HomeMy WebLinkAboutReso 90-2025 (25-446)City of South San Francisco
Fiscal Year 2025-26 Proposed Budget
Proposed Version 6/25/2025-
City of South San Francisco | FY2025-26 Budget Book Page 1
TABLE OF CONTENTS
Cover and Introduction Pages 5
Transmittal Letter 6
GFOA Budget Award 13
City Organizational Chart 15
History of City 16
Demographics 19
Mission, Values and Strategic Priorities 23
Financial Policies 24
Budget Overview 34
About the Budget 35
Budget Process and Timeline 36
General Fund 10-Year Long Range Forecast 38
Fund Structure 39
Appropriations Limit 44
Budget Adoption Resolutions 45
Funding Sources 46
City-wide Revenues by Type 47
Fund Summaries 54
Budgeted Expenditures Summary - All Funds 55
Governmental - Major Funds 61
General Fund (100)62
Measure W (101)70
City Housing Fund (241)75
Developer Deposits / Contributions, Permit Program Maint Fee, General Plan Maint Fee 81
Capital Improvements (510)86
Capital Infrastructure Reserve Fund (513)91
Capital Improvements - Civic Campus Phase I - Measure W-funded (516)94
Capital Improvements - Bond-funded (515/517/518/ 519/522/523/ 524/525)96
Governmental - non-Major Funds 98
American Rescue Plan Act Special Revenue Fund (201)99
Affordable Housing Fund (205)101
Park In-Lieu Fees Fund (206/207/209)103
Gas Tax Fund (210)105
Measure A-1/2 Cent Transportation Sales Tax (211)109
Road Maintenance & Rehab (SB1) (212)113
SMC Measure W 1/2 Cent Sales Tax (213)117
Community Development Block Grant (222)121
Common Greens Maintenance Districts (231/232/ 233/234)125
Oyster Point CFD Special Tax B (236)130
Solid Waste Reduction (250)134
Supplemental Law Enforcement Services (260)139
City Programs Special Revenue Fund (280)143
Transit Station Enhancement In-Lieu Fee (290)146
City of South San Francisco | FY2025-26 Budget Book Page 2
Debt Service Fund (461)148
Sewer Capacity Charges (730)152
PEG Equipment & Access Fund (786)154
Impact Fee - Park Land Acquisition IF Fund (805)158
Impact Fee - Park Construction IF Fund (806)161
Impact Fee - East of 101 Sewer IF Fund (810)163
Impact Fee - East of 101 Traffic IF Fund (820)166
Impact Fee - Public Safety IF Fund (821/826)169
Impact Fee - Bicycle and Pedestrian IF Fund (822)172
Impact Fee - Commercial Linkage IF Fund (823)175
Impact Fee - Library IF Fund (824)180
Impact Fee - City-wide Transportation IF Fund (825)183
Impact Fee - Public Arts In-lieu IF Fund (827)187
Impact Fee - Child Care IF Fund (830)191
Impact Fee - Oyster Point Interchange IF Fund (840)194
Proprietary - Major Funds 196
Sewer Enterprise Fund (710)197
Parking District Fund (720)204
Storm Water Fund (740)209
Proprietary - non-Major Funds 215
City Service Fund (781)216
Self Insurance Fund (782)220
Benefits Fund (783)225
Equipment Replacement (784)229
Information Technology (785)235
Departments 240
Departments Overview 241
City Council 242
City Treasurer 249
City Clerk 252
City Attorney 257
City Manager 264
Finance 269
Non-Departmental 275
Human Resources 277
Economic and Community Development 281
Fire Department 286
Police Department 293
Public Works 300
Library 313
Information Technology (IT)319
Parks and Recreation 324
Capital Improvement Program 332
Executive Summary 333
One year plan 335
Multi-year plan 339
Debt 342
Debt Service Obligations 343
Appendix 346
City of South San Francisco | FY2025-26 Budget Book Page 3
Glossary 347
City of South San Francisco | FY2025-26 Budget Book Page 4
COVER AND INTRODUCTION PAGES
City of South San Francisco | FY2025-26 Budget Book Page 5
City Manager's Transmittal Letter
CITY COUNCIL 2025: EDDIE FLORES, MAYOR; MARK ADDIEGO, VICE MAYOR; JAMES COLEMAN,
COUNCILMEMBER; MARK NAGALES, COUNCILMEMBER; BUENAFLOR NICOLAS, COUNCILMEMBER.
June 2025
Honorable Mayor, Members of the City Council, and Citizens of South San Francisco:
I am pleased to present the City of South San Francisco’s Adopted Budget for Fiscal Year 2025–26, covering the period from
July 1, 2025, through June 30, 2026. This document provides a comprehensive overview of citywide revenues and
expenditures, with a particular focus on the General Fund and General Fund Reserves. It re ects our continued
commitment to sound scal stewardship while addressing operational and capital needs.
Budget Overview
The FY 2025–26 Budget represents a prudent spending plan that sustains the City’s high-quality of life through the
maintenance of existing service levels and prepares for the operational impacts of new facilities scheduled to come online
during the year.
Despite ongoing challenges from rising service and infrastructure costs, South San Francisco remains in a sound nancial
position. This budget carefully balances the need to address critical operational demands while maintaining investment in
long-term priorities, including capital assets, eet replacements, and information technology. It ensures that essential
infrastructure continues to be maintained, repaired, and modernized.
While recognizing the nancial pressures ahead, this budget also celebrates the City’s recent accomplishments. It re ects
continued progress on City Council priorities and supports implementation of the FY 2025–26 Action Plan, which focuses
on ve key areas to enhance community well-being, promote sustainability, and ensure long-term growth:
. Housing and Supportive Services – Expand affordable and workforce housing through innovative nancing and
preservation efforts.
. Quality of Life – Improve parks, community services, and support local businesses through zoning and development.
. Modern and Sustainable Organization – Ensure nancial sustainability, implement a modern Enterprise Resource
Planning (ERP) system, and enforce key regulations.
. Welcoming and Connected Community – Increase civic engagement via volunteer programs, inclusive governance,
and community events.
. Infrastructure and the Environment – Promote sustainability, update aging infrastructure, and enhance traf c ow
and mobility.
South San Francisco: A City on the Move
Proudly known as The Industrial City, South San Francisco remains a center of innovation and economic opportunity. Today,
the City is a global biotechnology hub, home to more than 250 biotech companies and over 13 million square feet of
research and development space—with another 13.5 million square feet in the development pipeline. Recently designated a
Pro-Housing jurisdiction by the State of California, the City is experiencing a wave of multi-family housing development, with
four large developments currently under construction comprising more than 1,400 new housing units, of which 211 units will
be affordable to moderate- and lower-income households.
Key Development Projects:
Southline Redevelopment – This transformative project envisions a 2.8 million-square-foot life sciences and of ce campus
designed to support South San Francisco’s growing biotechnology sector. The rst phase, comprising 350,000 square feet, is
scheduled for delivery in late 2025 and will feature state-of-the-art facilities that foster innovation and collaboration.
Southline is poised to be a landmark development that enhances the City’s reputation as a premier destination for cutting-
edge research and development.
Kilroy Oyster Point Phase II – This signi cant expansion project represents the next phase of development at Oyster Point
and includes approximately 865,000 square feet of new life sciences space. With an estimated investment of $1 billion, the
project is designed to meet growing demand from biotechnology and research tenants seeking high-quality waterfront
laboratory and of ce facilities. Phase II builds on the success of earlier development phases and strengthens South San
Francisco’s position as a global hub for life sciences innovation.
City of South San Francisco | FY2025-26 Budget Book Page 6
SteelWave Discovery Station - This major mixed-use development will transform a key site at 180 El Camino Real with the
introduction of a 64,000-square-foot agship Safeway, approximately 75,000 square feet of additional retail, 200 new
residential units (including affordable housing), and 750,000 square feet of Class A life sciences and of ce space. Designed to
serve as a new commercial and community hub near downtown, the project supports both the City’s housing goals and its
expanding biotechnology ecosystem. Construction is expected to begin in 2025, with phased delivery over the following 18–
20 months.
IQHQ Spur District – 580 Dubuque - As the rst phase of the larger Spur redevelopment, 580 Dubuque introduces 330,000
square feet of Class A life sciences of ce and lab space adjacent to the South San Francisco Caltrain Station. The eight-story
facility will feature state-of-the-art infrastructure and four levels of underground parking. Topped out in April 2024, the
building is targeting LEED Gold certi cation and is expected to be completed in the Fall of 2025. This development marks a
major milestone in the transformation of the historic industrial Spur District into a vibrant biotechnology corridor.
Baden Station Affordable Housing - This 100% affordable housing project, located at 428 Baden Avenue, brings much-
needed residential opportunities to the heart of South San Francisco. Offering a mix of studio, one-, two-, and three-
bedroom apartments, Baden Station is designed to serve low-income households in a transit-accessible and amenity-rich
area. The development includes landscaped courtyards, community spaces, and on-site management. Leasing began in
2024, and the project represents a strong commitment to equitable housing in the City’s broader development strategy.
7 South Linden – This market rate, multi-family, 558-unit rental housing development includes 54 low-income units and 27
very low-income housing units. Built on a 4.22-acre redevelopment site formerly operated by low-rise commercial/industrial
product, this will be the rst new development in the City’s Lindenville Speci c Plan Area – a newly reimagined
neighborhood south of the historic Downtown.
ICON at 124 Airport/100 Produce – This market rate, multi-family, 480-unit rental housing development includes 40 low-
income units and 20 moderate income housing units. Built on 4.12 acres bifurcated by San Mateo Avenue, this site is on the
edge of the historic Downtown and includes substantial infrastructure improvements to make more seamless bicycle and
pedestrian connections to the South San Francisco Caltrain Station.
410 Noor – This market-rate, multi-family, 338-unit rental housing development 17 low-income units and 17 moderate
income units. Unlike 7 S Linden and ICON, 410 Noor is located along the El Camino Real corridor and proximate to the San
Bruno BART Station. It also borders SteelWave’s planned Discovery Station life science development, creating a vibrant and
dynamic mixed-use neighborhood.
Capital Improvements Include:
South San Francisco continues its commitment to enhancing infrastructure and supporting community growth through a
series of key capital improvement projects. These initiatives are designed to improve public facilities, ensure safety, and
accommodate the evolving needs of residents and businesses alike.
Avalon-Brentwood Neighborhood Repairs: This project aims to extend the lifespan of neighborhood streets and
enhance overall roadway safety. Base repairs began in January 2025, with the second phase—including surface sealing
and road striping—planned for mid to late 2025.
Sanitary Sewer System Rehabilitation: As part of the 2025-2028 Capital Improvement Program, the City is
undertaking a comprehensive upgrade of its sanitary sewer system. This work includes upsizing, replacing, and
repairing sewer mains and related infrastructure to ensure reliable and ef cient wastewater management.
Orange Memorial Park Aquatic Complex: Construction of the new Aquatic Complex commenced in May 2024, with
an anticipated opening in early 2026. This state-of-the-art facility will provide expanded recreational opportunities and
support community health and wellness for seniors, children, disabled adults, competitive swimmers, and all residents.
Westborough Preschool Expansion: In May 2024, the City Council approved a contract to design an expansion of the
Westborough Preschool facility, which will increase its capacity to better serve the growing needs of families in the
community. A secondary bene t of this project is the expanded availability of the Alice Bulos Community Center for
community programs throughout the day, which is currently limited due to preschool operations.
Flood Protection Enhancements: In collaboration with the U.S. Army Corps of Engineers, the City is constructing ood
protection improvements at the South San Francisco-San Bruno Water Quality Control Plant and Pump Station #4.
These measures will safeguard critical wastewater infrastructure against coastal storm risks.
Downtown Park Development: The City is in the early planning stages for a new downtown park located at Linden
Avenue and Pine Avenue. Construction is expected to begin in early 2026, with completion anticipated in early 2027,
providing additional green space and enhancing the urban environment for residents and visitors.
Downtown Lighting Enhancements: This public improvement project aims to upgrade street and pedestrian lighting
throughout downtown South San Francisco to enhance safety, support evening activity, and improve the overall
ambiance. By replacing outdated xtures with modern, energy-ef cient lighting, the City seeks to create a more
City of South San Francisco | FY2025-26 Budget Book Page 7
welcoming and vibrant environment for residents, visitors, and local businesses. The enhancements are part of a
broader downtown revitalization strategy and are being developed with input from the community and local
stakeholders.
Fire Station 63 Replacement at 71 Camaritas: As Phase 3 of the Community Civic Campus, two years ago the City
Council appropriated an initial $9 million toward replacement of the antiquated station in the old MSB. Design of the
station will occur in FY 2025-26, while the City works to secure the remaining funding for the new station.
Economic Outlook
As we approach FY 2025–26, the economic landscape presents a mix of opportunities and uncertainties shaped by both
global and domestic factors. While in ation has moderated, emerging risks—including potential new tariffs—could impact
price stability. The Federal Reserve has postponed anticipated interest rate cuts, opting to wait for clearer economic signals
before adjusting monetary policy. Meanwhile, rising costs for capital equipment and construction continue to affect project
timelines and budgeting.
The labor market remains tight, challenging employers across sectors to attract and retain talent amid ongoing wage
growth pressures. However, recent layoffs in the private sector and reductions within the federal government may help ease
some of this labor supply pressure, potentially providing a broader pool of available workers in the near term.
Additionally, geopolitical tensions, including ongoing con icts in Europe and the Middle East and heightened tensions with
China, contribute to an unpredictable environment that may in uence trade and investment.
Throughout this evolving context, the City’s budget process has emphasized thoughtful planning and prudent
management. While community support for initiatives like the Business License Tax (Measure W) strengthens the scal
foundation, a structural budget gap between revenue and expenditure growth persists. Addressing this gap will require
continued vigilance, strategic decision-making, and collaboration as we navigate the coming scal year and beyond.
General Fund Budget Summary
FY 2025-26 General Fund Budget Highlights
The FY 2025–26 General Fund Budget totals $152.5 million in proposed expenditures and is balanced through the strategic
use of $12.0 million in available fund balance. The City projects $140.5 million in General Fund revenues, re ecting steady
but modest growth across most categories, alongside some areas of economic volatility.
Table 1. General Fund Operating Budget
FY 2025-26 Proposed Budget (in millions)
Beginning Available Fund
Balance
$29.0
Revenues $140.5
Less: Expenditure 152.5
Surplus/ (De cit)(12.0)
Use of General Fund
Reserve
12.0
Net Surplus/(De cit)Balanced
Ending Available Fund
Balance
$17.0
The FY 2025–26 budget re ects a thoughtful balance between maintaining core service levels and addressing ongoing
economic pressures and evolving community needs. The City remains committed to cost containment and scal discipline,
ensuring uninterrupted services without signi cant reductions.
A measured and intentional use of reserves provides near-term stability while allowing time to implement longer-term
solutions. This approach helps preserve the City’s nancial exibility amid in ation, labor market challenges, and other
external factors.
City of South San Francisco | FY2025-26 Budget Book Page 8
Looking ahead, the projected decline in the year-end unassigned fund balance—from $29.0 million to $17.0 million—
underscores the importance of continued monitoring and proactive nancial planning. While reserves remain healthy,
achieving long-term balance will require aligning future expenditures with sustainable revenue growth and identifying
strategic opportunities for improved ef ciency.
In response to increasing scal pressure from the State’s own budget de cit, the City has taken a prudent approach by not
assuming a back ll of the FY 2023–24 Property Tax in-lieu of Vehicle License Fees (VLF) shortfall. If this funding is restored, it
could reduce the FY 2025–26 budget de cit by approximately $5 million.
Revenue and Expenditure Trends
The FY 2025–26 General Fund revenue forecast re ects a combination of stable baseline revenues and areas that remain
sensitive to broader economic uctuations. While the City’s revenue outlook is generally positive, key sources continue to be
in uenced by both local development activity and national economic trends.
Table 2. General Fund Operating Revenue Budget
REVENUES FY 2023-24 FY 2024-25 FY 2025-26
(in millions)
Actual as
of
6/30/2024
Adopted
Budget
Adjusted
Budget
Proposed
Budget
Percent
Change
from FY
2024-25
Adopted
Taxes
Property Tax $56.4 $50.2 $57.1 $56.9 13.3%
Sales Tax 23.2 23.2 21.2 21.2 -8.6%
Transient Occupancy
Tax 14.9 14.5 14.8 15.3 5.4%
Other Tax 7.1 6.7 7.7 9.0 34.6%
Franchise Fees 5.3 6.2 6.2 6.2 0.0%
License and Permits
Building 8.3 9.0 8.0 5.7 -36.7%
Fire 3.8 2.3 2.9 2.7 15.7%
Public Works 1.6 1.8 2.7 2.3 25.7%
Other 0.2 0.0 0.0 0.1 700.0%
Fines & Forfeitures 0.5 0.9 0.9 0.9 0.1%
Intergovernmental 6.5 2.7 4.9 2.9 10.7%
Charges for Services
Planning 0.7 0.4 0.4 0.8 86.5%
Fire 4.8 3.7 3.9 3.3 -9.5%
Parks & Recreation 4.2 3.4 3.4 3.5 2.7%
Police 1.2 1.1 1.1 1.0 -8.6%
Other*0.1 0.0 0.0 0.0 4.9%
Inter-Fund Admin
Charge 2.0 2.0 2.0 2.0 0.0%
Use of Money &
Property 7.1 4.5 5.7 5.1 13.5%
Other Revenues 0.3 0.3 0.3 0.3 0.1%
Transfers In 6.3 1.7 2.3 1.5 -10.1%
PO/CIP Rollover 10.5
Measure W 0.0 3.0 0.0 0.0 -100.0%
TOTAL REVENUES $154.6 $137.4 $156.0 $140.5 2.2%
*Revenue appears as 0 due to rounding.
City of South San Francisco | FY2025-26 Budget Book Page 9
Revenue Highlights:
Property Tax is projected to grow by 13.3% compared to the prior adopted budget, largely driven by residual
distributions from the former Redevelopment Agency. However, overall assessed valuation growth has slowed to
2.23%, signaling a more moderate pace of future growth.
Sales Tax is expected to decline by 8.6%, re ecting shifting consumer behavior, in ationary impacts, and updated
statewide projections. The City remains cautious in its outlook and continues to monitor this category closely.
Transient Occupancy Tax (TOT) continues to recover, supported by a rebound in domestic travel. However,
international travel trends and broader economic uncertainties still pose some risk to sustained growth.
Licenses and Permits, and building permit revenue in particular, are projected to decline by more than 35% as
development activity has slowed amid high interest rates and rising construction costs.
Business License Tax has shown notable growth, buoyed by the voter-approved Measure W. This increase provides
important operational support and contributes to scal resilience.
While revenues remain relatively stable, expenditure growth continues to outpace revenues, driven largely by rising costs
associated with personnel, bene ts, and essential services.
Expenditure Highlights:
Table 3. General Fund Operating Expenditure Budget by Category
EXPENDITURES FY 2023-24 FY 2024-25 FY 2025-26
(in millions)
Actual as
of
6/30/2024
Adopted
Budget
Adjusted
Budget
Proposed
Budget
Percent
Change
from FY
2024-25
Adopted
Salary and Bene ts $106.1 $113.4 $114.4 $116.9 3.1%
Supplies and Services 23.0 22.1 34.3 25.0 13.1%
Capital Outlay 0.2 0.0 0.7 0.0 0.0%
Debt Service 0.0 0.0 0.0 0.0 0.0%
Interdepartmental
Charges 10.2 9.5 9.5 10.2 7.0%
Transfers - Operation 0.5 0.5 0.5 0.5 0.0%
Transfers - Capital
Transfers 0.7 0.0 3.4 0.0 0.0%
TOTAL EXPENDITURES $140.8 $145.4 $162.8 $152.5 4.9%
1. 2025-26 Salary and Bene ts budget assumes $8.0 million in vacancy savings.
Personnel Costs remain a signi cant driver of the City’s overall expenditure growth. The FY 2025–26 budget includes a
3% Cost-of-Living Adjustment (COLA) in anticipation of expiring labor agreements. In addition to bene t-related cost
increases, the City has also experienced wage growth in recent years due to competitive labor market conditions and
the need to retain and attract skilled employees. While a 7% vacancy rate is expected to generate approximately $8
million in salary savings, total personnel costs continue to trend upward as a result of rising base wages, bene t
in ation, and pension contributions.
Pension Contributions to CalPERS are projected to increase by 19%, with the Unfunded Accrued Liability (UAL)
payment rising to $23.6 million. This increase re ects amortization of investment losses, actuarial adjustments, and
the effects of recent wage growth.
Healthcare Costs remain a source of pressure. While Kaiser premiums are at, other providers such as Blue Shield
have seen increases of up to 4%, adding to overall bene t cost escalation.
Operating Costs and In ation continue to impact all service areas. Rising prices for materials, utilities, and contracted
services have required departments to reprioritize spending and look for ef ciencies in day-to-day operations.
1
City of South San Francisco | FY2025-26 Budget Book Page 10
Taken together, these revenue and expenditure trends underscore the importance of maintaining nancial exibility and
pursuing strategic adjustments to ensure long-term sustainability. The City remains committed to closely monitoring these
trends and adapting as needed to support essential services and long-term goals.
10-Year General Fund Forecast
In addition to preparing an annual operating budget, the City maintains a 10-year General Fund forecast to support long-
term planning and guide policy decisions. This forecast serves as a strategic roadmap, helping City leadership anticipate
scal trends, assess the potential impacts of decisions, and maintain nancial stability over time.
The forecast re ects projections of revenues and expenditures based on current assumptions, known obligations, and
anticipated cost drivers such as labor, bene ts, and service demands. Consistent with many other cities in San Mateo
County, the forecast indicates that expenditures are expected to grow at a faster rate than revenues in the years ahead,
creating a need for thoughtful planning and action.
Importantly, this long-range view reinforces the role of the City’s reserves—not as a permanent solution, but as a exible tool
to help navigate short-term uctuations while longer-term strategies take shape. Careful use of reserves, paired with
prudent nancial management, ensures the City can continue delivering high-quality services while maintaining
adaptability in a changing economic environment.
To support structural balance over time, the City is actively exploring a range of options, which may include:
Pursuing sustainable revenue opportunities;
Managing expenditure growth to align with available resources;
Reassessing the timing and scope of capital investments;
Evaluating service delivery models to improve ef ciency.
The 10-year forecast underscores the importance of taking a balanced and proactive approach to nancial management. By
planning ahead and aligning resources with priorities, the City can maintain its strong scal foundation and continue
meeting the evolving needs of the South San Francisco community.
For detailed projections and assumptions, please refer to the General Fund 10-Year Long-Range Forecast section in the
Budget Book.
Other Funds
There are 63 funds that the City's Finance Department manages outside of the General Fund. The notable fund budgets for
FY 2025-26 are shown in the fund summary section of the Budget Book. Many of the nal budgets for these funds are
contingent upon the adoption of the Capital Improvement Program (CIP) by the City Council.
Fund
FY 2023-24
Actual
FY 2024-25
Adopted
FY 2025-26
Proposed
General Fund $ 140.8 $ 145.4 $ 152.5
Measure W Fund 11.8 16.4 13.4
Special Revenue Funds 20.1 12.6 11.9
Impact Fee Funds 13.4 6.1 10.7
Enterprise Funds 39.2 19.0 46.9
Internal Services Funds 34.3 30.9 38.7
Debt Service Fund 11.5 13.2 13.2
Sub-Total $ 271.1 $ 43.6 $ 287.8
Capital Improvement
Funds 55.7 8.8 15.4
Total $ 326.8 $ 52.4 $ 302.9
Reserves
The City’s nancial reserve funds are expected to be approximately $57.9 million at the end of FY 2025-26. A breakdown is
shown below:
City General Reserves
Estimated Ending Financial Reserve
for FY 2025-26 (in million)
City of South San Francisco | FY2025-26 Budget Book Page 11
General Reserve $27.8
Infrastructure Reserve*6.9
CalPERS Stabilization Reserve 6.2
Available GF Balance*17.0
Total $57.9
The General Reserve, which represents 20 percent of the City’s annual revenue budget, excluding transfers in (General
Fund), aligns with best practices guidelines from the Government Finance Of cers’ Association (GFOA).
The Infrastructure Reserve is largely comprised of General Fund surpluses that were set aside over previous years in
anticipation of the City’s future infrastructure projects. The value shown is the unencumbered monies available that have
not yet been designated toward a project. It should be noted that within the proposed FY 2025-26 Capital Improvement
Program, a net $1.9 million of direct capital project funding is requested from the Infrastructure Reserves, which is re ected
in the ending balance above.
The CalPERS Stabilization Reserve was established through two separate Council actions in FY 2015-16 and FY 2017-18,
totaling $5.5 million. In December 2022, Finance capitalized on the higher interest environment by establishing a separate
investment account with the City’s investment manager, Chandler Asset Management, to achieve a higher rate of return. As
of April 30, 2025, the account balance has grown to $6.2 million. This can be used to smooth volatility in pension-related
costs.
The Available General Fund Balance is the unassigned portion of the General Fund that helps bridge the natural timing
gap between revenues and expenditures.
While these reserves remain strong, the City’s 10-year nancial forecast highlights the importance of maintaining a
thoughtful, long-range approach. As future operating costs continue to rise, the City will need to carefully balance the use of
reserves with strategies that promote structural balance and long-term sustainability.
Reserves play an important role in supporting the City’s scal health—not only by safeguarding against short-term volatility
but also by providing exibility to make well-timed investments in community priorities. Going forward, continued prudent
planning and disciplined decision-making will ensure that these resources remain available to meet both current and
future needs.
CONCLUSION
This budget re ects our unwavering commitment to transparency, scal responsibility, and strategic foresight. While
challenges lie ahead, South San Francisco is positioned to respond with resilience, thanks to sound reserves, forward-thinking
leadership, and strong community support.
I extend my sincere appreciation to all City staff, Department Heads, and the Finance team for their diligence, insight, and
dedication throughout the budget development process. Special thanks to the City Council and the Budget Standing
Committee for your leadership, collaboration, and vision as we continue to build a sustainable and prosperous future for all
South San Franciscans.
Together, we are charting a course for a stronger, more equitable, and resilient city.
Respectfully submitted,
City of South San Francisco | FY2025-26 Budget Book Page 12
GFOA Budget Award
The City of South San Francisco has been honored with the prestigious Distinguished Budget Presentation Award by the
Government Finance Of cers Association of the United States and Canada (GFOA) for its Annual Budget of Fiscal Year 2024-25.
This recognition is a testament to the city's unwavering commitment to crafting a budget document that not only meets
stringent program criteria but also serves as a comprehensive policy statement, nancial roadmap, operational guide, and
communication tool.
This GFOA award is only for a given budget year and the City takes great pride in this distinguished honor, which underscores
its dedication to transparent and effective nancial management. Looking ahead, the City is con dent that the Fiscal Year
2025-26 budget will maintain the same high standards, and thus, plans to submit it to GFOA for consideration for another
award.
City of South San Francisco | FY2025-26 Budget Book Page 13
City of South San Francisco | FY2025-26 Budget Book Page 14
Citywide Organizational Chart
City of South San Francisco | FY2025-26 Budget Book Page 15
History of South San Francisco
South San Francisco, California, "The Industrial City," has a population of 64,487 (2024), a land area of 9.14 square miles, and was
incorporated on September 19, 1908. The city is located approximately eight miles south of downtown San Francisco and is
adjacent to the northern border of the San Francisco International Airport and San Bruno. It is south of the cities of Brisbane,
Daly City, and the Town of Colma, and east of the City of Paci ca.
The City occupies the basin and portions of the sides of a broad valley, which is formed by the San Bruno Mountains to the
north and the Coast Range to the west. Most of the valley faces the adjacent San Francisco Bay. South San Francisco
experiences mild winters and dry, cool summers. The hills to the west shield the City from much of the fog that prevails in
neighboring areas.
Prior to incorporation, the City was known as Rancho Buri Buri. Between 1856 and 1892, portions of the Rancho were purchased
by cattle barons Miller and Lux, who formed the Town of Baden. A group of Chicago businessmen, led by Gustavus Swift,
formed the Town of South San Francisco. Swift also created the South San Francisco Land Improvement Company, which was
the driving force for, and the economic support behind, the 1908 merger and incorporation of these two areas into the City of
South San Francisco.
At the time of incorporation, the population totaled 1,989 and there were 14 major industries in South San Francisco. The City
continued to grow and ourish with companies such as Bethlehem Steel, U.S. Steel, W.P. Fuller, and Swift and Co., among
many others. During the 1920’s, City Hall was built to house all City of ces, including the Police and Fire Departments, and the
“South San Francisco, the Industrial City” sign was installed on Sign Hill through the efforts of the Chamber of Commerce.
In 1949, the City Manager/City Council form of government was adopted. Under this leadership, the City expanded with the
addition of the Oyster Point Marina, housing developments on the slopes west of El Camino Real and the creation of the
Industrial Park by the Utah Construction Company. The population also continued to grow while maintaining the diversity that
had always existed in the area.
As heavy industry moved out of the area, it was replaced by light industry and hotels serving the San Francisco International
Airport. In 1976, Herb Boyer and Bob Swanson founded Genentech to explore ways of using recombinant DNA technology to
create breakthrough medicines. This marked the beginning of the biotech industry and earned South San Francisco the title
'Birthplace of Biotechnology.' Since then, many other biotech rms, as well as large development projects such as Gateway,
Oyster Point Business Park, and Bay West Cove, have moved into the area. Today, there are over 200 biotechnology rms in
South San Francisco, earning the City the title "Biotechnology Capital of the World."
Employment
Employment in South San Francisco includes manufacturing, retail, professional/scienti c services, healthcare, and
administration. The City has a large employment base in the biotechnology eld, located east of US Highway 101, which swells
the City's population to more than 83,000 during the workday.
City of South San Francisco | FY2025-26 Budget Book Page 16
Schools
South San Francisco is served by the South San Francisco Uni ed School District (SSFUSD) and the San Mateo Community
College District (SMCCD). SSFUSD includes all of South San Francisco, as well as parts of Daly City and San Bruno. SSFUSD
operates nine elementary schools (two in Daly City and one in San Bruno), three middle schools, three high schools, and an
adult education program. SMCCD consists of three community colleges, with the closest to South San Francisco being Skyline
Community College in San Bruno. Skyline offers associate degree programs and provides opportunities for students to transfer
to four-year universities.
Parks & Recreation
The Parks and Recreation Department maintains and operates over 250 acres of parks and open space, as well as 500,000
square feet of public facilities. Amenities include a brand-new Library, Parks and Recreation (LPR) building, which opened in
October 2023, renovated baseball and soccer elds at Orange Memorial Park, twenty-six playground areas, artist studios, a
sculpture garden, a bocce ball court, a skate park, a dog park, basketball courts, an indoor swimming pool (soon to be replaced
with a new Aquatic Center), and picnic areas. Open space areas include Sign Hill Park, six miles of improved pathways along
the San Francisco Bay shoreline, and the Common Greens. The City also has an award-winning trail system, Centennial Way.
The Centennial Way Trail is a three-mile asphalt bike and pedestrian path constructed on top of the BART tunnel that runs
from South San Francisco BART to San Bruno BART station at Tanforan Shopping Center.
The City offers recreational programs to bene t residents’ quality of life, including affordable childcare through before and
after-school programs, summer camp, and licensed preschool; enrichment and exercise courses; leisure activities and care for
seniors; facilities for private events and meetings; public art and cultural experiences; and youth and adult sports programs.
Public Transportation
The City is at the crossroads of multiple types of public transportation. The City operates a free community shuttle, the South
City Shuttle. Additionally, the City is served by bus lines operated by the San Mateo County Transit Authority (SamTrans), the
Caltrain commuter rail with destinations from San Francisco to San Jose, and the Bay Area Rapid Transit (BART) system, which
connects commuters to San Francisco Airport, San Francisco, and East Bay destinations, including Oakland, Fremont, and
Concord.
In 2015, the City was awarded a $49 million grant from the San Mateo County Transportation Authority to relocate its Caltrain
Station closer to the downtown area. Construction on the new Caltrain Station began in Fall 2017 and was completed in 2022,
achieving a major milestone for the City’s Downtown Station Area Plan.
The Ferry Terminal at Oyster Point Marina opened to the public on June 4, 2012. This commuter option offers weekday trips
from Oakland and Alameda. At Oyster Point, shuttle services are available to transport commuters to the business areas in
South San Francisco.
Structure of Government
City Council – 5 members, elected to 4-Year Terms
The governing body of South San Francisco is the City Council, which establishes local laws and policies through the
enactment of ordinances and resolutions. Council also determines how the City shall obtain and spend funds, appoints
members to all advisory municipal activities, and represents the City by serving on regional and county committees and boards
whose policies may impact South San Francisco (e.g., Association of Bay Area Governments and Metropolitan Transportation
Commission). The Council provides direction to the City Manager and acts as the formal governing body of the Successor
Agency to the Redevelopment Agency (formerly the RDA Board of Directors). This is a part-time, salaried position.
City Clerk – Elected to a 4-Year Term
The City Clerk is the archivist of City records and, as such, maintains records and prepares the minutes of Council proceedings.
Additional responsibilities include providing information to the general public and staff through research of city records,
administering municipal elections, and processing initiative recalls and referendum petitions. The Clerk also processes Con ict
of Interest Statements for designated employees, Council members, and candidates for Council seats. This is a full-time,
salaried position.
City of South San Francisco | FY2025-26 Budget Book Page 17
City Treasurer – Elected to a 4-Year Term
The City Treasurer is responsible for investing City funds in compliance with the City's Investment Policy. Reports identifying
amounts and types of investment instruments are provided quarterly to the City Council. The duties of this position include
coordinating nancial transactions in cooperation with the Director of Finance. This is a part-time, salaried position.
City Manager – Appointed by City Council
The City Manager is the Chief Administrative Of cer of the City and is appointed by the City Council. The City Manager provides
overall administration and direction for the City organization in accordance with City Council policies. This position also serves
as the Executive Director of the Successor Agency to the RDA and as the Director of Emergency Services. This is a full-time,
salaried position.
City Attorney – Appointed by City Council
The City Attorney serves as legal counsel for the City Council and the Successor Agency to the RDA. This position is responsible
for providing both formal and informal legal opinions, as well as advice to the City’s of cers, employees, boards, and
commissions. Duties also include the review and/or preparation of all contracts, bonds, deeds, leases, and other documents of
legal signi cance. This is a contract position.
City of South San Francisco | FY2025-26 Budget Book Page 18
Population Overview
T O TA L P O P U L AT I O N
64 ,487 1.7%
vs. 2022
G R O W T H R A N K
461 out of 503
Municipalities in California
D AY T I M E P O P U L AT I O N
83,427
Daytime population represents the effect of persons coming into or
leaving a community for work, entertainment, shopping, etc. during the
typical workday. An increased daytime population puts greater demand
on host community services which directly impacts operational costs.
* Data Source: American Community Survey 5-year estimates
P O P U L A T I O N BY A G E G R O U P
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly.
* Data Source: American Community Survey 5-year estimates
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses19901992199419961998200020022004200620082010201220142016201820202022202455k
60k
65k
70k
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85
City of South San Francisco | FY2025-26 Budget Book Page 19
Household Analysis
T O T A L H O U S E H O L D S
21,870
It is important to consider the dynamics of household types to plan for and provide
services effectively. Household type also has a general correlation to income levels
which affect the tax base.
* Data Source: American Community Survey 5-year estimates
9%
higher than state average
Family Households
53%
12%
higher than state average
Married Couples
56%
24%
lower than state average
Singles
18%
18%
lower than state average
Senior Living Alone
11%
City of South San Francisco | FY2025-26 Budget Book Page 20
Economic Analysis
Household income is a key data point in evaluating a community’s wealth and
spending power. Pay levels and earnings typically vary by geographic regions and
should be looked at in context of the overall cost of living.
H O U S E H O L D I N CO M E
Above $200,000
31%
61%
higher than state average
Median Income
135,909
41%
higher than state average
Below $25,000
8%
38%
lower than state average
* Data Source: American Community Survey 5-year estimates
O v e r $2 0 0 ,0 0 0
$1 5 0 ,0 0 0 t o $2 0 0 ,0 0 0
$1 2 5 ,0 0 0 t o $1 5 0 ,0 0 0
$1 0 0 ,0 0 0 t o $1 2 5 ,0 0 0
$7 5 ,0 0 0 t o $1 0 0 ,0 0 0
$5 0 ,0 0 0 t o $7 5 ,0 0 0
$2 5 ,0 0 0 t o $5 0 ,0 0 0
B e l o w $2 5 ,0 0 0
City of South San Francisco | FY2025-26 Budget Book Page 21
Housing Overview
2 0 2 3 M E D I A N H O M E VA L U E
1,160,100
* Data Source: 2023 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of
owner-occupied housing.
H O M E V A L U E D I S T R I B U T I O N
* Data Source: 2023 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of
owner-occupied housing.
H O M E O W N E R S V S R E N T E R S
South San Francisco
39%
Rent
61%
Own
S tate Avg.
44%
Rent
56%
Own
* Data Source: 2023 US Census Bureau
(http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value
data includes all types of owner-occupied housing.2009201020112012201320142015201620172018201920202021202220234 0 0 k
6 0 0 k
8 0 0 k
1 ,0 0 0 k
1 ,2 0 0 k
> $1,0 0 0,00 0
$750,000 to $999,9…
$500,000 to $749,9…
$400,000 to $49 9,…
$300,000 to $399,9…
$250,000 to $299,9…
$200,000 to $249,9…
$15 0,000 to $19 9,999
$100,000 to $149,9…
$5 0,000 to $9 9,999
< $49,999
City of South San Francisco | FY2025-26 Budget Book Page 22
Mission, Values, and Strategic Priorities
The Industrial City: Industrious, entrepreneurial, innovative…home to big thinkers changing the world!
Our Mission Statement
The mission of the government of the City of South San Francisco is to provide a safe, attractive, and well-maintained
community through superior customer service, programs, and a work ethic that will enhance the quality of life in our
neighborhoods. To that end, we will strive to nurture a partnership with the community by recruiting a diverse and highly
skilled workforce, being an active partner in quality education, and attracting and retaining a prosperous business community,
all of which will foster community pride and understanding.
Core Values
We are committed to:
Strengthening each other and the organization through dedication and teamwork.
Recognizing and Respecting diversity and encouraging the opinions of the community and workforce.
Excellence and Service in everything we do.
Encouraging creativity and supporting problem-solving.
Accepting responsibility and accountability.
Demonstrating integrity and transparency in all aspects of service.
Promoting and maintaining open and constructive communication.
Encouraging skill development and professional growth.
Strategic Priorities:
At the beginning of every calendar year, the City Council meets to discuss and decide upon their strategic agenda for the
upcoming year. Below are the four key priorities the City Council has chosen to guide the FY 2025-26 Action Plan:
. Housing and Supportive Services: Expand affordable and workforce housing through innovative nancing and
preservation efforts.
. Quality of Life: Improve parks, community services, and support local businesses through zoning and development.
. Modern and Sustainable Organization: Ensure nancial sustainability, implement ERP systems, and enforce key
regulations.
. Welcoming and Connected Community: Increase civic engagement via volunteer programs, inclusive governance, and
community events.
City of South San Francisco | FY2025-26 Budget Book Page 23
Financial Policies
The City of South San Francisco’s budget and nancial policies serve as the basic guidelines for managing the City’s scal
operations. These policies are established through the Municipal Code, Administrative Instructions, Reserves Policy, and Debt
and Investment Management Policies, which incorporate best practices from the Government Finance Of cers’ Association
(GFOA) and ensure alignment with the practices of other California cities.
Municipal Code
Title 4 REVENUE AND FINANCE
Chapter 4.04 PURCHASING SYSTEM (http://qcode.us/codes/southsanfrancisco/view.php?topic=4-4_04&frames=on)
Chapter 4.08 GAS TAX STREET IMPROVEMENT FUND (http://qcode.us/codes/southsanfrancisco/view.php?topic=4-
4_08&frames=on)
Chapter 4.12 TRANSFER OF CITY TAX FUNCTIONS TO COUNTY (http://qcode.us/codes/southsanfrancisco/view.php?
topic=4-4_12&frames=on)
Chapter 4.16 SALES AND USE TAX (http://qcode.us/codes/southsanfrancisco/view.php?topic=4-4_16&frames=on)
Chapter 4.20 TRANSIENT OCCUPANCY TAX (http://qcode.us/codes/southsanfrancisco/view.php?topic=4-
4_20&frames=on)
Chapter 4.22 COMMERCIAL PARKING TAX (http://qcode.us/codes/southsanfrancisco/view.php?topic=4-4_22&frames=on)
Chapter 4.24 REAL PROPERTY TRANSFER TAX (http://qcode.us/codes/southsanfrancisco/view.php?topic=4-
4_24&frames=on)
Chapter 4.28 REVOLVING FUND (http://qcode.us/codes/southsanfrancisco/view.php?topic=4-4_28&frames=on)
Chapter 4.32 CLAIMS FOR MONEY, DAMAGES, AND REFUNDS (http://qcode.us/codes/southsanfrancisco/view.php?
topic=4-4_32&frames=on)
Chapter 4.36 TRANSACTIONS AND USE TAX (http://qcode.us/codes/southsanfrancisco/view.php?topic=4-
4_36&frames=on)
Administrative Instructions
Purchase Policy
Travel and Training Policy and Reimbursement
Budget Adjustment Request Instruction
Budget Amendment Resolution Instructions
City Credit Card Use Instructions
Project Accounting, Reporting & Claims for Grant Reimbursement Instructions
Delegation of Purchase Authority Instructions
City of South San Francisco | FY2025-26 Budget Book Page 24
Reserves Policy
The Reserves Policy is designed to provide budget exibility to the City Council for prioritizing street, facility and park
infrastructure backlog improvements, to incorporate best practices from the Government Finance Of cers’ Association (GFOA)
and ensure consistency with other California cities.
The GFOA Best Practices Recommendation for General Fund reserves recommends at least two months of operating revenues
be held in reserves to fund the types of contingencies already in the City’s Reserve Policy. The GFOA Reserves Policy also
stipulates that adequacy of funds in other Reserves outside of the General Fund should be considered in determining the right
level of General Fund reserves. Given that the City has reserves for equipment replacement, IT, workers’ compensation, general
liability, OPEB, and an infrastructure replacement reserve, the City’s Reserve Policy is to have General Fund Reserves equal to at
least two months of operating revenues (excluding transfers in), which is between 15 and 20 percent.
The City’s Reserves Policy provides guidance to establish and maintain reserve levels for speci c operating funds.
General Fund
Reserve for Emergencies
Commit two percent of General Fund operating revenues. This would cover one week of operations, and would be used to
cover unanticipated costs from catastrophic losses from natural disasters or accidents such as earthquakes, re, pipeline
explosions, or ooding, or other major calamities that require the activation of the Emergency Operations Center.
Reserve for Economic Contingencies
Commit seven percent of General Fund operating revenues. The reserve would be available to mitigate impact of local
uctuations in revenue due to local economic conditions and business relocations to the City’s budget.
Government Finance Of cers Association (GFOA) Best Practices Recommendation
The Government Finance Of cers Association (GFOA) Best Practices Recommendation for General Fund Reserves states that at
a minimum, two months of operating revenues (equivalent to 15-20 percent of annual revenues) should be held in reserves to
fund the types of contingencies already in the City’s Reserves Policy (above).
Therefore, the General Fund Unrestricted Reserve will be the difference between two months of revenues (15-20 percent of
annual revenues) and the above reserves.
Excess Funds
Funds in excess of the Reserves Policy above will be deposited in the following reserves that reside outside the General Fund:
The Infrastructure Reserve was created to address critical infrastructure replacement and/or deferred facility improvements.
The CalPERS Stabilization Reserve was created to address volatility with CalPERS, the entity with which City contracts for
employee pension bene ts.
These funds are still under City Council purview, and could be used for any valid City budgeting purpose.
Equipment Replacement Fund
Vehicle Replacement Reserve
Staff are in the process of updating the analysis of the City’s vehicle eet. Until that analysis has been completed, staff
recommends that the City maintain at least 75 percent of the annual replacement costs in reserves to ensure a well-
maintained eet.
Parking District Fund
Maintenance Reserve
The estimated cost to replace the elevators at the Miller Parking Garage is $480,000. Staff recommends that the City maintain
that amount in reserves within the Parking District Fund.
City of South San Francisco | FY2025-26 Budget Book Page 25
Debt Management Policy
The Debt Management Policy (the “Debt Policy”) of the City of South San Francisco (the “Issuer”) was approved by the Issuer’s
City Council on September 6, 2017 through resolution 107-2017. The Debt Policy may be amended by the City Council as it
deems appropriate from time to time in the prudent management of the debt of the Issuer. The Debt Policy applies to the
Issuer and all subordinate entities of the Issuer for which the City Council serves as the governing board.
Findings
The Debt Policy is intended to comply with Government Code Section 8855(i), effective on January 1, 2017, and shall govern all
debt undertaken by the Issuer. The Issuer hereby recognizes that a scally prudent debt policy is required in order to:
Maintain the Issuer’s sound nancial position.
Ensure the Issuer has the exibility to respond to changes in future service priorities, revenue levels, and operating
expenses.
Protect the Issuer’s credit-worthiness.
Ensure that all debt is structured in order to protect both current and future taxpayers, ratepayers and constituents of the
Issuer.
Ensure that the Issuer’s debt is consistent with the Issuer’s planning goals and objectives and capital improvement
program or budget, as applicable.
Policies
Purposes For Which Debt May Be Issued
(i) Long-Term Debt. Long-term debt may be issued to nance the construction, acquisition, and rehabilitation of capital
improvements and facilities, equipment and land to be owned and operated by the Issuer.
(a) Long-term debt nancings are appropriate when the following conditions exist:
When the project to be nanced is necessary to provide basic services.
When the project to be nanced will provide bene t to constituents over multiple years.
When total debt does not constitute an unreasonable burden to the Issuer and its taxpayers and ratepayers.
When the debt is used to re nance outstanding debt in order to produce debt service savings or to realize the bene ts of
a debt restructuring.
(b) Long-term debt nancings will not generally be considered appropriate for current operating expenses and routine
maintenance expenses.
(c) The Issuer may use long-term debt nancings subject to the following conditions:
The project to be nanced must be approved by the City Council.
The weighted average maturity of the debt (or the portion of the debt allocated to the project) will not exceed the
average useful life of the project to be nanced by more than 20%.
The Issuer estimates that suf cient revenues will be available to service the debt through its maturity.
The Issuer determines that the issuance of the debt will comply with the applicable state and federal law.
(ii) Short-term debt. Short-term debt may be issued to provide nancing for the Issuer’s operational cash ows in order to
maintain a steady and even cash ow balance. Short-term debt may also be used to nance short-lived capital projects; for
example, the Issuer may undertake lease-purchase nancing for equipment.
(iii) Financings on Behalf of Other Entities. The Issuer may also nd it bene cial to issue debt on behalf of other governmental
agencies or private third parties in order to further the public purposes of Issuer. In such cases, the Issuer shall take reasonable
steps to con rm the nancial feasibility of the project to be nanced and the nancial solvency of any borrower and that the
issuance of such debt is consistent with the policies set forth herein.
Types of Debt
The following types of debt are allowable under the Debt Policy:
general obligation bonds
bond or grant anticipation notes
lease revenue bonds, certi cates of participation and lease-purchase transactions
other revenue bonds and certi cates of participation
tax and revenue anticipation notes
land-secured nancings, such as special tax revenue bonds issued under the Mello-Roos Community Facilities Act of 1982,
as amended, and limited obligation bonds issued under applicable assessment statutes
City of South San Francisco | FY2025-26 Budget Book Page 26
tax increment nancing to the extent permitted under state law
conduit nancings, such as nancings for affordable rental housing and quali ed 501c3 organizations
The Issuer may from time to time nd that other forms of debt would be bene cial to further its public purposes and may
approve such debt without an amendment of this Debt Policy.
Debt shall be issued as xed rate debt unless the Issuer makes a speci c determination as to why a variable rate issue would be
bene cial to the Issuer in a speci c circumstance.
Relationship of Debt to Capital Improvement Program and Budget
The Issuer is committed to long-term capital planning. The Issuer intends to issue debt for the purposes stated in this Debt
Policy and to implement policy decisions incorporated in the Issuer’s capital budget and the capital improvement plan.
The Issuer shall strive to fund the upkeep and maintenance of its infrastructure and facilities due to normal wear and tear
through the expenditure of available operating revenues. The Issuer shall seek to avoid the use of debt to fund infrastructure
and facilities improvements that are the result of normal wear and tear.
The Issuer shall integrate its debt issuances with the goals of its capital improvement program by timing the issuance of debt
to ensure that projects are available when needed in furtherance of the Issuer’s public purposes.
The Issuer shall seek to avoid the use of debt to fund infrastructure and facilities improvements in circumstances when the sole
purpose of such debt nancing is to reduce annual budgetary expenditures.
The Issuer shall seek to issue debt in a timely manner to avoid having to make unplanned expenditures for capital
improvements or equipment from its general fund.
Policy Goals Related to Planning Goals and Objectives
The Issuer is committed to long-term nancial planning, maintaining appropriate reserves levels and employing prudent
practices in governance, management and budget administration. The Issuer intends to issue debt for the purposes stated in
this Policy and to implement policy decisions incorporated in the Issuer ’s annual operations budget.
It is a policy goal of the Issuer to protect taxpayers, ratepayers and constituents by utilizing conservative nancing methods and
techniques so as to obtain the highest practical credit ratings (if applicable) and the lowest practical borrowing costs.
The Issuer will comply with applicable state and federal law as it pertains to the maximum term of debt and the procedures for
levying and imposing any related taxes, assessments, rates and charges.
When re nancing debt, it shall be the policy goal of the Issuer to realize, whenever possible, and subject to any overriding non-
nancial policy considerations, (i) minimum net present value debt service savings equal to or greater than 3.0% of the
refunded principal amount, and (ii) present value debt service savings equal to or greater than 100% of any escrow fund
negative arbitrage.
Internal Control Procedures
When issuing debt, in addition to complying with the terms of this Debt Policy, the Issuer shall comply with any other
applicable policies regarding initial bond disclosure, continuing disclosure, post-issuance compliance, and investment of bond
proceeds.
The Issuer will periodically review the requirements of and will remain in compliance with the following:
any continuing disclosure undertakings under SEC Rule 15c2-12,
any federal tax compliance requirements, including without limitation arbitrage and rebate compliance, related to any
prior bond issues, and
the Issuer’s investment policies as they relate to the investment of bond proceeds.
Proceeds of debt will be held either (a) by a third-party trustee, which will disburse such proceeds to the Issuer upon the
submission of one or more written requisitions, or (b) by the Issuer, to be held and accounted for in a separate fund or account,
the expenditure of which will be carefully documented by the Issuer.
City of South San Francisco | FY2025-26 Budget Book Page 27
Investment Management Policy
Purpose
The following statement is intended to provide guidelines for the “Prudent Investor Standard” of investment of the City’s
temporary idle cash and to outline the policies for an effective cash management system.
Prudent Investor Standard: Management of the City’s investments is governed by the Prudent Investor Standard as set forth in
the California Government Code 53600.3:
“…all governing bodies of local agencies or persons authorized to make investment decisions on behalf of those local agencies
investing public funds pursuant to this chapter are trustees and therefore duciaries subject to the prudent investor standard.
When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care,
skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic
conditions and the anticipated needs of the Agency, that a prudent person acting in a like capacity and familiarity with those
matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the
liquidity needs of the Agency. Within the limitations of this section and considering individual investments as part of an overall
strategy, investments may be acquired as authorized by law.”
The City’s cash management system’s goal is to accurately monitor and forecast revenues and expenditures enabling the City
to invest funds to the fullest extent possible. The City Treasurer attempts to obtain the highest yield possible as long as
investments meet the criteria established for safety and liquidity. This Investment Policy applies to all City funds except
retirement, pension, or bond proceeds or bond reserves, which have their own constraining requirements.
The investment policies and practices of the Treasurer of the City of South San Francisco are based upon federal, state, and
local laws as well as prudent money management. The primary objectives of these policies are, in priority order:
1. To assure compliance with all federal, state, and local laws governing the investment of monies.
2. To maintain the principal of the City’s investments.
3. To remain suf ciently liquid to meet all expenses.
4. After safety and liquidity are assured, to generate the maximum amount of investment income within the parameters of this
statement of investment policy.
Investment Objectives
1. SAFETY OF PRINCIPAL is the foremost objective of the Investment Policy. The Treasurer shall seek to ensure that capital
losses are avoided within the context of the overall management of the portfolio. The objective is to mitigate credit risk (the risk
that a security or a portfolio will lose some or all of its value due to a real or perceived change in the ability of the issuer to repay
its debt) and interest rate risk (the market value of the security in the portfolio will fall due to changes in general interest rates).
2. LIQUIDITY is the second most important objective of the Investment Policy. It is important that a portion of the portfolio
contain investments, which can be easily liquidated with minimal, or no risk to principal and/or interest. The longest maturity of
any investment shall be ve years. The portfolio shall be structured so that suf cient funds are readily available to meet all
reasonably anticipated operating expenses.
3. YIELD is the return earned on monies invested. The City’s funds shall be designed to attain a rate of return throughout
budgetary and economic cycles which is approximately equal to the return on a Market Benchmark Index which will be
reported to the City Council on a periodic basis. Yield will be considered only after the basic requirements of safety, liquidity,
and credit quality have been met.
INVESTMENT POLICY:
The City is governed by the California Government Code, Section 53600 et.seq. Within the investments permitted by the Code,
the City seeks to further restrict eligible investments to the guidelines listed below. In the event a discrepancy is found between
this policy and the Code, the more restrictive parameters will take precedence. Percentage holding limits and minimum credit
quality requirements listed in this section apply at the time the security is purchased. Any investment currently held at the
time the policy is adopted which does not meet the new policy guidelines can be held until maturity and shall be exempt from
the current policy. At the time of the investment’s maturity or liquidation, such funds shall be reinvested only as provided in the
current policy.
City of South San Francisco | FY2025-26 Budget Book Page 28
Within the context of these limitations, the following investments are authorized:
U.S. TREASURY SECURITIES for which the full faith and credit of the U.S. are pledged for the payment of principal and interest.
There is no limit to the percentage of the portfolio that can be invested in U.S. Treasuries. However, their maturities shall be
limited to 5 years or less.
FEDERAL AGENCY OR UNITED STATES GOVERNMENT SPONSORED ENTERPRISE OBLIGATIONS, participations, or other
instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States
government-sponsored enterprises. The amount of any one issuer shall not exceed 30 percent of the portfolio, with the
maturity not to exceed 5 years. The maximum percent of agency callable securities in the portfolio will be 20%. Examples
include the Federal Farm Credit Bank System (FFCB), the Federal Home Loan Bank Board (FHLB), the Federal National
Mortgage Association (FNMA), the Federal Home Loan Mortgage Corporation (FHLMC), Tennessee Valley Authority (TVA).
SUPRANATIONALS securities that are unsubordinated obligations issued by the International Bank for Reconstruction and
Development (IBRD), International Finance Corporation (IFC), or Inter-American Development Bank (IADB). The securities must
be rated in a rating category of “AA” or higher by a nationally recognized statistical rating organization (NRSRO). No more than
30% of the total portfolio may be invested in these securities. No more than 10% of the total portfolio shall be invested in any
single issuer. The maximum maturity of any security of this type shall not exceed ve years.
CORPORATE MEDIUM TERM NOTES issued by corporations organized and operating within the United States or by depository
institutions licensed by the United States or any state and operating within the United States. Notes eligible for investment
under this subdivision shall be rated in a rating category of "A" or its equivalent or better by one NRSRO. Purchases of medium-
term notes may not exceed 30 percent of the City’s surplus money which may be invested pursuant to this section. No more
than 5% of the portfolio may be invested in any single issuer. The maximum maturity shall not be greater than ve years
ASSET BACKED SECURITIES including mortgage pass‑through, collateralized mortgage obligation, mortgage‑backed or other
pay‑through bond, equipment lease‑backed certi cate, consumer receivable pass‑through certi cate, or consumer
receivable‑backed bond with a maximum maturity of ve years; excluding issuers of the US Government of its agencies.
Securities eligible for investment under this subdivision shall be rated in a rating category of "AA" or its equivalent or better by a
nationally recognized rating service. Purchase of securities authorized by this subdivision may not exceed 20 percent of the
City’s surplus money that may be invested pursuant to this section.
COMMERCIAL PAPER must be of prime quality of the highest rating by both Moody’s and Standard and Poor’s (P-1 by Moody’s
and A-1 by Standard and Poor’s). Eligible paper is limited to corporations organized and operating within the U.S. and having
total assets of at least $500,000,000. There are also limitations as to the total percent (25%) of the portfolio that may be invested
in commercial paper, the time of investment (270 days) and the amount of any one issuer shall not exceed 5 percent of the
portfolio.
NEGOTIABLE CERTIFICATES OF DEPOSIT issued by a nationally or state chartered bank, a savings association or a federal
association, a state or federal credit union, or by a federally licensed or state licensed branch of a foreign bank. The amount of a
negotiable certi cate of deposit insured up to the FDIC limit does not require any credit ratings. Any amount above the FDIC
insured limit must be issued by institutions which have short term debt obligations rated “A-1” or its equivalent or better by at
least one NRSRO; or long-term obligations rated in a rating category of “A” or its equivalent or better by at least one NRSRO. No
more than 30% of the total portfolio may be invested in negotiable certi cates of deposit and no more than 5% of the portfolio
may be invested in any single issuer. The maximum maturity shall not be greater than 5 years
REPURCHASE AGREEMENTS (Repos) allow a purchase of securities by a local agency; by agreement, the seller will repurchase
the securities on or before a speci ed date and for a speci ed amount. The maturity should not exceed ninety days. Repos
should only be purchased when a purchase agreement is executed with a bank in which the underlying security shall have a
market value of at least: 102% for U.S. Treasuries or 105% for U.S. Agencies of the funds borrowed. Pledged securities must be
held by a third party custodian. The issuing counter party shall be rated in a rating category of “AA” or its equivalent or better by
nationally recognized rating services (Standard and Poor’s and Moody’s).
THE LOCAL AGENCY INVESTMENT FUND (LAIF) is a pooled fund managed by the State Treasurer whose permitted investments
are identi ed in the Government Code Section 164291. LAIF offers high liquidity as deposits and withdrawals can be wired to
and from South San Francisco on the same day, provided the request is made before 10:00 A.M. No maximum limit for LAIF is
set by this investment policy.
City of South San Francisco | FY2025-26 Budget Book Page 29
MUTUAL FUNDS are shares of bene cial interest issued by diversi ed management companies that are money market mutual
funds registered with the United States Securities and Exchange Commission under the Investment Company Act of 1940. To
be eligible for investment, these funds must strive to maintain a net asset value of $1.00 per share at all times and:
a. Attain the highest ranking in the highest letter and numerical rating provided by not less than two of the three largest
nationally recognized rating services; or
b. Have an investment advisor registered with the Securities and Exchange Commission with not less than ve years
experience investing in securities and obligations, and with assets under management in excess of ve hundred million
dollars; and
c. Invest solely in those securities and obligations authorized by Sections 53601 of the California Government Code. Where
the City’s Investment Policy may be more restrictive than the State Code, the Policy authorizes investments in mutual
funds that shall have minimal investment in securities otherwise restricted by the City's Policy. Minimal investment is
de ned as less than 5 percent of the mutual fund portfolio.
Mutual fund investments shall not exceed 20% of the portfolio.
LOCAL GOVERNMENT INVESTMENT POOLS (LGIP) pursuant to Code Section 53601(p). There is no limit to the percentage of the
portfolio that can be invested in LGIPs.
MUNICIPAL SECURITIES that include obligations of the City, the State of California, and any local agency within the State of
California, provided that the securities are rated in a rating category of “A” or its equivalent or better by at least one NRSRO. No
more than 5% of the portfolio may be invested in any single issuer. No more than 30% of the portfolio may be in Municipal
Securities. The maximum maturity does not exceed ve (5) years.
MUNICIPAL SECURITIES (Registered treasury notes or bonds) of any of the other 49 states in addition to California, including
bonds payable solely out of the revenues from a revenue producing property owned, controlled, or operated by a state or by a
department, board, agency, or authority of any of the other 49 states, in addition to California, provided that the securities are
rated in a rating category of “A” or its equivalent or better by at least one NRSRO. No more than 5% of the portfolio may be
invested in any single issuer. No more than 30% of the portfolio may be in Municipal Securities. The maximum maturity does
not exceed ve (5) years.
PROHIBITED INVESTMENTS:
Instruments not expressly authorized are prohibited. In accordance with Government Code Section 53601.6, investment in
inverse oaters, range notes or mortgage derived interest-only strips is prohibited, as are derivatives. Investment in any security
that could result in a zero interest accrual if held to maturity is also prohibited. The purchase of a security with a forward
settlement date exceeding 45 days from the trade date is prohibited.
MAXIMUM MATURITY:
To the extent possible, investments shall be matched with anticipated cash ow requirements and known future liabilities.
The City will not invest in securities maturing more than ve (5) years from the date of trade settlement, unless the City Council
has by resolution granted authority to make such an investment.
SUMMARY OF AUTHORIZED INVESTMENTS:
Instrument Limitations
Minimum
Rating
% of
Portfolio
% in
any single
Issuer
Maximum
Maturity
Minimum
Collateral
U.S. Treasuries 100%100%5 years
U.S. Agencies 100%30%5 years
Supranational AA 30 %10%5 years
Corporate MTNs A 30 %5%5 years
Asset Backed Security AA 20 %5%5 years
Commercial Paper P1/A1 25 %5%270 days
Negotiable Certi cates
of Deposit
A-1 or A 30 %5%
5 years
Municipal Securities A 30 %5%5 years
City of South San Francisco | FY2025-26 Budget Book Page 30
Local Government
Investment Pools
100%
Repurchase Agreements
Issuing Counter Party AA
Collateral:
If U.S. Treasuries 102%
If U.S. Agencies 105%
Local Agency
Investment Fund (LAIF)
100%
Mutual Funds
Aaa
Moody's/
AAAm S&P
20%10%
AUTHORIZED INVESTMENTS PERSONNEL:
The City Treasurer and any Deputy Treasurers he or she appoints are authorized to approve investment transactions. Deputy
Treasurers shall include at a minimum the City Finance Director.
MITIGATING CREDIT RISK:
Credit risk is the risk that a security or a portfolio will lose some or all of its value due to a real or perceived change in the ability
of the issuer to repay its debt. The City shall mitigate credit risk by adopting the following strategies:
1. No more than 5% of the total portfolio may be invested in securities of any single issuer, other than:
a. U.S. Treasuries and LAIF, which have no limit; and
b. U.S. Agencies, which shall be limited to no more than 25% of the portfolio in any one issuing Agency. No more than 20% of
the portfolio shall be invested in federal agency callable securities. Supranational and Money Market Mutual Fund securities
shall be limited to no more than 10% of the portfolio in any one issuer.
2. The City Treasurer may elect to sell a security prior to its maturity and record a capital gain or loss in order to improve the
quality, liquidity or yield of the portfolio in response to market conditions or City’s risk preferences; and,
3. If securities owned by the City are downgraded to a level below the credit quality required by this Investment Policy, it shall
be the City Treasurer’s policy to review the credit situation and make a determination as to whether to sell or retain such
securities in the portfolio.
a. If a security is downgraded, the Treasurer will use discretion in determining whether to sell or hold the security based on its
current maturity, the economic outlook for the issuer, and other relevant factors.
b. If a decision is made to retain a downgraded security in the portfolio, its presence in the portfolio will be monitored and
reported monthly to the City Council.
DEPOSITORY SERVICES:
Monies must be deposited in state or national banks, state or federal savings and loan associations, or state or federal credit
unions in the state of California. The monies may be in inactive deposits, active deposits, or interest-bearing active deposits. The
deposits in any institution cannot exceed the amount of the bank’s or savings and loan’s paid up capital and surplus.
The bank, savings and loan, or federal credit union must secure the active and inactive deposits with eligible government
securities having a market value of at least 110% of the total amount of the deposits.
Funds held in a bank should be limited to weekly cash ow needs, and excess funds should be either invested in LAIF or a
money market mutual fund. Any depository institution used by the City should provide overnight sweep vehicles that comply
with this Investment Policy and the State Government Code.
QUALIFIED DEALERS AND INSTITUTIONS:
City of South San Francisco | FY2025-26 Budget Book Page 31
Except for transactions with the State and County investment pools, the City shall transact investment business only with
banks, savings and loans, and with investment securities dealers as
de ned in Government Code Section 53601.5:
“The purchase by a local agency of any investment authorized pursuant to Section 53601 or 53601.1, not purchased directly from
the issuer, shall be purchased either from an institution licensed by the state as a broker-dealer, as de ned in Section 25004 of
the Corporations Code, or from a member of a federally regulated securities exchange, from a national or state-chartered bank,
from a federal or state association (as de ned by Section 5102 of the Financial Code) or from a brokerage rm designated as a
primary government dealer by the Federal Reserve bank.”
The City Treasurer shall investigate institutions that wish to do business with the City in order to determine if they are
adequately capitalized, make markets in securities appropriate to the City’s needs. Speci cally, in order to achieve these
objectives:
The Treasurer shall establish a list of quali ed securities dealers, and shall obtain a certi cation submitted by all nancial
institutions with which the City has an investment relationship on an annual basis. The certi cation shall state that the
institution has reviewed the City's investment management plan and that it will:
· Exercise due diligence in monitoring the activities of its of cers and employees engaged in transactions with the City.
· Ensure that all of its of cers and employees offering investments to the City are trained in the precautions appropriate to
public sector investments.
In order to be quali ed for use by the City, a qualifying institution must have:
a. At least three years experience operating with California municipalities. In addition, individual traders or agents
representing a dealer must have a minimum of one year experience operating with California municipalities;
b. An inventory of trading securities of at least $10 million.
SOCIAL AND ENVIRONMENTAL CONCERNS
In the event the objectives mandated by state law and set forth above are met and created equal, investments in corporate
securities and depository institutions will be evaluated for social and environmental concerns. Investments are discouraged in
entities that receive a signi cant portion of their revenues from the manufacture, processing, or exploration of fossil fuels.
SAFEKEEPING AND CUSTODY OF SECURITIES:
To protect against potential losses caused by the collapse of individual securities dealers, all securities owned by the City,
except for investments with LAIF, Repurchase Agreements as authorized in this Policy shall be kept in safekeeping by a third
party custodian acting as agent for the City under the terms of a custody agreement executed by the bank and by the City.
These funds will be held in the City’s name. All trades will be executed by delivery vs. payment (DVP). This ensures that
securities are deposited to the third party safe keeper prior to release of the City’s funds to the broker, for a purchase, and
ensures that cash is deposited with the safe keeper prior to release of the City’s security for a sale.
COMPETITIVE PURCHASE AND SALE OF ALLOWED SECURITIES:
Except for purchases in LAIF or with a Mutual Fund otherwise authorized in this Policy, any purchase or sale of individual
securities shall be made after soliciting at least three quotes from authorized brokers, either verbally or in writing. The Treasurer
shall make the purchase or sale from the broker that offers the best executable price for the security. In the case of a tie of two
or more brokers, the Treasurer shall select by his/her choice. The Treasurer shall maintain documentation relating to
investment quotes for six months.
ETHICS AND CONFLICTS OF INTEREST:
The City Treasurer and Deputy City Treasurers shall le a State Form 700 annually, wherein they must disclose all personal
assets such as stocks, bonds, properties, business entities, etc., in which said of cials may be involved and which could create a
con ict of interest with the proper execution of their of ces or impair their ability to make impartial decisions.
REPORTING:
The Treasurer shall present to the City Council a quarterly report, within 45 days after the end of the quarter, showing the types
of investments, institutions of investment, dates of maturity, amounts of deposit, current market value for all securities, rates of
interest, and other such data as may be required by the City Council.
City of South San Francisco | FY2025-26 Budget Book Page 32
INVESTMENT OVERSIGHT COMMITTEE:
The City shall establish an Investment Oversight Committee that shall meet at least quarterly. The committee shall consist of, at
a minimum, the City Treasurer, the City Manager, and the Finance Director.
The purpose of the committee is to:
Review the portfolio on a quarterly basis to ensure compliance with the City’s Investment Policy and the requirements of
the State of California.
Make recommendations to Council to change the Investment Policy where appropriate.
Meet as needed to review the investment portfolio as a result of changes in the marketplace or the economic position of
any company or agency that affects the City’s investments.
The City Treasurer will report on any recommendations and/or actions taken by the Investment Oversight Committee in his/her
quarterly investment reports to the full City Council. The Investment Oversight Committee shall meet and report at least semi-
annually with the Finance/Budget/Investment Committee of the City Council.
INTERNAL CONTROLS:
The Treasurer and the Finance Director are responsible for establishing and maintaining an internal control structure designed
to ensure that the assets of the entity are protected from loss, theft, or misuse. The internal control of the structure shall be
designed to provide reasonable assurance that these objectives are met.
Management responsibility for the investment program is delegated to the elected City Treasurer who shall be responsible for
all investment transactions. The Deputy City Treasurer(s), appointed by the City Treasurer, acts at the discretion and direction of
the City Treasurer.
WIRE TRANSFER CONFIRMATIONS:
Due to the need to preserve segregation of duties and checks and balances, all non-recurring, outgoing wire transactions
initiated by the City Treasurer or a Deputy Treasurer appointed by the City Treasurer shall be con rmed by the bank with a
second person, either a Deputy Treasurer or an authorized person within the Finance Department, prior to the completion of
that wire transfer. Recurring/repetitive wire transactions, such as with LAIF, or to meet regular debt service payments, may be
exempted from a second con rmation requirement, provided that a list of recurring wire transfers is established with the bank
and that both the City Treasurer and the Finance Director approve the list.
POLICY REVIEW:
This Investment Policy shall be reviewed at least annually to ensure its consistency with the overall objectives of safety of
principal, liquidity, and yield. The Policy should also be relevant to current law, nancial and economic trends, and should meet
the needs of the City of South San Francisco.
City of South San Francisco | FY2025-26 Budget Book Page 33
BUDGET OVERVIEW
City of South San Francisco | FY2025-26 Budget Book Page 34
About the Budget
Budget Document
The City typically prepares an annual budget as a management tool to plan and control its revenues and operational
expenditures over a one-year scal period, which begins on July 1 and ends on June 30 of the following year. In June 2021, the
City transitioned from the manually intensive process of creating a physical budget book to the new, more user-friendly, online
and interactive ClearGov budget platform. This platform includes all the information typically found in a traditional budget
book, such as a transmittal letter from the City Manager, historical and demographic information about the City, a statement of
values and strategic priorities, details of the budget process, an overview of the budget, department summaries, fund
summaries, revenue and expenditure breakdowns (including fund balances), capital improvement plan (CIP) details, and
information on outstanding debt. ClearGov has also enabled a more ef cient collection and presentation of the City's CIP
budget, thereby freeing up staff time for other activities. The FY2025–26 budget will mark the fth budget cycle using the
ClearGov platform.
Budget Basis
In accordance with the Governmental Accounting Standards Board (GASB), the City’s funds are grouped into three fund types;
governmental, proprietary, and duciary. Each fund type is divided into major and non-major where a major fund represents a
fund or fund category that has revenues and expenditures that equal more than ten percent of the City's entire appropriated
budget. Each fund is further classi ed into the following categories: general fund, special revenue, CIP, enterprise and internal
service. This budget document will focus in more detail on the General Fund, as it is the main operating fund of the City.
The City budgets and accounts for governmental funds on a modi ed accrual basis, except for encumbrances and the Capital
Improvement Fund. This means that revenues are recognized when measurable and available. As an example, when the City
issues an accounts receivable invoice, the revenue is recognized even though the cash has not been deposited in the bank. The
City considers revenues reportable if they are collected within sixty days of year end. Expenditures are recognized when the
liability is incurred, except for the interest in general long-term obligations which is recorded when due. All expenditure
appropriations lapse at the scal year end.
The City budgets and accounts for Proprietary Funds on a full accrual basis.
Encumbrances are considered expenditures in the year of the purchase order issuance. If the encumbrance is unused at year
end, it is re-appropriated the following year, unless no longer needed, in which case the purchase order is closed, the
encumbrance is removed and the unused amount ows back to fund balance.
The Capital Improvement Fund is adopted on a multi-year project basis, but reviewed each year during the normal budget
cycle when adjustments can be made to existing projects and new projects introduced. Funds for speci c projects receive an
annual appropriation and any unused appropriation is rolled forward to the following year unless the budget is no longer
needed.
City of South San Francisco | FY2025-26 Budget Book Page 35
Budget Process and Timeline
Budget Process
The operating budget, laid out by department and by major fund, is rst presented in May to the Budget Standing Committee
(BSC) which is made up of two City council members who review the initial proposal. Following input from the BSC, any
required updates are made prior to a study session where the updated operating budget is presented to the full City Council
with an opportunity for public input. Any additional changes are incorporated following the study session and prior to nal
adoption of the budget at a regular City Council meeting later in June, whereupon amounts stated in the budget documents
presented to Council become appropriations in the new scal year for the various City departments and funds. Appropriations
are controlled at the individual account level. CIP project budgets are adopted and controlled at the project level. The City
Council may amend the budget by resolution during the scal year.
The resolution to adopt the operating budget presented to the City Council includes the guidelines of how the budget may be
increased without a resolution approved by the City Council. To summarize the guidelines outlined in the resolution; the
Director of Finance may increase the expense and revenue budgets where there is a zero net impact on the fund and the City
Manager may authorize the transfer of budget amounts between projects within the same fund. All other budgetary changes
after the budget adoption are subject to approval by the City Council.
In addition to any budget amendment that may occur during the scal year, the Finance department presents a mid-year
review of expenditures and revenues of the City’s nances to the City Council, usually following release of the nal audited
nancial statements from the previous scal year. At the time of the mid-year budget review, Finance can recommend budget
amendments to the City Council.
To further assist the City and its departments to track revenues and expenditures, budgets are divided into the following
categories:
Revenue Types
. Taxes: Collected on property and sales, transient occupancy (hotel tax), business license, and use of parking facilities;
. Franchise Fees: Paid by utility companies (i.e. cable, telephone, garbage) to operate within the City;
. Licenses & Permits: Includes fees paid for building, planning, and re inspections and permits; alarm registrations;
. Fines & Forfeitures: The City’s share of traf c related nes, code enforcement, library nes, and false alarm nes;
. Intergovernmental: Includes grants from local, county, state, and federal government agencies;
. Charges for Services: Includes paramedic and basic life support service fees, certain police service fees, charges for
recreational classes, day care, and library programs, as well as the General Fund administration fee charged to other
funds;
. Use of Money & Property: Includes revenue from land rental and interest income;
. Other Financing Sources: Accounts for the proceeds of debt issuance;
. Other Revenues: Includes donations to various City programs and one-time revenues that cannot be categorized in
another revenue area;
. Transfers: This revenue source re ects internal transfers between funds. Some revenues such as Gas Tax are deposited
into a special revenue fund then transferred to the fund where the expenditures are recorded.
Expenditure Types:
. Salaries & Bene ts: These are expenditures for employee salaries, health bene ts, retirement bene ts, insurance, and
other miscellaneous bene ts;
. Supplies & Services: These expenditures are for contract services, consultants, of ce supplies, utilities, etc.;
. Capital Outlay: These expenditures are reserved for purchases of land, vehicles, or equipment;
. Debt Service: This expenditure category is used to pay for principal and interest of loans, bonds, leases, and other credit
issued to the City;
. Interdepartmental Charges: These expenditures include departmental liability insurance, charges for vehicle
maintenance done at the City Garage, and charges for computer support provided by the Information Technology
Department;
. Transfers: These expenditures are internal transfers from one fund to another fund.
City of South San Francisco | FY2025-26 Budget Book Page 36
Budget Timeline
The process to develop the operating budget begins in the middle of the current scal year. Over a period of six months, the
Finance Department collaborates with the City Council, City Manager, and department executives to formulate and re ne
budget projections for the upcoming scal year. The following table outlines the steps in preparation of a typical one-year
budget.
Month Description
December The Finance Department (Finance) begins the current scal year mid-year analysis.
Finance updates revenue and expenditure projects for the upcoming scal year.
January
The City Manager and Finance Director meet to discuss trends, look at nancial projections, identify
budget issues, and develop budget goals for the upcoming scal year.
Finance creates budget targets for departments based on City Council's goals and City Manager's
direction.
February The City Manager begins discussions with department heads for preliminary budget projections by
department.
March
Finance re nes revenue forecasts for the current scal year. Uses revenue forecasts to develop
updated upcoming scal year revenue assumptions.
Finance collaborates with Human Resources to update personnel and bene t budget forecasts.
Finance provides departments with their bene t costs.
Departments enter budget requests, including minor maintenance project requests, into the
nance system.
April
Finance develops revenue and expenditure scenarios for the upcoming scal year based on input
from City Manager.
The City Manager reviews new budget requests with the Finance Director.
Finance collaborates with the Engineering Division to update the capital Improvement plan,
forecasting funding sources and identifying new appropriations.
May
Finance presents the proposed budget to the Budget Standing Committee of the City Council at
study session.
Finance revises the budget based on Budget Standing Committee feedback, and then presents the
proposed budget to the City Council at a subsequent study session.
June
Finance prepares the proposed budget and makes any nal adjustments based on feedback from
City Council, and updated revenue projects from the State and County.
Finance presents the proposed budget at a regularly scheduled Council meeting.
The Engineering Division separately proposed new appropriations for Capital Improvement Projects
to the City Council.
The City Council adopts the proposed operating budget and through a separate resolution, adopts
Capital Improvement appropriations for the upcoming scal year.
July July 1 begins the new scal year.
City of South San Francisco | FY2025-26 Budget Book Page 37
City of South San Francisco | FY2025-26 Budget Book Page 38
Fund Structure
The City of South San Francisco's accounting system is split into a number of different funds, each of which has a different
purpose and created to account for revenues and expenditures restricted by federal or state law, or speci c programs enacted
by the City Council, or unrestricted for general use. Each fund is classi ed in accordance with guidance from the Governmental
Accounting Standards Board (GASB) into Governmental, Proprietary or Fiduciary, which determines its accounting treatment,
and further classi ed into major/non-major funds based on the percentage of city-wide revenues and expenditures accounted
for within the fund. Many of these funds are also budgeted in addition to the City's main General Fund. Details of the budget
for each of these funds are included in the Fund Summaries section of the budget. A list of the City's budgeted funds are given
below.
Governmental Funds
Major Governmental Funds
General Fund – The General Fund is always considered a major fund. It accounts for all nancial resources except those
accounted for in other funds and provides services traditionally associated with government such as administration, public
safety, library, parks and recreation and maintenance outside of those accounted for in other funds. Revenues include
property tax, sales tax, transient occupancy tax, licenses and permits, charges for services, grants, rents, interest
income and donations.
Measure W - Accounts for revenue from a transactions and use tax approved by South San Francisco voters in November
2015. Revenues in this fund primarily fund debt service on bond issuances related to large capital improvement projects
such as the new Civic Center Campus, Street Rehabilitation and Solar Roof Installation at the City's corporation yard.
Developer Deposit/Contribution Fund – Accounts for deposits from developers to pay for services required to review
planning applications and accounts for contributions from developers to the City as part of development agreements.
Primary reserves include General Plan Maintenance Reserve and Permit Program Maintenance Reserve.
City Housing Fund – Accounts for Housing Successor activities for low and moderate area median income (AMI).
Capital Improvement Fund – Accounts for revenues and 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 Fund – Accounts for funds to address city-wide infrastructure liabilities generated during the Great
Recession.
Capital Improvements - Civic Campus Phase I (Police Station) (Bond-funded) - Accounts for the bond-funded element
of Phase I of the Civic Center Campus design and construction capital improvement project.
Capital Improvements - Civic Campus Phase I (Police Station) (non-Bond-funded) - Accounts for the non-bond funded
element of Phase I of the Civic Center Campus design and construction capital improvement project.
Capital Improvements - Street Pavement (Bond-funded) - Accounts for the street pavement rehabilitation capital
improvement projects that are funded by bond issuance.
Capital Improvements - Solar Rooves (Bond-funded) - Accounts for the solar roof installation capital improvement
project funded by bond issuance.
Capital Improvements - Civic Campus Phase II (LPR) (Bond-funded) - Accounts for Phase II of the Civic Center Campus
construction and solar roof installation capital improvement project that is bond-funded.
Capital Improvements - Orange Memorial Park Ball eld (Bond-funded) - Accounts for bond-funded element of the
construction of a new ball eld at Orange Memorial Park.
Capital Improvements - Orange Memorial Park Playground (Bond-funded) - Accounts for bond-funded element of a
replacement playground at Orange Memorial Park.
Capital Improvements - Aquatic Center (Bond-funded) - Accounts for construction of a new Aquatics Center, which
includes a new swimming pool, at Orange Memorial Park. This is fully-funded by bond nancing.
City of South San Francisco | FY2025-26 Budget Book Page 39
Capital Improvements - Colma Creek Bridges (Bond-funded) - Accounts for bond-funded element of replacement of
two pedestrian bridges over Colma Creek at Orange Memorial Park.
Non Major Governmental Funds
American Rescue Plan Act (ARPA) Fund - Accounts for ARPA funds received from the federal government fees as part of
the COVID-19 pandemic response.
Affordable Housing Trust Fund - Accounts for in-lieu fees (in-lieu of production of affordable housing units by the
developer) to provide new residential development's share of affordable housing units.
Park-in-Lieu Fees Fund - Accounts for fees received in-lieu of park land dedication in proposed residential subdivision
developments. Fees received into this fund can only be used for acquiring land and developing new park and recreation
facilities or for rehabilitation of existing parks and related facilities.
Gas Tax – Accounts for State monies received and expended for street or storm drain improvements, repairs, engineering,
and administration under Streets and Highway Code Sections 2103, 2105, 2106, 2107, 2107.5 and Road Rehabilitation Act of
2017. Includes sales tax on gasoline received from the State’s Traf c Congestion Relief Fund.
Measure A: ½ Cent Transportation Sales Tax Fund – Accounts for the half-cent sales tax in the County of San Mateo that
provides resources for street repairs and improvements, transit improvement and traf c congestion relief.
Road Maintenance & Rehabilitation Act (SB1) Fund - Accounts for receipt and expenditure of funds from the state that
are used solely towards the rehabilitation of streets within the City.
Measure W: ½ Cent Congestion Relief and Road Repair Fund – This is a new fund for FY19-20 that accounts for the half-
cent sales tax approved by San Mateo County voters in November 2018. The City receives a portion of the sales tax receipts
for road repair.
Community Development Block Grant Fund – Accounts for Federal monies received to be expended for development of
social services for lower-income residents.
Common Greens Maintenance District Funds – Accounts for property taxes earmarked to provide funds for the
maintenance of landscaped areas within designated housing developments also known as West Park Maintenance
District 1 & 2, Stonegate Maintenance District and Willow Gardens Maintenance District. These property taxes come out of
the City’s regular property tax allocation.
Oyster Point CFD Special Tax B Fund - Accounts for tax revenue owing to the City related to the Oyster Point Community
Facilities District (CFD) that was created in FY2021-22 for the development of the Oyster Point area within the City by the
Kilroy Realty group.
Solid Waste Reduction Fund – Accounts for solid waste franchise revenues received to support environmental compliance
costs associated with solid waste. A portion of the revenues are used to support the monitoring and remediation of the
closed Oyster Point land ll.
Supplemental Law Enforcement Fund - Accounts for the receipt and expenditure of funds from the state via the county
of San Mateo to be spent on front-line law enforcement services.
City Programs Fund – Accounts for funds and donations that are dedicated for speci c City Departments or programs.
Primary reserves include Asset Seizure and Project Read.
Debt Service Fund - Accounts for all governmental fund loans or bond payments such as those associated with the
acquisition, construction and installation of capital improvements. It receives transfers from other funds, such as Measure
W for the bond repayments.
Sewer Capacity Charge Fund - Accounts for sewer capacity charges paid by users that connect to sewer facilities for the
rst time and by users who increase their sanitary sewer usage. Fees can be used to fund the replacement or upgrade of
sewer infrastructure within the City.
City of South San Francisco | FY2025-26 Budget Book Page 40
PEG Access Fund – This fund accounts for the one percent of money set aside from franchise fees that are used to support
public, educational and governmental (PEG) channels.
Impact Fee Funds – Account for various Mitigation Fee Act funds. Each "Impact Fee" has its own fund - the full list of
impact fees is as follows: Park Land Acquisition Fee, Park Construction Fee, East of 101 Sewer Impact Fee, East of 101 Traf c
Impact Fee, Public Safety Impact Fee, Bicycle and Pedestrian Impact Fee, Commercial Linkage Impact Fee, Library Impact
Fee, Public Arts In-lieu Impact Fee, Child Care Impact Fee and the Oyster Point Interchange Impact Fee. These funds are
not used for operations but primarily serve as funding sources for capital improvement projects.
Proprietary Funds
Major Proprietary Funds
Sewer Enterprise Fund – Accounts for user charges supporting the operation, maintenance, and capital renovation of the
wastewater collection and treatment system. The City co-owns and operates a regional treatment plant with the City of
San Bruno.
Parking District Fund – Accounts for meter and parking permit fees used to maintain or expand parking facilities in the
downtown area.
Storm Water Fund – Accounts for user charges sustaining the Storm Water Management Program mandated by state and
federal authorities. In order to meet the increasingly strict environmental requirements, the General Fund and Gas Tax
Fund subsidize the Storm Water Fund.
Non Major Proprietary Funds
City Service Fund – Internal service fund that accounts for vehicle maintenance services provided to City departments.
Self-Insurance Fund – Internal service fund that accounts for costs associated with workers compensation and general
liability.
Health and Bene ts Fund – Internal service fund that accounts for health and retirement bene ts paid on behalf of
eligible City employees.
Equipment Replacement Fund – Internal service fund that accounts for ongoing equipment and vehicle purchases as
well as resources set-aside for future replacement of City vehicles and equipment.
Information Technology Fund – Internal service fund that accounts for information technology services provided to City
departments.
City of South San Francisco | FY2025-26 Budget Book Page 41
Operating Funds Titles and Types
All of the funds in the following table are appropriated by the City Council. They are categorized into Governmental and
Proprietary funds in line with the GASB fund classi cations, classi ed into major and non-major funds, and further sub-
categorized into general fund, enterprise fund, special revenue fund, CIP fund or internal service fund. The Internal Service
Funds are paid through charges to departments in all other funds.
Budgeted Operating Funds
Fund Title Fund #Category
Governmental Funds
General Fund
General Fund 100 General Fund
Measure W 101 General Fund
Special Revenue
City Housing Fund 241 Special Revenue
Developer Deposits/Contributions Fund 270 Special Revenue
Capital Improvement Funds
Capital Improvements Fund 510 CIP Fund
Capital Infrastructure Fund 513 CIP Fund
Capital Improvements (Bond Funded) - Civic Campus Phase I Fund 515 CIP Fund
Capital Improvements (non-Bond Funded) - Civic Campus Phase I Fund 516 CIP Fund
Capital Improvements (Bond Funded) - Street Pavement Fund 517 CIP Fund
Capital Improvements (Bond Funded) - Civic Campus Phase II Fund 518 CIP Fund
Capital Improvements (Bond Funded) -
Orange Memorial Park Ball eld Fund 522 CIP Fund
Capital Improvements (Bond Funded) -
Orange Memorial Park Playground Fund 523 CIP Fund
Capital Improvements (Bond Funded) - Aquatic Center Fund 524 CIP Fund
Capital Improvements (Bond Funded) - Colma Creek Bridges Fund 525 CIP Fund
Non-Major Funds
Special Revenue
American Rescue Plan Act Fund 201 Special Revenue
Affordable Housing Trust Fund 205 Special Revenue
Park-In-Lieu Fees Funds 206-209 Special Revenue
Gas Tax Fund 210 Special Revenue
Measure A 1/2 Cent Sales Tax Fund 211 Special Revenue
Road Maintenance & Rehabilitation Act (SB1) Fund 212 Special Revenue
San Mateo County Measure W 1./2 Cent Sales Tax Fund 213 Special Revenue
Community Development Block Grant Fund 222 Special Revenue
Common Greens Maintenance District Funds 231-234 Special Revenue
Oyster Point CFD Special Tax B 236 Special Revenue
Solid Waste Reduction Fund 250 Special Revenue
Supplemental Law Enforcement Services 260 Special Revenue
Debt Service Fund 461 Special Revenue
City Programs Fund 280 Special Revenue
Sewer Capacity Charge Fund 730 Special Revenue
PEG Access fund 786 Special Revenue
Impact Fee Funds
805,
806, 810,
820, 821-
825, 827,
830, 840
Special Revenue
Proprietary Funds
Major Funds - Enterprise Funds
Sewer Enterprise Fund 710 Enterprise Fund
Parking District Fund 720 Enterprise Fund
Storm Water Fund 740 Enterprise Fund
City of South San Francisco | FY2025-26 Budget Book Page 42
Non-Major Funds - Internal Service Funds
City Services fund 781 Internal Service Fund
Self Insurance Fund 782 Internal Service Fund
Health & Bene ts Fund 783 Internal Service Fund
Equipment Replacement Fund 784 Internal Service Fund
Information Technology Fund 785 Internal Service Fund
Relationships between Funds and Departments
Some operating departments use funds other than the General Fund for departmental acrtivities as shown in the table below.
City of South San Francisco | FY2025-26 Budget Book Page 43
Appropriations Limit
In November 1979, California voters approved Proposition 4, which created Article XIIIB of the State Constitution, a state law
that requires the state and local governments to adopt an annual appropriation limit. This limit, also referred to as the "Gann
Limit", establishes a limit on tax proceeds that may be appropriated for spending in a given scal year. The limit allows the City's
spending of tax proceeds to increase only by population growth and cost-of-living factors from the base year of 1978-1979.
Since its initial passage, the Gann Limit calculation has been modi ed through various propositions. The most recent
modi cation was approved by the voters in 1990 under Proposition 111 which the GANN limit is calculated based on previous
year's appropriations plus a per capita personal income (CPI) change percentage and a population change percentage.
Currently, the City of South San Francisco uses the CPI and population statistics provided by the California Department of
Finance to formulate the Gann Limit for the City for each scal year.
For Fiscal Year 2025-26, the City is projected at 63% of the limit, $72 million under the Gann Limit as shown in the table below.
Fiscal Year
CPI/Personal
Income %
Change
Population
% Change
Change
Factor
Cumulative
Change
Factor
Appropriation
Limit
Proceeds of
Taxes /
Appropriations
Subject to Limit
Amount Under
the Limit
2015-16 3.82%0.68%4.53%524.19%121,263,600 62,981,924 58,281,676
2016-17 5.37%0.43%5.82%560.52%128,321,142 75,222,871 53,098,271
2017-18 3.69%0.11%3.80%585.62%133,197,345 82,850,044 50,347,301
2018-19 3.67%0.49%4.18%614.28%138,764,994 85,548,494 53,216,500
2019-20 3.85%0.04%3.89%642.07%144,162,953 92,903,301 51,259,652
2020-21 3.73%0.98%4.75%677.31%151,010,693 83,865,039 67,145,654
2021-22 5.73%-0.88%4.80%714.63%158,259,206 87,751,448 70,507,758
2022-23 7.55%-0.92%6.56%768.07%168,641,010 99,465,705 69,175,306
2023-24 4.44%0.00%4.44%806.61%176,128,671 114,872,716 61,255,955
2024-25 3.62%-0.25%3.36%837.08%182,048,268 115,997,004 66,051,264
2025-26 6.44%0.40%6.87%901.42%194,547,265 122,419,426 72,127,839
City of South San Francisco | FY2025-26 Budget Book Page 44
City of South San Francisco | FY2025-26 Budget Book Page 45
FUNDING SOURCES
City of South San Francisco | FY2025-26 Budget Book Page 46
City-wide Budgeted Revenues
Total FY 2025–26 budgeted citywide revenues (excluding interfund transfers but including payments to internal service
funds) are $19.79 million higher than the adopted FY 2024–25 revenues. The primary drivers of this increase include:
. A $6.2 million increase to expected tax revenue to bring it inline with the mid-year adjustment in the General Fund.
. A $1.3 million decrease the expected sale tax revenue for Measure W sales tax.
. A $0.76 million decrease in Community Development Block Grant revenue as annual grant allocations are excluded
from the budget due to the timing of federal award announcements. These funds will be appropriated through a
budget amendment upon grant award.
. A $5.3 million increase in Sewer Enterprise revenue. These re ect both higher operating rate revenue and increased
capital funding from participating agencies.
. A $1.5 million increase in Commercial linkage Impact fee revenue, resulting from a multi-year agreement with a
developer to provide annual payments.
. A $6.7 million increase in the Bene ts fund, due to higher payroll deductions and employer contributions required to
fund expanded employee bene t costs.
56.8% of the citywide revenues budgeted in FY 2025-26 are accounted for by the General Fund ($139.0 million which
excludes transfers in). Transfers in from other funds are excluded from this summary since they do not represent new
revenues coming into the city from external sources, rather they can arti cially increase city-wide revenues, giving the
impression that revenues are higher in a particular fund when those transfers are in fact offset by transfers out (expenditure)
in another fund.
244 ,734 ,933 $19,794,974
(8.80% vs. prior year)
Budgeted City-wide Revenues vs Historical Actuals
Actual Budgeted
FY2024 FY2025 FY2026
$0
$50M
$100M
$150M
$200M
$250M
$300M
$350M
City of South San Francisco | FY2025-26 Budget Book Page 47
Budgeted Revenues by Fund
General Fund (100) (56.8%)General Fund (100) (56.8%)General Fund (100) (56.8%)
Internal Service Fund (15.4%)Internal Service Fund (15.4%)Internal Service Fund (15.4%)
Sewer Enterprise Fund (710) (14.8%)Sewer Enterprise Fund (710) (14.8%)Sewer Enterprise Fund (710) (14.8%)
Measure W (101) (6%)Measure W (101) (6%)Measure W (101) (6%)
Developer Deposits (1%)Developer Deposits (1%)Developer Deposits (1%)
Common Greens MaintenanceCommon Greens Maintenance
District Funds (0.9%)District Funds (0.9%)
Common Greens Maintenance
District Funds (0.9%)
Gas Tax Fund (0.9%)Gas Tax Fund (0.9%)Gas Tax Fund (0.9%)
General Fund (100)$147,975,169 $132,759,677 $142,989,079 $138,994,897 4.7%
Measure W (101)$15,773,938 $16,000,000 $14,500,000 $14,645,200 -8.5%
American Rescue Plan Act $4,988,611 $0 $0 $0 0%
Affordable Housing Fund $25,449 $0 $0 $277,700 N/A
Park In-Lieu Fee Fund
Park In-Lieu Fee Zone 1 Fund (206)$6 $0 $0 $0 0%
Park In-Lieu Fee Zone 2 Fund (207)$545 $0 $0 $0 0%
Park In-Lieu Fee Zone 4 Fund (209)$93,838 $0 $0 $0 0%
Total Park In-Lieu Fee Fund:$94,389 $0 $0 $0 0%
Gas Tax Fund $2,073,224 $2,100,300 $2,100,300 $2,145,000 2.1%
Measure A-1/2 Transportation Sales Tax $2,466,962 $2,106,000 $2,106,000 $2,134,700 1.4%
Road Mntc & Rehab (Sb1)$1,834,632 $1,696,230 $1,696,230 $1,738,000 2.5%
Smc Measure W 1/2 Cent Sales Tax $1,140,687 $974,258 $974,258 $956,780 -1.8%
Community Development Block Grant $254,638 $761,019 $761,019 $5,000 -99.3%
Common Greens Maintenance District
Funds
West Park Maint Dist 3 (231)$1,131,095 $1,057,877 $1,057,877 $1,057,877 0%
Stonegate Ridge Maint (232)$389,537 $354,310 $354,310 $354,310 0%
Willow Gardens Maint (233)$186,801 $115,586 $115,586 $115,586 0%
West Park Maint Dist 1&2 (234)$723,135 $690,973 $690,973 $690,973 0%
Total Common Greens Maintenance
District Funds:$2,430,568 $2,218,746 $2,218,746 $2,218,746 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 48
Oyster Point CFD Special Tax B $199,016 $200,000 $200,000 $200,000 0%
City Housing Fund $301,534 $182,000 $182,000 $182,000 0%
Solid Waste Reduction $228,666 $344,900 $344,900 $344,900 0%
Supplemental Law Enforcement
Services $188,029 $160,000 $160,000 $160,000 0%
Developer Deposits $930,151 $1,593,682 $1,593,682 $2,500,000 56.9%
City Programs Special Rev Fund $2,258,969 $0 $0 $0 0%
Transit Station Enhancement In-Lieu
Fee $115,379 $0 $0 $0 0%
Sewer Capacity Charges $1,976,092 $1,300,000 $1,300,000 $1,300,000 0%
Park Land Acquisition Fee $137,615 $0 $0 $0 0%
Park Construction Fee $2,619,888 $0 $0 $0 0%
E. Of 101 Sewer Impact Fees Fund $1,095,485 $0 $0 $0 0%
E. Of 101 Traffic Impact Fees $1,537,998 $0 $0 $0 0%
Public Safety Impact Fee $574,675 $0 $0 $0 0%
Bicycle And Pedestrian Impact Fee
Fund $26,222 $0 $0 $0 0%
Commercial Linkage Impact Fee $7,365,537 $0 $0 $1,500,000 N/A
Library Impact Fee $39,629 $0 $0 $0 0%
Citywide Transportation Impact Fee $10,502,836 $0 $0 $0 0%
Cultural Arts Impact Fee Fund $519,579 $0 $0 $0 0%
Child Care Impact Fees Fund $1,089,174 $0 $0 $0 0%
Oyster Point Interchange Impact Fees
Fun $903,281 $0 $0 $0 0%
Capital Improvements (510)$3,750,017 $0 $37,581,902 $0 0%
Capital Infrastructure Reserve Fund
(513)$1,079,323 $0 $54,000 $0 0%
Capital Improvements – Oyster Point
Development (514)$49,152 $0 $0 $0 0%
Capital Improvements – New Police
Station (515)$5,258 $0 $140,000 $0 0%
Capital Improvements Civic Campus
Phase (516)$1,796,924 $0 $1,500,000 $0 0%
Capital Improvements – Civic Campus
Bond-funded (519)$286,849 $0 $0 $0 0%
Capital Improvements - Aquatics
Center Bond-funded (524)$2,214,306 $0 $0 $0 0%
Sewer Enterprise Fund (710)$37,803,463 $30,801,329 $39,151,895 $36,123,685 17.3%
Parking District Fund (720)$1,175,468 $900,000 $900,000 $1,000,000 11.1%
Storm Water Fund (740)$1,095,029 $477,270 $477,270 $477,270 0%
Internal Service Fund
City Service Fund (781)$2,733,285 $2,717,982 $2,717,982 $2,717,982 0%
Self Insurance Fund (782)$7,529,292 $5,299,950 $5,299,950 $5,299,950 0%
Benefits Fund (783)$19,231,931 $15,701,788 $15,701,788 $22,394,000 42.6%
Equipment Replacement (784)$2,804,176 $2,569,579 $2,569,579 $2,569,547 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 49
Information Technology (785)$4,185,439 $3,945,249 $3,945,249 $4,719,575 19.6%
Total Internal Service Fund:$36,484,124 $30,234,547 $30,234,547 $37,701,054 24.7%
PEG Equipment & Access (786)$148,695 $130,000 $130,000 $130,000 0%
Total:$297,556,628 $224,939,958 $281,295,827 $244,734,933 8.8%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (%
Change)
Budgeted Revenues by Type
The chart below illustrates that taxes are the largest source of citywide revenue, making up 50.1% of total revenues. The
second-largest category is Charges for Services, which accounts for 20.7% of total revenues. Of that 20.7%, approximately
70% comes speci cally from Sewer rate revenue. The remaining 29.2% consists of various other sources, including rent,
interest income, franchise fees, nes, licenses and permits, and intergovernmental grants.
50.1%50.1%50.1%
20.7%20.7%20.7%
16.6%16.6%16.6%
4.4%4.4%4.4%
2.8%2.8%2.8%
2.6%2.6%2.6%
2.4%2.4%2.4%
0.4%0.4%0.4%
Taxes
Charges for Services
Other Revenues
Licenses & Permits
Revenue From Other Agencies
Franchise Fees
Interest & Rent
Fines & Forfeitures
City of South San Francisco | FY2025-26 Budget Book Page 50
MillionsFines & Forfeitures
Interest & Rent
Franchise Fees
Revenue From Other Agencies
Licenses & Permits
Other Revenues
Charges for Services
Taxes
FY2024FY2025FY2026$0
$50
$100
$150
$200
$250
$300
$350
Property Tax remains the City’s largest revenue source, projected at $56.9 million for FY 2025-26. Over the past ve years,
property tax revenues have grown at an average annual rate of 6%, fueled by a strong economy and signi cant development
activity. This growth is re ected in the assessed property values in South San Francisco, which increased by 12% in 2023 and
9% in 2024.
However, in 2025, the growth in assessed values slowed sharply to just 2.23%. As a result, staff have projected only a modest
increase in property tax revenue compared to the current year’s adjusted budget. While the growth rate is lower, staff have
revised the forecasting methodology to use the adjusted budget as the baseline, rather than the prior year’s base budget as
was previously done. Since the adjusted budget is signi cantly higher than the base, this change results in a notable
increase when compared to the prior base budget.
Growth in this revenue stream is further constrained by the increasing risk of shortfalls in Property Tax In-Lieu of Vehicle
License Fee (VLF) revenue, driven by the declining number of non-basic aid schools. The State is expected to consider this
claim for appropriation as part of its FY 2025-26 budget. However, at the time of budget adoption, Governor Newsom’s
proposed FY 2025-26 budget does not include any appropriations to cover the FY 2023-24 shortfall, of which the City’s share
is $4.8 million. Although the State has consistently appropriated funding for San Mateo County’s VLF shortfalls since FY
2019-20, these funds are now at signi cant risk due to mounting State budget pressures and a sharp increase in the shortfall
over the past three years. The City has submitted a letter to its state representatives to address this matter. To be
conservative, staff have excluded the FY 2023-24 VLF back ll from the budget but will continue to monitor the situation and
update projections as needed.
Despite these issues, property tax revenues are projected to increase by $6.7 million, which represents a 13.3 percent increase
over the FY 2024-25 adopted budget, primarily due to the City’s growing share of property tax residuals from the former
Redevelopment Agency (RDA). Additionally, if the state back lls the FY 2023-24 VLF shortfall, the City’s projected property
tax revenue will increase by $4.8M.
Sales Tax revenues in the City of South San Francisco have uctuated in response to various economic factors. Since the
adoption of the FY 2024-25 budget, the City’s sales tax consultant has revised projections downward due to rising
unemployment, a shift in consumer spending from taxable goods to non-taxable services, and increasing costs in key areas
such as housing, insurance, groceries, energy, healthcare, and education. By the end of 2024, only 6 of California’s 58
counties reported positive sales tax growth, while 26 counties experienced year-over-year declines of at least 4% in the local
1% Bradley-Burns revenue. Statewide, sales tax revenues have declined for seven consecutive quarters, with an eighth
projected.
City of South San Francisco | FY2025-26 Budget Book Page 51
Consumer sentiment remains one of the most signi cant drivers of sales tax revenue. Amid ongoing uncertainty related to
tariffs and persistent in ationary pressures, consumer spending has slowed, contributing to the deceleration in sales tax
growth and overall revenue performance.
Sales tax revenues in FY 2025-26 are expected to decrease by $2 million, or 8.6 percent, compared to the FY 2024-25 adopted
budget, as discussed during the FY 2024-25 Mid-Year budget meeting in February 2025. The City’s sales tax revenue is
particularly sensitive to gas prices, as gasoline sales tax makes up a signi cant portion of overall sales tax revenue. As such,
any major uctuations in gas prices can directly affect revenue performance. At mid-year, California was experiencing lower
gasoline prices. With the planned closures of re neries in the East Bay, the impact on gasoline price remains to be seen. In
response, and based on updated guidance from the City’s sales tax consultant, a FY 2024-25 mid-year adjustment was made
to revise the sales tax forecast downward. For FY 2025-26, projected sales tax revenue is $21.2 million. While this is $2.0
million lower than the FY 2024-25 adopted budget, it is slightly higher than the revised mid-year estimate. This projection
aligns with the updated trend and re ects a stabilization in revenue following the reclassi cation.
Transient Occupancy Tax (TOT) revenue has experienced a strong recovery since the pandemic, re ecting renewed
domestic travel activity. However, recent declines in international tourism raise concerns, and the full extent of their impact
on TOT revenue remain to be seen. In FY 2024-25, hotel occupancy reached 66 percent. For FY 2025-26, we project a 68%
occupancy rate. Based on this assumption, staff expects TOT revenue to increase by $0.8 million, representing a 5.4%
increase over last year’s adopted budget.
Other Tax revenues, comprised primarily of the Business License Tax and Commercial Parking Tax, continue the upward
trend projected at mid-year. At that time, Business License Tax revenue was revised upward by $1 million. This additional
increase results in a total of $2 million above the prior year’s adopted budget, driven by the voter-approved tax update. Staff
have increased Commercial Parking Tax revenue to match current-year actuals.
Franchise Fee revenues are expected to remain at in FY 2025-26 compared to FY 2024-25. The total includes a one-time
electronic billboard revenue of $1.4 million, which was originally budgeted in FY 2024-25. However, due to delays in receiving
the funds, this amount is being carried forward into FY 2025-26. The revenue is not expected to recur in future years and
should be treated as a one-time adjustment rather than ongoing income.
Licenses and Permit revenues remained relatively stable prior to FY 2022-23, supported by strong construction activity and
robust economic development throughout the City. A surge in permits issued occurred in FY 2022-23 as developers rushed
to submit applications ahead of anticipated building code changes and fee increases, resulting in a temporary spike.
However, rising interest rates driven by persistent in ation beginning in mid-2022, combined with increased market
uncertainty and regional bank failures, created a more challenging environment for developers in FY 2023-24. These
conditions contributed to a slowdown in project activity.
Despite these challenges, staff remains cautiously optimistic about future development but continues to take a conservative
approach to revenue projection. Permit revenues for FY 2024-25 were adopted at $13.2 million and later adjusted upward to
$13.6 million at mid-year. However, for FY 2025-26, permit revenues are projected to decline by $2.5 million, bringing the total
to $10.7 million. This represents a signi cant decrease by the Building Division, partially offset by increases from the Fire and
Public Works departments. The overall decline re ects continued softness in the development market, driven by persistently
high interest rates and ongoing economic uncertainty.
Intergovernmental revenue primarily consists of grants and includes mutual aid cost recovery for the Fire Department’s
response to disasters outside the City. This revenue has been increased by $400 thousand to align with the four-year
historical trend. However, the traf c signal maintenance fee, previously budgeted at $275 thousand, will no longer be
recorded as intergovernmental revenue and has been reduced to $0. The FY 2025-26 budget also includes the continuation
of two multi-year library grants totaling $232 thousand. As a result, the net projected increase in intergovernmental revenue
is $285 thousand, or 10.7%, when compared to the FY 2024-25 adopted budget.
Charges for Services for FY 2025-26, staff expect to see variable changes across different departments. Economic and
Community Development (ECD) and Parks and Recreation (P&R) are projected to have increases of 86% and 3% respectively.
ECD’s increase is due to the expectation that more projects will start over next year. However, the City anticipates lower
revenue from the Fire Department for their participation in the ambulance program of about $350 thousand, a 9% decrease
from the FY 2024-25 adopted budget.
Use Money & Property is budgeted at the same level as FY 2024–25. The primary source of revenue for this category is
investment in the U.S. Treasuries and high-quality agency bonds, as required by statute. Given recent volatility in U.S.
Treasury yields and other xed-income markets, staff recommends maintaining a at projection for now, but will monitor
the market condition and provide an update during the mid-year review.
City of South San Francisco | FY2025-26 Budget Book Page 52
Revenue Source
Taxes
Property Tax $59,203,084 $52,618,746 $59,518,746 $59,298,746 12.7%
Sales Tax $42,427,133 $42,428,258 $38,928,258 $39,084,680 -7.9%
Transient Occupancy Tax $14,922,567 $14,500,000 $14,836,000 $15,286,000 5.4%
Business License $3,175,739 $3,500,000 $4,500,000 $5,500,000 57.1%
Commercial Parking Tax $3,502,031 $2,950,000 $2,950,000 $3,250,000 10.2%
Other Taxes $199,016 $200,000 $200,000 $200,000 0%
Total Taxes:$123,429,570 $116,197,004 $120,933,004 $122,619,426 5.5%
Franchise Fees $5,441,536 $6,325,000 $6,325,000 $6,325,000 0%
Total Franchise Fees:$5,441,536 $6,325,000 $6,325,000 $6,325,000 0%
Licenses & Permits $13,979,027 $13,160,152 $13,620,152 $10,743,000 -18.4%
Total Licenses & Permits:$13,979,027 $13,160,152 $13,620,152 $10,743,000 -18.4%
Fines & Forfeitures $482,657 $876,000 $876,000 $876,500 0.1%
Total Fines & Forfeitures:$482,657 $876,000 $876,000 $876,500 0.1%
Revenue From Other
Agencies $21,450,144 $7,126,394 $43,417,453 $6,942,704 -2.6%
Total Revenue From Other
Agencies:$21,450,144 $7,126,394 $43,417,453 $6,942,704 -2.6%
Charges for Services $53,803,899 $43,032,679 $56,533,339 $50,744,654 17.9%
Total Charges for Services:$53,803,899 $43,032,679 $56,533,339 $50,744,654 17.9%
Interest & Rent $19,564,629 $5,107,000 $6,451,000 $5,977,000 17%
Total Interest & Rent:$19,564,629 $5,107,000 $6,451,000 $5,977,000 17%
Other Revenues $59,405,166 $33,115,729 $33,139,879 $40,506,649 22.3%
Total Other Revenues:$59,405,166 $33,115,729 $33,139,879 $40,506,649 22.3%
Total Revenue Source:$297,556,628 $224,939,958 $281,295,827 $244,734,933 8.8%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 53
FUND SUMMARIES
City of South San Francisco | FY2025-26 Budget Book Page 54
Budgeted Expenditures Summary - All Funds
Summary
The City of South San Francisco is projecting $277.8 million of revenue, including Transfers In, in FY 2025-26, which
represents a 6.4% increase over the prior year. Budgeted expenditures are projected to increase by 16% to $302.8 million in
FY 2025-26.
Expenditures by Fund
General Fund (100) (50.4%)General Fund (100) (50.4%)General Fund (100) (50.4%)
Sewer Enterprise Fund (710) (14.5%)Sewer Enterprise Fund (710) (14.5%)Sewer Enterprise Fund (710) (14.5%)
Benefits Fund (783) (7.3%)Benefits Fund (783) (7.3%)Benefits Fund (783) (7.3%)
Capital Improvements (5.1%)Capital Improvements (5.1%)Capital Improvements (5.1%)
Measure W (101) (4.4%)Measure W (101) (4.4%)Measure W (101) (4.4%)
Debt Service Fund (461) (4.4%)Debt Service Fund (461) (4.4%)Debt Service Fund (461) (4.4%)
Self Insurance Fund (782) (2.4%)Self Insurance Fund (782) (2.4%)Self Insurance Fund (782) (2.4%)
Park Construction Fee (1.7%)Park Construction Fee (1.7%)Park Construction Fee (1.7%)
Information Technology (785) (1.6%)Information Technology (785) (1.6%)Information Technology (785) (1.6%)
E. Of 101 Sewer Impact Fees Fund (1.1%)E. Of 101 Sewer Impact Fees Fund (1.1%)E. Of 101 Sewer Impact Fees Fund (1.1%)
City Service Fund (781) (0.9%)City Service Fund (781) (0.9%)City Service Fund (781) (0.9%)
Measure A-1/2 TransportationMeasure A-1/2 Transportation
Sales Tax (0.8%)Sales Tax (0.8%)
Measure A-1/2 Transportation
Sales Tax (0.8%)
General Fund (100)$140,132,398 $145,441,280 $161,279,144 $152,532,413 4.9%
Measure W (101)$11,811,216 $16,368,350 $23,207,872 $13,415,968 -18%
American Rescue Plan Act $4,988,611 $0 $0 $0 0%
Affordable Housing Fund $129,657 $243,791 $266,091 $0 -100%
Park In-Lieu Fee Fund
Park In-Lieu Fee Zone 4 Fund (209)$1,562,752 $0 $486,997 $0 0%
Total Park In-Lieu Fee Fund:$1,562,752 $0 $486,997 $0 0%
Gas Tax Fund $1,719,093 $1,635,000 $2,343,922 $1,810,000 10.7%
Measure A-1/2 Transportation Sales Tax $793,183 $2,180,847 $7,083,494 $2,310,847 6%
Road Mntc & Rehab (Sb1)$469,146 $900,001 $5,403,558 $2,300,000 155.6%
Smc Measure W 1/2 Cent Sales Tax $840,764 $1,899,999 $2,596,799 $500,000 -73.7%
Community Development Block Grant $136,124 $556,019 $807,311 $0 -100%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs.
FY2026 Budgeted
(% Change)
City of South San Francisco | FY2025-26 Budget Book Page 55
Common Greens Maintenance District
Funds
West Park Maint Dist 3 (231)$1,327,588 $896,243 $1,153,243 $1,097,708 22.5%
Stonegate Ridge Maint (232)$283,600 $367,414 $385,504 $260,579 -29.1%
Willow Gardens Maint (233)$101,290 $132,351 $182,351 $109,294 -17.4%
West Park Maint Dist 1&2 (234)$767,891 $767,850 $973,850 $714,652 -6.9%
Total Common Greens Maintenance
District Funds:$2,480,369 $2,163,858 $2,694,948 $2,182,234 0.8%
Oyster Point CFD Special Tax B $134,910 $200,000 $311,000 $311,000 55.5%
City Housing Fund $234,327 $546,138 $573,707 $493,261 -9.7%
Solid Waste Reduction $390,195 $596,118 $888,247 $391,373 -34.3%
Supplemental Law Enforcement Services $188,029 $160,000 $160,000 $160,000 0%
Developer Deposits $456,506 $1,076,300 $1,858,698 $1,112,994 3.4%
City Programs Special Rev Fund $5,539,783 $321,000 $1,709,979 $328,000 2.2%
Sewer Capacity Charges $3,652 $3,727 $3,727 $3,727 0%
Park Land Acquisition Fee $313,453 $0 $2,998,966 $0 0%
Park Construction Fee $645,532 $650,000 $1,196,463 $5,066,279 679.4%
E. Of 101 Sewer Impact Fees Fund $7,979 $6,003,727 $1,944,400 $3,403,727 -43.3%
E. Of 101 Traffic Impact Fees $2,944,200 $203,727 $11,470,855 $3,727 -98.2%
Public Safety Impact Fee $415,771 $441,634 $545,890 $0 -100%
Bicycle And Pedestrian Impact Fee Fund $0 $0 $156,915 $0 0%
Commercial Linkage Impact Fee $8,031,560 $713,309 $1,654,267 $658,075 -7.7%
Citywide Transportation Impact Fee $686,799 $2,250,000 $14,121,131 $1,200,000 -46.7%
Cultural Arts Impact Fee Fund $200,000 $183,500 $183,500 $396,737 116.2%
Child Care Impact Fees Fund $39,769 $3,727 $3,727 $3,727 0%
Oyster Point Interchange Impact Fees
Fun $884,000 $0 $0 $0 0%
Capital Improvements
Capital Improvements (510)$22,497,959 $8,029,104 $99,697,805 $13,516,279 68.3%
Capital Infrastructure Reserve Fund
(513)$1,935,859 -$561,613 $9,261,293 $1,900,000 -438.3%
Capital Improvements – Oyster Point
Development (514)$8,554,790 $0 $0 $0 0%
Capital Improvements – New Police
Station (515)$226,780 $140,000 $140,000 $0 -100%
Capital Improvements Civic Campus
Phase (516)$8,917,340 $0 $4,375,877 $0 0%
Capital Improvements – Street
Pavement Bond-funded (517)$1,780,047 $0 $0 $0 0%
Capital Improvements – Solar Rooves
Bond-funded (518)$2,025 $0 $0 $0 0%
Capital Improvements – Civic Campus
Bond-funded (519)$4,489,547 $960,000 $960,000 $0 -100%
Capital Improvement - OMP Ballfield
Bond-funded (522)$1,684,251 $0 $0 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs.
FY2026 Budgeted
(% Change)
City of South San Francisco | FY2025-26 Budget Book Page 56
Capital Improvements - Aquatics
Center Bond-funded (524)$5,615,962 $260,886 $260,886 $0 -100%
Total Capital Improvements:$55,704,559 $8,828,377 $114,695,862 $15,416,279 74.6%
Debt Service Fund (461)$11,525,338 $13,231,738 $13,231,738 $13,236,538 0%
Sewer Enterprise Fund (710)$33,783,520 $19,571,706 $67,085,574 $43,775,371 123.7%
Parking District Fund (720)$1,246,723 $1,309,954 $1,521,371 $1,648,524 25.8%
Storm Water Fund (740)$4,131,223 $2,435,222 $6,840,084 $1,472,587 -39.5%
City Service Fund (781)$2,681,323 $2,618,687 $2,618,687 $2,652,337 1.3%
Self Insurance Fund (782)$7,686,062 $7,135,000 $7,135,000 $7,135,000 0%
Benefits Fund (783)$18,077,084 $15,410,332 $15,410,332 $22,105,000 43.4%
Equipment Replacement (784)$1,612,208 $1,460,000 $6,092,220 $1,804,000 23.6%
Information Technology (785)$4,148,359 $4,273,826 $4,590,215 $4,708,478 10.2%
PEG Equipment & Access (786)$22,000 $25,000 $25,000 $325,000 1,200%
Total:$326,798,179 $261,041,893 $485,197,690 $302,863,202 16%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs.
FY2026 Budgeted
(% Change)
Budgeted Expenditures by Type
The charts and table below show that the majority of city-wide budgeted expenditures (52.4%) are salaries and bene ts,
followed by supplies and services (25.3%). The remaining 22.2% is accounted for by all other categories - debt service,
transfers, interdepartmental charges and capital purchases (e.g. new vehicles).
Salaries And Benefits (52.5%)Salaries And Benefits (52.5%)Salaries And Benefits (52.5%)
Supplies And Services (25.3%)Supplies And Services (25.3%)Supplies And Services (25.3%)
Capital Outlay (6.5%)Capital Outlay (6.5%)Capital Outlay (6.5%)
Debt Service (6.2%)Debt Service (6.2%)Debt Service (6.2%)
Transfers (5.2%)Transfers (5.2%)Transfers (5.2%)
Interdepartmental (4.3%)Interdepartmental (4.3%)Interdepartmental (4.3%)
A key driver of rising expenditures in the FY 2025–26 Budget is the continued growth in personnel costs. The budget
currently includes a 3% cost-of-living adjustment (COLA), which adds approximately $3.0 million to the City’s payroll base.
However, this projection may change, as contracts for all bargaining units will expire on June 30, 2025, and are currently
City of South San Francisco | FY2025-26 Budget Book Page 57
being negotiated. In this context, the City must balance scal sustainability with the need to retain and attract a high-quality
workforce.
Healthcare premiums continue to rise this year; however, the rate of increase has tapered off compared to last scal year's
peak. Kaiser's premium, which rose 17% last year, shows no change this year, while Blue Shield's rates increased by 4%, and
dental premium remain unchanged.
The City is also experiencing a sharp rise in its required pension contributions. The total Unfunded Accrued Liability (UAL)
payment to CalPERS in FY 2025–26 is projected at $23.6 million — a $3.7 million or 19% increase over FY 2024–25.
These increases are primarily due to CalPERS’ adjustments in actuarial assumptions—such as lower expected investment
returns and changes in retiree longevity—as well as past investment losses that are now being amortized over time.
Additionally, COLAs for salaries in South San Francisco have exceeded CalPERS’ actuarial assumption of 2.8%[1] which further
increases our UAL payment. Since pension liabilities are closely tied to employee compensation, this higher-than-expected
wage growth has added upward pressure to the UAL. These impacts are compounded by CalPERS’ structured amortization
schedules. CalPERS uses a layered amortization approach to manage gains and losses over time, typically spreading each
year ’s changes over 20 years. These schedules are deliberately backloaded: payments begin at lower amounts and ramp up
over the rst ve years. While this method provides participating agencies with less pension contribution volatility, it does
result in paying more interest than straight-line amortization of investment losses. The City is experiencing the ramp up
period, and payments are rising in FY 2025–26 not only due to new liabilities, but also due to the natural progression of
earlier amortization layers reaching their peak. This structured, escalating curve is intended to smooth volatility over time
but presents near-term budget pressures for the City.
With respect to CalPERS’ investment portfolio performance in the current scal year, while it experienced signi cant paper
losses due to market volatility from federal government tariffs, through May 9, 2025, the market value of CalPERS investment
portfolio is $533.6 billion, which is a 6.1% year to date return on investment (ROI). Of note, it is the deviation between the
discount rate (currently 6.8%) and the ROI that determines whether CalPERS amortizes an investment gain or loss for a scal
year.
Other non-personnel operating costs are also rising. Mid-year adjustments to utility rates have been carried forward into the
new budget, contributing to higher baseline expenses. In addition, ongoing in ation continues to drive up the cost of
supplies, materials, and contracted services, placing additional pressure on the City's operating budget. To help manage
rising costs, the City Manager instructed departments to be highly selective in submitting new requests during the budget
development process –especially those related to staf ng. With limited exception, new position requests were discouraged
in order to contain long-term cost growth and preserve budget exibility. This directive re ects a strategic effort to align the
City’s service levels with available resources, ensuring scal sustainability while minimizing the accumulation of ongoing
obligations in a challenging revenue environment.
[1] https://www.calpers.ca.gov/documents/jrs-actuarial-valuation-2024/download?inline
Expense Objects
Salaries And Benefits $143,281,535 $148,643,791 $149,546,065 $159,137,087 7.1%
Supplies And
Services $102,622,756 $47,020,989 $208,932,818 $76,481,464 62.7%
Debt Service $13,530,339 $18,732,508 $18,732,508 $18,737,058 0%
Capital Outlay $35,906,978 $15,303,387 $79,235,124 $19,555,279 27.8%
Interdepartmental $12,418,905 $12,278,635 $12,278,635 $13,052,930 6.3%
Transfers $19,037,665 $19,062,585 $16,472,540 $15,899,385 -16.6%
Total Expense Objects:$326,798,179 $261,041,893 $485,197,690 $302,863,202 16%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 58
Fund Balance Summary - All Funds
Below is a summary table of estimated FY2025-26 year-end unassigned fund balances for all funds based on the projected
FY2024-25 year-end balances and proposed FY2025-26 revenue and expenditure budgets. Unassigned fund balance is the
classi cation of fund balance that is available for spending and therefore includes all spendable amounts not classi ed as non-
spendable, restricted, committed, or assigned.
City of South San Francisco | FY2025-26 Budget Book Page 59
Citywide Full Time Equivalent Summary
Changes by Department:
Human Resources
+ 0.17 FTE - Annual request for summer intern program.
Economic and Community Development
- 1.0 FTE - Elimination of Promotores position.
Police
- 3.0 FTE - Parking Enforcement Positions eliminated due to transition to contract services.
+ 1.0 FTE - Addition of Crisis Intervention Specialist.
Parks and Recreation
- 8.90 FTE - Reduction in Grant funded positions. Position to be taken to Council in separate budget action.
+ 8.79 FTE - Addition of Aquatics positions to support half-year operations of new aquatic center.
City of South San Francisco | FY2025-26 Budget Book Page 60
Governmental
- Major Funds
Governmental Funds are designated for revenues and expenditures that are classi ed
as government-type activities. These activities, which are nanced primarily through
taxes, provide infrastructure improvements including housing rehabilitation, traf c
improvements, land improvements, park facilities and public facility improvements.
Governmental Funds have been divided into Major and non-Major classi cations. The
Governmental Major funds consist of the General Fund, Measure W Fund, City
Housing Fund, Developer Deposits Fund, Capital Infrastructure Fund, and Capital
Improvement Funds.
City of South San Francisco | FY2025-26 Budget Book Page 61
General Fund
(100)
The General Fund is the main fund of the City’s operating budget. The fund accounts
for revenues such as property tax, sales tax, transient occupancy tax, licenses and
permits, charges for services, grants, rents, interest income and donations, and public
services delivered by departments such as Police, Fire, Library, Parks & Recreation,
Economic & Community Development, and City Administration, outside of those
accounted for in other speci c funds.
Summary
For the FY 2025-26 budget, expenditures are projected to exceed revenues by approximately $12.0 million. However, South
San Francisco remains nancially strong, with a large industrial base anchored by the world’s largest biotechnology research
center, and with a AAA-rated credit rating af rmed just recently by Standard and Poor’s rating agency.
The FY 2025–26 General Plan Budget represents a prudent spending plan that sustains the City’s high-quality of life through
the maintenance of existing service levels and prepares for the operational impacts of new facilities scheduled to come
online during the year.
Despite ongoing challenges from rising service and infrastructure costs, South San Francisco remains in a sound nancial
position. This budget carefully balances the need to address critical operational demands while maintaining investment in
long-term priorities, including capital assets, eet replacements, and information technology.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$50M
$100M
$150M
$200M
City of South San Francisco | FY2025-26 Budget Book Page 62
Budgeted Revenues by Source
The City’s General Fund receives its revenue from taxes, licenses and permit fees, charges for services, grants, and other
sources, as shown by the pie chart below. The City of South San Francisco is projecting $140.5 million of revenue in FY2025-
26, which represents a 2.2% increase ($3.1 million) from the prior year's adopted budget.
The main categories of adjustment are:
. $6.7 million increase in projected Property Tax revenue which is inline with the FY 2024-25 mid-year update.
. $2.0 million decrease in projected Sales Tax revenue, again in line with the FY 2024-25 mid-year update.
. $0.8 million increase in projected Transient Occupancy Tax (TOT)
. $2.0 million increase in projected Business License Tax revenue from budgeted FY 2024-25. This is due to the tax
measure adjustment approved by residents in November of 2024.
. $3.3 million decrease in permit revenue from the Building division. This is based on both an expected reduction in
activity and an adjustment due to the update to the Master Fee schedule approved in FY 2023-24.
. $0.9 million increase in permit revenue from all other divisions.
. $0.6 million increase in use of Money and Property, from increases in expected rent revenue.
. $3.0 million decrease with the removal of transfers from Fund 101, Measure W sales tax measure.
As a result of these adjustments, in the FY2025-26 budget, taxes account for 72.8% of total revenues, which include property
taxes, sales taxes, TOT, parking tax, and business license tax.
The charts and table below provide visual representations of FY2025-26 General Fund sources of revenue.
Taxes (72.8%)Taxes (72.8%)Taxes (72.8%)
Licenses & Permits (7.6%)Licenses & Permits (7.6%)Licenses & Permits (7.6%)
Charges for Services (7.5%)Charges for Services (7.5%)Charges for Services (7.5%)
Franchise Fees (4.4%)Franchise Fees (4.4%)Franchise Fees (4.4%)
Interest & Rent (3.6%)Interest & Rent (3.6%)Interest & Rent (3.6%)
Revenue From Other Agencies (2.1%)Revenue From Other Agencies (2.1%)Revenue From Other Agencies (2.1%)
Transfers (1.1%)Transfers (1.1%)Transfers (1.1%)
Fines & Forfeitures (0.6%)Fines & Forfeitures (0.6%)Fines & Forfeitures (0.6%)
Other Revenues (0.2%)Other Revenues (0.2%)Other Revenues (0.2%)
City of South San Francisco | FY2025-26 Budget Book Page 63
Budgeted Revenues vs Historical by Source
MillionsOther Revenues
Fines & Forfeitures
Transfers
Revenue From Other Agencies
Interest & Rent
Franchise Fees
Charges for Services
Licenses & Permits
Taxes
FY2024FY2025FY2026$0
$25
$50
$75
$100
$125
$150
$175
Revenue Source
Taxes
Property Tax $56,772,516 $50,400,000 $57,300,000 $57,080,000 13.3%
Sales Tax $23,228,075 $23,213,000 $21,213,000 $21,213,000 -8.6%
Transient Occupancy Tax $14,922,567 $14,500,000 $14,836,000 $15,286,000 5.4%
Business License $3,175,739 $3,500,000 $4,500,000 $5,500,000 57.1%
Commercial Parking Tax $3,502,031 $2,950,000 $2,950,000 $3,250,000 10.2%
Total Taxes:$101,600,928 $94,563,000 $100,799,000 $102,329,000 8.2%
Franchise Fees $5,329,885 $6,200,000 $6,200,000 $6,200,000 0%
Total Franchise Fees:$5,329,885 $6,200,000 $6,200,000 $6,200,000 0%
Licenses & Permits $13,979,027 $13,160,152 $13,620,152 $10,743,000 -18.4%
Total Licenses & Permits:$13,979,027 $13,160,152 $13,620,152 $10,743,000 -18.4%
Fines & Forfeitures $480,957 $873,000 $873,000 $873,500 0.1%
Total Fines & Forfeitures:$480,957 $873,000 $873,000 $873,500 0.1%
Revenue From Other
Agencies $6,261,395 $2,664,025 $4,772,002 $2,949,884 10.7%
Total Revenue From Other
Agencies:$6,261,395 $2,664,025 $4,772,002 $2,949,884 10.7%
Charges for Services $12,975,439 $10,562,000 $10,759,275 $10,561,619 0%
Total Charges for Services:$12,975,439 $10,562,000 $10,759,275 $10,561,619 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 64
Interest & Rent $7,054,421 $4,455,000 $5,659,000 $5,055,000 13.5%
Total Interest & Rent:$7,054,421 $4,455,000 $5,659,000 $5,055,000 13.5%
Other Revenues $293,118 $282,500 $306,650 $282,895 0.1%
Total Other Revenues:$293,118 $282,500 $306,650 $282,895 0.1%
Transfers $6,342,328 $4,660,847 $2,321,649 $1,492,847 -68%
Total Transfers:$6,342,328 $4,660,847 $2,321,649 $1,492,847 -68%
Total Revenue Source:$154,317,497 $137,420,524 $145,310,728 $140,487,744 2.2%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 65
Budgeted Expenditures by Department
The City budgets its General Fund expenditures by operating department. Public safety activities (Police and Fire) account
for 54.1% of all General Fund expenditures. Parks and Recreation accounts for 19.1% of budgeted expenditures, Public Works
8.2%, Economic and Community Development at 6.3%, and Library at 6.1%. Administrative departments, which include
Finance, Human Resources, the Of ce of the City Manager and Non-departmental account for 8.9% of expenditures. The
Information Technology department is budgeted and administered in its own fund (see IT fund summary - fund 785),
separate from the General Fund and is therefore not included in this summary.
The FY 2025-26 General Fund expenditure budget is $152.5 million which represents an increase of $7.1 million, or 4.9%,
compared to the prior year's adopted budget. The FY 2025-26 General Fund expenditure budget totals $152.5 million,
re ecting a $7.1 million increase (or 4.9%) over the prior year’s adopted budget. This growth is primarily driven by the General
Fund’s share of 3% Cost-of-Living Adjustments (COLA) for salaries, a $3.7 million increase in pension costs, and the removal of
prior-year cost-reduction measures. However, to re ect recent trends of higher-than-normal staff turnover, the budget
incorporates a 7% vacancy rate, translating to approximately $8 million in anticipated salary savings.
The charts and table below provide visual representations of FY 2025-26 General Fund department allocation of
expenditures.
Police (27.7%)Police (27.7%)Police (27.7%)
Fire (26.4%)Fire (26.4%)Fire (26.4%)Parks & Recreation (19.1%)Parks & Recreation (19.1%)Parks & Recreation (19.1%)
Public Works (8.2%)Public Works (8.2%)Public Works (8.2%)
Economic & Community Development (6.3%)Economic & Community Development (6.3%)Economic & Community Development (6.3%)
Library (6.1%)Library (6.1%)Library (6.1%)
City Manager (3.2%)City Manager (3.2%)City Manager (3.2%)
Finance (2.8%)Finance (2.8%)Finance (2.8%)
Human Resources (2%)Human Resources (2%)Human Resources (2%)
City Attorney (1%)City Attorney (1%)City Attorney (1%)
City of South San Francisco | FY2025-26 Budget Book Page 66
Budgeted Expenditures by Department vs Historical
MillionsNon Expense
Capital Improvement Plan
City Treasurer
City Council
Transfers
City Clerk
Non-Departmental
City Attorney
Human Resources
Finance
City Manager
Library
Economic & Community Development
Public Works
Parks & Recreation
Fire
Police
FY2024FY2025FY2026$0
$50
$100
$150
$-50
$200
Expenditures
City Council $301,415 $298,359 $298,359 $255,018 -14.5%
City Clerk $972,730 $1,281,831 $1,360,831 $1,366,494 6.6%
City Treasurer $170,819 $174,298 $174,298 $220,835 26.7%
City Attorney $1,719,156 $1,458,825 $2,258,825 $1,517,711 4%
City Manager $3,404,533 $3,900,999 $4,296,883 $4,849,323 24.3%
Finance $3,204,236 $3,897,257 $4,227,155 $4,329,481 11.1%
Human Resources $2,609,552 $2,708,481 $2,996,752 $3,039,100 12.2%
Non-Departmental $856,668 $1,394,367 $1,685,629 $1,394,367 0%
Economic & Community
Development $11,123,659 $8,889,240 $11,967,703 $9,607,144 8.1%
Fire $36,717,256 $36,420,902 $38,032,605 $40,214,421 10.4%
Police $37,082,803 $38,204,497 $38,343,810 $42,318,884 10.8%
Public Works $10,126,859 $11,103,629 $14,414,465 $12,553,525 13.1%
Library $7,697,655 $8,860,056 $9,113,582 $9,277,479 4.7%
Parks & Recreation $22,855,889 $26,348,540 $29,493,651 $29,088,632 10.4%
Capital Improvement Plan $735,536 $0 $2,114,596 $0 0%
Transfers $500,000 $500,000 $500,000 $500,000 0%
Non Expense $53,632 $0 $0 -$8,000,000 N/A
Total Expenditures:$140,132,398 $145,441,280 $161,279,144 $152,532,413 4.9%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 67
Budgeted Expenditures by Type
As shown in the pie chart below, salaries and bene ts account for over three-quarters of the total General Fund budgeted
expenditures (76.6%). Supplies and services make up 16.4%, while interdepartmental charges constitute 6.7%. These charges
include expenses for vehicle and equipment replacement, vehicle maintenance, IT services, and insurance. Transfers
represent less than 1% of General Fund expenditures and are used to support the operations of other funds, such as the
Stormwater Fund.
Salaries And Benefits (76.6%)Salaries And Benefits (76.6%)Salaries And Benefits (76.6%)
Supplies And Services (16.4%)Supplies And Services (16.4%)Supplies And Services (16.4%)
Interdepartmental (6.7%)Interdepartmental (6.7%)Interdepartmental (6.7%)
Transfers (0.3%)Transfers (0.3%)Transfers (0.3%)
Expense Objects
Salaries And Benefits $106,245,304 $113,380,617 $114,235,892 $116,858,714 3.1%
Supplies And
Services $22,973,449 $22,055,928 $34,263,358 $25,002,498 13.4%
Capital Outlay $908,909 $0 $2,775,160 $0 0%
Interdepartmental $9,504,735 $9,504,734 $9,504,734 $10,171,201 7%
Transfers $500,000 $500,000 $500,000 $500,000 0%
Total Expense Objects:$140,132,398 $145,441,280 $161,279,144 $152,532,413 4.9%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 68
Fund Balance
The chart and table below show a $12 million, or 42%, reduction in the available, or 'unassigned,' fund balance projected for
FY 2025-26.
Projections
Committed Restricted Nonspendable Unassigned Assigned
FY2024 FY2025 FY2026
$0
$20M
$40M
$60M
$80M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $34,800,000 $29,007,734 $16,963,065 -41.5%
Assigned $27,800,000 $27,800,000 $27,800,000 0%
Committed $0 $0 $0 0%
Restricted $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$62,600,000 $56,807,734 $44,763,065 -21.2%
City of South San Francisco | FY2025-26 Budget Book Page 69
Measure W
(101)
This fund is used to account for revenues and expenditures associated with the
Measure W local half-cent sales tax ballot measure passed by South San Francisco
voters on November 3, 2015. South San Francisco residents approved a half-cent sales
tax for 30 years by an overwhelming majority. The sales tax went into effect April 1,
2016. The adoption of Measure W ensures that the City of South San Francisco will be
able to maintain and enhance locally controlled City services that the community
cares about and has come to expect – including maintaining neighborhood police
patrols/9-1-1 response, programs for seniors/disabled residents, crime/gang
suppression programs, repairing potholes/streets, maintaining youth/teen
educational/recreational programs, providing a police operations center that meets
earthquake safety codes, and other city services.
Summary
In FY 2025-26, the Measure W Fund is projected to receive $14.65 million, which is $1.35 million lower than the prior scal
year. This represents a change of 8.5%. Expenditures are projected to total $13.42 million, which is lower than the prior scal
year. This represents a change of -$2.95 million, or -18.0% due to the elimination of transfer to the General Fund.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$5M
$10M
$15M
$20M
Budgeted Revenues by Source
The FY 2025–26 budget includes $14.65 million in anticipated revenues from Measure W. During the FY 2024–25 mid-year
review, projected revenues were revised downward by $1.5 million, resulting in an updated estimate of $14.5 million. When
compared to the FY 2024-25 adjusted budget, staff are projecting a relatively at revenue for FY 2025-26, re ecting a
conservative approach in light of current economic conditions and historical trends.
City of South San Francisco | FY2025-26 Budget Book Page 70
Budgeted Revenue by Source vs Historical
MillionsTaxes
FY2024FY2025FY2026$0
$2.5
$5
$7.5
$10
$12.5
$15
$17.5
Revenue Source
Taxes $15,773,938 $16,000,000 $14,500,000 $14,645,200 -8.5%
Total Revenue
Source:$15,773,938 $16,000,000 $14,500,000 $14,645,200 -8.5%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 71
Budgeted Expenditures by Type
Measure W funds are unrestricted and may be used for a wide range of municipal needs. Since the measure's passage,
these funds have directly supported major capital improvement projects, including the completed Council Chamber,
Library, and Police Station at the Library | Parks and Recreation Center (L|PR). In addition, Measure W is helping to fund the
Aquatic Center at Orange Memorial Park, which is anticipated to open in FY 2025-26.
Bond Issuance:
2020A - $43.9 million in bonds in February 2020 to nance costs for the Library | Parks and Recreation Center (L|PR)
(Fund 519) and the new police station (Fund 515).
2021A - $86.4 million in May 2021 for continued funding for the L|PR as well as to fund an expanded street
rehabilitation program (Fund 517) and the installation of solar roofs at the LPR and City corporation yard (Fund 518).
2022A - $65.4 million in May 2022 to fund a new Aquatic Center (Fund 524), playground (Fund 523), and Ball eld (Fund
522) at Orange Memorial Park, and two replacement bridges over Colma Creek (Fund 525).
Bond Repayment and Transfers
Revenues generated from the Measure W sales tax serve as the primary source for repaying bond obligations. In FY 2025-26,
bond repayments are budgeted at $13.2 million. These are shown as "Transfers" to the Debt Service Fund (Fund 461), from
which the actual bond payments are made. By comparison, FY 2024-25 budgeted $13.0 million in bond repayments. The
increase in FY 2025-26 is due to the expiration of capitalized interest associated with the 2022A Bonds. As those capitalized
interest payments have now concluded, the City must begin using its own revenue to make the required payments.
Elimination of General Fund Transfer
The reduction in total transfers from FY 2024-25 to FY 2025-26 is primarily due to the elimination of a $3 million transfer to
the General Fund. This transfer was originally included to help back ll the structural de cit. However, as part of the FY 2024-
25 mid-year budget review, the transfer was removed and that change has been carried forward into the FY 2025-26 budget.
The decision re ects a growing preference to preserve their use for voter-approved capital investments and debt
repayment. This approach supports long-term nancial transparency and aligns with best practices in the stewardship of
dedicated revenue sources.
Salaries and Bene ts
The remaining Salaries and Bene ts expenditures re ect staff time dedicated to the management and oversight of bond-
funded projects.
Transfers (98.7%)Transfers (98.7%)Transfers (98.7%)
Salaries And Benefits (1.3%)Salaries And Benefits (1.3%)Salaries And Benefits (1.3%)
City of South San Francisco | FY2025-26 Budget Book Page 72
Budgeted Expenditures by Type vs Historical
MillionsCapital Outlay
Salaries And Benefits
Transfers
FY2024FY2025FY2026$0
$2.5
$5
$7.5
$10
$12.5
$15
$17.5
Expense Objects
Salaries And
Benefits $166,630 $397,499 $397,499 $179,430 -54.9%
Capital Outlay $3,357,837 $0 $9,839,521 $0 0%
Transfers $8,286,750 $15,970,851 $12,970,851 $13,236,538 -17.1%
Total Expense
Objects:$11,811,216 $16,368,350 $23,207,872 $13,415,968 -18%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 73
Fund Balance
Revenues budgeted for Measure W are anticipated to be slightly higher than expenses, with no use of reserves required. As
a result, the fund balance is projected to increase slightly in FY2025-26.
Projections
Assigned Committed Restricted Nonspendable Unassigned
FY2024 FY2025 FY2026
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $10,801,037 $13,011,216 $14,240,448 9.4%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$10,801,037 $13,011,216 $14,240,448 9.4%
Changes and Highlights
Transfer:
$13,236,538 - Debt Service for 2020A, 2021A, 2022A lease revenue bonds.
City of South San Francisco | FY2025-26 Budget Book Page 74
City Housing
Fund (241)
Up until Redevelopment Agencies were abolished in FY 2011-12 by the State of
California under ABx1 26, the City set aside 20% of Redevelopment property taxes to
fund the provision of new affordable housing units, as well as the operation and
maintenance of housing stock that the Redevelopment Agency had already funded.
That fund was formerly called the Low/Moderate Income Housing Fund. With its
source of funding eliminated, the City Council voted to take on the operations of the
former housing units by becoming the Successor Housing Agency to the
Low/Moderate Income Housing Fund. The City Housing Fund is funded primarily by
rental revenues received by the City for those occupied housing units. Any shortfall
between the rents received and the operating and maintenance costs of those
housing units is funded by either one-time grants or the General Fund.
Summary
In FY 2025-26, the City Housing Fund is projected to receive $0.18 million, which is unchanged compared to the prior scal
year. Expenditures are projected to total $0.49 million, which is lower than the prior scal year. This represents a change of
-$0.05 million, or -9.7%.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
City of South San Francisco | FY2025-26 Budget Book Page 75
Budgeted Revenue by Source
The pie chart below shows that 91.8% of revenue in FY 2025-26 is budgeted to come from interest income on City-advanced
loans and rental payments, while 8.2% is expected from the fund's allocated share of interest earnings on the City's
investments.
Interest & Rent (91.8%)Interest & Rent (91.8%)Interest & Rent (91.8%)
Other Revenues (8.2%)Other Revenues (8.2%)Other Revenues (8.2%)
Budgeted Revenue by Source vs Historical
MillionsOther Revenues
Interest & Rent
FY2024FY2025FY2026$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Revenue Source
Interest & Rent $301,534 $167,000 $167,000 $167,000 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 76
Other Revenues $0 $15,000 $15,000 $15,000 0%
Total Revenue
Source:$301,534 $182,000 $182,000 $182,000 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 77
Budgeted Expenditures by Type
In FY 2025-26, 59.4% of the expenditure budget will be spent on the salaries and bene ts for City employees working on the
programs related to the City Housing Fund. 39.1% of the budget will be on supplies and services expenditures to support
that work, with just 1.5% on general City administrative overhead.
Salaries And Benefits (59.4%)Salaries And Benefits (59.4%)Salaries And Benefits (59.4%)
Supplies And Services (39.1%)Supplies And Services (39.1%)Supplies And Services (39.1%)
Interdepartmental (1.5%)Interdepartmental (1.5%)Interdepartmental (1.5%)
In FY 2024-25 there was an increase in salary and bene t expenses due to personnel cost in ation and additional staff to
manage this program. This included part of the ECD Director and an Admin Assistant I personnel costs. For FY 2025-26,
there is a decrease in $52,877 compared to last year's adopted budget due to transitioning positions into the General Fund.
City of South San Francisco | FY2025-26 Budget Book Page 78
Budgeted Expenditures by Type vs Historical
MillionsInterdepartmental
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expense Objects
Salaries And Benefits $9,390 $345,758 $345,758 $292,881 -15.3%
Supplies And
Services $217,632 $192,925 $220,494 $192,925 0%
Interdepartmental $7,305 $7,455 $7,455 $7,455 0%
Total Expense Objects:$234,327 $546,138 $573,707 $493,261 -9.7%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 79
Fund Balance
The Fund Balance of the City Housing Fund shows continued decline as expenditures outpace revenues.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $2,191,576 $1,234,605 $923,344 -25.2%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$2,191,576 $1,234,605 $923,344 -25.2%
Changes and Highlights
FY 2025-26
Personnel:
Slight adjustment to staff allocation, resulting in a reduction in payroll.
FY 2024-25
Personnel:
Signi cant increase in staf ng levels, re ecting expanded program needs.
City of South San Francisco | FY2025-26 Budget Book Page 80
Developer
Deposits /
Contributions,
Permit
Program
Maint Fee,
General Plan
Maint Fee
(270/271/272)
This fund accounts for deposits paid by developers for review of planning applications
and contributions made by developers related to development agreements signed
with the City. Historically, principal reserves include the General Plan Maintenance
Reserve and the Permit Program Maintenance Reserve.
Summary
In Fiscal Year 2025-26, combined revenues from Developer Deposits and Contributions—including the General Plan
Maintenance Fee and the Permit Program Maintenance Fee—are projected to total $2.5 million, marking an increase of $0.9
million over the previous scal year. Expenditures are anticipated to reach $1.1 million, a modest rise over the prior year. This
results in a net change of $0.36 million, or 3.4%.
While these fees are currently reported under Developer Deposits in Fund 270, through the budget to segregate the
revenues and expenditures:
Permit Program Maintenance Fee transactions will be allocated to Fund 271.
General Plan Maintenance Fee transactions will be allocated to Fund 272.
This segregation aims to enhance nancial transparency and improve transaction ef ciency.
Permit Program Maintenance Fee (Fund 271)
The Permit Program Maintenance Fee supports the development, enhancement, and maintenance of the City's permit
processing systems, including software platforms that facilitate ef cient service delivery. This fee is assessed on applicable
permits to ensure that the permitting infrastructure remains current, secure, and user-friendly. Funds collected are
deposited into Fund 271, which is earmarked for technology and programmatic improvements related to permit services.
General Plan Maintenance Fee (Fund 272)
The General Plan Maintenance Fee is a charge imposed on development projects to fund the ongoing maintenance and
periodic updates of the City's General Plan. This fee ensures that the City can adapt to evolving community needs, comply
with state mandates, and implement long-term planning goals. The fee is calculated as a percentage of the project's
construction valuation and is collected at the time of building permit issuance. Revenues from this fee are allocated to Fund
272, dedicated exclusively to General Plan-related activities.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
City of South San Francisco | FY2025-26 Budget Book Page 81
City of South San Francisco | FY2025-26 Budget Book Page 82
Revenues by Source
Historically, revenues from the Permit Program Maintenance Fee and General Plan Maintenance Fee have been budgeted
under both Other Revenues and Charges for Services. Beginning in FY 2025-26, these revenues will be consistently classi ed
as Charges for Services to more accurately re ect their purpose.
Budgeted and Historical 2026 Revenues by Source
MillionsInterest & Rent
Other Revenues
Charges for Services
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
$2.5
$3
City of South San Francisco | FY2025-26 Budget Book Page 83
Budgeted Expenditures by Type
For FY 2025-26 the bar chart below shows the increase in Salaries and Bene ts being covered by this Fund. This is due to
staf ng cost increases needed to manage developer projects in FY 2025-26. With the new funds, transactions will occur
directly in the associated funds and will no longer be transfers.
Budgeted and Historical Expenditures by Type
MillionsCapital Outlay
Transfers
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$1
$0.25
$0.5
$0.75
$1.25
Expense Objects
Salaries And
Benefits $302,050 $571,300 $571,300 $613,894 7.5%
Supplies And
Services $147,059 $205,000 $535,392 $499,100 143.5%
Capital Outlay $7,397 $0 $144,006 $0 0%
Transfers $0 $300,000 $608,000 $0 -100%
Total Expense Objects:$456,506 $1,076,300 $1,858,698 $1,112,994 3.4%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 84
Fund Balance
Name FY 2025 FY 2026 % Change
270 - Developer Funded Planning and Engineering 1,861,858 1,042,964 -44%
271 - Permit Program Maintenance Fee 409,191 115,091 -72%
272 - General Plan Maintenance Fee 3,791,073 6,291,073 66%
Changes and Highlights
None
City of South San Francisco | FY2025-26 Budget Book Page 85
Capital
Improvements
(510)
The Capital Improvement Program (CIP) Fund (Fund 510) is the main CIP fund where
the majority of CIP project expenditures are recorded. CIP projects are appropriated
on a multi-year basis; therefore, any unspent budget in one year can be carried
forward into the next. This fund does not include capital projects that are bond-
funded - these projects have their own individual funds.
The new budget re ects new appropriations only, with no carryforward
appropriations from the prior year. The nal actual amount of carryforward
appropriations will be determined during the year-end closing process and will be
re ected in the new year's adjusted budget.
Summary
In FY 2025-26, the Capital Improvements Program (CIP) Fund is projected to receive $13.52 million, which is $5.49 million
higher than the prior scal year. This represents a change of 68.3%. Expenditures are projected to total $13.52 million, an
increase of $5.49 million, or 68.3%, over the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$5M
$10M
$15M
$20M
$25M
City of South San Francisco | FY2025-26 Budget Book Page 86
Budgeted Revenues by Source
All of the $13.5 million of revenue for this fund is transfers from other funds such as Impact Fee funds, Infrastructure
Reserves, Measure A, and Measure W. There is no grant funding budgeted to be received from other agencies at this time
for capital projects.
Budgeted Revenues by Source vs Historical
MillionsRevenue From Other Agencies
Transfers
FY2024FY2025FY2026$0
$5
$10
$15
$20
In reference to the table below, the FY 2025-26 budgeted revenues show an increase compared to the FY 2024-25 adopted
budget, and a large difference to the FY 2024-25 amended budget which includes carryover budgets for CIP projects from
previous years and additional budget amendments made during the scal year. Much of what is not spent during the year
due to the multi-year nature of CIP projects will be rolled forward into FY 2025-26 amended budget and beyond as the
projects progress.
Revenue Source
Revenue From Other
Agencies $3,750,017 $0 $32,683,083 $0 0%
Charges for Services $0 $0 $4,898,819 $0 0%
Transfers $14,006,280 $7,683,387 $62,474,810 $13,516,279 75.9%
Total Revenue Source:$17,756,297 $7,683,387 $100,056,712 $13,516,279 75.9%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 87
Budgeted Expenditures by Type
Budgeted expenditures for this fund generally match the funding when the budget is adopted to maintain a balanced fund.
Expenditures budgeted for FY 2025-26 are $13.5 million. In addition, during the closing process of the previous scal year,
prior year appropriations for individual capital projects are rolled over to the new scal year and can be spent when needed.
Additional budget amendments can also occur during the year allowing additional expenditures from this fund (matched
by funding from sources outside the CIP fund). The size of the CIP budget varies from year to year depending on the project
pipeline, progression of existing approved projects, and changes in the infrastructure needs of the City.
Budgeted Expenditures by Type vs. Historical
MillionsCapital Outlay
Supplies And Services
FY2024FY2025FY2026$0
$5
$10
$15
$20
$25
Expense Objects
Supplies And
Services $22,207,113 $8,029,104 $98,238,346 $13,516,279 68.3%
Capital Outlay $290,846 $0 $1,459,460 $0 0%
Total Expense Objects:$22,497,959 $8,029,104 $99,697,805 $13,516,279 68.3%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 88
Fund Balance
Because revenues in CIP Fund 510 are programmed to match expenditures on a project-by-project basis, the fund does not
carry a year-end balance. This approach ensures that all incoming resources are allocated directly to capital improvement
projects, with no surplus or reserve accumulated within the fund.
Projections
Unassigned Assigned Committed Restricted Nonspendable
FY2024 FY2025 FY2026
$0
$5M
$10M
$15M
$20M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $16,962,157 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$16,962,157 $0 $0 0%
City of South San Francisco | FY2025-26 Budget Book Page 89
Changes and Highlights
FY 2025-26 Capital Projects:
Amount Project Name Project#
$ 300,000 Colma/SSF ERC Bicycle and Pedestrian Improvement tr2415
350,000 Smart Corridor tr2002
100,000 Traf c Studies and Grant Support tr2406
250,000 Miscellaneous Traf c Improvements tr2301
200,000 Junipero Serra Blvd / Westborough Blvd Cooridor Feasibility Project st2301
300,000 Citywide Miscellaneous Striping st2602
100,000 Tranforan Ave Reconstruction st2601
180,000 Playground Surfacing: City Hall Tot Lot, Avalon Park, Westborough Park pk2602
20,000 Orange Memorial Park Stormwater Capture Project sd1801
1,500,000 Underground Utilities District Rule 20A for Mission Road st1904
200,000 Bridge Preventive Maintenance Program st1703
1,000,000 2026 Pavement Repair and Crack Seal st2605
200,000 2027 Surface Seal st2604
150,000 Citwide Trip Hazard st2603
3,300,000 2026 Surface Seal Project st2505
300,000 Linden Park Project pk2305
3,000,000 Cypress and Pine Park Renovation Project pk2601
1,666,279 Centennial Trail Improvements pk2302
400,000 Dedicated Pickleball Courts pk2501
$ 13,516,279 Total
City of South San Francisco | FY2025-26 Budget Book Page 90
Capital
Infrastructure
Reserve Fund
(513)
The City employed a number of strategies to mitigate the nancial impact of the
Great Recession; one of which was to defer building and facility maintenance. A
recent analysis indicated that city-wide infrastructure liabilities were created as a
result of the recession mitigation strategy. The Capital Infrastructure Reserve was
created at the end of Fiscal Year 2013-14 to address these city-wide infrastructure
maintenance liabilities. The reserve is funded by surplus General Fund revenue that is
allocated by City Council.
Summary
In FY 2025-26, the Capital Infrastructure Reserve Fund is projected to receive $0, which is unchanged compared to the prior
scal year. Expenditures are projected to total $1.90 million.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$-1000000
$-500000
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of South San Francisco | FY2025-26 Budget Book Page 91
Budgeted Expenditures by Type
The Capital Infrastructure Reserve Fund holds a Fund Balance that allows City Council to provide funding for strategic
capital projects as part of the budget as well as on an as-needed basis during the year by Budget Amendment. The chart
and table below shows that FY 2025-26 budgeted expenditures, as in prior years, are transfers out to other funds for the
purpose of Capital Outlay.
Transfers out are shown as Capital Outlay, for projects, primarly in Fund 510. New project budgets from Fund 513 are shown
below in the changes and highlights section.
Budgeted Expenditures vs Historical
MillionsSupplies And Services
Capital Outlay
FY2024FY2025FY2026$-1
$-0.5
$0
$0.5
$1
$1.5
$2
$2.5
Expense Objects
Supplies And
Services $5,181 $0 $1,612,169 $0 0%
Capital Outlay $1,930,678 -$561,613 $7,649,125 $1,900,000 -438.3%
Total Expense Objects:$1,935,859 -$561,613 $9,261,293 $1,900,000 -438.3%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 92
Fund Balance
The chart below illustrates the declining fund balance of the Capital Infrastructure Reserve Fund in recent years, re ecting
the use of funds to support various capital improvement projects across the City. The projected increase in fund balance for
FY 2024-25 is primarily due to the de-appropriation of select projects during the FY 2024-25 budget adoption process and
further de-appropriation as part of the year-end review. These actions temporarily restore available reserves while allowing
for the reassessment and reprioritization of capital funding needs.
Projections
Assigned Committed Restricted Nonspendable Unassigned
FY2024 FY2025 FY2026
$0
$2M
$4M
$6M
$8M
$10M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $4,377,511 $8,879,508 $6,979,508 -21.4%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$4,377,511 $8,879,508 $6,979,508 -21.4%
Changes and Highlights
Capital:
$ 180,000 - pk2602 - Playground Surfacing: City Hall Tot Lot, Avalon Park, Westborough Park
20,000 - sd1801 - Orange Memorial Park Stomrwater Capture Project
1,500,000 - st1904 - Underground Utilties District Rule 20A for Mission Road
200,000 - st1703 - Bridge Preventative Maintenance Program
$1,900,000
City of South San Francisco | FY2025-26 Budget Book Page 93
Capital
Improvements
- Civic
Campus
Phase I -
Measure W-
funded (516)
This fund was created to account for expenditures related to the Civic Campus Phase
I project that were nanced solely by Measure W revenues. Expenditures funded by
bond nancing are accounted for in a separate fund.
Summary
The Civic Campus Project, also known as the Library | Parks and Recreation Center (L|PR) opened in October 2023 and the
project is substantially completed and all necessary appropriations have been made. As a result, the FY 2025-26 revenue and
expenditure budgets are zero.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
City of South San Francisco | FY2025-26 Budget Book Page 94
Fund Balance
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$2M
$4M
$6M
$8M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $7,224,672 $718,610 $718,610 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$7,224,672 $718,610 $718,610 0%
City of South San Francisco | FY2025-26 Budget Book Page 95
Capital
Improvements
- Bond-funded
(515/517/518/
519/522/523/
524/525)
These funds were created to account for the funding of speci c capital projects
through the issuance of municipal bonds, as follows:
515 - Capital Improvements - Police Station
517 - Capital Improvements - City Street Paving Program
518 - Capital Improvements - Solar Rooves Installation (City Corp Yard & LPR)
519 - Capital Improvements - Civic Center Campus - Phase II
522 - Capital Improvements - Orange Memorial Park Ball eld
523 - Capital Improvements - Orange Memorial Park Playground Replacement
524 - Capital Improvements - New Aquatics Center
525 - Capital Improvements - Colma Creek Bridge Replacement
Summary
The FY 2025-26 budget includes no revenue or expenditures for this fund since all bond proceeds were received and
expended in the prior years.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$5M
$10M
$15M
City of South San Francisco | FY2025-26 Budget Book Page 96
Budgeted Revenue by Fund
For FY 2025-26, there will be no revenue received by the bond-funded Capital Improvement funds since the proceeds from
the bond issuances were received and recognized as revenue in prior years. Those proceeds are held in the funds and drawn
down upon as expenditures are incurred. The proceeds will be used in the funds for their respective projects.
Bond Issuance:
2020A - $43.9 million in bonds in FY2019-20 to help fund Library | Parks and Rec Center (L|PR) (fund 519) and the new
police station (fund 515).
2021A - $86.4 million in FY2020-21 continued funding for the LPR as well as to fund an expanded street rehabilitation
program (fund 517) and the installation of solar roofs at the LPR and City corporation yard (fund 518).
2022A - $65.4 million in FY2021-22 to fund a new Aquatic Center (fund 524), a new playground (fund 523)and Ball eld
(fund 522) at Orange Memorial Park and two replacement bridges over Colma Creek (fund 525).
Revenues generated from the Measure W sales tax are the prime source for servicing the bond repayments which are
budgeted to be $18.7 million in FY2025-26 and show as transfers out to the debt service fund (fund 461) from which
payments are ultimately made.
Fund Balance
All funds in Fund 515 - Capital Improvements - Police Station are depleted, completing the project. Fund 519 - Capital
Improvements - Civic Center Campus - Phase II has a decline in fund balance of 17% due to capital funding. These funds are for
bond nancing where all proceeds have been received, it is anticipated that all funds will be expended.
Name FY 2023 FY 2024 FY 2025 FY 2026 % Change
Restricted
515 - Capital Improvements - Police Station 361,625 140,000 ---100%
517 - Capital Improvements - City Street Paving Program 2,907,723 491,213 491,213 -0%
518 - Capital Improvements -
Solar Rooves Installation (City Corp Yard & LPR)1,992,800 1,709,784 1,709,784 1,709,784 0%
519 - Capital Improvements - Civic Center Campus - Phase II 10,262,879 5,718,457 4,758,457 886,043 -17%
522 - Capital Improvements - Orange Memorial Park Ball eld 3,483,805 1,721,330 1,721,330 865,073 0%
523 - Capital Improvements -
Orange Memorial Park Playground Replacement 2,200,000 2,200,000 2,200,000 2,200,000 0%
524 - Capital Improvements - New Aquatics Center 52,044,635 48,095,877 47,834,991 8,293,182 -1%
525 - Capital Improvements - Colma Creek Bridge Replacement 1,500,000 1,500,000 1,500,000 1,500,000 0%
Total:$76,144,672 $68,801,333 $67,440,447 $15,454,081 -2%
Changes and Highlights
FY 2025-26 Expenditures:
None.
FY 2024-25 Expenditures:
$ 140,000 - Bond interest earnings used to complete the police station project.
$ 960,000 - Bond interest earnings used to complete the L|PR project.
$ 260,886 - Debt service payments from the Aquatics Center Fund (524) which shows the capitalized interest payment on the
2022A bonds.
$1,360,886 TOTAL
City of South San Francisco | FY2025-26 Budget Book Page 97
Governmental
- non-Major
Funds
Governmental Funds are designated for revenues and expenditures that are classi ed
as government-type activities. These activities, which are nanced primarily through
taxes, provide infrastructure improvements including housing rehabilitation, traf c
improvements, land improvements, park facilities and public facility improvements.
Governmental Funds have been divided into Major and non-Major classi cations. The
Governmental non-Major funds consists of the Park-In-Lieu funds, Gas Tax Fund,
Measure A Fund, Road Maintenance & Rehabilitation Act (SB1) Fund, Measure W
Fund, Community Development Block Grant Fund, Common Greens Maintenance
District funds, Solid waste Reduction Fund, Supplemental Law Enforcement Fund,
City Programs Fund, Sewer Capacity Charge Fund, and Consolidated Impact Fees
Fund.
City of South San Francisco | FY2025-26 Budget Book Page 98
American
Rescue Plan
Act Special
Revenue
Fund (201)
This Special Revenue fund was created to receive $12.28 million allocated by the US
Treasury to the City of South San Francisco as part of the American Rescue Plan Act
passed in March 2021. Treasury has issued a Final Rule document which stipulates
how these funds can be spent to help the City recover from the impacts of the
COVID-19 pandemic.
Summary
This special revenue fund consists of one-time federal money received in FY 2020-21 and fully expended or obligated by FY
2023-24. As a result, there were no revenues nor expenditures in this fund for FY 2024-25, and none are expected in FY 2025-
26. Of the total funds, $1.2 million was obligated for the City's Fiber Optic Cable and Critical City Sites Network Design Project,
which is expected to be completed prior to the end of 2026, as required.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
$5M
$6M
Budgeted Revenues by Source
Cash received from the US Treasury is held in the fund as Deferred Revenue on the balance sheet and only recognized when
expenditures are incurred. As a result, total revenues for prior years are equal to expenditures.
Revenue Source
Revenue From Other
Agencies $4,988,611 $0 $0 $0 0%
Total Revenue Source:$4,988,611 $0 $0 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Budgeted Expenditures by Type
All expenditures from this Fund are for activities permitted under the American Rescue Plan Act. For FY 2025-26, all funds
have been previously allocated, and so no additional expenditures are budgeted.
City of South San Francisco | FY2025-26 Budget Book Page 99
Expense Objects
Transfers $4,988,611 $0 $0 $0 0%
Total Expense
Objects:$4,988,611 $0 $0 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Fund Balance
As revenues are matched to expenditures, there is never a fund balance in this fund. However, as noted above, of the $12.28
million allocated to the City, all but $1.2 million has been spent. The remaining amount has been obligated for the City's ber
optic project and is expected to be fully expended by the federal deadline.
City of South San Francisco | FY2025-26 Budget Book Page 100
Affordable
Housing
Fund (205)
The housing requirement in the City provides that 20% of new residential housing
units (for projects of four or more units) be affordable. The in-lieu fees accounted for
in this fund (in-lieu of production of affordable housing units by the developer)
provide new residential development's share of affordable housing units.
Summary
Expenditures in the Affordable Housing Trust Fund are typically appropriated concurrently with the acceptance of federal
housing grant awards from HUD. Due to the timing of the grant award process this year, the associated revenues and
expenditures are not re ected in the adopted FY 2025-26 budget. Instead, they will be incorporated through a budget
amendment once the grant is awarded.
Historically, Fund 205 has been supported by irregular and unpredictable revenues, similar to an impact fee structure. As a
result, these revenues are not budgeted in advance. However, beginning in FY 2024-25, a new ongoing revenue source has
been added: rental income from City-owned property located at 226–246 Grand Avenue, which is expected to generate
approximately $260,000 annually and is included in the budget for FY 2025-26.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
Affordable Housing Fund (205) Comprehensive Summary
Beginning Fund Balance:$689,312 $389,630 $389,630 $443,514
Revenues
Interest & Rent $25,449 $0 $0 $260,000
Other Revenues $0 $0 $0 $17,700
Total Revenues:$25,449 $0 $0 $277,700
Expenditures
Salaries And Benefits $1,156 $92,741 $92,741 $0
Supplies And Services $128,501 $151,050 $173,350 $0
Total Expenditures:$129,657 $243,791 $266,091 $0
Total Revenues Less Expenditures:-$104,208 -$243,791 -$266,091 $277,700
Ending Fund Balance:$585,104 $145,839 $123,539 $721,214
Name FY2024 Actual FY2025 Adopted Budget FY2025 Adjusted Budget FY2026 Budgeted
City of South San Francisco | FY2025-26 Budget Book Page 101
Fund Balance
The revenue source for this fund has historically been only an in-lieu fee, which is dif cult to forecast, so these totals show a
"worst-case" scenario. Beginning in FY 2024-25 rent from the City owned 226-246 Grand Ave has been added to the fund.
Since there is no operating reserve in this fund, it is appropriate to allocate all reserves. Given the new revenue source and as
yet unallocated expenses, the fund balance is shown as increasing for FY 2025-26.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $389,630 $443,514 $721,214 62.6%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$389,630 $443,514 $721,214 62.6%
Changes and Highlights
FY 2025-26
No expenses budgeted, they will be incorporated through a budget amendment once the City's Housing and Urban
Development (HUD) grant is awarded.
City of South San Francisco | FY2025-26 Budget Book Page 102
Park In-Lieu
Fees Fund
(206/207/209)
The City’s ordinance, as authorized by the Quimby Act, requires park land dedication
in proposed residential subdivision or payment of an in-lieu fee. In the event the
proposed residential subdivision is less than 50 parcels, the City may only require the
payment of an in-lieu fee. The fees may only be used for acquiring land and
developing new park and recreation facilities, or for the rehabilitation and
enhancement of existing neighborhood parks, community parks, and recreational
facilities.
Summary
As with FY 2024-25, the FY 2025-26 budget includes no revenue or expenditures for these funds.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
City of South San Francisco | FY2025-26 Budget Book Page 103
Fund Balance
Name FY 2023 FY 2024 FY 2025 FY 2026 % Change
Restricted
Park In-Lieu Fee Zone 1 Fund (206)----N/A
Park In-Lieu Fee Zone 2 Fund (207)80,786 80,786 76,117 76,117 0%
Park In-Lieu Fee Zone 3 Fund (209)2,453,224 403,475 649,789 649,798 0%
Total:2,534,010 484,261 725,915 725,915 0%
Changes and Highlights
No operating activities are projected for FY 2025-26.
City of South San Francisco | FY2025-26 Budget Book Page 104
Gas Tax Fund
(210)
The Gas Tax is the City's share of the state tax collected on gasoline purchases.
Distributed by the State of California, these funds are used for the maintenance and
improvment of streets, sidewalks, storm systems, and related infrastructure.
Summary
In FY 2025-26, the Gas Tax Fund is projected to receive $2.15 million, which is $0.04 million higher than the prior scal year.
This represents a change of 2.1%. Expenditures are projected to total $1.81 million, an increase of $0.18 million, or 10.7%, over
the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of South San Francisco | FY2025-26 Budget Book Page 105
Budgeted Revenues by Source
The chart and table below show that the vast majority of the FY2025-26 budget revenue is received from other agencies. $1.8
million is to be received from the State of California, which is the agency responsible for distributing the City's share of taxes
received from the purchases of gasoline at fuel stations by consumers, and $0.25 million is budgeted to be received from the
City/County Association of Governments (C/CAG) for congestion relief and traf c-related activities. A small amount of
revenue is to be received in this fund ($15,000) from interest generated on City investments.
Budgeted Revenues by Source vs Historical
MillionsInterest & Rent
Revenue From Other Agencies
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
$2.5
Revenue Source
Revenue From Other
Agencies $2,043,296 $2,085,300 $2,085,300 $2,130,000 2.1%
Interest & Rent $29,928 $15,000 $15,000 $15,000 0%
Total Revenue Source:$2,073,224 $2,100,300 $2,100,300 $2,145,000 2.1%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 106
Budgeted Expenditures by Type
All of the $1.81 million FY 2025-26 budget expenditures are transfers out to other funds. $920,000 is budgeted for a transfer
out to the General Fund and $670,000 as a transfer out as a general subsidy to the City's Storm Water fund, which relies on
the revenue for Storm Water operations and related capital projects. The remaining $220,000 is budgeted as a transfer out
for Capital Improvement.
Budgeted Expenditures vs Historical
MillionsCapital Outlay
Transfers
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
Expense Objects
Capital Outlay
TRANSFER OUT TO CAPITAL
IMPROV $128,488 $45,000 $753,922 $220,000 388.9%
Total Capital Outlay:$128,488 $45,000 $753,922 $220,000 388.9%
Transfers
TRANSFER OUT TO GENERAL
FUND $920,605 $920,000 $920,000 $920,000 0%
TRANSFER OUT TO STORM
WATER FD $670,000 $670,000 $670,000 $670,000 0%
Total Transfers:$1,590,605 $1,590,000 $1,590,000 $1,590,000 0%
Total Expense Objects:$1,719,093 $1,635,000 $2,343,922 $1,810,000 10.7%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 107
Fund Balance
After a drop in budgeted fund balance in FY 2023-24 due to expenditures exceeding revenues, the fund balance is projected
to continue to recover in FY 2025-26 as revenues will exceed expenditures due to limited funding of CIP projects.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$1M
$250K
$500K
$750K
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $45,530 $606,467 $941,467 55.2%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$45,530 $606,467 $941,467 55.2%
Changes and Highlights
FY25-26 Capital Project Transfers:
Amount Project Name Project#
$ 120,000 Citywide Miscellaneous Striping st2602
100,000 Tanforan Ave Reconstruction st2601
$ 220,000 Total
City of South San Francisco | FY2025-26 Budget Book Page 108
Measure A-1/2
Cent
Transportation
Sales Tax (211)
Measure A is a voter-approved half-cent sales tax in San Mateo County. Originally
approved in 1988, and set to expire in 2008, the measure was reauthorized by voters
in 2004 to continue through 2033. The sales tax revenue is distributed by the County
and is used to fund road and traf c improvements, as well as the South City Shuttle.
Summary
In FY 2025-26, the Measure A - 1/2 Transportation Sales Tax is projected to receive $2.13 million, which is $0.03 million higher
than the prior scal year. This represents a change of 1.4%. Expenditures are projected to total $2.3 million, an increase of
$0.13 million, or 6.0%, over the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
City of South San Francisco | FY2025-26 Budget Book Page 109
Budgeted Revenues by Source
The chart and table below show that revenue in the Measure A fund comes primarily from taxes (98.8%), speci cally a half-
cent County sales tax. The remaining revenue budget is a share of interest income generated from the investment of City
funds.
Budgeted and Historical Revenues by Source
MillionsInterest & Rent
Taxes
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
$2.5
$3
Revenue Source
Taxes $2,203,772 $2,081,000 $2,081,000 $2,109,700 1.4%
Interest & Rent $263,190 $25,000 $25,000 $25,000 0%
Total Revenue
Source:$2,466,962 $2,106,000 $2,106,000 $2,134,700 1.4%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 110
Budgeted Expenditures by Type
$2.31 million is included in the FY 2025-26 budget for Measure A expenditures, all of which are transfers out to other
funds. $0.3 million of these transfers is to the General Fund for operation of the South City Shuttle. $2.03 million is to be
transferred out for various Capital Improvement Projects, which include $0.5 million for pavement repair and crack seal,
$0.33 million for citywide trip hazard and miscellaneous striping, and $1.2 million for surface seal ($1.0 million for 2026, and
$0.2 million for 2027).
Budgeted Expenditures vs Historical
MillionsTransfers
Capital Outlay
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
$2.5
Expense Objects
Capital Outlay
TRANSFER OUT TO CAPITAL
IMPROV $520,071 $1,900,000 $6,802,647 $2,030,000 6.8%
Total Capital Outlay:$520,071 $1,900,000 $6,802,647 $2,030,000 6.8%
Transfers
TRANSFER OUT TO
GENERAL FUND $273,112 $280,847 $280,847 $280,847 0%
Total Transfers:$273,112 $280,847 $280,847 $280,847 0%
Total Expense Objects:$793,183 $2,180,847 $7,083,494 $2,310,847 6%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 111
Fund Balance
Available fund balance will decline slightly in FY2025-26 due to expenditures exceeding revenues but will remain
comparable with the prior year.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $1,742,805 $2,258,391 $2,082,244 -7.8%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$1,742,805 $2,258,391 $2,082,244 -7.8%
Changes and Highlights
$1,000,000 - 2026 Street Surface Seal (st2505)
500,000 - 2026 Pavement Repair and Crack Seal (st2605)
200,000 - 2027 Surface Seal (st2604)
180,000 - Citywide Miscellaneous Striping (st2602)
150,000 - Citywide Trip Hazard (st2603)
$2,030,000 TOTAL CIP
City of South San Francisco | FY2025-26 Budget Book Page 112
Road
Maintenance
& Rehab
(SB1) (212)
Senate Bill (SB) 1, Chapter 5, Statutes of 2017, created the Road Maintenance and
Rehabilitation Program to address deferred maintenance of the California State
Highway system and the local street and road system. These funds may be used for
basic road maintenance, rehabilitation, and critical safety projects within the local
streets and roads system.
Summary
In FY 2025-26, the Road Maintenance & Rehabilitation (SB1) Fund is projected to receive $1.74 million, which is $0.04 million
higher than the prior scal year. This represents a change of 2.5%. Expenditures are projected to total $2.3 million, which is
higher than the prior scal year. This represents a change of $1.4 million, or 155.6%.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
City of South San Francisco | FY2025-26 Budget Book Page 113
Budgeted Revenues by Source
$1.74 million in revenue is expected to be received by the SB1 fund in FY 2025-26 which is higher than the prior year by $0.04
million. 100% of the revenue is received directly from the state of California to fund street and road improvement programs.
Budgeted Revenues by Source vs Historical
MillionsInterest & Rent
Revenue From Other Agencies
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
Revenue Source
Revenue From Other
Agencies $1,676,727 $1,696,230 $1,696,230 $1,738,000 2.5%
Interest & Rent $157,905 $0 $0 $0 0%
Total Revenue Source:$1,834,632 $1,696,230 $1,696,230 $1,738,000 2.5%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 114
Budgeted Expenditures by Type
FY2025–26 will see increase spending on street resurfacing projects from this fund. All FY2025–26 expenditures, totaling $2.3
million, are shown as a transfer to Fund 510 (Capital Projects Fund) to support the 2026 Street Surface Seal project ST2505.
Budgeted Expenditures vs Historical
MillionsCapital Outlay
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
$2.5
Expense Objects
Capital Outlay $469,146 $900,001 $5,403,558 $2,300,000 155.6%
Total Expense
Objects:$469,146 $900,001 $5,403,558 $2,300,000 155.6%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 115
Fund Balance
Following the projected negative balance in this fund for FY 2023-24 due to the $5 million adjusted FY 2023-24 budget,
expenditures for road projects are reduced in FY 2024-25 to allow the fund balance to return to a positive $1.7 million. For FY
2025-26 all reserves and incoming revenue have been allocated to projects. Since there is no operating reserve in this fund, it
is appropriate to allocate all reserves.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$-750000
$-500000
$-250000
$0
$250K
$500K
$750K
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $-565,470 $576,375 $14,375 -97.5%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$-565,470 $576,375 $14,375 -97.5%
Changes and Highlights
$2,300,000 - 2026 Street Surface Seal (st2505)
$2,300,000 Total CIP
City of South San Francisco | FY2025-26 Budget Book Page 116
SMC Measure
W 1/2 Cent
Sales Tax
(213)
San Mateo County Measure W is a half-cent sales tax for congestion relief and road
repair. The measure was approved by San Mateo County voters in November 2018.
The sales tax revenues generated are distributed by the County, with a portion
allocated to cities based on a speci c formula.
Summary
In FY 2025-26, the SMC Measure W 1/2 Cent Sales Tax is projected to receive $0.96 million, which is $0.02 million lower than
the prior scal year. This represents a change of 1.8%. Expenditures are projected to total $0.50 million, an decrease of -$1.40
million, or 73.7%, over the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
City of South San Francisco | FY2025-26 Budget Book Page 117
Budgeted Revenues by Source
$0.96 million is budgeted in tax revenue to be received by this fund from San Mateo County in FY 2025-26.
Budgeted Revenues vs Historical by Source
MillionsInterest & Rent
Taxes
FY2024FY2025FY2026$0
$0.25
$0.5
$0.75
$1
$1.25
Revenue Source
Taxes $1,035,179 $974,258 $974,258 $956,780 -1.8%
Interest & Rent $105,508 $0 $0 $0 0%
Total Revenue
Source:$1,140,687 $974,258 $974,258 $956,780 -1.8%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 118
Budgeted Expenditures by Type
$0.5 million in projects is shown as a transfer to Fund 510 (Capital Projects Fund) for the 2026 Pavement Repair and Crack
Seal project (ST2605).
Budgeted Expenditures vs Historical
MillionsCapital Outlay
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
Expense Objects
Capital Outlay $840,764 $1,899,999 $2,596,799 $500,000 -73.7%
Total Expense
Objects:$840,764 $1,899,999 $2,596,799 $500,000 -73.7%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 119
Fund Balance
The entire fund balance of the SMC Measure W Half Cent Sales Tax Fund is restricted to congestion relief and transit capital
improvements, as approved by voters in 2018. The chart below illustrates a signi cant increase in the fund balance due to
the reduction in allocation of funds for capital improvement projects in FY 2025-26. Since there is no operating reserve in
this fund, it is appropriate to allocate all reserves.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $1,210,937 $428,359 $885,139 106.6%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$1,210,937 $428,359 $885,139 106.6%
Changes and Highlights
$ 500,000 - 2026 Pavement Repair and Crack Seal, (st2605)
$ 500,000 Total CIP
City of South San Francisco | FY2025-26 Budget Book Page 120
Community
Development
Block Grant
(222)
The Community Development Block Grant (CDBG) is a federally funded program
administered by the Department of Housing and Urban Development (HUD). This
program supports the improvement of housing and commercial facilities and
provides grants to local nonpro t agencies.
Summary
The Community Development Block Grant (CDBG) fund is primarily used to manage grants from the Department of
Housing and Urban Development (HUD). This year, given the timing of the grant award process, the revenue and expenses
associated with those grants are not included in the budget and will be added at the time of the grant award through a
budget amendment process.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
City of South San Francisco | FY2025-26 Budget Book Page 121
Budgeted Revenues by Source
With the expected grant from HUD not included in the current budget, due to the uncertainty fo the grant funding at the
time of budget preparation, the only remaining revenue source is rent. The Economic and Community Development (ECD)
department will bring HUD grant award information and amounts separately for Council adoption.
Budgeted Revenues by Source
Interest & Rent (100%)Interest & Rent (100%)Interest & Rent (100%)
Budgeted Revenue by Source vs Historical
MillionsRevenue From Other Agencies
Charges for Services
Interest & Rent
FY2024FY2025FY2026$0
$0.2
$0.4
$0.6
$0.8
Revenue Source
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 122
Revenue From Other
Agencies $240,767 $556,019 $556,019 $0 -100%
Charges for Services $0 $200,000 $200,000 $0 -100%
Interest & Rent $13,871 $5,000 $5,000 $5,000 0%
Total Revenue Source:$254,638 $761,019 $761,019 $5,000 -99.3%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Budgeted Expenditures by Type
All budgeted expenditures are classi ed under the supplies and services category. The FY 2025-26 budget does not include
the expected grant award, and therefore does not include the expenses to be offset by those grants. Once ECD receives
con rmation of HUD grant award amounts, they will bring this budget separately to Council for adoption.
Budgeted Expenditures by Type vs Historical
MillionsSalaries And Benefits
Supplies And Services
FY2024FY2025$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
Expense Objects
Salaries And
Benefits $18,208 $0 $0 $0 0%
Supplies And
Services $117,916 $556,019 $807,311 $0 -100%
Total Expense Objects:$136,124 $556,019 $807,311 $0 -100%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 123
Fund Balance
After maintaining a negative fund balance for several years, this Fund is projected to end FY 2024-25 with a slightly positive
balance, which carries forward through FY 2025-26. Since this fund does not maintain an operating reserve and is intended
solely to track the receipt and expenditure of federal grant revenues, it is appropriate for the fund to operate with a near-zero
balance. All available reserves are allocated to support grant-funded activities, ensuring full utilization of available resources
in alignment with grant requirements.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$-250000
$-200000
$-150000
$-100000
$-50000
$0
$50K
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $-205,000 $15,264 $20,264 32.8%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$-205,000 $15,264 $20,264 32.8%
Changes and Highlights
The Community Development Block Grant (CDBG) fund is primarily used to manage grants from the Department of Housing
and Urban Development (HUD). This year, given the timing of the grant award process, the revenue and expenses associated
with those grants are not included in the budget and will be added at the time of the grant award through a budget
amendment process.
City of South San Francisco | FY2025-26 Budget Book Page 124
Common
Greens
Maintenance
Districts
(231/232/
233/234)
There are four Common Greens Maintenance Districts within the
City: West Park 3 (Fund 231), Stonegate Ridge (Fund 232), Willow Gardens
(Fund 233), and West Park 1 & 2 (Fund 234). The funding for these
maintenance districts comes from a portion of the 1% property tax levy on
the assessed value paid by the parcel owners. The property tax that funds
these maintenance districts is diverted from the City’s portion of property
taxes that would otherwise go to the General Fund. These funds provide
for sidewalk, parks, and tree maintenance within each of the maintenance
districts.
Summary
In FY 2025-26, the Common Greens Maintenance Districts are projected to receive $2.22 million, which is unchanged
compared to the prior scal year. Expenditures are projected to total $2.18 million, an increase of $0.02 million, or 0.8%, over
the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
Budgeted Revenues by Source
The $2.2 million of budgeted revenues in these four maintenance district funds is through taxation, i.e. a portion of the
property tax levy on property parcels paid by property owners.
Revenue Source
Taxes $2,430,568 $2,218,746 $2,218,746 $2,218,746 0%
Total Revenue
Source:$2,430,568 $2,218,746 $2,218,746 $2,218,746 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
Revenue by Fund
City of South San Francisco | FY2025-26 Budget Book Page 125
Budgeted and Historical 2026 Revenue by Fund
MillionsWillow Gardens Maint (233)
Stonegate Ridge Maint (232)
West Park Maint Dist 1&2 (234)
West Park Maint Dist 3 (231)FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
$2.5
$3
West Park Maint Dist 3
(231)$1,131,095 $1,057,877 $1,057,877 $1,057,877 0%
Stonegate Ridge Maint
(232)$389,537 $354,310 $354,310 $354,310 0%
Willow Gardens Maint
(233)$186,801 $115,586 $115,586 $115,586 0%
West Park Maint Dist 1&2
(234)$723,135 $690,973 $690,973 $690,973 0%
Total:$2,430,568 $2,218,746 $2,218,746 $2,218,746 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Expenditures by Fund
City of South San Francisco | FY2025-26 Budget Book Page 126
Budgeted and Historical 2026 Expenditures by Fund
MillionsWillow Gardens Maint (233)
Stonegate Ridge Maint (232)
West Park Maint Dist 1&2 (234)
West Park Maint Dist 3 (231)FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
$2.5
$3
West Park Maint Dist 3
(231)$1,327,588 $896,243 $1,153,243 $1,097,708 22.5%
Stonegate Ridge Maint
(232)$283,600 $367,414 $385,504 $260,579 -29.1%
Willow Gardens Maint
(233)$101,290 $132,351 $182,351 $109,294 -17.4%
West Park Maint Dist 1&2
(234)$767,891 $767,850 $973,850 $714,652 -6.9%
Total:$2,480,369 $2,163,858 $2,694,948 $2,182,234 0.8%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 127
Budgeted Expenditures by Type
The charts and tables below show that in FY 2025-26, 33.5% of the expenditure budget within these four maintenance
district funds is for salaries and bene ts of City staff working to help maintain these districts. 45.5% is for supplies and
services to support that work, with the remainder (21%) for interdepartmental charges such as general administration
overhead.
Supplies And Services (45.5%)Supplies And Services (45.5%)Supplies And Services (45.5%)
Salaries And Benefits (33.5%)Salaries And Benefits (33.5%)Salaries And Benefits (33.5%)
Interdepartmental (21%)Interdepartmental (21%)Interdepartmental (21%)
Budgeted Expenditures by Type vs Historical
MillionsCapital Outlay
Interdepartmental
Salaries And Benefits
Supplies And Services
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
$2.5
$3
City of South San Francisco | FY2025-26 Budget Book Page 128
Expense Objects
Salaries And Benefits $1,055,597 $781,077 $781,077 $730,453 -6.5%
Supplies And
Services $936,674 $924,078 $993,078 $993,078 7.5%
Capital Outlay $37,910 $0 $462,090 $0 0%
Interdepartmental $450,189 $458,703 $458,703 $458,703 0%
Total Expense Objects:$2,480,369 $2,163,858 $2,694,948 $2,182,234 0.8%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Fund Balance
For the West Park Maint District 3, the West Park Main Distrct 3 which will decline 36%, but remain above the FY 2024 year-end
balance. For the other funds in this group, there is a slight adjustment to the fund balance.
Name FY2024 FY2025 FY2026 % Change
Restricted
West Park Maint Dist 3 (fund 231)53,107 110,683 70,852 -36%
Stonegate Ridge Maint (fund 232)1,975,633 1,963,702 2,067,433 5%
Willow Gardens Maint (fund 233)378,211 455,851 462,143 1%
West Park Maint Dist 1&2 (fund 234)1,789,752 1,520,395 1,496,716 -1%
Total:4,196,703 4,251,592 $4,097,143 1%52
Changes and Highlights
FY 2025-26 Changes & Highlights:
Positions:
None
Supplies and Services:
None
City of South San Francisco | FY2025-26 Budget Book Page 129
Oyster Point
CFD Special
Tax B (236)
This fund accounts for tax revenue owed to the City related to the Oyster Point
Community Facilities District (CFD), which was created in FY 2021-22 for the
development of the Oyster Point area within the City by the Kilroy Realty Group.
Special Tax B is levied to cover CFD-related maintenance and administrative costs.
Summary
In FY 2025-26, the Oyster Point CFD Special Tax B (For City) is projected to receive $0.20 million, which is unchanged
compared to the prior scal year. Expenditures are projected to total $0.31 million, an increase of $0.11 million, or 55.5%, over
the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
Budgeted Revenues by Source
City of South San Francisco | FY2025-26 Budget Book Page 130
Budgeted Revenues vs Historical
MillionsTaxes
FY2024FY2025FY2026$0
$0.05
$0.1
$0.15
$0.2
$0.25
Revenue Source
Taxes $199,016 $200,000 $200,000 $200,000 0%
Total Revenue
Source:$199,016 $200,000 $200,000 $200,000 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
Budgeted Expenditures by Type
Expenditures in this fund fall into two primary categories: (1) water utility expenses, previously not included in the budget,
but adjsuted during the FY 2024-25 mid-year and to be included ongoing, which total $111,000, and (2) $200,000 for contract
services associated with the fund’s operations and oversight.
City of South San Francisco | FY2025-26 Budget Book Page 131
Budgeted Expenditures vs Historical
MillionsSupplies And Services
FY2024FY2025FY2026$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Expense Objects
Supplies And
Services $134,910 $200,000 $311,000 $311,000 55.5%
Total Expense Objects:$134,910 $200,000 $311,000 $311,000 55.5%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 132
Fund Balance
The inclusion in water utility expenses is expected to draw the fund balance down to nearly zero by the end of FY 2025-26.
However, revenues are projected to increase in FY 2026-27, which will help offset future draws on reserves and support
ongoing fund stability.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $166,754 $119,860 $8,860 -92.6%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$166,754 $119,860 $8,860 -92.6%
Changes and Highlights
None
City of South San Francisco | FY2025-26 Budget Book Page 133
Solid Waste
Reduction
(250)
The Solid Waste Management Fund is primarily funded from a dedicated fee
payment made by the South San Francisco Scavenger Company, the City’s exclusive
solid waste management franchise. Funding pays for monitoring and remediation
costs associated with the closed Oyster Point land ll and for other solid waste
reduction efforts. Additional revenue comes from forfeited solid waste deposits,
which are used to further the City's solid waste diversion goals.
Summary
In FY 2025-26, the Solid Waste Reduction is projected to receive $0.34 million, which is unchanged compared to the prior
scal year. Expenditures are projected to total $0.39 million, which is lower than the prior scal year. This represents a
change of -$0.20 million, or -34.4%.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
City of South San Francisco | FY2025-26 Budget Book Page 134
Budgeted Revenues by Source
Franchise fees paid by South San Francisco Scavenger Company is the primary source of revenue for the Solid Waste Fund,
for FY 2025-26 this revenue remains at for the third scal year in a row.
Additionally, in FY 2024-25 there was a budgeted $124,820 state grant (appearing as revenue from other agencies) which we
have kept in the budget for FY 2025-26.
Budgeted Revenues vs Historical
MillionsRevenue From Other Agencies
Charges for Services
FY2024FY2025FY2026$0
$0.1
$0.2
$0.3
$0.4
Revenue Source
Revenue From Other
Agencies $0 $124,820 $124,820 $124,820 0%
Charges for Services $228,666 $220,080 $220,080 $220,080 0%
Total Revenue Source:$228,666 $344,900 $344,900 $344,900 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 135
Budgeted Expenditures by Type
For FY 2025-26, expenses related to services are reduced as revenues do not support the ongoing operating expenses. Staff
payroll have been reallocated from this fund and there is no captial outlay. The remaining 7.5% of expense is for
interdepartmental transfer
Supplies And Services (92.5%)Supplies And Services (92.5%)Supplies And Services (92.5%)
Interdepartmental (7.5%)Interdepartmental (7.5%)Interdepartmental (7.5%)
Budgeted Expenditures vs Historical
MillionsSalaries And Benefits
Capital Outlay
Interdepartmental
Supplies And Services
FY2024FY2025FY2026$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
City of South San Francisco | FY2025-26 Budget Book Page 136
Expense Objects
Salaries And Benefits $0 $44,745 $44,745 $0 -100%
Supplies And
Services $308,253 $362,150 $654,279 $362,150 0%
Capital Outlay $53,308 $160,000 $160,000 $0 -100%
Interdepartmental $28,633 $29,223 $29,223 $29,223 0%
Total Expense Objects:$390,195 $596,118 $888,247 $391,373 -34.3%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 137
Fund Balance
An 18% decline in Fund Balance in FY2025-26 is projected primarily due to normal operating costs exceeding the franchise
fees to be collected from South San Francisco Scavenger Company. This is an ongoing draw from the fund and as the
reserve exhausts, the General Fund will have to carry and additional burden. Since there is no operating reserve in this fund,
it is appropriate to allocate all reserves.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
$500K
$600K
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $511,434 $263,153 $216,680 -17.7%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$511,434 $263,153 $216,680 -17.7%
Changes and Highlights
None.
City of South San Francisco | FY2025-26 Budget Book Page 138
Supplemental
Law
Enforcement
Services
(260)
The Citizens Option for Public Safety (COPS) program was adopted in 1996. Under the
provisions of Government Code Section 30061, a percentage of the funds is allocated
to counties and cities based upon population for law enforcement services. Each city
is required to deposit these funds into a separate Supplemental Law Enforcement
Services Fund to ensure they are not intermingled with General Fund dollars, and the
funds must be spent on front-line law enforcement services.
Summary
In FY 2025-26, the Supplemental Law Enforcement Services is projected to receive $0.16 million, which is unchanged
compared to the prior scal year. Expenditures are projected to total $0.16 million, which is unchanged compared to the
prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
Budgeted Revenues by Source
City of South San Francisco | FY2025-26 Budget Book Page 139
Budgeted and Historical 2023 Revenues by Source
MillionsInterest & Rent
Taxes
FY2024FY2025FY2026$0
$0.05
$0.1
$0.15
$0.2
Revenue Source
Taxes $186,169 $160,000 $160,000 $160,000 $160,000 0%
Interest & Rent $1,860 $0 $0 $0 $0 0%
Total Revenue
Source:$188,029 $160,000 $160,000 $160,000 $160,000 0%
Name FY2024
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (%
Change)
Expenditures by Expense Type
City of South San Francisco | FY2025-26 Budget Book Page 140
Budgeted and Historical Expenditures by Expense Type
MillionsSalaries And Benefits
Transfers
FY2024FY2025FY2026$0
$0.05
$0.1
$0.15
$0.2
Expense Objects
Salaries And
Benefits $28,029 $0 $0 $0 $0 0%
Transfers $160,000 $160,000 $160,000 $160,000 $160,000 0%
Total Expense
Objects:$188,029 $160,000 $160,000 $160,000 $160,000 0%
Name FY2024
Actual
FY2024 Adopted
Budget
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 141
Fund Balance
There remains a slight fund balance from FY 2023-24 which carries thorugh FY 2025-26 as revenues are budgeted to match
expenditures.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$10K
$20K
$30K
$40K
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $28,488 $35,864 $35,864 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$28,488 $35,864 $35,864 0%
Changes and Highlights
None
City of South San Francisco | FY2025-26 Budget Book Page 142
City
Programs
Special
Revenue
Fund (280)
This fund accounts for donations and other sources of revenue that are dedicated to
speci c programs. Principal reserves re ect the Police Department's participation in
the U.S. Department of Justice Asset Seizure Program and the Library Department's
Project Read Program.
Summary
In FY 2025-26, the City Programs Special Revenue Fund is projected to receive $0, which is unchanged compared to the
prior scal year. Expenditures are projected to total $0.33 million, an increase of $0.01 million, or 2.2%, over the prior scal
year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$2M
$4M
$6M
Budgeted Revenues by Source
As with the FY 2023-24 and FY 2024-25 budgets, no revenues are budgeted for FY 2025-26, as the receipt of donations is very
dif cult to predict.
Revenue Source
Charges for
Services $62,813 $0 $0 $0 0%
Interest & Rent $783,233 $0 $0 $0 0%
Other Revenues $1,412,923 $0 $0 $0 0%
Total Revenue
Source:$2,258,969 $0 $0 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 143
Expenditures by Type
Beginning FY 2025-26, Fund 280 will be used exclusively for transfers. In FY 2024-25, a portion of the reserves was used to
fund a share of the planned Mental Health Clinician at $196,000, and $125,000 for Radio Upgrades completed during the
same scal year. For FY 2025-26, $70,000 of the opioid settlement will help fund the new Crisis Intervention Specialist
position in the Police Department, and an additional $60,000 will be transferred from the Police Asset Seizure Fund to the
General Fund to offset related expenses for this new position. $300,000 will also be transferred out for the Linden
Park Capital Improvement Project (pk2305).
Expense Objects
Supplies And
Services $774,354 $321,000 $321,000 $196,000 -38.9%
Capital Outlay $4,765,429 $0 $1,388,979 $0 0%
Transfers $0 $0 $0 $132,000 N/A
Total Expense Objects:$5,539,783 $321,000 $1,709,979 $328,000 2.2%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Fund Balance
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
$5M
$6M
$7M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Total Fund Balance:$5,774,972 $4,453,096 $3,825,096 -14.1%
City of South San Francisco | FY2025-26 Budget Book Page 144
Financial Summary FY2024 FY2025 FY2026 % Change
Restricted $5,774,972 $4,453,096 $3,825,096 -14.1%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$5,774,972 $4,453,096 $3,825,096 -14.1%
City of South San Francisco | FY2025-26 Budget Book Page 145
Transit
Station
Enhancement
In-Lieu Fee
(290)
This fund accounts for revenues that are collected as a negotiated community bene t
for transit-related projects.
Summary
For FY 2025-26, as in FY 2023-24 and FY 2024-25, the City projects no revenue or expenditures in this fund.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$25K
$50K
$75K
$100K
$125K
City of South San Francisco | FY2025-26 Budget Book Page 146
Fund Balance
With neither revenue nor expeditures in this fund, the balance is expected to remain the same at $2.8 million.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
$3.5M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $2,854,044 $2,921,111 $2,921,111 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$2,854,044 $2,921,111 $2,921,111 0%
City of South San Francisco | FY2025-26 Budget Book Page 147
Debt Service
Fund (461)
The City's Debt Service fund is the fund in which all loan or bond payments are
recorded. It receives transfers from other funds, such as Measure W for the bond
repayments.
Summary
The revenue and expenditure budget for FY 2025-26 is $13.24 million, which is $4,800 higher than the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
City of South San Francisco | FY2025-26 Budget Book Page 148
Budgeted Revenues by Source
The table below shows $13.2 million in transfers in the FY 2025-26 budget; this entire amount is funded by Measure W
revenues.
Transfers (100%)Transfers (100%)Transfers (100%)
Transfers from Measure W are increasing as the capitalized interest used to help pay the bond payments due has been
depleted.
Budgeted and Historical Revenues by Source
MillionsTransfers
FY2024FY2025FY2026$0
$2.5
$5
$7.5
$10
$12.5
$15
City of South San Francisco | FY2025-26 Budget Book Page 149
Revenue Source
Transfers $11,525,338 $13,231,738 $13,231,738 $13,236,538 0%
Total Revenue
Source:$11,525,338 $13,231,738 $13,231,738 $13,236,538 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Budgeted Expenditures by Type
Expenditures in this fund are solely for bond payments for the three bonds issued following the passage of Measure W sales
tax.
Bond Issuance:
2020A - $43.9 million in bonds in FY2019-20 to help fund Library | Parks and Rec Center (L|PR) (Fund 519) and the new
police station (Fund 515).
2021A - $86.4 million in FY2020-21 continued funding for the L|PR as well as to fund an expanded street rehabilitation
program (Fund 517) and the installation of solar roofs at the LPR and City corporation yard (Fund 518).
2022A - $65.4 million in FY2021-22 to fund a new Aquatic Center (Fund 524), playground (Fund 523), and Ball eld (Fund
522) at Orange Memorial Park, and two replacement bridges over Colma Creek (Fund 525).
Revenues generated from the Measure W sales tax are the prime source for servicing the bond repayments, which are
budgeted to be $13.2 million in FY2025-26.
Payments on bonds have been increasing as expected. Going forward, there should be no further increases as the payments
are at.
Budgeted and Historical Expenditures by Type
MillionsDebt Service
FY2024FY2025FY2026$0
$2.5
$5
$7.5
$10
$12.5
$15
Expense Objects
Debt Service $11,525,338 $13,231,738 $13,231,738 $13,236,538 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 150
Total Expense
Objects:$11,525,338 $13,231,738 $13,231,738 $13,236,538 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Fund Balance
As tranfers into the fund are used to make known debt payments, this fund never has a year end balance.
Projections
Fund Balance
FY2024 FY2025 FY2026
$0
City of South San Francisco | FY2025-26 Budget Book Page 151
Sewer
Capacity
Charges
(730)
The revenue for this restricted fund is received from sewer capacity charges paid by
users that connect to sewer facilities for the rst time, and by users who increase their
sanitary sewer usage. The charge is typically due upon building permit issuance and
is only charged to areas receiving sewer service from the City (fee collection excludes
the Westborough area that receives sewer service from Daly City). The fees
collected assist with funding for required replacements, upgrades, and
construction of sewer infrastructure not funded by other sources. This fund provides
revenue to cover the costs associated with providing collection and treatment
capacity for new and expanding development not funded by the East of 101 Sewer
Impact Fee Program.
Summary
In FY 2025-26, the Sewer Capacity Charges is projected to receive $1.30 million, and expenditures are projected to total
$3,727, both of which are unchanged compared to the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
Budgeted Revenues by Source
In the FY2025-26 revenue budget, $1.3 million in sewer capacity charges are projected to be received, which represents no
change when compared to the prior year, as shown in the table below.
Revenue Source
Interest & Rent $522,836 $0 $0 $0 0%
Other Revenues $1,453,256 $1,300,000 $1,300,000 $1,300,000 0%
Total Revenue
Source:$1,976,092 $1,300,000 $1,300,000 $1,300,000 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 152
Budgeted Expenditures by Type
Expense Objects
Interdepartmental $3,652 $3,727 $3,727 $3,727 0%
Total Expense
Objects:$3,652 $3,727 $3,727 $3,727 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Fund Balance
For FY 2024-25, much of the fund balance was used to refund the Sewer Enterprise Fund for prior captial activity. With no
budgeted capital expenditures for FY 2025-26, the fund balance is project to recover slighty.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $13,325,127 $1,971,998 $3,268,271 65.7%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$13,325,127 $1,971,998 $3,268,271 65.7%
Changes and Highlights
None
City of South San Francisco | FY2025-26 Budget Book Page 153
PEG
Equipment &
Access Fund
(786)
This fund was created in FY 2011-12 to account for franchise fees that the City receives
and are used for the City’s Public, Educational, and Governmental channels.
Summary
In FY 2025-26, the PEG Equipment and Access is projected to receive $0.13 million, which is unchanged compared to the
prior scal year. Expenditures are projected to total $0.33 million, an increase of $0.30 million over the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
City of South San Francisco | FY2025-26 Budget Book Page 154
Budgeted Revenues by Source
The pie chart below shows that 96.2% of the FY 2025-26 revenue budget in this fund is projected to be franchise fees. These
fees are received from telecommunications operators such as AT&T, Comcast, and Wave/Astound. Compared to the FY 2023-
24 and FY 2024-25 adopted budgets, total projected fees are at. The remaining revenue budget is a share of interest
income generated from the investment of City funds.
Budgeted Revenue by Source
Franchise Fees (96.2%)Franchise Fees (96.2%)Franchise Fees (96.2%)
Interest & Rent (3.8%)Interest & Rent (3.8%)Interest & Rent (3.8%)
Budgeted Revenue by Source vs Historical
MillionsInterest & Rent
Franchise Fees
FY2024FY2025FY2026$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
$0.175
City of South San Francisco | FY2025-26 Budget Book Page 155
Revenue Source
Franchise Fees $111,652 $125,000 $125,000 $125,000 0%
Interest & Rent $37,043 $5,000 $5,000 $5,000 0%
Total Revenue
Source:$148,695 $130,000 $130,000 $130,000 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
Budgeted Expenditures by Type
Historically, the majority of budgeted expenditures in the PEG fund are transfers out to the Capital Improvements Program
(CIP) to help fund various projects. $0.03 million is scheduled for FY 2025-26 to fund upgrading the video wall in the City's
Emergency Operations Center which also operates as a backup location for council meetings.
Expense Objects
Supplies And
Services $22,000 $25,000 $25,000 $325,000 1,200%
Total Expense Objects:$22,000 $25,000 $25,000 $325,000 1,200%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 156
Fund Balance
Fund balance is projected to decrease by 19.3% in FY 2025-26 to $0.8 million to fund the one-time purchase of new audio
equipment for the City Manager's of ce. Given that this fund has no designated operating reserve, it is appropriate to fully
allocate all available reserves.
Projections
Unassigned Committed Restricted Nonspendable Assigned
FY2024 FY2025 FY2026
$0
$1M
$250K
$500K
$750K
$1.25M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $873,151 $1,011,869 $816,869 -19.3%
Committed $0 $0 $0 0%
Restricted $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$873,151 $1,011,869 $816,869 -19.3%
Changes and Highlights
There is a capital contribution of $0.03 million for upgrading the City Manager conference room audio equipment for special
council meeting in FY2024-25.
City of South San Francisco | FY2025-26 Budget Book Page 157
Impact Fee -
Park Land
Acquisition
IF Fund (805)
The Park Land Acquisition Fee is applied to residential and non-residential
development projects to support the demands for parks and recreation spaces
generated by new residents of residential development projects and new employees
of non-residential development projects. The 2017 nexus study calculated the fee for
park land acquisition based on the number of residents generated by each new type
of residential unit and the number of employees per 1,000 square feet in
nonresidential development projects. The City adopted the Park Land Acquisition Fee
under the authority of the Mitigation Fee Act.
Summary
As with FY 2023-24 and FY 2024-25, the FY 2025-26 budget includes no revenue or expenditures for this fund.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
City of South San Francisco | FY2025-26 Budget Book Page 158
Budgeted Revenues by Source
Revenue Source
Interest & Rent $131,365 $0 $0 $0 0%
Other Revenues $6,250 $0 $0 $0 0%
Total Revenue
Source:$137,615 $0 $0 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
Budgeted Expenditures by Type
As with FY 2023-24 and FY 2024-25, there is no expenditure budgeted in FY2025-26 for this fund.
Expense Objects
Capital Outlay $313,453 $0 $2,998,966 $0 0%
Total Expense
Objects:$313,453 $0 $2,998,966 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 159
Fund Balance
Impact fees can be very dif cult to predict. If staff are not reasonably certain they will come in during a particular year, they
are not included in the budget. As a result, any actual fees received will serve to boost the fund balance. For FY 2025-26,
with no activity, there is no change in the fund balance.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $674,973 $690,776 $690,776 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$674,973 $690,776 $690,776 0%
Changes and Highlights
None
City of South San Francisco | FY2025-26 Budget Book Page 160
Impact Fee -
Park
Construction
IF Fund (806)
The purpose of the Park Construction Fee fund is to provide funding for the
construction of park facilities and improvements. The General Plan, the Parks &
Recreation Master Plan, and the East of 101 Area Plan call for 3 acres of parkland and
facilities per 1,000 new residents and ½ an acre of parkland and facilities per 1,000
new employees.
Summary
In FY 2025-26, the Impact Fee - Park Construction Impact Fees Fund is projected to receive $0, which is unchanged
compared to the prior scal year. Expenditures are projected to total $5.07 million, an increase of $4.42 million, or 679.4%,
over the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
$5M
$6M
Budgeted Expenditures by Type
There is a transfer of $5.07 million for FY 2025-26. This is to fund three different Capital Improvment Projects: $3 million for
Cypress and Pine Park renovation (pk2601), $1.67 millioin for Centennial Trail Improvements (pk2302), and $0.4 million for
pickleball courts (pk2501).
Expense Objects
Capital Outlay $645,532 $650,000 $1,196,463 $5,066,279 679.4%
Total Expense
Objects:$645,532 $650,000 $1,196,463 $5,066,279 679.4%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 161
Fund Balance
Impact fees can be very dif cult to predict. If staff are not reasonably certain they will come in during a particular year, they
are not included in the budget. As a result, any actual fees received will serve to boost the fund balance. For FY 2025-26, the
$5 million draw for capital comes from the fund balance.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
$17.5M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $10,207,618 $14,676,817 $9,610,538 -34.5%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$10,207,618 $14,676,817 $9,610,538 -34.5%
Changes and Highlights
$3,000,000 - Cypress and Pine Park Renovation Project (pk2601)
1,666,279 - Centennial Trail Improvements (pk2302)
400,000 - Dedicated Pickleball Courts (pk2501)
$5,066,279 TOTAL CIP
City of South San Francisco | FY2025-26 Budget Book Page 162
Impact Fee -
East of 101
Sewer IF
Fund (810)
This plan area development impact fee program funds new development's fair share
of new and rehabilitated sewer collection and treatment facilities to serve the area
located east of US 101 in the City.
Summary
In FY 2025-26, the East of 101 Sewer Impact Fees Fund is projected to receive $0, which is unchanged compared to the prior
scal year. Expenditures are projected to total $3.40 million, a decrease of $2.60 million, or 43%, over the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$2M
$4M
$6M
$8M
City of South San Francisco | FY2025-26 Budget Book Page 163
Budgeted Revenues by Source
Revenue Source
Interest & Rent $233,730 $0 $0 $0 0%
Other Revenues $861,755 $0 $0 $0 0%
Total Revenue
Source:$1,095,485 $0 $0 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
Budgeted Expenditures by Type
There is a small amount of expenditure ($3,727) budgeted in FY 2025-26 for this fund for interdepartmental charges, which is
in line with prior years. The majority of the expense is for the Oyster Point Pump Station (ss2202) for $3.4 million total, while
$0.5 million each is projected for the sanitary sewer pump station master plan (ss2603) and Harbor Way main sewer upsize
(ss2602).
Expense Objects
Capital Outlay $4,327 $6,000,000 $1,940,673 $3,400,000 -43.3%
Interdepartmental $3,652 $3,727 $3,727 $3,727 0%
Total Expense
Objects:$7,979 $6,003,727 $1,944,400 $3,403,727 -43.3%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 164
Fund Balance
The chart below shows a negative fund balance at year end this is due to the $6 million transfer out for Oyster Point Sewer
Upsize project (ss2401).
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
$5M
$6M
$7M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $5,895,600 $3,456,590 $52,863 -98.5%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$5,895,600 $3,456,590 $52,863 -98.5%
Changes and Highlights
Capital Improvement Transfers:
$2,400,000 - Oyster Point Pump Station (ss2202)
500,000 - Harbor Way Sewer Main Upsize (ss2602)
500,000 - Sanitary Sewer Pump Station Master Plan (ss2603)
$3,400,000 TOTAL
City of South San Francisco | FY2025-26 Budget Book Page 165
Impact Fee -
East of 101
Traf c IF
Fund (820)
The 2001 nexus study for this plan area fee was adopted by the City Council in 2002.
The study identi ed the need for new and expanded roadway and intersection
improvements to serve the area located east of US 101 in the City of South San
Francisco. The study was updated on May 6, 2005, and on July 19, 2007. This fee
program includes an annual in ation adjustment and a 2.5% administrative fee. There
are 26 road improvements listed in the 2007 study and two studies for a total of 28
projects. The study determined that new development would be responsible for 100%
of the cost of the 28 projects.
Summary
In FY 2025-26, the East of 101 Traf c Impact Fees is projected to receive $0 due to this fee being discontinued. Expenditures
are projected to total $3,727, which is lower than the prior scal year. This represents a change of -$0.20 million, or -98.2%.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
City of South San Francisco | FY2025-26 Budget Book Page 166
Budgeted Revenues by Source
Revenue Source
Interest & Rent $706,357 $0 $0 $0 0%
Other Revenues $831,641 $0 $0 $0 0%
Total Revenue
Source:$1,537,998 $0 $0 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
Budgeted Expenditures by Type
There is a small amount of expenditure ($3,727) budgeted in FY2025-26 for this fund for interdepartmental charges, which is
in line with prior years. With the Shoreline Protection and Connectivity project (sd2402) expected to be completed by the
end of FY 2024-25, there is no transfer to Capital Outlay budgeted this scal year.
Expense Objects
Capital Outlay $2,940,548 $200,000 $11,467,128 $0 -100%
Interdepartmental $3,652 $3,727 $3,727 $3,727 0%
Total Expense
Objects:$2,944,200 $203,727 $11,470,855 $3,727 -98.2%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 167
Fund Balance
With no capital project transfers budgeted for FY 2025-26, fund balance remains stable. However, the fund balance will
continue to decrease and eventually be depleted as the revenue source (the impact fee) has been discontinued.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
$5M
$6M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $4,985,156 $4,726,420 $4,722,693 -0.1%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$4,985,156 $4,726,420 $4,722,693 -0.1%
Changes and Highlights
None
City of South San Francisco | FY2025-26 Budget Book Page 168
Impact Fee -
Public Safety
IF Fund
(821/826)
This citywide development impact fee program funds new development’s fair share
of new and expanded capital facility and equipment to serve the City. Fund 821 holds
Fire's share, while 826 holds Police's. The Citywide Development Impact Fee Program
ensures that new development contributes its fair share toward the cost of new and
expanded capital facilities and equipment necessary to serve the growing
community. Fund 821 holds the portion allocated for Fire Department needs, while
Fund 826 holds the share designated for Police Department facilities and equipment.
Summary
The FY 2025-26 Fire Public Safety Impact Fee budget includes no revenue or expenditures for this fund.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
City of South San Francisco | FY2025-26 Budget Book Page 169
Budgeted Revenues by Source
Revenue Source
Interest & Rent $94,966 $0 $0 $0 0%
Other Revenues $479,709 $0 $0 $0 0%
Total Revenue
Source:$574,675 $0 $0 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
Budgeted Expenditures by Type
This FY 2025-26, there are no Capital Outlay or other projects expected for this fund. In the prior FY 2024-25, there were
budgeted expenses for a re extinguisher training system for disaster preparedness, SCBA maintenance room storage and
security upgrades, and structural personal protective equipment purchase.
Budgeted Expenditures vs Historical
MillionsCapital Outlay
Supplies And Services
FY2024FY2025$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expense Objects
Supplies And
Services $84,879 $441,634 $443,934 $0 -100%
Capital Outlay $330,892 $0 $0 $0 0%
Transfers $0 $0 $101,956 $0 0%
Total Expense Objects:$415,771 $441,634 $545,890 $0 -100%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 170
Fund Balance
With no projected revenue or expenditures, Fund balance is projected to remain the same.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $1,735,192 $1,907,638 $1,907,638 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$1,735,192 $1,907,638 $1,907,638 0%
Changes and Highlights
None.
City of South San Francisco | FY2025-26 Budget Book Page 171
Impact Fee -
Bicycle and
Pedestrian IF
Fund (822)
This citywide development impact fee program funds bicycle and pedestrian
improvements. Development projects generate additional daily trips that place more
demands on bicycle and pedestrian infrastructures in the city.
Summary
As with FY 2024-25, the FY 2025-26 budget includes no revenue or expenditures for this fund.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$5K
$10K
$15K
$20K
$25K
$30K
City of South San Francisco | FY2025-26 Budget Book Page 172
Budgeted Revenues by Source
Revenue Source
Interest & Rent $9,672 $0 $0 $0 0%
Other Revenues $16,550 $0 $0 $0 0%
Total Revenue
Source:$26,222 $0 $0 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 173
Fund Balance
With no projected revenue or expenditures, Fund balance is projected to remain the same.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$25K
$50K
$75K
$100K
$125K
$150K
$175K
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $91,997 $144,600 $144,600 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$91,997 $144,600 $144,600 0%
Changes and Highlights
None
City of South San Francisco | FY2025-26 Budget Book Page 174
Impact Fee -
Commercial
Linkage IF
Fund (823)
The nexus study for this citywide impact fee program was adopted by the City Council
in 2018 by Resolution 123-2018. The study justi ed the need to provide suf cient
funding for affordable housing, and established a nexus between the need for
affordable housing and the impact of commercial development within the City. The
impact fee program supports the City of South San Francisco’s adopted 2023-2031
Housing Element, which includes the goal of promoting the provision of housing by
both the private and public sectors for all income groups in the community.
Summary
In FY 2025-26, the Commercial Linkage Impact Fee is projected to receive $1.50 million, which is $1.50 million higher than the
prior scal year. Expenditures are projected to total $0.66 million, which is $0.06 million lower than the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$2M
$4M
$6M
$8M
$10M
City of South San Francisco | FY2025-26 Budget Book Page 175
Budgeted Revenues by Source
As impact fees are notoriously dif cult to predict in terms of timing, staff do not historically budget expected impact fee
revenue. However, the City has an agreement with a developer which sets a minimum commercial linkage impact fee each
year. As a result, $1.5 million is budgeted for FY 2025-26.
Budgeted Revenues vs Historical
MillionsInterest & Rent
Other Revenues
FY2024FY2026$0
$2
$4
$6
$8
Revenue Source
Interest & Rent $748,607 $0 $0 $0 0%
Other Revenues $6,616,930 $0 $0 $1,500,000 N/A
Total Revenue
Source:$7,365,537 $0 $0 $1,500,000 N/A
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 176
Budgeted Expenditures by Type
In FY 2025–26, 24% of the budgeted expenditures in this fund are allocated to salaries and bene ts for staff in the Economic
and Community Development Department, who support the activities this fund nances, which is consistent with FY 2024–
25. Additionally, as with FY 2024-25, $500,000 is budgeted under Supplies and Services for an anti-displacement taskforce,
which will assist staff with due diligence related to property acquisition.
Supplies And Services (76%)Supplies And Services (76%)Supplies And Services (76%)
Salaries And Benefits (24%)Salaries And Benefits (24%)Salaries And Benefits (24%)
Budgeted Expenditures vs Historical
MillionsCapital Outlay
Salaries And Benefits
Supplies And Services
FY2024FY2025FY2026$0
$2
$4
$6
$8
$10
Similar to FY 2024-25, in FY 2025-26 there is no Capital Outlay expected or budgeted.
City of South San Francisco | FY2025-26 Budget Book Page 177
Expense Objects
Salaries And
Benefits $701 $213,309 $220,309 $158,075 -25.9%
Supplies And
Services $1,168,268 $500,000 $1,433,958 $500,000 0%
Capital Outlay $6,862,592 $0 $0 $0 0%
Total Expense Objects:$8,031,560 $713,309 $1,654,267 $658,075 -7.7%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 178
Fund Balance
With a projected higher amount in revenues over expenditures, the fund balance is expected to increase.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$5M
$10M
$15M
$20M
$25M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $20,683,473 $14,039,549 $14,881,474 6%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$20,683,473 $14,039,549 $14,881,474 6%
Changes and Highlights
None
City of South San Francisco | FY2025-26 Budget Book Page 179
Impact Fee -
Library IF
Fund (824)
This citywide development impact fee program funds new development’s fair share
for additional library space and materials to maintain current library service standard.
Library Impact Fees for non-residential developments went into effect on November
23, 2020. Library Impact Fees for residential development are effective as of January 1,
2022.
Summary
As with FY 2024-25, the FY 2025-26 budget includes no revenue or expenditures for this fund.
Actual Revenue Source
Budgeted Revenue Source
FY2024 FY2025 FY2026
$0
$10K
$20K
$30K
$40K
$50K
City of South San Francisco | FY2025-26 Budget Book Page 180
Budgeted Revenues by Source
Revenue Source
Interest & Rent $1,268 $0 $0 $0 0%
Other Revenues $38,361 $0 $0 $0 0%
Total Revenue
Source:$39,629 $0 $0 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
Fund Balance
There are no expected revenues or expenditures for FY 2025-26. With this knowledge, the fund balance is expected to
remain the same as prior FY 2024-25.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$10K
$20K
$30K
$40K
$50K
$60K
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $41,867 $50,014 $50,014 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$41,867 $50,014 $50,014 0%
City of South San Francisco | FY2025-26 Budget Book Page 181
Changes and Highlights
None
City of South San Francisco | FY2025-26 Budget Book Page 182
Impact Fee -
City-wide
Transportation
IF Fund (825)
The nexus study for this impact fee program was adopted by the City Council in 2020.
Ordinance 1607-2020 amended the Municipal Code to include Chapter 8.68
establishing the transportation impact fee. The nexus study identi ed the need for
transportation improvements and facilities needed to serve the growth, and the
estimated costs of those improvements and facilities. The nexus study has identi ed
$160.8 million in transportation infrastructure improvements such as roads, sidewalks,
traf c lights, bicycle lanes and pathways, curbs and gutters, and medians caused by
new developments throughout the City.
Summary
In FY 2025-26, the Citywide Transportation Impact Fee is projected to receive $0, which is unchanged compared to the prior
scal year. Expenditures are projected to total $1.20 million, which is lower than the prior scal year. This represents a change
of -$1.05 million, or -46.7%.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
City of South San Francisco | FY2025-26 Budget Book Page 183
Budgeted Revenues by Source
Revenue Source
Interest & Rent $445,037 $0 $0 $0 0%
Other Revenues $10,057,799 $0 $0 $0 0%
Total Revenue
Source:$10,502,836 $0 $0 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
Budgeted Expenditures by Type
There is $1.2 million of expenditure budgeted in FY 2025-26 for this fund for Capital Improvement Projects.
Expense Objects
Capital Outlay $686,799 $2,250,000 $14,121,131 $1,200,000 -46.7%
Total Expense
Objects:$686,799 $2,250,000 $14,121,131 $1,200,000 -46.7%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 184
Fund Balance
The chart below shows a decline in fund balance since FY 2023-24. Impact fees can be very dif cult to predict. If staff are not
reasonably certain they will come in during a particular year, they are not included in the budget. As a result, any actual fees
received will serve to boost the fund balance; this projection shows a "worst-case" scenario.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $3,119,219 $1,765,481 $565,481 -68%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$3,119,219 $1,765,481 $565,481 -68%
City of South San Francisco | FY2025-26 Budget Book Page 185
Changes and Highlights
FY25-26 Capital Project Transfers:
Amount Project Name Project#
$ 300,000 Colma/SSf ECR Bicycle and Pedestrian Improvement tr2415
350,000 Smart Corridor tr2002
100,000 Traf c Studies and Grant Support tr2406
250,000 Miscellaneous Traf c Improvements tr2301
200,000 Junipero Serra Blvd/Westborough Blvd Corridor Feasibility Project st2301
$ 1,200,000 Total
City of South San Francisco | FY2025-26 Budget Book Page 186
Impact Fee -
Public Arts
In-lieu IF
Fund (827)
In October 2020, the City Council passed ordinance number 1613-2020 creating the
public art requirement. The City is dedicated to improving infrastructure, economic
development and cultural diversity through acquisition and exhibition of public art.
The public art requirement applies to any new non-residential development project.
The ordinance requires such projects to contribute public art with a value of at least
one percent (1%) the amount of construction costs. In lieu of contributing public art,
the public art requirement will allow for the payment of an in-lieu fee into a public art
fund at the value of half of one percent (0.5%) of the amount of construction costs.
Summary
In FY 2025-26, the Public Arts-In-Lieu Fee Fund is projected to receive $0, which is unchanged compared to the prior scal
year. Expenditures are projected to total $0.40 million, which is lower than the prior scal year. This represents a change of
-$0.09 million, or -47.3%.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
$500K
$600K
City of South San Francisco | FY2025-26 Budget Book Page 187
Budgeted Revenues by Source
Revenue Source
Interest & Rent $19,579 $0 $0 $0 0%
Other Revenues $500,000 $0 $0 $0 0%
Total Revenue
Source:$519,579 $0 $0 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
Budgeted Expenditures by Type
In FY 2025-26, $75,000 is budgeted in this fund for the installation of public art sculptures at the Oyster Point IIC Location.
Additionally, a $300,000 transfer is included to support the Capital Improvement Project at Linden Park (Project pk2305).
The budget also includes funding for two part-time positions totaling 0.4 full-time equivalent (FTE) to support Cultural Arts
programming and activities.
Expense Objects
Salaries And
Benefits $0 $0 $0 $21,737 N/A
Supplies And
Services $0 $63,500 $63,500 $0 -100%
Capital Outlay $200,000 $120,000 $120,000 $375,000 212.5%
Total Expense Objects:$200,000 $183,500 $183,500 $396,737 116.2%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 188
Fund Balance
The chart below shows a decrease in fund balance due to expenditures and zero budgeted revenue. The revenue source for
this fund is an in-lieu fee, which is dif cult to forecast, so these totals show a "worst-case" scenario. Since there is no
operating reserve in this fund, it is appropriate to allocate all reserves.
Projections
Unassigned Assigned Committed Restricted Nonspendable
FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
$500K
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $322,601 $396,737 $0 -100%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$322,601 $396,737 $0 -100%
City of South San Francisco | FY2025-26 Budget Book Page 189
Changes and Highlights
FY2025-26 Changes and Highlights
Positions:
$ 12,677 Add 0.25 Rec Leader II - Hourly (Cultural Arts Fund)
8,253 Add 0.15 Rec Leader III - Hourly (Cultural Arts Fund)
$ 20,929 TOTAL - 0.40 FTE
Supplies and Services:
$ 75,000 Art Component for the Oyster Point IIC Location
Capital Improvement Transfer:
$ 300,000 pk2305 - Linden Park
City of South San Francisco | FY2025-26 Budget Book Page 190
Impact Fee -
Child Care IF
Fund (830)
The City Council adopted the nexus study for this citywide impact fee program in
2001. The study identi ed the need for new and expanded childcare facilities in the
City. The estimated cost of the new and expanded facilities included in the nexus
study totaled $43.9 million. The nexus study identi ed new development’s share of
the cost as 24.6% of the total new and expanded facilities cost. Development impact
fee revenue was estimated at $11.3 million, which includes administrative costs of 5%
of total fee revenue. Existing development’s share of the cost is $33.1 million (75.4% of
new facilities) which must be funded with other funding sources.
Summary
As with FY 2023-24 and FY 2024-25, the FY 2025-26 Child Care Impact Fees Fund budget includes no revenue. Expenditures
are projected to total $3,727, which is unchanged compared to the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$250K
$500K
$750K
$1M
$1.25M
City of South San Francisco | FY2025-26 Budget Book Page 191
Budgeted Revenues by Source
Revenue Source
Interest & Rent $604,159 $0 $0 $0 0%
Other Revenues $485,015 $0 $0 $0 0%
Total Revenue
Source:$1,089,174 $0 $0 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
Budgeted Expenditures by Type
There is a small amount of expenditure budgeted in FY 2025-26 for this fund: $3,727 for interdepartmental charges, in line
with prior years.
Expense Objects
Capital Outlay $36,117 $0 $0 $0 0%
Interdepartmental $3,652 $3,727 $3,727 $3,727 0%
Total Expense
Objects:$39,769 $3,727 $3,727 $3,727 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 192
Fund Balance
The chart below shows an increase in fund balance since FY 2023-24 due to the reduction in funding for the projects. Since
impact fees are notoriously dif cult to predict in terms of timing, the chart does not re ect potential fees received in FY
2025-26.
Projections
Unassigned Assigned Committed Nonspendable Restricted
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
$3.5M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $0 $0 $0 0%
Restricted $2,257,569 $3,013,669 $3,009,942 -0.1%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$2,257,569 $3,013,669 $3,009,942 -0.1%
Changes and Highlights
None
City of South San Francisco | FY2025-26 Budget Book Page 193
Impact Fee -
Oyster Point
Interchange
IF Fund (840)
The City Council adopted this plan area fee program on May 23, 1984, using a
February 1983 Feasibility Study prepared by Nolte and Associates in conjunction with
Resolution No. 71-84 which created the “Oyster Point Contribution Formula.” The 1983
Feasibility Study identi ed the need for the Oyster Point Interchange project, which
was, at that time, referred to as the grade separation project.
Summary
As with FY 2024-25, the FY 2025-26 budget includes no revenue or expenditures for this fund.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$250K
$500K
$750K
$1M
Budgeted Revenues by Source
Revenue Source
Interest & Rent $19,086 $0 $0 $0 0%
Other Revenues $884,195 $0 $0 $0 0%
Total Revenue
Source:$903,281 $0 $0 $0 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted Budget
vs. FY2026 Budgeted (%
Change)
City of South San Francisco | FY2025-26 Budget Book Page 194
Fund Balance
There are no expected revenues or expenditures for this fund in FY 2025-26; therefore, the fund balance is projected to
remain unchanged from the prior scal year. Although the fund holds a balance, it is important to note that the Oyster Point
Interchange Fee Fund also has an outstanding loan balance of $1,166,152 due to the Successor Agency to the former
Redevelopment Agency.
Projections
Unassigned Assigned Restricted Nonspendable Committed
FY2024 FY2025 FY2026
$0
$200K
$400K
$600K
$800K
$1M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $0 $0 $0 0%
Committed $894,041 $29,702 $29,702 0%
Restricted $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$894,041 $29,702 $29,702 0%
Changes and Highlights
None
City of South San Francisco | FY2025-26 Budget Book Page 195
Proprietary -
Major Funds
Enterprise Funds are associated with business type activities, where a fee is charged
for a particular service. The funds in the following pages all support business activities
operated by the City.
The Proprietary fund is further classi ed into Major and non-Major funds. The
Proprietary Major Funds consist of the Sewer Enterprise Fund, the Parking District
Fund and the Storm Water Fund.
City of South San Francisco | FY2025-26 Budget Book Page 196
Sewer
Enterprise
Fund (710)
The Sewer Enterprise Fund is used to operate the systems for the Water Quality
Control Plant (WQCP), including sewer collection lines and pump stations. This fund
also covers sanitary sewer capital projects that upgrade and improve the WQCP. This
fund is classi ed as a Proprietary (Enterprise) Fund, as it is operated similarly to a
private-sector business, with activities funded by user charges.
Summary
In FY 2025-26, the Sewer Enterprise Fund is projected to receive $39.82 million, which is $3.02 million higher than the prior
scal year. This represents a change of 8.2%. Expenditures are projected to total $43.78 million, an increase of $24.20 million
over the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$10M
$20M
$30M
$40M
$50M
City of South San Francisco | FY2025-26 Budget Book Page 197
Budgeted Revenues by Source
The primary revenue source for the Sewer Enterprise Fund is charges for services, which include sewer service charges to
industrial, commercial, and residential customers; discharge permit fees; operations and maintenance (O&M) participation;
and Capital Improvement Program reimbursements from partner agencies, including the Cities of San Bruno, Burlingame,
and Millbrae, as well as San Francisco International Airport. For FY 2025-26, budgeted revenue from charges for services is
slightly higher than the prior scal year. Additionally, the budget includes a $3.4 million transfer from the East of 101 Sewer
Impact Fund and $0.3 million from the Successor Agency to support capital project costs. A small amount of investment
income is also received from the investment of the City's surplus funds.
Budgeted Revenues by Source
Charges for Services (90.4%)Charges for Services (90.4%)Charges for Services (90.4%)
Transfers (9.3%)Transfers (9.3%)Transfers (9.3%)
Interest & Rent (0.3%)Interest & Rent (0.3%)Interest & Rent (0.3%)
Budgeted Revenues by Source vs Historical
MillionsInterest & Rent
Transfers
Charges for Services
FY2024FY2025FY2026$0
$10
$20
$30
$40
$50
City of South San Francisco | FY2025-26 Budget Book Page 198
Revenue Source
Charges for
Services $36,754,160 $30,691,329 $39,041,895 $36,013,685 17.3%
Interest & Rent $1,049,304 $110,000 $110,000 $110,000 0%
Transfers $589,833 $6,000,000 $40,334,016 $3,700,000 -38.3%
Total Revenue
Source:$38,393,297 $36,801,329 $79,485,910 $39,823,685 8.2%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 199
Budgeted Expenditures by Type
For FY 2025-26, the largest expense category in the Sewer Enterprise Fund is Supplies and Services, accounting for 53.3% of
total expenditures. Of the $22.8 million budgeted in this category, $9.6 million is allocated for proposed capital projects,
while the remaining $13.2 million supports operational expenses. Included in this amount is a one-time cost of $750,000 for
cleaning the anaerobic digester and increased ongoing uniform cost request of $64,000. The category also re ects an
increase in utility costs, which were adjusted at mid-year in FY 2024-25 and carried forward into the new budget. The next
largest expense category is Salaries and Bene ts at 27.4%. Capital Outlay totals $1.1 million for vehicle purchases.
Supplies And Services (52.2%)Supplies And Services (52.2%)Supplies And Services (52.2%)
Salaries And Benefits (28.1%)Salaries And Benefits (28.1%)Salaries And Benefits (28.1%)
Debt Service (12.6%)Debt Service (12.6%)Debt Service (12.6%)
Interdepartmental (4.7%)Interdepartmental (4.7%)Interdepartmental (4.7%)
Capital Outlay (2.5%)Capital Outlay (2.5%)Capital Outlay (2.5%)
City of South San Francisco | FY2025-26 Budget Book Page 200
Budgeted Expenditures by Type vs Historical
MillionsCapital Outlay
Interdepartmental
Debt Service
Salaries And Benefits
Supplies And Services
FY2024FY2025FY2026$0
$10
$20
$30
$40
$50
Expense Objects
Salaries And Benefits $12,335,131 $11,963,970 $11,963,970 $12,296,359 2.8%
Supplies And
Services $10,481,389 $115,981 $46,560,771 $22,836,981 19,590.3%
Debt Service $1,121,002 $5,500,770 $5,500,770 $5,500,520 0%
Capital Outlay $7,701,705 $0 $1,069,078 $1,100,000 N/A
Interdepartmental $2,144,293 $1,990,985 $1,990,985 $2,041,511 2.5%
Total Expense Objects:$33,783,520 $19,571,706 $67,085,574 $43,775,371 123.7%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 201
Fund Balance
In FY2023-24 the fund was brie y negative to support Capital expenditures. In FY2024-25, this fund returned to a healthy
balance some of which is used to fund additional capital projects in FY 2025-26.
Projections
Unassigned Committed Restricted Nonspendable Assigned
FY2024 FY2025 FY2026
$-10000000
$-5000000
$0
$5M
$10M
$15M
$20M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $-4,992,107 $16,443,447 $12,491,761 -24%
Committed $0 $0 $0 0%
Restricted $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$-4,992,107 $16,443,447 $12,491,761 -24%
City of South San Francisco | FY2025-26 Budget Book Page 202
Changes and Highlights
FY2025-26 Changes and Highlights
Positions:
$ (889)Upgrade 1.0 FTE Management Analyst II to a Program Manager
49,969 Upgrade 1.0 FTE Management Analyst I to a Management Analyst II
$ 49,080 TOTAL
Supplies and Services:
Sewer Enterprise Fund
$ 750,000 Anaerobic Digestor cleaning
64,000 Uniform contract cost increase
1,100,000 Vehicles
$1,914,000 TOTAL
FY25-26 Capital Projects:
Amount Project Name Project#
$ 500,000 Sanitary Sewer Pump Station Master Plan ss2603
500,000 Harbor Way Sewer Main Upsize ss2602
2,850,000 Oyster Point Pump Station ss2202
5,800,000 Sanitary Sewer Rehab FY 2025-26 ss2601
$ 9,650,000 Total
City of South San Francisco | FY2025-26 Budget Book Page 203
Parking
District Fund
(720)
The Parking District Fund receives its revenue from the collection of parking fees
from city-owned parking meters, parking lots, and the sale of parking permits within
the South San Francisco Parking District No.1.
Summary
The FY2025-26 budget includes $1.0 million of revenue in the Parking District Fund, which represents a $0.1 million increase
from the FY 2024-25 adopted budget. Budgeted expenditures are projected to increase by 24.1% in FY 2025-26 to $1.6 million.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
City of South San Francisco | FY2025-26 Budget Book Page 204
Budgeted Revenues by Source
The pie chart and the bar chart below show that nearly all budgeted revenue for FY2025-26 falls within the charges for
services revenue category. More speci cally, this is revenue from parking fees collected from parking meters and parking
lots throughout the City, as well as the sale of parking permits. A small amount of interest revenue is budgeted to be
received in this fund. This is generated from the investment of the City's surplus funds. The FY2025-26 budget is higher
when compared to the FY2024-25 adopted budget for both charges for services and interest revenue categories.
Charges for Services (98%)Charges for Services (98%)Charges for Services (98%)
Interest & Rent (2%)Interest & Rent (2%)Interest & Rent (2%)
Budgeted Revenue vs Historical
MillionsInterest & Rent
Charges for Services
FY2024FY2025FY2026$0
$0.25
$0.5
$0.75
$1
$1.25
City of South San Francisco | FY2025-26 Budget Book Page 205
Revenue Source
Charges for
Services $1,027,297 $890,000 $890,000 $980,000 10.1%
Interest & Rent $148,171 $10,000 $10,000 $20,000 100%
Total Revenue
Source:$1,175,468 $900,000 $900,000 $1,000,000 11.1%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Budgeted Expenditures by Type
The FY2025-26 budgeted expenditures are higher than those in FY2024-25, primarily due to increases in Salaries and
Bene ts, as well as Supplies and Services. Interdepartmental transfers remain unchanged from the prior scal year. The
increase in Supplies and Services is driven by three key factors: higher power washing contract costs, increased utility
expenses that were adjusted at the FY2024-25 mid-year review and carried forward into the new budget, and a one-time
purchase of License Plate Readers for Parking Enforcement to enhance operational ef ciency.
Supplies And Services (46.8%)Supplies And Services (46.8%)Supplies And Services (46.8%)
Salaries And Benefits (42.1%)Salaries And Benefits (42.1%)Salaries And Benefits (42.1%)
Interdepartmental (11%)Interdepartmental (11%)Interdepartmental (11%)
City of South San Francisco | FY2025-26 Budget Book Page 206
Budgeted Expenditures vs Historical
MillionsCapital Outlay
Interdepartmental
Salaries And Benefits
Supplies And Services
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
Expense Objects
Salaries And Benefits $363,959 $554,617 $554,617 $694,147 25.2%
Supplies And
Services $475,335 $196,292 $407,709 $772,292 293.4%
Capital Outlay $251,418 $400,000 $400,000 $0 -100%
Interdepartmental $156,012 $159,045 $159,045 $182,086 14.5%
Total Expense Objects:$1,246,723 $1,309,954 $1,521,371 $1,648,524 25.8%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 207
Fund Balance
The chart below shows an unassigned fund balance of $1.97 million projected at the end of FY 2025-26.
Projections
Unassigned Committed Restricted Nonspendable Assigned
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
$3.5M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $3,003,371 $2,622,105 $1,973,580 -24.7%
Committed $0 $0 $0 0%
Restricted $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$3,003,371 $2,622,105 $1,973,580 -24.7%
Changes and Highlights
Positions:
$51,343 Upgrade 1.0 FTE Management Analyst II to a Program Manager
Supplies and Services:
$ 75,000 Power Washing Contract Increase
140,000 Licenses Plate Readers for Parking Enforcement
$215,000
City of South San Francisco | FY2025-26 Budget Book Page 208
Storm Water
Fund (740)
The Storm Water Fund is used to comply with the City’s Municipal Regional Permit
(MRP) as part of Federal and State regulations regarding water runoff.
Summary
In FY 2025-26, the Storm Water Fund is projected to receive $1.40 million, which is $0.16 million lower than the prior scal
year. This represents a change of 10.3%. Expenditures are projected to total $1.47 million, which is lower than the prior scal
year. This represents a change of -$0.96 million, or -39.5%.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
$5M
City of South San Francisco | FY2025-26 Budget Book Page 209
Budgeted Revenues by Source
The costs of complying with the MRP have dramatically increased in the last few years. With the cost of this service
continuing to increase, the Gas Tax Fund began to supplement this fund and a few years later, the General Fund began to
supplement the Storm Water Fund in addition. This will continue in FY 2025-26. Storm Water fees collected directly from
users through the property tax roll are insuf cient to cover the cost of operating this fund, hence the need for subsidies.
The pie chart below shows that 65.8% of the FY 2025-26 revenue budget of $1.4 million is projected to come from transfers in
from other funds. This includes the annual transfers of $0.25 million from the General Fund and $0.67 million from the Gas
Tax Fund. $0.47 million in Storm Drain fees are also projected to be received, making up 33.6% of the revenue budget (under
the Charges for Services revenue category).
Transfers (65.8%)Transfers (65.8%)Transfers (65.8%)
Charges for Services (33.6%)Charges for Services (33.6%)Charges for Services (33.6%)
Interest & Rent (0.4%)Interest & Rent (0.4%)Interest & Rent (0.4%)
Fines & Forfeitures (0.2%)Fines & Forfeitures (0.2%)Fines & Forfeitures (0.2%)
The bar chart below shows a signi cant decrease in revenue budget in FY 2024-25 when compared to the FY 2023-24
budget, due to the $2 million one-time transfer in from the Infrastructure Reserve fund to cover the cost of the Storm
Damage Repair CIP project (sd2401). The FY 2025-26 revenue budget is expected to be slightly lower than the FY 2024-25
budget, with $0.16 less in transfers.
City of South San Francisco | FY2025-26 Budget Book Page 210
Budgeted Revenue by Source vs Historical
MillionsRevenue From Other Agencies
Fines & Forfeitures
Interest & Rent
Charges for Services
Transfers
FY2024FY2025FY2026$0
$1
$2
$3
$4
Revenue Source
Fines & Forfeitures $1,700 $3,000 $3,000 $3,000 0%
Revenue From Other
Agencies $525,014 $0 $0 $0 0%
Charges for Services $451,722 $469,270 $469,270 $469,270 0%
Interest & Rent $116,593 $5,000 $5,000 $5,000 0%
Transfers $2,657,131 $1,080,000 $5,230,064 $920,000 -14.8%
Total Revenue Source:$3,752,160 $1,557,270 $5,707,334 $1,397,270 -10.3%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 211
Budgeted Expenditures by Type
The pie chart below shows that 70.3% of the $1.4 million expenditure budget is earmarked for salaries and bene ts for
employees tasked with carrying out Storm Water Fund related activities. 23.5% is budgeted for supplies and services, and
6.2% for interdepartmental transfers.
Salaries And Benefits (70.3%)Salaries And Benefits (70.3%)Salaries And Benefits (70.3%)
Supplies And Services (23.5%)Supplies And Services (23.5%)Supplies And Services (23.5%)
Interdepartmental (6.2%)Interdepartmental (6.2%)Interdepartmental (6.2%)
The bar chart below shows a decrease in projected expenditures in FY 2025-26 compared with the FY 2024-25 adopted
budget. This is due to the FY2024-25 Capital Improvement Projects (CIP), of which supplies and services expenses are
related to capital outlay. Since there are no CIP's expected to be charged to this fund for FY 2025-26, there is less money
budgeted this year when compared to the prior scal year.
City of South San Francisco | FY2025-26 Budget Book Page 212
Budgeted Expenditures by Type vs Historical
MillionsCapital Outlay
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$-1
$0
$1
$2
$3
$4
$5
Expense Objects
Salaries And Benefits $1,223,772 $887,635 $887,635 $1,035,436 16.7%
Supplies And
Services $3,295,785 $1,489,688 $5,894,550 $345,688 -76.8%
Capital Outlay -$445,782 $0 $0 $0 0%
Interdepartmental $57,448 $57,899 $57,899 $91,463 58%
Total Expense Objects:$4,131,223 $2,435,222 $6,840,084 $1,472,587 -39.5%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 213
Fund Balance
Operations within the Storm Water Fund are currently subsidized by both the General Fund and the Garbage Reduction
Fund. In recent years, capital project expenditures have outpaced available resources, resulting in a negative fund balance.
Moving forward, previously planned capital projects will either need to be postponed and de-appropriated or supported
through an increased subsidy from other funds. Staff will continue to evaluate options to stabilize the fund and align future
project delivery with available funding.
Projections
Assigned Unassigned Committed Restricted Nonspendable
FY2024 FY2025 FY2026
$-1500000
$-1000000
$-500000
$0
$500K
$1M
$1.5M
$2M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $1,446,408 $-1,221,017 $-1,296,334 6.2%
Committed $0 $0 $0 0%
Restricted $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$1,446,408 $-1,221,017 $-1,296,334 6.2%
Changes and Highlights
$12,000 increase in uniform expenses.
City of South San Francisco | FY2025-26 Budget Book Page 214
Proprietary -
non-Major
Funds
The Proprietary non-Major funds consist of the City Service Fund, Self Insurance Fund,
Heath and bene t Fund, Equipment Replacement Fund, Information Technology
Fund, and PEG Access Fund.
City of South San Francisco | FY2025-26 Budget Book Page 215
City Service
Fund (781)
The City Services Fund is used to pay for in-house vehicle maintenance on City-owned
vehicles. The Fleet Maintenance Division of the Public Works Department manages
the budget for this fund. The fund receives its revenues by charging departments for
the services rendered on an actual invoice basis. In recent years, the Fleet
Management Division performed vehicle maintenance work for the Cities of Millbrae
and Daly City to further regional consolidation efforts.
Summary
In FY 2025-26, the City Service Fund is projected to receive $2.72 million, which is unchanged compared to the prior scal
year. Expenditures are projected to total $2.65 million, an increase of $0.03 million, or 1.3%, over the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
City of South San Francisco | FY2025-26 Budget Book Page 216
Budgeted Revenues by Source
The chart below shows that 100% of the budgeted revenue for FY2025-26 are charges to departments for services rendered
by the Fleet Maintenance Division under the Public Works Department for vehicle maintenance.
Budgeted Revenue vs Historical
MillionsInterest & Rent
Other Revenues
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
$2.5
$3
Other Revenues represent charges to departments for costs of vehicle maintenance. The projected cost recovery for FY
2025-26 matches the FY 2023-24 Actual and FY 2024-25 Adopted budgets, which align with the cost allocation.
Revenue Source
Interest & Rent $15,303 $0 $0 $0 0%
Other Revenues $2,717,982 $2,717,982 $2,717,982 $2,717,982 0%
Total Revenue
Source:$2,733,285 $2,717,982 $2,717,982 $2,717,982 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 217
Budgeted Expenditures by Type
41.6% of the FY 2025-26 budgeted expenditures are salaries and bene ts costs associated with Public Works employees
working on activities related to this fund. 56.7% of expenditures within this fund are budgeted to be spent on supplies and
services to support that work.
Supplies And Services (56.7%)Supplies And Services (56.7%)Supplies And Services (56.7%)
Salaries And Benefits (41.7%)Salaries And Benefits (41.7%)Salaries And Benefits (41.7%)
Interdepartmental (1.6%)Interdepartmental (1.6%)Interdepartmental (1.6%)
Budgeted Expenditures vs Historical
MillionsInterdepartmental
Salaries And Benefits
Supplies And Services
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
$2.5
$3
City of South San Francisco | FY2025-26 Budget Book Page 218
Expense Objects
Salaries And Benefits $679,276 $1,122,743 $1,122,743 $1,105,195 -1.6%
Supplies And
Services $1,959,253 $1,453,150 $1,453,150 $1,503,650 3.5%
Interdepartmental $42,794 $42,794 $42,794 $43,492 1.6%
Total Expense Objects:$2,681,323 $2,618,687 $2,618,687 $2,652,337 1.3%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Fund Balance
The chart below shows the fund balance for the City Service Fund will improve in FY2025-26.
Projections
Unassigned Committed Restricted Nonspendable Assigned
FY2024 FY2025 FY2026
$0
$100K
$200K
$300K
$400K
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $378,691 $28,605 $94,250 229.5%
Committed $0 $0 $0 0%
Restricted $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$378,691 $28,605 $94,250 229.5%
Changes and Highlights
$5,500 increase in uniform expenses.
$45,000 increase in one time expenditures for essential tools.
City of South San Francisco | FY2025-26 Budget Book Page 219
Self
Insurance
Fund (782)
This fund is used to accumulate reserves to pay for workers' compensation claims and
general liability insurance claims through the Pooled Liability Assurance Network
Joint Powers Authority (PLAN JPA).
Actuarial studies determine the amount of reserves needed to have an adequate
level of con dence that the City would be able to fund the maximum amount of
claims. The City maintains adequate cash reserves within the fund on an ongoing
basis.
Summary
In FY 2025-26, the Self Insurance Fund is projected to receive $5.30 million, which is unchanged from the prior scal year.
Expenditures are projected to total $7.135 million, which is unchanged from the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$2M
$4M
$6M
$8M
$10M
City of South San Francisco | FY2025-26 Budget Book Page 220
Budgeted Revenues by Source
98.6% of the FY 2025-26 budget revenues in this fund come from other funds in relation to worker' compensation ($4.2
million) and liability insurance charges ($1.02 million). 1.4% is budgeted to be received from interest income derived from City
investments which is allocated across the different funds.
Other Revenues (98.6%)Other Revenues (98.6%)Other Revenues (98.6%)
Interest & Rent (1.4%)Interest & Rent (1.4%)Interest & Rent (1.4%)
Revenues in the Self Insurance Fund are collections from departments for payments of general liability insurance premiums,
worker' compensation claims and other related expenses.
Budgeted Revenues vs Historical
MillionsRevenue From Other Agencies
Interest & Rent
Other Revenues
FY2024FY2025FY2026$0
$2
$4
$6
$8
City of South San Francisco | FY2025-26 Budget Book Page 221
Revenue Source
Revenue From Other
Agencies $18,271 $0 $0 $0 0%
Interest & Rent $755,024 $75,000 $75,000 $75,000 0%
Other Revenues $6,755,997 $5,224,950 $5,224,950 $5,224,950 0%
Total Revenue Source:$7,529,292 $5,299,950 $5,299,950 $5,299,950 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Budgeted Expenditures by Type
The chart and table below show the majority of FY 2025-26 budgeted expenditures are for supplies and services (90.9%),
which includes $3.5 million for liability insurance premiums, $2.4 million for workers' compensation claims, and $0.44 million
for legal services. The remaining 9.1% of the budget is for salaries and bene ts-related expenditures, in this case $0.65 million
for injury pay.
Supplies And Services (90.9%)Supplies And Services (90.9%)Supplies And Services (90.9%)
Salaries And Benefits (9.1%)Salaries And Benefits (9.1%)Salaries And Benefits (9.1%)
City of South San Francisco | FY2025-26 Budget Book Page 222
Budgeted Expenditures vs Historical
MillionsSalaries And Benefits
Supplies And Services
FY2024FY2025FY2026$0
$2
$4
$6
$8
$10
Expense Objects
Salaries And
Benefits $757,995 $650,000 $650,000 $650,000 0%
Supplies And
Services $6,928,067 $6,485,000 $6,485,000 $6,485,000 0%
Total Expense Objects:$7,686,062 $7,135,000 $7,135,000 $7,135,000 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 223
Fund Balance
The fund balance of the Self Insurance Fund represents cash reserves maintained by the City to fund worker's
compensation, general liability and property damage claims. The decline in fund balance in FY 2025-26 draws down the
reserves due to increased expenditures.
Projections
Unassigned Committed Restricted Nonspendable Assigned
FY2024 FY2025 FY2026
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
$17.5M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $5,077,224 $15,028,917 $13,193,867 -12.2%
Committed $0 $0 $0 0%
Restricted $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$5,077,224 $15,028,917 $13,193,867 -12.2%
Changes and Highlights
General Liability Insurance premium is expected to remain at at $3.5 million.
Workers Compensation insurance premium is expected to remain at at $2.4 million.
City of South San Francisco | FY2025-26 Budget Book Page 224
Bene ts
Fund (783)
This fund collects charges from departments and is used to pay bene t providers for
active and retiree health, dental, vision insurance and other miscellaneous bene ts.
Summary
In FY 2025-26, the Bene ts Fund is projected to receive $22.6 million, which is a signi cant increases over the prior year.
Expenditures are projected to total $22.1 million, a matching increase.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$5M
$10M
$15M
$20M
$25M
City of South San Francisco | FY2025-26 Budget Book Page 225
Budgeted Revenues by Source
The majority of the FY 2025-26 budget revenues in this fund (98.4%), as shown in the pie chart below, is budgeted to come
from "other revenues". More speci cally, these are charges to the other funds for accrued employee leave; health, dental and
vision charges; and retiree health charges. A small amount of other revenues, almost 2%, is received as a subsidy from the
General Fund through a general transfer ($250,000), and interest income ($120,000), which is generated from the investment
of the City's surplus funds. This interest is allocated proportionately across all funds based on the average cash balance.
Other Revenues (98.4%)Other Revenues (98.4%)Other Revenues (98.4%)
Transfers (1.1%)Transfers (1.1%)Transfers (1.1%)
Interest & Rent (0.5%)Interest & Rent (0.5%)Interest & Rent (0.5%)
Budgeted Revenues by Source vs Historical
MillionsCharges for Services
Interest & Rent
Transfers
Other Revenues
FY2024FY2025FY2026$0
$5
$10
$15
$20
$25
City of South San Francisco | FY2025-26 Budget Book Page 226
Revenue Source
Charges for
Services $1,410,474 $0 $0 $0 0%
Interest & Rent $386,379 $120,000 $120,000 $120,000 0%
Other Revenues $17,435,078 $15,581,788 $15,581,788 $22,274,000 42.9%
Transfers $250,000 $250,000 $250,000 $250,000 0%
Total Revenue
Source:$19,481,931 $15,951,788 $15,951,788 $22,644,000 42%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Budgeted Expenditures by Type
Virtually all expenditures in the FY 2025-26 budget are salaries and bene ts related. Approximately 90% of these expenses
are projected to be paid to vendors for health, dental and vision related services ($15.8 million) and retiree health services
($4.4 million). Other more minor expenses include vacation and sick pay paid out to employees and Medicare rebates paid
to retirees.
Budgeted Expenditures vs Historical
MillionsSupplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$5
$10
$15
$20
$25
Expense Objects
Salaries And
Benefits $18,076,084 $15,407,332 $15,407,332 $22,102,000 43.5%
Supplies And
Services $1,000 $3,000 $3,000 $3,000 0%
Total Expense Objects:$18,077,084 $15,410,332 $15,410,332 $22,105,000 43.4%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 227
Fund Balance
The departmental charge is suf cient to slightly increase the projected Fund Balance.
Projections
Unassigned Committed Restricted Nonspendable Assigned
FY2024 FY2025 FY2026
$0
$500K
$1M
$1.5M
$2M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $353,320 $1,042,068 $1,581,068 51.7%
Committed $0 $0 $0 0%
Restricted $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$353,320 $1,042,068 $1,581,068 51.7%
Changes and Highlights
$6.4 million increase in Health, Dental and Vision Charges to Departments (these changes are accounted for in bene t
increases which have already been budgeted to debts)
$5.9 million increase in Health, Dental and Vision payments to Vendors.
City of South San Francisco | FY2025-26 Budget Book Page 228
Equipment
Replacement
(784)
The Equipment Replacement Fund is used to accumulate funds for replacement of
equipment and vehicles. Departments are charged an annual replacement charge to
cover future equipment replacement costs.
Summary
In FY 2025-26, the Equipment Replacement is projected to receive $2.57 million, which is the same as the prior scal year.
Expenditures are projected to total $1.80 million, an increase of $0.34 million, or 23.6%, over the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
City of South San Francisco | FY2025-26 Budget Book Page 229
Budgeted Revenues by Source
The majority of FY 2025-26 budget revenues in this fund (96.3%) are classi ed as "Other Revenues", which like the other
internal service funds, consist of charges to other City funds, including the General Fund, IT Fund, and Common Greens
funds for the replacement of vehicles, equipment and computer hardware. A small amount of interest income ($95,000) is
also budgeted to be received by this fund.
Other Revenues (96.3%)Other Revenues (96.3%)Other Revenues (96.3%)
Interest & Rent (3.7%)Interest & Rent (3.7%)Interest & Rent (3.7%)
Revenue Source
Interest & Rent $329,597 $95,000 $95,000 $95,000 0%
Other Revenues $2,474,579 $2,474,579 $2,474,579 $2,474,547 0%
Total Revenue
Source:$2,804,176 $2,569,579 $2,569,579 $2,569,547 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 230
Budgeted Expenditures by Type
The pie chart below shows 81.2% of expenditures in the FY 2025-26 budget are projected for capital outlay, i.e. the purchase
of replacement vehicles and capital equipment. 18.8% is categorized under supplies and services for replacement computer
equipment, servers, and photocopiers.
Capital Outlay (81.2%)Capital Outlay (81.2%)Capital Outlay (81.2%)
Supplies And Services (18.8%)Supplies And Services (18.8%)Supplies And Services (18.8%)
For FY 2025-26, expenditures increased over the prior years. Captial Outlay, primarily vehicle purchases, increased to $1.46
million, which remains below the inter-departmental charge for vehicles. Supplies and Services return to the prior year
levels, removing the one-time balancing measures and includes $100,000 in computer replacement.
City of South San Francisco | FY2025-26 Budget Book Page 231
Budgeted and Historical Expenditures by Type
MillionsSupplies And Services
Capital Outlay
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
Expense Objects
Supplies And
Services $310,871 $120,000 $280,266 $340,000 183.3%
Capital Outlay $1,301,337 $1,340,000 $5,811,955 $1,464,000 9.3%
Total Expense Objects:$1,612,208 $1,460,000 $6,092,220 $1,804,000 23.6%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 232
Fund Balance
The increase in fund balance in FY 2025-26 continues, though at a slower rate then previously. This allows the City to cash
purchase large vehicle expenditures, primarily re vehicles while continuing to clear the backlog of vehicles overdue for
replacement, and to partially electrify the City's eet.
Projections
Unassigned Committed Restricted Nonspendable Assigned
FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
$5M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $1,647,711 $3,140,075 $3,905,622 24.4%
Committed $0 $0 $0 0%
Restricted $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$1,647,711 $3,140,075 $3,905,622 24.4%
City of South San Francisco | FY2025-26 Budget Book Page 233
Changes and Highlights
City of South San Francisco | FY2025-26 Budget Book Page 234
Information
Technology
(785)
The Information Technology (IT) Fund is funded through an allocation charge to
departments for the maintenance and upkeep of the City’s computers, telephones,
servers, copiers, scanners, Citywide software, etc. The Information Technology
Department manages this fund. In addition to in-house IT services, the IT
Department provides services to the Town of Hillsborough to further regional
consolidation efforts.
Summary
In FY 2025-26, the Information Technology is projected to receive $4.72 million, which is $0.77 million higher than the prior
scal year. This represents a change of 19.6%. Expenditures are projected to total $4.71 million, an increase of $0.43 million, or
10.2%, over the prior scal year.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
$5M
City of South San Francisco | FY2025-26 Budget Book Page 235
Budgeted Revenues by Source
The pie chart below shows that in the FY 2025–26 budget, the majority of revenue in the Information Technology (IT) Fund is
projected to come from "Other Revenues" - that is, charges to other City funds that receive regular services from the IT
Department. A small amount of interest income is also budgeted, which is generated from the investment of the City's
surplus cash balance and allocated across all City funds.
Other Revenues (99.6%)Other Revenues (99.6%)Other Revenues (99.6%)
Interest & Rent (0.4%)Interest & Rent (0.4%)Interest & Rent (0.4%)
Revenue Source
Revenue From Other
Agencies $149,122 $0 $0 $0 0%
Interest & Rent $111,069 $20,000 $20,000 $20,000 0%
Other Revenues $3,925,248 $3,925,249 $3,925,249 $4,699,575 19.7%
Total Revenue Source:$4,185,439 $3,945,249 $3,945,249 $4,719,575 19.6%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 236
Budgeted Expenditures by Type
The pie chart below shows that 50.9% of the IT Fund FY 2025-26 expenditure budget is projected to be spent on salaries and
bene ts. There is an increase of 7.5% to $2.4 million, due to the removal of prior year freezes and the budget cost of living
increase of 3%. The remaining budget will be spent on supplies and services for Citywide Information Technology contracts
and equipment. Supplies and services are budgeted to increase by 13.1% compared to the prior year's adopted budget,
mainly the removal of prior year balancing measures, software cost increases, as well as onetime costs associated with a
phone system conversion.
Salaries And Benefits (50.9%)Salaries And Benefits (50.9%)Salaries And Benefits (50.9%)Supplies And Services (48.8%)Supplies And Services (48.8%)Supplies And Services (48.8%)
Interdepartmental (0.3%)Interdepartmental (0.3%)Interdepartmental (0.3%)
Budgeted Expenditures vs Historical
MillionsInterdepartmental
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$1
$2
$3
$4
$5
City of South San Francisco | FY2025-26 Budget Book Page 237
Expense Objects
Salaries And Benefits $2,018,253 $2,230,447 $2,270,447 $2,398,765 7.5%
Supplies And
Services $2,117,217 $2,030,490 $2,306,879 $2,296,824 13.1%
Interdepartmental $12,889 $12,889 $12,889 $12,889 0%
Total Expense Objects:$4,148,359 $4,273,826 $4,590,215 $4,708,478 10.2%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Fund Balance
There is a slight increase in fund balance due to expenditures matching the interdepartmental charges. There is no
operating reserve for this fund but in future years the interdepartmental charge will need to be increased to support
expenses should the fund balance trend closer to zero.
Projections
Unassigned Committed Restricted Nonspendable Assigned
FY2024 FY2025 FY2026
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
$1.75M
Financial Summary FY2024 FY2025 FY2026 % Change
Fund Balance ———
Unassigned $0 $0 $0 0%
Assigned $1,370,483 $1,496,534 $1,507,631 0.7%
Committed $0 $0 $0 0%
Restricted $0 $0 $0 0%
Nonspendable $0 $0 $0 0%
Total Fund Balance:$1,370,483 $1,496,534 $1,507,631 0.7%
City of South San Francisco | FY2025-26 Budget Book Page 238
Changes and Highlights
FY2025-26 Changes and Highlights
Positions:
None
Supplies and Services:
$ 124,334 Phone Service Update
142,000 Software Cost Increase
$ 166,334 TOTAL
City of South San Francisco | FY2025-26 Budget Book Page 239
DEPARTMENTS
City of South San Francisco | FY2025-26 Budget Book Page 240
Departments Overview
BUDGETED CITY DEPARTMENTS
The City of South San Francisco is organized into eight administrative departments and six operating departments with one
non-departmental classi cation used for miscellaneous charges that cannot be attributed to a speci c department. Each
department is summarized individually in the following pages. Below is a list of departments within the City:
General Government Departments
City Council – accounts for elected City Council members stipends and expenses related to of cial City functions.
Administrative support is provided by the City Manager’s Of ce.
City Clerk – administers City elections, is responsible for recording public meetings, maintaining of cial City records, and
publishing of cial public meeting agendas. The City Clerk is an elected of cial.
City Treasurer – responsible for the investment of City funds. Administrative support is provided by the Finance
Department. The City Treasurer is an elected of cial.
City Attorney - deals with all legal matters as they relate to City functions. The City Council has appointed the law rm
Redwood Public Law to provide attorney services for the City.
City Manager – responsible for the implementation of City Council direction and community outreach.
Finance – accounts for the City’s nances, prepares the budget, processes payroll, pays vendors, and administers risk
management. It also les all state and federally mandated nancial reports, manages the City’s banking contracts, and
provides administrative support to the City Treasurer.
Human Resources (HR) – responsible for the recruitment and support of employees, maintenance of bene ts, succession
development, employee training, and labor negotiations.
Information Technology (IT) – in charge of acquiring and maintaining the City's IT infrastructure.
Operating Departments
Economic and Community Development – oversees planning and building functions, the Successor Agency to the Re-
Development Agency (RDA), and general issues relating to economic development and community support within the City.
Fire - responsible for the protection of life and property in the event of an emergency within the City.
Police – responsible for public safety to support quality of life within the City.
Library – provides access to materials such as books, magazines, DVDs, as well as programs and services to meet the
informational and educational needs of the City.
Public Works – maintains City infrastructure, the Water Quality Control Plant, and the City’s eet of vehicles and large
equipment, and oversees the Parking District. Manages the Capital Improvement Program, Traf c Advisory Committee,
Right of Way, and Environmental Inspections.
Parks and Recreation – provides for the physical, cultural, and emotional well-being of the City, ensures the effective and
safe use of the physical resources of the City, and maintains City facilities and parks.
City of South San Francisco | FY2025-26 Budget Book Page 241
City Council
MISSION STATEMENT: The South San Francisco City Council serves as the City's governing body, responsible
for setting local policies, enacting ordinances and resolutions, and approving the City’s annual budget. The
Council provides strategic direction to ensure the effective and equitable delivery of municipal services and
collaborates closely with the City Manager and City staff to implement initiatives that align with community
priorities.
ELECTIONS:
The South San Francisco City Council is comprised of ve members, each elected by district to represent one
of the City’s ve geographic areas. Council elections are held in even-numbered years, with three members
elected during one election cycle and the remaining two elected in the following cycle. Each
Councilmember serves a four-year term.
In non-election years, the Council selects one of its members to serve as Mayor and another to serve as Vice
Mayor. The Mayor presides over City Council meetings, represents the City at of cial and ceremonial
functions, and acts as the primary spokesperson for the City.
City Council meetings are typically held on the second and fourth Wednesdays of each month and are open
to the public. Community participation is strongly encouraged as the Council values input from residents,
businesses, and stakeholders in shaping the future of South San Francisco.
District Name Title Term Election Year
District 5 Eddie Flores Mayor 4-year term November 2026
District 1 Mark Addiego Vice Mayor 4-year term November 2026
District 3 Buena or Nicolas Councilmember 4-year term November 2026
District 2 Mark Nagales Councilmember 4-year term November 2028
District 4 James Coleman Councilmember 4-year term November 2028
CITY COUNCIL RESPONSIBILITIES:
Serve as the governing body of the City of South San Francisco
Establish local policies through the adoption of ordinances and resolutions
Approve the City’s annual budget and oversee long-term nancial planning
Appoint members to all municipal advisory bodies, commissions, and committees
Represent the City on regional and county boards and committees, such as the Association of Bay Area
Governments (ABAG) and the Metropolitan Transportation Commission (MTC), that in uence policy
affecting South San Francisco
City of South San Francisco | FY2025-26 Budget Book Page 242
Serve as the Board of Directors for the Successor Agency to the former Redevelopment Agency, which
provides oversight for the dissolution and ongoing management of redevelopment obligations
Provide policy direction to the City Manager and work in collaboration with City staff to implement
Council initiatives
Promote scal responsibility, sustainability, equity, and innovation in public service
Ensure transparent governance and encouraging active community engagement
Strive to enhance quality of life and support a safe, inclusive, and resilient city for all residents
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR 2024-25:
Passed Measure W (Business License Tax)
Completed Racial and Social Equity Plan goals
Established Age-Friendly Task Force
Established Anti-Displacement Advisory Committee
Adopted SRO and Mobile Home Tenant Protection Ordinances (emergency and permanent)
Adopted Ordinance prohibiting retail sales of polystyrene, Styrofoam, and single use plastics, expanding
previously adopted restrictions on their use in restaurants
Adopted County Smoking Ordinance by reference, bringing regulations into compliance with State law
Passed Wage Theft Ordinance
Expanded South City Free Shuttle services
Started Linden Park Community engagement
Kicked off the Property Business Improvement District Process
Completed the State Housing Element timely
COUNCIL PRIORITIES:
Housing and Supportive Services
Pursue creative nancing strategies for housing
Encourage balanced housing supply, including rent & own, workforce
Quality of Life
Support a sustainable retail environment
Modern and Sustainable Organization
Ensure nancial sustainability, pursue creative revenue generation
Welcoming and Connected Community
Engage community volunteers for events through commissions and partners
Infrastructure and the Environment
City of South San Francisco | FY2025-26 Budget Book Page 243
Organizational Chart
City of South San Francisco | FY2025-26 Budget Book Page 244
Expenditures Summary
255,018 -$43,341
(-14.53% vs. prior year)
City Council Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2024 FY2025 FY2026
$0
$50K
$100K
$150K
$200K
$250K
$300K
$350K
City of South San Francisco | FY2025-26 Budget Book Page 245
Expenditures by Type
Salaries And Benefits (71.2%)Salaries And Benefits (71.2%)Salaries And Benefits (71.2%)
Supplies And Services (24.1%)Supplies And Services (24.1%)Supplies And Services (24.1%)
Interdepartmental (4.7%)Interdepartmental (4.7%)Interdepartmental (4.7%)
Budgeted vs. Historical Expenditures by Type
MillionsInterdepartmental
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Expense Objects
Salaries And Benefits $205,640 $192,900 $192,900 $181,476 -5.9%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 246
Supplies And
Services $51,876 $61,560 $61,560 $61,560 0%
Interdepartmental $43,900 $43,900 $43,900 $11,982 -72.7%
Total Expense Objects:$301,415 $298,359 $298,359 $255,018 -14.5%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 247
Positions Summary
FY 2025-26 Changes and Highlights
Positions: None
Supplies and Services: None
FY 2024-25 Changes and Highlights
Positions:
$12,000 Elected Salary change effective 12/2024
City of South San Francisco | FY2025-26 Budget Book Page 248
City Treasurer
Frank Risso
City Treasurer
MISSION STATEMENT: The South San Francisco City Treasurer is an elected of cial responsible for
overseeing and safeguarding the City’s nancial assets. The Treasurer’s primary objective is to invest funds
that are not immediately needed for City operations in a manner that maximizes returns while ensuring the
safety and liquidity of public funds. As the custodian of these funds, the City Treasurer ensures that all funds
invested are in compliance with State law and the City’s investment policy. Through prudent cash
management and investment practices, the Treasurer plays a critical role in maintaining the City’s scal
integrity.
ELECTIONS:
The City Treasurer is an elected position with a four-year term. Elections are held every four years, with the
next City Treasurer election scheduled for November 2026. As an elected of cial, the Treasurer is directly
accountable to the residents of South San Francisco, ensuring transparency and public trust in the
management of the City’s nancial assets.
RESPONSIBILITIES:
Invest City surplus funds to maximize returns while prioritizing safety and liquidity
Prepare and present quarterly reports detailing the amounts and types of investment instruments held
Oversee the City’s managed investment portfolio to ensure the security, liquidity, and optimal yield of
public funds
Provide regular reports on investment performance to the City Council
Ensure compliance with all applicable laws, regulations, and City policies governing public funds
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR 2024-25:
Attended regular meetings with investment advisors to ensure investments are in full compliances with
City’s investment policy
Submitted quarterly investment reports to Council
Reviewed and updated investment policy annually
OBJECTIVES FOR FISCAL YEAR 2025-26:
Update investment policy annually
Oversee the City’s managed investment portfolio
Report to Council quarterly on investment performance
Expenditures Summary
220,835 $46,537
(26.70% vs. prior year)
City of South San Francisco | FY2025-26 Budget Book Page 249
Expenditures by Type
Budgeted vs. Historical Expenditures by Type
MillionsInterdepartmental
Salaries And Benefits
Supplies And Services
FY2024FY2025FY2026$0
$0.05
$0.1
$0.15
$0.2
$0.25
Expense Objects
Salaries And Benefits $34,096 $34,100 $34,100 $80,637 136.5%
Supplies And
Services $136,585 $140,060 $140,060 $140,060 0%
Interdepartmental $138 $138 $138 $138 0%
Total Expense Objects:$170,819 $174,298 $174,298 $220,835 26.7%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
Positions Summary
City of South San Francisco | FY2025-26 Budget Book Page 250
Highlights and Changes
FY 2025-26 Changes and Highlights
Positions: None
Increase in salary and bene ts cost due to bene t selection changes.
Supplies and Services: None
FY 2024-25 Changes and Highlights
Positions: None
City of South San Francisco | FY2025-26 Budget Book Page 251
City Clerk
Rosa Govea Acosta
City Clerk
MISSION STATEMENT: The City Clerk serves the public and City Departments through the administration of
legislative processes, fair and impartial local municipal elections, records and maintains the legislative
process of all open meetings of the City Council, and ensures transparent government processes and records
management. The City Clerk serves as a steward of the democratic process and is a liaison between the City
Council and members of the public. The City Clerk is an elected representative of the people and serves a
four-year term with legal responsibilities described in California Government Code Sections 40800, et seq.,
the Elections Code, and City ordinance.
The City Clerk ensures all council actions comply with federal, state, and local statutes, including the Political
Reform Act, the Brown Act, and the Public Records Act. Further, as Clerk of the Council and Successor
Agency, the City Clerk maintains legislative materials for these legislative bodies. The Clerk serves as the
archivist of City records and maintains custody of the City seal. The City Clerk and staff strive to meet these
duties ef ciently, courteously, neutrally, and in a manner that is above all else in the best interests of the
residents of South San Francisco.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY THROUGH:
Performing all legislative duties for the legislative bodies of the City Council, South San Francisco
Successor Agency to the former Redevelopment Agency and its fourteen (14) Standing Committees
pursuant to state and local government requirements, including: (1) Preparing and distributing agendas
and meeting packets; (2) Recording Council legislative actions and proceedings (3) Recording of
Council legislative actions and proceedings in meetings, minutes, resolutions, and ordinances (4)
Publishing legal notices pursuant to State law (5) Attesting contracts, agreements, and other of cial
documents approved by the City Council, City Manager, and City Attorney.
Noticing public meetings for the City Council and advisory bodies pursuant to the Ralph M. Brown Act.
Managing the Citywide Records Management Program (paper and electronic) for all permanent and
historical records to ensure public access to records pursuant to the Public Records Act.
Conducting recruitment and facilitating the appointment of the Council’s appointed bodies,
maintaining records, and maintaining policies and procedures pursuant to the Government Code.
Serving as the City’s Election Of cial and, in compliance with the California Elections Code, administer
all municipal elections and perform oaths of of ce for elected and appointed of cials.
Serving as the Local Filing Of cer for the Fair Political Practices Commission (FPPC) for all campaign
disclosure reports for all local candidates and campaign committees.
Serving as the Local Filing Of cer for Fair Political Practices Commission (FPPC) Statements of
Economic Interest (Form 700) for designated lers.
Maintaining and updating the City’s Con ict-of-Interest Code.
City of South San Francisco | FY2025-26 Budget Book Page 252
Maintaining annual updates of the Local Appointments List (Maddy Act).
Processing and overseeing the timely response of subpoenas and summons for all city-related matters.
Ensuring codi cation of ordinances and overseeing supplemental updates to the South San Francisco
Municipal Code.
Updating the department website with critical information to increase accessibility.
Manage and administer passport services as a Passport Acceptance Agency.
Serve as Department Head, managing staff, day-to-day operations, and departmental budget.
Representing the City at Public Events.
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR 2024-25:
Provided accurate and timely minutes for fty-seven (57) Council proceedings.
Responded to 697 Public Records requests as required under the California Public Records Act.
Processed 455 passport applications and met requirements as set by the U.S. Department of State to
continue serving as a Passport Acceptance Facility.
Assistant City Clerk obtained her Certi ed Municipal Clerk (CMC) designation from the International
Institute of Municipal Clerks in October 2024.
Conducted the consolidated 2024 General Municipal Election for a local ballot measure and
Councilmember seats in Districts 2 and 4.
Conducted the 2024 biennial review and update of the Con ict-of-Interest Code.
Conducted recruitment and appointments for multiple positions on the City’s advisory boards,
commissions, and committees.
Managed the electronic ling of mandated ethics training (AB1234) for elected of cials, advisory body
members, and designated lers.
Ensured timely ling of Statements of Economic Interest (Form 700) and Campaign Statements (Form
460).
Continued to oversee and coordinate the placement of the City’s inactive records at a secure records
storage facility to achieve security, safety, and ef ciency-related goals.
OBJECTIVES FOR FISCAL YEAR 2025-26:
Develop and implement the City’s Records Management Program Policy.
Update the City’s Records Retention schedule in line with the statewide movement towards electronic
availability of records.
Assist departments with conversion of physical records to electronic form.
Continue to organize and streamline processes of the City Clerk’s of ce.
Continue to provide support to City Council, internal departments, and members of the public.
Enhance the use of social media to increase civic engagement and identify and grow community
partners.
Provide training to new employees and implement quarterly training for Legistar (Agenda
Management), GovQA (Public Records Act Request), and Laser che (Records Management) users.
Implement increased security measures for Corodata by restructuring services by department to
enhance the le security.
Implement searchable archive in the City’s Public Records Request portal for public view.
Continue to attend trainings provided by the International Institute of Municipal Clerks, City Clerks
Association of California, and League of California Cities.
Update and adopt the City Council Procedures and Protocols Handbook.
BUDGET HIGHLIGHTS FOR FISCAL YEAR 2025-26:
$10,000 - Staff training and professional development to obtain designations for Deputy City Clerk as
Certi ed Municipal Clerk (CMC); Assistant City Clerk as Master Municipal Clerk (MMC) and Notary Public
certi cations for multiple positions.
$5,000 – Yearly maintenance cost of eScribe, Board Manager.
$10,000 - Yearly maintenance cost of GovQA, the City’s Automated Public Records Act program.
City of South San Francisco | FY2025-26 Budget Book Page 253
$10,000 - Yearly maintenance cost of Legistar (Granicus), the City’s Automated Agenda Management
System.
$8,000 - Yearly maintenance of Granicus DisclosureDocs, the City’s electronic nancial disclosure
software for Fair Political Practices Commission forms and Ethics Training (AB1234).
Organizational Chart
Key Performance Measures
City of South San Francisco | FY2025-26 Budget Book Page 254
Expenditures Summary
1,366,494 $84 ,663
(6.60% vs. prior year)
Expenditures by Type
Budgeted vs. Historical Expenditures by Type
MillionsInterdepartmental
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expense Objects
Salaries And Benefits $809,649 $988,806 $988,806 $1,090,121 10.2%
Supplies And
Services $107,799 $237,743 $316,743 $208,428 -12.3%
Interdepartmental $55,282 $55,282 $55,282 $67,945 22.9%
Total Expense Objects:$972,730 $1,281,831 $1,360,831 $1,366,494 6.6%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 255
Positions Summary
Highlights and changes
FY 2025-26 Changes and Highlights
Positions: None
Supplies and Services: None, increase in expenses due to removal of one-time budget balancing measures from prior year.
FY 2024-25 Changes and Highlights
Positions: None
City of South San Francisco | FY2025-26 Budget Book Page 256
City Attorney
Sky Woodruff
City Attorney
MISSION STATEMENT: The City Attorney is directly appointed by the City Council. The City Attorney
represents and advises the City Council, Boards and Commissions, and of cers and employees of the City in
all matters of law pertaining to their respective of ces and of cial activities. The City Attorney prepares all
proposed ordinances, resolutions and amendments, prepares or approves the form of all other legal
documents and represents the City in litigation to which the City is a party.
The City Attorney, whose services are retained by the City through a contract relationship, is responsible for
the following services:
Providing legal advice and information to the Council and staff;
Preparing legislation and legal documents;
Reviewing contracts, leases and agreements;
Providing legal defense and advice to the City in a manner that minimizes City liability and exposure;
Providing legal advice to the City Council, City Manager, Departments, Boards and Commissions;
Supporting staff in enforcing community standards and codes fairly; and
Managing the City’s litigation.
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR 2024-25:
Legislative Actions
Drafted or worked with staff on drafting the following ordinances and assisted staff in processing them
for adoption:
Municipal Code amendment to implement additional regulations and programs related to solid
waste and recycling under SB 1383.
Adoption of a Reach Code for commercial developments and analyzed issues related to case law
developments on natural gas bans.
Developed a draft Municipal Code amendment to the Trees and Sidewalks regulations for abutting
property owners, to be presented to Council for consideration.
Adoption of Ordinance related to restrictions on the use of city property.
Adoption of Zoning Code updates to implement Housing Element programs and conform with
new state housing law updates.
Adoption of mooring regulations to provide regulations for moorings in City’s navigable
waterways.
Developed draft regulations of campaign signs and campaigning inside residential rental property.
Introduction of Ordinance to amend City’s Tobacco Ordinance to adopt County’s Tobacco Retailer
Permit Ordinance by reference and repeal any related outdated portions of City’s Municipal Code.
Worked with staff on ordinances for relocation bene ts for residents of SROs and mobile home
parks.
Assisted with adoption of ordinance updating animal control regulations.
Drafted ordinance to implement Council compensation increase.
Worked with staff on development of ordinance prohibiting sale of polystyrene products.
Collaborated with staff on the development and drafting of an ordinance to prohibit nal building
permits for contractors with outstanding wage theft charges.
Assisted City staff with completion and implementation of the General Plan update, CEQA analysis, and
related Zoning Code/Climate Action Plan update, and the processing of new development projects
affected by the update.
City of South San Francisco | FY2025-26 Budget Book Page 257
Assisted City staff with implementation of housing and zoning ordinance update programs in the 2023-
2031 Housing Element.
Assisted City staff with processing and consideration of development projects pursuant to newly
adopted Lindenville Speci c Plan.
Assisted City staff with proposed Orange Memorial Park and Centennial Trail Master Plan review and
approval issues.
Collaborated with staff to assess options for updating the Business License Tax; assisted with drafting
ordinance to update BLT;and prepared materials related to the election on the measure.
Oyster Point Development Project
The City Attorney's Of ce continued to assist with the Oyster Point Development Project, including:
Oversight Board approval of FY 23-24 and 24-25 ROPS of the Successor Agency, including funding
for the Successor Agency’s obligations for preparation of the open space parcel;
Encroachment and Maintenance Agreements and related easements/access agreements for
Phases ID – IVD; and
The Oyster Point Sanitary Sewer Pump Station Relocation project.
Economic Development and Planning
Worked closely with the Economic Development and Planning Divisions to negotiate and prepare
development project applications for approval, including preparing environmental documentation,
drafting exclusive negotiating rights agreements (ENRA), development agreements, purchase and sale
agreements, and processing entitlements. The following list is a sampling of some of the projects that
we assisted with:
Worked with staff on issues related to potential development of the Firehouse Live/Work Project at
Baden Avenue;
Surplus Land Act compliance and related purchase and sale agreement matters regarding
proposed hotel development at Oyster Point with Ensemble Investments;
Negotiate and draft terms for a Development Agreement at 800 Dubuque Ave;
Coordinate with Planning and Public Safety staff regarding necessary public access easements for
40 Airport Blvd housing development project;
Negotiate and draft terms for a Development Agreement at 175 Sylvester and 100 E. Grand.
Continued to collaborate with staff on potential retention of 616 and 700 Linden Avenue for
development of parks in the Oldtown area, including assisting with appraisal, environmental review,
and presentation of proposal to Countywide Oversight Board.
Assisted City staff with the PUC site development delays, grant applications, and additional property
acquisitions for related roadway projects.
Assisted with the acquisition process for County Chapter 8 sale of property.
Advised staff regarding multiple housing and development issues.
Assisted with review and processing of City’s rst AB 2011 project at 500/520 Linden Ave.
Assisted City with negotiation and drafting of MOU with San Mateo County for Ramada Inn Homekey
project.
Continue to assist City with various follow up agreement drafting and execution issues for the Southline
development project.
Continue to assist City with negotiation of In-N-Out project and CEQA review for project at 932 and 972
El Camino Real.
Continue to assist City with review of billboard project at 1 Oyster Point.
Continue to assist City with matters related to Amazon Parcel Hub project at 1000 San Mateo Avenue.
Reviewed and advised on CEQA documents for applicant projects, including but not limited to:
101 Utah Avenue Mixed Use Project
Gateway (Railroad Avenue) Townhouse Project
Boys and Girls Club in Orange Park Project, including ground lease negotiations with City
Manqger’s Of ce1341 San Mateo Avenue Project
360 Alta Vista Subdivision Project
City of South San Francisco | FY2025-26 Budget Book Page 258
Continue to advise City on PUC Housing project for market rate and affordable housing, including IIG
grant matters.
Advised staff regarding determination and appeal hearing for enforcement of the City’s Tenant
Relocation Payment Ordinance for tenants displaced due to substandard housing at 432 Railroad
Avenue.
Worked with staff on multiple potential land acquisition opportunities, including negotiating strategy
and legal compliance issues.
Information and Technology
Assisted staff with continued efforts to promote expansion of telecommunications technology in the
City and enforcing the City's current telecommunications regulations, including the following:
Advice regarding ber conduit installation issues as a part of Open Trench negotiations with
Intermountain, Inc. at West Orange Ave. and related SFPUC property rights issue;
Assisted with contracting for the community wi- program
Assisted with negotiation and drafting of lease agreement with AT&T for telecommunication
facility at the Miller Ave. Garage rooftop space.
Assisted with review of various open trench, colocation, and ber optic deployment issues with
various telecommunication providers.
Assisted with the review and negotiation of various technology procurement and Saas
agreements.
Public Works and Contracting
Assisted staff with the provision of certain public services and other public works projects, including the
following:
Procurement for design services, approval of design approaches, and CEQA evaluation for the
Orange Memorial Park Swim Center Project;
Advice regarding services and construction for the Orange Memorial Park Sports Field Project.
Assist with various efforts to partner with state and regional agencies for cooperative projects such as
Smart Corridor and Colma Creek Flood Channel maintenance projects.
Managed litigation against PG&E and MGE related to storm drain damage resulting in a successful
settlement for the City.
Assist staff with agreement drafting and implementation of the South City Shuttle Program including
vendor procurement and negotiation with the Town of Colma.
Assist staff with negotiation and implementation of various cooperative arrangements with
neighboring jurisdictions for street paving/maintenance and similar public works projects.
Advised staff regarding issues related to changes to the Caltrain grade separation project.
City Procurements
Establish streamlined contract review and approval process to shorten review timing and promote
ef ciency.
Prepare updates to the City’s contract templates and related procurement documents.
Review various procurement options for professional services and advise on potential options.
Code Enforcement
Advised staff on matters related to enforcement of the City’s Tenant Relocation Payment Ordinance for
tenants displaced due to substandard housing.
Advised staff on the enforcement of the City’s Solid Waste Ordinance related to businesses unlawfully
collecting and hauling waste in the City.
Assisted staff regarding enforcement of the City’s ban on the sale of avored tobacco.
Assisted staff regarding enforcement of the City’s sale of cannabis ordinance.
Worked with the City Manager’s Of ce and Code Enforcement on legislative updates and
implementation plan for marine debris and abandoned vessels.
Implemented cross-departmental problem properties regular meetings.
City of South San Francisco | FY2025-26 Budget Book Page 259
Miscellaneous-Additional City Operations
Worked with multiple departments on updates to development impact and other fees in light of new
case law.
Represented the City in litigation matters handled by the City Attorney’s Of ce. Managed and oversaw
outside counsel in the defense of litigation against the City.
Provided citywide staff and commission trainings on the Brown Act, AB 1234, and sexual harassment
prevention.
Assisted the City Clerk’s Of ce and other departments with issues related to the approximately 625
public records request received since July 1, 2024, including direct review of at least 275 requests.
Provided Planning Commission, Measure W, Parking Place, and other City commissions trainings on
the Brown Act and Commission Roles and Responsibilities.
Provided support to Police Department through the prosecution of Municipal Code violations,
abatement of deadly weapons through court proceedings, protection of con dential police records,
including responding to public records requests pursuant to SB 1421 (2018), subpoena and Public
Records Act responses.
Provided support to Police Department through the pursuit of Gun Violence Restraining Orders and
Weapons Con scation Petitions.
Provided support to Police Department through the opposition of Pitchess Motions.
Provided support and guidance to staff navigating clean-up of homeless encampments and RV
parking matters.
Provided continuing support and advice to the South San Francisco Conference Center Authority.
OBJECTIVES FOR FISCAL YEAR 2025-26:
Continue to assist City Council with downtown and business development initiatives.
Assist the City with implementing Housing Element programs and navigate new housing law updates.
Provide in-depth training on legal topics and requirements to staff and Boards and Commissions.
Continue to assist City staff with implementation of the Long Range Property Management Plan and
the disposition of Successor Agency properties.
Continue to assist City staff with the delivery of the Civic Campus project and the implementation of
other Measure W initiatives.
Continue to assist Staff with issues relating to Housing Element implementation, compliance, and
navigation of state law/HCD Guidance.
Continue to assist Staff with implementation of objective design review criteria and compliance with SB
35, SB 330, SB 9 and Housing Accountability Act, as well as with anticipated initiatives to develop
options for encouraging development of affordable housing.
Continue to assist Staff with review and process of streamlined housing development projects including
but not limited to AB 2011 an state density bonus projects.
Continue to assist City with implementation of ordinances implementing new programs listed above.
Assist City staff with implementation of new General Plan and updated Zoning Ordinance.
Assist City staff with updates to internal city policies and provide training on implementation.
Continue to assist City staff with the preparation, negotiation, environmental review and entitlement
process for residential and commercial development projects.
Continue to assist City staff with the preparation, drafting and adoption of new ordinances.
Continue to assist City staff with management of increasing in ux of PRA requests.
Continue to assist Police Department with Police Litigation matters.
BUDGET HIGHLIGHTS FOR FISCAL YEAR 2025-26:
The General Fund budget for FY 2025-26 has been adjusted to re ect actual work levels.
City of South San Francisco | FY2025-26 Budget Book Page 260
Organizational Chart
City of South San Francisco | FY2025-26 Budget Book Page 261
Expenditures Summary
1,517,7 11 $58,886
(4.04% vs. prior year)
Expenditures by Type
Budgeted vs. Historical Expenditures by Type
MillionsInterdepartmental
Supplies And Services
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
Expense Objects
Supplies And
Services $1,711,048 $1,450,717 $2,250,717 $1,515,717 4.5%
Interdepartmental $8,108 $8,108 $8,108 $1,994 -75.4%
Total Expense Objects:$1,719,156 $1,458,825 $2,258,825 $1,517,711 4%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 262
Changes and Highlights
FY 2025-26 Changes and Highlights
Positions: None
Supplies and Services:
$ 65,000 Contract Increase
FY 2024-25 Changes and Highlights
Positions: None
City of South San Francisco | FY2025-26 Budget Book Page 263
City Manager
Sharon Ranals
City Manager
MISSION STATEMENT: The daily business of City operations is the responsibility of the City Manager, the
Chief Executive Of cer of the municipal corporation. The City Manager’s Of ce implements policy decisions
of the City Council, provides leadership and strategic direction to the City’s department head team and
organization as well as ensuring that initiatives and programs align with the City’s General Plan and re ect
the values of our community. The City Manager’s Of ce provides overall guidance to all City operating
departments and is responsible for the administration of City programs to ensure the delivery of high-quality
services in an ef cient and cost-effective manner. This includes oversight of major City-initiated projects,
outreach to and involvement with community members on issues of local concern, direction of the annual
budget process, and coordination of City Council agendas. The City Manager’s of ce includes administration
of Capital Projects, Communications, Community Outreach, Diversity, Equity, and Inclusion (DEI), and
Sustainability, and provides a resource for general information for the citizens of South San Francisco. City
personnel are under the authority of the City Manager.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY THROUGH:
Conduct regular recurring meetings with department heads, key staff, and elected of cials to stay
abreast of successes, challenges, and progress on the City Council’s priorities. The form of these
meetings can vary in size and cadence – from one-on-one to small group meetings, such as meetings
with staff responsible for delivering the Capital Improvement Plan, bi-weekly department head
meetings, and weekly one-on-one meetings with department heads.
Ensure that the City Council agendas are balanced and timely to ensure the City’s business is
accomplished with the opportunity for public input/comment.
The Diversity, Equity, and Inclusion Of cer serves as the staff liaison for the Equity and Public Safety
Commission, which continues to review data, provide recommendations, and build community trust.
The Chief Sustainability Of cer ensures that the City continues to make progress on its Climate Action
Plan and brings forth ordinances or ordinance amendments consistent with modern sustainability
standards. The Chief Sustainability Of cer oversees and coordinates the City’s cross-departmental
environmental initiatives.
Ensuring that on a biennial basis, the City continues to assess core services through statistically
signi cant community surveys.
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR 2024-25:
Adoption of the Mooring Regulations Ordinance
Opened the Centennial Way Park South
Broke ground on Orange Memorial Aquatic Center Awarded contract for architectural design of
Westborough Pre-School expansion
Hosted South City Pride celebration on Grand Ave.
Participation in the SMC Pride Parade and celebration
Ongoing Linden Park design and outreach efforts
Celebrated Samoan Heritage Week with proclamation and ag raising
Participation in Pistahan parade and Filipino ag raising
Opening of Karyl Matsumoto Caltrain Plaza
Continued providing Every Kid Deserves a Bike
Continued the tradition of Youth in Government
National Night Out at eight locations throughout the City
Celebration of Juneteenth
Coordinated annual free drive-thru Flu shot Clinic
Ordinance prohibiting the retail sale of on polystyrene foam
City of South San Francisco | FY2025-26 Budget Book Page 264
Led several tobacco retailer information sessions and revision of the avored tobacco ordinance
Continued collaboration with SSFUSD on hosting Ruby Bridges Day
Hosted representatives from NLC in celebration of their Centennial NLC Roadshow
Hosted food and toy drives during the holiday season
Hosted a holiday toy giveaway in District 5 (for the entire community)
Hosted several business engagements in formation of the East of 101 Area Community Facilities District
Created comprehensive portfolio of infrastructure needs as a part of the East of 101 Community
Facilities District (CFD)
Sponsored state legislation relating to the Mello-Roos Act, speci cally as it relates to formation of
Community Facilities Districts
Continue to implement and provide education to the community and businesses on the City’s Local
Minimum Wage Ordinance
Continue to track all state and federal legislation pertinent to the City’s interests
Continue to collaborate and build relationships with intergovernmental agencies in San Mateo County
OBJECTIVES FOR FISCAL YEAR 2025-26:
Lead efforts to identify path forward for long-term scal sustainability, including evaluation of operating
budget for ef ciencies and reductions and revenue enhancement.
Monitor delivery of departmental goals associated with implementation of the General Plan and
Climate Action Plan.
Continue City-wide National Night Out program.
Implement recommendations of the Racial and Social Equity Plan.
Enhance city-wide volunteer coordination
Near completion of construction of the new Orange Memorial Park Aquatic Center.
As a certi ed Age Friendly City, continue to implement goals identi ed by the Age Friendly Steering
Committee.
BUDGET HIGHLIGHTS FOR FISCAL YEAR 2025-26:
Limited term funding for enforcement of the Mooring Regulations Ordinance
Continue funding for FlashVote
Continue funding Sister Cities Program
Continue funding Americorps Volunteer Infrastructure Program (VIP) fellowship program
tinue funding for the implementation of an updated and more robust Climate Action Plan with an
emphasis on intradepartmental collaboration on all sustainability initiatives.
City of South San Francisco | FY2025-26 Budget Book Page 265
Organizational Chart
Key Performance Measures
City of South San Francisco | FY2025-26 Budget Book Page 266
Expenditures Summary
4 ,849,323 $948,323
(24.31% vs. prior year)
Expenditures by Type
Budgeted vs. Historical Expenditures by Type
MillionsInterdepartmental
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$1
$2
$3
$4
$5
$6
Expense Objects
Salaries And Benefits $2,301,200 $2,599,482 $2,659,482 $3,236,849 24.5%
Supplies And
Services $958,961 $1,157,145 $1,493,029 $1,455,945 25.8%
Interdepartmental $144,373 $144,372 $144,372 $156,529 8.4%
Total Expense Objects:$3,404,533 $3,900,999 $4,296,883 $4,849,323 24.3%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 267
Positions Summary
FY2025-26 Changes and Highlights
Positions:
$ 7,576 Reclass 1.0 FTE Administrative Assistant I to Administrative Assistant II (absorbed by vacancy savings)
Supplies and Services:
$ 200,000 Abandoned/Derelict Vessel Removal/Destruction
100,000 Biennial Community Survey
$ 300,000 TOTAL
FY2024-25 Changes and Highlights
Positions:
$ (125,847)Freeze 1.0 FTE Administrative Assistant I
$ (178,075)Freeze 1.0 FTE Management Analyst II
$ (91,790)Transfer 2.0 FTE Promotores to ECD
$ 40,000 Potential reclass for CMO staff
$ (355,712)TOTAL
City of South San Francisco | FY2025-26 Budget Book Page 268
Finance
Karen Chang
Director of Finance
MISSION STATEMENT: The Finance Department provides accurate, transparent, complete, and timely
nancial information to support the City’s operations while ensuring South San Francisco long-term scal
sustainability. The department is responsible for safekeeping, management, and accounting of the City’s
nancial assets. The department is responsible for payroll administration, accounts payable processing,
business licenses issuance, risk, and debt management, while acting in a duciary capacity for assessment
districts.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY THROUGH:
Budgeting and accounting for nancial transactions to ensure optimal management of City revenues
and appropriations, and accurate recording and reporting of nancial transactions in accordance with
regulations and standards
Building multi-year forecasts to assist effective nancial decision-making and future application of
resources
Managing payment of vendors and City employees to effect continued provision of City services and
programs, and avoid delays to public projects
Receiving and accurately recording revenues from various sources to ensure funds are available to
support City projects and programs
Overseeing the City’s cash ow needs to support prudent investment of funds by the City Treasurer
Establishing strong internal controls to maintain control of, and accountability for, City funds
Managing the City’s annual nancial audit and production of the Annual Comprehensive Financial
Report (ACFR) in conjunction with the City’s independent auditor
Managing and maintaining the City’s Business License program
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR 2024-25:
Completed the FY2023-24 nancial audit and Annual Comprehensive Financial Report (ACFR) in a
timely manner and received the Certi cate of Achievement for Excellence in Financial Reporting Award
from the Government Finance Of cers Association (GFOA)
Received the GFOA Distinguished Budget Award for FY2024-25
Maintained a AAA bond rating
Successfully modernized the Business License Tax and passed the ballot measure by over 80%
Completed an RFP process for selection of a new enterprise resource planning software
Completed an RFP process and awarded contract for Sales Tax Advisor
Completed an RFP process and awarded contract to hire a consultant to conduct Transient Occupancy
Tax (TOT) auditing service, short-term rental monitoring program and parking taxes
City of South San Francisco | FY2025-26 Budget Book Page 269
OBJECTIVES FOR FISCAL YEAR 2025-26:
Implementation of the selected Enterprise Resources Planning software
Complete FY2024-25 audit and issue Annual Comprehensive Financial Statements (ACFR) and all the
statutory reports in a timely manner
Facilitate and coordinate the issuance of CFD for E101 projects
Maintain a AAA Bond Rating
Obtain GFOA Certi cate of Excellence in Financial Reporting for FY2024-25
Obtain GFOA Distinguished Budget Award for FY 2025-26
Implement new Governmental Accounting Standards Board (GASB) Accounting Pronouncements
Explore revenue enhancement strategies to ensure long-term scal sustainability
Transition the administrative services responsibilities to HdL for Transient Occupancy Tax, Parking Tax,
Conference Center Tax, Business Taxes to enhance compliance, streamline operations and simply
payment process for business
Onboarding HdL as City’s new Sales Tax Consultant.
Organizational Chart
* Under lled positions:
Accountant I is under lling the Management Analyst II position.
Accounting Assistant II is under lling the Accounting Technician position.
City of South San Francisco | FY2025-26 Budget Book Page 270
Key Performance Measures
City of South San Francisco | FY2025-26 Budget Book Page 271
Expenditures Summary
4 ,329,4 81 $432,224
(11.09% vs. prior year)
Finance Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2024 FY2025 FY2026
$0
$1M
$2M
$3M
$4M
$5M
Expenditures by Type
City of South San Francisco | FY2025-26 Budget Book Page 272
Budgeted vs. Historical Expenditures by Type
MillionsInterdepartmental
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$1
$2
$3
$4
$5
Expense Objects
Salaries And Benefits $2,564,737 $3,273,046 $3,273,046 $3,514,689 7.4%
Supplies And
Services $501,037 $485,748 $815,646 $505,748 4.1%
Interdepartmental $138,463 $138,463 $138,463 $309,045 123.2%
Total Expense Objects:$3,204,236 $3,897,257 $4,227,155 $4,329,481 11.1%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 273
Positions Summary
FY2025-26 Changes and Highlights
Positions:
No Change
Supplies and Services:
$ 20,000 Property Tax Consultant
FY2024-25 Changes and Highlights
Positions:
$ (55,830)Delay in lling the Financial Analyst II position by 4 months
$ (60,560)Delay in lling the Accounting Supervisor position by 4 months
$ (33,500)Savings in under lling the MA position with Accountant I
$ (149,890)TOTAL
City of South San Francisco | FY2025-26 Budget Book Page 274
Non-Departmental
Non-departmental expenditures are General Fund expenditures that bene t the City as a whole, and that do not t into one
particular department, including Animal Control services, C/CAG, and grant writing consulting services. It also includes
general transfers from the General Fund to other funds (excluding CIP).
Expenditures Summary
Expenditures are at in the FY 2025-26 budget compared to the FY 2024-25 adopted budget. The budget also includes
subsidy transfers from the General Fund to the Bene ts Fund ($0.25 million) and the Storm Water fund ($0.25 million).
1,894 ,367 $0
(0.00% vs. prior year)
Expenditures by Type
Budgeted vs. Historical Expenditures by Type
MillionsTransfers
Supplies And Services
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
Expense Objects
Supplies And
Services $856,668 $1,394,367 $1,685,629 $1,394,367 0%
Transfers $500,000 $500,000 $500,000 $500,000 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 275
Total Expense Objects:$1,356,668 $1,894,367 $2,185,629 $1,894,367 0%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
FY 2025-26 Changes & Highlights:
None
FY 2024-25 Changes & Highlights:
None
City of South San Francisco | FY2025-26 Budget Book Page 276
Human Resources
Leah Lockhart
Director of Human Resources
MISSION STATEMENT: The Human Resources Department serves as a cooperative and engaged partner in
support of the City’s goals and values. We are committed to working strategically and mutually with
departments to provide programs and services that support a culture of achievement, continuous
improvement, safety, employee empowerment, and teamwork.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY THROUGH:
Employee Development and Engagement
Bene ts and Wellness Programs
Recruitment, selection and onboarding
Classi cation and Compensation administration
Employee Relations and Performance Management
Labor-Management Partnerships
Occupational Health and Safety and Worker’s Compensation Administration
Human Resources Information Management and Regulatory Compliance
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR 2024-25:
Expanded programming for the Youth Summer Internship Program and hosted 17 summer high school
interns.
Completed labor negotiations for successor MOUs with 7 bargaining units.
Conducted 58 recruitments (open and promotional) for full-time regular positions.
Developed and implemented 7 new or amended job classi cations and to facilitate departmental
staf ng needs and restructuring.
Conducted a City-wide job classi cation audit for driver ’s license requirements to comply with SB1100.
Onboarded 53 new full-time employees, and administered 50 internal promotions.
Completed a City-wide workplace violence risk assessment, and implemented workplace violence
training for all City employees.
Conducted three mental health wellness workshops through the City’s Employee Assistance Program
provider.
Transitioned to a new Worker’s Compensation Third-Party Administrator and implemented fast-track
protocols to improve timely access to care for injured workers.
Hosted the rst annual Diversity Employment Day Career Fair in collaboration with JobTrain and the
Chamber of Commerce.
Participated on the steering committee and selection committee for the ERP Request for Proposals
and selection process.
Streamlined onboarding process by implementing the use of electronic forms where possible.
Updated and implemented standardized recruitment and selection procedures to ensure consistency
and best practices in hiring.
Implemented Administrative Partners quarterly meetings and training for administrative support staff.
In conjunction with Information Technology staff, updated and rolled out new employee intranet.
Completed COVID-19 sick leave data analysis and recovery project and submitted IRS reimbursement
request for approximately $291,000.
OBJECTIVES FOR FISCAL YEAR 2025-26:
Continue review and analysis of recruitment, training, policies and employee bene ts and resources for
potential changes or enhancements to better support diversity, equity and inclusion objectives.
City of South San Francisco | FY2025-26 Budget Book Page 277
Develop and implement a manager and supervisor training curriculum in conjunction with quarterly
management forums
Convene an Employee engagement committee to advise on events and City-wide communication and
engagement strategies, conduct second biannual City-wide survey.
Participate in the implementation of a new ERP system (Human Resources & Payroll modules)
Continue to expand mental health and wellness workshops for City employees
Update and implement revised exit interview questionnaire and improve response rate to 70% or
higher
Complete review and update of City’s Personnel Rules and Regulations
Organizational Chart
Key Performance Measures
City of South San Francisco | FY2025-26 Budget Book Page 278
Expenditures Summary
3,039,100 $330,619
(12.21% vs. prior year)
Expenditures by Type
Budgeted vs. Historical Expenditures by Type
MillionsInterdepartmental
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$0.5
$1
$1.5
$2
$2.5
$3
$3.5
Expense Objects
Salaries And Benefits $2,168,925 $2,389,005 $2,389,005 $2,523,279 5.6%
Supplies And
Services $385,436 $264,284 $552,555 $364,284 37.8%
Interdepartmental $55,191 $55,192 $55,192 $151,536 174.6%
Total Expense Objects:$2,609,552 $2,708,481 $2,996,752 $3,039,100 12.2%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 279
Positions Summary
FY2025-26 Changes and Highlights
Positions:
$7,200 Hourly Interns
Supplies and Services:
$ 50,000 Contract for Investigations and Compensation Studies
50,000 Additional Recruitment Resources
$ 100,000 TOTAL
FY2024-25 Changes and Highlights
Positions:
$ (32,000)Reduce youth summer internships (YSIP) budget
$ (32,000)TOTAL
City of South San Francisco | FY2025-26 Budget Book Page 280
Economic and Community Development
Nell Selander
Director of Economic and Community Development
MISSION STATEMENT: The Department of Economic and Community Development is responsible for the
preservation and improvement of the physical and economic conditions of the South San Francisco
community. The Department provides the administrative oversight that contributes to the successful
completion of the goals, objectives, and daily operations of the Building, Planning, Housing, and Economic &
Community Development Divisions.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY THROUGH:
Overseeing and maintaining quality development and economic vitality.
Building a beautiful city and foster high-quality urban design through the management of the General
Plan and other land use plans, regulations, and initiatives.
Overseeing the regulatory functions in a way that assures balanced, high-quality development and
safeguards life, property, and public welfare in buildings. Ensure that projects conform to plans and
conditions when they are built.
Supporting local businesses and foster a vibrant, balanced source of jobs for local residents.
Achieving the highest level of customer service through teamwork, dedication, initiative, innovation,
and continuous learning, training, and adoption of best practices.
Maintaining a work culture that is professional, supportive, trusting, honest, fast-paced, fun, genuine,
and respectful.
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR 2024-25:
Total Permits issued: 2350
Total Inspections: 14,317
Total ADU permits: 46 (we’ve estimated 30+ per year so this is encouraging for RHNA purposes)
Total Fees Charged from Building (excludes Planning, Engineering or Fire): 5,087,500.77
Launched the Anti-Displacement Community Advisory Committee to study Commercial and
Residential Displacement
Acquired the Giffra Properties for future affordable housing rehab and small business preservation
Preserved two (2) BMR units with City led acquisition
BIO 2024 – held 40+ meetings with life science stakeholders
Downtown community engagement for a potential Property based Improvement District – business
walks, surveys, text campaign, and steering committee – 352 responses
Economic Advancement Center – received $270k in additional grant funds (San Mateo County)
Downtown revitalization – received $10k in grant funds (Genentech) to help activate the Breezeway with
a night market event
Enhancement of Promotores program – awarded a $20k grant from National League of Cities to expand
multi-lingual outreach
Processing several projects per state streamlining laws, and implementing new General Plan growth
areas (500 / 522 Linden – 100% affordable, 170-180 South Spruce, Railroad Avenue rowhomes)
Continued ADU permitting and production / alignment with state ADU laws
Reviewing our rst housing project East of 101 since the zoning changed to permit residential (101 Utah)
OBJECTIVES FOR FISCAL YEAR 2025-26:
Continue entitlements for housing & biotech
General Plan Implementation
Focused planning for S. Airport Blvd (GP Change area)
Objective Design Standards
City of South San Francisco | FY2025-26 Budget Book Page 281
Historic Preservation Survey
Sustainability of the Economic Advancement Center into FY 25-26 and beyond
Continue downtown revitalization efforts – bringing more events downtown, etc.
SRO/Mobile Home Relocation Bene ts Ordinance
Adopt a Live Work Preference requirement approved by San Mateo County
Tri-annual code cycle change to 2025, to be implemented 01/01/2026.
Organizational Chart
* Under lled position:
Associate Planner is under lling a Senior Planner position.
City of South San Francisco | FY2025-26 Budget Book Page 282
Key Performance Measures
City of South San Francisco | FY2025-26 Budget Book Page 283
Expenditures Summary
9,607,144 $717,904
(8.08% vs. prior year)
Expenditures by Type
Budgeted vs. Historical Expenditures by Type
MillionsCapital Outlay
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$10
$2.5
$5
$7.5
$12.5
Expense Objects
Salaries And Benefits $6,008,578 $6,112,671 $6,129,294 $6,847,684 12%
Supplies And
Services $4,693,369 $2,407,954 $5,409,794 $2,344,402 -2.6%
Capital Outlay $53,096 $0 $60,000 $0 0%
Interdepartmental $368,615 $368,615 $368,615 $415,058 12.6%
Total Expense Objects:$11,123,659 $8,889,240 $11,967,703 $9,607,144 8.1%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 284
Positions Summary
FY2025-26 Changes and Highlights
Positions:
$ (91,520)Minus 1.0 FTE Promotores
Supplies and Services:
$ 75,000 Construction Coordination Committee
40,000 TDM Monitoring & Complinance
30,000 Retail Strategies for ECR & Commercial Centers
50,000 JP Morgan Investment Conference
$ (136,828)Building Permit Plan Check Services
$ 58,172 TOTAL
FY2024-25 Changes and Highlights
Positions:
$ (210,602)Freeze 1.0 FTE Assistant Building Of cial in FY 2025
$ (51,366)Eliminate 1.0 FTE Misc Hourly
$ (120,351)Freeze 1.0 FTE Senior Planner in FY2025
$ (22,628)Eliminate 0.40 FTE Research and Rehab Specialist PT
$ 91,790 Transfer 2.0 FTE Promotores from CMO to ECD
$ (313,157)TOTAL
City of South San Francisco | FY2025-26 Budget Book Page 285
Fire Department
Matthew Samson
Fire Chief
MISSION STATEMENT: The South San Francisco Fire Department exists to protect people, property and the
environment from the impacts of re, medical emergencies, the release of hazardous materials and natural
or human caused disasters. We will work to prevent injury and damage through education, re prevention,
and re/ life safety code enforcement.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY THROUGH:
Education
Fire Prevention &
Code Enforcement
Emergency Response
Emergency Medical Services
Disaster Preparedness
Fire Administration
We strive to deliver ef cient and effective service to our residents that directly contribute to community
safety and preparedness, thereby enhancing quality of life.
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR 2024-25:
Department:
Hired three Paramedic Fire ghters, six Emergency Medical Technicians, Safety Inspector I, and a
Management Analyst I.
Promoted one Fire Chief, one Battalion Chief, Four Fire Captains, and two Apparatus Engineers.
Quali ed ve acting captains and three acting engineers.
Secured $50,000 in federal grant dollars to enhance the department’s re boat with a pump and nozzle.
Took delivery of a new primary command vehicle; completed in service training on the vehicle and
placed it into service.
Completed speci cations and ordered 2 staff vehicles, added an additional all electric utility truck, and
received a grant funded 500-gallon portable diesel trailer.
Utilized grant funds to complete station security enhancements for Fire Station 64.
Emergency Medical Services Division:
There were 6,792 ambulance dispatches and 4,306 ambulance transports in 2024.
Took delivery of 2 new advanced life support ambulances.
Provided American Heart Association Curriculum to over 1,000 students.
Completed all 2024 San Mateo County EMS updates for all department paramedics.
Completed the recerti cation of Pediatric Advanced Life Support for all department paramedics.
Emergency Preparedness Division:
Over 4,000 hours of CERT volunteer and training hours.
Installed 3 weather stations to better understand the impacts of severe weather events on call volume.
Held a Citywide EOC training. Participated in 2 EOC exercises with San Mateo County.
Activated EOC to handle the January winter storm events.
Acquired satellite internet infrastructure to enhance communications during widespread disasters.
Fire Prevention Division:
Fire Prevention completed all State mandated inspections and reported to City Council.
Fire Prevention conducted 2,409 inspections and opened 1,785 permits.
Participated in Fire Prevention week teaching high school students at both El Camino and South San
Francisco high schools bleeding control and CPR.
City of South San Francisco | FY2025-26 Budget Book Page 286
Fire Suppression Division:
Fire personnel responded to 8,571 incidents in 2024.
Responded to 14 separate OES incidents creating over $845,000 in OES reimbursement fees for service.
Draft tested every apparatus pump, pressure tested 14,600 feet of hose, pressure tested over 75 SCBA
cylinders and NFPA tested all department ground and aerial ladders.
Training Division:
The Training Division completed over 14,214 hours of training.
Completed safety and structural improvements on the department’s training tower.
Completed 18-month probationary training for three Paramedic/Fire ghters.
Trained and quali ed 10 department personnel to operate the department’s eet of unmanned aerial
vehicles (UAV/drones).
Certi ed 68 members in hazardous materials rst responder operations and 64 members to hazardous
materials rst responder operations-decontamination.
Completed overhaul and reorganization of the re department’s training facility and drill grounds.
Hosted multiple courses focusing on operational response for res that involve lithium-ion batteries.
Hosted specialized training focusing on response to Waymo autonomous vehicles and Sam Trans
alternative fuel (hydrogen and battery) powered vehicles.
Assisted in hosting a Fall and Spring, joint City College of San Mateo and San Mateo County Fire Chiefs
Fire ghter 1 Academies.
Supported career development by sending 48 different personnel to California State Fire Marshal,
National Wild re Coordination Group and FEMA certi ed training classes.
OBJECTIVES FOR FISCAL YEAR 2025-26:
Present staf ng options to meet the continued increasing demand of emergency medical services.
Continue to review, revise, and adopt department policies and procedures.
Maintain and evaluate current apparatus, equipment, facilities and provided services.
Evaluate response times as CAD changes are implemented.
Specify the design, and purchase of one ambulance, one re engine, one command vehicle, and one
re prevention vehicle.
Replace the department’s complement of both medical and re portable radios.
Evaluate current response processes with res related to lithium-ion batteries and develop policies to
procure equipment and de ne operational response to these types of incidents.
Partner with the city’s information technology division to host an EOC exercise focused on ongoing
cyber security threats.
Receive and place into service a re boat and two advanced life support ambulances.
Implement new software to support Fire Records Management System upgrade and transition to the
new Fire Records Management System introduced by the National Fire Academy.
Continue to improve programs aimed at reducing chronic carcinogen exposures at the stations and on
emergency scenes, including a safety gear wear test for PFAS-free ensembles.
Continue supporting employee wellness with Peer Support, mindfulness and exibility training.
Evaluate and trial new uniform options to replace the current speci cation.
Continue to collaborate with Human Resources Department to recruit Paramedic/ Fire ghters, EMTs
and to create new positions in the Fire Department.
Continue design of Fire Station 63.
Begin the design of Fire Station 62.
Continue to complete 100% of mandated inspections and report our annual Fire Prevention metrics to
City Council.
Implement the new unmanned aerial vehicle program.
Implement the new parking plan for Fire Administration, Fire Station 61, and Emergency Operations
Center.
Complete newly require trauma medical care for all paramedic re ghters.
Continue providing Community CPR education as a service.
Host CERT academy.
City of South San Francisco | FY2025-26 Budget Book Page 287
Support Neighborhood Emergency Response Teams.
Complete station security enhancements for Fire Station 62 including a gate, security fencing, and
additional lighting.
Host a county-wide urban search and rescue drill as a component of the regional urban search and
rescue training plan.
Place new Fire Boat into service, prepare and qualify individuals on Crew Member and Boat Operator
task books for the Fire Boat.
Create new living quarters at Fire Station 61 to facilitate additional staf ng as operationally dictated.
Design and install radio infrastructure to provide proprietary radio frequency for South San Francisco
use.
Evaluate the State Fire Marshal’s re hazard severity zone maps and implement ordinances as
applicable.
Organizational Chart
City of South San Francisco | FY2025-26 Budget Book Page 288
Key Performance Measures
The Fire Prevention Division is responsible for life safety issues within the community. The division is involved with construction,
occupancy inspections, public education, and re investigations. Fire inspections ensure that buildings and re protection
systems are built and maintained according to the applicable codes. The Fire Prevention Division performs re plan checks and
inspections for re sprinklers, alarms, and other systems. Fire construction permits are required to construct, alter, modify, or
repair a re protection system.
City of South San Francisco | FY2025-26 Budget Book Page 289
Expenditures Summary
40,214 ,421 $3,793,519
(10.42% vs. prior year)
Expenditures by Type
Budgeted vs. Historical Expenditures by Type
MillionsCapital Outlay
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$10
$20
$30
$40
$50
Expense Objects
Salaries And Benefits $31,103,432 $30,819,734 $31,369,734 $33,940,638 10.1%
Supplies And
Services $3,351,313 $3,350,185 $4,037,888 $3,974,771 18.6%
Capital Outlay $11,528 $0 $373,999 $0 0%
Interdepartmental $2,250,984 $2,250,984 $2,250,984 $2,299,012 2.1%
Total Expense Objects:$36,717,256 $36,420,902 $38,032,605 $40,214,421 10.4%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 290
Positions Summary
FY2025-26 Changes and Highlights
Positions:
$ 11,555 Reclass 1.0 FTE Safety Inspector I - Hourly, to Safety Inspector I (absorbed by vacancy savings)
500,000 Overtime increase for emergency mutual aide (state and federally funded)
$511,555 TOTAL
Supplies and Services:
$ 400,000 Plan Review Contract Services
7,500 Equipment and Supplies
4,500 Fire States Date subscription
41,287 Vehicle extraction equipment
24,000 Replace (8) narcotics vaults with a cloud-based solution
5,000 Replace department training manikins
7,811 Tower Maintenance
10,000 PFAS-free PPE wear test, 2 sets
50,000 Supplies for emergency mutual aide response (state and federally funded)
$ 550,098 TOTAL
FY2024-25 Changes and Highlights
Positions:
$ (298,090)Defer hiring 3.0 FTE paramedic/ re ghters
City of South San Francisco | FY2025-26 Budget Book Page 291
$ (164,564)Freeze 1.0 FTE MA I position (step 1)
$ (181,331)Freeze 1.0 FTE Safety Inspector Trainee (Hourly)
$ (70,000)Reduce Training Division Overtime
$ (713,985)TOTAL
City of South San Francisco | FY2025-26 Budget Book Page 292
Police Department
Scott Campbell
Police Chief
MISSION STATEMENT: We are committed to proactively reducing crime, enhancing public safety, and
addressing quality of life issues through education, enforcement, and community partnerships to make a
better South San Francisco. Our vision is to maintain the highest ethical standards in all aspects of our duties
and continually work with the community to develop a relationship built on trust and respect. We will serve
the citizens of South San Francisco in the most courteous, ef cient, and professional manner possible.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY THROUGH:
Community Academy program, presented since 1998
Hispanic Community Academy, presented since 2000
Youth Academy program for children, 10 to 14, presented since 2015
Summer Youth Academy, presented since 2018
Senior Academy program, presented since 2022
Providing numerous outreach programs and services to our community
The YES (Youth Enrichment Series) Program. The program is targeted to 5th grade classes but can easily
be taught to younger elementary school classes and middle school classes as well. The lessons cover
subjects such as Bullying, Communication, Decision Making, Online Dangers, and Substance Abuse.
Police Explorer program designed to encourage teenagers and young adults to actively participate in
the police department and give back to their community.
National Night Out program to strengthen partnerships with our community
Continued support and collaboration with the Commission on Equity and Public Safety
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR 2024-25:
Launched Project Guardian and Community Camera Assistance Program
Expanded FLOCK ALPR camera program
Launched new Public Safety Drone Program
Onboarded and welcomed 10 new employees to ll vacancies
Criminal Interdiction Unit (Sergeant / Corporal / 2 Of cers)
Continued mission – enforcement, intelligence, community relationship building
Community Outreach Team (2 Of cers)
Continued mission – addressing quality of life issues throughout the City
Worked extensively with the Homeless Outreach Team to assist unhoused and less-fortunate
individuals to nd housing and obtain social services
Awards received:
Vehicle Theft Interdiction Awards Presented by CHP and AAA
Firearm Seizure Awards
DUI Enforcement Awards Presented by (MADD) Mothers Against Drunk Driving
Valor and Service Awards Presented by Peninsula Council of Lions Clubs
Veterans of Foreign Wars Public Servant Awards
Annual Chief ’s Awards and Captain’s Quarterly Awards
911 Dispatcher of the Year, District Attorney’s Of ce Investigator of the Year, CORA Award, Explorer
Post and Explorer Advisor of the Year, Commendations
Continued success with the Community Wellness and Crisis Response Team
Continued building upon Employee Wellness and Peer Support Program
Grant funding from the Of ce of Traf c Safety for traf c and DUI enforcement. The grant for the 2024-
2025 year was $118,000. This is the 16th year of the OTS grant partnership – we have received $ 1,995,256
to date.
City of South San Francisco | FY2025-26 Budget Book Page 293
Grant funding from the California Department of Justice Tobacco Grant Program (Proposition 56). The
grant application was approved by Cal DOJ in November 2021 and the Police Department was awarded
a grant for $216,855. The operating period for the grant is from December 1, 2021, through June 30, 2025.
Grant funding from the Department of Justice (DOJ) Bulletproof Vest Partnership (BVP) for soft armor
vests in the amount of $11,029.25
Acceptance of $53,358.28 in grant funding from the State of California for Of cer Wellness and Mental
Health. The operating period for the grant is three years and ends in December 2025.
Completed Crisis Intervention Training for the majority of sworn Department personnel
Utilized Public Safety Impact Fees and DOJ asset-seizure funds to replace outdated radio systems
Partnered with San Mateo County on successful Gun Buy Back program
Sent numerous employees to various conferences, specialized schools, and leadership academies to
support employee development
Implemented LAZ privatized parking enforcement program
OBJECTIVES FOR FISCAL YEAR 2025-26:
Continue to hire and retain high quality employees
Joint initiative with FD: Launch a new program “Expanding the Blue and Red: Recruiting for Women in
Public Safety.” This recruiting event will be aimed at expanding female recruitment efforts for PD and
FD.
Improve transparency by implementing “Citizen RIMS” which is a web-based interface that allows the
public to view local crime data, including incident mapping and agency con gurable statistical
information.
Hire a Community Wellness and Crisis Response Clinician as a city employee. This will be a signi cant
costs savings compared to our contracted clinician agreement.
Utilize Asset Forfeiture Funds to purchase a Polaris off-road public safety vehicle to be utilized for city
events, patrolling areas with no vehicle access and responding to emergency calls in areas with dif cult
terrain
Continue partnership with Drug Enforcement Agency (DEA) Task Force
Continued goal of 100% of sworn of cers trained in con ict de-escalation (CIT)
Continued goal of 100% of sworn of cers trained in evidence-based implicit bias
City of South San Francisco | FY2025-26 Budget Book Page 294
Organizational Chart
Key Performance Measures
City of South San Francisco | FY2025-26 Budget Book Page 295
Expenditures Summary
42,318,884 $4,114 ,387
(10.77% vs. prior year)
Expenditures by Type
Budgeted vs. Historical Expenditures by Type
MillionsSupplies And Services
Interdepartmental
Salaries And Benefits
FY2024FY2025FY2026$0
$10
$20
$30
$40
$50
Expense Objects
Salaries And Benefits $32,867,123 $33,140,857 $33,255,157 $36,974,223 11.6%
Supplies And
Services $1,585,265 $2,433,226 $2,458,239 $2,559,226 5.2%
Interdepartmental $2,630,415 $2,630,414 $2,630,414 $2,785,435 5.9%
Total Expense Objects:$37,082,803 $38,204,497 $38,343,810 $42,318,884 10.8%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 296
City of South San Francisco | FY2025-26 Budget Book Page 297
Positions Summary
FY2025-26 Changes and Highlights
Positions:
$ 227,630 Crisis Intervention Specialist ($70,000 to be funded from Opioid Settlement Funds)
Supplies and Services:
General Fund
$ 50,000 Mental Health Service Supplemental Resources
60,000 Increase Recruitment Support (funded through use of evidence revolving fund)
$110,000 TOTAL
FY2024-25 Changes and Highlights
Positions:
$ 479,307 Add 1.0 FTE Police Captain (M280)
$ (558,228)Delete 1.0 FTE Deputy Police Chief (M765)
$ 381,170 Add 1.0 FTE Police Lieutenant (M275)
$ (318,660)Delete 1.0 FTE Police Sergeant (C165)
$ (149,899)Freeze 1.0 FTE Communications Dispatcher
$ (50,772)Delete 0.38 FTE Miscellaneous Hourly
City of South San Francisco | FY2025-26 Budget Book Page 298
$ (262,666)Freeze 2.0 FTE Parking Enforcement Of cer
$ (1,528,192)Freeze 8.0 FTE Police Of cer. The vacancies will be replenished with new of cers, but that will happen gradually
$ (36,680)Delete 0.48 FTE Police Property/Evidence Asst
$ (2,028,209)TOTAL
City of South San Francisco | FY2025-26 Budget Book Page 299
Public Works
Eunejune Kim
Director of Public Works
Department of Public Works
MISSION STATEMENT: In partnership with our diverse community, we proudly support and sustain the
environment and infrastructure through responsiveness, innovation and professionalism.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY THROUGH:
Designing, constructing, and maintaining public infrastructure – Managing capital improvement
projects, including roadways, sidewalks, sanitary sewer, storm drains, and public facilities, to ensure
safety, longevity, and accessibility.
Maintaining streets and traf c systems – Conducting street resurfacing, pothole repairs, street
sweeping, and traf c signal maintenance to support safe and ef cient transportation.
Managing sewer and stormwater systems – Operating and maintaining wastewater collection and
storm drain infrastructure to minimize over ows, prevent ooding, and comply with environmental
regulations.
Providing emergency response and disaster preparedness – Responding to infrastructure failures,
storm events, and other emergencies to protect public safety and restore critical services.
Overseeing environmental and regulatory compliance – Implementing programs to meet
stormwater pollution prevention (NPDES), waste reduction (SB 1383), and air quality regulations.
Administering public works permits and inspections – Reviewing and approving construction work
in the public right-of-way to ensure compliance with City standards.
Enhancing sustainability and electri cation initiatives – Advancing projects that support clean
energy, eet electri cation, and climate resilience in City operations.
Engaging with the community – Providing outreach, education, and volunteer opportunities to
support public awareness of infrastructure maintenance, sustainability efforts, and public safety.
City of South San Francisco | FY2025-26 Budget Book Page 300
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR 2024-25:
Engineering Division:
The Engineering Division successfully administered and delivered the Capital Improvement Program (CIP)
budget, totaling $174.7 million across 186 projects, enhancing South San Francisco’s infrastructure, safety,
and sustainability.
Enhancing Connectivity & Mobility:
Westborough Area Broadband Expansion (pf2210): Awarded construction contract for ber optic
cable installation in City-owned conduit.
Grand Boulevard Project (st1807): Substantially completed construction, enhancing sidewalks,
bicycle facilities, and pedestrian paths.
Citywide School Traf c Safety Improvement Project (tr2405): Awarded contract for new 15MPH
speed limit signage in school zones.
Improving Public Infrastructure & Safety:
Citywide Sanitary Sewer Video Pipe Inspection (ss2001): Awarded contract to inspect over 632,000
linear feet of sewer pipe and 2,836 manholes.
Junipero Serra Blvd Buffered Bike Lane Enhancement (tr2502): Design phase substantially
completed for new bike lane protection.
Downtown & Old Town Lighting Improvements (pk2307): Advanced design phase to upgrade 100+
streetlights along key corridors.
Safe Routes to School – Parkway Heights Middle School (st2507): Conducted a walk audit and
installed demonstration projects improving student safety.
Sustainability & Future Planning:
MTC Transportation Development Act Grant (tr2414): Secured $345,717 for bike safety
enhancements.
Vision Zero Action Plan Grant (tr2501): Received $400,000 from the U.S. DOT to advance traf c
safety initiatives.
SSF Shoreline Protection & Connectivity (sd2402): Secured grants from OPC and Caltrans for a
feasibility study.
Ongoing & Upcoming Projects:
2025 Surface Seal Project (st2502): Completed design, with construction scheduled for
Spring/Summer 2025.
Traf c Signal Battery Backup Systems (tr2408): Designing backup installations for over half of city
traf c signals to improve resilience.
City of South San Francisco | FY2025-26 Budget Book Page 301
Bay Trail – Centennial Way Connection (tr2407): Completed scoping for improved trail connectivity.
The division remains committed to delivering high-quality infrastructure, enhancing safety, and promoting
sustainable growth in South San Francisco.
Water Quality Control Plant (WQCP) Division:
The Water Quality Control Plant (WQCP) continues to uphold the highest standards in wastewater
treatment, environmental protection, and regulatory compliance.
Operational Excellence & Compliance:
Recognized with the ELAP Plant Chemist of the Year award from the CWEA San Francisco Bay
Section.
Achieved full compliance with National Pollutant Discharge Elimination System (NPDES) permit
requirements.
Successfully enforced State-mandated Pretreatment, Pollution Prevention, and Stormwater
Pollution Prevention Programs.
Infrastructure Maintenance & Innovation:
Developed an online Operations & Maintenance Manual to streamline staff access to
troubleshooting resources.
Conducted preventative maintenance and refurbishment of all in uent, ef uent, and pump
station sewage pumps.
Calibrated and adjusted all WQCP and sanitary sewer pump station ow meters to ensure
accuracy.
Strategic Planning & Sustainability:
Continued revising the Facilities Master Plan to develop a Dewatering and Biosolids Facility
improvement plan, aligning with SB 1383 regulations.
Provided ongoing training for wastewater operations, safety, and career development.
Facilitated a Project Partnership Agreement with the Army Corps of Engineers for the Coastal
Storm Risk Management Project, advancing design and construction.
Through innovation and strategic planning, WQCP ensures clean water, environmental stewardship, and
resilient infrastructure for South San Francisco.
City of South San Francisco | FY2025-26 Budget Book Page 302
Maintenance & Operations Division:
The Maintenance & Operations Division remains dedicated to public safety, environmental sustainability, and
high-quality city services for South San Francisco residents.
Sustainable & Ef cient City Services:
Advanced the City’s Fleet Electri cation Plan, replacing conventional vehicles with electric and
hybrid alternatives.
Provided safe, reliable, and free transportation through the South City Shuttle, serving an average
of 7,000 riders per month.
Partnered with the Town of Colma to expand shuttle service to Veterans Village.
Environmental Stewardship & Community Engagement:
Increased participation in the Adopt-a-Storm Drain Program by 4%, with 191 volunteers
maintaining 307 drains, supporting the City’s Climate Action Plan.
Expanded public outreach efforts through social media, city events, and community meetings.
Public Health, Safety & Infrastructure Maintenance:
Resolved and closed 1,084 Code Enforcement cases, ensuring public health, safety, and welfare
compliance.
Flushed over 55 miles of sanitary sewer mains, preventing blockages and system failures.
Provided 24/7 emergency response during storms, mitigating potential ooding and infrastructure
damage.
Addressed 4,333 public service requests in 2024.
City of South San Francisco | FY2025-26 Budget Book Page 303
OBJECTIVES FOR FISCAL YEAR 2025-26:
Maintain and Improve Pavement Condition Index (PCI) Above "Good" Rating – Continue roadway
maintenance and repair projects to sustain quality infrastructure.
Enhance Traf c Safety Through Community Engagement – Expand public participation in road safety
programs such as Safe Routes to School, Vision Zero, and public outreach initiatives.
Secure Sustainable Funding for Future Transportation Improvements – Actively pursue grant funding
and nancial partnerships to support critical infrastructure projects.
Promote Equitable and Accessible Transportation Solutions – Advance complete streets planning and
ADA-compliant infrastructure to improve mobility for all users.
Foster Innovation in Infrastructure Planning – Implement new technologies and data-driven solutions
to optimize project delivery and public safety.
Expand Adaptive Traf c System – Continue installation of the Adaptive Traf c system west of US 101.
Advance EV Implementation Plan – Continue to implement the City’s EV plan and seek grant
opportunities for vehicles and infrastructure.
Deliver Capital Improvement Program – Ensure the successful administration and delivery of ongoing
Capital Improvement Program projects.
Reevaluate Sewer Rate Plan – Partner with Bartle Wells to reassess the ve-year sewer rate plan.
Ensure SB1383 Compliance – Continue outreach, education, and compliance efforts for all waste
generators, targeting 100% compliance for residential and commercial properties.
Improve Storm Drain Infrastructure – Enhance the operation and condition of the City’s storm drain
system.
Complete Storm Drain Master Plan – Finalize and implement the Storm Drain Master Plan (sd2301).
Assess Stormwater Infrastructure – Complete a comprehensive stormwater infrastructure assessment.
Electrify Storm Pump Stations – Implement electri cation projects for city storm pump stations.
Advance Sewer Rehabilitation – Continue improvements to the City’s sewer rehabilitation program.
Minimize Sanitary Sewer Over ows (SSO) – Reduce SSOs while standardizing and improving reporting
procedures.
Enhance Spill Emergency Response – Improve the Spill Emergency Response Plan and conduct staff
training on new material.
Increase Community Involvement – Expand volunteer participation in the city’s Adopt-a-Storm Drain
program.
Secure Grant Funding – Apply for and receive grants for traf c congestion management, street
improvements, electric vehicle purchasing, sustainability practices, stormwater pollution prevention,
and transportation initiatives.
Support Free Shuttle Program – Apply for and secure a sixth-round grant to continue marketing the
Free South City Shuttle program.
Ensure Workplace Safety – Minimize employee injuries through ongoing safety training and best
practices.
City of South San Francisco | FY2025-26 Budget Book Page 304
Meet Environmental Compliance Standards – Adhere to National Pollutant Discharge Elimination
System (NPDES) and Clean Water Act (CWA) requirements.
Develop Staff Expertise – Provide training and development opportunities to support departmental
succession planning.
Enhance Multilingual Outreach – Expand and improve multilingual outreach and education regarding
Public Works programs and services.
City of South San Francisco | FY2025-26 Budget Book Page 305
Organizational Chart
* Under lled positions:
Associate Engineer is under lling the Senior Engineer position.
Environmental Compliance Inspector I is under lling the Environmental Compliance Inspector II position.
City of South San Francisco | FY2025-26 Budget Book Page 306
Key Performance Measures
City of South San Francisco | FY2025-26 Budget Book Page 307
Expenditures Summary
12,553,525 $1,449,896
(13.06% vs. prior year)
Expenditures by Type
Budgeted vs. Historical Expenditures by Type
MillionsInterdepartmental
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$2.5
$5
$7.5
$10
$12.5
$15
Expense Objects
Salaries And Benefits $5,116,920 $5,437,967 $5,428,297 $6,438,644 18.4%
Supplies And
Services $3,246,163 $3,901,886 $6,995,828 $4,450,486 14.1%
Capital Outlay $0 $0 $226,564 $0 0%
Interdepartmental $1,763,775 $1,763,775 $1,763,775 $1,664,394 -5.6%
Total Expense Objects:$10,126,859 $11,103,629 $14,414,465 $12,553,525 13.1%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 308
Positions Summary
City of South San Francisco | FY2025-26 Budget Book Page 309
City of South San Francisco | FY2025-26 Budget Book Page 310
FY2025-26 Changes and Highlights
Positions:
General Fund
$ 1,374 Upgrade 1.0 FTE Management Analyst II to a Program Manager
(27,352)Upgrade 1.0 FTE Management Analyst I to a Management Analyst II
$ (25,979)TOTAL
Parking District Fund
$ 51,343 Upgrade 1.0 FTE Management Analyst II to a Program Manager
Sewer Enterprise Fund
$ (889)Upgrade 1.0 FTE Management Analyst II to a Program Manager
49,969 Upgrade 1.0 FTE Management Analyst I to a Management Analyst II
$ 49,080 TOTAL
Position Change Total
$ 51,826 Upgrade 1.0 FTE Management Analyst II to a Program Manager
22,618 Upgrade 1.0 FTE Management Analyst I to a Management Analyst II
$ 74,444 TOTAL
Supplies and Services:
General Fund
$ 20,000 Thermoplastic Machine
Sewer Enterprise Fund
$ 750,000 Anaerobic Digestor cleaning
64,000 Uniform contract cost increase
1,100,000 Vehicles
$1,914,000 TOTAL
Parking Enterprise Fund
$ 75,000 Power-Washing Contract
140,000 License Plate Readers for Parking Enforcement
$215,000 TOTAL
Other Funds
$ 12,000 Uniforms (Stormwater)
5,500 Uniforms (Garage)
45,000 Essential Tools (Garage)
$62,500 TOTAL
FY2024-25 Changes and Highlights
Positions:
General Fund
$ (241,174)Delete 1.0 FTE Associate Engineer
$ 287,047 Add 1.0 FTE Senior Engineer
$ (131,496)1.5 FTE Public Works Maintenance Worker - Hourly-funded by Parking District Fund
$ (164,794)1.0 FTE Public Works Maintenance Worker - Senior- funded by Sewer Enterprise Fund
$ (250,417)TOTAL
City of South San Francisco | FY2025-26 Budget Book Page 311
Solid Waste Reduction Fund
$ 44,745 Add .50 FTE Of ce Specialist - Hourly (X415)
Parking District Fund
$ 131,496 1.5 FTE Public Works Maintenance Worker - Hourly
Sewer Enterprise Fund
$ 164,794 1.0 FTE Public Works Maintenance Worker - Senior
City of South San Francisco | FY2025-26 Budget Book Page 312
Library
Valerie Sommer
Director of Library
MISSION STATEMENT: South San Francisco Public Library is actively committed to providing access to 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.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY THROUGH:
Instruction, assistance, and access to informational, recreational, and educational resources via the
library’s print, audio visual, electronic and local history collections
Customer service-oriented and patron-centered programs and services
Partnerships with local businesses, agencies, schools, and residents, working together to meet the
needs of our community
Promotion of literacy and lifelong learning through educational programs, classes, reference services
and collections
Promotion of school success, youth development and the joy of reading
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS FOR FISCAL YEAR 2024-25:
Demand for library services and collections is robust at the new Library I Parks Recreation Center (LPR).
The rst year of operation saw a 20% increase in South San Francisco Library cards issued to residents,
rising from 34,655 pre-LPR to 41,500 in the rst year. This was accompanied by a 15% increase in
circulation of year-over-year.
With a surge in local interest in downloading eBooks and eAudiobooks, our goal to expand digital
collections to meet community demand resulted in an astonishing 68% usage increase from 2022-23 to
2023-24.
The Library focused programming on signi cant cultural celebrations, including Lunar New Year, Black
History Month, Women’s History Month, Asian American and Paci c Islander History Month, Pride,
Filipino History Month, and Hispanic Heritage Month. These celebrations have featured author readings,
storytimes, dance performances, poetry recitals, lm screenings, and hands-on activities, adding up to
over 10,000 attendees.
The Library made signi cant strides in STEM programming as well. At our Amgen Discovery Center, we
engaged thousands of children, teens, and adults through dozens of high-quality technology learning
programs. Many programs featured partners and volunteers such as Amgen and local engineers and
scientists. Teen volunteers also host several regular STEM workshops, serving elementary and middle
school students, as well as seniors.
Community support in the form of volunteerism has taken off; 74 teen volunteers and 84 adult
volunteers have given their time to perform duties ranging from shelving, pulling holds, assisting and
presenting makerspace programs, providing afterschool homework assistance, supporting special
crafts and how-to programs, and more.
The Main Library again acted as a 30-Day Vote Center for November 2024 Presidential Election and 11-
Day Vote Center for the March 2025 Special Election.
Project Read Trivia Challenge celebrated its 31st Anniversary, with 27 trivia teams, approximately 300
supporters, volunteers and trivia buffs in attendance, raising over $20,000 net to support library literacy
programs and services.
Library staff at the Gene Mullin Community Learning Center provided a second year of a strategic ESL
grant from the California State Library and secured grant funding to expand afterschool homework
programming, providing social emotional learning for elementary age youth, and offering work
experience internships for local high school teens.
The annual Library Summer Learning Challenge had over 10,328 signups of local youth receiving free
books, attending special program and events, and participating in Parks and Recreation Summer Camp
City of South San Francisco | FY2025-26 Budget Book Page 313
visits; staff supported the County-wide Big Lift Inspiring Summer (BLIS) program, partnering with
SSFUSD and SMCL by embedding a staff member as a Community Program Specialist at Los Cerritos
Elementary School and distributing free books to BLIS classes.
The South San Francisco Youth Poet-in-Residence featured the current California Poet Laureate and
current and previous SSF Youth Poets in an inspiring evening of poetry and music, leading up to the
fourth contest to select a local Youth Poet.
Library staff secured over $500,000 in grant funding, including support for Project Read Learning
Wheels programs and services; Gene Mullin Community Learning Center afterschool and summer
academic and enrichment programs; ESL classes and online learning support, MakerSpace program
support; literacy and author programs, Teen Internships, STEM Presentations and Programming, and
Early Vote Center services.
OBJECTIVES FOR FISCAL YEAR 2025-26:
Big Lift Inspiring Summers (BLIS)
Continue supporting the BLIS summer learning partnership with SSFUSD and SMCL, with library staff
embedded as a Senior Community Program Specialist at an SSFUSD Elementary School and deploying
Summer Learning Challenge book distributions at BLIS sites.
Plan and provide accessible, engaging cultural programs and events in LPR
Continuing the success of Lunar New Year and Black History Month, Library staff is partnering with other City
departments and outside organizations to plan an active and vibrant calendar of cultural celebrations,
recognizing the rich diversity of the South San Francisco community. Plans include events for Asian-
American and Paci c Islander History Month, Pride Month, Hispanic Heritage Month, Filipino American
History Month, and more.
STEM Workshops and Technology Learning Assistance
The Library will continue to work with volunteers and partners to bring even more STEM workshops to the
Amgen Discovery Center, with conversations already underway to bring more organizations into the space.
Library staff are also preparing to expand the popular Tech Drop In service, where staff and volunteers help
community members troubleshoot their devices and learn about their functions.
Career Opportunities for Youth
The Library will continue to provide opportunities for youth to gain work experience, develop their portfolios
and enhance their college applications through summer jobs and year-round volunteer opportunities at the
libraries and Gene Mullin Community Learning Center (GMCLC). Library staff will also pursue a second year of
the California State Library’s Teen Success Initiative grant opportunity to support youth through full year
internships at the libraries and GMCLC.
Youth Commission and Teen programming
The Library will continue in its new role as the liaison to the Youth Commission after welcoming several new
members this year. Commissioners, already very active in the Library, are looking to expand programming,
STEM workshops and career panels for the community. Commissioners will also be consulted as we expand
teen programs and grow the Young Adult library as a fun, interactive destination.
Project Read/GMCLC Adult Programs
Increase volunteer Tutor base at Project Read and GMCLC through the California State Library’s secured
grant for ESL programing and by partnering with SMCC’s Skyline Work-Study program, hosting part-time
student assistance as support for Project Read’s Adult Literacy Services.
Volunteer development
Continue to engage with volunteers to develop new opportunities for service, including providing story
times for class visits, book distribution at local schools, and teaching classes and workshops in the Amgen
Discovery Center.
Partnership development
City of South San Francisco | FY2025-26 Budget Book Page 314
Further develop our successful partnerships with Amgen, Genentech, Friends of the Library, Library
Foundation and Parks & Recreation to provide for new programs, equipment and materials at the Grand
Avenue Branch Library, Gene Mullin Community Learning Center, Library | Parks & Recreation Center, and
Amgen Discovery Center.
Collection Development
Continue to expand our digital collections to offer more eBooks and streaming movies and television to
meet growing community demand.
Organizational Chart
Key Performance Measures
City of South San Francisco | FY2025-26 Budget Book Page 315
Expenditures Summary
9,277,479 $417,423
(4.71% vs. prior year)
Expenditures by Type
Budgeted vs. Historical Expenditures by Type
MillionsInterdepartmental
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$2
$4
$6
$8
$10
Expense Objects
Salaries And Benefits $5,953,033 $7,310,114 $7,434,135 $7,735,487 5.8%
Supplies And
Services $1,000,814 $806,134 $935,640 $851,334 5.6%
Interdepartmental $743,808 $743,808 $743,808 $690,657 -7.1%
Total Expense Objects:$7,697,655 $8,860,056 $9,113,582 $9,277,479 4.7%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 316
Positions Summary
FY2025-26 Changes and Highlights
Positions:
$ 42,271 Convert 2 FTE Library Page positions to Library Assistant I - Hourly (absorbed by vacancy savings)
Supplies and Services:
$ 10,000 PLAN network service increase
5,000 Youth Library Program Support
5,000 Children's Books
24,754 ESL Grant Expenses
$ 44,754 TOTAL
FY2024-25 Changes and Highlights
Positions:
$ 64,170 Add 0.85 FTE Literacy Services Assistant I - Hourly (X665)
$ 102,414 Add 0.60 Literacy Services Coordinator (A445)
$ (112,998)Freeze Management Analyst II
$ (15,132)Freeze 0.2 FTE Library Assistant
City of South San Francisco | FY2025-26 Budget Book Page 317
$ (13,396)Freeze 0.25 FTE Library Clerk
$ (93,757)Freeze 2 FTE Library Page
$ (9,919)Freeze 0.09 FTE Librarian II - Hourly
$ (6,311)Freeze 0.06 FTE Librarian I - Hourly
$ (1,583)Freeze 0.02 FTE Literacy Services Assistant Coordinator
$ (1,434)Freeze 0.02 FTE Literacy Services Assistant I
$ (4,060)Freeze 0.05 FTE Of ce Specialist - Hourly
$ (92,006)TOTAL
City of South San Francisco | FY2025-26 Budget Book Page 318
Information Technology (IT)
Tony Barrera
Director of Information Technology
MISSION STATEMENT: To design, implement, and maintain the citywide Information Technology network; to
set standards for all user hardware to assure system compatibility; to support user hardware and assist with
the training of employees in the use of various common software; to assist departments in planning and
implementation of their unique technology needs.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY THROUGH:
Training City staff on the use of software
Upgrading software applications to keep current
Network security
Using technology to advance the business processes
Maintaining a backup of data and systems
Troubleshooting employee computer issues through a robust Help Desk system
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR 2024-25:
Collaborated with various departments to establish network connectivity and installed CCTV cameras at
the newly constructed Centennial Trail Skate Park.
Leveraged existing software to build and migrate information to a new Intranet site and saving the City
annual costs.
Finalized negotiations with AT&T to build a wireless facility at 329 Miller Ave to enhance cellular
coverage in the area.
Successfully migrated the on-premises software application to a cloud-based infrastructure, enhancing
scalability, security, and operational ef ciency.
Switched to a more cost-effective internet service provider, which reduced monthly expenses while
maintaining and improving connection speed and reliability.
Selected a vendor for a 15-month implementation of a new community development permitting
system. The project aims to modernize and streamline the permitting process, improving ef ciency and
enhancing ease of use for residents, businesses, and contractors.
Collaborated with the Finance Department to implement new business license fees following the
passage of Measure W, ensuring compliance and effective revenue management.
Secured an Americans with Disabilities Act (ADA) website consultant to update City websites, ensuring
ADA compliance and improving accessibility for all users.
Enhanced broadband connectivity at Westborough Preschool by installing a new ber optic cable,
improving internet speed and reliability. The ber strands will be available for carriers to lease, enabling
network expansion in the area.
Improved connectivity to several City facilities using wireless bridges to provide speeds greater than
500Mbps.
Upgraded the City’s server infrastructure to enhance performance, reliability, scalability, and ensuring
support for current and future operations.
Replaced outdated security cameras with advanced, high-de nition systems to improve monitoring
and safety.
Modernized of ce equipment by installing new copiers and upgrading computers to enhance
productivity and user experience.
Collaborated with multiple departments to expand access controls across several City facilities,
enhancing security and operational ef ciency.
Continued to improve City cybersecurity posture, expanding multifactor authentication to the desktop
and updating departmental policies and procedures.
City of South San Francisco | FY2025-26 Budget Book Page 319
Collaborated with various City departments in providing new Geographic Information System (GIS)
layers, developed new interactive maps and dashboards for staff and public use. Some notable projects
include, overhaul of Zoning site, Community Camera Assistance Program, Catch Basin inspection
collection map, and Incorporated sewer and storm system master plan data into GIS.
As part of the Smart Corridor project, assisted Public Works in the setup and con guration of their new
Traf c Management Control Room which included connecting intersection cameras.
OBJECTIVES FOR FISCAL YEAR 2025-26:
Initiate the implementation of a new Enterprise Resource Planning (ERP) system to replace a legacy
nancial product and integrate payroll into a comprehensive solution.
Enhance the City’s cybersecurity posture through ongoing improvements and security measures.
Collaborate with various City departments to develop new Geographic Information System (GIS) layers,
create interactive maps and dashboards for staff, and improve internal and public accessibility.
Assist in launching operations for the new Aquatic Center.
Migrate the City’s Voice Over IP (VoIP) uni ed communication system to a cloud-based solution for
improved ef ciency and reliability.
Upgrade the Emergency Operations Center video wall to enhance system reliability.
Expand the City’s use of Microsoft cloud services.
Transition the City’s domain from ssf.net to .gov to strengthen security.
Replace outdated computers and equipment to ensure operational ef ciency and support of modern
technology needs.
Organizational Chart
City of South San Francisco | FY2025-26 Budget Book Page 320
Key Performance Measures
City of South San Francisco | FY2025-26 Budget Book Page 321
Expenditures Summary
4 ,708,478 $434 ,652
(10.17% vs. prior year)
Expenditures by Type
Budgeted vs. Historical Expenditures by Type
MillionsInterdepartmental
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$1
$2
$3
$4
$5
Expense Objects
Salaries And Benefits $2,018,253 $2,230,447 $2,270,447 $2,398,765 7.5%
Supplies And
Services $2,117,217 $2,030,490 $2,306,879 $2,296,824 13.1%
Interdepartmental $12,889 $12,889 $12,889 $12,889 0%
Total Expense Objects:$4,148,359 $4,273,826 $4,590,215 $4,708,478 10.2%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 322
Positions Summary
FY2025-26 Changes and Highlights
Positions:
$40,000 Overtime and Standby Pay
Supplies and Services:
$ 142,000 Software Increase
124,334 Phone Service Update
$ 266,334 TOTAL
Development Software Fund
$ 294,100 Software maintenance
Equipment Replacement Fund
$ 100,000 Computer Replacement
PEG Fund
$ 300,000 EOC video wall update
NOTE: The Information Technology Department is not budgeted in the General Fund. The budget shown in this summary,
unless otherwise stated, will be re ected in Fund 785- Information Technology Internal Service Fund.
FY2024-25 Changes and Highlights
Positions: None
City of South San Francisco | FY2025-26 Budget Book Page 323
Parks and Recreation
Greg Mediati
Director of Parks and Recreation
MISSION STATEMENT: The Parks and Recreation Department’s mission is to provide opportunities for
physical, cultural and social well being; protect and enhance the physical environment; and ensure the
effective and ef cient use of public facilities and open space.
THE DEPARTMENT SUPPORTS ITS MISSION TO THE CITY THROUGH:
Administration Division - Managing departmental business activities, and providing leadership and
oversight in an effective and ef cient manner to support the following three divisions, and providing
high-quality customer service;
Building Maintenance Division - Managing and maintaining public buildings that are functional, safe,
active, sustainable and ef cient, and can accommodate essential community and public safety services;
Parks Division - Creating and maintaining parks and open spaces that are safe, clean, and sustainable
while engaging the public with educational opportunities about South San Francisco’s outdoor
resources;
Recreation Division - Sponsoring recreation and enrichment programs that meet community needs
for all ages, address childhood obesity and promote wellness, create a culture of curiosity and learning,
enhance the quality of life for the participants, and stimulate economic and community development.
ACCOMPLISHMENT/INITIATIVE HIGHLIGHTS IN FISCAL YEAR 2024-25:
Building Maintenance:
Tenant improvements and interior repairs and refreshing of City facilities, most notably City Hall.
Development and implementation of enhanced preventative maintenance schedules for City facilities.
Expanded the Building Maintenance team with additional staff to maintain and repair City facilities,
including the new Police Station and Library | Parks and Recreation Center.
Parks:
Reforestation of Brentwood Park with new water-saving irrigation following removal of dozens of
hazardous trees damaged by winter storms.
Construction and opening of Centennial Way Park South and Oyster Point Shoreline Park (Phase 2).
Delivery of Minor Maintenance Programs and support for various Capital Improvement Programs.
Repaved and added basketball court surfacing and striping at Clay Park.
Replaced failing light structure at Hillside Ball eld.
Purchased a new eld roller to help atten and grade sports elds, creating a safer playing surface.
Began public outreach and design for Dundee Park remodel in coordination with the Capital Projects
Department.
Launched free tree program for resident’s front yard program in conjunction with Rise South City.
Recreation / Administration:
Expansion of senior program offerings, and senior center hours, formation of a new partnership with
the National Alliance on Mental Illness (NAMI) at the senior center, and the initiation of the creation of
the City's Age-Friendly Action Plan.
Hosted the groundbreaking ceremony of new Aquatic Center at Orange Memorial Park, to be
completed in late 2025 / early 2026.
Hosted a ribbon cutting and grand opening event for Oyster Point Phase 2C Shoreline Park
improvements, coinciding with the 51st Annual Thanksgiving Fun Run.
Expanded art opportunities and calls for entries for public artworks.
Piloted the RecRx program in collaboration with San Mateo County Health and the South San Francisco
Medical Clinic to offer free swim lessons to clinic patients.
City of South San Francisco | FY2025-26 Budget Book Page 324
OBJECTIVES FOR FISCAL YEAR 2025-26:
Building Maintenance:
Continue to implement minor maintenance program, preventative maintenance program, and capital
project delivery.
Continue to build a cohesive and effective maintenance team, including hiring of key positions and
retention of staff.
Commission the Orange Memorial Park Aquatic Center.
Plan for the operation of a new preschool center at Westborough Park.
Parks:
Continue work to expand the City’s urban forest with grant funding from Coastal Quest and
partnerships with Rise South City.
Deliver the minor maintenance program, and support capital improvements including Dundee Park
renovation, the new park at Linden and Pine Avenues, improvements to Willow Gardens parklets,
remodeling of Orange Memorial Park restrooms, construction of dedicated pickleball facilities, and
capital improvements at Orange Memorial Park, as well as providing support for Engineering Capital
Projects.
Create ball eld design package for all city and school district ball elds to address grades and safety
issues in regards to play surfacing.
Plan for the operation of a new park at Linden and Pine Avenues.
Recreation / Administration:
Launch the Parks and Recreation Master Plan and Deferred Maintenance Assessment for City parks and
facilities.
Continue to expand program offerings, particularly for children and seniors, and launch of the RecRx
program for low-income families in partnership with San Mateo County Health.
Work with the Capital Projects team to deliver plans and bid the Westborough Preschool project, and
prepare for operation of the new facility.
Open and commission the Orange Memorial Park Aquatic Center, including building up staf ng to
support the maintenance and programming of the new two-pool facility.
Adoption of the Age-Friendly Action Plan.
City of South San Francisco | FY2025-26 Budget Book Page 325
Organizational Chart
Key Performance Measures
City of South San Francisco | FY2025-26 Budget Book Page 326
Expenditures Summary
29,088,632 $2,740,092
(10.40% vs. prior year)
Expenditures by Type
Salaries And Benefits (76.6%)Salaries And Benefits (76.6%)Salaries And Benefits (76.6%)
Supplies And Services (17.8%)Supplies And Services (17.8%)Supplies And Services (17.8%)
Interdepartmental (5.6%)Interdepartmental (5.6%)Interdepartmental (5.6%)
City of South San Francisco | FY2025-26 Budget Book Page 327
Budgeted vs. Historical Expenditures by Type
MillionsCapital Outlay
Interdepartmental
Supplies And Services
Salaries And Benefits
FY2024FY2025FY2026$0
$5
$10
$15
$20
$25
$30
$35
Expense Objects
Salaries And Benefits $17,111,973 $21,081,936 $21,081,936 $22,294,987 5.8%
Supplies And
Services $4,333,484 $3,964,921 $7,110,032 $5,176,170 30.5%
Capital Outlay $108,750 $0 $0 $0 0%
Interdepartmental $1,301,683 $1,301,683 $1,301,683 $1,617,475 24.3%
Total Expense Objects:$22,855,889 $26,348,540 $29,493,651 $29,088,632 10.4%
Name FY2024
Actual
FY2025 Adopted
Budget
FY2025 Adjusted
Budget
FY2026
Budgeted
FY2025 Adopted
Budget vs. FY2026
Budgeted (% Change)
City of South San Francisco | FY2025-26 Budget Book Page 328
Positions Summary
City of South San Francisco | FY2025-26 Budget Book Page 329
City of South San Francisco | FY2025-26 Budget Book Page 330
Highlights and changes
FY2025-26 Changes and Highlights
Positions:
Cultural Arts
$ 12,677 Add 0.25 Rec Leader II - Hourly (Cultural Arts Fund)
8,253 Add 0.15 Rec Leader III - Hourly (Cultural Arts Fund)
$ 20,929 TOTAL - 0.40 FTE
General FundAquatics (positions are for a half-year, opening of new pool)
$ 25,989 Add 0.27 Rec and Comm Services Program Coordinator
41,931 Add 0.83 Rec Leader II - Hourly
291,192 Add 5.29 Rec Leader III - Hourly
100,726 Add 1.65 Rec Leader IV - Hourly
59,566 Add 0.50 Building Maintenance Custodian
$519,404 TOTAL - 8.54 FTE
General FundSenior Program
$ 23,256 Add 0.25 Rec and Comm Service Program Coordinator - Hourly
General FundParks Program
($12,562)Convert Park and Maintenance Worker - Hourly to a Natural Resources Aid
Fund Totals
$20,929 Cultural Arts Fund - 0.40 FTE
530,098 General Fund - 8.79 FTE
$551,027 Total Position Changes - 9.19 FTE
Supplies and Services:
General Fund
$192,149 New Pool Services and Supplies
14,500 Building Maintenance Supplies, Equipment and Services
20,000 Vehicular Gates and Rollup Door Maintenance
2,600 Caltrans Plaza Airspace Lease
$229,249 TOTAL
Public Arts-in-Lieu fund
$ 75,000 Art Component for Oyster Point IIC Location
FY2024-25 Changes and Highlights
Positions:
$ (141,130)Freeze 1.0 FTE Arborist Technician
$ (52,250)Delay hiring 1.0 FTE Stationary Engineer
$ 116,772 Add 2.05 FTE Recreational Leader III - Hourly for Extended Leaning Opportunities Program ("ELOP") - grant funded
$ 129,569 Add 2.05 FTE Recreational Leader IV - Hourly for Extended Leaning Opportunities Program ("ELOP")- grant funded
$ 9,029 Add 0.15 FTE Recreation Leader III - Hourly
$ 13,113 Add 0.25 FTE Recreation Leader II - Hourly
$ 75,103 TOTAL
City of South San Francisco | FY2025-26 Budget Book Page 331
CAPITAL IMPROVEMENT PROGRAM
City of South San Francisco | FY2025-26 Budget Book Page 332
Executive Summary
The Capital Improvement Program (CIP) is the City of South San Francisco’s comprehensive plan for both short and
long-term infrastructure projects. These projects are grouped into six categories:
Public Facilities - Projects to renovate, construct, and improve city buildings and infrastructure.
Parks - Projects to replace and improve playgrounds, renovate sports elds, and expand parks at city-owned public
spaces.
Storm Drains - Projects to repair and improve storm drains and install green infrastructure to reduce pollution run-off
into the San Francisco Bay.
Sanitary Sewers - Projects to maintain the Water Quality Control Plant (WQCP), Collection System Pump Stations, and
sanitary sewer lines within the City.
Streets - Projects to repair bridges, resurface streets, improve medians and sidewalks, and study the feasibility of
proposed roadway and rail extensions.
Traf c - Projects focused on arterials, corridors, and key intersections, including adaptive traf c signals to improve traf c
ow, pedestrian safety, traf c-calming, and bicycle safety.
The CIP serves as a vital link between the City’s General Plan, various master planning documents, and the budget-facilitating
planning, scheduling, and implementation of capital improvement projects over the next ve years.
Project Selection and Prioritization
In preparing this plan, the Public Works Department (PW) prioritizes projects that enhance the reliability and safety of the
City’s infrastructure while ensuring compliance with regulatory mandates such as the Clean Water Act and National Pollutant
Discharge Elimination System (NPDES) permits for stormwater and wastewater management.
CIP Process
The CIP process involves collaboration between various city departments and is created in a series of steps that engage various
forecasting methods. Planning documents and infrastructure studies help guide the identi cation of project needs.
City staff consider the following criteria when selecting projects for inclusion in the CIP:
Grant-funded projects requiring a city contribution
Previously approved projects under construction or contract
Projects required for regulatory compliance
Projects to maintain or upgrade existing City infrastructure
Projects with no General Fund allocations
Projects requested by the community or City departments
Projects that can be reasonably delayed, are complete, or no longer necessary
Departments submit CIP project requests to Public Works (PW), detailing project scope, justi cation, funding source(s),
budget, status update (for existing projects), estimated completion dates, and any anticipated operations or maintenance
impacts. PW staff evaluate each project based on these submissions and funding availability data provided by the Finance
Department.
PW then coordinates with the Finance Department and the City Manager to review all projects and the proposed funding
timelines. Following agreement, the proposed CIP for the subject budget year(s) is presented to the Budget Subcommittee,
consisting of two City Council members, alongside the annual operating budget. After incorporating the subcommittee’s
recommendations, an updated CIP proposal and the annual operating budget are presented to the entire City Council at a
study session.
The CIP must be reviewed by the Planning Commission for consistency with the City's General Plan.
The development of the CIP is not a project, as de ned in the California Environmental Quality Act (CEQA). Thus, an
environmental review is not required for its adoption; although individual projects listed herein may be subject to CEQA.
Environmental reviews will be conducted during project implementation as appropriate.
City of South San Francisco | FY2025-26 Budget Book Page 333
Appropriations
The FY 2025-26 CIP budget totals $232.82 million. It includes 184 projects, of which 24 require new appropriations totaling
$24.03 million. The Appendix provides detailed funding proposals for scal years 2025-26 through 2028-29.
Funding Sources
The for the FY 2025-26 CIP comes from a diverse range of sources depending on the nature of each project. These include:
External grant funding (federal, state, and local) applied for by City staff, wherever possible
Bond nancing for large-scale construction, when nancially feasible
Development impact fees
Transfers from other City funds (including the General Fund) and reserves when needed and appropriate
Local tax measures(e.g., Measure A, Measure W [City and County], and Gas Tax)
The following pages contain a pie chart and table that detail the distribution of funding sources and project types.
Ongoing Maintenance and Operations Impact
The majority of the new and ongoing projects listed in this CIP result in the improvement and/or replacement of existing
facilities and equipment. In some cases, the operations and maintenance efforts and costs stay the same. However, in some
instances:
Some new equipment leads to reduced energy and maintenance costs due to higher ef ciency and fewer immediate
repairs.
Projects that introduce new facilities or equipment where none existed before may increase maintenance and operations
costs.
City staff regularly assess these impacts and adjust staf ng and budget allocations accordingly to meet the evolving needs of
South San Francisco.
Conclusion
The FY 2025-26 CIP encompasses ongoing and new investments in the City’s infrastructure and operations, with an emphasis
on cost ef ciency, proactive management, and regulatory compliance. This document provides a summary of the projects
managed by Public Works for the continual betterment of all South San Francisco residents, businesses, and visitors in the
coming scal year and beyond.
City of South San Francisco | FY2025-26 Budget Book Page 334
Capital Improvement Program - 1-Year: FY2025-26
The chart below illustrates how the $24.03 million in requested capital project funding is distributed across various funding
sources. Sources include local tax measures, development impact fees, and transfers of City funds. Understanding this
breakdown helps highlight the City's efforts to leverage outside funding and minimize reliance on the General Fund.
Total Capital Requested
24 ,031,352
24 Capital Improvement Projects
THe FY 2025-26 CIP includes a total of 24 project requiring new appropriations, amounting to $24.03 million. These funding
requests re ect both new initiatives and continued investment in existing infrastructure.
Total Funding Requested by Source
TOTAL $24,031,352.24
Bonds/Loans (4%)$865,073.24
Citywide Traf c Impact Fee (5%)$1,200,000.00
East of 101 Sewer Impact Fee (14%)$3,400,000.00
Gas Tax (1%)$220,000.00
Infrastructure Reserves (8%)$1,900,000.00
Measure A (8%)$2,030,000.00
Other Funding Sources (1%)$300,000.00
Park Land Construction (21%)$5,066,279.00
Road Maintenance Acct (SB1) (10%)$2,300,000.00
Sewer Enterprise (25%)$5,950,000.00
SMC Measure W (2%)$500,000.00
Successor Agency Funds (1%)$300,000.00
City of South San Francisco | FY2025-26 Budget Book Page 335
CIP Appropriations by City Fund
The table below details the $24.03 million in new funding requests, categorized by City fund number. Each fund supports
speci c project types and departments, helping ensure that capital expenditures are tracked and managed according to their
source and intended use.
CIP Appropriations by Project Type
The following pie chart shows how $24.03 million in capital improvement project appropriations are distributed across key
infrastructure categories. Sanitary Sewer projects make up the largest share of the CIP at $9.65 million or 40.16% of total
appropriations, re ecting continued investment in the City's wastewater systems. Others major allocations include Storm Drain
improvements, Street repairs and Park upgrades.
Capital Improvement Plan by Project Type
Sanitary Sewer $9,650,000 (40.16%)
Streets $6,950,000 (28.92%)
Parks $6,411,352 (26.68%)
Traf c $1,000,000 (4.16%)
Storm Drains $20,000 (0.08%)
Public Facilities $0 (0.00%)
City of South San Francisco | FY2025-26 Budget Book Page 336
Capital Improvement Plan Requests
Itemized Requests for 2026
pk2301 Orange Memorial Park Main Playground Replacement (BONDS)$865,073
Surfacing and equipment replacement of main playground at Orange Memorial Park. Equipment to be replaced with
inclusive elements for all-abilities.
pk2302 Centennial Trail Improvements $1,666,279
Construct park spaces along Centennial Trail.
pk2305 Linden Park Project $300,000
Project to transform two adjacent vacant lots into a vibrant neighborhood park and cultural plaza for our community to
enjoy.
pk2501 Dedicated Pickleball Courts $400,000
Addition of Pickleball courts to Orange Park; additional costs to add noise attenuation and improved surfacing.
pk2601 Cypress and Pine Park Renovation Project $3,000,000
Improve and rehabilitate the existing Cypress and Pine Park with new play features, furnishings, landscape, and other
improvements.
pk2602 Playground Surfacing City Hall Tot Lot, Avalon Park, Westborough Park $180,000
Replacement of rubberized surfacing that has reached end of life and is degraded beyond patch repairs.
sd1801 Orange Memorial Park Stormwater Capture Project $20,000
Design and construct a storm water capture device including pre-treatment system.
ss2202 Oyster Point Pump Station $2,850,000
The project will design and construct a new pump station to support the development at Oyster Point.
ss2601 Sanitary Sewer Rehab FY 2025-26 $5,800,000
Annual systematic rehabilitation of the sewer system gravity lines by sewer basins as determined by the sewer master plan
and recent video inspection efforts prior to Surface Seal Area 2.
ss2602 Harbor Way Sewer Main Upsize $500,000
Upgrade of sewer main due to capacity constraints.
ss2603 Sanitary Sewer Pump Station Master Plan $500,000
Condition and Capacity assessment of all Pump Stations and associated force mains.
st1703 Bridge Preventative Maintenance Program $200,000
This project will conduct preventative maintenance on nine (9) city-maintained bridges including: Colma Creek Bridge at
Produce Avenue, Canal Bridge at Linden Avenue, two (2) bridges over San Bruno Channel over North Access Road, Colma
Creek...
st1904 Underground Utilities District (UUD) Rule 20A for Mission Road $1,500,000
Establish an Underground Utility District on Mission Road from Grand Avenue to connect with underground utilities at the
South San Francisco BART south entrance. Additional funding is required to replace city-owned street lighting.
st2301 Junipero Serra Boulevard/Westborough Boulevard Corridor Feasibility Project $200,000
The City applied for SMCTA Bike / Ped Cycle 6 grant funding to fund the planning of the Junipero Serra Blvd and
Westborough Blvd Bike and Ped improvements as identi ed in the Active South City Plan. The City was awarded funding
for the rst year...
City of South San Francisco | FY2025-26 Budget Book Page 337
st2505 2026 Surface Seal Project $3,300,000
This project will provide asphalt pavement maintenance from design through construction in Area 2 (Sierra Highlands
neighborhood) of the Pavement Management Program (PMP). The PMP cycles through Areas 1 to 5, providing a new
surface seal of...
st2601 Tanforan Ave Reconstruction $100,000
Reconstruction of Tanforan Ave between San Mateo Ave and Railroad Place.
st2602 Citywide Misc Striping $300,000
This project includes the installation, replacement, and maintenance of roadway striping and pavement markings at
various locations citywide.
st2603 Citywide Trip Hazard $150,000
Funds to be used to mitigate trip hazards identi ed as part of the trip hazard assessment.
st2604 2027 Surface Seal $200,000
Street surface treatments with base repairs in preparation of 2027 surface seal project.
st2605 2026 Pavement Repair and Crack Seal $1,000,000
Roadway distress such as cracks, pumping, pushing, wheel rutting, raveling, and pot holing in the asphalt concrete (AC)
pavement are defects that need to be addressed in a timely manner. A preventive maintenance program that includes
repairs to...
tr2002 Smart Corridor $350,000
Implementation of Intelligent Transportation System (ITS) along segment of 101 corridor north of I-380.
tr2301 Miscellaneous Traf c Improvements $250,000
Design & construct any traf c related improvements in the City, such as striping, signs, and other traf c calming measures
from the Traf c Advisory Committee, Neighborhood meetings or as needed.
tr2406 Traf c Studies and Grant Support $100,000
Support for any traf c-related studies from the Traf c Advisory Committee, Neighborhood meetings or as needed, and
support for grant applications as needed.
tr2415 COLMA/SSF ECR BICYCLE & PED IMPROVEMENT $300,000
Project advances key elements of the Bike/Ped Master Plan. Colma is leading the effort and has secured a TA grant.
Caltrans asked the project scope be extended to include the segment from the previous project limits to Hickey Boulevard
and El...
Total:$24,031,352
City of South San Francisco | FY2025-26 Budget Book Page 338
Capital Improvement Program - 5-Year: FY2023-24 to FY2027-28
Total Capital Requested
52,831,352
184 Capital Improvement Projects
Total Funding Requested by Source
Bonds/Loans City Programs/Contributions
Citywide Traf c Impact Fee East of 101 Sewer Impact Fee
Gas Tax Infrastructure Reserves
Measure A Other Funding Sources
Park Land Construction Road Maintenance Acct (SB1)
Sewer Enterprise SMC Measure W
Successor Agency Funds
2026
2027
2028
$24,031,352.24
$18,400,000.00
$10,400,000.00
$0 $24M$6M $12M $18M
City of South San Francisco | FY2025-26 Budget Book Page 339
Capital Improvement Plan Requests
Itemized Requests for 2026-2028
pf2306 Civic Campus Phase III: Fire Station 63 $18,000,000
Design and construction of a new re station at 73 Camaritas Ave., a parcel owned by the City. The current station is
undersized and located in the basement of a building that is in the process of being vacated. The new station...
pk2301 Orange Memorial Park Main Playground Replacement (BONDS)$865,073
Surfacing and equipment replacement of main playground at Orange Memorial Park. Equipment to be replaced with
inclusive elements for all-abilities.
pk2302 Centennial Trail Improvements $1,666,279
Construct park spaces along Centennial Trail.
pk2305 Linden Park Project $300,000
Project to transform two adjacent vacant lots into a vibrant neighborhood park and cultural plaza for our community to
enjoy.
pk2501 Dedicated Pickleball Courts $400,000
Addition of Pickleball courts to Orange Park; additional costs to add noise attenuation and improved surfacing.
pk2601 Cypress and Pine Park Renovation Project $3,000,000
Improve and rehabilitate the existing Cypress and Pine Park with new play features, furnishings, landscape, and other
improvements.
pk2602 Playground Surfacing City Hall Tot Lot, Avalon Park, Westborough Park $180,000
Replacement of rubberized surfacing that has reached end of life and is degraded beyond patch repairs.
sd1801 Orange Memorial Park Stormwater Capture Project $20,000
Design and construct a storm water capture device including pre-treatment system.
ss2001 Sanitary Sewer Rehabilitation $2,000,000
Ongoing maintenance required for sanitary sewer per the Sanitary Sewer Master Plan.
ss2202 Oyster Point Pump Station $2,850,000
The project will design and construct a new pump station to support the development at Oyster Point.
ss2601 Sanitary Sewer Rehab FY 2025-26 $5,800,000
Annual systematic rehabilitation of the sewer system gravity lines by sewer basins as determined by the sewer master plan
and recent video inspection efforts prior to Surface Seal Area 2.
ss2602 Harbor Way Sewer Main Upsize $500,000
Upgrade of sewer main due to capacity constraints.
ss2603 Sanitary Sewer Pump Station Master Plan $500,000
Condition and Capacity assessment of all Pump Stations and associated force mains.
st1703 Bridge Preventative Maintenance Program $200,000
This project will conduct preventative maintenance on nine (9) city-maintained bridges including: Colma Creek Bridge at
Produce Avenue, Canal Bridge at Linden Avenue, two (2) bridges over San Bruno Channel over North Access Road, Colma
Creek...
st1904 Underground Utilities District (UUD) Rule 20A for Mission Road $1,500,000
Establish an Underground Utility District on Mission Road from Grand Avenue to connect with underground utilities at the
South San Francisco BART south entrance. Additional funding is required to replace city-owned street lighting.
City of South San Francisco | FY2025-26 Budget Book Page 340
st2301 Junipero Serra Boulevard/Westborough Boulevard Corridor Feasibility Project $8,200,000
The City applied for SMCTA Bike / Ped Cycle 6 grant funding to fund the planning of the Junipero Serra Blvd and
Westborough Blvd Bike and Ped improvements as identi ed in the Active South City Plan. The City was awarded funding
for the rst year...
st2505 2026 Surface Seal Project $3,300,000
This project will provide asphalt pavement maintenance from design through construction in Area 2 (Sierra Highlands
neighborhood) of the Pavement Management Program (PMP). The PMP cycles through Areas 1 to 5, providing a new
surface seal of...
st2601 Tanforan Ave Reconstruction $100,000
Reconstruction of Tanforan Ave between San Mateo Ave and Railroad Place.
st2602 Citywide Misc Striping $300,000
This project includes the installation, replacement, and maintenance of roadway striping and pavement markings at
various locations citywide.
st2603 Citywide Trip Hazard $150,000
Funds to be used to mitigate trip hazards identi ed as part of the trip hazard assessment.
st2604 2027 Surface Seal $200,000
Street surface treatments with base repairs in preparation of 2027 surface seal project.
st2605 2026 Pavement Repair and Crack Seal $1,000,000
Roadway distress such as cracks, pumping, pushing, wheel rutting, raveling, and pot holing in the asphalt concrete (AC)
pavement are defects that need to be addressed in a timely manner. A preventive maintenance program that includes
repairs to...
tr2002 Smart Corridor $350,000
Implementation of Intelligent Transportation System (ITS) along segment of 101 corridor north of I-380.
tr2301 Miscellaneous Traf c Improvements $650,000
Design & construct any traf c related improvements in the City, such as striping, signs, and other traf c calming measures
from the Traf c Advisory Committee, Neighborhood meetings or as needed.
tr2406 Traf c Studies and Grant Support $500,000
Support for any traf c-related studies from the Traf c Advisory Committee, Neighborhood meetings or as needed, and
support for grant applications as needed.
tr2415 COLMA/SSF ECR BICYCLE & PED IMPROVEMENT $300,000
Project advances key elements of the Bike/Ped Master Plan. Colma is leading the effort and has secured a TA grant.
Caltrans asked the project scope be extended to include the segment from the previous project limits to Hickey Boulevard
and El...
Total:$52,831,352
City of South San Francisco | FY2025-26 Budget Book Page 341
DEBT
City of South San Francisco | FY2025-26 Budget Book Page 342
City of South San Francisco | FY2025-26 Budget Book Page 343
Debt Service Obligations
The City has outstanding debt through the issuance of bonds, loans and leases. The legal bonded debt limit for the City as of
June 30, 2024 was $1.16 billion which is calculated as 3.75%* of the total market-value-based assessed property valuation of $30.9
billion. The City's total outstanding debt is well below this limit. The following sections describe all debt issued by the City for
which balances remain outstanding (amounts shown are as of June 30, 2025):
Water Quality Control Plant
2004 and 2008 State Water Resources Control Board Loans – Original debt:$30,423,034; 2.4% to 2.5% interest rate; due
4/30/2026 and 7/15/2028. 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. $3.6 million of principal remains outstanding. $167,000 interest
remains to be paid until maturity.
2005D Water and Wastewater Revenue Bonds – Original debt: $6,000,000, 2.75% to 4.75% interest rate, due 10/01/2026.
Standard & Poor bond rating was AAA. The City participated in a pooled bond sale. The bonds were used to nance sewer
system capital improvement projects. The debt service is paid from the net revenues of the City’s Sewer Enterprise Fund.
Of the total, $850,000 of principal remains outstanding. $43,000 interest remains to be paid until maturity.
2018 State Water Resources Control Board Loan - Original debt: $53,403,000, 1.8% interest rate, due 10/03/2042. The loan
proceeds are being used for the WQCP Wet Weather and Digester project. Loan proceeds have been issued over time as
projects progressed. Debt service payments commenced on 10/03/2023, one year after project completion. WQCP user
fees support the debt service payments. $46.9 million of principal remains outstanding. $8.4 million interest remains
to be paid until maturity.
Capital Improvement Projects
2020A Lease Revenue Bonds - Original debt: $43,905,000; premium received: $10,242,530; 4 - 5% interest rate; due
06/01/2046. Standard & Poor bond rating was AA+. 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. $38.7 million of principal remains outstanding. $19.3
million interest remains to be paid until maturity.
2021A Lease Revenue Bonds - Original debt: $86,410,000; premium received: $18,116,565; 4% interest rate; due 06/01/2046.
Standard & Poor bond rating was AA+. $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. $77.5 million of principal remains outstanding. $38.5 million
interest remains to be paid until maturity.
2022A Lease Revenue Bonds - Original debt: $65,420,000; premium paid $6,686,317; 4-5.25% interest rate; due
06/01/2046. Standard & Poor bond rating was AA+. $49,000,000 of the bond proceeds are to be used to design and
construct the new Aquatic Center to replace the City's aging swimming pool building, $12,300,000 will be used to help
fund construction of the new ball eld at Orange Memorial Park, $2,200,000 will be used to help fund replacement of the
playground and $1,500,000 to replace the two Colma Creek bridges at Orange Memorial Park. Measure W sales tax
revenue will fund the repayments from FY2024-25. $63.7 million of principal remains outstanding. $40.1 million
interest remains to be paid until maturity.
Successor Agency
2007 Loans Payable to Successor Agency - As of June 30, 2024, the Oyster Point Interchange Impact Fees Fund owed
the Successor Agency for developer fees for the Flyover and Hookramps Capital projects that were completed in prior
years. The outstanding balance of $1,166,152 will be paid off from future developer impact fees collected by the City.
* 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.
City of South San Francisco | FY2025-26 Budget Book Page 344
City of South San Francisco | FY2025-26 Budget Book Page 345
APPENDIX
City of South San Francisco | FY2025-26 Budget Book Page 346
Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special
assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by
the committing governmental unit.
Accounting System: The total structure of records and procedures that identify record, classify, and report information on the
nancial position and operations of a governmental unit or any of its funds, account groups, and organizational components.
Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on
the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest)
Annual Comprehensive Financial Report (ACFR): report produced every year summarizing audited nancial information for
the City
Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.
Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for speci c
public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable
securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that
earnings be rebated (paid) to the IRS.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.
Audit: An examination of a community's nancial systems, procedures, and data by a certi ed public accountant (independent
auditor), and a report on the fairness of nancial statements and on local compliance with statutes and regulations. The audit
serves as a valuable management tool in evaluating the scal performance of a community.
Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b)
explanatory comments as to application of auditing procedures; (c) ndings and opinions. It is almost always accompanied by a
management letter which contains supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound
practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.
Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a
speci ed date.
Betterments (Special Assessments): Whenever a speci c area of a community receives bene t from a public improvement
(e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of
the costs it incurred. Each parcel receiving bene t from the improvement is assessed for its proportionate share of the cost of
such improvements. The proportionate share may be paid in full or the property owner may request that the assessors
apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s
committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.
Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a speci ed
sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a speci ed future
date (maturity date), together with periodic interest at a speci ed rate. The term of a bond is always greater than one year. (See
Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond
issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the
bond issue.
Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a
project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded
by the community's legislative body to be removed from community's books.
Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.
City of South San Francisco | FY2025-26 Budget Book Page 347
Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation,
and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps
prospective investors determine the level of risk associated with a given xed-income investment. Rating agencies, such as
Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where
AAA is the highest rating and C1 is a very low rating.
Budget: A plan for allocating resources to support particular services, purposes and functions over a speci ed period of time.
(See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and
has an initial useful live extending beyond a single nancial reporting period. Capital assets include land and land
improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements;
vehicles, machinery and equipment. Communities typically de ne capital assets in terms of a minimum useful life and a
minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or xed asset
improvements. Among other information, a capital budget should identify the method of nancing each recommended
expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets)
Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an of cial or
agent designated as custodian of cash and bank deposits.
Cash Management: The process of monitoring the ebb and ow of money in an out of municipal accounts to ensure cash
availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.
Certi cate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its
face that the amount of such deposit plus a speci ed interest payable to a bearer or to any speci ed person on a certain
speci ed date, at the expiration of a certain speci ed time, or upon notice in writing.
Classi cation of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classi ed its real properties, local of cials are permitted to
determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax
burden is to be borne by each class of real property and by personal property owners.
Collective Bargaining: The process of negotiating workers' wages, hours, bene ts, working conditions, etc., between an
employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and
working conditions.
Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The
index is often called the "cost-of-living index."
Cost-Bene t Analysis: A decision-making tool that allows a comparison of options based on the level of bene t derived and
the cost to achieve the bene t from different alternatives.
Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of
assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual
budget.
Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and
interest on any particular bond issue.
Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that
are chargeable to, but not yet paid from, a speci c appropriation account.
Enterprise Funds: An enterprise fund is a separate accounting and nancial reporting mechanism for municipal services for
which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of
total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an
enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identi ed. This allows the community to
recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the
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"surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund
at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport
services.
Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject
to local taxation.
Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and
represent funding sources necessary to support a community's annual budget. (See Local Receipts)
Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is
available to particular categories of property or persons upon the timely submission and approval of an application to the
assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who
may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.
Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.
Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private
organizations, other governmental units, and other funds. These include pension (and other employee bene t) trust funds,
investment trust funds, private- purpose trust funds, and agency funds.
Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions
or circumstances.
Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service
costs or interest on loans.
Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day.
The primary factor creating oat is clearing time on checks and deposits. Delays in receiving deposit and withdrawal
information also in uence oat.
Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying
such pledges are usually referred to as general obligation or full faith and credit bonds.
Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identi ed
activities or attaining certain objectives in accordance with speci c regulations, restrictions, or limitations.
Fund Accounting: Organizing nancial records into multiple, segregated locations for money. A fund is a distinct entity within
the municipal government in which nancial resources and activity (assets, liabilities, fund balances, revenues, and
expenditures) are accounted for independently in accordance with speci c regulations, restrictions or limitations. Examples of
funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the
Uniform Municipal Accounting System (UMAS) use multiple funds.
Fund Balance: The fund balance is used to describe the net position of governmental funds as calculated in accordance with
GAAP. The budget year estimated fund balance includes prior year actual fund balance plus estimated revenues minus the
expenditure budget. Long-term liabilities including Pension, OPEB, and debt (bonds and loans) are excluded from fund
balance.
GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form
and content of governmental nancial statements. GASB 34 requires a report on overall nancial health, not just on individual
funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as
bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's nancial performance,
trends and prospects for the future.
GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account
for and report other postemployment bene ts in its accounting statements. Through actuarial analysis, municipalities must
identify the true costs of the OPEB earned by employees over their estimated years of actual service.
General Fund: The fund used to account for most nancial resources and activities governed by the normal appropriation
process.
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General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and
credit of its taxing authority.
Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district.
Indirect Cost: Costs of a service not re ected in the operating budget of the entity providing the service. An example of an
indirect cost of providing water service would be the value of time spent by non-water department employees processing
water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs
arises most often in the context of enterprise funds.
Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted
at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every
six months.
Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a speci ed period of
time. It is always expressed in annual terms.
Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease
payments. The term does not include xed assets used in governmental operations.
Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment,
maintenance, or salaries, as opposed to a program budget.
Local Aid: Revenue allocated by the state or counties to municipalities and school districts.
Maturity Date: The date that the principal of a bond becomes due and payable in full.
Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e.,
municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts,
counties but also bonds of the state and agencies of the state.
Note: A short-term loan, typically with a maturity date of a year or less.
Objects of Expenditures: A classi cation of expenditures that is used for coding any department disbursement, such as
“personal services,” “expenses,” or “capital outlay.”
Of cial Statement: A document prepared for potential investors that contains information about a prospective bond or note
issue and the issuer. The of cial statement is typically published with the notice of sale. It is sometimes called an offering
circular or prospectus.
Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming scal year.
Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a
regional school district, regional transit authority, etc.
Performance Budget: A budget that stresses output both in terms of economy and ef ciency.
Principal: The face amount of a bond, exclusive of accrued interest.
Program: A combination of activities to accomplish an end.
Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on
output.
Purchased Services: The cost of services that are provided by a vendor.
Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions
generally more favorable to the issuer.
Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or
unforeseen expenditures.
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Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve
the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that
program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of
the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record
information.
Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid.
RANs are full faith and credit obligations.
Revenue Bond: A bond payable from and secured solely by speci c revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a speci c service and use those revenues without appropriation to
support the service.
Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than
proceeds acquired through tax title foreclosure.
Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may
be appropriated for any lawful purpose.
Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.
Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of
assessed valuation of taxable real and personal property.
Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on
which property taxes are overdue.
Trust Fund: In general, a fund for money donated or transferred to a municipality with speci c instructions on its use. As
custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the
commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is
established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet
credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned
or used as part of the bank’s reserves and they are not available for disbursement.)
Undesignated Fund Balance: Monies in the various government funds as of the end of the scal year that are neither
encumbered nor reserved, and are therefore available for expenditure once certi ed as part of free cash.
Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets
exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not,
however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes
receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must re ect its market, or full
and fair cash value.
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APPROPRIATIONS LIMIT
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City of South San Francisco FY 2025-26 Proposed Operating Budget
APPROPRIATIONS LIMITS
In 1979, California voters approved Proposition 4, known as the Gann Appropriations Limit (Gann
Limit). The Gann Limit is part of California State Constitution Article XIIIB. The Gann Limit sets an
annual appropriation ceiling on the amount of tax proceeds to all California municipalities. In
addition to limits of tax proceeds, the Gann Limit restricts the amount of money a city can
appropriate based on the previous year appropriations plus a per capita personal income (CPI)
change and a percent population change. Since its initial passage, the Gann Limit has been
modified through various propositions. The voters approved the most recent modification in
1990 under Proposition 111. Proposition 111 exempted some appropriations such as
Redevelopment money and changed the calculation formula, which greatly increased the
appropriations limit. Currently, the City of South San Francisco uses the California Department
of Finance percentage change of Per Capita Cost of Living and percent population change to
formulate the Gann Limit for the City for each fiscal year.