HomeMy WebLinkAbout01.22.2025@630 Regular CCWednesday, January 22, 2025
6:30 PM
City of South San Francisco
P.O. Box 711
South San Francisco, CA
Library Parks & Recreation Building, Council Chambers
901 Civic Campus Way, South San Francisco, CA
City Council
Regular Meeting Agenda
Teleconference Location: 25 Rizal Street, Los Banos, Laguna 4030,
Philippines
1
January 22, 2025City Council Regular Meeting Agenda
How to observe the Meeting (no public comment, including via Zoom):
1) Local cable channel: Astound, Channel 26, Comcast, Channel 27, or AT&T, Channel 99
2) https://www.ssf.net/Government/Video-Streaming-City-and-Council-Meetings/City-Council
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4) Zoom meeting (streaming only): https://ssf-net.zoom.us/j/81072693726
Webinar ID: 810 7269 3726 Join by Telephone: +1 669 900 6833
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are also directly sent to the iLegislate application used by City Council and staff.
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(optional) for the Minutes.
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The City Clerk will provide materials in appropriate alternative formats to comply with the Americans with
Disabilities Act. Please send a written request to Office of the City Clerk at 400 Grand Avenue, South San
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Page 2 City of South San Francisco Printed on 1/23/2025
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January 22, 2025City Council Regular Meeting Agenda
CALL TO ORDER
ROLL CALL
PLEDGE OF ALLEGIANCE
AGENDA REVIEW
LEVINE ACT DISCLOSURES (SB 1181)
If you have donated $250 or more to the campaign of a South San Francisco elected official in the past twelve
(12) months, please read the following paragraphs carefully:
• The Levine Act (Gov. Code § 84308) requires any Party, Agent, or Participant, as defined in §84308(a), of a
proceeding involving any grants, denials, renewals, restrictions, or modifications to any licenses and permits,
entitlements for use, contracts, or franchises (“Proceeding”), to disclose on the record any contributions they
have made to any elected, appointed, or candidate for City Officer totaling more than $250 within the preceding
12 months.
• The Levine Act also requires any elected, appointed, alternate, or candidate for City Officer who has received
a contribution totaling $250 within the past 12 months from a Party, Agent, or Participant of a Proceeding to (1)
disclose that fact on the record involving the Proceeding and (2) to recuse themselves from, and in no way
attempt to use their official position to influence any decision involving, the Proceeding.
• Elected, appointed, alternates, or candidates for City Officer are prohibited from accepting, soliciting, and
directing, and Parties, Participants, and Agents are prohibited from making, campaign contributions of more
than $250 while the Proceeding is pending and for 12 months after the date a final decision is rendered for the
Proceeding.
Violations of the Levine Act may result in a civil action brought by the Fair Political Practice Commission
(FPPC) for an amount up to five thousand dollars ($5,000) per violation. Any person who knowingly or willfully
violates any provision of the Political Reform Act is guilty of a misdemeanor and subject to a fine of up to the
greater of ten thousand dollars ($10,000) or three times the amount the person unlawfully contributed upon
conviction for each violation.
ANNOUNCEMENTS FROM STAFF
PRESENTATIONS
Presentation of 2024 Mayor’s Award to Education Foundation. (James Coleman,
Councilmember)
1.
Proclamation recognizing Gun Violence Survivors Week as January 22 - 26, 2025.
(Eddie Flores, Mayor)
2.
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January 22, 2025City Council Regular Meeting Agenda
Proclamation recognizing January as National Biotechnology Month. (Eddie Flores,
Mayor)
3.
Proclamation recognizing January as National Human Trafficking Prevention Month.
(Eddie Flores, Mayor)
4.
Presentation from the Library Board of Trustees (Valerie Sommer, Library Director)5.
South Linden Avenue and Scott Street Grade Separation Project Status Update from
Caltrain (project st1004) (Angel Torres, Senior Civil Engineer)
6.
Presentation regarding final update on 2024 City Council Priorities (Rich Lee,
Assistant City Manager)
7.
COUNCIL COMMENTS/REQUESTS
PUBLIC COMMENTS
Under the Public Comment section of the agenda, members of the public may speak on any item not listed
on the Agenda and on items listed under the Consent Calendar. Individuals may not share or offer time to
another speaker. 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 City Council may
direct staff to investigate and/or schedule certain matters for consideration at a future Council meeting .
Written comments on agenda items received prior to 4:30 p.m. on the day of the meeting will be included as
part of the meeting record but will not be read aloud.
If there appears to be a large number of speakers, the Mayor may reduce speaking time to limit the total
amount of time for public comments (Gov. Code sec. 54954.3(b)(1).). Speakers that are not in compliance
with the City Council's rules of decorum will be muted.
CONSENT CALENDAR
Matters under the Consent Calendar are considered to be routine and noncontroversial. These items will
be enacted by one motion and without discussion. If, however, any Council member (s) wishes to comment
on an item, they may do so before action is taken on the Consent Calendar. Following comments, if a
Council member wishes to discuss an item, it will be removed from the Consent Calendar and taken up in
order after adoption of the Consent Calendar.
Motion to approve the Minutes of January 8, 2025 (Rosa Govea Acosta, City Clerk).8.
Report regarding a resolution authorizing the filing of an application for the United
States Department of Transportation (USDOT) Rebuilding American Infrastructure
with Sustainability and Equity (RAISE) Grant for up to $5,625,000 for the Colma
South San Francisco El Camino Real Bike and Pedestrian Improvements Project
(tr2415) (Audriana Hossfeld, Senior Civil Engineer)
9.
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January 22, 2025City Council Regular Meeting Agenda
Resolution authorizing the filing of an application for the United States Department of
Transportation (USDOT) Rebuilding American Infrastructure with Sustainability and
Equity (RAISE) Grant for up to $5,625,000 for the Colma South San Francisco El
Camino Real Bike and Pedestrian Improvements Project (tr2415)
9a.
Report regarding a resolution approving and authorizing the City Manager to execute
Amendment No. 1 to the Professional Services Agreement between the City of South
San Francisco and Redwood Public Law, LLP (Leah Lockhart, Human Resources
Director)
10.
Resolution approving Amendment No. 1 to the Professional Services Agreement
between the City of South San Francisco and Redwood Public Law, LLP
10a.
Report regarding a resolution authorizing the filing of a grant contract renewal for
Community Development Block Grant funds allocated through the City of Daly City
to support Project Read and authorizing the Director of Finance to adjust the Fiscal
Year (FY) 2025-26 Revenue Budget upon receipt of grant award. (Valerie Sommer,
Library Director)
11.
Resolution authorizing the filing of a grant contract renewal for Community
Development Block Grant funds allocated through the City of Daly City to support
Project Read and authorizing the Director of Finance to adjust the Fiscal Year
2025-26 Revenue Budget upon receipt of grant award.
11a.
Report regarding a second reading and adoption of an ordinance amending Title 8 of
the South San Francisco Municipal Code to add Chapter 8.90 to establish a permit
process for single room occupancy hotel closures, redevelopments, or changes of use
including noticing and relocation benefits for residents. (Pierce Abrahamson,
Management Analyst II)
12.
Ordinance amending the South San Francisco Municipal Code to add Chapter 8.90
(Single Room Occupancy Hotel Conversion) to Title 8 to define and expand relocation
benefits for tenants of single room occupancy (SRO) hotels and formalize a local
approval process for SRO hotel closures, and mandate additional noticing before a
building with SRO units is closed and or converted.
12a.
Report regarding a second reading and adoption of an ordinance amending Title 8 of
the South San Francisco Municipal Code to add Chapter 8.80 to establish a permit
process for mobile home park closures, redevelopments, or changes of use, including
noticing and relocation benefits. (Pierce Abrahamson, Management Analyst II)
13.
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January 22, 2025City Council Regular Meeting Agenda
Ordinance amending the South San Francisco Municipal Code to add Chapter 8.80
(Mobile Home Park Conversion) to Title 8 to define and expand relocation benefits
for tenants of mobile home parks and formalize a local approval process for mobile
home park closure, and mandate additional noticing before a park is closed and or
converted.
13a.
Report regarding a second reading and adoption of an ordinance amending Chapter
8.78 (“Mooring Regulations”) of the South San Francisco Municipal Code. (Rich Lee,
Assistant City Manager; Sky Woodruff, City Attorney)
14.
Ordinance amending Chapter 8.78 (“Mooring Regulations”) of the South San
Francisco Municipal Code to provide regulations for mooring in the City’s navigable
waterways.
14a.
ADMINISTRATIVE BUSINESS
Report regarding a resolution approving Budget Amendment 25.027 appropriating
$177,000 in the Low- and Moderate- Income Housing Fund (Fund 241) in Fiscal Year
2024-25 for the City’s Emergency Rental Assistance Program. (Elia Moreno, Housing
Management Analyst I)
15.
Resolution approving Budget Amendment 25.027 appropriating $177,000 in the Low-
and Moderate- Income Housing Fund (Fund 241) in Fiscal Year 2024-25 for the
City’s Emergency Rental Assistance Program.
15a.
Report regarding awarding a construction contract to Bay Area Lightworks, Inc. of
San Francisco, California, for the Traffic Signal Safety Improvement Project (No.
tr2403, Bid No. 2698) in an amount not to exceed $1,080,000, authorizing a total
construction contract authority budget of $1,242,000 (John Wilson, Associate Civil
Engineer)
16.
Resolution awarding a construction contract to Bay Area Lightworks, Inc. of San
Francisco, California for the Traffic Signal Safety Improvement Project (No. tr2403,
Bid No. 2698) in an amount not to exceed $1,080,000, authorizing a total construction
contract authority of $1,242,000, and authorizing the City Manager to execute the
agreement on behalf of the City.
16a.
Report regarding a resolution accepting the Annual Comprehensive Financial Report
(ACFR) and other related miscellaneous reports for Fiscal Year 2023-24 (Karen
Chang, Finance Director)
17.
Resolution approving the Annual Comprehensive Financial Report and other related
miscellaneous reports for Fiscal Year 2023-24.
17a.
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January 22, 2025City Council Regular Meeting Agenda
ITEMS FROM COUNCIL – COMMITTEE REPORTS AND ANNOUNCEMENTS
CLOSED SESSION
Conference with Labor Negotiators (Pursuant to Government Code Section 54957.6)
Agency designated representatives: Sharon Ranals, City Manager, Rich Lee, Assistant
City Manager, Leah Lockhart, Human Resources Director
Employee organizations: AFSCME Local 829, IAFF Local 1507, SSF Police
Association, Teamsters Local 856-Confidential, Teamsters Local
856-Mid-Management, Unrepresented Groups
18.
ADJOURNMENT
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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 #:24-1190 Agenda Date:1/22/2025
Version:1 Item #:1.
Presentation of 2024 Mayor’s Award to Education Foundation.(James Coleman, Councilmember)
City of South San Francisco Printed on 1/17/2025Page 1 of 1
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City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:25-48 Agenda Date:1/22/2025
Version:1 Item #:2.
Proclamation recognizing Gun Violence Survivors Week as January 22 - 26, 2025.(Eddie Flores, Mayor)
City of South San Francisco Printed on 1/17/2025Page 1 of 1
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Dated: January 22, 2025
RECOGNIZING NATIONAL GUN VIOLENCE SURVIVORS WEEK
WHEREAS, National Gun Violence Survivors Week is January 22 through
January 26, 2025, and is a time to lift up the stories of gun violence survivors who
live with the trauma of gun violence every single day; and
WHEREAS, gun violence in any form leaves an enduring mark on the lives
of those who are impacted with nearly 1 in 2 survivors indicating that they need
support, services, or assistance to cope with the impact of gun violence ; and
WHEREAS, we are a nation of survivors – whether someone has witnessed
an act of gun violence, been threatened or wounded with a gun, or had someone they
cared for wounded or killed with a gun; and
WHEREAS, inequities in our justice, health, housing, and educational
institutions, along with generations of discrimination and disinvestments, have
fueled gun violence in black and brown communities; and
WHEREAS, in 2025 we recognize the 7th annual National Gun Violence
Survivors Week and every day in America at least 120 people are shot and killed,
more than 200 are shot and wounded, and countless others experience the collective
trauma of gun violence; and
NOW, THEREFORE, BE IT RESOLVED that Mayor Eddie Flores and the
City Council of South San Francisco do hereby proclaim January 22 – January 26,
2025, as National Gun Violence Survivors Week in South San Francisco and uplift
gun violence survivors, hearing their stories and allowing them to lead the way to a
brighter and safer future.
________________________________
Eddie Flores, Mayor
________________________________
Mark Addiego, Vice Mayor
________________________________
James Coleman, Councilmember
________________________________
Mark Nagales, Councilmember
________________________________
Buenaflor Nicolas, Councilmember
10
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:25-43 Agenda Date:1/22/2025
Version:1 Item #:3.
Proclamation recognizing January as National Biotechnology Month.(Eddie Flores, Mayor)
City of South San Francisco Printed on 1/17/2025Page 1 of 1
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Dated: January 22, 2025
RECOGNIZING NATIONAL BIOTECHNOLOGY MONTH
January 2025
WHEREAS, South San Francisco is the biotech capital of the world with over
225 active biotechnology companies and over 11 million square feet of biotechnology
space that continues to grow; and
WHEREAS, we recognize the enormous potential that biotechnology holds for
improving the quality of life here in California, our Nation and around the world. These
technologies, which draw on our understanding of the life sciences to develop products
and solve problems, are progressing at an exponential rate and promise to make
unprecedented contributions to public health and safety, a cleaner environment, and
economic prosperity; and
WHEREAS, biotechnology is central to research for cures to diseases such as
cancer, diabetes, epilepsy, multiple sclerosis, heart and lung disease, Alzheimer’s
disease, Acquired Immune Deficiency Syndrome (AIDS), and innumerable other medical
ailments; and
WHEREAS, biotechnology contributes to crop yields and farm productivity and
enhances the quality, value, and suitability of crops for food and other uses which are
critical to America’s agricultural system; and
WHEREAS, biotechnology promises environmental benefits including protection
of water quality, conservation of topsoil, improvement of waste management techniques,
and reduction of chemical pesticide usage; and
WHEREAS, biotechnology contributes to the success of the United States in
international commerce and trade; and
WHEREAS, it is important for all Americans to understand the role
biotechnology contributes to their overall quality of life, and thank California Life
Sciences for their great work.
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of
South San Francisco does hereby proclaim January 2025, as National Biotechnology
Month in South San Francisco, the birthplace of biotechnology.
________________________________
Eddie Flores, Mayor
________________________________
Mark Addiego, Vice Mayor
________________________________
James Coleman, Councilmember
________________________________
Mark Nagales, Councilmember
________________________________
Buenaflor Nicolas, Councilmember
12
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:25-47 Agenda Date:1/22/2025
Version:1 Item #:4.
Proclamation recognizing January as National Human Trafficking Prevention Month.(Eddie Flores, Mayor)
City of South San Francisco Printed on 1/17/2025Page 1 of 1
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Dated: January 22, 2025
RECOGNIZING JANUARY AS NATIONAL HUMAN
TRAFFICKING PREVENTION MONTH
WHEREAS, beginning in 2010 by Presidential Proclamation, each January has been
designated “National Slavery and Human Trafficking Prevention Month” to raise awareness
about human trafficking, educate the public about how to identify and prevent the crime; and
WHEREAS, human trafficking involves commercial sexual exploitation and labor
exploitation. Sex trafficking is defined as “a commercial sex act that is induced by force, fraud,
or coercion,” but if the person has not attained the age of 18 years old, force, fraud or coercion
is not required. Labor trafficking is defined as, “the recruitment, harboring, transportation,
provision, or obtaining of a person for labor or services, through the use of force, fraud, or
coercion for the purpose of subjection to involuntary servitude, peonage, debt bondage, or
slavery;” and
WHEREAS, human trafficking is a human rights violation, and a violation of both
federal and California law, it also promotes the breakdown of families and communities, fuels
organized crime, deprives countries of human capital, undermines public health, and imposes
large economic costs; and
WHEREAS, the crime of human trafficking is present in every country and every U.S.
state, and the FBI has identified California and the San Francisco Bay Area as an area of high
prevalence for human trafficking. Although human trafficking is illegal, victims often do not
recognize their victimization, do not know that help is available, or where to seek assistance; and
WHEREAS, forced labor, involuntary domestic servitude, and commercial sexual
exploitation of adults and youth and have been found to exist within local communities; and
WHEREAS, public awareness about human trafficking still needs to reach broader
communities and communicate more information about the nuances of this crime; and
WHEREAS, the County of San Mateo has dedicated resources including the San Mateo
County Human Trafficking Program and has supported the efforts of the San Mateo County
Police Chiefs and Sheriff Association and has partnered with other governmental and non-
governmental organizations to identify and address human trafficking within San Mateo County.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of South San
Francisco does hereby proclaim January 2025 as Human Trafficking Prevention Month and
encourages its employees and residents to support the County of San Mateo’s efforts in the fight
against human trafficking.
________________________________
Eddie Flores, Mayor
________________________________
Mark Addiego, Vice Mayor
________________________________
James Coleman, Councilmember
________________________________
Mark Nagales, Councilmember
________________________________
Buenaflor Nicolas, Councilmember
14
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:24-931 Agenda Date:1/22/2025
Version:1 Item #:5.
Presentation from the Library Board of Trustees (Valerie Sommer, Library Director)
City of South San Francisco Printed on 1/17/2025Page 1 of 1
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Library Board of
Trustees
16
Mission
South San Francisco Public Library
is actively committed to providing
the best possible combination of
library materials and services to
meet the informational, educational,
and recreational needs of our
multicultural community, in a
professional manner, with a human
touch.
17
2024 -25 Board Members
Mary Giusti
Boardmember
Catherine Abalos
Boardmember
Claire Ramsey
President
Diane Huddleston
Secretary
Hector Camacho
Vice President
Meeting Location: 2nd Floor Community Room; Library | Parks & Recreation Center
Meeting Date/Time: Every 4th Tuesday; 6pm
18
The South San Francisco Public Library is managed by the Board of
Trustees consisting of five members who are electors, appointed by
the Mayor with the consent of the City Council.
The Library Board works in conjunction with the Library Director to:
•Develop a plan of service
•Evaluate and advise council and staff on the need for services and
programs
•Adopt policies as necessary for the administration of the library
•Promote the Library at various events
Description & Duties
19
Facilities
Grand Ave Library
306 Walnut Ave
Library | Parks and
Recreation Center
901 Civic Campus Way
Gene Mullin
Community Learning Center
520 Tamarack Lane
20
•Volunteers (since October 2023)
o 74 teen volunteers
o 87 adult volunteers
•Storytimes - including Spanish,
Tagalog, and Cantonese, a special
Baby Sign Language series, and
Outdoor Toddler Storytime and
Mindfulness Yoga.
•500+ events with over 10k attendees
•Summer Learning Challenge Recap
o 10,328 Sign-ups – 2nd highest in
County!
o 10,685 total books distributed
Highlights of 2023 -2024
21
By the Numbers 2023 -2024
May 2023 Circulation
(Physical – Print + AV)
May 2024 Circulation
(Physical – Print + AV)
Grand Library 3,712 Grand Library 4,152
West Orange Library 32,292 New Main Library 44,103
Total Circulation 36,004 Total 48,255
36.5% increase in circulation West Orange to New Library
34% total increase
Fiscal Year Overdrive
Ebook/Eaudiobook
Circulation
YOY % Change
2022-2023 35,924 4.65%
2023-2024 60,469 68.32%
22
By the Numbers - 2024
•Library Cardholders as of January 10, 2025: 41,429
•Total Visits in 2024 (all locations): 360,968
•Total Circulation in 2024 (physical and digital): 561,763
23
In the last two years, Library staff have secured grant funding totaling
$990,000, including funding for:
•ESL classes and programming at the Gene Mullin Community Learning
Center (GMCLC)
•Project Read Learning Wheels early literacy outreach
•Summer Learning Challenge funding for free book distributions and
special programs
•Funding for STEAM programs and classes, including author talks and
STEM speaker panel, and FixIt Clinic
•Virtual Reality classroom equipment
•Project Read family and adult literacy services
•Teen Internship experiences and programming at the GMCLC
•SMCo Elections Early Vote Center services
Grants in 2023 -2024
24
New Main Library & Recreation Center
25
Thank you to our major
supporters and advocates:
Mary Giusti
Boardmember
Catherine Abalos
Boardmember
Claire Ramsey
President
Diane Huddleston
Secretary
Hector Camacho
Vice President
26
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:25-35 Agenda Date:1/22/2025
Version:1 Item #:6.
South Linden Avenue and Scott Street Grade Separation Project Status Update from Caltrain (project st1004)
(Angel Torres, Senior Civil Engineer)
City of South San Francisco Printed on 1/17/2025Page 1 of 1
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South Linden Avenue and Scott Street
Grade Separation (LSGS)
1
Project Status Update by Caltrain
January 22, 2025
28
Project Partners and Roles
2
Lead Implementing Agency
Major Funding
Partner Project Sponsors
29
Forecast Gate Down Times at Peak Hours
(Long Range Service Vision – Adopted Moderate Growth Scenario)
3
Trains will be passing through the grade crossing every few minutes.
Information from City of San Bruno City Council Meeting Presentation on November 29, 2019.30
Background: Project Location/Key Features
South San Francisco Station
Colma Creek
N
San Bruno StationCityBorder
Scott St
1,850 feet
to San Francisco to San Jose
South Linden Ave
Southline
Development
I-380
UPRR/
Granite Rock
31
PSR Alternative 1 – Requirements
5
❑Lowering roadway 7 ft, elevate railroad 15
ft. and build railroad bridge
❑Elevate Caltrain tracks for one mile with
retaining walls
❑Electrified shoofly (detour) tracks
❑Significant property and partial building
acquisition/modifications
❑Relocation of UPRR/Granite Rock tracks
plus fiber optic and utilities
❑Shoofly and railroad construction within
safety envelope of operating, electrified
trains
Alternative 1: Hybrid
Rail Partially Elevated and Roadway Partially Lowered
South Linden Avenue
Rail Elevated 15 ft
Roadway Lowered 7 ft
32
PSR Alternative 1 – Design Footprint
5600 ft
Rail Elevated – 15 ft
Road Lowered –7 ft
633
Optimized Alternative (OA)
7
Airgas
S. Linden Ave
Westside Materials
Central Concrete
The evaluation revealed a refinement of the
PSR alternative. A “jacked box” or Optimized
Alternative that has the following characteristics
and advantages:
❑Retains key features of S. Linden Grade
Separation
❑Lower risk (due to less ROW, no track
impacts to UPRR/Granite Rock, fewer
environmental impacts, faster
construction)
❑Fewer railroad operational impacts
❑Lower cost
34
Box Jacking
❑Push or "jack" a precast concrete box beneath existing tracks
❑Keeps existing railroad tracks
❑Eliminates shoofly and elevated tracks
35
PSR Alternative 1 – Design Footprint
5600 ft
Rail Elevated – 15 ft
Road Lowered –7 ft
936
Optimized Alternative – Design Footprint
Rail Elevated – 2 ft
Road Lowered – 20 ft
1037
11
Design Alternative Comparison
Project Element
PSR
Alternative 1
Optimized
Alternative
Construction Schedule 84 months 36 months
Construction Cost $450 $320
Property Owners Impact Extensive Moderate
1,2,3,4
1 Dollars shown are in millions.
2 Based upon escalation of 5% to midpoint of construction
3 Assumes all funding available when required
4 Estimate not adjusted for risk
Slide does not show total project cost
38
Similar Project – Jefferson Avenue in
Redwood City
12
❑Road lowered approx. 24 ft
❑Track kept at existing elevation
❑Fully accessible for
peds/bikes/autos
❑Retaining walls allow for
building construction and
landscaping
39
Video Rendering of
South Linden Ave - OA
13
❑Road would be lowered by 22 ft
❑Track would be raised less than 2 ft
❑Fully accessible for
peds/bikes/autos
❑Retaining walls allow for building
construction and landscaping
40
Summary
With new analysis of the design,constructability, and risks, Caltrain endorses the
Optimized Alternative as a more effective and realistic option to advance forward
with design.
By contrast, the PSR Alternative is least practical alternative due to:
➢7-year construction duration
➢the large impacts (ROW, the environment, the footprint, traffic)
➢the higher cost,higher risk, and fundability
➢the impacts of safety clearances
➢the construction inefficiencies (constrained site access, electrified operating
railroad environment)
1441
Next Steps
•On-going engagement with property/businsess owners
•Winter through Spring 2025
•San Bruno City Council – Action on staff recommendation
•January 28th, 2025
•South San Francisco City Council
•February 12th, 2025
•Environmental Phase
•Preliminary engineering (15%-35%)
•Project team planning for next phase of the design work
1542
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:25-59 Agenda Date:1/22/2025
Version:1 Item #:7.
Presentation regarding final update on 2024 City Council Priorities (Rich Lee, Assistant City Manager)
City of South San Francisco Printed on 1/17/2025Page 1 of 1
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City Council 2024 Priorities
Final Update
January 22, 2025 44
Previously Completed
Priorities
45
Previously Completed Priorities
3
List Category Priority
A Cultures United Expanded Pride Event
A DEI Racial & Social Equity Plan goals
A Health &
Wellness
Community Response (Mental Health Clinician); First
Responder Peer Support Training
B Health & Safety Clean SSF Campaign (D5 Clean Up Events)
C Sustainability Microgrids
46
“A” List
47
Category: Age-Friendly
5
48
Completed Tasks
June 2024: Met with AARP
Q4: Age-Friendly Task force is active/meeting
Outstanding Tasks
January 2025: Age-Friendly Survey response period ends
February 2025: Age-Friendly Task Force members invited to
remain as an advisory group to the P&R Commission
Priorities: Age-Friendly Task Force; Create Action Plan; Senior Advisory Committee
6
Status: In progress
49
Category: Budget/Financial Sustainability
7
50
Completed Tasks
July 2024: Council adopted resolution to place BLT on ballot.
November 2024: Measure W approved by SSF voters by over 80%
January 2025: Finance Department sent renewal notices; due by 2/28/25.
Priority: Business License Tax (BLT) Ballot Measure
8
Status: Completed
51
Category: Childcare
9
52
Priority: Westborough Childcare Expansion
10
Completed Tasks
May 2024: Contract awarded/executed
Outstanding Tasks
2025 Q1: Staff review draft concepts and costs
2025 Q2: Presentation to City Council
Status: In progress
53
Category: Communications
11
54
Priorities: Better Communication; Expand messaging methods
12
Status: Website – Complete: Expansion of messaging: In progress
Completed Tasks
July 2024: Revamped website went live.
August 2024: Citibot launched
October 2024: Indy AI Chatbot launched
Outstanding Tasks
February 2025: Text Communications Strategy
55
Categories: Community Development/Housing
13
56
Completed Tasks
July 2024: On-Call Agreement for financial analysis
Q4: Wage Theft Ordinance Adopted
Outstanding Tasks
2025 Q1: Present Labor Standard for Development
Priorities: Wage Theft Ordinance; Labor standard for development
14
Status: In Progress
57
Category: Finance
15
58
Outstanding Tasks
2025 Q1: City Attorney’s Office to provide memo on Sheetz v.
County of El Dorado (Developer Impact Fees)
January 2025: Finance to present pension liability study session to
Budget Standing Committee
Priorities: DIF Alternative Plan; Pension Funding Sustainability
16
Status: In progress
59
Category: Housing
17
60
Completed Tasks
June 2024: Anti-Displacement Open House/information
session
2024 Q4: Anti-Displacement Community Advisory
Committee formed and met three times since November
Outstanding Tasks
2025 Q1 and beyond: Tabling at pop up events, such as
Lunar New Year Night Market
2025 Q1: Memo to Council re: Right to Legal Counsel
2025 Q2: First Right of Refusal discussion with Anti-
Displacement CAC
Priorities: Anti-Displacement Roadmap; Right to Legal Counsel; Acquisition/First Right of Refusal (Article 34/Measure AA)
18
Status: In progress
61
Completed Tasks
August 2024: Housing Subcommittee met and made recommendations
January 2025: Council introduced emergency ordinances and permanent
ordinance on 1/8/25
January 2025: Council to adopt permanent ordinances on 1/22/25
Priority: SRO/Mobile Home Protection Measures
19
Status: Completed
62
Category: Land Use
20
63
Completed Tasks
Q4: Consultant selected
Outstanding Tasks
2025 Q1: Award of contract on 2/12/25
Priority: Ornamentation
21
Status: In progress
64
Category: Public Safety
22
65
Completed Tasks
June 2024: FY 2024-25 Adopted Budget
January 2025: Contract approved by Council with Flock Safety;
additional ALPRs installed & operational
Priority: Expand ALPRs
23
Status: Completed
66
Category: Transportation
24
67
Completed Tasks
QR Codes
Simme seats
App update
Applied for HCD AHSC grant
Outstanding Tasks
Potential electrification $4-5M
Seek out grant opportunities
Priority: South City Shuttle Upgrades
25
Status: Primary Priority Task Completed; Added Task – In progress
68
“B” List
69
Category: Community Development
27
70
Completed Tasks
July 2024: Facilitator RFP issued
Q4: Did not award contract for facilitator. Council direction:
Identify potential sites to swap the MSB on the housing element;
Update the facility condition assessment.
Outstanding Tasks
2025 Q1: Present facility condition assessment and potential sites to
swap the MSB
Priority: Vacant City Properties
28
Status: In progress
71
Category: Housing
29
72
Completed Tasks
City remains supportive of SSFUSD future
development.
Priority: Foxridge Parcels
30
Status: Ongoing
73
Categories: Health & Safety
31
74
Completed Tasks
May 2024: Discussed Customer Services Concerns with SSF Scavenger
July 2024: Toured Blue Line Transfer Station
July 2024: Issued RFQ for consultant to review Scavenger agreement
October 2024: Executed agreement with R3 Consulting Group
December 2024: R3 presented to Ad hoc committee
Outstanding Tasks
2025 Q1: Meeting to discuss franchise agreement amendment with
Scavenger
Priority: Engage with SSF Scavenger
32
Status: In progress
75
“C” List
76
Categories: Code Enforcement
34
77
Outstanding Tasks
January/February 2025: Tobacco Town Halls
2025 Q1: Ordinance introduction/adoptions
Priority: Tobacco Ordinance
35
Status: In progress
78
Category: Housing
36
79
Outstanding Tasks
2025 Q2: ECD Staff developing comprehensive affordable housing fund
spending plan
Permanent Local Housing Allocation (PLA)
Local Housing Trust Fund (LHTF)
Prohousing Incentive Program (PIP)
Priority: Commercial Linkage Fee Revolving Fund
37
Status: In Progress
80
Outstanding Tasks
HEART’s program not up/running; term sheet not available.
Tax -exempt housing deals not happening
ECD Staff in contact with bond issuer and Housing Authority of LA
County
Priority: Tax Exempt Housing
38
Status: In Progress
81
Outstanding Tasks
ECD Staff met with union representatives; this
does not exist in the form that we would like
Priority: Housing Rate Charged by Union Builders
39
Status: Complete
82
Category: Infrastructure
40
83
Completed Tasks
February 2024: Lighting Study Presentation
Outstanding Tasks
PW Engineering and consultant are finalizing bid
package
February 2025: Complete bid documents
March 2025: Issue project for bid
Priority: Lighting Study
41
Status: In progress
84
Category: Long-Range Planning
42
85
Completed Tasks
July 2024: Issued RFP for Meeting Facilitation
November 2024: Awarded contract to Raftelis
Outstanding Tasks
February: City Council Retreat
Priority: Develop 5-year plan
43
Status: In progress
86
Category: Quality of Life
44
87
Completed Tasks
Q4: Potential Locations – City Hall, Grand Ave. Breezeway,
Smart & Final lot
Site visits completed
Finalist sites: Kaiser lot; Breezeway
Outstanding Tasks
Finalize relocation site
Strategic marketing plan
2025 Q2 re-grand opening
Priority: Relocation of Farmers Market
45
Status: In progress
88
Category: Sustainability
46
89
Completed Tasks
August 2024: Fact Finding underway
Outstanding Tasks
2025 Q3: Study session
Priority: Artificial Turf Study/Moratorium
47
Status: In progress
90
Outstanding Tasks
2025 Q3: Study Session
Priority: Fireplace Wood Burning Ordinance
48
Status: In Progress
91
Completed Tasks
September 2024: Council adopted updated
ordinance
Priority: Retail polystyrene, Styrofoam, and single use plastics
49
Status: Completed
92
Council 2024 Priorities – Final Update
City of South San Francisco
THANK YOU
93
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:25-65 Agenda Date:1/22/2025
Version:1 Item #:8.
Motion to approve the Minutes of January 8, 2025 (Rosa Govea Acosta, City Clerk).
City of South San Francisco Printed on 1/17/2025Page 1 of 1
powered by Legistar™94
CALL TO ORDER
Mayor Flores called the meeting to order at 6:30 p.m.
ROLL CALL
Councilmember Coleman, present (In-person)
Councilmember Nagales, present (Zoom - Utilizing Cause AB 2449)
Councilmember Nicolas, present (Zoom)
Vice Mayor Addiego, present (In-person)
Mayor Flores, present (In-person)
REMOTE PARTICIPATION UNDER AB 2449:
AB 2449 provides that a member may not participate in meetings solely by teleconference for
more than three consecutive months or 20 percent of the regular meetings for the local agency
within a calendar year due to “just cause” or “emergency circumstances.”
Members participating through remote teleconferencing must use both audio and visual
technology. Members must publicly disclose at the meeting before any action is taken whether any
other individuals 18 years of age or older are present in the room at the remote location with the
member and the general nature of the member’s relationship with the individual.
Councilmember Nagales informed members of the City Council he would be attending the meeting
remotely under AB 2449 due to an emergency that prevented him from attending the meeting in
person. Councilmember Nagales stated no individuals 18 or older were in attendance.
PLEDGE OF ALLEGIANCE
City Attorney Woodruff led the pledge.
AGENDA REVIEW
No changes.
MINUTES
REGULAR MEETING
CITY COUNCIL
CITY OF SOUTH SAN FRANCISCO
WEDNESDAY, JANUARY 08, 2025
6:30 p.m.
In-person
Library Parks and Recreation Building
Council Chambers
901 Civic Campus Way, South San Francisco, CA
Virtual (Zoom)
Teleconference Location: The Godfrey Hotel Boston
505 Washington St. Boston, MA 02111
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MINUTES PAGE 2
LEVINE ACT DISCLOSURES (SB 1181)
Following an inquiry, there were no stated conflicts of interest by the members of the City
Council.
In remembrance of former U.S. President James Earl “Jimmy” Carter Jr.'s passing, Mayor
Flores requested a moment of silence to honor his extraordinary legacy of service to our
nation and the world.
ANNOUNCEMENTS FROM STAFF
• Library Director Sommer apprised the Council and the community of several Lunar New
Year celebrations.
∗ The Lion Dance Me & Storytime event on Saturday, January 25, 2025, at 10:30
a.m. at the Library | Parks & Recreation Center
∗ Storytime Year of the Snake with Author Oliver Chin on Saturday, January 18,
2025, at 10:30 a.m. at the Library | Parks & Recreation Center.
• Police Chief Campbell apprised the Council and the community of the implementation of
Assembly Bill 413 – Day Lighting Law effective January 1, 2025.
• Economic Development Manager Lucero invited the Council and the community to join
the Lunar New Year Night Market on Friday, February 7, 2025, from 4:00 p.m. – 9:00 p.m.
in the Grand Avenue Breezeway next to the Economic Advancement Center.
• Deputy City Manager Fernandez apprised the Council and the community of the minimum
wage rate increase to $17.70 effective January 1, 2025. The City of South San Francisco
enacted a Polystyrene Foam Food Ordinance ban effective January 1, 2025, to reduce
polystyrene foam waste in waterways.
• Human Resources Director Lockhart recognized employees for 5 years, 10 years, 15 years,
20 years, 25 years, 30 years, 35 years, and 40 years of service. Mayor Flores congratulated
City Manager Sharon Ranals for 40 years of service and presented a gift in recognition.
PRESENTATIONS
1. Presentation from the Boys & Girls Clubs of the Peninsula on their 2024 Report to
Stakeholders (Jenny Obiaya, Chief Executive Officer)
Chief Executive Officer Obiaya apprised the Council and community of the Boys & Girls Club of
the Peninsula's work.
2. Presentation from HIP Housing and Certificate honoring Aeva Donze, a South San
Francisco Unified School District student, for calendar art entry. (Mayor Eddie Flores)
Alan Underwood provided an overview of the HIP Housing program and introduced South San
Francisco Unified School District Aeva Donze. Mayor Flores presented Aeva with a Certificate of
Recognition and a pin for her calendar art entry.
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MINUTES PAGE 3
3. Presentation on the new Police Department Drone Program. (Chris Devan, Police
Lieutenant)
Police Lieutenant Devan and Fire Emergency Services Captain Anderson apprised the Council
and community of the Drone Program. The Council engaged in questions and discussions and
thanked staff for their hard work.
COUNCIL COMMENTS/REQUESTS
Councilmember Nicolas apprised the community of the events attended and noted her remote
attendance was due to a work trip. She thanked the volunteers and staff who made the Christmas
Toy and Food distribution possible. She requested that the meeting be adjourned in memory of
Robbie Huerta, Jessica Caragan Delgiacco, Imelda Santos, Leoncia Fernandez Soriano, Virgilio
Orlina Jr., Danny Hernaez, John Prouty, and Ed Canlas.
Councilmember Nagales thanked staff for their efforts with the Holiday Decoration program. He
requested that the meeting be adjourned in memory of community member John Prouty, MTC
Commissioner, and former Commission Chair John Rubin.
Councilmember Coleman apprised the community of events attended throughout the holidays.
Vice Mayor Addiego requested to adjourn in memory of South San Francisco residents Margaret
A. Burkhardt (Auntie Dolly) and Gloria Galeotti, John Prouty, John Rubin, former Board Member
for the Jefferson Elementary School District Marie Estelle Brizuela, and Michael Valencia of San
Bruno, CA.
Mayor Flores apprised the community of events attended throughout the holidays. He invited the
community to join Cafecito con Mayor Eddie with special guest, City Manager Sharon Ranals, on
Saturday, January 18, 2025, at 10 a.m. at Antigua Coffee on Grand Avenue. He recognized former
Board Member of the Jefferson Elementary School District, Marie Estelle Brizuela, for her
dedication to public service.
PUBLIC COMMENTS:
The following individuals addressed the City Council:
• Cynthia Marcopulos
• Denni Harp
CONSENT CALENDAR
The City Clerk duly read the Consent Calendar, after which the Council voted.
4. Motion to approve the Minutes of December 10, 2024, and December 11, 2024 (Rosa
Govea Acosta, City Clerk).
5. Report regarding Resolution No. 1-2025 authorizing the City Manager to execute a primary
grant agreement with the San Mateo County Transportation Authority for future Measures
A and W Funding and Resolution No. 2-20025 Supporting the Safe Routes to School 2025
Project and approving project number st2507; accepting $4,897,000 in Grant Funding
under the 2024 Pedestrian and Bicycle Program Cycle 7; approving Local Match Funds of
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REGULAR CITY COUNCIL MEETING JANUARY 8, 2025
MINUTES PAGE 4
$500,000; and approving associated Budget Amendment Number 25.032. (Amanda
Parker, Management Analyst I/John Wilson, Associate Engineer)
6. Report regarding Resolution No. 3-2025 approving the updated California Governor’s
Office of Emergency Services Form 130 to accurately reflect the City of South San
Francisco’s designated agents who are authorized to pursue state financial assistance under
the Robert T. Stafford Disaster Relief and Emergency Assistance Act of 1988 and the
California Disaster Assistance Act. (Karen Chang, Director of Finance)
7. Report regarding Resolution No. 4-2025 accepting a $10,000 grant from Genentech
towards the 2025 South San Francisco Lunar New Year Night Market, and approving
Budget Amendment Number 25.034 appropriating the funds. (Ernesto Lucero, Economic
Development Manager)
8. Report regarding Resolution No. 5-2025 approving the Second Amendment to the Lease
Agreement for use of the Economic Advancement Center located at 366 Grand Avenue in
South San Francisco to extend the Lease until August 31, 2025. (Ernesto Lucero, Economic
Development Manager).
9. Report regarding Resolution No. 6-2025 authorizing the acceptance of $2,601.54 in
funding from San Mateo County Registration and Elections Division to support an 11-Day
Vote Center at the Main Library, Library | Parks and Recreation Center, for the March 4,
2025, Special Election and amending the Library Department’s Fiscal Year 2024-25
Operating Budget via Budget Amendment Number 25.033. (Valerie Sommer, Library
Director)
10. Report regarding Resolution No. 7-2025 authorizing the acceptance of a donation of 210
meals to the City of South San Francisco, prepared by Foundry & Lux on behalf of the
tenants of The Cove at Oyster Point, a property of Healthpeak Life Science, Inc., to
acknowledge public safety staff during the holiday season. (Christina Fernandez, Deputy
City Manager)
Motion – Councilmember Coleman /Second – Vice Mayor Addiego: To approve Consent
Calendar items 4-10 by roll call vote:
AYES: Councilmembers Coleman, Nicolas, Vice Mayor Addiego, Mayor Flores, and
Councilmember Nagales. Councilmember Nagales stated no individuals 18 years
of age or older were in attendance.
NAYS: None
ABSENT: None
ABSTAIN: None
ADMINISTRATIVE BUSINESS
11. Report regarding a Study Session on a proposed business improvement district in South
San Francisco. (Ernesto Lucero, Economic Development Manager)
Economic Development Manager Lucero presented the report and introduced Nathan Ush with
Community Strong Strategies and Kirstin Lowell, who provided an overview of the plan. The
Council engaged in questions and discussions.
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MINUTES PAGE 5
12. Report regarding Resolution No. 8-2025 authorizing the City Manager to execute a two-
year professional services agreement with Flock Safety for the installation of 12 new
automated license plate recognition cameras and service of 40 automated license plate
recognition cameras in an amount not to exceed $241,800 (Scott Campbell, Chief of Police)
Police Chief Campbell presented the report. The Council engaged in questions and discussions.
Motion – Councilmember Nicolas/ Councilmember Nagales: To approve Resolution No. 8-2025
authorizing the City Manager to execute a two-year professional services agreement with Flock
Safety for the installation of 12 new automated license plate recognition cameras and service of
40 automated license plate recognition cameras in an amount not to exceed $241,800 by roll call
vote:
AYES: Councilmembers Coleman, Nicolas, Vice Mayor Addiego, Mayor Flores, and
Councilmember Nagales. Councilmember Nagales stated no individuals 18 years
of age or older were in attendance.
NAYS: None
ABSENT: None
ABSTAIN: None
13. Report regarding Resolution No. 9-2025 awarding a Consulting Services Agreement to
Biggs Cardosa Associates, Inc. for the Grand Avenue Bridges Project. (Lawrence
Henriquez, Senior Civil Engineer)
Senior Civil Engineer Henriquez presented the report. Vice Mayor Addiego thanked staff for their
hard work in completing the project.
Motion – Councilmember Nagales/ Vice Mayor Addiego: To approve Resolution No. 9-2025
awarding a Consulting Services Agreement to Biggs Cardosa Associates, Inc. for the Grand
Avenue Bridges Project by roll call vote:
AYES: Councilmembers Coleman, Nicolas, Vice Mayor Addiego, Mayor Flores, and
Councilmember Nagales. Councilmember Nagales stated no individuals 18 years
of age or older were in attendance.
NAYS: None
ABSENT: None
ABSTAIN: None
14. Report regarding an ordinance establishing a permit process for single room occupancy
hotel closures, redevelopments, or changes of use including noticing and relocation
benefits for residents. (Pierce Abrahamson, Management Analyst II)
Economic and Community Development Director Selander introduced Management Analyst
Abrahamson, who presented the report. Councilmember Nagales received responses to his
inquiries from staff and City Attorney Woodruff.
14a. Urgency Ordinance No. 1665-2025 amending the South San Francisco Municipal Code to
add Chapter 8.90 (Single Room Occupancy Hotel Conversion) to Title 8 to define and
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REGULAR CITY COUNCIL MEETING JANUARY 8, 2025
MINUTES PAGE 6
expand relocation benefits for tenants of single room occupancy (SRO) hotels and
formalize a local approval process for SRO hotel closures, and mandate additional noticing
before a building with SRO units is closed and or converted.
Motion – Vice Mayor Addiego/ Councilmember Coleman: To approve Urgency Ordinance No.
1665-2025 amending the South San Francisco Municipal Code to add Chapter 8.90 (Single Room
Occupancy Hotel Conversion) to Title 8 to define and expand relocation benefits for tenants of
single room occupancy (SRO) hotels and formalize a local approval process for SRO hotel
closures, and mandate additional noticing before a building with SRO units is closed and or
converted by roll call vote:
AYES: Councilmembers Coleman, Nicolas, Vice Mayor Addiego, Mayor Flores, and
Councilmember Nagales. Councilmember Nagales stated no individuals 18 years
of age or older were in attendance.
NAYS: None
ABSENT: None
ABSTAIN: None
14b. Ordinance amending the South San Francisco Municipal Code to add Chapter 8.90
(Single Room Occupancy Hotel Conversion) to Title 8 to define and expand
relocation benefits for tenants of single room occupancy (SRO) hotels and
formalize a local approval process for SRO hotel closures, and mandate additional
noticing before a building with SRO units is closed and or converted.
Motion – Councilmember Nicolas / Councilmember Nagales: To introduce, on first reading, an
Ordinance amending the South San Francisco Municipal Code to add Chapter 8.90 (Single Room
Occupancy Hotel Conversion) to Title 8 to define and expand relocation benefits for tenants of
single room occupancy (SRO) hotels and formalize a local approval process for SRO hotel
closures, and mandate additional noticing before a building with SRO units is closed and or
converted by roll call vote:
AYES: Councilmembers Coleman, Nicolas, Vice Mayor Addiego, Mayor Flores, and
Councilmember Nagales. Councilmember Nagales stated no individuals 18 years
of age or older were in attendance.
NAYS: None
ABSENT: None
ABSTAIN: None
15. Report regarding the adoption of urgency and standard ordinances establishing a permit
process for mobile home park closures, redevelopments, or changes of use, including
noticing and relocation benefits. (Pierce Abrahamson, Management Analyst II)
Economic and Community Development Director Selander introduced Management Analyst
Abrahamson, who presented the report. Councilmember Nagales received responses to his
inquiries from Economic and Community Development Director Selander.
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MINUTES PAGE 7
15a. Urgency Ordinance No. 1666-2025 amending the South San Francisco Municipal Code
to add Chapter 8.80 (Mobile Home Park Conversion) to Title 8 to define and expand
relocation benefits for tenants of mobile home parks and formalize a local approval
process for mobile home park closure, and mandate additional noticing before a park is
closed and or converted.
Motion – Councilmember Coleman/Vice Mayor Addiego: To approve Urgency Ordinance No.
1666-2025 amending the South San Francisco Municipal Code to add Chapter 8.80 (Mobile Home
Park Conversion) to Title 8 to define and expand relocation benefits for tenants of mobile home
parks and formalize a local approval process for mobile home park closure, and mandate additional
noticing before a park is closed and or converted by roll call vote:
AYES: Councilmembers Coleman, Nicolas, Vice Mayor Addiego, Mayor Flores, and
Councilmember Nagales. Councilmember Nagales stated no individuals 18 years
of age or older were in attendance.
NAYS: None
ABSENT: None
ABSTAIN: None
15b. Ordinance amending the South San Francisco Municipal Code to add Chapter 8.80 (Mobile
Home Park Conversion) to Title 8 to define and expand relocation benefits for tenants of
mobile home parks and formalize a local approval process for mobile home park closure,
and mandate additional noticing before a park is closed and or converted.
Motion – Councilmember Nagales/ Councilmember Nicolas: To introduce, on first reading, an
ordinance amending the South San Francisco Municipal Code to add Chapter 8.80 (Mobile Home
Park Conversion) to Title 8 to define and expand relocation benefits for tenants of mobile home
parks and formalize a local approval process for mobile home park closure, and mandate additional
noticing before a park is closed and or converted by roll call vote:
AYES: Councilmembers Coleman, Nicolas, Vice Mayor Addiego, Mayor Flores, and
Councilmember Nagales. Councilmember Nagales stated no individuals 18 years
of age or older were in attendance.
NAYS: None
ABSENT: None
ABSTAIN: None
16. Ordinance amending Chapter 8.78 (“Mooring Regulations”) of the South San Francisco
Municipal Code to provide regulations for mooring in the City’s navigable waterways.
Assistant City Manager Lee presented the report. City Attorney Woodruff and Assistant City
Manager Lee responded to Vice Mayor Addiego and Councilmember Nicolas’s inquiries.
Motion – Vice Mayor Addiego / Councilmember Nicolas: To introduce, on first reading, an
ordinance amending Chapter 8.78 (“Mooring Regulations”) of the South San Francisco Municipal
Code to provide regulations for mooring in the City’s navigable waterways by roll call vote:
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MINUTES PAGE 8
AYES: Councilmembers Coleman, Nicolas, Vice Mayor Addiego, Mayor Flores, and
Councilmember Nagales. Councilmember Nagales stated no individuals 18 years
of age or older were in attendance.
NAYS: None
ABSENT: None
ABSTAIN: None
ITEMS FROM COUNCIL – COMMITTEE REPORTS AND ANNOUNCEMENTS
Mayor Flores apprised the Council that the 2025 City Council Committee assignments have been
distributed to the Council.
CLOSED SESSION
Entered into Closed Session: 9:25 p.m.
17. Conference with Legal Counsel-Anticipated Litigation
Significant exposure to litigation pursuant to Government Code Section 54956.9(d)(2):
Two potential cases
18. Public Employee Performance Evaluation
(Pursuant to Government Code Section 54957)
Title: City Manager
Resumed from Closed Session: 11:01 p.m.
Report out of Closed Session by Mayor Flores: Direction given—no reportable action.
ADJOURNMENT
Being no further business, Mayor Coleman adjourned the City Council meeting at 11:02 p.m.
***
Adjourned in Memory of
Robbie Huerta, Jessica Caragan Delgiacco, Imelda Santos, Leoncia Fernandez Soriano, Virgilio
Orlina Jr., Danny Hernaez, John Prouty, Ed Canlas, John Rubin, Margaret A. Burkhardt, Gloria
Galeotti, Marie Estelle Brizuela, and Michael Valencia.
***
Submitted by: Approved by:
Rosa Govea Acosta, MPA, MMC, CPMC Eddie Flores
City Clerk Mayor
Approved by the City Council: / /
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MINUTES PAGE 9
NOTE: The Meeting Minutes represent the actions taken during the City Council meeting. Pursuant to
Government Code section 54957.5, all written public comments submitted to the City Council become
public records and will be made available to the public.
Complete Council members' discussions of meeting items can be viewed in archived video/audio
recordings on the City’s website at https://www.ssf.net.
103
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:24-1216 Agenda Date:1/22/2025
Version:1 Item #:9.
Report regarding a resolution authorizing the filing of an application for the United States Department of
Transportation (USDOT)Rebuilding American Infrastructure with Sustainability and Equity (RAISE)Grant for
up to $5,625,000 for the Colma South San Francisco El Camino Real Bike and Pedestrian Improvements
Project (tr2415)(Audriana Hossfeld, Senior Civil Engineer)
RECOMMENDATION
City staff recommends that the City Council adopt a resolution authorizing the filing of an application
for the United States Department of Transportation (USDOT)Rebuilding American Infrastructure with
Sustainability and Equity (RAISE)Grant for up to $5,625,000 for the Colma South San Francisco El
Camino Real Bike and Pedestrian Improvements Project (tr2415).
BACKGROUND/DISCUSSION
The Town of Colma proposes to design and construct bicycle and pedestrian improvements along El Camino
Real.In October 2023,Colma reached out to South San Francisco to request partnership to extend this project
into South San Francisco.
The precise Project limits include Albert M.Teglia Boulevard at the northern end and Hickey Boulevard at the
southern end. The project area is divided into three segments:
·Segment A from Albert M. Teglia Boulevard to Mission Road in the Town of Colma;
·Segment B from Mission Road to Arlington Drive in the Town of Colma; and
·Segment C from Arlington Drive to Hickey Boulevard in the City of South San Francisco (Attachment
1).
The Project proposes to install Class IV bike lanes,landscaping,and sidewalks along Segment A,Class IV bike
lanes and sidewalk along Segment B,and a Class I multi-use path along Segment C (Attachment 2).Two new
signalized intersections and bus stop improvements are also proposed.
The U.S.Department of Transportation (USDOT)Rebuilding American Infrastructure with Sustainability and
Equity (RAISE)program provides grants for surface transportation infrastructure projects with significant local
or regional impact.The eligibility requirements of RAISE allow project sponsors,including state and local
governments,counties,Tribal governments,transit agencies,and port authorities,to pursue multi-modal and
multi-jurisdictional projects that are more difficult to fund through other grant programs.
The RAISE program,previously known as the Better Utilizing Investments to Leverage Development (BUILD)
and Transportation Investment Generating Economic Recovery (TIGER)discretionary grants,was established
under the American Recovery and Reinvestment Act of 2009 and operated under annual appropriations acts
until authorized by the Bipartisan Infrastructure Law (BIL) in November 2021.
As of June 2024,the program has awarded more than $15 billion over sixteen rounds to local governments,
Tribes,transit and port authorities,states,and other entities for capital and planning projects that will improve
safety,environmental sustainability,quality of life,mobility and community connectivity,economic
City of South San Francisco Printed on 1/17/2025Page 1 of 2
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File #:24-1216 Agenda Date:1/22/2025
Version:1 Item #:9.
safety,environmental sustainability,quality of life,mobility and community connectivity,economic
competitiveness, state of good repair, partnership and collaboration, and innovation.
South San Francisco will partner with Colma on this grant application,and Colma will manage the total grant
funds if awarded.The total request of RAISE Funds would be up to $4.5 million to fund the design for
Segments A and C.Segment B has already secured design funds.A maximum of $1.2 million in RAISE funds
would be allocated for Segment C design (South San Francisco).Grant applications are due January 30,2025.
Selections are expected to be announced no later than June 28,2025.A breakdown of the grant funds and local
match requirements are shown in the table below.
Segment RAISE Funds Local Match (20% of
total)
Total Design
A (Colma) $3,300,000 $825,000 $4,125,000
C (South San
Francisco)
$1,200,000 $300,000 $1,500,000
Total $4,500,000 $1,125,000 $5,625,000
FISCAL IMPACT
The RAISE Grant requires a 20%local match for urban locations.Pending approval of the final grant amount,
the City would be responsible for a match up to $300,000.There is funding available in FY 2024-2025
Citywide Traffic Impact Fees to cover the matching funds.A budget amendment would be requested if the grant
is awarded.
RELATIONSHIP TO STRATEGIC PLAN
Approval of this action will contribute to the City’s Strategic Plan outcome of improved Quality of Life by
maintaining and improving infrastructure to serve the public.
CONCLUSION
City staff recommends that the City Council adopt a resolution authorizing the filing of an application for the
United States Department of Transportation (USDOT)Rebuilding American Infrastructure with Sustainability
and Equity (RAISE)Grant for up to $5,625,000 for the Colma South San Francisco El Camino Real Bike and
Pedestrian Improvements Project (tr2415).
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ATTACHMENT 2 - SEGMENT C CROSS SECTION
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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 #:24-1217 Agenda Date:1/22/2025
Version:1 Item #:9a.
Resolution authorizing the filing of an application for the United States Department of Transportation
(USDOT)Rebuilding American Infrastructure with Sustainability and Equity (RAISE)Grant for up to
$5,625,000 for the Colma South San Francisco El Camino Real Bike and Pedestrian Improvements Project
(tr2415)
WHEREAS,the Town of Colma proposes to design and construct bicycle and pedestrian improvements along
El Camino Real.In October 2023,Colma reached out to South San Francisco to request partnership to extend
this project into South San Francisco; and
WHEREAS,Segments A and B of the project are within the Town of Colma.Segment C of the project is from
Arlington Drive to Hickey Boulevard in the City of South San Francisco; and
WHEREAS, the Project proposes to install a Class I multi-use path along Segment C; and
WHEREAS,the U.S.Department of Transportation (USDOT)Rebuilding American Infrastructure with
Sustainability and Equity (RAISE)program provides grants for surface transportation infrastructure projects
with significant local or regional impact; and
WHEREAS,staff requests that the City Council approve an application for the United States Department of
Transportation (USDOT)Rebuilding American Infrastructure with Sustainability and Equity (RAISE)Grant for
up to $5,625,000 for the Colma South San Francisco El Camino Real Bike and Pedestrian Improvements
Project (tr2415); and
WHEREAS,the total request of RAISE Funds would be up to $4.5 million to fund the design for Segments A
and C.A maximum of $1.2 million in RAISE funds would be allocated for Segment C design (South San
Francisco); and
WHEREAS, staff also requests the City Council authorize a 20% local match if grant is awarded up to
$300,000 (for Segment C only).
NOW,THEREFORE,BE IT RESOLVED,that the City Council of the City of South San Francisco hereby
authorizes an application to the USDOT RAISE Grant for up to $5,625,000 for the Colma South San Francisco
El Camino Real Bike and Pedestrian Improvements Project (tr2415).
BE IT FURTHER RESOLVED the City Council approves a local grant match of 20%if the grant is awarded up
to $300,000 (for Segment C only).
BE IT FURTHER RESOLVED that the City Council authorizes the City Manager to take any other related
actions consistent with the intention of the resolution and accompanying staff report including grant execution
if awarded.
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File #:24-1217 Agenda Date:1/22/2025
Version:1 Item #:9a.
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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 #:25-31 Agenda Date:1/22/2025
Version:1 Item #:10.
Report regarding a resolution approving and authorizing the City Manager to execute Amendment No.1 to the
Professional Services Agreement between the City of South San Francisco and Redwood Public Law,LLP
(Leah Lockhart, Human Resources Director)
RECOMMENDATION
BACKGROUND/DISCUSSION
On February 28,2024,the City Council approved a Professional Services Agreement between the City of South
San Francisco and Redwood Public Law,LLC for legal services (Attachment 1).Through this agreement,the
City extended the appointment of Sky Woodruff as City Attorney as he transitioned from Meyers Nave to
establish a new law firm of Redwood Public Law,LLP.Several attorneys who had provided legal services to
the City under the former agreement with Meyers Nave transitioned to Redwood Public Law,providing
continued services in specialized areas, including labor and employment law.
On July 1,2025,collective bargaining agreements with the City’s seven (7)employee units will expire,and
negotiations for successor agreements will begin in early 2025.In addition,in May 2024,the City agreed to
coalition bargaining with groups represented by AFSCME Local 829 and Teamsters Local 856.Therefore,staff
identified an increased need for labor relations services,including appointments of Chief Negotiators for each
table.On December 11,2024,staff met with City Council in closed session to discuss planning for labor
negotiations.At that meeting,Council directed staff to extend the existing agreement with Christopher Boucher
of Boucher Law,PC (an administrative extension of time only),to serve as Chief Negotiator for up to four
groups.In addition,due to the number of employee groups and the potential complexity of the coalition
bargaining group,Council directed staff to prepare to appoint Senior of Counsel Jesse Lad from Redwood
Public Law as Chief Negotiator for the coalition bargaining group.
Jesse Lad has served as legal counsel to the City on labor and employment law matters for several years,and is
familiar with City’s policies,practices,and labor agreements.Although he has not previously served as Chief
Labor Negotiator for the City,he has extensive experience and a proven track record serving in this role for
numerous cities,special districts in California.Several Bay Area cities,including the cities of Napa,Walnut
Creek,Modesto,San Leandro,Larkspur,Union City,and Newark.Although the current agreement with
Redwood Public Law includes rates for Mr.Lad’s advisory services,it did not contemplate his appointment as
Chief Labor Negotiator,which is normally billed at a higher rate of $425 per hour.This is the same hourly rate
as the existing agreement with Boucher Law and is comparable to firms providing similar services with
similarly qualified negotiators.
FISCAL IMPACT
Additional hours for Chief Labor Negotiator services at the revised rate is estimated to be approximately
$25,000-$30,000,which will be absorbed by the existing City Attorney budget for Fiscal Year 2024-25.This
estimate assumes that a tentative agreement will be reached by July 1,2025,with a typical frequency and
duration of meetings,and with the understanding that total costs may vary in the event that negotiations extend
beyond that date.
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File #:25-31 Agenda Date:1/22/2025
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RELATIONSHIP TO STRATEGIC PLAN
The amendment to increase services for a Chief Labor Negotiator supports the City’s strategic priority of
Workforce Development,by sustaining strong and collaborative relationships with employee organizations and
ensuring that the City maintains an appropriate compensation package to attract and retain a high performing
workforce.
CONCLUSION
By approving an amendment to the agreement with Redwood Public Law for labor negotiations services and
authorizing the City Manager to execute the amendment, Council will provide staff with the necessary
resources for successful labor negotiations in alignment with the City’s goals and priorities.
ATTACHMENTS
1.Professional Services Agreement between the City of South San Francisco and Redwood Public Law
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City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:24-232 Agenda Date:2/28/2024
Version:1 Item #:16a.
Resolution approving and authorizing the Mayor to execute a Legal Services Agreement with Redwood Public
Law LLP and for Sky Woodruff to continue serving as City Attorney
WHEREAS,the City Council of the City of South San Francisco appointed Sky Woodruff as City Attorney in
July 2019; and
WHEREAS,Mr.Woodruff has been providing legal services to the City since that time through the law firm of
Meyers Nave; and
WHEREAS,Mr.Woodruff has formed a new law firm,Redwood Public Law LLP,and will be leaving Meyers
Nave effective at the end of business on March 14, 2024; and
WHEREAS,Mr.Woodruff possesses the education,qualifications,and experience necessary to serve as City
Attorney.The team of attorneys currently providing legal services to the City will be joining him at Redwood
Public Law, ensuring a smooth transition and continuity in the delivery of legal services; and
WHEREAS,the City Council desires to have Mr.Woodruff continue serving as City Attorney through an
agreement with Redwood Public Law LLP; and
WHEREAS, Sky Woodruff has previously taken the oath of office.
NOW,THEREFORE,BE IT RESOLVED that the City Council of the City of South San Francisco hereby
approves and authorizes the Mayor to execute an agreement with Redwood Public Law LLP,effective March
15, 2024, for legal services and for Sky Woodruff to continue serving as City Attorney.
Attachments:
A.Meyers Nave Agreement
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File #:24-232 Agenda Date:2/28/2024
Version:1 Item #:16a.
B.Redwood Public Law LLP Agreement
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PROFESSIONAL SERVICES AGREEMENT
THIS PROFESSIONAL SERVICES AGREEMENT (“Agreement”) is made and
entered into this 15th day of March, 2024, by and between the CITY OF SOUTH SAN
FRANCISCO, a general law city and municipal corporation of the State of California
("City") and REDWOOD PUBLIC LAW, a limited liability partnership of attorneys licensed
to practice law ("Law Firm").
RECITALS
In furtherance of its policy to achieve efficiencies and economies in the operation
of City's government, without impairing whatsoever the level, amount, and quality of legal
services essential to its operation, in September 1994, the City Council changed the method
by which City obtained legal services from a departmental organization to a contract for
professional services, entering into a Professional Services Agreement with the law firm
current named Meyers Nave, LLC; and
Meyers Nave has provided legal services to the City continuously since that time. In
July 2019, the City Council appointed Sky Woodruff, a Principal at Meyers Nave, to serve as
City Attorney; and
Sky Woodruff has informed the City Council of his intent to start Law Firm, with the
first day of operations being March 15, 2024. The attorneys at Meyers Nave providing legal
services to the City will also be joining Law Firm, resulting in no significant change in the
delivery of legal services to the City.
Government Code Section 36505 provides that the City Council may appoint a City
Attorney, and Government Code Section 37103 authorizes general law cities to contract for
legal services; and
Law Firm specializes in municipal and public agency law and is willing and
qualified and duly licensed to provide legal services to City as City Attorney under this
Government Code Section
54957.5
SB 343 Item Agenda:
02/28/2024
REG CC - Item #16a
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contract as an independent contractor, subject to the terms and conditions hereinafter
stated.
NOW, TIIEREFORE, the parties hereto agree as follows:
1. Basic Services. Law Firm shall provide, through such members or
associates of Law Firm as it shall determine, subject to approval of the City Council, all
legal services of the highest professional standards usually and normally provided by the
City Attorney. These services (the "Basic Services") shall include:
(a) Attendance at all City Council and Planning Commission meetings
unless excused from such attendance by permission of the Council;
(b) Attendance at meetings of such other of City's Commissions
Boards or Committees as may be requested by the City Council or
City Manager from time to time;
(c) Rendering legal advice and issuing written legal opinions to
members of the City Council, Commissions, and Committees, and to
the City Manager, Department Heads and employees, with respect
to City matters;
(d) Attendance at departmental meetings for preparation of the
agenda materials for City Council meetings, and such other staff
meetings and conferences as may be required for the proper
furnishing of legal advice and assistance;
(e) Preparation and/or review of ordinances, resolutions, leases,
contracts, or other legal documents required by or of City, and
review, advice or redrafting of such legal documents as may be
prepared by others for proposed use by City;
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(f) Representation of the City before mediators or arbitrators on
matters arising from memoranda of understanding or other labor
agreements;
(g) Rendering advice and assistance to City's representatives on labor
relations matters, reviewing memoranda of understanding or other
labor agreements and drafting implementing legislation or other
pertinent documents;
(h) Rendering advice for City's public works contracts, leases, or other
documentation pertaining to agreements to which the City is or
proposes to be a party;
(i) Rendering advice and assistance in the administration of City's
general liability risk management and insurance programs;
(j) Rendering advice and assistance on all matters pertaining to
general and special municipal elections;
(k) Commencement and prosecution of civil and criminal actions to
enforce municipal ordinances including enforcement thereof
through administrative proceedings;
(1) Such other duties or services which may be requested by City
(excluding those described as Special Services) generally
performed by a corporation's general counsel and necessary to
assist City in achieving its goals in a sound legal manner; and
(m) Furnishing legal services of the nature described in paragraphs (a)
through (1) for the Redevelopment Agency Successor Agency, or
other agencies or entities that are not operated as an integral part of
City, but which are created by City as independent agencies, and
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under the control of City excepting, however, Special Services for
such agencies and entities.
(n) Representation of City before federal and state regulatory bodies
such as the Bay Conservation and Development Commission,
Regional Water Quality Control Board, Bay Area Air Quality
Management District, Internal Revenue Service, Federal
Communications Commission, and the Unemployment Appeals
Board;
2. Special Services. Law Firm shall provide through such members or
associates of Law Firm as it shall determine such legal services as may be desired or
required by action of the City Council, and not within the scope of the Basic Services
hereinabove described. These services (the "Special Services") may include:
(a) The prosecution of actions to acquire property through the use of
eminent domain that involve complicated issues such as, by way of
example only, challenges to the right of the City to condemn, claims
for severance damage, defense of project CEQA compliance and
allocation of responsibility for the contamination of the condemned
property and/or the determination of the cost to clean up the
contamination;
(b) The defense of actions involving a challenge to a land use action or
decision of the City where, under prior indemnity and defense
agreements, the City's legal costs are paid by the real party in
interest, and those actions that involve complicated issues such as,
by way of example only, challenge to the General Plan or Element
thereof, challenge to the adequacy of an Environmental Impact
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Report or similar environmental clearance, or discrimination or civil
rights claims relative to land use decisions;
(c) Defense or prosecution of actions for personal injuries or property
damage;
(d) Furnishing legal services for the formation of assessment districts, the
issuance of public bonds of such districts, and any litigation
pertaining thereto;
(e) Special Services as described in paragraphs (a) through (d) for the
Redevelopment Agency Successor, or other agencies or entities that
are not operated as an integral part of the City, but are created and
controlled by the City.
Notwithstanding the foregoing, Law Firm shall provide the City Council with
the opportunity to select legal counsel other than Law Firm to furnish the City Special
Services.
3. Appointment: Assistants. City, by and through its Council does hereby
continue the appointment of Sky Woodruff as City Attorney of the City of South San
Francisco. This appointment shall remain in effect during the term of this Agreement and
is subject to the terms and conditions hereof. Law Firm may recommend to the City
Council and the City Council may appoint from time to time, such other members or
associates of Law Firm as assistants or deputies as City may deem appropriate or necessary
to carry out the duties and to provide the services described herein. These appointments
shall remain in effect during the term of this Agreement unless altered following review held
pursuant to Section 13 herof.
4. Compensation - Basic Services. City shall compensate Law Firm for all Basic
Services as described in Section 1 on an hourly basis at the rate of $322 per hour for Principals
and "Of Counsel" attorneys and $285 per hour for Associate attorneys.
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In addition to Basic Services compensation, Law Firm shall also be paid for: 1)
Successor Agency services or redevelopment legal services at the rate of $354 per hour for
Principals and "Of Counsel" attorneys and $285 per hour for Associate attorneys; 2) enterprise
fund matters ( e.g., Sewer, Storm water and Solid Waste) at the rate of $384 per hour for
Principal and "Of Counsel" attorneys, $354 per hour for Senior Associate attorneys, and $303
per hour for Junior Associate attorneys; 3) labor and employment matters at the rate of $368
per hour for Senior Principal attorneys, $362 per hour for Junior Principal attorneys, $357 per
hour for Senior Of Counsel attorneys, $352 per hour for Of Counsel attorneys, $341 per hour
for Senior Associate attorneys, and $326 per hour for Associate attorneys; and 4) cost
recovery matters involving land use entitlements at the rate of $443 per hour for Senior
Principal attorneys, $384 per hour for Junior Principal and Of Counsel attorneys, $354 per
hour for Senior Associate attorneys, and $303 per hour for Junior Associate attorneys, and
$182 per hour for paralegals, with the City's costs reimbursed by the development applicant.
5. Compensation - Special Services. City shall compensate Law Firm for all
Special Services as described in Section 2 hereof on an hourly basis at the rate of $450 per
hour for Senior Principals, $397 per hour for Junior Principals and Of Counsel attorneys, $339
per hour for Associate attorneys, and $182 per hour for paralegals. Compensation shall be
payable upon billing therefor by Law Firm, and shall be due within thirty (30) days of such
billing.
6. Costs and Expenses. City shall reimburse Law Firm for customary and
reasonable out-of-pocket costs and expenses advanced or paid on behalf of City in the
performance of Law Firm's Special Services upon presentment of an itemized statement
subject to the satisfaction of the Finance Director. Such costs or expenses include, for
example, fees and charges of certified shorthand reporters, deposition transcription costs,
court costs, costs and fees of investigators and expert witnesses or advisors retained for
litigation or arbitration; costs of printing briefs or lengthy court documents; computerized
research services; travel, lodging, and incidental expenses incurred in carrying out the duties
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or performing the Special Services hereunder.
7. Invoicing by Department. As soon as is practical, Law Firm shall organize its
invoices to City for services by department to facilitate timely review and processing of the
invoices for payment.
8. Municipal Professional Membership, Meetings. Seminars. It is understood
and agreed that City and Law Firm mutually benefit from Law Firm’s participation in
certain professional activities relating to municipal law. Therefore, at no cost to City,
Law Firm shall maintain its active participation in the activities of the League of
California Cities (CalCities) and the State Bar of California.
9. Office Facilities. Prior to the commencement date hereof, City has provided
office space for the City Attorney when performing legal services within the City.
Presently, this office space, generally consisting of one office and its furnishings is on the
first floor of the City Hall Annex, 315 Maple Avenue, South San Francisco, California. Law
Firm may use these offices for the rendition of the professional services until such time
as the City shall advise Law Firm that they are needed for other purposes.
City shall continue to furnish light and space heating for these premises as
well as customary janitorial service and maintenance. In the event City advises Law Firm
that these offices are no longer available for its use, Law Firm shall be responsible for
obtaining adequate office space and facilities convenient and necessary to render its
professional services.
10. Equipment. Prior to the commencement date hereof, City has provided
certain office equipment for the use of the City Attorney when working in the office
provided by the City. Such office equipment shall remain the property of City and may
continue to be used by the Law Firm and its staff for rendition of professional services.
Additional office equipment, telephone lines, service and listings not
currently provided by the City shall be provided at Law Firm's expense.
11. Insurance. During the term of this Agreement, Law Firm shall take out
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and maintain at its expense professional liability, property and workers' compensation
policies in the forms and amounts determined appropriate by the Finance Director.
12. Review. During the term hereof, City Council may review the
performance of Law Firm and its members or associates in furnishing the services
provided hereunder, and the compensation provisions hereof. The parties may agree to
changes or amendments hereto, including, but not necessarily limited to, changes in
compensation provisions, which changes or amendments shall be evidenced by written
amendment. Nothing in this paragraph shall be deemed to prevent or inhibit review of
performance, compensation, or other matters relating to this Agreement or otherwise
inhibit the free and candid exchange of views between the parties hereto to the end that
the legal interests of City shall best be served and Law Firm shall fairly be compensated
for legal services rendered.
13. Rendition of Services Incompatible with Interests of City. Law Firm
covenants and warrants that in addition to subscribing to the Rules of Professional
Responsibility which prevent representation of interests adverse to the City, the members
and associates of Law Firm shall refrain from actions or representations of any interest or
party that would reflect adversely upon City or tend to bring disfavor on City.
14. Termination. Either party hereto may terminate this Agreement at any time
during the term hereof by giving the other party written notice thereof. If given by Law
Firm, such notice shall be given at least thirty (30) days before the effective date of
termination. If given by City, such notice may be given at any time. If said notice is given
by City with thirty (30) days' notice of the effective date of termination, then Law Firm
shall be paid the compensation earned and accrued reimbursable expenses incurred prior to
cessation of services. In the event of termination, the parties shall cooperate to achieve an
orderly transition and assumption of duties by any succeeding City Attorney. All files,
documents, City-provided equipment, books, furnishings and other City property shall be
returned in good order to the City.
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15. Term, Continuation. Subject to review and the unconditional power of
the Council to terminate, the term of this Agreement shall commence on March 15,
2024 ("commencement date") and shall continue, unless otherwise terminated.
16. Nonassignability. The legal services to be provided under this Agreement
contemplate the unique combination of legal skills and experience that are possessed by
Law Firm. For this reason, this Agreement shall not be assignable by the Law Firm.
17. Notices. Written notices required hereunder shall be delivered personally, or
by depositing the same with the City Clerk of the City of South San Francisco or to
such other address as the parties may from time to time designate in writing.
IN WITNESS WHEREOF, the parties have executed this Agreement the day and year
first above written.
CITY OF SOUIH SAN FRANCISCO,
a Municipal Corporation of the State of
California
By: ____________________________
James Coleman, Mayor
REDWOOD PUBLIC LAW,
a Limited Liability Partnership
By: ___________________________
Sky Woodruff, Partner
ATTEST
__________________________________
Rosa Govea-Acosta, City Clerk
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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 #:25-32 Agenda Date:1/22/2025
Version:1 Item #:10a.
Resolution approving Amendment No.1 to the Professional Services Agreement between the City of South San
Francisco and Redwood Public Law, LLP
WHEREAS,on February 28,2024,the City Council approved and authorized the Mayor to sign a
professional services agreement with Redwood Public Law, LLP effective March 2024; and
WHEREAS,the parties desire to amend said agreement to modify the compensation provided to
Redwood Public Law, LLP for labor negotiations services.
NOW,THEREFORE,BE IT RESOLVED that the City Council of the City of South San Francisco does
hereby:
1.Approve Amendment No.1 to the Professional Services Agreement,as set forth in Exhibit A
hereto; and
2.Authorize the City Manager to sign, on behalf of the City, Amendment No. 1.
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AMENDMENT NO. 1 TO THE PROFESSIONAL SERVICES
AGREEMENT BETWEEN THE CITY OF SOUTH SAN FRANCISCO
AND REDWOOD PUBLIC LAW LLP
WHEREAS, the City of South San Francisco (“City”) and Redwood Public Law, LLP
(“Law Firm”) entered into a Professional Services Agreement in March 2024; and
WHEREAS, the City and Law Firm desire to amend said agreement to modify the
compensation provided to Law Firm to add additional services related to labor negotiations.
Effective December 12, 2024, the City and Law Firm do hereby agree as follows:
1. The second paragraph of Section 4 “Compensation - Basic Services” is hereby amended
to read as follows:
In addition to Basic Services compensation, Law Firm shall also be paid for: 1) Successor
Agency services or redevelopment legal services at the rate of $354 per hour for
Principals and "Of Counsel" attorneys and $285 per hour for Associate attorneys; 2)
enterprise fund matters ( e.g., Sewer, Storm water and Solid Waste) at the rate of $384
per hour for Principal and "Of Counsel" attorneys, $354 per hour for Senior Associate
attorneys, and $303 per hour for Junior Associate attorneys; 3) labor and employment
matters at the rate of $368 per hour for Senior Principal attorneys, $362 per hour for
Junior Principal attorneys, $357 per hour for Senior Of Counsel attorneys, $352 per hour
for Of Counsel attorneys, $341 per hour for Senior Associate attorneys, and $326 per
hour for Associate attorneys; 4) labor negotiations matters at the rate of $425 per hour for
Principals and “Of Counsel” attorneys, $350 per hour for Associate attorneys, and $235
per hour for paralegals; and 5) cost recovery matters involving land use entitlements at
the rate of $443 per hour for Senior Principal attorneys, $384 per hour for Junior
Principal and Of Counsel attorneys, $354 per hour for Senior Associate attorneys, and
$303 per hour for Junior Associate attorneys, and $182 per hour for paralegals, with the
City's costs reimbursed by the development applicant.
Except as expressly provided herein, all other terms and conditions of the Professional Services
Agreement between the City and Law Firm shall remain in full force and effect
Date: City of South San Francisco, a Municipal
Corporation of the State of California and
South San Francisco Successor Agency
By:
Sharon Ranals, City Manager
124
Attest:
City Clerk
Redwood Public Law, LLP
By:
Sky Woodruff, Partner
125
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:25-49 Agenda Date:1/22/2025
Version:1 Item #:11.
Report regarding a resolution authorizing the filing of a grant contract renewal for Community Development
Block Grant funds allocated through the City of Daly City to support Project Read and authorizing the Director
of Finance to adjust the Fiscal Year (FY)2025-26 Revenue Budget upon receipt of grant award.(Valerie
Sommer, Library Director)
RECOMMENDATION
It is recommended that the City Council adopt a resolution authorizing the filing of a grant contract
renewal for Community Development Block Grant (CDBG)funds allocated through the City of Daly
City for Fiscal Year (FY)2025-26 in the amount of up to $20,000 to support Project Read and authorize
the Director of Finance to adjust the FY 2025-26 Revenue Budget upon receipt of a grant award letter.
BACKGROUND/DISCUSSION
It is recommended that City Council adopt a resolution authorizing the filing of a grant contract renewal for
CDBG funds allocated through the City of Daly City.In Fiscal Year 2024-25,Project Read has been awarded
$20,000 from this program to support approximately 30 adult literacy students living in Daly City.We
anticipate receiving the same amount in FY 2025-26.We have received Daly City CDBG funds for nearly
twenty years.
Adult learners receive free services that include 1)a literacy assessment,2)free one-on-one tutoring or small
group tutoring,3)free workbooks and dictionaries,and 4)use of library computers.Adult literacy services
target adults with low level English reading and writing skills and focus on basic skill development.Over the
year,21%of our literacy services adult participants are from Daly City,while 59%are from South San
Francisco, and 20% from partnering communities and learners who work in South San Francisco.
In 1985,when Project Read was established,we were encouraged by the California State Library to serve
North San Mateo County,thus increasing the number of people served.Part of our funding structure is reliant
on matching funds from California Library Literacy Services (CLLS).Matching funds are based on the amount
expended on literacy services and the number of adult literacy students served.This fiscal year,we have
received $59,150 in CLLS adult literacy services funds.By serving students in Daly City,San Bruno,and
Colma,we increase the amount received in matching funds.In addition,expanding our geographic area has
proven successful when applying for grants to support enhanced programming for low-income,low-literacy
participants.
Most Project Read participants are South San Franisco residents and benefit from our core adult literacy
services.In addition,South San Francisco residents receive additional support from grant-funded projects that
include visits from Learning Wheels,Families for Literacy programs,and assistance with computer and
financial literacy.Yearly,approximately 400 South San Francisco core users regularly participate in at least one
of these enhanced programs.
FISCAL IMPACT
Grant funds received from the CDBG program for FY 2025-26 will offset general fund expenses;there will be
no need to increase the Library Department’s budget for expenditures.Receipt of these funds does not commitCity of South San Francisco Printed on 1/17/2025Page 1 of 2
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File #:25-49 Agenda Date:1/22/2025
Version:1 Item #:11.
no need to increase the Library Department’s budget for expenditures.Receipt of these funds does not commit
the City to ongoing or matching funding.Adopting this resolution will authorize the Director of Finance to
amend the FY 2025-26 Revenue Budget upon receipt of a grant award letter.
RELATIONSHIP TO STRATEGIC PLAN
Support of Project Read’s Adult Literacy services will provide enhanced literacy programming for low literate
adults within the City and surrounding communities.The strengthening of learning programs is an action item
in the City Strategic Plan under Priority #2: Quality of Life.
CONCLUSION
It is recommended that the City Council adopt a resolution authorizing the filing of a grant renewal contract for
CDBG funds allocated through the City of Daly City for FY 2025-26 in the amount of up to $20,000 to support
Project Read and authorize the Director of Finance to amend the revenue budget upon receipt of a grant award
letter.Receipt of these funds will enable Project Read to continue providing adult literacy services to Daly City
residents.
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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 #:25-50 Agenda Date:1/22/2025
Version:1 Item #:11a.
Resolution authorizing the filing of a grant contract renewal for Community Development Block Grant funds
allocated through the City of Daly City to support Project Read and authorizing the Director of Finance to
adjust the Fiscal Year 2025-26 Revenue Budget upon receipt of grant award.
WHEREAS, the City of South San Francisco ("City") Library Department established Project
Read to assist adults and their families in reaching literacy goals; and
WHEREAS,in addition to the services provided within the City,Project Read provides adult literacy services
to approximately 30 individuals in Daly City; and
WHEREAS, these services have been supported in previous years by Community
Development Block Grant (CDBG) funding administered through the City of Daly City; and
WHEREAS,staff recommends authorizing Project Read to file a grant contract renewal of Daly City CDBG
funding of up to $20,000 for Fiscal Year (FY) 2025-26 to support adult literacy services in Daly City; and
WHEREAS, staff further recommends authorizing the Director of Finance to adjust the
FY 2025-26 revenue budget upon receipt of a grant award letter for CDBG funding awarded by the City of
Daly City.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of South San
Francisco hereby authorizes the filing of a grant contract renewal for CDBG funds allocated through the City of
Daly City for FY 2025-26.
BE IT FURTHER RESOLVED that City Council of the City of South San Francisco hereby authorizes the
Director of Finance to amend the Library Department’s FY 2025-26 revenue budget upon receipt of notification
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that Daly City CDBG grant funds have been awarded to Project Read.
* ****
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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 #:25-44 Agenda Date:1/22/2025
Version:1 Item #:12.
Report regarding a second reading and adoption of an ordinance amending Title 8 of the South San Francisco
Municipal Code to add Chapter 8.90 to establish a permit process for single room occupancy hotel closures,
redevelopments,or changes of use including noticing and relocation benefits for residents.(Pierce
Abrahamson, Management Analyst II)
RECOMMENDATION
It is recommended that the City Council waive reading and adopt an ordinance amending Title 8 of the
South San Francisco Municipal Code to add Chapter 8.90 to establish a permit process for single room
occupancy hotel closures,redevelopments,or changes of use including noticing and relocation benefits
for residents.
BACKGROUND/DISCUSSION
The City Council previously waived reading and introduced the following ordinance:
Ordinance amending Title 8 of the South San Francisco Municipal Code to add Chapter 8.90 to establish a
permit process for single room occupancy hotel closures,redevelopments,or changes of use including noticing
and relocation benefits for residents.
(Introduced on January 8, 2025; Vote 5-0)
This ordinance is now ready for adoption.
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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 #:25-42 Agenda Date:1/22/2025
Version:1 Item #:12a.
Ordinance amending the South San Francisco Municipal Code to add Chapter 8.90 (Single Room Occupancy
Hotel Conversion) to Title 8 to define and expand relocation benefits for tenants of single room occupancy
(SRO) hotels and formalize a local approval process for SRO hotel closures, and mandate additional noticing
before a building with SRO units is closed and or converted.
WHEREAS, the City of South San Francisco (“City”) is currently experiencing an affordable housing crisis,
with demand for such housing far outweighing the available supply, and with the U.S. Department of Housing
and Urban Development (“HUD”) “Fair Market Rent” rate for a one-bedroom apartment in the County
increasing from $2,665 per month in 2023 to $2,818 per month in 2024; and
WHEREAS, single room occupancy (“SRO”) hotels in the City are a source of naturally occurring affordable
housing and have been designed to meet the needs of extremely low and low-income residents; and
WHEREAS, many SRO units are occupied by extremely low and low-income residents, including families,
seniors, and individuals with disabilities; and
WHEREAS, the removal of SRO hotel units would exacerbate the affordable housing crisis that exists in the
City; and
WHEREAS, the conversion of SRO hotel units affects people who are least able to cope with displacement in
South San Francisco’s housing markets; and
WHEREAS, there have been a number of recent closures, conversions, and affordability non-compliance of
SRO hotels in the City, and the market conditions that led to those conversions and closures create a high risk
of similar conversion of existing SRO hotels located within the City; and
WHEREAS, such conversion or closure of SRO hotels in the City would displace vulnerable residents of the
City, including low-income families and seniors, and the risk of such displacement poses a current threat to the
public health, safety, or welfare; and
WHEREAS, the City Council wishes to adopt local procedures for review of applications for conversion and
closure of SRO hotels and to attempt to mitigate any impact to the public health, safety, and welfare of such
conversions and closures, to the extent permitted by state law; and
WHEREAS, the City Council finds and determines that there is a need to require notice and relocation
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assistance to the residents of SRO hotels in the City due to limited relocation options and the ongoing
affordable housing crisis; and
WHEREAS, the City Council finds that similar ordinances from neighboring jurisdictions such as the City of
San Francisco have been successful in assisting tenants at risk of displacement; and
WHEREAS, this Ordinance aligns with Housing Element Policy EQ-3: Support residents who are at risk of
being displaced, Policy EQ-8: Protect existing residents from displacement in areas of lower or moderate
opportunity and concentrated poverty and preserve housing choices and affordability, and PRSV-5.2: Assist
tenants at risk of displacement; and
WHEREAS, this Ordinance does not require review under the California Environmental Quality Act (Public
Resources Code Sections 21000 et seq., “CEQA”) pursuant to CEQA Guidelines Sections 15061(b)(3) and
15378 because this Ordinance requires notice and mitigation of social and financial impacts to residents of SRO
hotels prior to conversion to a different use, and there is no evidence that this Ordinance could have any
adverse effect on the environment.
NOW, THEREFORE, the City Council of the City of South San Francisco in the State of California, ordains as
follows:
SECTION 1. Findings.
The City Council of South San Francisco finds that all Recitals are true and correct and are incorporated herein
by reference.
SECTION 2. Amendment of Title 8 of the South San Francisco Municipal Code to Add Chapter 8.90
(Single Room Occupancy Conversion).
The City Council hereby adds Title 8, Chapter 8.90 (“Single Room Occupancy Conversion”) to the South San
Francisco Municipal Code to read as follows:
8.90.010 Short Name and Purpose.
Single Room Occupancy (“SRO”) hotels provide an important source of naturally occurring affordable housing
in South San Francisco. This chapter may be referred to as the “Single Room Occupancy Ordinance.” The
purpose of the Single Room Occupancy Ordinance is to provide residents with adequate notice and relocation
assistance prior to the conversion of an SRO hotel.
8.90.020 Applicability.
This chapter applies to all applications for all proposed changes of use of SRO hotel or SRO units, as defined
herein, including closure to end the business and closure to convert to another land use, except for as applied in
hotels for transient visitors, as defined and outlined in Section 20.350.024.
8.90.030 Definitions.
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For the purpose of this chapter, certain words and phrases are defined in this part and shall be construed as
herein set forth unless it shall be apparent from their context that a different meaning is intended.
(a)“Comparable housing” means housing that meets the minimum standards of the California Building
Code, and that is similar housing units in terms of size, number of bedrooms and bathrooms, and other
relevant factors such as location and proximity to the resident’s place of employment, amenities,
schools, and public transportation.
(b)“Comparable housing unit” means any other housing unit similar to the SRO housing unit in terms of
amenities, rent, and other relevant factors such as proximity to the resident’s place of employment,
amenities, schools, and public transportation.
(c)“Conversion” is the change or attempted change of the use of an SRO unit to a tourist or transient use,
or the elimination of an SRO unit, or the voluntary demolition of an SRO hotel. However, a change in
the use of an SRO hotel unit into a non-commercial use which serves only the needs of the permanent
residents, such as a resident’s lounge, community kitchen, or common area, shall not constitute a
conversion within the meaning of this ordinance, provided that the SRO hotel owner establishes that
eliminating or re-designating an existing tourist unit instead of an SRO unit would be infeasible.
(d)“Department” means the City of South San Francisco Economic and Community Development
Department.
(e)“Economic and Community Development Director” or “Director” means the director of the Economic
and Community Development Department of the City of South San Francisco.
(f)“Long-term resident” means an SRO resident legally residing in an SRO hotel whose housing unit was
located in an SRO hotel for a period equal to or longer than thirty (30) consecutive days during the
hundred eighty (180) day time period prior to the date of issuance of a Notice of Intent to apply for an
SRO Conversion Permit. This does not include short-term hotel guests who are individuals staying for a
period of less than 30 consecutive days. Long-term residents include the spouse, parents, children, and
grandchildren of the legal resident when those people legally resided in the unit on the date of the
application for an SRO Conversion Permit.
(g)A “reasonable distance,” unless otherwise defined more specifically herein, means that area within a
thirty (30) mile radius from the subject SRO hotel. At the discretion of the Director, “reasonable
distance” may be increased to that area within a one hundred (100) mile radius, as necessary under the
circumstances.
(h)“Relocation Counselor” means the Department-approved individual or firm retained by the SRO hotel
owner, as required by this chapter, to assist in the preparation of the Relocation Impact Report and to
provide the support described herein to long-term residents. The Relocation Counselor shall be familiar
with the region’s housing market and qualified to assist residents; to evaluate, select, and secure
placement in replacement housing; to arrange the moving of all the household’s personal property; and
to render financial advice on qualifying for various housing types.
(i)“Relocation Impact Report” means a written report meeting the requirements of this Ordinance Code
Section 8.90.050 and that describes (i) the impacts of the conversion of an SRO hotel on affected SRO
hotel owners and residents, and (ii) the measures that will be taken to mitigate adverse impacts of such
conversion on affected SRO hotel owners and residents.
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(j)“Single room occupancy” or “SRO” is a housing unit that is restricted to occupancy by no more than
two persons and may include a kitchen and/or a bathroom, in addition to a bed. These units are typically
comprised of one or two rooms.
(k)“SRO Conversion Permit” is the permit required to allow a conversion of an SRO hotel, as defined in
this chapter.
(l)“SRO hotel” is a building, or portion thereof, which contains six (6) or more SROs, and where common
facilities such as shared bathroom and/or kitchen may be provided for occupant use.
(m)“SRO Hotel Closure” includes any closure, cessation, or conversion of an SRO hotel, part of an SRO
hotel, or SRO hotel unit. A closure includes ceasing to rent SRO units for human habitation and
displacement of long-term SRO hotel residents, or when twenty-five (25) percent or more of the SRO
units within the SRO hotel become vacant.
(n)"Uninhabited" means no rent is being paid for the use of the SRO unit and it is unoccupied by a long-
term resident.
8.90.040 SRO Conversion Permit Required and Application Process.
The conversion of an existing SRO hotel, a part of an SRO hotel or SRO hotel unit requires an SRO
Conversion Permit granted by Department. The SRO hotel owner, or authorized representative, requesting the
conversion shall submit an application for an SRO Conversion Permit to the Department in the form
determined by the Director. This application shall include, but not be limited to, the following information:
(a)An SRO Conversion Permit application form and fee which is outlined in the Planning Division fee
schedule;
(b)A completed Relocation Impact Report;
(c)A list of names, mailing addresses, and contact information of all SRO residents occupying the SRO
hotel as of the date of application;
(d)Acknowledgement of the SRO hotel owner’s obligations to provide notice pursuant to Section 8.90.060
in this ordinance below; and
(e)Any other information that the Director or designee determines is necessary to ensure compliance with
this chapter and state law.
8.90.050 Relocation Impact Report.
An application for an SRO Conversion Permit shall include a written Relocation Impact Report containing the
following information:
(a)A general description of the proposed conversion;
(b)A legal description for the SRO hotel;
(c)An inventory of units in the SRO hotel, including:
1)Total number of units in the SRO hotel and defining which ones are used for long-term housing;
2)Length of occupancy by the current occupant of each unit and the current rental rate for each
unit; and
3)For each vacant unit, the date that the unit was vacated by the last resident of the unit.
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(d)A proposed schedule for the change of the SRO hotel, including outreach to long-term residents
regarding the conversion and a description of the outreach to be provided and a projected timeline for
relocation assistance;
(e)The name and mailing address of each long-term resident;
(f)The median rental price, including any requirement for payment of first and last month’s rent and
security deposits, of other housing of similar size (number of bedrooms and square footage) that is
comparable to the displaced SRO resident units within a thirty (30) mile radius or a one hundred (100)
mile radius with Director approval;
(g)The estimated moving cost for each long-term resident, including fees charged by moving companies,
child care, temporary housing, and other similar expenses, of moving to other housing within a thirty
(30) mile radius or a one hundred (100) mile radius with Director approval;
(h) A description of proposed measures to minimize any impacts related to missed school days for school-
age children of residents, if applicable;
(i)Identification of and contact information for the contracted and Department approved Relocation
Counselor retained by the SRO hotel owner to assist residents in finding relocation spaces and alternate
housing;
(j)A proposed relocation plan including the information specified in this section;
(k)A copy of any agreement reached with any long-term resident relating to the relocation of the resident
or the provision of relocation assistance. The Director may waive the requirement to include any or all
of the information required by this section where a long-term resident and the applicant have reached a
final, mutually acceptable agreement as to the relocation assistance to be provided. To be valid,
however, such an agreement shall be in writing, shall include a provision stating that the long-term
resident is aware of the provisions of this chapter, shall include a copy of this chapter as an attachment,
shall include a provision in at least ten-point font which clearly informs the long-term resident of their
right to seek the advice of an attorney prior to signing the agreement; and
(l)Any other information the Department determines is necessary to address the specific issues raised by
the application to implement this chapter.
8.90.060 Noticing Requirements.
The notice requirements listed below pertain specifically to the required notice to the City and long-term
residents. The Director, or designee, may require the applicant to translate required notices to additional
languages. All required notices shall be posted at common areas within the SRO hotel.
(a)Notice of Intent. No later than thirty (30) days after filing a completed application, either the SRO hotel
owner or the owner’s authorized representative shall notify each long-term resident household residing
on the subject real property that the owner has filed an application with the City. The notice shall be sent
by regular and certified mail and posted on the door of each rental unit. The owner must submit
evidence of compliance with this section to the City for the application to be deemed complete. For each
such notice, the owner shall use a Notice of Intent form provided by the City that shall contain the
following information:
1)The name and address of the current owner and any applicable property managers and/or
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developers;
2)A description of the application(s) being filed and a general time frame to complete the work
described in the application;
3)An explanation of the relocation assistance available to long-term resident households,
information on long-term resident household incomes and the procedure for submitting claims
for relocation assistance;
4)Contact information for the third-party agency that will be assisting with the relocation
assistance process. This contact information and a brief explanation of the purpose of the notice
shall be translated into non-English languages as provided by the City;
5)The long-term resident household’s right to receive written notice for each hearing and right to
appear and be heard at a land use hearing, if applicable; and
6)Other information deemed necessary or desirable by the Department.
(b)Notice of Intent verification. No later than fifteen (15) days after issuing a Notice of Intent, the SRO
hotel owner or authorized representative shall submit to the City a duplicate copy of the Notice of Intent
form given to each long-term resident household and a declaration indicating that each notice was sent
by regular and certified mail and posted on the door of the rental unit.
(c)Notice of informational meetings. The applicant shall conduct at least one (1) informational meeting for
SRO hotel residents, owners, and their representatives. The notices shall be sent by regular and certified
mail and posted on the door of each SRO unit no later than fifteen (15) days before the hearings. The
informational meetings shall be scheduled to maximize resident and owner participation, and the
scheduling shall be subject to the approval of the Director or their designee. The informational meetings
shall occur after the Notice of Intent has been issued and before any hearing on the SRO Conversion
Permit shall be held.
(d)Notice of Relocation Impact Report. No later than fifteen (15) days after filing a completed application,
the SRO hotel owner or authorized representative shall issue a written Notice of Relocation Impact
Report with a copy of the Relocation Impact Report. The notice and Relocation Impact Report shall be
sent by regular and certified mail and posted on the door of each rental unit.
(e)Notice of Application Approval. No later than ten (10) days after receiving final approval of a project
application (concurrent with the fifteen (15) day appeal period), the SRO hotel owner or the owner’s
authorized representative shall notify each long-term resident household residing on the subject real
property that the application has been approved. The notice shall be sent by regular and certified mail
and posted on the door of each SRO unit.
(f)Notice of Termination. No later than ten (10) days after issuing the Notice of Application Approval, the
SRO hotel owner or authorized representative shall provide a written Notice of Termination to all long-
term residents subject to displacement pursuant to Civil Code Sections 1946 and 1946.1. The date to
vacate shall not be prior to the City’s determination that the SRO hotel owner has complied with this
chapter. From the date of the Notice of Intent, each long-term resident residing on the subject real
property shall be entitled to a period of one (1) year before the issuance of the Notice of Termination.
This period ensures that residents have adequate time to prepare for relocation and make necessary
arrangements. The owner or the owner’s agent must adhere to this one (1) year period, ensuring no
Notice of Termination is issued prior to the completion of this timeframe.
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8.90.070 Required Findings
Approval of an SRO Conversion Permit by the Department shall include conditions of approval to mitigate, to
the full extent legally feasible, the adverse impact of the proposed conversion on the ability of displaced SRO
residents to find adequate housing in a comparable SRO unit or, in the alternative, adequate replacement
housing. The conditions of approval shall not exceed the reasonable costs of relocation of all long-term
residents. Prior to approving the SRO Conversion Permit, the Director, or their designee, shall make the
following findings:
(a)The applicant has complied with the provisions of this chapter and state law regarding conversion of
SRO hotels;
(b)Measures to address, to the full extent legally permissible, the adverse impacts of the conversion on the
ability of displaced long-term residents to find adequate housing in a SRO hotel unit or, in the
alternative, adequate replacement housing have been taken; and
(c)For SRO Conversion Permit applications accompanied by any additional request for discretionary
approval, including, but not limited to a request for subdivision, General Plan amendment, zoning
amendment, or use permit, all required findings for the additional approval have been made.
8.90.080 Conditions of Approval; Relocation Plan.
The SRO Conversion Permit shall include as conditions of approval relocation options for each displaced long-
term resident in a relocation plan, as follows:
(a)Moving allowance for long-term residents: For all long-term residents, relocation assistance shall
include a moving allowance sufficient to pay for a move to another SRO unit or other replacement
housing, within a thirty (30) mile radius or, with Director approval, a one hundred (100) mile radius of
the SRO unit to be vacated. The resident is responsible for any additional costs to move to a location
outside of the radius. Moving allowance includes:
1)A full refund of a long-term resident’s security deposit, if applicable;
2)Payment of moving costs for personal belongings and first and last month’s rent and security
deposit at the identified alternative housing for all long-term residents;
3)A sixty (60) day subscription to a rental agency service to support long-term residents in
obtaining a space in a comparable SRO hotel, within thirty (30) miles or, with Director approval,
one hundred (100) miles of the SRO hotel; and
4)The cash equivalent of six (6) months’ rent shall be paid to the long-term resident household
renting a unit. The amount to be paid shall be calculated at the time the relocation application is
approved by the City based on the most recent U.S. Department of Housing and Urban
Development’s Fair Market Rent calculation for San Mateo County for a similar-sized unit with
the same number of bedrooms.
(b)If the SRO hotel is being rehabilitated, the financial assistance benefits required by this section need not
be provided if comparable accommodations, as defined by the California Code of Regulations, are
provided on or off the premises to the long-term residents during the period of rehabilitation. The owner
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shall give a right of first refusal to relocate to a rehabilitated unit to each long-term resident who
qualifies as very low income. When comparable living space is provided, the applicant shall pay each
affected long-term resident all reasonable moving and related expenses.
(c)The financial benefits shall be paid by the SRO hotel owner to the long-term resident within five (5)
business days of written notice by the long-term resident that he or she will vacate the premises on a
date specified by him or her, but no more than thirty (30) calendar days in advance of the move-out
date. Written notice forms approved by the Department shall be provided to the long-term residents by
the owner.
(d)Relocation Counselor. The applicant shall give the Director reasonably satisfactory evidence of a
contract between the applicant and the Relocation Counselor providing that no later than thirty (30)
days after approval of the SRO Conversion Permit, the Relocation Counselor shall make personal
contact with each displaced long-term resident of the SRO hotel and initiate the relocation assistance
process. The contract shall require the Relocation Counselor to give each long-term resident a written
notice of their options for relocation assistance.
(e)Right of first refusal for residents. For all long-term residents, relocation assistance shall include the
right of first refusal to purchase or rent new homes or apartments to be constructed on the SRO hotel
site, if applicable. Income-eligible residents may have first priority to purchase or rent any below
market units which may be constructed on the SRO hotel site if they meet all eligibility requirements for
the program. To receive priority for below market rate units, interested residents shall file a request with
the Department before vacating the SRO hotel.
8.90.090 Approval Timeline.
An SRO Conversion Permit will be approved no sooner than three hundred sixty-five (365) days after a Notice
of Intent is issued, provided that all conditions and requirements of this ordinance are met. The following
provides a high-level summary of the approval process for an SRO Conversion Permit. This summary is for
reference only; detailed provisions elsewhere in this chapter govern.
(a)Application Review:
1)SRO hotel owner submits an application, including all required documentation. The Department
reviews the application for completion of the filing requirements outlined in Section 8.90.040.
2)Staff reviews the application and issues a completeness determination within thirty (30) days of
submittal. An “incomplete” determination will include a list of items that are needed to be
considered a complete application.
(b)Notice of Intent:
1)SRO hotel owner issues the notice to residents and the City no later than thirty (30) days after
the application is deemed complete by the Department.
(c)Verification of Notice:
1)SRO hotel owner submits evidence of compliance with notice requirements to the Department
within fifteen (15) days of issuing the Notice of Intent.
(d)Informational Meetings:
1)SRO hotel owner conducts at least one (1) informational meeting with residents after the Notice
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of Intent is issued but before any hearings on the permit.
2)Notices for these meetings must be sent at least fifteen (15) days in advance.
(e)Review of Application:
1)The Director or their designee makes required findings as outlined in Section 8.90.070,
including approval conditions to mitigate the adverse impact of the proposed conversion.
(f)Approval of Permit:
1)The Director or their designee must approve the permit no sooner than three hundred sixty-five
(365) days after the Notice of Intent is issued, provided all conditions and requirements of this
ordinance are met.
(g)Notices Following Approval:
1)Notice of Application Approval: Issued to residents within ten (10) days of final permit
approval.
2)Notice of Termination: Issued within ten (10) days after issuing the Notice of Application
Approval, with at least one (1) year of notice prior to requiring residents to vacate their
respective SRO unit.
8.90.100 Term of Permit Approval.
The SRO Conversion Permit shall expire one (1) year from the date of its approval, unless the applicant
requests an extension setting forth satisfactory reasons for not proceeding within the one (1) year period. The
Director may grant no more than two (2) such extensions of one (1) year each, based upon a showing that good
faith progress has been made toward fulfilling the conditions of approval, or some intervening event not the
fault of the SRO hotel owner has prevented timely compliance with the conditions of approval. An application
must be filed with the Department no less than sixty (60) days prior to the expiration of the SRO Conversion
Permit or any extension. If relocation assistance has not been provided to all long-term residents in accordance
with this chapter within three (3) years of the original date of permit approval, a new Relocation Impact Report
and application shall be required in accordance with this chapter. Each year on the anniversary date of the
permit approval, the relocation assistance shall be increased by an amount equivalent to the increase in the cost-
of living index for the Oakland/San Francisco area published by the U.S. Department of Labor. The index shall
be for the quarterly period closest to the anniversary date of the permit.
8.90.110 Appeals Process.
The SRO Conversion Permit appeals process is as follows:
(a)Written appeal:
1)A long-term resident household or SRO hotel owner may contest a decision, order, or
determination regarding relocation payments or a notice of penalty or fine assessed this chapter
by submitting an appeal in writing together with the appeal fee listed in the City’s fee schedule.
The appeal shall set forth the factual basis for disputing the decision, order, or determination.
2)Appeals must be addressed to the Director, and must be received within fifteen (15) days of the
date appearing on the decision, order, or determination regarding relocation benefits or the
notice of penalty or fine. A copy of the appeal must be provided by the appellant to any long-
term resident household(s) or SRO hotel owner(s) directly affected by the appeal on or by the
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same date that the appeal is received by the Director.
(b)Hearing procedure:
1)Upon receipt of a written appeal and appeal fee, the Director shall schedule a hearing before the
appeals panel, which shall be a three-member subcommittee of the Planning Commission. Any
long-term resident household(s) or SRO hotel owner(s) directly affected by the appeal shall have
the right to attend and participate in the hearing.
2)The appeal hearing shall be set for a date within thirty (30) days from the date that the appeal is
filed, unless the Director determines that good cause exists for an extension of time. The
appellant and any long-term resident household(s) or SRO hotel owner(s) directly affected by
the appeal shall receive notice of the time and place at least fifteen (15) days prior to the hearing
unless the Director determined, in writing, that the matter is urgent, in which case the appellant
and any long-term resident household(s) or SRO hotel owner(s) directly affected by the appeal
shall receive at least five (5) days’ prior notice of the hearing.
3)Documentary evidence and names of potential witnesses shall be provided by the enforcement
officer and the appellant to the appeals panel and any long-term resident household(s) or SRO
hotel owner(s) directly affected by the appeal at least five (5) days prior to the appeal hearing or
as soon as practicable prior to the hearing. At the hearing, the long-term resident household(s) or
SRO hotel owner(s) directly affected by the appeal shall be given the opportunity to testify and
to present evidence concerning the decision, order, or determination regarding relocation
benefits or the notice of penalty or fine. The failure of appellant to appear at the appeal hearing
shall constitute a forfeiture of the fine or penalty (if applicable).
4)The decision, order, or determination regarding relocation benefits or the notice of penalty or
fine and any additional report submitted by the enforcement officer shall constitute prima facie
evidence of the respective facts contained in those documents.
(c)Decision on appeal:
1)After considering all of the testimony and evidence submitted at the hearing, the appeals panel
shall issue a written decision to uphold or cancel all or part of the decision, order, or
determination regarding relocation benefits or the notice of penalty or fine and shall state the
reasons for that decision. The decision of the appeals panel shall include findings regarding the
evidence in the record and submitted at the hearing, as well as the existence of any proper
grounds for the order to pay relocation benefits or the notice of penalty or fine. A copy of the
appeals panel written decision shall be provided to the long-term resident household(s) as well
as any SRO hotel owner(s) directly affected by the appeal.
2)If the appeals panel determines that the decision, order, or determination regarding relocation
benefits or the notice of penalty or fine should be upheld, then the SRO hotel owner shall pay
the appropriate sum(s) to the long-term resident household(s) and/or the City within ten (10)
days after the SRO hotel owner’s receipt of the appeals panel’s written decision.
3)To the extent allowed by law, the decision, order, or determination regarding relocation benefits
or notice of penalty or fine shall have the same force and effect as a resolution of the City
Council for the purpose of filing a lien, special assessment, or for pursuing any other method of
collection.
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8.90.120 SRO Conversion Through Closure.
Whenever twenty-five (25) percent or more of the total number of SRO hotel units within an SRO hotel are
uninhabited for more than ninety (90) consecutive days, and such condition was not caused by a natural or
physical disaster beyond the control of the SRO hotel owner, then such condition shall be deemed a “SRO
Hotel Closure” for the purposes of this ordinance. The SRO hotel owner, or authorized representative, shall file
an application for conversion within a reasonable amount of time as determined by the Director, in compliance
with this chapter. An SRO hotel site is considered to be "uninhabited" when no rent is being paid for the use of
the site and it is unoccupied by a long-term resident. An SRO hotel long-term resident or other interested party
who believes that twenty-five (25) percent or more of the total number of SROs within an SRO hotel are
uninhabited may file a written statement to that effect with the Director. The Director or their designee shall
investigate and determine whether an unpermitted conversion through vacancy has occurred. Once the Director
makes such a determination, a written notice that describes such determination shall be sent by the City to the
SRO hotel owner, the SRO property manager, and the person who filed the written statement.
8.90.130 Exemption from Relocation Assistance Requirements.
Any person who files an application for an SRO Conversion Permit may, simultaneously, and as part of the
filing of such application, request an exemption from some or all of the relocation assistance requirements
described in Section 8.90.080. The request shall be processed in conjunction with the application for the permit,
and shall be distributed to each long-term resident household at the time of application submittal. The applicant
may request, in writing, an exemption if (i) the relocation assistance required exceeds the reasonable costs of
relocation for a displaced SRO hotel; or (ii) if, as part of bankruptcy proceeding, the bankruptcy court has taken
action that would prohibit or preclude the payment of relocation assistance benefits, in whole or in part; or (iii)
if the relocation assistance required would eliminate all or substantially all reasonable economic value of the
property for alternate uses. Any request for exemption shall contain at a minimum, the following information:
(a)Statements of profit and loss from operations of the SRO hotel for the five (5) year period immediately
preceding the date of the application for exemption, certified by a certified public accountant. All such
statements shall be maintained in confidence to the extent permitted by the California Public Records
Act.
(b)An estimate of the total cost of relocation assistance which would be required in compliance with
Section 8.90.080. This estimate shall be based on the costs related to providing the relocation assistance,
as otherwise required under Section 8.90.080.
(c)If the applicant contends that continued use of the property as an SRO hotel necessitates repairs and/or
improvements that are not the result of the SRO hotel owner or applicant's negligence or failure to
properly maintain such property, and that the costs thereof make continuation of the SRO hotel
economically infeasible, then the request shall include a report by a civil engineer or licensed general
contractor outlining such costs.
(d)If the proposed closure is due to conversion of the land to another use, an estimate of the value of the
SRO hotel, an estimate of the value as is, and estimate of value after the change shall be provided.
These estimates shall be prepared by a certified real estate appraiser.
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(e)Any request for exemption filed pursuant to a bankruptcy proceeding shall be accompanied by adequate
documentation regarding the case name, case number, and court in which the bankruptcy proceeding is
pending, and copies of all pertinent judgments, orders and decrees of the said court.
In determining whether to waive or modify a portion or all of any type of benefit that would otherwise be due
under this ordinance, the Department may take into account the financial history of the SRO hotel, its condition
and the condition of the amenities and improvements thereon, the cost of any necessary repairs, improvements,
or rehabilitation of said SRO hotel, the estimated costs of relocation, the fair market value of the property for
any proposed alternative use, the fair market value of the property for continued use as an SRO hotel, and any
other pertinent evidence requested or presented. The Department shall expressly indicate in its decision any
waiver and the extent thereof and the reason therefor. The Department determination is subject to appeal by the
parties and process indicated in Section 8.90.110.
SECTION 3. Severability.
If any section, subsection, sentence, clause or phrase of this Ordinance is for any reason held to be invalid or
unconstitutional by the decision of a court of competent jurisdiction, it shall not affect the remaining portions of
this Ordinance.
SECTION 4. Publication and Effective Date.
Pursuant to the provisions of Government Code Section 36933, a summary of this Ordinance shall be prepared
by the City Attorney. At least five (5) days prior to the Council meeting at which this Ordinance is scheduled to
be adopted, the City Clerk shall (i) publish the Summary, and (ii) post in the City Clerk’s Office a certified copy
of this Ordinance. Within fifteen (15) days after the adoption of this Ordinance, the City Clerk shall (i) publish
the summary, and (ii) post in the City Clerk’s Office a certified copy of the full text of this Ordinance along
with the names of those City Council members voting for and against this Ordinance or otherwise voting.
This Ordinance shall become effective thirty (30) days from and after its adoption by the City Council.
*****
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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 #:25-46 Agenda Date:1/22/2025
Version:1 Item #:13.
Report regarding a second reading and adoption of an ordinance amending Title 8 of the South San Francisco
Municipal Code to add Chapter 8.80 to establish a permit process for mobile home park closures,
redevelopments,or changes of use,including noticing and relocation benefits.(Pierce Abrahamson,
Management Analyst II)
RECOMMENDATION
It is recommended that the City Council waive reading and adopt an ordinance amending Title 8 of the
South San Francisco Municipal Code to add Chapter 8.80 to establish a permit process for mobile home
park closures, redevelopments, or changes of use, including noticing and relocation benefits.
BACKGROUND/DISCUSSION
The City Council previously waived reading and introduced the following ordinance:
Ordinance amending Title 8 of the South San Francisco Municipal Code Chapter 8.80 to establish a permit
process for mobile home park closures,redevelopments,or changes of use,including noticing and relocation
benefits.
(Introduced on January 8, 2025; Vote 5-0)
This ordinance is now ready for adoption.
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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 #:25-45 Agenda Date:1/22/2025
Version:1 Item #:13a.
Ordinance amending the South San Francisco Municipal Code to add Chapter 8.80 (Mobile Home Park
Conversion) to Title 8 to define and expand relocation benefits for tenants of mobile home parks and formalize
a local approval process for mobile home park closure, and mandate additional noticing before a park is closed
and or converted.
WHEREAS, there is one mobile home park located in the City of South San Francisco (“City”), which
currently provides 145 sites for mobile housing units; and
WHEREAS, many of the sites in these mobile home parks are occupied by low-income families and seniors
who own or rent their mobile homes; and
WHEREAS, many such units in these mobile home parks cannot readily be moved to a new mobile home park
due to their physical condition, or there are few local relocation options because most parks in the area will
only accept new mobile homes; and
WHEREAS, existing state law, AB 2782 of 2020 (“The Mobile Residency Law”), and county law requires park
owners to submit relocation impact reports to local governing bodies prior to conversion or closure of mobile
home parks, and authorizes governing bodies to impose conditions on the conversion or closure to mitigate
adverse impacts of the conversion or closure, including the potential inability of displaced residents to find
adequate replacement housing; and
WHEREAS, state law allows local governing bodies to adopt local procedures to implement these relocation
impact requirements; and
WHEREAS, the City is currently experiencing an affordable housing crisis, with demand for such housing far
outweighing the available supply, and with the U.S. Department of Housing and Urban Development (“HUD”)
“Fair Market Rent” rate for a one-bedroom apartment in the County increasing from $2,665 per month in 2023
to $2,818 per month in 2024; and
WHEREAS, the California Department of Housing and Community Development (“HCD”) has recently
notified the City that the only operating mobile park within its jurisdiction is in violation of Health and Safety
Code Section 18500, for failure to maintain a valid permit to operate with HCD; and
WHEREAS, City Council wishes to adopt local procedures for review of applications for conversion and
closure of mobile home parks and to attempt to mitigate any impact to the public health, safety, and welfare of
such conversions and closures, to the extent permitted by state law; and
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WHEREAS, the City Council finds and determines that there is an immediate need to require notice and
relocation assistance to the residents of mobile home parks in the City due to limited relocation options and the
ongoing affordable housing crisis; and
WHEREAS, the City Council finds that a similar ordinance passed in 2017 by the County of San Mateo has
resulted in no conversions thus far; and
WHEREAS, this Ordinance aligns with Housing Element Policy EQ-3: Support residents who are at risk of
being displaced, Policy EQ-8: Protect existing residents from displacement in areas of lower or moderate
opportunity and concentrated poverty and preserve housing choices and affordability, and PRSV-5.2: Assist
tenants at risk of displacement; and
WHEREAS, this Ordinance does not require review under the California Environmental Quality Act (Public
Resources Code Sections 21000 et seq.; “CEQA”) pursuant to CEQA Guidelines Sections 15061(b)(3) and
15378 because this Ordinance requires notice and mitigation of social and financial impacts to residents of
mobile home parks prior to conversion to a different use, and there is no evidence that this Ordinance could
have any adverse effect on the environment.
NOW, THEREFORE, the City Council of the City of South San Francisco in the State of California, ordains as
follows:
SECTION 1. Findings.
The City Council of South San Francisco finds that all Recitals are true and correct and are incorporated herein
by reference.
SECTION 2.Amendment of Title 8 of the South San Francisco Municipal Code to Add Chapter 8.80
(Mobile Home Park Conversion).
The City Council hereby adds Title 8, Chapter 8.80 (“Mobile Home Park Conversion”) to the South San
Francisco Municipal Code to read as follows:
8.80.010 Short Name and Purpose.
Mobile home parks provide an important source of naturally occurring affordable housing in South San
Francisco. This chapter may be referred to as the “Mobile Home Park Conversion Ordinance.” The purpose of
the Mobile Home Park Conversion Ordinance is to provide residents with adequate notice and relocation
assistance prior to the conversion of a mobile home, pursuant to Government Code Sections 65863.7 and
66427.4.
8.80.020 Applicability.
This chapter applies to all applications for changes of use of mobile home parks, as defined herein, including
closure to end the business and closure to convert to another land use. This chapter does not apply to the change
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in ownership structure of a mobile home park from a rental park to resident ownership, pursuant to Government
Code Sections 66427.5 and 66428.1.
8.80.030 Definitions.
For the purpose of this chapter, certain words and phrases are defined in this part and shall be construed as
herein set forth unless it shall be apparent from their context that a different meaning is intended.
(a)“Comparable housing” means housing that meets the minimum standards of the California Building
Code, and that is similar to the subject mobile home in terms of size, number of bedrooms and
bathrooms, and other relevant factors such as location and proximity to the resident’s place of
employment, amenities, schools, and public transportation.
(b)“Comparable mobile home park” or “comparable park” means any other park similar to the subject park
in terms of amenities, rent, and other relevant factors such as proximity to the resident’s place of
employment, amenities, schools, and public transportation.
(c)“Conversion” of a mobile home park as used in this chapter has the meaning set forth in Section 798.10
of the Civil Code, and means the use of the park for a purpose other than the rental, or the holding out
for rent, of two or more mobile home sites to accommodate mobile homes used for human habitation,
and does not mean the adoption, amendment, or repeal of a park rule or regulation. A “conversion” may
affect an entire park or any portion thereof. “Conversion” includes, but is not limited to, a change of the
park or any portion thereof to a condominium, stock cooperative, planned unit development, or any
form of ownership wherein sites within the park are to be sold.
(d)“Department” means the City of South San Francisco Economic and Community Development
Department.
(e)“Economic and Community Development Director” or “Director” means the director of the City of
South San Francisco Economic and Community Development Department.
(f)“Long-term resident” means a mobile home resident legally residing in a mobile home park whose
mobile home occupied a site in the mobile home park for a period equal to or longer than thirty (30)
consecutive days during the hundred eighty (180) day time period prior to the date of issuance of a
Notice of Intent to apply for a Mobile Home Park Conversion Permit. This includes both residents who
own their mobile home structure and are renting only the site and residents who do not own their mobile
home structure and are renting both the site and the structure. This does not include short-term mobile
home guests who are leasing sites on a week-by-week basis. Long-term residents include the spouse,
parents, children, and grandchildren of the legal resident when those persons legally resided on site on
the date of the application for a Mobile Home Park Conversion Permit.
(g)“Mobile home,” as used in this chapter, means those structures defined in Municipal Code Section
20.350.028, and other forms of vehicles designed or used for human habitation, including camping
trailers, recreational vehicles, motorhomes, slide-in campers, or travel trailers, that may occupy a site in
a mobile home park.
(h)“Mobile home park” or “park” means an area of land where two or more mobile home sites are held for
rent.
(i)“Mobile home park closure” includes any closure, cessation, or conversion of the park. A closure
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includes ceasing to rent mobile home sites for human habitation and displacement of mobile home park
residents, or when twenty-five (25) percent or more of the mobile home sites within a park become
vacant.
(j)“Mobile Home Park Conversion Permit” is the permit required to allow a conversion of a mobile home
park, as defined in this chapter.
(k)“Mobile home site” or “site” is an area within a park designated for occupancy by one mobile home.
(l)A “reasonable distance,” unless otherwise defined more specifically herein, means that area within a
thirty (30) mile radius from the subject mobile home park. At the discretion of the Director, “reasonable
distance” may be increased to that area within a one hundred (100) mile radius, as necessary under the
circumstances.
(m)“Relocation Counselor” means the Department-approved individual or firm retained by the park owner,
as required by this chapter, to assist in the preparation of the Relocation Impact Report and to provide
the support described herein to long-term residents. The Relocation Counselor shall be familiar with the
region’s housing market and qualified to assist residents; to evaluate, select, and secure placement in
replacement housing; to arrange the moving of all the household’s personal property; and to render
financial advice on qualifying for various housing types.
(n)“Relocation Impact Report” means a written report meeting the requirements of this Ordinance Code
Section 8.80.050 and that describes (i) the impacts of the conversion of a mobile home park on affected
mobile home owners and residents, and (ii) the measures that will be taken to mitigate adverse impacts
of such conversion on affected mobile home owners and residents.
(o)"Uninhabited" means no rent is being paid for use of the site and it is either (i) unoccupied by a mobile
home or (ii) occupied by a mobile home in which no person resides.
8.80.040 Mobile Home Park Conversion Permit Required and Application Process.
The conversion of an existing mobile home park requires a Mobile Home Park Conversion Permit granted by
the Department. The park owner, or authorized representative, requesting the conversion shall submit an
application for a Mobile Home Park Conversion Permit to the Department in the form determined by the
Director. This application shall include, but not be limited to, the following information:
(a)A Mobile Home Park Conversion Permit application form and fee which is outlined in the Planning
Division fee schedule;
(b)A completed Relocation Impact Report;
(c)A site map indicating the park boundary; the boundaries of mobile home sites, and all mobile home park
improvements;
(d)A list of names, mailing addresses, and contact information of all mobile home owners and residents
occupying a site within the park as of the date of application;
(e)Acknowledgement of the park owner’s obligations to provide notice pursuant to Section 8.80.060 in this
ordinance below; and
(f)Any other information that the Director or designee determines is necessary to ensure compliance with
this chapter and state law.
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8.80.050 Relocation Impact Report.
An application for a Mobile Home Park Conversion Permit shall include a written Relocation Impact Report
containing the following information:
(a)A general description of the proposed conversion;
(b)A legal description for the park;
(c)An inventory of sites in the park, including:
1)Total number of sites in the park and defining which ones are used for long-term housing;
2)Length of occupancy by the current occupant of each site and the current rental rate for each
site; and
3)For each vacant site, the date that the site was vacated by the last resident of the site.
(d)A proposed schedule for the conversion of the park, including outreach to park residents regarding the
conversion and a description of the outreach to be provided and a projected timeline for relocation
assistance;
(e)The name and mailing address of each long-term mobile home owner and resident;
(f)A list of comparable mobile home parks within a thirty (30) mile radius of the applicant’s mobile home
park. For each comparable park, the report shall identify:
1)Criteria for acceptance of relocated mobile homes;
2)Residency requirements, if any;
3)Rental rates and any other applicable charges;
4)Number of sites in the park and number of vacant sites;
5)Contact information, including address and telephone number, of the park representative with
authority to accept relocated homes;
6)Written commitment, if any, of a mobile home park owner willing to accept displaced mobile
homes; and
7)Identification of public school districts serving the area in which the comparable park is located.
(g)The median rental price, including any requirement for payment of first and last month’s rent and
security deposits, of other housing of similar size (number of bedrooms and square footage) that is
comparable to the displaced mobile homes within a thirty (30) mile radius or a one hundred (100) mile
radius with Director approval;
(h)The estimated cost of moving each mobile home from the mobile home park that is proposed for closure
or conversion, including tear-down and set-up of mobile homes and moving of improvements such as
porches, carports, patios, and other moveable amenities installed by residents;
(i)The estimated moving cost for each long-term resident or household, including fees charged by moving
companies, child care, temporary housing, and other similar expenses, of moving to other housing
within a thirty (30) mile radius or a one hundred (100) mile radius with Director approval;
(j) A description of proposed measures to minimize any impacts related to missed school days for school-
age children of residents, if applicable;
(k)An in-place appraisal of each mobile home in the mobile home park, conducted by a Department-
approved licensed appraiser. The appraisals shall identify those mobile homes which cannot be moved
due to type, age, or other considerations;
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(l)Identification of, and contact information for, the contracted and Department approved Relocation
Counselor retained by the mobile home park owner to assist residents in finding relocation sites and
alternate housing;
(m)A proposed relocation plan including the information specified in this section;
(n) A copy of any agreement reached with any long-term resident relating to the relocation of the resident
or the provision of relocation assistance. The Director may waive the requirement to include any or all
of the information required by this section where a long-term resident and the applicant have reached a
final, mutually acceptable agreement as to the relocation assistance to be provided. To be valid,
however, such an agreement shall be in writing, shall include a provision stating that the long-term
resident is aware of the provisions of this chapter, shall include a copy of this chapter as an attachment,
and shall include a provision in at least ten-point font which clearly informs the long-term resident of
their right to seek the advice of an attorney prior to signing the agreement; and
(o)Any other information the Department determines is necessary to address the specific issues raised by
the application to implement this chapter.
8.80.060 Noticing Requirements.
The notice requirements listed below pertain specifically to the required notice to the City and long-term
residents. The Director, or designee, may require the applicant to translate required notices to additional
languages. All required notices shall be posted at common areas within the park.
(a)Notice of Intent. No later than thirty (30) days after filing a completed application for a Mobile Home
Park Conversion Permit, the park owner or the park owner’s authorized agent shall notify each long-
term resident household residing on the subject real property that the park owner has filed an application
with the City. The notice shall be sent by regular and certified mail and posted on the door of each
mobile home. The park owner must submit evidence of compliance with this section to the City for the
application to be deemed complete. For each such notice, the park owner shall use a Notice of Intent
form provided by the City that shall contain the following information:
1)The name and address of the current park owner and the project developer;
2)A description of the application(s) being filed and a general time frame to complete the work
described in the application;
3)An explanation of the relocation assistance available to long-term resident households,
information on long-term resident household incomes and the procedure for submitting claims
for relocation assistance;
4)Contact information for the third-party agency that will be assisting with the relocation
assistance process. This contact information and a brief explanation of the purpose of the notice
shall be translated into non-English languages as provided by the City;
5)The long-term resident household’s right to receive written notice for each hearing and right to
appear and be heard at a land use hearing, if applicable; and
6)Other information deemed necessary or desirable by the Department.
(b)Notice of Intent verification. No later than fifteen (15) days after issuing a Notice of Intent, the park
owner or authorized agent of the park owner shall submit to the City a duplicate copy of the Notice of
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Intent form given to each long-term resident household and a declaration indicating that each notice was
sent by regular and certified mail and posted on the door of each mobile home.
(c)Notice of informational meetings. The applicant shall issue written notices and conduct at least two (2)
informational meetings for mobile home park residents and owners and their representatives. The
notices shall be sent by regular and certified mail and posted on the door of each long-term resident’s
mobile home no later than fifteen (15) days before the hearings. The informational meetings shall be
scheduled to maximize resident and owner participation, and the scheduling shall be subject to the
approval of the Director or their designee. The informational meetings shall occur after the Notice of
Intent has been issued and before any hearing on the Mobile Home Park Conversion Permit shall be
held.
(d)Notice of Relocation Impact Report. No later than fifteen (15) days after filing a completed application,
the park owner or the park owner’s authorized agent shall issue a written Notice of Relocation Impact
Report with a copy of the Relocation Impact Report. The notice and Relocation Impact Report shall be
sent by regular and certified mail and posted on the door of each mobile home.
(e)Notice of Application Approval. No later than ten (10) days after receiving final approval of a project
application (concurrent with the fifteen (15) day appeal period), the park owner or the park owner’s
authorized representative shall notify each long-term resident household residing on the subject real
property that the application has been approved. The notice shall be sent by regular and certified mail
and posted on the door of each mobile home.
(f)Notice of Termination. No later than ten (10) days after issuing the Notice of Application Approval, the
park owner or the park owner’s authorized representative shall provide a written Notice of Termination
to all long-term residents subject to displacement pursuant to Civil Code Sections 1946 and 1946.1. The
notice shall be sent by regular and certified mail and posted on the door of each mobile home. The date
to vacate shall not be prior to the City’s determination that the landlord has complied with this chapter.
From the date of the Notice of Intent, each long-term resident household residing on the subject real
property shall be entitled to a period of one (1) year before the issuance of the Notice of Termination.
This period ensures that residents have adequate time to prepare for relocation and make necessary
arrangements. The park owner or the park owner’s authorized agent must adhere to this one (1) year
notice period, ensuring no Notice of Termination is issued prior to the completion of this timeframe.
8.80.070 Required Findings.
Approval of a Mobile Home Park Conversion Permit by the Department shall include conditions of approval to
mitigate, to the full extent legally feasible, the adverse impact of the proposed conversion on the ability of
displaced mobile home park residents to find adequate housing in a comparable mobile home park or, in the
alternative, adequate replacement housing. The conditions of approval shall not exceed the reasonable costs of
relocation of all long-term residents. Prior to approving a Mobile Home Park Conversion Permit, the Director,
or their designee, shall make the following findings:
(a)The applicant has complied with the provisions of this chapter and state law regarding conversion of
mobile home parks;
(b)Measures to address, to the full extent legally permissible, the adverse impacts of the conversion on the
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ability of displaced long-term residents to find adequate housing in a mobile home park or, in the
alternative, adequate replacement housing have been taken; and
(c)For Mobile Home Park Conversion Permit applications accompanied by any additional request for
discretionary approval, including, but not limited to a request for subdivision, General Plan amendment,
zoning amendment, or use permit, all required findings for the additional approval have been made.
8.80.080 Conditions of Approval; Relocation Plan.
The Mobile Home Park Conversion Permit shall include as conditions of approval relocation options for each
displaced long-term resident in a relocation plan, as follows:
(a) Moving allowance for long-term residents: For all long-term residents, relocation assistance shall
include a moving allowance sufficient to pay for a move to another mobile home park or other
replacement housing, within a one hundred (100) mile radius of the mobile home park to be vacated.
The resident is responsible for any additional costs to move to a location outside of the radius. Moving
allowance includes:
1)A full refund of a long-term resident’s security deposit, if applicable, except for funds that may
be necessary to repair a long-term resident’s damage to property in rental mobile homes and or
sites;
2)Payment of moving costs for personal belongings and first and last month’s rent and security
deposit at the identified alternative housing for all long-term residents;
3)A sixty (60) day subscription to a rental agency service to support long-term residents in
obtaining a site in a comparable mobile home within thirty (30) miles of the mobile home park;
and
4)The cash equivalent of six (6) months’ rent shall be paid to the long-term resident household
renting a unit. The amount to be paid shall be calculated at the time the relocation application is
approved by the City based on the most recent U.S. Department of Housing and Urban
Development’s Fair Market Rent calculation for San Mateo County for a similar-sized unit with
the same number of bedrooms.
(b)Relocation assistance for long-term residents who own their mobile homes and whose homes can be
relocated:
1) In addition to the moving allowance described above, the applicant shall pay all costs related to
moving the mobile home, fixtures, and accessories to a comparable mobile home park within a
reasonable distance of the park from which the mobile home owner is relocating. Costs shall
include disassembly and moving costs, mobile home set-up costs, utility hook-up fees, and the
reasonable temporary housing expenses for displaced mobile home residents for a period not
exceeding thirty (30) days from the date of actual displacement until the date of occupancy at the
new site.
2)The comparable mobile home park and the relocated mobile home shall conform to all
applicable federal, state, and local regulations.
3)In addition, the applicant shall provide displaced mobile home owners with the payment of a
lump sum equal to the difference in monthly rental rates for a period of twelve (12) months, if
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the site rent rate in the new mobile home park exceeds the rent rate in the mobile home park
from which the resident is relocating.
(c)Relocation assistance for long-term residents who own their mobile homes and whose homes cannot be
relocated:
1)In addition to the moving allowance described above, the applicant shall pay for the in-place
value of the mobile home and the cost of disposal of the mobile home in an approved facility.
The in-place value shall be based on the appraisal included in the Relocation Impact Report,
unless such appraisal is disputed by the mobile home owner. In that case, the mobile home
owner may obtain an independent appraisal by a licensed appraiser at their own expense, and the
in-place value shall be the average of the two appraisals, provided, however, that the applicant
shall always pay at least the amount set forth in the Relocation Impact Report.
(d)Relocation assistance for all other long-term residents:
1)If the mobile home unit is being rehabilitated, the financial assistance benefits required by this
section need not be provided if comparable accommodations, as defined by the California Code
of Regulations, are provided on or off the premises to the long-term residents during the period
of rehabilitation. The park owner shall give a right of first refusal to relocate to a rehabilitated
unit to each long-term resident who qualifies as very low income. When a comparable living site
is provided, the applicant shall pay each affected long-term resident all reasonable moving and
related expenses.
2)The financial benefits shall be paid by the mobile home park owner to the long-term resident
within five (5) business days of written notice by the resident that they will vacate the premises
on a date specified by the resident, but no more than thirty (30) calendar days in advance of the
move-out date. Written notice forms approved by the Department shall be provided to the long-
term residents by the park owner.
(e)Relocation Counselor. The applicant shall give the Director reasonably satisfactory evidence of a
contract between the applicant and the Relocation Counselor providing that no later than thirty (30)
days after approval of the Mobile Home Park Conversion Permit the Relocation Counselor shall make
personal contact with each displaced resident of the mobile home park and initiate the relocation
assistance process. The contract shall require the Relocation Counselor to give each long-term resident a
written notice of their options for relocation assistance.
(f)Right of first refusal for residents. For all long-term residents, relocation assistance shall include the
right of first refusal to purchase or rent new homes or apartments to be constructed on the park site, if
applicable. Income-eligible residents may have first priority to purchase or rent any below market rate
units which may be constructed on the park site, if they meet all eligibility requirements for the
program. To receive priority for below market rate units, interested residents shall file a request with the
Department before vacating the park.
8.80.090 Approval Timeline.
A Mobile Home Park Conversion Permit will be approved no sooner than three hundred sixty-five (365) days
after a Notice of Intent is issued, provided that all conditions and requirements of this ordinance are met. The
following provides a high-level summary of the approval process for a Mobile Home Park Conversion Permit.
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This summary is for reference only; detailed provisions elsewhere in this chapter govern.
(a)Application Review:
1)Park owner submits an application, including all required documentation. The Department
reviews the application for completion of the filing requirements outlined in Section 8.80.040.
2)Staff reviews the application and issues a completeness determination within thirty (30) days of
submittal. An “incomplete” determination will include a list of items that are needed to be
considered a complete application.
(b)Notice of Intent:
1)Park owner issues the notice to residents and the City no later than thirty (30) days after the
application is deemed complete by the Department.
(c)Verification of Notice:
1)Park owner submits evidence of compliance with notice requirements to the Department within
fifteen (15) days of issuing the Notice of Intent.
(d)Informational Meetings:
1)Park owner conducts at least two (2) informational meetings with residents after the Notice of
Intent is issued but before any hearings on the permit.
2)Notices for these meetings must be sent at least fifteen (15) days in advance.
(e)Review of Application:
1)The Director or their designee makes required findings as outlined in Section 8.80.070,
including approval conditions to mitigate the adverse impact of the proposed conversion.
(f)Approval of Permit:
1)The Director or their designee must approve the permit no sooner than three hundred sixty-five
(365) days after the Notice of Intent is issued, provided all conditions and requirements of this
ordinance are met.
(g)Notices Following Approval:
1)Notice of Application Approval: Issued to residents within ten (10) days of final permit
approval.
2)Notice of Termination: Issued within ten (10) days after issuing the Notice of Application
Approval, with at least one (1) year of notice prior to requiring residents to vacate the mobile
home park.
8.80.100 Term of Permit Approval.
The Mobile Home Park Conversion Permit shall expire one (1) year from the date of its approval, unless the
applicant requests an extension setting forth satisfactory reasons for not proceeding within the one (1) year
period. The Director may grant no more than two (2) such extensions of one (1) year each, based upon a
showing that good faith progress has been made toward fulfilling the conditions of approval, or some
intervening event not the fault of the park owner has prevented timely compliance with the conditions of
approval. An application must be filed with the Department no less than sixty (60) days prior to the expiration
of the Mobile Home Park Conversion Permit or any extension. If relocation assistance has not been provided to
all long-term residents in accordance with this chapter within three (3) years of the original date of permit
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approval, a new Relocation Impact Report and application shall be required in accordance with this chapter.
Each year on the anniversary date of the permit approval, the relocation assistance shall be increased by an
amount equivalent to the increase in the cost-of living index for the Oakland/San Francisco area published by
the U.S. Department of Labor. The index shall be for the quarterly period closest to the anniversary date of the
permit.
8.80.110 Appeals Process.
The Mobile Home Park Conversion Permit appeals process is as follows:
(a)Written appeal:
1)A long-term resident household or park owner may contest a decision, order, or determination
regarding relocation payments or a notice of penalty or fine assessed this chapter by submitting
an appeal in writing together with the appeal fee listed in the City’s fee schedule. The appeal
shall set forth the factual basis for disputing the decision, order, or determination.
2)Appeals must be addressed to the Director, and must be received within fifteen (15) days of the
date appearing on the decision, order, or determination regarding relocation benefits or the
notice of penalty or fine. A copy of the appeal must be provided by the appellant to any long-
term resident household(s) or park owner(s) directly affected by the appeal on or by the same
date that the appeal is received by the Director.
(b)Hearing procedure:
1)Upon receipt of a written appeal and appeal fee, the Director shall schedule a hearing before the
appeals panel, which shall be a three member subcommittee of the Planning Commission. Any
long-term resident household(s) or park owner(s) directly affected by the appeal shall have the
right to attend and participate in the hearing.
2)The appeal hearing shall be set for a date within thirty (30) days from the date that the appeal is
filed, unless the Director determines that good cause exists for an extension of time. The
appellant and any long-term resident household(s) or park owner(s) directly affected by the
appeal shall receive notice of the time and place at least fifteen (15) days prior to the hearing
unless the Director determined, in writing, that the matter is urgent, in which case the appellant
and any long-term resident household(s) or park owner(s) directly affected by the appeal shall
receive at least five (5) days’ prior notice of the hearing.
3)Documentary evidence and names of potential witnesses shall be provided by the enforcement
officer and the appellant to the appeals panel and any long-term resident household(s) or park
owner(s) directly affected by the appeal at least five (5) days prior to the appeal hearing or as
soon as practicable prior to the hearing. At the hearing, the long-term resident household(s) or
park owner(s) directly affected by the appeal shall be given the opportunity to testify and to
present evidence concerning the decision, order, or determination regarding relocation benefits
or the notice of penalty or fine. The failure of appellant to appear at the appeal hearing shall
constitute a forfeiture of the fine or penalty (if applicable).
4)The decision, order, or determination regarding relocation benefits or the notice of penalty or
fine and any additional report submitted by the enforcement officer shall constitute prima facie
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evidence of the respective facts contained in those documents.
(c)Decision on appeal:
1)After considering all of the testimony and evidence submitted at the hearing, the appeals panel
shall issue a written decision to uphold or cancel all or part of the decision, order, or
determination regarding relocation benefits or the notice of penalty or fine and shall state the
reasons for that decision. The decision of the appeals panel shall include findings regarding the
evidence in the record and submitted at the hearing, as well as the existence of any proper
grounds for the order to pay relocation benefits or the notice of penalty or fine. A copy of the
appeals panel written decision shall be provided to the long-term resident household(s) as well
as any park owner(s) directly affected by the appeal.
2)If the appeals panel determines that the decision, order, or determination regarding relocation
benefits or the notice of penalty or fine should be upheld, then the park owner shall pay the
appropriate sum(s) to the long-term resident household(s) and/or the City within ten (10) days
after the park owner’s receipt of the appeals panel’s written decision.
3)To the extent allowed by law, the decision, order, or determination regarding relocation benefits
or notice of penalty or fine shall have the same force and effect as a resolution of the City
Council for the purpose of filing a lien, special assessment, or for pursuing any other method of
collection.
8.80.120 Conversion Through Closure.
Whenever twenty-five (25) percent or more of the total number of mobile home sites within a mobile home
park are uninhabited for more than ninety (90) consecutive days, and such condition was not caused by a
natural or physical disaster beyond the control of the mobile home park owner, then such condition shall be
deemed a "mobile home park closure" for the purposes of this ordinance. The mobile home park owner shall
file an application for conversion within a reasonable amount of time as determined by the Director, in
compliance with this chapter. A mobile home site is considered to be "uninhabited" when no rent is being paid
for use of the site and it is either (i) unoccupied by a mobile home or (ii) occupied by a mobile home in which
no person resides. A mobile home resident or other interested party who believes that twenty-five (25) percent
or more of the total number of mobile home sites within a mobile home park are uninhabited may file a written
statement to that effect with the Director. The Director or their designee shall investigate and determine whether
an unpermitted conversion of a mobile home park has occurred. Once the Director makes such determination, a
written notice that describes such determination shall be sent by the City to the mobile home park owner,
mobile home park manager, and the person who filed the written statement.
8.80.130 Exemption from Relocation Assistance Requirements.
Any person who files an application for a Mobile Home Park Conversion Permit may, simultaneously, and as
part of the filing of such application, request an exemption from some or all of the relocation assistance
requirements described in Section 8.80.080. The request shall be processed in conjunction with the application
for the permit, and shall be distributed to each long-term resident household and mobile home owner at the time
of application submittal. The applicant may request, in writing, an exemption if (i) the relocation assistance
required exceeds the reasonable costs of relocation for displaced mobile home park residents; or (ii) if, as part
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of bankruptcy proceeding, the bankruptcy court has taken action that would prohibit or preclude the payment of
relocation assistance benefits, in whole or in part; or (iii) if the relocation assistance required would eliminate
all or substantially all reasonable economic value of the property for alternate uses. Any request for exemption
shall contain at a minimum, the following information:
(a)Statements of profit and loss from operations of the mobile home park for the five (5) year period
immediately preceding the date of the application for exemption, certified by a certified public
accountant. All such statements shall be maintained in confidence to the extent permitted by the
California Public Records Act;
(b)An estimate of the total cost of relocation assistance which would be required in compliance with
Section 8.80.080. This estimate shall be based on surveys, appraisals, and reports that document the
number of residents of the park who are able to relocate their mobile homes and those who would sell
their mobile homes, and the costs related to providing the relocation assistance, as otherwise required
under Section 8.80.080;
(c)If the applicant contends that continued use of the property as a mobile home park necessitates repairs
and/or improvements that are not the result of the park owner or applicant's negligence or failure to
properly maintain such property, and that the costs thereof make continuation of the mobile home park
economically infeasible, then the request shall include a report by a civil engineer or licensed general
contractor outlining such costs.
(d)If the proposed closure is due to conversion of the land to another use, an estimate of the value of the
mobile home park, an estimate of the value as is, and estimate of value after the change shall be
provided. These estimates shall be prepared by a certified real estate appraiser.
(e)Any request for exemption filed pursuant to a bankruptcy proceeding shall be accompanied by adequate
documentation regarding the case name, case number, and court in which the bankruptcy proceeding is
pending, and copies of all pertinent judgments, orders and decrees of the said court.
In determining whether to waive or modify a portion or all of any type of benefit that would otherwise be due
under this ordinance, the Department may take into account the financial history of the mobile home park, its
condition and the condition of the amenities and improvements thereon, the cost of any necessary repairs,
improvements, or rehabilitation of said park, the estimated costs of relocation, the fair market value of the
property for any proposed alternative use, the fair market value of the property for continued use as a mobile
home park, and any other pertinent evidence requested or presented. The Department shall expressly indicate in
its decision any waiver and the extent thereof and the reason therefor. The Department determination is subject
to appeal by the parties and process indicated in Section 8.80.110.
SECTION 3. Severability.
If any section, subsection, sentence, clause or phrase of this Ordinance is for any reason held to be invalid or
unconstitutional by the decision of a court of competent jurisdiction, it shall not affect the remaining portions of
this Ordinance.
SECTION 4. Publication and Effective Date.
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Pursuant to the provisions of Government Code Section 36933, a summary of this Ordinance shall be prepared
by the City Attorney. At least five (5) days prior to the Council meeting at which this Ordinance is scheduled to
be adopted, the City Clerk shall (i) publish the Summary, and (ii) post in the City Clerk’s Office a certified copy
of this Ordinance. Within fifteen (15) days after the adoption of this Ordinance, the City Clerk shall (i) publish
the summary, and (ii) post in the City Clerk’s Office a certified copy of the full text of this Ordinance along
with the names of those City Council members voting for and against this Ordinance or otherwise voting.
This Ordinance shall become effective thirty (30) days from and after its adoption by the City Council.
*****
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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 #:25-60 Agenda Date:1/22/2025
Version:1 Item #:14.
Report regarding a second reading and adoption of an ordinance amending Chapter 8.78 (“Mooring
Regulations”) of the South San Francisco Municipal Code.(Rich Lee, Assistant City Manager; Sky Woodruff,
City Attorney)
RECOMMENDATION
It is recommended that the City Council waive reading and adopt an ordinance amending Chapter 8.78
(“Mooring Regulations”) of the South San Francisco Municipal Code.
BACKGROUND/DISCUSSION
On January 8, 2025, the City Council previously waived reading and introduced the following ordinance:
Ordinance amending Chapter 8.78 (“Mooring Regulations”) of the South San Francisco Municipal Code.
(Introduced on January 8, 2025; Vote 5-0)
CONCLUSION
This ordinance is ready for adoption.
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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 #:25-61 Agenda Date:1/22/2025
Version:1 Item #:14a.
Ordinance amending Chapter 8.78 (“Mooring Regulations”) of the South San Francisco Municipal Code to
provide regulations for mooring in the City’s navigable waterways.
WHEREAS, Chapter 8.78 of the South San Francisco Municipal Code established Mooring Regulations for the
City’s navigable waters; and
WHEREAS, these amendments are necessary to further ensure the public and environmental health and safety
of the City’s navigable waters.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SOUTH SAN FRANCISCO, DOES
HEREBY ORDAIN AS FOLLOWS:
SECTION 1.Findings
The City Council of South San Francisco finds that all Recitals are true and correct and are incorporated herein
by reference.
SECTION 2.Amendment of Title 8, Chapter 78 of the South San Francisco Municipal Code
The specified section of Chapter 8.78 of the South San Francisco Municipal Code is hereby amended as set
forth below (with text in strikeout indicating deletion and underlined text indicating addition):
CHAPTER 8.78 MOORING REGULATIONS
8.78.010 Purpose
These regulations are enacted to ensure that mooring installation, use and maintenance does not impair the
public’s health, safety and welfare; or does not result in degraded water quality, loss of aquatic habitat, or
interference with navigation.
8.78.020 Definitions.
For purposes of this chapter:
(a) Beached. A vessel shall be deemed “beached” when such craft rests on the mud or other bottom or does not
float freely at ordinary low tide.
(b) “City waters” means any and all navigable waterways of South San Francisco, including but not limited to,
all of the property owned and/or held in trust by the City covered by the waters of Oyster Point.
(c) “Emergency” means any of the following: 1) an occupied vessel that is actively sinking/taking on water; 2)
a vessel that has an active fire on board; 3) a vessel that has an in progress criminal activity occurring; 4) a life
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threatening emergency; or 5) Any other unexpected emergency that poses potential death or serious bodily
injury if not immediately acted upon.
(cd) “Oyster Point” means the land abutting the waters of Oyster Point generally located in the area East of
Oyster Point Boulevard, East of Gull Drive, Northeast of Forbes Boulevard, and North, South and East of
Marina Boulevard.
(de) “Marine debris” shall have the same meaning as set forth in California Harbors and Navigation Code
Section 550(b) or successor statute as it currently exists or may hereinafter be amended. As of the date of
adoption of this chapter, “marine debris” means “a Vessel or part of a Vessel, including a derelict, wreck, hulk,
or part of any ship or other watercraft or dilapidated Vessel, that is unseaworthy and not reasonably fit or
capable of being made fit to be used as a means of transportation by water.”
(ef) “Moor” means the fixing of a vessel in one location temporarily or permanently by mooring, anchoring,
grounding, or any other means.
(gf) “Marina facilities” means the Oyster Point Marina and the Oyster Cove Marina and any successor
facilities, in the event of a name change of the current Marina facilities.
(hg) “Person” shall be understood to include natural persons, firms, partnerships, associations, companies or
corporations, singular and plural.
(ih) “Personal watercraft” shall have the same meaning as set forth in California Harbors and Navigation Code
Section 651(s) or successor statute as it currently exists or may hereinafter be amended. As of the date of
adoption of this chapter, “personal watercraft” means a vessel 13 feet in length or less, propelled by machinery,
that is designed to be operated by a person sitting, standing, or kneeling on the vessel, rather than in the
conventional manner of sitting or standing inside the vessel. Such vessels are commonly referred to as “jet
skis.”
(ji) “Recreational vessel” shall have the same meaning as set forth in California Harbors and Navigation Code
Section 651(t) or successor statute as it currently exists or may hereinafter be amended. As of the date of
adoption of this chapter “recreational vessel” means a “Vessel used primarily for pleasure.”
(kj) “Vessel” shall have the same meaning as set forth in California Harbors and Navigation Code Section 550
(a) or successor statute as it currently exists or may hereinafter be amended. As of the date of the adoption of
this chapter, “vessel” includes “every description of watercraft or other artificial contrivance used, or capable of
being used, as a means of transportation by water.”
(lk) “Water structure” includes structures of every kind and nature, not included in the definitions of vessel,
which exist on, over or above the water, including, but not limited to, piers, wharves and docks.
8.78.030 Marine debris.
Marine debris may be removed, destroyed and disposed of in accordance with California Harbors and
Navigation Code Sections 550 through 552, or successor statutes.
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8.78.040 Discharge of refuse.
If moored for longer than 72 hours, a person must be required to provide receipt, proof of proper sewage
disposal, or be subject to an inspection to confirm a holding tank is operable on the vessel. Absent the above, no
person may discharge or permit to be discharged into City waters any refuse, treated or untreated sewage,
petroleum or petroleum matter, paint, varnish, or any other noxious chemical or foreign matter of any kind.
8.78.050 Public nuisance
(a) Nuisance Defined. It is a public nuisance for any person owning, leasing, occupying or having charge or
possession of any vessel in City waters to maintain the same in such a manner that any one or more of the
conditions or activities described in the following subsections are found to exist:
1.The keeping, storage, depositing, or accumulation on, or attachment to, a vessel, barge, or object
for an unreasonable period of any personal property, including but not limited to abandoned,
wrecked, dismantled, or inoperative vessel(s) or equipment for a vessel, engine parts and/or
equipment, appliances, furniture, containers, scrap metal, wood, building materials, junk, rubbish, or
debris which constitutes a serious threat to public health, and/or safety.
2.Any dangerous condition that is detrimental to the public health, safety, or welfare.
3.Any condition in violation of the City’s building code that would constitute substandard housing
as defined therein.
4.Discharge of refuse and/or other substances in violation of City Municipal Code § 14.08.210
“General discharge regulations.”
5.Any condition which violates the City’s fire code.
(b) Nuisance Abatement. The nuisance shall be abated in accordance with the provisions set forth in Chapter
8.54 of the Municipal Code.
8.78.060 City wWaters of Oyster Point declared open water area.
(a) The City Council declares that the City waters of Oyster Point are and shall be an open water area acquired,
owned and maintained by the City for the purpose of providing active recreational boating and an unobstructed
water vista for those using and enjoying the area of Oyster Point. The City Council finds that the use of the City
waters of Oyster Point for the purpose of mooring vessels and for the purpose of building, constructing, and/or
maintaining other water structures without the consent of the City is inconsistent with the use of the area for
active recreational boating, and for the purpose of providing an unobstructed water vista.
(b) It is unlawful for any person to moor any vessel, or to place, build, construct or maintain any water
structure, in the City waters of Oyster Point.
(c) It is unlawful for any person to go upon, board, occupy, reside, or dwell upon, or be present upon any vessel
moored in the City waters of Oyster Point, or any water structure placed, built or constructed in the City waters
of Oyster Point.
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8.78.070 Ten-hour limitation.
Other than those vessels lawfully permitted to be within the harbor and marina facilities, it is unlawful for any
person to moor or beach any vessel in City waters in excess of 10 hours without first obtaining the written
permission of the City Chief of Police.
8.78.080 Beached vessels.
Except in an emergency and except for those vessels lawfully docked in harbor and marina facilities, it shall be
unlawful for the owner or person in control or custody of any vessel to beach in City waters.
8.78.090 Speed and safety.
(a) Within City waters, due caution must be observed at all times. No person shall operate a vessel within City
waters in a reckless or negligent manner, nor shall any person operate a vessel at a speed that will endanger life,
limb, property, or wildlife.
(b) No person shall use, operate or navigate any recreational vessel or any personal watercraft at a speed in
excess of five miles per hour in any portion of the City waters within 500 feet of any shoreline.
8.78.100 Personal watercraft.
No person shall permit or allow any personal watercraft to land at or depart from any shoreline in any portion
of the City.
8.78.110 Penalty for violation.
(a) Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and upon
conviction thereof may be punished by a fine not exceeding $500.00, or by imprisonment in the County Jail for
a period not exceeding 30 days, or by both such fine and imprisonment.
(b) In addition to the penalties imposed pursuant to subsection (a) of this section for violations of Municipal
Code sections 8.78.060 and/or 8.78.070, the City South San Francisco Police Department may remove or cause
to be removed any vessel which has been left in City waters or beached for 72 or more consecutive hours. The
registered and legal owner of the vessel so removed and impounded shall have the right to secure the release of
such vessel upon furnishing proof of ownership and payment of the costs and expense of removal,
impoundment and/or storage of the vessel. In addition, the provisions of the Boater’s Lien Law, currently set
forth in California Harbors and Navigation Code Section 500 et seq., shall apply.
SECTION 3.Severability
If any section, subsection, sentence, clause, or phrase of this Ordinance is for any reason held to be invalid or
unconstitutional by a decision of any court of competent jurisdiction, such decision shall not affect the validity
of the remaining portions of this Ordinance. The City Council hereby declares that it would have passed the
Ordinance, and each and every section, subsection, sentence, clause, or phrase not declared invalid or
unconstitutional without regard to whether any portion of this Ordinance would be subsequently declared
invalid or unconstitutional.
SECTION 4. Publication and Effective Date
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Pursuant to the provisions of Government Code Section 36933, the City Attorney shall prepare a summary of
this Ordinance. At least five (5) days prior to the Council meeting at which this Ordinance is scheduled to be
adopted, the City Clerk shall (1) publish the Summary, and (2) post in the City Clerk’s Office a certified copy
of this Ordinance. Within fifteen (15) days after the adoption of this Ordinance, the City Clerk shall (1) publish
the summary, and (2) post in the City Clerk’s Office a certified copy of the full text of this Ordinance.
This Ordinance shall become effective immediately upon adoption by the City Council.
*****
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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 #:24-1070 Agenda Date:1/22/2025
Version:1 Item #:15.
Report regarding a resolution approving Budget Amendment 25.027 appropriating $177,000 in the Low-and
Moderate-Income Housing Fund (Fund 241)in Fiscal Year 2024-25 for the City’s Emergency Rental
Assistance Program.(Elia Moreno, Housing Management Analyst I)
RECOMMENDATION
Staff recommends that the City Council adopt a resolution approving Budget Amendment 25.027
appropriating $177,000 in the Low-and Moderate-Income Housing Fund (Fund 241)for the Fiscal Year
(FY)2024-25.Specifically,the appropriation includes $150,000 for direct rental assistance and $27,000
for program administration.
BACKGROUND
On February 26,2020 the City Council approved Resolution #20-133 that allocated $30,000,establishing the
South San Francisco Emergency Rental Assistance Program.The purpose of the fund allocations was to
provide one-time financial rental assistance for individuals or families who experienced an emergency or
financial hardship.Emergency rental assistance programs have played a key role for low-income renters as
local jurisdictions recognize that renters are highly vulnerable to debt, homelessness, and displacement.
The following program guidelines were developed as a basis of qualifications for the program:
·Must be a household within South San Francisco earning up to 80%of the area median income.For a
single household in 2024, that is $109,700 annually. For a household of four, that is $156,650 annually.
·A household can only receive up to the amount of $4,500 of assistance from the program.Households
who have previously applied and have already met the cap amount will not qualify for assistance.
·Residents seeking assistance must provide evidence of need of emergency rental assistance -showing a
late payment notice or insufficient funds demonstrating that the tenant is experiencing financial
hardship.During the application process,YMCA will collaboratively work with each household to
create a plan demonstrating sustainability beyond the financial assistance.
Since February 2020,City Council has approved the appropriation of $875,000 towards direct rental assistance,
and $119,500 for program administration. Council approvals and appropriations are as follows:
·February 26,2020:Rental Assistance Appropriation:$30,000;Program Administration Appropriation:
$0
·April 8,2020:Rental Assistance Appropriation:$220,000;Program Administration Appropriation:
$22,000
·June 24,2020:Rental Assistance Appropriation:$250,000;Program Administration Appropriation:
$37,500
·July 27,2022:Rental Assistance Appropriation:$250,000;Program Administration Appropriation:
$37,500
·January 10,2024:Rental Assistance Appropriation:$125,00;Program Administration Appropriation:
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File #:24-1070 Agenda Date:1/22/2025
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$22,500
Since 2020,the total approved appropriations towards the Emergency Rental Assistance Program have served
272 households with an average request of $3,101.05 in assistance per household.A total number of 776
individuals were assisted,with 314 individuals under the age of 18.A breakdown of the geodemographics of
households assisted are as follows:
Reported Race Approximate Percentage of
Program Households
Latinx 61.4%
White 16.5%
African American 8.8%
Asian 6.6%
Native 1.8%
Hawaiian/ Pacific Islander 1.5%
Two or More Races 0.4%
Other/ Undisclosed 3.0%
District Number of Households (%)
District 1 20.6%
District 2 7.0%
District 3 17.0%
District 4 9.0%
District 5 43.0%
Oyster Cove Marina
Displaced Liveaboards
3.4%
YMCA Administration
The YMCA Community Resource Center has been designated as the program administrator of the City’s
Emergency Rental Assistance program.YMCA has been the County-selected Core Service Agency providing
safety net services to South San Francisco,Brisbane,and San Bruno residents in need of food,emergency
housing assistance,emergency utility assistance,shelter,and other basic needs.As the Core Service Agency,the
YMCA is already the first place that South San Francisco residents facing housing and financial insecurity
would visit to access assistance, making it a natural fit to administer this City-funded safety-net program.
As previously approved at the January 10,2024 City Council meeting,an increase in program administration
(from 15%to 18%)is reflected on the proposed appropriations.The City’s previous administrative fee of 15%
did not adequately reflect the YMCA staff time spent on the program.YMCA has shared that it has taken more
administrative time to manage the program.Upon making the initial contact with the client,a YMCA case
manager reviews the client’s application,assists with translation/interpretation if applicable,contacts the
landlord,coordinates paperwork to be completed,and submits the payment request and application to the City.
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landlord,coordinates paperwork to be completed,and submits the payment request and application to the City.
A follow-up call with each household is made six months after the initial request of emergency rental
assistance,to confirm their current housing and economic status.Case managers dedicate more time helping
monolingual clients and establishing trust with landlords who are hesitant about the program.
DISCUSSION
Rental assistance programs serve as a critical bridge for individuals and families facing financial hardships.The
occurrence of unexpected expenses or economic loss in a household can cause negative economic impacts.The
new budget appropriation being considered will provide financial relief and help lower income South San
Francisco renters avoid eviction and attempt to maintain stable housing during times of economic uncertainty.
With the assistance of YMCA staff,the City focused on the timeline between January 2023 through June 2024
to call applicants and check in on their current housing status.Of a total of 89 participants,YMCA was able to
get in contact with 51 of the applicants.Of the 51 applicants,76%reported they continue to reside in the same
home, 84% continue to live in South San Francisco and 1% reported being unhoused.
Staff anticipates the continuing need for the program in the community,as high rent costs and inflation continue
to affect the most vulnerable members,leading to housing insecurity.During follow-up calls,65%of the
applicants reported they continue to experience housing insecurity,mostly due to high costs of living.Aside
from the continuing rise in cost of living,applicants are inclined to apply for emergency rental assistance
because of a loss of income, or an unexpected expense.
Program administrator,YMCA,collects the necessary data to ensure all requirements are met,including
collecting information on why the applicant is experiencing financial hardship.Of 272 applicants,75%of
applicants experienced a loss of income within the household.Examples include losing their job,going through
a divorce and losing the income of a spouse,a roommate unexpectedly moving out,and/or experiencing a
sudden death.The percentage does not account for applicants who are experiencing sudden emergency
expenses.
Rental assistance programs are especially crucial for vulnerable residents in our community,including seniors,
individuals with disabilities,and families with young children,including single parents.The Emergency Rental
Assistance Program offers a safety net that protects these groups from housing instability and homelessness.
Once program funds are no longer available,applicants seeking emergency rental assistance are denied.The
high demand for aid often overtakes available resources, leaving eligible applicants without critical support.
FISCAL IMPACT
Approval of Budget Amendment Number 25.027 will appropriate $177,000 from Fund 241,which includes
$150,000 for rental assistance and $27,000 for administrative costs in FY 2024-25.The unencumbered cash
balance of Fund 241 as of October 30,2024,is $2.5 million.Fund 241 receives roughly $212,486 in annual
income,providing a fairly stable and reliable source of funding for this program.This appropriation will have
no impact on the General Fund.
CONCLUSION
Staff recommends that the City Council adopt a Resolution approving Budget Amendment Number 25.027
appropriating $177,000 in Fund 241 for FY24-25. The appropriation includes $150,000 for rental assistance
and $27,000 for program administration.
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Emergency Rental Assistance
Program
Annual Report and Recommendation to
Renew Program
1
January 22, 2025
Elia Moreno, Management Analyst I
167
About the Program
Program Goals
Prevent homelessness and keep lower-income renters housed.
Provides one-time assistance for households facing financial hardship.
Program Eligibility
Assists SSF residents earning up to 80% of the Area Median Income (AMI).
Assistance can cover back rent, security deposit, or payment of utilities.
Clients can request up to $4,500.
2168
Households Served
To date, 272 households have received assistance through the City’s program, including:
776 individuals
314 of those under the age of 18
Average request has been $3,101
Average household size is 3
3169
4
Latinx - 61.7%
Native - 1.9%
Other - 2.8%
Two or More Races -
0.4%
White - 16.9%
African American -
8.6%
Asian - 6.8%
Hawaiian/ Pacific
Islander - 1.1%
RACE/ ETHNICITY
170
5
56
19
46
4.
5
12
5
14
8
25
10
50
3
1
12
10
3 5 7
12
14
5
13
5
36
10
15
2 3 2
15
DISTRICT 1 DISTRICT 2 DISTRICT 3 DISTRICT 4 DISTRICT 5 OYSTER POINT
APPLICANTS BY DISTRICT
2020- 2024 2020 2021 2022 2023 2024
171
How is ERA helping SSF Residents?
YMCA and City staff focused on the timeline between between January 2023 – June 2024 to
call the 89 applicants who received assistance and check on their current housing status.
Results from Follow-Up Calls:
Response was received from 51 households
76% continue to reside in the same home
84% continue to live in South San Francisco
1% reported they were unhoused
64% of applicants reported they are still experiencing housing insecurity
6172
On-Going Needs & Challenges
75% of applicants between 2020- 2024 reported a loss of income within the household
Majority of applicants are considered vulnerable residents in the community (i.e. single
parents, Seniors, people with disabilities)
7173
Staff Recommendation
Staff recommends adopting a Resolution approving an appropriation of $177,000 for the
City’s Emergency Rental Assistance Program. Funding will be used as follows:
$150,000 towards Rental Assistance
$27,000 towards Program Administration
8174
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:24-1071 Agenda Date:1/22/2025
Version:1 Item #:15a.
Resolution approving Budget Amendment 25.027 appropriating $177,000 in the Low- and Moderate- Income
Housing Fund (Fund 241) in Fiscal Year 2024-25 for the City’s Emergency Rental Assistance Program.
WHEREAS,the City of South San Francisco (“City”)aims to assist low-income households to avoid eviction
and homelessness by providing one-time financial assistance to cover past-due rent or security rental deposit in
an amount not to exceed $4,500 annually; and
WHEREAS,since February 26,2020,City Council has approved the appropriation for rental assistance for a
total amount of $875,000 with an additional $119,500 for the program’s administration,totaling $994,500 for
the purpose of assisting low-income South San Francisco tenants facing financial hardship; and
WHEREAS,Fund 241 has a balance of approximately $2.5 million and receives approximately $210,000 in
annual income, providing a stable and reliable source of funding for this program; and
WHEREAS,the Emergency Rental Assistance programs have played a key role for low-income renters as local
jurisdictions recognize that renters are highly vulnerable to debt, homelessness, and displacement; and
WHEREAS,a total of 272 households (776 individuals)have received Emergency Rental Assistance since
2020; and
WHEREAS,low-income residents of the City continue to have a need for funds from the Emergency Rental
Assistance program.
NOW,THEREFORE,BE IT RESOLVED by the City Council of the City of South San Francisco that the City
Council does hereby approve Budget Amendment Number 25.027 appropriating $150,000 for the Emergency
Rental Assistance program and $27,000 for administrative expenses,totaling $177,000 to fund the Emergency
Rental Assistance program for the remainder of Fiscal Year 2024-25.
BE IT FURTHER RESOLVED that the City Council hereby takes the following actions:
1.The foregoing recitals are true and correct and incorporated herein as part of this Resolution.
2.Authorizes the Director of Finance or their designee to take all necessary budgetary actions to carry out
the intent of this Resolution.
3.Authorizes the City Manager to implement the program consistent with this Resolution,to execute any
related documents or Agreements,and to take any other related actions necessary to carry out the intent of this
Resolution, subject to approval as to form by the City Attorney.
*****
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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 #:24-1097 Agenda Date:1/22/2025
Version:1 Item #:16.
Report regarding awarding a construction contract to Bay Area Lightworks,Inc.of San Francisco,California,
for the Traffic Signal Safety Improvement Project (No.tr2403,Bid No.2698)in an amount not to exceed
$1,080,000,authorizing a total construction contract authority budget of $1,242,000 (John Wilson,Associate
Civil Engineer)
RECOMMENDATION
Staff recommends that the City Council adopt a resolution awarding a construction contract to Bay Area
Lightworks,Inc.of San Francisco,California,for the Traffic Signal Safety Improvement Project (No.
tr2403,Bid No.2698)in an amount not to exceed $1,080,000,authorizing a total construction contract
authority budget of $1,242,000,and authorizing the City Manager to execute the agreement on behalf of
the City.
BACKGROUND/DISCUSSION
On March 15th,2023,the City of South San Francisco was awarded a $1,527,120 Highway Safety Improvement
Program (HSIP)grant from the California Department of Transportation (Caltrans)to construct a new traffic
signal at Junipero Serra Blvd.and Arroyo Dr.and add retroreflective backplates at 64 different intersections
across the City.
On October 9th,2024,the City Council adopted Resolution Number 24-924 authorizing the City Manager to
accept the grant,contribute at least 10%of the construction phase costs from Citywide Traffic Impact Fees,and
approve Budget Amendment Number 25-015 to adjust projected revenue and expenditure for Fiscal Year 2024-
25.
Bid Process and Results
The Project was advertised using formal bid procedures for public projects greater than $200,000 in accordance
with the City’s purchasing policy.This procedure awards the contract to the lowest responsive and responsible
bidder.
The project was advertised in the San Mateo County Daily Journal of Commerce on November 18th,2024.On
December 20th,2024,staff received seven (7)bid proposals in response to the notice inviting bids.Staff
reviewed all bid proposals and identified that the lowest responsive and responsible bidder was Bay Area
Lightworks,Inc.of San Francisco,California.Staff verified Bay Area Lightworks,Inc.contractor’s license
with the California State Licensing Board and found it in good standing.
The following is a summary of all bids received:
Rank Contractor "Base Bid" Schedule Results
1 Bay Area Lightworks, Inc. of San Francisco, CA $1,080,000
2 Phoenix Electric Company $1,174,850
3 Bear Electrical Solutions, LLC $1,311,375
4 Tennyson Electric, LLC $1,326,335
5 W. Bradley Electric, LLC $1,513,037
6 Mike Brown Electric Co.$1,518,565
7 Zara Construction, Inc.$1,690,850
Engineers Estimate (by Kimley Horn)$1,236,422
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File #:24-1097 Agenda Date:1/22/2025
Version:1 Item #:16.
Rank Contractor "Base Bid" Schedule Results
1 Bay Area Lightworks, Inc. of San Francisco, CA $1,080,000
2 Phoenix Electric Company $1,174,850
3 Bear Electrical Solutions, LLC $1,311,375
4 Tennyson Electric, LLC $1,326,335
5 W. Bradley Electric, LLC $1,513,037
6 Mike Brown Electric Co.$1,518,565
7 Zara Construction, Inc.$1,690,850
Engineers Estimate (by Kimley Horn)$1,236,422
Bay Area Lightworks,Inc.’s bid is 15%lower than the Engineer’s Estimate.Staff reviewed the bid and found it
competitive and not materially unbalanced.
The project construction budget is:
Construction Contract $1,080,000
Construction Contingency (15%)$ 162,000
Total Project Construction Budget $1,242,000
The construction contingency will be used for any additional costs related to differing or unanticipated site
conditions discovered during construction operations.There are no Disadvantaged Business Enterprise (DBE)
requirements on the Project.
FISCAL IMPACT
CIP Project No.TR2403 is included in the City of South San Francisco’s fiscal year (FY)2024-2025 Capital
Improvements Program with adequate funds from Citywide Traffic Impact Fees to cover costs exceeding grant
funds.
RELATIONSHIP TO STRATEGIC PLAN
Approval of this action will contribute to the City’s Strategic Plan outcome of improved Quality of Life by
maintaining and improving infrastructure to serve the public.
CONCLUSION
Staff recommends that the City Council adopt a resolution awarding a construction contract to Bay Area
Lightworks,Inc of San Francisco,California for the Traffic Signal Safety Improvement Project (No.tr2403,
Bid No.2698)in an amount not to exceed $1,080,000,authorizing a total construction contract authority budget
of $1,242,000,and authorizing the City Manager to execute the agreement with the Contractor on behalf of the
City.
Attachments:
1.Presentation
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Construction Phase
Traffic Signal Safety Improvements
178
Project Overview
Local Road Safety Plan1.
Complete Design2.
Highway Safety Improvement Program Grant3.
Construct Improvements4.
Operationalize and Monitor5.
179
Project Map
180
Design Elements
Modern pavement markings Modern signal safety features Modern timing and detection
181
Bid Summary & Recommendation
182
Budget Overview
Funding Sources:
Citywide Traffic Impact Fees $500,000
Highway Safety Improvement Program $1,527,120
Expenditures:
Planning & Design $190,000
Construction Engineering $337,000
Construction Contract $1,080,000
Contract Contingency $162,000
Total Estimated Costs: $1,769,000
183
Schedule and Impacts
184
Thank You!
Questions
Discussion
Motion
185
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:24-1098 Agenda Date:1/22/2025
Version:1 Item #:16a.
Resolution awarding a construction contract to Bay Area Lightworks,Inc.of San Francisco,California for the
Traffic Signal Safety Improvement Project (No.tr2403,Bid No.2698)in an amount not to exceed $1,080,000,
authorizing a total construction contract authority of $1,242,000,and authorizing the City Manager to execute
the agreement on behalf of the City.
WHEREAS,the Traffic Signal Safety Improvement Project (“Project”)will install one new traffic signal at
Junipero Serra Boulevard and Arroyo Drive and add retroreflective backplates at 64 intersections throughout
the City; and
WHEREAS, the City issued a notice inviting bids for the project on November 18, 2024; and
WHEREAS, on December 20, 2024, the City received seven (7) bid proposals in response; and
WHEREAS,Bay Area Lightworks,Inc.of San Francisco,California was the lowest responsive and responsible
bidder and provided competitive unit prices; and
WHEREAS,staff reviewed all bid proposals and identified that the lowest responsive and responsible bidder
was Bay Area Lightworks,Inc.of San Francisco,California.Staff has verified the low bidder’s current
contractor’s license with the California State Licensing Board and found it to be in good standing; and
WHEREAS,staff recommends awarding the construction contract to Bay Area Lightworks,Inc.of San
Francisco, California in an amount not to exceed $1,080,000, which is the total for the base bid schedule; and
WHEREAS,staff also requests the City Council to authorize a construction contract of $1,080,000,with
additional $162,000 for contingency, for a total construction contract authority of $1,242,000; and
WHEREAS,the Project is included in the City of South San Francisco’s Fiscal Year (FY)2024-25 Capital
Improvement Program (Project No.tr2403)with sufficient funds in FY 2024-25 to cover the initial construction
costs through the end of the current fiscal year; and
NOW,THEREFORE,BE IT RESOLVED,that the City Council of the City of South San Francisco hereby
awards a construction contract,a draft of which is attached hereto and incorporated herein as Exhibit A,for the
Traffic Signal Safety Improvement Project to Bay Area Lightworks,Inc.of San Francisco,California,in an
amount not to exceed $1,080,000,conditioned on Bay Area Lightworks,Inc.timely execution of the Project
contract and submission of all required documents,including but not limited to,certificates of insurance and
endorsement, in accordance with the Project documents.
BE IT FURTHER RESOLVED the City Council authorizes a total construction contract authority of
$1,242,000.
BE IT FURTHER RESOLVED that the City Manager is hereby authorized to execute the construction contract
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File #:24-1098 Agenda Date:1/22/2025
Version:1 Item #:16a.
BE IT FURTHER RESOLVED that the City Manager is hereby authorized to execute the construction contract
in substantially the same form as Exhibit A and any other related documents on behalf of the City upon timely
submission by Bay Area Lightworks,Inc.of the signed contract and all other documents,subject to approval by
the City Attorney.
BE IT FURTHER RESOLVED that the City Council authorizes the City Manager to take any other related
actions consistent with the intention of the staff report or this resolution.
*****
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NON-FED-AID AGREEMENT TEMPLATE
MAY 2017
Page A-1 of 12
FORM OF AGREEMENT FOR PUBLIC IMPROVEMENTS
THIS AGREEMENT made and entered into this ____, day of ______, _____, between the CITY OF
SOUTH SAN FRANCISCO, a municipal corporation and political subdivision of the State of California,
hereinafter called “CITY”, and <Contractor>, Inc., hereinafter called “CONTRACTOR”1.
W I T N E S S E T H:
WHEREAS, City has taken appropriate proceedings to authorize construction of the public work and
improvements herein provided and execution of this contract.
WHEREAS, a notice was duly published for bids for the contract for the improvements hereinafter
described.
WHEREAS, on ____________, notice duly given, the City Council (“Council”) of said City awarded the
contract for the construction of the improvements hereinafter described to the Contractor, which Contractor said
Council found to be the lowest responsible bidder for said improvements.
WHEREAS, City and Contractor desire to enter into this agreement for the construction of said
improvements pursuant to the terms, definitions, and conditions set forth in the General Provisions and other
Contract Documents.
IT IS AGREED as follows:
1.Scope of Work. Contractor shall perform the Work described briefly as follows:
The Work consists of the furnishing of all labor, materials, tools, equipment, and services necessary for the
construction of the SOUTH SAN FRANCISCO TRAFFIC SIGNAL SAFETY IMPROVEMENTS;
PROJECT NO. TR2403; BID NO. 2698; in accordance with the Contract Documents.
Also included are any such other items or details not mentioned above that are required by the Contract
Documents, which are to be constructed or furnished and installed as shown on the plans, as specified herein and
as directed by the Engineer.
The aforementioned improvements are further described in the "Contract Documents" hereinafter
referred to.
2.The Contract Documents. The complete Contract consists of the following documents:
(A)Notice Inviting Bids
(B)Part I – Submitted Proposal (as accepted)
(C)This Agreement, including Contractor’s Payment Bond, Faithful Performance Bond
and Guaranty Bond.
1.1The term "Contractor" as used herein is employed without distinction as to either number or gender and shall include
whenever the context shall permit all agents, representatives, employees, servants, subcontractors and business or social
invitees.
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(D)Part II – General Conditions
(E)Part III – Special Provisions: Special Conditions and Technical Specifications,
including State Standard Specifications dated 2023, sections 10-99
(F)Part IV – Project Plans, approved
(G)Administrative subsections of the State Standard Specifications dated 2023, as
specifically referenced in contract Parts I-IV.
All rights and obligations of City and Contractor are fully set forth and described in the contract
documents.
All of the above-named documents are intended to cooperate, so that any work called for in one and not
mentioned in the other, or vice versa, is to be executed the same as if mentioned in all said documents. The
documents comprising the complete contract will hereinafter be referred to as “the Contract Documents.”
3.Equipment - Performance of Work. Contractor shall furnish all tools, equipment, apparatus,
facilities, labor, and materials necessary to perform and complete in a good and workmanlike manner the Work of
general construction as called for, and for the manner designated in, and in strict conformity with, the plans and
specifications for said Work entitled:
SOUTH SAN FRANCISCO TRAFFIC SIGNAL SAFETY IMPROVEMENTS
PROJECT NO.TR2403; BID NO. 2698
The equipment, apparatus, facilities, labor, and materials shall be furnished and said Work performed
and completed as required in said plans and specifications under the direction and supervision and subject to the
approval of the Engineer of said City or the Engineer’s designated assistant.
4.Contract Price. City shall pay, and Contractor shall accept, in full payment for the Work agreed
to be done the sum of __________________________________ ($). Said price is determined by the lump sum
price contained in Contractor's bid proposal (“Bid”). The lump sum price and unit prices are set forth in the
completed Bid forms attached hereto and made a part hereof as if set forth herein verbatim. In the event work is
performed or materials furnished in addition to those set forth in Contractor's bid and the specifications herein,
such work and materials will be paid for at the unit prices therein contained. Said amount shall be paid in
installments as hereinafter provided.
5.Rights of City to Increase Working Days. If such Work is not completed within the time
specified, the Engineer shall have the right to increase the number of working days in the amount it may
determine will best serve the interest of the City. If it desires to increase said number of working days, it shall
have the further right to charge to Contractor and deduct from the final payment for the Work the actual cost of
engineering, inspection, superintendence, and other overhead expenses which are directly chargeable to
Contractor and which accrue during the period of such extension, except that the cost of the final service and
preparation of the final estimates shall not be included in such charges, provided, however, that no extension of
time for the completion of such Work shall be allowed unless at least twenty (20) calendar days prior to the time
herein fixed for the completion thereof or the time fixed by the Engineer for such completion as extended,
Contractor shall have filed application for extension thereof, in writing with the Engineer.
6.Option of City to Terminate Agreement in Event of Failure to Complete Work. If at any time in
the opinion of the Engineer, the Contractor has refused or failed to prosecute the Work or any severable part
thereof, with such diligence as will insure its work, or any completion within the time
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specified, or any extensions thereof, or shall have failed to complete said work within such time, or if Contractor
should be adjudged a bankrupt, or if Contractor should make a general assignment for the benefit of Contractor's
creditors, or if a receiver should be appointed in the event of Contractor's insolvency, or if Contractor, or any
Subcontractor, should violate any of the provisions of this Agreement, the Engineer may give written notice to
Contractor, and Contractor's sureties of its intention to terminate this Agreement, such notice to contain the
reasons for such intention to terminate this Agreement, and unless within five calendar (5) days after the serving
of such notice, such violation shall cease and satisfactory arrangements for the correction thereof be made, this
Agreement may, at the option of City, upon expiration of said time, cease and terminate. Any excess of cost
arising therefrom over and above the contract price will be charged against the Contractor and the Contractor’s
sureties who will be liable therefore. In the event of such termination, all money due the Contractor or retained
under the terms of this contract shall be forfeited to the City; but such forfeiture will not release the Contractor or
the Contractor’s sureties from liability or failure to fulfill the contract. The Contractor and the Contractor’s
sureties will be credited with the amount of money so forfeited toward any excess of cost over and above the
contract price, arising from the suspension termination of the operations of the contract and the completion of the
Work by the City as above provided, and the Contractor will be so credited with any surplus remaining after all
just claims for such completion have been paid.
In the determination of the question whether there has been any such noncompliance with the contract as
to warrant the suspension termination or annulment thereof, the decision of the Engineer shall be binding on all
parties to the contract.
7.Termination of Contract for Convenience. The City also reserves the right to terminate the
contract at any time upon a determination by the Engineer in the Engineer's sole discretion that termination of the
contract is in the best interest of the City. If the City elects to terminate the contract for convenience, the
termination of the contract and the total compensation payable to the Contractor shall be governed by the
following:
(A)The City will issue the Contractor a written notice signed by the Engineer, specifying
that the contract is terminated. Upon receipt of said written notice, the Contractor will be relieved of further
responsibility for damage to the Work (excluding materials) as specified in Section VII-17, "Contractor's
Responsibility for the Work," of the General Conditions and, except as otherwise directed in writing by the
Engineer, the Contractor shall:
(1)Stop all work under the contract except that specifically directed to be completed prior to
acceptance.
(2)Perform work the Engineer deems necessary to secure the project for termination.
(3)Remove equipment and plant from the site of the Work.
(4)Take such action as is necessary to protect materials from damage.
(5)Notify all subcontractors and suppliers that the contract is being terminated and that their
contracts or orders are not to be further performed unless otherwise authorized in writing by the
Engineer.
(6)Provide the Engineer with an inventory list of all materials previously produced, purchased or
ordered from suppliers for use in the Work and not yet used in the Work, including its storage location,
and such other information as the Engineer may request.
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(7)Dispose of materials not yet used in the Work as directed by the Engineer. It shall be the
Contractor's responsibility to provide the City with good title to all materials purchased by the City
hereunder, including materials for which partial payment has been made as provided in Section IX-2,
“Progress Payments,” of the General Conditions and with bills of sale or other documents of title for
such materials.
(8)Subject to the prior written approval of the Engineer, settle all outstanding liabilities and all
claims arising out of subcontracts or orders for materials terminated hereunder. To the extent directed by
the Engineer, the Contractor shall assign to the City all the right, title, and interest of the Contractor
under subcontracts or orders for materials terminated hereunder.
(9)Furnish the Engineer with the documentation required to be furnished by the Contractor under
the provisions of the contract, including, on projects as to which Federal and State funds are involved, all
documentation required under the Federal and State requirements included in the contract.
(10)Take such other actions as the Engineer may direct.
(B)Acceptance of the contract as hereinafter specified shall not relieve the Contractor of
responsibility for damage to materials. The Contractor shall continue to be responsible for damage to materials
after issuance of the Notice of Termination, except as follows:
(1)The Contractor’s responsibility for damage to materials for which partial payment has been
made as provided in Section IX-2, “Progress Payments,” of the General Conditions and for materials
furnished by the City for use in the Work and unused shall terminate when the Engineer certifies that
such materials have been stored in the manner and at the locations the Engineer has directed.
(2)The Contractor’s responsibility for damage to materials purchased by the City subsequent to the
issuance of the notice that the contract is to be terminated shall terminate when title and delivery of such
materials has been taken by the City.
(3)When the Engineer determines that the Contractor has completed the Work under the contract
directed to be completed prior to termination and such other work as may have been ordered to secure
the project for termination, the Contractor will recommend that the Engineer formally accept the contract
to the extent performed, and immediately upon and after such acceptance by the Engineer, the Contractor
will not be required to perform any further Work thereon and shall be relieved of the Contractor's
contractual responsibilities for injury to persons or property which occurs after the formal acceptance of
the project by the Engineer.
(C)Termination of the contract shall not relieve the surety of its obligation for any just
claims arising out of the work performed.
(D)The total compensation to be paid to the Contractor shall be determined by the
Engineer on the basis of the following:
(1)The reasonable cost to the Contractor, without profit, for all work performed under the contract,
including mobilization, demobilization and work done to secure the project for termination. In
determining the reasonable cost, deductions will be made for the cost of materials
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to be retained by the Contractor, amounts realized by the sale of materials, and for other appropriate
credits against the cost of the work. When, in the opinion of the Engineer, the cost of a contract item of
work is excessively high due to costs incurred to remedy or replace defective or rejected work, the
reasonable cost to be allowed will be the estimated reasonable cost of performing such work in
compliance with the requirements of the plans and specifications and the excessive actual cost shall be
disallowed.
(2)A reasonable allowance for profit on the cost of the work performed as determined under
Subsection (1), provided the Contractor establishes to the satisfaction of the Engineer that it is reasonably
probable that the Contractor would have made a profit had the contract been completed and provided
further, that the profit allowed shall in no event exceed four (4) percent of said cost.
(3)The reasonable cost to the Contractor of handling material returned to the vendor, delivered to
the City, or otherwise disposed of as directed by the Engineer.
(4)A reasonable allowance for the Contractor’s administrative costs in determining the amount
payable due to termination of the contract.
(5)A reasonable credit to the City for defective or incomplete work not corrected.
All records of the Contractor and subcontractors necessary to determine compensation in accordance
with the provisions of this Section 5 shall be open to inspection or audit by representatives of the City at all times
after issuance of the Notice of Termination and for a period of three (3) years, thereafter, and such records shall
be retained for that period.
After acceptance of the Work by the Engineer, the Engineer may make payments on the basis of interim
estimates pending issuance of the Final Estimate in accordance with Section IX-7, “Final Payment,” of the
General Conditions when, in the Engineer's opinion, the amount thus paid, together with all amounts previously
paid or allowed, will not result in total compensation in excess of that to which the Contractor will be entitled.
All payments, including payment upon the Final Estimate shall be subject to deduction for prior payments and
amounts, if any, to be kept or retained under the provisions of the contract.
If this contract is terminated by the City for cause, and it is later determined that the proper basis for a
termination for cause did not exist, the termination shall be deemed to have been a termination for convenience
and governed by the terms of this contract dealing with such termination.
If the contract is terminated by the City for cause or convenience, such termination shall neither act as a
waiver by the City of its right to require the Contractor to correct defects in the Work performed by the
Contractor nor void any warranties applicable to the Work performed under the contract.
The provisions of this Section 5 shall be included in all subcontracts.
In the event of conflict between the termination provisions of this Section 8 and any other provision or
the contract, this Section 5 shall prevail.
8.Performance by Sureties. In the event of any termination as herein before provided, City shall
immediately give written notice thereof to Contractor and Contractor's sureties and the sureties shall have the
right to take over and perform the Agreement, provided, however, that if the sureties, within five (5) working
days after giving them said notice of termination, do not give the City written notice of their
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intention to take over the performance of the Agreement and do not commence performance thereof within five
(5) working days after notice to the City of such election, City may take over the Work and prosecute the same to
completion by contract or by any other method it may deem advisable, for the account, and at the expense, of
Contractor, and the sureties shall be liable to City for any excess cost or damages occasioned City thereby; and, in
such event, City may, without liability for so doing, take possession of and utilize in completing the Work such
materials, appliances, plant, and other property belonging to Contractor as may be on the site of the Work and
necessary therefore. Should Contractor contract in an individual capacity, the surety bond shall contain the
following provision: “Should Contractor contract in the Contractor’s individual capacity, the death of the
Contractor shall not relieve the surety of its obligations.”
9.Hold-Harmless Agreement and Contractor's Insurance. Contractor agrees to, and shall, hold
City, its elective and appointive boards, officers, agents, and employees harmless from any liability for damage or
claims for damage for personal injury, including death, as well as from claims for property damage which may
arise from Contractor's or any of Subcontractor's operations under this Agreement, whether such operations be by
Contractor or by any Subcontractor or Subcontractors, or by any one or more persons directly or indirectly
employed by, or acting as agent for, Contractor or any Subcontractor or Subcontractors. Contractor agrees to, and
shall, defend City and its elective and appointive boards, officers, agents, and employees from any suits or actions
at law or in equity for damages caused, or alleged to have been caused, by reason of any of the aforesaid
operations, provided as follows:
(A)The City does not, and shall not, waive any rights against Contractor which it may have by
reason of the aforesaid hold-harmless agreement, because of the acceptance by City, or the deposit with
City by Contractor, of any of the insurance policies hereinafter described in Paragraph 15, “Insurance”
hereof.
(B)That the aforesaid hold-harmless agreement by Contractor shall apply to all damages and claims
for damages of every kind suffered, or alleged to have been suffered, by reason of any of the aforesaid
operations of Contractor or any Subcontractor, regardless of whether or not such insurance policies shall
have been determined to be applicable to any of such damages or claims for damages.
10.Insurance. The Contractor shall take out and maintain during the life of this Agreement the
following policies of insurance:
(A)Workers' Compensation and Employers' Liability Insurance providing full statutory
coverage.
In signing this Agreement, the Contractor makes the following certification, required by Section
1861 of the California Labor Code:
"I am aware of the provisions of Section 3700 of the California Labor Code which
require every employer to be insured against liability for Workers' Compensation or to
undertake self-insurance in accordance with the provisions of that Code, and I will
comply with such provisions before commencing the performance of the work of this
contract".
(B)Comprehensive General Liability Insurance.
Public Liability Insurance (includes premises, elevator - if applicable, products, completed
operations, personal injury and contractual):
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(1)Bodily Injury Liability:
$ 500,000 each person $1,000,000 each occurrence
(2)Property Damage Liability [includes XCU (explosion, collapse, and underground damage);
water damage and broad form property damage or third party liability]:
$ 500,000 per occurrence
(C)Comprehensive Automobile Liability Insurance (includes owned, non-owned, and
hired vehicles):
(1)Bodily Injury Liability:
$ 500,000 per person $1,000,000 each occurrence
(2)Property Damage Liability:
$ 500,000 each occurrence
(D)It is agreed that the insurance required by Subsections B and C, in an aggregate amount
of not less than ONE MILLION FIVE HUNDRED THOUSAND DOLLARS ($1,500,000), shall be extended to
include as additional insured the City of South San Francisco, its elective and appointive boards, commissions,
officers, agents, employees, with respect to operations performed by the Contractor, as described herein.
Evidence of this insurance described above shall be provided to City upon execution of this Agreement and shall
be subject to approval of the City Attorney as to form, amount, and carrier. The policy of insurance shall also
contain a provision indicating that such insurance shall not be reduced or cancelled except upon thirty (30)
calendar days written notice to City. In addition, the following endorsement shall be made on said policy of
insurance:
"The following are named as additional insured on the above policies: The City of South San
Francisco, its elective and appointive boards, officers, agents, and employees."
"Notwithstanding any other provision in this policy, the insurance afforded hereunder to the City
of South San Francisco shall be primary as to any other insurance or re-insurance covering or
available to the City of South San Francisco, and such other insurance or reinsurance shall not be
required to contribute to any liability or loss until and unless the approximate limit of liability
afforded hereunder is exhausted."
The above requirements that the City be named as additional insured, that the insurance shall be
primary to any other, and that the insurance not be cancelled without notice, shall be provided in the form of an
endorsement signed by an authorized representative of the insurance company providing coverage, who shall
declare his or her authority to sign on behalf of the insurer.
11.Proof of Carriage of Insurance. Contractor shall furnish City through the Engineer, concurrently
with the execution hereof, with satisfactory proof of carriage of the insurance required and that each carrier shall
give City at least thirty (30) calendar days prior notice of the cancellation or change of any policy during the
effective period of this contract. Further, if the Contractor’s insurance policy includes a self-insured retention that
must be paid by a named insured as a precondition of the insurer’s liability, or which has the effect of providing
that payments of the self-insured retention by others, including additional insureds or insurers do not serve to
satisfy the self-insured retention, such provisions
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must be modified by special endorsement so as to not apply to the additional insured coverage required by this
agreement so as to not prevent any of the parties to this agreement from satisfying or paying the self-insured
retention required to be paid as a precondition to the insurer’s liability. Additionally, the certificates of insurance
must note whether the policy does or does not include any self-insured retention and also must disclose the
deductible.
12.Provisions Cumulative. The provisions of this Agreement are cumulative, and in addition to
and not in limitation of, any other rights or remedies available to City.
13.Notices. All notices shall be in writing and delivered in person or transmitted by certified mail,
postage prepaid.
Notices required to be given to City shall be addressed as follows:
City Clerk
City Hall, 400 Grand Avenue
South San Francisco, California 94080
Notices required to be given to Contractor shall be addressed as follows:
_________________________________________________________________________
_________________________________________________________________________
Notices required to be given sureties of Contractor shall be addressed as follows:
_________________________________________________________________________
Notices required to be given to the Escrow Agent of Contractor, if any, shall be addressed as follows:
_________________________________________________________________________
14.Interpretation. As used herein, any gender includes each other gender, the singular includes the
plural, and vice versa.
IN WITNESS WHEREOF, two (2) identical counterparts of this Agreement, consisting of nine (9) pages
(being pages A-1 through A 9), each of which counterparts shall for all purposes be deemed an original of said
Agreement, have been duly executed by the parties hereinabove named, on the day and year first hereinabove
written.
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ATTEST: CITY: City of South San Francisco,
a municipal corporation
_______________________________By: _____________________________
City Clerk Sharon Ranals, City Manager
CONTRACTOR:_______________________
__________________________________
ATTEST: By:_______________________________
(If Contractor is an individual, so state.
_____________________________ If Contractor is a Corporation, a corporate seal
or signatures of the President or Vice President
and the Secretary Treasurer are required).
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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 #:25-21 Agenda Date:1/22/2025
Version:1 Item #:17.
Report regarding a resolution accepting the Annual Comprehensive Financial Report (ACFR)and other related
miscellaneous reports for Fiscal Year 2023-24 (Karen Chang, Finance Director)
RECOMMENDATION
Staff recommends that the City Council review and accept the Audited Financial Statements for the City of
South San Francisco for the fiscal year ended June 30, 2024.
BACKGROUND/DISCUSSION
Summary
Each year,the City of South San Francisco is required to prepare audited financial statements in addition to a
number of related reports.This action requests that City Council formally accept these reports.A copy of the
Annual Comprehensive Financial Report (ACFR) is available for public inspection on the City’s website.
For FY 2023-24,the City has received an unmodified or clean opinion on the financial statements from its
auditors Maze &Associates (Maze).In addition,all requirements have been met to achieve the highest standard
in government accounting and financial reporting:the Certificate of Achievement for Excellence in Financial
Reporting issued by the Government Finance Officers Association (GFOA)of the United States and Canada.
The City of South San Francisco has received this certificate annually for the last 21 consecutive years.
Background
The City’s independent auditors,Maze,have completed the audit of the City’s financial transactions and
internal controls for FY 2023-24.The following reports are prepared by the City of South San Francisco and
audited by the City’s independent auditors.Maze also reviewed the City’s Appropriations Limit Calculation for
fiscal year 2023-24.
·Annual Comprehensive Financial Report (ACFR)is the overall financial report for the entire city
organization and provides information about the financial results of operations and numerous required
disclosures.This is the financial report prepared by the City and audited by the independent auditors to
provide reasonable assurance that the financial statements are fairly presented in accordance with
generally accepted accounting principles (GAAP)in the United States.This report contains the
Independent Auditors’Report,which is prepared by the auditors based on their examination of the
City’s financial transactions for the fiscal year ending June 30, 2024.
The ACFR shows the total of all financial accounting for the fiscal year.The financial reporting
provided in the ACFR is in greater detail than the basic financial statements and is made up of three
primary sections:
·Introductory Section:provides general information about the City,including the letter of
transmittal, list of principal officers, and an organization chart.
·Financial Section:provides the overall financial information for the City,including the report of
the independent auditor,management’s discussion and analysis (MD&A),the basic financial
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statements,notes to the basic financial statements,required supplementary information,and
other supplementary statements and schedules.
·Statistical Section:provides a broad range of operational,economic,and historical data
providing context for assessing the City’s fiscal condition.This section provides information
about general financial trends,revenue and debt capacities,economic and demographic trends,
and operating information.
·San Mateo County Measure A Funds financial statements and Independent Auditors’Report is
required by the San Mateo County Transportation Authority.Measure A funds,the one-half of one
percent sales and use tax approved by the San Mateo County voters in 1988 to provide funding for
improvements of local transportation.Copies of the report are submitted to SamTrans to show that the
City is in compliance with the requirements governing expenditures of Measure A funds for the year
ending June 30, 2024.
·San Mateo County Measure W Funds financial statements and Independent Auditors’Report is
required by the San Mateo County Transportation Authority.Measure W funds,the one-half of one
percent sales and use tax approved by the San Mateo County voters in 2018 to provide funding for local
safety,pothole,and congestion relief improvement program that includes transportation and public
transit.Copies of the report are submitted to SamTrans to show that the City is in compliance with the
requirements governing expenditures of Measure W funds for the year ending June 30, 2024.
·Independent Accountants’Report on Agreed-Upon Procedures Applied to Appropriations Limit
Schedule is required by the State of California in Section 1.5 of Article XIIIB of the California
Constitution.Article XIIIB of the California Constitution limits the amount that governmental agencies
can annually appropriate from proceeds of taxes.An annual calculation,factoring in population and
inflation changes,is performed each year to determine the new appropriation limit.The appropriation
limit for FY 2023-24 was approved by the City Council by resolution in June 2023.
·The Auditors’Required Communications Letter includes the auditors’letter,addressed to the City,
communicating their responsibilities in performing the audit and if any,significant findings and issues
detected during the course of the audit.The report references the City of South San Francisco
Management Representation Letter,addressed to the auditors,communicating management’s opinion of
the City’s financial condition, internal controls, and adherence with laws and regulations.
·The Independent Auditors’Memorandum on Internal Control report includes a review of the City’s
internal controls,based on the audits of the ACFR and Measure A and W financial reports.If the auditor
identifies deficiencies, they identify recommendations to improve internal controls.
Discussion
Financial Highlights
Maze found the City’s financial statements present fairly,in all material ways,the respective financial position
of the City as of June 30, 2024 (Independent Auditor’s Report, Opinions).
The audited financial statements include the statement of net position,statement of activities and changes in net
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The audited financial statements include the statement of net position,statement of activities and changes in net
position,balance sheets,statement of revenues,expenditures,and changes in fund balance,and statements of
cash flows.
Please refer to the Management’s Discussion and Analysis section in the ACFR for detailed discussion
regarding the City’s financial performance and position.All references to the General Fund within the ACFR
include Measure W.Please refer to pages 114-116 for financials relating only to the main general-purpose fund.
Key financial highlights for the year ended June 30, 2024, are as follows:
·Total Net Position for Governmental activities in FY 2023-24 increased by $59.3 million,or 13.7%,
from $434.3 million in the prior year,to $493.6 million.The reduction in other assets was due to drawing
down from bond proceeds to fund capital projects,such as Orange Memorial Park and Civic Campus.The
growth in assets of $52.8 million is primarily due to street,library,and parks projects of approximately
$31.8 million,as well as increased cash received from impact fees of $18.8 million.Additionally,while the
net pension liability grew by approximately $10 million,this was offset by a decrease of $11.2 million in
the OPEB liability, which further augmented the increase in net position during the fiscal year.
·Total Net Position for Business-Type activities in FY 2023-24 increased by $4.1 million,or 2.9%,from
$142.9 million in the prior year,to $147 million.The growth in Net Position was a result of increased
contributions from partner cities relating to sewer services as well as repayments on cost-sharing for
improvements.
·As of June 30,2024,the City’s Governmental Funds reported combined fund balances of $328.3 million,an
increase of $16.3 million,or 5.2%,compared to the prior year.This was primarily due to near completion of
the bond-funded capital improvement projects,such as the Civic Campus,the Police Station,and various
street projects.The General Fund ending fund balance,which includes Measure W,was $106.3 million,
reflecting an increase of $17.7 million,or 20.0%,over the prior year primarily due to stronger revenues in
most major revenue categories and from the replenishment of revenue loss from American Rescue Plan Act.
·As of June 30,2024,the General Fund total fund balance was $106.3 million,$20.7 million of which
was attributable to Measure W.Of the remaining fund balance,$29.67 million was held in reserve in
accordance with City policy,which is aligned with the Governmental Finance Officers Association (GFOA)
recommended reserve practice of between 15-20 percent of General Fund operating revenue.The remaining
$56.0 million was held in designation/reserve accounts for various purposes,including unassigned fund
balance (available for operational use),encumbrances (committed expenditure items),capital projects,and
land held for development.
·Combined General Fund revenues,excluding transfers in and special items,were $164.0
million,which was $14.0 million,or 9.3%higher than the final amended budget.The increase
was largely due to higher investment earnings as well as recognized grant revenue from the
American Rescue Plan Act.There were also increases in revenue from charges for services.
The favorable budget variance also reflected higher than expected residual tax allocation from
the Successor Agency.The general-purpose General Fund revenues,excluding transfers in
and special items, were $148.3 million.
·Combined General Fund expenditures,excluding transfers but including encumbrances,were
$139.7 million,which was $5.2 million,or 3.4%,lower than final budget due to lower
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$139.7 million,which was $5.2 million,or 3.4%,lower than final budget due to lower
expenditures in various departments and carryover of a significant number of purchase orders.
·Overall,the general-purpose General Fund experienced a $13.8 million surplus in FY 2023-24,
including all transfers and one-time special items but excluding encumbrances,compared with
a projected $9,150 in the original adopted budget.However,if the $7.8M deferred
encumbrances had been spent,the general-purpose General Fund would end up with only a
$6.0 million surplus.
·The Sewer Enterprise Fund reported operating revenue (before non-operating revenues and operating
transfers)of $34.6 million in FY 2023-24,an increase of $4.6 million,or 15.3%,from $30.1 million in
the prior year.This increase in revenue is due to increased water usage and therefore larger sewer
effluent volumes on which service charges are based.In addition,the revenue increase was due to other
cities’increase in participation of operating and maintenance cost sharing.Operating expenses increased
$3.0 million, or 8.0%, from $ 27.9 million to $30.9 million, due to higher payroll-related expenses.
Auditors’ Communication with Those Charged with Governance
Professional auditing standards require the auditors to communicate in writing to management and those
charged with governance.Maze and Associates has issued the Memorandum on Internal Control and Required
Communications, and these are attached to this staff report.
Maze considers the City’s internal controls over financial reporting as a basis for designing audit procedures.At
the conclusion of the audit, the firm expresses an opinion on the effectiveness of the internal controls.
Staff are pleased to inform the Council that there were no material weaknesses that resulted from the audit.
There was one significant deficiency included in the memorandum that staff intends to resolve with the Fiscal
Year 2024-25 audit.
Staff and Maze will issue a Single Audit Report on or before March 2025.The Single Audit Report is the audit
report required by the Single Audit Uniform Guidance.This report contains a schedule of Federal Financial
Assistance that summarizes Federal grant activity in the City of South San Francisco for the fiscal year.
CONCLUSION
In summary,Maze found the basic financial statements present fairly the City’s financial position as of June 30,
2024.This is the highest-level opinion that can be rendered by the auditors.This opinion assures that the City’s
financial statements are in conformity with accounting principles generally accepted in the United States and
was rendered on all City funds. Other reports such as Measure A and W also meet the compliance requirements.
Staff recommends that the City Council formally accept these reports.
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1/13/2025
1
Independent Auditor Presentation for the
Fiscal Year Ended June 30, 2024
Annual Comprehensive Financial Report and
Other Related Annual Audit Reports
City of South San Francisco
City Council January 22, 2025
Amy L. Meyer, CPA
Partner
1
Annual Audit
Maze and Associates – we are an independent
CPA firm, independent from the City of South San
Francisco and its component units.
Audit was 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.
2
1
2
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2
We Audit
City (Annual Comprehensive Financial Report)
Compliance Testing for Measures A and W
programs
Single Audit required in current year -later
(federal award programs)
3
Results of Audit
Independent Auditor’s Report (pg 1 of ACFR)
Unmodified/clean opinions…fairly stated, in all material
respects…in conformity with accounting principles generally
accepted (GAAP) in the USA.
Measures A and W
Unmodified/clean opinions
No compliance findings
4
3
4
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3
Results of Audit
Management’s Discussion and Analysis
(prepared by Finance Staff – pg 5 of ACFR)
Discusses significant activity for the fiscal year
Major Events Include
Purchased Grand Ave Property - $6.8m
Major Sewer Projects Completed (South San Francisco/San Bruno Water
Quality Control Plant Wet Weather and Digester Improvements and Secondary
Clarifiers Projects)- $72.1m
Various Street Rehab, Improvement and Safety Projects Completed $11.2m
ARPA Funding – spent $4.99m and $1.28m left at YE
Employee downpayment assistance program - $100k loan
Pension – liability increased only $10m after PY increase of $86m
OPEB – liability decreased $11.2m after PY increase of $6.8m
5
Results of Audit
Memorandum on Internal Control
Three possible categories for comments:
Material Weakness
Significant Deficiency
Other Matters
6
5
6
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4
Results of Audit
Memorandum on Internal Control
No material weaknesses noted
One significant deficiency
Three other matters (one repeat of PY)
Other informational items
Current status of prior year comments
7
Results of Audit
Required Communications
Changes in Accounting Policies
None – Two GASBs effective, but only one had small impact
Unusual Transactions, Controversial or Emerging Areas
None
Significant Accounting Estimates Include
Pension and OPEB Liabilities and Related Def Outflows/Inflows
Fair Value of Investments
Depreciation
Leases Receivable, Leases Payable and Related Def Inflows
Compensated Absences
Claims Liabilities
8
7
8
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5
Results of Audit
Required Communications (Continued)
No difficulties encountered or disagreements with
management
No material adjustments
No uncorrected misstatements to report (deemed trivial)
9
Other Reports
Agreed Upon Procedures – recalculation of the
Gann Limit (Appropriations Limit)
City – no errors noted
10
9
10
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6
QUESTIONS?
11
“We are in the business to help our clients succeed”
11
206
FY 2023-24 Annual
Comprehensive Financial Report
Presentation to City Council
Karen Chang, Director of Finance
January 22, 2025 207
FY 2023-24 ACFR Overview
2
A set of financial statements that are prepared following the guidelines
recommended by the Government Accounting Standard Board (GASB)
Includes final actual financial results of FY 2023-24
Required to be audited by an independent auditor
Accompanied by a Required communications and Memorandum on
Internal Control identifying any major issues
208
Financial Highlights
FY 2023-24
Governmental Net
Position was
$493.6 M
An increase of
$59.3M due to
•A net revenue increase of
$21.8M
FY 2023-24
Business type Net
Position was
$147.0M
A decrease of $0.9M
due to
•Excess of revenue over
expenditure $0.4M
•Offset by a net transfer
out to other funds $1.3M
209
General Fund Highlights
Revenues* (excluding
transfers)
$148.3M
Expenditures (excluding
transfers) -$139.5M
General Fund Operating
Surplus $8.7M
•Net Transfers = $5.M
•General Fund Surplus
$13.8M
•Encumbrance rollover -
$7.8 M
210
Recap of GF FY 2023-24 Surplus
5
Expenditure Attrition savings ($3M)
Actual excluded deferred expenditures ($11.7M)
Revenue Higher than expected revenues ($12.2 M)
•actual included leverage of the 1x ARPA Fund ($5M)
211
City Reserves (As of June 30, 2024) (millions)
6
General Fund Reserves (20%)$29.7
Pension Stabilization Reserves 5.8
Infrastructure Reserves 6.7
Total Reserves $42.2
Available Unassigned GF Fund Balance 34.8
Combined Reserves &Surplus Fund Balance $77.0
FY 2022-23
Unassigned
•$21 M
FY 2023-24
Unassigned
•$34.8 M
Increase
•$13.8 M
212
Other Funds
•Sewer, Parking & Storm Water
•Total FY 2023-24 F/B $ 147M
•Decrease $0.9 M from prior year
All Enterprise
Funds
•City Services, Self Insurance, Heath & Retirement
Benefits & Equipment Replacement
•Total FY 2023-24 F/B $29M
•Increase $2.6M from prior year
All Internal
Services Funds
213
QUESTIONS or
COMMENTS?
214
FY 2023-24 Annual
Comprehensive Financial Report
Presentation to City Council
Karen Chang, Director of Finance
January 22, 2025
Government Code Section 54957.5 SB 343
Item Agenda: 01/22/2025 REG CC Item 17
215
FY 2023-24 ACFR Overview
2
A set of financial statements that are prepared following the guidelines
recommended by the Government Accounting Standard Board (GASB)
Includes final actual financial results of FY 2023-24
Required to be audited by an independent auditor
Accompanied by a Required communications and Memorandum on
Internal Control identifying any major issues
216
Financial Highlights
FY 2023-24
Governmental Net
Position was
$493.6 M
An increase of $59.3M
due to
•Increase in capitalization
of assets in Civic Campus
•Increase in impact fees
FY 2023-24
Business type Net
Position was
$147.0M
A increase of $4.1M
due to
•Increased contribution
from partners cities on
sewer services and cost
sharing for improvements
217
General Fund Highlights
Revenues* (excluding
transfers)
$148.3M
Expenditures (excluding
transfers) -$139.5M
General Fund Operating
Surplus $8.7M
•Net Transfers = $5.M
•General Fund Surplus
$13.8M
•Encumbrance rollover -
$7.8 M
218
Recap of GF FY 2023-24 Surplus
5
Expenditure Attrition savings ($3M)
Actual excluded deferred expenditures ($11.7M)
Revenue Higher than expected revenues ($12.2 M)
•actual included leverage of the 1x ARPA Fund ($5M)
219
City Reserves (As of June 30, 2024) (millions)
6
General Fund Reserves (20%)$29.7
Pension Stabilization Reserves 5.8
Infrastructure Reserves 6.7
Total Reserves $42.2
Available Unassigned GF Fund Balance 34.8
Combined Reserves &Surplus Fund Balance $77.0
FY 2022-23
Unassigned
•$21 M
FY 2023-24
Unassigned
•$34.8 M
Increase
•$13.8 M
220
Other Funds
•Sewer, Parking & Storm Water
•Total FY 2023-24 F/B $ 147M
•Increase of $4.1 M from prior year
All Enterprise
Funds
•City Services, Self Insurance, Heath & Retirement
Benefits & Equipment Replacement
•Total FY 2023-24 F/B $29M
•Increase $2.6M from prior year
All Internal
Services Funds
221
QUESTIONS or
COMMENTS?
222
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:25-22 Agenda Date:1/22/2025
Version:1 Item #:17a.
Resolution approving the Annual Comprehensive Financial Report and other related miscellaneous reports for
Fiscal Year 2023-24.
WHEREAS,the Government Accounting Standards Board Statement 34 (GASB 34)requires the City of South
San Francisco to provide an overview of its financial activities for the fiscal year; and
WHEREAS,the City of South San Francisco publishes an Annual Comprehensive Financial Report (ACFR),
which includes its Basic Financial Statements as defined in Governmental Accounting Standards,as well as
Supplementary Information, and other related Miscellaneous report for Fiscal Year 2023-24; and
WHEREAS,the City’s independent auditor opined that that the City’s financial statements present fairly,in all
material respects, the City’s financial position as of year ended June 30, 2024; and
WHEREAS,the auditor has,as part of its most recently completed audit,prepared a letter to the City Council,
also known as the Auditors’Required Communications Letter and Independent Auditors’Memorandum on
Internal Control, outlining the scope of the audit review and findings, if any.
NOW,THEREFORE,BE IT RESOLVED by the City Council of the City of South San Francisco that the
City Council accepts the attached results of the attached ACFR and other related Miscellaneous reports for the
fiscal year ended June 30, 2024.
Attachments:
1.Annual Comprehensive Financial Report (ACFR)
2.San Mateo County Transportation Authority -Measure A Funds Financial Statements and Independent
Auditors’ Report
3.San Mateo County Transportation Authority -Measure W Funds Financial Statements and Independent
Auditors’ Report
4.Independent Accountants’Report on Agreed-Upon Procedures Applied to Appropriations Limit
Schedule
5.Auditors’ Required Communications Letter
6.Independent Auditors’ Memorandum on Internal Control
City of South San Francisco Printed on 1/17/2025Page 1 of 1
powered by Legistar™223
City of South San Francisco California
Annual Comprehensive Financial Report
Year Ended June 30, 2024
224
225
CITY OF SOUTH SAN FRANCISCO, CALIFORNIA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2024
Prepared by:
Department of Finance
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CITY OF SOUTH SAN FRANCISCO, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page
INTRODUCTORY SECTION
Table of Contents ............................................................................................................................................... i
Letter of Transmittal ......................................................................................................................................... v
Certificate of Achievement for Excellence in Financial Reporting ................................................................ xi
Organization Chart .......................................................................................................................................... xii
City Council and Directory of City Officials ................................................................................................ xiii
FINANCIAL SECTION
Independent Auditor's Report ...................................................................................................................... 1
Management’s Discussion and Analysis ....................................................................................................... 5
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position .................................................................................................................. 29
Statement of Activities ...................................................................................................................... 30
Fund Financial Statements:
Major Governmental Funds:
Balance Sheet ................................................................................................................................ 34
Reconciliation of Governmental Fund Balances to Net Position of Governmental Activities .... 36
Statement of Revenues, Expenditures, and Changes in Fund Balances ....................................... 38
Reconciliation of the Net Change in Fund Balances Total Governmental Funds with
the Statement of Activities ........................................................................................................ 40
Statement of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual –
Budgetary Basis:
General Fund ....................................................................................................................... 41
i 228
CITY OF SOUTH SAN FRANCISCO, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page
FINANCIAL SECTION (Continued)
Major Proprietary Funds:
Statement of Net Position .............................................................................................................. 44
Statement of Revenues, Expenses, and Changes in Fund Net Position ........................................ 45
Statement of Cash Flows ............................................................................................................... 46
Fiduciary Funds:
Statement of Fiduciary Net Position ............................................................................................. 48
Statement of Changes in Fiduciary Net Position .......................................................................... 49
Notes to Basic Financial Statements ...................................................................................................... 51
Required Supplementary Information:
Schedule of Changes in Net Pension Liability and Related Ratios –
Miscellaneous Plan ............................................................................................................ 104
Schedule of Contributions – Miscellaneous Plan ........................................................................ 105
Schedule of Changes in Net Pension Liability and Related Ratios – Safety Plan ...................... 106
Schedule of Contributions – Safety Plan ..................................................................................... 107
Schedule of Changes in the Net OPEB Liability and Related Ratios ......................................... 108
Schedule of Contributions – Retiree Healthcare OPEB Plan ...................................................... 109
Notes to Schedule of Employer Contributions ............................................................................ 109
Supplementary Information:
General Fund:
Combining Balance Sheets ............................................................................................................. 114
Combining Schedule of Revenues, Expenditures, and Changes
in Fund Balances ..................................................................................................................... 115
Combining Schedule of Revenues, Expenditures, and Changes
in Fund Balance Budget and Actual - (Non GAAP Legal Basis) ........................................... 116
ii 229
CITY OF SOUTH SAN FRANCISCO, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page
FINANCIAL SECTION (Continued)
Non-major Governmental Funds:
Combining Balance Sheet ............................................................................................................... 122
Combining Statement of Revenues, Expenditures, and Changes
in Fund Balances ..................................................................................................................... 128
Budgeted Non-major Government Funds:
Combining Schedule of Revenues, Expenditures, and Changes
in Fund Balances – Budget and Actual ................................................................................... 134
Internal Service Funds:
Combining Statement of Net Position ............................................................................................ 142
Combining Statement of Revenues, Expenses and Changes in Fund Net Position ....................... 143
Combining Statement of Cash Flows ............................................................................................. 144
Custodial Funds:
Combining Statement of Fiduciary Net Position ............................................................................ 146
Combining Statement of Changes in Fiduciary Net Position ......................................................... 147
STATISTICAL SECTION
Net Position by Component – Last Ten Fiscal Years .................................................................... 151
Changes in Net Position – Last Ten Fiscal Years .......................................................................... 152
Fund Balances of Governmental Funds – Last Ten Fiscal Years .................................................. 156
Changes in Fund Balance of Governmental Funds – Last Ten Fiscal Years ................................ 158
Assessed Value of Taxable Property – Last Ten Fiscal Years ...................................................... 160
Direct and Overlapping Governments – Property Tax Rates
Last Ten Fiscal Years ................................................................................................................ 161
Principal Property Taxpayers – Current Year and Nine Years Ago .............................................. 162
Property Tax Levies and Collections – Last Ten Fiscal Years ...................................................... 163
iii 230
CITY OF SOUTH SAN FRANCISCO, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page
STATISTICAL SECTION (Continued)
Ratio of Outstanding Debt by Type – Last Ten Fiscal Years ........................................................ 164
Computation of Direct and Overlapping Debt ............................................................................... 165
Computation of Legal Bonded Debt Margin ................................................................................. 166
Revenue Bond Coverage Sewer Rental Enterprise Fund – Last Ten Fiscal Years ....................... 167
Sewer Debt Service Coverage Sewer Rental Enterprise Fund – Last Nine Fiscal Years .............. 168
Redevelopment Pledged Revenue Coverage – Last Ten Fiscal Years .......................................... 169
Demographic and Economic Statistics – Last Ten Calendar Years .............................................. 170
Principal Employers – Current Year and Nine Years Ago ............................................................ 171
Full-Time Equivalent City Governmental Employees by Function – Last Ten Fiscal Years ....... 172
Operating Indicators by Function/Program – Last Ten Fiscal Years ............................................ 173
Capital Asset Statistics by Function/Program – Last Ten Fiscal Years ......................................... 174
Miscellaneous Information – Last Six Fiscal Years ...................................................................... 175
iv 231
December 19, 2024
To the Honorable Mayor, Members of the City Council, and residents of South San
Francisco:
We are pleased to submit the Annual Comprehensive Financial Report (ACFR) for the City
of South San Francisco (City) for the fiscal year (FY) ended June 30, 2024. The City of
South San Francisco is required to publish annually a complete set of financial statements,
presented in conformance with generally accepted accounting principles (GAAP) and
audited by an independent, certified public accounting firm. This report is published to
fulfill this requirement for the fiscal year ending June 30, 2024.
The financial statements in this report represent the finances of the City of South San
Francisco. Management assumes full responsibility for the completeness and fairness of
the information contained within the report, and to the best of our knowledge, the enclosed
data is accurate in all material respects. It is reported in a manner that fairly presents the
financial position and results of operations of the various funds of the City. All disclosures
necessary to enable the reader to gain a comprehensive understanding of the City’s
financial activities have been included.
To provide a reasonable basis for these representations, management has established an
internal control framework designed to protect the City’s assets from loss, theft, or misuse,
and to compile sufficient reliable information for the preparation of the City’s financial
statements in conformity with GAAP. Because the cost of internal controls should not
outweigh their benefits, the City's framework of internal controls has been designed to
provide reasonable, rather than absolute, assurance that the financial statements are free
from material misstatement.
CITY COUNCIL 2024
JAMES COLEMAN, MAYOR (DIST. 4)
EDDIE FLORES, VICE MAYOR (DIST. 5)
FLOR NICOLAS, MEMBER (DIST. 3)
MARK NAGALES, MEMBER (DIST. 2)
MARK ADDIEGO, MEMBER (DIST. 1)
SHARON RANALS, CITY MANAGER
v 232
The City contracted with Maze & Associates (Maze), a licensed certified public accounting
firm, to conduct the annual audit. Maze concluded that the financial statements present
fairly, in all material respects, the financial position of the governmental activities,
business-type activities, each major fund, and the aggregate remaining fund information of
the City as of June 30, 2024, in conformity with GAAP. This favorable conclusion is
commonly referred to as an unmodified opinion.
In addition to the financial statement audit, the City participates in the federally mandated
"Single Audit" to meet the needs of federal grantor agencies. This audit requires that the
independent auditor report not only on the fair presentation of the financial statements, but
also on the City's internal controls and compliance with legal requirements related to the
administration of federal awards. The Single Audit report will be issued by March 2025.
The provisions of Governmental Accounting Standards Board (GASB) Statement 34,
“basic Financial Statements-and Management’s Discussion & Analysis-for State and Local
Governments” requires that management provide a narrative introduction, overview, and
analysis to accompany the basic financial statement in the form of the Management’s
Discussion & Analysis (MD&A). This letter of transmittal is designed to complement the
MD&A and should be read in conjunction with it. The MD&A is located immediately
following the report of the independent auditor in the financial section.
CITY PROFILE
The City of South San Francisco is a California general law City incorporated in 1908 and
operates under the Council-Manager form of government. The City shifted from at-large
to district elections in November 2018 for the City Council. A five-member City Council
is elected to four-year terms, with a rotating Mayor chosen by the majority vote of the
Council, for a term of one year. The Council appoints the City Manager and City Attorney.
The City Manager is responsible for carrying out the policies and ordinances of the City
Council, for overseeing the day-to-day operations of the City, and appointing department
directors. The offices of City Clerk and City Treasurer are elected and will remain at-large.
The City encompasses approximately 9.5 square miles and has a population of 64,601. The
City employs approximately 500 full-time regular employees and is a full-service city
which includes public safety (police, fire, and paramedics), libraries, parks, cultural and
recreational activities, senior citizen services, public works, public improvements,
engineering, planning, building regulation, economic development, drainage, street
lighting, and general administrative services. Sewer service, downtown parking operations,
and storm water management are accounted for in the City’s enterprise funds. The
Conference Center Authority is included in the financial statements by discrete
presentation – that is, the Authority’s financial data is reported in a column separate from
the financial data of the City. Water and solid waste services are provided by private
entities.
The City proudly remains the Industrial City, a reflection of its steel mill and shipbuilding
past, redefined to reflect the innovative, entrepreneurial, and industrious spirit which has
vi 233
made South San Francisco the Birthplace of Biotech, hosting more than 250 companies in
the biotech cluster.
This report includes all financial activities of the City, including financial information for
the City, as the primary government, and for its component units, for which the City is
considered financially accountable. The blended component units include the City of South
San Francisco Capital Improvements Financing Authority, the Parking Authority of the
City of South San Francisco, and the City of South San Francisco Public Facilities
Financing Authority. The South San Francisco Conference Center is a discretely presented
component unit and is included because of the significance of its governing, operational,
and/or financial relationships with the City. The Successor Agency that was created due to
the Redevelopment Agency dissolution is also included in this report.
ASSESSING THE CITY’S ECONOMIC CONDITION
In FY 2023-24, the City experienced strong revenue growth, primarily due to higher
property tax receipts, sales taxes, and interest income. However, the City continues to face
challenges, due to negotiated increases to employee compensation, increases to health care
costs, and pension costs increases. The high inflation environment also has led to
significant increase in supplies and services cost. As a result, the City is anticipating future
expenditures will outpace revenues. The City has maintained a very healthy reserves that
allows it to weather some of these challenges. The City implemented a 5% budget reduction
in its General Fund across all departments to mitigate the anticipated shortfall in FY 2024-
25. The City placed a Business License Tax Measure on the November 2024 ballot, which
was approved by over 80% of voters, and is projected to bring in an additional of $2.6
million annually to General Fund.
Unemployment rates increased slightly during the year, from 3.1% in July 2023 to 3.9% in
June 2024. This is slightly higher than the County of San Mateo’s unemployment rate of
3.5% but significantly better than the State’s unemployment rate of 5.3% as of June 2024.
The good news is that during Fiscal Year 2023-24 the City continued to see signs of
recovery from the economic challenges associated with the global COVID-19 pandemic.
Despite immediate and longer-term challenges, the City remains well-positioned for
economic growth thanks to its key industries, strategic location, and robust infrastructure
plans. The City is known as the “Birthplace of Biotechnology,” with over 250 companies
in the biotech cluster—including Genentech—making it one of the most significant biotech
hubs globally. The biotech sector continues to thrive, supported by the city’s proximity to
leading universities and venture capital networks that foster innovation and attract talent.
Tourism also holds growth potential. This sector is poised to benefit from the City’s easy
access to major transportation routes and San Francisco International Airport, further
drawing visitors to South San Francisco and contributing to economic diversification.
Our Planning Division has also been hard at work in approving new permits for new or
expanded businesses, including commercial recreation and clean technology businesses.
3.5 million square feet of biotech space is currently under construction. Last year, our City
vii 234
was recognized by the Governor’s office for being a leader in tackling our state’s affordable
housing crisis. Many exciting affordable homes for seniors and families are in the pipeline.
With these fundamentals in place, South San Francisco is on track to leverage both local
and regional economic opportunities for continued prosperity.
MAJOR CITY SPONSORED INITIATIVES
The City is committed to providing innovative, responsive services to enhance the quality
of life of the community through which it continued to implement services and programs
that are consistent with the community’s mission, vision, values, and strategic goals. Major
programs/projects and accomplishments for FY 2023-24 are included as follows:
Strategic Plans
x Adopted the Lindenville Specific Plan September 2023. This plan would be the
guiding document to help realize Shape SSF 2040’s vision for the Lindenville sub-
area as a mixed-use neighborhood, employment hub, and cultural center of South
San Francisco.
x Launched the Age-Friendly Community Action Plan in collaboration with AARP
and the Center for Age-Friendly Excellence to ensure that our seniors are well
supported.
City Services
x Inaugurated the Library | Parks & Recreation Center in October 2023. This state-
of-the-art facility allows our Library and Parks and Recreation departments to
significantly expand our services to host more programs for seniors and children. It
also provides various educational workshops and health classes for our residents.
x Expanded childcare programs in partnership with the South San Francisco Unified
School District as part of the Expanded Learning Opportunities Program to provide
additional 120 before and after school spaces at no cost to low-income families.
x Expanded Every Kid Deserves a Bike program to serve students from Buri Buri,
Monte Verde, and Ponderosa Elementary schools. Since the inception of the
program three years ago, the City has distributed about 860 bicycles with helmets
and education on how to ride a bike and ride in safety.
x Created a new shuttle line connecting Westborough to Avalon, Buri Buri, Serra
Highlands and BART.
x Expanded the free Shuttle Service’s Orange Line to Colma’s Veterans Village to
provide our military veterans with free and convenient transportation and access to
medical facilities, shopping, and other essential city services.
x Extended a two-year pilot program with a mental health clinician available for
incidents involving behavioral health crises.
x Added 12 additional Automated License Plate Reader cameras.
x Saw an overall reduction in both property and violent crimes.
YLLL 235
Major Capital Projects Completed
x New Library | Parks and Recreation Center, an 80,000 square foot state of the art
facility located at Civic Campus Way
x Orange Memorial Park Sports Field
x Oyster Point park and dog park
x Centennial Way Park South project with a skate park and bike pump track.
x Westborough walk path update
x Completed approximately 19 miles of surface seal treatment comprised of 57
local streets and six city parking lots.
FINANCIAL INFORMATION
The City Council adopts the annual budget by June 30, following a public hearing process.
This budget serves as the cornerstone of the City’s financial planning and control
framework, organized by fund, function, and department. Budgetary control is legally
maintained at the fund level, with the City Manager authorized to transfer amounts within
any fund, including between departments and line items. Any adjustments that increase a
fund’s total expenditures, or transfers between funds, require City Council approval.
Unspent, encumbered appropriations are carried forward into the following fiscal year,
while unencumbered appropriations lapse unless otherwise authorized by the City Council
and City Manager.
The City’s internal accounting controls are designed: (1) to safeguard assets, (2) ensure the
reliability of financial records for accurate financial reporting, and (3) verify that
transactions are executed per management’s authorization. These controls provide
reasonable assurance but are not absolute due to cost-benefit considerations that
management regularly evaluates. Key internal control practices include segregation of
accounting duties, transaction approvals, and regular reconciliation of records.
All internal control evaluations occur within this framework. We believe that the City’s
internal accounting controls adequately safeguard assets and provide reasonable assurances
of proper recording of financial transactions.
The City continues to earn a triple-A credit rating, reflecting its strong financial position,
sound management, prudent policies, and effective budgetary performance. Furthermore,
the City’s Reserve Policy aligns with Government Finance Officers Association (GFOA)
best practices, maintaining reserves at 15-20 percent of operating revenues to provide
financial stability and flexibility.
L[236
OTHER INFORMATION
Award
The City’s ACFR for the fiscal year ended June 30, 2023, received a Certificate of
Achievement for Excellence in Financial Reporting from the Government Finance Officers
Association. The award signified the report’s attainment of easily readable and efficiently
organized content and satisfaction of generally accepted accounting principles and legal
requirements. The award is valid for a period of one year only. However, the City believes
that this current report continues to conform to program eligibility requirements.
Acknowledgments
The preparation of the ACFR was made possible by the dedicated services of the entire
staff of the Finance Department. Each member of the department has our sincere
appreciation for the contributions to furthering the fiscal year-end audit while maintaining
excellent levels of financial services and accountability. Special thanks go to the City’s
acting Accounting Supervisor, Steven Lew, who oversaw the compilation and review of
the financial statements, our Accountant II, Akshay Joshi, Financial Services Manager,
Jennifer Clemente, who are also major contributors to this effort. The audit firm, Maze &
Associates, has also been very helpful in meeting the City’s audit and financial reporting
requirements.
Furthermore, we would like to thank the City Council for its leadership and commitment
to ensuring the long-term fiscal health of the City.
Respectfully submitted,
____________________________ __________________________
Sharon Ranals Karen Chang
City Manager Director of Finance
x 237
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of South San Francisco
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2023
Executive Director/CEO
xi 238
xii 239
City Council & Directory of Officials*
City Council
James Coleman (District 4) Mayor
Eddie Flores (District 5) Vice Mayor
Mark Addiego (District 1) Councilmember
Mark Nagales (District 2) Councilmember
Buenaflor Nicolas (District 3)) Councilmember
Elected Officials
Rosa Govea Acosta City Clerk
Frank Risso City Treasurer
Appointed Officials
Sharon Ranals City Manager
Richard Lee Assistant City Manager
ChrisƟna Fernandez Deputy City Manager
Karen Chang Finance Director
ScoƩ Campbell Chief of Police
Tony Barrera InformaƟon Technology Director
Jacob Gilchrist Capital Projects Director
Nell Selander Economic & Community Development Director
Leah Lockhart Human Resources Director
MaƩhew Samson Fire Chief
Eunejune Kim Public Works Director
Valerie Sommer Library Director
Greg MediaƟ Parks & RecreaƟon Director
Budget SubcommiƩee
Mark Addiego
James Coleman
*As of December 6, 2024
[LLL 240
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241
INDEPENDENT AUDITOR’S REPORT
Honorable Members of the City Council
City of South San Francisco, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City of South San
Francisco (City), California, as of and for the year ended June 30, 2024, and the related notes to the
financial statements, which collectively comprise the City’s basic financial statements as listed in the
Table of Contents.
We did not audit the discretely presented component unit financial statements of the South San Francisco
Conference Center Authority (Authority), which represents 0.60%, 0.72%, and 1.89%, respectively, of the
assets, net position, and revenue of the primary government. Those financial statements were audited by
other auditors, whose report thereon has been furnished to us and our opinion, insofar as it relates to the
amounts included for the Authority, is based solely on the report of the other auditors.
In our opinion, based on our audit and report of the other auditors, the financial statements referred to above
present fairly, in all material respects, the respective financial position of the governmental activities, the
business-type activities, the discretely presented component unit, each major fund, and the aggregate
remaining fund information of the City as of June 30, 2024, and the respective changes in financial position
and, where applicable, cash flows thereof and the respective budgetary comparisons listed in the Table of
Contents as part of the basic financial statements for the year then ended in accordance with accounting
principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States. Our responsibilities under those standards are
further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our
report. We are required to be independent of the City and to meet our other ethical responsibilities, in
accordance with the relevant ethical requirement relating to our audit. We believe that the audit evidence
we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America, and for the
design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of the financial statements that are free from material misstatement, whether due to fraud or
error.
1 242
In preparing the financial statements, management is required to evaluate whether there are conditions or
events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a
going concern for twelve months beyond the financial statement date, including any currently known
information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that
includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and
therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing
standards and Government Auditing Standards will always detect a material misstatement when it exists.
The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting
from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control. Misstatements are considered 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.
In performing an audit in accordance with generally accepted auditing standards and Government
Auditing Standards, we:
•Exercise professional judgment and maintain professional skepticism throughout the audit.
•Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the amounts and disclosures in
the financial statements.
•Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is
expressed.
•Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.
•Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable
period of time.
We are required to communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit, significant audit findings, and certain internal control-related
matters that we identified during the audit.
2 243
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s
Discussion and Analysis and other Required Supplementary Information as listed in the Table of Contents
be presented to supplement the basic financial statements. Such information is the responsibility of
management and, although not a part of the basic financial statements, is required by the Governmental
Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the
basic financial statements in an appropriate operational, economic or historical context. We have applied
certain limited procedures to the required supplementary information in accordance with auditing standards
generally accepted in the United States of America, which consisted of inquiries of management about the
methods of preparing the information and comparing the information for consistency with management’s
responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit
of the basic financial statements. We do not express an opinion or provide any assurance on the information
because the limited procedures do not provide us with sufficient evidence to express an opinion or provide
any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the City’s basic financial statements. The accompanying Supplementary Information, as listed in
the Table of Contents, is presented for purposes of additional analysis and is not a required part of the basic
financial statements. Such information is the responsibility of management and was derived from and
relates directly to the underlying accounting and other records used to prepare the basic financial statements.
The information has been subjected to the auditing procedures applied in the audit of the basic financial
statements and certain additional procedures, including comparing and reconciling such information directly
to the underlying accounting and other records used to prepare the basic financial statements or to the basic
financial statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion, the Supplementary Information is fairly
stated, in all material respects, in relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other information
comprises the Introductory Section and Statistical Section listed in the Table of Contents, but does not
include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial
statements do not cover the other information, and we do not express an opinion or any form of assurance
thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exists between the other information and the
basic financial statements, or the other information otherwise appears to be materially misstated. If, based
on the work performed, we conclude that an uncorrected material misstatement of the other information
exists, we are required to describe it in our report.
3 244
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated December 19,
2024, on our consideration of the City’s internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
matters. The purpose of that report is solely to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, and not to provide an opinion on the
effectiveness of the City’s internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in considering the
City’s internal control over financial reporting and compliance.
Pleasant Hill, California
December 19, 2024
4 245
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
The purpose of the Management’s Discussion and Analysis (MD&A) is to provide a narrative
overview and analysis of City of South San Francisco’s financial activities for the year ended June
30, 2024. We encourage readers to consider the information presented here in conjunction with
the additional information that we have furnished with the Transmittal Letter and Basic Financial
Statements.
FINANCIAL HIGHLIGHTS
•Total Net Position for Governmental activities in FY 2023-24 increased by $59.3 million, or
13.7%, from $434.3 million in the prior year, to $493.6 million. The reduction in other assets
was due to drawing down from bond proceeds to fund capital projects, such as Orange
Memorial Parks and Civic Campus. The growth in assets of $52.8 million is primarily due to
street, library, and parks projects of approximately $31.8 million, as well as increased cash
received from impact fees of $18.8 million. Additionally, while the net pension liability grew
by approximately $10 million, this was offset by a decrease of $11.2 million in the OPEB
liability, which further augmented the increase in net position during the fiscal year.
•Total Net Position for Business-Type activities in FY 2023-24 increased by $4.1 million, or
2.9%, from $142.9 million in the prior year, to $147 million. The growth in Net Position was
a result of increased contributions from partner cities relating to sewer services as well as
repayments on cost-sharing for improvements.
•Revenues from Governmental Activities (excluding transfers and special items) increased by
$22.9 million, or 10.6%, to $239.3 million in FY 2023-24 from $216.4 million in the prior
year.
•Total program revenues from the City’s Enterprise Funds increased by $3.3 million, or 9.5%
to $39.3 million from $35.9 million in the prior year. This was largely due to the recovery of
sewer services charge revenues resulting from the reopening of businesses and more workers
returning to work. The City’s Parking Enterprise revenues remained flat at around $1 million.
The Storm Water Enterprise Fund experienced a slight increase of $0.2 million in capital grants
and contributions in FY 2023-24.
•Expenses from Governmental Activities (excluding transfers and special items) increased by
$7.5 million, or 4.4%, to $179.1 million in FY2023-24 from $171.6 million in the prior year
due to an $11.5 million increase in the amount of capital expenditures during the period relating
primarily to library, parks, and public works improvements. This was partially offset by
decreases in general government expenses as general fund projects were completed or neared
completion. Expenses from Business-Type Activities increased by $3.9 million, or 11.7%, to
$37.3 million compared to $33.4 million in the prior year.
5 246
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
OVERVIEW OF THE ANNUAL COMPREHENSIVE FINANCIAL REPORT
This Annual Comprehensive Financial Report (ACFR) is in six parts:
1)The Introductory Section, which includes the Transmittal Letter and general information;
2) Management’s Discussion and Analysis;
3)The Basic Financial Statements, which include the Government-wide and the Fund
Financial Statements, along with the notes accompanying these statements;
4) Required Supplementary Information and the accompanying notes;
5)Other Supplementary Information including combining statements for non-major
governmental funds, internal service funds, custodial funds, and other budgetary
information; and
6) The Statistical Section.
Basic Financial Statements
The Basic Financial Statements are comprised of the City-wide Financial Statements and the Fund
Financial Statements. These two sets of financial statements provide two different views of the
City’s financial activities and financial position.
The City-wide Financial Statements provide a longer-term view of the City’s activities as a whole
and consist of the Statement of Net Position and the Statement of Activities. The Statement of Net
Position provides information about the financial position of the City as a whole, including all its
capital assets and long-term liabilities on a full accrual basis, similar to the basis used by
corporations. The Statement of Activities provides information about all the City’s revenues and
all its expenses, also on the full accrual basis, with the emphasis on measuring net revenues or
expenses of each of the City’s programs. The Statement of Activities provides a detailed
explanation of the change in net position for the year.
All the amounts in the Statement of Net Position and the Statement of Activities are separated into
Governmental Activities and Business-type Activities in order to provide a summary of these two
distinct activities of the City.
The Fund Financial Statements report the City’s operations in more detail than the government-
wide statements. The Governmental Fund Financial Statements focus primarily on the short-term
activities of the City’s General Fund and other Major Funds and measure only current revenues,
expenditures, and fund balances; they exclude capital assets, long-term debt, and other long-term
amounts. The Proprietary Fund Financial Statements focus on the Business-Type “enterprises” of
the City, i.e. activities that are accounted for in a similar way to private sector organizations using
the full accrual basis, thereby including both short-term and long-term elements.
6 247
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
Major Funds account for the major financial activities of the City and are presented individually,
while the activities of non-Major funds are presented in summary, with subordinate schedules
presenting the details for each of these other funds.
The Fiduciary Fund Financial Statements provide financial information about the activities of
Non-Obligated Assessment Districts, for which the City acts solely as agent.
Note 1 to the Basic Financial Statements provides a summary of the City’s significant accounting
policies, fund categories, and fund types.
City-wide Financial Statements
The Statement of Net Position and the Statement of Activities present information about the
following:
•Governmental activities - All the City’s basic services are considered to be governmental
activities, including General Government, Fire, Public Works, Parks and Recreation, Library,
and Economic and Community Development. These services are supported by general City
revenues such as taxes and by specific program revenues from grants, contributions, and fees.
The City’s Governmental Activities also include the City of South San Francisco Capital
Improvements Financing Authority and South San Francisco Public Facilities Financing
Authority, as the City Council also governs these entities.
•Business-Type Activities - All the City’s enterprise activities are reported here, including
Wastewater treatment (or Sewer), Parking, and Storm Water management. Unlike
Governmental services, user fees fully support most of these services.
The City’s Business-Type Activities also include the Parking Authority of the City of South
San Francisco, as the City Council also governs this entity.
•Component Unit - The City of South San Francisco Conference Center Authority comprises
the component unit. The Authority serves the City and other interests, and it has a governing
body separate from the City Council.
City-wide financial statements are prepared on the accrual basis, which means they measure the
flow of all economic resources of the City as a whole and account for revenues when due and
expenses when incurred.
7 248
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
Fund Financial Statements
The Fund Financial Statements provide detailed information about each of the City’s most
significant funds, called Major Funds. Each Major Fund is presented individually, with all non-
Major Funds summarized and presented only in a single column. Subordinate schedules present
the details of these non-Major funds. Major Funds present the major activities of the City for the
year and may change from year to year because of changes in the pattern of City activities. Fund
Financial Statements include governmental, enterprise and internal service funds as discussed
below.
Governmental Fund Financial Statements are prepared on the modified accrual basis, which means
they measure only current financial resources and uses. Capital assets and other long-lived assets,
along with long-term liabilities, are not presented in the Governmental Fund Financial Statements.
Enterprise and Internal Service Fund Financial Statements are prepared on the full accrual basis
and include all their assets, liabilities, and deferred outflows/inflows of resources, current and
long-term.
Since the City’s Internal Service Funds provide goods and services only to the City’s governmental
and business-type activities, their activities are reported only in total at the fund level. Internal
Service Funds may not be Major Funds because their revenues are derived from other City funds.
These revenues are eliminated in the city-wide financial statements and any related profits or losses
are returned to the activities which created them, along with any residual net position of the Internal
Service Funds.
Comparisons of Budget and Actual financial information are required in the Basic Financial
Statements only for the General Fund and other Major Funds that are Special Revenue Funds.
Fiduciary Fund Financial Statements
The City is the agent for certain assessment districts, holding amounts collected from property
owners which await transfer to these Districts’ bond trustees. The City’s fiduciary activities are
reported in the separate Statement of Fiduciary Net Position and the Statement of Changes in
Fiduciary Net Position. These activities are excluded from the City’s other financial statements
because the City cannot use these assets to finance its own operations.
FINANCIAL ACTIVITIES OF THE CITY AS A WHOLE
The following analyses focus on the net position and changes in the City’s Governmental
Activities (Tables 1 through 3, and Chart 1) and Business-Type Activities (Tables 4 and 5), which
are presented in the city-wide Statement of Net Position and Statement of Activities. The
comparative results for FY 2023-24 are presented versus FY 2022-23.
8 249
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
Governmental Activities
Net position may serve over time as a useful indicator of the City’s financial condition. Table 1
below shows that total assets and deferred outflows of resources exceed the total liabilities and
deferred inflows of resources as of June 30, 2024 for Governmental Activities:
Governmental Net Position
Table 1
Governmental Net Position as of June 30
(In Millions)
Increase / (Decrease)
2024 2023 Amount %
Cash and investments 310.7$ 285.8$ 24.9$ 8.7%
Other assets 108.1 117.0 (8.9) (7.6%)
Capital assets 569.4 532.7 36.7 6.9%
Total assets 988.2 935.5 52.7 5.6%
Total outflows of resources 64.0 64.6 (0.6) (0.9%)
Total outflow of resources 64.0 64.6 (0.6) (0.9%)
Long-term debt outstanding 211.5 219.0 (7.5) (3.4%)
Other liabilities 321.6 331.4 (9.8) (3.0%)
Total liabilities 533.1 550.4 (17.3) (3.1%)
Deferred inflows of resources 25.6 15.4 10.2 66.2%
Total deferred inflow of resources 25.6 15.4 10.2 66.2%
Net position:
Net investment in capital assets 413.1 390.8 22.3 5.7%
Restricted 159.7 130.1 29.6 22.8%
Unrestricted (79.2) (86.6) 7.4 (8.5%)
Total net position 493.6$ 434.3$ 59.3$ 13.7%
9 250
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
As shown in table 1, the total net position for Governmental Activities increased by $59.3 million
in FY 2023-24 compared to the prior year, reflecting significant increases in assets. Cash and
investments increased by $24.9 million. Other assets, which includes receivables, properties held
for redevelopment, and restricted cash and investments, decreased by $8.9 million due to reduction
of the restricted cash, which represented the use of bond proceeds for capital assets such as the
Civic Campus and Orange Memorial Park that were completed in October 2023 during the present
fiscal year. Capital assets increased by $36.7 million primarily due to the capitalization of $16.8
million in bond-funded library and parks-related project activity as well as other bond funded street
and trail improvement projects of $13.9 million.
Pursuant to GASB 75 and GASB 68 requirements, respectively, the City, as in prior years,
recognized the Net OPEB liability of $48.3 million and Net Pension Liability of $216.5 million
attributable to Governmental Activities.
10 251
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
The following table shows the changes in net position for Governmental Activities:
Table 2
Expense and Program Revenue Comparison in Governmental Activities
(In Millions)
Increase / (Decrease)
2024 2023 Amount %
Revenues
Program revenues:
Charges for services 57.1$ 53.4$ 3.7$ 6.9%
Operating grants and contributions 19.1 12.9 6.2 48.1%
Capital grants and contributions 9.2 2.0 7.2 360.0%
Total program revenues 85.4$ 68.3$ 17.1$ 25.0%
General revenues:
Taxes:
Property taxes 52.2$ 47.7$ 4.5$ 9.4%
Sales taxes 39.5 37.7 1.8 4.8%
Transient occupancy taxes 14.9 16.3 (1.4) (8.6%)
Other taxes 12.4 13.4 (1.0) (7.5%)
Property taxes in lieu 6.6 8.8 (2.2) (25.0%)
Investment earnings 15.0 5.1 9.9 194.1%
Miscellaneous 13.2 19.1 (5.9) (30.9%)
Total general revenues 153.9$ 148.1$ 5.8$ 3.9%
Total revenues 239.3$ 216.4$ 22.9$ 10.6%
Expenses
General government 16.8$ 25.0$ (8.2)$ (32.8%)
Fire department 39.6 36.9 2.7 7.3%
Police department 40.4 37.9 2.5 6.6%
Public Works 28.8 21.9 6.9 31.5%
Parks and Recreation 26.6 23.5 3.1 13.2%
Library 8.0 6.6 1.4 21.2%
Economic and Community Development 12.1 12.9 (0.8) (6.2%)
Interest on long-term debt 6.8 6.9 (0.1) (1.4%)
Total expenses 179.1$ 171.6$ 7.5$ 4.4%
Excess / (deficiency) before transfers 60.2$ 44.8$ 15.4$ 34.4%
Special Item 0.0 (5.2) 5.2 (100.0%)
Transfers (0.9) (2.1) 1.2 (57.1%)
Change in net position 59.3 37.5 21.8 58.1%
Net position - beginning 434.3 396.8 37.5 9.5%
Net position - ending 493.6$ 434.3$ 59.3$ 13.7%
11 252
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
As shown in table 2, total Governmental revenues (excluding transfers and special items) increased
by $22.9 million, or 10.6%, compared to the prior year. The increase was primarily due to higher
investment earnings as well as increases in both operating and capital grants and contributions.
The increase in capital grants primarily related to state and local grants for ongoing public works
and infrastructure improvement projects. The increase in operating grants was mainly due to
increased amounts claimed and recognized by the city under the American Rescue Plan Act.
However, these increases were offset slightly by a decrease in miscellaneous revenues collected
during this fiscal year. These are amounts received from the state as part of the settlements and
obligations related to the Successor Agency, and can vary depending on the timing and activities
of associated projects. On the other hand, the Charges for Services from facility rentals, and
childcare and aquatic programs offered by the City during the year were higher due to the City’s
ongoing recovery from the COVID-19 pandemic. There was also an increase in the property tax
primarily due to a continued strong real estate market and the City received a higher residual tax
allocation from the Successor Agency. However, a decrease in revenue was also seen in Property
Taxes in Lieu ($2.2 million), otherwise known as the California Vehicle Licensing Fee (VLF) due
to the continuing impact of a change in the ratio of basic aid to non-basic aid school districts in
San Mateo County which affects the availability of VLF. Investment earnings rose by $9.9 million
to $15.0 million, compared to the prior year, due to a continued rising in interest rates. The annual
mark-to-market adjustment required by Governmental Accounting Standards Board (GASB)
accounting standard #31 results in the recognition of this temporary change in value of the City’s
investments.
12 253
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
Chart 1 shows the distribution of revenues from Governmental Activities by category.
Chart 1
Revenues by Source - Governmental Activities FY 2023-24
Governmental program expenses increased by $7.5 million, or 4.4%, in comparison to the prior
year. Public works expenses increased by $6.9 million due to multiple ongoing infrastructure
improvements and beautification projects that are currently underway. The remaining increase is
mainly due to higher salary and benefit costs, due to regular annual raises and cost-of-living
increases, as well as increasing headcount relating to library, parks, and recreation facilities.
13 254
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
Table 3 illustrates the difference between program revenues and program expenses. Program
revenues consist of capital and operating grants and contributions, and fees for services. General
City revenues, such as property taxes, sales taxes, transient occupancy taxes, licenses and permits,
and investment earnings, cover the shortfall between program revenues and program expenses.
Table 3
Net (Expense) / Revenue from Services
Governmental Activities
(In Millions)
In FY 2023-24, the net expense for governmental activities decreased by $9.6 million from $103.3
million to $93.7 million, due to a $17 million increase in program revenues primarily in grants and
contributions, offset by a $7.5 million increase in Governmental program expenses, as previously
discussed.
Increase / (Decrease)
2024 2023 Amount %
General government (0.3)$ (12.9)$ 12.6$ (97.7%)
Fire department (30.2) (27.6) (2.6) 9.4%
Police department (37.4) (34.7) (2.7) 7.8%
Public works department 6.9 (3.1) 10.0 (322.6%)
Recreation and community services (21.9) (19.1) (2.8) 14.7%
Library (7.2) (5.7) (1.5) 26.3%
Economic and community development 3.2 6.7 (3.5) (52.2%)
Interest on long-term debt (6.8) (6.9) 0.1 (1.4%)
Total (93.7)$ (103.3)$ 9.6$ (9.3%)
14 255
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
Business-Type Activities
Table 4 shows that total assets and deferred outflows of resources exceed the total liabilities and
deferred inflows of resources as of June 30, 2024 for Business-Type Activities:
Table 4
Business-type Net Position at June 30 (in Millions)
The total net position for Business-Type Activities increased by $4.1 million, or 2.9%, compared
to the prior year. Total assets increased slightly by $0.6 million, or 0.3%, reflecting decreases of
capital assets related primarily to regular depreciation. This was offset somewhat by higher cash
balances due to higher contributions from partner cities and an additional payment made by San
Bruno related to a loan. Total liabilities decreased by $4.4 million due to a lower notes payable
balance at year end and a $0.8 million lower net OPEB liability due to investment gains and regular
attrition during the measurement period.
Increase / (Decrease)
2024 2023 Amount %
Cash and Investments 38.9$ 32.3$ 6.6$ 20.4%
Other assets 2.1 3.2 (1.1) (34.4%)
Capital assets 187.9 192.8 (4.9) (2.5%)
Total assets 228.9 228.3 0.6 0.3%
Deferred outflows related to pension/OPEB 7.1 7.1 0.0 0.0%
Total Deferred outflows of resources 7.1 7.1 0.0 0.0%
Long-term liabilities outstanding 51.3 55.7 (4.4) (7.9%)
Other liabilities 36.7 36.7 0.0 0.0%
Total liabilities 88.0 92.4 (4.4) (4.8%)
Deferred inflows related to pension/OPEB 1.0 0.2 0.8 400.0%
Total deferred inflows of resources 1.0 0.2 0.8 400.0%
Net position:
Net investment in capital assets 132.1 132.8 (0.7) (0.5%)
Restricted 0.0 0.0 0.0 0.0%
Unrestricted 14.9 10.1 4.8 100.0%
Total net position 147.0$ 142.9$ 4.1$ 2.9%
15 256
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
Similar to Governmental Activities and pursuant to GASB 75 and GASB 68 requirements,
respectively, the City, as in prior years, recognized the Net OPEB liability of $5.3 million and Net
Pension Liability of $24 million attributable to Business-Type Activities.
Table 5 below shows the changes in net position for Business-Type Activities:
Table 5
Change in Business-Type Activities Net Position
(In Millions)
Expenses from Business-Type Activities in FY2023-24 increased by $3.9 million to $37.3 million
while total revenues (program and general revenues combined) increased slightly, by $3.3 million
to $39.2 million. The total change in net position of $4.1 million was a decrease of $0.9 million
after transfers compared to the $5 million increase in net position in the prior year. This was largely
due to the recovery of sewer services charge revenues resulting from the reopening of businesses
and more workers returning to work.
Increase / (Decrease)
2024 2023 Amount %
Expenses
Sewer Enterprise 32.0$ 30.6$ 1.4$ 4.6%
Parking District 1.2 1.3 (0.1) (7.7%)
Storm Water 4.1 1.5 2.6 173.3%
Total expenses 37.3 33.4 3.9 11.7%
Revenues
Program Revenues
Charges for Services 27.4 25.4 2.0 7.9%
Operating and Capital grants and contributions 11.8 10.5 1.3 12.4%
Total program revenues 39.2 35.9 3.3 9.2%
General revenues
Investment earnings 1.3 0.3 1.0 333.3%
Total general revenues 1.3 0.3 1.0 333.3%
Excess (deficiency) before transfers 3.2 2.8 0.4 14.3%
Transfers 0.9 2.2 (1.3) (59.1%)
Change in net position 4.1 5.0 (0.9) (18.0%)
Net position - beginning 142.9 137.9 5.0 3.6%
Net position - ending 147.0$ 142.9$ 4.1$ 2.9%
16 257
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
FINANCIAL ANALYSIS OF THE CITY’S FUNDS
Governmental Funds
Governmental funds highlight the City’s near-term inflows, outflows, and balances of spendable
resources. Such information can be helpful in determining the City’s financial condition.
Unrestricted fund balance is a major indicator of designated and uncommitted resources available
for spending in future fiscal years.
At June 30, 2024, the City’s Governmental Funds reported combined fund balances of $328.3
million, an increase of $16.3 million, or 5.2%, compared to the prior year. This was primarily due
to near completion of the bond funded capital improvement projects such as Civic Campus, the
Police Station, and various Street Projects. The General Fund ending fund balance, which includes
Measure W, was $106.3 million, reflecting an increase of $17.7 million, or 20.0%, over the prior
year primarily due to stronger revenues in most major revenue categories and also from the
replenishment of revenue loss from American Rescue Plan Act.
Total Governmental Fund revenues (excluding transfers and special items) increased by $17.5
million, or 8.2%, from $214.7 million to $232.2 million, with increases primarily from interest
income. sales tax, property taxes, and charges for city services. The City saw a steady increase of
property taxes due to a strong real estate market, and investment earnings rose due to sustained
high interest rates and general economic growth.
Total Governmental Fund expenditures (excluding transfers and special items) decreased by $18.5
million, or 7.9%, from $233.3 million in the prior year to $214.7 million in FY 2023-24. This was
mainly due to significant reductions in capital expenditures as certain significant project neared
completion. These reductions were also offset by other departments seeing increases in
expenditures as personnel costs remained high as a result of annual salary adjustment and an
increase in headcounts. Additionally, higher costs of materials and supplies due to high inflation
also resulted in increased expenditures.
Comparison of General Fund Final Budgets to Original Adopted Budget
The budget is initially adopted by the City Council in June, based on revenue projections that are
up to date through May. Between May and the end of the fiscal year, there can be major
fluctuations in revenues depending on the economy and/or actions by the State of California. There
can also be significant changes to departmental expenditure budgets to the extent unforeseen
expenditures occur. In the Fund Financial Statements, the page titled “Statement of Revenues,
Expenditures, and Changes in Fund Balances Budget and Actual” later in this document shows the
initial adopted and final budgets for the General Fund (including Measure W). Changes between
the adopted and final budgets are shown and explained in Table 6:
17 258
Table 6
Comparison of General Fund (excluding transfers) Final Budgets to Original Adopted
Budget (in Thousands)
Original Final Pct Discussion:
Revenues Budget Budget Change Change (Items of more than 5% and $100,000 variance)
Property taxes 47,980$ 49,280$ 1,300$ 2.7%
Sales taxes 39,351 37,951 (1,400) -3.6%
Transient occupancy taxes 14,910 14,000 (910) -6.1%
Reflects taxes on hotel stays and other short term
accommodations, and was revised downwards due to an
expected slower rebound in business travel.
Other taxes 6,950 6,651 (299) -4.3%
Other taxes includes real property transfer tax, business license
and commercial parking tax. In the prior year there was a
midyear budget revision up, however revenue streams from new
business startups and traffic to returned to FY2021-22 levels
leading to a revision downward.
Franchise Fee 4,600 4,600 -
Intergovernmental 3,140 7,765 4,625 147.3%
Reflects multiple federal, state and local grants applied for during
the year, adjustments for Transit Authority grants and the
Metropolitan Transportation Commission grants for street
projects as well as a C/CAG grant for shuttle services as well as
various other projects.
Interest and rentals 3,940 4,450 510 12.9%
This was revised upwards during the year due to sustained high
interest rates that led to better investment performance and
higher income.
Licenses and permits 16,963 12,463 (4,500) -26.5%
A decrease in projections for Building division had led to a
decision to revise the budget downwards during the mid-year
review
Charges for services 9,709 11,569 1,860 19.2%A increase in projections for Planning division had led to a
decision to revise the budget upwards during the mid-year review
Fines and forfeitures 700 700 -
Other 338 338 -
Total 148,581$ 149,767$ 1,186$ 0.8%
Original Final Pct Discussion:
Expenditures Budget Budget Change Change (Items of more than 5% and $100,000 variance)
City Council 269$ 269$ -$
City Clerk 1,265 1,124 (141) -11.1%Overall year end budget realignment between General Fund
departments to ensure proper payroll budget allocations.
City Treasurer 133 133 -
City Attorney 1,109 1,109 -
City Manager 5,407 4,956 (451) -8.3%Overall year end budget realignment between General Fund
departments to ensure proper payroll budget allocations.
Finance 3,992 3,901 (91) -2.3%
Non-Departmental 1,394 1,394 -
Human Resources 2,885 2,849 (36) -1.2%
Economic and Community
Development 8,500 15,074 6,574 77.3%Roll over of purchase orders from the previous year for plan
review and building inspection services.
Fire 32,762 36,751 3,989 12.2%Overall year end budget realignment between General Fund
departments to ensure proper payroll budget allocations.
Police 36,838 37,355 517 1.4%
Public Works 11,954 14,239 2,285 19.1%
A roll over of purchase orders from the prior year, an increase in
expenditures due to grant funding off the Free Shuttle program &
a overall year end budget realignment between General Fund
departments to ensure proper payroll budget allocations.
Library 8,045 8,014 (31) -0.4%
Parks and Recreation 24,675 25,769 1,094 4.4%
Capital Outlays - 79 79 100.0%
Total 139,228$ 153,016$ 13,788$ 9.9%
18 259
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
Analysis of Major Governmental Funds
General Fund
In FY 2023-24, total General Fund revenues, excluding transfers in, were $164.0 million which
was $14.3 million, or 9.5% higher than the final amended budget. Total General Fund
expenditures, excluding transfers out and including encumbrances, ended FY 2023-24 at $139.7
million which was $13.3 million, or 8.6%, lower than the final budget due to carryover of a
significant number of purchase orders.
As of June 30, 2024, the General Fund total fund balance was $106.3 million, $20.7 million of
which was attributable to Measure W. Of the remaining fund balance, $29.67 million was held in
reserve in accordance with city policy which is aligned with the Governmental Finance Officers
Association (GFOA) recommended reserve practice of between 15-20 percent of General Fund
operating revenue. The remaining $56.0 million was held in designation/reserve accounts for
various purposes including unassigned fund balance (available for operational use), encumbrances
(committed expenditure items), capital projects and land held for development.
Revenues. Property tax collections in FY 2023-24 were $56.4 million, which was $7.1 million or
14.3% over final budget, primarily due to the continued strong real estate market and also from
receipt of a higher residual tax allocation from the Successor Agency.
Sales tax revenue, including Measure W, was $39.0 million, which was $1.1 million or 2.7% over
final budget, reflecting sustained consumer spending due to economic growth coupled with
ongoing inflation.
Transient occupancy taxes totaled $14.9 million for the year, which was $0.9 million, or 6.5%,
over the final budget. This category was budgeted conservatively due to the expected lingering
impacts of slower recovery in business travel in the hospitality industry as was seen in the prior
year. However, travel continued its rebound leading to higher hotel occupancy rates and
considerably higher final collections than budget. By way of contrast, pre-pandemic TOT levels
were approximately $17 million (FY2018-19).
Intergovernmental revenues were $6.5 million which was $1.3 million, or 16.3%, lower than final
budget mainly due to the timing of receipt of various grants, many of which are on a reimbursement
basis so that these revenues depend on progress of projects during the year.
Licenses and permits revenues were $14.0 million, which was $1.5 million, or 12.1% higher than
the final budget. This category can be very difficult to budget since receipts depend on the timing
of development projects within the City, which have increased in the current year relative to prior
year.
19 260
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
Charges for services were $13.0 million, which was $1.4 million or 12.1% above budget. This
category was revised upward during the mid-year review due to higher-than-expected receipts at
the time for classes, rentals and child care. The year ended stronger than expected and ultimately
exceeded the original budget.
Measure W revenue increased slightly from $15.6 million in FY2022-23 to $15.8 million in FY
2023-24 and exceeded budget by $0.2 million primarily due to the City’s prudent budget approach
to this volatile revenue category, which ultimately ended up closely matching actual revenue.
Expenditures. Compared to the prior year, General Fund expenditures, excluding transfers and
including encumbrances, increased from $142.6 million to $147.5 million. This was driven by
increased spending on ongoing capital projects specifically relating to public works and library,
parks, and recreation facilities. The city is currently engaged in street and traffic improvement
projects as well as upgrades and construction relating to parks & recreation as well as library
facilities, which has driven the bulk of the increase. This was also offset by reduced expenditures
in other functions, due mainly to lower retiree health and workers’ compensation benefits as well
as lower IT and professional services costs allocation. Overall, due to lesser actual expenditures
incurred on the capital projects than initially budgeted, as well as the reduced general government
costs, the General Fund ended the year with a $5.5 million favorable variance versus the final
budget.
Capital Improvement Funds
The City consolidates and reports its governmental fund-type capital project expenditures in these
funds. Resources consist of transfers from the General Fund, Major and non-Major funds,
developer impact fees, and gasoline taxes and transportation sales taxes from non-Major
governmental funds. Resources also come from federal, state, and local grants, contributions from
other cities, utilities and private developers. From time to time and when financially feasible and
prudent to do so, the City issues bonds which generate proceeds for large-scale public facility
projects.
The Capital Improvement Fund consists of 1) regular capital projects 2) Bond funded Street
Projects ($24 million) and 3) Bond funded Solar Projects ($2 million). The decrease in fund
balance for this fund was mainly due to draw down from bond proceeds to fund the streets projects.
The reduction in fund balance of $5 million for the Capital Improvement for Orange Memorial
Park also resulted from drawdowns from the bond proceeds for the projects.
Entire capital projects are appropriated in one-year, but expended over multiple years, with unspent
appropriations carried forward year-to-year until completion. In FY 2023-24, combined ending
fund balance for Capital Improvement Funds was $70.5 million which decreased $16.1 million
from the combined ending fund balance of $186.6 million in the prior year. As mentioned above,
the decrease was due to the spending down of previous bond proceeds. The Civic Center Campus
and the Capital Improvement Orange Memorial Park Projects were completed in the fall of 2023.
20 261
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
Capital Infrastructure Reserve Fund fund balance was reduced by $1.9 million to $19.4 million
due to expenditures for maintenance and repairs at city facilities and also street projects and
Caltrain station enhancements.
Other Governmental Funds
Presented as a group in the Basic Financial Statements, these funds are individually presented as
Supplementary Information.
It’s worth noting that impact fee funds, presented as non-major funds, received considerable
developer payments during the year owing to the continuing high level of development activity in
the City. This includes $6.6 million in Commercial Linkage Impact Fees which will be used to
provide affordable housing and to support the City’s adopted 2015-2023 Housing Element, and
$10 million in city-wide traffic impact fees used for various street and traffic improvement
projects.
Enterprise Funds
Sewer Enterprise Fund
The Sewer Enterprise fund reported operating revenue (before non-operating revenues and
operating transfers) of $34.6 million in FY2023-24, an increase of $4.5 million, or 15.0%, from
$30.1 million in the prior year. This increase in revenue is due to increased water usage and
therefore larger sewer effluent volumes on which service charges are based. In addition, the
revenue increase was due to Other Cities increase in participation of Operating and Maintenance
Cost sharing. Operating expenses increased $3 million, or 8.0%, from $27.9 million to $30.9
million, due to higher payroll-related expenses.
Parking District Fund
In FY 2023-24, the Parking District fund reported an operating loss (before non-operating revenues
and operating transfers) of $0.2 million which was similar to the loss in the prior year of $0.2
million. Operating revenues and expenses remained flat, with insignificant changes from prior
year, as parking meter and garage usage remained consistent.
21 262
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
Storm Water Fund
The Storm Water Fund is used to account for resources needed to fund storm drain and storm
infrastructure operations, maintenance, capital replacement, and compliance with various federal
and state regulations regarding storm water runoff. Revenues totaled $0.4 million, which is flat
compared to the prior year, primarily from a levy on property owners. Transfers in from other
funds totaled $2.7 million - $0.3 million from the General Fund, $0.7 million from non-Major
Governmental Funds, and $1.7 million from the Sewer Enterprise Fund. Operating expenses in
this fund totaled $4.1 million, an increase of $2.6 million, or 173.3%, from $1.3 million in the
prior year, primarily due to higher payroll-related expenditures as well as for the new storm water
master plan.
CAPITAL ASSETS
Generally accepted accounting principles require the City to add infrastructure to its reportable
capital assets. Infrastructure includes streets, drainage systems, and traffic control and safety
devices. The City has successfully reported on the depreciated value of all such assets acquired or
built since 1980. The City reports the depreciated book value of other types of capital assets such
as buildings, land, equipment and furniture, on the City-wide Statement of Net Position. Such
information is summarized below and is more completely detailed in Note 3 to the Basic Financial
Statements. The City depreciates all of its capital assets, except land and construction in progress.
At June 30, 2024, the City had $757.3 million in capital assets (as shown in table 7 below), net of
depreciation, representing an increase of $31.8 million from the prior year, driven primarily by
construction projects such as the completion of new WQCP digesters and the Civic Center
Campus.
22 263
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
The City’s various capital asset types used in Governmental and Business-Type Activities, are
illustrated in Table 7:
Table 7
Capital Assets (in Millions) at June 30
Increase / (Decrease)
2024 2023 Amount %
Governmental Activities:
Land 77.7$ 72.2$ 5.5$ 7.6%
Buildings and improvements 153.6 150.6 3.0 2.0%
Equipment and vehicles 27.2 25.9 1.3 5.0%
Furniture and fixtures 2.6 2.6 0.0 0.0%
Infrastructure - streets 212.8 208.3 4.5 2.2%
Infrastructure - traffic control devices 17.6 12.6 5.0 39.7%
Infrastructure - storm drains 8.9 8.9 0.0 0.0%
Construction in progress 289.1 260.9 28.2 10.8%
Less accumulated depreciation (220.1) (209.3) (10.8) 5.2%
Totals 569.4$ 532.7$ 36.7$ 6.9%
Business-Type Activities
Land 0.8$ 0.8$ -$ 0.0%
Buildings and improvements 152.2 80.1 72.1 90.0%
Clean water facilities and transmission line 79.9 79.9 0.0 0.0%
Infrastructure - storm drains 6.2 6.2 0.0 0.0%
Infrastructure - streets 7.4 7.4 0.0 0.0%
Equipment and vehicles 19.2 18.5 0.7 3.8%
Construction in progress 14.7 86.2 (71.5) (82.9%)
Less accumulated depreciation (92.5) (86.3) (6.2) 7.2%
Totals 187.9$ 192.8$ (4.9)$ (2.5%)
Total City 757.3$ 725.5$ 31.8$ 4.4%
23 264
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
DEBT ADMINISTRATION
Each of the City’s debt issuances is discussed in detail in Note 5 to the Basic Financial Statements.
A summary of the City’s outstanding debt for the past two fiscal years is shown in table 8
(excluding unamortized bond premiums):
Table 8
Outstanding Debt
(In Millions) at June 30
The decrease of $5.6 million in Governmental Activities outstanding debt stems from debt service
payments of $5.6 million during FY 2023-24.
The decrease of $4.3 million in Business-Type Activities outstanding debt also stems from debt
service payments of $4.3 million made during the fiscal year. This is consistent with the prior year
decrease as well, and relates to the ongoing, regular repayment of the loan balance.
The largest remaining debt obligations are as follows:
-2004, 2008, 2018 State Water Resources Control Board Loans – Original debt:
$83,826,034; 1.8% to 2.5% interest rate; due 4/30/26, 7/15/28, 10/3/42. These loans
were used to improve and expand the City’s Water Quality Control Plant (WQCP).
Loan proceeds were issued as projects progressed. Debt service payment commenced
one year after project completion. WQCP user fees support the debt service payments.
Because of the regional benefits and equity interest in these projects, the City of San
Bruno shares in the loan repayments for the two of the three current loans.
Increase / (Decrease)
Governmental Activities 2024 2023 Amount %
Lease Revenue Bonds 185.1$ 188.4$ (3.3)$ (1.8%)
Plus: Unamortized Bond Premium 30.4 31.8 (1.4) (4.4%)
Loan payable to Successor Agency 1.2 2.1 (0.9) (42.9%)
Total Governmental Activities Outstanding Debt 216.7$ 222.3$ (5.6)$ (2.5%)
Business-type Activities
State Water Resources Board loans 54.5$ 58.4$ (3.9)$ (6.7%)
2005 Sewer Bonds 1.2 1.6 (0.4) (25.0%)
Total Business-type Activities Outstanding Debt 55.7$ 60.0$ (4.3)$ (7.2%)
24 265
CITY OF SOUTH SAN FRANCISCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
For Fiscal Year Ended June 30, 2024
-2020A Lease Revenue Bonds - Original debt: $43,905,000; premium received:
$10,242,530; 4 - 5% interest rate; due June 1, 2046. The bonds were used for Phase I
of the Civic Center Campus project consisting of the planning and construction of a
new Police Station and Dispatch Center for the City of South San Francisco. Measure
W sales tax revenue will fund the repayments. The current outstanding principal
amount as of June 30, 2024 is $39,880,000.
-2021A Lease Revenue Bonds - Original debt: $86,410,000; premium received:
$18,116,565; 4% interest rate; due June 1, 2046. $78,000,000 of the bond proceeds
are to be used for Phase II of the Civic Center Campus project consisting of the design
and construction of the new library, parks and recreation center, council chambers
and landscaping of the immediate surrounding area. $24,000,000 will be used for road
pavement rehabilitation throughout the City, and $2,000,000 will be used for solar
roof installation at the City's Corporation Yard. Measure W sales tax revenue will
fund the repayments. The current outstanding principal amount as of June 30, 2024 is
$78,805,000.
-2022A Lease Revenue Bonds - Original debt: $65,420,000; premium received:
$6,686,317; 4-5.25% interest rate; due June 1, 2046. $49,000,000 of the bond
proceeds are to be used for construction of the new Aquatic Center. $12.3 million will
be used for construction of new ballfields. $2.2 million will be used for replacement
of the playground at Orange Memorial Park. $1.5 million will be used for the
replacement of two bridges over Colma Creek at Orange Memorial Park. Measure W
sales tax revenue will fund the repayments. The current outstanding principal amount
as of June 30, 2024 is $65,420,000.
ECONOMIC OUTLOOK AND MAJOR ACCOMPLISHMENTS
The economic outlook and major accomplishments of the City are discussed in the accompanying
Transmittal Letter.
CONTACTING THE CITY’S FINANCIAL MANAGEMENT
This Annual Comprehensive Financial Report is intended to provide readers with a general
overview of the City’s finances. Questions about this report or requests for additional financial
information should be addressed to the City of South San Francisco, Finance Department, P.O.
Box 711, South San Francisco, CA 94083.
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267
CITY OF SOUTH SAN FRANCISCO
STATEMENT OF NET POSITION AND
STATEMENT OF ACTIVITIES
The Statement of Net Position and the Statement of Activities summarize the entire City’s financial
activities and financial position.
The Statement of Net Position reports the excess of the City’s total assets and deferred outflows of
resources over the City’s total liabilities and deferred inflows of resources, including all the City’s capital
assets and all its long-term debt. The Statement of Net Position focuses the reader on the composition of
the City’s net position, by subtracting total liabilities and deferred inflows of resources from total assets
and deferred outflows of resources.
The Statement of Net Position summarizes the financial position of all the City’s Governmental Activities
in a single column, and the financial position of all the City’s Business-Type Activities in a single
column; these columns are followed by a total column which presents the financial position of the entire
City.
The City’s Governmental Activities include the activities of its General Fund, along with all its Special
Revenue, Capital Projects and Debt Service Funds. Since the City’s Internal Service Funds service these
Funds, their activities are consolidated with Governmental Activities, after eliminating inter-fund
transactions and balances. The City’s Business Type Activities include all its Enterprise Fund activities.
The Statement of Activities reports increases and decreases in the City’s net position. It is also prepared
on the full accrual basis, which means it includes all the City’s revenues and all its expenses, regardless of
when cash changes hands. This differs from the “modified accrual” basis used in the Fund financial
statements, which reflect only current assets, current liabilities, available revenues and measurable
expenditures.
The Statement of Activities presents the City’s expenses first, listed by program, and follow these with
the expenses of its business-type activities. Program revenues—that is, revenues which are generated
directly by these programs—are then deducted from program expenses to arrive at the net expense of each
governmental and business-type program. The City’s general revenues are then listed in the
Governmental Activities or Business-type Activities column, as appropriate, and the Change in Net
Position is computed and reconciled with the Statement of Net Position.
Both these Statements include the financial activities of the City, the City of South San Francisco Capital
Improvements Financing Authority, the Parking Authority of the City of South San Francisco and the
City of South San Francisco Public Facilities Financing Authority that are legally separate but are
component units of the City because they are controlled by the City, which is financially accountable for
the activities. Data for the South San Francisco Conference Center Authority is reflected as a discretely
presented component unit of the City. This data is presented separately from other funds of the City to
reflect operations under control of a governing body with a voting majority which is different from the
City Council.
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269
Component Unit
Primary Government South San Francisco
Governmental Business-Type Conference
Activities Activities Total Center
ASSETS
Cash and investments (Note 2)$310,660,105 $38,859,752 $349,519,857 $4,436,299
Receivables:
Accounts 23,384,093 1,956,947 25,341,040 375,524
Accrued interest 1,831,987 194,830 2,026,817
Loans 1,133,309 1,133,309
Employee loans (Note 1T)100,000 100,000
Leases (Note 10)17,249,557 17,249,557
Deposits 309,790 309,790 42,069
Inventory 574 574
Prepaid items 1,296,700 1,296,700
Restricted cash and investments (Note 2)59,345,147 63 59,345,210
Properties held for redevelopment (Note 1O)3,552,149 3,552,149
Capital assets (Note 3):
Nondepreciable 366,871,612 15,513,216 382,384,828 23,925
Depreciable, net accumulated depreciation 202,506,489 172,337,497 374,843,986 2,431,039
Total Assets 988,241,512 228,862,305 1,217,103,817 7,308,856
DEFERRED OUTFLOWS OF RESOURCES
Related to pension (Note 7)54,672,658 6,074,740 60,747,398
Related to OPEB (Note 9)9,388,568 1,043,174 10,431,742
Total Deferred Outflows of Resources 64,061,226 7,117,914 71,179,140
LIABILITIES
Accounts payable 8,596,619 841,605 9,438,224 351,365
Accrued salaries and benefits 2,359,771 2,359,771 75,709
Accrued interest payable 671,562 753,681 1,425,243
Other payables 4,009,575 182,110 4,191,685
Deposits payable 3,861,996 7,500 3,869,496 508,244
Unearned revenue 4,051,966 44,942 4,096,908
Accrued insurance losses (Note 12):
Due within one year 3,802,759 3,802,759
Due in more than one year 14,434,000 14,434,000
Compensated absences obligation (Note 1M):
Due within one year 6,465,618 693,825 7,159,443
Due in more than one year 3,362,191 311,388 3,673,579
Debt and lease financing obligations (Note 5):
Due within one year 5,170,000 4,433,082 9,603,082
Due in more than one year 211,518,616 51,265,794 262,784,410
Lease liability (Note 10):
Due within one year 370,871
Due in more than one year 1,329,017
Net pension liability - due in more than one year (Note 7) 216,473,465 24,052,607 240,526,072
Net OPEB Liability - due in more than one year (Note 9) 48,338,984 5,370,998 53,709,982
Total Liabilities 533,117,122 87,957,532 621,074,654 2,635,206
DEFERRED INFLOWS OF RESOURCES
Related to pension (Note 7) 455,033 50,559 505,592
Related to OPEB (Note 9) 8,631,517 959,057 9,590,574
Related to leases (Note 10) 16,512,778 16,512,778
Total Deferred Inflows of Resources 25,599,328 1,009,616 26,608,944
NET POSITION (Note 6)
Net investment in capital assets 413,101,538 132,151,837 545,253,375 755,076
Restricted for:
Debt service
Special revenue projects 53,597,615 53,597,615
Capital projects 103,286,310 103,286,310
Redevelopment and community development activities 2,823,118 2,823,118
Total Restricted Net Position 159,707,043 159,707,043
Unrestricted (79,222,293) 14,861,234 (64,361,059) 3,918,574
Total Net Position $493,586,288 $147,013,071 $640,599,359 $4,673,650
See accompanying notes to financial statements
CITY OF SOUTH SAN FRANCISCO
STATEMENT OF NET POSITION
JUNE 30, 2024
29 270
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions
Primary Government
Governmental Activities:
General Government $16,789,551 $9,018,870 $7,471,327
Fire 39,521,911 9,241,357 98,116
Police 40,395,860 2,064,168 905,927
Public Works 28,825,661 18,318,463 8,234,308 $9,198,820
Parks and Recreation 26,613,851 4,247,632 499,078
Library 8,022,064 72,893 773,937
Economic and Community Development 12,148,452 14,136,592 1,186,182
Interest on long term debt 6,810,509
Total Governmental Activities 179,127,859 57,099,975 19,168,875 9,198,820
Business-type Activities
Sewer 32,039,611 25,987,927 8,659,655 2,692,083
Parking District 1,246,726 1,027,298
Storm Water 4,132,098 453,422 525,014
Total Business-type Activities 37,418,435 27,468,647 8,659,655 3,217,097
Total Primary Government $216,546,294 $84,568,622 $27,828,530 $12,415,917
Component Unit
Conference Center $4,989,033 $3,195,770
General revenues:
Taxes:
Property taxes
Sales taxes
Transient occupancy taxes
Franchise Fees
Other taxes
Motor vehicle in lieu, unrestricted
Property taxes in lieu of vehicle license fees
Investment earnings
Gain on sale of capital assets
Miscellaneous
Transfers (Note 4)
Total general revenues, special item and transfers
Change in Net Position
Net Position - Beginning
Net Position - Ending
See accompanying notes to financial statements
CITY OF SOUTH SAN FRANCISCO
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2024
Program Revenues
30 271
Component Unit
South
San Francisco
Governmental Business-Type Conference
Activities Activities Total Center
($299,354)($299,354)
(30,182,438)(30,182,438)
(37,425,765)(37,425,765)
6,925,930 6,925,930
(21,867,141)(21,867,141)
(7,175,234)(7,175,234)
3,174,322 3,174,322
(6,810,509)(6,810,509)
(93,660,189)(93,660,189)
$5,300,054 5,300,054
(219,428)(219,428)
(3,153,662)(3,153,662)
1,926,964 1,926,964
(93,660,189)1,926,964 (91,733,225)
($1,793,263)
52,201,446 52,201,446
39,529,259 39,529,259
14,922,567 14,922,567 1,884,717
5,329,885 5,329,885
7,097,906 7,097,906
81,869 81,869
6,581,499 6,581,499
14,966,581 1,314,069 16,280,650 155,350
48,524 48,524
13,068,935 13,068,935 48,926
(917,154)917,154
152,911,317 2,231,223 155,142,540 2,088,993
59,251,128 4,158,187 63,409,315 295,730
434,335,160 142,854,884 577,190,044 4,377,920
$493,586,288 $147,013,071 $640,599,359 $4,673,650
Primary Government
Net (Expenses) Revenues and Changes in Net Position
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273
FUND FINANCIAL STATEMENTS
Major funds are defined generally as having significant activities or balances in the current year.
The funds described below were determined to be Major Funds by the City in fiscal 2024. Individual non-
major funds may be found in the Supplemental section.
GENERAL FUND
This fund accounts for resources traditionally associated with government, such as administration, public
safety, library, parks maintenance, and recreation, outside of those accounted for in other funds.
CAPITAL IMPROVEMENT CAPITAL PROJECTS FUND
To account for expenditures associated with the acquisition, construction, or improvement of City owned
facilities and infrastructure. Funding comes from the general fund, special revenue funds, grants and fees.
CAPITAL INFRASTRUCTURE RESERVE FUND
Replacement, upgrade, and maintenance of the City’s infrastructure are backlogged, constituting a
significant liability. Funds are set aside in this fund as part of the budget process and as part of the City’s
reserve policy to address the replacement and/or upgrade of the city infrastructure (such as parks,
buildings, facilities, streets, sidewalks, and storm water facilities).
CAPITAL IMPROVEMENT ORANGE MEMORIAL PARK CAPITAL PROJECTS FUND
To account for expenditures associated with the acquisition, construction and installation of certain capital
improvements at the City-owned Orange Memorial Park and pay the costs incurred in connection with the
issuance of the Series 2022A Bonds.
33 274
CITY OF SOUTH SAN FRANCISCO
GOVERNMENTAL FUNDS
BALANCE SHEET
JUNE 30, 2024
Capital Projects Funds
Capital
Capital Improvement
General Capital Infrastructure Orange
Fund Improvement Reserve Memorial Park
ASSETS
Cash and investments (Note 2)$94,701,752 $519,239 $19,146,909 $14
Receivables:
Accounts 16,741,316 7,267,297
Accrued interest 559,583 126,018
Loans
Employee loans (Note 1T)100,000
Leases (Note 10)16,084,447
Due from other funds (Note 4B)200,000
Inventory 574
Restricted cash and investments (Note 2)2,678,464 53,959,071
Properties held for redevelopment (Note 1O)2,823,118
Total Assets $131,110,790 $10,465,000 $19,372,927 $53,959,085
LIABILITIES
Liabilities:
Accounts payable $2,156,534 $3,677,359 $1,080,133
Accrued salaries and benefits 2,359,771
Other payable 480,065 2,081,469 160,752
Deposits payable 505,990
Unearned revenue 1,000,899 1,772,126
Due to other funds (Note 4B)
Total Liabilities 6,503,259 7,530,954 1,240,885
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - accounts receivable 2,874,314 6,953,184
Related to leases (Note 10)15,388,754
Total Deferred Inflows of Resources 18,263,068 6,953,184
FUND BALANCE
Fund Balances (Note 6):
Nonspendable 696,267
Restricted 2,823,118 2,590,861 52,718,200
Committed 24,645,312
Assigned 7,761,552 $19,372,927
Unassigned 70,418,214 (6,609,999)
Total Fund Balances (Deficits)106,344,463 (4,019,138) 19,372,927 52,718,200
Total Liabilities, Deferred Inflows of
Resources and Fund Balances (Deficits)$131,110,790 $10,465,000 $19,372,927 $53,959,085
See accompanying notes to basic financial statements
34 275
Other Total
Governmental Governmental
Funds Funds
$153,162,417 $267,530,331
1,959,236 25,967,849
911,666 1,597,267
1,133,309 1,133,309
100,000
1,165,110 17,249,557
200,000
574
2,707,612 59,345,147
729,031 3,552,149
$161,768,381 $376,676,183
$718,606 $7,632,632
2,359,771
1,223,223 3,945,509
3,356,006 3,861,996
1,278,941 4,051,966
200,000 200,000
6,776,776 22,051,874
9,827,498
1,124,024 16,512,778
1,124,024 26,340,276
696,267
153,831,903 211,964,082
24,645,312
27,134,479
35,678 63,843,893
153,867,581 328,284,033
$161,768,381 $376,676,183
35 276
CITY OF SOUTH SAN FRANCISCO
GOVERNMENTAL FUNDS
BALANCE SHEET - RECONCILIATION OF GOVERNMENTAL
FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
JUNE 30, 2023
Total fund balances reported on the governmental funds balance sheet $328,284,033
Amounts reported for Governmental Activities in the Statement of Net Position are
different from those reported in the Governmental Funds because of the following:
Capital assets used in Governmental Activities are not financial resources and,
therefore, are not reported in the Governmental Funds. 563,868,581
Internal service funds are used by management to charge the cost of management of
communication, telephone, building, fleet maintenance, equipment replacement, workers'
compensation, employee benefits, insurance, and post-retirement healthcare benefits to
individual funds. The assets and liabilities are included in Governmental Activities in the
Statement of Net Position. 29,183,859
The assets and liabilities below are not due and payable in the current period and
therefore are not reported in the funds:
Long-term debt (216,688,616)
Interest payable (671,562)
Deferred outflows related pension 54,672,658
Deferred outflows related to OPEB 9,388,568
Net OPEB liability (48,338,984)
Net pension liability (216,473,465)
Deferred inflows related to OPEB (8,631,517)
Deferred inflows related to pension (455,033)
Compensated absences (7,505,418)
Net position of governmental activities $493,586,288
See accompanying notes to financial statements
36 277
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278
CITY OF SOUTH SAN FRANCISCO
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2024
Capital Projects Funds
Capital
Capital Improvement
General Capital Infrastructure Orange
Fund Improvement Reserve Memorial Park
REVENUES
Property taxes $56,352,378
Sales taxes 39,002,014
Transient occupancy taxes 14,922,567
Franchise Fees 5,329,885
Other taxes 7,097,906
Intergovernmental 6,497,111 $3,750,017
Interest and rentals 7,054,421 $829,323 $2,214,307
Licenses and permits 13,978,818
Charges for services 12,975,439 250,000
Fines and forfeitures 480,957
Other 339,588 2,398,929
Total Revenues 164,031,084 6,148,946 1,079,323 2,214,307
EXPENDITURES
Current:
City Council 301,415
City Clerk 972,958
City Treasurer 170,820
City Attorney 1,719,156
City Manager 3,571,928
Finance 3,267,080
Non-departmental 1,451,360
Human Resources 2,609,554
Fire 36,737,241
Police 37,093,241
Public Works 10,126,863 24,281,112 5,181 4,061,625
Parks and Recreation 22,747,701
Library 7,706,106
Economic and Community Development 11,123,819
Other
Capital Outlay 108,750
Debt service:
Principal repayments
Interest and fiscal charges
Total Expenditures 139,707,992 24,281,112 5,181 4,061,625
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 24,323,092 (18,132,166)1,074,142 (1,847,318)
OTHER FINANCING SOURCES (USES)
Transfers in (Note 4C)6,342,328 11,607,351
Transfers out (Note 4C)(12,880,123)(1,930,678)(3,238,588)
Total Other Financing Sources (Uses)(6,537,795) 11,607,351 (1,930,678)(3,238,588)
Net Change in Fund Balances 17,785,297 (6,524,815)(856,536)(5,085,906)
Fund balances - July 1, as previously reported 88,559,166 2,505,677 20,229,463 57,804,106
Adjustment - changes from major fund to nonmajor fund
Fund balances - July 1, as adjusted 88,559,166 2,505,677 20,229,463 57,804,106
Fund balances (deficits) - June 30 $106,344,463 ($4,019,138) $19,372,927 $52,718,200
See accompanying notes to financial statements
38 279
Capital Projects Funds
(Formerly Major) (Formerly Major)
Capital Capital Other Total
Improvement Improvement Governmental Governmental
Police Station Civic Campus Funds Funds
$2,430,567 $58,782,945
1,035,179 40,037,193
14,922,567
5,329,885
2,539,983 9,637,889
19,273,483 29,520,611
6,555,138 16,653,189
13,978,818
25,325,018 38,550,457
480,957
1,524,575 4,263,092
58,683,943 232,157,603
301,415
972,958
170,820
1,719,156
3,571,928
3,267,080
29,304 1,480,664
2,609,554
84,879 36,822,120
254,809 37,348,050
22,305,868 60,780,649
2,442,487 25,190,188
7,706,106
823,929 11,947,748
1,478,859 1,478,859
6,862,592 6,971,342
4,204,000 4,204,000
8,205,338 8,205,338
46,692,065 214,747,975
11,991,878 17,409,628
19,487,817 37,437,496
(20,555,261) (38,604,650)
(1,067,444)(1,167,154)
10,924,434 16,242,474
331,784 5,703,795 136,907,568 312,041,559
(331,784)(5,703,795)6,035,579
142,943,147 312,041,559
$153,867,581 $328,284,033
39 280
CITY OF SOUTH SAN FRANCISCO
Reconciliation of the
NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS
with the
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2024
NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS $16,242,474
Amounts reported for Governmental Activities in the Statement of Activities are
different because of the following:
Capital Assets Transactions
Governmental funds report capital outlays as expenditures. However, in the Statement of
Activities the cost of those assets is capitalized and allocated over their estimated useful
lives and reported as depreciation expense.
Capital assets additions 46,441,746
Current year depreciation (9,948,099)
Long-Term Debt Payments
Repayment of principal is an expenditure in the governmental funds, but
in the Statement of Net Position the repayment reduces long-term liabilities.
Repayment of principal is added back to fund balance 4,204,000
Amortization of premium is added back to fund balance 1,382,613
Accrual of Non-Current Items
of current financial resources and therefore is not reported as revenue or expenditures in
governmental funds (net change):
Unavailable revenue 5,541,168
Interest payable 12,216
Compensated absences (490,069)
Net pension liability, deferred outflows and inflows of resources (10,981,645)
Net OPEB liability, deferred outflows and inflows of resources 4,258,806
Allocation of Internal Service Fund Activity
Internal service funds are used by management to charge the costs of certain activities to
individual funds. The net revenue of the internal service fund is reported with governmental
activities.2,587,918
CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES $59,251,128
See accompanying notes to financial statements
The amount below included in the Statement of Activities does not require the use
40 281
CITY OF SOUTH SAN FRANCISCO
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amount (Negative)
Resources (inflows):
Property taxes $47,980,000 $49,280,000 $56,352,378 $7,072,378
Sales taxes 39,351,500 37,951,500 39,002,014 1,050,514
Transient occupancy taxes 14,910,000 14,000,000 14,922,567 922,567
Franchise fees 4,600,000 4,600,000 5,329,885 729,885
Other taxes 6,950,000 6,650,000 7,097,906 447,906
Intergovernmental 3,139,827 7,765,466 6,497,111 (1,268,355)
Interest and rentals 3,940,000 4,450,000 7,054,421 2,604,421
Licenses and permits 16,962,894 12,462,894 13,978,818 1,515,924
Charges for services 9,709,257 11,569,271 12,975,439 1,406,168
Fines and forfeitures 700,000 700,000 480,957 (219,043)
Other 337,826 337,826 339,588 1,762
Amounts available for appropriation 148,581,304 149,766,957 164,031,084 14,264,127
Charges to appropriations (outflows):
City Council 269,486 269,487 301,415 (31,928)
City Clerk 1,265,011 1,123,510 972,958 150,552
City Treasurer 133,428 133,428 170,820 (37,392)
City Attorney 1,108,825 1,108,825 1,719,156 (610,331)
City Manager 5,406,710 4,955,637 3,599,862 1,355,775
Finance 3,992,281 3,901,140 3,686,978 214,162
Non-departmental 1,394,367 1,394,368 1,742,622 (348,254)
Human Resources 2,884,524 2,849,228 2,857,825 (8,597)
Fire 32,761,869 36,750,577 37,327,182 (576,605)
Police 36,838,240 37,354,911 37,093,604 261,307
Public Works 11,954,045 14,239,034 11,399,312 2,839,722
Parks and Recreation 24,675,441 25,769,325 24,953,537 815,788
Library 8,044,806 8,013,719 7,712,864 300,855
Economic and Community Development 8,499,933 15,074,057 13,822,659 1,251,398
Capital Outlay 79,112 108,750 (29,638)
Total charges to appropriations 139,228,966 153,016,358 147,469,544 5,546,814
OTHER FINANCING SOURCES (USES)
Transfers in (Note 4C)7,581,177 8,992,379 6,342,328 (2,650,051)
Transfers out (Note 4C)(9,686,750) (26,359,981) (12,880,123) 13,479,858
Total Other Financing Sources (Uses)(2,105,573) (17,367,602) (6,537,795) 10,829,807
NET CHANGE IN FUND BALANCE $7,246,765 ($20,617,003) 10,023,745 $30,640,748
Fund Balance - July 1 88,559,166
Adjustment to budgetary basis:
Encumbrance adjustments 7,761,552
Fund Balance - June 30 $106,344,463
See accompanying notes to financial statements
Budgeted Amounts
41 282
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283
MAJOR PROPRIETARY FUNDS
Proprietary funds account for City operations financed and operated in a manner similar to a private
business enterprise. The intent of the City is that the cost of providing goods and services be financed
primarily through user charges.
SEWER ENTERPRISE FUND
This fund accounts for user charges and debt proceeds supporting the operation, maintenance, and capital
expansion of the wastewater collection and treatment system.
PARKING DISTRICT FUND
This fund accounts for meter and parking permit fees used to acquire and maintain parking facilities.
STORM WATER FUND
This fund accounts for user charges sustaining the Storm Water Management Program mandated by state
and federal authorities.
43 284
CITY OF SOUTH SAN FRANCISCO
PROPRIETARY FUNDS
STATEMENT OF NET POSITION
JUNE 30, 2024
Governmental
Business-type Activities - Enterprise Funds Activities
Sewer Parking Storm Internal
Enterprise District Water Total Service Funds
ASSETS
Current assets:
Cash and investments (Note 2)$31,869,399 $3,642,161 $3,348,192 $38,859,752 $43,129,774
Receivables:
Accounts 1,940,954 5,981 10,012 1,956,947 290,558
Accrued interest 154,599 22,445 17,786 194,830 234,720
Deposits 309,790
Prepaid items 1,296,700
Restricted cash and investments (Note 2)63 63
Total current assets 33,965,015 3,670,587 3,375,990 41,011,592 45,261,542
Noncurrent assets:
Capital assets (Note 3):
Nondepreciable 1,344,864 421,149 13,747,203 15,513,216
Depreciable, net accumulated depreciation 161,823,775 9,007,935 1,505,787 172,337,497 5,509,520
Total non-current assets 163,168,639 9,429,084 15,252,990 187,850,713 5,509,520
Total Assets 197,133,654 13,099,671 18,628,980 228,862,305 50,771,062
DEFERRED OUTFLOWS OF RESOURCES
Related to pension (Note 7)6,074,740 6,074,740
Related to OPEB (Note 9)1,043,174 1,043,174
Total Deferred Outflows of Resources 7,117,914 7,117,914
LIABILITIES
Current liabilities:
Accounts payable 615,294 7,068 219,243 841,605 963,987
Other payable 36,058 146,052 182,110 64,066
Accrued interest payable 753,681 753,681
Deposits payable 7,500 7,500
Unearned revenue 44,942 44,942
Due to other funds (Note 4B)
Accrued insurance loss (Note 12)3,802,759
Compensated absences obligation (Note 1M)643,212 6,594 44,019 693,825 1,278,335
Current portion of long-term debt (Note 5)4,433,082 4,433,082
Total current liabilities 6,533,769 13,662 409,314 6,956,745 6,109,147
Noncurrent liabilities:
Accrued insurance losses (Note 12)14,434,000
Compensated absences obligation (Note 1M) 298,251 13,137 311,388 1,044,056
Noncurrent portion of long-term debt (Note 5)51,265,794 51,265,794
Net pension liability (Note 7)24,052,607 24,052,607
Net OPEB liability (Note 9)5,370,998 5,370,998
Total noncurrent liabilities 80,987,650 13,137 81,000,787 15,478,056
Total Liabilities 87,521,419 26,799 409,314 87,957,532 21,587,203
DEFERRED INFLOWS OF RESOURCES
Related to pension (Note 7)50,559 50,559
Related to OPEB (Note 9)959,057 959,057
Total Deferred Inflows of resources 1,009,616 1,009,616
NET POSITION:
Net investment in capital assets 107,469,763 9,429,084 15,252,990 132,151,837 5,509,520
Unrestricted 8,250,770 3,643,788 2,966,676 14,861,234 23,674,339
Total Net Position $115,720,533 $13,072,872 $18,219,666 $147,013,071 $29,183,859
See accompanying notes to financial statements
44 285
CITY OF SOUTH SAN FRANCISCO
PROPRIETARY FUNDS
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION
FOR THE YEAR ENDED JUNE 30, 2024
Governmental
Business-type Activities - Enterprise Funds Activities
Sewer Parking Storm Internal
Enterprise District Water Total Service Funds
OPERATING REVENUES
Charges for services $25,844,338 $451,722 $26,296,060 $34,876,208
Other cities' participation 8,659,655 8,659,655
Permit fees 143,589 143,589
Parking fees $1,027,298 1,027,298
Total Operating Revenues 34,647,582 1,027,298 451,722 36,126,602 34,876,208
OPERATING EXPENSES
Personnel expenses 11,824,025 362,347 1,239,132 13,425,504 21,003,586
Professional services 2,916,770 210,517 195,187 3,322,474 1,029,955
OPEB Expenses 535,039 1,613 536,652
Program supplies 2,233,224 69,000 2,541,029 4,843,253 2,346,366
Insurance 357,456 3,094 360,550 3,536,800
Self-insurance and claims 3,274,637
Repair and maintenance 1,704,928 42,514 1,747,442 1,053,697
Rents 1,689,059 1,689,059
Utilities 1,757,657 204,430 18,560 1,980,647 141,932
Administration 1,786,837 147,401 54,354 1,988,592
Depreciation 6,038,100 251,418 33,651 6,323,169 1,266,646
Other 75,514 4,577 80,091 649,434
Total Operating Expenses 30,918,609 1,246,726 4,132,098 36,297,433 34,303,053
Operating Income (Loss)3,728,973 (219,428) (3,680,376) (170,831)573,155
NONOPERATING REVENUES (EXPENSES)
Interest income 1,049,306 148,173 116,590 1,314,069 1,548,846
Gain on dispositions of capital assets 48,524
Interest expense (1,121,002)(1,121,002)
Other 1,700 1,700 167,393
Total Nonoperating Revenues (Expenses)(71,696)148,173 118,290 194,767 1,764,763
Income (loss) before contributions and transfers 3,657,277 (71,255) (3,562,086)23,936 2,337,918
TRANSFERS
Capital subventions and grants 2,692,083 525,014 3,217,097
Transfers in (Note 4C)4,327 2,657,131 2,661,458 250,000
Transfers (out) (Note 4C)(1,744,304)(1,744,304)
Change in Net Position 4,609,383 (71,255) (379,941) 4,158,187 2,587,918
Net Position - July 1 111,111,150 13,144,127 18,599,607 142,854,884 26,595,941
Net Position - June 30 $115,720,533 $13,072,872 $18,219,666 $147,013,071 $29,183,859
See accompanying notes to financial statements
45 286
CITY OF SOUTH SAN FRANCISCO
PROPRIETARY FUNDS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2024
Governmental
Business-type Activities - Enterprise Funds Activities
Sewer Parking Storm Internal
Enterprise District Water Total Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers $33,358,844 $1,030,598 $879,629 $35,269,071
Cash payments to suppliers for goods and services (13,329,350) (634,648) (2,559,718) (16,523,716) ($8,098,419)
Cash payments to employees for services (11,086,472) (358,483) (1,233,559) (12,678,514) (20,890,526)
Cash received from interfund service provided 35,209,359
Cash payments for judgments and claims (2,321,940)
Net Cash Provided by (Used in) Operating Activities 8,943,022 37,467 (2,913,648) 6,066,841 3,898,474
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers in 4,327 2,657,131 2,661,458 250,000
Transfers out (1,744,304)(1,744,304)
Net Cash Provided by Noncapital Financing Activities (1,739,977)2,657,131 917,154 250,000
CASH FLOWS FROM CAPITAL
AND RELATED FINANCING ACTIVITIES
Proceeds from issuance of debt 1,776,356 1,776,356
Principal paid on long-term debt (4,368,202)(4,368,202)
Interest paid on long-term debt (1,131,820)(1,131,820)
Subventions and grants 2,692,083 525,014 3,217,097
Acquisition of capital assets, net (856,807)(493,767) (1,350,574) (1,447,666)
Proceeds from the sale of capital assets 48,524
Net Cash Used in Capital and Related Financing Activities (1,888,390)31,247 (1,857,143) (1,399,142)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received (paid)671,446 97,558 80,306 849,310 1,011,995
Changes in fair value of investments 320,913 46,591 36,920 404,424 487,229
Net Cash Provided by Investing Activities 992,359 144,149 117,226 1,253,734 1,499,224
Net Increase (Decrease) in cash and cash equivalents 6,307,014 181,616 (108,044) 6,380,586 4,248,556
Cash and cash equivalents, beginning 25,562,448 3,460,545 3,456,236 32,479,229 38,881,218
Cash and cash equivalents, ending $31,869,462 $3,642,161 $3,348,192 $38,859,815 $43,129,774
Reconciliation of operating income (loss) to net cash
provided by operating activities:
Operating income (loss)$3,728,973 ($219,428) ($3,680,376) ($170,831)$573,155
Adjustments to reconcile operating income (loss)
to cash flows from operating activities:
Depreciation 6,038,100 251,418 33,651 6,323,169 1,266,646
Other non-operating revenue (expenses)1,700 1,700 167,393
Net change in assets and liabilities:
Accounts and lease receivables (1,284,738)3,300 426,207 (855,231)165,758
Deposit
Prepaid items 61,584
Accounts payable (64,260)(1,624) 153,550 87,666 632,455
Other payable (208,606)(63) 146,047 (62,622)(115,659)
Unearned revenue (4,000)(4,000)
Accrued insurance losses 952,697
(Decrease) increase due to retirement system 1,152,627 1,152,627
(Decrease) increase due to OPEB (473,201)(473,201)
Compensated absence obligations 58,127 3,864 5,573 67,564 194,445
Net Cash Provided by (Used in) Operating Activities $8,943,022 $37,467 ($2,913,648) $6,066,841 $3,898,474
See accompanying notes to basic financial statements
46 287
FIDUCIARY FUNDS
These funds are used to account for assets held by the City as an agent for individuals, private
organizations, and other governments. The financial activities of these funds are excluded from the
government-wide financial statements, but are presented in separate Fiduciary Fund financial statements.
SUCCESSOR AGENCY PRIVATE PURPOSE TRUST FUND
The Fund is used to account for the activities of the Successor Agency to the former Redevelopment
Agency of the City of South San Francisco.
CUSTODIAL FUNDS are used to report resources, not in a trust, that are held by the City for other
parties outside of the City’s reporting entity.
47 288
Successor
Agency
Private Purpose
Trust Fund Custodial Funds
ASSETS
Cash and investments (Note 2)$129,172
Accounts receivable $141,304
Interest receivable 15,653 1,066
Advances to the City (Note 5) 1,166,152
Loans receivable (Note 14B) 80,572
Restricted cash and investments (Note 2) 10,945,347 2,447,652
Capital assets (Note 14C):
Nondepreciable 111,219
Depreciable, net accumulated depreciation 224,938
Total Assets 12,685,185 2,577,890
LIABILITIES
Accounts payable 2,038
Total Liabilities 2,038
NET POSITION
Held in trust for other purposes 12,683,147
Restricted for others 129,894
Restricted for bondholders 2,447,996
Total Net Position $12,683,147 $2,577,890
See accompanying notes to financial statements
CITY OF SOUTH SAN FRANCISCO
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
JUNE 30, 2024
48 289
CITY OF SOUTH SAN FRANCISCO
FIDUCIARY FUNDS
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FOR THE YEAR ENDED JUNE 30, 2023
Successor
Agency
Private Purpose
Trust Fund Custodial Funds
ADDITIONS
Property taxes $1,036,213
Plan contributions 53,635
Interest and rentals $642,233 122,612
Other 23,281
Total Additions 665,514 1,212,460
DEDUCTIONS
Economic and Community Development 11,841,451
Professional services 24,801
Payments to bondholders 962,493
Depreciation 6,593
Total Deductions 11,848,044 987,294
Change in net position (11,182,530) 225,166
NET POSITION
Beginning of the year 23,865,677 2,352,724
End of the year $12,683,147 $2,577,890
See accompanying notes to financial statements
49 290
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291
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Description of the Financial Reporting Entity
As required by generally accepted accounting principles, the financial statements present the City
of South San Francisco (the City) as the Primary Government, with its component units for which
the City is considered financially accountable. The component units discussed below are
included in the City's reporting entity because of the significance of their operational and
financial relationships with the City.
B. Description of Blended Component Units
The accompanying basic financial statements include all funds and boards and commissions that
are controlled by the City Council. The basic financial statements include the City’s blended
component units, entities for which the City is considered to be financially accountable. A
blended component unit, although a legally separate entity, is in substance, part of the City’s
operations and so data from this unit is combined with the City. The City’s following blended
component units are described below.
The City of South San Francisco Capital Improvements Financing Authority is a joint
exercise of powers authority created in 1991 between the City and the City of South San
Francisco former Redevelopment Agency. The Capital Improvements Financing Authority is
authorized to borrow money through the purchase or issuance of bonds, notes, or other
obligations for the purpose of making loans to the City and other public entities to finance capital
improvements. The City Council members serve as the Board of Directors. The Capital
Improvements Financing Authority did not have any activity during fiscal year 2024. Separate
financial statements are not issued for the Capital Improvements Financing Authority.
The Parking Authority of the City of South San Francisco was formed in October 2019
pursuant to the California Parking Law of 1949, Streets and Highways Code Section 32500, et
seq. The City Council members serve as the Board of Directors. The financial activities of the
Parking Authority are included in the Parking District Enterprise Fund. Separate financial
statements are not issued for the Parking Authority.
The City of South San Francisco Public Facilities Financing Authority is a joint exercise of
powers authority created in December 2019 between the City and the Parking Authority. The
Public Facilities Financing Authority is authorized to borrow money through the purchase or
issuance of bonds, notes, or other obligations for the purpose of making loans to the City or the
Parking Authority and other public or private entities to finance capital improvements. The City
Council members serve as the Board of Directors. The financial activities of the Public Facilities
Financing Authority are included in the Capital Improvements Police Station, Capital
Improvements Civic Campus and Capital Improvement Orange Memorial Park Capital Projects
Funds. Separate financial statements are not issued for the Public Facilities Financing Authority.
51 292
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
C.Description of Discrete Component Unit
The City of South San Francisco Conference Center Authority was established in 1992 to
manage and operate the South San Francisco Conference Center. The Authority is governed by a
Board of nine commissioners consisting of two Council members and seven representatives from
various businesses appointed by City Council.
The Authority does not meet the criteria of a blended component unit, since the City Council is
not the Authority’s governing body and the Authority does not provide services entirely to the
City. However, the City is financially accountable and is able to impose its will on the Authority.
The Authority is therefore considered a discrete component unit with its financial data reported
separately from the financial data of the City.
The City of South San Francisco Conference Center Authority financial statements may be
obtained from the Authority at 255 South Airport Boulevard, South San Francisco, CA 94080.
D.South San Francisco Housing Authority
The South San Francisco Housing Authority was established by the City of South San
Francisco in 1955 under the provisions of the State Health and Safety Code to address a shortage
of low income housing in the City. Although the City Council appoints the Authority
Commissioners, the City Council can only remove those appointed Commissioners for
inefficiency, neglect of duty or misconduct. The Housing Authority operates independent of the
City and the City is not financially accountable for the Housing Authority. Therefore, the
operations of the Housing Authority are not included in the financial reporting entity of the City.
E.Basis of Presentation
Government-wide Statements – The Statement of Net Position and the Statement of Activities
display information about the primary government (the City) and its component units. These
statements include the financial activities of the overall City government, except for fiduciary
activities. Interfund transfers and amounts owed between funds within the primary government
have been eliminated from the statements. Amounts representing interfund services and uses
remain in the statements. These statements distinguish between the governmental and business-
type activities of the City. Governmental activities generally are financed through taxes,
intergovernmental revenues, and other nonexchange transactions. Business-type activities are
financed in whole or in part by fees charged to external parties.
The Statement of Activities presents a comparison between direct expenses and program revenues
for each segment of the business-type activities of the City and for each function of the City’s
governmental activities. Direct expenses are those that are specifically associated with a program
or function and, therefore, are clearly identifiable to a particular function. Program revenues
include (a) charges paid by the recipients of goods or services offered by the programs, (b) grants
and contributions that are restricted to meeting the operational needs of a particular program and
(c)fees, grants and contributions that are restricted to financing the acquisition or construction of
capital assets. Revenues that are not classified as program revenues, including all taxes, are
presented as general revenues.
52 293
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Fund Financial Statements: The fund financial statements provide information about the City’s
funds, including fiduciary funds and blended component units. Separate statements for each fund
category – governmental, proprietary, and fiduciary – are presented. The emphasis of fund
financial statements is on major individual governmental and enterprise funds, each of which is
displayed in a separate column. All remaining governmental and enterprise funds are aggregated
and reported as nonmajor funds.
Proprietary fund operating revenues, such as charges for services, result from exchange
transactions associated with the principal activity of the fund. Exchange transactions are those in
which each party receives and gives up essentially equal values. Nonoperating revenues, such as
subsidies and investment earnings, result from nonexchange transactions or ancillary activities.
F. Major Funds
Major funds are defined as funds that have either assets, liabilities, revenues or
expenditures/expenses equal to ten percent of their fund-type total and five percent of the grand
total. The General Fund is always a major fund. The City may also select other funds it believes
should be presented as major funds.
The City reported the following major governmental funds in the accompanying financial
statements:
General Fund – Accounts for resources traditionally associated with government, such as
administration, public safety, library, parks, maintenance, and recreation, outside of those
accounted for in other funds.
Capital Improvement Capital Projects Fund – Accounts for expenditures associated with the
acquisition, construction, or improvement of City-owned facilities and infrastructure. Funding
comes from the General Fund, Special Revenue funds, grants and fees.
Capital Infrastructure Reserve Fund – Replacement, upgrade, and maintenance of the City’s
infrastructure are backlogged, constituting a significant liability. Funds are set aside in this fund
as part of the budget process and as part of the City’s reserve policy to address the replacement
and/or upgrade of the city infrastructure (such as parks, buildings, facilities, streets, sidewalks,
and storm water facilities).
Capital Improvement Orange Memorial Park Capital Projects Fund – Accounts for
expenditures associated with the acquisition, construction, and installation of certain capital
improvements at the City-owned Orange Memorial Park and pay the costs incurred in connection
with the issuance of the Series 2022A Bonds.
53 294
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
The City reported all enterprise funds as major funds in the accompanying financial statements.
The enterprise funds are:
Sewer Enterprise Fund – Accounts for user charges and debt proceeds supporting the operation,
maintenance, and capital expansion of the wastewater collection and treatment system.
Parking District Fund – Accounts for meter and parking permit fees used to acquire and
maintain parking facilities.
Storm Water Fund – Accounts for user charges sustaining the Storm Water Management
Program mandated by state and federal authorities.
The City also reports the following fund types:
Internal Service Funds – These funds account for City services, self-insurance, health and
retirement benefits, and equipment replacement; all of which are provided to other departments
on a cost-reimbursement basis.
Fiduciary Funds – The Fiduciary fund financial statements normally include a Statement of Net
Position and a Statement of Changes in Fiduciary Net Position. The financial activities of the
funds are excluded from the government-wide financial statements. The City’s fiduciary funds
represent a private purpose trust fund and custodial funds. The Successor Agency Private-
Purpose Trust Fund accounts for the accumulation of resources to be used for payments at
appropriate amounts and times in the future. Custodial funds are used to account for assets held
by the City on behalf of other agencies for other purposes. The City’s Custodial Funds include
the Employee Deferred Comp Trust Oversight Fund and the Community Facilities District 2021-
01, which accounted for payments of special assessment bonds.
G.Basis of Accounting
The government-wide, proprietary, fiduciary, and discretely presented component unit financial
statements are reported using the economic resources measurement focus and the full accrual
basis of accounting. Revenues are recorded when earned and expenses are recorded at the time
liabilities are incurred, regardless of when the related cash flows take place.
Governmental funds are reported using the current financial resources measurement focus and
the modified accrual basis of accounting. Under this method, revenues are recognized when
measurable and available. The City considers all revenues reported in the governmental funds to
be available if the revenues are collected within sixty days after year-end. Expenditures are
recorded when the related fund liability is incurred, except for principal and interest on long-term
debt, including lease liabilities, claims and judgments, and compensated absences, which are
recognized as expenditures to the extent they have matured. General capital asset acquisitions,
including entering into contracts giving the City the right to use leased assets and right to use
subscription assets, are reported as expenditures in governmental funds. Proceeds from long-term
debt and financing through leases are reported as other financing sources.
Those revenues susceptible to accrual are property and sales taxes, certain intergovernmental
revenues, interest revenue, licenses and permits, charges for services, fines and forfeitures. Sales
taxes collected and held by the state at year end on behalf of the City are also recognized as
revenue. Other receipts and taxes are recognized as revenue when the cash is received.
54 295
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Non-exchange transactions, in which the City gives or receives value without directly, receiving
or giving equal value in exchange, include taxes, grants, entitlements, and donations. On the
accrual basis, revenue from taxes is recognized in the fiscal year for which the taxes are levied or
assessed. Revenue from grants, entitlements, and donations is recognized in the fiscal year in
which all eligibility requirements have been satisfied. Under the terms of grant agreements, the
City may fund certain programs with a combination of cost-reimbursement grants, categorical
block grants, and general revenue. Thus, both restricted and unrestricted net position may be
made available to finance program expenditures. The City’s policy is to first apply restricted
grant resources to such programs, followed by general revenues if necessary.
The City considers restricted shared state revenues such as gasoline taxes and public safety sales
taxes, restricted locally imposed transportation sales taxes, fines, forfeitures, licenses, permits,
charges for services, and program grants as program revenues.
H. Budgets, Budgetary Accounting, and Encumbrances
The City is not legally required to budget any of its funds, but does so to enhance City
management's effectiveness in their financial planning efforts and to enhance control over the
City's operations. Budgets are adopted on a modified accrual basis, except for encumbrances and
for the Capital Improvement Fund. Encumbrances are considered expenditures in the year of the
purchase order issuance. All Capital Projects Funds are adopted on a multi-year project basis with
unexpended and unencumbered budgets reappropriated in the following year. The City operates
under the general laws of the State of California (the State) and annually adopts a budget effective
July 1 for the ensuing fiscal year for the General Fund; Special Revenue funds, except the Transit
Station Enhancement In-Lieu Fee Special Revenue Fund; Capital Projects Funds; and Enterprise
funds.
The budget is adopted by the City Council and controlled at the department level for the General
Fund and at the fund level or lower for all other funds with adopted budgets. From the effective
date of the budget, the amounts stated therein as proposed expenditures become appropriations to
the various City departments. The City Council may amend the budget by resolution during the
fiscal year. The department heads may authorize transfers within one object category within the
same department within a fund. The City Manager may authorize transfers between object
categories and departments within a fund.
All appropriations lapse at year-end, except for capital projects and encumbrances. Original
adopted budgets and final amended budgets are presented in the basic financial statements.
Supplementary budget appropriations were necessary during the year ended June 30, 2024.
Encumbrance accounting, under which, purchase orders, contracts and other commitments for the
expenditure of funds are recorded in order to reserve that portion of the applicable appropriation,
is employed as an extension of the budgetary process. Encumbrances outstanding at year-end are
reported as a component of fund balances since they do not constitute expenditures or liabilities.
Encumbrances are reappropriated in the following year.
The budgetary comparison statements present comparisons of the legally adopted budget with
actual charges to appropriations on a budgetary basis. In order to provide a meaningful
comparison, the actual charges on a budgetary basis include encumbrances, which is a basis that
differs significantly from those used to present financial statements in conformity with generally
accepted accounting principles.
55 296
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Certain indirect costs are included in program expenses reported for individual functions and
activities.
I. Expenditures in Excess of Appropriations – The City’s General Fund had the following
departmental expenditures in excess of appropriations and other funds had expenditures in excess
of appropriations for the year ended June 30, 2024:
Expenditures in
Excess of Budget
(Non GAAP
Legal Basis)
General Fund:
City Council $31,928
City Treasurer 37,392
City Attorney 610,331
Non-departmental 348,254
Human Resources 8,597
Fire 576,605
Capital Outlay 29,638
Non-Major Funds:
Supplemental Law Enforcement Services Special Revenue Fund 28,029
City Programs Special Revenue Fund 774,354
Sufficient resources were available within each fund to finance these excesses.
J. Cash Equivalents – For purposes of the statement of cash flows, the City considers all highly
liquid investments (including all restricted assets) with maturity of three months or less when
purchased to be cash equivalents. The City maintains a cash and investment pool that is available
for use by all funds. As the proprietary funds' share of this pool is readily available when needed,
such share is also considered to be cash equivalent. Deposit assets in the proprietary funds are
related to insurance and benefits and are not considered cash equivalents for purposes of the
statement of cash flows.
K. Inventory and Prepaid Items – consist of consumable supplies. Inventory is stated at cost (first-
in, first-out method). The costs are recorded as expenditures at the time the individual inventory
or prepaid item is consumed. Reported inventory and prepaid items are equally offset by a fund
balance reservation, which indicates that they do not constitute "available spendable resources"
even though they are a component of net current assets.
L.Capital Assets – Donated capital assets, donated works of art and similar items, and capital assets
received in a service concession arrangement are valued at acquisition value. All other capital assets
are valued at historical cost or estimated historical cost if actual historical cost is not available
except for intangible right to‐use lease assets, the measurement of which is discussed in Note 10
below and intangible right to use subscription assets, the measurement of which is discussed in
Note 1R below.
56 297
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
The purpose of depreciation is to spread the cost of capital assets equitably among all users over
the life of these assets. The amount charged to depreciation expense each year represents that
year’s pro rata share of the cost of capital assets.
Depreciation is provided using the straight-line method which means the cost of the asset is
divided by its expected useful life in years and the result is charged to expense each year until the
asset is fully depreciated. The City and Authority have assigned the useful lives listed below to
capital assets and right to use leased building:
City
Buildings 50 years
Clean water facilities and transmission lines 40 years
Improvements 30 years
Machinery and equipment 5-20 years
Furniture and fixtures 12 years
Infrastructure 20-40 years
Right to use leased building 30 years
Authority
Buildings 30-40 years
Improvements 5-10 years
Machinery and vehicles 5-10 years
Furniture and fixtures 5-10 years
Food service equipment 5-15 years
Kitchen tableware 5-10 years
Office and maintenance equipment 2-5 years
Major outlays for capital assets and improvements are capitalized as projects are constructed.
The capitalization level is $20,000 for vehicles, and $100,000 for all else, including all other
equipment that is not a vehicle.
M. Vacation and Sick Pay – are accrued as earned. Upon termination, employees are paid for all
unused vacation at their current hourly rates. After five to twenty years of employment, one half
of accumulated sick leave becomes vested, up to a maximum amount as specified under labor
contract provisions. The vested portion is available for current use or, if unused, is payable at
termination or retirement.
57 298
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
The long-term portion of the liability for compensated absences for governmental fund type
operations is recorded as compensated absences in the government-wide financial statements. The
portion expected to be permanently liquidated is recorded in the Health and Retirement Benefits
Internal Service Fund. Proprietary fund liabilities are recorded within their respective funds.
The changes of the compensated absences were as follows:
Governmental Business-Type
Activities Activities Total
Beginning Balance $9,143,295 $937,649 $10,080,944
Additions 7,067,577 785,301 7,852,878
Payments (6,383,063) (717,737) (7,100,800)
Ending Balance $9,827,809 $1,005,213 $10,833,022
Current Portion $6,465,618 $693,825 $7,159,443
Compensated absences are liquidated by the fund that has recorded the liability. The long-term
portion of governmental activities compensated absences is liquidated primarily by the Health
and Retirement Benefits Internal Service Fund.
N.Property Tax Levy, Collection and Maximum Rates – State of California Constitution Article
XIII A provides that the combined maximum property tax rate on any given property may not
exceed 1% of its assessed value unless an additional amount for general obligation debt has been
approved by voters. Assessed value is calculated at 100% of market value as defined by Article
XIII A and may be adjusted by no more than 2% per year unless the property is sold, transferred,
or substantially improved. The State Legislature has determined the method of distribution of
receipts from a 1% tax levy among the counties, cities, school districts and other districts. The
County of San Mateo assesses properties, bills for and collects property taxes on the schedule that
follows:
Secured Unsecured
Valuation/lien dates January 1 January 1
Levy dates July 1 July 1
Due dates (delinquent as of) 50% on November 1 (December 10) July 1 (August 31)
50% on February 1 (April 10)
The term "unsecured" refers to taxes on personal property other than land and buildings. These
taxes are secured by liens on the property being taxed.
Property taxes levied are recorded as revenue and receivables when they are collected during the
fiscal year of levy or within 60 days of year-end.
58 299
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
O. Properties held for redevelopment – is stated at the lower of historical cost or net realizable value
(equal to agreed-upon sales price if a disposition and development agreement has been reached
with a developer).
P. Unbilled Services – for the Sewer Rental Enterprise Fund are accrued at year-end.
Q. Deferred Outflows/Inflows of Resources – In addition to assets, the statement of financial
position or balance sheet reports a separate section for deferred outflows of resources. This
separate financial statement element, deferred outflows of resources, represents a consumption of
net assets or fund balance that applies to a future period(s) and so will not be recognized as an
outflow of resources (expense/expenditure) until then. In addition to liabilities, the statement of
financial position or balance sheet reports a separate section for deferred inflows of resources.
This separate financial statement element, deferred inflows of resources, represents an acquisition
of net assets or fund balance that applies to a future period(s) and so will not be recognized as an
inflow of resources (revenue) until that time.
R.Fair Value Measurements – Fair value is defined as the price that would be received to sell an
asset or paid to transfer a liability in an orderly transaction between market participants at the
measurement date. The City categorizes its fair value measurements within the fair value
hierarchy established by generally accepted accounting principles. The fair value hierarchy
categorizes the inputs to valuation techniques used to measure fair value into three levels based
on the extent to which inputs used in measuring fair value are observable in the market.
Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2 inputs are inputs – other than quoted prices included within level 1 – that are observable
for an asset or liability, either directly or indirectly.
Level 3 inputs are unobservable inputs for an asset or liability.
If the fair value of an asset or liability is measured using inputs from more than one level of the
fair value hierarchy, the measurement is considered to be based on the lowest priority level input
that is significant to the entire measurement.
S. Subscription Based Information Technology Arrangements (SBITAs) – A SBITA is a contract
that conveys control of the right to use another party’s (a SBITA vendor’s) IT software, alone or
in combination with tangible capital assets (the underlying IT assets), as specified in the contract
for a period of time in an exchange or exchange-like transaction.
At the commencement of a SBITA, the City initially measures the subscription liability at the
present value of payments expected to be made during the contract term. Subsequently, the
subscription liability is reduced by the principal portion of payments made. The subscription asset
is initially measured as the initial amount of the subscription liability, adjusted for payments
made at or before the SBITA commencement date, plus certain initial direct costs. Subsequently,
the subscription asset is amortized on a straight‐line basis over shorter of the subscription term or
the useful life of the underlying IT assets. The City recognizes subscription asset with an initial,
individual value of $1,000,000 or more, based on the present value of future subscription
payments remaining at the start of the agreement.
59 300
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Key estimates and judgments related to SBITAs include how the City determines (1) the discount
rate it uses to discount the expected subscription payments to present value, (2) subscription term,
and (3) subscription payments as follows:
•The City uses the interest rate charged by the IT vendor as the discount rate. When the
interest rate charged by the IT vendor is not provided, the City generally uses its
estimated incremental borrowing rate as the discount rate for subscription liabilities.
•The subscription term includes the noncancellable period of the subscription.
The City monitors changes in circumstances that would require a remeasurement of its
subscription and will remeasure the subscription asset and liability if certain changes occur that
are expected to significantly affect the amount of the subscription liability.
Subscription assets are reported with other capital assets and subscription liabilities are reported
in the statement of net position. The City did not have any subscription agreements that met the
capitalization threshold as of June 30, 2024.
T. Employee Downpayment Assistance Loan Program – The City established an employee down
payment assistance loan program in 2017 and appropriated $1 million for the program, offering a
loan of up to $100,000 to full-time employees that have passed their probationary period and are
a first time homebuyer (meaning they have not owned a home in three years). The employee
borrower is required to put down at least 3% of the purchase price and the loan term is up to 30
years and the home must be located within the counties of San Francisco and San Mateo. The
loan does not bear interest, but is instead a shared appreciation loan. The loan becomes due and
payable upon transfer of title, the home is no longer owner-occupied, upon a cash-out refinance,
and/or when the employee no longer works for the City (the employee would have 12 months to
refinance and repay the loan, with a one-time extension for a documented hardship).
In August 2023, the City loaned $100,000 to a City employee for the purpose of purchasing a
home. The loan is secured by a deed of trust, has a term of 30 years and the shared appreciation
is 6.23% of the principal outstanding on the loan divided by the purchase price, multiplied by the
appreciation. The appreciation is calculated based on the difference between the purchase price
and the sales price at the time of resale or the fair market value in the event of prepayment of the
note or default or the amount paid by a creditor for title to the property if acquired through a deed
in lieu of foreclosure, less any fees. If the employee prepays the loan on or before the 5th
anniversary of the loan effective date, the shared appreciation is capped at the rate of 5%. In the
event the employee rents any portion of the property, the rental payments are due and payable to
the City.
U. Use of Estimates – The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent asset and liabilities at the
dates of the financial statements and the reported amounts of revenues and expenditures/expenses
during the reporting periods. Actual results could differ from those estimates.
60 301
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
V. New Accounting Pronouncement
GASB Statement No. 100 – In June 2022, GASB issued Statement No. 100, Accounting
Changes and Error Corrections—an Amendment of GASB Statement No. 62. The primary
objective of this Statement is to enhance accounting and financial reporting requirements for
accounting changes and error corrections to provide more understandable, reliable, relevant,
consistent, and comparable information for making decisions or assessing accountability. The
provisions of this Statement were implemented during fiscal year 2024 related to the change
within the financial reporting entity for the presentation of a new major fund’s beginning fund
balance, as noted on the Governmental Funds Statement of Revenues, Expenditures and Changes
in Fund Balances.
NOTE 2 – CASH AND INVESTMENTS
The City’s goal is to invest at the maximum yield, consistent with safety and liquidity, while
individual funds can process payments for expenditures at any time.
A. Policies
The City invests in individual investments and in investment pools. Individual investments are
evidenced by specific identifiable securities instruments, or by an electronic entry registering the
owner in the records of the institution issuing the security, called the book entry system. In order
to increase security, the City employs the Trust Department of a bank as the custodian of certain
City managed investments, regardless of their form.
California Law requires banks and savings and loan institutions to pledge government securities
with a fair value of 110% of the City’s cash on deposit, or first trust deed mortgage notes with a
fair value of 150% of the deposit, as collateral for these deposits. Under California Law this
collateral is held in a separate investment pool by another institution in the City’s name and
places the City ahead of general creditors of the institution.
The City’s investments are carried at fair value, as required by generally accepted accounting
principles. The City adjusts the carrying value of its investments to reflect their fair value at each
fiscal year end, and it includes the effects of these adjustments in income for that fiscal year.
61 302
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 2 – CASH AND INVESTMENTS (Continued)
B. Classification
Cash and investments as of June 30, 2024 are classified in the financial statements as shown
below, based on whether or not their use is restricted under the terms of City debt instruments or
agency agreements.
Financial Statement Presentation:
Statement of Net Position:
City of South San Francisco:
Cash and investments available for operations $349,519,857
Restricted cash and investments 59,345,210
Total Primary Government cash and investments 408,865,067
Statement of Fiduciary Net Position:
Cash and investments available for operations 129,172
Restricted cash and investments 13,392,999
Total Fiduciary cash and investments 13,522,171
Conference Center:
Cash and investments available for operations 4,436,299
Total South San Francisco
Conference Center cash and investments 4,436,299
Total cash and investments $426,823,537
The City does not allocate investments by fund. Each proprietary fund’s portion of Cash and
Investments Available for Operations is in substance a demand deposit available to finance
operations, and is considered a cash equivalent in preparing the statement of cash flows.
62 303
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 2 – CASH AND INVESTMENTS (Continued)
C. Investments Authorized by the California Government Code and the City’s Investment Policy
The City’s investment policy and the California Government Code allow the City to invest in the
following provided the credit ratings of the issuers are acceptable to the City and approved
percentages and maturities are not exceeded. The table below also identifies certain provisions of
the California Government Code, or the City’s Investment Policy where it is more restrictive:
Minimum Maximum Maximum
Maximum Credit Percentage Investment
Authorized Investment Type Maturity Quality (A) of Portfolio in One Issuer
U.S. Treasury Securities 5 years N/A No Limit No Limit
Federal Agency or U.S. Government
Sponsored Enterprise Obligations 5 years N/A No Limit 25%
Supranational Obligations 5 years AA 30% 10%
Corporate Medium-Term Notes 5 years A 30% 5% (B)
Asset-Backed Securities 5 years AA 20%5%
Commercial Paper 270 days A1,P1 25% 5% (B)
Negotiable Certificates of Deposit 5 years A-1 or A 30%5%
Repurchase Agreements 90 days AA No Limit No Limit
Local Agency Investment Fund (LAIF) Upon Demand N/A
$75 million
per acct No Limit
Money Market Mutual Funds N/A AAAm 20% 10%
Investment Rating System, or its equivalent.
(B) No more than 10% of the outstanding commercial paper and medium-term notes
of any single issuer.
(A) The City's Investment Policy includes credit ratings provided by Standard and Poor's
63 304
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 2 – CASH AND INVESTMENTS (Continued)
D. Investments Authorized by Debt Agreements
The City and the Successor Agency to the former Redevelopment Agency must maintain required
amounts of cash and investments with trustees or fiscal agents under the terms of certain debt
issues. These funds are unexpended bond proceeds or are pledged as reserves to be used if the
City or Successor Agency fail to meet its obligations under these debt issues. The California
Government Code requires these funds to be invested in accordance with City ordinance bond
indentures or State statute. The table below identifies the investment types that are authorized for
investments held by fiscal agents. The table also identifies certain provisions of these debt
agreements:
Minimum Maximum
Maximum Credit Percentage
Authorized Investment Type Maturity Quality of Portfolio
U.S. Treasury Obligations N/A N/A No Limit
Federal Agency or U.S. Government
Sponsored Enterprise Obligations N/A N/A No Limit
Federal Housing Administration Debentures N/A N/A No Limit
Bankers Acceptances 30 days A-1 or A-2 No Limit
Commercial Paper 270 days A1,P1 No Limit
Negotiable Certificates of Deposit 5 years A-1 or A No Limit
Guaranteed Investment Agreements N/A A1,P1 No Limit
Municipal Obligations N/A Aaa No Limit
State Obligations N/A A2 No Limit
Money Market Mutual Funds N/A AAAm No Limit
Repurchase Agreements 90 days AA No Limit
Local Agency Investment Fund (LAIF) Upon Demand N/A No Limit
E. Investments Authorized by the Authority
The City of South San Francisco Conference Center Authority follows the California Government
Code which authorizes an agency to invest in their own bonds, certain time deposits, obligations
of the U.S. Treasury, agencies and instrumentalities, commercial paper, bankers’ acceptances
with maturities not to exceed 270 days, and medium-term notes issued by corporations operating
within the U.S., commercial paper rated P-1 or higher by Moody’s or A-1 by Standard & Poor’s
commercial paper record, repurchase agreements of obligations of the U.S. Government or its
agencies for a term of one year or less and the Local Agency Investment Fund.
F.Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value
of an investment. Normally, the longer the maturity of an investment, the greater the sensitivity
of its fair value to changes in market interest rates. The City also manages its interest rate risk is
by holding most investments to maturity, thus reversing unrealized market gains and losses.
64 305
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 2 – CASH AND INVESTMENTS (Continued)
Information about the sensitivity of the fair values of the City’s investments (including
investments held by bond trustee) to market interest rate fluctuations is provided by the following
table that shows the distribution of the City’s investments by maturity or earliest call date:
Remaining maturity
Less than One to Five More than Five
1 year Years Years Total
City and Fiduciary:
U.S. Treasury Securities $65,795,122 $59,414,471 $125,209,593
Federal Agency Securities 5,572,339 48,316,239 53,888,578
Local Agency Investment Fund 120,519,709 120,519,709
Money Market Funds 19,934,742 19,934,742
Corporate Medium Term Notes 2,231,007 48,487,533 50,718,540
Asset-Backed Securities 31,938,161 31,938,161
Supranational Obligations 8,849,054 8,849,054
South San Francisco Conference Center:
Local Agency Investment Fund 3,982,761 3,982,761
Total Investments $218,035,680 $197,005,458 415,041,138
Cash in Banks and on Hand - City of South San Francisco 11,328,861
Cash in Banks and on Hand - South San Francisco Conference Center 453,538
Total Cash and Investments $426,823,537
The City is a participant in the Local Agency Investment Fund (LAIF) that is regulated by
California Government Code Section 16429 under the oversight of the Treasurer of the State of
California. The City reports its investment in LAIF at the fair value amount provided by LAIF,
which is the same as the value of the pool share. The balance is available for withdrawal on
demand, and is based on the accounting records maintained by LAIF, which are recorded on an
amortized cost basis. Each regular LAIF account is permitted to have up to 15 transactions per
month, with a minimum transaction amount of $5,000, a maximum transaction amount of $75
million and at least 24 hours advance notice for withdrawals of $10 million or more. Bond
proceeds accounts are subject to a one‐time deposit with no cap and are set up with a monthly
draw down schedule. Included in LAIF’s investment portfolio are collateralized mortgage
obligations, mortgage-backed securities, other asset-backed securities, loans to certain state funds,
and floating rate securities issued by federal agencies, government-sponsored enterprises, United
States Treasury Notes and Bills, and corporations. At June 30, 2024, these investments have an
average maturity of 217 days.
Money market funds are available for withdrawal on demand and as of June 30, 2024 have an
average maturity of 13 to 26 days.
65 306
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 2 – CASH AND INVESTMENTS (Continued)
G. Credit Risk
Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of
the investment. This is measured by the assignment of a rating by a nationally recognized
statistical rating organization. Presented below is the actual rating as of June 30, 2024, for each
of the Primary Government’s investment types as provided by Moody’s investment rating system,
except as noted:
Investment Type AAA/AAAmf Aa1-Aa3 A1-A3 Total
City and Fiduciary:
Federal Agency Securities $53,888,578 $53,888,578
Money Market Funds 19,934,742 19,934,742
Corporate Medium Term Notes 3,608,218 $16,318,485 $30,791,837 50,718,540
Asset-Backed Securities 21,836,776 21,836,776
Supranational Obligations 8,849,054 8,849,054
Totals $108,117,368 16,318,485$ 30,791,837$ 155,227,690
City and Fiduciary:
Not rated:
Asset-Backed Securities 10,101,385 (A)
Local Agency Investment Fund 120,519,709
Exempt from credit rating disclosure:
U.S. Treasury Securities 125,209,593
Not rated:
Local Agency Investment Fund 3,982,761
Total Investments $415,041,138
South San Francisco Conference Center:
(A)Investments are not rated by Moody’s, but are rated AAA by Standard and Poor’s or Fitch investment
rating systems.
66 307
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 2 – CASH AND INVESTMENTS (Continued)
H. Fair Value Hierarchy
The City categorized its fair value measurements within the fair value hierarchy established by
generally accepted accounting principles. The hierarchy is based on the valuation inputs used to
measure fair value of assets. Level 1 inputs are quoted prices in an active market for identical
assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant
unobservable inputs.
The following is a summary of the fair value hierarchy of the fair value of investments of the City
as of June 30, 2024:
Level 2 Total
Investments by Fair Value Level:
City and Fiduciary:
U.S. Treasury Securities $125,209,593 $125,209,593
Federal Agency Securities 53,888,578 53,888,578
Corporate Medium Term Notes 50,718,540 50,718,540
Asset Backed Securities 31,938,161 31,938,161
Supranational Obligations 8,849,054 8,849,054
Totals $270,603,926 270,603,926
Investments Measured at Amortized Cost:
City and Fiduciary:
Money Market Mutual Funds 19,934,742
Investments Exempt from Fair Value Hierarchy:
City and Fiduciary:
Local Agency Investment Fund 120,519,709
South San Francisco Conference Center:
Local Agency Investment Fund 3,982,761
Total Investments $415,041,138
All Investments classified in Level 2 of the fair value hierarchy are valued using various pricing
techniques maintained by Interactive Data Pricing, including benchmark curves, sector groupings
and matrix pricing. These prices are obtained from various pricing sources by the City’s
investment manager. Money market funds were reported at amortized cost.
I.Concentration of Credit Risk
Investments in the securities of any individual issuer, other than U. S. Treasury securities, that
represent 5 percent or more of total investments are as follows at June 30, 2024:
Issuer Investment Type Amount
Federal Farm Credit Banks (FFCB) Federal Agency Securities $24,083,889
67 308
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 3 – CAPITAL ASSETS
A.Capital Asset Changes – Changes in capital assets during the fiscal year consist of:
Balance
June 30, 2023 Additions Retirements Transfers
Balance
June 30, 2024
Governmental activities
Capital assets not being depreciated:
Land $72,238,228 $5,490,074 $77,728,302
Construction in Progress 260,914,304 39,420,106 ($7,302) ($11,183,798) 289,143,310
Total capital assets not being depreciated 333,152,532 44,910,180 (7,302) (11,183,798) 366,871,612
Capital assets being depreciated:
Buildings and Improvements 150,492,534 1,372,517 1,716,144 153,581,195
Infrastructure - Streets 208,348,708 4,470,084 212,818,792
Infrastructure - Storm Drains 8,927,492 8,927,492
Infrastructure - Traffic Control Devices 12,591,370 4,997,570 17,588,940
Equipment and Vehicle 7,382,928 166,351 (36,914)7,512,365
Furniture and Fixtures 2,614,215 2,614,215
Total capital assets being depreciated 390,357,247 1,538,868 (36,914) 11,183,798 403,042,999
Less accumulated depreciation for:
Buildings and Improvements (50,319,388) (3,638,355)(53,957,743)
Infrastructure - Streets (126,957,137) (5,365,299)(132,322,436)
Infrastructure - Storm Drains (4,389,061) (204,499)(4,593,560)
Infrastructure - Traffic Control Devices (5,743,324) (579,121)(6,322,445)
Equipment and Vehicle (6,667,213) (80,846)36,914 (6,711,145)
Furniture and Fixtures (2,058,722) (79,979)(2,138,701)
Total accumulated depreciation (196,134,845) (9,948,099)36,914 (206,046,030)
Net Governmental Fund
Capital Assets Being Depreciated 194,222,402 (8,409,231)11,183,798 196,996,969
Internal Service Fund Capital Assets
Capital assets being depreciated:
Equipment and Vehicle 18,503,026 1,447,666 (319,538)19,631,154
Accumulated depreciation (13,174,526) (1,266,646) 319,538 (14,121,634)
Net Internal Service Fund Capital Assets
Being Depreciated 5,328,500 181,020 5,509,520
Governmental activities capital assets, net $532,703,434 $36,681,969 ($7,302)$569,378,101
Total capital assets not being depreciated $333,152,532 $44,910,180 ($7,302) ($11,183,798) $366,871,612
Net capital assets being depreciated 199,550,902 (8,228,211)11,183,798 202,506,489
Governmental activities capital assets, net $532,703,434 $36,681,969 ($7,302)$569,378,101
68 309
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 3 – CAPITAL ASSETS (Continued)
Balance Balance
June 30, 2023 Additions Retirement Transfer June 30, 2024
Business-type activities
Capital assets, not being depreciated:
Land $794,587 $794,587
Construction in Progress 86,190,801 $586,324 ($72,058,496) 14,718,629
Total capital assets not being depreciated 86,985,388 586,324 (72,058,496) 15,513,216
Capital assets being depreciated:
Buildings and Improvements 80,173,059 72,058,496 152,231,555
Clean Water Facilities and Lines 79,862,094 79,862,094
Infrastructure - Storm Drains 6,216,365 6,216,365
Infrastructure - Streets 7,377,546 7,377,546
Equipment and Vehicle 18,455,546 764,250 ($15,029)19,204,767
Furniture and Fixtures 31,154 31,154
Total capital assets being depreciated 192,115,764 764,250 (15,029) 72,058,496 264,923,481
Less accumulated depreciation for:
Buildings and Improvements (26,924,993) (3,250,989)(30,175,982)
Clean Water Facilities and Lines (39,639,809) (1,936,594)(41,576,403)
Infrastructure - Storm Drains (1,946,692) (187,980)(2,134,672)
Infrastructure - Streets (2,888,541) (209,571)(3,098,112)
Equipment and Vehicle (14,846,655) (738,035)15,029 (15,569,661)
Furniture and Fixtures (31,154)(31,154)
Total accumulated depreciation (86,277,844) (6,323,169)15,029 (92,585,984)
Net capital assets being depreciated 105,837,920 (5,558,919)72,058,496 172,337,497
Business-type activities capital assets, net $192,823,308 ($4,972,595)$187,850,713
Balance Balance
June 30, 2023 Additions Retirements June 30, 2024
Component Unit:
South San Francisco Conference Center
Capital assets not being depreciated:
Construction in Progress $23,925 $23,925
Capital assets being depreciated:
Depreciable:
Buildings and Improvements $10,928,538 $181,687 (52,665) 11,057,560
Furniture and Fixtures 932,393 6,000 ($9,628) 928,765
Machinery and Equipment 599,715 77,027 676,742
Total Depreciable 12,460,646 264,714 (62,293) 12,663,067
Right of Use Assets:
Leased Land 8,351,928 8,351,928
20,812,574 264,714 (62,293) 21,014,995
Less accumulated depreciation and
amortization
Depreciable (11,033,779) (374,133) 62,293 (11,345,619)
Leased Land (6,959,940) (278,397)(7,238,337)
(17,993,719) (652,530) 62,293 (18,583,956)
Capital Assets Being Depreciated 2,818,855 (387,816)2,431,039
Component Unit Capital Assets, Net $2,818,855 ($363,891)$2,454,964
69 310
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 3 – CAPITAL ASSETS (Continued)
B.Capital Asset Contributions – Some capital assets may have been acquired using federal and
State grant funds, or were contributed by developers or other governments. Contributed capital
assets are valued at their estimated acquisition value on the date contributed. Generally accepted
accounting principles require that these contributions be accounted for as revenues at the time the
capital assets are contributed.
C.Depreciation Allocation – Depreciation expense is charged to functions and programs based on
their usage of the related assets. The amounts allocated to each function or program are as
follows:
Governmental Activities
Governmental functions
General government $718,001
Fire 338,295
Police 1,096,756
Public works 7,089,247
Parks and recreation 576,702
Library 58,455
Economic and community development 70,643
Total Governmental Functions 9,948,099
Internal Service Funds 1,266,646
Total Governmental Activities $11,214,745
Business-Type Activities
Sewer Enterprise $6,038,100
Parking District 251,418
Storm Water 33,651
Total Business-Type Activities $6,323,169
NOTE 4 – INTER-FUND TRANSACTIONS
A.Internal Balances
Internal balances are presented in the entity-wide financial statements only. They represent the
net interfund receivables and payables remaining after the elimination of all such balances within
governmental and business-type activities.
70 311
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 4 – INTER-FUND TRANSACTIONS (Continued)
B.Inter-Fund Receivables and Payables
Amounts due to or due from other funds reflect inter-fund balances for services rendered or short-
term loans expected to be repaid in the next fiscal year.
Due From Other Fund Due to Other Fund Amount
General Fund Community Development Block Grant Special Revenue Fund $100,000
Oyster Point Development Impact Fees Capital Projects Fund 100,000
$200,000
C.Transfers
Transfers between funds during the fiscal year ended June 30, 2024 were as follows:
FROM FUND (OUT) TO FUND (IN)AMOUNT
General Fund Capital Improvement Capital Projects Fund $896,323
Non-Major Governmental Funds 11,483,800
Storm Water Enterprise Fund 250,000
Retiree Health Benefits Internal Service Fund 250,000
Capital Infrastructure Reserve Capital Projects Fund Capital Improvement Capital Projects Fund 1,930,678
Capital Improvements Orange Memorial
Park Capital Projects Fund Non-Major Governmental Funds 3,238,588
Non-Major Governmental Funds General Fund 6,342,328
Capital Improvement Capital Projects Fund 8,719,869
Non-Major Governmental Funds 4,765,429
Sewer Enterprise Fund 4,327
Storm Water Enterprise Fund 723,308
Sewer Enterprise Fund Capital Improvement Capital Projects Fund 60,481
Storm Water Enterprise Fund 1,683,823
Total $40,348,954
71 312
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 5 – LONG-TERM DEBT
A. Current Year Transactions and Balances
A summary of governmental and business-type activities transactions for the fiscal year ended
June 30, 2024 follows:
Authorized
and Balance at Balance at Current
Issued June 30, 2023 Retirement June 30, 2024 Portion
Governmental Activities
Lease Revenue Bonds:
2020A Police Station Project, 4.00 to 5.00% (1) $43,905,000 $40,960,000 $1,080,000 $39,880,000 $1,135,000
Plus: Unamortized bond premium 8,725,118 379,353 8,345,765
2021A Community Civic Campus Project, 4.00% (2) 86,410,000 82,045,000 2,240,000 79,805,000 2,330,000
Plus: Unamortized bond premium 16,667,239 724,663 15,942,576
2022A Orange Memorial Park Project, 4.00 to 5.25% (3) 65,420,000 65,420,000 65,420,000 1,705,000
Plus: Unamortized bond premium 6,407,720 278,597 6,129,123
Total Lease Revenue Bonds 195,735,000 220,225,077 4,702,613 215,522,464 5,170,000
Direct Borrowing:
2007 Loans Payable to the Successor Agency (4)2,050,152 884,000 1,166,152
Total Direct Borrowing 2,050,152 884,000 1,166,152
Net Governmental Long-Term Debt $195,735,000 $222,275,229 $5,586,613 $216,688,616 $5,170,000
Business-Type Activities
Revenue Bonds:
2005 Water and Wastewater Revenue Bonds,$6,000,000 $1,620,000 $375,000 $1,245,000 $395,000
2.75 to 4.75%, due 04/30/26 (5)
Direct Borrowing:
2004 State Water Resources Loan, 2.5%, due 1/1/27 (6) 21,258,529 4,004,293 1,301,944 2,702,349 1,334,493
2008 State Water Resources Loan, 2.4%, (7) 9,164,505 3,207,842 503,449 2,704,393 515,532
2018 State Water Resources Loan, 1.8% (8)53,403,000 51,234,943 2,187,809 49,047,134 2,188,057
Total Direct Borrowing 83,826,034 58,447,078 3,993,202 54,453,876 4,038,082
Net Business-Type Long-Term Debt $89,826,034 $60,067,078 $4,368,202 $55,698,876 $4,433,082
(1)2020A Lease Revenue Bonds – In February 2020, the City of South San Francisco Public
Facilities Financing Authority entered into a $43.9 million lease agreement to finance costs of the
acquisition, construction, and installation of certain capital improvements constituting the new
City police station, located within the City’s new Civic Center Campus, and related
improvements, facilities and equipment, and pay the costs incurred in connection with the
issuance of the Series 2020A Bonds. The Series 2020A Bonds are equally and ratably payable
from base rental payments to be made by the City for the right to use certain real property
consisting of a City-owned parking garage and a City-owned park. The lease agreement contains
provisions that in an event of default, the lessor may exercise any and all remedies available to it
under the lease agreement, including the right to enforce the terms of the lease.
72 313
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 5 – LONG-TERM DEBT (Continued)
(2)2021A Lease Revenue Bonds – In May 2021, the City of South San Francisco Public
Facilities Financing Authority entered into a $86.4 million lease agreement to finance costs of the
acquisition, construction, and installation of certain capital improvements constituting a new City
library, council chamber, parks and recreation facilities, and a community theater to be located
within the City’s new Civic Center Campus, street and roadway improvements located within the
City, solar equipment to be located on City property, and related improvements, facilities and
equipment, and pay the costs incurred in connection with the issuance of the Series 2021A Bonds.
The Series 2021A Bonds are equally and ratably payable from base rental payments to be made
by the City for the right to use certain real property consisting of the same City-owned parking
garage and City-owned park pledged under the 2020A Bonds and six additional properties,
including the property on which the first two phases of the Community Civic Campus project is
being constructed. The lease agreement contains provisions that in an event of default, the lessor
may exercise any and all remedies available to it under the lease agreement, including the right to
enforce the terms of the lease.
(3)2022A Lease Revenue Bonds – In May 2022, the City of South San Francisco Public
Facilities Financing Authority entered into a $65.4 million lease agreement to finance costs of the
acquisition, construction and installation of certain capital improvements of the City to be located
at the City-owned Orange Memorial Park and pay the costs incurred in connection with the
issuance of the Series 2022A Bonds. The Series 2022A Bonds are equally and ratably payable
from base rental payments to be made by the City for the right to use certain real property
consisting of the same properties pledged under the 2021A Bonds. The lease agreement contains
provisions that in an event of default, the lessor may exercise any and all remedies available to it
under the lease agreement, including the right to enforce the terms of the lease.
(4)2007 Loan Payable to the Successor Agency – As of June 30, 2023, the Oyster Point
Improvements Impact Fund owed the Successor Agency (formerly the Merged Redevelopment
Project Area Capital Project Fund) for developer fees in the amount of $2,050,152 for the Flyover
and Hookramps Projects that were completed in prior years. The outstanding balance will be paid
off from the future developer fees. With the dissolution of the Agency effective January 31, 2012,
the Successor Agency assumed the asset which the City is to repay. This payable is recorded as a
long-term obligation (see also Note 14). Prior to the dissolution of all Redevelopment Agencies in
California by the State, the former Redevelopment Agency (Agency) advanced $12,176,207 to the
Oyster Point Improvement Impact Fee Capital Projects Fund (the Oyster Point Fund). The impact
fees are collected according to a fee methodology adopted under the terms of AB 1600. The fees
are assessed against commercial development in a specific geographic area that is primarily east of
Highway 101 to repay the former Agency for the funds it advanced to the Oyster Point Fund to pay
for freeway interchange improvements at Highway 101 and Oyster Point Blvd, and are assessed per
an adopted Engineering report's formula that measures each new development's impact on the area's
trip traffic. While the former Redevelopment Agency advanced the funds, the impact fee was put in
place specifically to charge future developers for their share of traffic trips generated prior to the
construction of the improvements. When the Agency was dissolved, the Successor Agency, and
therefore, all local taxing entities, are entitled to receive future Oyster Point Impact fees collected by
the City from developers. Future developers, not the City of South San Francisco, are legally
obligated to pay the future fees until the liability owed to the Successor Agency is paid off as long
as the fee continues to be levied and is in place. The repayment has significantly slowed since
2007, as development has subsided and fees assessed have therefore dropped. Management
believes it may take 10-30 years or more before the Successor Agency is fully paid back.
73 314
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 5 – LONG-TERM DEBT (Continued)
(5) On October 25, 2005, the California Statewide Communities Development Authority issued
2005D Water and Wastewater Revenue Bonds. The City participated in the pooled bond sale
and the City’s portion of the debt is $6,000,000. Proceeds were used to finance sewer system
capital improvement.
The principal payments on the debt commenced in October 2006 and principal is due each
October 1. The final principal payment is due on October 1, 2026. Interest payments ranging
from the rates of 2.75% to 4.75% are payable semi-annually each April 1 and October 1.
As of June 30, 2024, the City is in compliance with the provisions of Article VI of the Installment
Purchase Agreement associated with the 2005D Bonds.
The 2004 State Water Resources Loans and the 2005D Water and Wastewater Revenue Bonds
are secured by a pledge of net revenues of the City’s Sewer Enterprise Fund. Net Revenues
available for debt service amounted to $9.9 million which represented coverage of 5.33 over the
$1,848,676 in total debt service.
(6) In 2004, the State Water Resources Control Board (SWRCB) authorized a single loan to
improve and expand the City’s wastewater treatment plant. Loan proceeds were issued as the
projects progressed, with debt service payments commencing one year after project completion.
The loan agreements include provisions that, in the event of default, all principal payments shall
be immediately due and payable, interest on all amounts owed shall be paid at the highest legal
rate, and any additional payments shall be made. The SWRCB shall also enforce its rights under
the agreements through any judicial proceedings, whether in law or equity.
(7)2008 State Water Resources Control Board Loan – In November 2007, the City approved
the $11.8 million loan agreement with the SWRCB to finance the City’s Wet Weather Program
project. Under the terms of the contract, the City has agreed to repay $11.8 million to the State in
exchange for receiving $9.2 million in proceeds to be used to fund the Project. The difference
between the repayment obligation and proceeds amounted to $2.6 million and represents in-
substance interest on the outstanding balance. Debt service payments commenced on August 15,
2009.
(8)2018 State Water Resources Control Board Loan – In September 2018, the City entered into a
$53.4 million loan agreement with the SWRCB to finance the South San Francisco/San Bruno’s
Water Quality Control Plant Wet Weather and Digester Project. A portion of this amount, $4 million,
was anticipated to be forgiven on the date of completion of construction. Construction was
completed in October 2022, and the $4 million was forgiven during the year ended June 30, 2023.
For the remaining $49.4 million, under the terms of the loan agreement the City has agreed to
repay $59.2 million to the State. The difference between the repayment obligation and proceeds
amounted to $9.8 million and represents in-substance interest on the outstanding balance.
The first debt service payment starts on fiscal year ending 2024. Future debt service is expected to
average $3 million per year through fiscal year 2043.
In the event default has occurred, the City shall, upon demand, immediately accelerate the
payment of all principal owed under this loan agreement, if any, which shall be immediately due
and payable; pay interest at the highest legal rate on all amounts owed; and pay any additional
payments as defined in the loan agreement.
74 315
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 5 – LONG-TERM DEBT (Continued)
The 2008 and 2018 loans are secured by a pledge of sewer service charge revenues of the City’s
Sewer Enterprise Fund. Sewer service charge revenues available for debt service amounted to
$25.3 million which represented coverage of 6.98 over the $3,651,345 in debt service.
B. Debt Service Requirements
Annual debt service requirements are shown below for all long-term debt with specified
repayment terms:
Governmental Activities Business-Type Activities
For the Year Lease Revenue Bonds
2005 Water and
Wastewater Revenue Bonds
Ended June 30 Principal Interest Principal Interest
2025 $5,170,000 $8,058,737 $395,000 $52,375
2026 5,410,000 7,826,538 415,000 32,125
2027 5,650,000 7,580,287 435,000 10,875
2028 5,910,000 7,322,988
2029 6,165,000 7,066,837
2030-2034 35,080,000 31,080,738
2035-2039 43,400,000 22,762,937
2040-2044 53,525,000 12,631,213
2045-2046 24,795,000 1,671,912
185,105,000 $106,002,187 $1,245,000 $95,375
Plus: Unamortized bond premium 30,417,464
$215,522,464
Future debt service requirements, including interest and leases financings, but excluding the 2007
Loan payable to the Redevelopment Successor Agency in the amount of $1,166,152 at June 30,
2024, were as follows:
Direct Borrowings
For the Year Business-Type Activities
Ended June 30 Principal Interest
2025 $4,038,082 $1,015,313
2026 4,123,204 930,194
2027 2,808,110 843,532
2028 2,861,900 789,443
2029 2,916,737 734,607
2030-2034 12,399,420 2,955,109
2035-2039 13,556,272 1,798,258
2040-2043 11,750,151 533,473
Totals $54,453,876 $9,599,929
75 316
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 5 – LONG-TERM DEBT (Continued)
Lease financing agreements are issued for the purpose of financing the construction or acquisition
of projects defined in each leasing arrangement. Projects are leased to the City for lease
payments which, together with unspent proceeds of the leasing arrangement, will be sufficient to
meet the debt service obligations of the leasing arrangement. At the termination of the leasing
arrangement, title to the project will pass to the City.
Leasing arrangements are similar to debt; they allow investors to participate in a share of
guaranteed payments which are made by the City. Because they are similar to debt, the present
value of the total of the payments to be made by the City is recorded as long-term debt. The
City’s leasing arrangements are included in long term obligations discussed above.
A summary of capital assets still in service leased through the issuance of leasing arrangements
follows:
Original
Leasing Arrangement Fund/Activity Cost
Capital Leases Governmental Activity $4,674,699
C. Legal Debt Margin
The City is subject to a debt limit that is 3.75% of the total assessed value of property, net of
exempt real property. At June 30, 2024, that amount was $1,158,457,210. As of June 30, 2024,
the City did not have any outstanding debt applicable to the limit.
D. Debt without City Commitment
In April 2022 the Community Facilities District No. 2021-01 Special Tax Bonds, Series 2022 in
the amount of $19,685,000 were issued by the City of South San Francisco Community Facilities
District No. 2021-01. The City is the collecting and paying agent for the debt issued by the
District, but has no direct or contingent liability or moral obligation for the payment of this debt.
As of June 30, 2024 the outstanding balance of the issue was $19,610,000.
NOTE 6 – NET POSITION AND FUND BALANCES
A. Net Position
Net Position is the excess of all the City’s assets and deferred outflows of resources over all its
liabilities and deferred inflows of resources, regardless of fund. Net Position is divided into three
captions. These captions apply only to Net Position, which is determined only at the Government-
wide level, and are described below:
Net Investment in Capital Assets describes the portion of Net Position which is represented by the
current net book value of the City’s capital assets, less the outstanding balance of any debt issued
to finance these assets.
76 317
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 6 – NET POSITION AND FUND BALANCE (Continued)
Restricted describes the portion of Net Position which is restricted as to use by the terms and
conditions of agreements with outside parties, governmental regulations, laws, or other
restrictions which the City cannot unilaterally alter.
Unrestricted describes the portion of Net Position which is not restricted to use.
B. Fund Balance
The City’s fund balances are classified in accordance with generally accepted accounting
principles which require the City to classify its fund balances based on spending constraints
imposed on the use of resources.
For programs with multiple funding sources, the City prioritizes and expends funds in the
following order: Restricted, Committed, Assigned, and Unassigned. Each category in the
following hierarchy is ranked according to the degree of spending constraint.
Nonspendables represents balances set aside to indicate items do not represent available,
spendable resources even though they are a component of assets. Fund balances required to be
maintained intact, such as Permanent Funds, and assets not expected to be converted to cash, such
as prepaids, notes receivable, and land held for redevelopment are included. However, if
proceeds realized from the sale or collection of nonspendable assets are restricted, committed or
assigned, then Nonspendable amounts are required to be presented as a component of the
applicable category.
Restricted fund balances have external restrictions imposed by creditors, grantors, contributors,
laws, regulations, or enabling legislation which requires the resources to be used only for a
specific purpose. Nonspendable amounts subject to restrictions are included along with spendable
resources.
Committed fund balances have constraints imposed by Council Resolution of the City Council
which may be altered only by Council Resolution of the City Council. Nonspendable amounts
subject to council commitments are included along with spendable resources.
Assigned fund balances are amounts constrained by the City’s intent to be used for a specific
purpose, but are neither restricted nor committed. Intent is expressed by the City Council or its
designee and may be changed at the discretion of the City Council or its designee. The City Council
had delegated authority to the Finance Director to assign fund balances which are not otherwise
restricted or committed. This category includes nonspendables, when it is the City’s intent to use
proceeds or collections for a specific purpose, and residual fund balances, if any, of Special
Revenue, Capital Projects and Debt Service Funds which have not been restricted or committed.
Unassigned fund balance represents residual amounts that have not been restricted, committed, or
assigned. This includes the residual general fund balance and residual fund deficits, if any, of other
governmental funds.
77 318
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 6 – NET POSITION AND FUND BALANCE (Continued)
Minimum Fund Balance Policies – The City’s Reserve Policy is to have the General Fund
Reserves equal to at least two months of operating revenues of 15% and up to 20%, which is in
alignment with GFOA best practices. Included is an emergency reserve that reflects 2% of the
general fund operating expenditures budget as well as an economic contingency which is 7% of
general fund revenues. Funds in excess of these requirements will continue to be earmarked for
paying down long-term liabilities, such as the Retiree Health/Other Post-Employment Benefits
(OPEB) or for Infrastructure and Facilities Replacement needs.
Detailed classifications of the City’s Fund Balances, as of June 30, 2024, are below:
Capital Project Funds
Capital
Capital Improvements Other
General Capital Infrastructure Orange Governmental
Fund Balance Classifications Fund Improvement Reserve Fund Memorial Park Funds
Nonspendables:
Items not in spendable form:
Inventory and prepaid items $574
Leases 695,693
Total Nonspendable Fund Balances 696,267
Restricted for:
Civic campus projects $2,590,861 $52,718,200 $2,343,160
Police station projects 110,261
Redevelopment and community
development activities 2,823,118
Gas Tax projects 852,546
Developer contributions projects 7,834,404
Community Development Block Grant projects 158,250
Maintenance districts projects 5,204,999
Transportation sales tax projects 7,352,752
City programs projects 16,654,537
Low and moderate housing projects 3,009,469
Other Special Revenues projects 12,530,658
Capital projects activities 97,780,867
Total Restricted Fund Balances 2,823,118 2,590,861 52,718,200 153,831,903
Committed for:
Capital projects 3,921,810
Local services 20,723,502
Total Committed Fund Balances 24,645,312
Assigned to:
Capital projects 7,761,552
Capital infrastructure projects $19,372,927
Total Assigned Fund Balances 7,761,552 19,372,927
Unassigned:
General fund 70,418,214
Other fund deficits (6,609,999)35,678
Total Unassigned Fund Balances 70,418,214 (6,609,999)35,678
Total Fund Balances $106,344,463 ($4,019,138) $19,372,927 $52,718,200 $153,867,581
78 319
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 6 – NET POSITION AND FUND BALANCE (Continued)
C. Encumbrances
The City uses an encumbrance system as an extension of normal budgetary accounting for
governmental funds. Under this system, purchase orders, contracts, and other commitments for
the expenditure of monies are recorded in order to reserve that portion of applicable
appropriations. Encumbrances outstanding at year-end are recorded as restricted, committed or
assigned fund balance, depending on the classification of the resources to be used to liquidate the
encumbrance, since they do not constitute expenditures or liabilities. Unexpended appropriations
lapse at year-end and must be reappropriated in the following year. Encumbrances outstanding in
governmental funds as of June 30, 2024, were as listed below:
General Fund $7,761,552
Capital Improvement Capital Projects Fund 23,510,183
Capital Infrastructure Reserve Capital Projects Fund 1,612,169
Capital Improvements Orange Memorial Park 39,880,126
Other Governmental Funds 9,143,094
Total $81,907,124
NOTE 7 – PENSION PLANS
For purposes of measuring the net pension liability and deferred outflows/inflows of resources
related to pensions, and pension expense, information about the fiduciary net position of the
City’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additions
to/deductions from the Plans’ fiduciary net position have been determined on the same basis as
they are reported by the CalPERS Financial Office. For this purpose, benefit payments (including
refunds of employee contributions) are recognized when due and payable in accordance with the
benefit terms. Investments are reported at fair value.
A. General Information about the Pension Plans
Plan Descriptions – All qualified permanent and probationary employees are eligible to
participate in the City’s separate Safety (police and fire) and Miscellaneous (all other) Plans,
agent multiple-employer defined benefit pension plans administered by the California Public
Employees’ Retirement System (CalPERS), which acts as a common investment and
administrative agent for its participating member employers. Benefit provisions under the Plans
are established by State statute and City resolution.
CalPERS issues publicly available reports that include a full description of the pension plans
regarding benefit provisions, assumptions and membership information that can be found on the
CalPERS website.
79 320
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 7 – PENSION PLAN (Continued)
Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of
living adjustments and death benefits to plan members, who must be public employees and
beneficiaries. Benefits are based on years of credited service, equal to one year of full time
employment. Members with five years of total service are eligible to retire at age 50 with
statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10
years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957
Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments
for each plan are applied as specified by the Public Employees’ Retirement Law.
The Plans’ provisions and benefits in effect at June 30, 2024, are summarized as follows:
Miscellaneous
Classic Plan* Tier 2 Plan* PEPRA Plan
Prior to After On or after
Hire date April 25, 2010 April 25, 2010 January 1,2013
Benefit formula 2.7% @ 55 2% @ 60 2% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service
Benefit payments monthly for life monthly for life monthly for life
Retirement age 50 - 55 50 - 63 52 - 67
Monthly benefits, as a % of eligible compensation 2.0% to 2.7% 1.092% to 2.418% 1.0% to 2.5%
Required employee contribution rates 8%7%7.25%
Required employer contribution rates 10.27%10.27%10.27%
Required Unfunded Actuarial Liability Contribution $7,310,052
* Effective July 2021, Classic Plan and Tier 2 Plan members in the Executive Management Unit are required to pay an
additional 2% for their share of pension costs.
Safety
Classic Plan ** Tier 2 Plan ** PEPRA Plan
Hire date Prior to
April 25, 2010
After
April 25, 2010
On or after
January 1, 2013
Benefit formula 3% @ 50 3% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service
Benefit payments monthly for life monthly for life monthly for life
Retirement age 50 50 - 55 50 - 57
Monthly benefits, as a % of eligible compensation 3% 2.4% to 3.0% 2.0% to 2.7%
Required employee contribution rates 9%9%12.5%
Required employer contribution rates 22.32%22.32%22.32%
Required Unfunded Actuarial Liability Contribution $10,046,255
** Effective October 2018, Classic Plan and Tier 2 Plan members in the Executive Management Unit are required to pay an
additional 2% for their share of pension costs.
80 321
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 7 – PENSION PLAN (Continued)
Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a
percentage of payroll for the normal cost portion as noted in the rates above and as a dollar
amount for contributions toward the unfunded liability (UAL). The dollar amounts are billed on a
monthly basis or the City can elect a lump sum payment option. The City’s required contributions
for the unfunded liability in the Miscellaneous and Safety Plans for the year ended June 30, 2024
were $7,310,052 and $10,046,255, respectively, which were made under the lump sum payment
option.
Employees Covered – As of the June 30, 2022 actuarial valuation date and the June 30, 2023
measurement date, the following employees were covered by the benefit terms for the Plans:
Miscellaneous Safety
Inactive employees or beneficiaries currently receiving benefits 511 326
Inactive employees entitled to but not yet receiving benefits 421 102
Active employees 290 153
Total 1,222 581
Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires
that the employer contribution rates for all public employers be determined on an annual basis by
the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding
contributions for both Plans are determined annually on an actuarial basis as of June 30 by
CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs
of benefits earned by employees during the year, with an additional amount to finance any
unfunded accrued liability. The City is required to contribute the difference between the
actuarially determined rate and the contribution rate of employees. Employer contribution rates
may change if plan contracts are amended. Payments made by the City to satisfy contribution
requirements that are identified by the Plan terms as Plan member contribution requirements are
classified as Plan member contributions.
B.Net Pension Liability
The City’s net pension liability for each Plan is measured as the total pension liability, less the
pension plan’s fiduciary net position. The net pension liability of each Plan is measured as of
June 30, 2023, using an annual actuarial valuation as of June 30, 2022 rolled forward to June 30,
2023 using standard update procedures. The long-term portion of governmental activities net
pension liability is liquidated primarily by the General Fund. A summary of principal
assumptions and methods used to determine the net pension liability is shown below.
81 322
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 7 – PENSION PLAN (Continued)
Actuarial Assumptions – The total pension liabilities as of the June 30, 2023 measurement date
were based on the following actuarial assumptions:
Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate
Inflation
Payroll Growth
Salary Increase
Investment Rate of Return
Mortality
Post Retirement Benefit Increase
(1) Actuarial assumptions are the same for all benefi tiers (Classic Tier 1, Classic Tier II, and PEPRA)
(2) Depending on age, service and type of employment.
(3) Net of pension plan investment expenses, including inflation.
Miscellaneous and Safety (1)
6/30/2022
6/30/2023
Entry-Age Normal Cost Method
6.90%
(4) The mortality table used was developed based on CalPERS' specific data. The probabilities of mortality are
based on the 2021 CalPERS Experience Study & Review of Actuarial Assumptions. Mortality rates incorporate
full generational mortality improvements using 80% of Scale MP-2020 published by the Society of Actuaries.
For more details on this table, please refer to the 2021 experience study report from November 2021 that can be
found on the CalPERS website.
2.30%
(2)
6.90% (3)
The lesser of contract COLA or 2.30% until Purchasing Power
Protection Allowance Floor on Purchasing Power applies, 2.30%
thereafter
Derived using CalPERS Membership Data for all Funds (4)
2.80%
The underlying mortality assumptions and all other actuarial assumptions used in the June 30,
2022 valuation were based on the results of a November 2021 actuarial experience study for the
period 2001 to 2019. Further details of the Experience Study can be found on the CalPERS
website.
Discount Rate – The discount rate used to measure the total pension liability was 6.90%. The
projection of cash flows used to determine the discount rate for each Plan assumed that
contributions from all plan members in the Public Employees Retirement Fund (PERF) will be
made at the current member contribution rates and that contributions from employers will be
made at statutorily required rates, actuarially determined. Based on those assumptions, each
Plan’s fiduciary net position was projected to be available to make all projected future benefit
payments of current plan members for all plans in the PERF. Therefore, the long- term expected
rate of return on plan investments was applied to all periods of projected benefit payments to
determine the total pension liability for each Plan.
The long- term expected rate of return on pension plan investments was determined using a
building- block method in which expected future real rates of return (expected returns, net of
pension plan investment expense and inflation) are developed for each major asset class.
82 323
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 7 – PENSION PLAN (Continued)
In determining the long- term expected rate of return, CalPERS took into account both short- term
and long- term market return expectations. Using historical returns of all the fund’s asset classes,
expected compound (geometric) returns were calculated over the next 20 years using a building-
block approach. The expected rate of return was then adjusted for assumed administrative
expenses of 10 basis points.
The expected real rates of return by asset class are as follows:
Asset Class (a)
Assumed
Asset
Allocation
Real Return
(a), (b)
Global Equity-Cap Weighted 30.0% 4.54%
Global Equity-Non-Cap Weighted 12.0% 3.84%
Private Equity 13.0% 7.28%
Treasury 5.0% 0.27%
Mortgage-backed Securities 5.0% 0.50%
Investment Grade Corporates 10.0% 1.56%
High Yield 5.0% 2.27%
Emerging Market Debt 5.0% 2.48%
Private Debt 5.0% 3.57%
Real Assets 15.0% 3.21%
Leverage -5.0% -0.59%
Total 100%
(a) An expected inflation of 2.30% used for this period.
(b) Figures are based on the 2021 Asset Liability Management study.
83 324
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 7 – PENSION PLAN (Continued)
C. Changes in the Net Pension Liability
The changes in the Net Pension Liability for each Plan are as follows:
Miscellaneous Plan:
Increase (Decrease)
Total Pension
Liability
Plan Fiduciary
Net Position
Net Pension
Liability/(Asset)
Balance at June 30, 2022 (Measurement Date)$279,928,752 $184,118,147 $95,810,605
Changes in the year:
Service cost 5,072,877 5,072,877
Interest on the total pension liability 19,261,245 19,261,245
Changes of benefit terms 308,146 308,146
Changes of assumptions
Differences between actual and expected experience 4,176,186 4,176,186
Plan to plan resource movement
Contribution - employer 10,651,569 (10,651,569)
Contribution - employees 2,150,828 (2,150,828)
Net investment income 11,414,408 (11,414,408)
Benefit payments, including refunds of employee
contributions (15,602,083) (15,602,083)
Administrative expenses (135,392) 135,392
Other Miscellaneous Income/(Expense)
Net changes 13,216,371 8,479,330 4,737,041
Balance at June 30, 2023 (Measurement Date)$293,145,123 $192,597,477 $100,547,646
Safety Plan:
Increase (Decrease)
Total Pension
Liability
Plan Fiduciary
Net Position
Net Pension
Liability/(Asset)
Balance at June 30, 2022 (Measurement Date)$404,168,106 $269,583,647 $134,584,459
Changes in the year:
Service cost 7,558,887 7,558,887
Interest on the total pension liability 27,750,115 27,750,115
Changes of benefit terms 167,406 167,406
Changes of assumptions
Differences between actual and expected experience 4,909,741 4,909,741
Plan to plan resource movement
Contribution - employer 15,352,613 (15,352,613)
Contribution - employees 3,143,555 (3,143,555)
Net investment income 16,694,253 (16,694,253)
Benefit payments, including refunds of employee
contributions (21,698,219) (21,698,219)
Administrative expenses (198,239) 198,239
Other Miscellaneous Income/(Expense)
Net changes 18,687,930 13,293,963 5,393,967
Balance at June 30, 2023 (Measurement Date)$422,856,036 $282,877,610 $139,978,426
Grand Total - Both Plans $716,001,159 $475,475,087 $240,526,072
84 325
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 7 – PENSION PLAN (Continued)
Sensitivity of the Net Pension Liability to Changes in the Discount Rate – The following
presents the net pension liability of the City for each Plan, calculated using the discount rate for
each Plan, as well as what the City’s net pension liability would be if it were calculated using a
discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
Miscellaneous Safety
1% Decrease 5.90%5.90%
Net Pension Liability $138,820,419 $197,528,405
Current Discount Rate 6.90%6.90%
Net Pension Liability $100,547,646 $139,978,426
1% Increase 7.90%7.90%
Net Pension Liability $68,990,767 $92,878,819
Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary
net position is available in the separately issued CalPERS financial reports.
D. Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
For the year ended June 30, 2024, the City recognized pension expense of $15,975,319 and
$22,780,883 for the Miscellaneous and Safety Plans, respectively, for total pension expense of
$38,756,202. At June 30, 2024, the City reported deferred outflows of resources and deferred
inflows of resources related to pensions from the following sources:
Miscellaneous Plan:
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date $8,928,580
Changes of assumptions 2,438,341
Differences between actual and expected experience 2,629,450 ($277,335)
Net differences between projected and actual earnings on
plan investments 8,695,153
Total $22,691,524 ($277,335)
Safety Plan:
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date $17,693,350
Changes of assumptions $4,194,985 ($228,257)
Differences between actual and expected experience 3,383,141
Net differences between projected and actual earnings on
plan investments 12,784,398
Total $38,055,874 ($228,257)
Grand Total $60,747,398 ($505,592)
85 326
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 7 – PENSION PLAN (Continued)
$22,691,524 reported as deferred outflows of resources related to contributions subsequent to the
measurement date will be recognized as a reduction of the net pension liability in the year ended
June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of
resources related to pensions will be recognized as pension expense as follows:
Miscellaneous Plan:
Year Ended Annual
June 30 Amortization
2025 $5,243,093
2026 1,929,196
2027 6,078,093
2028 235,227
Safety Plan:
Year Ended Annual
June 30 Amortization
2025 $7,894,281
2026 2,876,680
2027 9,006,903
2028 356,403
NOTE 8 – DEFERRED COMPENSATION PLAN
City employees may defer a portion of their compensation under a City sponsored Deferred
Compensation Plan created in accordance with Internal Revenue Code Section 457. Under this
Plan, participants are not taxed on the deferred portion of their compensation until it is distributed
to them; distributions may be made only at termination, retirement, death or in an emergency as
defined by the Plan. The City does not make any contributions to the Plan.
The City has no liability for any losses incurred by the Plan and does not participate in any gains,
but does have the duty of due care that would be required of an ordinary prudent investor. The
City has a contract with Empower Retirement to manage and invest the assets of the Plan. The
assets in the Plan are the sole property of the participants or their beneficiaries. Since the assets
held under the Plan are not the City’s property and are not subject to claims by general creditors
of the City, they have been excluded from these financial statements. The Plan requires
investments to be stated at fair value and it requires all gains and losses on Plan investments to
accrue directly to participant accounts.
The laws governing deferred compensation plan assets require plan assets to be held by a Trust
for the exclusive benefit of plan participants and their beneficiaries. Since the assets held under
these plans are not the City’s property and are not subject to City control, they have been
excluded from these financial statements.
NOTE 9 – OTHER POST-EMPLOYMENT BENEFITS
A. General Information about the City’s Other Post Employment Benefit (OPEB) Plans
The City provides certain health care benefits for all employees who retire after attaining age 50
with at least five years of service or disability at any age. The City provides certain health care
benefits for those employees hired prior to April 25, 2010. In order to reduce the City’s OPEB
obligations over time, the City changed to a defined contribution post-retirement health plan for
employees hired as of April 25, 2010 or after. For those new hires, the City is now providing a
medical after retirement health plan (MARA), and contributes 1.5% of salary for those
employees.
86 327
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 9 – OTHER POST-EMPLOYMENT BENEFITS (Continued)
B. Defined Benefit Plan Description
The City’s Post Employment Benefit Plan for employees hired prior to April 25, 2010 is an agent
multiple-employer defined benefit OPEB plan.
The City joined the California Employers’ Retiree Benefit Trust (CERBT), an agent multiple-
employer plan administered by CalPERS, consisting of an aggregation of single-employer
plans. The CERBT issues a publicly available financial report that includes financial statements
and required supplementary information. That report may be obtained from the California Public
Employees’ Retirement System, CERBT, P.O. Box 942703, Sacramento, CA 94229-2703.
Benefits provided – The following is a summary of Plan benefits by employee group as of June 30,
2024:
Eligibility • Hired < 4/25/2010
• Retire directly from City and elect coverage:
• Age 50 and 5 years City service or
• Disability retirement with 5 years City service
Benefit • City pays single premium up to largest HMO single premium
Cap for 2022/23:
- $1,430.80/month pre-65 (Blue Shield)
- $785.04/month post-65 Medicare eligible (Blue Shield)
- $1,971.53/ month post-65 not Medicare eligible (Kaiser)
• Medicare ineligible retirees allowed to stay in th eir pre-M edicare premium plans
after age 65
Surviving Spouse Benefit • Participation with premium payment
• AFSCME, Local 1569, Mid-Management, IAFF
•surviving spouses covered 2 months following death of retiree
Other OPEB • City also reimburses Medicare Part B
• No City-paid contribution for dental, vision, or life
For the year ended June 30, 2024, the City’s contributions to the Plan were $5,215,767.
Employees Covered by Benefit Terms – Membership in the plan consisted of the following at the
measurement date of the June 30, 2023 measurement date:
Active employees 375
Inactive employees or beneficiaries currently
receiving benefit payments 156
Total 531
87 328
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 9 – OTHER POST-EMPLOYMENT BENEFITS (Continued)
C. OPEB Liabilities, OPEB Expenses, and Deferred Outflows/Inflows of Resources Related to
OPEB
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred
inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net
position of the City’s OPEB Plan and additions to/deductions from the OPEB Plan’s fiduciary net
position have been determined on the same basis as they are reported by the California
Employers’ Retiree Benefit Trust (CERBT). For this purpose, benefit payments are recognized
when currently due and payable in accordance with the benefit terms. Investments are reported at
fair value. The long-term portion of governmental activities net OPEB liability is liquidated
primarily by the General Fund.
D. Net OPEB Liability
Actuarial Methods and Assumptions – The City’s net OPEB liability was measured as of June
30, 2023 and the total OPEB liability used to calculate the net OPEB liability was determined by
an actuarial valuation dated June 30, 2022, rolled forward to June 30, 2023, based on the
following actuarial methods and assumptions:
Valuation Date • June 30, 2023
Measurement Date • June 30, 2023
Contribution Policy • City contributes $802,000 per year into trust
Actuarial Cost Method • Entry Age Normal, Level Percentage of Payroll
Amortization Method • Level dollar
Amortization Period • Average of 18 years remaining for 2023/24
Asset Valuation Method • Investment gains and losses spread over 5-year rolling
period
• 6.25% at June 30, 2023
• 6.25% at June 30, 2022
• Expected City contributions projected to keep sufficient
plan assets to pay all benefits from trust.
Inflation • 2.50% annually
Salary Increases • Aggregate - 2.75% annually
• Merit - CalPERS 2000-2019 Experience Study
Healthcare/Medical Trend • Non-Medicare - 8.50% for 2025, decreasing to an
ultimate rate of 3.45% in 2076
• Medicare (Non-Kaiser) - 7.50% for 2025, decreasing to
an ultimate rate of 3.45% in 2076
• Medicare (Kaiser) - 6.25% for 2025, decreasing to an
ultimate rate of 3.45% in 2076.
Mortality, Retirement, Disability,
Termination
• CalPERS 2000-2019 Experience Study
Mortality Improvement • Mortality projected fully generational with Scale MP-
2021
Healthcare participation for future retirees • 100% if covered, 95% if waived
Discount Rate and Long-Term Expected
Rate of Return on Assets
Actuarial Assumptions
88 329
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 9 – OTHER POST-EMPLOYMENT BENEFITS (Continued)
The long-term expected rate of return on OPEB plan investments was determined using a building-
block method in which expected future real rates of return (expected returns, net of OPEB plan
investment expense and inflation) are developed for each major asset class. These ranges are
combined to produce the long-term expected rate of return by weighting the expected future real
rates of return by the target asset allocation percentage and by adding expected inflation. The target
allocation and best estimates of arithmetic real rates of return for each major asset class are
summarized in the following table:
Long-Term
Target Expected Real
Asset Class Allocation Rate of Return
Global equity 49.0% 4.56%
Fixed income 23.0% 1.56%
TIPS 5.0% -0.08%
Commodities 3.0% 1.22%
REITs 20.0% 4.06%
Total 100.0%
Assumed Long-Term Rate of Inflation 2.50%
Expected Long-Term Net Rate of Return, Rounded 6.25%
Discount Rate – The discount rate used to measure the total OPEB liability was 6.75%. The
projection of cash flows used to determine the discount rate assumed that City contributions will be
made at rates equal to actuarially determined contribution rates. Based on those assumptions, the
OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB
payments for current active and inactive employees and beneficiaries. Therefore, the long-term
expected rate of return on OPEB plan investments was applied to all periods of projected benefit
payments to determine the total OPEB liability.
Changes of Assumptions – For the measurement date of June 30, 2023, the medical trend rate was
updated and the Experience Study was updated to CalPERS 2000-2019.
89 330
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 9 – OTHER POST-EMPLOYMENT BENEFITS (Continued)
E. Changes in Net OPEB Liability
The changes in the net OPEB liability follows:
Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
(a) (b) (a) - (b)
Balance at June 30, 2023 Measurement Date $94,931,780 $30,019,481 $64,912,299
Changes Recognized for the Measurement Period:
Service Cost 1,306,697 1,306,697
Interest on the total OPEB liability 5,866,485 5,866,485
Changes in benefit terms
Differences between expected and actual experience (16,440,986)(16,440,986)
Changes of assumptions 5,560,618 5,560,618
Contributions from the employer 5,551,201 (5,551,201)
Net investment income 1,952,728 (1,952,728)
Benefit payments (4,749,439) (4,749,439)
Administrative expenses (8,798)8,798
Net changes (8,456,625) 2,745,692 (11,202,317)
Balance at June 30, 2024 Measurement Date $86,475,155 $32,765,173 $53,709,982
Increase (Decrease)
F. Sensitivity of the Net OPEB Liability to Changes in the Discount Rate and Healthcare Cost
Trend Rates
The following presents the net OPEB liability of the City, as well as what the City's net OPEB
liability would be if it were calculated using a discount rate that is 1-percentage-point lower (5.75%)
or 1-percentage-point higher (7.75%) than the current discount rate:
Net OPEB Liability/(Asset)
Discount Rate -1% Current Discount Rate Discount Rate +1%
(5.25%) (6.25%) (7.25%)
$64,481,646 $53,709,982 $44,752,882
The following presents the net OPEB liability of the City, as well as what the City's net OPEB
liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point
lower or 1-percentage-point higher than the current healthcare cost trend rates as discussed in the
assumptions above:
Net OPEB Liability/(Asset)
Current Healthcare Cost
1% Decrease Trend Rates 1% Increase
$44,143,775 $53,709,982 $65,239,140
90 331
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 9 – OTHER POST-EMPLOYMENT BENEFITS (Continued)
G. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB
For the year ended June 30, 2024, the City recognized OPEB expense of $483,760. At June 30,
2024, the City reported deferred outflows and inflows of resources related to OPEB from the
following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Employer contributions made subsequent to the measurement date $5,215,767
Differences between actual and expected experience ($9,590,574)
Changes in assumptions 3,243,693
Net differences between projected and actual earnings on
plan investments 1,972,282
Total $10,431,742 ($9,590,574)
$5,215,767 reported as deferred outflows of resources related to contributions subsequent to the
measurement date will be recognized as a reduction of the OPEB liability in the year ended June 30,
2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources
related to OPEB will be recognized as part of OPEB expense as follows:
Year Annual
Ended June 30 Amortization
2025 ($4,124,291)
2026 (1,564,310)
2027 1,326,051
2028 (12,049)
H. Defined Contribution Plan
The City of South San Francisco funded HRA Plan is a defined contribution OPEB plan for
employees hired on or after April 25, 2010. For those new hires, the City provides a medical after
retirement health plan (MARA), and contributes 1.5% of salary for those employees. In addition,
employees contribute to the MARA plan as directed by their respective bargaining unit’s
Memorandum of Understanding or compensation plan.
The plan is administered by Matrix Trust Company. Employee contributions for the fiscal year
totaled $398,600. Employer contributions of $634,838 were paid into the Defined Contribution
Plan. No liability for the defined contribution has been included in the report since the City fully
paid the annual required contribution. Since the assets held under this plan are not the City’s
property and are not subject to claims by general creditors of the City, the assets have been
excluded from these financial statements.
91 332
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 10 – LEASES
A. Policies
A lease is defined as a contract that conveys control of the right to use another entity’s
nonfinancial asset (the underlying asset) as specified in the contract for a period of time in an
exchange or exchange-like transaction. Examples of nonfinancial assets include buildings, land,
vehicles, and equipment. The City recognizes lease receivable or liabilities with an initial,
individual value of $1,000,000 or more, based on the present value of future lease payments
remaining at the start of the lease.
Lessee – The City does not have any noncancellable leases of nonfinancial assets as of June 30,
2024, other than the financed purchase discussed in Note 5. The Conference Center Authority is
a lessee for the noncancellable lease of the Conference Center from the City. At the
commencement of a lease, City or Conference Center Authority recognize a lease liability and an
intangible right‐to‐use lease asset (lease asset) in the government‐wide financial statements.
At the commencement of a lease, the City or Conference Center Authority initially measures the
lease liability at the present value of payments expected to be made during the lease term.
Subsequently, the lease liability is reduced by the principal portion of lease payments made. The
lease asset is initially measured as the initial amount of the lease liability, adjusted for lease
payments made at or before the lease commencement date, plus certain initial direct costs.
Subsequently, the lease asset is amortized on a straight‐line basis over its useful life.
Key estimates and judgments related to leases include how the City or Conference Center
Authority determines (1) the discount rate it uses to discount the expected lease payments to
present value, (2) lease term, and (3) lease payments as follows:
• The City or Conference Center Authority uses the interest rate charged by the lessor as
the discount rate. When the interest rate charged by the lessor is not provided, the City or
Conference Center Authority generally uses its respective estimated incremental
borrowing rate as the discount rate for leases.
• The lease term includes the noncancellable period of the lease.
• Lease payments included in the measurement of the lease liability are composed of fixed
payments and purchase option price that the City or Conference Center Authority is
reasonably certain to exercise.
The City and Conference Center Authority monitor changes in circumstances that would require a
remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur
that are expected to significantly affect the amount of the lease liability.
Lease assets are reported with other capital assets and lease liabilities are reported with long-term
debt on the statement of net position.
Lessor – The City is a lessor for a noncancellable leases of buildings, billboards and facilities.
The City recognizes a lease receivable and a deferred inflow of resources in the government‐wide
and fund financial statements.
92 333
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 10 – LEASES (Continued)
At the commencement of a lease, the City initially measures the lease receivable at the present
value of payments expected to be received during the lease term. Subsequently, the lease
receivable is reduced by the principal portion of lease payments received. The deferred inflow of
resources is initially measured as the initial amount of the lease receivable, adjusted for lease
payments received at or before the lease commencement date. Subsequently, the deferred inflow
of resources is recognized as revenue over the life of the lease term.
Key estimates and judgments include how the City determines (1) the discount rate it uses to
discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts as
follows:
•The City uses its estimated incremental borrowing rate as the discount rate for leases.
•The lease term includes the noncancellable period of the lease.
•Lease receipts included in the measurement of the lease receivable is composed of fixed
payments from the lessee.
The City monitors changes in circumstances that would require a remeasurement of its lease, and
will remeasure the lease receivable and deferred inflows of resources if certain changes occur that
are expected to significantly affect the amount of the lease receivable.
B. Leases Receivable
The balances related to leases receivable and deferred inflows of resources as of June 30, 2024
were:
Lease Deferred Inflows
Receivable of Resources
Governmental Activities
Leases Receivable (Lessor)
General Fund:
Conference Center $1,699,888 $1,782,964
Costco 3,598,989 3,450,076
Billboards 6,743,258 6,190,768
Park SFO 2,152,472 2,075,106
Bandwidth 1,889,840 1,889,840
Low and Moderate Income Housing Assets Fund:
Magnolia 1,165,110 1,124,024
Total governmental activities leases receivable $17,249,557 $16,512,778
93 334
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 10 – LEASES (Continued)
Conference Center – The Conference Center Authority, a discrete component unit, leases land
from the City under an operating lease commencing on January 1, 1999, with a 30-year term from
February 1, 1999, to January 31, 2029. The rent amount was subject to re-negotiation at the
option of either party between January 1 and February 28, 2009 and 2019. The cost and carrying
amount of leased land under this lease receivable is $5,040,000. The City recognized $278,398 in
lease revenue and $60,010 in interest revenue during the current fiscal year related to this lease.
Also, the City has deferred inflows of resources associated with this lease that will be recognized
as revenue over the lease term.
Costco – Price Club Associates leases the land for the Costco store on South Airport Boulevard
from the City. Lease payments are based on a percentage of Costco’s gross annual sales, with
minimum annual rent set at $400,000, payable in monthly installments of $33,333. In fiscal
2014, Costco exercised the option to extend the lease through fiscal year 2029, with an option for
a 6 year extension through fiscal year 2035. The City recognized $328,578 in lease revenue and
$112,660 in interest revenue during the current fiscal year related to this lease. Also, the City has
deferred inflows of resources associated with this lease that will be recognized as revenue over
the lease term.
Billboards – The City leases digital billboard space to third parties under three lease agreements.
The original terms of the leases were thirty years and as of June 30, 2024, the leases had 20 to 27
years remaining. The rent is based on a minimum annual guaranteed payment, paid on an annual
basis, which increases 15% every five years. The City recognized $252,170 in lease revenue and
$203,961 in interest revenue during the current fiscal year related to these leases. Also, the City
has deferred inflows of resources associated with these leases that will be recognized as revenue
over the lease term.
Park SFO – The City leases land for two parking garages at the San Francisco International
Airport (SFO) to a third party under two lease agreements. The original terms of the leases were
thirty and thirty-nine years and as of June 30, 2024, the leases had twelve years remaining. The
annual rent increases 3% every five years. The City recognized $159,623 in lease revenue and
$82,256 in interest revenue during the current fiscal year related to these leases. Also, the City
has deferred inflows of resources associated with these leases that will be recognized as revenue
over the lease term.
Bandwidth – In October 2023, the City entered into an agreement to lease land to a third party for
the installation of a fiber optic cable and conduit. The lease term is twenty-five years and the
annual rent is increased by the shelter component of the consumer price index. The City did not
recognize lease revenue or interest revenue during the current fiscal year related to this lease.
Also, the City has deferred inflows of resources associated with the lease that will be recognized
as revenue over the lease term.
Magnolia – Magnolia Housing leases the land for Magnolia Plaza Senior Apartments from the
City. Minimum lease payments are set at $51,800 per year, and are payable through the fiscal
year 2062. The City recognized $29,579 in lease revenue and $35,444 in interest revenue during
the current fiscal year related to this lease. Also, the City has deferred inflows of resources
associated with this lease that will be recognized as revenue over the lease term.
94 335
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 10 – LEASES (Continued)
C. Lease Payable
The Conference Center Authority’s lease payable consists of the following as of June 30, 2024:
Balance Balance Current
June 30, 2023 Deductions June 30, 2024 Portion
Land Lease $2,059,878 $359,990 $1,699,888 $370,871
The Authority has a property lease agreement with the City of South San Francisco for 30 years
expiring in 2029. Under the agreement, the City subleases to the Authority, the property in
exchange for the annual lease payment for the use of land. During the fiscal year, the lease
payments totaled $420,000. The total principal and interest paid during the year was $60,010 and
$359,990, respectively. The initial present value of the right of use asset and lease liability, at a
treasury bond rate of 3.00% over the thirty years, was $2,748,483. The balance of the right of use
asset as of June 30, 2024 was $1,113,590, net of accumulated amortization, which is reported
with the Authority’s capital assets in Note 3. The balance of the lease liability as of June 30, 2024
was $1,699,888. There are termination clauses included in the lease agreement, however
management has determined that it is not likely that those clauses will be exercised.
Future minimum lease payments as of June 30, 2024 are as follows:
Year Ending Principal Interest
June 30 Payments Payments Total
2025 $370,871 $49,129 $420,000
2026 382,080 37,920 420,000
2027 393,629 26,371 420,000
2028 405,526 14,474 420,000
2029 147,782 2,219 150,001
$1,699,888 $130,113 $1,830,001
95 336
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 11 – JOINTLY GOVERNED ORGANIZATIONS
The City participates in the jointly governed organizations discussed below through formally
organized and separate entities established under the Joint Exercise of Powers Act of the State of
California. As separate legal entities, these entities exercise full powers and authorities within the
scope of the related Joint Powers Agreements including the preparation of annual budgets,
accountability for all funds, the power to make and execute contracts and the right to sue and be
sued. Each joint organization is governed by a board consisting of representatives from member
municipalities. Each board controls the operations of the respective joint organization, including
selection of management and approval of operating budgets, independent of any influence by
member municipalities beyond their representation on that board. Obligations and liabilities of
this joint organization are not the City’s responsibility and the City does not have an equity
interest in the assets of each joint organization except upon dissolution of the joint organization.
A. Oyster Point Marina
(OPM) was established in 1977 by the City and the San Mateo County Harbor District (Harbor
District) for the purpose of expanding, improving and operating the Oyster Point Marina and
Park. The governing board consists of two of the City's council members and two Harbor District
commissioners. The Harbor District operates OPM. Operation of the Marina provides revenues
for the marina's operations. The City retains title to the land; however, the City is not liable for
any obligations of the San Mateo County Harbor District. Condensed unaudited financial
information may be obtained from San Mateo County Harbor District, #1 Johnson Pier, Half
Moon Bay, CA 94019.
B. Peninsula Traffic Congestion Relief Alliance (PTCRA)
PTCRA was formed from the merger of the Inter City Transportation Systems Management
Agency and Multi-City Transportation Systems Management Agency (MCTSMA) in 2000. The
members are the cities of South San Francisco, Brisbane, Colma, Daly City, Half Moon Bay,
Millbrae, Pacifica and San Bruno and seven other members for the purpose of mitigating traffic
congestion. The governing board consists of one council member from each member city. The
finance director of the City of San Carlos acts as the treasurer and controller of PTCRA. The
individual cities are not liable for the debts, liabilities or obligations of PTCRA. Each member
city has an equal interest in PTCRA. Condensed accrual basis unaudited financial information
may be obtained from the City of San Carlos Finance Department, 666 Elm Street, San Carlos,
CA 94070.
C. City/County Association of Governments (C/CAG)
C/CAG was established in 1990 by the County of San Mateo and the Cities of San Mateo County
for preparation, adoption, monitoring and enforcing of Countywide state mandated plans. A Board
of Directors consisting of one council member from each member city and one member from the
County Board of Supervisors governs C/CAG. The city treasurer of San Carlos acts as the treasurer
of C/CAG. The individual cities and the County are not liable for the debts, liabilities, or obligations
of C/CAG. Condensed unaudited cash basis financial information may be obtained from the City of
San Carlos Finance Department, 666 Elm Street, San Carlos, CA 94070.
96 337
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 12 – RISK MANAGEMENT
A. Insurance Coverage
The City participates in Pooled Liability Assurance Network Joint Powers Authority (PLAN
JPA), a nonprofit benefit corporation established to provide liability insurance coverage, claims
and risk management, and legal defense to its participating members. PLAN JPA provides
$1,000,000 of self- funded general liability and automobile coverage (except $250,000 is for the
Employee benefits Plan Administration liability) and $34,000,000 excess liability coverage per
occurrence and is responsible for paying claims in excess of the City’s $100,000 self-insured
retention. The Plan includes a per occurrence or wrongful act or employee benefit wrongful act
up to $10,000,000 with two retained limits of $5,000,000. For the year ended June 30, 2024, the
City paid PLAN JPA $2,774,466 in premiums and did not receive a refund of premiums paid in
prior years. Financial statements may be obtained from PLAN JPA 1750 Creekside Oaks Drive,
Suite 200, Sacramento, CA 95833.
The City has also purchased excess coverage insurance for worker’s compensation claims from
Public Risk, Innovation, Solutions and Management (PRISM) (formerly CSAC Excess Insurance
Authority (CSAC-EIA)). PRISM provides coverage up to statutory limits in excess of the City’s
$500,000 self-insured retention. For the past five fiscal years, general liability and worker
compensation settlements did not exceed insurance coverage.
B. Liability for Uninsured Claims
The City provides for the uninsured portion of claims and judgments in the Self Insurance
Internal Service Fund. Claims and judgments, including a provision for claims incurred but not
reported, are recorded when a loss is deemed probable of assertion and the amount of the loss is
reasonably determinable. As discussed above, the City has coverage for such claims, but it has
retained the risk for the deductible or uninsured portion of these claims.
The City’s liability for uninsured claims is limited to workers’ compensation and general liability
claims, as discussed above, and was estimated by management based on prior year’s claims
experience as follows:
June 30, 2024 Fiscal Year
Workers' General 2022-2023
Compensation Liability Total Total
Balance, beginning of year $16,909,000 $375,062 $17,284,062 $16,483,258
Current year claims and changes in
estimates of prior years claims 2,813,961 585,752 3,399,713 3,724,396
Claims Paid (2,237,961) (209,055) (2,447,016) (2,923,592)
Balance, end of year $17,485,000 $751,759 $18,236,759 $17,284,062
Current portion $3,051,000 $751,759 $3,802,759 $3,047,258
97 338
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 13 – COMMITMENTS AND CONTINGENCIES
A. Litigation
The City is subject to litigation arising in the normal course of business. In the opinion of the
City Attorney there is no pending litigation which is likely to have a material adverse effect on
the financial position of the City.
B. Federal and State Grant Programs
The City participates in Federal and State grant programs. These programs have been audited by
the City’s independent auditors in accordance with the provisions of the Federal Single Audit Act
as amended and applicable State requirements. No cost disallowances were proposed as a result
of these audits; however, these programs are still subject to further examination by the grantors
and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot
be determined at this time. The City expects such amounts, if any, to be immaterial.
C. Miller Parking Garage
The Miller Parking Garage (“Parking Garage)”, constructed in 2011, is located at 329 Miller
Avenue in the City. The Parking Garage consists of a five-level open-air concrete structure
building of approximately 100,000 square feet with 244 parking spaces. Approximately 14,350
square feet of commercial and office space (the “Commercial Space”) is located on the ground
floor of the Parking Garage.
In February 2020, the City sold the Commercial Space for $1,247,950. In connection with the
sale of the Commercial Space, a condominium map was recorded with the County to create
separate assessor parcel numbers for the Commercial Space and the balance of the property
included within the Parking Garage. No rights to the parking spaces were granted to the owners
of the Commercial Space in connection with its sale. However, the owners of the Commercial
Space may use such spaces upon payment to the City of the applicable parking fees.
D. Construction Contract Dispute
Following a competitive bid process, the City awarded a contract for construction of certain
improvements related to the Grand Boulevard Initiative. The project finished well past the
contract completion date and the City withheld funds for late completion and to correct
incomplete and defective work. The City and the contractor engaged a third-party mediator, but
were unable to resolve the dispute at mediation in August 2022. The contractor filed a complaint
in San Mateo County Superior Court on September 14, 2022, seeking $6,500,000 in
compensatory damages, interest, and costs of suit. A Mandatory Settlement Conference is
scheduled for September 2025, and a jury trial is scheduled for October 2025. The City disputes
the allegations and intends to vigorously pursue affirmative claims against the contractor. The
City may be negatively impacted should the court rule in favor of the contractor, however any
such impact cannot be determined at this time.
98 339
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 13 – COMMITMENTS AND CONTINGENCIES (Continued)
E. Housing Successor Excess Surplus
Health and Safety Code (HSC) Section 34176.1(d) defines an excess surplus as an unencumbered
balance held by the housing successor that exceeds the greater of $1,000,000 or the aggregate
amount deposited into the housing successor fund during the housing successor’s preceding four
fiscal years, whichever is greater. If a housing successor has an excess surplus, the HSC Section
requires that the housing successor encumber the excess surplus for eligible purposes described in
the HSC Section 34176.1(a)(3) or transfer the funds to another local housing successor within
three fiscal years. If the housing successor fails to comply with this provision, the housing
successor, within 90 days of the end of the third fiscal year, is required to transfer any excess
surplus to the Department of Housing and Community Development for expenditure pursuant to
the Multifamily Housing Program or the Joe Serna, Jr. Farmworker Housing Grant Program.
In the fiscal year 2022 Housing Successor Report an excess surplus of $1,076,383 that must be
encumbered or expended within three fiscal years, or by the end of fiscal year 2025. This excess
surplus was committed to a predevelopment loan for the Rotary Gardens (522 Linden) project on
April 10, 2024 by Resolution 59-2024 and will be expended in fiscal year 2025.
Furthermore, the fiscal year 2023 Housing Successor Report identified an additional excess
surplus of $468,518, which must be encumbered or expended within three fiscal years, or by the
end of fiscal year 2026. City staff is in the process of identifying a suitable project to spend down
this excess surplus of $468,518 by the June 30, 2026 deadline.
NOTE 14 – FORMER REDEVELOPMENT AGENCY DISSOLUTION AND SUCCESSOR
AGENCY ACTIVITIES
The activities of the Successor Agency are reported in the Successor Agency to the former
Redevelopment Agency Private-Purpose Trust Fund as the activities are under the control of the
Oversight Board. The City provides administrative services to the Successor Agency to wind
down the affairs of the former Redevelopment Agency.
On July 1, 2018, the duties of the South San Francisco Oversight Board transferred to a new San
Mateo Countywide Oversight Board, which will now be responsible for overseeing the winddown
affairs of all Successor Agencies in San Mateo County, including the Successor Agency to the
South San Francisco Redevelopment Agency.
Information presented in the following footnotes represents assets and liabilities of the Successor
Agency.
A. Cash and Investments
Cash and investments of the Successor Agency as of June 30, 2024 are discussed in Note 2 to the
financial statements. Information presented in the following footnotes represents other assets and
liabilities of the Successor Agency as of June 30, 2024.
99 340
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 14 – FORMER REDEVELOPMENT AGENCY DISSOLUTION AND SUCCESSOR
AGENCY ACTIVITIES (Continued)
B. Loans Receivable
The Successor Agency assumed the non-housing loans receivable of the former Redevelopment
Agency as of February 1, 2012. The former Redevelopment Agency engaged in programs
designed to encourage construction of or improvement to low-to-moderate income housing.
Under these programs, grants or loans were provided to homeowners or developers who agreed to
expend these funds in accordance with the Agency’s terms.
C. Capital Assets
The Successor Agency assumed the capital assets of the former Redevelopment Agency as of
February 1, 2012. All capital assets are valued at historical cost or estimated historical cost if
actual historical cost is not available. Contributed capital assets are valued at their acquisition
value. The Successor Agency’s policy is to capitalize all assets with costs exceeding certain
minimum thresholds and with useful lives exceeding two years.
All capital assets with limited useful lives are depreciated over their estimated useful lives. The
purpose of depreciation is to spread the cost of capital assets equitably among all users over the
life of these assets. The amount charged to depreciation expense each year represents that year’s
pro rata share of the cost of capital assets.
Depreciation of all capital assets is charged as an expense against operations each year and the
total amount of depreciation taken over the years, called accumulated depreciation, is reported on
the balance sheet as a reduction in the book value of capital assets.
Depreciation is provided using the straight-line method which means the cost of the asset is
divided by its expected useful life in years and the result is charged to expense each year until the
asset is fully depreciated. The Successor Agency has assigned the useful lives listed below to
capital assets:
Buildings 50 years
Improvements 30 years
Machinery and equipment 5-20 years
Furniture and fixtures 12 years
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Interest incurred during the construction phase is reflected in the capitalized value of the asset
constructed, net of interest earned on the invested proceeds over the same period. The
capitalization level is $20,000 for vehicles, and $100,000 for all else, including all other
equipment that is not a vehicle.
100 341
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 14 – FORMER REDEVELOPMENT AGENCY DISSOLUTION AND SUCCESSOR
AGENCY ACTIVITIES (Continued)
Capital assets recorded at June 30 are comprised of:
Balance Balance
June 30, 2023 Additions Deletion June 30, 2024
Fiduciary activities
Capital assets not being depreciated:
Land $111,219 $111,219
Total capital assets not
being depreciated 111,219 111,219
Capital assets being depreciated:
Buildings and Improvements 329,671 329,671
Equipment and Vehicle 242,190 ($4,506) 237,684
Furniture and Fixtures 21,506 21,506
Total capital assets being depreciated 593,367 (4,506) 588,861
Less accumulated depreciation for:
Buildings and Improvements (98,140) ($6,593)(104,733)
Equipment and Vehicle (242,190)4,506 (237,684)
Furniture and Fixtures (21,506)(21,506)
Total accumulated depreciation (361,836) (6,593) 4,506 (363,923)
Net capital assets being depreciated 231,531 (6,593)224,938
Fiduciary activity capital assets, net $342,750 ($6,593)$336,157
D. Defeased Bonds
As of June 30, 2024, the outstanding balance of defeased debt was $2,735,000 for the 1997
Downtown /Central Redevelopment Tax Allocation Bonds.
E. Commitments And Contingencies
State Approval of Enforceable Obligations
The Successor Agency prepares a Recognized Obligation Payment Schedule (ROPS) semi-
annually that contains all proposed expenditures for the subsequent six-month period. The ROPS
is subject to the review and approval of the Oversight Board as well as the State Department of
Finance. Although the State Department of Finance may not question items included on the
ROPS in one period, they may question the same items in a future period and disallow associated
activities. The amount, if any, of current obligations that may be denied by the State Department
of Finance cannot be determined at this time. The City expects such amounts, if any, to be
immaterial.
101 342
CITY OF SOUTH SAN FRANCISCO
NOTES TO BASIC FINANCIALS STATEMENTS
For the Fiscal Year Ended June 30, 2024
NOTE 14 – FORMER REDEVELOPMENT AGENCY DISSOLUTION AND SUCCESSOR
AGENCY ACTIVITIES (Continued)
State Asset Transfer Review
The activities of the former Redevelopment Agency and the Successor Agency were also subject
to further examination by the State of California. The State Controller’s Office conducted a
review of the propriety of asset transfers between the former Redevelopment Agency or the
Successor Agency and any public agency that occurred on or after January 1, 2011. The results of
that review were issued in July 2015 and although the review did identify ineligible transfers of
assets from the former Redevelopment Agency to the City, the report reflected the current year
and prior year transfers and made no further demands for the return of assets to the Successor
Agency.
102 343
REQUIRED SUPPLEMENTARY INFORMATION
344
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2023
Miscellaneous Agent Multiple-Employer Defined Benefit Pension Plans
Last 10 Years
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS
Measurement Date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023
Total Pension Liability
Service cost $3,449,973 $3,075,813 $3,079,994 $3,922,518 $4,001,207 $4,118,735 $4,267,487 $4,274,015 $4,896,807 $5,072,877
Interest on total pension liability 13,930,544 14,393,013 14,870,988 15,430,998 15,885,315 16,624,514 17,306,781 17,951,111 18,379,820 19,261,245
Changes of benefit terms 308,146
Changes of assumptions (3,374,655)12,421,358 (1,361,078)7,856,877
Difference between expected and actual experience (1,567,798) (476,337) 1,958,164 187,342 2,853,948 1,771,483 1,018,943 (893,635) 4,176,186
Benefit payments, including refunds of employee
contributions (9,287,975) (10,407,243) (11,085,829) (11,565,392) (12,164,689) (12,756,888) (13,336,957) (13,832,759) (14,547,349) (15,602,083)
Net change in total pension liability 8,092,542 2,119,130 6,388,816 22,167,646 6,548,097 10,840,309 10,008,794 9,411,310 15,692,520 13,216,371
Total pension liability - beginning 188,659,588 196,752,130 198,871,260 205,260,076 227,427,722 233,975,819 244,816,128 254,824,922 264,236,232 279,928,752
Total pension liability - ending (a)196,752,130 198,871,260 205,260,076 227,427,722 233,975,819 244,816,128 254,824,922 264,236,232 279,928,752 293,145,123
Plan fiduciary net position
Contributions - employer $4,235,454 $4,546,984 $5,726,981 $5,228,454 $6,165,764 $6,851,659 $7,823,463 $8,623,876 $9,491,964 $10,651,569
Contributions - employee 1,466,176 1,411,273 1,622,453 1,720,600 1,727,041 1,816,507 1,883,698 2,006,497 2,293,651 2,150,828
Net investment income 21,712,340 3,221,551 687,860 15,616,363 12,458,090 10,240,873 8,084,207 38,008,815 (15,367,557) 11,414,408
Benefit payments, including refunds of employee
contributions (9,287,975) (10,407,243) (11,085,829) (11,565,392) (12,164,689) (12,756,888) (13,336,957) (13,832,759) (14,547,349) (15,602,083)
Plan to plan resource movement (50,555) 229 (365) (20) (32)
Administrative expense (160,268) (86,726) (205,472) (233,683) (112,374) (230,510) (167,557) (126,067) (135,392)
Other miscellaneous income (443,767) 365
Ne t change in plan fiduciary net position 18,125,995 (1,438,258) (3,135,032) 10,794,553 7,508,391 6,040,122 4,223,869 34,638,872 (18,255,358) 8,479,330
Plan fiduciary net position - beginning 125,614,993 143,740,988 142,302,730 139,167,698 149,962,251 157,470,642 163,510,764 167,734,633 202,373,505 184,118,147
Plan fiduciary net position - ending (b)143,740,988 142,302,730 139,167,698 149,962,251 157,470,642 163,510,764 167,734,633 202,373,505 184,118,147 192,597,477
Net pension liability - ending (a )-(b)$53,011,142 $56,568,530 $66,092,378 $77,465,471 $76,505,177 $81,305,364 $87,090,289 $61,862,727 $95,810,605 $100,547,646
Plan fiduciary net position as a percentage of the total
pension liability 73.06% 71.56% 67.80% 65.94% 67.30% 66.79% 65.82% 76.59% 65.77% 65.70%
Covered payroll $17,725,581 $17,798,104 $21,409,193 $29,390,370 $23,630,354 $24,993,270 $26,275,955 $27,681,286 $28,788,170 $31,400,311
Net pension liability as percentage of covered payroll 299.07% 317.83% 308.71% 263.57% 323.76% 325.31% 331.44% 223.48% 332.81% 320.21%
Notes to Schedule:
Benefit changes:The figures above do not include any liability impact that may have resulted from plan changes which
occurred after the June 30 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years
Additional Service Credit (a.k.a. Golden Handshakes).
Changes in assumptions : In 2017, the accounting discount rate reduced from 7.65% to 7.15%. In 2016, 2018, 2019, 2020, 2021 and 2023,
there were no changes. In 2022, the accounting discount rate reduced from 7.15% to 6.90%. In 2015, amounts reported reflect an adjustment
of the discount rate form 7.5% (net of administrative expense) to 7.65% (without a reduction for pension plan administrative expense). In 2014,
amounts reported were based on the 7.5% discount rate.
104 345
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2023
Miscellaneous Agent Multiple-Employer Defined Benefit Pension Plans
Last 10 Years
SCHEDULE OF CONTRIBUTIONS
Fiscal Year Ended June 30 2015 2016 2017 2018 2019
Actuarially determined contribution $4,210,973 $5,399,856 $5,228,454 $6,166,024 $6,851,659
Contributions in relation to the actuarially
determined contributions 4,210,973 5,399,856 5,228,454 6,166,024 6,851,659
Contribution deficiency (excess)$0 $0 $0 $0 $0
Covered payroll $17,798,104 $21,409,193 $29,390,370 $23,630,354 $24,993,270
Contributions as a percentage of covered
payroll 23.66% 25.22% 17.79% 26.09% 27.41%
Valuation date:6/30/2012 6/30/2013 6/30/2014 6/30/2015 6/30/2016
Fiscal Year Ended June 30 2020 2021 2022 2023 2024
Actuarially determined contribution $7,831,598 $8,616,536 $9,491,640 $10,675,385 $8,928,580
Contributions in relation to the actuarially
determined contributions 7,831,598 8,616,536 9,491,640 10,675,385 8,928,580
Contribution deficiency (excess)$0 $0 $0 $0 $0
Covered payroll $26,275,955 $27,681,286 $28,788,170 $31,400,311 $34,728,211
Contributions as a percentage of covered
payroll 29.81% 31.13% 32.97% 34.00% 25.71%
Valuation date:6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021
Methods and assumptions used to determine contribution rates:
Actuarial cost method Entry age
Amortization method Level percentage of payroll
Asset valuation method Fair value of assets
Inflation 2.75% for 2015 to 2019, 2.625% for 2020,
2.50% for 2021 and 2022 and 2.30% for 2023 and 2024.
Salary increases
Investment rate of return
Retirement age
Mortality
Varies by entry age and service
7.50% for 2015 to 2018, 7.375% for 2019, 7.25% for 2020,
7.00% for 2021 and 2022 and 6.80% for 2023 and 2024, net of
administrative expenses, including inflation
The probabilities of Retirement are based on the CalPERS
Experience Study.
The probabilities of mortality are based on the CalPERS
Experience Study. Pre-retirement and Post-retirement mortality
rates include 20 years of projected mortality improvement using
Scale AA published by the Society of Actuaries for 2015 to 2018.
For 2019, 2020, 2021, and 2022, pre-retirement and post-
retirement mortality rates include 15 years of projected mortality
improvement using 90% of Scale MP-2016 published by the
Society of Actuaries. For 2023 and 2024, pre-retirement and post-
retirement mortality rates include generational mortality
improvement using 80% of Scale MP-2020 published by the
Societ y of Actuaries
105 346
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2023
Safety Agent Multiple-Employer Defined Benefit Pension Plans
Last 10 Years
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS
Measurement Date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023
Total Pension Liability
Service cost $5,143,842 $4,968,087 $5,329,842 $6,264,307 $6,511,672 $6,379,124 $6,880,000 $7,072,216 $7,567,350 $7,558,887
Interest on total pension liability 18,899,544 19,398,484 20,134,558 21,238,842 22,129,483 23,249,091 24,284,010 25,441,168 26,419,737 27,750,115
Changes of benefit terms 167,406
Changes of assumptions (4,789,129)18,010,606 (1,293,579)12,584,955
Difference between expected and actual experience (4,226,388) (915,267) 4,520,149 1,318,613 2,853,684 742,624 1,772,836 (684,769) 4,909,741
Benefit payments, including refunds of employee contributions (13,161,296) (13,556,606) (14,463,995) (14,760,979) (15,629,698) (15,909,734) (16,384,059) (17,313,787) (17,860,080) (21,698,219)
Net change in total pension liability 10,882,090 1,794,448 10,085,138 35,272,925 13,036,491 16,572,165 15,522,575 16,972,433 28,027,193 18,687,930
Total pension liability - beginning 256,002,648 266,884,738 268,679,186 278,764,324 314,037,249 327,073,740 343,645,905 359,168,480 376,140,913 404,168,106
Total pension liability - ending (a)266,884,738 268,679,186 278,764,324 314,037,249 327,073,740 343,645,905 359,168,480 376,140,913 404,168,106 422,856,036
Plan fiduciary net position
Contributions - employer $6,535,399 $7,191,715 $8,535,737 $8,071,060 $9,323,936 $10,164,921 $11,402,434 $12,413,770 $13,387,919 $15,352,613
Contributions - employee 2,151,163 1,714,039 1,961,907 1,980,507 2,134,552 2,486,989 2,890,991 2,893,339 2,886,541 3,143,555
Net investment income 29,348,051 4,264,997 950,612 21,553,126 17,363,158 14,404,633 11,506,885 54,912,645 (22,271,961) 16,694,253
Benefit payments, including refunds of employee contributions (13,161,296) (13,556,606) (14,463,995) (14,760,979) (15,629,698) (15,909,734) (16,384,059) (17,313,787) (17,860,080) (21,698,219)
Plan to plan resource movement (229) (512) 20 32
Administrative expense (219,696) (118,968) (283,579) (325,104) (157,625) (326,879) (240,703) (182,910) (198,239)
Other miscellaneous income (617,378) 512
Net change in plan fiduciary net position 24,873,317 (605,551) (3,134,936) 16,560,135 12,248,954 10,989,716 9,089,404 52,665,264 (24,040,491) 13,293,963
Plan fiduciary net position - beginning 170,937,835 195,811,152 195,205,601 192,070,665 208,630,800 220,879,754 231,869,470 240,958,874 293,624,138 269,583,647
Plan fiduciary net position - ending (b)195,811,152 195,205,601 192,070,665 208,630,800 220,879,754 231,869,470 240,958,874 293,624,138 269,583,647 282,877,610
Net pension liability - ending (a)-(b)$71,073,586 $73,473,585 $86,693,659 $105,406,449 $106,193,986 $111,776,435 $118,209,606 $82,516,775 $134,584,459 $139,978,426
Plan fiduciary net position as a percentage of the total pension
liability 73.37% 72.65% 68.90% 66.44% 67.53% 67.47% 67.09% 78.06% 66.70% 66.90%
Covered payroll $15,994,412 $16,679,857 $18,986,895 $19,563,549 $21,932,480 $22,975,254 $24,264,339 $24,378,494 $24,325,363 $26,580,095
Net pension liability as percentage of covered payroll 444.37% 440.49% 456.60% 538.79% 484.19% 486.51% 487.17% 338.48% 553.27% 526.63%
Notes to Schedule:
Benefit changes.The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30
valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).
Changes in assumptions: In 2017, the accounting discount rate reduced from 7.65% to 7.15%. In 2016, 2018, 2019, 2020, 2021 and 2023, there were
no changes. In 2022, the accounting discount rate reduced from 7.15% to 6.90%. In 2015, amounts reported reflect an adjustment of the discount rate
form 7.5% (net of administrative expense) to 7.65% (without a reduction for pension plan administrative expense). In 2014, amounts reported were
based on the 7.5% discount rate.
106 347
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2023
Safety Agent Multiple-Employer Defined Benefit Pension Plans
Last 10 Years
SCHEDULE OF CONTRIBUTIONS
Fiscal Year Ended June 30 2015 2016 2017 2018 2019
Actuarially determined contribution $7,191,715 $8,538,138 $8,071,060 $9,322,781 $10,164,821
Contributions in relation to the actuarially
determined contributions 7,191,715 8,538,138 8,071,060 9,322,781 10,164,821
Contribution deficiency (excess)$0 $0 $0 $0 $0
Covered payroll $16,679,857 $18,986,895 $19,563,549 $21,932,480 $22,975,254
Contributions as a percentage of covered
payroll 43.12% 44.97% 41.26% 42.51% 44.24%
Valuation date:6/30/2012 6/30/2013 6/30/2014 6/30/2015 6/30/2016
Fiscal Year Ended June 30 2020 2021 2022 2023 2024
Actuarially determined contribution $11,401,783 $12,413,770 $13,387,919 $15,352,613 $17,693,350
Contributions in relation to the actuarially
determined contributions 11,401,783 12,413,770 13,387,919 15,352,613 17,693,350
Contribution deficiency (excess)$0 $0 $0 $0 $0
Covered payroll $24,264,339 $24,378,494 $24,325,363 $26,580,095 $28,215,841
Contributions as a percentage of covered
payroll 46.99% 50.92% 55.04% 57.76% 62.71%
Valuation date:6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021
Methods and assumptions used to determine contribution rates:
Actuarial cost method Entry age
Amortization method Level percentage of payroll
Asset valuation method Fair value of assets
Inflation 2.75% for 2015 to 2019, 2.625% for 2020,
2.50% for 2021 and 2022 and 2.30% for 2023.
Salary increases Varies by entry
Investment rate of return
Retirement age
Mortality
7.50% for 2015 to 2018, 7.375% for 2019, 7.25% for 2020, 7.00%
for 2021 and 2022 and 6.80% for 2023, net of administrative
The probabilities of mortality are based on the CalPERS Experience
Study. Pre-retirement and Post-retirement mortality rates include 20
years of projected mortality improvement using Scale AA published by
the Society of Actuaries for 2015 to 2018. For 2019, 2020, 2021, and
2022, pre-retirement and post-retirement mortality rates include 15
years of projected mortality improvement using 90% of Scale MP-
2016 published by the Society of Actuaries. For 2023, pre-retirement
and post-retirement mortality rates include generational mortality
improvement using 80% of Scale MP-2020 published by the Society
of Actuaries
The probabilities of Retirement are based on the CalPERS Experience
107 348
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2023
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS
Retiree Healthcare OPEB Plan - Agent Multiple Employer
Last 10 fiscal years*
(Amounts in 000's)
Measurement Date 6/30/17 6/30/18 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023
Total OPEB Liability
Service Cost $1,574 $1,535 $1,558 $1,604 $1,516 $1,374 $1,307
Interest 5,087 5,325 5,568 5,952 6,058 5,704 5,866
Changes in benefit terms
Differences between expected and actual experience 91 2,895 (3,332)(16,441)
Changes of assumptions (672) (1,859) 1,446 5,561
Benefit payments (2,901) (3,326) (3,378) (4,052) (4,009) (4,067) (4,749)
Net change in total OPEB liability 3,760 3,625 5,971 1,645 1,679 3,011 (8,456)
Total OPEB liability - beginning 75,240 79,000 82,625 88,596 90,241 91,920 94,931
Total OPEB liability - ending (a)$79,000 $82,625 $88,596 $90,241 $91,920 $94,931 $86,475
Plan fiduciary net position
Contributions - employer $3,703 $4,128 $4,180 $4,854 $4,810 $4,869 $5,551
Contributions - employee
Net investment income 1,803 1,566 1,402 838 7,141 (4,575) 1,953
Administrative expense (9) (37)(5) (12)(9)(9)(9)
Benefit payments (2,901) (3,326) (3,378) (4,052) (4,009) (4,067) (4,749)
Net change in plan fiduciary net position 2,596 2,331 2,199 1,628 7,933 (3,782) 2,746
Plan fiduciary net position - beginning 17,114 19,710 22,041 24,240 25,868 33,801 30,019
Plan fiduciary net position - ending (b)$19,710 $22,041 $24,240 $25,868 $33,801 $30,019 $32,765
Net OPEB liability - ending (a)-(b)$59,290 $60,584 $64,356 $64,373 $58,119 $64,912 $53,710
Plan fiduciary net position as a percentage of the total OPEB liability 24.95% 26.68% 27.36% 28.67% 36.77% 31.62% 37.89%
Covered-employee payroll $26,539 $26,986 $27,662 $28,215 $26,824 $25,079 $24,911
Net OPEB liability as a percentage of covered-employee payroll 223.41% 224.50% 232.65% 228.15% 216.67% 258.83% 215.61%
* Fiscal year 2018 was the first year of implementation.
108 349
CITY OF SOUTH SAN FRANCISCO
REQUIRED SUPPLEMENTARY INFORMATION
For the Fiscal Year Ended June 30, 2023
SCHEDULE OF CONTRIBUTIONS
Retiree Healthcare OPEB Plan - Agent Multiple Employer
Last 10 fiscal years*
(Amounts in 000's)
Fiscal Year Ended June 30, 2018 2019 2020 2021 2022 2023 2024
Actuarially determined contribution $6,279 $6,839 $6,995 $7,253 $7,373 $7,053 $7,058
Contributions in relation to the
actuarially determined contribution 4,128 4,180 4,854 4,810 4,869 5,551 5,216
Contribution deficiency (excess)$2,151 $2,659 $2,141 $2,443 $2,504 $1,502 $1,842
Covered-employee payroll $26,986 $27,662 $28,215 $26,824 $25,079 $24,911 $24,095
Contributions as a percentage of
covered-employee payroll 15.30% 15.11% 17.20% 17.93% 19.41% 22.28% 21.65%
* Fiscal year 2018 was the first year of implementation.
Valuation Date • June 30, 2023
Contribution Policy • City contributes $802,000 per year into trust
Actuarial Cost Method • Entry Age Normal, Level Percentage of Payroll
Amortization Method • Level dollar
Amortization Period • Average of 18 years remaining for 2023/24
• 6.25% at June 30, 2023
• 6.25% at June 30, 2022
• Expected City contributions projected to keep sufficient plan assets
to pay all benefits from trust.
Inflation • 2.50% annually
Salary Increases • Aggregate - 2.75% annually
• Merit - CalPERS 2000-2019 Experience Study
Healthcare/Medical Trend • Non-Medicare - 8.50% for 2025, decreasing to an ultimate rate of
3.45% in 2076
• Medicare (Non-Kaiser) - 7.50% for 2025, decreasing to an
ultimate rate of 3.45% in 2076
• Medicare (Kaiser) - 6.25% for 2025, decreasing to an ultimate rate
of 3.45% in 2076.
Mortality, Retirement, Disability, Termination • CalPERS 2000-2019 Experience Study
Mortality Improvement • Mortality projected fully generational with Scale MP-2021
Healthcare participation for future retirees • 100% if covered, 95% if waived
Retiree Healthcare OPEB Plan - Agent Multiple Employer
NOTES TO SCHEDULE OF EMPLOYER CONTRIBUTION
Methods and Assumptions for Actuarially Determined Contribution
Discount Rate and Long-Term Expected
Rate of Return on Assets
109 350
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351
SUPPLEMENTARY INFORMATION
352
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353
GENERAL FUND
The General Fund is the City’s primary operating fund. It accounts for all financial resources of the
general government, except those required to be accounted for in another fund. The General Fund is
comprised of the following:
GENERAL PURPOSE FUND
This fund accounts for resources traditionally associated with government, such as administration, public
safety, library, parks maintenance, and recreation, outside of those accounted for in other funds.
MEASURE W FUND
This fund accounts for revenue as the result of the voter-approved one-half percent sales and use tax that
was passed on November 3, 2015. The tax went into effect April 1, 2016 and will last for 30 years until
March 31, 2046. Revenues are committed for maintenance and enhancement of local services.
113 354
General Purpose Measure W Total
ASSETS
Cash and investments $76,731,090 $17,970,662 $94,701,752
Receivables:
Accounts 13,988,476 2,752,840 16,741,316
Accrued interest 559,583 559,583
Leases 16,084,447 16,084,447
Due from other funds 200,000 200,000
Due from Conference Center
Inventory 574 574
Properties held for redevelopment 2,823,118 2,823,118
Total Assets $110,387,288 $20,723,502 $131,110,790
LIABILITIES
Accounts payable $2,156,534 $2,156,534
Accrued salaries and benefits 2,359,771 2,359,771
Other payable 480,065 480,065
Deposits 505,990 505,990
Unearned revenue 1,000,899 1,000,899
Total Liabilities 6,503,259 6,503,259
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - accounts receivable 2,874,314 2,874,314
Related to leases 15,388,754 15,388,754
Total Deferred Inflows of Resources 18,263,068 18,263,068
FUND BALANCES
Nonspendable 696,267 696,267
Restricted 2,823,118 2,823,118
Committed 3,921,810 $20,723,502 24,645,312
Assigned 7,761,552 7,761,552
Unassigned 70,418,214 70,418,214
Total Fund Balances 85,620,961 20,723,502 106,344,463
Total Liabilities and Fund Balances $110,387,288 $20,723,502 $131,110,790
CITY OF SOUTH SAN FRANCISCO
GENERAL FUND
COMBINING BALANCE SHEETS
JUNE 30, 2023
114 355
General Purpose Measure W Total
REVENUES
Property taxes $56,352,378 $56,352,378
Sales taxes 23,228,076 $15,773,938 39,002,014
Transient occupancy taxes 14,922,567 14,922,567
Franchise Fees 5,329,885 5,329,885
Other taxes 7,097,906 7,097,906
Intergovernmental 6,497,111 6,497,111
Interest and rentals 7,054,421 7,054,421
Licenses and permits 13,978,818 13,978,818
Charges for services 12,975,439 12,975,439
Fines and forfeitures 480,957 480,957
Other 339,588 339,588
Total Revenues 148,257,146 15,773,938 164,031,084
EXPENDITURES
Current:
City Council 301,415 301,415
City Clerk 972,958 972,958
City Treasurer 170,820 170,820
City Attorney 1,719,156 1,719,156
City Manager 3,405,299 166,629 3,571,928
Finance 3,267,080 3,267,080
Non-departmental 1,451,360 1,451,360
Human Resources 2,609,554 2,609,554
Fire 36,737,241 36,737,241
Police 37,093,241 37,093,241
Public Works 10,126,863 10,126,863
Parks and Recreation 22,747,701 22,747,701
Library 7,706,106 7,706,106
Economic and Community Development 11,123,819 11,123,819
Capital Outlay 108,750 108,750
Total Expenditures 139,541,363 166,629 139,707,992
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 8,715,783 15,607,309 24,323,092
OTHER FINANCING SOURCES (USES)
Transfers in 6,342,328 6,342,328
Transfers out (1,235,536) (11,644,587) (12,880,123)
Total Other Financing Sources (Uses)5,106,792 (11,644,587) (6,537,795)
Net Change in Fund Balances 13,822,575 3,962,722 17,785,297
Fund balance - July 1 71,798,386 16,760,780 88,559,166
Fund balance - June 30 $85,620,961 $20,723,502 $106,344,463
CITY OF SOUTH SAN FRANCISCO
GENERAL FUND
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2024
115 356
CITY OF SOUTH SAN FRANCISCO
GENERAL FUND
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amount (Negative)
Resources (inflows):
Property taxes $47,980,000 $49,280,000 $56,352,378 $7,072,378
Sales taxes 23,351,500 21,951,500 23,228,076 1,276,576
Transient occupancy taxes 14,910,000 14,000,000 14,922,567 922,567
Franchise fees 4,600,000 4,600,000 5,329,885 729,885
Other taxes 6,950,000 6,650,000 7,097,906 447,906
Intergovernmental 3,139,827 7,765,466 6,497,111 (1,268,355)
Interest and rentals 3,940,000 4,450,000 7,054,421 2,604,421
Licenses and permits 16,962,894 12,462,894 13,978,818 1,515,924
Charges for services 9,709,257 11,569,271 12,975,439 1,406,168
Fines and forfeitures 700,000 700,000 480,957 (219,043)
Other 337,826 337,826 339,588 1,762
Amounts available for appropriation 132,581,304 133,766,957 148,257,146 14,490,189
Charges to appropriations (outflows)
City Council 269,486 269,487 301,415 (31,928)
City Clerk 1,265,011 1,123,510 972,958 150,552
City Treasurer 133,428 133,428 170,820 (37,392)
City Attorney 1,108,825 1,108,825 1,719,156 (610,331)
City Manager 4,931,075 4,480,002 3,433,233 1,046,769
Finance 3,992,281 3,901,140 3,686,978 214,162
Non-departmental 1,394,367 1,394,368 1,742,622 (348,254)
Human Resources 2,884,524 2,849,228 2,857,825 (8,597)
Fire 32,761,869 36,750,577 37,327,182 (576,605)
Police 36,838,240 37,354,911 37,093,604 261,307
Public Works 11,954,045 14,239,034 11,399,312 2,839,722
Parks and Recreation 24,675,441 25,769,325 24,953,537 815,788
Library 8,044,806 8,013,719 7,712,864 300,855
Economic and Community Development 8,499,933 15,074,057 13,822,659 1,251,398
Capital outlay 79,112 108,750 (29,638)
Total charges to appropriations 138,753,331 152,540,723 147,302,915 5,237,808
OTHER FINANCING SOURCES (USES)
Transfers in 7,581,177 8,992,379 6,342,328 (2,650,051)
Transfers out (1,400,000)(4,875,873)(1,235,536)3,640,337
Total Other Financing Sources (Uses)6,181,177 4,116,506 5,106,792 990,286
Net Change in Fund Balances $9,150 ($14,657,260)6,061,023 $20,718,283
Fund Balance - July 1 71,798,386
Adjustment to budgetary basis:
Encumbrance adjustments 7,761,552
Fund Balance - June 30 $85,620,961
(Continued)
Budgeted Amounts
General Purpose
116 357
CITY OF SOUTH SAN FRANCISCO
GENERAL FUND
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amount (Negative)
Resources (inflows):
Property taxes
Sales taxes $16,000,000 $16,000,000 $15,773,938 ($226,062)
Transient occupancy taxes
Franchise fees
Other taxes
Intergovernmental
Interest and rentals
Licenses and permits
Charges for services
Fines and forfeitures
Other
Amounts available for appropriation 16,000,000 16,000,000 15,773,938 (226,062)
Charges to appropriations (outflows)
City Council
City Clerk
City Treasurer
City Attorney
City Manager 475,635 475,635 166,629 309,006
Finance
Non-departmental
Human Resources
Fire
Police
Public Works
Parks and Recreation
Library
Economic and Community Development
Capital outlay
Total charges to appropriations 475,635 475,635 166,629 309,006
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out (8,286,750) (21,484,108) (11,644,587)9,839,521
Total Other Financing Sources (Uses)(8,286,750) (21,484,108) (11,644,587)9,839,521
Net Change in Fund Balances $7,237,615 ($5,959,743)3,962,722 $9,922,465
Fund Balance - July 1 16,760,780
Adjustment to budgetary basis:
Encumbrance adjustments
Fund Balance - June 30 $20,723,502
(Continued)
Budgeted Amounts
Measure W
117 358
CITY OF SOUTH SAN FRANCISCO
GENERAL FUND
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amount (Negative)
Resources (inflows):
Property taxes $47,980,000 $49,280,000 $56,352,378 $7,072,378
Sales taxes 39,351,500 37,951,500 39,002,014 1,050,514
Transient occupancy taxes 14,910,000 14,000,000 14,922,567 922,567
Franchise fees 4,600,000 4,600,000 5,329,885 729,885
Other taxes 6,950,000 6,650,000 7,097,906 447,906
Intergovernmental 3,139,827 7,765,466 6,497,111 (1,268,355)
Interest and rentals 3,940,000 4,450,000 7,054,421 2,604,421
Licenses and permits 16,962,894 12,462,894 13,978,818 1,515,924
Charges for services 9,709,257 11,569,271 12,975,439 1,406,168
Fines and forfeitures 700,000 700,000 480,957 (219,043)
Other 337,826 337,826 339,588 1,762
Amounts available for appropriation 148,581,304 149,766,957 164,031,084 14,264,127
Charges to appropriations (outflows)
City Council 269,486 269,487 301,415 (31,928)
City Clerk 1,265,011 1,123,510 972,958 150,552
City Treasurer 133,428 133,428 170,820 (37,392)
City Attorney 1,108,825 1,108,825 1,719,156 (610,331)
City Manager 5,406,710 4,955,637 3,599,862 1,355,775
Finance 3,992,281 3,901,140 3,686,978 214,162
Non-departmental 1,394,367 1,394,368 1,742,622 (348,254)
Human Resources 2,884,524 2,849,228 2,857,825 (8,597)
Fire 32,761,869 36,750,577 37,327,182 (576,605)
Police 36,838,240 37,354,911 37,093,604 261,307
Public Works 11,954,045 14,239,034 11,399,312 2,839,722
Parks and Recreation 24,675,441 25,769,325 24,953,537 815,788
Library 8,044,806 8,013,719 7,712,864 300,855
Economic and Community Development 8,499,933 15,074,057 13,822,659 1,251,398
Capital outlay 79,112 108,750 (29,638)
Total charges to appropriations 139,228,966 153,016,358 147,469,544 5,546,814
OTHER FINANCING SOURCES (USES)
Transfers in 7,581,177 8,992,379 6,342,328 (2,650,051)
Transfers out (9,686,750) (26,359,981) (12,880,123) 13,479,858
Total Other Financing Sources (Uses)(2,105,573) (17,367,602) (6,537,795) 10,829,807
Net Change in Fund Balances $7,246,765 ($20,617,003) 10,023,745 $30,640,748
Fund Balance - July 1 88,559,166
Adjustment to budgetary basis:
Encumbrance adjustments 7,761,552
Fund Balance - June 30 $106,344,463
Budgeted Amounts
Total
118 359
NON-MAJOR GOVERNMENTAL FUNDS
Special revenue funds are used to account for revenue sources that are restricted by law or administrative
action to expenditures for specified purposes. Special revenue funds used by the City of South San
Francisco include:
Gas Tax – Accounts for State monies received and expended for street improvements, repairs,
engineering, and administration under Streets and Highway Code Sections 2105, 2106, 2107, and
2107.5. Includes sales taxes on gasoline received from the State’s Traffic Congestion Relief
Fund.
Developer Contributions – Accounts for fees deposited for planning and engineering reviews or
for future project development.
Community Development Block Grant – Accounts for Federal monies received to be expended
for development of jobs and suitable housing for low-income residents.
Maintenance Districts – Accounts for a portion of property tax dedicated to provide for the
maintenance of landscaped areas within housing developments.
Transportation Sales Tax – Accounts for the sales tax that provides resources for street
improvements and repairs.
Solid Waste Reduction – Accounts for revenues and expenditures associated with the waste
reduction, recycling, composting and household hazardous waste programs for residents and
businesses.
Supplemental Law Enforcement Services – Accounts for State monies provided for designated
Police department services.
City Programs – Organizations and individuals provide revenues that fund certain programs and
services.
Affordable Housing Trust – The inclusionary housing requirement in the City provides that
20% of new residential housing units (for projects of 4 or more units) be affordable. These in-
lieu fees (in-lieu of production of affordable housing units by the developer) provide new
residential development’s share of affordable housing units.
PEG Equipment and Access – Accounts for the one percent of money set-aside from cable
franchise fees that are used to support public, educational and governmental (PEG) channels.
Transit Station Enhancement in-Lieu Fee – Accounts for revenues that are collected as a
negotiated community benefit.
Road Maintenance and Rehabilitation – Accounts for State monies received and expended for
road maintenance and rehabilitation pursuant to Senate Bill 1, approved in 2017.
San Mateo County (SMC) Measure W ½ Sales Tax – Accounts for the City’s portion of the
special half cent sales tax receipts restricted for congestion relief and transit improvements.
Public Arts In-Lieu Fee – Accounts for development fee revenues that are collected and are
required to be used for public art installations.
119 360
NON-MAJOR GOVERNMENTAL FUNDS (Continued)
Oyster Point CFD Special Tax B – Accounts for special assessment collections that are to be
used for maintenance and administrative fees of the community facilities district.
Low and Moderate Income Housing Assets Special Revenue Fund – This fund was
established to account for the activities related to the assets assumed by the City as Housing
Successor to the housing activities of the former Redevelopment Agency of the City. The main
source of revenue for this fund is the repayment of loans restricted for housing activities.
American Rescue Plan Act Special Revenue Fund – To account for the City’s allocation of
American Rescue Plan federal stimulus funds, as part of the federal government’s response to the
impacts of the COVID-19 pandemic.
Capital projects funds are used to account for resources used for the acquisition and construction of
capital facilities or major capital equipment, except for capital improvements financed by proprietary
funds. Capital projects funds used at the City of South San Francisco include:
Public Safety Impact Fee – These fees are to provide new development’s share of funding for
the replacement of public safety capital equipment, vehicles and facilities.
Oyster Point Improvements Impact Fees – These fees provide new development’s share of
funding for the Oyster Point at Highway 101 interchange improvements.
Sewer Capacity Charges – Accounts for cost recovery charged to new development based on
proportional benefit, associated with providing sewer collection and treatment capacity to new
development, both through existing infrastructure provided, and through future capital projects
not funded by other sources.
Oyster Point Development Impact Fees – Accounts for expenditures associated with the
acquisition, construction, or improvement related to Oyster Point Development.
Park Land Acquisition Fee – Accounts for monies received and expended pursuant to SSFMC
Chapter 8.67 and Mitigation Fee Act for park land acquisition.
Park Construction Fee – Accounts for monies received and expended pursuant to SSFMC
Chapter 8.67 and Mitigation Fee Act for park construction.
Bicycle and Pedestrian Impact Fee – Accounts for monies received and expended pursuant to
SSFMC Chapter 8.68 for mitigation of impacts of new development on bicycle and pedestrian
improvements in the City.
Commercial Linkage Impact Fee – Accounts for affordable housing funding created by new
commercial development.
Library Impact Fee – Accounts for citywide fees to provide new development’s share of the
expansion, rehabilitation and replacement of library facilities and collections to accommodate the
increased demand for library services caused by future development.
East of 101 Sewer Impact Fees Capital Projects Fund – These fees provide new
development’s share of new and rehabilitated sewer collection and treatment facilities to serve the
East of Highway 101 area.
120 361
NON-MAJOR GOVERNMENTAL FUNDS (Continued)
Traffic Impact Fees Capital Projects Fund – These fees are to provide new developments share
of new and expanded roadway and intersection improvements to serve the East of Highway 101
area and other areas within the City.
Child Care Impact Fees Capital Projects Fund – These citywide fees provide new
development’s share of new and expanded childcare facilities to serve the City.
Capital Improvement Police Station Capital Projects Fund – To account for expenditures
associated with the acquisition, construction, and installation of certain capital improvements
constituting the new City police station located within the City’s new Civic Center Campus, and
related improvements, facilities and equipment, and pay the costs incurred in connection with the
issuance of the Series 2020A Bonds.
Capital Improvement Civic Campus Capital Projects Fund – To account for expenditures
associated with the acquisition, construction, and installation of certain capital improvements
constituting the City’s new Civic Center Campus, and related improvements, facilities and
equipment, and pay the costs incurred in connection with the issuance of the Series 2021A Bonds.
Debt service funds are used to account for resources used for the payment of debt service on long-term
debt. Debt service funds used at the City of South San Francisco include:
Debt Service – Accounts for expenditures associated with the acquisition, construction, and
installation of certain capital improvements constituting the new City police station located within
the City’s new Civic Center Campus, and related improvements, facilities and equipment, and
pay the costs incurred in connection with the issuance of the Series 2020A Bonds, as well as
capital improvements constituting the City’s new Civic Center Campus, and related
improvements, facilities and equipment, and pay the costs incurred in connection with the
issuance of the Series 2021A Bonds.
121 362
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2024
SPECIAL REVENUE FUNDS
Community
Developer Development Maintenance Transportation
Gas Tax Contributions Block Grant Districts Sales Tax
ASSETS
Cash and investments $691,071 $9,943,147 $4,946,013 $7,155,381
Receivables:
Accounts 157,009 1,249,158 $1,239 35,096 157,910
Accrued interest 4,466 66,287 39,461
Loans 660,032
Leases
Restricted cash and investments 99,246
Property held for redevelopment
Total Assets $852,546 $11,258,592 $760,517 $4,981,109 $7,352,752
LIABILITIES
Liabilities:
Accounts payable $61,702 $8,015 $6,970
Other payable 22,794 494,252
Deposits 3,339,692
Unearned revenue
Due to other funds 100,000
Total Liabilities 3,424,188 602,267 6,970
DEFERRED INFLOWS OF RESOURCES
Related to leases
Fund Balances:
Restricted $852,546 7,834,404 158,250 4,974,139 $7,352,752
Unrestricted
Total Fund Balances 852,546 7,834,404 158,250 4,974,139 7,352,752
Total Liabilities, Deferred Inflows
of Resources and Fund Balances $852,546 $11,258,592 $760,517 $4,981,109 $7,352,752
122 363
SPECIAL REVENUE FUNDS
Road
Solid Supplemental Affordable PEG Transit Station Maintenance
Waste Law Enforce- City Housing Equipment and Enhancement and
Reduction ment Services Programs Trust Access In-Lieu Fee Rehabilitation
$833,212 $828 $16,559,092 $557,384 $920,651 $2,885,951 $4,298,064
38,111 84 4,428 137,967
271 121,888 3,896 5,588 17,498 23,580
13,951
$871,323 $1,099 $16,680,980 $575,315 $930,667 $2,903,449 $4,459,611
$18,433 $26,443 $10,940
33,717
52,150 26,443 10,940
819,173 $1,099 16,654,537 564,375 $930,667 $2,903,449 $4,459,611
819,173 1,099 16,654,537 564,375 930,667 2,903,449 4,459,611
$871,323 $1,099 $16,680,980 $575,315 $930,667 $2,903,449 $4,459,611
(Continued)
123 364
SPECIAL REVENUE FUNDS
Low and
SMC Measure W Oyster Point Moderate American
1/2 Cent Public Arts CFD Income Rescue
Sales Tax In-Lieu Fee Special Tax B Housing Assets Plan Act
ASSETS
Cash and investments $2,292,264 $459,650 $250,132 $2,450,159 $1,278,941
Receivables:
Accounts 81,725 54,613
Accrued interest 15,830 2,815 15,002
Loans 459,326
Leases 1,165,110
Restricted cash and investments
Property held for redevelopment
Total Assets $2,389,819 $462,465 $250,132 $4,144,210 $1,278,941
LIABILITIES
Liabilities:
Accounts payable $19,272 $10,717
Other payable
Deposits
Unearned revenue $1,278,941
Due to other funds
Total Liabilities 19,272 10,717 1,278,941
DEFERRED INFLOWS OF RESOURCES
Related to leases 1,124,024
Fund Balances:
Restricted $2,389,819 $462,465 230,860 3,009,469
Unrestricted
Total Fund Balances 2,389,819 462,465 230,860 3,009,469
Total Liabilities, Deferred Inflows
of Resources and Fund Balances $2,389,819 $462,465 $250,132 $4,144,210 $1,278,941
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2024
124 365
CAPITAL PROJECTS FUNDS
Public Oyster Point Sewer Oyster Point Park Land Park Bicycle and
Safety Improvement Capacity Development Acquisition Construction Pedestrian
Impact Fee Impact Fees Charges Impact Fees Fee Fee Impact Fee
$2,285,883 $53,367 $13,528,847 $135,678 $3,100,040 $11,953,165 $251,713
14,280 2,685 78,800 19,984 69,439 1,463
$2,300,163 $56,052 $13,607,647 $135,678 $3,120,024 $12,022,604 $253,176
$57,457
$100,000
57,457 100,000
$2,242,706 $56,052 $13,607,647 $3,120,024 $12,022,604 $253,176
35,678
2,242,706 56,052 13,607,647 35,678 3,120,024 12,022,604 253,176
$2,300,163 $56,052 $13,607,647 $135,678 $3,120,024 $12,022,604 $253,176
(Continued)
125 366
CAPITAL PROJECTS FUNDS
Commercial East of 101
Linkage Library Sewer Traffic Child Care
Impact Fee Impact Fee Impact Fees Impact Fees Impact Fees
ASSETS
Cash and investments $14,252,877 $43,759 $6,327,880 $29,651,541 $15,065,467
Receivables:
Accounts 35,386
Accrued interest 109,816 179 35,190 171,766 91,482
Loans
Leases
Restricted cash and investments
Property held for redevelopment 729,031
Total Assets $15,127,110 $43,938 $6,363,070 $29,823,307 $15,156,949
LIABILITIES
Liabilities:
Accounts payable $19,402
Other payable
Deposits 16,314
Unearned revenue
Due to other funds
Total Liabilities 35,716
DEFERRED INFLOWS OF RESOURCES
Related to leases
Fund Balances:
Restricted 15,091,394 $43,938 $6,363,070 $29,823,307 $15,156,949
Unrestricted
Total Fund Balances 15,091,394 43,938 6,363,070 29,823,307 15,156,949
Total Liabilities, Deferred Inflows
of Resources and Fund Balances $15,127,110 $43,938 $6,363,070 $29,823,307 $15,156,949
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
JUNE 30, 2024
126 367
CAPITAL PROJECTS DEBT SERVICE
FUNDS FUND
Total
Capital Capital Nonmajor
Improvement Improvement Debt Governmental
Police Station Civic Campus Service Funds
$990,260 $153,162,417
6,510 1,959,236
911,666
1,133,309
1,165,110
$110,261 2,498,105 2,707,612
729,031
$110,261 $3,494,875 $161,768,381
$479,255 $718,606
672,460 1,223,223
3,356,006
1,278,941
200,000
1,151,715 6,776,776
1,124,024
$110,261 $2,343,160 153,831,903
35,678
110,261 2,343,160 153,867,581
$110,261 $3,494,875 $161,768,381
127 368
SPECIAL REVENUE FUNDS
Community
Developer Development Maintenance Transportation
Gas Tax Contributions Block Grant Districts Sales Tax
REVENUES
Property taxes $2,430,567
Sales taxes
Other taxes $2,154,798
Intergovernmental $2,043,297 $240,767 48,975
Interest and rentals 29,928 $430,363 13,872 263,189
Charges for services 594,146
Other
Total Revenues 2,073,225 1,024,509 254,639 2,430,567 2,466,962
EXPENDITURES
Current:
Fire
Police
Public works
Parks and recreation 2,442,487
Economic and community development 449,109 140,494
Non-departmental
Other
Capital outlay
Debt service:
Principal repayments
Interest and fiscal charges
Total Expenditures 449,109 140,494 2,442,487
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 2,073,225 575,400 114,145 (11,920) 2,466,962
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out (1,719,093) (1,570,149) (37,910) (793,183)
Total Other Financing Sources (Uses) (1,719,093) (1,570,149) (37,910) (793,183)
Net Change in Fund Balances 354,132 (994,749) 114,145 (49,830) 1,673,779
Fund balance - July 1, as previously reported 498,414 8,829,153 44,105 5,023,969 5,678,973
Adjustment - changes from major fund
to nonmajor fund
Fund balances (deficits) - July 1, as adjusted 498,414 8,829,153 44,105 5,023,969 5,678,973
Fund balance - June 30 $852,546 $7,834,404 $158,250 $4,974,139 $7,352,752
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2024
128 369
SPECIAL REVENUE FUNDS
Road
Solid Supplemental Affordable PEG Transit Station Maintenance
Waste Law Enforce- City Housing Equipment and Enhancement and
Reduction ment Services Programs Trust Access In-Lieu Fee Rehabilitation
$186,169
$1,676,727
1,860 $783,233 25,450 $37,042 $115,379 157,906
$228,666 62,813
1,412,923 111,652
228,666 188,029 2,258,969 25,450 148,694 115,379 1,834,633
28,029
336,887
22,000
774,354 129,657
336,887 28,029 774,354 129,657 22,000
(108,221) 160,000 1,484,615 (104,207) 126,694 115,379 1,834,633
(53,308) (160,000) (4,765,429) (469,146)
(53,308) (160,000) (4,765,429) (469,146)
(161,529) (3,280,814) (104,207) 126,694 115,379 1,365,487
980,702 1,099 19,935,351 668,582 803,973 2,788,070 3,094,124
980,702 1,099 19,935,351 668,582 803,973 2,788,070 3,094,124
$819,173 $1,099 $16,654,537 $564,375 $930,667 $2,903,449 $4,459,611
(Continued)
129 370
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2024
SPECIAL REVENUE FUNDS
Low and
SMC Measure W Oyster Point Moderate American
1/2 Cent Public Arts CFD Income Rescue
Sales Tax In-Lieu Fee Special Tax B Housing Assets Plan Act
REVENUES
Property taxes
Sales taxes $1,035,179
Other taxes $199,016
Intergovernmental $4,988,611
Interest and rentals 105,507 $19,579 $301,532
Charges for services 500,000
Other
Total Revenues 1,140,686 519,579 199,016 301,532 4,988,611
EXPENDITURES
Current:
Fire
Police
Public works
Parks and recreation
Economic and community development 234,326
Non-departmental
Other 134,910
Capital outlay
Debt service:
Principal repayments
Interest and fiscal charges
Total Expenditures 134,910 234,326
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 1,140,686 519,579 64,106 67,206 4,988,611
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out (840,764) (200,000) (4,988,611)
Total Other Financing Sources (Uses) (840,764) (200,000) (4,988,611)
Net Change in Fund Balances 299,922 319,579 64,106 67,206
Fund balance - July 1, as previously reported 2,089,897 142,886 166,754 2,942,263
Adjustment - changes from major fund
to nonmajor fund
Fund balances (deficits) - July 1, as adjusted 2,089,897 142,886 166,754 2,942,263
Fund balance - June 30 $2,389,819 $462,465 $230,860 $3,009,469
130 371
CAPITAL PROJECTS FUNDS
Public Oyster Point Sewer Oyster Point Park Land Park Bicycle and
Safety Improvement Capacity Development Acquisition Construction Pedestrian
Impact Fee Impact Fees Charges Impact Fees Fee Fee Impact Fee
$8,478,182
$94,966 $19,086 $522,836 $131,364 $461,108 $9,672
479,709 884,195 1,453,256 49,152 6,250 2,158,780 16,550
574,675 903,281 1,976,092 8,527,334 137,614 2,619,888 26,222
84,879
3,652 8,554,790
884,000
84,879 884,000 3,652 8,554,790
489,796 19,281 1,972,440 (27,456) 137,614 2,619,888 26,222
(330,892)(313,453) (645,532)
(330,892)(313,453) (645,532)
158,904 19,281 1,972,440 (27,456) (175,839) 1,974,356 26,222
2,083,802 36,771 11,635,207 63,134 3,295,863 10,048,248 226,954
2,083,802 36,771 11,635,207 63,134 3,295,863 10,048,248 226,954
$2,242,706 $56,052 $13,607,647 $35,678 $3,120,024 $12,022,604 $253,176
(Continued)
131 372
CITY OF SOUTH SAN FRANCISCO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2024
CAPITAL PROJECTS FUNDS
Commercial East of 101
Linkage Library Sewer Traffic Child Care
Impact Fee Impact Fee Impact Fees Impact Fees Impact Fees
REVENUES
Property taxes
Sales taxes
Other taxes
Intergovernmental
Interest and rentals $748,608 $1,268 $233,730 $1,151,395 $604,159
Charges for services 6,616,930 38,361 861,755 10,889,440 485,015
Other
Total Revenues 7,365,538 39,629 1,095,485 12,040,835 1,089,174
EXPENDITURES
Current:
Fire
Police
Public works 3,652
Parks and recreation
Economic and community development
Non-departmental 3,652 3,652
Other 439,938
Capital outlay 6,862,592
Debt service:
Principal repayments
Interest and fiscal charges
Total Expenditures 7,302,530 3,652 3,652 3,652
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 63,008 39,629 1,091,833 12,037,183 1,085,522
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out (4,327) (3,627,347) (36,117)
Total Other Financing Sources (Uses) (4,327) (3,627,347) (36,117)
Net Change in Fund Balances 63,008 39,629 1,087,506 8,409,836 1,049,405
Fund balance - July 1, as previously reported 15,028,386 4,309 5,275,564 21,413,471 14,107,544
Adjustment - changes from major fund
to nonmajor fund
Fund balances (deficits) - July 1, as adjusted 15,028,386 4,309 5,275,564 21,413,471 14,107,544
Fund balance - June 30 $15,091,394 $43,938 $6,363,070 $29,823,307 $15,156,949
132 373
CAPITAL PROJECTS DEBT SERVICE
FUNDS FUND
Total
Capital Capital Nonmajor
Improvement Improvement Debt Governmental
Police Station Civic Campus Service Funds
$2,430,567
1,035,179
2,539,983
$1,796,924 19,273,483
$5,257 286,849 6,555,138
25,325,018
1,524,575
5,257 2,083,773 58,683,943
84,879
226,780 254,809
13,406,887 22,305,868
2,442,487
823,929
29,304
1,478,859
6,862,592
$3,320,000 4,204,000
8,205,338 8,205,338
226,780 13,406,887 11,525,338 46,692,065
(221,523) (11,323,114) (11,525,338) 11,991,878
7,962,479 11,525,338 19,487,817
(20,555,261)
7,962,479 11,525,338 (1,067,444)
(221,523) (3,360,635) 10,924,434
136,907,568
331,784 5,703,795 6,035,579
331,784 5,703,795 142,943,147
$110,261 $2,343,160 $153,867,581
133 374
NONMAJOR GOVERNMENTAL FUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2024
GAS TAX
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES
Property taxes
Sales taxes
Other taxes
Intergovernmental $2,050,003 $2,043,297 ($6,706)
Interest and rentals 15,000 29,928 14,928 $430,363 $430,363
Charges for services 594,146 594,146
Other $1,593,682 (1,593,682)
Total Revenues 2,065,003 2,073,225 8,222 1,593,682 1,024,509 (569,173)
EXPENDITURES
Current:
Police
Public works
Parks and recreation
Economic and community development 831,239 449,109 382,130
Non-departmental
Other
Capital outlay
Debt service:
Principal repayments
Interest and fiscal charges
Total Expenditures 831,239 449,109 382,130
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 2,065,003 2,073,225 8,222 762,443 575,400 (187,043)
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out (2,428,016) (1,719,093) 708,923 (3,468,391) (1,570,149) 1,898,242
Total Other Financing Sources (Uses) (2,428,016) (1,719,093) 708,923 (3,468,391) (1,570,149) 1,898,242
NET CHANGE IN FUND BALANCES ($363,013) 354,132 $717,145 ($2,705,948) (994,749) $1,711,199
Adjustment to budgetary basis:
Encumbrance adjustments
Fund balance - July 1 498,414 8,829,153
Fund balance - June 30 $852,546 $7,834,404
CITY OF SOUTH SAN FRANCISCO
DEVELOPER CONTRIBUTIONS
134 375
MAINTENANCE DISTRICTS
Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative)
$2,154,121 $2,430,567 $276,446
$2,192,837 $2,154,798 ($38,039)
$556,019 $240,767 ($315,252)48,975 48,975
5,000 13,872 8,872 25,000 263,189 238,189
200,000 (200,000)
761,019 254,639 (506,380) 2,154,121 2,430,567 276,446 2,217,837 2,466,962 249,125
2,460,055 2,442,487 17,568
827,408 391,786 435,622
827,408 391,786 435,622 2,460,055 2,442,487 17,568
(66,389) (137,147) (70,758) (305,934) (11,920) 294,014 2,217,837 2,466,962 249,125
(500,000) (37,910) 462,090 (6,115,757) (793,183) 5,322,574
(500,000) (37,910) 462,090 (6,115,757) (793,183) 5,322,574
($66,389) (137,147) ($70,758) ($805,934) (49,830) $756,104 ($3,897,920) 1,673,779 $5,571,699
251,292
44,105 5,023,969 5,678,973
$158,250 $4,974,139 $7,352,752
(Continued)
BLOCK GRANT
COMMUNITY DEVELOPMENT
TRANSPORTATION SALES TAX
135 376
NONMAJOR GOVERNMENTAL FUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2024
SOLID WASTE REDUCTION
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES
Property taxes
Sales taxes
Other taxes $160,000 $186,169 $26,169
Intergovernmental $17,000 ($17,000)
Interest and rentals 1,860 1,860
Charges for services 220,080 $228,666 $8,586
Other
Total Revenues 237,080 228,666 (8,414) 160,000 188,029 28,029
EXPENDITURES
Current:
Police 28,029 (28,029)
Public works 689,763 336,887 352,876
Parks and recreation
Economic and community development 292,129 (292,129)
Non-departmental
Other
Capital outlay
Debt service:
Principal repayments
Interest and fiscal charges
Total Expenditures 689,763 629,016 60,747 28,029 (28,029)
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (452,683) (400,350) 52,333 160,000 160,000
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out (53,308) (53,308)(160,000) (160,000)
Total Other Financing Sources (Uses)(53,308) (53,308)(160,000) (160,000)
NET CHANGE IN FUND BALANCES ($505,991) (453,658) $52,333
Adjustment to budgetary basis:
Encumbrance adjustments 292,129
Fund balance - July 1 980,702 1,099
Fund balance - June 30 $819,173 $1,099
CITY OF SOUTH SAN FRANCISCO
ENFORCEMENT SERVICES
SUPPLEMENTAL LAW
136 377
PEG
AFFORDABLE HOUSING TRUST EQUIPMENT AND ACCESS
Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative)
$783,233 $783,233 $25,450 $25,450 $5,000 $37,042 $32,042
62,813 62,813
$5,473 1,412,923 1,407,450 125,000 111,652 (13,348)
5,473 2,258,969 2,253,496 25,450 25,450 130,000 148,694 18,694
55,000 22,000 33,000
774,354 (774,354) $505,005 151,957 353,048
774,354 (774,354) 505,005 151,957 353,048 55,000 22,000 33,000
5,473 1,484,615 1,479,142 (505,005) (126,507) 378,498 75,000 126,694 51,694
(14,893,637) (4,765,429) 10,128,208 (25,000)25,000
(14,893,637) (4,765,429) 10,128,208 (25,000)25,000
($14,888,164) (3,280,814) $11,607,350 ($505,005) (126,507) $378,498 $50,000 126,694 $76,694
22,300
19,935,351 668,582 803,973
$16,654,537 $564,375 $930,667
(Continued)
CITY PROGRAMS
137 378
NONMAJOR GOVERNMENTAL FUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2024
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES
Property taxes
Sales taxes $974,258 $1,035,179 $60,921
Other taxes
Intergovernmental $1,606,044 $1,676,727 $70,683
Interest and rentals 157,906 157,906 105,507 105,507
Charges for services
Other
Total Revenues 1,606,044 1,834,633 228,589 974,258 1,140,686 166,428
EXPENDITURES
Current:
Police
Public works
Parks and recreation
Economic and community development
Non-departmental
Other
Capital outlay
Debt service:
Principal repayments
Interest and fiscal charges
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 1,606,044 1,834,633 228,589 974,258 1,140,686 166,428
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out (5,177,793) (469,146) 4,708,647 (1,891,815) (840,764) 1,051,051
Total Other Financing Sources (Uses) (5,177,793) (469,146) 4,708,647 (1,891,815) (840,764) 1,051,051
NET CHANGE IN FUND BALANCES ($3,571,749) 1,365,487 $4,937,236 ($917,557) 299,922 $1,217,479
Adjustment to budgetary basis:
Encumbrance adjustments
Fund balance - July 1 3,094,124 2,089,897
Fund balance - June 30 $4,459,611 $2,389,819
CITY OF SOUTH SAN FRANCISCO
SMC MEASURE W
1/2 CENT SALES TAX
ROAD MAINTENANCE
AND REHABILITATION
138 379
IN-LIEU FEE SPECIAL TAX B HOUSING ASSETS
Variance Variance Variance
Final Positive Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative) Budget Actual (Negative)
$200,000 $199,016 ($984)
$19,579 $19,579 $167,000 $301,532 $134,532
500,000 500,000
15,000 (15,000)
519,579 519,579 200,000 199,016 (984) 182,000 301,532 119,532
538,354 239,395 298,959
$200,000 134,910 65,090
$120,000 120,000
120,000 120,000 200,000 134,910 65,090 538,354 239,395 298,959
(120,000) 519,579 639,579 64,106 64,106 (356,354) 62,137 418,491
(200,000) (200,000)
(200,000) (200,000)
($320,000) 319,579 $639,579 64,106 $64,106 ($356,354) 62,137 $418,491
5,069
142,886 166,754 2,942,263
$462,465 $230,860 $3,009,469
(Continued)
OYSTER POINT CFD LOW AND MODERATE INCOMEPUBLIC ARTS
139 380
NONMAJOR GOVERNMENTAL FUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (NON GAAP LEGAL BASIS)
FOR THE YEAR ENDED JUNE 30, 2024
PLAN ACT
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
REVENUES
Property taxes
Sales taxes
Other taxes
Intergovernmental $4,987,373 $4,988,611 $1,238
Interest and rentals
Charges for services
Other
Total Revenues 4,987,373 4,988,611 1,238
EXPENDITURES
Current:
Police
Public works
Parks and recreation
Economic and community development
Non-departmental
Other
Capital outlay
Debt service:
Principal repayments $3,320,000 $3,320,000
Interest and fiscal charges 8,205,338 8,205,338
Total Expenditures 11,525,338 11,525,338
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 4,987,373 4,988,611 1,238 (11,525,338) (11,525,338)
OTHER FINANCING SOURCES (USES)
Transfers in 11,525,338 11,525,338
Transfers out (6,417,952) (4,988,611) 1,429,341
Total Other Financing Sources (Uses) (6,417,952) (4,988,611) 1,429,341 11,525,338 11,525,338
NET CHANGE IN FUND BALANCES ($1,430,579)$1,430,579
Adjustment to budgetary basis:
Encumbrance adjustments
Fund balance - July 1
Fund balance - June 30
CITY OF SOUTH SAN FRANCISCO
DEBT SERVICE FUND
AMERICAN RESCUE
140 381
INTERNAL SERVICE FUNDS
Internal service funds account for department services and financing performed for other departments
within the same governmental jurisdiction. Funding comes from charges assessed to the departments
benefiting from the service. Internal service funds used at the City include:
City Service – Accounts for vehicle maintenance and information technology services provided
to City departments.
Self Insurance – Accounts for workers' compensation, general liability and property damage
claim activity and financing is represented in this fund.
Health and Retirement Benefits – Accounts for health and retirement benefits paid on the
behalf of eligible City employees.
Equipment Replacement – Accounts for resources set-aside for the future replacement of City
vehicles and equipment.
141 382
CITY OF SOUTH SAN FRANCISCO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION
JUNE 30, 2024
Health and
Self Retirement Equipment
City Service Insurance Benefits Replacement Total
ASSETS
Current assets:
Cash and investments $3,333,680 $20,364,607 $12,249,279 $7,182,208 $43,129,774
Receivables:
Accounts 290,558 290,558
Accrued interest 19,167 113,880 26,876 74,797 234,720
Deposit 216,000 93,790 309,790
Prepaid items 1,296,700 1,296,700
Total current assets 3,352,847 20,985,045 13,666,645 7,257,005 45,261,542
Noncurrent assets:
Capital assets:
Depreciable, net of accumulated depreciation 5,509,520 5,509,520
Total non-current assets 5,509,520 5,509,520
Total Assets 3,352,847 20,985,045 13,666,645 12,766,525 50,771,062
LIABILITIES
Current liabilities:
Accounts payable 377,028 321,012 265,947 963,987
Other payable 31,450 32,616 64,066
Current portion of accrued insurance loss 3,802,759 3,802,759
Current portion of compensated absences 108,066 1,170,269 1,278,335
Current portion of long-term debt
Total current liabilities 516,544 4,156,387 1,436,216 6,109,147
Noncurrent liabilities:
Accrued insurance loss 14,434,000 14,434,000
Compensated absences obligation 228,392 815,664 1,044,056
Total noncurrent liabilities 228,392 14,434,000 815,664 15,478,056
Total Liabilities 744,936 18,590,387 2,251,880 21,587,203
NET POSITION:
Net investment in capital assets 5,509,520 5,509,520
Unrestricted 2,607,911 2,394,658 11,414,765 7,257,005 23,674,339
Total Net Position $2,607,911 $2,394,658 $11,414,765 $12,766,525 $29,183,859
142 383
Health and
Self Retirement Equipment
City Service Insurance Benefits Replacement Total
OPERATING REVENUES
Charges for services $6,643,230 $6,912,847 $18,845,552 $2,474,579 $34,876,208
Total Operating Revenues 6,643,230 6,912,847 18,845,552 2,474,579 34,876,208
OPERATING EXPENSES
Personnel expenses 2,795,657 757,995 17,449,934 21,003,586
Professional services 902,459 127,496 1,029,955
Program supplies 2,345,286 80 1,000 2,346,366
Insurance 10,867 3,525,933 3,536,800
Self-insurance and claims 3,274,637 3,274,637
Repair and maintenance 708,136 345,561 1,053,697
Utilities 141,932 141,932
Depreciation 1,266,646 1,266,646
Other 23,285 626,149 649,434
Total Operating Expenses 6,927,622 7,686,141 18,077,083 1,612,207 34,303,053
Operating Income (Loss)(284,392) (773,294) 768,469 862,372 573,155
NONOPERATING
REVENUES (EXPENSES)
Interest income 126,373 755,022 386,378 281,073 1,548,846
Interest expense
Gain from disposal of capital assets 48,524 48,524
Other 149,122 18,271 167,393
Total Nonoperating
Revenues (Expenses)275,495 773,293 386,378 329,597 1,764,763
Net income (loss) before transfers (8,897)(1) 1,154,847 1,191,969 2,337,918
TRANSFERS
Transfers in 250,000 250,000
Change in Net Position (8,897)(1) 1,404,847 1,191,969 2,587,918
Net Position - July 1 2,616,808 2,394,659 10,009,918 11,574,556 26,595,941
Net Position - June 30 $2,607,911 $2,394,658 $11,414,765 $12,766,525 $29,183,859
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION
FOR THE YEAR ENDED JUNE 30, 2024
CITY OF SOUTH SAN FRANCISCO
143 384
CITY OF SOUTH SAN FRANCISCO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2024
Health and
Self Retirement Equipment
City Service Insurance Benefits Replacement Total
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from interfund service provided $6,792,352 $6,998,261 $18,944,167 $2,474,579 $35,209,359
Cash payments to suppliers for goods and services (4,131,965) (3,620,893)(345,561) (8,098,419)
Cash payments to employees for services (2,470,050) (581,765) (17,838,711)(20,890,526)
Cash payments for judgments and claims (2,321,940)(2,321,940)
Net Cash Provided by Operating Activities 190,337 473,663 1,105,456 2,129,018 3,898,474
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers in 250,000 250,000
Net Cash Provided by Noncapital Financing Activities 250,000 250,000
CASH FLOWS FROM CAPITAL
AND RELATED FINANCING ACTIVITIES
Acquisition of capital assets, net (1,447,666) (1,447,666)
Proceeds from the sale of capital assets 48,524 48,524
Net Cash Used in Capital and Related Financing Activities (1,399,142) (1,399,142)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 80,913 500,661 280,284 150,137 1,011,995
Changes in fair values of investments 39,788 236,391 122,684 88,366 487,229
Net Cash Provided by Investing Activities 120,701 737,052 402,968 238,503 1,499,224
Net Increase (Decrease) in cash and cash equivalents 311,038 1,210,715 1,758,424 968,379 4,248,556
Cash and cash equivalents, beginning 3,022,642 19,153,892 10,490,855 6,213,829 38,881,218
Cash and cash equivalents, ending $3,333,680 $20,364,607 $12,249,279 $7,182,208 $43,129,774
Reconciliation of operating income (loss) to net cash
provided by operating activities:
Operating income (loss)($284,392) ($773,294) $768,469 $862,372 $573,155
Adjustments to reconcile operating income (loss)
to cash flows from operating activities:
Depreciation 1,266,646 1,266,646
Other non-operating revenue (expenses)149,122 18,271 167,393
Net change in assets and liabilities:
Accounts receivable 67,143 98,615 165,758
Deposit
Prepaid items 61,584 61,584
Accounts payable 260,832 176,230 195,393 632,455
Other payable 32,616 (148,275)(115,659)
Accrued insurance losses 952,697 952,697
Compensated absence obligations 64,775 129,670 194,445
Net Cash Provided by (Used in) Operating Activities $190,337 $473,663 $1,105,456 $2,129,018 $3,898,474
144 385
CUSTODIAL FUNDS
Custodial Funds report resources, not in a trust, that are held by the City for other parties outside of the
City’s reporting entity.
SSF Employee Deferred Comp Trust Oversight – This fund is used to pay for the
administrative costs of monitoring the Deferred Compensation Funds on behalf of City
employees. The City does not make any contributions to the fund.
Oyster Point CFD – Accounts for Community Facilities District No. 2021-01 special assessment
collections and debt service payments.
145 386
CITY OF SOUTH SAN FRANCISCO
CUSTODIAL FUNDS
COMBINING STATEMENT OF FIDUCIARY NET POSITION
JUNE 30, 2024
SSF Employee
Deferred Comp
Trust Oyster Point
Oversight CFD TOTAL
ASSETS
Cash and investments $129,172 $129,172
Interest receivable 722 $344 1,066
Restricted cash and investments 2,447,652 2,447,652
Total Assets 129,894 2,447,996 2,577,890
NET POSITION
Restricted for others $129,894 $129,894
Restricted for bondholders $2,447,996 2,447,996
Total Net Position $129,894 $2,447,996 $2,577,890
146 387
CITY OF SOUTH SAN FRANCISCO
CUSTODIAL FUNDS
COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FOR THE YEAR ENDED JUNE 30, 2023
SSF Employee
Deferred Comp
Trust Oyster Point
Oversight CFD TOTAL
ADDITIONS
Plan contributions $53,635 $53,635
Property taxes $1,036,213 1,036,213
Interest and rentals 4,815 117,797 122,612
Total Additions 58,450 1,154,010 1,212,460
DEDUCTIONS
Professional services 24,801 24,801
Payments to bondholders 962,493 962,493
Total Deductions 24,801 962,493 987,294
Change in net position 33,649 191,517 225,166
NET POSITION
Beginning of the year 96,245 2,256,479 2,352,724
End of the year $129,894 $2,447,996 $2,577,890
147 388
This Page Left Intentionally Blank
389
STATISTICAL SECTION
This part of the City’s Annual Comprehensive Financial Report presents detailed information as a context
for understanding what the information in the financial statements, note disclosures, and required
supplementary information says about the City’s overall financial health. In contrast to the financial
section, the statistical section information is not subject to independent audit.
Financial Trends
These schedules contain trend information to help the reader understand how the City’s financial
performance and well-being have changed over time:
1.Net Position by Component
2.Changes in Net Position
3.Fund Balances of Governmental Funds
4.Changes in Fund Balance of Governmental Funds
Revenue Capacity
These schedules contain information to help the reader assess the City’s most significant local revenue
source, the property tax:
1.Assessed Value of Taxable Property
2.Direct and Overlapping Property Tax Rates
3.Principal Property Tax Payers
4.Property Tax Levies and Collections
Debt Capacity
These schedules present information to help the reader assess the affordability of the City’s current levels
of outstanding debt and the City’s ability to issue additional debt in the future:
1.Ratio of Outstanding Debt by Type
2.Computation of Direct and Overlapping Debt
3.Computation of Legal Bonded Debt Margin
4.Continuing Disclosure Requirements:
a.Revenue Bond Coverage
b.Sewer Debt Service Coverage
c.Redevelopment Pledged Revenue Coverage
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the
environment within which the City’s financial activities take place:
1.Demographic and Economic Statistics
2.Principal Employers
Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information
in the City’s financial report relates to the services the City provides and the activities it performs:
1.Full-Time City Government Employees by Function
2.Operating Indicators by Function/Program
3.Capital Asset Statistics by Function/Program
149 390
STATISTICAL SECTION - (Continued)
Miscellaneous Information
1.Collection and Use of 1% Special Transient Occupancy Tax
Sources
Unless otherwise noted, the information in these schedules is derived from the Annual Comprehensive
Financial Reports for the relevant year.
150 391
2015 2016 2017 2018 2019
Governmental activities
Net investment in capital assets $230,517,037 $231,142,079 $254,344,554 $254,570,044 $271,349,364
Restricted 49,311,828 52,406,602 54,478,093 96,316,988 117,752,590
Unrestricted (134,389,522) (120,119,617) (86,808,434) (129,833,581) (114,028,420)
Total governmental activities net position $145,439,343 $163,429,064 $222,014,213 $221,053,451 $275,073,534
Business-type activities
Net investment in capital assets $78,598,277 $83,930,073 $86,167,704 $90,097,907 $100,463,280
Restricted
Unrestricted 4,196,654 6,243,225 7,199,925 3,227,395 44,966
Total business-type activities net position $82,794,931 $90,173,298 $93,367,629 $93,325,302 $100,508,246
Primary government
Net investment in capital assets $309,115,314 $315,072,152 $340,512,258 $344,667,951 $371,812,644
Restricted 49,311,828 52,406,602 54,478,093 96,316,988 117,752,590
Unrestricted (130,192,868) (113,876,392) (79,608,509) (126,606,186) (113,983,454)
Total primary government net position $228,234,274 $253,602,362 $315,381,842 $314,378,753 $375,581,780
2020 2021 2022 2023 2024
Governmental activities
Net investment in capital assets $296,243,640 $316,169,957 $384,765,508 $390,845,692 $413,101,538
Restricted 138,701,991 160,119,056 139,059,768 130,124,884 159,707,043
Unrestricted (130,288,161) (144,181,245) (126,989,026) (86,635,416) (79,222,293)
Total governmental activities net position $304,657,470 $332,107,768 $396,836,250 $434,335,160 $493,586,288
Business-type activities
Net investment in capital assets $111,968,328 $123,628,942 $133,598,554 $132,756,230 $132,151,837
Restricted
Unrestricted 2,040,842 7,208,752 4,271,663 10,098,654 14,861,234
Total business-type activities net position $114,009,170 $130,837,694 $137,870,217 $142,854,884 $147,013,071
Primary government
Net investment in capital assets $408,211,968 $439,798,899 $518,364,062 $523,601,922 $545,253,375
Restricted 138,701,991 160,119,056 139,059,768 130,124,884 159,707,043
Unrestricted (128,247,319) (136,972,493) (122,717,363) (76,536,762) (64,361,059)
Total primary government net position $418,666,640 $462,945,462 $534,706,467 $577,190,044 $640,599,359
Source: City of South San Francisco, Department of Finance
(a) The City adjusted certain beginning balances during fiscal years 2014-15 and 2017-18 due to the implementation of GASB
Statements 68 and 75. Financial data shown for the proceeding year were not adjusted for the presentation.
CITY OF SOUTH SAN FRANCISCO
(accrual basis of accounting)
Last Ten Fiscal Years (a)
Net Position by Component
($200)
($100)
$0
$100
$200
$300
$400
$500
$600
$700
$800
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Millions
Unrestricted
Restricted
Invested in Capital Assets Net of
Related Debt
151 392
CITY OF SOUTH SAN FRANCISCO
Changes in Net Position
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2015 2016 2017 2018
Expenses
Governmental Activities:
General Government $8,421,857 $9,044,518 $10,253,403 $12,506,188
Fire Department 22,005,883 22,488,964 25,750,126 30,352,387
Police Department 23,910,436 23,158,168 25,838,242 30,732,288
Public Works 14,493,039 11,916,572 12,396,998 18,379,278
Park, Recreation and Maintenance Services 12,383,880 12,901,657 15,217,677 17,162,377
Library 4,300,885 4,442,577 5,184,282 5,910,406
Economic and Community Development 5,928,316 7,603,275 8,927,162 10,094,626
Interest on Long -Term Debt
Total Governmental Activities Expenses 91,444,296 91,555,731 103,567,890 125,137,550
Business-Type Activities:
Sewer Rental 23,969,579 18,273,580 22,661,768 24,397,607
Parking District 503,014 894,769 940,181 1,202,319
Storm Water 1,234,616 1,289,465 1,333,409 1,026,948
Total Business-Type Activities Expenses 25,707,209 20,457,814 24,935,358 26,626,874
Total Primary Government Expenses $117,151,505 $112,013,545 $128,503,248 $151,764,424
Program Revenues
Governmental Activities:
Charges for Services:
General Government $3,946,302 $4,194,563 $2,225,049 $1,966,755
Fire Department 3,520,275 3,450,524 4,242,940 6,327,921
Police Department 2,370,736 2,076,837 2,146,909 2,230,824
Public Works 5,071,729 10,361,525 10,869,608 24,727,897
Park, Recreation and Maintenance Services 3,708,272 3,744,137 3,756,369 4,489,665
Library 120,850 164,271 96,987 102,124
Economic and Community Development 5,337,177 6,131,463 3,911,597 13,052,441
Operating Grants and Contributions 5,753,845 5,581,492 4,533,539 5,827,149
Capital Grants and Contributions 632,735 1,147,337 577,995 2,515,868
Total Government Activities Program Revenues 30,461,921 36,852,149 32,360,993 61,240,644
Business-Type Activities:
Charges for Services:
Sewer Rental 19,798,033 19,569,341 19,897,769 22,417,156
Parking District 819,051 843,199 916,687 1,084,472
Storm Water 407,640 412,105 418,840 656,315
Operating Grants and Contributions 6,242,687 5,802,788 5,763,645 5,834,455
Capital Grants and Contributions
Total Business-Type Activities Program Revenue 27,267,411 26,627,433 26,996,941 29,992,398
Total Primary Government Program Revenues $57,729,332 $63,479,582 $59,357,934 $91,233,042
Net (Expense)/Revenue
Governmental Activities ($60,982,375) ($54,703,582) ($71,206,897) ($63,896,906)
Business-Type Activities 1,560,202 6,169,619 2,061,583 3,365,524
Total Primary Government Net Expense ($59,422,173) ($48,533,963) ($69,145,314) ($60,531,382)
152 393
2019 2020 2021 2022 2023 2024
$12,139,671 $15,378,452 $19,611,586 $20,793,108 $24,977,978 $16,789,551
31,986,738 34,442,874 34,492,838 28,530,628 36,852,200 39,521,911
32,994,122 36,095,698 33,376,962 35,635,007 37,885,983 40,395,860
20,425,958 17,737,243 7,567,745 7,544,142 21,880,934 28,825,661
17,962,298 19,620,848 17,159,696 19,482,582 23,539,372 26,613,851
6,241,093 6,728,102 6,274,811 6,060,920 6,639,706 8,022,064
10,557,116 9,837,938 11,728,168 12,034,671 12,923,609 12,148,452
512,376 2,200,344 4,686,930 6,891,224 6,810,509
132,306,996 140,353,531 132,412,150 134,767,988 171,591,006 179,127,859
25,719,049 26,213,885 26,644,459 26,246,647 30,654,615 32,039,611
896,994 1,116,840 1,338,092 1,170,305 1,272,157 1,246,726
1,188,182 1,206,694 922,057 1,309,360 1,460,610 4,132,098
27,804,225 28,537,419 28,904,608 28,726,312 33,387,382 37,418,435
$160,111,221 $168,890,950 $161,316,758 $163,494,300 $204,978,388 $216,546,294
$7,930,983 $5,217,199 $6,968,307 $5,413,298 $9,249,087 $9,018,870
6,052,804 6,073,247 5,952,872 7,857,602 9,231,756 9,241,357
2,351,491 2,092,791 1,642,726 2,878,353 2,299,209 2,064,168
27,811,701 23,355,636 24,859,635 17,734,041 9,071,365 18,318,463
4,293,474 2,872,786 1,165,630 3,058,826 3,927,532 4,247,632
105,466 97,603 19,037 1,054,339 60,300 72,893
14,214,991 9,067,781 4,275,808 28,676,546 19,532,657 14,136,592
12,091,079 8,757,554 8,021,958 10,852,746 12,919,660 19,168,875
1,629,730 4,930,640 5,498,698 3,342,651 2,031,351 9,198,820
76,481,719 62,465,237 58,404,671 80,868,402 68,322,917 85,467,670
24,078,076 24,296,811 24,705,044 22,778,206 23,891,045 25,987,927
1,180,538 1,003,222 764,514 993,986 1,062,751 1,027,298
540,679 412,707 410,745 412,842 418,583 453,422
6,452,950 7,440,041 14,815,460 5,663,695 6,237,114 8,659,655
5,252,622 4,276,151 3,217,097
32,252,243 33,152,781 40,695,763 35,101,351 35,885,644 39,345,399
$108,733,962 $95,618,018 $99,100,434 $115,969,753 $104,208,561 $124,813,069
($55,825,277) ($77,888,294) ($74,007,479) ($53,899,586) ($103,268,089) ($93,660,189)
4,448,018 4,615,362 11,791,155 6,375,039 2,498,262 1,926,964
($51,377,259) ($73,272,932) ($62,216,324) ($47,524,547) ($100,769,827) ($91,733,225)
153 394
CITY OF SOUTH SAN FRANCISCO
Changes in Net Position
(continued)
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2015 2016 2017 2018
General Revenues and Other Changes in Net Position
Governmental Activities:
Taxes:
Property Taxes $24,650,648 $26,438,620 $29,023,618 $29,551,445
Sales Taxes 13,932,125 15,188,686 24,087,776 28,340,393
Transient Occupancy Tax 12,947,473 13,393,437 13,631,507 13,978,533
Franchise fees 3,982,092 4,090,073 4,403,493
Other Taxes 8,650,056 5,124,574 5,708,187 5,871,096
Motor Vehicle In-Lieu 26,995 26,708 28,933 34,452
Property taxes in lieu of vehicle license fees 5,551,651 5,770,060 6,133,230 6,438,199
Interest Earnings 629,036 1,354,266 622,518 1,097,916
Gain from sale of property
Other 4,577,239 2,334,407 2,365,820 5,180,288
Extraordinary Item
Transfers (1,429,308) (919,547) (1,105,038) (1,997,377)
Special items 45,205,422 (7,154,626)
Total Government Activities 69,535,915 72,693,303 129,792,046 85,743,812
Business-Type Activities:
Interest Earnings 126,874 289,201 27,710 37,072
Transfers 1,429,308 919,547 1,105,038 1,997,377
Total Business-Type Activities 1,556,182 1,208,748 1,132,748 2,034,449
Total Primary Government $71,092,097 $73,902,051 $130,924,794 $87,778,261
Change in Net Position
Governmental Activities $8,553,540 $17,989,721 $58,585,149 $21,846,906
Business-Type Activities 3,116,384 7,378,367 3,194,331 5,399,973
Total Primary Government $11,669,924 $25,368,088 $61,779,480 $27,246,879
154 395
2019 2020 2021 2022 2023 2024
$33,446,750 $37,415,367 $41,561,039 $40,011,221 $47,680,587 $52,201,446
31,843,568 31,855,027 33,039,229 38,143,689 37,722,042 39,529,259
17,091,222 13,829,025 6,710,271 12,135,638 16,357,104 14,922,567
4,469,808 4,594,577 4,498,202 4,863,076 5,240,637 5,329,885
4,995,404 4,515,376 4,529,764 6,537,423 8,059,817 7,097,906
32,200 53,089 49,785 77,558 67,937 81,869
7,150,867 7,457,005 4,888,696 11,988,715 8,760,770 6,581,499
4,808,664 6,384,253 941,856 (6,724,092) 5,104,060 14,966,581
840,298 1,518,059 1,807,446 48,524
7,799,392 9,152,218 11,602,214 14,458,939 17,335,302 13,068,935
(2,101,222) (8,060,646) (4,984,746) (1,419,235) (2,195,337) (917,154)
(531,591)276,939 (1,378,533) (2,962,923) (5,173,366)
109,845,360 107,472,230 101,457,777 118,628,068 140,766,999 152,911,317
633,704 824,916 52,623 (761,751) 291,068 1,314,069
2,101,222 8,060,646 4,984,746 1,419,235 2,195,337 917,154
2,734,926 8,885,562 5,037,369 657,484 2,486,405 2,231,223
$112,580,286 $116,357,792 $106,495,146 $119,285,552 $143,253,404 $155,142,540
$54,020,083 $29,583,936 $27,450,298 $64,728,482 $37,498,910 $59,251,128
7,182,944 13,500,924 16,828,524 7,032,523 4,984,667 4,158,187
$61,203,027 $43,084,860 $44,278,822 $71,761,005 $42,483,577 $63,409,315
155 396
CITY OF SOUTH SAN FRANCISCO
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Fund
Nonspendable $1,134 $33,580 $474 $106 $372 $574 $574 $4,099 $477,122 $696,267
Restricted 20,582,335 19,201,948 18,372,633 18,372,633 14,763,033 2,823,118 2,823,118
Committed 2,536,790 3,654,283 11,780,724 16,725,897 22,619,868 17,723,338 17,723,338 16,083,977 20,536,653 24,645,312
Assigned 1,458,029 1,578,153 5,244,279 4,334,322 11,881,363 5,720,788 5,720,788 7,482,439 8,661,539 7,761,552
Unassigned 17,285,422 17,751,169 39,278,746 19,644,232 31,239,632 43,296,762 43,296,762 38,313,108 56,060,734 70,418,214
Total General Fund $21,281,375 $23,017,185 $56,304,223 $61,286,892 $84,943,183 $85,114,095 $85,114,095 $76,646,656 $88,559,166 $106,344,463 (a)
All Other Governmental Funds
Nonspendable $39,205
Restricted $43,437,361 $52,938,897 $55,195,500 $78,603,366 103,135,202 $140,143,149 $140,143,149 $243,582,187 $204,257,085 $209,140,964
Assigned 6,188,554 367,023 29,363,924 29,363,924 24,889,824 20,229,463 19,372,927
Unassigned (40,459)(88,331) (11,073) (2,971,345) 235,649 235,649 (1,437,892) (1,004,155) (6,574,321)
Total all other governmental funds $49,585,456 $53,305,920 $55,107,169 $78,592,293 $100,203,062 $169,742,722 $169,742,722 $267,034,119 $223,482,393 $221,939,570
#REF!#REF! 70,866,831 76,323,105 111,411,392 111,411,392 139,879,185 254,856,817 328,284,033
(a) The change in total fund balance for the General Fund and other governmental funds is explained in Management's Discussion and Analysis.
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Thousands
Total Committed
Total Unassigned
Total Assigned
Total Restricted
Total Nonspendable
156 397
This Page Left Intentionally Blank
398
CITY OF SOUTH SAN FRANCISCO
Changes in Fund Balance of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
2015 2016 2017 2018
Revenues
Property Taxes $24,650,648 $26,438,620 $35,156,848 $35,989,644
Other Taxes 38,275,478 41,811,097 49,608,385 54,597,272
Intergovernmental revenues 10,453,071 12,360,354 4,019,771 8,433,240
Interest and Rents 3,531,966 4,207,453 3,100,692 3,524,727
Licenses and permits 4,795,158 6,896,897 7,823,403 14,674,809
Charges for services 13,387,712 15,386,358 14,485,367 31,961,419
Fines and forfeitures 1,221,413 791,756 899,118 423,604
Other 4,660,668 2,439,579 2,906,625 6,454,460
Total Revenues 100,976,114 110,332,114 118,000,209 156,059,175
Expenditures
Current:
General government 7,167,969 8,469,924 9,399,930 10,403,449
Fire Department 21,247,989 24,175,340 25,632,366 26,059,072
Police Department 23,611,743 25,458,986 25,998,097 26,970,854
Public works 15,923,071 14,846,346 12,143,965 23,859,399
Recreation and Community Services 11,826,407 13,234,028 14,897,157 15,468,370
Library 4,247,650 4,681,188 5,157,355 5,379,836
Economic and Community Development 5,917,508 7,907,655 8,943,111 9,338,793
Other 480,290 395,749 274,183 256,298
Capital outlay
Debt service:
Principal repayment 352,674 656,000 23,000 2,382,000
Interest and fiscal charges
Total Expenditures 90,775,301 99,825,216 102,469,164 120,118,071
Excess (deficiency) of revenues over
(under) expenditures 10,200,813 10,506,898 15,531,045 35,941,104
Other Financing Sources (Uses)
Transfers in 17,983,227 8,143,075 14,327,130 26,486,651
Transfers (out)(19,717,102) (13,193,699) (16,368,499)(30,795,941)
Lease revenue bonds issued
Premium on bonds
Sale of capital assets 1,016,276 3,990,605
Loss on sale of property held for resale
Total other financing sources (uses)(1,733,875)(5,050,624)(1,025,093)(318,685)
Net Change in fund balances
before extraordinary and special items 8,466,938 5,456,274 14,505,952 35,622,419
Extraordinary item
Special item 20,582,335 (7,154,626)
Net change in fund balances $8,466,938 $5,456,274 $35,088,287 $28,467,793
Debt service as a percentage of
noncapital expenditures 0.4%0.7%0.0%2.2%
For The Fiscal Year Ended June 30,
158 399
2019 2020 2021 2022 2023 2024
$40,597,617 $44,872,372 $46,449,735 $51,999,936 $56,441,357 $58,782,945
60,721,378 57,214,783 51,008,432 64,411,396 70,762,243 69,927,534
13,179,593 18,317,060 17,867,273 24,822,304 19,574,277 29,520,611
7,231,303 8,864,998 3,620,391 (2,537,324)7,857,199 16,653,189
15,381,416 15,900,500 15,589,002 14,062,474 20,467,644 13,978,818
41,055,659 27,442,005 23,191,413 45,787,046 27,477,040 38,550,457
926,729 814,354 535,750 700,961 757,019 480,957
7,994,701 3,067,691 7,893,148 2,524,116 11,321,587 4,263,092
187,088,396 176,493,763 166,155,144 201,770,909 214,658,366 232,157,603
10,166,977 12,453,262 12,112,319 15,422,722 15,449,760 14,093,575
27,576,879 28,161,459 31,817,325 32,597,540 35,641,540 36,822,120
28,533,292 37,468,430 70,954,323 39,678,917 36,493,052 37,348,050
38,459,963 40,070,330 51,501,254 87,823,372 89,991,879 60,780,649
16,530,603 17,130,302 15,795,645 20,295,842 22,598,050 25,190,188
5,628,693 5,940,870 5,903,883 6,495,279 6,475,274 7,706,106
9,085,390 8,780,903 11,227,503 12,709,167 12,775,661 11,947,748
333,024 723,901 3,490,091 5,610,278 2,161,116 1,478,859
5,520,422 141,250 6,971,342
3,464,000 1,210,000 975,000 4,635,000 3,285,000 4,204,000
739,146 2,307,460 5,525,760 8,280,065 8,205,338
139,778,821 152,678,603 206,084,803 236,314,299 233,292,647 214,747,975
47,309,575 23,815,160 (39,929,659)(34,543,390)(18,634,281)17,409,628
22,230,499 38,117,966 37,970,252 36,220,467 30,464,581 37,437,496
(24,581,721)(46,647,023)(43,202,081)(38,772,007)(33,708,360)(38,604,650)
43,905,000 86,410,000 65,420,000
10,242,530 18,116,565 6,686,317
840,298 (2,718,691)1,507,641 1,852,123
(6,439,913)
(1,510,924)45,618,473 96,576,045 71,062,418 (7,831,569)(1,167,154)
45,798,651 69,433,633 56,646,386 36,519,028 (26,465,850)16,242,474
(531,591)276,939 (1,378,533)(2,962,923)(5,173,366)
$45,267,060 $69,710,572 $55,267,853 $33,556,105 ($31,639,216)$16,242,474
3.0%1.7%2.9%7.0%7.3%7.4%
For The Fiscal Year Ended June 30,
159 400
Real Property Net Taxable value Total Real Total
Fiscal Residential Commercial Industrial Secured Unsecured Total Estimated Direct
Year Property Property Property Other Property Property Assessed (a) Full Market (a) Tax Rate (b)
2015 6,313,393,048$ 2,402,335,027$ 4,588,967,014$ 345,957,716$ 13,650,652,805$ 1,244,971,467$ 14,895,624,272$ 14,895,624,272$ 0.13804%
2016 6,716,642,000$ 2,000,204,271$ 5,189,813,366$ 376,874,603$ 14,283,534,240$ 1,197,263,526$ 15,480,797,766$ 15,480,797,766$ 0.13634%
2017 7,087,550,257$ 2,160,377,671$ 5,414,028,340$ 412,344,220$ 15,074,300,488$ 1,381,715,511$ 16,456,015,999$ 16,456,015,999$ 0.13632%
2018 7,458,269,085$ 2,171,084,856$ 5,838,028,479$ 383,589,586$ 15,850,972,006$ 1,423,348,022$ 17,274,320,028$ 17,274,320,028$ 0.13631%
2019 7,882,766,880$ 2,511,501,574$ 6,673,522,321$ 353,621,189$ 17,421,411,964$ 1,765,066,449$ 19,186,478,413$ 19,186,478,413$ 0.13640%
2020 8,459,303,983$ 2,717,851,133$ 7,535,473,093$ 491,981,925$ 19,204,610,134$ 1,727,590,717$ 20,932,200,851$ 20,932,200,851$ 0.13638%
2021 9,020,710,463$ 2,872,601,136$ 8,744,250,213$ 507,383,957$ 21,144,945,769$ 2,056,800,753$ 23,201,746,522$ 23,201,746,522$ 0.13622%
2022 9,440,006,474$ 4,059,376,407$ 8,650,209,742$ 508,430,937$ 22,658,023,560$ 1,993,694,829$ 24,651,718,389$ 24,651,718,389$ 0.13587%
2023 10,164,770,095$ 4,381,130,308$ 10,124,533,866$ 656,275,416$ 25,326,709,685$ 2,403,730,974$ 27,730,440,659$ 27,730,440,659$ 0.13605%
2024 10,795,600,492$ 4,711,933,520$ 11,823,798,494$ 830,930,966$ 28,162,263,472$ 2,729,928,793$ 30,892,192,265$ 30,892,192,265$ 0.13627%
Source: HdL Coren & Cone, San Mateo County Assessor 2014/15-2023/24 Tax Property Values.
(a)
(b)
CITY OF SOUTH SAN FRANCISCO
The State Constitution requires property to be assessed at one hundred percent of the most recent purchase price, plus an increment of no more than two percent annually, plus any local over-rides. These
values are considered to be full market values.
California cities do not set their own direct tax rate. The state constitution establishes the rate at 1% and allocates a portion of that amount, by an annual calculation, to all the taxing entities within a tax
rate area.
ASSESSED VALUE
OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Mi
l
l
i
o
n
s
Unsecured Secured
160 401
Fiscal Basic School Total Direct/Overlapping
Year Levy Districts Tax Rates
2015 1.000 0.1822 1.1822 (1,21)
2016 1.000 0.1750 1.1750 (1,22)
2017 1.000 0.1749 1.1749 (1,23)
2018 1.000 0.1642 1.1642 (1,24)
2019 1.000 0.1548 1.1548 (1,25)
2020 1.000 0.1648 1.1648 (1,26)
2021 1.000 0.1893 1.1893 (1,27)
2022 1.000 0.1542 1.1542 (1,28)
2023 1.000 0.1408 1.1408 (1,29)
2024 1.000 0.2086 1.2086 (1,30)
Notes:
Source: HDL, Coren & Cone (San Mateo County Assesor 2014/15 -2023/24 Tax Rate Table
CITY OF SOUTH SAN FRANCISCO
DIRECT AND OVERLAPPING
PROPERTY TAX RATES
LAST TEN FISCAL YEARS
(1) Like other cities, South San Francisco includes several property tax rate areas with different rates.
(23)Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0714 percent, which includes SSFUSD bonds & San Mateo Jr
College bond. 4 has a rate of 1.1282 percent which includes Brisbane ESD Bond, Jefferson High bonds, Jefferson USHD, SM Jr
College bonds. 1 has a rate of 1.0910 percent, which includes San Bruno Pk Elem bond, SM Union High, SM High, SM Jr
College bond and San Mateo Comm Coll bond.
(24) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0601 percent, which includes SSFUSD bonds & San Mateo Jr
College bond. 4 has a rate of 1.1276 percent which includes Brisbane ESD Bond, Jefferson High bonds, Jefferson USHD, SM Jr
College bonds. 1 has a rate of 1.0900 percent, which includes San Bruno Pk Elem bond, SM Union High, SM High, SM Jr
College bond and San Mateo Comm Coll bond.
(21) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0703 percent, which includes SSFUSD bonds, San Mateo Jr
College bond, and San Mateo Comm College. 4 has a rate of 1.0991 percent which includes Brisbane ESD Bond, Jefferson High
bonds, SM Jr College bond and San Mateo Comm College. 1 has a rate of 1.0983 percent, which includes San Bruno Pk Elem
bond, SM Union High, SM High,SM Jr College bond and San Mateo Comm Coll bond.
(22) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0707 percent, which includes SSFUSD bonds, San Mateo Jr
College bond, and San Mateo Comm College. 3 has a rate of 1.1080 percent and 1 with 1.1068 percent rate which includes
College bond Brisbane ESD Bond, Jefferson High bonds, SM Jr and San Mateo Comm College. 1 has a rate of 1.0929 percent,
which includes San Bruno Pk Elem bond, SM Union High, SM High, SM Jr College bond and San Mateo Comm Coll bond.
(30) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0946, which includes SSFUSD & San Mateo Jr College bond. 4
has a rate of 1.133 which includes Brisbane ESD Bond, Jefferson High bonds, Jefferson USHD, SMCCCD 2021 and SM Jr
College bonds. 1 has a rate of 1.0934, which includes San Bruno Pk Elem bond, SM Union High bond, SM High, SMCCCD
2021 and San Mateo Jr. Coll bonds.
(25) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0597 percent, which includes SSFUSD & San Mateo Jr College
bond. 4 has a rate of 1.1126 percent which includes Brisbane ESD Bond, Jefferson High bonds, Jefferson USHD, SM Jr College
bonds. 1 has a rate of 1.0801 percent, which includes San Bruno Pk Elem bond, SM Union High, SM High, SM Jr College bond
and San Mateo Jr. Coll bonds.
(26) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0647, which includes SSFUSD & San Mateo Jr College bond. 4
has a rate of 1.1267 which includes Brisbane ESD Bond, Jefferson High bonds, Jefferson USHD, SM Jr College bonds. 1 has a
rate of 1.1148, which includes San Bruno Pk Elem bond, SM Union High, SM High, SM Jr College bond and San Mateo Jr. Coll
bonds.
(27) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0563, which includes SSFUSD & San Mateo Jr College bond. 4
has a rate of 1.1543 which includes Brisbane ESD Bond, Jefferson High bonds, Jefferson USHD, SM Jr College bonds. 1 has a
rate of 1.1112, which includes San Bruno Pk Elem bond, SM Union High, SM High, SM Jr College bond and San Mateo Jr. Coll
bonds.
(28) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0579, which includes SSFUSD & San Mateo Jr College bond. 4
has a rate of 1.1190 which includes Brisbane ESD Bond, Jefferson High bonds, Jefferson USHD, SMCCCD 2021 and SM Jr
College bonds. 1 has a rate of 1.1103, which includes San Bruno Pk Elem bond, SM Union High, SM High, SMCCCD 2021 and
San Mateo Jr. Coll bonds.
(29) Of the 68 tax rate areas in the City, 63 have a tax rate of 1.0499, which includes SSFUSD & San Mateo Jr College bond. 4
has a rate of 1.1102 which includes Brisbane ESD Bond, Jefferson High bonds, Jefferson USHD, SMCCCD 2021 and SM Jr
College bonds. 1 has a rate of 1.1026, which includes San Bruno Pk Elem bond, SM Union High bond, SM High, SMCCCD
2021 and San Mateo Jr. Coll bonds.
161 402
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Value Rank Value
Genentech Inc.*$3,399,735,882 1 11.01% $1,763,579,111 1 11.84%
HCP Oyster Point III LLC 878,687,935 2 2.84%--
Slough SSF LLC 720,471,416 3 2.33% 1,062,682,272 2 7.13%
Kilroy Realty LP 618,062,536 4 2.00%--
ARE San Francisco LLC*514,616,833 5 1.67% 407,673,426 3 --
GNS North Tower LP*484,932,971 6 1.57%--
BMR 1000 Gateway LP 477,565,994 7 1.55%--
GNS South Tower LP*444,194,987 8 1.44%--
BMR 750 800 850 Gateway LP 441,131,485 9 1.43%--
ARE-San Francisco No 65 LLC*389,661,285 10 1.26%--
Britannia Pointe Grand LP -- 287,378,265 4 1.93%
United Airlines Inc -- 215,075,660 5 1.44%
Myers Peninsula Venture LLC*-- 153,235,444 6 1.03%
BMR 750 800 850 Gateway LP NA*-- 152,901,550 7 1.03%
Gateway Center LLC*-- 138,821,232 8 0.93%
BMR 180 Oyster Point LLC -- 130,222,375 9 0.87%
SFF Logistics Inc -- 118,000,000 10 0.79%
Subtotal $8,369,061,324 27.09% $4,429,569,335 29.74%
Total Net Assessed Valuation:
Fiscal Year 2023-24 $30,892,192,265
Fiscal Year 2014-15 $14,895,624,272
* Pending Appeals on Parcels
Source:
HdL Coren & Cone, 2014/15 & 2023/24 Top Ten Property Taxpayers (Net Values).
San Mateo County Assessor 2014/15 & 2023/24 Combined Tax Rolls and the SBE Non Unitary Tax Roll
2023-24 2014-15
CITY OF SOUTH SAN FRANCISCO
Principal Property Tax Payers
Current Year and Nine Years Ago
162 403
Fiscal Percent of
Year Allocations (5) Collections Delinquencies Delinquent taxes
2015 15,184,788$ (4)(4)0.0%
2016 15,994,773 (4)(4)0.0%
2017 17,065,875 (4)(4)0.0%
2018 17,894,855 (4)(4)0.0%
2019 19,365,814 (4)(4)0.0%
2020 20,651,650 (4)(4)0.0%
2021 22,660,544 (4)(4)0.0%
2022 23,680,782 (4)(4)0.0%
2023 25,780,768 (4)(4)0.0%
2024 29,600,068 (4)(4)0.0%
Notes:
(1) Excludes State Reimbursed Exemptions and deductions for County property tax administration.
(2) County adopted full cash value method of valuation rather than assessed valuation.
(3) Levies include real and personal property.
(5) San Mateo County controller's Office. Adjusted estimated revenue for City of South San Francisco.
Source: San Mateo County Auditor -- Controller's Office; Finance Department Revenue Reports
(4) Information not applicable. All general purpose property taxes are levied by the County and
allocated to other governmental entities.
CITY OF SOUTH SAN FRANCISCO
PROPERTY TAX LEVIES AND COLLECTIONS (1)
LAST TEN FISCAL YEARS
$6
$7
$8
$9
$10
$11
$12
$13
$14
$15
$16
$17
$18
$19
$20
$21
$22
$23
$24
$25
$26
$27
$28
$29
$30
$31
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Mi
l
l
i
o
n
s
163 404
CITY OF SOUTH SAN FRANCISCO
Ratio of Outstanding Debt by Type
Last Ten Fiscal Years
Governmental Activities
Loans from Lease
Fiscal Successor Revenue Capital
Year Agency Bonds Lease Total
2015 11,370,152$ -$ 2,786,573$ 14,156,725$
2016 10,714,152 - 2,238,998 12,953,150
2017 10,691,152 - 1,673,522 12,364,674
2018 8,309,152 - 1,135,102 9,444,254
2019 4,845,152 - 753,619 5,598,771
2020 3,635,152 43,905,000 489,781 48,029,933
2021 3,595,152 156,980,389 285,529 160,861,070
2022 2,150,152 224,792,690 144,637 227,087,479
2023 2,050,152 220,225,077 -222,275,229
2024 1,166,152 215,522,464 -216,688,616
Business-Type Activities
Sewer State Water Total Percentage
Fiscal Revenue Resources Primary of Personal Per
Year Bonds Loans Total Government Income (a) Capita (a)
2015 4,120,000$ 43,543,614$ 47,663,614$ 61,820,339$ 2.92% 957.19$
2016 3,850,000 39,392,832 43,242,832 56,195,982 2.59% 858.60
2017 3,570,000 35,136,032 38,706,032 51,070,706 2.22% 761.32
2018 3,275,000 30,770,503 34,045,503 43,489,757 1.80% 648.35
2019 2,970,000 35,148,205 38,118,205 43,716,976 1.81% 651.73
2020 2,655,000 50,150,607 52,805,607 100,835,540 3.48% 1,501.98
2021 2,325,000 60,480,459 62,805,459 223,666,529 7.10% 3,468.13
2022 1,980,000 60,799,450 62,779,450 289,866,929 8.55% 4,506.43
2023 1,620,000 58,447,078 60,067,078 282,342,307 7.42% 4,370.56
2024 1,245,000 54,453,876 55,698,876 272,387,492 n/a n/a
Note : Debt amounts exclude any premiums, discounts, or other amortization amounts.
Sources: City of South San Francisco
State of California, Department of Finance (population)
U.S. Department of commerce, Bureau of the Census (income)
(a) See Schedule of Demographic and Economic Statistics for personal income and population data.
$-
$50
$100
$150
$200
$250
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Mi
l
l
i
o
n
s
Total Governmental Total Business
164 405
CITY OF SOUTH SAN FRANCISCO
COMPUTATION OF DIRECT AND OVERLAPPING DEBT
JUNE 30, 2024
2023-24 Assessed Valuation:$30,892,192,265
Redevelopment Incremental Valuation:-
Adjusted Assessed Valuation:$30,892,192,265
Total Debt City's Share of
OVERLAPPING TAX AND ASSESSMENT DEBT:6/30/2024 % Applicable (1) Debt 6/30/24
San Mateo Community College District $682,237,216 10.004% $68,251,011
Jefferson Union High School District 338,312,020 4.203 14,219,254
South San Francisco Unified School District 303,407,351 91.994 279,116,558
Brisbane School District 29,056,439 22.100 6,421,473
City of South San Francisco Community Facilities District No. 2021-1 19,610,000 100.000 19,610,000
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $387,618,296
DIRECT AND OVERLAPPING GENERAL FUND DEBT:
San Mateo County General Fund Obligations $656,146,645 10.004% $56,537,270
San Mateo County Board of Education Certificates of Participation 5,735,000 10.004 573,729
San Mateo County Flood Control and Sea LRR District General Fund Obligations 13,065,000 63.447 8,289,351
South San Francisco Unified School District General Fund Obligations 2,560,000 91.994 2,355,046
Jefferson Union High School District Certificates of Participation 46,845,000 4.203 1,968,895
City of South San Francisco Lease Revenue Bonds 215,522,464 100.000 215,522,464
City of South San Francisco Loans Payable 1,166,152 100.000 1,166,152
City of South San Francisco Capital Leases -- -
San Mateo County Mosquito and Vector Control District General Fund Obligations 3,404,654 10.004 340,602
TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT:$286,753,509
TOTAL DIRECT DEBT $216,688,616
Total Overlapping Debt $457,683,189
COMBINED TOTAL DEBT $674,371,805 (2)
(1) Percentage of overlapping debt applicable to the city is estimated uisng taxable assessed property value. Applicable percentages were estimated
by determining the portion of the overlapping district's asseessed value that is within the boundaries of the city divided by the destrict's total taxable asses
Ratios to Adjusted Assessed Valuation:
Total Overlapping Tax and Assessment Debt 1.26%
Total Direct Debt 0.70%
Combined Total Debt 2.19%
Source: California Municipal Statistics, Inc. and City of South San Francisco
510-658-2640 Austin Busch
(2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations.
165 406
ASSESSED VALUATION:$30,892,192,265
BONDED DEBT LIMIT (3.75% OF ASSESSED VALUE) (a)$1,158,457,210
LESS AMOUNT OF DEBT SUBJECT TO LIMIT:-
LEGAL BONDED DEBT MARGIN $1,158,457,210
Total net debt
Total Net Debt Legal applicable to the limit
Fiscal Debt Applicable to Debt as a percentage
Year Limit Limit Margin of debt limit
2015 558,585,910$ -$ 558,585,910$ 0.00%
2016 580,561,386 - 580,561,386 0.00%
2017 617,102,145 - 617,102,145 0.00%
2018 647,787,001 - 647,787,001 0.00%
2019 719,492,940 - 719,492,940 0.00%
2020 784,957,532 - 784,957,532 0.00%
2021 870,065,495 - 870,065,495 0.00%
2022 924,439,440 - 924,439,440 0.00%
2023 1,039,891,525 - 1,039,891,525 0.00%
2024 1,158,457,210 - 1,158,457,210 0.00%
NOTE: (a)
Source: HDL Coren & Cone, San Mateo County Assessor - Combined Tax Rolls
CITY OF SOUTH SAN FRANCISCO
COMPUTATION OF LEGAL BONDED DEBT MARGIN
JUNE 30, 2024
California Government Code, Section 43605 sets the debt limit at 15%. The Code section was enacted prior to the change in basing
assessed value to full market value when it was previously 25% of market value. Thus, the limit shown as 3.75% is one-fourth the limit to
account for the adjustment of showing assessed valuation at full cash value.
166 407
CITY OF SOUTH SAN FRANCISCO
REVENUE BOND COVERAGE
SEWER RENTAL ENTERPRISE FUND
LAST TEN FISCAL YEARS
Net Revenue Debt Service Requirements (4)
Fiscal Gross Operating Available for
Year Revenue (1)Expenses (2)Debt Service Principal Interest Total Coverage
2015 26,147,550$ 18,630,672$ 7,516,878$ 265,000$ 190,533$ 455,533$ 16.50
2016 25,610,518 13,514,706 12,095,812 270,000 180,566 450,566 26.85
2017 25,684,966 17,357,273 8,327,693 280,000 169,976 449,976 18.51
2018 28,287,485 19,073,940 9,213,545 295,000 158,616 453,616 20.31
2019 30,393,993 20,398,157 9,995,836 305,000 146,616 451,616 22.13
2020 31,807,110 21,064,165 10,742,945 315,000 134,019 449,019 23.93
2021 33,885,393 21,401,332 12,484,061 330,000 120,593 450,593 27.71
2022 27,789,553 20,992,476 6,797,077 345,000 106,331 451,331 15.06
2023 30,343,556 22,399,721 7,943,835 360,000 90,000 450,000 17.65
2024 35,696,888 24,880,509 10,816,379 375,000 71,625 446,625 24.22
Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements.
(1) Gross revenue includes operating revenue and non-operating revenue.
(2) Direct operating expenses include operating expenses (except depreciation) and non-operating expenses
(except interest expense).
(3) Retirement of principal for 2005 Sewer Revenue Bonds begins in fiscal year 2008.
(4) The requirement does not include loan payments on State Water Resources Board loans. See schedule of Sewer Debt
service coverage for details.
Source: City of South San Francisco, Department of Finance
$5
$10
$15
$20
$25
$30
$35
$40
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Mi
l
l
i
o
n
s
Revenue (1)
Expenses (2)
167 408
CITY OF SOUTH SAN FRANCISCO
SEWER DEBT SERVICE COVERAGE
SEWER RENTAL ENTERPRISE FUND
LAST NINE FISCAL YEARS
Fiscal Year
2016 2017 2018 2019 2020 2021 2022 2023 2024
Revenues
Service Charges $19,515,093 $19,750,636 $22,188,154 $23,556,871 $24,150,139 $24,526,952 $22,567,226 $23,180,130 $25,844,338
Connection and Other Fees 104,283 147,134 229,002 521,205 146,672 178,092 210,980 710,915 143,589
Interest Income 238,389 23,552 31,061 488,437 623,256 41,888 (652,348) 215,397 1,049,306
Developer Fees
Other Cities' Participation (1)5,752,765 5,763,644 5,834,455 5,827,480 6,887,043 9,138,461 5,663,695 6,237,114 8,659,655
Total Revenues $25,610,530 $25,684,966 $28,282,672 $30,393,993 $31,807,110 $33,885,393 $27,789,553 $30,343,556 $35,696,888
Operating Expenses (2)$18,759,650 $13,514,718 $19,073,943 $20,398,147 $21,064,167 $21,401,330 $21,049,553 $22,399,717 $24,880,510
Wastewater System Net Revenues $6,850,880 $12,170,248 $9,208,729 $9,995,846 $10,742,943 $12,484,063 $6,740,000 $7,943,839 $10,816,378
Parity Debt Service (3)
State Water Resources Control Board Loans $5,449,692 $5,454,747 $5,469,175 $5,477,075 $5,485,587 $5,497,048 $5,510,447 $6,088,369 $5,355,201
CSCDA Series 2005D Revenue Bonds 178,036 167,284 155,706 143,608 130,815 117,175 102,716 85,562 67,001
Total Parity Debt $5,627,728 $5,622,031 $5,624,881 $5,620,683 $5,616,402 $5,614,223 $5,613,163 $6,173,931 $5,422,202
Total Parity Debt Service Coverage 1.22 2.16 1.64 1.78 1.91 2.22 1.20 1.29 1.99
10,012,867 10,012,867 10,012,867 10,012,867 10,012,867 10,012,867 10,012,867 10,012,867 10,012,867
(2) Excludes depreciation, capital expenditures and debt service.
(3) Includes Sewer Revenue Bonds and State Water Loan payments
(1) Primarily consists of payments from the City of San Bruno. The City of San Bruno is a co-owner of the Plant and pays the City in advance on a quarterly basis for the City of San Bruno's share of operating costs. See "Wastewater System" herein.
(4) Reflects an adopted increase in rates for Fiscal Year 2004-05 of 25% per Resolution No. 68-2004, adopted by the City Council on July 14, 2004 and effective on and after July 1, 2004 and an adopted increase in rates for Fiscal Year 2005-06 of 9% per
Resolution No. 68-2005, adopted by the City Council on June 22, 2005 and effective on and after June 22, 2005.
6409
CITY OF SOUTH SAN FRANCISCO
REDEVELOPMENT PLEDGED REVENUE COVERAGE
LAST TEN FISCAL YEARS
Funding Source: RDA tax increment revenues
Fiscal Available Debt Service Requirements Fiscal Available Debt Service Requirements
Year Revenue Principal Interest Total Coverage Year Revenue Principal Interest Total Coverage
2015 1,605,000$ 2,904,331$ 4,509,331$ 2015 230,000$ 58,750$ 288,750$
2016 1,680,000 2,834,619 4,514,619 2016 245,000 46,875 291,875
2017 1,745,000 2,761,756 4,506,756 2017 255,000 34,375 289,375
2018 2018 275,000 21,125 296,125
2019 2019 285,000 7,125 292,125
2020 2020
2021 2021
2022 2022
2023 2023
2024 2024
Bond was paid off in fiscal year 2017
Funding Source: RDA tax increment revenues
Fiscal Available Debt Service Requirements
Year Revenue Principal Interest Total Coverage
2015 1,605,000$ 2,904,331$ 4,509,331$
2016 1,680,000 2,834,619 4,514,619
2017 1,745,000 2,761,756 4,506,756
2018 - - -
2019 - - -
2020 - - -
2021 - - -
2022 - - -
2023 - - -
2024 - - -
Note: Redevelopment Agencies abolished as of 1/31/2012.
Numbers for 2012 include the first and second RPTTF distributions received.
(A)Shows coverage of all non-housing bonds pledged to tax increment.
Source: City of South San Francisco, Department of Finance
RDA All Non-housing (A)
2006 RDA Revenue Bonds
Funding Source: RDA Gateway and Low Moderate Income Housing tax increment revenues.
Gateway bonds defeased in FY 05-06.
1999 RDA Revenue Bonds (Housing)
169 410
City City
Estimated Personal Per Capita City San Mateo City
City Income (2) Personal Unemployment County Population
Year Population (1) (in thousands) Income (2) Rate (3) Population (4) % of County
2014 65,749 2,033,156$ 30,923$ 4.5% 745,635 8.82%
2015 64,585 2,114,826 32,744 3.6% 765,135 8.44%
2016 65,451 2,167,750 33,120 3.2% 764,797 8.56%
2017 67,082 2,303,425 35,193 3.2% 771,410 8.70%
2018 67,078 2,421,033 36,092 2.3% 769,545 8.72%
2019 67,879 2,684,438 39,547 2.3% 766,573 8.85%
2020 67,135 2,895,980 43,136 8.9% 765,245 8.77%
2021 64,492 3,148,543 48,820 5.7% 737,888 8.74%
2022 64,323 3,391,203 52,721 2.6% 729,181 8.82%
2023 64,601 3,806,610 58,924 3.1% 726,353 8.89%
Notes:
** All data were updated to reflect the City of South San Francisco's current information available
through HDL, Coren & Cone
Data Sources:
(1) City Population: HDL/California State Dept of Finance.
(2) Personal and per capita income: HDL, Coren & Cone
(3)Unemployment Data: HDL/California Employment Development Department
(4) San Mateo County Population- https://www.census.gov/quickfacts/fact/table/sanmateocountycalifornia,CA/PST045219
CITY OF SOUTH SAN FRANCISCO
DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST TEN CALENDAR YEARS
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
City Personal Income
(in Thousands)
0.0%
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
7.0%
8.0%
9.0%
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
City Unemployment Rate
8.20%
8.30%
8.40%
8.50%
8.60%
8.70%
8.80%
8.90%
9.00%
City Population % of County
$‐
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
City Per Capita Personal Income
411
Percentage Percentage
Number of of Total City Number of of Total City
Employer Employees Rank Employment Employees Rank Employment
Genentech Inc.8,637 1 13.4% 8,451 1 12.9%
Verily Life Sciences *2,220 2 3.4%
Stripe, Inc 1,088 3 1.7%
Costco*834 4 1.3% 616 5 0.9%
ABBVIE *650 5 1.0%
Life Technologies Corporation 622 6 1.0% 622 4 0.9%
AMGEN, Inc 600 7 0.9%
Amazon.com Services*427 8 0.7%
Goodwill Industries of San Francisco*375 9 0.6%
Archstone South San Francisco 360 10 0.6%
Layton Construction Co Inc 779 2 1.2%
Onyx Pharmaceuticals Inc 650 3 1.0%
The New French Bakery, Inc 414 6 0.6%
AMGEN San Francisco LLC 406 7 0.6%
Successfactors, Inc 400 8 0.6%
SBM Site Services LLC 388 9 0.6%
Wave Division Holdings LLC 344 10 0.5%
Subtotal 15,813 24.5% 13,070 19.9%
Total City Population 64,601 65,749
* Multiple locations combined
Data Sources:
(1) SSF Business License Database- Business licenses expiring 12/31/24.
(2) City of South San Francisco CAFR 2014-15
(3) Population: HDL/California State Dept of Finance 2023.
2014-152023-24
CITY OF SOUTH SAN FRANCISCO
Principal Employers
Current Year and Nine Years Ago
171 412
Function 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Government (1) 40.60 47.10 47.10 43.60 41.60 46.60 46.60 51.30 59.38 59.38
Fire Department (2)83.48 92.68 92.68 92.68 91.93 91.68 91.68 93.49 93.49 93.70
Police Department 118.87 120.87 120.87 120.87 122.87 121.87 120.92 122.09 122.44 122.94
Park, Rec. & Maintenance Services 121.31 134.16 137.19 144.29 144.79 151.75 143.84 150.44 179.26 187.41
Library 37.71 38.71 39.26 40.49 41.49 41.49 38.56 38.15 44.06 46.06
Economic and Comm. Development 26.15 27.15 29.40 30.40 30.40 31.40 29.00 31.40 32.40 32.40
Public Works (2) 47.68 49.00 49.00 49.00 53.00 52.00 47.00 52.85 59.37 58.37
Water Quality Control Plant 39.06 41.74 41.50 41.50 41.50 41.50 41.50 41.50 41.50 43.00
Total 514.86 551.41 557.00 562.83 567.58 578.29 559.10 581.22 631.90 643.26
Notes:
1. City Council, City Treasurer, City Clerk, City Manager, HR, IT and Finance are under General Government.
2. Oversight of the Code Enforcement has been moved from Fire to Public Works Department.
Source: City of South San Francisco's FY2015-2024 Adopted Operating budget.
CITY OF SOUTH SAN FRANCISCO
Full-Time Equivalent City Government
Employees by Function
Last Ten Fiscal Years (Adopted Operating Budget)
0.00
100.00
200.00
300.00
400.00
500.00
600.00
700.00
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Government (1)Fire Department (2)Police Department
Park, Rec. & Maintenance Services Library Economic and Comm. Development
Public Works (2)Water Quality Control Plant
172 413
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Function/ProgramPublic safety:Fire:
Inspections conducted 1,817 2,563 3,426 2,292 2,511 2,375 3,888 3,060 2,421 2,062Police: Police calls for service 31,532 32,477 33,313 34,811 38,299 38,541 40,503 60,333 59,580 55,248 Law violations: Part I crimes 1,874 2,126 2,103 2,276 2,007 2,070 3,481 1,955 1,892 2,734 Physical arrests (adult and juvenile)1,933 2,071 1,870 1,891 1,943 1,871 1,635 2,025 1,780 1,418 Traffic violations 3,828 4,211 3,785 3,359 3,620 4,172 2,119 1,985 1,799 1,742 Parking violations 13,378 12,006 15,291 18,339 26,228 12,269 13,276 17,667 16,995 11,859Public worksStreet resurfacing (miles) (Eng Div) 0 2 8 3.3 7.0 7.9 19.57 9.60 6.55 18.00
Potholes repaired (square miles
prior)/(square feet)0.11 2 0 (2) 3221 410 190 165 264 267 450Asphalt used for street repairs (tons) 250 151 94 148 13 46 69 68 44.5 51.1
Culture and recreation: Recreation class participants* 26,879 23,399 23,939 25,688 23,394 17,333 (4) 5,282 8,631 10,021 11,489
Library:Total items borrowed 643,630 565,806 558,106 544,059 582,497 (3) 450,637 (3) 245,869 456,652 439,846 (5) 448,054
Items in collection 130,106 (1) 208,400 (1) 209,895 (1) 219,114 (1) 228,224 (1 ) 247,393 (1) 260,205 (1) 229,891 (1) 283,792 (1) 207,610
WastewaterResidential connections 16,470 16,491 16,488 12,556 12,559 12,549 12,571 12,672 12,673 12,674Commercial connections 1,560 1,561 1,562 1,575 1,576 1,582 1,575 1,523 1,508 1,493Other connections 128 131 140 140 140 140 140 140 140 140
Average daily sewage treatment
(millions of gallons)8.89 7.92 8.41 8.62 8.62 7.12 6.76 7.35 7.45 8.86
Note: N/A denotes information not available.
* Registration counts excludes all withdrawals from the classes for the year.
(1) New items added for Grand Library and electronic books are also included.
(2) Beginning 2018, pothole repairs will be measured by square feet instead of square miles.
(3) Fewer items borrowed in FY2020 and FY2021 due to COVID-19 closures.
(4) Summer camp and traditional sports programs included. Lower participant counts due to COVID-19 limitations and closures.
(5) Main Library closed for 4 months to move to the new facility
CITY OF SOUTH SAN FRANCISCO
Operating Indicators by Function/Program
Last Ten Fiscal Years
173 414
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Function/ProgramPublic safety:
Fire stations 5555555555Police stations 1111111111Police Fleet 53 53 52 59 63 60 63 60 63 63
Public worksMiles of streets 127 127 127 127 127 127 127 127 139.6 139.6Street lights 4,505 4,505 4,505 4,531 4,531 4,531 4,581 4,581 4,581 4,668Parking District lights (3) 20 20 16 16 16 16 16 16 16 16Traffic Signals 74 76 76 76 76 76 80 80 80 83
Culture and recreation:Community services:City parks 28 28 28 28 28 28 28 28 30 30City parks acreage 190 190 190 190 210 210 210 210 225 225Playgrounds (4) 24 24 24 24 24 34 34 34 35 35City trails 6666666666Community gardens 1111111111Community centers 4444444444Senior centers (2)1111111111Skate Park 1111111111Dog park 1111111111Swimming pools 1111111111Tennis courts 7777777777Basketball Courts 12 12 12 12 12 12 12 12 12 12Baseball/softball diamonds11111111111111111313Soccer/football fields 5555555544
Library:City Libraries (1)2222222222
WastewaterMiles of sanitary sewers 164 164 164 164 164 164 164 164 164 164Miles of storm sewers 125 125 125 125 125 125 125 125 125 125Number of treatment plants 1111111111
Source: ssf.net/depts/rcs; Director of Rec & Comm Services; Superintendent of parks & Maintenance
(1) Community Learning Center not included on count as it is only a homework center not a library.
(2) The only senior center is Magnolia Center but programming still continues at El Camino.
(3) Year 2017- Lot 6 sold for Rotary Plaza development.
(4) Year 2020 -Playgrounds in the Common Greens areas are now included.
Last Ten Fiscal Years
Capital Asset Statistics by Function/Program
CITY OF SOUTH SAN FRANCISCO
174 415
2019 2020 2021 2022 2023 2024
Transient Occupancy Tax Detail
TOT Collected $15,535,213 $12,591,459 $6,215,172 $11,268,807 $15,188,739 $13,856,669
1% Measure I Special Tax 1,556,009 1,114,911 495,099 866,831 1,168,365 1,065,898
Total TOT Collection 17,091,222$ 13,706,370$ 6,710,270$ 12,135,638$ 16,357,104$ 14,922,567$
1% Measure I Special Tax Use
Police 311,202$ 222,982$ 99,020$ 173,366$ 233,673$ 213,180$
Fire 311,202 222,982 99,020 173,366 233,673 213,180
Library 311,202 222,982 99,020 173,366 233,673 213,180
Parks 311,202 222,982 99,020 173,366 233,673 213,180
Recreation 311,202 222,982 99,020 173,366 233,673 213,180
Total 1% Measure I Special Tax 1,556,010$ 1,114,910$ 495,099$ 866,831$ 1,168,365$ 1,065,898$
* Note: The current TOT consists of three components - a 9% general excise tax (Measure FF) that generates General Fund revenues; a 1% special tax (Measure I- effective January 1, 2005) was earmarked
for use to supplement funding parks, recreation, library, and public safety services (SSFMC 4.20.033) and a $2.50 tax devoted to the acquisition, renovation, maintenance and operation of the South San
Francisco Conference Center. The City Council last increased the total TOT rate from 9% to 10% in 2009 with the incremental 1% increase being a general tax. City's TOT rate from 10% to 12% effective
January 1, 2019. A subsequent 2% increase over the next two years would revise the TOT rate to 13% (effective January 1, 2020) and 14% (effective January 1, 2021).
CITY OF SOUTH SAN FRANCISCO
Collection and Use of 1% Special Transient Occupancy Tax (TOT) Approved by Voters as Measure I *
Miscellaneous Information
Last Six Fiscal Years
175 416
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417
CITY OF SOUTH SAN FRANCISCO
MEASURE A FUNDS
Report on Compliance with the
Agreement for Distribution of San Mateo County
Measure A Funds for Local Transportation Purposes
For the Year Ended June 30, 2024
418
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419
CITY OF SOUTH SAN FRANCISCO
MEASURE A FUNDS
For the Year Ended June 30, 2024
Table of Contents
Page
Independent Accountant’s Report on Management’s Assertion .................................................... 1
Financial Statements:
Balance Sheet .................................................................................................................................. 2
Schedule of Revenues, Expenditures and Changes in Fund Balance ............................................. 3
Notes to Financial Statements ......................................................................................................... 5
Management’s Report on Compliance with the
Agreement for Distribution of San Mateo County
Measure A Funds for Local Transportation Purposes ................................................................. 7
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421
INDEPENDENT ACCOUNTANT'S REPORT
ON MANAGEMENT’S ASSERTION
Honorable Mayor and Members of City Council of the
City of South San Francisco, California
We have examined management of the City of South San Francisco’s assertion, included in accompanying
Management’s Report on Compliance with the Agreement for Distribution of San Mateo County Measure A
Funds for Local Transportation Purposes (the Agreement) between the City of South San Francisco and the
San Mateo County Transportation Authority dated March 5, 2009, that the City complied with the requirements
of the Agreement during the year ended June 30, 2024. Management is responsible for that assertion. Our
responsibility is to express an opinion on management’s assertion about the City’s compliance based upon our
examination.
Our examination was conducted in accordance with the attestation standards established by the American
Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to
obtain reasonable assurance about whether management’s assertion that the City complied with the
requirements of the Agreement is fairly stated, in all material respects. An examination involves performing
procedures to obtain evidence about management’s assertion. The nature, timing and extent of procedures
selected depend on our judgment, including an assessment of the risks of material misstatement of
management’s assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient
and appropriate to provide a reasonable basis for our opinion.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant
ethical requirements relating to the engagement.
In our opinion, management’s assertion that the City complied with the requirements of the Agreement for the
year ended June 30, 2024 is fairly stated, in all material respects.
This report is intended solely for the information and use of management, the City Council and the San
Mateo County Transportation Authority and is not intended to be and should not be used by anyone other
than those specified parties; however, this restriction is not intended to limit the distribution of this report,
which is a matter of public record.
Pleasant Hill, California
December 19, 2024
1 422
CITY OF SOUTH SAN FRANCISCO
MEASURE A FUNDS
BALANCE SHEET
JUNE 30, 2024
ASSETS:
Cash and investments $7,155,381
Accounts receivable 157,910
Accrued interest receivable 39,461
TOTAL ASSETS $7,352,752
FUND BALANCE:
Restricted for Measure A capital projects and maintenance $7,352,752
TOTAL FUND BALANCE $7,352,752
See accompanying notes to the financial statements.
2 423
CITY OF SOUTH SAN FRANCISCO
MEASURE A FUNDS
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE
FOR THE YEAR ENDED JUNE 30, 2024
REVENUES
Sales tax from the County of San Mateo $2,154,798
County grants 48,975
Interest and investment income 263,189
Total Revenues 2,466,962
TRANSFERS OUT
Capital Improvements Projects:
Street Rehabilitation Program FY 18-19 870
Grand Blvd Project - Street Improvements 13,701
Oyster Point Peninsula Flood Improvements 82,184
South Linden Grade Separation 186
2023 Surface Seal Project 223,130
HSIP Curb Ramp Improvements 200,000
General Fund Projects:
South City Shuttle 273,112
Total Transfers Out 793,183
Net Change in Fund Balance 1,673,779
Fund Balance, July 1 5,678,973
Fund Balance, June 30 $7,352,752
See accompanying notes to the financial statements.
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425
CITY OF SOUTH SAN FRANCISCO
MEASURE A FUNDS
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
At the General Election of June 7, 1988, the voters of City of San Mateo County approved
Measure A, which is an ordinance providing for the creation of the San Mateo County
Transportation Authority for the imposition of a one-half of one percent sales transaction and
use tax. Twenty percent of the aforementioned tax is to be allocated to the cities of San Mateo
County and to the County of San Mateo for the improvement of local transportation, including
streets and roads in accordance with Measure A requirements.
B.Basis of Accounting
The Schedule of Measure A Funds (Transportation Sales Tax), a special revenue fund of the
City of South San Francisco, California, have been prepared in conformity with accounting
principles generally accepted in the United States of America as applied to governmental units.
The Governmental Accounting Standards Board is the accepted standard-setting body for
establishing governmental accounting and financial reporting principles.
The Measure A Funds are accounted for using the modified accrual basis of accounting. Under
this basis, revenues are recognized when they become both measurable and available to finance
expenditures of the fiscal period. Expenditures are recognized when the liability is incurred.
5 426
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427
December 19, 2024
San Mateo County Transportation Authority
120 San Carlos Avenue
San Carlos, California 94070
Management’s Report on Compliance with the Agreement for Distribution of San Mateo County
Measure A Funds for Local Transportation Purposes
The City of South San Francisco is responsible for complying with the Agreement for Distribution of San
Mateo County Measure A Funds for Local Transportation Purposes (the Agreement) between the City and
the San Mateo County Transportation Authority entered into on March 5, 2009. The Agreement states that in
return for receiving an annual allocation of a specified portion of the retail transactions and use tax approved
by Measure A – San Mateo County Transportation Expenditure Plan (the Measure), the City agrees that funds
“shall not be used to replace funds previously provided by property tax or other local revenues for public
transportation purposes, and that City will limit the use of funds provided pursuant to this Agreement to the
improvement and maintenance of local transportation, including streets and road improvements.”
With respect to compliance with the Agreement, management attests to the following for the year ended June
30, 2024:
x Management is responsible for establishing and maintaining an effective internal control structure
with respect to compliance with the Agreement;
x Management is responsible for complying with the Agreement;
x Management has evaluated the City’s compliance with the requirements of the Agreement;
x All Transactions, as summarized in the preceding Balance Sheet and Schedule of Revenues,
Expenditures and Changes in Fund Balance for the Year Ended June 30, 2024, are in compliance
with the Agreement.
__________________________ ____________________________
City Manager, Sharon Ranals Director of Finance, Karen Chang
CITY COUNCIL 2024
JAMES COLEMAN, MAYOR (DIST. 4)
EDDIE FLORES, VICE MAYOR (DIST. 5)
FLOR NICOLAS, MEMBER (DIST. 3)
MARK NAGALES, MEMBER (DIST. 2)
MARK ADDIEGO, MEMBER (DIST. 1)
SHARON RANALS, CITY MANAGER
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429
City of South San Francisco
Measure W Funds
Report on Compliance with the
Agreement for Distribution of San Mateo County
Measure W Funds for
Local Transportation Purposes in Accordance
with the San Mateo County Congestion Relief Plan
For the Year Ended June 30, 2024
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431
CITY OF SOUTH SAN FRANCISCO
MEASURE W FUNDS
For the Year Ended June 30, 2024
Table of Contents
Page
Independent Accountant’s Report on Management’s Assertion ..................................................... 1
Financial Statements:
Balance Sheet ................................................................................................................................... 2
Schedule of Revenues, Expenditures and Changes in Fund Balance .............................................. 3
Notes to Financial Statements .......................................................................................................... 5
Management’s Report on Compliance with the
Agreement for Distribution of San Mateo County
Measure W Funds for Local Transportation Purposes in
Accordance with the San Mateo County Congestion Relief Plan ................................................. 7
432
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433
INDEPENDENT ACCOUNTANT'S REPORT
ON MANAGEMENT’S ASSERTION
Honorable Mayor and Members of City Council of the
City of South San Francisco, California
We have examined management of the City of South San Francisco’s assertion, included in accompanying
Management’s Report on Compliance with the Agreement for Distribution of San Mateo County Measure W
Funds for Local Transportation Purposes in Accordance with the San Mateo County Congestion Relief Plan
(the Agreement) between the City of South San Francisco and the San Mateo County Transportation
Authority dated October 1, 2019, that the City complied with the requirements of the Agreement during the
year ended June 30, 2024. Management is responsible for that assertion. Our responsibility is to express an
opinion on management’s assertion about the City’s compliance based upon our examination.
Our examination was conducted in accordance with the attestation standards established by the American
Institute of Certified Public Accountants. Those standards require that we plan and perform the examination
to obtain reasonable assurance about whether management’s assertion that the City complied with the
requirements of the Agreement is fairly stated, in all material respects. An examination involves performing
procedures to obtain evidence about management’s assertion. The nature, timing and extent of procedures
selected depend on our judgment, including an assessment of the risks of material misstatement of
management’s assertion, whether due to fraud or error. We believe that the evidence we obtained is
sufficient and appropriate to provide a reasonable basis for our opinion.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant
ethical requirements relating to the engagement.
In our opinion, management’s assertion that the City complied with the requirements of the Agreement for
the year ended June 30, 2024 is fairly stated, in all material respects.
This report is intended solely for the information and use of management, the City Council and the San
Mateo County Transportation Authority and is not intended to be and should not be used by anyone other
than those specified parties; however, this restriction is not intended to limit the distribution of this report,
which is a matter of public record.
Pleasant Hill, California
December 19, 2024
1 434
CITY OF SOUTH SAN FRANCISCO
MEASURE W FUNDS
BALANCE SHEET
JUNE 30, 2024
ASSETS:
Cash and investments $2,292,264
Accounts receivable 81,725
Accrued interest receivable 15,830
TOTAL ASSETS $2,389,819
FUND BALANCE:
Restricted for Measure W capital projects and maintenance $2,389,819
TOTAL FUND BALANCE $2,389,819
See accompanying notes to the financial statements.
2 435
CITY OF SOUTH SAN FRANCISCO
MEASURE W FUNDS
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE
FOR THE YEAR ENDED JUNE 30, 2024
REVENUES
Sales tax from the County of San Mateo $1,035,179
Interest and investment income 105,507
Total Revenues 1,140,686
TRANSFERS OUT
Capital Improvements Projects:
Street Rehabilitation Program FY 18-19 721
2022 West of 101 Pavement Rehabilitation Project 8,734
HSIP Curb Ramp Improvements 554,397
2023 Surface Seal Project 100,000
2024 Surface Seal Project 176,912
Total Transfers Out 840,764
Net Change in Fund Balance 299,922
Fund Balance, July 1 2,089,897
Fund Balance, June 30 $2,389,819
See accompanying notes to the financial statements.
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437
CITY OF SOUTH SAN FRANCISCO
MEASURE W FUNDS
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
At the General Election of November 6, 2018, the voters of City of San Mateo County approved
Measure W, which is an ordinance providing for the San Mateo County Transportation Authority to
impose a one-half of one percent sales transaction and use tax. The San Mateo County Congestion
Relief Plan includes an annual allocation of 12.5% of the total revenue generated by the
aforementioned tax for the Local Safety, Pothole and Congestion Relief Improvement Program
Category, of which 10% is to be allocated to the cities of San Mateo County and to the County of
San Mateo for transportation and public transit in accordance with the Congestion Relief Plan.
B.Basis of Accounting
The Schedule of Measure W Funds (Transportation Sales Tax), a special revenue fund of the City
of South San Francisco, California, have been prepared in conformity with accounting principles
generally accepted in the United States of America as applied to governmental units. The
Governmental Accounting Standards Board is the accepted standard-setting body for establishing
governmental accounting and financial reporting principles.
The Measure W Funds are accounted for using the modified accrual basis of accounting. Under this
basis, revenues are recognized when they become both measurable and available to finance
expenditures of the fiscal period. Expenditures are recognized when the liability is incurred.
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439
December 19, 2024
San Mateo County Transportation Authority
120 San Carlos Avenue
San Carlos, California 94070
Management’s Report on Compliance with the Agreement for Distribution of San Mateo County
Measure W Funds for Local Transportation Purposes in accordance with the San Mateo County
Congestion Relief Plan
The City of South San Francisco is responsible for complying with the Agreement for Distribution of San
Mateo County Measure W Funds for Local Transportation Purposes in Accordance with the San Mateo
County Congestion Relief Plan (the Agreement) between the City and the San Mateo County Transportation
Authority entered into on October 1, 2019. The Agreement states that in return for receiving an annual
allocation of a specified portion of the retail transactions and use tax approved by Measure W – San Mateo
County Transportation Expenditure Plan (the Measure), the City agrees that funds shall not be used to replace
funds previously provided for public transportation investments, and that City will limit the use of funds
provided pursuant to this Agreement to invest in major arterial and local roadway improvements in key
congested areas throughout the County, focusing on improving safety, reducing congestion, and supporting
all modes of travel on the County’s roadway system.
With respect to compliance with the Agreement, management attests to the following for the year ended June
30, 2024:
x Management is responsible for establishing and maintaining an effective internal control structure
with respect to compliance with the Agreement;
x Management is responsible for complying with the Agreement;
x Management has evaluated the City’s compliance with the requirements of the Agreement;
x All Transactions, as summarized in the preceding Balance Sheet and Schedule of Revenues,
Expenditures and Changes in Fund Balance for the Year Ended June 30, 2024, are in compliance
with the Agreement.
__________________________ ____________________________
City Manager, Sharon Ranals Director of Finance, Karen Chang
CITY COUNCIL 2024
JAMES COLEMAN, MAYOR (DIST. 4)
EDDIE FLORES, VICE MAYOR (DIST. 5)
FLOR NICOLAS, MEMBER (DIST. 3)
MARK NAGALES, MEMBER (DIST. 2)
MARK ADDIEGO, MEMBER (DIST. 1)
SHARON RANALS, CITY MANAGER
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441
INDEPENDENT ACCOUNTANT’S REPORT ON
APPLYING AGREED UPON PROCEDURES FOR
COMPLIANCE WITH THE PROPOSITION 111
2023-2024 APPROPRIATIONS LIMIT INCREMENT
Honorable Mayor and Members of the City Council
City of South San Francisco, California
We have performed the procedures enumerated below on the Appropriations Limit Worksheet (Worksheet)
of the City of South San Francisco, California, for the year ended June 30, 2024. The City’s management is
responsible for the Worksheet.
The City has agreed to and acknowledged that the procedures performed are appropriate to meet the
intended purpose of these procedures, which were suggested by the League of California Cities and
presented in their Article XIIIB Appropriations Limitation Uniform Guidelines, performed solely to assist
you in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution. This report
may not be suitable for any other purpose. The procedures performed may not address all the items of
interest to a user of this report and may not meet the needs of all users of this report and, as such, users are
responsible for determining whether the procedures performed are appropriate for their purposes.
The procedures and associated findings were as follows:
A. We obtained the Worksheet and determined that the 2023-2024 Appropriations Limit of
$168,641,010 and annual adjustment factors were adopted by Resolution of the City Council. We
also determined the population and inflation options were selected by a recorded vote of the City
Council.
B. We recomputed the 2023-2024 Appropriations Limit by multiplying the 2022-2023 Prior Year
Appropriations Limit by the Total Growth Factor. We recomputed the Total Growth Factor by
multiplying the population option by the inflation option.
C. For the Worksheet, we agreed the Per Capita Income Factor and City Population Factor to
California State Department of Finance Worksheets. We agreed the County Population Factor to
the California State Department of Finance Worksheet, but it was not included on the City’s
Worksheet.
We were engaged by the City to perform this agreed-upon procedures engagement and conducted our
engagement in accordance with attestation standards established by the American Institute of Certified
Public Accountants. We were not engaged to and did not conduct an examination or review engagement,
the objective of which would be the expression of an opinion or conclusion, respectively, on the Worksheet.
Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures,
other matters might have come to our attention that would have been reported to you.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance
with the relevant ethical requirements related to our agreed-upon procedures engagement.
442
This report is intended solely for the information and use of management and the City Council and is not
intended to be and should not be used by anyone other than those specified parties; however, this
restriction is not intended to limit the distribution of this report, which is a matter of public record.
Pleasant Hill, California
December 19, 2024
443
CITY OF SOUTH SAN FRANCISCO
REQUIRED COMMUNICATIONS
FOR THE YEAR ENDED
JUNE 30, 2024
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445
CITY OF SOUTH SAN FRANCISCO
REQUIRED COMMUNICATIONS
For the Year Ended June 30, 2024
Table of Contents
Page
Required Communications ................................................................................................................................ 1
Significant Audit Matters:
Qualitative Aspects of Accounting Practices ................................................................................... 1
Difficulties Encountered in Performing the Audit ........................................................................... 3
Corrected and Uncorrected Misstatements ...................................................................................... 3
Disagreements with Management .................................................................................................... 3
Management Representations ............................................................................................................ 3
Management Consultations with Other Independent Accountants ................................................. 4
Other Audit Findings or Issues .......................................................................................................... 4
Other Matters ............................................................................................................................................ 4
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447
REQUIRED COMMUNICATIONS
To the City Council of
the City of South San Francisco, California
We have audited the basic financial statements of the City of South San Francisco, California, for the year
ended June 30, 2024. We did not audit the financial statements of the South San Francisco Conference
Center Authority, a discretely presented component unit of the City, as of and for the year ended June 30,
2024, which represents 0.60%, 0.72%, and 1.89%, of the assets, net position and revenues, respectively,
of the primary government. The component unit financial statements were audited by another auditor,
whose report thereon has been furnished to us, and our opinion, insofar as it relates to the amounts
included for this entity, is based solely on the report of the other auditors.
Professional standards require that we provide you with information about our responsibilities under
generally accepted auditing standards and Government Auditing Standards and the Uniform Guidance, as
well as certain information related to the planned scope and timing of our audit. We have communicated
such information in our letter to you dated June 7, 2024 and in our meeting with the City Manager on
June 4, 2024. Professional standards also require that we communicate to you the following information
related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Accounting Policies - Management is responsible for the selection and use of appropriate accounting
policies. The significant accounting policies used by the City are described in Note 1 to the financial
statements. No new accounting policies were adopted and the application of existing policies was not
changed during the year, except as follows:
GASB 100 – Accounting for Changes and Error Corrections
The primary objective of this Statement is to enhance accounting and financial reporting
requirements for accounting changes and error corrections to provide more understandable,
reliable, relevant, consistent, and comparable information for making decisions or assessing
accountability.
This Statement defines accounting changes as changes in accounting principles, changes in
accounting estimates, and changes to or within the financial reporting entity and describes the
transactions or other events that constitute those changes. As part of those descriptions, for (1)
certain changes in accounting principles and (2) certain changes in accounting estimates that
result from a change in measurement methodology, a new principle or methodology should be
justified on the basis that it is preferable to the principle or methodology used before the change.
That preferability should be based on the qualitative characteristics of financial reporting—
understandability, reliability, relevance, timeliness, consistency, and comparability. This
Statement also addresses corrections of errors in previously issued financial statements.
The City implemented the provisions of the statement related to the change within the financial
reporting entity for the movement of two funds from major funds to nonmajor funds and the
presentation of the funds’ beginning fund balance, as noted on the Governmental Funds
Statement of Revenues, Expenditures and Changes in Fund Balances.
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The following pronouncement also became effective, but did not have a material effect on the financial
statements:
GASB 99 – Omnibus 2022, paragraphs 4-10 (related to financial guarantees and the
classification and reporting of derivative instruments)
Unusual Transactions, Controversial or Emerging Areas - We noted no transactions entered into by the
City during the year for which there is a lack of authoritative guidance or consensus. All significant
transactions have been recognized in the financial statements in the proper period.
Accounting Estimates - Accounting estimates are an integral part of the financial statements prepared by
management and are based on management’s knowledge and experience about past and current events
and assumptions about future events. Certain accounting estimates are particularly sensitive because of
their significance to the financial statements and because of the possibility that future events affecting
them may differ significantly from those expected. The most sensitive estimates affecting the City’s
financial statements were:
Estimated Fair Value of Investments: As of June 30, 2024, the City held approximately $426.8
million of cash and investments as measured by fair value as disclosed in Note 2 to the financial
statements. Fair value is essentially market pricing in effect as of June 30, 2024. These fair
values are not required to be adjusted for changes in general market conditions occurring
subsequent to June 30, 2024.
Estimate of Depreciation: Management’s estimate of the depreciation is based on useful lives
determined by management. These lives have been determined by management based on the
expected useful life of assets as disclosed in Note 1L to the financial statements. We evaluated
the key factors and assumptions used to develop the depreciation estimate and determined that it
is reasonable in relation to the basic financial statements taken as a whole.
Estimated Net Pension Liabilities and Pension-Related Deferred Outflows and Inflows of
Resources: Management’s estimate of the net pension liabilities and deferred outflows/inflows of
resources are disclosed in Note 7 to the financial statements and are based on actuarial studies and
accounting valuations determined by the California Public Employees Retirement System, which
are based on the experience of the City. We evaluated the key factors and assumptions used to
develop the estimates and determined that the estimates are reasonable in relation to the basic
financial statements taken as a whole.
Estimated Net OPEB Liability and OPEB-Related Deferred Outflows and Inflows of Resources:
Management’s estimate of the net OPEB liability and deferred outflows/inflows of resources are
disclosed in Note 9 to the financial statements and are based on an actuarial study determined by
a consultant, which is based on the experience of the City. We evaluated the key factors and
assumptions used to develop the estimates and determined that the estimates are reasonable in
relation to the basic financial statements taken as a whole.
Estimated Leases Receivable, Leases Payable and Deferred Inflows of Resources Related to
Leases: Management’s estimates of leases receivable and leases payable, as disclosed in Note 10
to the financial statements, are based on the agreement term, including any assumptions related to
whether extensions may be exercised, and the discount rate net present value calculation is based
on the estimated borrowing rate at the measurement date. We evaluated the key factors and
assumptions used to develop the leases receivable and deferred inflows of resources related to
leases estimates and determined that they are reasonable in relation to the basic financial
statements taken as a whole.
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Estimated Compensated Absences: Accrued compensated absences, which are comprised of
accrued vacation and sick leave, is estimated using accumulated unpaid leave hours and hourly
pay rates in effect at the end of the fiscal year, and are disclosed in Note 1M to the financial
statements. We evaluated the key factors and assumptions used to develop the accrued
compensated absences and determined that it is reasonable in relation to the basic financial
statements taken as a whole.
Estimated Claims Liabilities: Management’s estimate of the claims liabilities payable is disclosed
in Note 12 to the financial statements and the worker’s compensation claims payable is based on
an actuarial study determined by a consultant and the general liability claims payable is based on
estimates determined by the City’s third party claims administrator, which are both based on the
claims experience of the City. We evaluated the key factors and assumptions used to develop the
estimate and determined that it is reasonable in relation to the basic financial statements taken as
a whole.
Disclosures - The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our
audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the
audit, other than those that are clearly trivial, and communicate them to the appropriate level of
management. Management has corrected all such misstatements. In addition, none of the misstatements
detected as a result of audit procedures and corrected by management were material, either individually or
in the aggregate, to each opinion unit’s financial statements taken as a whole.
Professional standards require us to accumulate all known and likely uncorrected misstatements identified
during the audit, other than those that are trivial, and communicate them to the appropriate level of
management. We have no such misstatements to report to the City Council.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or
auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial
statements or the auditor’s report. We are pleased to report that no such disagreements arose during the
course of our audit.
Management Representations
We have requested certain representations from management that are included in a management
representation letter dated December 19, 2024.
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Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting
matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves
application of an accounting principle to the City’s financial statements or a determination of the type of
auditor’s opinion that may be expressed on those statements, our professional standards require the
consulting accountant to check with us to determine that the consultant has all the relevant facts. To our
knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to retention as the City’s auditors. However, these
discussions occurred in the normal course of our professional relationship and our responses were not a
condition to our retention.
Other Matters
We applied certain limited procedures to the required supplementary information that accompanies and
supplements the basic financial statements. Our procedures consisted of inquiries of management
regarding the methods of preparing the information and comparing the information for consistency with
management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained
during our audit of the basic financial statements. We did not audit the required supplementary information
and do not express an opinion or provide any assurance on the required supplementary information.
We were engaged to report on the supplementary information which accompany the financial statements,
but are not required supplementary information. With respect to this supplementary information, we made
certain inquiries of management and evaluated the form, content, and methods of preparing the
information to determine that the information complies with accounting principles generally accepted in
the United States of America, the method of preparing it has not changed from the prior period, and the
information is appropriate and complete in relation to our audit of the financial statements. We compared
and reconciled the supplementary information to the underlying accounting records used to prepare the
financial statements or to the financial statements themselves.
We were not engaged to report on the Introductory and Statistical Sections which accompany the financial
statements, but are not required supplementary information. Such information has not been subjected to the
auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express
an opinion or provide any assurance on them.
******
This information is intended solely for the use of City Council and management and is not intended to be,
and should not be, used by anyone other than these specified parties.
Pleasant Hill, California
December 19, 2024
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CITY OF SOUTH SAN FRANCISCO
MEMORANDUM ON INTERNAL CONTROL
FOR THE YEAR ENDED
JUNE 30, 2024
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CITY OF SOUTH SAN FRANCISCO
MEMORANDUM ON INTERNAL CONTROL
For the Year Ended June 30, 2024
Table of Contents
Page
Memorandum on Internal Control ................................................................................................................... 1
Schedule of Significant Deficiencies ....................................................................................................... 3
Schedule of Other Matters ....................................................................................................................... 5
Status of Prior Year Other Matters ........................................................................................................ 11
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1
MEMORANDUM ON INTERNAL CONTROL
To the City Council of
The City of South San Francisco, California
We have audited the basic financial statements of the City of South San Francisco, California, for the year
ended June 30, 2024, and have issued our report thereon dated December 19, 2024. Our opinions on the
basic financial statements and this report, insofar as they relate to the South San Francisco Conference
Center Authority, are based solely on the report of other auditors. In planning and performing our audit
of the basic financial statements of the City as of and for the year ended June 30, 2024, in accordance
with auditing standards generally accepted in the United States of America, we considered the City’s
internal control over financial reporting (internal control) as a basis for designing our audit procedures
that are appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal
control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph
and was not designed to identify all deficiencies in internal control that might be material weaknesses or
significant deficiencies and therefore material weaknesses or significant deficiencies may exist that were
not identified. In addition, because of inherent limitations in internal control, including the possibility of
management override of controls, misstatements due to error or fraud may occur and not be detected by
such controls. However, as discussed below, we identified certain deficiencies in internal control that we
consider to be significant deficiencies.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination
of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement
of the City’s financial statements will not be prevented, or detected and corrected on a timely basis. We
did not identify any deficiencies in internal control that we consider to be material weaknesses.
A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less
severe than a material weakness, yet important enough to merit attention by those charged with
governance. We consider the deficiencies in internal control included on the Schedule of Significant
Deficiencies to be significant deficiencies.
Included in the Schedule of Other Matters are recommendations not meeting the above definitions that we
believe are opportunities for strengthening internal controls and operating efficiency or other
informational items.
Government Auditing Standards require the auditor to perform limited procedures on the City’s response
to the findings identified in our audit and described in the accompanying Schedule of Significant
Deficiencies and Schedule of Other Matters. The City’s responses were not subjected to the other
auditing procedures applied in the audit of the financial statements and, accordingly, we express no
opinion on the responses.
1 456
This communication is intended solely for the information and use of management, City Council, others
within the organization, and agencies and pass-through entities requiring compliance with Government
Auditing Standards and is not intended to be and should not be used by anyone other than these specified
parties.
Pleasant Hill, California
December 19, 2024
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CITY OF SOUTH SAN FRANCISCO
MEMORANDUM ON INTERNAL CONTROL
SCHEDULE OF SIGNIFICANT DEFICIENCIES
2024-01 Trial Balance Review and Analysis During Year-End Close
The year-end financial closing and preparation of the general ledger data should be completed timely and
accurately. The year-end closing procedures should provide enough time for a final analysis and review
of general ledger balances to ensure closing entries were not overlooked.
During the year-end audit, City staff provided twelve post-closing adjustments, some of which were
known at the start of the audit and some that were discovered as the audit progressed, including
corrections to beginning fund balance in two funds of $102,651 and $27,045, correction to increase cash
and investments of $719,980, correction to balance interfund transfers of $30,980, correction to reduce
accounts receivable for a transposition of $270,000, correction to record sewer service charges receivable
of $961,093, entry to record a lease receivable of $1,889,840 that had been issued during the year, and
corrections to revenue of $51,076 and $201,752 recorded in the wrong funds and accounts.
We understand the beginning fund balance issues were due to one entry being posted to beginning fund
balance in error and one entry being posted backward. However, the errors went undetected, until the
general ledger was provided for audit. We understand the significant number of post-closing adjustments
were a byproduct of staff retirements and turnover in the Finance Department that put the analysis of
some activities during the year and the closing procedures behind and did not allow enough time to
complete the analysis of balances prior to providing the general ledger for audit.
When the closing procedures do not include time to analyze fund activity to ensure closing entries are
accurate and not missing, it increases the risk that errors or misstatements may go undetected by staff and
corrections may not be made in a timely manner. In addition, for corrections that were for activities
posted during the fiscal year, it means interim reports provided to City Council or other internal and
external parties may be inaccurate.
The City should develop procedures to ensure that accounts are analyzed throughout the fiscal year and
after the year end close to ensure that all funds are in balance and additional closing entries or corrections
to existing balances are not required prior to providing the general ledger for audit.
Management’s Response:
In order to reduce the risk of missed entries and/or unidentified errors and misstatements, Finance
will investigate the feasibility of implementing additional internal analytical reviews and account
analysis at the end of the fiscal year on a fund level, in order to identify any significant variances
that may indicate potential items to be recorded or adjustments to be made. Additionally, the
city’s finance department will proactively coordinate with various other departments to confirm
all necessary adjustments and amounts have been recognized and recorded, and that any
corrections needed are identified and made in a timely manner.
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CITY OF SOUTH SAN FRANCISCO
MEMORANDUM ON INTERNAL CONTROL
SCHEDULE OF OTHER MATTERS
2024-02 Timely Payment of Disbursements
Payments to vendors should be made timely, usually within thirty to forty-five days of receiving the
related invoice from the vendor.
During the audit we selected 25 disbursements to test for compliance with the City’s Purchasing Policy
and timeliness of the payments. We noted one disbursement in the amount of $229,245 that was paid in
May 2024 for the purchase of information technology equipment that was due in April 2024, and one
disbursement in the amount of $270 that was paid in April 2024 for the purchase of office supplies that
was due in March 2024.
Although both invoices were paid within four days of being received by the Finance Department, we
understand the delay for the first invoice being provided to Finance for payment was due to an
Information Technology staff being on administrative leave and the second payment was delayed in being
provided to Finance due to turnover in mail room staff.
When invoices are not paid timely, it increases the likelihood of late fees from the vendor and increases
the risk that errors or misstatements surrounding the invoice payment may occur.
The City should develop procedures to ensure that all invoices are paid timely, usually within thirty to
forty-five days after being received by the mail room or Department staff, regardless of whether there is
staff turnover.
Management’s Response:
The City acknowledges that two specific invoices went unpaid beyond the invoice due date,
noting that timely payments were hampered due to employee turnover and absences. Overall, the
City intends to work closely with its respective departments to enable greater internal
coordination, thereby ensuring that vital functions within departments are not dependent on solely
one or two people, as well as to overhaul leave procedures to ensure that key personnel are not
simultaneously absent without any backup capacity or staffing. The City also recognizes a need
for departments to have more proactive leave management policies to ensure important, time-
critical functions are planned for in advance of absences and leaves of key employees.
2024-03 Developer Deposits Receivable
Developers often make deposits with the City to pay for project plan check and other fees. As the City
incurs costs related to the project, the deposit payable is reduced. In the event costs incurred exceed the
amount on deposit, the City must bill the developer for the amount due.
We noted the Developer Contributions Special Revenue Fund had an accounts receivable balance of
$1.2m as of June 30, 2024 that is primarily comprised of amounts due from developers related to the cost
of work performed by City staff that exceeded the developer deposit. The majority of that balance is
related to amounts dating from fiscal years 2020 to 2023 and the individual deposits receivable amounts
range from $60 to $108 thousand.
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CITY OF SOUTH SAN FRANCISCO
MEMORANDUM ON INTERNAL CONTROL
SCHEDULE OF OTHER MATTERS
2024-03 Developer Deposits Receivable (Continued)
We understand that Economic and Community Development staff are working to bill the developers and
determine if the amounts are collectible. When balances due age, the likelihood of collection is reduced.
The City should develop procedures to ensure developers are notified when the deposit may be exhausted
and ensure additional amounts are paid to replenish the deposit in a timely manner. City staff should also
confirm that all applicable developers have been billed for the amounts due and pursue collection.
Management’s Response:
The City acknowledges the shortcoming noted by the auditors regarding developer deposits.
Management is currently overhauling the previous, deposit-based process in which services,
primarily inspections, were performed while deposits were not fully collected or tracked.
Management is currently working on replacing this prior system with a fee-based model in which
there are no longer deposits made, but fees billed and received as part of the regular development
process and approval. This will eliminate the need for tracking deposits specifically as a separate
item and reduce the risk of missed payments and uncollected receivables.
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CITY OF SOUTH SAN FRANCISCO
MEMORANDUM ON INTERNAL CONTROL
SCHEDULE OF OTHER MATTERS
NEW GASB PRONOUNCEMENTS OR PRONOUNCEMENTS NOT YET EFFECTIVE
The following comment represents new pronouncements taking affect in the next few years. We have
cited them here to keep you informed of developments:
EFFECTIVE FISCAL YEAR 2024/25:
GASB 101 – Compensated Absences
The objective of this Statement is to better meet the information needs of financial statement users by
updating the recognition and measurement guidance for compensated absences. That objective is
achieved by aligning the recognition and measurement guidance under a unified model and by amending
certain previously required disclosures.
GASB 102 – Certain Risk Disclosures
State and local governments face a variety of risks that could negatively affect the level of service they
provide or their ability to meet obligations as they come due. Although governments are required to
disclose information about their exposure to some of those risks, essential information about other risks
that are prevalent among state and local governments is not routinely disclosed because it is not explicitly
required. The objective of this Statement is to provide users of government financial statements with
essential information about risks related to a government’s vulnerabilities due to certain concentrations or
constraints.
This Statement defines a concentration as a lack of diversity related to an aspect of a significant inflow of
resources or outflow of resources. A constraint is a limitation imposed on a government by an external
party or by formal action of the government’s highest level of decision-making authority. Concentrations
and constraints may limit a government’s ability to acquire resources or control spending.
This Statement requires a government to assess whether a concentration or constraint makes the primary
government reporting unit or other reporting units that report a liability for revenue debt vulnerable to the
risk of a substantial impact. Additionally, this Statement requires a government to assess whether an event
or events associated with a concentration or constraint that could cause the substantial impact have
occurred, have begun to occur, or are more likely than not to begin to occur within 12 months of the date
the financial statements are issued.
If a government determines that those criteria for disclosure have been met for a concentration or
constraint, it should disclose information in notes to financial statements in sufficient detail to enable
users of financial statements to understand the nature of the circumstances disclosed and the
government’s vulnerability to the risk of a substantial impact. The disclosure should include descriptions
of the following:
•The concentration or constraint.
•Each event associated with the concentration or constraint that could cause a substantial impact if
the event had occurred or had begun to occur prior to the issuance of the financial statements.
•Actions taken by the government prior to the issuance of the financial statements to mitigate the
risk.
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CITY OF SOUTH SAN FRANCISCO
MEMORANDUM ON INTERNAL CONTROL
SCHEDULE OF OTHER MATTERS
EFFECTIVE FISCAL YEAR 2025/26:
GASB 103 – Financial Reporting Model Improvements
The objective of this Statement is to improve key components of the financial reporting model to enhance
its effectiveness in providing information that is essential for decision making and assessing a
government’s accountability. This Statement also addresses certain application issues.
Management’s Discussion and Analysis
This Statement continues the requirement that the basic financial statements be preceded by
management’s discussion and analysis (MD&A), which is presented as required supplementary
information (RSI). MD&A provides an objective and easily readable analysis of the government’s
financial activities based on currently known facts, decisions, or conditions and presents comparisons
between the current year and the prior year. This Statement requires that the information presented in
MD&A be limited to the related topics discussed in five sections: (1) Overview of the Financial
Statements, (2) Financial Summary, (3) Detailed Analyses, (4) Significant Capital Asset and Long-Term
Financing Activity, and (5) Currently Known Facts, Decisions, or Conditions. Furthermore, this
Statement stresses that the detailed analyses should explain why balances and results of operations
changed rather than simply presenting the amounts or percentages by which they changed. This Statement
emphasizes that the analysis provided in MD&A should avoid unnecessary duplication by not repeating
explanations that may be relevant to multiple sections and that “boilerplate” discussions should be
avoided by presenting only the most relevant information, focused on the primary government. In
addition, this Statement continues the requirement that information included in MD&A distinguish
between that of the primary government and its discretely presented component units.
Unusual or Infrequent Items
This Statement describes unusual or infrequent items as transactions and other events that are either
unusual in nature or infrequent in occurrence. Furthermore, governments are required to display the
inflows and outflows related to each unusual or infrequent item separately as the last presented flow(s) of
resources prior to the net change in resource flows in the government-wide, governmental fund, and
proprietary fund statements of resource flows.
Presentation of the Proprietary Fund Statement of Revenues, Expenses, and Changes in Fund Net
Position
This Statement requires that the proprietary fund statement of revenues, expenses, and changes in fund
net position continue to distinguish between operating and nonoperating revenues and expenses.
Operating revenues and expenses are defined as revenues and expenses other than nonoperating revenues
and expenses. Nonoperating revenues and expenses are defined as (1) subsidies received and provided,
(2) contributions to permanent and term endowments, (3) revenues and expenses related to financing, (4)
resources from the disposal of capital assets and inventory, and (5) investment income and expenses.
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CITY OF SOUTH SAN FRANCISCO
MEMORANDUM ON INTERNAL CONTROL
SCHEDULE OF OTHER MATTERS
GASB 103 – Financial Reporting Model Improvements (Continued)
In addition to the subtotals currently required in a proprietary fund statement of revenues, expenses, and
changes in fund net position, this Statement requires that a subtotal for operating income (loss) and
noncapital subsidies be presented before reporting other nonoperating revenues and expenses. Subsidies
are defined as (1) resources received from another party or fund (a) for which the proprietary fund does
not provide goods and services to the other party or fund and (b) that directly or indirectly keep the
proprietary fund’s current or future fees and charges lower than they would be otherwise, (2) resources
provided to another party or fund (a) for which the other party or fund does not provide goods and
services to the proprietary fund and (b) that are recoverable through the proprietary fund’s current or
future pricing policies, and (3) all other transfers.
Major Component Unit Information
This Statement requires governments to present each major component unit separately in the reporting
entity’s statement of net position and statement of activities if it does not reduce the readability of the
statements. If the readability of those statements would be reduced, combining statements of major
component units should be presented after the fund financial statements.
Budgetary Comparison Information
This Statement requires governments to present budgetary comparison information using a single method
of communication—RSI. Governments also are required to present (1) variances between original and
final budget amounts and (2) variances between final budget and actual amounts. An explanation of
significant variances is required to be presented in notes to RSI.
How the Changes in this Statement Will Improve Financial Reporting
The requirements for MD&A will improve the quality of the analysis of changes from the prior year,
which will enhance the relevance of that information. They also will provide clarity regarding what
information should be presented in MD&A.
The requirements for the separate presentation of unusual or infrequent items will provide clarity
regarding which items should be reported separately from other inflows and outflows of resources.
The definitions of operating revenues and expenses and of nonoperating revenues and expenses will
replace accounting policies that vary from government to government, thereby improving comparability.
The addition of a subtotal for operating income (loss) and noncapital subsidies will improve the relevance
of information provided in the proprietary fund statement of revenues, expenses, and changes in fund net
position.
The requirement for presentation of major component unit information will improve comparability.
The requirement that budgetary comparison information be presented as RSI will improve comparability,
and the inclusion of the specified variances and the explanations of significant variances will provide
more useful information for making decisions and assessing accountability.
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CITY OF SOUTH SAN FRANCISCO
MEMORANDUM ON INTERNAL CONTROL
SCHEDULE OF OTHER MATTERS
EFFECTIVE FISCAL YEAR 2026/27:
GASB 104 – Disclosure of Certain Capital Assets
State and local governments are required to provide detailed information about capital assets in notes to
financial statements. GASB Statement No. 34, Basic Financial Statements—and Management’s
Discussion and Analysis—for State and Local Governments, requires certain information regarding
capital assets to be presented by major class. The objective of this Statement is to provide users of
government financial statements with essential information about certain types of capital assets.
This Statement requires certain types of capital assets to be disclosed separately in the capital assets note
disclosures required by Statement 34. Lease assets recognized in accordance with GASB Statement No.
87, Leases, and intangible right-to-use assets recognized in accordance with GASB Statement No. 94,
Public-Private and Public-Public Partnerships and Availability Payment Arrangements, should be
disclosed separately by major class of underlying asset in the capital as-sets note disclosures. Subscription
assets recognized in accordance with GASB Statement No. 96, Subscription-Based Information
Technology Arrangements, also should be separately disclosed. In addition, this Statement requires
intangible assets other than those three types to be disclosed separately by major class.
This Statement also requires additional disclosures for capital assets held for sale. A capital asset is a
capital asset held for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it
is probable that the sale will be finalized within one year of the financial statement date. Governments
should consider relevant factors to evaluate the likelihood of the capital asset being sold within the
established time frame. This Statement requires that capital assets held for sale be evaluated each
reporting period. Governments should disclose (1) the ending balance of capital assets held for sale, with
separate disclosure for historical cost and accumulated depreciation by major class of asset, and (2) the
carrying amount of debt for which the capital assets held for sale are pledged as collateral for each major
class of asset.
How the Changes in This Statement Will Improve Financial Reporting
The requirements of this Statement will improve financial reporting by providing users of financial
statements with essential information about certain types of capital assets in order to make informed
decisions and assess accountability. Additionally, the disclosure requirements will im-prove consistency
and comparability between governments.
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CITY OF SOUTH SAN FRANCISCO
MEMORANDUM ON INTERNAL CONTROL
STATUS OF PRIOR YEAR
OTHER MATTERS
2023-01 Timely Escrow Retention Account Reconciliations
Certain arrangements with construction contract vendors require that the City deposit the retentions
payable into an escrow account. At the end of the project, the retention is then released to the vendor and
withdrawn from the account. The balance in the escrow account should be recorded in the general ledger
and agree to the balance of the retention payable.
The City had five escrow accounts recorded in the general ledger when we started the audit. After we
asked for the associated June 2023 bank statements and account reconciliations in October 2023, City
staff determined that transactions in four of the accounts had not been recorded in the general ledger and
the balances did not agree to the retentions payable.
One account had been closed in December 2022 when the retention was released to the vendor, but the
balance in the general ledger provided for audit was $244,715, and one account had been closed in June
2023, but the balance in the general ledger provided for audit was $434,324. In addition, two other
accounts required adjustments to the cash and retentions payable in the amounts of $258 and $1,401.
Although we understand that Finance staff attempted to obtain the retention account information from
other departments well before the year-end closing, the final information was not provided to the Finance
Department until October 2023 and the final reconciliation and adjustment was completed after the year-
end audit began. We also understand that the Finance department performs these reconciliations on an
annual basis and relies upon other departments to notify Finance when retentions are released and to
provide the escrow account statements.
When bank account activity is not reconciled to the general ledger and recorded in a timely manner, errors
or unauthorized transactions could go undetected. And, when retention escrow account activity is not
recorded in the general ledger, the cash and retentions payable balances could be over- or understated.
The City should develop procedures to ensure that the escrow account statements are provided to the
Finance Department throughout the fiscal year and when accounts are opened and closed, and the City
should consider adjusting the balance in the general ledger on a more frequent basis, such as monthly or
quarterly.
Current Status:
Implemented.
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CITY OF SOUTH SAN FRANCISCO
MEMORANDUM ON INTERNAL CONTROL
STATUS OF PRIOR YEAR
OTHER MATTERS
2023-02 Timely Journal Entry Posting
Journal entries should be prepared and reviewed in a timely manner for the period in which the entry is to
be posted, in order to keep accounts up to date with the current information. Generally, journal entries
should be posted within 30-45 days of the transaction. In addition, to have a complete audit trail of the
journal entry process, the dates of preparation and review should be documented for all journal entries.
And, the post date of journal entries should normally be the date when the transactions occurred.
We selected forty journal entries for testing of controls over the journal entry process and supporting
documentation and noted 13 of the journal entries were prepared and posted to the general ledger more
than a month after the activity of the transaction took place. Although once the journal entries were
prepared, they were reviewed and approved in a timely manner, the posting dates of the journal entries
ranged from two to four months after the transaction dates.
Update for June 30, 2024:
We again selected forty journal entries for testing and noted 15 were prepared and posted to the general
ledger more than thirty days after the activity of the transaction took place. Although once the journal
entries were prepared, they were reviewed and approved in a timely manner, the posting dates of the
journal entries ranged from two to six months after the transaction dates. We understand the delays were
due to staff turnover and other tasks being considered a higher priority.
Without the timely preparation, review and approval of journal entries, there is an increased risk of errors
going undetected and inaccurate interim reporting.
The City should develop procedures to ensure that all journal entries are prepared, reviewed, approved
and posted to the general ledger in a timely manner (generally within 30-45 days of the date of activity).
Current Status:
The City agrees that the journal entries should be prepared and posted to General Ledger within
reasonable time. Due to significant staff turnover in FY 2023-24, City is aware of posting delays
and have implemented measures to have other staff to help with the review and approval.
12 467
CITY OF SOUTH SAN FRANCISCO
MEMORANDUM ON INTERNAL CONTROL
STATUS OF PRIOR YEAR
OTHER MATTERS
2023-03 Unrecorded Loan Receivable
Loans issued by the City to outside agencies should be recorded in the general ledger.
During our review of the City Council minutes for fiscal year 2023, one action item mentioned a prior
loan to a nonprofit agency and we noted that the loan was not recorded in the general ledger and was not
included in the City’s loans inventory listing.
City staff determined that the loan in the amount of $100,000 had been expensed when the loan was
issued in fiscal year 2018.
Although the loan has a forgiveness provision and the City historically offsets such loans with an
allowance for collectability, which means the net impact on the general ledger is zero, the City should
develop procedures to ensure that all loans are recorded in the general ledger as a receivable when issued.
Current Status:
The City agrees with this finding. The loan receivable happened in 2018 and our Economic and
Community Development Department (ECD) had experienced a high staff turnover. Finance will
review all the outstanding loans with ECD staff to ensure that all the loans receivable that have a
forgivable clause will be reflected properly in the general ledger.
13 468
CITY OF SOUTH SAN FRANCISCO
MEMORANDUM ON INTERNAL CONTROL
STATUS OF PRIOR YEAR
OTHER MATTERS
2023-04 Develop Policy for Processing Terminated Employees
The City should process terminated employees in a timely manner. This includes terminating the
employee from both the payroll and general ledger systems upon issuance of their last check, or shortly
thereafter.
We selected twenty terminated employees for testing of proper and timely cutoff in the City’s computer
system and noted seven were not terminated from the payroll system from four months to up to four years
after their last check date, as follows:
Termination
Date
Last Check
Date
10/14/2022 11/21/2018
11/28/2022 7/28/2022
1/5/2023 3/18/2022
2/17/2023 8/26/2021
2/17/2023 10/7/2021
3/31/2023 7/16/2020
3/31/2023 9/9/2021
The majority of the employees were part-time seasonal employees, and the department did not determine
they would be separated from employment until fiscal year 2023. And, although we understand the City’s
departmental staff like the flexibility of being able to utilize the employees for special events, keeping
inactive employees in the payroll and accounting system for extended periods of time could lead to
unauthorized payroll payments or unintended access to the City’s accounting system.
We also understand the City’s payroll system does not have an option for deactivating employees, so
seasonal employees will remain active in the system until the department submits a Personnel Action
Form (PAF) to the Human Resources department to terminate them. Therefore, the City should work to
develop a policy to define a reasonable timeframe for which employees may be inactive in the system
before they are terminated.
Current Status:
Implemented.
14 469
City of South San Francisco
Legislation Text
P.O. Box 711 (City Hall, 400
Grand Avenue)
South San Francisco, CA
File #:24-1192 Agenda Date:1/22/2025
Version:1 Item #:18.
Conference with Labor Negotiators (Pursuant to Government Code Section 54957.6)
Agency designated representatives: Sharon Ranals, City Manager, Rich Lee, Assistant City Manager, Leah
Lockhart, Human Resources Director
Employee organizations: AFSCME Local 829, IAFF Local 1507, SSF Police Association, Teamsters Local 856
-Confidential, Teamsters Local 856-Mid-Management, Unrepresented Groups
City of South San Francisco Printed on 1/17/2025Page 1 of 1
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1 1/22/25 16:30:13 Teresa shipp Public Comments /Comentarios Públicos;
2 1/22/25 18:09:19 Barbara Erhard Public Comments /Comentarios Públicos;
3 1/22/25 18:16:34 Cynthia Marcopulos Public Comments /Comentarios Públicos;
4 1/22/25 18:21:48 Sam Chetcuti Public Comments /Comentarios Públicos;
5 1/22/25 20:25:00 Isin Al-Otat Public Comments /Comentarios Públicos;N/a