HomeMy WebLinkAboutFin Preliminary Citywide Proposed Budget for Fiscal Year 2024-25____________________________________________________________________________________
FOR CITY CLERK ONLY
Council Meeting: June 3, 2024
Disposition: Received report related to the Preliminary Citywide Proposed Budget for Fiscal Year
2024-25 and provide direction to staff to inform preparation of the Final Proposed FY 2024-25 Budget
for adoption at the City Council meeting of June 17, 2024
Agenda Item No: 6.a
Meeting Date: June 3, 2024
SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: Finance
Prepared by: Paul Navazio,
Finance Director
Shawn Plate, Finance Manager
Van Bach, Accounting Manager
City Manager Approval: ___________
TOPIC: PRELIMINARY CITYWIDE PROPOSED BUDGET FOR FISCAL YEAR 2024-25
SUBJECT: PRELIMINARY CITYWIDE PROPOSED BUDGET AND PROPOSED CAPITAL
IMPROVEMENT PROGRAM FOR FISCAL YEAR 2024-25
RECOMMENDATION:
Receive report related to the Preliminary Citywide Proposed Budget for Fiscal Year 2024-25 and
provide direction to staff to inform preparation of the Final Proposed FY 2024-25 Budget for
adoption at the City Council meeting of June 17, 2024.
SUMMARY:
This report presents the preliminary proposed citywide budget for Fiscal Year (FY) 2024-25. This
item represents the next step in the development of the City’s FY 2024-25 budget and is intended
to provide the City Council with the opportunity to preview the overall proposed budget as well as
specific funding recommendations prior to staff preparing the final FY 2024-25 Proposed Budget
for adoption by the City Council at their meeting of June 17th.
The budget is both a spending plan for the City’s available financial resources and the legal
authority for City departments to spend these resources for public purposes. It is through these
resources that programs and services are provided and capital investments are made to meet the
needs of the community. As a result, in addition to considering the constraints imposed by current
and projected resources available to meet these needs, the annual budget and multi-year capital
plan are aligned with the City Council’s Goals and Objectives as well as fiscal policies approved
by the City Council.
To balance these objectives, the budget supporting ongoing operations and service levels must
be funded largely through recurring revenues, while one-time projects and capital investments
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 2
are funded through a combination of recurring and one-time funding sources as well as available
fund balances identified for specific projects and initiatives. Another primary objective of the
budget development process is to ensure the sustainability of City programs and services through
the three- to five-year planning horizon to ensure that service levels and community needs can
continue to be met in the future, an that the FY 2024-25 budget does not compromise the City’s
long-term fiscal condition.
The Preliminary Proposed FY 2024-25 All Funds budget reflects expenditure appropriations of
$210,813,072, including operations ($164,190,503), capital ($33,410,763) and transfers
($13,211,806). This level of expenditure appropriations, representing an increase of 7.8% over
the original FY 2023-24 adopted budget, is supported through a combination of FY 2024-25
revenues ($177,317,039), transfers ($13,211,806) and available fund balances ($20,284,227).
The Preliminary Proposed FY 2024-25 budget supports an authorized staffing level of 416.34 full-
time equivalent positions, unchanged from the FY 2023-24 Final Budget (and representing a net
reduction of 9.72 FTE when compared to the FY 2023-24 Adopted Budget).
The Preliminary Proposed FY 2024-25 General Fund budget reflects recommended
appropriations of $112,291,757, supporting ongoing General Fund operational expenditures as
well as selected one-time funding needs and transfers. This level of appropriations is supported
through projected FY 2024-25 revenues of $103,790,510 as well as use of available one-time
assigned fund balance of $8,501.247. Expenditures for City programs and services supported by
the General Fund are proposed to increase by 4.3% (excluding transfers) over the levels provided
for in the FY 2023-24 Adopted Budget.
Overall, the appropriations included in the Preliminary Proposed FY 2024-25 budget, as
presented herein, are within the City’s constitutional GANN spending limit.
This report will focus on the following key areas:
1) Update on FY 2023-24 revenues and expenditures through Q3 (March 31, 2024)
2) Preliminary Proposed Budget for FY 2024-25
a) All Funds Summary
b) General Fund
c) Selected Other Funds
3) Proposed Capital Improvement Program Budget for FY 2024-25
A separate companion staff report was presented to the City Council at their meeting of May 20th
that provided a status update on progress toward the City Council’s 2023-25 Goals and Objectives
across Policy Focus Areas and City Service Areas. The Preliminary Proposed FY 2024-25
Budget is intended to allocate available resources to advance key initiatives and projects aligned
with the City Council stated priorities, while maintaining service levels for baseline city programs,
services, and operations.
ANALYSIS:
CURRENT BUDGET - FISCAL YEAR 2023-24 THIRD QUARTER UPDATE
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 3
All Funds
Table 1 provides current year (FY2023-24) revenue and expenditure results through the third
quarter of the fiscal, ending March 31, 2024.
• All Funds revenues through the third quarter were recorded at $117.65 million which
represented 68.1% of the amended budget of $172.68 million.
• All Funds expenditures for the same period were recorded at $130.33 million, or 61.5% of
the amended FY 2023-24 budget of $211.95 million.
Table 1: All Funds Revenue and Expenditure Results (through 3/31/24)
General Fund
Revenues: The original FY 2023-24 budget, adopted on June 5, 2023, projected $100.0 million
in revenues. The Mid-Year Budget Update presented on March 4, 2024, projected year-end
General Fund revenues of $102.97 million.
• Revenue results through the third quarter of the fiscal year were recorded at 461.6 million,
or 61.6% of the approved budget.
• Based on results through the third quarter, year-end General Fund revenue projections
have been updated to $103.56 million, or 3.5% above the FY 2023-24 adopted budget
figure.
• Current year revenues continued to show favorable variances in property tax, interest
earnings, and transient occupancy (Hotel) tax receipts, while sales tax and transfer tax
revenues are slightly below budgeted levels.
Expenditures: The FY 2023-24 adopted budget reflected expenditure appropriations of $100.0
million. The current amended FY 2023-24 General Fund budget stands at $104.47 million,
reflecting supplemental appropriations for capital projects approved by the City Council, primarily
matching funds for the Pickleweed Park Improvement Project grant.
• Expenditures through the third quarter of the fiscal year were recorded at $71.67 million,
or 68.6% of the amended budget.
All Funds
Adopted Budget
FY 2023-24
Amended Budget
FY 2023-24
Actual Results
Through 3/31/24
% of Amended
FY2023-24 Budget
Revenues 167,575,656 170,857,209 116,616,641 68.3%
Transfers in 1,827,461 1,827,461 1,030,439 56.4%
Total Resources 169,403,117 172,684,670 117,647,080 68.1%
Expenditures 193,400,751 205,306,716 124,232,326 60.5%
Transfers out 2,207,000 6,644,483 6,094,483 91.7%
Total Appropriations 195,607,751 211,951,199 130,326,809 61.5%
Net Results (26,204,634) (39,266,529)
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 4
• Based on these results, year-end General Fund expenditures are projected at $98.77
million, or $5.69 million (5.5%) below the amended budget.
• Consistent with the results presented in the Mid-Year Budget Update, these budgetary
savings stem almost entirely from personnel cost savings due to the number of vacancies
across all city departments.
Operating results: The projected year-end General Fund revenue and expenditure results
combine to yield a net $9.34 million increase in fund balance as of June 30, 2024. This represents
a slight increase ($0.20 million) over the year-end projections presented in the Mid-Year Budget
Update.
Table 2: FY 2023-24 General Fund Results and Projections
The projected year-end fund balances in excess of reserve levels established by City Council
policy represent resources available for re-appropriation to address priority one-time funding
needs and represent a significant portion of the available budget flexibility within the context of
the FY 2024-25 budget and updated multi-year Capital Improvement Plan.
Specific funding recommendations related to use of available fund balances are contained in the
discussion of the Preliminary Proposed FY 2024-25 Budget.
PROPOSED FISCAL YEAR 2024-25 CITYWIDE BUDGET
CITY COUNCIL’S GOALS AND OBJECTIVES
In 2023, the City Council adopted formal two-year Goals and Objectives covering FY 2023-24
and FY 2024-25. The adopted City Council Goals and Objectives serve as an important
foundation for the development of the annual budget by identifying priority policy areas as well as
specific projects and initiatives identified as deliverables within each focus area. One of the
primary objectives throughout the annual budget process is to identify and allocate staff and
financial resources, to the extent available, to advance these goals and objectives while also
providing for ongoing baseline City services, programs, and operations.
The City Council’s Goals and Objectives are summarized in this section to support alignment of
the FY 2024-25 Proposed Budget with workplan milestones established for FY 2024-25.
Four Key Policy Focus Areas
General Fund Adopted Budget
FY 2023-24
Amended Budget
FY 2023-24
Actual Results
Through 3/31/24
% of Amended
FY2023-24 Budget
Projected Year-
End Results
Revenues 98,189,598 98,189,598 60,591,904 61.7%101,733,272 3,543,674 3.6%
Transfers in 1,827,461 1,827,461 1,030,439 56.4%1,827,461 - 0.0%
Total Resources 100,017,059 100,017,059 61,622,343 61.6%103,560,733 3,543,674 3.5%
Expenditures 97,834,123 97,820,841 65,573,374 67.0%92,127,365 (5,693,476) -5.8%
Operating Transfer out 2,207,000 6,644,483 6,094,483 91.7%6,644,483 - 0.0%
Total Appropriations 100,041,123 104,465,324 71,667,857 68.6%98,771,848 (5,693,476) -5.5%
Net Result (24,064) (4,448,265) 4,788,885 9,237,150
Variance
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 5
• Economic Growth: Building our economy to be stronger and more resilient.
• Housing & Homelessness: Creating new housing, keeping people in their homes, and
using a “Housing First” model.
• Diversity, Equity, Inclusion & Belonging (DEIB): Working to create equitable outcomes
for all, while addressing systemic racial injustices.
• Sustainability, Climate Change & Disaster Preparedness: Reducing greenhouse gas
emissions while mitigating and adapting to climate change.
Five City Service Areas
A. Neighborhood and Economic Vitality: Create and preserve a healthy economy and
sustain vibrant neighborhoods, Downtown, and other business areas.
B. Quality of Life: Serve and strengthen community relationships by providing literary,
artistic, recreational, and cultural experiences for all residents and improving resident
engagement and governmental transparency.
C. Public Safety: Prevent and respond to emergencies through essential facility
improvements and community and organizational emergency readiness.
D. Public Assets: Improve and preserve public assets by sustaining effective levels of core
infrastructure while reducing traffic congestion by expanding bicycle, pedestrian, and
transit options.
E. Foundational Services: Sustain organizational viability and exemplary service through
short and long-term financial success, organizational excellence and succession planning,
and technology to improve efficiency and service levels.
FY 2024-25 BUDGET HIGHLIGHTS
Citywide Budget: The total proposed FY 2024-25 expenditure budget for the City is
$210,813,072. These appropriations are supported by FY 2024-25 revenue and other
sources projected at $190,528,845, as well as by fund balances retained from previous
periods for capital projects and priority initiatives (Attachment 1, Exhibit I). The proposed
FY 2024-25 appropriations reflect all new funding appropriations proposed for operations,
capital projects and debt service. These appropriations do not include current year funding
that is anticipated to be carried-forward to FY 2024-25 through roll-over of year-end
encumbrances as well as carry-over of unencumbered capital project funding that will
require separate City Council action early in the new fiscal year.
General Fund Budget: The proposed FY2024-25 General Fund budget includes
recommended appropriations of $112,291,757 representing an increase of $12.3 million
over the prior year’s adopted budget. The proposed General Fund budget is supported
by estimated General Fund revenues ($101,282,204), transfers in ($2,508,306), and
available fund balance ($8,501,247).
Summary of Funding Recommendations
General Fund
The City’s General Fund supports most of the major services to residents and businesses (such
as police, fire suppression and prevention, planning, building, library, parks, streets, engineering,
traffic enforcement, cultural programs and administration). The General Fund appropriations for
FY 2024-25 total approximately $112.3 million. These appropriations comprise $102.0 million of
operating expenditures, $10.3 million in transfers to other funds.
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 6
Table 3 summarizes the information provided in Exhibit II and presents the proposed FY 2024-25
budget with a comparison to the projected FY 2023-24 budget. The table presents the year-over-
year change in revenues and expenses, as these are key metrics.
Table 3: Comparison of FY 2023-24 Adopted and FY 2024-25 Proposed General Fund
Budget
Revenues and transfers available to support the FY 2024-25 General Fund budget are projected
to be $3.77 million higher than the FY 2023-24 adopted budget, but slightly below the projected
General Fund revenue estimate of $103.7 million. This is mainly due to conservative projected
growth in major revenue items such as property tax and transient occupancy tax, a small projected
decrease in sales and use taxes as well as one-time revenues included in the current year budget.
The Proposed FY 2024-25 Budget operating expenditures within the General Fund represent an
increase of $4.2 million (4.3%) over the prior year’s adopted budget. The majority of this increase
is due to funding compensation costs resulting from new collective bargaining agreements
anticipated to be reached with all of the City’s represented and unrepresented bargaining groups.
These new collective bargaining agreements are anticipated to result in an increase in personnel
costs of approximately $4.5 million, offset by $2.0 million in salary savings (due to vacancy factor)
being built into the FY 2024-25 budget.
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 7
The FY 2024-25 Proposed budget includes a limited amount of new expenses, which are listed
below. Many of these expenses are related to the increasing cost of providing services, including
increased costs of water, power, fleet management, dispatch services, and technology upgrades.
General Fund FY 24-25 New Expenditure Recommendations
Recurring:
• Board and Commission Stipends $ 50,000 City Manager / Council
• Translation & Interpretation Services $ 50,000 City Manager / Council
• Axon Contract (Renewal) $275,000 Police
• Utilities / City Facilities $ 61,000 Public Works
• Marin Fire Dispatch Agreement $ 65,323 Fire
$501,323
One-Time:
• Public Records Act Requests $100,000 City Clerk / City Attorney
• County Admin Fee - MCSTOPP $ 50,000 Public Works
• Encampment Clean-up $ 90,000 Public Works
• Parks Maintenance (irrigation/trees, etc.) $ 250,000 Public Works
• Fleet / Fuel $ 65,000 Public Works
• Fleet / State-Mandated Testing Equip $ 13,000 Public Works
• Fleet / Outside Repairs $ 20,000 Public Works
• Flock Safety Contract $ 57,500 Police
$ 645,500
In addition, the FY 2024-25 Proposed Budget includes recommending transfers out of the General
Fund to support other funds (i.e., liability, capital, vehicle/equipment replacement funds), that have
been historically underfunded, totaling $10.3 million to support programs and services funded
through various special revenue, capital and internal service funds as well as allocation of
available General Fund fund balance previously assigned for specific purposes, as follows:
Operating Transfers:
• Recreation Revolving Fund $2,420,000
• Measure E Projects 353,000
Use of Prior Period Funds (Fund Balance):
• Liability / Self-Insurance Fund $2,000,000
• Capital Projects Fund 2,000,000
• Capital Fund – Storm Water projects 935,000
• Capital Fund – Paving Streets/Roads 1,000,000
• Vehicle Replacement Fund 1,000,000
• Fire Equipment Replacement Fund 250,000
• Police Equipment Replacement Fund 250,000
Finally, an additional $1.5 million in available fund balances is proposed for appropriation within
the FY 2024-25 Proposed general Fund budget for the following priority initiatives:
Use of Prior Year Funds (Fund Balance):
• Enterprise Resource Planning Project (Tyler Technologies) $1,000,000
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 8
• Racial Equity Initiatives 500,000
The appropriations are supported by $101.3 million in projected revenues and transfers from other
funds. The $2.51 million of transfers include:
• $650,000 from Gas Tax Fund to reimburse street maintenance personnel costs
• $500,000 from Parking Services Fund to cover administrative support costs
• $680,313 from Employee Benefits Fund for Pension Obligation Bond debt service
• $700,000 from Cannabis Fund to support costs associated with the City’s SAFE Team
program
Revenue Trends and Assumptions:
Property Tax:
Property taxes (secured) are currently projected to increase by 5.3 percent over the original FY
2023-24 budget, to a total of $26.7 million. The increase is primarily due to growth in the overall
property tax roll as well as an increase in the excess Educational Revenue Augmentation Fund
(ERAF) payments and incorporates the estimated impact of State budget proposal to re-allocate
a portion of excess ERAF payments to support charter schools. Property tax-related revenues
account for 30 percent of the City’s General Fund revenues.
Sales and Transaction & Use Tax:
Sales and use taxes are projected to remain mostly stable with a small decrease over the next
fiscal year. Staff are projecting recurring sales tax revenues to remain relatively flat from FY 2023-
24 to FY 2024-25 at $25.25 million. Sales taxes account for approximately 26 percent of the City’s
General Fund revenues.
Revenues from the Measure E Transactions & Use Tax, which applies to most local retail sales,
are estimated to increase slightly to $14.52 million. Consistent with the direction provided by the
City Council in May of 2014, the additional one-quarter percent sales tax revenues provided by
Measure E, effective April 1, 2014 through March 31, 2034, are dedicated to funding major
construction and improvements to public safety facilities (also referred to as the San Rafael
Essential Facilities project).
Measure E revenues account for about 15 percent of the City’s General Fund revenues.
Revenues from the Measure R Transactions & Use Tax are projected to generate $4.8 million
and represent about 5 percent of the City’s General Fund revenues. Altogether, sales and use
taxes comprise 46 percent of the City’s General Fund revenues.
Other General Fund Revenues:
Other revenues (including Business Tax, Transient Occupancy Tax, development fees, permits,
and charges for services) are projected to show a modest increase of 3.2 percent when compared
to the prior year’s budget. The major contributors to this increase in year-over-year revenues are
interest earnings, Transient Occupancy Tax receipts and franchise fee payments.
Expenditure Trends and Assumptions:
The expenditure growth reflected in the FY 2024-25 Proposed budget stems primarily from
increased personnel costs anticipated as a result of new collective bargaining agreements. These
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 9
increases are a direct result of a concerted effort to enhance the City’s recruitment and retention
efforts in an exceptionally competitive labor market.
General Fund budgeted contributions to the Marin County Employees Retirement Association
(MCERA) are projected to increase by $600,000, or 3.3 percent, compared to the previous year.
Overall, a slight decrease in employer contribution rates for FY 2024-25 are offset by increases
in pensionable compensation resulting from anticipated collective bargaining agreements. In FY
2022-23, the City Council approved a one-time transfer of $1.1 million to the Employee Retirement
Internal Service Fund to ensure continuity of programs over the long-term. The fund is adequately
supported at this time and staff are not proposing an additional transfer for FY 2024-25. Pension
expenses across all funds are budgeted at $24.58 million representing approximately 25 percent
of total citywide personnel budget.
Other Funds Highlights
Special Revenue Funds
These funds have restricted uses based on their respective sources. While several special
revenue funds are generally entirely self-supporting, many also require varying levels of
contribution from the City’s General Fund in order to support programs, services and projects.
The following section presents FY2024-25 Proposed Budget highlights:
EMS/Paramedic Fund
The Emergency Medical Services/Paramedic Fund has planned expenditures of $9.6 million for
the upcoming fiscal year, supported by $9.6 million in revenues of which $5.3 million, or 59
percent, comes from the Paramedic Tax. The balance of the funding of this activity comes
primarily from third-party recovery for emergency medical response and transport services. As of
April 17, 2023, tax rates have reached their tax ceiling for all participating areas impacted by the
Paramedic Services Special Tax.
The FY 2024-25 Proposed Budget reflects the incremental cost of the agreement to transition to
the new consolidated Marin County Fire Dispatch model. The EMS/Paramedic fund includes an
additional $106,500 representing 27% of year one costs, with the balance covered by the General
Fund.
The EMS/Paramedic Fund is projected to retain $2.2 million in unallocated fund balance on
June 30, 2025. This balance serves as an operational reserve. Funds not needed for the
operations reserve are used to fund capital improvements that directly support the delivery of
emergency medical transport services.
Cannabis Business Tax Fund
The City’s Cannabis Business Tax is also reported in a special revenue fund. San Rafael has
several licensees in active commerce. The City anticipates the receipt of $225,000 in cannabis
business tax revenues for the FY 2024-25, of which the fund will incur $170,385 in qualifying
expenses. Revenues are projected to remain well below results from prior years due to
challenging market conditions for cannabis businesses and the temporary two-year decrease in
the local cannabis tax rate for delivery retail permits from 4 percent to 2 percent enacted by the
City Council on November 7, 2022. The fund has historically carried a fund balance of prior year
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 10
savings to allocate to new projects. On January 17, 2023, the City Council approved the use of
cannabis tax revenues to support the pilot of the City’s Specialized Assistance for Everyone
(SAFE) team. A transfer of $700,000 from the Cannabis Fund to the General Fund is included in
the FY 2024-25 Proposed Budget to cover majority of contract costs for SAFE.
Measure A - Open Space
The Measure A Open Space Program was renewed by voters in June 2022. Funding for this
program is primarily provided by a nine-year, county-wide sales tax that is managed by the County
of Marin, with the City providing discretionary contributions as needed. A total of $937,500 is being
proposed to be expended during the year to fund project initiatives, which would include the
following projects:
• $52,500 for the Terra Linda Park and Community Center Enhancement Plan. Previously,
the City allocated $150,000 of Measure A funding to this project in FY 2023-24. This
additional funding will support topographic survey work to better inform the planning
project already underway.
• $725,000 for construction of the playground at Peacock Gap Park and affiliated pathway
and accessibility improvements.
• $60,000 to install interim play equipment at Boyd Park.
• $100,000 for a Trails Existing Condition & Feasibility Study. This project was proposed in
the FY 2023-24 Measure A Work Plan, however due to competing priorities the work has
not yet begun on this study. Staff anticipate this project will be completed in FY 2024-25
as part of an Open Space Management and Wildfire Mitigation planning project.
Measure D – Library Parcel Tax
Measure D, the successor library parcel tax to Measure C, is entering its eighth year. This special
revenue source has successfully expanded service levels relative to those established under
Measure C (the previous library parcel tax). The purpose of the tax is to “augment the capacity of
the City of San Rafael to provide quality library services to its residents.” Measure D provides for
expanded book and periodical purchases, including e-books; funds events and classes for all
ages, and provides supplementary technology supplies. Capital reserves were established under
Measure C (previous library parcel tax) for facility-related uses.
The FY 2024-25 Proposed Budget includes $670,000 in funding augmentations in Measure D
funding supporting Library services itemized below. These augmentations support work to be
performed at the Main Branch Library and the related costs of temporary relocation during
construction activities.
• Temporary Location (rental) for Main Branch $100,000
• Operational Assessment and Temporary Operations 50,000
• Automated Materials Handling / shelving / furniture 400,000
• Library program supplies 10,000
• Digital Services 20,000
Recreation Revolving Fund
The FY 2024-25 Proposed Budget includes appropriations totaling $4.93 million which is
supported through recreation program revenues of $2.25 million and a operating transfer from the
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 11
General Fund of $2.42 million. General Fund support to the Recreation Revolving Fund reflects
an increase of $220,000 (10%) over the level of support provided in the current year budget, due
to program costs increases that exceed the increase in program revenue as provided per the
Master Fee Schedule (wherein fee increases are capped at 2.4%, based on the applicable Bay
Are CPI index). Staff will be evaluating possible adjustments to fees to ensure program revenues
continue to meet cost-recovery targets.
Childcare Fund
The Childcare Fund is proposed to include expenditure appropriations of $3.30 million for FY
2024-25 supported by program revenues of $3.20 million and use of $98,000 in available fund
balance. While the Childcare Fund generally operates under full-cost recover, personnel cost for
FY 2024-25 are expected to exceed the program revenues tied to fee increases established in
Master Fee Schedule approved by the City Council on December 19, 2022. A modest fee
adjustment will be required to maintain full cost-recovery for the fee-supported Childcare program.
Measure C – Marin Wildfire Prevention
Activities supported by the Measure C – Wildfire Prevention Fund are funded by a ten-year parcel
tax managed by the Marin Wildfire Prevention Authority, a Joint Powers Authority (MWPA). The
City of San Rafael is expected to receive $3.35 million in revenues to support coordinated wildfire
prevention including early detection, warning and alerts; reducing vegetation; ensuring defensible
space around homes, neighborhoods and critical infrastructure; and improving disaster
evacuation routes/procedures. Included in this funding allocation is $1.35 million representing
CORE MWPA programs administered by the City of San Rafael and reimbursed by the MWPA.
Grants - Homelessness
The FY2024-25 Proposed Budget includes appropriations totaling $1.08 million to support efforts
to address the impacts of homelessness. These funds represent state funding (Sen. McGuire)
and County of Marin matching funds allocated to the City for specific programs and initiatives
including case management services, encampment management and clean-up, as well as
funding to evaluate feasibility of developing interim housing for unhoused individuals. The City
anticipates accessing additional funding (up to $6.2 million) from the State’s Encampment
Resolution Funding (ERF-3) grant program, pending final allocations of grant funds awarded to
the County of Marin. The City remains dependent on State and County funding to address
homeless-related programs and projects.
Other significant funds within the Special Revenue category include Gas Tax and Storm Water
Funds. The spending plans for these funds were developed in conjunction with the Capital
Improvement Program. In the absence of a dedicated funding source to support Storm Water
Fund maintenance and capital needs, the General Fund has been required to support these
activities totaling $935,000 in the FY 2024-25 Proposed Budget. Appropriations for new CIP
projects are included in the Proposed Budget and discussed in the Capital Improvement Plan
section of this report.
Enterprise Funds
Parking Fund
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 12
The Parking Fund is a self-sustaining enterprise fund whose revenues are dedicated to parking
services. Currently, parking operations are funded via parking fees and fines, and fund balance
is the only resource with which to cover capital improvements. The FY 2024-25 Proposed budget
for this fund is $4.79 million, inclusive of operating transfers, supported by $4.8 million in
revenues. The Parking Fund appears to have successfully rebounded from the negative effects
of the pandemic and reflects a slight increase in fund balance for the new fiscal year.
Internal Service / Capital Equipment Replacement Fund
These funds are used to manage services that are delivered within the organization. For example,
computer replacement, employee benefits, workers compensation, general liability, capital
replacement, technology replacement and vehicle replacement are funded via internal charges to
the funds that utilize these respective services. The following reflects highlights of the FY 2024-
25 Proposed Budget within selected Internal Service Funds:
Building Maintenance Fund
• HVAC Deferred Maintenance, Janitorial Contracts and $200,000
Fire Safety Security Improvements
Vehicle Replacement Fund
• Vehicle Replacements per Replacement Schedule $221,439
Technology Fund
The FY 2024-25 Proposed Budget includes the following technology investments in the new fiscal
year:
• Increased annual software support costs $401,152
• Implementation of new Technology Projects 565,000
• Infrastructure Enhancement Projects 670,000
• ERP Implementation 588,054
• Human Resources Process Automation 84,000
Police Equipment Replacement Fund
• Canine Training $ 30,000
• Police Operations Vehicle 247,000
Liability / Self Insurance Fund
• Increased funding for Insurance Premiums and $ 845,000
Insurance Pool contributions
• Increased funding for claims/settlements 1,500,000
Capital Improvement Program (CIP)
The CIP is a multi-year planning tool used to identify and implement the City’s capital needs over
a three-year period. As part of the annual budget process, staff updated the muti-year CIP for FY
2024-25 through FY 2026-27. The first year, FY 2024-25, of the updated plan informs the new
capital budget appropriations to be included as part of the FY 2024-25 Adopted Budget. See
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 13
Attachment 2. In addition, as part of the fiscal year-end process which concludes in early Fall,
staff will be seeking City Council authorization to carry-forward capital project appropriations for
projects funded in the current fiscal year, to the extent that these funds are required to complete
projects currently in process. Funding approved for carry-over into the new fiscal year will
supplement the capital project funding approved with the FY 2024-25 Adopted Budget.
The annual update of the multi-year Capital Improvement Plan involves several steps:
1) Starting with the review of the latest Council-approved multi-year capital plan for
currently active and previously planned projects, and updating project cost estimates
and funding sources, as appropriate.
2) The capital plan is then updated to reflect new projects. These may include projects
previously identified as “unfunded,” projects identified through various master plans,
projects supporting infrastructure projects being undertaken by other agencies, and
projects requested by the broader community.
3) The updated list of capital improvement projects is then evaluated based on
established ranking criteria, with the highest-ranked projects being included in the
multi-year plan within the constraints of funding availability and staff capacity.
4) Projects that are not reflected in the updated multi-year capital plan are retained on
the list of infrastructure needs as either “future year” or “unfunded” projects.
The resulting CIP planning document summarizes the City’s planned capital and infrastructure
improvement projects, including estimated cost, funding sources, and ranking scores following
analysis and coordination with other City departments to ensure that all department needs are
represented.
Project selection and priority is based on recommendations by a working group representing
various City departments and existing planning documents to accommodate high priority needs,
which focused on life/safety, maintenance and repair, equity, community and City Council input,
and other factors. The CIP is intended to provide a comprehensive three-year project list for the
City’s known capital and infrastructure needs.
The general categories within the CIP are as follows:
• Annual Programs: Annual programs are comprised of a variety of activities, including
routine operation and maintenance of city infrastructure, maintenance of fleet vehicles,
implementation of smaller projects and small budget projects that need immediate
attention, development of concept designs to support the pursuit of grant funding, and low
to medium level planning efforts.
• Building/Facilities: City-owned properties include buildings (e.g., City Hall, libraries,
recreation centers, etc.) and facilities (e.g., pump stations), parking garages and lots.
• Parks: Park infrastructure and facilities including playgrounds, recreation equipment, and
restrooms.
• Storm Drain: Storm drain systems include conveyance of storm drainage, catch basins,
manholes, and the City’s twelve stormwater pump stations.
• Transportation: Streets improvements including construction, resurfacing, and
maintenance of existing roadways, intersections, and bicycle and pedestrian facilities,
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 14
such as bike lanes and sidewalks. This category also includes streetlight, traffic-related,
and traffic signal improvements, which include enhancements that increase traffic flow
and capacity, improve circulation, and expand bicycle and/or pedestrian thoroughfare
beyond the existing facilities in place (e.g., new multi-use pathways and the expansion of
existing sidewalks).
Proposed FY 2024-24 Capital Improvement Project Highlights
The proposed Capital Improvement projects listed below have been included in the City’s
Infrastructure and Transportation Work Plan that was reviewed at the City Council meeting on
May 20, 2024 and will be considered by the City Council for adoption at the June 17th Council
meeting.
1. Citywide Bicycle and Pedestrian Plan
2. Citywide Building and Facilities Plan
3. Citywide Storm Drain Plan
4. Vision Zero Action Plan
5. Childcare Portable Building Replacement (Pickleweed)
6. Pickleweed Branch Library Redesign
7. Peacock Gap Park Playground Improvements
8. Pickleweed Park Enhancement & Field Renovation
9. Large Trash Capture Projects – 5 locations (Marin Countywide Stormwater Pollution
Prevention Program)
10. Canal Active Transportation Experience Improvements
11. Fourth St/Miracle Mile at Second Street and West Cresent Drive
12. Lincoln Avenue Safety Improvements
13. San Rafael Canal Crossing
14. South Merrydale Road – Civic Center Connector Pathway
The following table summarizes the funds that provide the majority of resources available to
support the City’s Capital Improvement Program (CIP):
Table 3: CIP Funding Sources
Fund # Fund Name Description
205 Stormwater
Fund
Established to fund stormwater maintenance, programs, and improvements throughout
the City. Fund #205 receives annual revenues from the City’s Stormwater Activity Fee
(Municipal Code Chapter 9.40).
206 Gas Tax;
Measure AA;
Senate Bill 1
Funds; Traffic
Mitigation Fee
The Gas Tax is revenue collected and subsequently distributed by the State of California
based on a percentage tax on each gallon of gas purchased in San Rafael. Gas Tax may
be used for capital projects or maintenance on local streets, roads, traffic, and
bicycle/pedestrian facilities. Additionally, local sales tax, passed by voters in 2018 as
Measure AA, contributes to a portion of this fund for roadway improvement projects. This
fund also includes revenue from the Refuse Regulatory Fee and Construction Impact Fee.
Traffic Mitigation Fees are charged to a developer in connection with the approval of a
private land development project with the purpose of offsetting or subsidizing public
improvements made necessary by the private development. The City utilizes Traffic
Mitigation Fees for circulation‐related projects identified in the General Plan.
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 15
Fund # Fund Name Description
241 Measure A Measure A is a nine‐year ¼ percent Transactions and Use Tax managed by the County of
Marin and re-approved by voters in June 2022. The tax is restricted to care for parks and
open spaces. The Department of Library and Recreation prepared the Measure A work
plan for FY 2024-25 based on the recommendations provided in the 2023 Citywide Parks
and Recreation Master Plan and through consultation with the Parks and Recreation
Commission.
401 Capital
Improvement
Fund
The Capital Improvement Fund is funded primarily through the City’s General Fund and
provides discretionary funding support for capital projects that lack a dedicated funding
source as well as projects where either a local match or supplemental funding is required.
Transfers from the General Fund to the Capital Improvement Fund stem primarily from
available year-end fund balances in excess of the City’s reserve policy requirement.
420 Essential
Facilities Fund
The Essential Facilities Fund was established by the City Council in order to allocate one-
third ($0.25) of the City’s Measure E ($0.75) Transaction and Use Tax receipts to support
capital investments to replace or renovate essential facilities supporting public safety
operations.
603 Building
Maintenance
The Building Maintenance Fund supports routine maintenance and capital projects
associated with the City’s buildings, parks and other facilities. The Building Maintenance
Fund is an internal revenue fund, which means General Fund monies are the sole source
of revenue.
While a majority of the FY 2024-25 CIP projects are grant-funded (approximately $14.7 million),
the respective grant match and non-grant funded projects are paid for through Funds 205
(Stormwater), 206 (Gas Tax/Traffic Mitigation), 241 (Parks Measure A), 401 (Capital
Improvement) and 603 (Building Maintenance). Funds 205, 206, and 603 also have their
respective operating budget which consists of expenses related to maintenance of infrastructure,
equipment purchasing, miscellaneous contractual services, annual programs, and other non-
project related work. After deducting the operating budget from the total available funding in Fund
206, approximately sixteen percent of the projected FY 2024-25 revenues are not budgeted and
remains as reserves in the fund balance to provide a buffer for unanticipated expenses which
may arise mid-year. The Stormwater Fund (205) and Building Maintenance Fund (603) do not
include additional reserves beyond the available fund balance.
As has been noted in prior year CIPs, the long-term capital and infrastructure improvement needs
for City-owned property, parks, and drainage far exceed the available revenues each year.
Therefore, a considerable number of projects are identified as real capital and infrastructure
needs (and maintained on the CIP project list) but are categorized as “unfunded”. City staff
continue to actively pursue grant funding, congressional earmarks, and other infrastructure
funding sources. Many of these funding sources require a local funding match. If the City’s effort
to obtain grant funding is successful, the projects with secured funding will be re-evaluated for
their ranking on the CIP projects list.
As a part of the annual CIP, the Department of Public Works also recaps major projects completed
in the prior fiscal year (July 1, 2023 – June 30, 2024), including but not limited to:
1. FY 2023-24 Corrugated Metal Pipe Replacement
2. North San Rafael Pavement Maintenance project
3. Rotary Manor Culvert Replacement
4. Grand Ave Cycle Track
5. Southern Heights/Pearce Retaining Wall
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 16
6. Third St Safety Improvements
7. Third St Rehabilitation
8. Spinnaker Point/Baypoint Dr Parking Striping
9. Bryn Mawr Storm Drain Replacement
10. Albert Park Fence Installation
Projects pending completion include:
1. San Quentin Pump Station Reconstruction
2. B Street Culvert Replacement
3. Downtown Library Modernization
4. Canal Neighborhood Parking Striping
5. Los Gamos Dr Striping Phase 2
6. Annual Traffic Signal Backup Battery Replacement
7. Annual Sidewalk Repair
Summary of FY2024/25 Proposed Capital Improvement Program Budget
Category FY 2024-25
Annual Programs – Capital * $5,632,723
Buildings / Facilities
Buildings $1,437,287
Library $4,357,059
Recreation $250,000
Sub-Total Facilities $6,207,059
Parks $9,417,500
Transportation $10,511,828
Stormwater $1,641,653
*TOTAL $33,410,763
Funding Sources FY 2024-25
General Fund / Capital $9,215,000
Storm Water Fund $1,376,653
Gas Tax Fund $15,011,838
Measure A $937,500
Library Revolving Fund $4,357,059
Traffic Mitigation Fund $100,000
Building Improvement Fund $2,412,713
TOTAL $33,410,763
*Figures exclude operations and maintenance costs reflected in Annual Programs shown in
Attachment 2.
Status of Pension Funding
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 17
The City’s Pension Funding Policy requires that the Finance Director and City Manager report on
the status of pension funding as part of the annual budget adoption process.
The most recent pension actuarial valuation was prepared as of June 30, 2023, and approved by
the MCERA Board in February 2024. This valuation was used to determine the contribution rates
for FY 2024-25. The composite rate for the City of San Rafael will be 55.83 percent, a 0.93 percent
decrease from the current rate of 56.76 percent. The budgeted pension contribution for FY 2024-
25 provides full funding for the required contribution. The rate for public safety employees
decreased from 69.44 percent to 68.90 percent, a decrease of 0.54 percent. The rate for
miscellaneous employees decreased from 44.37 percent to 43.08 percent, a decrease of 1.29
percent. The valuation also reported an unfunded actuarial liability of $115 million for the City,
representing a funded ratio of 83.1 percent.
MCERA’s investment target (discount rate) remained at 6.75 percent during the measurement
period. The City has dedicated a portion of its employee retirement reserve to buffer the impact
of any unexpected increases. This reserve, which is projected to total $1.7 million at the end of
FY 2023-24, is also used to accumulate payments for debt service on the $4.5 million pension
obligation bonds issued in 2010 and for optional, supplementary payments to MCERA.
Status of Other Postemployment Benefit (OPEB) Funding (Retiree Healthcare)
The City’s OPEB Funding Policy was adopted on September 18, 2017. The policy cites the City’s
goal of fully funding the Actuarially Determined Contribution (ADC) each year. The budgeted
OPEB contribution for FY 2023-24 provides full funding for the required contribution. The
contribution is based on an investment target (discount rate) of 6.25 percent. The most recent
actuarial valuation, as of June 30, 2023, reports $27 million in plan assets offset by $47.8 million
in actuarially accrued liabilities, leaving an unfunded actuarial liability of $20.8 million. The City’s
ADC for FY 2024-25 is $2.8 million.
General Fund Balance and Reserves
Under the proposed FY 2024-25 budget, staff is recommending updating the City’s General Fund
Reserve Policy from 10% to 15% of operating expenditures. The FY 2024-25 proposed budget
would result in achieving this increased reserve level totaling $15.27 million, as of June 30, 2025.
The increased reserve level is intended to better align with best practices (the Government
Finance Officers’ Association recommends 17%), as well as policy reserve levels established by
several comparable agencies. In addition, the recommended reserve level is intended to be
allocated as follows:
• Economic Uncertainty – 5% (to buffer against volatility in revenues during economic
downturns/recessions)
• Emergency Reserve – 10% (to provide from unexpected/unplanned expenditures)
In addition, the City’s capital reserve is proposed to be increased from $600,000 to $1,000,000
as part of the FY 2024-25 Proposed Budget. This reserve serves as a buffer against unanticipated
capital projects needed that may require supplemental support from the General Fund.
The updated General Fund reserve policy being prepared for City Council consideration at the
meeting of June 17, 2024 includes the following components:
• Recommended reserve policy levels at 15%
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 18
• Allowable Uses of reserve balances
• Process for restoration of reserve balances (when used)
• Policy guidelines for allocation of year-end excess fund balance (exceeding reserve
policy levels).
Based on the projections and recommendations contained in the FY 2024-25 Proposed Budget,
the General Fund budget is effectively balanced with ongoing revenues supporting ongoing
appropriations. As noted in this report, a significant allocation of available fund balances ($8.59
million) is proposed to be either transferred to various special revenue and capital project funds
and or appropriated in the budget year for priority one-time projects and expenses.
STAFFING
The FY 2024-25 Proposed Budget recommends maintaining authorized staffing levels at 416.34
Full-Time Equivalent positions. This staffing level is consistent with the adjusted FY 2023-24
staffing levels, reflective of adjustments approved by the City Council since adoption of the FY
2023-24 budget, which authorized a total of 426.06 positions.
Through the process of developing the Proposed FY 2024-25, the Human Resources Department
implemented the following classification adjustments as warranted to provide for effective
management and delivery of City services.
1) Public Works
a. The Deputy Director position has been retitled to a Deputy Public Works
Administrative Director with the goal of providing strategic oversight and leadership
of the Department of Public Works administrative activities. This position will lead,
direct and implement cross departmental programs and projects and provide highly
complex staff assistance to the Public Works Director.
b. Create a new classification of Operations & Maintenance Superintendent in order
to provide holistic oversight of all operations & maintenance activities across
facilities, streets, parks, and fleet functional areas. This position is distinguished
from the Operations & Maintenance Manager in that the manager is responsible
for the overall administrative direction of the operations division, while the
Superintendent oversees the operations of these programs through subordinate
single-division supervisors.
2) Digital Services & Open Government
a. Retitle the Civic Design Manager classification to Civic Engagement Manager to
highlight the position’s focus on developing and builimanaging the City's
comprehensive civic engagement programs and overseeing community
engagement projects and processes. The job description has been updated to
more accurately reflect the work performed and the salary range will remain the
same therefore there is no cost associated with this change.
These changes will not result in an increased cost or additional positions, as the changes will be
covered through existing vacancies and internal promotions.
FISCAL IMPACT: The preliminary Fiscal Year 2024-25 budget has been prepared for all funds.
Funding sources are sufficient to support the preliminary spending plans presented. There is no
fiscal impact associated with acceptance of this report.
PRELIMINARY FISCAL YEAR 2024-25 PROPOSED BUDGET / Page: 19
RECOMMENDATION: Receive report related to the Preliminary Citywide Proposed Budget for
Fiscal Year 2024-25 and provide direction to staff to inform preparation of the Final Proposed FY
2024-25 Budget for adoption at the City Council meeting of June 17, 2024.
ATTACHMENTS:
1. Summary of FY 2024-25 Preliminary Proposed Budget
a. Exhibit I – FY 2024-25 All Funds Proposed Budget (Revenues, and
Expenditures) with comparison to FY2023-24 Adopted Budget
b. (Revenues and Expenditures by Fund
c. Exhibit II – FY 2024-25 General Fund Proposed Budget (Revenues, and
Expenditures) with comparison to FY2023-24 Adopted Budget
d. Exhibit III – FY 2024-25 Proposed Budget (Revenues and Expenditures by Fund)
e. Exhibit IV – Summary of FY 2024-25 Authorized Staffing (Full-Time Equivalents)
2. Proposed Capital Improvement Program Budget Summary: FY 2024-25
ALL FUNDS
PROPOSED BUDGET FY 2024-25
Revenues and Expenditures
EXHIBIT I
FY23-24
Adopted Budget
FY24-25
Proposed Budget
%
Change $ Change
REVENUES & OTHER SOURCES
Taxes 89,695,156$ 92,203,844$ 2.8% 2,508,688$
Licenses and Permits 2,855,788 2,950,488 3.3% 94,700
Fines and Forfeitures 2,639,740 2,703,400 2.4% 63,660
Use of Money 532,248 4,316,047 710.9% 3,783,799
Intergovernmental 21,030,007 34,257,592 62.9% 13,227,585
Charges for Services 20,539,268 21,895,413 6.6% 1,356,145
Other Revenues 26,080,350 18,990,255 -27.2% (7,090,095)
Transfers In 6,029,561 13,211,806 119.1% 7,182,245
TOTAL SOURCES 169,402,117$ 190,528,845$ 12.5%21,126,728$
EXPENDITURES AND OTHER USES
Expenditures by Department
Finance 3,623,005 4,106,626 13.3% 483,621
Non-Departmental 10,678,383 11,971,375 12.1% 1,292,992
City Manager/City Council 3,602,499 4,925,600 36.7% 1,323,101
City Clerk 581,169 783,037 34.7%201,868
Digital Service 6,181,966 7,293,970 18.0% 1,112,004
Human Resources 12,846,036 15,447,709 20.3% 2,601,673
Parking 3,873,776 4,207,107 8.6% 333,331
City Attorney 1,327,403 1,452,736 9.4% 125,333
Community Development 9,233,460 8,671,825 -6.1% (561,635)
Police 28,517,599 29,611,936 3.8% 1,094,337
Fire 35,594,756 38,515,080 8.2% 2,920,324
Public Works 54,273,508 49,769,988 -8.3% (4,503,520)
Library 9,141,598 9,763,573 6.8% 621,975
Recreation 9,117,457 9,855,741 8.1% 738,284
Economic Development 927,704 1,224,963 32.0%297,259
Transfers out 6,029,561 13,211,806 119.1% 7,182,245
TOTAL USES 195,549,881$ 210,813,072$ 7.8%15,263,191$
NET OPERATING RESULTS (26,147,764)$ (20,284,227)$ -22.4%5,863,537$
Expenditure Category
FY23-24
Adopted Budget
FY24-25
Proposed Budget
%
Change
Salaries 53,680,487$ 56,841,038$
Fringe Benefits 42,521,368 42,928,249
Sub-Total Personnel 96,201,855$ 99,769,287$ 3.7% 3,567,432$
Services 34,009,594 56,284,093 65.5%22,274,499
Supplies 3,793,381 4,150,738 9.4%357,357
Utilities/Communications 2,770,214 3,077,950 11.1%307,736
Other 3,371,644 4,203,810 24.7%832,166
Debt Service 5,390,815 5,603,882 4.0%213,067
Assets Purchased 34,834,776 14,522,998 -58.3%(20,311,778)
Internal Service Charges 9,148,042 9,988,508 9.2%840,466
Transfers 6,029,561 13,211,806 119.1%7,182,245
Total Appropriations 195,549,881$ 210,813,072$ 7.8%15,263,191$
GENERAL FUND
FY 2024-25 PROPOSED BUDGET
Revenues and Expenditures
EXHIBIT II
FY23-24
Adopted Budget
FY24-25
Proposed Budget % Change $ Change
REVENUES & OTHER OPERATIONAL SOURCES
Taxes
Property Tax and related 25,351,496$ 26,698,822$ 5.3%1,347,326
Sales Tax 25,414,990 25,253,524 -0.6%(161,466)
Sales Tax -Measure E 14,487,000 14,520,000 0.2%33,000
Sales Tax -Measure R 4,829,000 4,840,000 0.2%11,000
Franchise Tax 4,270,000 4,700,000 10.1%430,000
Business Tax 2,602,000 2,600,000 -0.1%(2,000)
Transient Occupancy Tax 3,100,000 3,900,000 25.8%800,000
Other Agencies
CSA #19 Fire Service 2,515,788 2,591,262 3.0%75,474
VLF Backfill 7,000,000 7,560,009 8.0%560,009
Other Agencies (Prop 172, Owner Prop Tax, State Mandate, Other agencies)1,853,633 1,557,133 -16.0%(296,500)
Other Revenues
Permits & Licenses (building, electrical, encroachment, use, alarm)2,855,788 2,950,488 3.3%94,700
Fine & Forfeitures (traffic, vehicle, etc.)212,740 203,400 -4.4%(9,340)
Interest & Rents (investment earnings, rents, etc.)456,900 1,069,558 134.1%612,658
Charges for Services (includes dev't fees and plan review)2,645,764 2,480,008 -6.3%(165,756)
Other Revenue (damage reimbursements, misc income)594,500 358,000 -39.8%(236,500)
Sub-total: Revenues 98,189,599$ 101,282,204$ 3.1%3,092,605$
TRANSFERS IN
Assessment District reimbursements
from Gas Tax 650,000 650,000 0.0%-
from Parking Services Fund - Admin. cost 497,148 477,993 -3.9%(19,155)
from Cannabis Fund - SAFE Team 700,000 0.0%700,000
from Employee Retirement Fund - POB debt payment 680,313 680,313 0.0%-
Sub-total: Transfers In 1,827,461$ 2,508,306$ 37.3%680,845$
TOTAL SOURCES 100,017,060$ 103,790,510$ 3.8%3,773,450$
EXPENDITURES AND OTHER OPERATIONAL USES
Expenditures by Department
Finance 3,033,755 2,628,380 -13.4%(405,375)
Non-Departmental 10,678,384 11,843,287 10.9%1,164,903
City Manager/City Council 3,247,605 3,945,027 21.5%697,422
City Clerk 581,169 783,037 34.7%201,868
Digital Service 1,949,021 2,209,402 13.4%260,381
Human Resources 724,561 720,095 -0.6%(4,466)
City Attorney 1,211,301 1,330,633 9.9%119,332
Community Development 6,686,645 6,436,280 -3.7%(250,365)
Police 26,818,491 28,207,683 5.2%1,389,192
Fire 23,570,766 24,372,630 3.4%801,864
Public Works 15,125,015 15,399,570 1.8%274,555
Library 3,392,971 3,494,392 3.0%101,421
Economic Development 814,456 662,841 -18.6%(151,615)
Sub-total: Expenditures 97,834,140$ 102,033,257$ 4.3%4,199,117$
OPERATIONAL TRANSFERS OUT
to Recreation Fund - Operating support 2,207,000 2,420,000 9.7%213,000
to Essential Facilities Fund - Measure E 353,500 0.0%353,500
to Liability Fund 2,000,000 0.0%2,000,000
to Capital Improvement Fund - Pickleweed 2,000,000 0.0%2,000,000
to Capital Improvement Fund - Stormwater 735,000 0.0%735,000
to Stormwater 250,000 0.0%250,000
to Gas Tax 1,000,000 0.0%1,000,000
to Vehicle Replacement Fund 1,000,000 0.0%1,000,000
to Police Equipment Replacement Fund 250,000 0.0%250,000
to Fire Equipment Replacement Fund 250,000 0.0%250,000
Sub-total: Transfers Out 2,207,000$ 10,258,500$ 364.8%8,051,500$
TOTAL USES 100,041,140$ 112,291,757$ 12.2%12,250,617$
NET OPERATING RESULTS (24,080)$ (8,501,247)$ (8,477,167)$
Expenditure Category
FY23-24
Adopted Budget
FY24-25
Proposed Budget % Change
Salaries 38,657,208$ 41,305,774$
Fringe Benefits 29,916,522 29,790,481
Sub-Total Personnel 68,573,730$ 71,096,255$ 3.7%2,522,525$
Services 11,741,521 11,849,929 0.9%108,408
Supplies 1,312,842 1,451,992 10.6%139,150
Utilities/Communications 1,596,150 1,888,650 18.3%292,500
Other 1,238,871 1,505,815 21.5%266,944
Debt Service 5,248,727 5,326,792 1.5%78,065
Assets Purchased 122,776 - -100.0%(122,776)
Internal Service Charges 7,999,523 8,913,824 11.4%914,301
Transfers 2,207,000 10,258,500 364.8%8,051,500
Total Appropriations 100,041,140$ 112,291,757$ 12.2%12,250,617
FY2024-25 PROPOSED BUDGET
REVENUES AND APPROPRIATIONS BY FUND
EXHIBIT III
CITY OF SAN RAFAEL
346,929.00 346,929.00 298,012.00
updated 5/3/24 Total Total Total
FY 2024-25 PROJECTED BUDGET Est.Actual Operating Operating Capital June 30, 2025
FUND FUND June 30, 2024 and Capital Transfers Total Transfers to Total Projected
# NAME Balance Revenue In Resources Budget Budget Other Funds Appropriations Balance
GENERAL OPERATING FUNDS:
001 General Fund Available Balance $31,301,991 $101,282,204 $2,508,306 $103,790,510 102,033,257 - 10,258,500 112,291,757 $22,800,744
218 General Plan Special Revenue Fund 1,522,038 647,275 - 647,275 1,151,725 - - 1,151,725 1,017,588
SPECIAL REVENUE & GRANT FUNDS:
205 Storm Water Fund 166,938 1,901,912 360,000 2,261,912 503,365 1,376,653 - 1,880,018 548,832
206 Gas Tax 7,776,741 15,415,546 1,250,000 16,665,546 1,500,000 15,011,838 760,000 17,271,838 7,170,449
207 Development Services 3,282 - - - - - - - 3,282
208 Child Care 159,756 3,210,550 - 3,210,550 3,302,759 - - 3,302,759 67,547
210 Paramedic/EMS 2,808,914 8,986,714 - 8,986,714 9,609,534 - - 9,609,534 2,186,094
216 Cannabis 845,492 269,627 - 269,627 170,385 - 700,000 870,385 244,734
217 State Lands Fund 435,745 56,352 - 56,352 - - - - 492,097
222 Recreation Revolving 362,712 2,285,712 2,420,000 4,705,712 4,932,194 - - 4,932,194 136,230
223 Household Haz. Waste Fund 527,641 - - - 527,641 - - 527,641 -
228 Hazardous Materials Fund 55,251 - - - - - - - 55,251
234 Pt. San Pedro A.D. Maintenance Portion 149,781 156,233 - 156,233 183,186 - - 183,186 122,828
235 Baypoint Lagoons L & L Assessment District 240,105 34,206 - 34,206 212,700 - - 212,700 61,611
236 Loch Lomond CFD #10 816,006 57,181 - 57,181 18,855 - - 18,855 854,332
237 Loch Lomond Marina CFD #2 985,045 257,915 - 257,915 135,030 - - 135,030 1,107,930
240 Parkland Dedication 359,989 14,350 - 14,350 - - - - 374,339
241 Measure A Open Space 1,175,053 566,197 - 566,197 3 937,500 - 937,503 803,747
242 Measure C Wildfire Prevention 1,672,290 3,356,061 - 3,356,061 4,269,472 - - 4,269,472 758,879
495 Low and moderate Income Housing Fund 1,776,284 10,564 - 10,564 85,770 - - 85,770 1,701,078
LIBRARY AND FALKIRK:
214 Library Revolving 4,342,099 109,343 - 109,343 42,392 4,357,059 - 4,399,451 51,991
215 Library Special Assessment Fund 1,001,792 1,212,962 - 1,212,962 1,869,730 - - 1,869,730 345,024
Library Fund 5,343,891 1,322,305 - 1,322,305 1,912,122 4,357,059 - 6,269,181 397,015
PUBLIC SAFETY:
200 Abandoned Vehicle 9,471 85,000 85,000 170,000 179,067 - - 179,067 404
202 Asset Seizure 3,704 - - - - - - - 3,704
204 Crime Prevention 7,573 - - - - - - - 7,573
230 Youth Services - Police 67,890 19,050 - 19,050 40,043 - - 40,043 46,897
Public Safety Fund 88,638 104,050 85,000 189,050 219,110 - - 219,110 58,578
TRAFFIC AND HOUSING:
243 Affordable Housing in lieu 2,611,941 1,091,630 - 1,091,630 - - - - 3,703,571
245 Housing & Parking In-lieu 369,359 13,574 - 13,574 - - - - 382,933
246 East S.R. Traffic Mitigation 1,005,965 639,954 - 639,954 440,000 100,000 250,000 790,000 855,919
Traffic & Housing Mitigation Funds 3,987,266 1,745,158 - 1,745,158 440,000 100,000 250,000 790,000 4,942,424
GRANT:
201 A.D.A.. Access Projects - - - - - - - - -
260 Pickleweed Childcare Grant 381,358 651,240 - 651,240 683,288 - - 683,288 349,310
281 Public Safety Grants 522,321 300,000 - 300,000 472,445 - - 472,445 349,876
283 Grant-Other 461,672 1,977,500 - 1,977,500 2,346,021 - - 2,346,021 93,151
Grant Funds 1,365,351 2,928,740 - 2,928,740 3,501,754 - - 3,501,754 792,337
SPECIAL REVENUE & GRANT FUND TOTAL 31,102,171 42,679,373 4,115,000 46,794,373 31,523,880 21,783,050 1,710,000 55,016,930 22,879,614
CONSOLIDATED FUNDS
https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/24-25/7-Council FY24-25/Fund Sums FY25_Exhibit I 2024.05.20
FY2024-25 PROPOSED BUDGET
REVENUES AND APPROPRIATIONS BY FUND
EXHIBIT III
CITY OF SAN RAFAEL
346,929.00 346,929.00 298,012.00
updated 5/3/24 Total Total Total
FY 2024-25 PROJECTED BUDGET Est.Actual Operating Operating Capital June 30, 2025
FUND FUND June 30, 2024 and Capital Transfers Total Transfers to Total Projected
# NAME Balance Revenue In Resources Budget Budget Other Funds Appropriations Balance
CONSOLIDATED FUNDS
ASSESSMENT DISTRICTS:
Var. Assessment District Projects 298,722 - - - - - - - 298,722
ASSESSMENT DISTRICT TOTAL 298,722 - - - - - - - 298,722
CAPITAL PROJECT FUNDS:
401 Capital Improvement 8,012,141 4,421,955 2,735,000 7,156,955 100,000 9,215,000 - 9,315,000 5,854,096
405 Open Space Acquisition 119,248 4,767 - 4,767 - - - - 124,015
406 Bedroom Tax 142,339 5,642 - 5,642 - - - - 147,981
407 Parks Capital Projects 21,861 - - - - - - - 21,861
420 Measure E - Public Safety Facilities 2,418,016 147,645 353,500 501,145 - - - - 2,919,161
CAPITAL PROJECT FUND TOTAL 10,713,604 4,580,009 3,088,500 7,668,509 100,000 9,215,000 - 9,315,000 9,067,113
ENTERPRISE FUND:
501 Parking Services 206,341 4,807,330 - 4,807,330 4,232,367 - 562,993 4,795,360 218,311
ENTERPRISE FUND TOTAL 206,341 4,807,330 - 4,807,330 4,232,367 - 562,993 4,795,360 218,311
INTERNAL SERVICE FUNDS:
227 Sewer Maintenance - 3,574,639 - 3,574,639 3,574,639 - - 3,574,639 -
600 Vehicle Replacement 5,056,268 1,540,159 1,000,000 2,540,159 221,439 - - 221,439 7,374,988
601 Technology Replacement 3,668,422 2,782,895 - 2,782,895 4,400,168 - - 4,400,168 2,051,149
602 Fire Equipment Replacement 1,057,572 173,494 250,000 423,494 131,000 - - 131,000 1,350,066
603 Building Improvement 5,296,922 2,177,147 - 2,177,147 200,000 2,412,713 - 2,612,713 4,861,356
604 Employee Benefits 727,252 790,328 - 790,328 586,788 - - 586,788 930,792
605 Liability Insurance 1,962,024 2,994,258 2,000,000 4,994,258 6,691,549 - - 6,691,549 264,733
606 Workers Compensation Insurance 950,126 3,241,777 - 3,241,777 3,528,289 - - 3,528,289 663,614
607 Dental Insurance 580,691 682,644 - 682,644 495,000 - - 495,000 768,335
608 Radio Replacement 686,440 467,091 - 467,091 410,000 - - 410,000 743,531
609 Telephone/Internet 180,817 693,786 - 693,786 684,400 - - 684,400 190,203
611 Employee Retirement 1,775,012 100,565 - 100,565 4,000 - 680,313 684,313 1,191,264
612 Retiree Health Benefit OPEB 236,852 3,944,963 - 3,944,963 3,660,000 - - 3,660,000 521,815
613 Police Equipment Replacement 404,722 59,675 250,000 309,675 407,000 - - 407,000 307,397
INTERNAL SERVICE FUND TOTAL 22,583,121 23,223,421 3,500,000 26,723,421 24,994,272 2,412,713 680,313 28,087,298 21,219,244
TRUST AND AGENCY FUNDS:
712 Library Fiduciary 527,179 97,427 - 97,427 - - - - 624,606
714 Pt. San Pedro Assessment District 199,035 - - - 155,002 - - 155,002 44,033
TRUST & AGENCY FUND TOTAL 527,179 97,427 - 97,427 155,002 - - 155,002 668,639
-
COMBINED FUNDS TOTAL 98,454,201 177,317,039 13,211,806 190,528,845 164,190,503 33,410,763 13,211,806 210,813,072 78,169,974
LESS: INTERFUND TRANSFER (13,211,806) (13,211,806) (13,211,806) (13,211,806)
LESS: INTERNAL SERVICE CHARGES (18,065,730) (18,065,730) (18,065,729) (18,065,729)
NET TOTALS FY 2024-25 98,454,201 159,251,309 - 159,251,309 146,124,774 33,410,763 - 179,535,537 78,169,974
https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/24-25/7-Council FY24-25/Fund Sums FY25_Exhibit I 2024.05.20
CITY OF SAN RAFAEL
Authorized Positions EXHIBIT IV
Adopted After Mid-Yr Final Proposed
Departments 2023-2024 2023-2024 2023-2024 2024-2025
Regular
Community Development 23.00 1.00 24.00 24.00
Community Services 56.90 (12.92) 43.98 43.98
City Attorney 3.50 1.00 3.50 3.50
City Clerk 2.00 2.00 2.00
City Manager/Council 11.56 2.00 13.56 13.56
Economic Development (Move to CDD)1.00 1.00 2.00 2.00
Finance 11.00 (1.00) 10.00 10.00
Fire 82.00 82.00 82.00
Library 21.96 21.96 21.96
Management Services 28.63 (1.00) 27.63 27.63
Police 93.00 93.00 93.00
Public Works 49.00 49.00 49.00
SRSD 17.00 17.00 17.00
Sub - Total Regular Positions 400.55 (9.92) 389.63 389.63
Change from previous year
Fixed Term
Community Development 1.00 1.00 1.00
City Manager/Council 1.00 - 1.00 1.00
Community Services 1.51 (0.80) 0.71 0.71
Economic Development (former RDA)1.00 (1.00) - -
Finance 1.00 1.00 1.00
Fire 11.00 11.00 11.00
Library - - -
Management Services 4.00 1.00 5.00 5.00
Police - 1.00 1.00 1.00
Public Works 4.00 4.00 4.00
SRSD 1.00 1.00 2.00 2.00
Sub - Total Fixed-Term Positions 25.51 0.20 26.71 26.71
Total Budgeted Positions 426.06 (9.72) 416.34 416.34
Authorized, unbudgeted - extended absence/no cost - - -
Total Authorized Positions 426.06 416.34 416.34
General Notes:
The above-authorized positions are presented as full-time equivalent employees (FTE's) based on various
workweek hours as negotiated in employee agreements. The totals by department reflect a combination of full-
time or permanent part-time, or fixed term positions that are entitled to all or pro-rated benefits in accordance
with the negotiated agreements for employees or individuals who are under contract. The totals reflected above,
or in the detail department program sections, do not include temporary or seasonal employees that are utilized
for short-term or specific reasons during the year.
https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/24-25/2-Authorized Positions/_Budgeted Positions FY24-25
Sub-Category Project Title Fund FY 2024-25 FY 2025-26 FY 2026-27
Bike / Pedestrian Citywide Bicycle and Pedestrian Plan Support Program 246 $ 100,000 $ 100,000 $ 100,000
Bike / Pedestrian Road Safety Implementation Program 206 $ 500,000 $ 500,000 $ 500,000
Buildings Facilities Maintenance Program 603 $ 2,000,000 $ 2,000,000 $ 2,000,000
Parks Park and Landscape Maintenance Program 001 $ 1,208,000 $ 1,210,000 $ 1,210,000
Sidewalk City-Led Sidewalk Repair Program (Non-Reimbursable)206 $ 250,000 $ 150,000 $ 150,000
Sidewalk Sidewalk Repair Program (Resident Reimbursement)206 $ 300,000 $ 450,000 $ 450,000
Storm Drains Corrugated Metal Pipe Replacement Program 205 $ 220,000 $ 220,000 $ 220,000
Storm Drains Stormwater System Maintenance Program 205 $ 720,000 $ 720,000 $ 720,000
Streets Maint Minor Street Repairs & Maintenance Program 001 $ 658,500 $ 660,000 $ 660,000
Streets Maint Pavement Maintenance Program 206 $ 3,000,000 $ 2,500,000 $ 2,500,000
Streets Maint Public Hillside Monitoring & Maintenance Program 206 $ 250,000 $ 250,000 $ 250,000
Traffic Signal Traffic Signal and Street Lighting Program 206 $ 500,000 $ 500,000 $ 500,000
Other Fleet Management Program 001 $ 743,000 $ 750,000 $ 750,000
Other Grants Procurement Program 001 $ 100,000 $ 200,000 $ 200,000
Other Permit and Technical Assistance Program 001 $ 350,500 $ 250,000 $ 250,000
Other Regional Partnership and Project Assistance Program 001
Total $ 10,900,000 $ 10,460,000 $ 10,460,000
Funding by Applicant
Annual Programs
ATTACHMENT 2FY 2024-PROPSED BUDGET
CAPITAL IMPROVEMENT PLAN
Sub-Category Project Title Fund
Prior Years'
Appropriated
Funding
FY 2024-25 FY 2025-26 FY 2026-27 3-YR Total
Park Boyd Park Interim Playground Equipment 241 $ - $ 60,000 $ 60,000
Park Peacock Gap Park Playground 241 $ 145,005 $ 725,000 $ 870,005
Park Pickleweed Park Enhancement 401 $ 814,341 $ 8,480,000 $ 9,294,341
Park Terra Linda Park and Community Center Enhancement Plan 241 $ - $ 52,500 $ 52,500
Trails Trails Existing Conditions & Feasibility Study 241 $ - $ 100,000 $ 100,000
Park Oleander Park Playground Repairs 241 $ - $ - $ -
Tennis Court Freitas Park Tennis Court Resurfacing 241 $ - $ - $ -
Tennis Court Peacock Gap Park Tennis Court Resurfacing 241 $ - $ - $ -
Park Gerstle Park Playground Improvements 241 $ - $ - $ -
Total Parks $ 959,346 $ 9,417,500 $ - $ - $ 10,376,846
Parks
Sub-Category Project Title Fund
Prior Years'
Appropriated
Funding
FY 2024-25 FY 2025-26 FY 2026-27 3-YR Total
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Pegr yy nC
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sgdlxBGdkyage Fb Sgdnm lmIBParkBoydy InBsgdlxBGdkyage uEq B1B BhB B1B Bu$6-E4EB B1B Bu$6-E4EB
sgdlxBGdkyage iIll BParkBoydy InBsgdlxBGdkyage uEq B1B BhB B1B B36-EEEB B1B B4-q,$-EEEBB1B B4-3q3-EEEB
sgdlxBGdkyage ie87II8BO75BsgdlxBGdkyage uEq B1B BhB B1B B423-320B B1B Bu-EE6-EEEBB1B Bu-4qq-320B
sgdlxBGdkyage odnBtaeny nBParkBoydy InBsgdlxBGdkyage uEq B1B BhB B1B B6u-EEEB B1B B4-,3q-EEEBB1B B4-6q$-EEEB
ParkBoydy In &egnegBParkBoydy InBsgdlxBGdkyageBRParkBoydy InBakCgd8elf uEq B1B B233-233B B1B BhB B1B B$-2qE-EEEB B1B B$-643-233B
sIydwBoyIgrBcgd nl B1B B4q-4$E-qEuB B1B B4-324-3q0B B1B B$-2qE-EEEB B1B B3-q33-EEEBB1B B0E-62,-4qqB
Sub-Category Project Title Fund
Prior Years'
Appropriated
Funding
FY 2024-25 FY 2025-26 FY 2026-27 3-YR Total
ParkBroyd IrkBnteimlgeutEkimParkBroymqipktni2ioum4lrn1ki$iiB-60, mcm mG57000m mcm m87,007000m mcm m87,G57000m
ParkBroyd ruw$rBimParkBroydmtoBmhtnrkruridmlkto 60, mcm m3m mcm m,007000m mcm m,007000m
9rEetew Tg$oug$om9rEetewmLgBieorCturgo G8s mcm m,x87&,8m mcm mG760F7G6xm mcm m,70007000m
9rEetew lrn1ki$iiBmPetonIm9rEetewmqiBidryo G8s mcm mG587G80m mcm m87&sF7&x0m mcm mG70007000m
qineiturgo
Sub-Category Project Title Fund
Prior Years'
Appropriated
Funding
FY 2024-25 FY 2025-26 FY 2026-27 3-YR Total
Bike / Pedestrian Canal Alliance Mid-Block Crossing Enhancement 206 $ - $ 325,000 $ 125,000 $ 450,000
Bike / Pedestrian Citywide Bicycle & Pedestrian Plan Update 206 $ - $ 250,000 $ 250,000
Bike / Pedestrian San Rafael Canal Crossing Project 206 $ 50,000 $ 1,575,000 $ 2,350,000 $ 3,975,000
Bike / Pedestrian South Merrydale Road – Civic Center Connector Pathway (aka
Rafael Meadows Safe Crossing Pathway Project)
206 $ 50,000 $ 1,222,228 $ 1,946,772 $ 3,219,000
Streets B Street Culvert Replacement & Resurfacing 206 $ 648,803 $ 70,000 $ 718,803
Streets Bellam Blvd Off-Ramp Improvements (City R/W surface)206 $ - $ 575,000 $ 575,000
Streets Canal Active Transportation Experience Improvements 206 $ - $ 1,280,500 $ 5,419,700 $ 6,700,200
Streets Fourth St/Miracle Mile at Second St and West Crescent Dr 206 $ 241,900 $ 4,754,100 $ 4,996,000
Streets Lincoln Avenue Safety Improvement Project 206 $ - $ 310,000 $ 310,000
Streets Vision Zero Action Plan 206 $ - $ 150,000 $ 150,000
Bike / Pedestrian B Street Phase 2 Improvements 206 $ - $ - $ -
Bike / Pedestrian BPMP Rank-1: Project D-1 Downtown East-West connection:
Feasibility study
206 $ - $ - $ -
Bike / Pedestrian BPMP Rank-5: Project B-6 Class I on both sides Freitas from
Montecillo to Del Presidio. Or bi-directional 6 foot wide sidewalks
206 $ - $ - $ -
Bike / Pedestrian Fourth Street bike connection - Grand to transit center 206 $ - $ - $ -
Bike / Pedestrian Multi-Use Path Civic Center Station to Northgate 206 $ - $ - $ 1,800,000 $ 1,800,000
Bike / Pedestrian North-South Greenway Tamalpais Avenue: 4th to Mission
(LRSP, BPMP Rank-6: Project D-2)
206 $ - $ - $ 4,000,000 $ 4,000,000
Bike / Pedestrian Woodland Ave Ped Improvements 206 $ - $ - $ -
Streets BPMP - Bellam Blvd - Andersen to Baypoint 206 $ - $ - $ -
Streets BPMP - Bellam Blvd - Andersen to Baypoint [Environmental
Clearance]
206 $ - $ - $ -
Streets Canal St Powerline Undergrounding 206 $ - $ - $ 6,300,000 $ 6,300,000
Streets Lincoln Ave Bridge Repairs 206 $ - $ - $ -
Streets Lincoln Avenue Rehabilitation 206 $ 20,000 $ - $ 100,000 $ 3,000,000 $ 3,120,000
Streets Second Street Multi-Modal Improvements 206 $ 50,000 $ - $ 630,000 $ 680,000
Total Transportation $ 1,060,703 $ 10,511,828 $ 7,871,772 $ 7,769,700 $ 23,836,200
Transportation