HomeMy WebLinkAbout2020-01-06 e-packet@4:00Monday, January 6, 2020
4:00 PM
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
January 6, 2020Budget 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, January 6, 2020 at 4:00 p.m., in City Hall, City Manager's Conference Room, 400 Grand Avenue,
South San Francisco, California.
Purpose of the meeting:
Call To Order.
Roll Call.
Agenda Review.
Public Comments.
MATTERS FOR CONSIDERATION
Motion to approve the Minutes for the meeting of June 12, 2019.1.
Report regarding Comprehensive Annual Financial Report for fiscal year ended June
30, 2019. (Janet Salisbury, Director of Finance)
2.
Report regarding submittal to the Successor Agency Oversight Board a Recognized
Obligation Payment Schedule and Administrative Budget for the period July 1, 2020
through June 30, 2021. (Janet Salisbury, Director of Finance)
3.
Report apprising the Budget Standing Committee of a recommended resolution for
City Council to approve the Annual Impact Fee and Sewer Capacity Charge Report
for Fiscal Year 2018-19. (Janet Salisbury, Director of Finance)
4.
Adjournment.
Page 2 City of South San Francisco Printed on 3/5/2020
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:19-1034 Agenda Date:1/6/2020
Version:1 Item #:1.
Motion to approve the Minutes for the meeting of June 12, 2019.
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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 #:19-1033 Agenda Date:1/6/2020
Version:1 Item #:2.
Report regarding Comprehensive Annual Financial Report for fiscal year ended June 30,2019.(Janet
Salisbury, Director of Finance)
RECOMMENDATION
Staff requests that the Budget Standing Committee accept the Fiscal Year 2018-19 Comprehensive
Annual Financial Report for the City of South San Francisco (“FY2019 CAFR”)and appropriation
recommendation regarding the General Fund surplus;and refer both items to the January 22,2019 City
Council Meeting for full Council acceptance.
BACKGROUND/DISCUSSION
The following provides an overview of the City of South San Francisco’s financial results for the fiscal year
that ended June 30, 2019.
I.GENERAL FUND OVERVIEW
The General Fund is the City’s main operating fund,where the bulk of the essential services delivered by
departments such as Police,Fire,Library,Parks and Recreation,Economic and Community Development and
City Administration are budgeted.The General Fund accounted for 41 percent of all operating revenues and 34
percent of operating expenditures in Fiscal Year (FY) 2018-19.
As noted in the General Fund Summary,which is included as Attachment 1 of this report,in Fiscal Year (FY)
2018-19,the City received $121.9 million in General Fund operating revenues,which was $12.7 million or 11.6
percent above the amended budget of $109.2 million.Including carryover purchase orders,General Fund
expenditures were $114.3 million,a favorable variance of $377 thousand,or 0.3 percent.Including transfers in
and out,the net change in fund balance was approximately $21 million.It is important to note that these
numbers do not include any Measure W activities.
In compliance with the City’s Reserves Policy,$2.05 million of the surplus is necessary for additional
contributions towards General Fund reserves.In addition,after all outstanding set-asides for open purchase
orders,transfers to capital improvement programs already approved by Council,and other accounting
treatments are taken into account,$11.1 million is available as unencumbered General Fund surplus.Staff
recommends transferring $10.9 million to Infrastructure Reserves,and the remaining $200 thousand to be split
respectively between the Summer Jobs for Youth Program and community outreach for the Census 2020.
II.GENERAL FUND VARIANCE ANALYSIS (BUDGET V. ACTUAL)
The following details notable variances only between FY2018-19 budget and actuals across the major
subcategories within the General Fund.
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A.Revenue Variance Rationale (includes Measure W)
Favorable results,meaning a net positive for the City’s finances,are noted with a “+”,and conversely,
unfavorable results are noted with a “-“ in the following section.
1.Property Tax +$3,313,915
Property tax revenues,one of the City’s primary recurring General Fund revenue sources,totaled $38.7
million in FY 2018-19.Revenues came in 9.4 percent,or $3.3 higher than budget,primarily due to the
former RDA property tax allocation,which was $2.3 million over expected budget.In addition to RDA
property tax allocations coming in higher than budgeted,the secured property tax came in higher than
anticipate by $700 thousand.The FY 2018-19 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 2018-19.
2. Sales & Use Tax +$2,402,963
Sales and Use Tax totaled $19.6 million in FY 2018-19,which was $2.4 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.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, which speaks to the general health of the local economy.
3.Measure W +$486,947
Measure W brought in $12.6 million,or $486 thousand over budget expectations.The adopted budget
of $9.7 million reflected estimates from the City’s sales tax advisors and was amended to reflect
anticipated higher revenue to $12.1 million during the Mid-Year budget process.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 2018-19.
4.Transient Occupancy Tax +1,257,222 |Commercial Parking Tax -$946,804
Transient Occupancy Tax (TOT)revenues reached $17.1 million in FY 2018-19,which was $1.3
million above the amended budget.Average room rates and occupancy rates sustained the high levels
indicative of the robust tourism industry in the San Francisco Bay Area.The FY 2018-19 adopted
budget assumed that one new hotel would go into service and a one percent increase in the TOT rate on
January 1, 2019.
Commercial Parking Tax revenues,which move in parallel trends with TOT revenues,finished the year
$946 thousand below projections with a total of $2.8 million received.While expansion at private
parking facilities in South San Francisco 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 +$469,808
The City receives franchise fees from utility service providers from various industries,including solid
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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 2018-19 franchise fee
revenues were $4.5 million,or $470 thousand above the amended budget.This is consistent with the
amount that was collected in the previous fiscal year which saw an almost eight percent increase.
6.Building & Fire Permits +$3,309,365
In FY 2018-19,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 $15.3 million,or $3.3 million more than the amended budget.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 +$308,228
Revenues from traffic and court fines outperformed the adopted budget by $308,228 in FY 2018-19.
The increase to $926 thousand is primarily due to Traffic and Court Fines which was a direct result of
the Police Department being fully staffed and able to patrol more actively resulting in more citations.
Revenue from administrative citation fines was $23 thousand in FY 2018-19,which was $56 thousand
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 were under the domain of the Fire Department’s Safety
Inspection staff,transitioned to a separate Code Enforcement division in the Public Works Department
in January,had a positive impact on revenue from administrative citations from the low of $17
thousand in FY 2017-18.
8. Intergovernmental -$544,281
The City received a total of $2.2 million in revenue from other government agencies.The $544
thousand variance is a timing issue related to reimbursements for the City’s shuttle service.It is
expected that this variance will resolve itself in FY2019-20.
9.Charges for Services +$2,235,227
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 a one-time $1.1 million in developer
deposit fees relating to Oyster Point development.In addition to developer related fees the Fire
Department’s ambulance collection rates continue to remain strong reflecting efforts to refine billing
practices, which resulted in $673 thousand over the FY 2018-19 amended budget of $2.1 million.
10.Use of Money and Property +$769,339
Revenue from Use of Money and Property came in $769 thousand over the amended FY 2018-19
budget for a total of $6.1 million.This positive result is primarily driven by higher interest rates on
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budget for a total of $6.1 million.This positive result is primarily driven by higher interest rates on
investments than were originally projected.The Finance Department conservatively projects interest
income and received $730 thousand more than the amended budget.
B.Expenditure Variance Rationale
Favorable results,meaning a net positive for the City’s finances,are noted with a “-”,and conversely,
unfavorable results are noted with a “+“in the following section.The variance analysis includes all open
purchase orders and accompanying budget appropriations that were rolled over to the subsequent fiscal year.
1.City Manager -$373,758
The City Manager’s Office was under the FY 2018-19 amended budget of $5.7 million dollars by $373
thousand.The favorable budget results was a result of reduced spending on professional and
specialized services, specifically outside consulting firms.
2.Finance -$210,388
The Finance Department was under the FY 2018-19 amended budget of $3.4 million dollars by $210
thousand.The favorable budget result was due to vacancies for a Financial Services Manager and
Accounting Assistant during the first half of the fiscal year.
3. Non-Departmental +$133,937
The Non-Departmental program primarily consists of programs and costs which benefit the City as a
whole and cannot be attributed one specific department,this includes Animal Services,C/CAG and
various dues and memberships.The unfavorable budget variance is primarily due to under budgeting
for these expenses.
4.Economic & Community Development +$1,874,612
In FY 2018-19,the Economic &Community Development Department (ECD)has an unfavorable
budget variance of $1.8 million.This variance is the result of a timing error of encumbering two
separate contracts,one for West Coast Consulting and CSG twice in one year.The four encumbrances
each encumbered $1.4 million creating a total encumbrance $5.6 million instead of the intended $2.8
million.There were not any actual expenses that created the budget deficit of $1.8 but rather a
placeholder for the next fiscal year FY 19-20 since the encumbrance will roll over.In FY 19-20 this
will automatically correct itself and the ECD budget will be made whole.
5.Public Works +$318,990
Public Work’s budget variance of $319 thousand,or 12 percent above the amended budget,was driven
largely by a two transactions:
(1)Invoices already paid for the City’s shuttle service in the amount of $153 thousand.This was an
administrative error where invoices already paid were not marked against an outstanding
purchase order. This will automatically correct itself in FY19-20.
(2)Due to City operational needs,Public Works spent $100 thousand of operational budget for
minor capital improvements.
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III.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 2, with notable budget variances discussed in detail below.
1.Common Green Funds
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 2018-19 Common
Greens total revenues were $1.9 million,which were $207,000 over the budgeted amount.The
favorable budget results reflected the impact of a robust real estate market.
2.Capital Improvement Projects
The Capital Improvement Projects (CIP)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 $73 million in amended budget,$47.5 will be carried over in
FY 2019-20.
3.Programs Special Revenue Fund
The City Programs Special Revenue Fund accounts for donations and other accounts that are dedicated
for a particular program.There was $2.2 million corrective transfer from the General Fund to this fund.
This transfer corrected a previous transfer of funds related to Police Asset Seizure.
4.Sewer Enterprise Fund
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 $31 million,falling short of projections by $73 million.The majority of
the budget variance,$53 million,was due to the projected receipt of State Revolving Fund (SRF)loan
proceeds,which did not occur last year.Service charge revenues reflected a shortfall of $6 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.
5.Parking District Fund
In FY 2018-19,Parking District revenues totaled $1.3 million,which was $418,000 short of the
amended budget.The variance is primarily attributable to a budgeted transfer in to the Parking District
Fund that did not occur.Revenues for parking meter fees were $240,000 higher than the budgeted
amount. Revenue from the Miller Avenue Garage also exceeded the budgeted amount by $285,000.
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6.Self-Insurance Fund
FY 2018-19 Self Insurance Fund total expenditures were $6.1 million,which were $1.5 million over
budget.The variance is primarily due to workers compensation and general liability claims,which came
in collectively at 1,073,000 over budget.Expenditures in this fund were offset by revenues that
exceeded the budget by 40%.The funds interest income under the Use of Money and Property group
outperformed budgeted expectations.
IV.DEVELOPER IMPACT FEES
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 2018-19,which reflect the robust development climate in
South San Francisco:
·Sewer Capacity Charge - $3.2 million
·Park Land Acquisition Fee - $311,000
·Parks Construction Fee - $2.1 million
·East of 101 Sewer Impact Fee - $1.9 million
·East of 101 Traffic Impact Fee - $8.8 million
·Public Safety Impact Fee - $479,000
·Bicycle/Pedestrian Impact Fee - $50,000
·Child Care Impact Fee - $920,000
·Oyster Point Interchange Impact Fee - $3.5 million
V.RESERVES
In FY 2018-19,General Fund revenues,excluding Measure W,were $121.9 million.In keeping with the City’s
Reserve Policy of maintaining 20 percent of operating revenues,the City’s reserves levels will need to increase
by approximately $2.0 million, from $22.3 million to $24.4 million.
After meeting the reserves requirement noted above,the General Fund has $11.1 million in surplus equity.Staff
recommends that the City Council authorize transfer of $10.9 million to the City’s Infrastructure Reserve Fund
to support future infrastructure needs.Staff further recommends that the $100,000 be appropriated for Census
2020 and $100,000 be appropriated for the Jobs for Youth Program.
CONCLUSION
The surge in development and strength of the larger Bay Area economy has helped fuel the health of the City of
South San Francisco’s financial position,as reflected in the FY2018-19 CAFR.Staff recommends that the
Budget Standing Committee accept the overview of the CAFR and refer both the financial results and
appropriation request to the January 22, 2019 Council meeting for full Council acceptance.
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FY2018-19 YEAR END SUMMARY
GENERAL FUND OPERATING SUMMARY
Favorable/
(Unfavorable)% Variance
Property Taxes 34,143,627$ 35,345,743$ 38,659,658$ 3,313,915$ 9.4%
Sales Tax 17,567,674 17,203,726 19,606,689 2,402,963 14.0%
Transient Occupancy Tax 13,978,533 15,834,000 17,091,222 1,257,222 7.9%
Other Taxes 5,869,611 5,833,028 4,995,404 (837,624) -14.4%
Franchise Fees 4,403,493 4,000,000 4,469,808 469,808 11.7%
Building and Fire Permits 14,674,810 12,072,049 15,381,415 3,309,365 27.4%
Fines and Forfeitures 423,604 618,500 926,728 308,228 49.8%
Intergovernmental 2,610,231 3,412,076 2,867,795 (544,281) -16.0%
Charges for Services 10,924,666 9,328,527 11,563,754 2,235,227 24.0%
Use of Money & Property 6,837,571 5,309,459 6,078,798 769,339 14.5%
Other Revenues 266,838 289,171 330,845 41,674 14.4%
Total Revenues 111,700,656$ 109,246,280$ 121,972,118$ 12,725,838$ 11.6%
Add Prior Year Committed reserves - 7,215,213 - -
Total Available Resources 111,700,656$ 116,461,493$ 121,972,118$ 12,725,838$
(Favorable)/
Unfavorable % Variance
City Council 239,260$ 280,694$ 258,759$ -$ (21,935.08)$ -7.8%
City Clerk 660,306$ 817,567$ 770,987$ 32,924 (13,656.03)$ -1.7%
City Treasurer 135,218$ 132,900$ 123,504$ - (9,395.84)$ -7.1%
City Attorney 996,380$ 1,081,463$ 961,588$ - (119,874.92)$ -11.1%
City Manager 2,668,716$ 5,684,184$ 2,298,368$ 3,012,058 (373,757.98)$ -6.6%
Finance 3,080,770$ 3,384,365$ 2,789,191$ 384,786 (210,387.65)$ -6.2%
Non-Departmental 1,049,187$ 1,130,087$ 1,218,354$ 45,669 133,936.81$ 11.9%
Human Resources 1,541,521$ 1,780,097$ 1,621,404$ 124,203 (34,490.14)$ -1.9%
Economic & Community Development 7,722,681$ 12,443,981$ 8,433,295$ 5,885,299 1,874,612.83$ 15.1%
Fire 26,059,068$ 28,959,533$ 27,563,733$ 1,048,780 (347,020.46)$ -1.2%
Police 26,639,005$ 29,254,475$ 28,482,441$ - (772,033.81)$ -2.6%
Public Works 5,014,342$ 6,512,375$ 5,787,769$ 1,043,595 318,989.67$ 4.9%
Library 5,379,836$ 6,149,810$ 5,628,684$ 26,858 (494,267.76)$ -8.0%
Parks & Recreation 15,468,353$ 17,103,184$ 16,530,599$ 264,516 (308,069.20)$ -1.8%
Total Expenditures 96,654,644$ 114,714,714$ 102,468,676$ 11,868,688$ (377,350)$ -0.3%
Net Operating Surplus/ (Deficit)15,046,012$ 1,746,779$ 19,503,442$
Other Financing Sources / (Uses)
Transfers in 8,710,123$ 5,579,214$ 7,143,014$ -$ 1,563,800$ 28%
Transfers out 20,887,464 5,637,057 5,651,831 - 14,774 0%
Total Other Financing Sources/ (Uses)(12,177,341)$ (57,844)$ 1,491,183$ -$ 1,549,027$ 28%
Net Change in Fund balance 2,868,671$ 1,688,935$ 20,994,625$
Net Fund Balance 20,994,625
Amount needed to meet the City's Reserves Policy 2,053,489
Encumbrances and Commitments to long-term projects (CIP, etc)7,841,136
General Fund Surplus Equity 11,100,000
Recommended Appropriations:
Transfer to Infrastructure Reserves $ 10,900,000
Census 2020 Outreach 100,000$
Summer Jobs for Youth Program 100,000$
Variance from 2018-19
Amended
Expenditures
Actual
2017-18
Amended
2018-19
Actual
2018-19
Carryover
Purchase Orders
Variance from 2018-19
Amended
Revenues
Actual
2017-18
Amended
2018-19
Actual
2018-19
Gas Tax Fund
Revenues
2017-18
Actual
2018-19
Adopted 2018-19 Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Intergovernmental $ 1,531,782 $ 1,700,688 $ 1,700,688 $ 1,805,564 $ (104,876)106%
Use of Money & Property $ 547 $ 15,000 $ 15,000 $ 15,032 $ (32)100%
Transfers In $ - $ - $ - $ - n/a
Total Revenues $ 1,532,329 $ 1,715,688 $ 1,715,688 $ 1,820,596 $ (104,908)106%
Expenditures
2017-18
Actual
2018-19
Adopted 2018-19 Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Transfers Out $ 1,936,652 $ 1,591,301 $ 2,455,104 $ 1,825,697 $ 629,407 74%
Total Expenditures $ 1,936,652 $ 1,591,301 $ 2,455,104 $ 1,825,697 $ 629,407 74%
Net Surplus /
(Deficit) $ (5,101)
Reserve
Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Encumbrances $ - $ - $ -
CIP $ 836,803 $ 552,995 $ 283,808
Unrealized $ 10,205 $ 16,933 $ (6,728)
Unassigned $ (319,785) $ (42,705) $ (277,080)
Total Fund $ 527,223 $ 527,223 $ -
Measure A Fund
Revenues 2017-18 Actual 2018-19 Adopted 2018-19 Amended 2018-19 Actual
Variance from
Amended Budget % of Budget
Sales Tax 1,476,167$ 1,458,995$ 1,468,995$ 1,762,540$ (293,545)$ 120%
Use of Money & Property 4,544$ 25,000$ 25,000$ 111,632$ (86,632)$ 447%
Total Revenues 1,480,711$ 1,483,995$ 1,493,995$ 1,874,172$ (380,177)$ 125%
Expenditures 2017-18 Actual 2018-19 Adopted 2018-19 Amended 2018-19 Actual
Variance from
Amended Budget % of Budget
Transfers Out 704,199$ 1,616,268$ 4,545,940$ 1,431,441$ 3,114,499$ 31%
Total Expenditures 704,199$ 1,616,268$ 4,545,940$ 1,431,441$ 3,114,499$ 31%
Net Surplus / (Deficit) 442,731$
Reserve Type Beginning Balance Ending Balance
(Increase) /
Decrease
Encumbrances -$ -$ -$
CIP 2,920,772$ 3,085,421$ (164,649)$
Unrealized Gains/Losses (15,658)$ 34,278$ (49,936)$
Unassigned 60,816$ (153,769)$ 214,585$
Total Fund Balance 2,965,930$ 2,965,930$ -$
Road Maintenance & Rehabilitation Act (SB 1) Fund
Revenues 2017-18 Actual
2018-19
Adopted 2018-19 Amended 2018-19 Actual
Variance from Amended
Budget % of Budget
Intergovernmental 301,706$ 1,109,449$ 1,109,449$ 1,207,751$ (98,302)$ 109%
Use of Money & Property (627)$ -$ -$ 24,436$ (24,436)$ n/a
Total Revenues 301,079$ 1,109,449$ 1,109,449$ 1,232,187$ (122,738)$ 111%
Expenditures 2017-18 Actual
2018-19
Adopted 2018-19 Amended 2018-19 Actual
Variance from Amended
Budget % of Budget
Transfers Out 30,130$ 1,089,000$ 1,408,870$ 175,641$ 1,233,229$ 12%
Total Expenditures 30,130$ 1,089,000$ 1,408,870$ 175,641$ 1,233,229$ 12%
Net Surplus /
(Deficit) 1,056,546$
Reserve Type Beginning Ending Balance (Increase) /
Encumbrances -$ -$ -$
CIP 319,870$ 1,233,228$ (913,358)$
Unrealized Gains/Losses (1,217)$ 10,264$ (11,481)$
Unassigned (47,704)$ (972,543)$ 924,839$
Total Fund Balance 270,949$ 270,949$ -$
Airport Noise Insulation Program (ANIP) Fund
Revenues
2017-18
Actual
2018-19
Adopted 2018-19 Amended
2018-19
Actual
Variance from
Amended Budget % of Budget
Intergovernmental 5,345$ -$ -$ -$ -$ n/a
Use of Money & Property 880$ 4,000$ 4,000$ 25,264$ (21,264)$ 632%
Total Revenues 6,225$ 4,000$ 4,000$ 25,264$ (21,264)$ 632%
Expenditures
2017-18
Actual
2018-19
Adopted 2018-19 Amended
2018-19
Actual
Variance from
Amended Budget % of Budget
Supplies & Services 6,225$ -$ -$ 25,264$ (25,264)$ n/a
Total Expenditures 6,225$ -$ -$ 25,264$ (25,264)$ n/a
Net Surplus /
(Deficit) -$
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Encumbrances -$ -$ -$
CIP -$ -$ -$
Unrealized Gains/Losses 26,608$ 37,917$ (11,309)$
Unassigned (26,608)$ (37,917)$ 11,309$
Total Fund Balance -$ -$ -$ 25,264.00
Community Development Block Grant (CDBG) Fund
Revenues
2017-18
Actual
2018-19
Adopted 2018-19 Amended 2018-19 Actual
Variance from Amended
Budget % of Budget
Intergovernmental 818,724$ 415,000$ 415,000$ 447,793$ (32,793)$ 108%
Use of Money & Property 22,133$ 80,000$ 80,000$ 21,156$ 58,844$ 26%
Miscellaneous Revenue -$ -$ -$ 11,130$ (11,130)$ n/a
Total Revenues 840,857$ 495,000$ 495,000$ 480,079$ 14,921$ 97%
Expenditures
2017-18
Actual
2018-19
Adopted 2018-19 Amended 2018-19 Actual
Variance from Amended
Budget % of Budget
Salaries & Benefits 78,516$ 81,535$ 81,535$ 1,820$ $ 79,715 2%
Supplies & Services 971,879$ 496,950$ 810,495$ 197,024$ $ 613,471 24%
Transfers Out -$ -$ 95,330$ -$ 95,330$ 0%
Total Expenditures 1,050,395$ 578,485$ 987,360$ 198,844$ 788,516$ 0%
Net Surplus /
(Deficit) 281,235$
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Encumbrances 313,544$ 196,793$ 116,751$
Loans Receivable 418,484$ 309,823$ 108,661$
CIP 95,330$ -$ 95,330$
Unassigned (558,007)$ (237,265)$ (320,742)$
Total Fund Balance 269,351$ 269,351$ -$
Common Greens Funds
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended 2018-19 Actual
Variance from
Amended Budget % of Budget
Property Tax 1,846,016$ 1,730,539$ 1,730,539$ 1,937,909$ 207,370$ 112%
Total Revenues 1,846,016$ 1,730,539$ 1,730,539$ 1,937,909$ 207,370$ 112%
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended 2018-19 Actual
Variance from
Amended Budget % of Budget
Salaries & Benefits 494,390$ 730,819$ 730,819$ 554,693$ $ (176,126)76%
Supplies & Services 452,555$ 514,148$ 564,088$ 585,741$ $ 21,653 104%
Interdepartmental Charges 319,335$ 328,870$ 328,870$ 328,870$ $ - 100%
Transfers Out -$ -$ $ - n/a
Total Expenditures 1,266,280$ 1,573,837$ 1,623,777$ 1,469,304$ (154,473)$ 90%
Net Surplus /
(Deficit) 468,605$
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Encumbrances -$
Unrealized Gains/Losses -$
CIP 73,542$ 73,542$ -$
Unassigned 3,068,562$ 3,068,562$ -$
Total Fund Balance 3,142,104$ 3,142,104$ -$
City Housing Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Use of Money & Property 585,163$ 167,000$ 167,000$ 304,949$ (137,949)$ 183%
Other Revenues -$ 140,000$ 140,000$ -$ 140,000$ 0%
Total Revenues 585,163$ 307,000$ 307,000$ 304,949$ 2,051$ 99%
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Salaries & Benefits 62,757$ 75,000$ 75,000$ 38,158$ $ 36,842 51%
Supplies & Services (602,814)$ 462,800$ 463,099$ 52,496$ $ 410,603 11%
Interdepartmental Charges 5,150$ 5,305$ 5,305$ 5,305$ $ - 100%
Transfers Out -$ -$ -$ -$ $ - n/a
Total Expenditures (534,907)$ 543,105$ 543,404$ 95,959$ 447,445$ 18%
Net Surplus /
(Deficit) $ 208,990
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Encumbrances 299$ 6,267$ (5,968)$
CIP -$ -$ -$
Loans Receivable 1,020,193$ 891,227$ 128,966$
ROEM Development 2,450,000$ 2,450,000$ -$
Unrealized Gains/Losses (65,245)$ 7,223$ (72,468)$
Unassigned 2,373,001$ 2,423,531$ (50,530)$
Total Fund Balance 5,778,248$ 5,778,248$ -$
Solid Waste Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended 2018-19 Actual
Variance from Amended
Budget % of Budget
Charges for Services 195,059$ 180,000$ 180,000$ 201,008$ (21,008)$ 112%
Total Revenues 195,059$ 180,000$ 180,000$ 201,008$ (21,008)$ 112%
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended 2018-19 Actual
Variance from Amended
Budget % of Budget
Supplies & Services 67,008$ 110,150$ 181,230$ 49,360$ $ 131,870 27%
Interdepartmental Charges 20,188$ 20,794$ 20,794$ 20,794$ $ - 100%
Transfers Out 225,408$ -$ 146,537$ 4,272$ $ 142,265 3%
Total Expenditures 312,604$ 130,944$ 348,561$ 74,426$ 274,135$ 21%
Net Surplus /
(Deficit) $ 126,582
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Encumbrances 71,080$ 123,886$ (52,806)$
CIP 165,930$ 142,265$ 23,665$
Unrealized Gains/Losses -$ -$ -$
Unassigned 188,442$ 159,301$ 29,141$
Total Fund Balance 425,452$ 425,452$ -$
Supplemental Law Enforcement Services Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Sales Tax 139,556$ 100,000$ 100,000$ 150,768$ $ (50,768)151%
Use of Money & Property 231$ -$ -$ 1,075$ (1,075)$ n/a
Total Revenues 139,787$ 100,000$ 100,000$ 151,843$ (51,843)$ 152%
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Salaries & Benefits 139,787$ -$ -$ 50,847$ $ (50,847)n/a
Transfers Out -$ 100,000$ 100,000$ 100,000$ $ - 100%
Total Expenditures 139,787$ 100,000$ 100,000$ 150,847$ (50,847)$ 151%
Net Surplus /
(Deficit) $ 996
Reserve
Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Encumbrances -$
CIP -$
Unrealized Gains/Losses (794)$ (331)$ (463)$
Unassigned 896$ 433$ 463$
Total Fund Balance 102$ 102$ -$
Developer Deposits Fund
Revenues 2017-18 Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Charges for Services 2,474,089$ -$ -$ 1,616,937$ $ (1,616,937)n/a
Use of Money & Property 8,490$ -$ -$ 190,566$ $ (190,566)n/a
Other Revenues 32,911$ -$ -$ -$ $ - n/a
Total Revenues 2,515,490$ -$ -$ 1,807,503$ (1,807,503)$ n/a
Expenditures 2017-18 Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Salaries & Benefits 8,942$ -$ -$ 11,791$ $ (11,791)n/a
Supplies & Services 373,252$ -$ 97,670$ 229,801$ $ (132,131)235%
Transfers Out 659,965$ 1,307,500$ 4,348,487$ 3,975,947$ $ 372,540 91%
Total Expenditures 1,042,159$ 1,307,500$ 4,446,157$ 4,217,539$ 228,618$ 95%
Net Surplus /
(Deficit) $ (2,410,036)
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Encumbrances 97,670$ 103,424$ (5,754)$
CIP -$ 212,539$ (212,539)$
Unrealized Gains/Losses (74,991)$ 10,088$ (85,079)$
Permit Program Maintenance 252,739$ 319,207$
General Plan Maintenance 3,706,552$ 1,012,868$
Fire Department (Genesis Development)286,100$ 286,100$
Fire Department (Fire & Life Safety)-$ 345,295$
Unassigned 482,253$ 2,460,802$ (1,978,549)$
Total Fund Balance 4,750,323$ 4,750,323$ (2,281,921)$
City Programs Special Revenue Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from
Amended Budget % of Budget
Charges for Services 56,614$ -$ -$ 71,186$ $ (71,186)n/a
Use of Money & Property 3,251$ -$ -$ 106,854$ $ (106,854)n/a
Transfers In -$ -$ -$ 2,236,224$ $ (2,236,224)n/a
Other Revenues 723,616$ 1,000,000$ 1,000,000$ 1,179,126$ $ (179,126)118%
Total Revenues 783,481$ 1,000,000$ 1,000,000$ 3,593,390$ (2,593,390)$ 359%
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from
Amended Budget % of Budget
Supplies & Services 447,729$ 3,000$ 3,000$ 333,024$ $ (330,024)11101%
Capital Outlay -$ -$ -$ -$ $ - n/a
Transfers Out 3,096,156$ 620,000$ 967,496$ 88,274$ $ 879,222 9%
Total Expenditures 3,543,885$ 623,000$ 970,496$ 421,298$ 549,198$ 43%
Net Surplus /
(Deficit) $ 3,172,092
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Encumbrances -$ -$ -$
CIP 322,686$ -$ 322,686$
Unrealized Gains/Losses (74,805)$ (41,527)$ (33,278)$
All Other Reserves 1,368,066$ 4,540,159$
Unassigned (240,906)$ (3,123,591)$ 2,882,685$
Total Fund Balance 1,375,041$ 1,375,041$ 3,172,093$
Transit Station Enhancement In-Lieu Fee Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from
Amended Budget % of Budget
Use of Money & Property 903$ -$ -$ 41,513$ $ (41,513)n/a
Other Revenues 599,718$ -$ -$ 1,338,235$ $ (1,338,235)n/a
Total Revenues 600,621$ -$ -$ 1,379,748$ (1,379,748)$ n/a
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from
Amended Budget % of Budget
Transfers Out 72$ -$ 743,166$ 235,718$ $ 507,448 32%
Total Expenditures 72$ -$ 743,166$ 235,718$ 507,448$ 32%
Net Surplus /
(Deficit) $ 1,144,030
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Encumbrances -$ -$ -$
CIP 493,166$ 299,211$ 193,956$
Unrealized Gains/Losses (10,420)$ 7,969$ (18,389)$
Unassigned 176,784$ 352,351$ (175,567)$
Total Fund Balance 659,530$ 659,530$ -$
Capital Improvements Projects Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Intergovernmental 3,079,247$ 7,010,680$ 20,637,483$ 6,641,790$ $ 13,995,693 32%
Charges for Services -$ 1,820,480$ 2,820,480$ -$ $ 2,820,480 0%
Other Revenues -$ -$ 850,000$ 850,000$ $ - 100%
Transfers In 10,217,391$ 23,359,987$ 48,448,953$ 15,087,485$ $ 33,361,468 31%
Total Revenues 13,296,638$ 32,191,147$ 72,756,916$ 22,579,275$ 50,177,641$ 31%
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Salaries & Benefits 406,847$ -$ (108,096)$ 275,047$ $ (383,143)-254%
Supplies & Services 12,604,045$ 32,191,147$ 73,393,626$ 25,433,784$ $ 47,959,842 35%
Total Expenditures 13,010,892$ 32,191,147$ 73,285,530$ 25,708,831$ 47,576,699$ 35%
Net Surplus /
(Deficit) $ (3,129,556)
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Encumbrances 14,197,099$ 18,444,492$ (4,247,393)$
ADA Improvements 151,664$ 144,703$ 6,961$
Unrealized Gains/Losses -$ -$ -$
Unassigned (14,151,347)$ (18,391,779)$ 4,240,432$
Total Fund Balance 197,416$ 197,416$ 0$
Genentech Prepaid Capital Projects Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Use of Money & Property (127)$ -$ -$ 6,371$ $ (6,371)n/a
Total Revenues (127)$ -$ -$ 6,371$ (6,371)$ n/a
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Supplies & Services 69,153$ -$ -$ -$ $ - n/a
Transfers Out -$ -$ 1,525,129$ -$ $ 1,525,129 0%
Total Expenditures 69,153$ -$ 1,525,129$ -$ 1,525,129$ 0%
Net Surplus /
(Deficit) $ 6,371
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Encumbrances -$ -$ -$
CIP 1,525,129$ -$ 1,525,129$
Unrealized Gains/Losses (92,558)$ (88,159)$ (4,399)$
Unassigned (1,429,326)$ 91,404$ (1,520,730)$
Total Fund Balance 3,245$ 3,245$ (0)$
Oyster Point Development Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Charges for Services 503,827$ -$ -$ 781,238$ $ (781,238)n/a
Use of Money & Property -$ -$ -$ 600$ $ (600)n/a
Transfers In 3,707,728$ -$ -$ 4,940,441$ $ (4,940,441)n/a
Total Revenues 4,211,554$ -$ -$ 5,722,279$ (5,722,279)$ n/a
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Supplies & Services 4,420,044$ -$ -$ 5,437,619$ $ (5,437,619)n/a
Total Expenditures 4,420,044$ -$ -$ 5,437,619$ (5,437,619)$ n/a
Net Surplus /
(Deficit) $ 284,660
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Encumbrances 246,374$ 241,002$ 5,372$
CIP -$ -$
Unrealized Gains/Losses -$ -$ -$
Unassigned (454,864)$ (449,492)$ (5,372)$
Total Fund Balance (208,490)$ (208,490)$ -$
Sewer Enterprise Fund
Revenues 2017-18 Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Charges for Services 28,251,611$ 31,936,708$ 35,924,315$ 29,900,342$ $ 6,023,973 83%
Use of Money & Property 35,878$ 110,000$ 110,000$ 488,429$ $ (378,429)444%
Other Financing Sources -$ 2,192,400$ 53,403,000$ -$ $ 53,403,000 n/a
Other Revenues -$ -$ -$ 5,213$ $ (5,213)n/a
Transfers In 111,936$ 7,464,775$ 14,656,056$ 651,572$ $ 14,004,484 4%
Total Revenues 28,399,425$ 41,703,883$ 104,093,371$ 31,045,555$ 73,047,816$ 30%
Expenditures 2017-18 Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Salaries & Benefits 10,528,403$ 9,395,920$ 9,930,962$ 10,940,416$ $ (1,009,454)110%
Supplies & Services 10,175,459$ 19,896,431$ 92,680,281$ 26,075,155$ $ 66,605,126 28%
Capital Outlay 1,251,848$ 276,000$ 276,000$ (13,755,428)$ $ 14,031,428 -4984%
Debt Service 964,352$ 5,707,526$ 5,707,526$ 838,647$ $ 4,868,879 15%
Interdepartmental Charges 1,532,275$ 1,591,306$ 1,591,306$ 1,591,306$ $ (0)100%
Transfers Out 54,549$ -$ -$ -$ $ - n/a
Total Expenditures 24,506,886$ 36,867,183$ 110,186,075$ 25,690,096$ 84,495,979$ 23%
Net Surplus /
(Deficit) $ 5,355,459
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Unassigned (26,855,915)$ (78,743,978)$ 51,888,063$
Investment in Capital Assests - Net of Debt 77,283,881$ 86,966,608$ (9,682,726)$
Encumbrances 7,480,241$ 46,087,497$
Capital Reserve 4,074,000$ 4,074,000$
Operating Reserve 4,369,942$ 4,893,885$ (523,943)$
Current CIP 10,339,600$ 13,197,393$
Unrealized Gains/Losses (250,055)$ (33,710)$
San Bruno Future CIP 59,241$ 59,241$
218 Littlefield Loading Dock 65,520$ 65,520$ -$
Total Fund Balance 76,566,456$ 76,566,456$ 41,681,394$
Parking District Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended 2018-19 Actual
Variance from Amended
Budget % of Budget
Charges for Services 1,084,472$ 895,000$ 895,000$ 1,180,538$ $ (285,538)132%
Use of Money & Property 101,929$ 10,000$ 10,000$ 105,817$ $ (95,817)1058%
Transfers In -$ 800,000$ 800,000$ -$ $ 800,000 0%
Total Revenues 1,186,401$ 1,705,000$ 1,705,000$ 1,286,355$ 418,645$ 75%
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended 2018-19 Actual
Variance from Amended
Budget % of Budget
Salaries & Benefits 312,335$ 322,945$ 339,666$ 295,417$ $ 44,249 87%
Supplies & Services 627,636$ 996,232$ 1,372,609$ 235,288$ $ 1,137,321 17%
Capital Outlay 253,826$ -$ -$ 253,826$ $ (253,826)0%
Interdepartmental Charges 108,013$ 111,327$ 111,327$ 111,327$ $ - 100%
Total Expenditures 1,301,809$ 1,430,504$ 1,823,602$ 895,857$ 927,745$ 49%
Net Surplus /
(Deficit) $ 390,498
Reserve Type
Beginning
Balance
Ending
Balance
(Increase) /
Decrease
Unassigned 2,400,824$ 1,963,282$ 437,541$
Investment in Capital Assests - Net of Debt 10,946,647$ 10,692,822$ 253,826$
Encumbrances 249,273$ 135,899$ 113,374$
CIP 238,770$ 996,338$ (757,567)$
Unrealized Gains/Losses (41,502)$ 5,672$ (47,174)$
Total Fund Balance 13,794,013$ 13,794,013$ 0$
Sewer Capacity Charges Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Use of Money & Property 12,600$ -$ -$ 361,686$ $ (361,686)n/a
Other Revenues 5,552,734$ 200,000$ 200,000$ 2,825,571$ $ (2,625,571)1413%
Total Revenues 5,565,334$ 200,000$ 200,000$ 3,187,257$ (2,987,257)$ 1594%
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Supplies & Services (564)$ -$ -$ (2,100)$ $ 2,100 n/a
Interdepartmental Charges 2,575$ 2,652$ 2,652$ 2,652$ $ - 100%
Transfers Out -$ -$ 6,132,988$ 369,745$ 6%
Total Expenditures 2,011$ 2,652$ 6,135,640$ 370,297$ 2,100$ 6%
Net Surplus /
(Deficit) $ 2,816,960
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Unassigned 9,606,306$ 3,681,528$ 5,924,777$
CIP -$ 5,763,243$ (5,763,243)$
Unrealized Gains/Losses (99,708)$ 61,826$ (161,534)$
Total Fund Balance 9,506,598$ 9,506,598$ 0$
Storm Water Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Fines & Forfeitures 3,100$ 5,000$ 5,000$ 2,700$ $ 2,300 54%
Intergovernmental 247,151$ -$ -$ 752,849$ $ (752,849)n/a
Charges for Services 406,064$ 405,000$ 405,000$ 410,600$ $ (5,600)101%
Use of Money & Property 1,943$ 5,000$ 5,000$ 39,477$ $ (34,477)790%
Transfers In 2,023,518$ 1,120,000$ 1,833,540$ 1,449,650$ $ 383,890 79%
Total Revenues 2,681,776$ 1,535,000$ 2,248,540$ 2,655,276$ (406,736)$ 118%
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Salaries & Benefits 738,171$ 712,095$ 712,095$ 704,852$ $ 7,243 99%
Supplies & Services 1,605,782$ 429,688$ 2,127,497$ 1,342,307$ $ 785,190 63%
Capital Outlay (1,377,519)$ -$ -$ (936,473)$ $ 936,473 n/a
Interdepartmental Charges 68,719$ 70,425$ 70,425$ 70,425$ $ - 100%
Transfers Out 83,528$ -$ -$ -$ $ - 0%
Total Expenditures 1,118,681$ 1,212,208$ 2,910,017$ 1,181,111$ 1,728,906$ 41%
Net Surplus /
(Deficit) $ 1,474,165
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Unassigned 118,975$ (453,696)$ 572,671$
Investment in Capital Assests - Net of Debt 1,867,376$ 2,803,849$ (936,473)$
Encumbrances 832,439$ 551,572$ 280,866$
CIP 190,359$ 89,861$ 100,498$
Unrealized Gains/Losses (26,646)$ (9,084)$ (17,562)$
Total Fund Balance 2,982,502$ 2,982,502$ 0$
City Service (Garage) Fund
Revenues 2017-18 Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Use of Money & Property 694$ -$ -$ 18,890$ $ (18,890)n/a
Other Revenues 1,650,018$ 1,650,000$ 1,650,000$ 1,650,018$ $ (18)100%
Total Revenues 1,650,712$ 1,650,000$ 1,650,000$ 1,668,908$ (18,908)$ 101%
Expenditures 2017-18 Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Salaries & Benefits 653,854$ 641,697$ 641,697$ 625,761$ $ 15,936 98%
Supplies & Services 917,143$ 968,150$ 968,150$ 1,084,951$ $ (116,801)112%
Capital Outlay 580$ -$ -$ 290$ $ (290)n/a
Interdepartmental Charges 20,433$ 21,397$ 21,397$ 21,397$ $ 0 100%
Total Expenditures 1,592,010$ 1,631,244$ 1,631,244$ 1,732,399$ (101,155)$ 106%
Net Surplus /
(Deficit) $ (63,491)
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Unassigned 433,537$ 425,398$ 8,139$
Investment in Capital Assests - Net of Debt 290$ -$ 290$
Unrealized Gains/Losses (14,197)$ (5,768)$ (8,429)$
Total Fund Balance 419,630$ 419,630$ -$
Self Insurance Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Intergovernmental 18,271$ -$ -$ 18,271$ $ (18,271)n/a
Charges for Services (2,739)$ -$ -$ -$ $ - n/a
Use of Money & Property 16,053$ 75,000$ 75,000$ 419,878$ $ (344,878)560%
Other Revenues 4,249,265$ 4,559,604$ 4,559,604$ 6,057,262$ $ (1,497,659)133%
Total Revenues 4,280,851$ 4,634,604$ 4,634,604$ 6,495,411$ (1,860,808)$ 140%
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Salaries & Benefits 1,087,131$ 650,000$ 650,000$ 925,210$ $ (275,210)142%
Supplies & Services 3,442,507$ 3,909,596$ 3,909,596$ 5,196,932$ $ (1,287,336)133%
Total Expenditures 4,529,638$ 4,559,596$ 4,559,596$ 6,122,142$ (1,562,546)$ 134%
Net Surplus /
(Deficit) $ 373,269
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Unassigned 890,331$ 702,834$ 187,497$
Unrealized Gains/Losses (206,053)$ (18,556)$ (187,497)$
Total Fund Balance 684,278$ 684,278$ -$
Benefits Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Charges for Services 1,893$ -$ -$ 1,171$ $ (1,171)n/a
Use of Money & Property 12,646$ 100,000$ 100,000$ 366,556$ $ (266,556)367%
Other Revenues 13,688,876$ 13,235,490$ 13,235,490$ 13,779,943$ $ (544,453)104%
Transfers In 1,296,000$ 250,000$ 250,000$ 250,000$ $ 0 100%
Total Revenues 14,999,415$ 13,585,490$ 13,585,490$ 14,397,670$ (812,180)$ 106%
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Salaries & Benefits 12,916,577$ 14,908,907$ 14,908,907$ 14,074,609$ $ 834,298 94%
Supplies & Services 1,684$ 10,000$ 10,000$ 44,483$ $ (34,483)445%
Total Expenditures 12,918,261$ 14,918,907$ 14,918,907$ 14,119,092$ 799,815$ 95%
Net Surplus /
(Deficit) $ 278,578
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Unassigned (1,855)$ (166,540)$ 164,685$
Post Employment Benefits 4,522,063$ 4,522,063$ -$
Unrealized Gains/Losses (317,001)$ (152,316)$ (164,685)$
CalPERS Stabilization 5,545,104$ 5,545,104$ -$
Total Fund Balance 9,748,311$ 9,748,311$ 0$
Equipment Replacement Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Use of Money & Property 46,212$ 95,000$ 95,000$ 184,281$ $ (89,281)194%
Other Financing Sources -$ 700,000$ 700,000$ -$ $ 700,000 0%
Other Revenues 1,808,587$ 1,746,503$ 1,746,503$ 1,634,961$ $ 111,541 94%
Transfers In 1,200,000$ -$ -$ -$ $ - n/a
Total Revenues 3,054,799$ 2,541,503$ 2,541,503$ 1,819,242$ 722,260$ 72%
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Supplies & Services (372,203)$ 176,844$ 208,538$ -$ $ 208,538 0%
Capital Outlay 509,864$ 1,200,000$ 3,194,347$ -$ $ 3,194,347 0%
Debt Service 585,851$ 523,766$ 523,766$ -$ $ 523,766 0%
Transfers Out 184,087$ 35,000$ 43,336$ -$ $ 43,336 0%
Total Expenditures 907,599$ 1,935,610$ 3,969,987$ -$ 3,969,987$ 0%
Net Surplus /
(Deficit) $ 1,819,242
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Unassigned 1,334,137$ 1,957,152$ (623,015)$
Investment in Capital Assests - Net of Debt 4,308,511$ 4,157,938$ 150,573$
Encumbrances 2,026,041$ 1,454,847$ 571,193$
Vehicle Replacement 431,812$ 431,812$ -$
CIP 8,336$ 43,336$ (35,000)$
Unrealized Gains/Losses (38,730)$ 25,022$ (63,752)$
Equipment Replacement 140,526$ 140,526$ 0$
Computer Hardware Replacement 140,526$ 140,526$ 0$
Total Fund Balance 8,351,159$ 8,351,159$ (0)$
Information Technology (IT) Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Charges for Services 56,001$ 40,000$ 40,000$ 96,326$ $ (56,326)241%
Use of Money & Property 1,676$ 14,000$ 14,000$ 41,598$ $ (27,598)297%
Other Revenues 2,584,771$ 2,670,676$ 2,670,676$ 2,670,676$ $ (1)100%
Transfers In -$ 240,000$ 445,000$ -$ $ 445,000 0%
Total Revenues 2,642,448$ 2,964,676$ 3,169,676$ 2,808,600$ 361,075$ 89%
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Salaries & Benefits 1,145,674$ 1,313,513$ 1,313,513$ 1,317,355$ $ (3,842)100%
Supplies & Services 1,078,430$ 1,739,317$ 2,470,574$ 1,367,270$ $ 1,103,304 55%
Interdepartmental Charges 11,077$ 11,845$ 11,845$ 11,845$ $ - 100%
Total Expenditures 2,235,180$ 3,064,676$ 3,795,932$ 2,696,470$ 1,099,462$ 71%
Net Surplus / $ 112,130
Reserve Type Beginning Ending (Increase) /
Unassigned 76,436$ (249,532)$ 325,967$
Encumbrances 526,257$ 833,711$ (307,454)$
Unrealized Gains/Losses (18,523)$ (10)$ (18,513)$
Telecommunications Equipment 349,130$ 349,130$ -$
GIS Mapping Enhancements 76,275$ 76,275$ -$
Total Fund Balance 1,009,575$ 1,009,575$ (0)$
Public Educational Government (PEG) Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Franchise Fees 173,849$ 125,000$ 125,000$ 166,476$ $ (41,476)133%
Use of Money & Property 1,351$ 5,000$ 5,000$ 38,074$ $ (33,074)761%
Total Revenues 175,200$ 130,000$ 130,000$ 204,550$ (74,550)$ 157%
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Supplies & Services 4,585$ -$ 68,891$ 77,364$ $ (8,473)112%
Total Expenditures 4,585$ -$ 68,891$ 77,364$ (8,473)$ 112%
Net Surplus /
(Deficit) $ 127,186
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Unassigned 1,090,426$ 1,142,301$ (51,875)$
Encumbrances 68,891$ -$ 68,891$
Unrealized Gains/Losses (17,407)$ (390)$ (17,017)$
Total Fund Balance 1,141,910$ 1,141,910$ (0)$
Park Land Acquisition Fee Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Use of Money & Property (14)$ -$ -$ 16,622$ $ (16,622)n/a
Impact Fees 54,678$ -$ -$ 294,649$ $ (294,649)n/a
Total Revenues 54,664$ -$ -$ 311,271$ (311,271)$ n/a
Net Surplus /
(Deficit) $ 311,271
Reserve
Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Unassigned 55,110$ 47,106$ 8,004$
Unrealized Gains/Losses (446)$ 7,558$ (8,004)$
Total Fund Balance 54,664$ 54,664$ -$
Park Construction Fee Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Use of Money & Property (5)$ -$ -$ 20,812$ $ (20,812)m/a
Impact Fees 25,169$ -$ -$ 2,092,001$ $ (2,092,001)n/a
Total Revenues 25,164$ -$ -$ 2,112,813$ (2,112,813)$ n/a
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Transfers Out 7,550$ -$ 188,796$ 13,918$ $ 174,878 7%
Total Expenditures 7,550$ -$ 188,796$ 13,918$ 174,878$ 7%
Net Surplus /
(Deficit) $ 2,098,895
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Unassigned (207,159)$ (166,207)$ (40,952)$
CIP 224,950$ 174,878$ 50,072$
Unrealized Gains/Losses (172)$ 8,948$ (9,120)$
Total Fund Balance 17,619$ 17,619$ -$
East of 101 Sewer Impact Fee Fund
Revenues 2017-18 Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Use of Money & Property 2,655$ -$ -$ 100,304$ $ (100,304)n/a
Impact Fees 2,262,536$ -$ -$ 1,781,407$ $ (1,781,407)n/a
Total Revenues 2,265,191$ -$ -$ 1,881,711$ (1,881,711)$ n/a
Expenditures 2017-18 Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Indepartmental Charges 2,575$ 2,652$ 2,652$ 2,652$ $ - 100%
Transfers Out 111,936$ 3,300,000$ 3,527,395$ 281,827$ $ 3,245,568 8%
Total Expenditures 114,511$ 3,302,652$ 3,530,047$ 284,479$ 3,245,568$ 8%
Net Surplus /
(Deficit) $ 1,597,232
Reserve Type
Beginning
Balance Ending Balance
(Increase) /
Decrease
Unassigned 2,524,888$ (495,967)$ 3,020,855$
CIP 228,306$ 3,204,378$ (2,976,072)$
Unrealized Gains/Losses 85,709$ 130,492$ (44,783)$
Total Fund Balance 2,838,902$ 2,838,902$ -$
East of 101 Traffic Impact Fee Fund
Revenues 2017-18 Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Use of Money & Property 17,423$ -$ -$ 533,381$ $ (533,381)n/a
Impact Fees 5,698,649$ -$ -$ 8,304,582$ $ (8,304,582)n/a
Total Revenues 5,716,072$ -$ -$ 8,837,963$ (8,837,963)$ n/a
Expenditures 2017-18 Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Indepartmental Charges 2,575$ 2,652$ 2,652$ 2,652$ $ - 100%
Transfers Out 299,685$ 2,550,000$ 5,942,618$ 701,659$ $ 5,240,959 12%
Total Expenditures 302,260$ 2,552,652$ 5,945,270$ 704,311$ 5,240,959$ 12%
Net Surplus /
(Deficit) $ 8,133,652
Reserve Type
Beginning
Balance
Ending
Balance
(Increase) /
Decrease
Unassigned 9,282,680$ 8,171,097$ 1,111,583$
CIP 3,239,818$ 4,113,613$ (873,795)$
Unrealized Gains/Losses (62,693)$ 175,095$ (237,788)$
Total Fund Balance 12,459,805$ 12,459,805$ (0)$
Public Safety Impact Fee Fund
Revenues 2017-18 Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Use of Money & Property 1,538$ -$ -$ 33,639$ $ (33,639)n/a
Impact Fees 867,869$ -$ -$ 445,462$ $ (445,462)n/a
Total Revenues 869,407$ -$ -$ 479,101$ (479,101)$ n/a
Expenditures 2017-18 Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Supplies & Services -$ -$ 4,391$ 4,391$ $ - 100%
Transfers Out 427,503$ 250,880$ 328,601$ 9,517$ $ 319,084 3%
Total Expenditures 427,503$ 250,880$ 332,992$ 13,908$ 319,084$ 4%
Net Surplus / $ 465,193
Reserve Type
Beginning
Balance
Ending
Balance
(Increase) /
Decrease
Unassigned 766,675$ 514,693$ 251,982$
Encumbrances 4,391$ -$ 4,391$
CIP 77,721$ 319,084$ (241,363)$
Unrealized Gains/Losses (12,749)$ 2,261$ (15,010)$
Total Fund Balance 836,038$ 836,038$ 0$
Bicycle/Pedestrian Impact Fee Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Use of Money & Property (1)$ -$ -$ 746$ $ (746)n/a
Impact Fees 927$ -$ -$ 49,602$ $ (49,602)n/a
Total Revenues 926$ -$ -$ 50,348$ (50,348)$ n/a
Net Surplus /
(Deficit) $ 50,348
Reserve
Type
Beginning
Balance
Ending
Balance
(Increase) /
Decrease
Unassigned 932$ 607$ 325$
Unrealized Gains/Losses (6)$ 319$ (325)$
Total Fund Balance 926$ 926$ -$
Child Care Impact Fee Fund
Revenues
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Use of Money & Property 5,928$ -$ -$ 172,624$ $ (172,624)n/a
Impact Fees 1,289,382$ -$ -$ 747,845$ $ (747,845)n/a
Total Revenues 1,295,310$ -$ -$ 920,469$ (920,469)$ n/a
Expenditures
2017-18
Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Supplies & Services -$ -$ 99,988$ 73,500$ $ 26,488 74%
Salaries & Benefits 12$ -$ -$ -$ $ - n/a
Interdepartmental Charges 2,575$ 2,652$ 2,652$ 2,652$ $ - 100%
Total Expenditures 2,587$ 2,652$ 102,640$ 76,152$ 26,488$ 74%
Net Surplus /
(Deficit) $ 844,317
Reserve Type
Beginning
Balance
Ending
Balance
(Increase) /
Decrease
Unassigned 4,653,006$ 4,649,402$ 3,604$
Encumbrances 75,000$ 1,500$ 73,500$
Unrealized Gains/Losses (35,595)$ 41,509$ (77,104)$
Total Fund Balance 4,692,411$ 4,692,411$ -$
Oyster Point Interchange Fund
Revenues 2017-18 Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Use of Money & Property 2,629$ 46,385$ $ (46,385)n/a
Impact Fees 2,379,998$ 3,460,060$ $ (3,460,060)n/a
Total Revenues 2,382,627$ -$ -$ 3,506,445$ (3,506,445)$ n/a
Expenditures 2017-18 Actual
2018-19
Adopted
2018-19
Amended
2018-19
Actual
Variance from Amended
Budget % of Budget
Supplies & Services -$ -$ 52,561$ -$ $ 52,561 0%
Debt Service 2,382,000$ -$ -$ 3,464,000$ $ (3,464,000)n/a
Total Expenditures 2,382,000$ -$ 52,561$ 3,464,000$ (3,411,439)$ 6590%
Net Surplus
/ (Deficit) $ 42,445
Reserve Type
Beginning
Balance
Ending
Balance
(Increase) /
Decrease
Unassigned (30,139)$ 2,175$ (32,314)$
CIP 52,561$ -$ 52,561$
Unrealized Gains/Losses 7,389$ 27,636$ (20,247)$
Total Fund Balance 29,811$ 29,811$ 0$
FY 2018-2019
Year-End Results
Presentation to Budget Standing Committee
Janet Salisbury
06 JANUARY 2020
DISCLAIMER: Information contained herein represent the City’s financial position based upon
information available as of December 4, 2019. As it is being presented prior to
release of final opinion of the City’s auditors, it is subject to change.
AGENDA
1 Financial Highlights
2 General Fund Overview
3 Developer Impact Fees
4 Enterprise Funds
5 Recommended Council Actions
2
Citywide Financial Highlights for FY2018-19
1Financial Highlights
General Fund* Operating Surplus = $19.5 million
–Revenues (excluding transfers) = $121.9 million
–Expenditures (excluding transfers) = $102.5 million
Measure W Sales Tax Revenues = $12.6 million
–Represents $1.5 million (13%) increase from prior year
Pension Liability = $182.7 million
OPEB Liability = $ 60.5 million
Combined = $243.2 million
* Excludes Measure W Sales Tax
3
General Fund Revenues
Revenue Comparison (FY17-18, FY18-19 Adopted Budget, FY18-19)
0
5
10
15
20
25
30
35
40
$ millionFY2017-18 Results
FY2018-19 Adopted Budget
FY2018-19 Results
4
2General Fund Overview
TOTAL FY2018-19 Revenues (excluding transfers): $121.9M
General Fund Expenditures
Expenditure Comparison (FY17-18, FY18-19 Adopted Budget, FY18-19)
0
5
10
15
20
25
30
$ millionFY2017-18 Results
FY2018-19 Adopted Budget
FY2018-19 Results
5
2General Fund Overview
TOTAL FY2018-19 Expenditures (excluding transfers): $102.5M
Measure W Summary
Revenues/Expenditures by Fiscal Year
0
2
4
6
8
10
12
14
FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19$ millionRevenue Expenditure
6
2General Fund Overview
Total Fund Balance as of June 30, 2019: $14.07M
Total Fund Balance as of Dec. 15, 2019: $16.46M
Estimated Revenue for FY2019-20: $12.60M*
*Source: Avenu Insights & Analytics (Economic Review 2019Q2)
Developer Impact Fees
Revenue Comparison (FY16-17, FY17-18, FY18-19)
-
1
2
3
4
5
6
7
8
9
E101 Sewer E101 Traffic Sewer Capacity Charge Oyster Point
Improvement
Oyster Point
Development$ millionFY2016-17
FY2017-18
FY2018-19
7
3Impact Fees
Developer Impact Fees (cont.)
Revenue Comparison (FY16-17, FY17-18, FY18-19)
-
0.5
1.0
1.5
2.0
2.5
Public Safety Child Care Park Land Acquisition Parks Construction Bike/Ped Impact$ millionFY2016-17
FY2017-18
FY2018-19
8
3Impact Fees
Enterprise Funds (Business Type Activities)
4Enterprise Funds
Sewer Enterprise
–Net Position Increase = $5.3 million
–Revenues = $29.9 million
–Expenses = $24.9 million
Parking District
–Net Position Increase = $0.4 million
–Revenues = $1.2 million
–Expenses = $0.9 million
Storm Water Management
–Net Position Increase = $1.5 million
–Revenues = $0.4 million
–Expenses = $1.2 million
9
Recommended Council Actions
5Council Actions
General Fund Operating Surplus for FY 2018-19 = $19.5 million
Surplus Needed for General Reserves = $2.0 million
Encumbrances and other Accounting Transfers = $6.3 million
Remaining General Fund Surplus = $11.1 million
Recommended Council Appropriations:
–Jobs for Youth Program = $100,000
–Census 2020 = $100,000
–Transfer to Infrastructure Reserve = $10.9 million
1
0
QUESTIONS
11
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:19-1045 Agenda Date:1/6/2020
Version:1 Item #:3.
Report regarding submittal to the Successor Agency Oversight Board a Recognized Obligation Payment
Schedule and Administrative Budget for the period July 1,2020 through June 30,2021.(Janet Salisbury,
Director of Finance)
RECOMMENDATION
Staff requests that the Budget Standing Committee of the City of South San Francisco recommend that
City Council take the following actions at their January 8,2020 City Council meeting:1)adopt a
resolution approving the Successor Agency Administrative Budget for Fiscal Year 2020-21;and 2)adopt
a resolution approving the Recognized Obligation Payment Schedule for Fiscal Year 2020-21 and
recommend approving submittal to the San Mateo Countywide Oversight Board.
DISCUSSION
The form of the two resolutions that are recommended to be adopted at the January 8,2020 City Council
meeting are attached to this report.Attachment 1 is the resolution approving the administrative budget.The
ROPS 20-21 details can be found in Attachment 2 to this staff report.A total of $6,186,851 is requested to fund
ROPS 20-21 obligations,including $1,133,500 from Redevelopment Property Tax Trust Funds (“RPTTF”)and
$5,035,351 from Other Funds and Reserve Balances.The ROPS 20-21 requests an administrative cost
allowance of $200,000.
ROPS OBLIGATIONS
The ROPS 20-21 contains the following obligations:
·Item 11 -Bond Administration /Continuing Disclosure Cost -This item has been marked as retired as
all Successor Agency bonds were paid off in FY 2018-19 and there are no remaining bond
administration costs.
·Items 12,13,and 14 -Oyster Point Ventures DDA -$4,779,335 is requested for enforceable obligations
associated with Sections 3.2.1,3.4.1 and 5.2 of the DDA and for staff and legal expenses associated
with Successor Agency implementation of the DDA.Of this amount,only $1,133,500 is requested from
RPTTF,$3,112,924 from Other Funds held by the Successor Agency,and $532,911 is from Reserve
Balance held by the Successor Agency (excess PPA unallocated in prior periods).The investment of
RPTTF into the Oyster Point development will result in a significant increase in property tax revenues
for affected taxing agencies,from $840,000 prior to dissolution in 2011 to $23.23 million projected in
2024.
In summary,additional costs are required to be incurred resulting from:(1)the import of cover soil;(2)
the import of clay;(3)the cement treatment of refuse for purpose of compaction and (4)the
export/relocation of refuse on-site and off-site.The total amount of costs for these activities has
increased during construction from $9,505,703 estimated in January 2019 to $19,395,376 as estimated
in December 2019.The Developer and Successor Agency are sharing in these increased costs as part of
a proposed settlement agreement.The Developer’s agreement to share in these costs is expressly
City of South San Francisco Printed on 1/2/2020Page 1 of 4
powered by Legistar™
File #:19-1045 Agenda Date:1/6/2020
Version:1 Item #:3.
a proposed settlement agreement.The Developer’s agreement to share in these costs is expressly
contingent on the approval of the Successor Agency funding proposed in this ROPS for line items 12
and 13.These additional costs are necessary to allow the infrastructure required by the DDA to be
constructed as the additional work is necessary to provide,for example,a stable base under the streets
and utilities to the hub,the streets and utilities to the point and the parking area between the beach park
area and the ferry terminal.The necessity of this additional work was determined once the landfill cap
on the project site was opened and the contractor began to excavate and relocate solid waste and other
materials on site as required under the approved construction plans.The DDA anticipated the potential
for additional costs such as these in the exhibits related to section 3.2.1 which provides,in part,that the
“quantities,scope of work,and cost estimates [for the required infrastructure]will be modified when
construction drawings are prepared”(see Exhibit 3.2.1A).Although not anticipated,any additional
costs for these items beyond the amount sought herein would be sole responsibility of the Developer.
Item 12 requests $3,310,464 ($3,112,924 from Other Funds and $197,540 from RPTTF)for additional
costs associated with:
1)Imported cover soil and clay that is necessary for street and utilities to the hub (the Successor
Agency is responsible for 20 percent of these costs)[3.2.1(i)(1)and (ii)],the streets and utilities
to point [3.2.1(i)(2)and (ii)]and the reconfiguration and reconstruction of parking [3.2.1(ii)and
(iii)];
2)Cement mixing treatment to create a stable base for the streets and utilities at the hub,the streets
and utilities to point and the reconfigured parking area [3.2.1 (i) (1 &2) and (iii)]; and
3)Off-haul of excess relocated solid waste from areas under the streets and utilities at the hub
(20%Successor Agency cost),the streets and utilities to the point and reconfigured parking
areas [3.2.1(i)(2) and (iii)].
Item 13 requests $1,300,180 ($532,911 from Reserve Balance and $767,269 from RPTTF)for the
Successor Agency portion of the cost of off-haul of excess solid waste from the streets and utilities to
the Hub and adjacent areas including portion of Phase IID (Section 5.2)pursuant to a proposed
settlement agreement.
Item 14 requests $168,691 (from RPTTF)for estimated project-related staff costs to implement these
items.
Please note that the total increased costs for Items 12 and 13 is actually $5,818,160 but the Successor
Agency is seeking approval to reallocate $1,207,516 in funds previously approved by the Oversight
Board and DOF for Phase IC Cap Repair and cost savings associated with changing from the use of
Geofoam to another form of soil stabilization treatment to offset $1,207,516 in costs.The funds were
distributed as RPTTF in prior ROPS periods and transferred to an Oyster Point escrow account,and
reported as “Reserve Balance”in the Cash Balances form.The $1,207,516 reallocation from the Oyster
Point escrow account is requested as “Reserve Balance” under Item 12.
·Item 16 and 17 -Harbor District Agreement Fees -There are no costs associated with Harbor District
enforceable obligations in Fiscal Year 2020-21.The line items should remain on the ROPS as there are
potential remaining enforceable obligations.
·Items 21,22,23,and 24 -Train Station Improvement Phases I &II Fees -No expenses are anticipated
for these enforceable obligations in Fiscal Year 2020-21.The line items should remain on the ROPS as
City of South San Francisco Printed on 1/2/2020Page 2 of 4
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File #:19-1045 Agenda Date:1/6/2020
Version:1 Item #:3.
there are potential remaining enforceable obligations.
·Item 48 -Administrative Cost Allowance -The Successor Agency is requesting $200,000 for Fiscal
Year 2020-21 administrative expenses,which is within the maximum permitted by law.Administrative
costs are needed to administer obligations and prepare required reports,such as the ROPS and audited
financial statements.The Administrative Budget for Fiscal Year 2020-21 contains more detail,and is
attached to the resolution accompanying this staff report.
The maximum administrative cost allowance is based on the amount of Redevelopment Property Tax
Trust Funds (“RPTTF”,or property tax increment)distributed in the prior fiscal year.DOF approved
$512,557 in obligations funded by RPTTF on the ROPS 19-20.However,no RPTTF was distributed
because the Successor Agency had unspent funds remaining from prior ROPS periods.It is possible
that DOF will reduce the Successor Agency’s Fiscal Year 2020-21 administrative cost allowance to zero.
Successor Agency staff will work with DOF on the administrative allowance during their review.
·Items 51 and 52 -Accrued PERS Pension and Retiree Health Obligations -No expenses are requested
for these items on the ROPS 20-21.The obligations are not being retired in case the Successor Agency
wishes to request eligible costs in future years.
REPORT OF CASH BALANCES
The “Report of Cash Balances”page reports available cash balances by type in Fiscal Year 2017-18.As of June
30,2018,the Successor Agency had $532,911 in Reserve Balances leftover from prior ROPS periods.There
were also $3,312,924 in Other Funds as of June 30,2018.This includes revenues from a City payment to the
Successor Agency related to an Oyster Point loan,rents and interest earned in Fiscal Year 2017-18,and Other
Funds unspent from prior periods.Staff has allocated $1,207,516 in Reserve Balances ($531,911 in Excess PPA
and $1,207,516 from the Oyster Point escrow account)and $3,312,924 in Other Funds toward ROPS 20-21
Items 12-14 and 48. Any remaining balance will be reserved for future ROPS.
The Successor Agency anticipates that a $591,869 Prior Period Adjustment will be made to account for RPTTF
that was unspent in the ROPS 17-18 period.This is reported on the “Report of Cash Balances”page,Column
G,Row 5.The Prior Period Adjustment process is handled separately from the ROPS by the San Mateo
County Auditor-Controller.The Successor Agency submitted a Prior Period Adjustment form to the County
Auditor-Controller on October 1,2019 to review ROPS 17-18 expenses.The County will make a determination
on the Prior Period Adjustment amount and send it to DOF by February 1, 2020.
ADMINISTRATIVE BUDGET
Health and Safety Code Section 34177(j)requires the Successor Agency to prepare an administrative budget
and submit it to the Oversight Board for approval.An Administrative Budget for Fiscal Year 2020-21 is
attached as an exhibit to the accompanying resolution for the Successor Agency’s consideration.It will also be
submitted to the Oversight Board for approval.
Staff proposes an administrative cost allowance of $200,000 for Fiscal Year 2020-21 to cover professional
services (including preparation of the ROPS and auditor fees)and staff costs and overhead required to
administer enforceable obligations and prepare legally mandated reports.This is based on actual administrative
costs incurred in prior years and within the amount permitted by HSC Section 34171(b)(1).
LAST AND FINAL ROPS
Pursuant to HSC section 34191.6(a),agencies that have received a Finding of Completion may submit a Last
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File #:19-1045 Agenda Date:1/6/2020
Version:1 Item #:3.
Pursuant to HSC section 34191.6(a),agencies that have received a Finding of Completion may submit a Last
and Final ROPS beginning January 1, 2016 if all the following conditions are met:
1)The remaining debt is limited to administrative costs and payments pursuant to enforceable obligations
with defined payment schedules including,but not limited to,debt service,loan agreements and
contracts.
2)All remaining obligations have been previously listed on the ROPS and approved for payment by
Finance pursuant to HSC section 34177 (m) or (o).
3)The agency is not a party to outstanding/unresolved litigation,except as specified in HSC section
34191.6(a)(3).
Due to the Successor Agency’s outstanding obligation related to environmental remediation at the Oyster Point
site,which is an unknown cost,we cannot anticipate when or if the Successor Agency will file a last and final
ROPS.
OVERSIGHT BOARD CONSOLIDATION
As of July 1,2018,the San Mateo Countywide Oversight Board was established pursuant to HSC Section
34179(j),replacing the local South San Francisco Oversight Board.The Countywide Oversight Board reviews
actions taken by all successor agencies within San Mateo County and can direct successor agencies to perform
certain actions.
The Countywide Oversight Board is considering the ROPS 20-21 and Administrative Budget for Fiscal Year
2020-21 at its meeting on January 13,2020.With the consolidation of the Oversight Boards,successor agencies
have been asked to provide additional supporting documentation,especially for the administrative allowance.
Successor Agency staff will respond to any requests for additional information from the Oversight Board.
CONCLUSION
Adoption of both resolutions will enable the Successor Agency to forward the proposed ROPS and
Administrative Budget to the Oversight Board on January 13,2020 in order to fulfill the obligations under
Health and Safety Code Section 34177 regarding adoption of a ROPS 20-21 and Administrative Budget for the
period July 1,2020 through June 30,2021.The ROPS 20-21 will then be submitted to DOF for approval by
February 1, 2020.
City of South San Francisco Printed on 1/2/2020Page 4 of 4
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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 #:19-1020 Agenda Date:1/8/2020
Version:1 Item #:3.
Resolution of the Successor Agency to the former Redevelopment Agency of the City of South San Francisco
reviewing and approving the Successor Agency Administrative Budget for the period July 1, 2020 through June
30, 2021, pursuant to Health and Safety Code Section 34177(j)
WHEREAS, pursuant to Part 1.85 of Division 24 of the California Health and Safety Code (“HSC”) Section
34170 et seq. (“Dissolution Act”), the Former Redevelopment Agency of the City of South San Francisco
(“RDA”) was dissolved as of February 1, 2012; and
WHEREAS, the Successor Agency to the Former Redevelopment Agency of the City of South San Francisco
(“Successor Agency”) succeeded to all assets, properties, contracts, leases, books and records, buildings, and
equipment of the former RDA and, except as repealed, restricted, or revised by the Dissolution Act, was vested
with all authority, rights, powers, duties and obligations under the California Community Redevelopment Law
(HSC Section 33000 et seq.) previously vested with the former RDA; and
WHEREAS, HSC Section 34177(j) requires the Successor Agency to prepare a proposed administrative budget
and submit it to the San Mateo Countywide Oversight Board (“Oversight Board”) for approval; and
WHEREAS, Successor Agency staff has prepared an administrative budget for Fiscal Year 2020-21, with
detail for the July 1, 2020 through June 30, 2021 period (“Administrative Budget”); and
WHEREAS, the Oversight Board will review the Administrative Budget on January 13, 2020; and
WHEREAS, the Successor Agency desires to approve the Administrative Budget for Fiscal Year 2020-21.
NOW, THEREFORE, the Successor Agency to the Redevelopment Agency of the City of South San
Francisco, does hereby resolve as follows:
1. The Recitals set forth above are true and correct, and are incorporated herein by reference;
2. In accordance with HSC Section 34177(j), the Successor Agency hereby approves the Administrative
Budget for the period July 1, 2020 through June 30, 2021, attached hereto as Exhibit A, contingent upon
approval by the Oversight Board at its meeting on January 13, 2020.
3. The City Finance Director or designee is authorized to modify the Administrative Budget to correct
errors, to update it if necessary as a result of subsequent review by the Oversight Board, and provide
clarifications consistent with requirements of the State Department of Finance and the intent of this
Resolution;
4. The Executive Director of the Successor Agency or designee is authorized and directed to take all
actions necessary to implement this Resolution, including without limitation, the submittal of the
City of South San Francisco Printed on 12/31/2019Page 1 of 2
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Attachment 1
File #:19-1020 Agenda Date:1/8/2020
Version:1 Item #:3.
Administrative Budget to the Oversight Board.
City of South San Francisco Printed on 12/31/2019Page 2 of 2
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Exhibit A
Successor Agency to the Former South San Francisco Redevelopment Agency
ROPS 20‐21 Administrative Cost Allowance Budget
Period: 7/1/20 to 6/30/21
Description of Cost/Expense Amount
Staff salaries, benefits, and payroll taxes 120,000$
Overhead costs and supplies 1,000$
Professional Services ‐ SA Consulting, RSG, Inc. (prepare ROPS, PPA, cash
flow/budgeting, DOF and County Coordination)25,000$
Professional services ‐ Auditors 4,000$
Professional Services ‐ Legal, Meyers Nave 50,000$
Total 200,000$
City of South San Francisco
Legislation Text
File #:19-1019 Agenda Date:1/8/2020
Version:1 Item #:2.
Resolution of the Successor Agency to the former Redevelopment Agency of the City of South San Francisco
reviewing and approving the Recognized Obligation Payment Schedule for the period July 1, 2020 through
June 30, 2021, pursuant to the Health and Safety Code Section 34177(L).
WHEREAS, pursuant to Part 1.85 of Division 24 of the California Health and Safety Code (“HSC”) Section
34170 et seq. (“Dissolution Act”), the Former Redevelopment Agency of the City of South San Francisco
(“RDA”) was dissolved as of February 1, 2012; and
WHEREAS, the Successor Agency to the Former Redevelopment Agency of the City of South San Francisco
(“Successor Agency”) succeeded to all assets, properties, contracts, leases, books and records, buildings, and
equipment of the former RDA and, except as repealed, restricted, or revised by the Dissolution Act, was vested
with all authority, rights, powers, duties and obligations under the California Community Redevelopment Law
(HSC Section 33000 et seq.) previously vested with the former RDA; and
WHEREAS, HSC Section 34177(l) requires the Successor Agency to prepare a Recognized Obligation
Payment Schedule (“ROPS”) for each 12-month fiscal period, which lists the outstanding obligations of the
former RDA and states the sources of funds for required payments; and
WHEREAS, Successor Agency staff has prepared a ROPS for the July 1, 2020 through June 30, 2021 fiscal
period (“ROPS 20-21”), which, pursuant to HSC Section 34177(l), must be approved by the San Mateo
Countywide Oversight Board (“Oversight Board”) and submitted to the State Department of Finance (“DOF”)
no later than February 1, 2020; and
WHEREAS, the Oversight Board will review ROPS 20-21 on January 13, 2020; and
WHEREAS, the Successor Agency desires to approve the ROPS and transmit it to various parties as required
by the Dissolution Act.
NOW, THEREFORE, the Successor Agency to the Redevelopment Agency of the City of South San
Francisco, does hereby resolve as follows:
1. The Recitals set forth above are true and correct, and are incorporated herein by reference;
2. The draft ROPS attached hereto as Exhibit A was prepared by the Successor Agency, reviewed and
approved by the Successor Agency Board, and will be submitted to the Oversight Board;
3. The City Finance Director or designee is authorized to modify the draft ROPS to correct errors, to
update the ROPS if necessary as a result of subsequent review by the Oversight Board, and provide
clarifications consistent with requirements of the State Department of Finance and the intent of this
Resolution;
City of South San Francisco Printed on 12/31/2019Page 1 of 2
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Attachment 2
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:19-1019 Agenda Date:1/8/2020
Version:1 Item #:2.
4. The Executive Director of the Successor Agency or designee is authorized and directed to take all
actions necessary to implement this Resolution, including without limitation, the submittal of the draft
ROPS to the Oversight Board, the County Auditor-Controller, the County Administrative Officer, the
State Department of Finance, and the State Controller, and the posting of this Resolution and the draft
ROPS on the Successor Agency’s website;
5. The Finance Director or designee is authorized to incorporate the items on the ROPS into the 2020-21
operating budget once the ROPS is approved;
6. The Executive Director and the Finance Director, and their designees, are authorized and directed to
take such actions as necessary and appropriate to carry out and implement the intent of this Resolution,
including without limitation, the establishment of separate accounts and funds as necessary to
appropriately document the receipts and expenditures of the Successor Agency.
7. The Executive Director of the Successor Agency and/or his designee are authorized to execute contracts
and agreements for the items listed on the July 1, 2020 through June 30, 2021 ROPS, as approved by the
Oversight Board, up to the amounts specified on the approved ROPS for such items, unless specifically
directed otherwise by the Oversight Board.
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Recognized Obligation Payment Schedule (ROPS 20-21) - Summary
Filed for the July 1, 2020 through June 30, 2021 Period
Successor Agency: South San Francisco
County: San Mateo
Current Period Requested Funding for Enforceable
Obligations (ROPS Detail)
20-21A Total
(July -
December)
20-21B Total
(January -
June)
ROPS 20-21
Total
A Enforceable Obligations Funded as Follows (B+C+D) $ 5,053,351 $ -$ 5,053,351
B Bond Proceeds - - -
C Reserve Balance 1,740,427 -1,740,427
D Other Funds 3,312,924 -3,312,924
E Redevelopment Property Tax Trust Fund (RPTTF) (F+G) $ 1,133,500 $ -$ 1,133,500
F RPTTF 1,133,500 -1,133,500
G Administrative RPTTF - - -
H Current Period Enforceable Obligations (A+E) $ 6,186,851 $ -$ 6,186,851
Certification of Oversight Board Chairman:
Name Title
Pursuant to Section 34177 (o) of the Health and Safety
code, I hereby certify that the above is a true and
accurate Recognized Obligation Payment Schedule for
the above named successor agency. /s/
Signature Date
Exhibit A
South San Francisco
Recognized Obligation Payment Schedule (ROPS 20-21) - ROPS Detail
July 1, 2020 through June 30, 2021
A B C D E F G H I J K L M N O P Q R S T U V W
Item
# Project Name Obligation
Type
Agreement
Execution
Date
Agreement
Termination
Date
Payee Description Project
Area
Total
Outstanding
Obligation
Retired
ROPS
20-21
Total
ROPS 20-21A (Jul - Dec)
20-21A
Total
ROPS 20-21B (Jan - Jun)
20-21B
Total
Fund Sources Fund Sources
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
$31,052,083 $6,186,851 $- $1,740,427 $3,312,924 $1,133,500 $- $6,186,851 $- $- $- $- $- $-
11 Bond Admin/
Disc Costs
Hsg Bonds
Fees 01/01/
1999
09/01/2018 Bank of New
York/Willdan
Costs to
administer the
housing bonds
Merged - Y $- - - - - - $- - - - - - $-
12 Oyster Point
Ventures
DDA
OPA/DDA/
Construction
03/23/
2011
11/11/2026 Oyster Pt
Ventures,
LLC
DDA Sections
3.2.1 Phase IC
Improvements
and 3.4.1
Improvement
Costs
Merged 4,517,980 N $4,517,980 - 1,207,516 3,112,924 197,540 - $4,517,980 - - - - - $-
13 Oyster Point
Ventures
DDA
OPA/DDA/
Construction
03/23/
2011
11/11/2026 Various
contractors/
staff
DDA Section
5.2
Environmental
Indemnification
Merged 19,898,052 N $1,300,180 - 532,911 - 767,269 - $1,300,180 - - - - - $-
14 Oyster Point
Ventures
DDA
Project
Management
Costs
03/23/
2011
11/11/2026 Legal/Staff
costs
Soft project
management
costs
Merged 1,063,144 N $168,691 - - - 168,691 - $168,691 - - - - - $-
16 Harbor
District
Agreement
Improvement/
Infrastructure
03/25/
2011
11/11/2026 Harbor
District
Secs. 5.0
lease rev; 7.0
temp. office
Merged 1,793,248 N $- - - - - - $- - - - - - $-
17 Harbor
District
Agreement
Project
Management
Costs
03/25/
2011
11/11/2026 Legal/Staff
costs
Soft project
management
costs
Merged 798,341 N $- - - - - - $- - - - - - $-
21 Train Station
Imprvmnts Ph
1(pf1002)
Remediation 03/11/
2009
12/31/2014 TechAccutite/
Wisley Ham
Contracted
work-site
remediation
Merged 87,494 N $- - - - - - $- - - - - - $-
22 Train Station
Imprvmnts
Phase 1
Project
Management
Costs
03/11/
2009
12/31/2014 Staff Costs Soft project
management
costs
Merged 9,309 N $- - - - - - $- - - - - - $-
23 Train Station
Imprvmnts
Phase 2
Remediation 12/09/
2009
12/31/2014 Various
contractors
Site
remediation
per Cal Trans
Agrmt.
Merged 620,000 N $- - - - - - $- - - - - - $-
24 Train Station
Imprvmnts
Phase 2
Project
Management
Costs
12/09/
2009
12/31/2014 Legal/Staff
costs
Soft project
management
costs
Merged 148,115 N $- - - - - - $- - - - - - $-
48 Administration
Costs
Admin Costs 02/01/
2012
12/31/2014 Legal/Staff
costs
Costs to
administer
Successor
Agency
Merged 1,750,000 N $200,000 - - 200,000 - - $200,000 - - - - - $-
A B C D E F G H I J K L M N O P Q R S T U V W
Item
# Project Name Obligation
Type
Agreement
Execution
Date
Agreement
Termination
Date
Payee Description Project
Area
Total
Outstanding
Obligation
Retired
ROPS
20-21
Total
ROPS 20-21A (Jul - Dec)
20-21A
Total
ROPS 20-21B (Jan - Jun)
20-21B
Total
Fund Sources Fund Sources
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin
RPTTF
51 Accrued
PERS
Pension
Obligations
Unfunded
Liabilities
01/01/
1980
06/30/2016 CalPERS Costs incurred
through 02/01/
2012
Merged 168,800 N $- - - - - - $- - - - - - $-
52 Accrued
Retiree
Health
Obligations
Unfunded
Liabilities
01/01/
1980
06/30/2016 CalPERS
Retiree
Benefit Trust
(CERBT)
Costs incurred
through 02/01/
2012
Merged 197,600 N $- - - - - - $- - - - - - $-
South San Francisco
Recognized Obligation Payment Schedule (ROPS 20-21) - Report of Cash Balances
July 1, 2017 through June 30, 2018
(Report Amounts in Whole Dollars)
Pursuant to Health and Safety Code section 34177 (l), Redevelopment Property Tax Trust Fund (RPTTF) may be listed as a source of payment on the ROPS, but only to the extent no other
funding source is available or when payment from property tax revenues is required by an enforceable obligation.
A B C D E F G H
ROPS 17-18 Cash Balances
(07/01/17 - 06/30/18)
Fund Sources Comments
Bond Proceeds Reserve Balance Other Funds RPTTF
Bonds issued
on or before
12/31/10
Bonds issued
on or after
01/01/11
Prior ROPS
RPTTF and
Reserve
Balances retained
for future
period(s)
Rent, grants,
interest, etc.
Non-Admin
and Admin
1 Beginning Available Cash Balance (Actual 07/01/17)
RPTTF amount should exclude "A" period distribution
amount.
310,509 30,482,661 1,620,908 626,343 C: 1999 Housing Bond Reserves ($310,509).
E: Funds reserved in Oyster Point Escrow
Account ($29,473,074) + Reserve Balances
applied to ROPS 18-19 ($340,442) and
ROPS 19-20 Item 48 ($136,234) + Excess
PPA from ROPS 19-20 ($532,911). F: Other
Funds reserved for ROPS 17-18 ($723,660),
ROPS 18-19 ($508,985) and ROPS 19-20
($388,263). G: PPA applied to ROPS 19-20,
net of Excess PPA ($626,343).
2 Revenue/Income (Actual 06/30/18)
RPTTF amount should tie to the ROPS 17-18 total
distribution from the County Auditor-Controller
41,273 9,705,379 2,888,484 751,465 E: Deposits and interest earned Oyster Point
Escrow Account (9,705,379). F: Other Funds
revenues from rents and interest ($476,622),
Commercial Rehab Loan ($28,862) and City
repayment for Oyster Point "Advance to Other
Funds" ($2,383,000)
3 Expenditures for ROPS 17-18 Enforceable Obligations
(Actual 06/30/18)
26,128 5,554,982 299,220 159,596 E: Oyster Point Escrow Account drawdowns
to make payments pursuant to DDA. F and G:
Match PPA 17-18
4 Retention of Available Cash Balance (Actual 06/30/18)
RPTTF amount retained should only include the amounts
distributed as reserve for future period(s)
325,654 34,100,147 897,248 626,343 E: Funds reserved for Oyster Point Escrow
Account ($33,623,471) + Reserve Balances
applied to ROPS 18-19 ($340,442) and
ROPS 19-20 Item 48 ($136,234). F: Other
Funds reserved for ROPS 18-19 ($508,985)
and ROPS 19-20 ($388,263). G: PPA applied
to ROPS 19-20, net of Excess PPA
($626,343).
5 ROPS 17-18 RPTTF Prior Period Adjustment
RPTTF amount should tie to the Agency's ROPS 17-18 PPA
form submitted to the CAC
No entry required
591,869 C: 1999 Housing Bond Reserves. Defeased
in Dec 2018. G: PPA 17-18 pending County
review
6 Ending Actual Available Cash Balance (06/30/18)
C to F = (1 + 2 - 3 - 4), G = (1 + 2 - 3 - 4 - 5)
$- $- $532,911 $3,312,924 $- E: Excess PPA from ROPS 19-20
($532,911). F: Other Funds unspent from
ROPS 17-18 ($424,440) + Other Funds
revenue in 17-18 ($2,888,484). Use of Other
Fund balances requested on ROPS 20-21
Items 12-14.
South San Francisco
Recognized Obligation Payment Schedule (ROPS 20-21) - Notes
July 1, 2020 through June 30, 2021
Item # Notes/Comments
11
12
13
14
16
17
21
22
23
24
48
51
52
South San Francisco
ROPS 20-21
1
Oyster Point Hard Costs
(Items 12 & 13)
$5,818,160
Oyster Point Soft Costs
(Item 14)
$168,961
Administrative Budget
(Item 28)
$200,000
ROPS 20-21$6.1 MILLION IN OBLIGATIONS$1.1 MILLION FROM RPTTF
2
PHASE ID
PHASE IID
PHASE IIID
PHASE IVD STREETS & UTILITIES AT HUB
STREETS & UTILITIES TO POINT
CLAY CAP REPAIR AT PHASE IC
RECONFIGURED PARKING AT MARINA
RECREATION AREA
FUTURE HOTEL SITE
BEACH/PARK
BAY TRAIL & PALM PROMENDADE
B
C
D
E
F
G
F E
D
H
H
G
B
A
PHASE IC
H
C
H
D
D
PHASE IIC
H PHASE IC
UP TO 1,746,230 GSF OF OFFICE/R&D SPACE
STREETS & UTILITIES IN BUSINESS PARK
RELOCATION OF SEW ER PUMP STATION
LANDSCAPING AT BCDC PHASES IID-IVD
PHASES IID-IVD
A
P
J I
PHASES ID
UP TO 508,000 GSF OF OFFICE/R&D SPACE
CLAY CAP REPAIR AT PHASE ID
CLEANUP OF SUMP 1
METHANE MITIGATION SYSTEMS
RELOCATION OF REFUSE
PHASE IIC
REPAVING OF PARKING PHASE IIC
LANDSCAPING AT PARKING PHASE IIC
LANDSCAPING AT BCDC PHASES IIC
I
J
K
L
L
N
N
N
O
N
O
S
R
R
S
T
T
K
M
EXHIBIT 3.2A
Q
Q
P
M
March 2011: DDAOPV (Developer)/RDA/City
Landfill Construction Underway
October 2019 Aerial of Project Site November 2019
Underground Utility Installation
4
5
Vision for Oyster Point : Kilroy Realty
OYSTER POINT DDA (ROPS ITEMS 12 & 13)PROJECT COSTS -JANUARY 2019 ESTIMATE
Work Required DDA Sections Total Cost of
Work
Successor
Agency
Obligation
Kilroy Cost
Obligation
Import of Clay
Cover Soil
3.2.1(i)(1),
3.2.1(ii),
3.2.1(i)(2)
$2,377,070 $415,316
ROPS Line 12
$1,961,754
Import of Clay 3.2.1(i)(1),
3.2.1(ii),
3.2.1(i)(2)
$1,345,214 $163,047
ROPS Line 12
$1,182,167
Cement
Treatment of
Refuse
3.2.1(i) (1 &2)
and (iii)
$1,588,029 $699,756
ROPS Line 12
$888,273
Export of Excess
Refuse
3.2.1(i)(2) and (iii)
and 5.2
$4,195,390 $862,315
ROPS Lines
12/13
$3,333,075
Total $9,505,703 $2,140,434 $7,365,269
6
OYSTER POINT DDA (ROPS ITEMS 12 & 13)PROJECT COSTS -DECEMBER 2019 UPDATE
Work Required DDA Sections Total Cost of Work Successor
Agency
Obligation
Kilroy Cost Obligation
Import of Clay
Cover Soil
3.2.1(i)(1),
3.2.1(ii),
3.2.1(i)(2)
$4.379,417 $688,601
ROPS Line 12
$3,690,816
Import of Clay 3.2.1(i)(1),
3.2.1(ii),
3.2.1(i)(2)
$1,671,684 $199,630
ROPS Line 12
$1,472,054
Cement
Treatment of
Refuse
3.2.1(i) (1 &2)
and (iii)
$1,953,998 $1,067,557
ROPS Line 12
$886,441
Export of Excess
Refuse
3.2.1(i)(2) and (iii)
and 5.2
$11,090,277 $5,702,806
ROPS Lines
12/13
$5,387,471
Total $19,095,376 $7,658,594 $11,436,782
7
OYSTER POINT DDAPROJECT MANAGEMENT (ITEM 14)
Position Tasks Average
Hours Per
Month
Fully
Loaded
Hourly
Rate
Total
Annual
Cost
Public Works
Director
Project and contract management
specific to Oyster Point DDA project
10 $168.26 $20,191
Project
Management
Services
(WC-3)
Daily project management; cost
management; coordination with
contractor, developer and other
regulatory agencies
40 $165.00 $79,200
Legal Services
(Meyers Nave)
Contract interpretation,
implementation and dispute
resolution for all contracts related to
the enforceable obligations included
in the DDA
15 $385.00 $69,300
Total $168,691
8
RPTTF
$1,133,500
Other
Funds
$3,312,924
Reserve
Balance
(Oyster Pt
Escrow)
$1,207,516
Reserve
Balance
(Excess
PPA)
$532,911
ROPS 20-21 OBLIGATIONS BY FUNDING SOURCE
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
Item 12
Oyster Pt
Item 13
Oyster Pt
Item 14
Oyster Pt
Item 48
Admin
Reserve (Excess PPA)
Reserve (Oyster Pt Escrow)
Other Funds
RPTTF
9
OYSTER POINT DDAPROPERTY TAX IMPACT
10
2011 Annual Property Taxes: $ 840,000
2024 Annual Property Taxes: $23,230,000
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2011 2024
ADMINISTRATIVE BUDGETFY 2020-21 (ITEM 48)
11
Description of Cost/Expense Amount
Staff salaries, benefits, and payroll taxes $120,000
Overhead costs and supplies 1,000
Professional Services –Successor Agency Consulting (RSG, Inc.)25,000
Professional Services –Auditors (Maze & Associates)4,000
Professional Services –Legal (Meyers Nave)50,000
Total $200,000
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:19-1047 Agenda Date:1/6/2020
Version:1 Item #:4.
Report apprising the Budget Standing Committee of a recommended resolution for City Council to approve the
Annual Impact Fee and Sewer Capacity Charge Report for Fiscal Year 2018-19.(Janet Salisbury,Director of
Finance)
RECOMMENDATION
Staff requests that the Budget Standing Committee recommend that City Council adopt a resolution at
the January 8,2020 meeting approving the Annual Impact Fee and Sewer Capacity Charge Report for
Fiscal Year 2018-19 as required by the Mitigation Fee Act.
BACKGROUND/DISCUSSION
State law (Government Code Section 66000 et seq.)authorizes the City to collect impact fees from new
development to fund public facilities which are needed as a result of new development.The City currently
administers five impact fee programs and one sewer capacity charge that fund new development’s share of
certain capital infrastructure projects.The impact fees are charged based upon a pro-rata share of the cost of the
new improvements.The sewer capacity charge is a cost recovery charge based on proportional benefit to the
person or property being charged,associated with providing collection and treatment capacity,both through the
existing infrastructure provided, and through future capital projects.
Government Code Section 66000,et seq.require the City to review the status of collected impact fees and
sewer capacity charges on an annual basis.Attachment 1 is a draft of the resolution recommending the
adoption of the Annual Impact Fee and Sewer Capacity Charge Report for Fiscal Year 2018-19.Attachment 2 is
the report that provides information related to the status of the impact fee funds and the sewer capacity charges
fund for the fiscal year ended June 30, 2019.
Summary of each fund’s ending balances as of June 30, 2019 is as follows:
·Bicycle and Pedestrian Impact Fee: $51,273
·Childcare Impact Fee: $5,536,728
·Park Land Acquisition Fee: $365,935
·Park Construction Fee: $2,116,514
·Public Safety Impact Fee: $1,225,030
·Oyster Point Interchange Impact Fee: $72,256
Note:The ending balance includes a loan of $4,845,152 from the former Redevelopment Agency,which
is now the Successor Agency,for dollars advanced by the former RDA to complete the interchange
City of South San Francisco Printed on 1/2/2020Page 1 of 2
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File #:19-1047 Agenda Date:1/6/2020
Version:1 Item #:4.
before all impact fees had been collected.
·Traffic Impact Fee: $20,593,457
Note:Traffic Impact Fees are only to be used to fund new development’s share for new and expanded
roadway and intersection improvements in the east of 101 plan area.$4.5 million of the ending balance
is to be expended on projects in FY 2019-20.The remaining $16 million will be used to fund projects
in subsequent years.
·Sewer Impact Fee: $4,436,134
Note:The ending fund balance includes a $1,968,879 prepayment of impact fees by a large business.
Prepayments are treated by accounting rules as liabilities.Thus,the City cannot recognize pre-
payments as earned revenue until that company’s development occurs and the fees that were pre-paid
become due.
·Sewer Capacity Charges: $12,323,558
FUNDING
There is no financial impact related to compliance with annual reporting requirements.
CONCLUSION
Adopting the report will satisfy the reporting requirements of Government Code Section 66000 et seq.
City of South San Francisco Printed on 1/2/2020Page 2 of 2
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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 #:19-952 Agenda Date:1/8/2020
Version:1 Item #:
Resolution approving the Annual Impact Fee and Sewer Capacity Charge Report for Fiscal Year 2018-19.
WHEREAS, pursuant to the Mitigation Fee Act (Government Code Section 66000 et seq.), the City is required
to annually report certain information regarding the collection of development impact fees; and
WHEREAS, under the Mitigation Fee Act, the City is also required to make certain findings every five (5)
years regarding unexpended impact fees and summarize those findings in the annual report (“Report”); and
WHEREAS, the Report for Fiscal Year 2018-19 identifies unexpended impact fee programs for which findings
are required; and
WHEREAS, pursuant to Government Code section 66013, the City is also required to annually report certain
information in connection with the collection of Sewer Capacity Charges; and
WHEREAS, the Report for Fiscal Year 2018-19, attached hereto and incorporated herein as Exhibit A, contains
both the annual reporting information for the City’s development impact fee programs and also contains a
section with the necessary annual information for Sewer Capacity Charges; and
WHEREAS, the Report has been available at City Hall for at least fifteen (15) days prior to this Council
meeting and was distributed to all Councilmembers in advance of said meeting.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of South San Francisco hereby
approves the Report for Fiscal Year 2018-19.
BE IT FURTHER RESOLVED that the City Council of the City of South San Francisco hereby makes the
findings outlined in the Report for Fiscal Year 2018-19, attached hereto and incorporated herein as Exhibit A, as
required by Government Code Sections 66006.
City of South San Francisco Printed on 12/31/2019Page 1 of 1
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1
Annual Impact Fee Report
For the City of South San Francisco
For Fiscal Year 2018-19
This report contains information on the City of South San Francisco’s development impact fees
for Fiscal Year 2018-19. This information is presented to comply with the annual reporting
requirements contained in Government Code section 66000 et seq. Please note that this annual
report is not a budget document, but rather is compiled to meet reporting requirements. It is not
intended to represent a full picture of currently planned projects as it only reports project
information, revenues and expenditures for Fiscal Year 2018-19.
Government Code Section 66006 requires local agencies to submit annual reports outlining certain
specified information regarding the status of development impact fees. In addition, Government
Code Section 66001 requires local agencies to submit five-year reports with additional categories
of information detailing the status of development impact fees. The annual report must be made
available to the public within 180 days after the last day of the fiscal year, and must be presented
to the public agency (City Council) at least 15 days after it is made available to the public.
This report summarizes the following annual reporting information for each of the development
impact fee programs required under Government Code Section 66006:
1.A brief description of the fee program.
2.The amount of the fee.
3.Beginning and ending balances of the fee program.
4.Amount of fees collected, interest earned, and transfers/loans.
5.An identification of each public improvement on which fees were expended and the amount
of the expenditures on each improvement, including the total percentage of the cost of the public
improvement that was funded with fees.
6.A description of each interfund transfer or loan, the date the loan will be repaid, the rate of
interest, and a description of the public improvement on which the transferred or loaned fees will
be expended.
7.The estimated date when projects will begin if sufficient revenues are available to construct
the project.
8.The amount of refunds made to property owners.
Exhibit A
2
This report also summarizes the following five-year reporting information for the Oyster Point
Interchange Impact Fee program as required under Government Code Section 66001:
1. The purpose to which the fee is to be put.
2. The reasonable relationship between the fee and the purpose for which it is charged.
3. All sources and amounts of funding anticipated to complete financing in incomplete
improvements.
4. The approximate dates on which the funding referred to in subparagraph (3) above is
expected to be deposited into the appropriate account or fund.
In addition, this report contains information on the City of South San Francisco’s sewer capacity
charges. Government Code Section 66013 requires local agencies to submit annual reports
detailing the status of sewer capacity charges. The annual report must be made available to the
public within 180 days after the last day of each fiscal year. This report summarizes the following
information for the sewer capacity charges:
1. A description of the charges deposited in the fund.
2. The beginning and ending balance of the fund and the interest earned from investment of
moneys in the fund.
3. The amount of charges collected in that fiscal year.
4. An identification of all of the following:
a. Each public improvement on which charges were expended and the amount of the
expenditure for each improvement, including the percentage of the total cost of the
public improvement that was funded with those charges if more than one source of
funding was used.
b. Each public improvement on which charges were expended that was completed
during that fiscal year.
c. Each public improvement that is anticipated to be undertaken in the following fiscal
year.
5. A description of each interfund transfer or loan from the capital facilities fund, the date the
loan will be repaid, and the rate of interest. In the case of an interfund transfer, the report
identifies the public improvements on which the transferred moneys are or will be
expended.
More detailed information on certain elements of the various fee programs is available through
other documents such as nexus studies, master plans, capital improvement programs, and budgets.
The City does not typically earmark impact fees for any specific project as the revenues are
collected, but rather the revenues are applied toward a series of capital improvement projects as
3
outlined in the nexus studies, such as a future sewer infrastructure, transportation infrastructure,
and other capital facilities.
4
TABLE OF CONTENTS
Page
Citywide Impact Fee Program
Bicycle and Pedestrian Impact Fee Fund (Fund 822)
Overview and Required Findings ............................................................................6
Financial Reporting ..................................................................................................7
Childcare Impact Fee Fund (Fund 830)
Overview and Required Findings ............................................................................8
Financial Reporting ..................................................................................................9
Park Land Acquisition Fee (Fund 805)
Overview and Required Findings ..........................................................................10
Financial Reporting ................................................................................................11
Park Construction Fee (Fund 806)
Overview and Required Findings ..........................................................................12
Financial Reporting ................................................................................................13
Public Safety Impact Fee Fund (Fund 821)
Overview and Required Findings ..........................................................................14
Financial Reporting ................................................................................................15
Plan Area Impact Fee Programs
Oyster Point Interchange Impact Fee Fund (Fund 840)
Overview and Required Findings ..........................................................................16
Financial Reporting ................................................................................................18
Sewer Impact Fee Fund (Fund 810)
Overview and Required Findings ..........................................................................19
Financial Reporting ................................................................................................20
Traffic Impact Fee Fund (Fund 820)
Overview and Required Findings ..........................................................................21
Financial Reporting ................................................................................................22
5
Other Reportable Citywide Charges
Sewer Capacity Charge Fund (Fund 730)
Overview and Required Findings ..........................................................................23
Financial Reporting ................................................................................................24
Fee Schedules........................................................................................................................25
6
Bicycle and Pedestrian Impact Fee Program
The nexus study for this citywide impact fee program was adopted by the City Council in 2017.
The study identified the need to support the Bicycle Master Plan adopted by the City in February
2011 by Resolution 23-2011. The study justified the need to provide sufficient funding to achieve
the City’s goal of maintaining bicycle and pedestrian infrastructure and improveme nts for
residents, employees, and visitors of the City in accordance with the standards established in the
General Plan. The Bicycle Master Plan recommends the completion of the City’s existing network
of bicycle paths, lanes, and routes.
Annual Reporting Information:
1. The purpose of the Bicycle and Pedestrian Impact Fee Program is to provide sufficient
funding for bicycle and pedestrian improvements that are necessary due to development
projects that generate additional daily trips that place additional demands on bicycle and
pedestrian infrastructures in the city.
2. Refer to page 25 of this report for the fee schedule outlining the amount of the Bicycle and
Pedestrian Impact Fee.
3. Refer to page 7 of this report for the beginning and ending balance of the account for the
Bicycle and Pedestrian Impact Fee.
4. See page 7 of this report for the amount of Bicycle and Pedestrian Impact Fees that have
been collected, and interest earned.
5. There have been no projects completed during Fiscal Year 2018-19 using the Bicycle and
Pedestrian Impact Fee funding.
6. The approximate date for funding and execution of projects will be determined, at the
discretion of the City Council, when adequate additional funds have accumulated.
7. There were no interfund transfers or loans.
8. There were no potential refunds to property owners.
7
Bicycle and Pedestrian Impact Fee Program (Fund 822)
This citywide development impact fee program funds bicycle and pedestrian improvements for the
development projects that generate additional daily trips that place additional demands on bicycle
and pedestrian infrastructures in the city.
Beginning balance, July 1, 2018 $926
Additions
Bicycle and pedestrian impact fees collected $49,601
Interest earned $746
Total additions $51,273
Disbursements % Fee Funded
Unrealized losses
Projects
Total disbursements $0
Remaining balance as of June 30, 2019 $51,273
Planned projects for Fiscal Year 2019-20 % Fee Funded
There are no planned projects for
Fiscal Year 2019-20 0
Remaining balance after planned projects $ 51,273
8
Childcare Impact Fee Program
The nexus study for this citywide impact fee program was adopted by the City Council in 2001.
The study identified the need for new and expanded child care facilities in the City. Updates since
2001 to this fee program have included a periodic inflation adjustment. The fee program includes
a 5% administrative fee. The estimated cost of the new and expanded facilities included in the
nexus study totaled $43.9 million. The nexus study identified new development’s share of the cost
as 24.6% of the total new and expanded facilities cost. The expected development impact fee
revenue was estimated at $11.3 million, which includes administrative costs of 5% of total fee
revenue. Existing development’s share of the cost is $33.1 million (75.4% of new facilities) which
must be funded with other funding sources such as the City’s General Fund, grants, developer
contributions, and Community Development Block Grants.
Annual Reporting Information:
1. The purpose of the Childcare Impact Fee Program is to provide new development’s share
of funding for new and expanded childcare facilities required at build-out of the City.
2. Refer to page 25 of this report for the fee schedule outlining the amount of the Childcare
Impact Fee.
3. Refer to page 9 of this report for the beginning and ending balance of the account for the
Childcare Impact Fee.
4. See page 9 of this report for the amount of the Childcare Impact Fees that have been
collected, and interest earned.
5. There was one projected worked on during Fiscal Year 2018-19 using the Childcare Impact
Fee funding.
6. The approximate date for funding and constructing future facilities will be determined, at
the discretion of the City Council, when adequate additional funds for facility construction
have accumulated.
7. There were no interfund transfers or loans.
8. There are no potential refunds to property owners.
9
Childcare Impact Fee (Fund 830)
This citywide development impact fee program funds new development’s fair share of new and
expanded childcare facilities to serve the City.
Beginning balance, July 1, 2018 $4,692,411
Additions
Childcare impact fees collected $747,845
Interest earned 172,624
Total additions 920,469
Disbursements % Fee Funded
City administration 2,652 100%
Projects
Orange Library Conversation Feasibility Study
(pf1807) 73,500 100%
Total disbursements (76,152)
Remaining balance as of June 30, 2019 $5,536,728
Planned projects for Fiscal Year 2019/20 % Fee Funded
There are no planned projects for Fiscal Year 2019/20 0 100
Remaining balance after planned projects $5,536,728
10
Park Land Acquisition Fee
The nexus study for this impact fee program was adopted by the City Council in 2017. Ordinance
1520-2016 amended the Municipal Code to include Chapter 8.67 adopting the parkland acquisition
fee and park construction fee. The purpose of this fee is to provide funding to meet the goals set
forth by the General Plan, the Parks + Recreation Master Plan, and the East of 101 Area Plan,
which require acquiring 3 acres of park land per 1,000 future residents and ½ an acre per 1,000
new employees. This fee differs from the City’s Quimby Act fee in Section 19.24.040 et seq of
the Municipal Code. The Quimby Act allows for the imposition of land dedication requirements
and in-lieu fees for residential subdivisions; it does not apply to other types of residential
development projects or commercial development projects. The Park Land Acquisition Fee is
applied to residential and non-residential development projects in order to support the demands
for parks and recreation spaces generated by new residents of residential development projects and
new employees of non-residential development projects. The nexus study calculated the fee for
park land acquisition based on the number of residents generated by each new type of residential
unit and the number of employees per 1,000 square feet in non-residential development projects.
The City adopted the Park Land Acquisition Fee under the authority of the Mitigation Fee Act.
Annual Reporting Information:
1. The purpose of the Park Land Acquisition Fee fund is to provide new development’s share
of funding for acquiring new parks and recreation spaces at a rate of 3 acres per 1,000 new
residents in multifamily development projects and 0.5 acres per 1,000 new employees in
commercial development projects.
2. Refer to page 25 of this report for the fee schedule outlining the amount of the fee.
3. Refer to page 11 of this report for the beginning and ending balance for the account of this
fee.
4. Refer to page 11 of this report for the amount of fees collected and interest earned.
5. There have been no projects completed during Fiscal Year 2018-19 using the Park Land
Acquisition fee funding.
6. The approximate date for funding and acquiring park land will be determined, at the
discretion of the City Council, when adequate additional funds have accumulated.
7. There were no interfund transfers or loans.
8. There are no potential refunds to property owner.
11
Park Land Acquisition Fee (Fund 805)
This citywide development impact fee program funds new development’s fair share for acquiring
new park and recreation spaces.
Beginning balance, July 1, 2018 $54,664
Additions
Park land acquisition fees collected $294,649
Interest earned 16,622
Total additions 311,271
Disbursements 0 % Fee Funded
Unrealized losses 0 %
Projects 0
Total disbursements 0
Remaining balance as of June 30, 2019 $365,935
Planned projects for Fiscal Year 2019/20 % Fee Funded
There are no planned projects for
Fiscal Year 2019/20 0
Remaining balance after planned projects $365,935
12
Park Construction Fee
The nexus study for this impact fee program was adopted by the City Council in 2017. Ordinance
1520-2016 amended the Municipal Code to include Chapter 8.67 adopting the parkland acquisition
fee and park construction fee. The purpose of the Park Construction Fee is to provide funding for
the construction of park facilities and improvements on the park land acquired by other fees. The
General Plan, the Parks + Recreation Master Plan, and the East of 101 Area Plan call for 3 acres
of park land and facilities per 1,000 new residents and ½ an acre of park land and facilities per
1,000 new employees. The nexus study estimated the hard construction and soft costs at $981,250
per acre, which were subsequently increased to $1,019,911 per acre, based on the incremental
change in the Construction Cost Index (CCI). The City will incur the costs of administering the
fee program and preparing analyses and reports related to it.
Annual Reporting Information:
1. The purpose of the Park Construction Fee fund is to provide new development’s share of
funding developing new parks and recreation spaces at a rate of 3 acres per 1,000 new
residents in multifamily development projects and 0.5 acres per 1,000 new employees in
commercial development projects.
2. Refer to page 26 of this report for the fee schedule outlining the amount of the fee.
3. Refer to page 13 of this report for the beginning and ending balance for the account of this
fee.
4. Refer to page 13 of this report for the amount of fees collected and interest earned.
5. Three projects were worked on during Fiscal Year 2018-19 using the Park Construction
Fee fund, refer to page 13 of this report for an identification of public improvement on
which fees were expended, the amount of the expenditures on each improvement, including
the total percentage of the cost of the public improvement that was funded with the fees.
6. The approximate date for further funding and developing park land and recreation facilities
will be determined, at the discretion of the City Council, when adequate additional funds
have accumulated.
7. There were no interfund transfers or loans.
8. There are no potential refunds to property owners.
13
Park Construction Fee (Fund 806)
This citywide development impact fee program funds new development’s fair share for developing
new park and recreation spaces.
Beginning balance, July 1, 2018 $17,619
Additions
Park construction fees collected $2,092,001
Interest earned 20,812
Total additions 2,112,813
Disbursements % Fee Funded
Projects
Sellick Park Renovation Project (pk1803) 9,621 100%
Buri Buri Field & Court Improvements (pk1804) 1,800 100%
Avalon Parks Improvements (pk1805) 2,497 100%
Total disbursements
(13,918)
Remaining balance as of June 30, 2019 $2,116,514
Planned projects for Fiscal Year 2019/20 % Fee Funded
There are no planned projects for
Fiscal Year 2019/20
Remaining balance after planned projects $2,116,541
14
Public Safety Impact Fee Program
The nexus study for this citywide impact fee program was adopted by the City Council in 2012.
The study identified the need for new and expanded public safety capital facility and equipment to
support new development projects. This fee program also includes an annual inflation adjustment.
The fee program includes a 2% administrative fee. The estimated cost of the new and expanded
public safety equipment and facilities included in the nexus study totaled $40.4 million. The nexus
study identified new development’s share of the cost at $10.4 million (25.6% of the total new and
expanded equipment and facilities cost). Existing development’s share of the cost is $30.0 million
(74.4% of new equipment and facilities) which must be funded with other funding sources such as
the City’s General Fund, grants, or developer contributions.
Annual Reporting Information:
1. The Public Safety Impact Fee is collected to provide new development’s share of funding
for new and expanded public safety capital facility and equipment required at build out of
the City.
2. Refer to page 26 of this report for the fee schedule outlining the amount of the fee.
3. Refer to page 15 of this report for the beginning and ending balance for the account of this
fee.
4. Refer to page 15 of this report for the amount of fees collected and interested earned.
5. Three projects were worked on during Fiscal Year 2018-19 using the Public Safety Impact
Fee fund, refer to page 15 of this report for an identification of public improvement on
which fees were expended, the amount of the expenditures on each improvement, including
the total percentage of the cost of the public improvement that was funded with the fees.
6. The approximate date for further funding and constructing facilities and procuring future
equipment identified in the nexus study will be determined when adequate additional funds
have accumulated.
7. There were no interfund transfers or loans.
8. There are no potential refunds to property owners.
15
Public Safety Impact Fee (Fund 821)
This citywide development impact fee program funds new development’s fair share of new and
expanded capital facility and equipment to serve the City.
Beginning balance, July 1, 2018 $836,038
Additions
Public Safety impact fees collected – Fire $356,109
Public Safety impact fees collected - Police 89,352
Interest earned 33,639
Total additions 479,100
Disbursements % Fee Funded
Unimac PPE Dryer Purchases 4,391 25.6%
Training Tower Maintenance (pf1704) 3,328 25.6%
Station Alert Package (5 Stations) (pf1706) 6,189 25.6%
Total disbursements (13,908)
Remaining balance as of June 30, 2019 $1,301,230
Planned projects for Fiscal Year 2019/20 % Fee Funded
Fire Station 64 Dormitory & Bathroom Remodel
(pf1805) 76,200 25.6%
Total planned projects (76,200)
Remaining balance after planned projects $1,225,030
16
Oyster Point Interchange Impact Fee Program
The City Council adopted this plan area fee program on May 23, 1984 using a February 1983
Feasibility Study prepared by Nolte and Associates in conjunction with Resolution No. 71-84
which created the “Oyster Point Contribution Formula”. The 1983 Feasibility Study identified the
need for the Oyster Point Interchange project which was, at that time, referred to as the grade
separation project.
Updates to the fee program since 1984 include the following:
1. An ongoing monthly inflation adjustment.
2. June 26, 1996, fee program change via Resolution No. 102-96 included adjustments for:
a. the inflationary index that reduced the fee by approximately 22%,
b. the project description which increased the scope of the project to include the
Terrabay hook ramps and the southbound off-ramp flyover, and the use of more
current trip generation rates
3. October 9, 1996 fee program change via Resolution No. 152-96 that added additional land
uses with their associated trip generation rates.
The Feasibility Study identified new development’s share of the grade separation project cost at
64.8% and existing development’s share of the cost at 35.2%. The grade separation was completed
and funded in 1995 and is not part of this annual report. The increased scope portion of the project,
added in 1996, was identified as being 100% the responsibility of new development. Of this
additional scope, the flyover, estimated to cost $6.4 million, was completed in 2005, and the hook
ramps, estimated to cost $15 million, were completed in October 2006. Additional work relating
to property transfers and gaining final Caltrans project acceptance is on-going.
Required 5-Year Findings for Unexpended Funds/Annual Reporting Requirements
1. The purpose of the Oyster Point Interchange Impact Fee Program is to provide new
development’s share of funding for this project required at build-out of the plan area.
2. Refer to page 18 of this report for the beginning and ending balance of the account for this
fee.
3. Refer to page 18 of this report for the amount of fees collected and interest earned.
4. The reasonable relationship between the Oyster Point interchange impact fee and the
purpose for which it is charged is demonstrated in the 1983 Feasibility Study by Nolte and
Associates, and in the fee program updates in Resolution No. 102-96 and Resolution No.
152-96. As of June 30, 2019, there continues to be a need for Oyster Point Interchange
Impact fees due to further developments in that area of South San Francisco.
17
5. The sources and amounts of funding anticipated for Oyster Point Interchange projects can
be found in the updates adopted via Resolution No. 102-96 and Resolution No. 152-96.
Additional working relating to property transfers and gaining final Caltrans project
acceptance is on-going.
6. Buildout in the Oyster Point Interchange area is ongoing due to further developments in
South San Francisco. The City’s buildout is assumed to occur over a 20-year period, which
is consistent with the General Plan.
7. There are currently no planned projects for Oyster Point Interchange impact fees.
8. The fund has one loan from the former Redevelopment Agency, please refer to page 18 of
this report. The amount owed as of June 30, 2019, is approximately $4.8 million. Since
the dissolution of the Redevelopment Agency in 2012, the interest rate charged by the
Successor Agency is 0%. The loan is repaid as new impact fee revenue is received. Given
that the amount of future impact fee revenue is unknown, the repayment date is unknown.
There were no other interfund transfers or loans.
9. There are no potential refunds of Oyster Point Interchange Impact Fees to property owners.
10. Refer to page 27 of this report for the fee schedule outlining the amount of the Oyster Point
Interchange Impact Fee.
18
Oyster Point Interchange Impact Fee (Fund 840)
This plan area development impact fee program funds new development’s fair share of the Oyster
Point Interchange project.
Beginning balance, July 1, 2018 $29,811
Additions
Fees collected $3,460,060
Interest earned 46,385
Total additions 3,506,445
Disbursements % Fee Funded
Projects 0
Repayment of RDA Loan 3,464,000 100%
Total disbursements (3,464,000)
Remaining balance as of June 30, 2019 $72,256
Planned Projects for Fiscal Year 2019/20 % Fee Funded
There are no planned projects for Fiscal Year
2019/20
Remaining Balance After Planned Projects $72,256
Loans to Oyster Point Interchange Fee Fund from
Successor Agency to RDA
Due Date and
Interest Rate
Balance, July 1, 2018
8,309,152 None & None
Less payment during fiscal year (3,464,000)
Balance, June 30, 2019 (4,845,152)
Fees available (future fees required) for current
and completed projects [1] $(4,772,896)
[1] Includes the Successor Agency loan of $10.7 million.
19
Sewer Impact Fee Program
The 2002 nexus study for this plan area fee was adopted by the City Council in 2002. The study
identified the need for new and rehabilitated sewer collection and treatment facilities to serve the
area located east of US 101 in the City of South San Francisco. This fee program also includes an
annual inflation adjustment. The estimated cost of the 20 new and expanded sewer projects
included in the study totaled $21.4 million. The study identified new development’s share of the
cost of the required facilities at $15.5 million (72.4% of the total new and expanded facilities cost)
while existing development’s share of the cost (existing deficiency) is $5.9 million (27.6% of new
facilities). New development’s share of the cost, $15.5 million, was increased to include some
master planning costs ($425,000) and some CEQA reviewing costs ($600,000) for a total cost to
new development of $16,425,000. Of that amount, $12,429,000 was to be sewer impact fee funded
and $4,066,000 was to be funded directly by developer contributions. Of the twenty total projects
listed in the nexus study, eleven projects are either fully or partially funded with the sewer impact
fee funds, four are existing development’s responsibility, four are to be funded by dev eloper
contributions, and one is to be funded with a combination of developer contributions and revenues
from existing development. Existing development’s share will be funded with the sewer charges
appearing on property tax bills as a direct levy.
Annual Reporting Information
1. The purpose of the Sewer Impact Fee Program is to provide new development’s share of
funding for new and rehabilitated sewer collection and treatment facilities to serve the area
located east of US 101 at build-out of the plan area.
2. Refer to page 27 of this report for the fee schedule outlining the amount of the fee.
3. Refer to page 20 of this report for the beginning and ending balance of the account for this
fee.
4. Refer to page 20 of this report for the amount of fees collected, and interest earned.
5. There was one project that was partially funded in FY 2018-19 using the Sewer Impact Fee
program funding, refer to page 20 of this report for an identification of public improvement
on which fees were expended, the amount of the expenditures on each improvement,
including the total percentage of the cost of the public improvement that was funded with
the fees.
6. The approximate date for funding and constructing additional future facilities and
infrastructure will be determined when adequate additional funds have accumulated.
7. There were no interfund transfers or loans.
8. There are no potential refunds of Sewer Impact Fees to property owners.
20
Sewer Impact Fee (Fund 810)
This plan area development impact fee program funds new development's fair share of new and
rehabilitated sewer collection and treatment facilities to serve the area located east of US 101 in
the City.
Beginning balance, July 1, 2018 $2,838,902
Additions
Fees collected $1,781,407
Interest earned 100,304
Net Fee Credit Permits 0
Total additions 1,881,711
Disbursements % Fee Funded
City administration 2,652 100%
Pump Station #2 Upgrade (ss1702) 281,827 100%
Total Disbursements (284,479)
Remaining balance as of June 30, 2019 $4,436,134
Planned Projects for Fiscal Year 2019/20 % Fee Funded
There are no planned projects for Fiscal Year
2019/20
Fees available (future fees required) for
current and completed projects [1] $(1,8255,537)
[1] Includes the $2.0 million developer prepayment.
21
Traffic Impact Fee Program
The 2001 nexus study for this plan area fee was adopted by the City Council in 2002. The study
identified the need for new and expanded roadway and intersection improvements to serve the area
located east of US 101 in the City of South San Francisco. The study was updated on May 6, 2005,
and on July 19, 2007. This fee program includes an annual inflation adjustment and a 2.5%
administrative fee. The estimated cost of the new and expanded facilities included in the 2007
study totaled $38.5 million ($32.4 million in net cost after accounting for fees already received).
There are 26 road improvements listed in the 2007 study and two studies for a total of 28 projects.
The study determined that new development would be responsible for 100% of the cost of the 28
projects.
Annual Reporting Information
1. The purpose of the Traffic Impact Fee Program is to provide new development’s share of
funding for new and expanded roadway and intersection improvements to serve the area
located east of US 101 at build-out of the plan area.
2. See page 27 of this report for the fee schedule outlining the amount of the fee.
3. See page 22 of this report for beginning and ending balance of the account for this fee.
4. See page 22 of this report for the amount of fees collected and interest earned.
5. Of the approximate $12.4 million of unexpended traffic impact fee revenue, $701,000 was
spent in Fiscal Year 2018-19 (refer to table on page 22). The remaining $20.5 million will
be used to fund projects in subsequent years, such as the design of projects listed in the
original and updated fee studies. The approximate date of funding to complete financing
of projects identified in the nexus study and the traffic fee study updates is unknown, as
the sole source of funding is the traffic impact fee, which is dependent on the
implementation of new developments. Of the 26 improvement projects listed in the nexus
study, six have been completed. A traffic study, which will prioritize the construction of
the new and expanded facilities listed in the nexus study is in progress. The projects
currently underway are shown in the Fiscal Year 2019-21 Capital Improvement Program
(CIP) budget.
6. The remaining nexus study projects will be programmed in future years’ CIP budgets at
the discretion of the City Council.
7. There were no interfund transfers or loans.
8. There are no potential refunds of Traffic Impact Fees to property owners.
22
Traffic Impact Fee (Fund 820)
This plan area development impact fee program funds new development's fair share of new and
expanded roadway and intersection improvements east of US 101 to serve the City of South San
Francisco.
Beginning balance, July 1, 2018 $12,459,805
Additions
Fees collected $8,304,582
Interest earned 533,381
Total additions $8,837,963
Disbursements % Fee Funded
City administration 2,652 100%
Airport Blvd/Grand Ave (tr1104) 94 100%
Traffic Impact Fees Study (tr1013) 10,091 100%
E. Grand, Gateway & Forbes Intersection (tr1602) 64,859 100%
E. 101 Traffic Model Update (tr1702) 63,113 100%
Adaptive Traffic Control System (tr1901) 536,804 100%
E.101 Traffic Signal IDEA Grant (tr1902) 26,251 100%
Littlefield Ave Extension Feasibility (tr1905) 448 100%
Total disbursements (704,311)
Remaining Balance as of June 30, 2019 $20,593,457
Planned Projects for Fiscal Year 2019/20 % Fee Funded
Oyster Pt & E Grand Corridor Improvements (tr1602) 4,000,000 100%
E 101 Traffic Signal IDEA Grant (tr1902) 45,000 100%
Traffic Impact Fees Study (tr1013) 200,000 100%
Adaptive Traffic Control System (tr1901) 200,000 100%
Total planned projects (4,445,000)
Remaining balance after planned projects $16,148,457
23
Sewer Capacity Charge Program
The original analysis was adopted by the City Council in 2000 and annual updates included a
preset adjustment to the charges based on borrowing costs. The most current Sewer Capacity
Charge Analysis by Bartle Wells & Associates is dated August 26, 2009 and was adopted by the
City Council in April of 2010 to be effective in Fiscal Year 2010-11. This analysis identifies the
need for sewer collection and treatment capacity in the City of South San Francisco. There are two
components to the Sewer Capacity Charge: the capital assets valuation charge and the capital
improvements charge. The capital assets charge accounts for the existing value of the sewer
collection and treatment system which is calculated using the depreciated replacement cost of the
system’s assets. The capital assets charge (also called a “buy-in” fee) assigns a value to the benefit
that new development receives from the availability of sewer capacity (which existing
development has maintained over the years through the sewer rates). The total depreciated
replacement value is $161.6 million, of which 37.2 percent is new development’s fair-share, or
$60.1 million. The second component is the charge for future improvements to the system
identified in the City’s Capital Improvement Program. The total cost of these future improvements
is $84.6 million, the fair-share allocation to new development is 37.2 percent of that amount, or
$29.8 million. The total fair-share is $90 million. These funds may be used for capital
improvements to maintain capacity in the system.
Annual Reporting Information:
1. Refer to page 24 of this report for the beginning and ending balance of the account for the
sewer capacity fund, the amount of charges collected, and the interest earned from
investment of moneys in the fund.
2. There was one project that was worked on in FY 2018-19 using the sewer capacity
charge program. Refer to page 24 of this report for an identification of the public
improvement on which charges were expended, the amount of the expenditures on each
improvement.
3. Refer to page 24 of this report for an identification of public improvements anticipated to
be undertaken in the next fiscal year.
4. The sewer capacity charges do not exceed the estimated reasonable costs of providing the
facilities for which the fee is charged (see Cal. Gov. Code § 66013, subd. (a)).
5. The sewer capacity charge’s accounting and reporting requirements are being met, i.e., the
revenues are kept in a separate fund and the City provides annual reports on the use of the
funds collected (see Cal. Gov. Code §§ 66013, subds. (c) and (d)). Since the update for the
sewer capacity charges went into effect in Fiscal Year 2010-11, $1.5 million of collected
sewer capacity charges has been spent on Water Quality Control Plant upgrades.
6. There were not any interfund transfers or loans.
24
Sewer Capacity Charges (Fund 730)
This fee program funds the cost associated with providing collection and treatment capacity to new
development, both through the existing infrastructure provided, and through future capital projects
not funded by other sources.
Beginning Balance, July 1, 2018 $9,506,598
Charges collected $2,825,571
Interest earned $361,686
Total Additions $3,187,257
Disbursements % Charge Funded
City Administration $2,652 100%
Bad Debt $(2,100)
Projects
WCQP Wet Weather & Digester Improvements (ss1301) $369,745
Total Disbursements $370,297
Remaining Balance, June 30, 2019 $12,323,558
Planned Projects for Fiscal Year 2019/20 Amount % Charge Funded
Pump Station # 2 Upgrade (ss1702) $4,500,000
Remaining Balance After Planned Projects $7,823,558
25
Bicycle and Pedestrian Impact Fee for Fiscal Year 2018-2019
Land Use Type ADT per Units or
1,000 square feet
Cost per ADT(*)
Residential, per unit
Single Family 9.60 $25.31
Multi-Family 6.70 $25.31
Mobile Homes 5.00 $25.31
Non-Residential, per 1,000 square feet
Office 3.71 $25.31
Commercial/Retail 14.40 $25.31
Hotel/Visitor
Services (rooms)
9.45 $25.31
Industrial 4.91 $25.31
Childcare Impact Fee Rates for Fiscal Year 2018-19
Land Use per Unit or per Gross Sq. Ft. (GSF)
Residential
Low Density $1,979 per unit
Medium Density $1,858 per unit
High Density $1,851 per unit
Other Residential $1.28 per GSF
Commercial/Industrial
Commercial / Retail $0.68 per GSF
Hotel / Visitor Services $0.18 per GSF
Office / R&D $0.57 per GSF
Other Non-Residential $0.54 per GSF
Park Land Acquisition Fee for Fiscal Year 2018-19
Land Use per Unit or 1,000 Square Feet (SQFT)
Residential
Single Family $21,735 per unit
Duplex to Four-plex $18,774 per unit
5 to 19 $15,939 per unit
20 to 49 $12,852 per unit
50+ $11,214 per unit
Mobile Home $16,694 per unit
Commercial/Industrial
Commercial / Retail $938 per 1,000 SQFT
Hotel / Visitor Services $893 per 1,000 SQFT
Office / R&D $833 per 1,000 SQFT
Industrial $1,560 per 1,000 SQFT
26
Park Construction Fee for Fiscal Year 2018-2019
Land Use per Unit or 1,000 Square Feet (SQFT)
Residential
Single Family $7,389 per unit
Duplex to Four-plex $6,383 per unit
5 to 19 $5,419 per unit
20 to 49 $4,369 per unit
50+ $3,812 per unit
Mobile Home $5,676 per unit
Commercial/Industrial
Commercial / Retail $2,639 per 1,000 SQFT
Hotel / Visitor Services $2,280 per 1,000 SQFT
Public Safety Impact Fee Rates for Fiscal Year 2018-19
Land Use per Unit or per Square Foot (SF)
Residential
Low Density $1,285 per unit
Medium Density $810 per unit
High Density $563 per unit
Commercial/Industrial
Commercial / Retail $0.44 per SF
Hotel / Visitor $0.42 per SF
Office / R&D $0.44 per SF
Industrial $0.18 per SF
27
Oyster Point Interchange Impact Fee Rates for Fiscal Year 2018-19
The impact fee is calculated by multiplying the number of vehicle trips by $154 and by the
percentage increase in the Construction Cost Index (CCI) as published in the Engineering News-
Record (ENR) from the date of adoption, when the CCI was 6,552.16, to the current effective CCI.
Vehicle Trips are based on average daily traffic (ADT). The rates shown below are based on 1,000
gross square feet of land use.
The ENR CCI published in April is used to calculate monthly increases. The CCI for April 2017
and 2018 were 11,696.47 and 12,014.72, respectively, resulting in a percentage increase of 2.56%.
Land Use ADT Trip Rate per 1,000 GSF
General Industrial 5.46
Manufacturing 3.99
Warehousing 4.50
Hotel 10.50
General Office Building 12.30
Research & Development (R&D) 5.30
Restaurant (Dinner House/High Turn-over) 56.30 / 164.40
General Commercial 48.00
Sewer Impact Fee Rates for Fiscal Year 2018-19
Gallons per area x area x $4.92. The generation rate for all land use is 400 gallons per day per
1,000 square feet of building area.
Traffic Impact Fee Rates for Fiscal Year 2018-19
Area of Building x Land Use Fee where the Land Use Fee is:
R&D = $6.05 per building sq. ft.
Hotel = $1,407.23 per room
Commercial = $25.06 per building sq. ft.
Sewer Capacity Charge for Fiscal Year 2018-19
The fee is updated each calendar year. The fee is currently $4,785.88 per EDU. An EDU, or
Equivalent Dwelling Unit, is the amount and strength of sewage equivalent to that discharged by
a single-family residence. EDU = (0.00347 x Q) + (0.362 x BOD) + (0.589 x TSS). Q = gallons
28
per day of sewage to be discharged; BOD = pounds per day of biochemical oxygen demand to be
discharged; TSS = pounds per day of total suspended solids to be discharged.
3455400.1