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Home My WebLink About12.06.2023 @630 Regular Measure W COCWednesday, December 6, 2023 6:30 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 Measure W Citizens' Oversight Committee Engy Del Rosario, Chair Edmund de Guzman, Vice Chair William Zemke, Committee Member Mike Brosnan, Committee Member Jamie Rey, Committee Member William Romero - Alternate Regular Meeting Agenda 1 December 6, 2023Measure W Citizens' Oversight Committee Regular Meeting Agenda How to submit written Public Comment before the Meeting: Members of the public are encouraged to submit public comments in writing in advance of the meeting by emailing: [email protected] How to provide Public Comment during the Meeting: COMMENTS ARE LIMITED TO THREE (3) MINUTES PER SPEAKER Under the Public Comment section of the agenda, members of the public may speak on any item not listed on the Agenda. Pursuant to provisions of the Brown Act, no action may be taken on a matter unless it is listed on the agenda, or unless certain emergency or special circumstances exist. The Chair may direct staff to investigate and/or schedule certain matters for consideration at a future meeting. If there appears to be a large number of speakers, the Chair may reduce speaking time to limit the total amount of time for public comments (Gov. Code sec. 54954.3(b)(1).). American Disability Act: The City Clerk will provide materials in appropriate alternative formats to comply with the Americans with Disabilities Act. Please send a written request to City Clerk Rosa Govea Acosta at 400 Grand Avenue, South San Francisco, CA 94080, or email at [email protected]. Include your name, address, phone number, a brief description of the requested materials, and preferred alternative format service at least 24-hours before the meeting. Accommodations: Individuals who require special assistance of a disability -related modification or accommodation to participate in the meeting, including Interpretation Services, should contact the Office of the City Clerk by email at [email protected], 24-hours before the meeting. Page 2 City of South San Francisco Printed on 1/5/2024 2 December 6, 2023Measure W Citizens' Oversight Committee Regular Meeting Agenda CALL TO ORDER ROLL CALL AGENDA REVIEW ITEMS FROM STAFF MEMBERS PUBLIC COMMENT MATTERS FOR CONSIDERATION Review and approve of the meeting minutes for the Measure W Citizens' Oversight Committee meeting of October 4, 2023 1. Presentation to the Measure W Citizens’ Oversight Committee on the Measure W Preliminary Financial Results for Fiscal Year 2022-23 (Amy Meyer, Maze and Associates) 2. Informational Report on Measure W fund balance and expenditures for 1st Quarter of 2023-24 (Karen Chang, Finance Director) 3. ITEMS FROM BOARD MEMBERS, COMMISSIONERS, COMMITTEE MEMBERS ADJOURNMENT Page 3 City of South San Francisco Printed on 1/5/2024 3 City of South San Francisco Legislation Text P.O. Box 711 (City Hall, 400 Grand Avenue) South San Francisco, CA File #:23-1025 Agenda Date:12/6/2023 Version:1 Item #:1. Review and approve of the meeting minutes for the Measure W Citizens' Oversight Committee meeting of October 4, 2023 City of South San Francisco Printed on 12/1/2023Page 1 of 1 powered by Legistar™4 CALL TO ORDER Chair Del Rosario called the meeting to order at 6:35 p.m. ROLL CALL Chair Del Rosario, present Vice Chair De Guzman, present Committee member Zemke, present Committee member Brosnan, absent Committee member Rey, present AGENDA REVIEW No changes. REMOTE PUBLIC COMMENTS No remote public comments made. WELCOME AND INTRODUCTIONS Director of Finance Karen Chang provided a brief overview of the agenda for the evening. MATTERS FOR CONSIDERATION 1. Motion to approve the Minutes from the meeting on August 2, 2023. Motion – Committee Member Zemke: To approve the minutes from August 2, 2023, Committee Member De Guzman/Second – by roll call vote: AYES Chair Del Rosario, Vice Chair De Guzman, Committee Member Zemke, Committee member Rey and NAYS: Non; ABSENT: Committee member Brosnan; ABSTAIN: None. Motion passes unanimously. 2. Measure W Audit Planning Phase presentation by Amy Meyer, Maze & Associates After the presentation, Amy Meyer opened for questions. Vice Chair De Guzman asked to clarify that the audit report was for fiscal year end June 30, 2023. Vice Chair De Guzman asked if Maze & Associates issued an internal control report? Ms. Meyer stated that they don’t opine on internal controls, but they do test for internal control and if there are matters that are found, they will report on them. Vice Chair De Guzman asked if she was aware of an internal control audit done by the City of South San Franisco. Ms. Meyer stated that there was none that she was aware of. Vice Chair De Guzman asked if internal control was tested and if they had questionnaires. Ms. Meyer stated that transactions are picked, they look for reviews and approvals, to see if they are in compliance MINUTES SPECIAL MEETING MEASURE W CITIZENS’ OVERSIGHT COMMITTEE CITY OF SOUTH SAN FRANCISCO Wednesday, October 4, 2023 6:35 p.m. IN-PERSON MEETING 5 MEASURE W COC MEETING MINUTES December 6, 2023 PAGE 2 with the city policies. They test to ensure internal controls are in place and functioning. Ms. Meyer stated that they do not opine or issue an opinion on internal control because it would require auditing many more data points. Vice Chair De Guzman clarified that it is the Sarbanes-Oxley in commercial accounting set of standards. Ms. Meyer confirmed. Vice Chair De Guzman asked if there was an intentional material misstatement, would they be able to find it. Ms. Meyers stated that the audit was designed to detect material misstatements. Vice Chair De Guzman asked Ms. Meyers what “compliance testing” is? Ms. Meyer provided an example of compliance testing vs. the City’s purchasing policies and Federal guidelines. Vice Chair De Guzman asked if there were Federal laws that may be attached to the Measure W compliance. Ms. Meyer stated that most taxes can be spent on general expenditures/programs. If it was a non-federal disbursement, the city still has to comply with its own purchasing policy. Ms. Meyer stated that they do obtain a confirmation, a report of Measure W remittances to the city, from the State and reconcile to the City’s general ledger to ensure that State says it sent to the city made it into the general ledger. Vice Chair De Guzman asked for clarification on the expenditure side, is it for Measure W purpose? Ms. Meyer stated that because Measure W is a general tax, the city self restricts what the funds are spent on each year. There are no exterior rules that dictate what you can and cannot use the funds for. Chair Del Rosario asked if there was a threshold reviewed for expenses or is it spot checked? Ms. Meyers stated that disbursements are selected judgmentally for testing, a threshold is not set. Vice Chair De Guzman asked if they have a rule of thumb, such as 5% of materiality? Ms. Meyer stated that when transactions are selected, there is no dollar amount. There is no dollar threshold that is set. Vice Chair De Guzman asked if they performed random testing and if it will be substantial enough. Vice Chair De Guzman asked how many transactions are tested? Ms. Meyer stated that each year may differ. They have to ensure that the transactions are representative of the wide range that they are testing. Chair Del Rosario asked what happens if a violation is found? Ms. Meyer stated that they would question transactions. Usually there is documentation supporting appropriate audit evidence that can determine that it makes sense, and it is reasonable. If it is not, 1) we would have a recommendation that things need to change, 2) Depending on the context of error, we may have to test more. Vice Chair De Guman asked what kind of audit opinions Maze & Associates provide for the government? Qualified opinion or unqualified opinion? Ms. Meyer stated that historically for South San Francisco, they have provided unmodified opinions equivalent to unqualified opinion. Each year is individual, they have clients that they issued modified opinions, qualified, or adverse; it depends on the results of that particular year’s audit. Vice Chair De Guzman asked if qualified opinions mean one cannot rely on financial statements. Amy stated that it can be qualified in one particular area as opposed to an overall issue. Vice Chair De Guzman asked when they should expect the first draft of audit? Director of Finance Karen Chang stated that we should have a draft at the next meeting in December. Vice Chair De Guzman asked Ms. Meyer if they were on-site or virtual? Ms. Meyer stated that they do what they call a hybrid when necessary. Most of the audits they perform are remote. They usually have a day or two on site for any areas that the city may not have an electronic record or something they need to see in person. Most of the audits are remote. Chair Del Rosario asked if this was the same audit, they previously reviewed line by line. Director Chang stated that auditors do not review line by line. Director Chang stated that Chair Del Rosario was referring to the report that Committee Member Brosnan mentioned in earlier meetings of Measure W regarding a more detailed report. 6 MEASURE W COC MEETING MINUTES December 6, 2023 PAGE 3 Chair Del Rosario stated that she wanted clarification on the layers of auditing. There are people approve the expense, then you have a threshold, then you have a layer of audit. Director Chang provided an example of the process. Director Chang stated that there are several layers of internal control within the city. Vice Chair De Guzman clarified that there is a budget manager that looks at the books to ensure that there is a budget for that contract. Director Chang stated that staff reviews and compares to ensure there is a budget for that project and line items before it is paid. Vice Chair De Guzman asked when they should expect a draft audit. Director Chang stated that she would provide a draft at December’s meeting. Vice Chair De Guzman asked if auditors looked at the budget vs actual. Ms. Meyer stated that they do review the budget and if there are significant variances, they will ask questions. Vice Chair De Guzman asked if that was part of the management discussion and analysis. Amy confirmed and stated that it is a requirement for the management discussion and analysis that is written by finance staff. There is a section that required discussion of any significant variances between original and final budget. There’s the final budget and actual page for the general fund. IN PERSON PUBLIC COMMENT: No in person public comment. 3. Action minutes -Presentation and discussion on Measure W Financials. Director of Finance Karen Chang provided a brief overview and update of financials. Director Chang stated that for the fiscal year 2022-23, we are expecting to receive total tax revenue of about $15.6 million. There is a project expenditure and debt service payments. We are expecting total expenditure to be about $10.6 million, leaving a surplus of about $5 million. The fund balance at the end of the year is expected to be about $16.8 million. Director Chang provided a breakdown of actual expenditures of two major projects for the Civic Campus; the Police station and Library, Parks & Rec building. Total budget was $14 million and year to date, $2.2 million has been spent. We expect another $12 million will be spent on those projects. The pavement program has about $1 million remaining in the budget. We are continuing to make payments to the debt service which is about $8.2 million. Debt service on the third tranche will be coming in FY 2024-25. Chair Del Rosario asked if this included the new sports field. Director Chang stated that it was included separately as it was mostly paid by the bond. Director Chang provided a recap for questions at the previous meeting regarding cashflow and balance sheet. Director Chang stated that the beginning fund balance is about $11 million plus the revenue, minus the expenditure. The ending fund balance is about $16.8 million. The balance sheet consists of the cash of $14 million and the two months receivable that need to be collected. Chair Del Rosario asked if this included May and June. Director Chang confirmed. Director Chang stated that there were three tranches of debt issued. The first tranche of $53.8 million funded the Police Station, the second tranche of $104 million funded the streets, solar, and civic campus. The third tranche of $65 million funded the Orange Memorial Park ball field, aquatic center, and Colma Creek bridge. 7 MEASURE W COC MEETING MINUTES December 6, 2023 PAGE 4 Director Chang provided a breakdown of project expenditures. The Police Station had a project cost of $53.8 million and cumulatively we had already spent about $53.6 million. The street improvement project $24 million, about $21 million was already spent and there is about $2 million left. The Civic Campus is $78 million. Director Chang stated that there were other funding resources besides Measure W funds that were used on the projects. The slide presentation is to show how much funding was used from bond issuance. Director Chang provided clarification Civic Campus projects – projects PF1707 (Police Station) & PF2103 (Library/Park & Rec). The Civic Campus was made up of numerous funding sources including donations. The package that was sent out to the Committee included the summary of year to date of all funding sources. Vice Chair De Guzman asked if the unspent bonds of $8.62 million was real money. Director Chang provided an explanation between budget and actual. Chair Del Rosario asked for clarification that Measure W funds would be used last. Director Chang confirmed. Chair Del Rosario asked how donations work. Director Chang stated that there are business donors for specific causes. Vice Chair De Guzman asked if the donations were donated to LPR, would that be recorded in the Measure W books? Director Chang clarified that donations were not recorded in Measure W books but would be part of the project. Vice Chair De Guzman asked if the total bond funds were $222 million. Director Chang stated that it was $222.8 million from bond proceeds. Chair Del Rosario clarified that it was for the three tranches. Vice Chair De Guzman asked it can be stated that the City of South San Francisco has $222 million of total assets. Vice Chair De Guzman asked, prior to Measure W, how much of assets did the City of South San Francisco have? Director Chang stated that the information could be found in the financials under capital assets. Committee Member Zemke asked if there was a mechanism that the committee can be notified with any new projects that the City Council adds to list for Measure W funding. Director Chang stated that Measure W is a general tax and city council votes on projects they want to fund. When the city council sees that there is revenue available, they want to fund other projects. Director Chang advised that she would communicate that to the City Manager’s office. Director Chang in conclusion asked if there were any additional types of reporting that the committee would like to see. Vice Chair De Guzman asked if Director Chang could provide a narrative for Measure W such as the one the City of San Clemente provides. Director Chang stated that she would look into it. Chair Del Rosario asked about voting for a new Chair. Director Chang stated that it would occur in February 2024. ADJOURNMENT Being no further business, Chair Del Rosario adjourned the meeting at 7:35 p.m. Submitted by: Approved by: ______________________ ______________________________ Patty Gomez Del Rosario Secretary Chair 8 MEASURE W COC MEETING MINUTES December 6, 2023 PAGE 5 Approved by the Measure W Citizens’ Oversight Committee: / / 9 City of South San Francisco Legislation Text P.O. Box 711 (City Hall, 400 Grand Avenue) South San Francisco, CA File #:23-1030 Agenda Date:12/6/2023 Version:1 Item #:2. Presentation to the Measure W Citizens’ Oversight Committee on the Measure W Preliminary Financial Results for Fiscal Year 2022-23 (Amy Meyer, Maze and Associates) City of South San Francisco Printed on 12/1/2023Page 1 of 1 powered by Legistar™10 Independent Auditor Presentation – South San Francisco Measure W For the fiscal year ended June 30, 2023 Citizens’ Oversight Committee December 6, 2023 Amy L. Meyer, CPA Partner 111 An Audit Maze & Associates – we are an independent CPA firm, independent from the City of South San Francisco and its Component Units. Audit of the City’s Basic Financial Statements is being conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards issued by the Comptroller General of the United States of America. 212 Our Responsibilities Under U.S. Generally Accepted Auditing Standards Express opinions about whether the financial statements prepared by management are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles (GAAP) Does not relieve management of its responsibilities As part of the audit, we will consider the City’s internal control for the purpose of determining audit procedures, but will not provide any assurance concerning such internal control. 313 Materiality SAS AU-C Section 320,Materiality in Planning and Performing an Audit – concept of materiality includes: Misstatements, including omissions, are considered to be material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements Judgments about materiality are made in light of surrounding circumstances and are affected by the size or nature of a misstatement, or a combination of both Judgments about materiality involve both qualitative and quantitative considerations 414 Audit Scope Generally includes the following, subject to adaptation from our risk assessment process: Perform risk assessment brainstorming and planning Create audit plan tailored to the City and sector Transactions cycles subject to control testing and sampling Transactions cycles testing Transactions and balances tested in total Evaluate overall duty assignments Information system controls tests Perform compliance tests 515 Audit Timing We have met with Finance staff and agreed the following schedule: Interim fieldwork: May 2023 Final fieldwork: October 2023 Reports finalization: December 2023 616 Measure W Activity is Recorded in Fund 101 in the City’s General Ledger Included in the City’s General Fund for financial reporting purposes Does not meet the GAAP requirements for separate presentation 717 Measure W –Draft Results Balance Sheet 8 Measure W ASSETS Cash and investments $14,227,646 Receivables: Accounts 2,533,134 Total Assets $16,760,780 LIABILITIES Accounts payable Total Liabilities FUND BALANCES Committed 16,760,780 Total Fund Balances 16,760,780 Total Liabilities and Fund Balances $16,760,780 18 Measure W –Draft Results Income Statement 9 Measure W REVENUES Sales taxes $15,618,697 Total Revenues 15,618,697 EXPENDITURES Current: City Manager 287,295 Total Expenditures 287,295 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES 15,331,402 OTHER FINANCING SOURCES (USES) Transfers out (10,422,461) Total Other Financing Sources (Uses) (10,422,461) Net Change in Fund Balances 4,908,941 Fund balance - July 1 11,851,839 Fund balance - June 30 $16,760,780 19 Measure W –Draft Results Budget-Actual Statement 10 Variance with Final Budget Actual Positive Original Final Amount (Negative) Resources (inflows): Sales taxes $13,800,000 $13,800,000 $15,618,697 $1,818,697 Amounts available for appropriation 13,800,000 13,800,000 15,618,697 1,818,697 Charges to appropriations (outflows) City Manager 398,622 411,297 287,295 124,002 Total charges to appropriations 398,622 411,297 287,295 124,002 OTHER FINANCING SOURCES (USES) Transfers out (12,744,450) (23,619,818) (10,422,461) 13,197,357 Total Other Financing Sources (Uses) (12,744,450) (23,619,818) (10,422,461) 13,197,357 Net Change in Fund Balances $656,928 ($10,231,115) 4,908,941 $15,140,056 Fund Balance - July 1 11,851,839 Fund Balance - June 30 $16,760,780 Budgeted Amounts Measure W 20 Measure W Fiscal Year 2023 Transfers Out: 11 Debt Service $8,289,450 Capital Projects Funds: Capital Improvement 1,054,420 Capital Improvement Civic Campus 1,078,591 $10,422,461 21 QUESTIONS? 12 “We are in the business to help our clients succeed” 22 City of South San Francisco Legislation Text P.O. Box 711 (City Hall, 400 Grand Avenue) South San Francisco, CA File #:23-1031 Agenda Date:12/6/2023 Version:1 Item #:3. Informational Report on Measure W fund balance and expenditures for 1st Quarter of 2023-24 (Karen Chang, Finance Director) RECOMMENDATION This report is informational and requires no formal action from the Committee. BACKGROUND/DISCUSSION On November 3,2015,South San Francisco residents approved a half-cent sales tax by an overwhelming majority.The adoption of Measure W ensures that the City of South San Francisco will be able to maintain and enhance locally controlled City services that the community cares about and has come to expect -including neighborhood police patrols,911 response times,crime and gang suppression programs,street maintenance and pothole repair,maintaining youth/teen educational/recreational programs,providing a police operations center that meets earthquake safety codes, and other essential services. The voter-approved half-cent sales tax (Measure W)went into effect on April 1,2016.Since that time,the sales tax proceeds have been accounted for separately from the City’s General Fund to track the commensurate revenues and expenditures. Major projects currently funded by Measure W are: 1.Community Civic Campus Program a.Police Operations & 911 Dispatch Center (pf1707) b.Library, Parks and Recreation and Community Theater/Council Chamber (pf2103) 2.Orange Memorial Park Project a.Multi-Use Sports Fields b.Aquatic Center c.Park Playground d.Park Bridges 3.Paving Program Use to augment City efforts towards street maintenance and pothole repairs In this meeting,the City’s auditor,Maze &Associates (Maze)will provide a preliminary Measure W financial for Fiscal Year (FY) 2022-23. A.MEASURE W FUND BALANCE THROUGH SEPTEMBER 30, 2023 The following is a summary of Measure W revenues and expenditures since its inception through September 30, 2023: Table 1: Measure W Fund Balance Summary City of South San Francisco Printed on 12/1/2023Page 1 of 3 powered by Legistar™23 File #:23-1031 Agenda Date:12/6/2023 Version:1 Item #:3. Culmulative Total as of June 30, 2021 FY 21/22 FY 22/23 FY 23/24 7/1/23 - 9/30/23 Inception Total as of September 30, 2023 TOTAL REVENUES 59,270,645 15,399,766 15,618,697 1,288,075 91,577,183 - Expenditures - Salaries & Benefits 267,867 279,785 287,295 39,528 874,475 Services & Supplies 275,622 275,622 Transfers Out to Capital Improvement Fund - - Civic Campus 40,907,394 2,755,016 2,088,941 45,751,351 - Street Paving Program 6,711,687 159,012 44,071 - 6,914,770 Debt Services 3,174,355 8,287,833 8,289,450 - 19,751,638 TOTAL EXPENDITURES 51,336,925 11,481,646 10,709,757 39,528 73,567,856 Revenue Less Expenditures 7,933,720 3,918,120 4,908,940 1,248,547 18,009,327 FUND BALANCE 7,933,720 11,851,840 16,760,780 18,009,327 18,009,327 As shown above,the preliminary fund balance for Measure W as of June 30,2023,was $16,760,780.The fund balance as of September 30, 2023, was currently at $18,009,327. B.FY 2023-24 Q1 REVENUES The City has collected approximately $1.3 million in Measure W sales tax revenues.This amount represented the sales tax revenue for July 2023. There are usually a 2-month lag in collection. C.FY 2023-24 EXPENDITURES The following is a summary of expenditures as of September 30, 2023: Table 2: Expenditures Budget Actual Remaining Balance Salaries and Benefits 475,635 39,527 436,108 Civic Campus Construction (pf1707, pf2103)- - - Paving Program (st2104, st1903)- - - Debt Service 8,286,750 - 8,286,750 TOTAL Expenditures 8,762,385 39,527 8,722,858 Ongoing Capital Project Funds appropriated in prior years by Council but unspent will be carried over as appropriated funds to be spent in FY 2023-24 or future years.Finance is still in the process of rolling over the budget for capital projects. City of South San Francisco Printed on 12/1/2023Page 2 of 3 powered by Legistar™24 File #:23-1031 Agenda Date:12/6/2023 Version:1 Item #:3. CONCLUSION In FY 2023-24, the City collected $1.3 million in Measure W sales tax revenues and expended $40K in 1 st Quarter. Attachments: 1.Revenue Detail report -Q1 FY 2023-24 2.Expenditure Detail report -Q1 FY 2023-24 3.Power Point Presentations City of South San Francisco Printed on 12/1/2023Page 3 of 3 powered by Legistar™25 11/28/2023 CITY OF SOUTH SAN FRANCISCO 1 3:44PM Page:revdetl.rpt Revenue Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 Account Number Adjusted Estimate Revenues Year-to-date Revenues Balance Prct Rcvd 101-00000 NON EXPENSE ACCT 101-00000-30000 TAXES 101-00000-30207 MEASURE W AND USE TAX (0.5%) 16,000,000.00 0.00 0.00 16,000,000.00 0.00 1,373,964.27 1017/24/2023 gl_crj CR 78121 Line Description: Measure W Sales Tax Document Description : LOCAL SALES TAX -1,373,964.27 1017/24/2023 acrul_r_je GJ 78224-R Line Description: FY 22-23 LOCAL TAXES-ST OF CA Document Description : REVERSE OF 78224 -1,159,169.73 1018/28/2023 acrul_r_je GJ 78298-R Line Description: 2nd qtr sales tax accrual Document Description : REVERSE OF 78298 1,159,169.73 1018/28/2023 gl_crj CR 78272 Line Description: Measure W Sales Tax Document Description : LOCAL SALES TAX 1,288,074.61 1019/25/2023 gl_crj CR 78429 Line Description: Measure W Sales Tax Document Description : LOCAL SALES TAX 101-00000-30207 MEASURE W AND USE TAX (0.5%) 1,288,074.61 1,288,074.61 8.05 16,000,000.00 14,711,925.39 Total MEASURE W 8.05 1,288,074.61 1,288,074.61 16,000,000.00 14,711,925.39 Grand Total 1,288,074.61 1,288,074.61 8.05 16,000,000.00 14,711,925.39 1Page: 26 11/28/2023 CITY OF SOUTH SAN FRANCISCO 1 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 NON EXPENSE ACCT00000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-00000-6000 CAPITAL OUTAY Total CAPITAL OUTAY 0.00 0.00 0.00 0.00 0.00 0.00 101-00000-9000 TRANSFERS 101-00000-9461 TRANSFER OUT TO DEBT SERVICE 0.00 0.00 8,286,750.00 0.00 8,286,750.00 0.00 0.00 0.00 0.00 0.00 8,286,750.00 8,286,750.00Total NON EXPENSE ACCT 1Page: 27 11/28/2023 CITY OF SOUTH SAN FRANCISCO 2 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 CITY COUNCIL01000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-01000-5000 SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00Total CITY COUNCIL 2Page: 28 11/28/2023 CITY OF SOUTH SAN FRANCISCO 3 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 CITY CLERK02000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-02000-5000 SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00Total CITY CLERK 3Page: 29 11/28/2023 CITY OF SOUTH SAN FRANCISCO 4 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 CITY TREASURER03000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-03000-5000 SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00Total CITY TREASURER 4Page: 30 11/28/2023 CITY OF SOUTH SAN FRANCISCO 5 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 CITY ATTORNEY04000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-04000-5000 SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00Total CITY ATTORNEY 5Page: 31 11/28/2023 CITY OF SOUTH SAN FRANCISCO 6 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 CITY MANAGER05000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-05000-4000 PAYROLL 101-05101-4001 REGULAR SALARIES 0.00 0.00 273,212.16 0.00 273,212.16 0.00 1,414.56 7/6/2023 payexp LD LD07/06/2 101Line Description: Wages Document Description : PAYROLL07/06/2023 2,081.44 7/20/2023 payexp LD LD07/20/2 101Line Description: Wages Document Description : PAYROLL07/20/2023 4,162.88 8/17/2023 payexp LD LD08/17/2 101Line Description: Wages Document Description : PAYROLL08/17/2023 3,122.16 8/31/2023 payexp LD LD08/31/2 101Line Description: Wages Document Description : PAYROLL08/31/2023 5,203.60 9/28/2023 payexp LD LD09/28/2 101Line Description: Wages Document Description : PAYROLL09/28/2023 15,984.64 15,984.64 5.85101-05101-4001 REGULAR SALARIES 0.00 257,227.52 273,212.16 101-05101-4008 REGULAR HOLIDAY 0.00 0.00 0.00 0.00 0.00 0.00 404.16 7/6/2023 payexp LD LD07/06/2 101Line Description: Wages Document Description : PAYROLL07/06/2023 1,040.72 9/14/2023 payexp LD LD09/14/2 101Line Description: Wages Document Description : PAYROLL09/14/2023 1,444.88 1,444.88 0.00101-05101-4008 REGULAR HOLIDAY 0.00 -1,444.88 0.00 101-05101-4009 VACATION PAY 0.00 0.00 0.00 0.00 0.00 0.00 2,081.44 7/20/2023 payexp LD LD07/20/2 101Line Description: Wages Document Description : PAYROLL07/20/2023 2,081.44 2,081.44 0.00101-05101-4009 VACATION PAY 0.00 -2,081.44 0.00 101-05101-4010 SICK PAY 0.00 0.00 0.00 0.00 0.00 0.00 1,040.72 8/31/2023 payexp LD LD08/31/2 101Line Description: Wages Document Description : PAYROLL08/31/2023 1,040.72 1,040.72 0.00101-05101-4010 SICK PAY 0.00 -1,040.72 0.00 101-05101-4016 ADMINISTRATIVE LEAVE 0.00 0.00 0.00 0.00 0.00 0.00 4,162.88 8/3/2023 payexp LD LD08/03/2 101Line Description: Wages Document Description : PAYROLL08/03/2023 6Page: 32 11/28/2023 CITY OF SOUTH SAN FRANCISCO 7 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 CITY MANAGER05000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-05101-4016 ADMINISTRATIVE LEAVE (Continued) 4,162.88 9/14/2023 payexp LD LD09/14/2 101Line Description: Wages Document Description : PAYROLL09/14/2023 8,325.76 8,325.76 0.00101-05101-4016 ADMINISTRATIVE LEAVE 0.00 -8,325.76 0.00 101-05101-4308 CITY SPONSORED MEDICAL 0.00 0.00 0.00 0.00 0.00 0.00 315.41 7/6/2023 payexp LD LD07/06/2 101Line Description: Benefits/Contributions Document Description : PAYROLL07/06/2023 700.90 7/20/2023 payexp LD LD07/20/2 101Line Description: Benefits/Contributions Document Description : PAYROLL07/20/2023 700.91 8/3/2023 payexp LD LD08/03/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/03/2023 700.90 8/17/2023 payexp LD LD08/17/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/17/2023 700.90 8/31/2023 payexp LD LD08/31/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/31/2023 876.14 9/14/2023 payexp LD LD09/14/2 101Line Description: Benefits/Contributions Document Description : PAYROLL09/14/2023 876.14 9/28/2023 payexp LD LD09/28/2 101Line Description: Benefits/Contributions Document Description : PAYROLL09/28/2023 4,871.30 4,871.30 0.00101-05101-4308 CITY SPONSORED MEDICAL 0.00 -4,871.30 0.00 101-05101-4311 PERS-EMPLOYER 0.00 0.00 0.00 0.00 0.00 0.00 136.95 7/6/2023 payexp LD LD07/06/2 101Line Description: Benefits/Contributions Document Description : PAYROLL07/06/2023 427.52 7/20/2023 payexp LD LD07/20/2 101Line Description: Benefits/Contributions Document Description : PAYROLL07/20/2023 427.53 8/3/2023 payexp LD LD08/03/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/03/2023 427.52 8/17/2023 payexp LD LD08/17/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/17/2023 7Page: 33 11/28/2023 CITY OF SOUTH SAN FRANCISCO 8 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 CITY MANAGER05000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-05101-4311 PERS-EMPLOYER (Continued) 427.52 8/31/2023 payexp LD LD08/31/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/31/2023 534.41 9/14/2023 payexp LD LD09/14/2 101Line Description: Benefits/Contributions Document Description : PAYROLL09/14/2023 534.40 9/28/2023 payexp LD LD09/28/2 101Line Description: Benefits/Contributions Document Description : PAYROLL09/28/2023 2,915.85 2,915.85 0.00101-05101-4311 PERS-EMPLOYER 0.00 -2,915.85 0.00 101-05101-4315 AUTO ALLOWANCE 0.00 0.00 0.00 0.00 0.00 0.00 83.08 7/6/2023 payexp LD LD07/06/2 101Line Description: Benefits/Contributions Document Description : PAYROLL07/06/2023 207.70 7/20/2023 payexp LD LD07/20/2 101Line Description: Benefits/Contributions Document Description : PAYROLL07/20/2023 207.70 8/3/2023 payexp LD LD08/03/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/03/2023 207.70 8/17/2023 payexp LD LD08/17/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/17/2023 207.70 8/31/2023 payexp LD LD08/31/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/31/2023 207.70 9/14/2023 payexp LD LD09/14/2 101Line Description: Benefits/Contributions Document Description : PAYROLL09/14/2023 207.70 9/28/2023 payexp LD LD09/28/2 101Line Description: Benefits/Contributions Document Description : PAYROLL09/28/2023 1,329.28 1,329.28 0.00101-05101-4315 AUTO ALLOWANCE 0.00 -1,329.28 0.00 101-05101-4326 WORKERS COMP INSURANCE 0.00 0.00 0.00 0.00 0.00 0.00 5.11 7/6/2023 payexp LD LD07/06/2 101Line Description: Benefits/Contributions Document Description : PAYROLL07/06/2023 11.62 7/20/2023 payexp LD LD07/20/2 101Line Description: Benefits/Contributions Document Description : PAYROLL07/20/2023 8Page: 34 11/28/2023 CITY OF SOUTH SAN FRANCISCO 9 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 CITY MANAGER05000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-05101-4326 WORKERS COMP INSURANCE (Continued) 11.62 8/3/2023 payexp LD LD08/03/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/03/2023 11.62 8/17/2023 payexp LD LD08/17/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/17/2023 11.62 8/31/2023 payexp LD LD08/31/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/31/2023 14.55 9/14/2023 payexp LD LD09/14/2 101Line Description: Benefits/Contributions Document Description : PAYROLL09/14/2023 14.54 9/28/2023 payexp LD LD09/28/2 101Line Description: Benefits/Contributions Document Description : PAYROLL09/28/2023 80.68 80.68 0.00101-05101-4326 WORKERS COMP INSURANCE 0.00 -80.68 0.00 101-05101-4329 RHS ER EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 27.28 7/6/2023 payexp LD LD07/06/2 101Line Description: Benefits/Contributions Document Description : PAYROLL07/06/2023 62.45 7/20/2023 payexp LD LD07/20/2 101Line Description: Benefits/Contributions Document Description : PAYROLL07/20/2023 62.44 8/3/2023 payexp LD LD08/03/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/03/2023 62.45 8/17/2023 payexp LD LD08/17/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/17/2023 62.45 8/31/2023 payexp LD LD08/31/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/31/2023 78.05 9/14/2023 payexp LD LD09/14/2 101Line Description: Benefits/Contributions Document Description : PAYROLL09/14/2023 78.05 9/28/2023 payexp LD LD09/28/2 101Line Description: Benefits/Contributions Document Description : PAYROLL09/28/2023 433.17 433.17 0.00101-05101-4329 RHS ER EXPENSE 0.00 -433.17 0.00 101-05101-4338 OTHER BENEFITS - LIFE / ADD / LTD / STD 0.00 0.00 0.00 0.00 0.00 0.00 9Page: 35 11/28/2023 CITY OF SOUTH SAN FRANCISCO 10 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 CITY MANAGER05000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-05101-4338 OTHER BENEFITS - LIFE / ADD / LTD / STD (Continued) 10.89 7/6/2023 payexp LD LD07/06/2 101Line Description: Benefits/Contributions Document Description : PAYROLL07/06/2023 24.20 7/20/2023 payexp LD LD07/20/2 101Line Description: Benefits/Contributions Document Description : PAYROLL07/20/2023 24.21 8/3/2023 payexp LD LD08/03/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/03/2023 24.20 8/17/2023 payexp LD LD08/17/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/17/2023 24.20 8/31/2023 payexp LD LD08/31/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/31/2023 30.26 9/14/2023 payexp LD LD09/14/2 101Line Description: Benefits/Contributions Document Description : PAYROLL09/14/2023 30.26 9/28/2023 payexp LD LD09/28/2 101Line Description: Benefits/Contributions Document Description : PAYROLL09/28/2023 168.22 168.22 0.00101-05101-4338 OTHER BENEFITS - LIFE / ADD / LTD / STD 0.00 -168.22 0.00 101-05101-4340 FICA ER AND MEDICARE ER EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 140.29 7/6/2023 payexp LD LD07/06/2 101Line Description: Benefits/Contributions Document Description : PAYROLL07/06/2023 333.65 7/20/2023 payexp LD LD07/20/2 101Line Description: Benefits/Contributions Document Description : PAYROLL07/20/2023 99.87 8/3/2023 payexp LD LD08/03/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/03/2023 61.15 8/17/2023 payexp LD LD08/17/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/17/2023 63.04 8/31/2023 payexp LD LD08/31/2 101Line Description: Benefits/Contributions Document Description : PAYROLL08/31/2023 75.71 9/14/2023 payexp LD LD09/14/2 101Line Description: Benefits/Contributions Document Description : PAYROLL09/14/2023 10Page: 36 11/28/2023 CITY OF SOUTH SAN FRANCISCO 11 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 CITY MANAGER05000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-05101-4340 FICA ER AND MEDICARE ER EXPENSE (Continued) 78.34 9/28/2023 payexp LD LD09/28/2 101Line Description: Benefits/Contributions Document Description : PAYROLL09/28/2023 852.05 852.05 0.00101-05101-4340 FICA ER AND MEDICARE ER EXPENSE 0.00 -852.05 0.00 101-05101-4350 BUDGETED P/R BENEFITS 0.00 0.00 202,422.89 0.00 202,422.89 0.00 Total PAYROLL 8.31 39,527.99 0.00 436,107.06 39,527.99 475,635.05 101-05000-5000 SUPPLIES & SERVICES Total SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 8.31 39,527.99 39,527.99 0.00 436,107.06 475,635.05Total CITY MANAGER 11Page: 37 11/28/2023 CITY OF SOUTH SAN FRANCISCO 12 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 FINANCE DEPARTMENT06000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-06000-5000 SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00Total FINANCE DEPARTMENT 12Page: 38 11/28/2023 CITY OF SOUTH SAN FRANCISCO 13 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 NON-DEPARTMENTAL07000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-07000-5000 SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00Total NON-DEPARTMENTAL 13Page: 39 11/28/2023 CITY OF SOUTH SAN FRANCISCO 14 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 HUMAN RESOURCES09000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-09000-5000 SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00Total HUMAN RESOURCES 14Page: 40 11/28/2023 CITY OF SOUTH SAN FRANCISCO 15 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 ECONOMIC & COMMUNITY DEVELOPMENT DEPT10000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-10000-5000 SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00Total ECONOMIC & COMMUNITY DEVELOPMENT DEPT 15Page: 41 11/28/2023 CITY OF SOUTH SAN FRANCISCO 16 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 FIRE DEPARTMENT11000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-11000-5000 SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00Total FIRE DEPARTMENT 16Page: 42 11/28/2023 CITY OF SOUTH SAN FRANCISCO 17 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 POLICE DEPARTMENT12000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-12000-5000 SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00Total POLICE DEPARTMENT 17Page: 43 11/28/2023 CITY OF SOUTH SAN FRANCISCO 18 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 PUBLIC WORKS13000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-13000-5000 SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00Total PUBLIC WORKS 18Page: 44 11/28/2023 CITY OF SOUTH SAN FRANCISCO 19 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 LIBRARY DEPARTMENT15000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-15000-5000 SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00Total LIBRARY DEPARTMENT 19Page: 45 11/28/2023 CITY OF SOUTH SAN FRANCISCO 20 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 INFORMATION TECHNOLOGY DEPARTMENT16000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-16000-5000 SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00Total INFORMATION TECHNOLOGY DEPARTMENT 20Page: 46 11/28/2023 CITY OF SOUTH SAN FRANCISCO 21 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 PARKS & RECREATION DEPARTMENT17000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-17000-5000 SUPPLIES & SERVICES 0.00 0.00 0.00 0.00 0.00 0.00Total PARKS & RECREATION DEPARTMENT 21Page: 47 11/28/2023 CITY OF SOUTH SAN FRANCISCO 22 3:41PM Page:expdetl.rpt Expenditure Detail Report 07/01/2023 through 09/30/2023 Periods: 0 through 3 MEASURE W101 CIP99000 Prct Used Balance Year-to-date Encumbrances Year-to-date Expenditures Expenditures Adjusted Appropriation Account Number 101-99000-9000 TRANSFERS 0.00 0.00 0.00 0.00 0.00 0.00Total CIP 0.45 39,527.99 39,527.99 0.00 8,722,857.06 8,762,385.05Total MEASURE W Grand Total 39,527.99 39,527.99 0.45 0.00 8,722,857.06 8,762,385.05 22Page: 48 Karen Chang, Director of Finance December 6, 2023 Presentation to Measure W Citizens’ Oversight Committee 49 Overview of Measure W Financials Fiscal Year Ended Culmulative Total as of June 30, 2021 FY 21/22 FY 22/23 FY 23/24 -YTD as of 9/30/23 Total as of September 30, 2023 Total Revenues 59,270,645 15,399,766 15,618,697 1,288,075 91,577,183 Expenditures Salaries & Benefits 267,867 279,785 287,295 39,528 874,475 Services & Supplies 275,622 275,622 Transfers Out to Capital Improvement Fund - Civic Campus 40,907,394 2,755,016 2,088,941 45,751,351 Street Paving Program 6,711,687 159,012 44,071 - 6,914,770 Debt Service 3,174,355 8,287,833 8,289,450 - 19,751,638 Total Expenditures 51,336,925 11,481,646 10,709,757 39,528 73,567,856 Revenue Less Expenditures 7,933,720 3,918,120 4,908,940 1,248,547 18,009,327 FUND BALANCE 7,933,720 11,851,840 16,760,780 18,009,327 18,009,327 250 FY 2023 – 24 Q1 Budget vs Actual Expenditures Budget Actual Remaining Balance Salaries and Benefits 475,635 39,527 436,108 Debt Service 8,286,750 - 8,286,750 TOTAL Expenditures 8,762,385 39,527 8,722,858 351 Fund Balance and Balance Sheet - FY 2024 4 Beginning Fund Balance on 7/1/2023 $16,760,780 Add Revenues 1,288,075 Less Expenditure (39,528) Ending Fund Balance on 6/30/2023 $18,009,327 Balance Sheet as of 9/30/2023 Assets $18,009,327 Cash and Investment 18,009,327 Receivables - Liability - Fund Balance as of 9/30/2023 $18,009,327 52 QUESTIONS 5 53