance of $2.0 million,or 2.0 percent,primarily
due to savings in employee salaries and benefits in most City departments.Including transfers in and out,the
change in fund balance was $13.9 million.$3.4 million is needed to increase General Fund reserves for
compliance with the City’s Reserves Policy.The reserve for purchase order/CIP was reduced by $0.5 million,
and thus becomes available in FY 2017-18.
As reflected in Attachment 2,$11.0 million is available in remaining surplus equity.Staff recommends
transferring $10.0 million to Infrastructure Reserves,and the remaining $1.0 million to the CalPERS
Stabilization Reserve.
Notable budget variances are described in greater detail below,with favorable results noted with a “+”,and
unfavorable results noted with a “-“.
General Fund Revenues
1.Property Tax +$383,000
Property tax revenues,one of the City’s primary recurring General Fund revenue sources,totaled $34.1
City of South San Francisco Printed on 11/1/2018Page 1 of 8
powered by Legistar™
File #:18-975 Agenda Date:11/5/2018
Version:1 Item #:2.
Property tax revenues,one of the City’s primary recurring General Fund revenue sources,totaled $34.1
million in FY 2017-18.Revenues came in 1.1 percent,or $383,000 higher than budget,primarily due to the
former RDA property tax allocation,which was $710,000 over expected budget.The favorable results were
offset by actual revenues from current year secured property taxes being $529,000 less than the amended
budget.The FY 2017-18 budget assumptions for current year secured property tax are a combination of
information from the County of San Mateo Assessor’s office,which estimates the annual increase in
assessed value,and known developments in South San Francisco that were expected to be added to the
City’s property tax roll for FY 2017-18.
2. Sales & Use Tax +$1,288,000
Sales and Use Tax totaled $17.6 million in FY 2017-18,which was $1.3 million above the amended
budget.Budget projections are based on information received from the City’s Sales &Use Tax consultant
who analyzes trends and makes projections for future fiscal years.With the exception of the business to
business sector,every one of the City’s business sectors,including general retail,food products,
transportation, and construction is performing on an upward trend compared to the prior year.
3.Measure W +$2,000,000
Measure W brought in $11.1 million,$2.0 million over budget expectations.The adopted budget of $9.2
million reflected estimates from the City’s sales tax advisors.Measure W revenues are subject to the same
economic trends of Sales and Use Taxes,thus benefitted from the same upward trajectory across every
business sector in FY 2017-18.
4.Transient Occupancy Tax -$821,000 |Commercial Parking Tax -$134,000
Transient Occupancy Tax (TOT)revenues reached $13.9 million in FY 2017-18,but fell short of the
amended budget by $821,000.Average room rates and occupancy rates sustained the high levels indicative
of the robust tourism industry in the San Francisco Bay Area.The FY 2017-18 adopted budget assumed that
two new hotels would go into service as of July 2017.However,one of the hotels did not open until
October 2017, while the other new hotel is projected to open next fiscal year.
Commercial Parking Tax revenues,which move in parallel trends with TOT revenues,finished the year
$134,000 below projections with a total of $3.2 million received.While current expansion projects at
private parking facilities in South San Francisco will have a positive impact on commercial parking tax
revenues,Transportation Network Companies,such as Uber and Lyft,have had and will continue to have an
offsetting negative impact on the City’s commercial parking tax revenues,which declined by nine percent
compared to the prior fiscal year.
5.Franchise Fees +$403,000
The City receives franchise fees from utility service providers from various industries,including solid waste
disposal,cable,electric,and gas.Each franchise fee is based on a percentage of operating revenue,thus
revenues from franchise fees increase as utility rates increase.FY 2017-18 franchise fee revenues were $4.4
million,or $403,000 above the amended budget.Over the past five years,revenues have increased five
City of South San Francisco Printed on 11/1/2018Page 2 of 8
powered by Legistar™
File #:18-975 Agenda Date:11/5/2018
Version:1 Item #:2.
percent on average each year.
6.Building & Fire Permits +$4,442,000
In FY 2017-18,permit revenues reflected the numerous residential and commercial developments currently
under construction in South San Francisco.As such,the City’s permit revenues reached a new record of
$14.7 million,or $4.4 million more than the amended budget.The year-end results also reflect the City’s
efforts to comprehensively update its fees and improve the cost recovery rate from 57 to 81 percent.Permit
revenues are largely dependent upon prevailing winds in the local development environment.Staff from the
Finance and Economic &Community Development departments meet regularly to review developments
that are entitled,permitted,and under construction to project one-time permit and impact fee revenues,as
well as the impact to recurring tax revenues.
7.Fines & Forfeitures +$260,000
Revenues from traffic and court fines outperformed the adopted budget by $311,000 in FY 2017-18.The
FY 2017-18 mid-year budget amendment reduced the budget by $655,000 to account for past due revenue
allocations due to the County of San Mateo and the State of California.GoingOn a go forward andbasis,
assuming similar driving behaviors and traffic enforcement trends continue,based on revenues received
through the first quarter of FY 2018-19,the net revenues received from traffic and court fines will be
approximately $750,000 each year.
Revenue from administrative citation fines was only $17,000 in FY 2017-18,which was $63,000 under
budget expectations.While this revenue source was as high as $843,000 in FY 2010-11,the recovery of the
local economy significantly reduced the prevalence of foreclosures in the community,which significantly
diminished the number of citations that were issued.In FY 2018-19,code enforcement duties,which for
many years was under the domain of the Fire Department’s Safety Inspection staff,will be transitioned to a
separate Code Enforcement division in the Public Works Department,which may have a positive impact on
revenue from administrative citations.
8. Intergovernmental +$590,000
The City received a total of $2.6 million in revenue from other government agencies,which was $590,000
above the FY 2017-18 amended budget.This revenue is principally comprised of grant funding or
reimbursement for services provided by the City through a combination of sources including State,Federal
and other funding entities.Grant revenues that were received that contributed to the budget overage include
$57,000 from the After School Education and Safety (ASES)program and $87,000 in risk management
grants from the Pooled Liability Assurance Network Joint Powers Authority (PLAN JPA).
9.Charges for Services +$1,596,000
Revenue from Charges for Services reflects services from various City departments,including Economic &
Community Development,Fire,Parks &Recreation,Police,Public Works,and Library.The primary driver
behind the favorable revenue results stem from the City’s ambulance service.The FY 2017-18 year-end
results reflect the Fire Department’s efforts to refine billing practices,including a change in the primary
billing service provider and establishing a secondary billing consultant to recoup receivables through non-
City of South San Francisco Printed on 11/1/2018Page 3 of 8
powered by Legistar™
File #:18-975 Agenda Date:11/5/2018
Version:1 Item #:2.
billing service provider and establishing a secondary billing consultant to recoup receivables through non-
invasive methods.Actual revenues were $3.1 million compared to the amended budget of $2.2 million for
ambulance service fees.Fire Department staff anticipates this revenue trend to continue into the foreseeable
future.
10.Transfers In +$6,909,000
Transfers-in represent transfers from other funds within the City’s general ledger.The FY 2017-18 adopted
budget appropriated Measure W,Infrastructure Reserves,and Asset Seizure funds to purchase land from the
Successor Agency for the future Community Civic Campus in the amount of $7.18 million.When the City
paid the taxing entities for their share of the net sale proceeds,the General Fund paid the cost.The
favorable budget results reflect the transfers from Measure W,Infrastructure Reserves,and Asset Seizure to
cover the cost approved by the City Council via the FY 2017-18 adopted budget.
General Fund Expenditures
In order to provide concise narratives for budget to actual variances,after factoring in purchase orders an
accompanying budget appropriations that were rolled over to the subsequent fiscal year,only departments that
had a budget variance of greater than five percent are discussed in greater detail below,with favorable results
noted with a “-“, and unfavorable results noted with a “+”.
1.City Manager -$279,000
Of the $279,000 in favorable budget results for the City Manager’s Office,the majority of the variance
stemmed from budget savings in travel costs,which anticipated $76,000 in expenditures,but by year-end,
the actual expenditures were only $19,000, which generated a budget savings of $57,000.
2.Economic & Community Development -$805,000
In FY 2017-18,the Economic &Community Development Department (ECD)generated a salary savings of
$135,000 due to various vacancies that occurred throughout the fiscal year.
3.Public Works +$622,000
Excluding carryover purchase orders,the Public Works Department was $38,000 over the FY 2017-18
amended budget.Including carryover purchase orders of $584,000,the budget variance increased to
$622,000,or 12 percent above the amended budget.Of the purchase orders carried over to FY 2018-19,
$330,000 was with West Coast Code Consultants for professional engineering services,$50,000 was for the
City’s Sidewalk Grant Replacement Program,and $40,000 for downtown construction coordinator services.
While the department budget was exceeded,the City’s budget resolution authorizes the City Manager and
Director of Finance to transfer budget from other departments within the same fund,which will be the case
for FY 2017-18.
4.Transfers Out +$3,249,000
Additional budget authority is requested to account for the remittance of net proceeds to the taxing entities
for their share of the purchase of the land for the site of the Community Civic Campus.The additional
City of South San Francisco Printed on 11/1/2018Page 4 of 8
powered by Legistar™
File #:18-975 Agenda Date:11/5/2018
Version:1 Item #:2.
for their share of the purchase of the land for the site of the Community Civic Campus.The additional
budget authority is more than offset by the transfer in from Measure W ($2.4M),Infrastructure Reserves
($2.5M), and Asset Seizure ($2.2M) for their share of the purchase transaction.
Other Funds
In addition to the General Fund,Staff also reviews the financial results of other funds which are used to account
for the resources needed to provide various services to the community.The fund summaries for all other funds
are included in Attachment 3, with notable budget variances discussed in detail below.
Gas Tax revenues fell short of expectations,largely due to exceptions with City/County Association of
Governments (C/CAG)Traffic Congestion Relief (Measure M)funds,which were expected to bring $243,000
to the Gas Tax Fund in FY 2017-18.Remittances for this particular revenue source have historically been
remitted twice each fiscal year.The first remittance was not received,while the second remittance was not
accrued to FY 2017-18.The latter will be corrected as an adjusting year-end journal entry,while C/CAG will
issue a replacement check to resolve the former.
Airport Noise Insulation Program (ANIP)revenues were $5,700 above budget.The budget variance is related
to the budget amendment of $10,000,authorized by the City Council for ANIP audit services.In accordance
with generally accepted accounting principles,the remaining balance of ANIP grant funds are accounted for as
unearned revenue.Once grant funds are spent,the staff generates a journal entry to recognize or “earn”the
revenue by an equal amount, which is precisely what occurred in FY 2017-18.
Community Development Block Grant (CDBG)expenditures exceeded revenues by $210,000 in FY 2017-18.
Total revenues were $841,000,which exceeded the amended budget by $334,000.Total expenditures were $1.1
million,which exceeded the amended budget by $296,000.Budget variance for both revenues and expenditures
was due to the City drawing down on accumulated CDBG funds that were entitled and available,but had not
been drawn down upon until FY 2017-18.
The Common Green Funds include a collection of landscape maintenance district funds in the Westborough
area -West Park,Stonegate Ridge,and Willow Gardens.The Common Green Funds are supported by a portion
of the City’s share of the one percent property tax levy.FY 2017-18 Common Greens total revenues were $1.8
million,which were $287,000 over budget.The favorable budget results reflected the impact of a real estate
market that reached historic rates for several metrics in the fiscal year,including highest median sales price,
lowest inventory, and shortest days on the market.
The City Housing Fund accounts for activities related to the assets assumed by the City as Housing Successor
to the housing activities of the former Redevelopment Agency.FY 2017-18 total revenues were $585,000,or
$278,163 greater than the amended budget,which primarily reflects repayment of loan principal due to sale of
property.Expenditures were $1.1 million less than expected,which was principally due to an accounting
adjustment of $625,000 for debt that had been written off in a prior fiscal year for which the City received
payment in FY 2017-18.
City of South San Francisco Printed on 11/1/2018Page 5 of 8
powered by Legistar™
File #:18-975 Agenda Date:11/5/2018
Version:1 Item #:2.
Of the $2.3 million in revenues that the Developer Deposit Fund received in FY 2017-18,$1.6 million was
attributable to the General Plan Maintenance Fee,which is charged as a 0.16 percent of valuation for permits
valued above $100,000.As such,the revenues are commensurate with the record-breaking permit revenues
received in FY 2017-18.Of the $1.0 million in expenditures accounted for in FY 2017-18,which were
$157,000 over budget,$373,000 represented legal,professional,and specialized services on a cost recovery
basis via developer deposits.An additional $502,000 used contributions from a developer that were specifically
designated for the Fire Department to support the purchase of a new fire engine,powerload system,thermal
imaging camera,and radiation dosimeters.$156,000 in General Plan Maintenance funds were used to support
the Gateway Monument project, which will install gateway monument signs at 12 entry points within the City.
The Capital Improvement 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.As such,the fund accounts for capital expenses on a pass-through basis,
therefore,any unexpended capital budget appropriations are carried over to the subsequent fiscal year.Of the
$52.1 million in amended budget, $39.7 will be carried over the FY 2018-19.
The Sewer Enterprise Fund provides for the operation,maintenance and improvements of the Water Quality
Control Plant (WQCP)and provides funding for reinvestment in critical sewer collection infrastructure.
Revenues were $28.4 million,falling short of projections by $24.9 million.The majority of the budget variance,
$22.1 million,was due to the projected receipt of State Revolving Fund (SRF)loan proceeds,which did not
occur last year,but the City’s application is currently being considered by the state.Service charge revenues,
while slightly over the prior year,reflected a shortfall of $2.5 million from budget expectations.This is in part
due to water conservation of commercial customers as sewer charges are based on a prior year look-back of
water usage and water conservation was a high priority in prior years.Overall,the fund remains in positive
territory as expenditures fell below expectations,primarily due to unspent capital project funding.These types
of projects span multiple fiscal years,and the funding for these expenditures will roll forward to the current
year.
In FY 2017-18,Parking District revenues totaled $1.2 million,which was $311,000 over the amended budget.
While revenues from parking permit fees were $30,000 under budget,revenues from parking meters and the
Miller Avenue parking structure exceeded budget projections by $250,000.Use of Money &Property in FY
2017-18 reflected the Parking District’s share of the sale of the property located at 178-190 Airport ($700,000)
offset by a year-end accounting entry to dispose of the related fixed asset at book value, a debit of $602,000.
The Storm Water Fund is used to account for resources needed to fund storm drain and storm infrastructure
operations,maintenance and capital replacement,and compliance with various storm water runoff federal and
state regulations.FY 2017-18 revenues totaled $2.7 million,$969,000 below expectations,largely due to
$247,000 in grant revenue received from Caltrans juxtaposed against $1.0 million budgeted for the Orange
Memorial Park Storm Water Trash Capture Devices capital project.Excluding the year-end accounting entry
that offset $1.4 million in capital additions,Storm Water expenses were $1.4 million under budget,which
City of South San Francisco Printed on 11/1/2018Page 6 of 8
powered by Legistar™
File #:18-975 Agenda Date:11/5/2018
Version:1 Item #:2.
represents the CIP budget appropriations that have been carried over to FY 2018-19.
FY 2017-18 Self Insurance Fund total expenditures were $4.5 million,which were $546,000,or 14 percent over
budget.Expenses related to legal services and the risk pool premium totaled $1.9 million,which was $220,000
under budget,however,the budget savings was offset by injury pay and workers’compensation claims that
totaled $2.6 million,which were $714,000 over budget.However,from a historical perspective,FY 2017-18
workers’compensation claims were the lowest in a decade,which reflects the City’s efforts to promote
employee safety.
The Benefits Fund accounts for premium payments to benefit providers,including medical,dental and vision
benefits.The fund summary demonstrates the impact of transferring $1.0 million in remaining surplus equity
from the General Fund to the CalPERS Stabilization Reserve,which would increase the balance from $4.5
million to $5.5 million.
The City has a number of developer impact fees in place to ensure that new development pays its fair share of
the impact to the City’s infrastructure and capital needs.Each of the various impact fees are noted below,along
with an indication of the revenue received in FY 2017-18,which reflect the robust development climate in
South San Francisco:
·Sewer Capacity Charge - $5.6 million
·Park Land Acquisition Fee - $55,000
·Parks Construction Fee - $25,000
·East of 101 Sewer Impact Fee - $2.3 million
·East of 101 Traffic Impact Fee - $5.7 million
·Public Safety Impact Fee - $869,000
·Bicycle/Pedestrian Impact Fee - $1,000
·Child Care Impact Fee - $1.3 million
·Oyster Point Interchange Impact Fee - $2.4 million
Reserves
In FY 2017-18,General Fund revenues,excluding Measure W,were $120.4 million,while total General Fund
expenditures were $106.5 million,which generated an operating surplus of $13.9 million.As indicated in
Attachment 1,in order to ensure compliance with the City’s Reserves Policy,General Reserves,which at a
minimum,are 15 to 20 percent of operating revenues,will increase by $3.4 million,from $18.6 million to $22.0
million.
After meeting the reserves requirement noted above,the General Fund has $11.0 million in surplus equity.Staff
recommends that the City Council authorize transfer of $10.0 million to the City’s Infrastructure Reserve Fund
to support future infrastructure needs.Staff further recommends that the remaining $1.0 million in surplus
equity be transferred to the CalPERS Stabilization Reserve.With City Council approval of the above
recommendations, the beginning and ending balances of notable reserves are below.
City of South San Francisco Printed on 11/1/2018Page 7 of 8
powered by Legistar™
File #:18-975 Agenda Date:11/5/2018
Version:1 Item #:2.
Description Beginning Balance Ending Balance (in millions)
General Fund Reserves $18.6 $22.0
Measure W $4.6 $4.0
Infrastructure Reserves $5.1 $10.7
Caltrain Station $8.7 $6.3
CalPERS Stabilization $4.5 $5.5
Total $41.5 $48.5
CONCLUSION
In FY 2017-18,the strength of the local economy and development climate was manifest through the City’s
revenues,most notably property tax,sales tax,TOT,permit revenues,and developer impact fees.Staff’s
recommendation for disposition of surplus equity in the General Fund prudently positions the City to address
escalating pension costs (which will be discussed in detail via a separate study session)and support the funding
plan for the Community Civic Campus.
Attachments
1.General Fund Summary
2.General Fund Reserves
3.Fund Summaries for All Other Funds
4.PowerPoint Presentation
City of South San Francisco Printed on 11/1/2018Page 8 of 8
powered by Legistar™
FY 2017-18 YEAR END
GENERAL FUND OPERATING SUMMARY
Variance from 2017-18 Amended
Actual Adopted Amended Actual Favorable / %
Revenues 2016-17 2017-18 2017-18 2017-18 (Unfavorable)Variance
Property Taxes 33,405,828$ 26,877,714$ 33,760,827$ 34,143,627$ 382,799$ 1.1%
Sales Tax 15,592,823 16,279,876 16,279,876 17,567,674 1,287,798 7.9%
Transient Occupancy Tax 13,631,507 14,800,000 14,800,000 13,978,533 (821,467) (5.6%)
Other Taxes 5,708,187 6,043,065 5,343,065 5,869,611 526,546 9.9%
Franchise Fees 4,090,074 4,000,000 4,000,000 4,403,493 403,493 10.1%
Building and Fire Permits 7,823,402 9,232,477 10,232,477 14,674,810 4,442,333 43.4%
Fines & Forfeitures 899,117 818,500 163,500 423,604 260,104 159.1%
Intergovernmental 1,593,507 7,024,542 2,020,600 2,610,231 589,631 29.2%
Charges for Services 9,451,831 8,934,001 9,329,001 10,924,666 1,595,664 17.1%
Use of Money & Property 23,366,407 6,480,863 7,000,863 6,837,717 (163,146) (2.3%)
Other Revenues 1,089,720 174,991 174,991 266,838 91,847 52.5%
Total Revenues 116,652,405$ 100,666,030$ 103,105,201$ 111,700,802$ 8,595,602$ 8.3%
Add Prior Year Committed Reserves N/A N/A 7,734,854 N/A N/A N/A
Total Available Resources 116,652,405$ 100,666,030$ 110,840,055$ 111,700,802$
Variance from 2017-18 Amended
Actual Adopted Amended Actual Carryover (Favorable) / %
Expenditures 2016-17 2017-18 2017-18 2017-18 Purchase Orders Unfavorable Variance
City Council 206,951$ 246,918$ 246,918$ 239,260$ -$ (7,658)$ (3.1%)
City Clerk 606,884 642,681 666,810 660,306 - (6,504) (1.0%)
City Treasurer 110,559 130,861 130,861 135,218 - 4,357 3.3%
City Attorney 1,187,716 913,092 1,038,092 996,380 - (41,712) (4.0%)
City Manager 1,948,910 1,960,599 3,091,256 2,668,716 143,067 (279,473) (9.0%)
Finance 2,613,471 2,595,665 3,365,771 3,080,770 342,248 57,247 1.7%
Non-Departmental 1,161,792 1,080,967 1,108,503 1,049,187 58,000 (1,316) (0.1%)
Human Resources 1,571,645 1,625,221 1,675,256 1,541,521 157,434 23,699 1.4%
Economic & Community Dev 7,158,564 7,216,002 10,772,830 7,722,681 2,245,307 (804,842) (7.5%)
Fire 25,567,547 26,373,610 26,906,874 26,059,068 657,701 (190,106) (0.7%)
Police 25,539,779 27,864,737 27,654,237 26,639,005 - (1,015,231) (3.7%)
Public Works 4,654,760 4,315,409 4,976,636 5,014,342 583,968 621,674 12.5%
Library 5,157,356 5,361,133 5,575,197 5,379,836 11,889 (183,472) (3.3%)
Parks & Recreation 14,897,149 15,553,369 15,929,218 15,468,353 208,698 (252,167) (1.6%)
Total Expenditures 92,383,082$ 95,880,263$ 103,138,460$ 96,654,644$ 4,408,313 (2,075,503)$ (2.0%)
Net Operating Surplus / (Deficit)24,269,322$ 4,785,766$ 7,701,595$ 15,046,158$
Other Financing Sources / (Uses)
Transfers In 6,021,853$ 1,772,505$ 1,800,705$ 8,709,843$ -$ 6,909,138$ 383.7%
Transfers Out 5,014,232 2,920,600 6,592,400 9,841,464 - 3,249,064 49.3%
Total Other Financing Sources / (Uses)1,007,622$ (1,148,095)$ (4,791,695)$ (1,131,621)$
Net Change in Fund Balance 25,276,944$ 3,637,671$ 2,909,900$ 13,914,537$
General Fund Reserve Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances 5,244,279 4,280,672 963,607
CIP 2,490,575 2,934,541 (443,966)
Land Held for Redevelopment - 20,582,335 (20,582,335)
Economic Contingencies 10,720,000 11,726,000 (1,006,000)
Potential Catastrophe 1,946,000 2,234,000 (288,000)
Budget Contingencies 2,320,447 2,320,447 -
Unrealized Gains / Losses 152,667 (327,668) 480,335
Unassigned 24,068,176 17,106,354 6,961,822
Total Fund Balance 46,942,144$ 60,856,681$ (13,914,537)$
Less Land Held for Redevelopment (20,582,335)$
General Reserves 18,624,955$ 33,059,133$
General Reserves Required Amount 22,013,133$
General Fund Surplus Equity 11,046,000$
Recommended transfer amount to Infrastructure Reserves 10,000,000$
Remainder to transfer to CalPERS Stabilization Reserve 1,046,000$
ATTACHMENT 1
Page 1 of 2
FY 2017-18 YEAR END
MEASURE W FUND
Change from 2017-18 Amended
Actual Adopted Amended Actual Favorable / %
Revenues 2016-17 2017-18 2017-18 2017-18 (Unfavorable)Change
Measure W 8,886,653$ 9,168,433$ 9,168,433$ 11,162,238$ 1,993,805$ 21.7%
Add Prior Year Committed Reserves N/A N/A 4,732,272 N/A N/A N/A
Total Revenues 8,886,653$ 9,168,433$ 13,900,705$ 11,162,238$ 1,993,805$ 14.3%
Change from 2017-18 Amended
Actual Adopted Amended Actual (Favorable) / %
Expenditures 2016-17 2017-18 2017-18 2017-18 Unfavorable Change
Operating Expenses 877,938$ 2,440,861$ 2,516,861$ 2,463,211$ (53,650)$ (2.1%)
CIP - 9,168,433 13,900,705 6,585,030 (7,315,675) (52.6%)
Total Expenditures 877,938$ 11,609,294$ 16,417,566$ 9,048,241$ (7,369,325)$ (44.9%)
Net Operating Surplus / (Deficit)8,008,716$ (2,440,861)$ (2,516,861)$ 2,113,996$ 9,363,130$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances -$ 53,650$ (53,650)$
CIP 4,732,272 7,315,682 (2,583,410)
Measure W 4,557,876 4,034,810 523,066
Total Fund Balance 9,290,149$ 11,404,142$ (2,113,993)$
Page 2 of 2
$12
$2
$2
$17
$(5)
$-
$5
$10
$15
$20
$25
$30
$35
$40
General Fund ReservesMillions General Fund Reserves (in millions)
Unassigned
Unrealized Gains / Losses
Budget Contingencies
Potential Catastrophe
Economic Contingencies
$11
$22
ATTACHMENT 2
Page 1 of 33
Gas Tax Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Intergovernmental 1,507,105$ 2,047,271$ 1,674,827$ 1,412,205$ (262,622)$ 84%
Use of Money & Property 1,216 15,000 15,000 547 (14,453) 4%
Transfers In - - 50,294 - (50,294) 0%
Total Revenues 1,508,321$ 2,062,271$ 1,740,121$ 1,412,752$ (327,369)$ 81%
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Transfers Out 1,854,509$ 2,116,301$ 3,086,620$ 1,936,652$ (1,149,968)$ 63%
Total Expenditures 1,854,509$ 2,116,301$ 3,086,620$ 1,936,652$ (1,149,968)$ 63%
Net Surplus / (Deficit)(523,900)$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances -$ -$ -$
CIP 970,319 836,803 133,517
Unrealized Gains/Losses 18,759 10,205 8,554
Unassigned (57,534) (439,363) 381,829
Total Fund Balance 931,545$ 407,645$ 523,900$
ATTACHMENT 3
Page 2 of 33
Measure A Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Sales Tax 1,568,013 1,468,995 1,468,995 1,476,167 7,172 100%
Use of Money & Property 2,756 25,000 25,000 4,544 (20,456) 18%
Total Revenues 1,570,769$ 1,493,995$ 1,493,995$ 1,480,711$ (13,284)$ 99%
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Transfers Out 657,956$ 1,650,000$ 3,623,624$ 704,199$ (2,919,425)$ 19%
Total Expenditures 657,956$ 1,650,000$ 3,623,624$ 704,199$ (2,919,425)$ 19%
Net Surplus / (Deficit)776,512$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances -$ -$ -$
CIP 1,973,624 2,920,772 (947,148)
Unrealized Gains/Losses 16,434 (15,658) 32,092
Unassigned 199,360 60,816 138,544
Total Fund Balance 2,189,418$ 2,965,930$ (776,512)
Page 3 of 33
Road Maintenance & Rehabilitation Act (SB 1) Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Intergovernmental -$ -$ 372,444$ 301,706$ (70,738)$ 81%
Use of Money & Property - - - (627) (627) #DIV/0!
Total Revenues -$ -$ 372,444$ 301,079$ (71,365)$ 81%
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Transfers Out -$ -$ -$ 30,130$ 30,130$ #DIV/0!
Total Expenditures -$ -$ -$ 30,130$ 30,130$ #DIV/0!
Net Surplus / (Deficit)270,949$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances -$ -$ -$
CIP - 319,870 (319,870)
Unrealized Gains/Losses - (1,217) 1,217
Unassigned - (47,704) 47,704
Total Fund Balance -$ 270,949$ (270,949)$
Page 4 of 33
Airport Noise Insulation Program (ANIP) Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Intergovernmental (386)$ -$ -$ 5,345$ 5,345$ #DIV/0!
Use of Money & Property 994 4,000 500 880 380 176%
Total Revenues 609$ 4,000$ 500$ 6,225$ 5,725$ 1245%
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Supplies & Services 609$ -$ 10,000$ 6,225$ (3,775)$ 62%
Total Expenditures 609$ -$ 10,000$ 6,225$ (3,775)$ 62%
Net Surplus / (Deficit)-$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances - - -
CIP - - -
Unrealized Gains/Losses 34,951 26,608 8,343
Unassigned (34,951) (26,608) (8,343)
Total Fund Balance -$ -$ -$
Page 5 of 33
Community Development Block Grant (CDBG) Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Intergovernmental 377,470$ 415,000$ 415,000$ 818,724$ 403,724$ 197%
Use of Money & Property 44,349 80,000 80,000 22,133 (57,867) 28%
Miscellaneous Revenue 10,695 11,437 11,437 - (11,437) 0%
Total Revenues 432,514$ 506,437$ 506,437$ 840,857$ 334,420$ 166%
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Salaries & Benefits 123,809$ 81,535$ 81,535$ 78,516$ (3,019)$ 96%
Supplies & Services 727,497 496,950 577,257 971,879 394,623 168%
Transfers Out - - 95,330 - (95,330) 0%
Total Expenditures 851,305$ 578,485$ 754,122$ 1,050,395$ 296,274$ 139%
Net Surplus / (Deficit)(209,538)$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances 80,307$ 313,545$ (233,238)$
CIP 95,330 95,330 -
Loans Receivable 349,331 418,484 (69,153)
Unassigned (46,078) (558,007) 511,929
Total Fund Balance 478,890$ 269,351$ 209,538$
Page 6 of 33
Common Greens Funds
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Property Tax 1,751,018$ 1,558,558$ 1,558,558$ 1,846,016$ 287,457$ 118%
Total Revenues 1,751,018$ 1,558,558$ 1,558,558$ 1,846,016$ 287,457$ 118%
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Salaries & Benefits 500,840$ 683,208$ 683,208$ 494,391$ (188,817)$ 72%
Supplies & Services 388,062 524,148 524,148 452,554 (71,594) 86%
Interdepartmental Charges 310,839 319,335 319,335 319,335 (0) 100%
Transfers Out 141,990 - 76,532 - (76,532) 0%
Total Expenditures 1,341,730$ 1,526,691$ 1,603,223$ 1,266,280$ (336,942)$ 79%
Net Surplus / (Deficit)579,736$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances -$ -$ -$
CIP 150,074 73,542 76,532
Unrealized Gains/Losses - - -
Unassigned 2,412,294 3,068,562 656,267
Total Fund Balance 2,562,369$ 3,142,104$ 579,736$
Page 7 of 33
City Housing Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Use of Money & Property 193,162$ 167,000$ 167,000$ 585,163$ 418,163$ 350%
Use of Money & Property 1,016,276 - - - - #DIV/0!
Miscellaneous Revenue 469,016 140,000 140,000 - (140,000) -
Total Revenues 1,678,455$ 307,000$ 307,000$ 585,163$ 278,163$ 191%
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Salaries & Benefits 81,227$ 75,000$ 75,000$ 62,757$ (12,243)$ 84%
Supplies & Services 395,856 462,800 463,448 (602,814) (1,066,262) -130%
Interdepartmental Charges 5,000 5,150 5,150 5,150 0 100%
Transfers Out - - - - - #DIV/0!
Total Expenditures 482,083$ 542,950$ 543,598$ (534,907)$ (1,078,504)$ -98%
Net Surplus / (Deficit)1,120,069$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances 648$ 299$ 349$
CIP - - -
Loans Receivable 1,106,160 1,020,193 85,967
ROEM Development - 2,450,000 (2,450,000)
Unrealized Gains/Losses (18,154) (65,245) 47,091
Unassigned 3,569,525 2,373,001 1,196,523
Total Fund Balance 4,658,179$ 5,778,248$ (1,120,069)$
Page 8 of 33
Solid Waste Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Charges for Services 190,079$ 180,000$ 180,000$ 195,059$ 15,059$ 108%
Total Revenues 190,079$ 180,000$ 180,000$ 195,059$ 15,059$ 108%
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Salaries & Benefits 5,299$ -$ -$ -$ -$ #DIV/0!
Supplies & Services 105,624 110,150 131,374 67,008 (64,367) 51%
Interdepartmental Charges 19,600 20,188 20,188 20,188 (0) 100%
Transfers Out 282,201 - 391,338 225,408 (165,930) 58%
Total Expenditures 412,725$ 130,338$ 542,900$ 312,604$ (230,297)$ 58%
Net Surplus / (Deficit)(117,545)$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances 21,224$ 71,080$ (49,856)$
CIP 331,842 165,930 165,912
Unrealized Gains/Losses - - -
Unassigned 189,931 188,442 1,489
Total Fund Balance 542,997$ 425,452$ 117,545$
Page 9 of 33
Supplemental Law Enforcement Services Fund (SLESF)
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Sales Tax 131,129$ 100,000$ 100,000$ 139,556$ 39,556$ 140%
Use of Money & Property 139$ -$ -$ 231$ 231$ #DIV/0!
Total Revenues 131,268$ 100,000$ 100,000$ 139,787$ 39,787$ 140%
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Salaries & Benefits 131,268$ -$ -$ 139,787$ 139,787$ #DIV/0!
Transfers Out - 100,000 100,000 - (100,000) 0%
Total Expenditures 131,268$ 100,000$ 100,000$ 139,787$ 39,787$ 140%
Net Surplus / (Deficit)-$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances -$ -$ -$
CIP - - -
Unrealized Gains/Losses 80 (794) 874
Unassigned 22 896 (874)
Total Fund Balance 102$ 102$ 0$
Page 10 of 33
Developer Deposits Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Charges for Services 663,069$ -$ -$ 1,592,399$ 1,592,399$ #DIV/0!
Charges for Services 838,436$ -$ -$ 693,690$ 693,690$ #DIV/0!
Use of Money & Property 5,926$ -$ -$ 8,490$ 8,490$ #DIV/0!
Miscellaneous Revenue (3,128)$ -$ -$ 32,911$ 32,911$ #DIV/0!
Total Revenues 1,504,302$ -$ -$ 2,327,490$ 2,327,490$ #DIV/0!
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Salaries & Benefits 5,376$ -$ -$ 8,942$ 8,942$ #DIV/0!
Supplies & Services 311,140 - 118,698 373,252 254,554 314%
Transfers Out 26,432 366,900 766,900 659,965 (106,935) 86%
Total Expenditures 342,948$ 366,900$ 885,598$ 1,042,159$ 156,562$ 118%
Net Surplus / (Deficit)1,285,331$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances 118,698$ 97,670$ 21,028$
Permit Program Maintenance 223,512 252,739 (29,227)
General Plan Maintenance 2,149,566 3,706,552 (1,556,986)
Fire Department (Genesis Development)600,000 286,100 313,900
Unrealized Gains/Losses (9,318) (74,991) 65,673
Unassigned 194,534 294,253 (99,719)
Total Fund Balance 3,276,992$ 4,562,323$ (1,285,331)$
Page 11 of 33
City Programs Special Revenue Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Charges for Services 52,498$ -$ -$ 56,614$ 56,614$ #DIV/0!
Use of Money & Property 5,414$ -$ -$ 3,251$ 3,251$ #DIV/0!
Miscellaneous Revenue 856,766$ 1,000,000$ 1,000,000$ 723,616$ (276,384)$ 72%
Total Revenues 914,678$ 1,000,000$ 1,000,000$ 783,481$ (216,519)$ 78%
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Supplies & Services 270,338$ 13,000$ 13,000$ 447,729$ 434,729$ 3444%
Capital Outlay 203,451 2,365,425 2,365,425 - (2,365,425) 0%
Transfers Out 500,000 500,000 1,597,106 3,096,156 1,499,050 194%
Total Expenditures 973,788$ 2,878,425$ 3,975,531$ 3,543,885$ (431,646)$ 89%
Net Surplus / (Deficit)(2,760,404)$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Reserve for Encumbrance -$ -$ -$
All Other Reserves 3,099,705 3,887,564 (787,859)
Reserve for CIP 1,068,906 322,686 746,220
Reserve for Unrealized Gains/Losses (33,166) (74,805) 41,639
Total Fund Balance 4,135,446$ 1,375,041$ 2,760,404$
Page 12 of 33
Transit Station Enhancement In-Lieu Fee Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Use of Money & Property (652)$ -$ -$ 903$ 903$ #DIV/0!
Impact Fees - - - 599,718 599,718 #DIV/0!
Transfers In 459,633 - - - - #DIV/0!
Total Revenues 458,981$ -$ -$ 600,621$ 600,621$ #DIV/0!
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Transfers Out 400,000$ 400,000$ 495,000$ 72$ (494,928)$ 0%
Total Expenditures 400,000$ 400,000$ 495,000$ 72$ (494,928)$ 0%
Net Surplus / (Deficit)600,549$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances -$ -$ -$
CIP - 493,166 (493,166)
Unrealized Gains/Losses (3,845) (10,420) 6,575
Unassigned 62,826 176,784 (113,958)
Total Fund Balance 58,981$ 659,530$ (600,549)$
Page 13 of 33
Capital Improvement Projects Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Intergovernmental 505,664$ 8,030,330$ 13,837,689$ 3,079,247$ (10,758,442)$ 22%
Other Financing Sources -$ -$ -$ -$ -$ #DIV/0!
Miscellaneous Revenue 65,135$ -$ 474,991$ -$ (474,991)$ 0%
Transfers In 2,308,766$ 10,288,443$ 17,415,052$ 7,400,856$ (10,014,196)$ 42%
Transfers In 1,098,070$ 5,897,000$ 10,624,217$ 1,678,924$ (8,945,292)$ 16%
Transfers In 914,013 2,239,500 5,724,644 451,908 (5,272,736) 8%
Transfers In 96,245$ -$ 192,423$ 322,165$ 129,742$ 167%
Transfers In 807,434$ 522,500$ 3,910,211$ 363,538$ (3,546,673)$ 9%
Total Revenues 5,795,328$ 26,977,773$ 52,179,226$ 13,296,638$ (38,882,589)$ 25%
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Salaries & Benefits 419,835$ 604,826$ 607,520$ 406,847$ (200,672)$ 67%
Supplies & Services 5,830,845 26,977,773 52,080,313 12,604,045 (39,476,269) 24%
Total Expenditures 6,250,680$ 27,582,599$ 52,687,833$ 13,010,892$ (39,676,941)$ 25%
Net Surplus / (Deficit)285,746$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances 3,767,942$ 14,197,099$ (10,429,157)$
ADA Improvements 209,935 151,664 58,270
Unrealized Gains/Losses - - -
Unassigned (4,066,205) (14,151,346) 10,085,141
Total Fund Balance (88,329)$ 197,417$ (285,746)$
Page 14 of 33
Genentech Prepaid Capital Projects Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Charges for Services 5,103$ -$ -$ -$ -$ #DIV/0!
Use of Money & Property - - - (127) (127) #DIV/0!
Total Revenues 5,103$ -$ -$ (127)$ (127)$ #DIV/0!
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Supplies & Services -$ -$ -$ 69,513$ 69,513$ #DIV/0!
Transfers Out 5,103 - 1,525,129 - (1,525,129) 0%
Total Expenditures 5,103$ -$ 1,525,129$ 69,513$ (1,455,616)$ 5%
Net Surplus / (Deficit)(69,640)$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances -$ -$ -$
CIP - 1,525,129 (1,525,129)
Unrealized Gains/Losses (83,539) (92,558) 9,019
Unassigned 156,424 (1,429,326) 1,585,749
Total Fund Balance 72,884$ 3,245$ 69,640$
Page 15 of 33
Oyster Point Development Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Charges for Services -$ -$ 80,500$ 503,827$ 423,327$ 626%
Use of Money & Property - - - (146) (146) #DIV/0!
Transfers In - - - 3,707,728 3,707,728 #DIV/0!
Total Revenues -$ -$ 80,500$ 4,211,408$ 4,130,908$ 5232%
Expenditures
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Supplies & Services -$ -$ 80,500$ 4,420,044$ 4,339,544$ 5491%
Total Expenditures -$ -$ 80,500$ 4,420,044$ 4,339,544$ 5491%
Net Surplus / (Deficit)(208,636)$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Encumbrances -$ 246,374$ (246,374)$
CIP - - -
Unrealized Gains/Losses - - -
Unassigned - (455,010) 455,010
Total Fund Balance -$ (208,636)$ 208,636$
Page 16 of 33
Sewer Enterprise Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Charges for Services 25,616,569$ 29,528,175$ 30,709,025$ 28,251,611$ (2,457,414)$ 92%
Charges for Services 44,844 - - - - #DIV/0!
Use of Money & Property 23,552 110,000 110,000 31,061 (78,939) 28%
Use of Money & Property - - - 4,816 4,816 #DIV/0!
Other Financing Sources - 13,800,000 22,100,000 - (22,100,000) 0%
Transfers In 2,771 - 339,331 111,936 (227,395) 33%
Total Revenues 25,687,737$ 43,438,175$ 53,258,356$ 28,399,425$ (24,858,931)$ 53%
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Salaries & Benefits 8,745,458$ 9,124,983$ 9,660,025$ 9,128,924$ (531,101)$ 95%
Supplies & Services 8,608,759 28,656,235 46,352,691 10,175,459 (36,177,232) 22%
Capital Outlay 2,629,628 276,000 276,000 1,251,848 975,848 454%
Debt Service 1,085,231 5,709,526 5,709,526 964,352 (4,745,174) 17%
Interdepartmental Charges 1,478,052 1,532,274 1,532,274 1,532,275 0 100%
Transfers Out - - - 54,549 54,549 #DIV/0!
Total Expenses 22,547,127$ 45,299,018$ 63,530,515$ 23,107,407$ (40,423,109)$ 36%
Net Surplus / (Deficit)5,292,018$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned (6,981,273)$ (20,014,135)$ 13,032,862
Reserve for Encumbrance 1,718,576 7,480,241 (5,761,666)
Reserve for CIP 1,235,065 10,339,600 (9,104,535)
Investment in Capital Assets - Net of Related Debt 73,875,201 77,283,881 (3,408,680)
Reserve for Unrealized Gains/Losses (75,752) (250,055) 174,303
Capital Reserve 4,028,000 4,074,000 (46,000)
Operating Reserve 4,191,640 4,369,942 (178,302)
Other 124,761 124,761 -
Total Fund Balance 78,116,218$ 83,408,236$ (5,292,018)$
Page 17 of 33
Parking District Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Charges for Services 916,687$ 865,000$ 865,000$ 1,084,472$ 219,472$ 125%
Use of Money & Property 2,795 10,000 10,000 4,100 (5,900) 41%
Use of Money & Property - - - 97,829 97,829 #DIV/0!
Total Revenues 919,482$ 875,000$ 875,000$ 1,186,401$ 311,401$ 136%
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Salaries & Benefits 358,258$ 307,177$ 323,898$ 312,335$ (11,564)$ 96%
Supplies & Services 219,517 486,292 1,072,170 627,636 (444,534) 59%
Capital Outlay 255,015 - - 253,826 253,826 #DIV/0!
Interdepartmental Charges 104,986 108,013 108,013 108,013 (0) 100%
Total Expenses 937,776$ 901,482$ 1,504,081$ 1,301,809$ (202,271)$ 87%
Net Surplus / (Deficit)(115,408)$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned 1,201,583$ 2,400,824$ (1,199,241)
Reserve for Encumbrance 554,539 249,273 305,266
Reserve for CIP 364,461 238,770 125,691
Investment in Capital Assets - Net of Related Debt 11,802,644 10,946,647 855,997
Reserve for Unrealized Gains/Losses (13,807) (41,502) 27,695
Total Fund Balance 13,909,421$ 13,794,013$ 115,408$
Page 18 of 33
Sewer Capacity Charges Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Use of Money & Property 4,903 - - 12,600 12,600 #DIV/0!
Sewer Capacity Charges 1,630,615$ 200,000$ 200,000$ 5,552,734$ 5,352,734$ 2776%
Total Revenues 1,635,518$ 200,000$ 200,000$ 5,565,334$ 5,365,334$ 2783%
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Supplies & Services 2,664 - - (564) (564) #DIV/0!
Interdepartmental Charges 2,500 2,575 2,575 2,575 (0) 100%
Total Expenses 5,164$ 2,575$ 2,575$ 2,011$ (564)$ 78%
Net Surplus / (Deficit)5,563,322$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned 3,969,379$ 9,606,306$ (5,636,926)
Reserve for Encumbrance - - -
Reserve for CIP - - -
Reserve for Unrealized Gains/Losses (26,104) (99,708) 73,604
Total Fund Balance 3,943,275$ 9,506,598$ (5,563,322)$
Page 19 of 33
Storm Water Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Fines 14,384$ 5,000$ 5,000$ 3,100$ (1,900)$ 62%
Intergovernmental - 1,000,000 1,000,000 247,151 (752,849) 25%
Charges for Services 404,456 405,000 405,000 406,064 1,064 100%
Use of Money & Property 1,363 5,000 5,000 1,943 (3,057) 39%
Transfers In 275,861 330,000 1,193,928 1,192,213 (1,715) 100%
Transfers In 827,317 670,000 1,068,140 831,305 (236,835) 78%
Transfers In - - (26,265) - 26,265 0%
Total Revenues 1,523,381$ 2,415,000$ 3,650,804$ 2,681,777$ (969,027)$ 73%
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Salaries & Benefits 1,144,186$ 677,662$ 677,662$ 738,171$ 60,508$ 109%
Supplies & Services 362,259 1,409,688 3,129,748 1,605,782 (1,523,965) 51%
Capital Outlay (248,783) - - (1,377,519) (1,377,519) #DIV/0!
Interdepartmental Charges 67,453 68,719 68,719 68,719 (0) 100%
Transfers Out - - - 83,528 83,528 #DIV/0!
Total Expenses 1,325,115$ 2,156,069$ 3,876,129$ 1,118,681$ (2,757,448)$ 29%
Net Surplus / (Deficit)1,563,095$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned 218,887$ 118,975$ 99,913
Reserve for Encumbrance 368,211 832,439 (464,228)
Reserve for CIP 356,498 190,359 166,139
Investment in Capital Assets - Net of Related Debt 489,857 1,867,376 (1,377,519)
Reserve for Unrealized Gains/Losses (14,046) (26,646) 12,600
Total Fund Balance 1,419,407$ 2,982,502$ (1,563,095)$
Page 20 of 33
City Service (Garage) Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Use of Money & Property 620$ -$ -$ 694$ 694$ #DIV/0!
Interdepartmental Charges 1,650,018 1,650,000 1,650,000 1,650,018 18 100%
Total Revenues 1,650,638$ 1,650,000$ 1,650,000$ 1,650,712$ 712$ 100%
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Salaries & Benefits 645,252$ 619,983$ 619,983$ 653,854$ 33,870$ 105%
Supplies & Services 875,196 1,018,150 1,018,150 917,143 (101,007) 90%
Capital Outlay 580 - - 580 580 #DIV/0!
Interdepartmental Charges 18,968 20,433 20,433 20,433 (0) 100%
Total Expenses 1,539,996$ 1,658,567$ 1,658,567$ 1,592,010$ (66,557)$ 96%
Net Surplus / (Deficit)58,702$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned 368,138$ 445,986$ (77,849)
Reserve for Encumbrance - - -
Reserve for CIP - - -
Investment in Capital Assets - Net of Related Debt 870 290 580
Reserve for Unrealized Gains/Losses (8,080) (26,646) 18,566
Total Fund Balance 360,928$ 419,630$ (58,702)$
Page 21 of 33
Self Insurance Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Intergovernmental -$ -$ -$ 18,271$ 18,271$ #DIV/0!
Charges for Services (4,030) - - (2,739) (2,739) #DIV/0!
Use of Money & Property 16,042 75,000 75,000 16,053 (58,947) 21%
Refunds & Reimbursements 92,286 - - 40,000 40,000 #DIV/0!
Interdepartmental Charges 5,903,689 4,307,743 4,307,743 4,209,265 (98,478) 98%
Transfers In 273,472 - - - - #DIV/0!
Total Revenues 6,281,458$ 4,382,743$ 4,382,743$ 4,280,851$ (101,892)$ 98%
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Salaries & Benefits 1,366,583$ 650,000$ 650,000$ 1,087,131$ 437,131$ 167%
Supplies & Services 4,914,875 3,333,816 3,333,816 3,442,507 108,691 103%
Total Expenses 6,281,458$ 3,983,816$ 3,983,816$ 4,529,638$ 545,822$ 114%
Net Surplus / (Deficit)(248,787)$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned 992,130$ 890,331$ 101,799$
Reserve for Encumbrance - - -
Reserve for CIP - - -
Investment in Capital Assets - Net of Related Debt - - -
Reserve for Unrealized Gains/Losses (59,065) (206,053) 146,988
Total Fund Balance 933,065$ 684,278$ 248,787$
Page 22 of 33
Benefits Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Charges for Services 2,913$ -$ -$ 1,893$ 1,893$ #DIV/0!
Use of Money & Property 12,193 100,000 100,000 12,646 (87,354) 13%
Interdepartmental Charges 13,467,105 12,573,533 12,573,533 13,688,876 1,115,343 109%
Transfers In*759,104 250,000 250,000 1,296,000 1,046,000 518%
Total Revenues 14,241,315$ 12,923,533$ 12,923,533$ 14,999,416$ 2,075,882$ 116%
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Salaries & Benefits 13,762,475$ 14,178,012$ 14,178,012$ 12,914,722$ (1,263,290)$ 91%
Supplies & Services 23,594 10,000 10,000 1,684 (8,316) 17%
Total Expenses 13,786,069$ 14,188,012$ 14,188,012$ 12,916,406$ (1,271,606)$ 91%
Net Surplus / (Deficit)2,083,009$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned (25,969,132)$ (24,819,022)$ (1,150,110)$
Reserve for OPEB 3,969,816 3,969,816 -
Reserve for CalPERS Stabilization*4,499,104 5,545,104 (1,046,000)
Investment in Capital Assets - Net of Related Debt - - -
Reserve for Unrealized Gains/Losses (203,900) (317,001) 113,101
Total Fund Balance (17,704,112)$ (15,621,103)$ (2,083,009)$
*Note - Reflects if City Council approves staff recommendation to transfer remaining surplus equity from General Fund to CalPERS Stabilization Reserve
Page 23 of 33
Self Insurance Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Use of Money & Property 2,880$ 90,000$ 90,000$ 3,184$ (86,816)$ 4%
Use of Money & Property 19,646 5,000 5,000 33,240 28,240 665%
Other Financing Sources - 700,000 700,000 - (700,000) 0%
Interdepartmental Charges 1,754,155 1,864,358 1,864,358 1,808,587 (55,770) 97%
Transfers In - - 428,800 428,800 - 100%
Transfers In - - 400,000 400,000 - 100%
Transfers In - - 371,200 371,200 - 100%
Total Revenues 1,776,681$ 2,659,358$ 3,859,358$ 3,045,011$ (814,347)$ 79%
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Supplies & Services (159,426)$ 246,844$ 333,844$ (372,203)$ (706,047)$ -111%
Capital Outlay 1,102,046 1,200,000 3,937,924 509,864 (3,428,060) 13%
Debt Service 631,419 641,621 641,621 585,851 (55,770) 91%
Transfers Out 96,245 - 192,423 184,087 (8,336) 96%
Total Expenses 1,670,283$ 2,088,465$ 5,105,813$ 907,600$ (4,198,213)$ 18%
Net Surplus / (Deficit)2,137,411$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned -$ 1,324,350$ (1,324,350)$
Reserve for Encumbrance 1,374,924 2,026,041 (651,117)
Reserve for CIP 19,984 8,336 11,648
Investment in Capital Assets - Net of Related Debt 4,117,712 4,308,511 (190,799)
Reserve for Vehicle Replacement 422,024 431,812 (9,788)
Reserve for Equipment Replacement 140,526 140,526 -
Reserve for Computer Hardward 140,526 140,526 -
Reserve for Unrealized Gains/Losses (11,736) (38,730) 26,994
Total Fund Balance 6,203,961$ 8,341,372$ (2,137,411)$
Page 24 of 33
Information Technology (IT) Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Charges for Services 50,084$ 40,000$ 40,000$ 56,001$ 16,001$ 140%
Use of Money & Property 1,065 14,000 14,000 1,676 (12,324) 12%
Interdepartmental Charges 2,192,903 2,584,770 2,584,770 2,584,771 1 100%
Transfers In - - - - - #DIV/0!
Total Revenues 2,244,051$ 2,638,770$ 2,638,770$ 2,642,448$ 3,678$ 100%
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Salaries & Benefits 1,119,793$ 1,250,070$ 1,250,070$ 1,145,674$ (104,396)$ 92%
Supplies & Services 1,133,522$ 1,382,082$ 1,884,472$ 1,078,430$ (806,042)$ 57%
Interdepartmental Charges 11,077 11,077 11,077 11,077 0 100%
Total Expenses 2,264,393$ 2,643,229$ 3,145,619$ 2,235,181$ (910,438)$ 71%
Net Surplus / (Deficit)407,267$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned (318,590)$ 76,436$ (395,025)$
Reserve for Encumbrance 502,390 526,257 (23,866)
Reserve for CIP - - -
Reserve for GIS Mapping Enhancements 76,275 76,275 -
Reserve for Phone System Replacement 349,130 349,130 -
Reserve for Unrealized Gains/Losses (6,898) (18,523) 11,625
Total Fund Balance 602,308$ 1,009,575$ (407,267)$
Page 25 of 33
Public Educational Government (PEG) Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Franchise Fees 182,289$ 125,000$ 125,000$ 173,849$ 48,849$ 139%
Use of Money & Property 1,177 5,000 5,000 1,351 (3,649) 27%
Total Revenues 183,466$ 130,000$ 130,000$ 175,200$ 45,200$ 135%
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Supplies & Services 2,880$ -$ 111,500$ 4,585$ (106,915)$ 4%
Total Expenses 2,880$ -$ 111,500$ 4,585$ (106,915)$ 4%
Net Surplus / (Deficit)170,614$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned 930,908$ 1,090,427$ (159,518)$
Reserve for Encumbrance 46,500 68,891 (22,391)
Reserve for CIP - - -
Reserve for Unrealized Gains/Losses (6,112) (17,407) 11,295
Total Fund Balance 971,296$ 1,141,910$ (170,614)$
Page 26 of 33
Park Land Acquisition Fee Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Use of Money & Property -$ -$ -$ (14)$ (14)$ #DIV/0!
Impact Fees - - - 54,678 54,678 #DIV/0!
Total Revenues -$ -$ -$ 54,664$ 54,664$ #DIV/0!
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Total Expenditures -$ -$ -$ -$ -$ 0%
Net Surplus / (Deficit)54,664$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned -$ 55,110$ (55,110)$
Reserve for Encumbrance - - -
Reserve for CIP - - -
Reserve for Unrealized Gains/Losses - (446) 446
Total Fund Balance -$ 54,664$ (54,664)$
Page 27 of 33
Parks Construction Fee Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Use of Money & Property -$ -$ -$ (5)$ (5)$ #DIV/0!
Impact Fees - - - 25,174 25,174 #DIV/0!
Total Revenues -$ -$ -$ 25,169$ 25,169$ #DIV/0!
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Net Surplus / (Deficit)17,619$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned -$ (207,159)$ 207,159$
Reserve for Encumbrance - - -
Reserve for CIP - 224,950 (224,950)
Reserve for Unrealized Gains/Losses - (172) 172
Total Fund Balance -$ 17,619$ (17,619)$
Page 28 of 33
East of 101 Sewer Impact Fee Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Use of Money & Property 3,063$ -$ -$ 2,655$ 2,655$ #DIV/0!
Impact Fees 185,752 - - 2,262,536 2,262,536 #DIV/0!
Total Revenues 188,815$ -$ -$ 2,265,191$ 2,265,191$ #DIV/0!
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Total Expenses 5,271$ 2,575$ 341,906$ 114,511$ (227,395)$ 33%
Net Surplus / (Deficit)2,150,680$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned 229,859$ 2,524,888$ (2,295,029)$
Reserve for Encumbrance - - -
Reserve for CIP 340,242 228,306 111,936
Reserve for Unrealized Gains/Losses 118,122 85,709 32,413
Total Fund Balance 688,222$ 2,838,902$ (2,150,680)$
Page 29 of 33
East of 101 Traffic Impact Fee Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Use of Money & Property 9,507$ -$ -$ 17,423$ 17,423$ #DIV/0!
Impact Fees 109,867 - - 5,698,649 5,698,649 #DIV/0!
Total Revenues 119,374$ -$ -$ 5,716,072$ 5,716,072$ #DIV/0!
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Interdepartmental Charges 2,500$ 2,575$ 2,575$ 2,575$ (0)$ 100%
Transfers Out 284,133 290,000 3,539,503 299,685 (3,239,818) 8%
Total Expenses 286,633$ 292,575$ 3,542,078$ 302,260$ (3,239,818)$ 9%
Net Surplus / (Deficit)5,413,812$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned 3,734,947$ 9,282,650$ (5,547,703)$
Reserve for Encumbrance - - -
Reserve for CIP 3,249,503 3,239,818 9,685
Reserve for Unrealized Gains/Losses 61,513 (62,693) 124,206
Total Fund Balance 7,045,963$ 12,459,775$ (5,413,812)$
Page 30 of 33
Public Safety Impact Fee Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Use of Money & Property 545$ -$ -$ 1,538$ 1,538$ #DIV/0!
Impact Fees 132,654 - - 867,869 867,869 #DIV/0!
Total Revenues 133,199$ -$ -$ 869,407$ 869,407$ #DIV/0!
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Transfers Out 3,196 - 505,224 427,503 (77,721) 85%
Total Expenses 191,611$ 6,167$ 511,392$ 427,503$ (83,888)$ 84%
Net Surplus / (Deficit)441,904$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned 261,804$ 771,065$ (509,261)$
Reserve for Encumbrance - - -
Reserve for CIP 134,024 77,721 56,303
Reserve for Unrealized Gains/Losses (1,695) (12,749) 11,054
Total Fund Balance 394,134$ 836,038$ (441,904)$
Page 31 of 33
Bicycle/Pedestrian Impact Fee Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Use of Money & Property -$ -$ -$ (1)$ (1)$ #DIV/0!
Impact Fees - - - 927 927 #DIV/0!
Total Revenues -$ -$ -$ 926$ 926$ #DIV/0!
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Total Expenditures -$ -$ -$ -$ -$ 0%
Net Surplus / (Deficit)926$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned -$ 932$ (932)$
Reserve for Encumbrance - - -
Reserve for CIP - - -
Reserve for Unrealized Gains/Losses - (6) 6
Total Fund Balance -$ 926$ (926)$
Page 32 of 33
Child Care Impact Fee Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Use of Money & Property 4,489$ -$ -$ 5,928$ 5,928$ #DIV/0!
Impact Fees 522,858 - 1,167,000 1,289,382 122,382 110%
Total Revenues 527,347$ -$ 1,167,000$ 1,295,310$ 128,310$ 111%
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Interdepartmental Charges 2,500 2,575 2,575 2,575 (0) 100%
Total Expenses 2,500$ 2,575$ 102,575$ 2,587$ (99,988)$ 3%
Net Surplus / (Deficit)1,292,723$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned 3,386,611$ 4,575,285$ (1,188,674)$
Reserve for Encumbrance - 75,000 (75,000)
Reserve for CIP - 77,721 (77,721)
Reserve for Unrealized Gains/Losses 13,077 (35,595) 48,672
Total Fund Balance 3,399,688$ 4,692,411$ (1,292,723)$
Page 33 of 33
Oyster Point Interchange Impact Fee Fund
Revenues
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Use of Money & Property 5$ -$ -$ 2,629$ 2,629$ #DIV/0!
Impact Fees 23,650 - - 2,379,998 2,379,998 #DIV/0!
Total Revenues 23,655$ -$ -$ 2,382,627$ 2,382,627$ #DIV/0!
Expenses
2016-17
Actual
2017-18
Adopted
2017-18
Amended
2017-18
Actual Variance from Budget % of Budget
Total Expenses 23,000$ -$ 52,561$ 2,382,000$ 2,329,439$ 4532%
Net Surplus / (Deficit)627$
Reserve Type Beginning Balance Ending Balance (Increase) / Decrease
Unassigned (48,049)$ (30,140)$ (17,910)$
Reserve for Encumbrance - - -
Reserve for CIP 52,561 52,561 -
Reserve for Unrealized Gains/Losses 24,672 7,389 17,283
Total Fund Balance 29,184$ 29,811$ (627)$
*Debt service payments repay the Successor Agency to the former Redevelopment Agency for a loan to complete an Oyster Point Interchange CIP project. Remaining balance as of
June 30, 2018 is $8.3 million.
Fiscal Year 2017-18 Year -End Results
City of South San Francisco
Budget Standing Committee
November 5, 2018
1
ATTACHMENT 4
General Fund Overview (in millions)
Description Amount
Total Revenues $120.4
Total Expenditures $106.5
Net Surplus $13.9
Plus Net Change in PO/CIP $0.5
Surplus needed for General Reserves ($3.4)
Remaining Equity $11.0
Transfer to Infrastructure Reserves ($10.0)
Transfer to PERS Reserve ($1.0)
2
General Fund Revenues (in millions) Revenue Type Budget Actual Variance
Property Tax $33.8 $34.1 $0.3
Sales Tax $16.3 $17.6 $1.3
Measure W $9.2 $11.2 $2.0
TOT $14.8 $14.0 ($0.8)
Franchise Fees $4.0 $4.4 $0.4
Permits $10.2 $14.6 $4.4
Charges for Svcs $9.3 $10.9 $1.6
Transfers In $1.8 $8.7 $6.9 3
General Fund Expenditures •City Manager ($0.3M)
•ECD ($0.8M)
•Public Works $0.6M
•Other +$3.3M
4
Other Funds - Highlights •Sewer - SRF loan still in progress
•Parking District – sale of 178-190 Airport
•Storm Water – OMP Storm Water Trash Capture
•Self Insurance – Workers’ Comp trends
5
Developer Impact Fees (in millions) Type FY 2017-18 Actual
Sewer Capacity Charge $5.60
Park Land Acquisition Fee $0.06
Parks Construction Fee $0.03
E101 Sewer Impact Fee $2.30
E101 Traffic Impact Fee $5.70
Public Safety Impact Fee $0.87
Bike/Ped Impact Fee $0.01
Child Care Impact Fee $1.30
Oyster Point Interchange Impact
Fee
$2.40
TOTAL $18.27
6
Reserves (in millions) Reserve Type Beginning
Balance
Ending
Balance
(Increase)
Decrease
General $18.6 $22.0 ($3.4)
Measure W $4.6 $4.0 $0.6
Infrastructure Reserves $5.1 $10.7 ($5.6)
Caltrain Station $8.7 $6.3 $2.4
CalPERS Stabilization $4.5 $5.5 ($1.0)
TOTAL $41.5 $48.5 ($7.0)
7
Discussion
8