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HomeMy WebLinkAbout2022-02-07 City Council Agenda Packet1 City Council Special Meeting Monday, February 7, 2022 5:00 PM VIRTUAL ONLY Revised Packet -Added Missing Attachments Pursuant to AB 361 this City of Palo Alto City Council Meeting Will Be Held by Virtual Teleconference Only To prevent the spread of Covid-19, this meeting will be held by virtual teleconference only, with no physical location. Members of the public who wish to participate by computer or phone can find the instructions below and at the end of this agenda. HOW TO PARTICIPATE VIRTUAL PARTICIPATION CLICK HERE TO JOIN (https://cityofpaloalto.zoom.us/j/362027238) Meeting ID: 362 027 238 Phone:1(669)900-6833 The meeting will be broadcast on Cable TV Channel 26, live on YouTube at https://www.youtube.com/c/cityofpaloalto, and streamed to Midpen Media Center at https://midpenmedia.org. TIME ESTIMATES Time estimates are provided as part of the Council's effort to manage its time at Council meetings. Listed times are estimates only and are subject to change at any time, including while the meeting is in progress. The Council reserves the right to use more or less time on any item, to change the order of items and/or to continue items to another meeting. Particular items may be heard before or after the time estimated on the agenda. This may occur in order to best manage the time at a meeting or to adapt to the participation of the public. PUBLIC COMMENTS Public Comments will be accepted via Zoom meeting. All requests to speak will be taken until 5 minutes after the staff’s presentation. Written public comments can be submitted in advance to city.council@cityofpaloalto.org and will be provided to the Council and available for inspection on the City’s website. Please clearly indicate which agenda item you are referencing in your email subject line. CALL TO ORDER CLOSED SESSION (5:00 PM – 7:00 PM) Public Comments: Members of the public may speak to the Closed Session item(s); three minutes per speaker. 1.CONFERENCE WITH CITY ATTORNEY Subject: Written Claim Against the City of Palo Alto By Strawn Construction Inc. regarding work performed on Palo Alto Fire Station No. 3 Authority: Government Code Section 54956.9 (e)(3) 2 Special Meeting February 7, 2022 Materials related to an item on this agenda submitted to the Board after distribution of the agenda packet are available for public inspection at www.CityofPaloAlto.org. 2.CONFERENCE WITH LABOR NEGOTIATORS City Designated Representatives: City Manager and his Designees Pursuant to Merit System Rules and Regulations (Ed Shikada, Kiely Nose, Rumi Portillo, Sandra Blanch, Nicholas Raisch, Tori Anthony, Molly Stump, and Terence Howzell) Employee Organization: Service Employees International Union, (SEIU) Local 521, Utilities Management and Professional Association of Palo Alto (UMPAPA)Palo Alto Peace Officers’ Association (PAPOA), Palo Alto Police Management Association (PMA), International Association of Fire Fighters (IAFF) local 1319, Palo Alto Fire Chiefs Association (FCA), Management and Professional Employees (MGMT) ; Authority: Government Code Section 54957.6 (a) BREAK (7:00 PM – 7:15 PM) AGENDA CHANGES, ADDITIONS AND DELETIONS PUBLIC COMMENT (7:15 PM – 7:30 PM) Members of the public may speak to any item NOT on the agenda. Council reserves the right to limit the duration of Oral Communications period to 30 minutes. CONSENT CALENDAR (7:30 PM – 7:40 PM) Items will be voted on in one motion unless removed from the calendar by three Council Members. 3.Approve Minutes from the January 24, 2022 City Council Meeting 4.Authorize and Approve a Three Million Dollars ($3,000,000) Loan From the Housing In Lieu and Impact Fee Funds for the Development of an Affordable Workforce Housing Project Located at 231 Grant Avenue; Approve the Budget Amendment in the Residential Housing In-Lieu Fund; Authorize the City Manager to Execute Associated Agreements Supplemental Report Added 5.Policy and Services Committee Recommends Approval of the Office of the City Auditor Construction Project Controls Report Missing Attachments Added 6.Policy and Services Committee Recommends Approval of the Office of the City Auditor's Initial Public Safety Building Monitoring Report Missing Attachments Added 7.Policy and Services Committee Recommends Approval of the Office of the City Auditor's Task Order to Perform a Wire Payment Process and Controls Review 8.Adoption of a Resolution Authorizing Use of Teleconferencing for Council Meetings During Covid-19 State of Emergency Q&A 3 Special Meeting February 7, 2022 Materials related to an item on this agenda submitted to the Board after distribution of the agenda packet are available for public inspection at www.CityofPaloAlto.org. 9.Policy and Services Committee Recommendation that City Council Approve the 2022 Legislative Guidelines; Utilities Advisory Commission Recommendation that City Council Approve the 2022 Utilities Legislative Guidelines Missing Attachments Added CITY MANAGER COMMENTS (7:40 PM – 8:00 PM) ACTION ITEMS Include: Reports of Committees/Commissions, Ordinances and Resolutions, Public Hearings, Reports of Officials, Unfinished Business and Council Matters. 10.Discuss the FY 2022 Mid-Year Budget Review and Approve the Following: 1) FY 2022 Budget Amendments in Various Funds, and 2 ) Amendments to the FY 2022 Table of Organization to Add 11.00 FTE Positions (8:00 PM – 9:30 PM) Missing Attachments Added 11.California Avenue and Ramona Street Temporary and Permanent Closure: Direct Staff to Issue RFP for a Feasibility Study and Return for Contract Approval, and Provide Direction to Staff on Activities and Programming (9:30 PM – 10:30 PM) COUNCIL MEMBER QUESTIONS, COMMENTS, ANNOUNCEMENTS Members of the public may not speak to the item(s) ADJOURNMENT INFORMATION REPORTS Information reports are provided for informational purposes only to the Council and the public but are not listed for action during this meeting’s agenda. 12.Investment Activity Report for the Second Quarter, Fiscal Year 2022 13.Informational Report on Valley Water's Implementation of a new Model Water Efficient New Development Ordinance 14.Sales Tax Digest Summary Calendar 2021 Q3 OTHER INFORMATION Standing Committee Meetings Finance Committee Meeting February 1, 2022 Policy & Services Committee Meeting February 8, 2022 Schedule of Meetings Q&A Q&A Q&A Public Comment Public Comment Presentation Presentation Presentation City of Palo Alto (ID # 13991) City Council Staff Report Meeting Date: 2/7/2022 City of Palo Alto Page 1 Title: CONFERENCE WITH CITY ATTORNEY Subject: Written Claim Against the City of Palo Alto By Strawn Construction Inc. regarding work performed on Palo Alto Fire Station No. 3 Authority: Government Code Section 54956.9 (e)(3) From: City Manager Lead Departm ent: City Clerk Attached is the documentation that will be discussed during Closed Session Item 1. Attachments: • Attachment1.a: Strawn Claim 010521 1 Packet Pg. 4 1.a Packet Pg. 5 1.a Packet Pg. 6 1.a Packet Pg. 7 City of Palo Alto (ID # 13979) Office of the City Clerk City Council CAO Report Meeting Date: 2/7/2022 Title: Approve Minutes from the January 24, 2022 City Council Meeting From: Lesley Milton, City Clerk Staff recommends Council to review and approve the minutes as presented. ATTACHMENTS: • Attachment3.a: Attachment A: 20220124amCCs (PDF) 3 Packet Pg. 8 CITY COUNCIL DRAFT ACTION MINUTES Page 1 of 4 Special Meeting January 24, 2022 The City Council of the City of Palo Alto met on this date in virtual teleconference at 5:00 P.M. Participating Remotely: Burt, Cormack, DuBois, Filseth, Kou, Stone, Tanaka Absent: None Study Session 1. Report from the Human Relations Commission regarding their project titled “100 Community Conversations on Race and the Lived Experience in Palo Alto.” NO ACTION TAKEN Agenda Changes, Additions and Deletions None Consent Calendar Council Member Tanaka registered a no vote on Agenda Item Number 4. MOTION: Council Member DuBois moved, seconded by Vice Mayor Kou to approve Items 2-10. 2. Approve Minutes from the January 10, 2022 City Council Meeting. 3. Approval of General Services Contract with Denali Water Solutions, LLC for Sludge Hauling Services in an Amount Not to Exceed $2,427,084 for a 3-Year Term ending March 30, 2025, from the Wastewater Treatment Enterprise Fund. 4. Review and Acceptance of Annual Status Report on Development Impact Fees for Fiscal Year 2021. 5. Acceptance of the Macias Gini & O’Connell Audit of the City of Palo Alto’s Financial Statements as of June 30, 2021 and the Management Letter; Approval of the FY 2021 Annual Comprehensive Financial Report (ACFR); and Amendments to the FY 2021 Budget in Various Funds. 3.a Packet Pg. 9 DRAFT ACTION MINUTES Page 2 of 4 Sp. City Council Meeting Draft Action Minutes: 1/24/2022 6. Adoption of Resolution 10014 Declaring Weeds to be a Public Nuisance and Setting January 24, 2022 for a Public Hearing for Objections to the Proposed Weed Abatement. 7. Adoption of Resolution 10015 Scheduling the City Council Summer Break and Winter Closure for 2022. 8. Adoption of Resolution 10016 Authorizing Use of Teleconferencing for Council Meetings During Covid-19 State of Emergency. 9. SECOND READING: Adopt Park Improvement Ordinance 5541 for the Replacement of the Palo Alto Flood Basin Tide Gate Structure in the City's Baylands (FIRST READING: January 10, 2022 PASSED: 7-0). 10. SECOND READING: Adoption of Interim Ordinance 5542 Amending Titles 16, 18 and 21 in Response to Senate Bills 9 and 478, Including Amendment to the City's Affordable Housing Requirements for SB 9 Projects. CEQA Status: This Action is not Considered a Project or is Exempt from CEQA in Accordance With Government Code Sections 66411.7(n) and 65852.21(j) or Section 15061 of the State CEQA Guidelines. (FIRST READING: January 10, 2022 PASSED: 7-0). ITEM 4 OF MOTION PASSED: 6-1, Tanaka no ITEMS 2-3, 5-10 OF MOTION PASSED: 7-0 City Council went on break at 6:57 P.M. and returned at 7:07 P.M. Action Items 11. Discuss Polling Results, Analysis, and Community and Stakeholder Engagement Plan; Recommend Further Refined Parameters for a Possible Local Tax Ballot Measure for November 2022 Election (Business License Tax and Utility Tax Proposals); and Direct Staff on Related Items such as Community and Stakeholder Engagement Plan. MOTION: Council Member DuBois moved, seconded by Council Member Filseth to direct Staff to: A. Pursue preparation of a square footage business license tax with the following characteristics, as recommended by the Finance Committee: i. Continue to review the rates, adding option 3 (flat fee of $50 for first 5,000 square footage occupied and apply a monthly tax rate per square foot beyond the 5,000 threshold) as a starting point; 3.a Packet Pg. 10 DRAFT ACTION MINUTES Page 3 of 4 Sp. City Council Meeting Draft Action Minutes: 1/24/2022 ii. Exemptions for businesses subject to the Transient Occupancy Tax and grocery stores; iii. Annual escalator uses CPI as a basis; B. Develop a proposal for voter ratification of the existing gas General Fund Equity Transfer and eliminate the UUT option, with exploration of whether to cap growth of the transfer to be explored via polling; C. Amend the workplan to three polls, with the second poll developed and executed by the City’s polling consultant, and the third to test potential ballot language; and D. Launch the Community and Stakeholder Engagement Plan, as outlined in the staff report. AMENDMENT: Council Member Cormack moved, seconded by Council Member Tanaka to eliminate the .20 cent rate from Part A, Part i. of the Motion. AMENDMENT FAILED: 2-5, Burt, DuBois, Filseth, Kou, Stone no MOTION PASSED: 6-1, Tanaka no City Council went on break at 9:52 P.M. and returned at 9:57 P.M. 12. Public Hearing: Adoption of Ordinance Clarifying Ambiguities in Height Transitions and Amending the Setback for the RM-40 Zone District. Public Hearing opened at 10:20 P.M. Public Hearing closed at 10:40 P.M. MOTION: Council Member DuBois moved, seconded by Vice Mayor Kou to direct Staff to: A. Amend the proposed Ordinance to a 150 ft height transition zone, while leaving the abutting conditions where they already exist; B. Clarify if projects want to reduce the horizontal transition zone, they are opting into the discretionary process; C. Extend the height transition rules in Part A to RM40 adjacent non- residential buildings; and 3.a Packet Pg. 11 DRAFT ACTION MINUTES Page 4 of 4 Sp. City Council Meeting Draft Action Minutes: 1/24/2022 D. Investigate 18.38.150 section (b), and to incorporate RMD into the language. MOTION PASSED: 5-2, Cormack, Tanaka no Adjournment: The meeting was adjourned at 11:44 P.M. in honor and memory of John Arrillaga, who contributed enormously to the Silicon Valley as a developer, a philanthropist, and a pioneer. ATTEST: APPROVED: ____________________ ____________________ City Clerk Mayor NOTE: Action minutes are prepared in accordance with Palo Alto Municipal Code (PAMC) 2.04.160(a) and (b). Summary minutes (sense) are prepared in accordance with PAMC Section 2.04.160(c). Beginning in January 2018, in accordance with Ordinance No. 5423, the City Council found action minutes and the video/audio recordings of Council proceedings to be the official records of both Council and committee proceedings. These recordings are available on the City’s website. 3.a Packet Pg. 12 City of Palo Alto (ID # 13741) City Council Staff Report Report Type: Consent Calendar Meeting Date: 2/7/2022 City of Palo Alto Page 1 Summary Title: 231 Grant Ave: Affordable Housing Fund Contribution Title: Authorize and Approve a Three Million Dollars ($3,000,000) Loan From the Housing In Lieu and Impact Fee Funds for the Development of an Affordable Workforce Housing Project Located a t 231 Grant Avenue; Approve the Budget Amendment in the Residential Housing In -Lieu Fund; Authorize the City Manager to Execute Associated Agreements From: City Manager Lead Department: Planning and Development Services Recommendation: Staff recommends that City Council take the following action to authorize and approve a Three- million-dollar ($3,000,000) loan to Santa Clara County for the development of an affordable workforce housing project located at 231 Grant Avenue: 1. Amend the Fiscal Year 2022 Budget Appropriation for Residential Housing In-Lieu Fund (Fund 233), by a 2/3 vote, by: a. Increasing Grants and Subsidies in the amount of $3,000,000; and b. Decreasing the Ending Fund Balance in the amount of $3,000,000; 2. Authorize the City Manager or his designee to execute a Loan Agreement, Regulatory Agreement, and related documents to implement Council direction in a form substantially similar to prior agreements approved by the City. Executive Summary: Staff is requesting that the Council authorize and approve a $3 million loan and the associated budget amendment for the proposed residential development located at 231 Grant Ave nue. The City is partnering with the County of Santa Clara in the development of a 110 -unit residential development. These units will be primarily for teachers and other school district employees from participating school districts in Santa Clara and San Mateo counties. The County of Santa Clara owns the project site and is the lead agency in the development of the project. 4 Packet Pg. 13 City of Palo Alto Page 2 The overall cost of the project is estimated to be a little over $87 million. The County has dedicated $6 million of local funds and Facebook has dedicated an additional $25 million for the project. The Council has already directed the City Manager to reserve the $3 million in housing funds for the project. This action appropriates the committed funds, making them available to be distributed to the loan grantee. The remaining sources of project funds will be from Measure A funds, participating school districts and other sources. Background: Two years ago, the City Council adopted a Housing Work Plan, which staff prepared in response to a City Council Colleagues’ Memorandum.1 The Colleagues’ Memorandum stated the desire for zoning updates to encourage diverse housing near jobs, transit, and services. The memo presented several specific concepts, many of which were also identified in the City’s Housing Element (adopted November 2014) and the updated Comprehensive Plan (adopted November 13, 2017). The Housing Work Plan identified specific policies and other actions staff should take in order to address the housing need of Palo Altans, including a policy supporting creation of affordable housing for City and School District employees. In June 2018, the President of the Santa Clara County Board of Supervisors, Joe Simitian, sent a letter to the City requesting the City set aside $3 million for supportive funding of a concept teacher housing project on County-owned land in Palo Alto. That same month, the City Council authorized the City Manager to set aside $3 million in affordable housing funds for the project to be disbursed when a suitable project concept and contract is determined to be agreeable by final project partners. The $3 million in funds were reserved in June 2018. The action minutes approving the reserved funds can be found here. On January 11, 2022, the Santa Clara County Board of Supervisors certified the Final Environmental Impact Report and approved the project. Discussion: State law allows cities and counties to enjoy intergovernmental/sovereign immunity when performing governmental functions. Since the County is serving a public purpose of providing housing for public employees, the project is not required to comply with City zoning and building regulations. The County is responsible for CEQA review and compliance with State building codes. The County is in the process of entitling the project and completing its environmental review. An Environmental Impact Report (EIR) has been prepared for this project. Project Description 1 Housing Work Plan: https://www.cityofpaloalto.org/Departments/Planning-Development-Services/Long-Range- Planning/Housing-Policies-and-Programs/Housing-Work-Plan 4 Packet Pg. 14 City of Palo Alto Page 3 The project will involve the demolition of the existing 6,800-square-foot office building at the project site and construction of a new four-story building, totaling approximately 112,000 square feet. The project consists of 110 residential units made up of studios, one -, and two- bedroom units. The units will serve primarily teachers and other school district employees from participating school districts in Santa Clara and San Mateo County. The residential units are laid out in two C-shaped buildings that outline three semiprivate courtyards and support residential amenities that foster connection and community. Please see Attachment A for project plans. Approximately 2,000 square feet of community space, including a lounge, activity room and laundry, will be provided for residents’ use, as well as on-site property management. The courtyard spaces provide outdoor spaces for residents to relax and gather. High activity uses will occur in the central courtyard, near the central bridge, stair and elevator. Other courtyards will be designed to include a variety of seating, planting, gardening, and gathering areas to support a wide range of individual and small group activities. Rents and Occupancy of the Apartments The maximum rent for each household will be 30% of a household’s income. The project will have units dedicated for a range of incomes from 60% AMI to 140% Area Median Income (AMI). Below in Table 1 summarizes the type of unit, unit mix, proposed range of rents for the project. For a more detailed breakdown of unit mixes and types for each income level and proposed rent, please see Attachment B. Table 1: Unit Types, Unit Mixes and Range of Proposed Rents Unit Type No of Units Rent Range (60%-140% AMI) Studio 24 $1,740 - $2,610 1 Bedroom 61 $1,864 - $2,795 2 Bedroom 25 $2,238 - $3,357 The overall development cost for the project is estimated to be over $87 million. Funding sources will include the County, the City of Palo Alto, Facebook, and the participating school districts. Below is a breakdown of all the funding uses and sources. Table 2: Project Uses Acquisition 10,000 Construction Costs 65,235,948 Design and Engineering 2,654,813 Permits and Fees 429,119 Financing Costs 2,851,637 Reserves 704,669 4 Packet Pg. 15 City of Palo Alto Page 4 Soft Costs 15,270,430 Total $87,156,616 Table 3: Project Sources Permanent Funding Sources Permanent Loan (residential) 23,263,716 County of Santa Clara 6,000,000 City of Palo Alto 3,000,000 School Districts 3,850,000 Facebook Grant 25,000,000 Equity 7,000,000 County Funds - Measure A 19,042,900 Total $87,156,616 There are sufficient resources in the Residential Housing In-Lieu Fund to support this action, as the $3 million has already been reserved for this project. If the loan is approved by City Council, staff will amend the budget to allocate $3 million from the Residential fund to assist with the development of 231 Grant. The development cost for each unit is $792,332. The City’s $3 million loan is equivalent to providing $27,272 per unit in exchange for 110 deed restricted units of affordable housing. City Affordable Housing Fund Guidelines Staff would like to note that the project will serve households earning up to 140% AMI. However, the City Affordable Housing Fund Guidelines defines moderate income as households earning up to 120% AMI. Therefore, the City will need to make clear in the loan agreement that the City funds will be used solely for those units for households earning 120% AMI or below to be consistent with the guidelines. While the terms of this specific loan will be finalized at a later date, of note is that per the Housing Funding Guidelines, the standard loan terms are a 3% interest rate, deferred, residual receipts, 55-year term loan. The developer has also requested that the City defer any residual receipts payments for the first 10 years of the loan. The loan may be forgiven at Council’s discretion at the end of the loan. Policy Implications: The actions recommended in this report implements the City’s adopted 2015 -23 Housing Element policies and programs supporting the development of low -income housing. The project is consistent with the following Housing Element Policies: Program H2.1.1: To allow for higher density residential development, consider amending the 4 Packet Pg. 16 City of Palo Alto Page 5 zoning code to permit high-density residential in mixed use or single use projects in commercial area within one-half mile of fixed rail stations and to allow limited exceptions to the 50-foot height limit for Housing Element sites within one-quarter mile of fixed rail stations. Policy H3.1: Encourage, foster, and preserve diverse housing opportunitie s for very low-, low-, and moderate-income households. Policy H 3.4: Pursue funding for the acquisition, construction, and rehabilitation of housing that is affordable to very low-, low-, and moderate-income households. In addition, the concept of teacher housing is one that has been discussed in the City Council housing Colleagues’ Memo and the Comprehensive Plan (Policy L -2.5 and Program L-2.5.1). The proposed development is generally consistent with the City’s housing goals, which express an interest in providing high density multi-family housing near transit. Resource Impact: If approved, the project will receive $3.0 million from the City’s Residential Housing In- Lieu Fund towards the development of the project. Sufficient funding is available to be appropriated as this funding had been previously committed and earmarked. Per the Housing Funding Guidelines, the standard loan terms are a 3% interest rate, deferred, residual receipts, 55-year term loan. The loan may be forgiven at Council’s discretion at the end of the loan. If the loan is repaid, staff will bring forward budgetary adjustments reflective of that action during the budget process. Timeline: Staff will work with the County to execute loan documents and release funds by June 2022, if approved by the City Council. In addition, here is the County’s project development timeline for 231 Grant Ave nue: Community Outreach Ongoing Draft EIR Early Summer 2021 Draft EIR Community Meeting Early Summer 2021 Board of Supervisors Meeting (project approval) Late Summer 2021 Design and Permitting Jan 2021 – June 2022 Construction August 2022 – February 2024 Lease Up January 2024 – June 2024 Environmental Review: 4 Packet Pg. 17 City of Palo Alto Page 6 Review and submittal of the attached report and the approval of the loan and relate d financing regulatory documents are exempt from the California Environmental Quality Act (CEQA). On January 11, 2022, the Santa Clara County Board of Supervisors certified the Final Environmental Impact Report for the project. Attachments: Attachment4.a: Attachment A: 231 Grant Educator Workforce Housing Study Session Presentation (PDF) Attachment4.b: Attachment B: 231 Grant Ave Educator Workforce Housing Project Description by County of Santa Clara (PDF) 4 Packet Pg. 18 231 Grant Educator Workforce Housing City of Palo Alto Study Session February 8, 2021 4.a Packet Pg. 19 4.a Packet Pg. 20 30-day Public Scoping Notice of Preparation 12/6/2020 Draft EIR Late-Spring/ Early- Summer 2021 Final EIR & BOS Consideration Late-Summer / Early Fall 2021 Findings,Notice of Determination 45-day Public Review Public Notice Environmental Impact Report (EIR) Process and Schedule Sign Up for Project Updates to be Notified www.sccgov.org/231grant 4.a Packet Pg. 21 Developers: •Mercy Housing California •Abode Communities Architect: •Van Meter Williams Pollack Outreach: •Sarah Chaffin Development Team 4.a Packet Pg. 22 Residential •Total Units: 110 units including studio, 1 bedroom, 2 bedrooms •Four Story Building totaling approximately 112,000 s.f. •2,000 s.f.of residential community space •Amenities: On-site laundry, landscaped private courtyards, on-site property management Population Served •Teachers, Educators and School District Employees •Range of household incomes served Project Description Survey Data 231 Grant Income Range Total # Units % of Total 60% AMI 27%27 25% 80% AMI 19%12 11% >90%AMI 54%70 64% Manager Unit 1 4.a Packet Pg. 23 Parking •112 vehicular parking spaces •1 space per unit •Controlled access garage •At grade double car stackers •134 secured bike parking spaces Public Space •Three public plazas along Grant Avenue •5,600 s.f.of outdoor plazas •1,120 s.f.Flex space –to be determined Project Description 4.a Packet Pg. 24 4.a Packet Pg. 25 4.a Packet Pg. 26 4.a Packet Pg. 27 4.a Packet Pg. 28 4.a Packet Pg. 29 Innovative Solutions All Electric Building Solar PV Generation EV Charging Stations Open Air CorridorsDouble stacker car lifts Modular Construction 4.a Packet Pg. 30 Community Engagement Groups Engaged During Initial Outreach Period •Palo Alto Unified School District •Palo Alto Educator Association •California School Employee Association-Palo Alto Chapter •Palo Alto Chamber of Commerce •Palo Alto Forward •Palo Alto Neighborhood Association •League of Women Voters •College Terrace Residents Association •Nearby residents, businesses and property owners •Mountain View Los Altos School District •Mountain View Los Altos Teachers Association •California School Employee Association-Mountain View Los Altos Chapter •Los Altos School District •Los Altos Teachers Association •California School Employee Association-Los Altos Chapter •Mountain View Whisman School District •Mountain View Whisman Teachers Association •California School Employee Association-Mountain View Whisman Chapter •Foothill De Anza College District JANUARY –FEBRUARY 2021 Direct communication with adjacent residents Launch of 231grant.org website Mailing to 1000’ radius plus additional contacts FEBRUARY –APRIL 2021 Study Sessions with Design Team Focus Groups: Teachers and Classified Unions Community Meetings Listening Sessions / Office Hours MAY 2021 Additional Mailings Open House(s) ONGOING Nearby businesses School District Superintendents, teachers, classified unions, school boards Community Organizations 4.a Packet Pg. 31 Timeline 2021 Community Outreach Draft EIR/Community Meeting Board of Supervisors Meeting (project approval) Project Design Ongoing Early Summer Late Summer/Early Fall Ongoing 2022 Community Outreach Project Design Project Permitting Construction Start Ongoing January -June February –June August 2023 Community Outreach Construction Ongoing Ongoing 2024 Community Outreach Leasing Process Construction Completion Ongoing January –June February 4.a Packet Pg. 32 Thank you For more information, please visit: www.231grant.org www.sccgov.org/231grant 4.a Packet Pg. 33 County of Santa Clara Facilities and Fleet Department County Center at Charcot 2310 North First Street, Suite 200 San Jose, California 95131-1011 (408) 993-4600 _____________________________________________________________________________________________ Board of Supervisors: Mike Wasserman, Cindy Chavez, Otto Lee, Susan Ellenberg, S. Joseph Simitian County Executive: Jeffrey V. Smith 231 GRANT EDUCATOR WORKFORCE HOUSING Project Address: 231 Grant Avenue, Palo Alto, 94306 Developer: 231 Grant Avenue LLC (Comprised of Abode Communities and Mercy Housing California) A. Project Description The 231 Grant Educator Workforce Housing is currently sponsored by the County of Santa Clara, Facebook, the City of Palo Alto, and certain school districts in Santa Clara County. The project will involve the demolition of the existing 6,800-square-foot office building at the project site and construction of a new four-story building, totaling approximately 112,000 square feet. The project consists of 110 residential units made up of studios, one and two bedroom units. The units will serve primarily teachers and other school district employees from participating school districts in Santa Clara and San Mateo County. The residential units are laid out in two C-shaped buildings which outline three semiprivate courtyards and support residential amenities that foster connection and community. Approximately 2,000 square feet of community space, including a lounge, activity room and laundry, will be provided for residents’ use, as well as on-site property management. The courtyard spaces provide outdoor spaces for residents to relax and gather. High-activity uses will occur in the central courtyard, near the central bridge, stair and elevator. Other courtyards will be designed to include a variety of seating, planting, gardening and gathering areas to support a wide range of individual and small group activities. Public space in the project, provided at street level, is centered on three existing trees. Each space features a different active public use so residents, workers and community members can live, work and mingle in a variety of ways. The existing palm, camphor, and redwood trees each define a “public living room” to create almost 5,600 square feet of open public space. At Palm Plaza, at the corner of Birch and Grant, an outdoor area is coupled with a nook carved into the building, next to the five ground floor residential units. Camphor Plaza, in the middle of the block, is the central heart of the project. Plantings and paving circle the camphor tree to welcome residents into the plaza and main residential entry. A community use room, management offices, and the residential lobby all are centered on the ground floor and activate the street level plaza. Redwood Plaza anchors the corner of Park Blvd and Grant, just off the Park Blvd bikeway. A 1,120 SF flex space invites the neighborhood in, while outdoor seating frames the redwood. 4.b Packet Pg. 34 2 Behind the active Grant Avenue edge, a compact, at-grade parking structure holds 112 parking spaces. To achieve parking efficiency and to reduce costs, the at-grade concrete garage uses efficient double car stackers, which is more cost efficient than a below grade garage. The garage has the ability to be accessed from both Birch and Park Street. A secure bike room is included that can hold up to 134 bicycle parking spaces to encourage bicycling. Proximity to transit and to farmers markets, groceries, shops, restaurants, parks, and libraries, can help residents reduce car trips for daily tasks, cutting down on vehicle miles traveled and greenhouse gas emissions. B. Site Plan – See attached site plan and massing C. Community Outreach 1. Commitment to Community Involvement Mercy Housing and Abode Communities is committed to incorporating the local community into the development process through meetings with neighbors, neighborhood associations, and local leaders, as well as through public meetings and regular written and electronic communications. In addition, they are collaborating with local teachers and school employees from San Mateo and Santa Clara County School Districts, including Los Altos, Palo Alto, Mountain View Whisman, Mountain View Los Altos, and the Foothill-De Anza Community College District. In observance of health guidelines related to COVID- 19, community input will be sought through virtual meetings, email, regular mail, and the development website 231grant.org (in development). 2. Teacher and School Employee Survey – June 2020 A survey conducted amongst the school districts in June 2020 produced the following results: • 1300 Respondents • 938 Interested in teacher & school employee housing • 204 Palo Alto teachers & school employees interested in housing • 94% Unit mix design meets the needs of future residents 3. Commitment to Continuous Communication Community outreach will occur throughout pre-entitlement, entitlement, construction and during operations. All communication will be timely, concise, and easily understood by all stakeholders. During the initial outreach period, numerous stakeholder and community groups were engaged, as follows: • Groups Engaged During Initial Outreach Period o Palo Alto Unified School District o Palo Alto Educator Association o California School Employee Association- Palo Alto Chapter o Palo Alto Chamber of Commerce o Palo Alto Forward o Palo Alto Neighborhood Association o League of Women Voters 4.b Packet Pg. 35 3 o College Terrace Residents Association o Nearby residents, businesses and property owners o Mountain View Los Altos School District o Mountain View Los Altos Teachers Association o California School Employee Association- Mountain View Los Altos Chapter o Los Altos School District o Los Altos Teachers Association o California School Employee Association- Los Altos Chapter o Mountain View Whisman School District o Mountain View Whisman Teachers Association o California School Employee Association- Mountain View Whisman Chapter o Foothill De Anza College District In addition, ongoing and future outreach efforts will include the following: • Ongoing and Future Outreach Efforts • January 2021 o Direct communication with residents of adjacent apartment property o Launch of 231grant.org website o Mailing to 1000‘ radius plus additional contacts: share Fact Sheet, introduce website, describe community design process, provide mailing address and phone contact for “non-web” input and participation • February, March, April o Community meetings with design team o Focus groups with teacher and classified union groups o Community meetings o Office hours/listening sessions • May o Additional mailing o Open House(s) • On-going outreach to o Nearby businesses o School district superintendents, teachers and classified unions, and school boards o Community Organizations  Palo Alto for Sensible Zoning  Canopy  Kiwanis Club  Lions Club  Rotary Club  Chamber of Commerce • See attached Fact Sheet for distribution to stakeholders and community groups 4.b Packet Pg. 36 4 4. Entitlements As the Lead Agency, the County of Santa Clara will prepare an Environmental Impact Report (EIR) for the proposed project. The EIR Scoping Meeting was held on December 16, 2020. Because this is a public project undertaken by the County, approval of the project will require actions by the County of Santa Clara, including approval by the County Board of Supervisors. The EIR will identify the significant environmental effects anticipated to result from implementation of the proposed project. As allowed by CEQA Guidelines §15063(a), an Initial Study has not been prepared for the proposed project because an EIR will clearly be required. Due to the location of the project site in an urban area that is not within or close to any farmlands or forestry resources, known mineral deposits, or wildfire hazard areas, these environmental topics will not be addressed in detail in the EIR. The EIR will evaluate all other environmental issues contemplated for consideration under CEQA and the CEQA Guidelines, including: • Aesthetics • Air Quality • Biological Resources • Cultural Resources • Energy • Geology and Soils • Greenhouse Gas Emissions • Hazards and Hazardous Materials • Hydrology and Water Quality • Land Use and Planning • Noise and Vibration • Recreational Resources • Population and Housing • Public Services • Transportation • Utilities and Service Systems • Tribal Cultural Resources The EIR will also include other sections required by CEQA, including alternatives, cumulative impacts, growth inducing impacts, significant and irreversible environmental changes, significant unavoidable impacts, references, EIR preparers, and appendices. 5. Development Timeline Community Outreach Ongoing Draft EIR Early Summer 2021 Draft EIR Community Meeting Early Summer 2021 Board of Supervisors Meeting (project approval) Late Summer 2021 Design and Permitting Jan 2021 – June 2022 Construction August 2022 – February 2024 Lease Up January 2024 – June 2024 4.b Packet Pg. 37 |231 GRANT AVE PALO ALTO, CA | SITE CONTEXT 2021.01.14 | MERCY HOUSING / ABODE COMMUNITIES A-1 4.b Packet Pg. 38 |231 GRANT AVE PALO ALTO, CA | CALIFORNIA AVENUE BUSINESS DISTRICT 2021.01.14 | MERCY HOUSING / ABODE COMMUNITIES A-2 4.b Packet Pg. 39 |231 GRANT AVE PALO ALTO, CA | COUNTY COURTHOUSE 2021.01.14 | MERCY HOUSING / ABODE COMMUNITIES A-3 4.b Packet Pg. 40 |231 GRANT AVE PALO ALTO, CA | ADJACENT BUILDINGS 2021.01.14 | MERCY HOUSING / ABODE COMMUNITIES A-4 4.b Packet Pg. 41 |231 GRANT AVE PALO ALTO, CA | PARKING GARAGE 2021.01.14 | MERCY HOUSING / ABODE COMMUNITIES A-5 4.b Packet Pg. 42 |231 GRANT AVE PALO ALTO, CA | MULTIFAMILY ALONG GRANT 2021.01.14 | MERCY HOUSING / ABODE COMMUNITIES A-6 4.b Packet Pg. 43 |231 GRANT AVE PALO ALTO, CA | MULTIFAMILY ALONG BIRCH 2021.01.14 | MERCY HOUSING / ABODE COMMUNITIES A-7 4.b Packet Pg. 44 |231 GRANT AVE PALO ALTO, CA | 2555 PARK BLVD 2021.01.14 | MERCY HOUSING / ABODE COMMUNITIES A-8 4.b Packet Pg. 45 |231 GRANT AVE PALO ALTO, CA | EXISTING SITE AERIAL 2021.01.14 | MERCY HOUSING / ABODE COMMUNITIES A-9 4.b Packet Pg. 46 |231 GRANT AVE PALO ALTO, CA | PROPOSED - AXONOMETRIC VIEW 2021.01.14 | MERCY HOUSING / ABODE COMMUNITIES A-10 4.b Packet Pg. 47 TRASHMAINTENANCEELECTRICAL PARCEL BIKE PARKING RESIDENTIAL COMMUNITY ROOM PROP. MGMT FLEX SPACE BFP UTIL.MECHANICAL 1-BR1-BR1-BR1-BR 2-BR PARKING GARAGE LOBBY MAIL ELEV ELEV CAMPHOR COURT REDWOOD PLAZA PALM PLAZA GRANT AVENUE BI R C H A V E N U E PA R K B L V D COMMERCIAL BLDG RESIDENTIAL BLDG COMMUNITY PLAZA 0'15' 30' 60' |231 GRANT AVE PALO ALTO, CA | FIRST FLOOR PLAN 2021.01.14 | MERCY HOUSING / ABODE COMMUNITIES A-11 4.b Packet Pg. 48 COURTYARD 1 COURTYARD 2 COURT YARD 3 LAUNDTRASH 1-BR1-BR STUDIO 2-BR 1-BR STUDIO 2-BR STUDIO 1-BR1-BR 2-BR 2-BR BRIDGE 1-BR 1-BR STUDIO 1-BR 1-BR 1-BR GRANT AVENUE BI R C H A V E N U E 1-BR 1-BR 1-BR1-BR 1-BR STUDIO 2-BR STUDIO 2-BR 1-BR1-BR STUDIO 2-BR 2-BR 1-BR 1-BR STUDIO INDICATES SITE-BUILT SCOPE 0'4' 8' 16' |231 GRANT AVE PALO ALTO, CA | SECOND LEVEL PLAN (3RD & 4TH SIM) 2021.01.14 | MERCY HOUSING / ABODE COMMUNITIES A-12 4.b Packet Pg. 49 GRANT AVENUE BI R C H A V E N U E PA R K B L V D 0'4' 8' 16' |231 GRANT AVE PALO ALTO, CA | ROOF PLAN 2021.01.14 | MERCY HOUSING / ABODE COMMUNITIES A-13 4.b Packet Pg. 50 1ST FLOOR 0" 2ND FLOOR 16' -0" 3RD FLOOR 27' -0" 4TH FLOOR 38' -0" ROOF 50' -0" ROOF PARAPET 55' -0" 14 ' - 0 " 12 ' - 6 " 1ST FLOOR 0" 2ND FLOOR 16' -0" 3RD FLOOR 27' -0" 4TH FLOOR 38' -0" ROOF 50' -0" ROOF PARAPET 55' -0" 12 ' - 6 " 14 ' - 0 " 0'16' 32' 64' |231 GRANT AVE PALO ALTO, CA | SECTIONS 2021.01.14 | MERCY HOUSING / ABODE COMMUNITIES A-14 SCALE: 1/32" = 1'-0" SECTION - LONG1 SCALE: 1/32" = 1'-0" SECTION - CROSS2 4.b Packet Pg. 51 231 GRANT Housing for teachers and school employees Mercy Housing California (MHC) and Abode Communities are working in conjunction with the County of Santa Clara, represented by County Supervisor Joe Simitian, Facebook, the City of Palo Alto, and participating school districts in Santa Clara and San Mateo Counties to develop new housing on a county-owned site. The property, located at 231 Grant Avenue in Palo Alto, offers an exciting opportunity to create new high-quality, and much needed, rental housing affordable for teachers, school employees, and their families. This new community will include studio, one- and two-bedroom apartments, amenity spaces, and landscaped gardens. COMMITMENT TO COMMUNITY INVOLVEMENT Mercy Housing California and Abode Communities are committed to incorporating the local community into the development process through meetings with neighbors, neighborhood associations, and local leaders, as well as public meetings and regular written and electronic communications. In addition, they are collaborating with local teachers and school employees from San Mateo and Santa Clara County School Districts, including Los Altos, Palo Alto, Mountain View Whisman, Mountain View Los Altos, and the Foothill-De Anza Community College District. In observance of health guidelines related to COVID-19, MHC and Abode will solicit community input through virtual meetings, email, regular mail, and the development website 231grant.org (in development). 231 GRANT AVENUE PALO ALTO, CA 94306 UNITS Approximately 110 PROPERTY TYPE Teacher & School Employee Housing CONTACT Sarah Chaffin Community Liaison 650.906.6650 Chaffin.Sarah@outlook.com mercyhousing.org/california | abodecommunities.org Or e g o n E x p y Par k B l v d . Par k B l v d . Mercy Housing California and Abode Communities are the state’s most experienced owners/managers of service-enriched affordable housing for families. 20,616 8,261 Family Residents Family Homes MERCY HOUSING CALIFORNIA AND ABODE COMMUNITIES CURRENTLY OPERATE AND SERVE Gra n t A v e . NOVEMBER 2020 4.b Packet Pg. 52 mercyhousing.org/California | abodecommunities.org ABOUT MERCY HOUSING Mercy Housing California is a California-based nonprofit housing development organization with the mission of creating and strengthening healthy communities. Mercy Housing California has created and preserved affordable housing for Californians for over 35 years. Today MHC owns and manages 151 communities with over 10,300 homes statewide for more than 19,600 people. Mercy Housing Management Group (MHMG) will be the management agent for the property and is committed to providing quality property management services that reinforce the philosophy that all residents deserve respect, dignity, and a place to call home. MHC and MHMG are affiliates of Mercy Housing, Inc., a national nonprofit housing development, management, and resident services organization founded by six congregations of Women Religious including the Daughters of Charity, the Sisters of Mercy, and the Sisters of St. Joseph of Orange. ABOUT ABODE COMMUNITIES Abode Communities works to create service- enhanced affordable housing and socially beneficial community facilities that promote the social, economic, and physical transformation of underserved communities. Through the development, design, and long-term operation of service-enhanced affordable and supportive housing, we stabilize housing for families, seniors, and individuals. Abode Communities has previously built two school district housing developments in partnership with Los Angeles Unified School District, representing 116 units. Abode Communities owns and manages 41 affordable housing communities with over 3,000 homes serving almost 7,000 residents. MERCY HOUSING CALIFORNIA & ABODE COMMUNITIES PROPERTY LOCATIONS — Abode Communities — Mercy Housing ABODE COMMUNITIES 1149 S. Hill Street, Suite 700 Los Angeles, CA 90015 213.629.2702 MERCY HOUSING CALIFORNIA 1256 Market Street San Francisco, CA 94102 415.355.7100 4.b Packet Pg. 53 CITY OF PALO ALTO Supplemental Report - Item 4 MEETING DATE: FEBRUARY 7, 2022 TO: HONORABLE CITY COUNCIL FROM: JONATHAN LAIT, DIRECTOR OF PLANNING & DEVELOPMENT SERVICES SUBJECT: AGENDA ITEM NUMBER 4 – AUTHORIZE AND APPROVE A THREE MILLION DOLLARS ($3,000,000) LOAN FROM THE HOUSING IN LIEU AND IMPACT FEE FUNDS FOR THE DEVELOPMENT OF AN AFFORDABLE WORKFORCE HOUSING PROJECT LOCATED AT 231 GRANT AVENUE; APPROVE THE BUDGET AMENDMENT IN THE RESIDENTIAL HOUSING IN- LIEU FUND; AUTHORIZE THE CITY MANAGER TO EXECUTE ASSOCIATED AGREEMENTS. This memorandum clarifies that the money provided by the City to support this project would be transferred to the project developers (Mercy Housing and Abode Communities) as opposed to Santa Clara County as indicated in the report. Accordingly, the staff recommendation for this action is as follows: Staff recommends that City Council take the following action to authorize and approve a three million- dollar ($3,000,000) loan to Santa Clara County for the development of an affordable workforce housing project located at 231 Grant Avenue: 1.Amend the Fiscal Year 2022 Budget Appropriation for Residential Housing In-Lieu Fund (Fund 233), by a 2/3 vote, by: a. Increasing Grants and Subsidies in the amount of $3,000,000; and b. Decreasing the Ending Fund Balance in the amount of $3,000,000; 2.Authorize the City Manager or his designee to execute a Loan Agreement, Regulatory Agreement, and related documents to implement Council direction in a form substantially similar to prior agreements approved by the City. 4 - Supplement Packet Pg. 54 City of Palo Alto (ID # 13888) City Council Staff Report Meeting Date: 2/7/2022 City of Palo Alto Page 1 Title: Policy and Services Committee Recommends Approval of the Office of the City Auditor Construction Project Controls Report From: City Manager Lead Department: City Auditor Recommendation The Policy and Services Committee, City Auditor, and Staff recommend that the City Council approve the Construction Project Controls report. Executive Summary Baker Tilly, in its capacity serving as the Office of the City Auditor, performed a review of construction project controls as approved in the FY2021 Audit Plan approved by City Council. Through the audit activity, the Office of the City Auditor identified five (5) recommendations. The Public Works Department concurred with each finding and has drafted action plans for each item. The Policy & Services Committee unanimously approved the report at the November 9, 2021 meeting (ID #13605; Video). The Office of City Auditor will perform periodic follow up procedures to validate that corrective actions have been implemented. Background 5 Packet Pg. 55 City of Palo Alto Page 2 The Office of the City Auditor included an assessment in the FY2021 Audit Plan approved by City Council. The objectives of this review were to: The Policy & Services Committee unanimously approved the report at the November 9, 2021 meeting (ID #13605; Video). Environmental review is not applicable to this activity. Attachments: • Attachment5.a: OCA - Construction Controls Review (Final Draft - City Council) The City of Palo Alto Public Works Department currently has approximately 150 active projects in various stages of planning and construction. Per the Semiannual Update on the Status of Capital Improvement Program Projects that reflected the status of all active projects through December 2020, the total budget for the active projects is approximately $670 million. The active projects include those identified in the Council Infrastructure Plan introduced in 2014. This is a $235 million plan that includes ten major capital projects ranging in value from $2 million to $118 million, in addition to the dozens of other smaller maintenance and improvement projects in the Capital Improvement Program. Note that other departments who manage capital projects, aside from Public Works (e.g., Utilities) were excluded from this assessment. 1) Review documented policies, procedures and processes 2) Assess the adequacy of the current controls used to avoid, manage, or mitigate project risks 3) Verify implemented procedures and processes conform to the documented policy and procedures and identify any gaps between documented procedures and implemented procedures Discussion The attached report summarizes the analysis, audit findings, and recommendations. Timeline, Resource Impact, Policy Implications The timeline for implementation of corrective action plans is identified within the attached report. All corrective actions are scheduled to be implemented by July 1, 2022. Stakeholder Engagement The Office of the City Auditor worked primarily with the Public Works Department and engaged with additional stakeholders, including the City Manager’s Office and City Attorney’s Office, as necessary. Environmental Review 5 Packet Pg. 56 1 City of Palo Alto Office of the City Auditor Construction Project Controls Assessment October 20, 2021 5.a Packet Pg. 57 2 Executive Summary Purpose of the Assessment The objectives of Construction Project Controls Assessment was to: 1) Review documented policies, procedures and processes 2) Assess the adequacy of the current controls used to avoid, manage, or mitigate project risks 3) Verify implemented procedures and processes conform to the documented policy and procedures and identify any gaps between documented procedures and implemented procedures Report Highlights The OCA found the documented procedures and controls adequate to manage and mitigate risks on construction projects. We did not identify any material controls gaps or deficiencies with the implemented controls; however, we have offered recommendations for improvement to further strengthen the implemented controls. This assessment did not test the controls for effectiveness. A separate construction audit engagement will be performed on the new Public Safety Building where the effectiveness of the documented project controls can be observed for an entire project. Improvement Recommendation – Project Reporting Pg. 8 The OCA recommends developing project reporting that can be used to track project performance and as a risk mitigation tool. The Public Works Department maintains a Semiannual Update on the Status of Capital Improvement Program Projects that reflects including project budgets, actual expenditures per the SAP system, projected completion dates and a brief narrative regarding the current status of each project. In addition, each project manager maintains their own project reporting related to the project budget and progress; however, it does not follow the same format as the Semiannual Update, or as other project managers. This is not considered a controls deficiency because the project managers are actively tracking the status of their projects and the Construction Administration Manual, which defines required procedures and does specify a reporting format. Both the Semiannual Update and project manager’s reporting only reflect historical data. There is an opportunity to enhance the reporting to better track project performance and be used as a risk mitigation tool. A uniform reporting format should be considered and include the current estimate to complete the project as well as the original scheduled completion date and the current estimated completion date. Maintaining this type of reporting on a consistent basis can help to identify and mitigate potential budget and schedule overruns earlier in the project. It would also help to provide up-to-date project tracking, and could streamline the process to compile the Semiannual Update. Improvement Recommendation – Document Control Pg. 8 The OCA recommends developing a consistent file management structure. The individual file management systems observed were adequate and allowed for the efficient recall of project documentation; however, a consistent structure could strengthen the City's controls on document management. 5.a Packet Pg. 58 3 Improvement Recommendation – Prevailing Wage Monitoring Pg. 8 The Construction Administration Manual should be updated to reflect the controls that are currently implemented to verify prevailing wage requirements. The current implemented controls are not documented in the Construction Administration Manual. Improvement Recommendation – Schedule Management Pg. 9 The Construction Administration Manual should be updated to provide guidance and standards on schedule monitoring as well as remedial procedures and escalation requirements for non-compliance. The implemented controls related to schedule monitoring should be documented in the Construction Administration Manual. Improvement Recommendation – Allowance Usage Pg. 9 The Construction Administration Manual should reflect the controls that are currently in place for allowance usage and reconciliation. There are currently controls in place to manage allowance usage when applicable and these practices should be documented in the Construction Administration Manual. See the Assessment Results section for additional detail on each of these highlights. 5.a Packet Pg. 59 4 Table of Contents Executive Summary ........................................................................................................................................................... 2 Purpose of the Assessment ........................................................................................................................................ 2 Report Highlights ........................................................................................................................................................... 2 Objective ........................................................................................................................................................................... 5 Background ..................................................................................................................................................................... 5 Scope ................................................................................................................................................................................. 5 Compliance Statement .................................................................................................................................................. 5 Organizational Strengths ............................................................................................................................................. 6 Technical Assessment ..................................................................................................................................................... 7 Assessment Results ....................................................................................................................................................... 14 Improvement Recommendation – Project Reporting ......................................................................................... 14 Improvement Recommendation – Document Control ........................................................................................ 14 Improvement Recommendation – Prevailing Wage Monitoring ...................................................................... 15 Improvement Recommendation – Schedule Management ............................................................................... 15 Improvement Recommendation – Allowance Usage .......................................................................................... 15 Appendices ........................................................................................................................................................................ 16 Appendix A: X ............................................................................................................................................................... 16 Appendix B: Management Response ..................................................................................................................... 17 Index of Tables Table 1 – Risk Assessment Phase ..................................................................................... Error! Bookmark not defined. Table 2 – Risk Framework ................................................................................................... Error! Bookmark not defined. 5.a Packet Pg. 60 5 Introduction Objective The purpose of this assessment was to: 1) Review documented policies, procedures and processes 2) Assess the adequacy of the current controls used to avoid, manage, or mitigate project risks 3) Verify implemented procedures and processes conform to the documented policy and procedures and identify any gaps between documented procedures and implemented procedures Background The City of Palo Alto Public Works department currently has approximately 150 active projects in various stages of planning and construction. Per the Semiannual Update on the Status of Capital Improvement Program Projects that reflected the status of all active projects through December 2020, the total budget for the active projects is approximately $670 million. The active projects include those identified in the Capital Improvement (Infrastructure) Plan introduced in 2014. This is a $235 million that includes ten major capital projects ranging in value from $2 million to $118 million as well as dozens of other smaller maintenance and improvement projects. Note that other departments who manage capital projects, aside from Public Works (e.g., Utilities) were excluded from this assessment. Risks related to construction projects include:  Reputational damage related to projects the public considers unsuccessful  Budget overruns due to excessive change order activity or abusive pricing practices  Schedule delays due to poor or improper project management Weaknesses in project controls can magnify these risks on capital programs of this size. Scope We reviewed the processes and procedures documented in the City’s Construction Administration Manual dated February 22, 2021. We then conducted interviews with project managers to walk through implemented controls and procedures. The key controls areas included:  Prime contractor bid and award control  Contract administration and control  Schedule management  Communication and document control  Contractor billing review and approval  Change management  Allowance and contingency management  Verification of completed work  Closeout activities Compliance Statement This audit activity was conducted in accordance with the Annual Audit Plan. The audit activity was not performed in compliance with the generally accepted government auditing standards (GAGAS). The audit activity was not performed in compliance with GAGAS for two primary reasons: - The individuals conducting the activity did not meet the CPE requirements. As subject matter experts in construction risk, the team members are not required to 5.a Packet Pg. 61 6 obtain government audit CPE. Rather, multiple team members are required to be technically competent construction risk professionals and obtain CPE in construction risk topics. o Mitigating factor – City Auditor Kyle O’Rourke and Manager Chiemi Perry both adhere to CPE requirements and - The City of Palo Alto Office of the City Auditor has not undergone an External Peer Review in the required 3 year cycle as required by Standards. o Note – the Office of the City Auditor will undergo a peer review at the conclusion of FY22. We planned and performed the activity to obtain sufficient, appropriate evidence to provide a reasonable basis for our recommendations based on our objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit the objectives. Organizational Strengths During this audit activity, we observed certain strengths of the Public Works Department. Key strengths include: - The project manager’s interviewed have strong backgrounds in construction, engineering and project management. - The procedures for construction contract bid and award contained in the Construction Administration Manual are both thorough and well defined. The Invitation for Bid (IFB) document contains adequate instructions to the bidders, criteria for selection, insurance, bonding, and prevailing wage requirements. It also includes the City's standard contract documents. The project managers interviewed had thorough understanding of the bid and award process. - The Construction Administration Manual has a thorough process for reviewing project change orders. The project manager’s interviewed follow a consistent and rigorous process to review and validate change order requests from contractors. Additionally, Baker Tilly noted the documented controls are adequate to manage and mitigate risks on construction projects. While we have recommendations to further strengthen the City’s controls, we did not identify any material controls gaps or deficiencies with the identified controls. This objective of this engagement was to assess the adequacy of documented controls. The effectiveness of the controls was not tested. The Office of the City Auditor greatly appreciates the support of the Public Works Department in conducting this assessment. Thank you! 5.a Packet Pg. 62 7 Technical Assessment To accomplish our objective, we reviewed the Public Works Construction Administration Manual to gain and understanding of documented controls related to:  Prime contractor bid and award control  Contract administration and control  Schedule management  Communication and document control  Contractor billing review and approval  Change management  Allowance and contingency management  Verification of completed work  Closeout activities Key processes were assessed to ensure they are adequately defined and appropriate to mitigate both general construction risks and risks specific to the City of Palo Alto. We also performed interviews with project managers to verify documented controls have been implemented as well as to document any project controls that are not defined in the Construction Administration Manual. During these interviews we asked individuals to provide examples of documentation. This was done to gain a better understanding of controls environment and processes in place. We interviewed the following individuals/functions:  Director of Public Works  Airport Division  Environmental Services  Engineering Services The following matrix summarizes each control area reviewed, the key risks and documented controls to address the risks. The documented controls are adequate to mitigate the key risks in most instances. Testing to confirm the effectiveness of the controls related to the project portfolio was not in the scope of this assessment. A separate construction audit will be performed on the new Public Safety Building where the effectiveness of the documented controls will be tested. Note: for our controls methodology we follow the Construction Audit and Cost Controls Institute (CAACCI) and the Project Management Institute (PMI). 5.a Packet Pg. 63 8 Prime Contractor Bid and Award Key Risks Summary of Documented Controls Bid and award process is circumvented Policy and procedures related to bid are thoroughly documented in Sections A and B of the Construction Administration Manual Purchasing compiles the Invitation for Bid (IFB) and handles the solicitation and summarizes the bids (Review of Purchasing not in this assessment scope) Collusion and bid rigging IFBs are advertised on the City’s procurement system, PlanetBids, and can be accessed by all registered contractors Incomplete bid documents leading to misinterpreted award criteria and contract requirements Projects managers review and compile the technical specifications and drawings Purchasing compiles the Invitation for Bid (IFB) and handles the solicitation and summarizes the bids (Review of Purchasing not in this assessment scope) The IFB document contains adequate instructions to the bidders, criteria for selection, insurance, bonding, and prevailing wage requirements. It also includes the City's standard contract documents Low bid response IFBs advertised on PlanetBids and can be accessed by all registered contractors Response from unqualified contractors Larger projects involve a pre-qualification process to ensure prospective contractors have the financial strength and qualifications to perform the work Contractors are required to provide valid licensing to perform work to be considered a responsive bidder 5.a Packet Pg. 64 9 Contract Administration Key Risks Summary of Documented Controls Non-compliance with insurance and bonding requirements Procedures related to insurance are defined in Section B.1 of the Construction Administration Manual. Purchasing contract manager (in consultation with the awarding department and the City’s risk manager as needed) defines the insurance requirements that are applicable to the project The contractor awarded the work needs to provide all certificates of insurance and proof of bonding prior to the contract being executed Project managers monitor the expiration dates of the documents and obtain current documents when needed Non-compliance with prevailing wage requirements Section 4.0 of the IFB defines the certified payroll requirements (No controls are documented in the Construction Administration Manual – see Recommendations for Improvement) When certified payroll is required to be provided to the City under the contract, it is collected weekly Project managers verify wages are compliant with prevailing wage requirements Project managers perform spot checks with trade and craft workers to verify rates and hours reflected in the certified payroll are accurate Billing non-compliance See contractor billing and approval Failure to deliver the project as specified See verification of complete work 5.a Packet Pg. 65 10 Schedule Management Key Risks Summary of Documented Controls Project delays leading to cost escalation and delayed placed in service Project managers interviewed conduct regular schedule reviews with the contractor at weekly, bi-weekly or monthly meetings depending on the size and magnitude of the project The schedule review involves checking the current physical progress of the project against the project schedule and major milestones, verifying long lead items are being procured in a timely fashion, and reviewing look-ahead schedules The status of current projects are discussed internally at monthly Public Works project manager meetings If a project falls behind schedule, project managers issue written notice to the contractor and require a recovery plan See Recommendations for Improvement related to documenting the current procedures Communication and Document Control Key Risks Summary of Documented Controls Budget overruns and schedule delays that could have been mitigated with timely and accurate reporting Each project manager has their own project tracking and progress reporting document. The documents track amounts expended against the contract values and have basic information on progress Public Works compiles a semiannual report reflecting the progress of all CIP Project budgets and progress are discussed internally at monthly Public Works project manager meetings See Recommendation for Improvement related to project reporting Poor document management can result in an inability to:  Support and defend key decisions on the project  Verify installed quantities and physical progress in order to validate contractor payment applications  Validate change orders  Resolve contractor disputes and defend against claims Section C8 of The Construction Administration Manual defines the principal types of documentation that should be maintained on each project Project Managers’ document management systems were observed during interviews. They were organized and allowed them to access needed documents. When asked to provide documents as a follow up to the interviews, the requests were fulfilled within one day See recommendation for Improvement related to document control 5.a Packet Pg. 66 11 Contractor Billing Review and Approval Key Risks Summary of Documented Controls Billing errors The following controls are applicable to each key risk: Overpayments to contractors Section C5 of the Construction Administration Manual defines contractor billing review procedures Payment for work that has not been completed Project managers observe physical progress to verify work and/or quantities installed Project managers review the Project Inspectors daily inspection reports as additional confirmation of physical progress Project managers check the math and confirm any unit rate billings comply with the bid documents If errors are noted, billings are sent back to the contractor for revisions Change Management Key Risks Summary of Documented Controls Overpriced change orders Section C9 of the Construction Administration Manual defines change order procedures Change orders are checked for arithmetic accuracy Where applicable labor rates and materials rates are compared to the bid documents to ensure consistency with bid amounts When applicable labor rates are compared to certified payrolls If needed, the project management team may do an independent take off to verify the quantities and pricing are reasonable Change orders for duplicate scope and rework Section C9 of the Construction Administration Manual defines change order procedures Change order scope of is compared to the bid documents to confirm it is a change in scope RFIs related to the change order scope are reviewed Unauthorized change orders Section C9 of the Construction Administration Manual defines change order procedures The Construction Administration Manual contains an authorization matrix detailing approval limits 5.a Packet Pg. 67 12 Allowance and Contingency Management Key Risks Summary of Documented Controls Unauthorized allowance usage The following controls are applicable to each key risk: Allowance costs co-mingling Project Managers track project contingency (this is a requirement in Section C9 of the Construction Administration Manual) Allowances are broken out as separate line items in the bid documents All allowance usage requires an Allowance Usage Request. This is documented using a process similar to change order review and approval See Recommendations for Improvement related to contingency management. Verification of Completed Work Key Risks Summary of Documented Controls Work not installed per specifications The following controls are applicable to each key risk: Failure to deliver the contracted scope Section C1 and C8.1 of the Construction Administration Manual define procedures related to verification of completed work Each project has a project inspector that reviews progress and verifies compliance with specifications The project inspector completes daily inspection reports Project managers review the daily inspection reports to confirm progress Project managers perform regular site visits to verify the work in place 5.a Packet Pg. 68 13 Closeout Activities Failure to deliver the contracted scope Section C11 of the Construction Administration Manual defines procedures related to closeout activities A punch list is generated by the project manager once the contractor notifies the project manager the work has been completed A Letter of Acceptance is issued to the contractor once all work is certified complete Subcontractor claims or stop payment notices against the contractor Section C11 of the Construction Administration Manual defines procedures related to closeout activities The contractor is required to provide an affidavit certifying all subcontractors and material suppliers have been paid along with stop payment notice waivers Inability to operate manage and maintain the asset Section C11 of the Construction Administration Manual defines procedures related to closeout activities Article 9.8.2 of the General Conditions document stipulates that O&M Manuals, as built drawings and manufacturer warranties need to be submitted prior to final payment 5.a Packet Pg. 69 14 Assessment Results Improvement Recommendation – Project Reporting The OCA recommends developing project reporting that can be used to track project performance and as a risk mitigation tool. In our initial request to the Public Works Department on March 22, 2021, we asked for a schedule of construction projects in progress along with projects completed in the past 12 months, including a description of the project, the initial project budget and the current or final budget. The Public Works Department provided the most recent Semiannual Update on the Status of Capital Improvement Program Projects that reflected the status of all active projects through December 2020. This report reflected each project’s budget, actual expenditures per the SAP system, projected completion dates and a brief narrative regarding the current status of each project. In addition we reviewed the individual project reporting from eight projects with approximate expenditures of $48 million (see Appendix A). We noted each project manager maintains their own project reporting related to the project budget and progress; however, it does not follow the same format as the Semiannual Update, or as other project managers. This is not considered a controls deficiency because the project managers are actively tracking the status of their projects. However, the reporting produced only reflects historical data and there is an opportunity to enhance the reporting to better track project performance. We recommend enhancing the current report format to include the current estimate to complete the project as well as the original scheduled completion date and the current estimated completion date. Maintaining this type of reporting on a consistent basis can help to identify and mitigate potential budget and schedule overruns earlier in the project. It would also help to provide up-to-date project tracking, and could streamline the process to compile the Semiannual Update. Additionally, this type of project reporting can be used to assess the performance of specific contractors or project types. This would allow the Public Works Department to identify trends such project as projects or contractors that consistently incur a high magnitude of change orders or consistently fall behind schedule. This type of reporting can be maintained manually using readily available tools such as Microsoft Excel; however, the City would benefit by exploring project management software options that could generate this reporting more efficiently. Use of a project management software could also help with consistent file management as well (see Document Control recommendation). Improvement Recommendation – Document Control The OCA recommends developing a consistent file management structure. Each project manager has their own file management structure. We observed the different file structures during our interviews by asking project managers to share their screens and navigate through their file systems with us. The individual file management systems were adequate and allowed for the efficient recall of project documentation; however, a consistent structure 5.a Packet Pg. 70 15 could strengthen Public Works’ controls on document management. As noted in the Project Reporting recommendation, the City could consider a project management software option that would also act as a project file management system. Improvement Recommendation – Prevailing Wage Monitoring The Construction Administration Manual should be updated to reflect the controls that are currently implemented to verify prevailing wage requirements. The contractor's requirements for prevailing wage and certified payroll submission are defined in Section 4.0 of the Invitation For Bids (IFB) document. The procedures performed related to collection and review of certified payrolls by the project managers, which is required if the project is grant funded, are not reflected in the Construction Administration Manual. In circumstances where a project is grant funded, the City policy requires that the project manager verifies compliance with prevailing wage requirements. This process should be reflected in the Construction Administration Manual. Additionally the Construction Administration Manual should detail the City's remedies for non-compliance. Improvement Recommendation – Schedule Management The Construction Administration Manual should be updated to provide guidance and standards on schedule monitoring as well as remedial procedures and escalation requirements for non-compliance. The project managers interviewed all conduct regular schedule reviews with the contractor at weekly, bi-weekly or monthly meetings depending on the size and magnitude of the project. Typically the schedule review involves checking the current physical progress of the project against the project schedule and major milestones, verifying long lead items are being procured in a timely fashion, and reviewing schedule look-ahead schedules. The remedies currently used by the project management team if a project falls behind schedule is to issue written notice to the contractor and require a recovery plan. In addition, progress on current projects is discussed internally at Public Works meetings that occur each month. These practices should be documented in the Construction Administration Manual. Improvement Recommendation – Allowance Usage The Construction Administration Manual should reflect the controls that are currently in place for allowance usage and reconciliation. Projects may contain budgeted scopes of work the City is considering, but the City has not yet finalized the design. Such scopes are broken out in the bid documents as an allowance line item. The City can then elect to buy these items at a later date once the design is completed. The project manager’s interviewed stated charging against the allowance requires an allowance usage request. There is a specific document for this request and the review process follows the same procedures as executing a change order. These practices should be documented in the Construction Administration Manual. 5.a Packet Pg. 71 16 Appendices Appendix A: Project Reporting The OCA reviewed the project reporting for the following projects: Project Project ID Area Total Project Budget Actual Expenditures Highway 101 Pedestrian/Bicycle Overpass Project PE-11011 Council Infrastructure Plan $ 22,889,453 $ 14,142,494 High and Bryant Street Garages Waterproofing and Repairs PE‐18002 Building and Facilities $ 443,376 $ 257,431 Cubberley Roof Replacements CB‐16002 Building and Facilities $ 860,400 $ 569,606 Rinconada Park Improvements PE‐08001 Parks and open spaces $ 8,742,375 $ 2,350,551 Street Maintenance PE‐86070 Street and Sidewalks $ 11,055,995 $ 5,226,631 Airport Apron Reconstruction AP‐16000 Airport Projects $ 44,573,110 $ 23,736,439 Primary Sedimentation Tank Rehabilitation WQ‐14003 Wastewater Treatment $ 20,681,849 $ 738,257 Plant Repair, Retrofit and Equipment Replacement WQ‐19002 Wastewater Treatment $ 7,332,834 $ 760,983 Total $ 116,579,392 $ 47,782,392 5.a Packet Pg. 72 17 Appendix B: Management Response Recommendation Responsible Department(s) Agree, Partially Agree, or Do Not Agree and Target Date and Corrective Action Plan The OCA recommends developing project reporting that can be used to track project performance and as a risk mitigation tool, including enhancing the current report format to include the current estimate to complete the project as well as the original scheduled completion date and the current estimated completion date. Maintaining this type of reporting on a consistent basis can help to identify and mitigate potential budget and schedule overruns earlier in the project. Public Works Public Works Department appreciates the audit observations which affirm strong project management and controls that manage and mitigate construction risks. The audit recommendations generally seek to enhance or further document existing practices, and the department is confident that they can be addressed with a modest investment of staff resources. Concurrence: Partially Agree Target Date: 7/1/2022 Action Plan: 1. Review current project tracking practices and formats in use: by 2/1/2022 2. Standardize updated project tracking formats, including some potential differences between approaches due to factors such as project size and recurring vs. one-time project: by 4/1/2022 3. Update Construction Administration Manual and complete staff training and implementation of updated practices: by 7/1/2022 The OCA recommends developing a consistent file management structure. Each project manager has their own file management structure. A consistent structure could strengthen Public Works’ controls on document management. As noted in the Project Reporting recommendation, the City could consider a project management software option that would also act as a project file management system. Public Works Concurrence: Partially Agree Target Date: March 1, 2022 Action Plan: Public Works has a standard file management structure for capital project documentation. The department will confirm and make any potential updates to the existing file management structure, document the file management structure in the Construction Administration Manual, and complete staff training and implementation of the updated practice. Note: Additional supplemental filing systems will also be maintained as required by grants (e.g. Caltrans, FAA). The Construction Administration Manual should be updated to reflect the controls that are currently implemented to verify prevailing wage requirements. The contractor's requirements for prevailing wage and certified payroll submission are defined in Section 4.0 of the Initiation For Bid (IFB) document. The procedures performed related to collection Public Works Concurrence: Agree Target Date: March 1, 2022 5.a Packet Pg. 73 18 Recommendation Responsible Department(s) Agree, Partially Agree, or Do Not Agree and Target Date and Corrective Action Plan and review of certified payrolls by the project managers are not reflected in the Construction Administration Manual. This process should be reflected in the Construction Administration Manual. Additionally the Construction Administration Manual should detail the City's remedies for non-compliance. Action Plan: Public Works is in the process of updating the Construction Administration Manual and will include this information in the current update. The Construction Administration Manual should be updated to provide guidance and standards on schedule monitoring as well as remedial procedures and escalation requirements for non-compliance. The remedies currently used by the project management team if a project falls behind schedule is to issue written notice to the contractor and require a recovery plan. In addition, progress on current projects is discussed internally at Public Works meetings that occur each month. These practices should be documented in the Construction Administration Manual. Public Works Concurrence: Agree Target Date: March 1, 2022 Action Plan: Public Works is in the process of updating the Construction Administration Manual and will include this information in the current update. The Construction Administration Manual should reflect the controls that are currently in place for allowance usage and reconciliation. Projects may contain budgeted scopes of work the City is considering but has not yet finalized the design. These are broken out in the bid documents as an allowance line item. The City can then elect to buy these items at a later date once the design is completed. The project manager’s interviewed stated charging against the allowance requires an allowance usage request. There is a specific document for this request and the review process follows the same procedures as executing a change order. These practices should be documented in the Construction Administration Manual. Public Works Concurrence: Agree Target Date: March 1, 2022 Action Plan: Public Works is in the process of updating the Construction Administration Manual and will include this information in the current update. 5.a Packet Pg. 74 City of Palo Alto (ID # 13890) City Council Staff Report Meeting Date: 2/7/2022 City of Palo Alto Page 1 Title: Policy and Services Committee Recommends Approval of the Office of the City Auditor's Initial Public Safety Building Monitoring Report From: City Manager Lead Department: City Auditor Recommendation The Policy and Services Committee, City Auditor, and Staff recommend that the City Council approve the Initial Public Safety Building Construction Monitoring report. Executive Summary Baker Tilly, in its capacity serving as the Office of the City Auditor, performed a review of compliance with contractual audit requirements for the Architect, Inspector of Record, Construction Manager, Contractor and Waterproofing Inspector associated with the Public Safety Building construction project. In addition, Baker Tilly will verify that project expenditures billed to City of Palo Alto are adequately supported, verifiable, and appropriately allocated to the project. This activity was conducted in accordance with the FY2021 Audit Plan approved by City Council. Background This is an on-going audit activity. The City Auditor will draft a similar report on a monthly basis. The report contains two critical items: 1) Audit Issues Log – lists various audit ‘issues’ including a description of the issue identified, the status of the item, and the result (which is management’s response to the issue). 2) Request for Information (RFI) Log – contains a running list of the monitoring activities performed by the City Auditor. This list does not represent findings/ observations/ issues, but rather is a mechanism to track on-going monitoring activities. Note that an ‘open’ item simply indicates that a request for information has been made by the City Auditor. As of November 17, 2021, the Office of the City Auditor identified two (2) audit issues, totaling $7,331.77 in potentially recoverable costs out of a total of $22.5M in financial transaction reviewed. The Public Works Department is working with the respective vendors to be credited for those costs. 6 Packet Pg. 75 City of Palo Alto Page 2 The Office of City Auditor will continue to perform monthly monitoring procedures in accordance with the approved task order and routinely bring forward status updates t o the Policy and Services Committee and City Council. Future reports are anticipated to be presented as informational. The Policy & Services Committee unanimously approved the report at the December 14, 2021 meeting (ID #13837). The Office of City Auditor will perform periodic follow up procedures to validate that corrective actions have been implemented. Discussion The attached report summarizes the analysis, audit findings, and recommendations. Timeline, Resource Impact, Policy Implications Costs associated with this audit activity were approved by City Council in the form of a task order. The audit activity has been completed within budget, so there were no additional impacts on budget. The timeline for implementation of corrective action plans is identified within the attached report. The OCA would like to acknowledge the efforts of City Staff, including efforts by Public Works to respond to information requests and questions in an expeditious manner. Stakeholder Engagement Environmental Review Environmental review is not applicable to this activity. Attachments: • Attachment6.a: City of Palo Alto - PS Building - Status Update 11.17.21 The Office of the City Auditor worked primarily with the Public Works Department and engaged with additional stakeholders, including the City Manager’s Office and City Attorney’s Office, as necessary. 6 Packet Pg. 76 This update is solely intended for the use of the City of Palo Alto's internal management. Status Update City of Palo Alto Public Safety Building - Construction Audit 11/17/2021 Dr a f t 6.a Packet Pg. 77 Client: City of Palo Alto Project:Public Safety Building Status Update Date:11.17.2021 2. Reviewed additional payment applications, invoices, and change orders from each vendor through September 31, 2021. Audit Scope and Objectives City of Palo Alto engaged Baker Tilly US, LLP (“Baker Tilly”, “we”, or “our) to perform construction audit services on the Public Safety Building project. The primary objectives of this engagement are to ensure compliance with contractual audit requirements for the Architect, Inspector of Record, Construction Manager, Contractor and Waterproofing Inspector. In addition, Baker Tilly will verify that project expenditures billed to City of Palo Alto are adequately supported, verifiable, and appropriately allocated to the project. Current Period Audit Events Baker Tilly performed the following items during the current period: 1. Reviewed Public Works response to the RFI log dated October 15, 2021. There are no events hindering audit progress. Current Period Audit Issues Baker Tilly noted the following audit issue in the current period. - Nova Partners invoices from June 2017 to December 2017 included billing rate overcharges totaling $6,975. Public Works will work with Nova to receive a credit on a future invoice (See AI No. 2 and RFI No.1). Baker Tilly will note this item as closed once the forthcoming invoice is executed. Current Period Requests for Information During the current period we added RFI No. 13 to No. 16 as follows: - RFI No. 13 - Swinerton Builders - Pay App #5 is required. - RFI No. 14 - Swinerton Builders - In Change Order #10, there are differences between amounts executed and support provided. This difference is due to time extension and its respective costs not being approved at the time. Additional breakdown support of these costs is required. - RFI No. 15 - RossDrulisCusenbery (RDC) - Supporting documents for AS #25 is required. - RFI No. 16 - 4 Leaf, Inc - All invoices subsequent to July 2021 are required. We will share the RFI log with Public Works and report on the results of the new items on the December Status Update. Upcoming Audit Activities 1. Review Public Works response to the updated RFI Log items. 2. Collect and review any additional payment applications, invoices, and change orders through October 31, 2021. 3. Draft the December Status Update detailing the results of our review. Events Hindering Progress Dr a f t 6.a Packet Pg. 78 Client: City of Palo Alto Project:Public Safety Building Status Update Date:11.17.2021 Completed Tasks Baker Tilly has completed the following tasks: 1. Reviewed the contract documents for 4Leaf, Inc. (Inspector of Record), Nova Partners, Inc (Construction Manager), RDC (Architect), and Swinerton Builders (Contractor). 2. Developed monthly testing procedures based on the terms of each contract. 3. Reviewed the payment applications, invoices, and change orders from each vendor from project inception through the period ending September 30, 2021. Dr a f t 6.a Packet Pg. 79 Client City of Palo Alto Project Public Safety Building Audit Issues (AI) Log Updated:11.17.2021 AI ID No.Period Audit Issue AI Date Response Date Status Result Amount 001 October Monthly Review Swinerton Builders - COR #25 which was included in Change Order #4 included a duplicate charge for equipment markup totaling $356.77 (see RFI #7). 9/23/2021 11/15/2021 Closed Public Works provided Change Order #8 reflecting the credit. Baker Tilly reviewed Change Order #8 and confirmed credit. 356.77$ 002 November Monthly Review Nova Partners - Invoices from June 2017 to December 2017 billed an Estimator at a rate of $175 per rate rather than the agreed-upon rate of $160 per hour. This resulted in a billing rate overcharge totaling $6,975 (see RFI #1). 10/15/2021 Open Public Works will work with Nova to receive a credit on a future invoice. 6,975.00$ Dr a f t 6.a Packet Pg. 80 Client City of Palo Alto Project Public Safety Building Request for Information (RFI) Log Updated:11.17.2021 RFI ID No.Period Request Contact RFI Description Request Date Response Date Response Status Result 001 Monthly testing Public Works Nova Partners - Please provide all invoices prior to February 2021. 9/20/2021 9/23/2021 Public Works provided the requested documents to Baker Tilly. Open 10/15/2021 - Upon review of invoices prior to February 2021 , Baker Tilly noted the following: Invoices from June 2017 to December 2017 billed an Estimator at a rate of $175 per hour; however, the agreed-upon rate for an Estimator, as stated in Exhibit C-1 of the contract, is $160 per hour. This results in a potential billing rate variance totaling $6,975. Was the rate of $175 per hour previously approved. See Schedule 1. 11/15/2021 - Public Works provided an explanation for the potential billing rate variance. Per Public Works, "a Senior Estimator was used to provide services in 2017 and charged the correct rate at the time for Senior Estimator. Public Works acknowledges that there was no Senior Estimator rate in the contract, but it was added in 2018 through contract amendment #2. Public Works will work with Nova to receive a credit on a future invoice for the difference." 11/17/2021 - Baker Tilly reviewed Public Works explanation and it appears reasonable. Baker Tilly will review future invoice for confirmation of credit adjustment. 002 Monthly testing Public Works Nova Partners - Invoices from February to April 2021 did not reflect the percentage of completion for each task as stipulated in Section 5 of the contract. However, this was rectified in the May invoice which showed an aggregate 68% of completion for all tasks. No response required at this time; however, we will be monitoring the percentage of completion in each invoice moving forward to confirm compliance with the contract documents. 9/20/2021 9/23/2021 No response was required. Public Works is aware Baker Tilly is monitoring the percentage of completion in each invoice to confirm compliance. Closed Baker Tilly reviewed invoices subsequent to April 2021. Noted invoices reflect percentage of completion and are in compliance with contract documents. No additional comments. 003 Monthly testing Public Works Nova Partners - The following employees were not listed in Exhibit "C-1" of the contract: Joe Capps-Jenner, Sam Tooley, and Jason Luong. Please provide the approved billing rates for each employee. 9/20/2021 9/23/2021 Public Works provided the requested billing rates to Baker Tilly. Closed Baker Tilly reviewed the billing rate schedules. No additional comments. 004 Monthly testing Public Works Nova Partners - Please provide all supporting documents for Additional Services prior to AS #11. 9/20/2021 9/23/2021 Public Works provided the requested documents to Baker Tilly. Closed Baker Tilly reviewed Additional Services prior to AS #11. No exceptions noted. 005 Monthly testing Public Works Swinerton Builders - It appears Pay App #3 has a calculation error on the first page. Contract Sum to Date (Line 3) totals $84,177,752, the recalculated amount reflects $84,375,269.04. This does not result in a billing error on the Payment Application #3; however, the correct Contract Sum should be confirmed and reflected on the payment application. 9/20/2021 9/23/2021 Public Works provided a revised payment application to Baker Tilly. Closed Baker Tilly reviewed the revised payment application. No exceptions noted. 006 Monthly testing Public Works Swinerton Builders - Please resend Change Order #1 and the supporting documents. The documents provided were not able to be downloaded. 9/20/2021 9/23/2021 Public Works provided the requested documents to Baker Tilly. Closed Baker Tilly reviewed CO #1 and its supporting documents. No exceptions noted. 007 Monthly testing Public Works Swinerton Builders - In Change Order #4, it appears equipment markup is double charged in COR #25. Invoice support shows a direct cost of $2,765.04 and a equipment mark up of 10% totaling $3,041.54. This amount is then carried to the Change Order Request Breakdown (Line 11) and an additional 10% markup is calculated (Line 15). This is a minor potential variance totaling $349.77 after the applicable Swinerton fees are added to the change order. The direct cost alone without the mark up should have been carried to Line 11. Please review the supporting documentation. Does Palo Alto wish to correct this on a future change order? 9/20/2021 9/23/2021 Public Works recalculated the variance to be $356.77 rather than $349.77. Palo Alto will correct this in a future change order once variance is confirmed. Closed 10/15/2021 - Baker Tilly will review future change order for confirmation of variance adjustment. 11/15/2021 - Public Works provided Change Order #8 reflecting the variance adjustment. 11/17/2021 - Baker Tilly reviewed Change Order #8 and confirmed variance adjustment. 008 Monthly testing Public Works RossDrulisCusenbery (RDC) - Please provide all invoices prior to February 2021.9/20/2021 9/23/2021 Public Works provided the requested documents to Baker Tilly. Closed Baker Tilly reviewed invoices prior to February 2021. No exceptions noted. 009 Monthly testing Public Works RossDrulisCusenbery (RDC) - Please provide all supporting documents for Additional Services prior to AS #16. 9/20/2021 9/23/2021 Public Works provided the requested documents to Baker Tilly. Closed 10/15/2021 - Upon review of Additional Services prior to AS #16, Baker Tilly noted the following: AS #3 - No documents were provided to support AS #3. Please provide supporting documents. AS #4 - This includes added services for Hinman Consultants; however, the original contract documents do not contain a billing rate schedule for Hinman. Please provide approved billing rates. AS #9 and AS #12 - Interstice has Designer priced at a rate of $160 per hour; however, the agreed-upon rate for a Designer is $140 per hour. AS #13 - Interstice has design services priced at a blended hourly rate of $187.20, which is higher than the agreed-upon Project Manager rate of $180. Please provide the build-up to this blended rate. 11/15/2021 AS #3 - Public Works provided supporting documents. AS #4 - Public Works provided billing rate schedule for Hinman Consultants. AS #9 and AS #12 - Public Works provided invoices that reflected Designer billed at the agreed-upon rate. AS #13 - Public Works provided invoices that reflected Design Services billed at the agreed-upon rate. 11/17/2021 AS #3 - Baker Tilly reviewed supporting documents. No exceptions noted. AS #4 - Baker Tilly reviewed the billing rate schedule. No exceptions noted. AS #9 and AS #12 - Baker Tilly reviewed invoices provided. No exceptions noted. AS #13 - Baker Tilly reviewed invoices provided. No exceptions noted. Dr a f t 6.a Packet Pg. 81 Client City of Palo Alto Project Public Safety Building Request for Information (RFI) Log Updated:11.17.2021 RFI ID No.Period Request Contact RFI Description Request Date Response Date Response Status Result 010 Monthly testing Public Works RossDrulisCusenbery (RDC) - In reviewing AS #21, we noted no supporting documents were provided for WSP, Sandis Civil, and Interstice costs. 9/20/2021 9/23/2021 Public Works provided an explanation for the execution of AS#21. Closed Baker Tilly reviewed AS #21 and explanation appears reasonable. No additional comments. 011 Monthly testing Public Works Consolidated Engineering Laboratories - Please provide all invoices. 9/20/2021 9/23/2021 No Consolidated Engineering Laboratories invoices to date.Closed N/A 012 Monthly testing Public Works 4Leaf, Inc - Please provide master agreement C21177994A.9/20/2021 9/23/2021 Public Works provided the requested agreement to Baker Tilly. Closed Baker Tilly reviewed the agreement. No additional comments. 013 Monthly testing Public Works Swinerton Builders - Please provide Pay App #5. 11/17/2021 Open 014 Monthly testing Public Works Swinerton Builders - In Change Order #10, amount executed for COR 59 shows $60,284.28; however, support totals $99,635.05. This difference is due to time extension and its respective costs not being approved at the time. Please provide the breakdown of these costs as there is no clear breakdown in the support. This also occurs in COR 41, 83, and 22. 11/17/2021 Open 015 Monthly testing Public Works RossDrulisCusenbery (RDC) - Please provide supporting documents for AS #24. 11/17/2021 Open 016 Monthly testing Public Works 4 Leaf, Inc - Please provide all invoices subsequent to July 2021.11/17/2021 Open Dr a f t 6.a Packet Pg. 82 City of Palo Alto (ID # 13891) City Council Staff Report Meeting Date: 2/7/2022 City of Palo Alto Page 1 Title: Policy and Services Committee Recommends Approval of the Office of the City Auditor's Task Order to Perform a Wire Payment Process and Controls Review From: City Manager Lead Department: City Auditor Recommendation The Policy and Services Committee recommends that the City Council approve the Office of the City Auditor’s Wire Payment Process and Controls Audit Activity Task Order. Discussion In accordance with Baker Tilly's agreement with the City, the Office of the City Auditor is required to conduct audit activities each year. The forthcoming audit plan, to be presented to Policy & Services Committee in February of 2022, will include a recommended audit activity, Wire Payment Process and Controls Review project. Given the importance of the topic, and that the City has been subject to multiple attempts to misdirect wire payments, the City Auditor recommends that the City begin the work at an earlier date. Preliminary audit objectives include: • Determine whether adequate controls are in place and working effectively to ensure that all disbursements are valid and properly processed in compliance with City’s policies and procedures • Determine whether end user security awareness training is sufficient to prevent erroneous payments The Policy & Services Committee unanimously approved the task order at the December 14, 2021 meeting (ID # 13838). Timeline, Resource Impact, Policy Implications (If Applicable) The budget for each Task Order noted above aligns to the previously approved budget for the Office of the City Auditor, the agreement with Baker Tilly, and will be included in 7 Packet Pg. 83 City of Palo Alto Page 2 the Audit Plan for 2022, scheduled for review in February 2022. Thus, there is no additional resource impact associated with this item. Stakeholder Engagement The Office of the City Auditor will coordinate with the Administrative Services Department, as well as with the Office of the City Attorney and the Office of the City Manager. Environmental Review Environmental review is not applicable to this activity. Attachments: • Attachment7.a: Task Order 4.12 - Wire Payment Process and Controls Audit Activity 7 Packet Pg. 84 PROFESSIONAL SERVICES TASK ORDER TASK ORDER FY22-004.12 Consultant shall perform the Services detailed below in accordance with all the terms and conditions of the Agreement referenced in Item 1A below. All exhibits referenced in Item 8 below are incorporated into this Task Order by this reference. The Consultant shall furnish the necessary facilities, professional, technical and supporting personnel required by this Task Order as described below. CONTRACT NO. OR PURCHASE ORDER REQUISITION NO. (AS APPLICABLE) 1A. MASTER AGREEMENT NO. (MAY BE SAME AS CONTRACT / P.O. NO. ABOVE): 1B. TASK O RDER NO.: FY22-004.12 2. CONSULTANT NAME: Baker Tilly US, LLP 3. PERIOD OF PERFORMANCE: START: January 10, 2022 COMPLETION: June 30, 2022 4 TOTAL TASK ORDER PRICE: $54,550 BALANCE REMAINING IN MASTER AGREEMENT/CONTRACT: Remaining in Task 4 FY22: 5. BUDGET CODE_______________ COST CENTER________________ COST ELEMENT______________ WBS/CIP__________ PHASE__________ 6. CITY PROJECT MANAGER’S NAME & DEPARTMENT: Lydia Kou, Chair of the City Council’s Policy and Services Committee 7. DESCRIPTION OF SCOPE OF SERVICES (Attachment A) MUST INCLUDE:  SERVICES AND DELIVERABLES TO BE PROVIDED  SCHEDULE OF PERFORMANCE  MAXIMUM COMPENSATION AMOUNT AND RATE SCHEDULE (as applicable)  REIMBURSABLE EXPENSES, if any (with “not to exceed” amount) 8. ATTACHMENTS: A: Task Order Scope of Services B (if any): N/A I hereby authorize the performance of the work described in this Task Order. APPROVED: CITY OF PALO ALTO BY:____________________________________ Name __________________________________ Title___________________________________ Date ___________________________________ I hereby acknowledge receipt and acceptance of this Task Order and warrant that I have authority to sign on behalf of Consultant. APPROVED: COMPANY NAME: ______________________ BY:____________________________________ Name __________________________________ Title___________________________________ Date ___________________________________ 7.a Packet Pg. 85 Attachment A DESCRIPTION OF SCOPE OF SERVICES Introduction Attachment A, the Description of Scope of Services, contains the following four (4) elements:  Services and Deliverables To Be Provided  Schedule of Performance  Maximum Compensation Amount and Rate Schedule (As Applicable)  Reimbursable Expenses, if any (With “Not To Exceed” Amount) Services & Deliverables Baker Tilly’s approach to conducting the Work Order Process Review involves three (3) primary steps:  Step 1: Audit Planning  Step 2: Process and Control Review  Step 3: Reporting Step 1 – Audit Planning This step consists of the tasks performed to adequately plan the work necessary to address the overall audit objective and to solidify mutual understanding of the audit scope, objectives, audit process, and timing between stakeholders and auditors. Tasks include:  Gather information to understand the environment under review o Understand the organizational structure and objectives o Review the City code, regulations, and other standards and expectations o Review prior audit results, as applicable o Review additional documentation and conduct interviews as necessary  Assess the audit risk  Write an audit planning memo and audit program o Refine audit objectives and scope o Identify the audit procedures to be performed and the evidence to be obtained and examined  Announce the initiation of the audit and conduct kick-off meeting with key stakeholders o Discuss audit objectives, scope, audit process, timing, resources, and expectations o Discuss documentation and interview requests for the audit 7.a Packet Pg. 86 Step 2 – Process and Control Review This step involves executing the procedures in the audit program to gather information, interview individuals, and analyze the data and information to obtain sufficient evidence to address the audit objectives. The preliminary audit objective is to: (1) Determine whether adequate controls are in place and working effectively to ensure that all disbursements are valid and properly processed in compliance with City’s policies and procedures; (2) Determine whether end user security awareness training is sufficient to prevent erroneous payments caused by phishing. Procedures include:  Interview the appropriate individuals to understand the identified instance of wire fraud  Interview the appropriate individuals to understand the process, the information system used, and manual and automated controls related to the disbursement process including vendor record creation and modification  Interview the appropriate individuals to understand the end user awareness training  Review policies and procedures as well as the regulations and standards to identify the criteria to be used for evaluation of control design and effectiveness  Test disbursement transactions and new and modified vendor records as well as related key internal controls on a sample basis  Compare the process and controls against the best practices Step 3 – Reporting In Step 3, the project team will perform tasks necessary to finalize audit working papers, prepare and review a draft report with the stakeholders, and submit a final audit report. Tasks include:  Develop findings, conclusions, and recommendations based on the supporting evidence gathered  Validate findings with the appropriate individuals and discuss the root cause of the identified findings  Complete supervisory review of working papers and a draft audit report  Distribute a draft audit report and conduct a closing meeting with key stakeholders o Discuss the audit results, finings, conclusions, and recommendations o Discuss management responses  Obtain written management responses and finalize a report  Review report with members of City Council and/or the appropriate Council Committee  Present the final report to the City Council and/or appropriate Council Committee Deliverables: The following deliverables will be prepared as part of this engagement:  Audit Report 7.a Packet Pg. 87 Schedule of Performance Anticipated Start Date: January 10, 2022 Anticipated End Date: June 30, 2022 Maximum Compensation Amount and Rate Schedule The not-to-exceed maximum, inclusive of reimbursable expenses (as summarized below) for this Task is $54,550. The not-to-exceed budget is based on an estimate of 240 total project hours. Reimbursable Expenses We plan to complete all work remote including all interviews and documentation review. If at any point the City and Baker Tilly mutually determine it will be beneficial to perform a portion of the work on-site, we will submit an estimate of our reimbursable expenses for the City’s approval prior to traveling to Palo Alto. 7.a Packet Pg. 88 City of Palo Alto (ID # 13929) Office of the City Clerk City Council CAO Report Meeting Date: 2/7/2022 Title: Adoption of a Resolution Authorizing Use of Teleconferencing for Council Meetings During Covid-19 State of Emergency From: Mahealani AhYun, Deputy City Clerk Recommendation Adopt a Resolution (Attachment A) authorizing the use of teleconferencing under Government Code Section 54953(e) for meetings of the Council and its committees due to the Covid -19 declared state of emergency. Background In February and March 2020, the state and the County declared a state of emergency due to the Covid-19 pandemic. Both emergency declarations remain in effect. On September 16, 2021, the Governor signed AB 361, a bill that amends the Brown Act, effective October 1, 2021, to allow local policy bodies to continue to meet by teleconferencing during a state of emergency without complying with restrictions in State law that would otherwise apply, provided that the policy bodies make certain findings at least once every 30 days. AB 361, codified at California Government Code Section 54953(e), empowers local policy bodies to convene by teleconferencing technology during a proclaimed state of emergency under the State Emergency Services Act in any of the following circumstances: (A) The legislative body holds a meeting during a proclaimed state of emergency, and state or local officials have imposed or recommended measures to promote social distancing. (B) The legislative body holds a meeting during a proclaimed state of emergency for the purpose of determining, by majority vote, whether as a result of the emergency, meeting in person would present imminent risks to the health or safety of attendees. 8 Packet Pg. 89 Page 2 (C) The legislative body holds a meeting during a proclaimed state of emergency and has determined, by majority vote, pursuant to subparagraph (B) (B), that, as a result of the emergency, meeting in person would present imminent risks to the health or safety of attendees. (Gov. Code § 54953(e)(1).) In addition, Section 54953(e)(3) requires that policy bodies using teleconferencing reconsider the state of emergency within 30 days of the first teleconferenced meeting after October 1, 2021, and at least every 30 days thereafter, and find that one of the following circumstances exists: 1. The state of emergency continues to directly impact the ability of the members to meet safely in person. 2. State or local officials continue to impose or recommend measures to promote social distancing. 8 Packet Pg. 90 Page 3 Discussion At this time, the circumstances in Section 54953(e)( 1)(A) exist. The Santa Clara County Health Officer continues to recommend measures to promote outdoor activity, physical distancing and other social distancing measures, such as masking, in certain contexts. (See August 2, 2021 Order.) In addition, the California Department of Industrial Relations Division of Occupational Safety and Health (Cal/OSHA) has promulgated Section 3205 of Title 8 of the California Code of Regulations, which requires most employers in California, including in the City, to train and instruct employees about measures that can decrease the spread of COVID -19, including physical distancing and other social distancing measures. Accordingly, Section 54953(e)(1)(A) authorizes the City to continue using tel econferencing for public meetings of its policy bodies, provided that any and all members of the public who wish to address the body or its committees have an opportunity to do so, and that the statutory and constitutional rights of parties and the members of the public attending the meeting via teleconferencing are protected. To comply with public health directives and promote public safety, Palo Alto policy bodies have been meeting via teleconference since March 2020. On September 27, 2021, Council considered the format for future Council, committee, and Board and Commission meetings. Council determined that beginning November 1, 2021, Council meetings would be conducted using a hybrid format that allows Council Members and the public to decide whether to attend in person, following masking and distancing protocols, or participate via teleconference. Council directed that Council standing and ad-hoc committees and Boards and Commissions would continue meeting via teleconference through January 2022. Adoption of the Resolution at Attachment A will make the findings required by Section 54953(e)(3) to allow the continued use of teleconferencing for Council meetings (for those Council Members who elect to participate remotely) and for Council standing and ad h oc committees. Each Board and Commission will consider and make similar findings. ATTACHMENTS: • Attachment8.a: Attachment A: Resolution Allowing Hybrid In-Person and Teleconferenced Meetings under Section 54953(e) (PDF) 8 Packet Pg. 91 NOT YET APPROVED Resolution No. ____ Resolution Making Findings to Allow Teleconferenced Meetings Under California Government Code Section 54953(e) R E C I T A L S A. California Government Code Section 54953(e) empowers local policy bodies to convene by teleconferencing technology during a proclaimed state of emergency under the State Emergency Services Act so long as certain conditions are met; and B. In March 2020, the Governor of the State of California proclaimed a state of emergency in California in connection with the Coronavirus Disease 2019 (“COVID-19”) pandemic, and that state of emergency remains in effect; and C. In February 2020, the Santa Clara County Director of Emergency Services and the Santa Clara County Health Officer declared a local emergency, which declarations were subsequently ratified and extended by the Santa Clara County Board of Supervisors, and those declarations also remain in effect; and D. On September 16, 2021, the Governor signed AB 361, a bill that amends the Brown Act to allow local policy bodies to continue to meet by teleconferencing during a state of emergency without complying with restrictions in State law that would otherwise apply, provided that the policy bodies make certain findings at least once every 30 days; and E. While federal, State, and local health officials emphasize the critical importance of vaccination and consistent mask-wearing to prevent the spread of COVID-19, the Santa Clara County Health Officer has issued at least one order, on August 2, 2021 (available online at here), that continues to recommend measures to promote outdoor activity, physical distancing and other social distancing measures, such as masking, in certain contexts; and F. The California Department of Industrial Relations Division of Occupational Safety and Health (“Cal/OSHA”) has promulgated Section 3205 of Title 8 of the California Code of Regulations, which requires most employers in California, including in the City, to train and instruct employees about measures that can decrease the spread of COVID-19, including physical distancing and other social distancing measures; and G. The Palo Alto City Council has met remotely during the COVID-19 pandemic and can continue to do so in a manner that allows public participation and transparency while minimizing health risks to members, staff, and the public that would be present with in-person meetings while this emergency continues; now, therefore, 8.a Packet Pg. 92 NOT YET APPROVED The Council of the City of Palo Alto RESOLVES as follows: 1. As described above, the State of California remains in a state of emergency due to the COVID-19 pandemic. At this meeting, the Palo Alto City Council has considered the circumstances of the state of emergency. 2. As described above, State and County officials continue to recommend measures to promote physical distancing and other social distancing measures, in some settings. AND BE IT FURTHER RESOLVED, That for at least the next 30 days, meetings of the Palo Alto City Council and its committees will occur in a hybrid format, where both members of the policy body and members of the public may elect to be present in person, utilizing appropriate distancing and masking practices, or participate by teleconferencing technology. Such meetings of the Palo Alto City Council and its committees that occur using teleconferencing technology will provide an opportunity for any and all members of the public who wish to address the body its committees and will otherwise occur in a manner that protects the statutory and constitutional rights of parties and the members of the public attending the meeting via teleconferencing; and, be it FURTHER RESOLVED, That the City Clerk is directed to place a resolution substantially similar to this resolution on the agenda of a future meeting of the Palo Alto City Council within the next 30 days. If the Palo Alto City Council does not meet within the next 30 days, the City Clerk is directed to place a such resolution on the agenda of the immediately following meeting of Palo Alto City Council. INTRODUCED AND PASSED: AYES: NOES: ABSENT: ABSTENTIONS: ATTEST: City Clerk Mayor APPROVED AS TO FORM: APPROVED: City Attorney City Manager 8.a Packet Pg. 93 City of Palo Alto (ID # 13904) City Council Staff Report Meeting Date: 2/7/2022 City of Palo Alto Page 1 Title: Policy and Services Committee Recommendation that City Council Approve the 2022 Legislative Guidelines; Utilities Advisory Commission Recommendation that City Council Approve the 2022 Utilities Legislative Guidelines From: City Manager Lead Departme nt: City Manager Recommendation Policy & Services Committee and staff recommend that the City Council: 1. Approve the City’s 2022 Legislative Guidelines as recommended by the Policy and Services Committee on December 14, 2021, and 2. Approve the 2022 Utilities Legislative Policy Guidelines as recommended by the Utilities Advisory Committee on November 3, 2021. Background On December 14, 2021, the Policy and Services Committee received a presentation from staff and the City’s State and Federal legislative advocates regarding previous and upcoming potential legislation and programs. Additionally, the Policy and Services Committee discussed the draft Citywide Federal and State Legislative Guidelines. The guidelines, as recommended with an amendment by the Committee are included in Attachment A. The redlined version to show the differences between the 2022 and 2021 guidelines can be found within the staff report that went to Policy and Services Committee (CMR 13850). The recommended guidelines closely mirror previous guidelines and include recent referrals to the Policy and Services Committee including police reform and transparency. The Guidelines work in conjunction with the City Council-approved Advocacy Process Manual and the City Council action to do “Strategic Weighing in on Issues of Interest” (June 22, 2021 CMR 12344; Minutes). The Policy and Services Committee recommended City Council approve these Legislative Guidelines with a 3-0 vote. On November 3, 2021, the Utilities Advisory Commission (UAC) discussed and recommended City Council approve the 2022 Utilities Legislative Guidelines, found in Attachment B. Discussion The City has a long-standing legislative program to ensure that potentially impactful State and 9 Packet Pg. 94 City of Palo Alto Page 2 Federal legislation is identified and analyzed by staff, that (as needed) the City takes advocacy positions, and that the City’s advocacy positions are made known to legislators and the public, as appropriate. The legislative program is guided by the Advocacy Process Manual. In addition to this manual, the City maintains a City Council-approved set of Legislative Guidelines for the City as a whole and for the Utilities Department, as noted below. These guidelines are reviewed and approved annually. Legislative Guidelines The Legislative Guidelines (Attachment A) enhance and add context to the City Council’s overarching priorities and guide staff and the City’s legislative advocates on issues that arise during the legislative session. The guidelines are reviewed and possibly updated each year to address new and evolving issues relevant to Palo Alto. The guidelines are not rank-ordered and are intentionally reasonably broad, rather than specifically narrow or tailored, to allow for a flexible and quick response. The guidelines are not specific direction on any given piece of legislation. Instead, they act as a means by which staff and the City’s advocates can respond to State and Federal government action without returning to the City Council each time a bill is introduced or amended. Utilities Department’s Legislative Guidelines The Utilities Department is possibly the City’s most regulated department, with over 50 new state bills potentially impacting its operations introduced each legislative session. The scope and breadth of state regulatory and legislative action span most utility lines and usually include water quality, rates, wildfire mitigation, greenhouse gas reduction policies, reporting changes, infrastructure-related mandates, and more. This is in addition to federal agencies involved in regulating or overseeing some of our utility lines. The unique focus on the Utilities Department from the federal and state governments gives rise to a set of legislative guidelines specific to the Utilities Department and approved by the Utilities Advisory Commission (UAC). These guidelines work in parallel with the City’s own legislative guidelines and the City’s Advocacy Process Manual, the latter of which specifically notes the distinction of the Utilities Department on page 4. As per the usual process, on November 3, 2021, the UAC discussed and recommended the City Council approve the 2022 Utilities Legislative Guidelines, found in Attachment B. Part of the UAC discussion centered on the fact that the Utilities’ guidelines provide direction while allowing for staff discretion and that staff has worked well within the guidelines in the past. Importantly, the 2022 guidelines remain unchanged from the 2021 and 2020 guidelines, which Council approved on February 8, 2021 and January 13, 2020, respectively. While intentionally crafted to remain evergreen, Utilities staff anticipates taking a thorough review o f the guidelines this year, to consider any changing policy landscape, any different resource needs, and any change in the needs of the City and the Utilities Department. Timeline, Resource Impact, Policy Implications (If Applicable) 9 Packet Pg. 95 City of Palo Alto Page 3 There is no direct resource impact associated with approving the City’s Legislative guidelines and the Utilities legislative guidelines. However, actions taken that support the efficient use of the City’s assets and resources will help control costs, implement the City Council’s policies and goals, and protect the interests of the community. Stakeholder Engagement The City’s and the Utilities Department’s Legislative Guidelines were informed through an internal and external stakeholder process involving gaining information from City Council referrals, internal departments, State and Federal advocates, various trade associations, and the Northern California Power Agency joint action agency. Additionally, both sets of draft guidelines were reviewed and discussed at noticed, public hearings. Environmental Review This report is not a project for the purposes of the California Environmental Quality Act; an environmental review is not required. Attachments: • Attachment9.a: Attachment A: Proposed Final 2022 Citywide Legislative Guidelines • Attachment9.b: Attachment B: 2022 Utilities legislative guidelines 9 Packet Pg. 96 Attachment A: Draft – January 2022 The City of Palo Alto’s 2022 Federal and State Legislative Guidelines Page 1 of 3 These Guidelines reflect and activate the City Council’s priorities; they do not supplant them. They work to guide staff and the City’s legislative advocates on issues that are important to the City Council, and fairly likely to become a legislative issue. These Guidelines are not rank- ordered and are meant to allow for a flexible and quick response by staff and advocates, without the need to return to the City Council to seek guidance. The Guidelines work in conjunction with the City Council-approved Advocacy Process Manual and the City Council action to do “Strategic Weighing in on Issues of Interest” (June 22, 2021 CMR 12344; Minutes). The below Foundational Principles represent the ideals that form the core of the City’s policy agenda. The legislative guidelines all rise from and strengthen four foundational principles: 1. Protect local revenue sources and prevent unfunded mandates. 2. Protect, seek, and increase funding for programs, projects, and services; pursue grants. 3. Protect and increase local government discretion. Oppose items that preempt or reduce the authority or ability of local government to determine how to effectively operate local programs, services, activities, and governance. 4. Protect the health and safety of the community. The Legislative Guidelines create the framework for organizing the City’s policy interests, while guiding staff and contracted lobbyists in their advocacy efforts on behalf of the City. The items below provide direction for the City’s efforts when addressing reasonable government actions. Transportation The City supports government action that: • Deters single occupancy drivers and alleviates local traffic congestion • Supports local and regional public transportation • Regulates technology that diverts traffic into residential neighborhoods • Provides funding for rail grade separations, rail efficiency improvements, and other means of reducing the local impacts of regional transportation systems Environmental The City supports government action that: • Reduces GHG emissions • Reduces airplane noise, health impacts, and/or airplane emissions • Promotes residential and vehicle electrification programs 9.a Packet Pg. 97 The City of Palo Alto’s 2021 Federal and State Legislative Guidelines Page 2 of 3 • Promotes the use of renewable resources, water conservation, and the flexible use of existing resources • Supports a statewide ban on polystyrene containers and packaging materials • Provides opportunities for staff to work with the San Francisquito Creek Joint Powers Authority and other regional stakeholders in efforts to improve the creek’s watershed and floodplain • Supports efforts to protect local communities from sea level rise and other impacts of climate change • Supports proper disposal of recyclables once removed from Palo Alto Financial The City supports government action that: • Supports the long-term stability of CalPERS and the ability of local governments to mitigate and manage with flexibility its pension obligations • Protects the funding sources and levels of City services • Provides for COVID-19 related expenses and revenue losses • Supports the continued deductibility of tax-exempt municipal bonds and the restoration of Advance Refunding of Tax-Exempt Municipal Bonds Public Employment The City supports government action that: • Preserves local government’s ability to manage its own employment issues, including, but not limited to hiring, evaluating, disciplining, and/or terminating and negotiating collective bargaining agreements with employees’ representatives Technology The City supports government action that: • Supports reasonable regulatory efforts surrounding policies regarding cybersecurity, drones, shared mobility services, returning to Obama-era net neutrality regulations, and smart city initiatives Housing The City supports government action that: • Supports reasonable housing policies that recognize local autonomy to maintain the local public process and preserve local government’s ability to determine land use policies and development standards 9.a Packet Pg. 98 • Provides funding for (a) affordable housing, (b) homelessness, and (c) infrastructure (such as parks, utilities, roads, and transit) required to support the increased housing production • Fosters reasonable ratios between jobs and housing • Supports the development and implementation of efficient and environmentally sustainable land use and building practices Police The City supports government action that: • Supports efforts which seek to modify policing services, including but not limited to alternative public safety models and funding to address community mental health issues, expansion of requirements regarding police data and rules regarding prior employment information transparency, and expansion of data and communications including radio encryption. Other The City supports government action that: • Updates, implements, and refines processes, services, and programs affecting the City. This includes, but is not limited to, public safety reform efforts and streamlining reporting mandates • Protects individual privacy and allows the City to safeguard customer information • Provides for the equal treatment of all individuals • Allows the City to support the collaborative work of regional partners, trade associations, other local governments and organizations, and Joint Powers Authorities 9.a Packet Pg. 99 Attachment B Utilities Legislative Policy Guidelines: 2022 Update City of Palo Alto Utilities Department (CPAU) staff will use the below guidelines as well as the City’s guidelines to help determine any advocacy position or action on Utilities-related issues. Formal advocacy, such as submitting written letters or comments and meeting with policymakers and/or staff, requires the approval of the Utilities Director or his designee. 1. Seek to preserve local government flexibility, discretion, accountability, and oversight of matters impacting utility programs, services, activities, and rates. Oppose action that could hamper or minimize this flexibility or discretion. 2. Where possible, seek funding and program incentives. 3. Advocate for reasonable government action with minimal customer impact that allows for flexibility and implementation feasibility. 4. Advocate for locally-designed conservation or efficiency programs. Support reasonable State conservation or efficiency requirements that consider local populations, environment, and resources. 5. Inform state and federal policymakers about CPAU’s current programs, services, goals, and reporting requirements. 6. Oppose unnecessary, unreasonable, impractical, or costly rates or mandates. 7. Collaborate with and support the efforts of regional agencies and associations whose goals align with ours. 8. Advocate for fair cost allocation and support the principle of beneficiary pays. 9. Support efforts to maintain or improve the security and reliability of our infrastructure. 10. Support government action that cost effectively reduces greenhouse gas emissions. 11. Promote locally-designed residential and commercial electrification programs. 12. Support government action allowing CPAU to maintain customer confidentiality. 9.b Packet Pg. 100 City of Palo Alto (ID # 13801) City Council Staff Report Meeting Date: 2/7/2022 City of Palo Alto Page 1 Title: Discuss the FY 2022 Mid -Year Budget Review and Approve the Following: 1) FY 2022 Budget Amendments in Various Funds, and 2) Amendments to the FY 2022 Table of Organization to Add 11.00 FTE Positions From: City Manager Lead Department: Administrative Services Recommendation Staff recommends that the City Council review, discuss, and act on the following items for consideration: 1) Amend the Fiscal Year 2022 Budget Appropriation for various funds and various capital projects, as identified in Attachment A and Attachment A, Exhibit 1 (requires a supermajority, 2/3 approval); and 2) Amend the FY 2022 Table of Organization in Attachment B consistent with the budget amendments in Attachment A. Executive Summary This report continues the City Council’s discussions on the City’s financial situation and fiscal outlook. While the information contained in this report share some short-term positive news, the City’s long-term financial sustainability continues to be an important focus and priority. As outlined in the FY 2023-FY 2032 Long-Range Financial Forecast, the City remains unable to restore services to pre-pandemic levels. However, the recommendations contained in this report recognize the unsustainable resource levels and makes strategic investments in key areas as well as City Council priorities. The City’s fiscal sustainability strategy continues to be addressed through a series of Council considerations and actions both contained within the City’s budget process, including the Mid- Year budget recommendations set forth in this report, and through the City’s Community and Economic Recovery plan progress and adoption of the recent Long-Range Financial Forecast. It should be noted that several actions have come before the Council and more are planned over the next five months. These series of conversations together work towards the important work of addressing the City’s long-term structural budget realities. 10 Packet Pg. 101 City of Palo Alto Page 2 • Ongoing: Progress continues on the City’s Community and Economic Recovery Plan • September 2021: Community and Economic Recovery plan Economic Development actions approved • October 2021: Q1 Preliminary Financial update approved • December 2021: Q1 Financial Status approved and review of the City’s Long-Range Financial Forecast • January 2022: Potential local tax ballot measure actions adopted • January 2022: Approved City’s Long-Range Financial Forecast • February 2022: Consideration of Mid-Year Budget recommendations • February/March 2022: 2nd Polling on potential local tax ballot measure • March/April 2022: Local tax ballot measure update following focus group outreach • April/Early May 2022: Release of the Proposed FY 2022-23 Budget • May 2022: 3rd Polling on potential local tax ballot measure • May/June 2022: FY 2022-23 Budget hearings and community outreach and engagement • June 2022: FY 2022-23 Budget Adoption • June 2022: Potential local tax ballot measure actions • June 2022: Economic Development contract approval These general steps outlined above further the City Council’s progress to address the City’s long-term financial sustainability to maintain and enhance a high quality of City services. Each year staff bring forward recommendations to adjust the budget as part of the Mid-Year Budget review. . In light of the cautiously optimistic economic outlook previously discussed with the City Council as part of the Preliminary Q1 Financial Status Report (CMR 13439), staff have modified this FY 2022 Mid-Year Budget Review to be a more robust and significant action for review as directed by the City Council. Significant adjustments are recommended to realign the FY 2022 budget with current projections and proactively fund reinvestment activities in FY 2022 and beyond to address the most immediate needs of the City and its residents. The budget appropriation actions require a supermajority approval by the City Council (PAMC 2.28.080(c)(1)). Staff continues to actively report the status of the City’s finances considering the ongoing uncertainties from the pandemic and related economic challenges. The City has adapted operations to best support and serve the community, however, these changes impact both the cost of delivering City services and the revenues that pay for them (both taxes and fees). Staff continues to manage resource availability and demands for extreme flexibility and nimbleness in an environment that requires increased resources to deliver the same quantity of service in modified ways to ensure the safety of the community and employees. Although the economic outlook is more positive than it was a year or even six months ago, this report is being written as the Omicron variant of the COVID-19 virus is again increasing the number of cases around the world. Currently, this wave has not resulted in restricting daily 10 Packet Pg. 102 City of Palo Alto Page 3 activities to levels seen at this time last year; however, it is important to reiterate that there remain several risks and uncertainties, including: • The pace of consumer confidence in the economic recovery, and its stability and safety; • The length and pace of the recovery period; this will significantly impact the City’s most sensitive tax bases; • The structural changes as a result of the societal adaptations due to COVID-19, including impacts to daytime population, whether it be workers, students/faculty/staff at Stanford University, or changes to the City’s resident population. The City continues to adjust to the economic impacts of the pandemic while being mindful of the opportunity to reinvest in the most immediate needs of the City as a result of the more positive economic indicators discussed in the FY 2023-2032 Long Range Financial Forecast (LRFF) (CMR 13800). Included in this report are updates on the status of major tax revenue estimates in the FY 2022 operating budget, and appropriate funding for immediate needs to be addressed in FY 2022, rather than waiting for the FY 2023 budget process. This report contains: (a) several technical adjustments that are recommended to realign the FY 2022 budget with current projections, (b) reinvestment of funds for programs impacted by the COVID-19 pandemic, and (c) a preliminary 2nd Quarter Financial status. This report is organized as follows: • FY 2022 Mid-Year Budget Adjustments in the General Fund o Technical Adjustments o Reinvestment Actions o Adjustments to the Table of Organization • Preliminary Q2 Financial Status: o General Fund o Other Funds o Capital Funds • Timeline and Next Steps In these sections, adjustments to realign the FY 2022 Budget are recommended to work to strategically adjust revenues which are tracking higher than the conservatively positioned adopted levels and reinvest expenses for activities and services impacted as part of the FY 2022 budget process. The balancing strategy works to continue the practice of funding ongoing activities with ongoing revenue sources to preserve reserves to the extent possible, however, it should be acknowledged that there is some use of reserve funding in excess of target levels in alignment with the Council balancing strategy for the FY 2022 Adopted Budget . Staff will continue to monitor these estimates and may bring forward a year-end budget adjustment report in June with any additional refinements to budgeted levels based on the most current information available. Background 10 Packet Pg. 103 City of Palo Alto Page 4 As discussed in the FY 2023-2032 Long Range Financial Forecast (LRFF) (CMR 13800), the FY 2022 Mid-Year Report brings forward items that are more than just ministerial in order to address Council direction to begin reinvestment in the City as a result of the cautiously optimistic economic outlook. However, this practice is not expected to be ongoing, rather an adjustment to accommodate the uncertainty the organization continues to face. This report focuses on recommended changes to the FY 2022 Operating and Capital Budgets. Where possible, budget change recommendations are brought forward for City Council consideration as part of the approval of the Mid-Year Budget Report to consolidate requests and streamline changes to budget appropriations. These adjustments are necessary as revenues and expenditures vary from the original budget plan for many reasons, including, but not limited to, changes in economic factors, project estimates and scope, and City Council policy and direction. The Mid-Year Budget Report reflects adjustments for prior City Council approved direction, clean-up actions based on FY 2021 actual experience or current FY 2022 actual activities. The FY 2022 budget extended reductions taken in FY 2021 to address the loss of approximately $40 million in General Fund tax revenues resulting from the COVID-19 pandemic (CMR 11315). To align expenditures with continued lower revenue in FY 2022, staff and resource reductions were unavoidable. As a result, nearly $20 million in service and staffing reductions were included in the FY 2022 budget on an ongoing basis. Although these reductions were needed, the City continued to focus on services with the greatest community impact, maintaining core City services, and managing vulnerabilities and risks associated with a shrinking organization. The FY 2022 Adopted budget balancing strategy also used one-time Federal funding and one- time use of the General Fund Budget Stabilization Reserve to mitigate further and more steep service reductions. The continued reduction of $20 million in services reflects an approximate 10% decline from the General Fund pre-pandemic level. As part of the Preliminary Q1 FY 2022 Financial Status Report (CMR 13439), staff was optimistic that revenues would meet or exceed FY 2022 Adopted Budget levels and recommended several adjustments to begin to realign resources with the priorities identified by the City Council after the FY 2022 Adopted Budget. These adjustments were funded by reserves that were established as part of the Adopted Budget to anticipate unbudgeted needs. Below is a summary of the position changes and funding adjustments approved by the Council. Positions • 2.00 FTE Assistant to the City Manager positions to add resources for City Council priorities such as housing support initiatives and economic development. • 1.00 FTE Administrative Associate III position to restore front desk reception staffing at the Development Center, in alignment with increased activity levels. • 1.00 FTE Public Safety Communications Officer position to restore management resources for dispatch staff and operations. Budget Adjustments 10 Packet Pg. 104 City of Palo Alto Page 5 • Funding for Council priorities: Ballot Measure Consultant Contracts and Legal Counsel ($250,000), Economic Development Coordination and Management ($150,000), Support for Unhoused Services and Emergency Shelter Operations ($550,000). • Support for administration due to changes in service levels and adaptation to COVID-19 recovery: Geographic Information System (GIS) Software Support ($125,000), additional City Hall Lobby Support ($100,000), Development Center Front Desk Staffing ($65,000), and Public Safety Communications Management ($120,000). • Proactive funding of the Reserve: Utilities Transfer Litigation (Equity Transfer) ($4.0 million). Additionally, forecasts for FY 2023 and beyond have been discussed with the City Council to assist in providing a longer outlook beyond June 30, 2022, and to begin work on planning for FY 2023 and the continued contraction of available resources. Prior staff reports providing various fiscal updates for Council deliberations are below. However, this does not include informational items that have been distributed for quarterly reporting, such as investments. • September 21, 2021, Finance Committee (CMR 13440): Accept CalPERS Pension Annual Valuation as of June 30, 2020 • October 25, 2021, City Council (CMR 13439): Preliminary Q1 Fiscal Year (FY) 2022 Financial Status and Amendments in Various Funds and the Table of Organization to add 4.00 FTE Positions • November 2, 2021, Finance Committee (CMR 13499): Receive and Discuss Report on Public Safety Long Term Financial Trends • November 30, 2021, Finance Committee (CMR 13501): Recommendation to the City Council to Approve the Fiscal Year (FY) 2021 Annual Comprehensive Financial Report (ACFR) and FY 2021 Budget Amendments in Various Funds • December 7, 2021, Finance Committee (CMR 13502): Review and Recommend that the City Council Accept the FY 2023 – FY 2032 Long Range Financial Forecast (LRFF) and FY 2023 Budget Development Guidelines • December 7, 2021, Finance Committee (CMR 12394): First Quarter Financial Report FY 2022 • January 10, 2021, City Council (CMR 13800): Review and Accept the FY 2023 – FY 2032 Long Range Financial Forecast (LRFF) and FY 2023 Budget Development Guidelines • January 24, 2021, City Council (CMR 13876): Approval of the FY 2021 Annual Comprehensive Financial Report (ACFR); and Amendment of the FY 2021 Budget in Various Funds As discussed with the City Council on January 10 in reviewing potential financial scenarios, data is gathered and reviewed throughout the fiscal year. Discussion This item serves as a continuation of the many touch points as the City balances responding to emergent priorities with following through on established commitments. This report highlights several areas of staff work ahead and outlines next steps and timing for a series of City Council 10 Packet Pg. 105 City of Palo Alto Page 6 conversations planned to focus on fiscal monitoring, community and economic recovery, and more. Further strategic work continues aside from the financial reporting discussed above, focused on a Community and Economic Recovery Strategy as well as actively working on a potential tax ballot measure for the November 2022 General Election with the Council and Finance Committee. Findings and recommended adjustments in this report are based on the data available at the time of reporting and reflect preliminary 2nd Quarter financial activity in FY 2022. Final Q2 data will not be available until the end of March 2022. FY 2022 Mid-Year Budget Adjustments The following is an overview of the status for the General Fund, Enterprise Funds, and other funds including recommended budget adjustments as they pertain to the City’s FY 2022 Operating and Capital Budgets. Overview of Mid-Year Balancing Strategy The General Fund ended FY 2021 with funding in excess of the 18.5% Budget Stabilization Reserve (BSR) for FY 2022. The BSR is currently at $43.3 million or $4.6 million above the 18.5% Council recommended target. Use of this excess BSR funding is recommended to fund actions in this memorandum. In addition to this funding, a few of the major tax revenue categories are tracking at or above the FY 2022 budget, most significantly Property Tax. An adjustment to Property Tax revenue is recommended to align the budget with current projections for this category, and staff will continue to monitor other more volatile revenue sources. The following table outlines the major drivers of the General Fund mid-year recommended balancing strategy to offset the collective impact of these activities: Table 1: General Fund Mid-Year Adjustments and Balancing Solutions Summary of General Fund Adjustments Net $ Impact (Cost)/Benefit Reinvestment Actions: Neighborhood, Community and Library Services $(0.1) M Public Safety $(1.2) M Planning and Transportation Services $(0.2) M Infrastructure and Environment (Sustainability and Climate Action Plan (S/CAP) costs in Enterprise Funds) - Internal Services/Strategic Support $(0.3) M Subtotal Reinvestment Actions: $(1.8) M Technical Adjustments: Major Tax Revenues (Property Tax) $2.0 M Department Revenues (Foothills Preserve Entry Fees, County Task Force, Other Grants/Donations) $(0.2) M Golf Course Revenues and Contract Services Alignment $(0.1) M Supplemental Pension 115 Trust Contribution $(2.0) M 10 Packet Pg. 106 City of Palo Alto Page 7 (Approximately 50% of the excess FY 21 Budget Stabilization Reserve) Utility Equity Transfer $(0.3) M Public Safety Employee Appreciation Leave $(0.4) M Consultancy Services (Project Homekey, OPEB valuation, inspections and application processing) $(0.5) M Code Enforcement Litigation – Edgewood Plaza $(0.4) M Gas Commodity Purchase/Utility Allocated Charges $(0.1) M Subtotal Technical Adjustments $(2.0) M Total Net Impact General Fund Mid-Year Adjustments $(3.8) M Recommended Use of Reserves Development Services Reserve $(0.2) M Use of Budget Stabilization Reserve (BSR) (BSR remains at 19.0% and $1.0 M above the 18.5% target level) $(3.6) M Recommended Use of Reserves $(3.8) M Reinvestment Actions, Recommended Adjustments to the Budget and Table of Organization This report includes budget adjustments, grouped by service area, to continue to realign resources with the priorities identified by the City Council after the FY 2022 Adopted Budget. Major changes are recommended as directed by the City Council and/or recommended by staff are below, and all transactions can be found in greater detail in Attachment A. It should be noted that recommended budget adjustments have been prorated for the remainder of the fiscal year, or approximately five (5) months. Neighborhood, Community and Library Services: $46,000 est. revenue $208,000 expense 0.25 full-time; 0.48 part-time staffing The Community Services Department has resumed most programming and operations as public health restrictions continue to ease. Community demand for classes has returned with the desire and willingness for in-person participation, though some programs and classes continue to be offered in both virtual and in-person formats. At this time, several programs and classes are experiencing high demand and sell out or result in waitlists. Therefore, this report includes staffing and other reinvestments to facilitate additional classes and programs to meet higher demands in areas such as child and youth-oriented ceramics, and children’s spring and summer camps. Libraries are expected to continue to operate at reduced hours while the department completes a community needs assessment and grapples with impacts of COVID-19 on staffing and consequently facility availability with a focus on safety. This assessment will focus on staffing and operating strategies and will inform the development of a new service-model that best meets the needs of the community. Additional resources are expected to be contemplated as part of the FY 2023 Proposed Budget regarding library hours. Additional actions are included in this report to restore funding for Library collections, and parks maintenance and landscaping to pre-pandemic levels. Public Safety Services $0 est. revenue $1.2 M expense 1.00 full-time; 0.00 part-time staffing 10 Packet Pg. 107 City of Palo Alto Page 8 The elimination of the Deputy Director and Communications (Dispatch) Manager positions in FY 2022 has created significant operational disruptions throughout the Police Department. Actions were taken in the first quarter (Q1) FY 2022 report to restore the Communications Manager to provide direct management of dispatchers. This report includes actions to restore the Deputy Director of Technical Services to oversee Communications, Records, and Technical Support units. This position will play a critical role in the configuration and moving of all communications, telecommunications, radio, and other equipment to the new Public Safety Building project. Additionally, this report includes recommendations in the Fire Department to purchase a temporary training facility, pilot a paramedic training certification program, and provides funding for promotional opportunities for sworn employees. Recruitment and retention are top priorities in the immediate term for the Fire Department as well as continuing to review and tighten operations for Fire Inspection services. To support these activities, incremental investments are recommended in this Mid-Year Report including funding for hiring of new firefighters (additional information below), a temporary training facility, and support for promotional processes. These investments are all focused on ensuring the Department can continue to provide suppression and rescue services for the City while meeting necessary staffing levels and training requirements. The department is currently reviewing its management structure among suppression, prevention, and support roles and expects to have recommendations as part of the FY 2023 Proposed Operating Budget to realign and stabilize the executive management structure. Planning and Transportation Services: $0 est. revenue $159,000 expense 1.00 full-time; 0.00 part-time staffing This report includes City Council action at the October 25, 2021 meeting to add a Code Enforcement Officer position to investigate inquires, requests, and complaints, including leaf blower concerns by the community. With this addition if approved, the Code Enforcement Team will be comprised of one (1) Code Enforcement Officer and one (1) Code Enforcement Lead. This report also includes recommendations to increase capacity of the Building and Fire Inspection Programs and Planning application processing, resolves outstanding code enforcement litigation in light of recent court decisions, and recognizes grant funding in support of the Housing Element update. For the Office of Transportation, this report recommends adjustments in Safe Routes to School contract funding for the conversion of a longtail cargo bike into a mobility information kiosk, to provide information and materials on upcoming active transportation infrastructure projects and Safe Routes to School education, and to engage in mobility-related conversations with members of the public who might not otherwise attend community meetings. Additional funding is included for the reclassification of a 1.00 FTE Traffic Engineering Lead to a 1.00 FTE Senior Engineer for the management of complex engineering design and construction projects related to roadways, as the duties of the position now require professional certification as an engineer. Information on the Parking Funds can be found in the Special Revenue Fund section of this report. 10 Packet Pg. 108 City of Palo Alto Page 9 Infrastructure and Environment: General Fund All Funds $0 est. revenue $42,000 expense $0 est. revenue $425,000 expense -0.09 Full-time Staffing 5.25 Full-time Staffing Resources for contractual work to clear brush and vegetation along the road in order to mitigate fire danger in the foothills area. Although a number of adjustments for S/CAP work are happening in the Enterprise Funds, a complete list of recommendations is included here to summarize them all in one place. Sustainability and Climate Action Plan (S/CAP): The City’s Sustainability and Climate Action Plan (S/CAP) includes a goal to achieve an 80% reduction in carbon emissions from 1990 levels by 2030. Accomplishing this requires behavioral modifications for the community to move away from natural gas towards electric, adopt biking and public transit over individual vehicles, and increasing use of electric vehicles over vehicles with emissions. Various departments (Office of Sustainability, Public Works, Utilities, Office of Transportation) are tasked with achieving these goals and several will have their operations impacted by these changes (Utilities, Planning and Development Services, Fire, Public Works). While discussions about the S/CAP work plan and implementation approach are still underway, these FY 2022 Mid-Year requests represent some of the highest impact resource requests related to S/CAP communications, beginning to address the impact of electric system infrastructure upgrades, and beginning to address non-residential building electrification. More detailed information about specific changes in each fund can be found in Attachment A. • The Office of Sustainability in the Public Works Department requires additional staffing (net 1.25 FTE) to manage S/CAP plan development, community engagement, leadership of the inter-departmental Sustainability Leadership Team, and sustainability partnerships with other agencies, nonprofits, and inter-agency working groups. The higher level of attention to the S/CAP and the ambitious goals have required an expanded level of effort, including but not limited to a greater number of partners, more engagement, and extremely ambitious goals that require increased management attention. Staffing adjustments include reclassifying a 0.75 FTE Management Analyst position to a 1.00 FTE Manager Environmental Control Program and adds a 1.00 FTE Environmental Specialist position. This work will be supported by the General Fund and various Enterprise Funds. • The Utilities Department recommends additional staffing (net 4.00 FTE) to assess and upgrade the electric distribution infrastructure and develop electrification programs for residential and non-residential customers, including developing custom partnerships to address major employer building electrification and commuter emissions. Staffing adjustments consist of 1.00 FTE Electric Project Coordinator and 3.00 FTE Electric Project Engineers for increasing workload capacity in the Electric engineering and operations project management work functions; 1.00 FTE Utilities Programs Services Manager to focus on commercial energy efficiency and electrification; and 1.00 FTE Senior Engineer for technical oversight and scaling up the electrification program. These position additions 10 Packet Pg. 109 City of Palo Alto Page 10 are offset by the elimination of 1.00 FTE Metering Technician and 1.00 FTE Power Engineer. This work will be supported by the Electric Funds. Internal Services/Strategic Support: $250,000 est. revenue $545,000 expense 1.00 full-time; 0.96 part-time staffing The Human Resources Department continues to provide support for COVID-19 activities and devoting resources to the prioritization and recruitment of essential positions. The City Attorney’s Office is pursuing additional staffing capacity and employee development by recommending reclassification of 2.00 FTE Deputy City Attorney positions into 2.00 FTE Assistant City Attorney positions. This will allow junior level attorneys the opportunity to work on higher level projects and continue to grow with the City as their years and knowledge increase. The Information Technology department recommendations can be found in the Internal Service Funds section of this document. As an internal service fund, costs for the Technology Fund are allocated across the City and the General Fund is responsible for $432,000 of the costs. Development Services related Technology expenses account for $250,000 of these costs and are offset by increased development revenue. Position/Table of Organization Changes: Critical staffing challenges remain citywide. This report includes recommendations to add 11.00 full-time and 0.96 part-time positions. This is in addition to the 9.00 FTE added in prior Council actions subsequent to the FY 2022 budget adoption in CMR 13439 (4.00 FTE) and CMR 13643 (5.00 FTE). The cumulative impact of current year staffing additions previously directed by Council and the recommendations in this report increase full-time staffing levels in the General Fund Table of Organization from the FY 2022 adopted level of 506.80 FTE to 519.46 FTE (956.00 FTE to 976.00 FTE Citywide). A restated Table of Organization with all full-time position actions taken after the FY 2022 Adopted Budget can be found in Attachment B. Technical Adjustments and Previous Council Direction This report includes actions that are technical in nature and are needed to align budget with current trends, and previous direction approved by the Council. Major changes are recommended as directed by the City Council and/or recommended by staff are below, and all transactions can be found in greater detail in Attachment A. Department Revenue and Major Tax Revenue: $1.8 M est. revenue $66,000 expense Staff evaluated departmental and major tax revenue through Q2 and recommends a number of actions that result in a net $1.8 million increase. As noted in the Q1 Financial Report, Property Tax revenue is trending higher than budgeted in FY 2022, and a $2.0 million increase is recommended. Other adjustments in this area include reductions to Foothills Park entrance fees due to connectivity issues with an onsite payment kiosk, reduction of revenue from Santa Clara County for decreased participation in the Regional Auto Theft Task Force, and recognition and appropriation of funds for various grants and donations. 10 Packet Pg. 110 City of Palo Alto Page 11 Golf Course Services: $258,000 est. revenue $362,000 expense Contract expenditures increased to reflect amounts owed to the management company including (a) $83,000 for a 3 percent allowable annual increase in service costs; and (b) $280,000 for 20 percent of the calculated FY 2021 difference between Gross Revenue and Target Revenue. These expenditures are partially offset by a revenue increase based on current projections for FY 2022 Golf Course operations. Supplemental Pension Trust Contribution: $0 est. revenue $2.0 M expense Increase the contribution to the Section 115 Pension Trust fund by $2.0 million to bring the total principal contributions to $39.3 million ($26.1 million from the General Fund). Staff will work to true up proportional contributions from other funds as part of the FY 2022 year-end process. This reflects approximately 50% of the excess BSR from FY 2021, and is in alignment with strategies outlined in the Council Approved Pension Funding Policy. Utility Equity Transfer: ($349,000) est. revenue $0 expense This action reduces the equity transfer to the General Fund from the Electric ($160,000) and Gas ($189,000) Funds in FY 2022 as a result of lower than anticipated fixed assets in FY 2021. This action is in alignment with the FY 2021 Annual Comprehensive Financial Report (ACFR) as of June 30, 2021 (CMR 13501). Public Safety Employee Appreciation Leave: $0 est. revenue $400,000 expense The City Council approved three days of employee appreciation leave for City staff on December 13, 2021. Due to the nature of work in the Police and Fire Departments to provide essential services and emergency response, many employees were unable to take the leave time and the hours were cashed out as compensation in their paychecks in early January 2022. This funding will right-size the departments for these expenses. Other departments are anticipated to be able to absorb these costs through vacancy savings. Consultancy Services: $0 est. revenue $515,000 expense Funding for consultant work is needed to accomplish some administrative services and planning and development related tasks in a timely manner in FY 2022 as directed by Council or required by regulations. Project funding includes: support Project Homekey real estate work, complete the bi-annual Other Post-Employment Benefits (OPEB) actuarial valuation report; increase capacity for Building and Fire Inspections and planning application processing. The cost for inspections will be funded out of the Development Center Reserve. Code Enforcement Litigation-Edgewood Plaza: $0 est. revenue $353,000 expense Based on the Court of Appeal's decision on Edgewood Plaza, the City is obligated to refund administrative penalties that were previously collected, with interest. Gas Commodity Purchases/Utility Allocated Charges: $0 est. revenue $82,000 expense Gas commodity purchases increased in the Gas Fund consistent with the preliminary gas supply forecast, which reflects fluctuating market prices and anticipated demand. This action aligns revenue in the Gas Fund and City gas expenses accordingly. 10 Packet Pg. 111 City of Palo Alto Page 12 Proposed Balancing Solutions With the approval of these amendments the BSR would be reduced by $3.6 million. The projected ending balance of the General Fund Budget Stabilization Reserve is anticipated to be $39.7 million, which is above the City Council recommended 18.5 percent level of $38.7 million by $1.0 million. In order to fund contract expenses for consulting services in the Planning and Development Services Department to increase the capacity of both the building and fire inspection programs. $240,000 will be used from the Development Services reserve. This will reduces that reserve to approximately$2.3 million. Other Funds Adjustments The Technology Fund will add 2.00 FTE Senior Technologists to provide enhanced security/network management and GIS capacity, CODE42 software to improves security of staff technological devices and data, FME Safe software to allow for multiple GIS licenses in all City departments, Laserfiche software to serve as a searchable record repository for permanent City generated records, and contract expenses to replace the City's current public meeting agenda management system. These costs will be allocated across the City’s departments and funds in alignment with the allocation methodology used as part of the FY 2022 Adopted Budget. More details for these adjustments can be found in Attachment A. Preliminary 2nd Quarter Financial Status: Operating Budget General Fund Overall, the General Fund is tracking at or above adopted estimated revenues and at or below adopted expenses. Based on the uncertainty of impacts from new COVID-19 variants, consumer behaviors continue to evolve, impacting the financial forecasts. As a result of the City Council’s leadership and adoption of a fiscally conservative budget, the identification of critical priority projects, and current projected financial trends, staff have included in this report recommended adjustments to the FY 2022 budget. Although economic trends and data continue to be uncertain, staff believe that these recommended adjustments are measured and necessary. General Fund: Revenues The FY 2022 Adopted Operating Budget approved a $206.5 million estimate for revenue sources, of which $81.5 million has been collected to date, or 39 percent of the budgeted estimate. The overall tax revenue estimates in the FY 2022 Adopted Budget remain relatively constant to FY 2021 Adopted Budget levels of approximately $110 million. Adjustments to realign revenue estimates such as increasing estimates for Sales Tax receipts and lowering estimates for Transient Occupancy Tax receipts were adopted in FY 2022 to align with actual activities in FY 2021. Highlights of current data on major revenue sources are included below. Overall, staff is optimistic that revenues will meet or exceed FY 2022 Adopted Budget levels and will continue to monitor results closely. 10 Packet Pg. 112 City of Palo Alto Page 13 Property Tax The FY 2022 Adopted Budget assumed an estimate of $51.2 million, a $0.8 million or 1.5% decrease from the FY 2021 budgeted level of $55.0 million. Property Tax receipts of $56.6 million were received in FY 2021 due to higher than anticipated assessed value growth and a favorable settlement of the calculation for excess Educational Revenue Augmentation Fund (ERAF) distributions1 contributed to these increased receipts. Consistent with the County of Santa Clara Assessor’s Office, revenues are expected to meet or exceed FY 2022 budget levels due to excess ERAF of approximately $1.7 - $2.0 million from the favorable resolution regarding Excess ERAF distributions. In November 2021, the County of Santa Clara notified the cities that the California School Boards Association and its Education Legal Alliance filed a lawsuit against the Controller of the State of California arguing that the settlement reached with the counties is unlawful. The County estimates that 20 percent of ERAF in FY 2022 is subject to this litigation. Property Tax is anticipated to generate more than the budgeted $51.2 million in FY 2022 and staff recommends increasing the FY 2022 budget by $2.0 million in this report. Sales Tax The FY 2022 Adopted Budget included an estimate of $28.2 million, an assumed growth of 12.6% from the FY 2021 budgeted level of $25.0 million. Actual Sales Tax receipts of $29.1 million in FY 2021 were above year end estimated levels; however, overall receipts remained 20% below pre-pandemic actuals of $36.5 million in FY 2019. In the Preliminary Q1 Financial Report, the City’s sales tax consultant expected receipts to exceed FY 2022 budgeted levels by $2.5 to $3.5 million. However, the consultant recently revised their estimate to lower anticipated receipts in FY 2022 due to a recent slow-down of the economy in this area. It is important to note that typically during a downturn period, the consultant is more optimistic and staff continue to evaluate financial impacts of the changing economic base in Palo Alto. Transient Occupancy Tax (TOT) The FY 2022 Adopted Budget assumed an estimate of $8.4 million, a 74.5% increase from FY 2021 actual receipts of $5.2 million or $3.6 million above. FY 2021 actual receipts were slightly higher than revised budget levels of $4.8 million by $0.4 million but remained significantly lower than pre-pandemic actuals of $25.7 million in FY 2019. This revenue remains extremely low compared to typical levels, up to a 90% reduction or more over the course of the pandemic. Current receipts indicate that this revenue category continues to have robust growth from the unprecedented lows seen during the pandemic; optimistically, if current activity levels continue through the full fiscal year, staff expects revenues to exceed FY 2022 budget estimates. However, this revenue source continues to remain volatile and no adjustments to the budget are recommended at this time. Actual receipts as of November 2021 are over 200 percent compared to FY 2021; however, due to the on-going surge in COVID-19 and the economic uncertainty this has created, staff is conservatively forecasting for the remainder of FY 2022. Included in the capital portion is the revenue from the two new hotels (AC Hotel Palo Alto and Hotel Citrine Palo Alto). 10 Packet Pg. 113 City of Palo Alto Page 14 The open hotels average daily room and occupancy rates, as of November 2021 were $181 per day and 59.6 percent, respectively. For the open hotels, occupancy percentage ranges from 31.0 percent to 96.1 percent. Year-over-year (for the same period), daily average room rates increased by half, from $117 per day to $181 per day, while the occupancy rate has increased from 40.2 percent to 59.6 percent. Documentary Transfer Tax (DTT) The FY 2022 Adopted Budget assumed an estimate of $7.1 million, a 3.8 percent increase from the FY 2021 adjusted level of $6.9 million or $0.3 million above. FY 2021 experienced record receipts of $10.6 million in this category, significantly above adjusted budget levels by $3.7 million. This high level of receipts was primarily attributed to six large commercial transactions during the year. To date, receipts of $4.6 million are approximately 65 percent of the budget. Staff will continue to monitor these receipts closely as this revenue source is highly volatile and dependent on sales volume and the mix of commercial and residential sales. Therefore, significant fluctuations can occur month to month depending on real estate transactions. As in past years, this revenue source is challenging to forecast since it is highly dependent on sales volume and the mix of commercial and residential sales. Although the total value of these transactions has decreased by 4.6 percent, the number of transactions through December 2020 (365) are running significantly higher than those through December 2019 (285). A proposed $2.2 million revenue budget increase is included in Attachment A to account for this increased activity and estimate moderate sale activity for the remainder for the year. Utility User Tax (UUT) The FY 2022 Adopted Budget assumed an estimate of $14.4 million, a 2.1 percent increase from the FY 2021 adjusted level of $14.1 million or $0.3 million above. FY 2021 receipts of $14.6 million were higher than the adjusted budget level by $0.5 million. Revenue in this category is impacted by consumption levels and has experienced reductions in prior periods due to water reduction programs and reduced workforces and business closures due to the pandemic. This revenue was showing early signs of recovery as public health orders eased and workers returned to the office; however, with the emergence of the COVID-19 Omicron variant the previous return to office may be slowed. UUT is anticipated to remain in line with overall expectations assumed in the FY 2022 Adopted budget at this time. Charges for Services & Permits and Licenses The FY 2022 Adopted Budget assumed an estimate of $23.9 million in Charges for Services, consistent with the FY 2021 adjusted level. The FY 2022 Adopted Budget assumed an estimate of $8.4 million in permit and license revenue, a 5.9 percent reduction from the FY 2021 adjusted level of $8.9 million or $0.5 million below. Together, these revenue categories make up nearly half of all non-tax revenues. In total, $32.4 million was received during FY 2021, slightly below the revised budget estimates by $0.4 million. These revenue categories consist of charges to Stanford for fire services and paramedic services, fees related to the City’s golf course, arts and science classes, plan check fees, and payments to the City for issuance of Building Permits, Fire Permits, and miscellaneous health and safety-related licenses. Several 10 Packet Pg. 114 City of Palo Alto Page 15 adjustments to revenue in Charges for Service are recommended in this report; however, overall revenues in these categories are in line with activity levels anticipated thus far. Community Services (CSD): CSD has resumed most programming and operations in accordance with the lifting of many State and County Public Health restrictions. At the end of the second quarter, CSD revenue reached 35 percent of levels assumed in the adopted budget, at approximately $4.7 million. The department continues to offer programming as anticipated and detailed in the Winter Enjoy! catalog despite the unpredictable course of the pandemic. This is similar to this same time last fiscal year. Outdoor recreation activities specifically golf, middle school athletics, aquatics at Rinconada Pool, tennis and pickleball have been very popular for the first six months of FY 2022 demonstrating community members’ comfort with outdoor activities during the pandemic. Programming at the Arts Center, Children’s Theatre and special interest classes have begun to take place inside with the rainy weather and have proven to be very popular. Many classes sold out the weekend that Fall and Winter registration opened, and waitlists were established. Lucie Stern continues to exceed revenue targets for facilities rentals, and demand is growing for rentals at Michell Park Community Center and the Art Center. Despite the Omicron variant, Winter classes are taking place in person, with most classes operating as scheduled. CSD has not seen an increase in the number of withdrawals from classes in the Winter 2022 session that began in January 2022, as compared to Fall 2021. CSD anticipates enrollment in Spring classes and Summer camps across all CSD programs will result in achieving budgeted revenue targets in the third and fourth quarter. Golf Course: Golf revenue continues to perform well in the first and second quarter of FY 2022. To reflect this and in alignment with Council direction in June 2021 (CMR 12343), the revenue target is recommended to be raised by $260,000. However, the outlook for the remainder of the fiscal year is dependent upon the COVID-19 pandemic and winter weather. Should Omicron or a different COVID variant bring player hesitancy or necessitate another course closure, the revenue loss per month could be up to $500,000. The multiple atmospheric river rainstorms in December brought heavy rain periods surpassing the Year to Date rainfall of prior drought winters. Should a wet winter continue, there will be fewer days available for ideal golf play and inferior playing conditions. For FY 2023, the department is proposing an assessment of the driving range by a consultant to explore the potential feasibility of expanding with construction of a second deck. The assessment would include revenue potential, operating costs, and use projection. Junior Museum & Zoo (JMZ): The new JMZ opened with its full schedule (Tuesday through Sunday) on December 21. Ticket sales were negatively impacted by the COVID-19 pandemic due to measures taken to improve visitor and staff safety. Admission to the facility was arranged into two sessions per day with a cleaning-closure between sessions, on-line reservations for tickets and member access were strongly encouraged, and the number people allowed into the facility during each session was limited to 250 to enable social distancing. As a consequence, these protocols limited the total maximum visits to 500 per day as compared to a historic visitor count of up to 1,100 visits per day in the old, smaller facility during weekends and the winter holidays. Then in January, the Omicron- wave caused people to stay home and 10 Packet Pg. 115 City of Palo Alto Page 16 visitors decreased. Despite the soft opening and pandemic; however, the JMZ has received an enthusiastic reception. All dates in November and December 2021 sold out. Over 1,000 memberships have sold since memberships went on sale in October 2021, with membership sales on track to reach the FY 2022 goal of 2,000 memberships. The JMZ is experiencing complications in tracking non-membership ticket sales, and CSD does not have the exact count of ticketed sales at this time. CivicRec, the software that CSD uses for class and camp registration, has been challenging to use for ticket sales. CSD is proposing a new ticketing software in the FY 2023 budget proposals that will make ticket purchase and sales reporting significantly easier. Due to its delayed opening, and the pandemic, JMZ revenues are tracking at approximately 10 percent of target, but CSD anticipates that this percentage will significantly increase in the next six months now that the JMZ is open six days per week and Spring and Summer JMZ camps will take place. CSD looks forward to returning to the Finance Committee with a report on JMZ operations and revenues after six months of operations. Development Services: Preliminary FY 2022 Development Services revenue is up two percent compared to last year and is currently at 38 percent of the FY 2022 revenue target. Due to seasonality and significant fluctuations in development activity, staff is unable to anticipate whether this pace will continue into the spring. Department-managed expenses are currently under or on pace to meet the budget. The Department is monitoring this category closely as Development Services strives to remain cost neutral. The table below articulates development services revenues from January through December from 2019 to 2021. Note that Q2 of 2019 is not an accurate pre-Covid baseline comparison as it was a code change year, resulting in the surge of activity in December 2019. Table 2: Development Services Revenue – 2020 vs 2021 Other Revenues 10 Packet Pg. 116 City of Palo Alto Page 17 Rent Forgiveness Program: On June 7, 2021, Council approved a rent forgiveness program (CMR 12234) to forgive three months of rent for active non-profit tenants. Staff is continuing to evaluate applications from tenants to determine eligibility for the program. Funding for this program ($744,000) was reappropriated to FY 2022 in order to limit impacts to rental income revenue in FY 2022. Since the program was established, 31 tenants have applied as of December 30, 2021. The total amount of rent requested to be forgiven by those tenants that have applied is approximately $286,000, with the program culminating on June 30, 2022. General Fund: Expenses Overall General Fund expenses are currently expected to remain within the FY 2022 Adjusted budget levels of $210.6 million. General Fund expenses (excluding operating transfers) for second quarter are 0.5 percent higher than the prior year and are tracking at 45.0 percent of the Adjusted Budget (excluding encumbrances). Salaries and Benefits As a service driven organization, the largest expenses are salaries and benefits. Preliminary salary and benefits expenditures through December 2021 are approximately $64.3 million, or 48.9 percent of the $131.5 million FY 2022 Adopted Budget, compared to $64.1 million in the same period in the prior year. The City continues to maintain vacancies of approximately 121 positions, though this changes frequently, which reflects approximately a 12.6% vacancy rate. When comparing staff capacity to deliver services to the community beyond the authorized staffing levels, looking at December 2020 to December 2021, the City has 40 fewer full-time employees and is approximately 11% below pre-pandemic benefitted employee (typically full- time) counts. If looking at all employees, including part-time staffing from March 2020 (pre- pandemic) to December 2021, the total number of City employees is down over 12%. Use of leaves2 also impacts service capacity. Looking at the six-month period ending December 2021 versus that same period in December 2020, use of leave has increased over 31%. Use of leave in the six-month period ending December 2021 exceeded pre-pandemic holiday season, which included the use of Employee Appreciation Leave. Public Safety Overtime For the Police Department, overtime has tracked higher than expected through Q2 due to backfilling vacancies and adding staffing resources to the 24/7 dispatch center as an operational necessity, as well as servicing a utility team and extra retail patrols. However, the number of workers’ compensation cases and disability days are tracking lower compared to FY 2021. As of this writing, the Department has 11 vacancies: five police officers, four dispatchers, two records specialists, and approximately 10 staff members on various categories of leave. Although Overtime is tracking higher, overall the Department is tracking within budget and anticipates continuing to do this through the remainder of FY 2022. For more information, see Attachment C. Fire Department overtime has also tracked higher than expected, primarily due to vacancies and employees on disability leave. During this time, the Department had six employees on 10 Packet Pg. 117 City of Palo Alto Page 18 leave and six employees separated from the Department, creating 12 effective on-shift vacancies that require overtime backfill. This has generated significant strain on current employees having to work additional backfill overtime. However, the Department is hiring six new firefighters to begin a Joint Fire Academy at the start of the year, which is anticipated to alleviate the need for as much backfill overtime. The number of workers’ compensation cases and disability days are tracking similarly to that of FY 2021. As a result, net overtime cost is higher through Q2 than it was for FY 2021. Actions in this report are recommended to adjust the Department’s overtime budget to address the need for backfill, and at this time the Department anticipates staying within budget in FY 2022. For more information, see Attachment C. General Fund: Budget Stabilization Reserve The General Fund Budget Stabilization Reserve is anticipated to be $39.7 million, which is above the City Council recommended 18.5 percent level of $38.7 million by $1.0 million. Below is a summary of the remaining reserve balances in the General Fund that Council designated as part of the FY 2022 Adopted Budget after adjusting for the recommended uses in this report: • Reserve: Administrative Support $175,000, from $300,000 • Reserve: Strategic Investments $275,000, from $750,000 • Reserve: Transition Costs $515,000, from $1.1 million (it is expected that an additional up to $200,000 will be recommended for executive and contractual recruitment services, to be considered with the contract award at a later date) Other Funds Parking Funds On November 1, 2021, Council approved parking permit pricing adjustments and the expansion of employee permit allocations in City garages and lots (CMR 11795). Staff had projected that demand for employee parking permits in all districts would begin to trend upwards toward pre- pandemic levels and did not anticipate or factor the Omicron variant. A new and major sales cycle began in December 2021 for employee parking permits in all districts (including garages and lots and RPPs). This sales cycle was a restart to the parking programs that have been primarily on hold throughout the pandemic. Unlike prior permit cycles, where a certain level of permits typically sell out within a week or two, permit sales have continued into the new year and a second sales cycle should increase permit sales assuming COVID-19 concerns and/or restrictions are lifted. However, as of January 2022, the anticipated increase in revenue levels has not materialized, demand for permits is down due to the Omicron variant and its effects on local business, including continued remote work, labor supply shortages, and temporary business closures. At this time, sales are down in all programs (see table below). An uptick in sales remains largely dependent upon business/commuter reactions to future COVID effects/variants. It is expected 10 Packet Pg. 118 City of Palo Alto Page 19 that the resident permits that have upcoming sales cycles, should not see a decrease in the same manner that employee permits have. Table 3: Parking Permit Sales as of FY 2022 Q2 Program Inventory Active Permits % Sold Residential Parking Permits 660 370 56% University Ave. 3,878 1,670 43% California Ave. 1075 361 34% Internal Service Funds Technical adjustments in several internal service funds such as the General Benefit Fund, the General Liabilities Fund, and the Retiree Health Care Fund are recommended to align budget with current estimates. More details for these adjustments can be found in Attachment A. The Technology Fund will add 2.00 FTE Senior Technologists to provide enhanced security/network management and GIS capacity, CODE42 software to improves security of staff technological devices and data, FME Safe software to allow for multiple GIS licenses in all City departments, Laserfiche software to serve as a searchable record repository for permanent City generated records, and contract expenses to replace the City's current public meeting agenda management system. These costs will be allocated across the City’s departments and funds in alignment with the allocation methodology used as part of the FY 2022 Adopted Budget. More details for these adjustments can be found in Attachment A. The Vehicle Replacement and Maintenance Fund will be augmented to purchase several new vehicles for Code Enforcement activities, Airport grounds maintenance, and replacement of a Police vehicle that was totaled as a result of an accident. More details for these adjustments can be found in Attachment A. Enterprise Funds Mid-year actions being recommended in these funds are primarily related to the alignment of the Utilities Department budgets with current market conditions for revenues and expenses related to the purchase of commodities and the operation of utilities. The actions recommended for FY 2022 mid-year will align revenues and expenses for the maintenance contract for the cooperatively owned back-up generator (COBUG); contract for tree and vegetation clearing from the overhead electric distribution system; Fiber Fund revenue projections; interfund transfers for the Gas and Electric Fund Utilities Equity Transfers; Electric and Gas commodity costs; and S/CAP electrification initiatives as detailed above in the Reinvestment Actions Infrastructure and Environment section of this report. Adjustments in the Airport Fund are recommended to improve the ability to manage airport operations, revenue collection, and facility maintenance needs through the purchase of a new software system. In addition, the purchase of a tractor to maintain the grounds at the airport is 10 Packet Pg. 119 City of Palo Alto Page 20 recommended to replace the tractor that is currently leased. The costs for these actions are mostly offset by federal grant funds. Preliminary 2nd Quarter Financial Status: Capital Budget Overall, most Capital Improvement projects are anticipated to remain within budgeted levels in FY 2022. Two adjustments to the City’s 2022 Capital Improvement Plan are noted in Attachment A. In the Capital Improvement Fund, $75,000 will be shifted from the Traffic Signal and Intelligent Transportation Systems capital project (PL-05030) to the Street Lights Improvements capital project (PO-05054). This adjustment will allow staff to fix street light poles that are damaged due to accidents or must be replaced immediately due to safety issues. Planned work in PL-05030 will not be completed in FY 2022, so there is capacity to shift funding between these projects to address the most critical needs related to street lights and traffic signals. In the Vehicle Replacement and Maintenance Fund, $75,000 will be added to the Emergency Repair and Replacement capital project (VR-15001) to fund the replacement of a Police vehicle that was totaled in an accident earlier in FY 2022. This will allow Fleet Staff to replace the vehicle with a current year model, instead of a potentially more expensive future year model, and get the vehicle back in service more quickly. Timeline and Next Steps Staff expect to continue to diligently manage financials across the organization, providing City Council updates as information becomes available. As we continue into the 2022 fiscal year, staff is actively working on the FY 2023 budget as well as several regular reporting activities over the coming months. Below is a list of expected reports and Council updates planned over the next few months. The Council will continue to be updated on the financials of FY 2022 through these planned discussions with adjustments brought forward as necessary once more information in available and known. Expected upcoming financial status, budget reporting and Community and Economic Recovery Strategy conversations include: March/April 2022: • Various Utility rate and financial forecast review with Utility Advisory Commission and Finance Committee May 2022: • Release of the FY 2023 Proposed Operating and Capital Budgets • Public Budget Hearings on the Proposed Budgets with Finance Committee June 2022: • FY 2023 Operating and Capital Budget Adoption • FY 2023 Municipal Fee Adoption • FY 2023 Utility Rates adoption 10 Packet Pg. 120 City of Palo Alto Page 21 Resource Impact Approval of the attached transactions is required to amend the FY 2022 budget appropriation. With the approval of these amendments, the projected ending balance of the General Fund Budget Stabilization Reserve is anticipated to be $39.7 million, which is above the City Council recommended 18.5 percent level of $38.7 million by $1.0 million. The projected changes to the fund balance for all other funds including Enterprise Funds, Internal Services Funds, Special Revenue Funds, and Capital Funds are outlined in Attachment A and accompanying exhibits and impacts to fund balance summarized as follows: Table 4: Resource Impact (Non-General Fund) Fund Type Fund Amount Capital Capital Improvement Fund $69,000 Enterprise Airport Fund $(2,000) Electric Fund $(7.8 M) Fiber Optics Fund $(0.8 M) Gas Fund $0.2 M Refuse Fund $(15,000) Stormwater Management Fund $(12,000) Utility Administration Fund $(0.1 M) Wastewater Treatment Fund $(76,000) Internal Service General Liabilities Insurance Fund $(0.7 M) Information Technology Fund $0.3 M Print and Mail Services Fund $(1,000) Retiree Health Fund $1.4 M Vehicle Replacement Fund $(0.1 M) Special Revenue University Avenue Parking Fund $46,000 Stakeholder Engagement The Office of Management and Budget has coordinated with all departments city-wide and the City Manager’s Office, as appropriate, to bring forward the changes discussed and recommended in this report. Environmental Review This is not a project under Section 21065 for purposes of the California Environmental Quality Act (CEQA). Attachments: • Attachment10.a: Attachment A - Recommended Budget Adjustments • Attachment10.b: Attachment A, Exhibit 1 - Central Adjustments in Various Funds • Attachment10.c: Attachment B - Amended Table of Organization • Attachment10.d: Attachment C - Public Safety Overtime Analysis 10 Packet Pg. 121 Revenues Department FTE Adjustment Adjustment GENERAL FUND (102) Administrative Services Project Homekey This action appropriates $143,000 for work was previously approved by the Council on September 27, 2021 (CMR 13595). The funding will be used to perform work such as an appraisal report, survey and environmental reporting, and design consultation to build an emergency shelter for the unhoused at 1237 San Antonio Road. Staff in partnership with LifeMoves has submitted for reimbursable Project Homekey grant funding from the State of California and should it be awarded will seek to offset these costs with recognizing the grant revenues. However, if the City and LifeMoves is unsuccessful in their application, these costs will be financial impacts to support the development and evaluation of a complete grant application. (Ongoing costs: $0) 0.00 -$ 143,000$ Administrative Services OPEB Valuation Report This action appropriates $64,500 to complete a bi-annual Other Post Employment Benefits (OPEB) actuarial valuation report to meet California Employers' Retiree Benefit Trust (CERBT) Fund requirements. Information from this report will be used to develop the FY 2023 Budget as well as inform future planning for Long Range Financial Forecasts. (Ongoing costs: $0) 0.00 -$ 64,500$ City Attorney City Attorney's Office Staffing Reclassification This action modifies the authorized staffing levels in the City Attorney's Office, reclassifying two (2.0) Deputy City Attorney positions to two (2.0) Assistant City Attorney positions. This adjustment in the authorized staffing levels will allow junior level attorneys the opportunity to work on higher level projects and continue to grow with the City as their years and knowledge increase. There is no immediate financial impact associated with this actions, however, the salary of an Assistant City Attorney classification is approximately 27% higher than a Deputy City Attorney classification maximum salary (Approx. $169,000 annually) and therefore may result in increased costs eventually. (Ongoing costs: $0) 0.00 -$ -$ Community Services Art Center Staffing: Child and Youth Oriented Ceramics Classes This action increases Art Center capacity to meet community demand for children and youth oriented Ceramics classes that are held at the Art Center. Salary expenses are increased to add one Junior Museum & Zoo Educator position (0.75 FTE) and eliminate two hourly Instructor positions (total 0.5 FTE), for a net increase of 0.25 FTE. Additionally, this action increases revenues for fees generated by new Ceramics classes that will become available. (Ongoing costs: $0) 0.25 8,965$ 2,656$ Community Services Art Center Staffing: Spring Classes and Summer Camps This action adds one (1) Arts and Sciences Professional I - Hourly position (0.48 FTE) in order to meet increased community demand for children's art classes in Spring 2022 and camps in Summer 2022. These expenses are fully offset by increased class and camp enrollment revenue resulting from this increase in staffing capacity, which would allow the Art Center to facilitate an additional 25 spring classes and 12 summer camps. Children's classes at the Art Center have been exceeding revenue projections for FY 2022, driven by high level of demand for classes and camps, most of which have been selling out and have waitlists. This position will provide support for the day-to-day operations of the Children's Fine Art program, supporting afterschool, weekend and summer camp programs. (Ongoing savings: $33,000) 0.48 37,500$ 11,968$ Community Services Art Center Foundation Donation Revenue Estimate This technical clean-up action restores $21,500 for the Art Center Foundation donation to the City, which was erroneously eliminated in the FY 2022 Adopted Budget. As part of the adoption of the FY 2022 Budget, the Finance Committee included a recommendation to restore a Junior Museum & Zoo Educator position that staffs the Art Center; however, that recommendation did not include a restoration of the donation revenue that partially offsets the cost of this position. (Ongoing savings: $43,000) 0.00 21,500$ -$ Community Services Restore Park Maintenance Contract Services This action restores the park maintenance contract service levels back to pre-COVID levels, the amount requested for approval here is prorated for the current Fiscal Year. Funding for services under this contract was reduced by approximately 25 percent as part of the FY 2021 Adopted Budget. Services under this contract include landscape maintenance of parks, athletic fields, courts, roadsides, medians, City buildings, community centers, and other facilities throughout Palo Alto. (Ongoing costs: $275,000) 0.00 -$ 68,711$ Community Services Golf Course Green Fee Revenue/Management Contract Services Alignment This action increases revenues and expenditures related to City Golf Course operations. Contract expenditures are increased by $362,000 to reflect amounts owed to OB Sports per the terms of the agreement with the City, which includes (a) $83,000 for a 3 percent allowable annual increase in service costs; and (b) $280,000 for the calculated FY 2021 revenue share, or 20% of the difference between Gross Revenue and Target Revenue for that fiscal year. These expenditures are partially offset by a revenue increase of $260,000, based on current Staff projections for FY 2022 Golf Course operational revenue. Staff expect in the future to address the revenue share calculation as part of the annual fiscal year closing proceedures moving forward. (Ongoing costs: $84,000) 0.00 257,646$ 362,216$ Community Services Foothills Nature Preserve Vehicle Entry Fee Revenue/Supervising Ranger Vacancy Savings This action reduces Foothills Nature Preserve entry fee revenue budgeted estimates due to connectivity issues with the on-site payment kiosk, which relies on an unreliable cellular service for payment processing. A self-service payment system is anticipated to be installed in Spring 2022 for weekday vehicle entry fee collection to supplement the current weekend fee collection by staff. This revenue reduction is partially offset by six months of estimated salary savings for one vacant Manager Community Services position that was added as part of the FY 2022 Adopted Budget as a Supervising Ranger at Foothills and Pearson-Arastradero Preserves. (Ongoing costs: $0) 0.00 (137,200)$ (70,000)$ CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A 10.a Packet Pg. 122 Revenues Department FTE Adjustment Adjustment GENERAL FUND (102) CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A Fire 0.00 -$ 135,000$ Fire 0.00 -$ 805,000$ Fire 0.00 -$ $150,000 Fire 0.00 -$ 150,000$ Human Resources 0.96 -$ 62,724$ Human Resources 1.00 -$ 50,691$ Library 0.00 -$ 50,000$ Library 0.00 -$ 75,000$ Office of Transportation 0.00 -$ 60,000$ Office of Transportation Temporary Fire Training Facility This action appropriates $135,000 for the purchase of a temporary training trailer to provide required training for new firefighters and to meet mandatory training requirements for current firefighters as options for a future permanent training facility are studied and identified. This trailer allows staff to remain in Palo Alto and respond to incidents during training exercises instead of traveling to another juristiction. (Ongoing costs: $0) Firefighter Academy Overtime and Personal Protective Equiment (PPE) This action appropriates $682,500 for backfill overtime costs estimated for the hire of up to 7.0 FTE firefighters planned to be hired and attend the Academy during FY 2022. Backfill overtime is used to maintain minimum staffing levels on assigned units while new firefighters attend the academy. This action anticipated filling four vacancies and allows for a hire ahead program of up to three candidates in anticipation of future attrition. This action also appropriates $122,500 for corresponding personal protective equipment (PPE) for each of the new employees. This does not contemplate the additional 5.0 new fire fighter positions added with the recent award of the SAFER grant as backfill for these new position is not necessary. (Ongoing costs: $0) Sworn Fire Paramedic Training and Promotional Opportunities This action appropriates funding for a paramedic certification pilot program ($120,000) and various costs related to promoting sworn Fire Department staff ($30,000). The paramedic program includes the cost of attending the program as well as backfill overtime to maintain line staffing. This will help the Department to meet its required proportion of 60% paramedics for all line personnel. The Department currently has 59% of paramedics for all line personnel but anticipates upcoming difficulties maintaining and increasing that number. Funding for promotional opportunities will be used to cover costs for testing and evaluating employees that want to apply for promotions within the sworn Fire position classifications. This will allow the Department to fill higher level positions to have more management support and create vacancies in lower level positions to fill with employees in the Academy.(Ongoing costs: $135,000) Public Safety Employee Appreciation Leave The City Council approved three days of employee appreciation leave for City staff on December 13, 2021. Due to the nature of work in the Fire Department to provide essential services and emergency response, many employees were unable to take the leave time and the hours were cashed out as compensation in their paychecks in early January 2022. This funding will right-size the Department for these expenses. (Ongoing costs: $0) Human Resources Administrative and Special Project Staffing This action restores two hourly Management Specialist positions of 0.48 FTE each that were eliminated in the FY 2021 Adopted Budget. These positions will provide support for special projects and administrative tasks and allow more senior staff to focus their efforts toward Employee/Labor Relations, Recruitment and Selection, Benefits, Human Resources Information Systems, Workers’ Compensation, and Risk. (Ongoing costs: $154,000) Human Resources Recruitment Staffing This action adds 1.00 FTE Human Resources Technician position that was eliminated from the Recruitment Division in the FY 2022 Adopted Budget. This position will assist with streamlining the recruitment process. Currently, the Department is actively recruiting to fill two existing Human Resources Technician positions by February 2022 to assist with Council priorities, such as staff development, long-term succession planning, and enhancing the Citywide training program. (Ongoing costs: $125,000) Community Needs Assessment and Staff Analysis This action adds $50,000 for contract services to conduct a community needs assessment and staff analysis to develop an updated service-model that addresses current and future challenges impacting Library services and operations. To meet community demands for increased library operating hours and new services, Staff will procure a consultant to evaluate the existing Library system and recommend a service-model focussing on updated staffing strategies. Timeline for this study is still being determined and changes will be brought forward in the annual budget process as appropriate. (Ongoing costs: $0) Library Collections This action adds $75,000 in contract services to update the Library Collections that were reduced in previous fiscal years, due to impacts of COVID-19. Staff will purchase an estimated 3,000 items, including fiction acquisitions that include additional copies of popular titles to reduce the length of waiting time for customers. Non-fiction acquisitions will focus on updating the collection on subject matters of computer science, social science, medicine, technology, and biography. The Library continues to maintain a viable, well-rounded library collection to meet customers’ perennial needs, which were identified in the Library’s Collection Development Plan. (Ongoing costs: $75,000) Safe Routes to School This action appropriates $60,000 for Safe Routes to Schools outreach and education contract services. Funding would be used to convert a longtail cargo bike into a mobility information kiosk, provide information and materials on upcoming active transportation infrastructure projects and Safe Routes to School education, and engage in mobility-related conversations with members of the public who might not otherwise attend community meetings. (Ongoing costs: $60,000) Reclassify Traffic Engineering Lead to Senior Engineer This action reclassifies of a vacant 1.00 FTE Traffic Engineering-Lead position to a 1.00 FTE Senior Engineer position in the Engineering Division. The nature of the position has evolved to require professional certification as an engineer and tasks requiring certification are currently being performed by another Senior Engineer in the Department, which has led to other duties being absorbed by other staff. The reclassification will also allow for the position to perform management administrative duties, management of complex engineering design and construction projects, and to ensure that the City’s roadways are appropriately signed and marked, and safe. (Ongoing costs: $11,000) 0.00 -$ 4,146$ 10.a Packet Pg. 123 Revenues Department FTE Adjustment Adjustment GENERAL FUND (102) CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A Planning and Development Code Enforcement Staffing This action adds one Code Enforcement Officer position (1.00 FTE) to address code violations, including leaf blower concerns by the community. As part of the October 25, 2021 Council Meeting, a recommendation was made to return to Council as part of the Mid-Year Review to add staff to address code enforcement. Additionally, this action adds one vehicle to the City's fleet for the officer to be able to execute job duties. (Ongoing costs: $138,000) 1.00 -$ 94,605$ Planning and Development Regional Early Impact Planning (REAP) Grant This action recognizes the acceptance of the Regional Early Impact Planning (REAP) Grant for the amount of $62,232 and aligns expenses to procure consulting support services for the current Housing Element update. The REAP grant is funded through the Association of Bay Area Governments - Metropolitan Transportation Commission (ABAG-MTC). A Housing Element is a City’s primary planning document to address its housing needs for the future. Through goals, policies and programs in the Housing Element, the City must demonstrate that it is able to provide housing opportunities to adequately meet its housing needs for all income levels. State law requires that all jurisdictions adopt a Housing Element as part of their general or comprehensive plan. The Housing Element must be updated every eight years. The City’s current Housing Element for the period of 2015-2023 was adopted on November 10, 2014 and was certified by the California Department of Housing and Community Development (HCD) on January 20, 2015. (Ongoing costs: $0) 0.00 63,262$ 63,262$ Planning and Development Increase Capacity of Building and Fire Inspection Programs This one-time action adds $240,000 in contract expenses for consulting services to increase the capacity of both the building and fire inspection programs to address the current and ongoing volume of outstanding inspections. This action is fully offset by the use of the Development Services reserve, intended to complete prior year works in progress, and reduces the remaining balance to approximately $2.26 million. During peak times, wait time for building inspections can increase to more than 2 weeks. The building inspection program is currently staffed with 6.0 FTE and is not augmented by any additional consultant support. $105,000 will allow 1,040 consultant hours to manage variability in the volume of inspection requests. This request will also create a temporary consultant budget for the fire inspection program, specifically in Hazmat services. In the FY 2021 Adopted Budget, the fire inspection team was reduced from 6.0 FTE inspectors (2 hazmat, 4 fire) to 4.0 FTE inspectors (2 hazmat, 2 fire). Out of approximately 1,000 total inspections, roughly 50 hazmat inspections had been completed as of December 2021. $135,000 will allow 1,040 hours of consultant resources to assist with reducing the number of outstanding inspections. (Ongoing costs: $0) 0.00 -$ 240,000$ Planning and Development Increased Capacity for Planning Application Processing This one-time action adds $67,500, or a 35 percent increase from the FY 2022 Adopted Budget of $193,000, in support of increased capacity for Planning application processing. From FY 2020 to FY 2021, this budget was reduced by 61% from $495,000 to $193,000. This action will provide approximately 500 hours of consulting support services to allow the program to keep up with application processing and maintain current turnaround times, which are impacted due to the return of planning activity over the past year. (Ongoing costs: $0) 0.00 -$ 67,500$ Police Uniforms and Equipment Funding This action appropriates funding for the uniforms and equipment budget that had been previously reduced in FY 2021. This action also recognizes federal grant funding for approximately 15 bullet proof vests that will be purchased with this action. Agencies apply for funding annually based on the number of vests needing replacement (due to damage, wear, date of expiration) or vests purchased for new police officers. (Ongoing costs: $0) 0.00 7,612$ 36,000$ Police Technical Services Division Staffing This action restores 1.00 FTE Deputy Director position to oversee the Technical Services Division (TSD), allocated 0.80 FTE - Police and 0.20 FTE - Fire. Since its elimination in FY 2021, management staff were realigned from the Patrol Division to TSD. Restoring this position will provide support to both Technical Services and Patrol, with TSD benefitting from a subject matter expert and Patrol with increased oversight. Should the position not be restored, the City would maintaining reduced costs in the short run but would likely increase costs due to unmitigated risks in the the Department. Given near-term changes in executive staffing, it is important to recruit and hire for this position as soon as is practical. (Ongoing costs: $262,000) 1.00 -$ 106,211$ Police Santa Clara County Auto Theft Task Force This action decreases revenue related to the County Auto Theft Task Force, as the City's participating officer has been brought back onto the Investigative Division. Law enforcement departments often combine resources to combat regional issues such as auto related crimes such as stolen automobiles, stolen catalytic converters or stolen license plates. Prior to reducing sworn staffing in FY 2021, the Department deployed one officer to the task force and would receive reimbursement for the officer’s salary through a State grant. While the funding and opportunity remain, the Department can not maintain current service levels in the Detective Division with current authorized staffing, and called back this resource. (Ongoing costs: $103,000) 0.00 (103,004)$ -$ Police Public Safety Employee Appreciation Leave The City Council approved three days of employee appreciation leave for City staff on December 13, 2021. Due to the nature of work in the Police Department to provide essential services and emergency response, many employees were unable to take the leave time and the hours were cashed out as compensation in their paychecks in early January 2022. This funding will right-size the Department for these expenses. (Ongoing costs: $0) 0.00 -$ 250,000$ 10.a Packet Pg. 124 Revenues Department FTE Adjustment Adjustment GENERAL FUND (102) CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A Public Works Foothills Road Brush Clearing This action restores funding for brush clearing services on Pagemill Road that was reduced as part of the FY 2021 Mid-Year Review. Previously it was assumed in-house staff would take over this work; however, the Department has determined that staff does not have capacity. This funding will be used for contractual work to clear brush and vegetation along the road in order to mitigate fire danger in the foothills area. (Ongoing costs: $55,000) 0.00 -$ 54,800$ Public Works Sustainability and Climate Action Plan (S/CAP) Oversight Staffing This action reclassifies a 0.75 FTE Management Analyst position to a 1.00 FTE Manager Environmental Control Program and adds a 1.00 FTE Environmental Specialist position. These positions will provide technical oversight and support of the Council priority S/CAP program. As discussed at the December 13, 2021 Council meeting (CMR 13765) these positions will address Council’s request and accelerate elements of S/CAP implementation and coordination as well as additional work items, such as long-range sustainability planning, increased collaboration with Department Heads, increased regional collaboration, developing and implementing the Sustainability Impact Statement requested in the Council Motion, and evaluating the City’s sustainability work through an equity lens. The costs for these positions will be spread over the General Fund and Utility and Public Works Enterprise funds. (Ongoing savings: $32,000) (0.09)-$ (13,134)$ Non- Departmental Utilities Equity Transfer to the General Fund This action reduces the equity transfer to the General Fund from the Electric and Gas Funds in FY 2022. The decrease of $349,000 is the result of lower than anticipated fixed assets and is in alignment with the FY 2021 Annual Comprehensive Financial Report (ACFR) as of June 30, 2021 (CMR 13501). This alignment reduces transfers from the Electric Fund by $160,000 and the Gas Fund by $189,000 for a total decrease of $349,000. (Ongoing costs: $0) 0.00 (349,000)$ -$ Non- Departmental Code Enforcement Litigation - Edgewood Plaza Based on the Court of Appeal's decision on Edgewood Plaza, the City is obligated to refund administrative penalties that were previously collected, with interest. (Ongoing costs: $0) 0.00 -$ 352,646$ Non- Departmental Transfer to the General Benefits Fund for Supplemental Pension Contributions This action transfers funds to the General Benefits Fund to increase the contribution to the Section 115 Pension Trust fund. This brings the total contributions to $39.3 million ($26.1 million from the General Fund). Staff will work to true up proportional contributions from other funds as part of the FY 2022 year-end process. (Ongoing costs: $0) 0.00 -$ 2,000,000$ Non- Departmental Property Tax Revenue This action recognizes adjustments to estimates for the Property Tax revenue category based on trends experienced through the first half of FY 2022. (Ongoing savings: $0) 0.00 2,000,000$ -$ Non- Departmental Development Services Reserve This action funds actions above related to consulting support services to address the current and ongoing volume of outstanding building and fire inspections. The Development Services Reserve will have $2.26 million remaining. (Ongoing savings: $0) 0.00 -$ (240,000)$ Various Employee Parking Permit Transfer to the University Avenue Parking Fund This action appropriates $36,600 for the General Fund's share of City employee parking permit in the University Avenue Parking Fund. (Ongoing costs: $37,000) 0.00 -$ 36,600$ Various Information Technology Reinvestment Actions and Allocated Charges Expenses for reinvestment actions in the Information Technology Fund cost approximately $273,000 for staffing support for security/network managment and the City's Geographic Information System (GIS), updated security software, new records management software, and updated licensing requirements. The costs of these services are budgeted as allocated charges in citywide departments and funds; therefore, corresponding increases in various departments’ allocated charges for internal services provided by the Information Technology Department are also recommended. For the General Fund, this action also includes technical corrections for direct allocations to the Planning and Development Services Department (PDS) to support existing department-specific technology ($324,000) and the Police and Public Works Departments for dedicated IT staff (net zero impact). To remain cost neutral, Development Services revenue will be increased by $250,000 to offset the costs related to development specific technology. The impact to the General Fund in FY 2022 is approximately $432,000; other funds $165,000. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $320,000) 0.00 250,000$ 431,645$ Various Gas Commodity Purchase/Utilities Allocated Charges Expenses for gas commodity purchases increased by $7.7 million in the Gas Fund. This adjustment is consistent with the preliminary gas supply forecast, which reflects fluctuating market prices and anticipated demand. The City's cost of gas is budgeted as allocated charges in citywide departments and funds; therefore, corresponding increases in various departments' allocated charges are recommended. The impact to the General Fund in FY 2022 is approximately $82,000; other funds $29,000. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $82,000) 0.00 -$ 82,246$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ $ ( 3,630,711) GENERAL FUND (102) SUBTOTAL 4.60 2,057,281$ 2,057,281$ 10.a Packet Pg. 125 Revenues Department FTE Adjustment Adjustment CAPITAL IMPROVEMENT FUNDS GENERAL FUND CAPITAL IMPROVEMENT FUND (471) Office of Transportation Reclassify Traffic Engineering Lead to Senior Engineer This action reclassifies of a vacant 1.00 FTE Traffic Engineering-Lead position to a 1.00 FTE Senior Engineer position in the Engineering Division. The nature of the position has evolved to require professional certification as an engineer and tasks requiring certification are currently being performed by another Senior Engineer in the Department, which has led to other duties being absorbed by other staff. The reclassification will also allow for the position to perform management administrative duties, management of complex engineering design and construction projects, and to ensure that the City’s roadways are appropriately signed and marked, and safe. (Ongoing costs: $16,000) 0.00 -$ (68,781)$ Public Works Streetlight Repair and Installation This action shifts $75,000 from the Traffic Signal and Intelligent Transportation Systems capital project (PL-05030) to the Street Lights Improvements capital project (PO-05054). Funding in PO- 05054 was reduced as part of the development of the FY 2022 Capital Budget and the remaining budget has already been exhausted. Additional funding is needed to fix street light poles that are damaged due to accidents or must be replaced immediately due to safety issues. Planned work in PL-05030 will not be completed in FY 2022, so there is capacity to shift funding between these projects to address the most critical needs related to street lights and traffic signals. (Ongoing costs: $0) 0.00 -$ -$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ 68,781$ GENERAL FUND CAPITAL IMPROVEMENT FUND (471) SUBTOTAL 0.00 -$ -$ CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A 10.a Packet Pg. 126 Revenues Department FTE Adjustment Adjustment ENTERPRISE FUNDS AIRPORT ENTERPRISE FUND (530) Public Works Gas Commodity Purchase/Utilities Allocated Charges Expenses for gas commodity purchases increased by $7.7 million in the Gas Fund. This adjustment is consistent with the preliminary gas supply forecast, which reflects fluctuating market prices and anticipated demand. The City's cost of gas is budgeted as allocated charges in citywide departments and funds; therefore, corresponding increases in various departments' allocated charges are recommended. The impact to the General Fund in FY 2022 is approximately $82,000; other funds $29,000. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $1,000) 0.00 -$ 1,083$ Public Works Airport Management Software This action adds funding to purchase software to manage rental and administrative functions at the airport. The software will provide an interactive platform in which customers can view their account information, view and pay their invoices and/or report issues with facilities, and allow staff to streamline their day to day workload, and better track costs of maintenance projects. This action also recognizes federal grant funding to offset the cost of the software. (Ongoing costs: $12,000) 0.00 45,000$ 45,000$ Public Works Airport Fleet Tractor This action adds funding to purchase a tractor at the Airport. The Airport is currently leasing a tractor to maintain approximately 100 acres of land. Long term the cost of leasing a vehicle is more expensive than purchasing a tractor, and legally the Airport is obligated by Federal Aviation Administration standards to maintain the infields and movement areas to be kept free from vegetation and debris in order to keep signs and lighting free from obstructions. This action also recognizes federal grant funding to offset the cost of the vehicle. (Ongoing costs: $4,500) 0.00 69,000$ 69,000$ Public Works Information Technology Reinvestment Actions and Allocated Charges Expenses for reinvestment actions in the Information Technology Fund cost approximately $273,000 for staffing support for security/network managment and the City's Geographic Information System (GIS), updated security software, new records management software, and updated licensing requirements. The costs of these services are budgeted as allocated charges in citywide departments and funds; therefore, corresponding increases in various departments’ allocated charges for internal services provided by the Information Technology Department are recommended. For the General Fund, this action also includes technical corrections for direct allocations to the Planning and Development Services Department (PDS) to support existing department-specific technology ($324,000). The impact to the General Fund in FY 2022 is approximately $432,000; other funds $165,000. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $3,000) 0.00 -$ 1,259$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ (2,342)$ AIRPORT ENTERPRISE FUND (530) SUBTOTAL 0.00 114,000$ 114,000$ ELECTRIC FUND (513 & 523) Utilities Cooperatively Owned Back-Up Generator (COBUG) This action increases net expenses to the Electric Fund and decreases revenue to the Vehicle Replacement and Maintenance (VRM) Fund for year two of the service contract for the Cooperatively Owned Back-Up Generator (COBUG), as approved by City Council on June 6, 2021 (CMR 12055). Prior to the service contract, all standard maintenance was performed by City staff and costs were budgeted as allocated charges from the VRM Fund. The current service model includes a lower level of VRM activity, therefore adjustments include a contract services expense increase and a decrease in allocated charges in the Electric Fund and a corresponding revenue decrease in the VRM Fund. (Ongoing costs: $22,000) 0.00 -$ 92,305$ CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A 10.a Packet Pg. 127 Revenues Department FTE Adjustment Adjustment ENTERPRISE FUNDS CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A Utilities Net Sales Revenue/Electric Commodity Purchase This action increases expenses for electric commodity purchase based on market price, load, supply, and cost projections. The commodity purchase budget is developed from historic averages and usage trends. This action aligns the budget to better reflect actuals, which had less hydro-generated electricity and was offset by spot market purchases. Net supply cost consists of costs incurred from purchasing activities, joint agency debt service, net surplus energy, and net revenue. The primary drivers of changes in net supply costs in FY 2022 are due to lower hydro output, which leads to more on the spot market purchases; increases in market prices; a decrease in California Independent System Operator (CAISO)/Transmission costs due to anticipated settlement and potential backdated adjustments; and increased regulatory requirements and higher priced resource adequacy products for calendar year 2022 and onwards. (Ongoing cost: $0) 0.00 1,558,000$ 8,793,600$ Utilities Gas Commodity Purchase/Utilities Allocated Charges Expenses for gas commodity purchases increased by $7.7 million in the Gas Fund. This adjustment is consistent with the preliminary gas supply forecast, which reflects fluctuating market prices and anticipated demand. The City's cost of gas is budgeted as allocated charges in citywide departments and funds; therefore, corresponding increases in various departments' allocated charges are recommended. The impact to the General Fund in FY 2022 is approximately $82,000; other funds $29,000. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $3,000) 0.00 -$ 2,999$ Utilities Tree Line Clearing Contract Adjustment This action increases contract services expenses in the Electric Fund by $272,000, in accordance with the five-year contract approved by the City Council in June 2020 (CMR 10883). This adjustment will fund the remaining anticipated expenses for year two of contract work planned for clearing trees and other vegetation from the overhead electric distribution system throughout the City. Clearing vegetation from power lines is an on-going operation necessary to ensure the City provides safe, reliable power to the City’s utility customers. Clearance requirements have been established by the California Public Utilities Commission for Investor Owned Utilities and these requirements have been accepted as the applicable standard for vegetation clearance in the City of Palo Alto. (Ongoing costs: $1.7 million) 0.00 -$ 272,000$ Utilities Utilities Equity Transfer to the General Fund This action reduces the equity transfer to the General Fund from the Electric and Gas Funds in FY 2022. The decrease of $349,000 is the result of lower than anticipated fixed assets and is in alignment with the FY 2021 Annual Comprehensive Financial Report (ACFR) as of June 30, 2021 (CMR 13501). This alignment reduces transfers from the Electric Fund by $160,000 and the Gas Fund by $189,000 for a total decrease of $349,000. (Ongoing costs: $0) 0.00 -$ (160,000)$ Utilities Sustainability and Climate Action Plan (S/CAP) Phase I - Electrification Programs This action increases staffing by net 4.00 FTE in support of the Sustainability and Climate Action Plan (S/CAP), a Council priority item that includes a goal to achieve an 80% reduction in carbon emissions from 1990 levels by 2030. Council approved the work plan on December 13, 2021 (CMR 13765) along with a request for staff to return with staffing resource requests to implement the work plan. To address Council’s request and accelerate elements of S/CAP initiatives, staff recommends 1.00 FTE Electric Project Coordinators, 3.00 FTE Electric Project Engineers for increasing workload capacity in the Electric engineering and operations project management work functions, 1.00 FTE Utilities Programs Services, Manager to focus on commercial energy efficiency and electrification, and 1.00 FTE Senior Engineer for technical oversight and scaling up the electrification program. These position additions are offset by the elimination of 1.00 FTE Metering Technician and 1.00 FTE Power Engineer. This represents phase one of a multi-phased approach to build capacity in project management, build in-house resources, and design and implement infrastructure upgrades such as increasing capacity in the electric distribution grid for electrification of single-family residences (SFR) as a part of S/CAP initiatives. (Ongoing costs: $842,000) 4.00 -$ 343,192$ 10.a Packet Pg. 128 Revenues Department FTE Adjustment Adjustment ENTERPRISE FUNDS CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A Utilities Sustainability and Climate Action Plan (S/CAP) Oversight Staffing This action reclassifies a 0.75 FTE Management Analyst position to a 1.00 FTE Manager Environmental Control Program and adds a 1.00 FTE Environmental Specialist position. These positions will provide technical oversight and support of the Council priority S/CAP program. As discussed at the December 13, 2021 Council meeting (CMR 13765) these positions will address Council’s request and accelerate elements of S/CAP implementation and coordination as well as additional work items, such as long-range sustainability planning, increased collaboration with Department Heads, increased regional collaboration, developing and implementing the Sustainability Impact Statement requested in the Council Motion, and evaluating the City’s sustainability work through an equity lens. The costs for these positions will be spread over the General Fund and Utility and Public Works Enterprise funds. (Ongoing costs: $60,000) 0.34 -$ 24,353$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ (7,810,449)$ ELECTRIC FUND (513 & 523) SUBTOTAL 4.34 1,558,000$ 1,558,000$ FIBER OPTICS FUND (533) Utilities Fiber Revenues Adjustment This action decreases Fiber revenues by a net value of $796,533 to align with anticipated revenue receipts based on current active accounts. Fiber revenue changes are primarily driven by new accounts, deleted accounts, or large customers, such as Stanford, moving to different rate schedule. Fiber revenue consists of fiber backbone provided to internal City departments, commercial fiber, and industrial fiber. (Ongoing costs: $797,000) 0.00 (796,533)$ -$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ (796,533)$ FIBER OPTICS FUND (533) SUBTOTAL 0.00 (796,533)$ (796,533)$ GAS FUND (514 & 524) Utilities Gas Commodity Purchase/Utilities Allocated Charges This action increases expenses for gas commodity purchase by $7.7 million in the Gas Fund and aligns revenue and City gas expenses accordingly. This adjustment is consistent with the preliminary gas supply forecast, which reflects fluctuating market prices and anticipated demand. Most components of the gas commodity costs behave as a pass-through and are offset by gas revenues. The cost of gas is budgeted as allocated charges in citywide departments and funds; therefore, corresponding increases in various departments' allocated charges are also recommended to offset this expense. The expense impact to the General Fund in FY 2022 is approximately $82,000; other funds $29,000. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $0) 0.00 7,373,134$ 7,373,134$ Utilities Sustainability and Climate Action Plan (S/CAP) Oversight Staffing This action reclassifies a 0.75 FTE Management Analyst position to a 1.00 FTE Manager Environmental Control Program and adds a 1.00 FTE Environmental Specialist position. These positions will provide technical oversight and support of the Council priority S/CAP program. As discussed at the December 13, 2021 Council meeting (CMR 13765) these positions will address Council’s request and accelerate elements of S/CAP implementation and coordination as well as additional work items, such as long-range sustainability planning, increased collaboration with Department Heads, increased regional collaboration, developing and implementing the Sustainability Impact Statement requested in the Council Motion, and evaluating the City’s sustainability work through an equity lens. The costs for these positions will be spread over the General Fund and Utility and Public Works Enterprise funds. (Ongoing costs: $60,000) 0.34 -$ 24,353$ 10.a Packet Pg. 129 Revenues Department FTE Adjustment Adjustment ENTERPRISE FUNDS CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A Utilities Utilities Equity Transfer to the General Fund This action reduces the equity transfer to the General Fund from the Electric and Gas Funds in FY 2022. The decrease of $349,000 is the result of lower than anticipated fixed assets and is in alignment with the FY 2021 Annual Comprehensive Financial Report (ACFR) as of June 30, 2021 (CMR 13501). This alignment reduces transfers from the Electric Fund by $160,000 and the Gas Fund by $189,000 for a total decrease of $349,000. (Ongoing costs: $0) 0.00 -$ (189,000)$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ 164,647$ GAS FUND (514 & 524) SUBTOTAL 0.34 7,373,134$ 7,373,134$ REFUSE FUND (525) Public Works Sustainability and Climate Action Plan (S/CAP) Oversight Staffing This action reclassifies a 0.75 FTE Management Analyst position to a 1.00 FTE Manager Environmental Control Program and adds a 1.00 FTE Environmental Specialist position. These positions will provide technical oversight and support of the Council priority S/CAP program. As discussed at the December 13, 2021 Council meeting (CMR 13765) these positions will address Council’s request and accelerate elements of S/CAP implementation and coordination as well as additional work items, such as long-range sustainability planning, increased collaboration with Department Heads, increased regional collaboration, developing and implementing the Sustainability Impact Statement requested in the Council Motion, and evaluating the City’s sustainability work through an equity lens. The costs for these positions will be spread over the General Fund and Utility and Public Works Enterprise funds. (Ongoing costs: $18,000) 0.10 -$ 7,163$ Public Works Information Technology Reinvestment Actions and Allocated Charges Expenses for reinvestment actions in the Information Technology Fund cost approximately $273,000 for staffing support for security/network managment and the City's Geographic Information System (GIS), updated security software, new records management software, and updated licensing requirements. The costs of these services are budgeted as allocated charges in citywide departments and funds; therefore, corresponding increases in various departments’ allocated charges for internal services provided by the Information Technology Department are recommended. For the General Fund, this action also includes technical corrections for direct allocations to the Planning and Development Services Department (PDS) to support existing department-specific technology ($324,000). The impact to the General Fund in FY 2022 is approximately $432,000; other funds $165,000. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $15,000) 0.00 -$ 7,945$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ (15,108)$ REFUSE FUND (525) SUBTOTAL 0.10 -$ -$ STORMWATER MANGEMENT FUND (528) Public Works Sustainability and Climate Action Plan (S/CAP) Oversight Staffing This action reclassifies a 0.75 FTE Management Analyst position to a 1.00 FTE Manager Environmental Control Program and adds a 1.00 FTE Environmental Specialist position. These positions will provide technical oversight and support of the Council priority S/CAP program. As discussed at the December 13, 2021 Council meeting (CMR 13765) these positions will address Council’s request and accelerate elements of S/CAP implementation and coordination as well as additional work items, such as long-range sustainability planning, increased collaboration with Department Heads, increased regional collaboration, developing and implementing the Sustainability Impact Statement requested in the Council Motion, and evaluating the City’s sustainability work through an equity lens. The costs for these positions will be spread over the General Fund and Utility and Public Works Enterprise funds. (Ongoing costs: $14,000) 0.08 -$ 5,730$ 10.a Packet Pg. 130 Revenues Department FTE Adjustment Adjustment ENTERPRISE FUNDS CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A Public Works Information Technology Reinvestment Actions and Allocated Charges Expenses for reinvestment actions in the Information Technology Fund cost approximately $273,000 for staffing support for security/network managment and the City's Geographic Information System (GIS), updated security software, new records management software, and updated licensing requirements. The costs of these services are budgeted as allocated charges in citywide departments and funds; therefore, corresponding increases in various departments’ allocated charges for internal services provided by the Information Technology Department are recommended. For the General Fund, this action also includes technical corrections for direct allocations to the Planning and Development Services Department (PDS) to support existing department-specific technology ($324,000). The impact to the General Fund in FY 2022 is approximately $432,000; other funds $165,000. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $12,000) 0.00 -$ 6,219$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ (11,949)$ STORMWATER MANGEMENT FUND (528) SUBTOTAL 0.08 -$ -$ UTILITIES ADMINISTRATION FUND (521) Utilities Reclassification Deputy City Attorney to Assistant City Attorney This action reclassifies two Deputy City Attorney positions to two Assistant City Attorney positions. This will allow junior level attorneys the opportunity to work on higher level projects and continue to grow with the City as their years and knowledge increase. The current salary of the employees in these positions will not change as a result of this reclassification. (Ongoing costs: $0) 0.00 -$ -$ Utilities Information Technology Reinvestment Actions and Allocated Charges Expenses for reinvestment actions in the Information Technology Fund cost approximately $273,000 for staffing support for security/network managment and the City's Geographic Information System (GIS), updated security software, new records management software, and updated licensing requirements. The costs of these services are budgeted as allocated charges in citywide departments and funds; therefore, corresponding increases in various departments’ allocated charges for internal services provided by the Information Technology Department are recommended. For the General Fund, this action also includes technical corrections for direct allocations to the Planning and Development Services Department (PDS) to support existing department-specific technology ($324,000). The impact to the General Fund in FY 2022 is approximately $432,000; other funds $165,000. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $199,000) 0.00 -$ 102,808$ Various Employee Parking Permit Transfer to the University Avenue Parking Fund This action appropriates $36,600 for the Utility Administration Fund's share of City employee parking permit in the University Avenue Parking Fund. (Ongoing costs: $6,000) 0.00 -$ 6,298$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ (109,106)$ UTILITIES ADMINISTRATION FUND (521) SUBTOTAL 0.00 -$ -$ 10.a Packet Pg. 131 Revenues Department FTE Adjustment Adjustment ENTERPRISE FUNDS CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A WASTEWATER TREATMENT FUND (526) Public Works Gas Commodity Purchase/Utilities Allocated Charges Expenses for gas commodity purchases increased by $7.7 million in the Gas Fund. This adjustment is consistent with the preliminary gas supply forecast, which reflects fluctuating market prices and anticipated demand. The City's cost of gas is budgeted as allocated charges in citywide departments and funds; therefore, corresponding increases in various departments' allocated charges are recommended. The impact to the General Fund in FY 2022 is approximately $82,000; other funds $29,000. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $4,000) 0.00 -$ 4,039$ Public Works Sustainability and Climate Action Plan (S/CAP) Oversight Staffing This action reclassifies a 0.75 FTE Management Analyst position to a 1.00 FTE Manager Environmental Control Program and adds a 1.00 FTE Environmental Specialist position. These positions will provide technical oversight and support of the Council priority S/CAP program. As discussed at the December 13, 2021 Council meeting (CMR 13765) these positions will address Council’s request and accelerate elements of S/CAP implementation and coordination as well as additional work items, such as long-range sustainability planning, increased collaboration with Department Heads, increased regional collaboration, developing and implementing the Sustainability Impact Statement requested in the Council Motion, and evaluating the City’s sustainability work through an equity lens. The costs for these positions will be spread over the General Fund and Utility and Public Works Enterprise funds. (Ongoing costs: $85,000) 0.48 -$ 34,381$ Public Works Information Technology Reinvestment Actions and Allocated Charges Expenses for reinvestment actions in the Information Technology Fund cost approximately $273,000 for staffing support for security/network managment and the City's Geographic Information System (GIS), updated security software, new records management software, and updated licensing requirements. The costs of these services are budgeted as allocated charges in citywide departments and funds; therefore, corresponding increases in various departments’ allocated charges for internal services provided by the Information Technology Department are recommended. For the General Fund, this action also includes technical corrections for direct allocations to the Planning and Development Services Department (PDS) to support existing department-specific technology ($324,000). The impact to the General Fund in FY 2022 is approximately $432,000; other funds $165,000. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $73,000) 0.00 -$ 37,631$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ (76,051)$ WASTEWATER TREATMENT FUND (526) SUBTOTAL 0.48 -$ -$ 10.a Packet Pg. 132 Revenues Department FTE Adjustment Adjustment INTERNAL SERVICE FUNDS GENERAL BENEFITS FUND (687) Non- Departmental Charges to Other Funds / Healthcare and Pension Expense This net-neutral action increases the estimate for charges to other funds by $0.8 million due to staffing restorations approved as part of the FY 2022 Adopted Budget (CMR 12307). During budget hearings, the Finance Committee and City Council recommended significant adjustments to the FY 2022 Proposed Budget to restore staffing in Community, Library, Public Safety, and Planning service areas and the administrative staff necessary to support these functions. The General Benefits Fund acts as a pass-through for pension and healthcare costs; therefore, this action increases expenditures by a corresponding amount. (Ongoing costs: $0) 0.00 756,128$ 756,128$ Non- Departmental Supplemental Pension Contribution - Transfer from General Fund/Pension Expense This action increases the revenue estimate and expense appropriation for additional contributions to the City's irrevocable Section 115 Pension Trust Fund. This brings the total contributions to $39.3 million ($26.1 million from the General Fund). Staff will work to true up proportional contributions from other funds as part of the FY 2022 year-end process. (Ongoing costs: $0) 0.00 2,000,000$ 2,000,000$ GENERAL BENEFITS FUND (687) SUBTOTAL - 756,128$ 756,128$ GENERAL LIABILITIES INSURANCE FUND (689) Human Resources Umbrella Excess Liability Insurance Expense This action increases the estimate for umbrella excess liability insurance to align with higher than anticipated premium costs, from $2.8 million to $3.2 million. (Ongoing costs: $0) 0.00 -$ 480,500$ Human Resources Property Loss Insurance Expense This action increases the estimate for property loss insurance to align with higher than anticipated premium costs, from $0.3 million to $0.5 million. (Ongoing costs: $0) 0.00 -$ 220,225$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ (700,725)$ GENERAL LIABILITIES INSURANCE FUND (689) SUBTOTAL 0.00 -$ -$ INFORMATION TECHNOLOGY FUND (682) Information Technology Security and GIS Administration Staffing This action appropriates $164,739 for 1.0 FTE Senior Technologist to perform network and security administration, and 1.0 FTE Senior Technologist to manage the City's geographic information system (GIS). (Ongoing costs: $406,000) 2.00 -$ 164,739$ Information Technology Security Software This action appropriates $64,600 for the restoration of the data center cloud backup software, CODE42, which improves security of staff technological devices and data. (Ongoing costs: $65,000) 0.00 -$ 64,600$ Information Technology Citywide Geographinc Information System Licensing This action appropriates $9,500 for an upgrade of the City's GIS license with FME Safe Software to allow for multiple users in all City departments. (Ongoing costs: $15,000) 0.00 -$ 9,500$ Information Technology Public Records Management Software This action adds $19,000 in contract expenses for the purchase and initial implementation of a web-based program, Laserfiche, to serve as a searchable record repository for permanent City generated records. Implementation will include a searchable, public-facing portal to enhance public access to City and City council records." (Ongoing costs: $12,000) 0.00 $ - 18,770$ CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A 10.a Packet Pg. 133 Revenues Department FTE Adjustment Adjustment INTERNAL SERVICE FUNDS CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A Information Technology Agenda Management System Software This action adds $15,000 in contract expenses to replace the City's current public meeting agenda management system, "MinuteTraq", which is no longer supported. Staff has issued an Request for Proposals and can implement the new system within FY 2022. The new system will include workflows, publication, and record-management for all City public meetings. (Ongoing costs: $30,000) 0.00 $ - 15,000$ Information Technology Information Technology Reinvestment Actions and Allocated Charges This action increases expenses in the Information Technology Fund by $272,609 for staffing support reinvestments, software, and licensing: 2.00 FTE Senior Technologists to provide enhanced security/network management and GIS capacity, CODE42 software to improves security of staff technological devices and data, FME Safe software to allow for multiple GIS licenses in all City departments, Laserfiche software to serve as a searchable record repository for permanent City generated records, and contract expenses to replace the City's current public meeting agenda management system. This action also includes technical corrections for direct allocations to the Planning and Development Services Department (PDS) to support existing department-specific technology and the Police and Public Works Departments for dedicated IT staff. With this adjustment, Development Services continues to be cost neutral. The costs of these services are budgeted as allocated charges in citywide departments; therefore, corresponding increases in various departments’ allocated charges for internal services provided by the Information Technology Department are also recommended to offset this expense. The impact to the General Fund in FY 2022 is $431,645, other funds is $164,923. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $528,000) 0.00 596,568$ -$ Information Technology Employee Parking Permit Transfer to the University Avenue Parking Fund This action appropriates $36,600 for the Utility Administration Fund's share of City employee parking permit in the University Avenue Parking Fund based on changes approved by Council in CMR 11795. (Ongoing costs: $3,000) 0.00 -$ 2,820$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ 321,139$ INFORMATION TECHNOLOGY FUND (682) SUBTOTAL 2.00 596,568$ 596,568$ RETIREE HEALTH FUND (694) Non- Departmental Supplemental Retiree Healthcare / Other Post Employment Benefit (OPEB) Contribution (for the FY 2021 period) This action aligns the expense appropriation for an additional planned contribution of $1.4 million ($0.9 million in the General Fund) to the City's California Employers' Retiree Benefit Trust (CERBT) Fund. In May 2020, the City Council directed staff to budget retiree healthcare costs at a more conservative 6.25 percent discount rate and transmit the additional amount as a discretionary payment to the CERBT Fund (CMR 11284). Though additional funds were collected from departments in FY 2021, the payment was not made to CERBT before the end of the fiscal year. Subsequently, staff inadvertently recommended duplicate corrective actions to appropriate funds for the FY 2021 payment to the CERBT; $1.4 million in the FY 2021 to 2022 Reappropriation process (CMR 12397) and $1.4 million in the first quarter (Q1) FY 2022 update (CMR 13439). This action corrects that duplication and aligns the appropriation to the planned contribution amount. (Ongoing costs: $0) 0.00 -$ (1,358,000)$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ 1,358,000$ RETIREE HEALTH FUND (694) SUBTOTAL 0.00 -$ -$ 10.a Packet Pg. 134 Revenues Department FTE Adjustment Adjustment INTERNAL SERVICE FUNDS CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A VEHICLE REPLACEMENT & MAINTENANCE FUND (681) Public Works Gas Commodity Purchase/Utilities Allocated Charges Expenses for gas commodity purchases increased by $7.7 million in the Gas Fund. This adjustment is consistent with the preliminary gas supply forecast, which reflects fluctuating market prices and anticipated demand. The City's cost of gas is budgeted as allocated charges in citywide departments and funds; therefore, corresponding increases in various departments' allocated charges are recommended. The impact to the General Fund in FY 2022 is approximately $82,000; other funds $29,000. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $0) 0.00 -$ 20,694$ Public Works Emergency Repair and Replacement (VR-15001) This action increases the Emergency Repair and Replacement capital project (VR-15001) to fund the replacement of 2017 Ford Explorer for the Police Department that was totaled in an accident in FY 2022. VR-15001 only has approximately $40,000 remaining in FY 2022 for any additional emergency replacement or repair needs. This additional funding will allow Fleet Staff to purchase a current year model replacement vehicle and return a vehicle to active status more quickly while retaining funding for any other repair or replacement needs in FY 2022. (Ongoing costs: $0) 0.00 -$ 75,000$ Public Works Code Enforcement Staffing This action adds one Code Enforcement Officer position (1.00 FTE) to address code violations, including leaf blower concerns by the community. As part of the October 25, 2021 Council Meeting, a recommendation was made to return to Council as part of the Mid-Year Review to add staff to address code enforcement. Additionally, this action adds one vehicle to the City's fleet for the officer to be able to execute job duties. (Ongoing costs: $0) 0.00 40,000$ 40,000$ Public Works Cooperatively Owned Back-Up Generator (COBUG) This action increases net expenses to the Electric Fund and decreases revenue to the Vehicle Replacement and Maintenance (VRM) Fund for year two of the service contract for the Cooperatively Owned Back-Up Generator (COBUG), as approved by City Council on June 6, 2021 (CMR 12055). Prior to the service contract, all standard maintenance was performed by City staff and costs were budgeted as allocated charges from the VRM Fund. The current service model includes a lower level of VRM activity, therefore adjustments include a contract services expense increase and a decrease in allocated charges in the Electric Fund and a corresponding revenue decrease in the VRM Fund. (Ongoing costs: 27,800) 0.00 (27,807)$ -$ Public Works Airport Fleet Tractor This action adds funding to purchase a tractor at the Airport. The Airport is currently leasing a tractor to maintain approximately 100 acres of land. Long term the cost of leasing a vehicle is more expensive than purchasing a tractor, and legally the Airport is obligated by Federal Aviation Administration standards to maintain the infields and movement areas to be kept free from vegetation and debris in order to keep signs and lighting free from obstructions. This action also recognizes federal grant funding to offset the cost of the vehicle. (Ongoing costs: $0) 0.00 100,000$ 100,000$ Public Works Information Technology Reinvestment Actions and Allocated Charges Expenses for reinvestment actions in the Information Technology Fund cost approximately $273,000 for staffing support for security/network managment and the City's Geographic Information System (GIS), updated security software, new records management software, and updated licensing requirements. The costs of these services are budgeted as allocated charges in citywide departments and funds; therefore, corresponding increases in various departments’ allocated charges for internal services provided by the Information Technology Department are recommended. For the General Fund, this action also includes technical corrections for direct allocations to the Planning and Development Services Department (PDS) to support existing department-specific technology ($324,000). The impact to the General Fund in FY 2022 is approximately $432,000; other funds $165,000. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $15,000) 0.00 -$ 8,090$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ (131,591)$ VEHICLE REPLACEMENT & MAINTENANCE FUND (681) SUBTOTAL 0.00 112,193$ 112,193$ 10.a Packet Pg. 135 Revenues Department FTE Adjustment Adjustment INTERNAL SERVICE FUNDS CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A PRINT AND MAIL SERVICES FUND (683) Administrative Services Information Technology Reinvestment Actions and Allocated Charges Expenses for reinvestment actions in the Information Technology Fund cost approximately $273,000 for staffing support for security/network managment and the City's Geographic Information System (GIS), updated security software, new records management software, and updated licensing requirements. The costs of these services are budgeted as allocated charges in citywide departments and funds; therefore, corresponding increases in various departments’ allocated charges for internal services provided by the Information Technology Department are recommended. For the General Fund, this action also includes technical corrections for direct allocations to the Planning and Development Services Department (PDS) to support existing department-specific technology ($324,000). The impact to the General Fund in FY 2022 is approximately $432,000; other funds $165,000. A detailed list of impacts by department and fund can be found in Attachment A, Exhibit 1. (Ongoing costs: $2,000) 0.00 -$ 971$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ (971)$ PRINT AND MAIL SERVICES FUND (683) SUBTOTAL 0.00 -$ -$ 10.a Packet Pg. 136 Revenues Department FTE Adjustment Adjustment SPECIAL REVENUE FUNDS UNIVERSITY AVENUE PARKING FUND (236) Office of Transportation Transfer from General Fund This action recognizes $36,600 in revenue from the General Fund for it's share of City employee parking permit in the University Avenue Parking Fund. (Ongoing savings: $37,000) 0.00 36,600$ -$ Office of Transportation Transfer from Utilities Administration Fund This action recognizes $6,298 in revenue from the Utility Administration Fund for it's share of City employee parking permit in the University Avenue Parking Fund. (Ongoing savings: $6,000) 0.00 6,298$ -$ Office of Transportation Transfer from Technology Fund This action recognizes $2,820 in revenue from the Technology Fund for it's share of City employee parking permit in the University Avenue Parking Fund. (Ongoing savings: $3,000) 0.00 2,820$ -$ Fund Balance Adjustment to Fund Balance This action adjusts the fund balance to offset adjustments recommended in this report. 0.00 -$ 45,718$ UNIVERSITY AVENUE PARKING FUND (236) SUBTOTAL 0.00 45,718$ 45,718$ CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET Expenses ATTACHMENT A 10.a Packet Pg. 137 ATTACHMENT A, EXHIBIT 1: Central Adjutments in Various Funds Fund Department/ Fund Title Revenue Expense Comments General Fund Administrative Services Information Technology Adjustment $- $ 5,268 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. General Fund City Attorney Information Technology Adjustment $- $ 2,196 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. General Fund City Auditor Information Technology Adjustment $- $ 522 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. General Fund City Clerk Information Technology Adjustment $- $ 785 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. General Fund City Council Information Technology Adjustment $- $ 455 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. General Fund City Manager Information Technology Adjustment $- $ 1,991 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. General Fund Community Services Information Technology Adjustment $- $ 17,867 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. General Fund Community Services Utilities Commodity Purchase Adjustments $- $ 41,012 Adjustment to allocated charges for gas commodity purchase adjustment in FY 2022. General Fund Fire Information Technology Adjustment $- $ 21,171 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. General Fund Fire Utilities Commodity Purchase Adjustments $- $ 2,457 Adjustment to allocated charges for gas commodity purchase adjustment in FY 2022. General Fund Human Resources Information Technology Adjustment $- $ 2,266 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. General Fund Library Information Technology Adjustment $- $ 5,305 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. General Fund Library Utilities Commodity Purchase Adjustments $- $ 4,076 Adjustment to allocated charges for gas commodity purchase adjustment in FY 2022. General Fund Office of Emergency Services Information Technology Adjustment $- $ 855 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. General Fund Office of Transportation Information Technology Adjustment $- $ 1,200 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. General Fund Planning and Development Services Information Technology Adjustment $- $ 10,952 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. General Fund Planning and Development Services Information Technology Adjustment $- $ 323,769 Technical correction to technology allocated charges. General Fund Police Information Technology Adjustment $- $ 25,435 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET GENERAL FUND Attachment A, Exhibit 1 page 1 10.b Packet Pg. 138 ATTACHMENT A, EXHIBIT 1: Central Adjutments in Various Funds Fund Department/ Fund Title Revenue Expense Comments CITY OF PALO ALTO RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2022 BUDGET General Fund Police Information Technology Adjustment $- $ 211,034 Technical correction to technology allocated charges. General Fund Public Works Information Technology Adjustment $- $ 11,609 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. General Fund Public Works Information Technology Adjustment $- $ (211,034)Technical correction to technology allocated charges. General Fund Public Works Utilities Commodity Purchase Adjustments $- $ 34,701 Adjustment to allocated charges for gas commodity purchase adjustment in FY 2022. $- $ 513,891 Airport Enterprise Fund 530 Information Technology Adjustment $- $ 1,259 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. Airport Enterprise Fund 530 Utilities Commodity Purchase Adjustments $- $ 1,083 Adjustment to allocated charges for gas commodity purchase adjustment in FY 2022. Electric Supply Fund 513 Utilities Commodity Purchase Adjustments $- $ 1,416 Adjustment to allocated charges for gas commodity purchase adjustment in FY 2022. Electric Fund 523 Utilities Commodity Purchase Adjustments $- $ 1,583 Adjustment to allocated charges for gas commodity purchase adjustment in FY 2022. Refuse Fund 525 Information Technology Adjustment $- $ 7,945 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. Stormwater Management Fund 528 Information Technology Adjustment $- $ 6,219 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. Utilities Administration Fund 521 Information Technology Adjustment $- $ 102,808 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. Wastewater Treatment Fund 526 Information Technology Adjustment $- $ 37,631 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. Wastewater Treatment Fund 526 Utilities Commodity Purchase Adjustments $- $ 4,039 Adjustment to allocated charges for gas commodity purchase adjustment in FY 2022. $- $ 163,982 Printing & Mailing Services Fund 683 Information Technology Adjustment $- $ 971 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. Vehicle Replacement & Maintenance Fd 681 Information Technology Adjustment $- $ 8,090 Adjustment to allocated charges for technology services to align with mid-year restorations in FY 2022. Vehicle Replacement & Maintenance Fd 681 Utilities Commodity Purchase Adjustments $- $ 20,694 Adjustment to allocated charges for gas commodity purchase adjustment in FY 2022. $- $ 29,755 TOTAL ADJUSTMENT $-$ 707,628 ENTERPRISE FUNDS SUBTOTAL INTERNAL SERVICE FUNDS INTERNAL SERVICE FUNDS SUBTOTAL GENERAL FUND SUBTOTAL ENTERPRISE FUNDS Attachment A, Exhibit 1 page 2 10.b Packet Pg. 139 ATTACHMENT B 1 Attachment B provides a comprehensive list of all staffing adjustments since FY 2022 budget adoption. A restated Table of Organization can be found below, which includes all full-time adjustments. These changes include: 1.CMR 13439 Preliminary Q1 FY 2022 Financial Status in which 4.00 Full-Time Equivalent (FTE) were added: a.2.00 FTE Assistant to the City Manager b.1.00 FTE Administrative Associate III c.1.00 FTE Communications Manager 2.CMR 13643 Staffing for Adequate Fire and Emergency Response (SAFER) Grant in which 5.00 FTE Firefighters were added in the Fire Department; 3.CMR 13801 FY 2022 Mid-Year Budget Review in which net 11.00 FTE full-time and 0.94 FTE part-time positions are recommended. Position additions, reclassifications and realignments include: a.Reclassify 2.00 FTE Deputy City Attorney to 2.00 FTE Assistant City Attorney b.Add 0.75 FTE Junior Museum and Zoo Educator, offset by net 0.50 FTE Instructor II - H part-time staffing eliminations c.Add 0.48 FTE Arts & Sciences Professional I - H d.Add 1.00 FTE Deputy Director of Technical Services e.Add 1.00 FTE Human Resources Technician f.Add 0.96 FTE Management Specialist, comprised of two 0.48 FTE positions g.Add 2.00 FTE Senior Technologist h.Reclassify 1.00 FTE Traffic Engineering-Lead to a 1.00 FTE Senior Engineer i.Add 1.00 FTE Code Enforcement Officer j.Add 1.00 FTE Environmental Specialist k.Reclassify 0.75 FTE Management Analyst to a 1.00 FTE Manager Environmental Control Program l.Reclassify 1.00 FTE Metering Technician to a 1.00 FTE Electric Project Coordinator m.Add 3.00 FTE Electric Project Engineer, offset by the reduction of 1.00 FTE Power Engineer n.Add 1.00 FTE Utilities Program Services Manager o.Add 1.00 FTE Senior Engineer Attachment B 10.c Packet Pg. 140 2 ATTACHMENT B Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % General Fund Administrative Services Account Specialist 4.63 4.63 3.13 4.13 1.00 31.9% Account Specialist (Freeze)——1.50 —(1.50)(100.0)% Account Specialist-Lead 3.45 3.45 3.45 3.45 ——% Accountant 3.00 3.00 3.00 2.00 (1.00)(33.3)% Administrative Assistant 1.00 1.00 1.00 1.00 ——% Administrative Associate II 1.00 1.00 0.50 0.50 ——% Administrative Associate II (Freeze)——0.50 —(0.50)(100.0)% Administrative Associate III 1.00 1.00 1.00 1.00 ——% Assistant Director Administrative Services 1.65 1.65 1.65 1.65 ——% Buyer 1.00 1.00 1.00 2.00 1.00 100.0% Chief Procurement Officer 1.00 1.00 1.00 1.00 ——% Contracts Administrator 2.70 2.70 2.30 1.70 (0.60)(26.0)% Contracts Administrator (Freeze)——0.40 —(0.40)(100.0)% Director Administrative Services/CFO 0.80 0.80 0.80 0.80 ——% Director Office of Management and Budget 1.00 1.00 —1.00 1.00 —% Director Office of Management and Budget (Freeze) ——1.00 —(1.00)(100.0)% Management Analyst 1.00 2.00 2.00 2.00 ——% Manager Budget 2.00 2.00 2.00 2.00 ——% Manager Real Property 1.00 1.00 1.00 1.00 ——% Manager Revenue Collections 0.62 0.62 0.62 0.62 ——% Manager Treasury, Debt & Investments 0.60 0.60 0.60 0.60 ——% Manager, Finance 1.00 1.00 1.00 1.00 ——% Payroll Analyst 2.00 2.00 2.00 2.00 ——% Performance Auditor II (Freeze)——1.00 —(1.00)(100.0)% Senior Accountant 3.00 3.00 3.00 3.00 ——% Senior Buyer 1.00 1.00 1.00 1.00 ——% Senior Management Analyst 2.30 2.30 2.30 2.30 ——% Storekeeper 1.00 1.00 1.00 1.00 ——% Storekeeper-Lead 0.20 0.20 0.20 0.20 ——% Warehouse Supervisor 0.20 0.20 0.20 0.20 ——% Total Administrative Services 38.15 39.15 40.15 37.15 (3.00)(7.5)% Attachment B 10.c Packet Pg. 141 ATTACHMENT B 3 City Attorney Assistant City Attorney***3.00 3.00 3.00 4.00 1.00 100.0% Chief Assistant City Attorney 1.00 1.00 1.00 1.00 ——% City Attorney 1.00 1.00 1.00 1.00 ——% Claims Investigator 1.00 1.00 1.00 1.00 ——% Deputy City Attorney***1.00 1.00 1.00 —(1.00)(100.0)% Legal Fellow 1.00 1.00 0.50 1.00 0.50 100.0% Legal Fellow (Freeze)——0.50 —(0.50)(100.0)% Secretary to City Attorney 1.00 1.00 1.00 1.00 ——% Senior Management Analyst 1.00 1.00 1.00 1.00 ——% Total City Attorney 10.00 10.00 10.00 10.00 ——% City Auditor City Auditor 1.00 1.00 1.00 —(1.00)(100.0)% Performance Auditor I 1.00 —————% Performance Auditor II 1.00 2.00 ————% Senior Performance Auditor 1.00 1.00 2.00 —(2.00)(100.0)% Total City Auditor 4.00 4.00 3.00 —(3.00)(100.0)% City Clerk Administrative Associate III 2.00 2.00 2.00 2.00 ——% Assistant City Clerk 1.00 1.00 1.00 1.00 ——% City Clerk 1.00 1.00 1.00 1.00 ——% Deputy City Clerk 1.00 1.00 1.00 1.00 ——% Total City Clerk 5.00 5.00 5.00 5.00 ——% City Manager Administrative Assistant 1.00 2.00 2.00 2.00 ——% Administrative Associate III 1.00 —————% Assistant City Manager —1.00 1.00 1.00 ——% Assistant City Manager/Utilities General Manager 0.25 —————% Assistant to the City Manager***2.00 2.00 1.00 3.00 2.00 200.0% Assistant to the City Manager (Freeze)——1.00 —(1.00)(100.0)% Chief Communications Officer 1.00 1.00 1.00 1.00 ——% Chief Sustainability Officer 1.00 —————% City Manager 1.00 1.00 1.00 1.00 ——% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 142 4 ATTACHMENT B Deputy City Manager 2.00 1.00 1.00 1.00 ——% Executive Assistant to the City Manager 1.00 1.00 1.00 1.00 ——% Management Analyst 0.75 0.75 ————% Manager Communications 1.00 1.00 1.00 1.00 ——% Total City Manager 12.00 10.75 10.00 11.00 1.00 10.0% Community Services Administrative Assistant 1.00 1.00 1.00 1.00 ——% Administrative Associate III 1.00 1.00 ————% Administrative Associate III (Freeze)——1.00 —(1.00)(100.0)% Assistant Director Community Services 2.00 2.00 1.00 1.00 ——% Assistant Director Community Services (Freeze)——1.00 —(1.00)(100.0)% Building Serviceperson 1.25 1.25 1.00 1.00 ——% Building Serviceperson-Lead 0.60 0.60 0.60 0.60 ——% Coordinator Recreation Programs 3.00 4.00 4.00 4.00 ——% Director Community Services 1.00 1.00 1.00 1.00 ——% Division Manager Open Space, Parks and Golf 1.00 1.00 ————% Heavy Equipment Operator 0.07 0.07 0.07 —(0.07)(100.0)% Inspector, Field Services 2.00 2.00 2.00 2.00 ——% Junior Museum & Zoo Educator***3.60 3.60 3.25 4.00 0.75 23.1% Junior Museum & Zoo Educator (Freeze)——0.35 —(0.35)(100.0)% Management Analyst 1.00 1.00 1.00 1.00 ——% Management Assistant 1.00 1.00 1.00 1.00 ——% Manager Community Services 5.00 5.00 4.00 5.00 1.00 25.0% Manager Community Services (Freeze)——1.00 —(1.00)(100.0)% Manager Community Services Senior Program 4.00 4.00 4.00 4.00 ——% Manager Human Services 1.00 1.00 1.00 1.00 ——% Park Maintenance Person 6.00 6.00 6.00 6.00 ——% Park Maintenance-Lead 1.00 1.00 1.00 1.00 ——% Park Ranger 5.00 5.00 5.00 5.00 ——% Parks/Golf Crew-Lead 2.00 2.00 2.00 2.00 ——% Producer Arts/Science Program 11.00 11.00 10.25 11.00 0.75 (12.0)% Producer Arts/Science Program (Freeze)——1.75 —(1.75)(100.0)% Program Assistant I 8.00 8.00 3.00 3.00 ——% Program Assistant I (Freeze)——4.00 —(4.00)(100.0)% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 143 ATTACHMENT B 5 Program Assistant II 4.00 3.00 4.00 4.00 ——% Project Manager 0.10 0.10 0.10 0.10 ——% Senior Management Analyst 1.00 1.00 1.00 1.00 ——% Sprinkler System Representative 4.00 4.00 4.00 4.00 ——% Superintendent Community Services 2.00 2.00 2.00 2.00 ——% Superintendent Recreation 1.00 1.00 ————% Superintendent Recreation (Freeze)——1.00 —(1.00)(100.0)% Theater Specialist 2.00 2.00 2.00 2.00 ——% WGW Heavy Equipment Operator ———0.07 0.07 —% Total Community Services 75.62 75.62 75.37 67.77 (7.60)(10.1)% Fire 40-Hour Training Battalion Chief 1.00 1.00 1.00 1.00 ——% 40-Hour Training Captain 1.00 1.00 —1.00 1.00 100.0% 40-Hour Training Captain (Freeze)——1.00 —(1.00)(100.0)% Administrative Assistant 1.00 1.00 1.00 1.00 ——% Administrative Associate II 2.20 2.20 1.20 2.20 1.00 83.3% Administrative Associate II (Freeze)——1.00 —(1.00)(100.0)% Battalion Chief 3.00 3.00 3.00 3.00 ——% Business Analyst 0.80 0.80 0.80 0.80 ——% Deputy Chief/Fire Marshal 0.05 0.05 0.05 0.05 ——% Deputy Director Technical Services Division***0.20 0.20 —0.20 0.20 100.0% Deputy Director Technical Services Division (Freeze) ——0.20 —(0.20)(100.0)% Deputy Fire Chief 2.00 2.00 2.00 1.00 (1.00)(50.0)% Emergency Medical Service Director 1.00 1.00 1.00 1.00 ——% Emergency Medical Services Data Specialist 1.00 1.00 1.00 1.00 ——% Fire Apparatus Operator 26.00 26.00 26.00 26.00 ——% Fire Captain 21.00 21.00 21.00 20.00 (1.00)(4.8)% Fire Chief 1.00 1.00 1.00 1.00 ——% Fire Fighter***34.00 34.00 29.00 34.00 5.00 17.2% Fire Fighter (Freeze)——5.00 —(5.00)(100.0)% Fire Inspector 0.80 0.80 0.40 0.40 ——% Fire Inspector (Freeze)——0.40 —(0.40)(100.0)% Geographic Information System Specialist 0.50 0.50 0.50 0.50 ——% Hazardous Materials Inspector 0.30 0.30 0.30 0.30 ——% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 144 6 ATTACHMENT B Senior Management Analyst 1.00 1.00 1.00 1.00 ——% Total Fire 97.85 97.85 97.85 95.45 (2.40)(2.5)% Human Resources Assistant Director Human Resources 1.00 1.00 1.00 1.00 ——% Director Human Resources/CPO 1.00 1.00 1.00 1.00 ——% Human Resources Representative 3.00 3.00 2.50 2.00 (0.50)(20.0)% Human Resources Representative (Freeze)——0.50 —(0.50)(100.0)% Human Resources Technician***4.00 4.00 3.50 4.00 0.50 14.3% Human Resources Technician (Freeze)——0.50 —(0.50)(100.0)% Manager Employee Benefits 1.00 1.00 1.00 1.00 ——% Manager Employee Relations 1.00 1.00 1.00 1.00 ——% Senior Human Resources Administrator 3.00 3.00 3.00 3.00 ——% Senior Management Analyst 2.00 2.00 2.00 2.00 ——% Total Human Resources 16.00 16.00 16.00 15.00 (1.00)(6.3)% Library Administrative Associate III 1.00 1.00 ————% Administrative Associate III (Freeze)——1.00 —(1.00)(100.0)% Assistant Director Library Services 1.00 1.00 ————% Assistant Director Library Services (Freeze)——1.00 —(1.00)(100.0)% Business Analyst 1.00 1.00 1.00 1.00 ——% Coordinator Library Programs 1.00 1.00 1.00 1.00 ——% Director Libraries 1.00 1.00 1.00 1.00 ——% Division Head Library Services 1.00 1.00 1.00 1.00 ——% Librarian 7.00 6.00 6.00 6.00 ——% Library Associate 7.00 7.00 6.00 6.00 ——% Library Associate (Freeze)——1.00 —(1.00)(100.0)% Library Specialist 11.50 11.50 10.50 10.50 ——% Library Specialist (Freeze)——1.00 —(1.00)(100.0)% Management Analyst 1.00 1.00 1.00 1.00 ——% Manager Library Services 4.00 3.00 3.00 3.00 ——% Senior Librarian 9.00 8.00 6.00 6.00 ——% Senior Librarian (Freeze)——2.00 —(2.00)(100.0)% Supervising Librarian 2.00 4.00 4.00 4.00 ——% Total Library 47.50 46.50 46.50 40.50 (6.00)(12.9)% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 145 ATTACHMENT B 7 Office of Emergency Services Director Office of Emergency Services 1.00 1.00 1.00 1.00 ——% Office of Emergency Services Coordinator 1.00 1.00 1.00 1.00 ——% Program Assistant II 1.00 1.00 ————% Program Assistant II (Freeze)——1.00 —(1.00)(100.0)% Total Office of Emergency Services 3.00 3.00 3.00 2.00 (1.00)(33.3)% Office of Transportationb Administrative Assistant —0.50 0.50 0.60 0.10 20.0% Administrative Associate III 0.30 —————% Associate Engineer 0.65 0.30 0.30 0.35 0.05 16.7% Associate Planner 0.24 0.30 0.45 0.40 (0.05)(11.1)% Chief Transportation Official 0.55 0.70 0.70 0.70 ——% Coordinator Transportation Systems Management 0.74 1.25 1.25 0.65 (0.60)(48.0)% Management Analyst 0.02 0.50 0.50 0.50 ——% Parking Operations-Lead 0.10 ——0.05 0.05 —% Project Engineer 0.50 0.45 0.45 0.25 (0.20)(44.4)% Senior Engineer***—0.20 0.20 0.55 0.35 175.0% Senior Planner 0.28 0.50 0.50 0.15 (0.35)(70.0)% Traffic Engineering-Lead***0.65 0.35 0.35 —(0.35)100.0% Transportation Planning Manager 0.36 1.15 1.15 1.00 (0.15)(13.0)% Total Office of Transportation 4.39 6.20 6.35 5.20 (1.15)(18.1)% Planning and Development Servicesc Administrative Assistant 2.00 1.00 1.00 1.00 ——% Administrative Associate I 1.00 1.00 1.00 1.00 ——% Administrative Associate II 2.80 2.80 2.80 2.80 ——% Administrative Associate III***3.29 4.00 4.00 4.00 ——% Assistant Chief Building Official 1.00 1.00 1.00 1.00 ——% Assistant Director PCE 1.00 1.00 1.00 1.00 ——% Associate Engineer 0.02 0.22 0.20 —(0.20)(100.0)% Associate Planner 3.03 3.15 3.00 3.25 0.25 8.3% Building Inspector Specialist 4.00 4.00 6.00 6.00 ——% Building/Planning Technician 3.00 3.00 2.00 2.00 ——% Building/Planning Technician (Freeze)——1.00 —(1.00)(100.0)% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 146 8 ATTACHMENT B Business Analyst 1.00 —————% Chief Building Official 1.00 1.00 1.00 1.00 ——% Chief Planning Official 1.00 1.00 1.00 1.00 ——% Chief Transportation Official 0.09 —————% Code Enforcement Officer***2.00 2.00 —1.00 1.00 100.0% Code Enforcement Officer (Freeze)——2.00 —(2.00)(100.0)% Code Enforcement-Lead 1.00 1.00 1.00 1.00 ——% Deputy Chief/Fire Marshal 0.80 0.80 0.80 0.80 ——% Development Project Coordinator II 2.00 2.00 2.00 2.00 ——% Development Project Coordinator III 3.00 3.00 3.00 3.00 ——% Development Services Director 1.00 —————% Director Planning/Community Environment 1.00 1.00 1.00 1.00 ——% Engineer 0.64 0.64 0.52 0.52 ——% Engineering Technician III 1.78 1.78 1.50 1.50 ——% Fire Inspector 3.20 3.20 1.60 1.60 ——% Fire Inspector (Freeze)——1.60 —(1.60)(100.0)% Hazardous Materials Inspector 1.60 1.60 1.60 1.60 ——% Industrial Waste Inspector 0.01 0.01 ————% Industrial Waste Investigator 0.35 0.35 0.35 0.35 ——% Inspector, Field Services 0.68 0.68 0.68 0.68 ——% Landscape Architect Park Planner 0.50 0.50 0.50 0.50 ——% Management Analyst 1.79 0.01 ————% Manager Development Center 1.00 —————% Manager Environmental Control Program 0.10 0.10 ————% Manager Planning 3.00 5.00 4.00 4.00 ——% Manager Urban Forestry 0.04 0.04 ————% Planner 4.00 4.00 4.00 4.00 ——% Planning Division Manager 1.00 —————% Principal Management Analyst —1.00 ————% Principal Planner 1.00 2.00 1.00 1.00 ——% Principal Planner (Freeze)——1.00 —(1.00)(100.0)% Program Assistant —1.00 ————% Program Assistant I (Freeze)——1.00 —(1.00)(100.0)% Project Engineer 0.33 0.13 0.10 —(0.10)(100.0)% Senior Business Analyst —1.00 1.00 1.00 ——% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 147 ATTACHMENT B 9 Senior Engineer***0.46 0.46 0.40 0.45 0.05 12.5% Senior Industrial Waste Investigator 0.01 0.01 ————% Senior Management Analyst 1.88 2.00 2.00 2.00 ——% Senior Planner 3.60 3.60 2.60 3.65 1.05 40.0% Senior Planner (Freeze)——1.00 —(1.00)(100.0)% Supervisor Inspection and Surveying 0.27 0.27 0.25 0.25 ——% Traffic Engineering-Lead***—0.10 0.10 —(0.10)(100.0)% Transportation Planning Manager 0.05 ——0.05 0.05 —% Total Planning and Development Services 62.32 62.45 61.60 56.00 (5.60)(9.1)% Police Administrative Assistant 1.00 1.00 1.00 1.00 ——% Administrative Associate II 3.00 3.00 2.00 2.00 ——% Administrative Associate II (Freeze)——1.00 —(1.00)(100.0)% Animal Control Officer 3.00 3.00 2.00 2.00 ——% Animal Control Officer (Freeze)——1.00 —(1.00)(100.0)% Animal Control Officer-Lead 1.00 1.00 1.00 1.00 ——% Animal Services Specialist II 2.00 —————% Assistant Police Chief 1.00 1.00 1.00 1.00 ——% Business Analyst 1.20 1.20 1.20 1.20 ——% Code Enforcement Officer 1.00 1.00 1.00 1.00 ——% Communications Manager 1.00 1.00 ————% Communications Manager (Freeze)——1.00 —(1.00)(100.0)% Communications Technician 1.00 1.00 ————% Communications Technician (Freeze)——1.00 —(1.00)(100.0)% Community Service Officer 7.50 7.50 5.63 5.63 ——% Community Service Officer (Freeze)——1.87 —(1.87)(100.0)% Court Liaison Officer 1.00 1.00 1.00 1.00 ——% Crime Analyst 1.00 1.00 1.00 1.00 ——% Deputy Director Technical Services Division***0.80 0.80 —0.80 0.80 100.0% Deputy Director Technical Services Division (Freeze) ——0.80 —(0.80)(100.0)% Geographic Information System Specialist 0.50 0.50 0.50 0.50 ——% Police Agent 19.00 19.00 19.00 19.00 ——% Police Captain 2.00 2.00 2.00 2.00 ——% Police Chief 1.00 1.00 1.00 1.00 ——% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 148 10 ATTACHMENT B Police Lieutenant 5.00 5.00 4.00 4.00 ——% Police Lieutenant (Freeze)——1.00 —(1.00)(100.0)% Police Officer 50.00 50.00 39.00 39.00 ——% Police Officer (Freeze)——11.00 —(11.00)(100.0)% Police Records Specialist II 6.00 6.00 6.00 6.00 ——% Police Records Specialist-Lead 1.00 1.00 1.00 1.00 ——% Police Sergeant 14.00 14.00 14.00 14.00 ——% Program Assistant II 1.00 1.00 1.00 1.00 ——% Property Evidence Technician 2.00 2.00 2.00 2.00 ——% Public Safety Communications Manager***1.00 1.00 —1.00 1.00 100.0% Public Safety Communications Manager (Freeze) ——1.00 —(1.00)(100.0)% Public Safety Dispatcher 16.00 16.00 12.00 12.00 ——% Public Safety Dispatcher (Freeze)——4.00 —(4.00)(100.0)% Public Safety Dispatcher-Lead 4.00 4.00 4.00 4.00 ——% Public Safety Program Manager 2.00 2.00 2.00 1.00 (1.00)(50.0)% Senior Management Analyst 1.00 1.00 1.00 1.00 ——% Superintendent Animal Services 1.00 —————% Veterinarian 1.00 —————% Veterinarian Technician 2.00 —————% Total Police 155.00 149.00 149.00 126.13 (22.87)(15.3)% Public Works Administrative Assistant 1.00 1.00 1.00 0.50 (0.50)(50.0)% Administrative Associate I 0.60 0.10 0.10 —(0.10)(100.0)% Administrative Associate II 2.65 2.65 2.65 2.65 ——% Administrative Associate III 0.01 0.01 0.01 —(0.01)(100.0)% Assistant Director Public Works 0.87 0.73 0.73 0.73 ——% Associate Engineer 0.30 —————% Building Serviceperson-Lead 1.00 1.00 1.00 1.00 ——% Cement Finisher 2.00 2.00 2.00 2.00 ——% Cement Finisher-Lead 0.26 0.26 0.26 0.26 ——% Coordinator Public Works Projects 1.50 1.50 1.50 1.50 ——% Director Public Works/City Engineer 1.00 1.00 1.00 1.00 ——% Electrician 0.80 0.80 0.80 0.80 ——% Engineer 0.66 0.36 0.48 0.48 ——% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 149 ATTACHMENT B 11 Engineering Technician III 1.47 1.47 1.75 1.75 ——% Environmental Specialist***———0.33 0.33 100.0% Equipment Operator 2.46 2.46 2.46 2.46 ——% Facilities Carpenter 1.00 1.00 1.00 1.00 ——% Facilities Maintenance-Lead 1.85 1.85 1.85 1.85 ——% Facilities Painter 1.75 1.75 1.75 1.75 ——% Facilities Technician 4.05 4.05 4.05 4.05 ——% Heavy Equipment Operator 2.33 2.33 2.33 2.10 (0.23)(9.9)% Heavy Equipment Operator-Lead 0.85 0.85 0.85 0.85 ——% Inspector, Field Services 0.11 0.11 0.11 0.11 ——% Landscape Architect Park Planner 0.60 0.60 0.60 0.60 ——% Management Analyst***0.70 0.70 1.45 0.70 (0.75)51.7% Manager Environmental Control Program***———0.33 0.33 100.0% Manager Facilities 0.90 0.90 0.90 0.90 ——% Manager Maintenance Operations 1.20 1.20 1.20 1.20 ——% Manager Urban Forestry 0.96 0.96 1.00 1.00 ——% Manager Watershed Protection 0.05 0.05 0.05 0.05 ——% Project Engineer 0.50 —————% Project Manager 2.65 2.65 2.00 2.00 ——% Project Manager (Freeze)——0.65 —(0.65)(100.0)% Senior Engineer 0.79 0.59 0.60 0.60 ——% Senior Management Analyst 1.11 1.11 1.11 1.11 ——% Senior Project Manager 0.10 —————% Supervisor Inspection and Surveying 0.10 0.10 0.10 0.10 ——% Surveyor, Public Works 0.33 0.33 0.33 0.33 ——% Traffic Controller Maintainer I 1.94 1.94 1.94 1.94 ——% Traffic Controller Maintainer II 2.00 2.00 2.00 1.00 (1.00)(50.0)% Tree Maintenance Person 1.00 1.00 1.00 1.00 ——% Tree Trim/Line Clear 7.00 7.00 7.00 7.00 ——% Tree Trim/Line Clear-Lead 1.00 1.00 1.00 1.00 ——% WGW Heavy Equipment Operator ———0.23 0.23 —% Total Public Works 51.45 49.41 50.61 48.26 (2.35)(4.6)% Total General Fund 582.28 574.93 574.43 519.46 (54.97)(9.6)% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 150 12 ATTACHMENT B Enterprise Fund Public Works Account Specialist 0.30 0.30 0.30 —(0.30)(100.0)% Accountant 0.40 0.40 0.40 0.70 0.30 75.0% Administrative Associate I 0.10 0.10 0.10 —(0.10)(100.0)% Administrative Associate II 2.15 2.15 2.15 2.15 ——% Administrative Associate III 0.10 0.10 0.10 0.20 0.10 100.0% Assistant Director Public Works 1.30 1.30 1.30 1.30 ——% Assistant Manager WQCP 2.00 2.00 2.00 2.00 ——% Associate Engineer 2.99 2.99 3.00 3.00 ——% Chemist 3.00 3.00 3.00 2.00 (1.00)(33.3)% Deputy Chief/Fire Marshal 0.07 0.07 0.07 0.07 ——% Electrician 3.00 3.00 3.00 3.00 ——% Electrician-Lead 2.00 2.00 2.00 2.00 ——% Engineer 0.90 0.90 0.90 0.90 ——% Engineering Technician III 0.25 0.25 0.25 0.25 ——% Environmental Specialist***2.00 2.00 2.00 2.33 0.33 16.5% Equipment Operator 0.54 0.54 0.54 0.54 ——% Facilities Maintenance Lead 1.00 1.00 1.00 1.00 ——% Facilities Technician 1.50 1.50 1.50 1.50 ——% Hazardous Materials Inspector 0.04 0.04 0.04 0.04 ——% Heavy Equipment Operator 0.90 0.90 0.90 0.90 ——% Heavy Equipment Operator-Lead 1.15 1.15 1.15 1.15 ——% Industrial Waste Inspector 2.99 2.99 3.00 3.00 ——% Industrial Waste Investigator 1.15 1.15 1.15 1.15 ——% Laboratory Technician WQC 3.00 3.00 3.00 3.00 ——% Landfill Technician 1.00 1.00 1.00 1.00 ——% Management Analyst 2.30 2.30 2.30 2.30 ——% Manager Airport 1.00 1.00 1.00 1.00 ——% Manager Environmental Control Program***4.90 4.90 5.00 5.33 0.33 6.6% Manager Laboratory Services 1.00 1.00 1.00 1.00 ——% Manager Maintenance Operations 1.96 1.96 1.96 1.96 ——% Manager Solid Waste 1.00 1.00 1.00 1.00 ——% Manager Water Quality Control Plant 1.00 1.00 1.00 1.00 ——% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 151 ATTACHMENT B 13 Manager Watershed Protection 0.95 0.95 0.95 0.95 ——% Plant Mechanic 7.00 7.00 7.00 7.00 ——% Program Assistant I 1.00 1.00 1.00 1.00 ——% Program Assistant II 2.00 2.00 2.00 2.00 ——% Project Engineer 1.83 1.83 1.83 1.83 ——% Project Manager 1.35 1.35 1.35 1.35 ——% Senior Accountant 0.30 0.30 0.30 0.30 ——% Senior Buyer 1.00 1.00 1.00 1.00 ——% Senior Chemist 1.00 1.00 1.00 2.00 1.00 100.0% Senior Engineer 3.76 3.76 3.76 3.76 ——% Senior Industrial Waste Investigator 0.99 0.99 1.00 1.00 ——% Senior Management Analyst 0.21 0.21 0.21 0.21 ——% Senior Mechanic 1.00 1.00 1.00 1.00 ——% Senior Operator WQC 6.00 6.00 6.00 6.00 ——% Senior Technologist 1.00 1.00 1.00 1.00 ——% Storekeeper 1.00 1.00 1.00 1.00 ——% Street Maintenance Assistant 1.00 1.00 1.00 1.00 ——% Street Sweeper Operator 1.63 1.63 1.63 1.63 ——% Supervisor WQCP Operations 3.00 3.00 3.00 3.00 ——% Surveyor, Public Works 0.12 0.12 0.12 0.12 ——% Technologist 1.00 1.00 1.00 1.00 ——% Traffic Controller Maintainer I 0.06 0.06 0.06 0.06 ——% WQC Plant Operator II 16.00 16.00 16.00 16.00 ——% Zero Waste Coordinator 1.00 1.00 1.00 1.00 ——% Total Public Works 101.19 101.19 101.32 101.98 0.66 0.7% Utilities Account Specialist 1.70 1.70 1.70 1.00 (0.70)(41.2)% Accountant 0.60 0.60 0.60 1.30 0.70 116.7% Administrative Assistant 1.00 1.00 1.00 1.00 ——% Administrative Associate II 7.00 6.00 6.00 6.00 ——% Assistant City Attorney***———1.00 1.00 100.0% Assistant City Manager/Utilities General Manager 0.75 —————% Assistant Director Administrative Services 0.25 0.25 0.25 0.25 ——% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 152 14 ATTACHMENT B Assistant Director Utilities Customer Support Services 1.00 1.00 1.00 1.00 ——% Assistant Director Utilities Engineering 1.00 1.00 —1.00 1.00 100.0% Assistant Director Utilities Engineering (Freeze)——1.00 —(1.00)(100.0)% Assistant Director Utilities Operations 1.00 1.00 1.00 1.00 ——% Assistant Director Utilities/Resource Management 1.00 1.00 1.00 1.00 ——% Business Analyst 6.00 6.00 5.00 6.00 1.00 20.0% Business Analyst (Freeze)——1.00 —(1.00)(100.0)% Cathodic Protection Technician Assistant 1.00 1.00 1.00 1.00 ——% Cathodic Technician 1.00 1.00 1.00 1.00 ——% Cement Finisher 2.00 2.00 2.00 2.00 ——% Contracts Administrator 0.70 0.70 0.70 0.70 ——% Coordinator Utilities Projects***6.00 6.00 6.00 7.00 1.00 16.7% Customer Service Representative 7.00 7.00 7.00 7.00 ——% Customer Service Specialist 2.00 2.00 2.00 2.00 ——% Customer Service Specialist-Lead 2.00 2.00 2.00 2.00 ——% Deputy Chief/Fire Marshal 0.08 0.08 0.08 0.08 ——% Deputy City Attorney***1.00 1.00 1.00 —(1.00)(100.0)% Director Administrative Services/CFO 0.20 0.20 0.20 0.20 ——% Electric Heavy Equipment Operator ——2.00 2.00 ——% Electric Project Engineer***2.00 4.00 4.00 7.00 3.00 75.0% Electric Underground Inspector 2.00 2.00 2.00 2.00 ——% Electric Underground Inspector-Lead 1.00 1.00 1.00 1.00 ——% Electrical Equipment Technician 1.00 1.00 1.00 1.00 ——% Electrician Assistant I 3.00 3.00 3.00 3.00 ——% Engineer 4.00 4.00 4.00 4.00 ——% Engineering Manager - Electric 1.00 1.00 1.00 1.00 ——% Engineering Manager - WGW 1.00 1.00 1.00 1.00 ——% Engineering Technician III 3.00 3.00 3.00 3.00 ——% Environmental Specialist***———0.34 0.34 100.0% Gas and Water Meter Measurement and Control Technician 4.00 4.00 4.00 4.00 ——% Gas and Water Meter Measurement and Control Technician - Lead 1.00 1.00 1.00 1.00 ——% Hazardous Materials Inspector 0.06 0.06 0.06 0.06 ——% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 153 ATTACHMENT B 15 Heavy Equipment Operator 6.70 6.70 ————% Heavy Equipment Operator - Install/Repair 4.00 4.00 4.00 4.00 ——% Human Resources Representative ———1.00 1.00 —% Industrial Waste Investigator 0.50 0.50 0.50 0.50 ——% Inspector, WGW Utilities Field Services 5.00 5.00 5.00 5.00 ——% Lineperson/Cable Specialist 11.00 11.00 10.00 10.00 ——% Lineperson/Cable Specialist-Lead 4.00 4.00 4.00 4.00 ——% Maintenance Mechanic-Welding 2.00 2.00 2.00 2.00 ——% Manager Communications 1.00 1.00 1.00 1.00 ——% Manager Customer Service 1.00 1.00 1.00 1.00 ——% Manager Electric Operations 1.00 1.00 1.00 1.00 ——% Manager Environmental Control Program***———0.34 0.34 100.0% Manager Treasury, Debt & Investments 0.40 0.40 0.40 0.40 ——% Manager Utilities Compliance 1.00 1.00 1.00 1.00 ——% Manager Utilities Credit & Collection 1.00 1.00 1.00 1.00 ——% Manager Utilities Operations WGW 1.00 1.00 1.00 1.00 ——% Manager Utilities Program Services***1.00 1.00 1.00 2.00 1.00 50.0% Manager Utilities Strategic Business 1.00 1.00 1.00 1.00 ——% Manager Utilities Telecommunications 1.00 1.00 1.00 1.00 ——% Meter Reader 6.00 6.00 6.00 6.00 ——% Meter Reader-Lead 1.00 1.00 1.00 1.00 ——% Metering Technician***3.00 3.00 3.00 2.00 (1.00)(33.3)% Metering Technician-Lead 1.00 1.00 1.00 1.00 ——% Offset Equipment Operator 0.48 0.48 0.48 0.48 ——% Overhead Underground Troubleman 2.00 2.00 2.00 2.00 ——% Power Engineer***3.00 1.00 1.00 —(1.00)(100.0)% Principal Business Analyst 1.00 1.00 1.00 1.00 ——% Program Assistant I 1.50 1.50 1.50 1.50 ——% Program Assistant II —1.00 1.00 1.00 ——% Project Engineer 5.00 5.00 5.00 5.00 ——% Project Manager 0.75 0.75 0.75 0.75 ——% Resource Planner 6.00 5.00 5.00 5.00 ——% Restoration Lead 1.00 1.00 1.00 1.00 ——% SCADA Technologist 2.00 2.00 2.00 2.00 ——% Senior Accountant 0.70 0.70 0.70 0.70 ——% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 154 16 ATTACHMENT B Senior Business Analyst 3.00 3.00 3.00 3.00 ——% Senior Electrical Engineer 4.00 4.00 4.00 5.00 1.00 25.0% Senior Engineer***5.00 5.00 5.00 6.00 1.00 20.0% Senior Management Analyst 0.70 0.70 0.70 0.70 ——% Senior Mechanic 1.00 1.00 1.00 1.00 ——% Senior Performance Auditor 1.00 1.00 1.00 —(1.00)(100.0)% Senior Resource Planner 6.00 6.50 6.50 6.50 ——% Senior Utilities Field Service Representative 1.00 1.00 1.00 1.00 ——% Senior Water Systems Operator 2.00 2.00 2.00 2.00 ——% Storekeeper 1.00 1.00 1.00 1.00 ——% Storekeeper-Lead 0.80 0.80 0.80 0.80 ——% Street Light, Traffic Signal & Fiber Technician 5.00 5.00 5.00 5.00 ——% Street Light, Traffic Signal & Fiber-Lead 2.00 2.00 2.00 2.00 ——% Substation Electrician 6.00 6.00 5.00 6.00 1.00 20.0% Substation Electrician (Freeze)——1.00 —(1.00)(100.0)% Substation Electrician-Lead 2.00 2.00 2.00 2.00 ——% Supervising Electric Project Engineer 1.00 1.00 1.00 —(1.00)(100.0)% Sustainability Programs Administrator ———4.00 4.00 —% Tree Maintenance Person 1.00 1.00 1.00 1.00 ——% Utilities Chief Operating Officer 1.00 1.00 —1.00 1.00 100.0% Utilities Chief Operating Officer (Freeze)——1.00 —(1.00)(100.0)% Utilities Compliance Technician 2.00 2.00 3.00 3.00 ——% Utilities Compliance Technician-Lead 1.00 1.00 1.00 1.00 ——% Utilities Credit/Collection Specialist 2.00 2.00 2.00 2.00 ——% Utilities Director —1.00 1.00 1.00 ——% Utilities Engineer Estimator 5.00 5.00 5.00 5.00 ——% Utilities Field Services Representative 5.00 5.00 5.00 5.00 ——% Utilities Install Repair-Lead-Welding Certified 2.00 2.00 2.00 2.00 ——% Utilities Install Repair-Welding Certified 3.00 3.00 3.00 3.00 ——% Utilities Install/Repair 10.00 10.00 10.00 10.00 ——% Utilities Install/Repair Assistant 1.00 1.00 1.00 1.00 ——% Utilities Install/Repair-Lead 5.00 5.00 5.00 5.00 ——% Utilities Key Account Representative 3.00 3.00 3.00 3.00 ——% Utilities Locator 3.00 3.00 3.00 3.00 ——% Utilities Marketing Program Administrator 3.00 4.00 4.00 —(4.00)(100.0)% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 155 ATTACHMENT B 17 Utilities Safety Officer 1.00 1.00 1.00 1.00 ——% Utilities Supervisor 12.00 12.00 11.00 12.00 1.00 100.0% Utilities Supervisor (Freeze)——1.00 —(1.00)(100.0)% Utilities System Operator 5.00 5.00 5.00 5.00 ——% Utility Engineering Estimator - Lead 1.00 1.00 1.00 1.00 ——% Warehouse Supervisor 0.80 0.80 0.80 0.80 ——% Water System Operator II 4.00 4.00 4.00 4.00 ——% WGW Heavy Equipment Operator ——4.70 4.70 ——% Total Utilities 256.67 257.42 257.42 262.10 4.68 1.8% Total Enterprise Fund 357.86 358.61 358.74 364.08 5.34 1.5% Other Funds Capital Project Fund Administrative Assistant —0.15 0.15 0.65 0.50 333.3% Administrative Associate I 0.80 0.80 0.80 —(0.80)(100.0)% Administrative Associate III 1.09 0.89 0.89 0.80 (0.09)(10.1)% Assistant Director Public Works 0.58 0.72 0.72 0.72 ——% Associate Engineer 3.04 2.49 1.50 1.65 0.15 10.0% Associate Engineer (Freeze)——1.00 —(1.00)(100.0)% Associate Planner 0.31 0.30 0.30 0.35 0.05 16.7% Building Serviceperson 0.75 0.75 1.00 1.00 ——% Building Serviceperson-Lead 1.40 1.40 1.40 1.40 ——% Cement Finisher-Lead 0.74 0.74 0.74 0.74 ——% Chief Transportation Official 0.36 0.30 0.30 0.30 ——% Contracts Administrator 0.60 0.60 0.60 0.60 ——% Coordinator Public Works Projects 1.30 1.30 1.30 1.30 ——% Coordinator Transportation Systems Management 0.76 0.75 0.75 1.35 0.60 80.0% Engineer 2.80 3.10 2.10 2.10 ——% Engineer (Freeze)——1.00 —(1.00)(100.0)% Engineering Technician III 0.50 0.50 0.50 0.50 ——% Facilities Technician 1.50 1.50 1.50 1.50 ——% Inspector, Field Services 1.21 1.21 1.21 1.21 ——% Landscape Architect Park Planner 0.90 0.90 0.90 0.90 ——% Management Analyst 0.82 0.94 0.95 0.95 ——% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 156 18 ATTACHMENT B Manager Facilities 0.10 0.10 0.10 0.10 ——% Manager Maintenance Operations 0.65 0.65 0.65 0.65 ——% Parking Operations-Lead 0.35 0.40 0.40 0.30 (0.10)(25.0)% Project Engineer 6.84 7.59 7.62 7.92 0.30 3.9% Project Manager 1.15 1.15 0.80 0.80 ——% Project Manager (Freeze)——0.35 —(0.35)(100.0)% Senior Engineer***1.99 2.99 4.04 4.64 0.60 14.9% Senior Management Analyst 0.72 0.60 0.60 0.60 ——% Senior Planner 0.72 0.50 0.50 0.80 0.30 60.0% Senior Project Manager 0.90 1.00 ————% Supervisor Inspection and Surveying 0.63 0.63 0.65 0.65 ——% Surveyor, Public Works 0.55 0.55 0.55 0.55 ——% Traffic Engineering-Lead***0.35 0.55 0.55 —(0.55)(100.0)% Transportation Planning Manager 0.35 0.35 0.35 0.45 0.10 28.6% Total Capital Project Fund 34.76 36.40 36.77 35.48 (1.29)(3.5)% Printing and Mailing Services Manager Revenue Collections 0.10 0.10 0.10 0.10 ——% Offset Equipment Operator 1.52 1.52 1.52 1.52 ——% Total Printing and Mailing Services 1.62 1.62 1.62 1.62 ——% Special Revenue Funds Account Specialist 1.87 1.87 1.37 1.37 ——% Account Specialist (Freeze)——0.50 —(0.50)(100.0)% Account Specialist-Lead 0.55 0.55 0.55 0.55 ——% Administrative Assistant —0.35 0.35 0.25 (0.10)(28.6)% Administrative Associate II 0.20 0.20 0.20 0.20 ——% Administrative Associate III 0.21 —————% Associate Planner 0.42 0.25 0.25 —(0.25)(100.0)% Community Service Officer 0.50 0.50 0.37 0.37 ——% Community Service Officer (Freeze)——0.13 —(0.13)(100.0)% Coordinator Public Works Projects 0.20 0.20 0.20 0.20 ——% Electrician 0.20 0.20 0.20 0.20 ——% Facilities Maintenance-Lead 0.15 0.15 0.15 0.15 ——% Facilities Painter 0.25 0.25 0.25 0.25 ——% Facilities Technician 0.45 0.45 0.45 0.45 ——% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 157 ATTACHMENT B 19 Management Analyst 0.17 0.35 0.35 0.35 ——% Manager Community Services Senior Program 1.00 1.00 1.00 1.00 ——% Manager Maintenance Operations 0.19 0.19 0.19 0.19 ——% Manager Revenue Collections 0.28 0.28 0.28 0.28 ——% Parking Operations-Lead 0.55 0.60 0.60 0.65 0.05 8.3% Senior Planner 0.40 0.40 0.40 0.40 ——% Street Maintenance Assistant 2.00 2.00 2.00 2.00 ——% Street Sweeper Operator 0.37 0.37 0.37 0.37 ——% Transportation Planning Manager 0.24 0.50 0.50 0.50 ——% Total Special Revenue Funds 10.20 10.66 10.66 9.73 (0.93)(8.7)% Technology Fund Administrative Assistant 1.00 1.00 1.00 1.00 ——% Assistant Director Administrative Services 0.10 0.10 0.10 0.10 ——% Business Analyst 1.00 1.00 1.00 1.00 ——% Desktop Technician 6.00 6.00 6.00 6.00 ——% Director Information Technology/CIO 1.00 1.00 —1.00 1.00 100.0% Director Information Technology/CIO (Freeze)——1.00 —(1.00)(100.0)% Manager Information Technology 3.00 3.00 3.00 3.00 ——% Manager Information Technology Security 1.00 1.00 1.00 —(1.00)(100.0)% Principal Business Analyst 1.00 1.00 1.00 —(1.00)(100.0)% Senior Business Analyst 2.00 2.00 2.00 2.00 ——% Senior Management Analyst 1.00 1.00 1.00 1.00 ——% Senior Technologist***18.00 18.00 16.00 16.00 ——% Senior Technologist (Freeze)——2.00 —(2.00)(100.0)% Technologist 1.00 1.00 ————% Technologist (Freeze)——1.00 —(1.00)(100.0)% Total Technology Fund 36.10 36.10 36.10 31.10 (5.00)(13.9)% Vehicle Replacement and Maintenance Fund Administrative Associate III 1.00 —————% Assistant Director Public Works 0.25 0.25 0.25 0.25 ——% Assistant Fleet Manager 1.00 1.00 1.00 1.00 ——% Equipment Maintenance Service Person 2.00 2.00 2.00 1.00 (1.00)(50.0)% Fleet Services Coordinator 2.00 1.00 1.00 1.00 ——% Management Analyst 0.20 0.20 0.20 0.20 ——% Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 158 20 ATTACHMENT B Management Assistant —1.00 1.00 1.00 ——% Manager Fleet 1.00 1.00 1.00 1.00 ——% Motor Equipment Mechanic II 6.00 6.00 5.00 5.00 ——% Motor Equipment Mechanic II (Freeze)——1.00 —(1.00)(100.0)% Motor Equipment Mechanic-Lead 2.00 2.00 2.00 2.00 ——% Project Manager 1.00 1.00 1.00 1.00 ——% Senior Management Analyst 0.08 0.08 0.08 0.08 ——% Total Vehicle Replacement and Maintenance Fund 16.53 15.53 15.53 13.53 (2.00)(12.9)% Workers' Compensation Program Fund Senior Human Resources Administrator 1.00 1.00 1.00 1.00 ——% Total Workers’ Compensation Program Fund 1.00 1.00 1.00 1.00 ——% Total Other Funds 100.21 101.31 101.68 92.46 (9.22)(9.1)% Total Citywide Positions 1,040.35 1,034.85 1,034.85 976.00 (58.85)(5.7)% a.The FY 2021 Adopted Budget includes position freezes that reduced the funding equivalent to holding a position vacant. The positions impacted by this action are identified with “(Freeze)” following the job classification title and summarized in two rows; one to reflect the total FTE authorized (less freezes), and another to reflect FTE freezes. The FY 2022 Adopted Budget includes City Council direction to eliminate these positions (CMR 11872). b.The Office of Transportation was created within the City Manager’s Office in FY 2020 through the reallocation of staff and resources from the Planning and Development Services Department (previously the Planning and Community Environment Department). Prior year staffing levels have been restated for demonstrative purposes. c.The Planning and Development Services Department was established in FY 2020 through the merging of the Development Services Department and Planning and Community Environment Department and the reallocation of resources to create a dedicated Office of Transportation within the City Manager’s Office. Prior year staffing levels have been restated for demonstrative purposes. *** Indicates position additions subsequent to the adoption of the FY 2022 budget, consistent with recommendations in the following City Manager Reports (CMRs): 1.CMR 13439 Preliminary Q1 FY 2022 Financial Status - In total, 4.00 Full-Time Equivalent (FTE) positions are added in the City Manager's Office (2.00 FTE), Planning and Development Services Department (1.00 FTE), and Police Department (1.00 FTE). 2.CMR 13643 Staffing for Adequate Fire and Emergency Response (SAFER) Grant - In total, 5.00 Firefighter positions are added in the Fire Department. 3.CMR 13801 FY 2022 Mid-Year Budget Review - In total, 11.00 FTE Full-Time Equivalent (FTE) positions are added in the Community Services, Fire, Human Resources, Office of Transportation, Planning and Development Services, Police, Public Works, and Utilities Departments. Overall, these actions resulted in staffing increases from 506.80 FTE to 519.46 FTE in the General Fund (956.00 FTE to 976.00 FTE Citywide). Table of Organization FY 2019 Actuals FY 2020 Actuals FY 2021 Adopted Budgeta FY 2022 Amended Budget FY 2022 Change FTE FY 2022 Change % Attachment B 10.c Packet Pg. 159 Q2 2020 2021 2022 POLICE DEPARTMENT Overtime Expense Adopted Budget (A)$1,842,231 $944,186 $944,186 Modified Budget 1,842,231 944,186 1,244,186 Net Overtime Cost - see below 441,197 366,045 270,078 Variance to Budget 1,401,034 578,141 974,108 Overtime Net Cost Actual Expense $2,566,590 $1,431,959 $1,010,504 Less Reimbursements California OES/FEMA (Strike Teams)- - - Stanford Communications 110,177 64,906 52,550 Utilities Communications Reimbursement 54,086 33,191 26,615 Local Agencies (B)9,329 2,412 2,701 Police Service Fees 205,126 467,167 68,134 Total Reimbursements 378,717 567,676 150,000 Less Department Vacancies (A)1,746,677 498,238 590,426 Net Overtime Cost $441,197 $366,045 $270,078 Department Vacancies (number of days)6,192 1,494 1,647 Workers' Compensation Cases 30 18 3 Department Disabilities (number of days)700 1324 320 FIRE DEPARTMENT Overtime Expense Adopted Budget $1,672,872 $1,931,121 $1,931,121 Modified Budget (C)2,086,872 2,971,460 2,613,621 Net Overtime Cost - see below 1,831,059 1,792,228 2,235,282 Variance to Budget 255,813 1,026,424 378,339 Overtime Net Cost Actual Expense $2,018,548 $2,840,968 $2,352,625 Less Reimbursements California OES/FEMA (Strike Teams) 114,000 887,531 - Total Reimbursements 114,000 887,531 - Less Department Vacancies 73,489 161,208 117,343 Net Overtime Cost $1,831,059 $1,792,228 $2,235,282 Department Vacancies (number of days)173 1,942 755 Workers' Compensation Cases 33 17 6 Department Disabilities (number of days)227 629 254 NOTES: (A)The FY 2022/23 Police Department budget was reduced by 1.0 FTE Parking Management position. (B)Includes Animal Control Services contract with Los Altos and Los Altos Hills. (C)The FY 2022 Modified Budget includes overtime adjustments recommended as part of the FY 2022 Mid-Year review for additional backfill overtime ($682,500). Attachment C Public Safety Departments Overtime Analysis for Fiscal Years 2020 through 2022 10.d Packet Pg. 160 City of Palo Alto (ID # 13644) City Council Staff Report Report Type: Action Items Meeting Date: 2/7/2022 City of Palo Alto Page 1 Summary Title: California Avenue Temporary and Permanent Street Closure Discussion Title: California Avenue and Ramona Street Temporary and Permanent Closure: Direct Staff to Issue RFP for a Feasibility Study and Return for Contract Approval, and Provide D irection to Staff on Activities and Programming From: City Manager Lead Department: Planning and Development Services Recommendation: Staff recommends that the City Council: I. Direct staff to issue a Request for Information (RFI) and/or Request For Proposals (RFP) to obtain a consultant to conduct a feasibility study to define the scope and understand the impact of the proposed permanent closure(s) on portions of California Avenue from El Camino Real to Park Blvd. and the section of Ramona Street between Hamilton Avenue and University Avenue. II. Direct staff to return to Council for approval of the contract for the feasibility study and to provide a schedule. III. Discuss and provide direction regarding activities in the temporarily closed portion of California Avenue (from El Camino Real to Park Blvd.). Executive Summary: This report provides information on next steps that would be necessary to evaluate and determine the feasibility of moving forward with permanent closure(s) of portions of California Avenue and Ramona Street and seeks the City Council’s direction on next steps. Background: On September 13, 2021, City Council authorized staff to extend the closure of California Avenue and Ramona Street through June 2022 (CMR 13540). At the same Council meeting, the Council directed staff to return for discussion on the permanent street closures. On June 22, 2021, 11 Packet Pg. 161 City of Palo Alto Page 2 Council also directed staff to return to the City Council for further discussion regarding additional elements on the California Ave street closure , referring to the area closed through June 2022 for outdoor retail and dining (CMR 12354). Specifically, Council directed “Staff to include in its workplan for streetscape design on California Avenue, have Staff return with a process recommendation to pursue a pro-bono design expertise such as AIA, ARB or others, and to include an evaluation of potential sites for permanent performance stages in other potential areas such as downtown.” Discussion: City Council directed staff to return for a discussion on permanent street closures . This report outlines the next steps that would be necessary to proceed forward. While the City’s authority to close streets to vehicular traffic is regulated by the State, the decision to pursue closure of a street under the prescribed state processes rests with the Palo Alto City Council. The policy decision incorporates balancing numerous factors to determine the avenue most appropr iate for the City. To aid Council in its discussion, staff have outlined several policy considerations. Community and Economic Recovery The closure of certain public streets to vehicular traffic was a step taken by the City Council near the beginning of the pandemic to provide outdoor areas for retail, dining, and other activities (gyms, etc.). These efforts help maintain access to local goods, services, and dining. The closures of certain streets also aided some businesses in remaining open, especially restaurants, because patrons could dine outdoors. While the pandemic is not “over”, experts have suggested due to highly effective vaccines, the pandemic is shifting into a new phase. In this phase, Americans are working to re -establish normalcy; and normalcy itself has adjusted. The experiment with closed streets proved to be very popular with Palo Alto residents, with thousands corresponding to Council requesting the street closures continue. Continuation of the closures temporarily and contemplation of permanent closures may represent a “new normal” in Palo Alto. Not only loved by many in the community, the potential new normal provides economic benefits to local businesses, especially restaurants. Not only because it creates an enhanced opportunity for al fresco dining, but also because the closed portions of streets contribute to a strong sense of place that attracts diners and shoppers alike, helping generate businesses activity (that in turn generates tax revenue). Maintaining Access Council is aware, however, that all businesses do not benefit equally from street closures. As the City explores this topic, Council may consider various combinations of closing portions of California Avenue and Ramona Street. The closures may be 24 hours a day , 7 days a week (ongoing and continuous), the closures might occur regularly during certain hours (weekends), 11 Packet Pg. 162 City of Palo Alto Page 3 or the ultimate decision could result in maintaining some vehicular access but significantly decreasing the right of way available for motorized vehicles. In each of these options, the City should aim to improve the conditions for all stakeholders — from restaurants to retailers, grocery stores to financial institutions. Ensuring that customers of all abilities and transportation modes can continue to access goods and services throughout the areas is important and can be accomplished through careful and thoughtful planning. Use of Public Space One of the overarching policy decisions for the Council is how the City should use its public space. There are at least two dimensions of this decision. First, who will be occupying the street? Some cities are closing streets for pedestrian activities, others to promote economic activity. Second, the City will want to determine if and how to allow the use of this publi c space by private businesses. During the pandemic, the City has allowed the use of public space by private establishments through no cost encroachment permits. If the streets are closed on a more permanent basis, the City will need to determine if space c an continue to be used by private establishments and the terms of that use. These specific decisions do not need to be resolved immediately, as the first overall choice is whether or not to investigate permanent closures. Yet, being clear that a potentia l use of public right of way by private establishments that provide goods or services is a likely use of spaces , allows staff to work with consultants and other experts as well as stakeholders in future discussions. Future choices related to this include establishing the cost of using public space; establishing a permitting process for use of public space; and determining procedures to ensure that even if some portions of road include private uses, that the public has ample access to enjoy the street. The City’s authority to close streets to vehicular traffic is regulated by the State. The State has preempted the entire field of traffic control (Vehicle Code Section 21). As a result, the right of local authorities to make changes affecting traffic flow, such as closing a street, must be derived from an express delegation of authority from the State. Staff explored various statutes that allow for such authority to the local agencies. The following statutes describe the authority that allows local agencies to close streets on a temporary or permanent basis: • Temporary Street Closures (including regular/frequent closures on long-term basis) The State of California’s Vehicle Code (CVC) 21101 (e): CVC Section 21101(e) allows for local authorities to temporarily close a portion of any street for celebrations, parades, local special events, and other purposes by adoption of a resolution when the closi ng is necessary for the safety and protection of persons who are to use that portion of the street during the temporary closing. The current closure of street is temporary as a 11 Packet Pg. 163 City of Palo Alto Page 4 result of the State of Emergency due to the COVID -19 pandemic and the need to support the economic recovery of the businesses on California Street, Ramona Avenue, and University Avenue. With regards to the permanent closure of streets, staff will consider various available statutes within the State Codes that delegate to the City the authority to permanently close streets. The first step in this process will be conducting a feasibility study, which will help staff determine which statute might be the most feasible. For reference, the different state statutes describing the proce ss for road closures are listed as follows: • Permanent Street Closures i. The State of California’s Streets and Highways Code 11100 et seq. Provides local agencies with the authority to establish pedestrian malls and to prohibit, in whole or in part, traffic on a pedestrian mall. The legislature found that in certain areas in cities and particularly in retail shopping areas, there is need to separate pedestrian travel from vehicular travel and that such separation is necessary to protect the public safety or otherwise to serve the public interest and convenience. The legislature further found that such objective can, in p art, be accomplished by the establishment of pedestrian malls pursuant to this part. ii. The State of California’s Vehicle Code (CVC) 21101(a): CVC 21101 (a) allows for the permanent closure of a street if the City Council adopts an ordinance or resolution that finds the street is no longer needed for vehicular traffic. iii. The State of California’s Vehicle Code (CVC) 21101 (f): CVC 21101 (f) allows for the permanent closure of the streets and prohibiting entry to, or exit from, or both, from any street by means of islands, curbs, traffic barriers, or other roadway design features to implement the circulation element of a general plan adopted pursuant to Article 6 (commencing with Section 65350) of Chapter 3 of Division 1 of Title 7 of the Government Code. The rules and regulations authorized by this subdivision shall be consistent with the responsibility of local government to provide for the health and safety of its citizens. iv. The State of California’s AB 773: Recently, on October 6, 2021, the California Legislature passed the Assembly Bill 773 to create a new CVC Section 21101 (f) to authorize a local authority to adopt a rule or regulation by ordinance for implementing a slow streets program. This legislation became effective in January 2022. For purposes of this section, a “slow streets program” may include closures to 11 Packet Pg. 164 City of Palo Alto Page 5 vehicular traffic or through vehicular traffic of neighborhood local streets with connections to citywide bicycle networks; destinations, such as a business district, that are within walking distance; or green space. A l ocal authority therefore may implement a slow streets program by adopting an ordinance that provides for the closing of streets to vehicular traffic or limiting access and speed on a street using roadway design features, including, but not limited to, isla nds, curbs, or traffic barriers. Street Closure Next Steps: Feasibility Study: In order to initiate permanent street closure, staff recommends conducting a feasibility study to define the scope and to understand the impact of the proposed closure. This exercise shall also include developing conceptual plans with possible alternatives. The feasibility study shall review the existing conditions, traffic circulation, and its impacts to access for properties in the proposed segments. The traffic analysis shall include but is not limited to analysis of traffic circulation, access to properties, emergency access, parking, loading-unloading, delivery, access for maintenance of utilities, impacts to signal operations, etc. Parking impacts in the area and surrounding areas will need to be studied. In addition, the feasibility study can also include economic analysis to determine the potential impacts on business based on similar implementations in other cities. Outreach to stakeholders and the public should also be considered as part of this feasibility study. The feasibility study may include a component to review the impacts of long-term temporary closures such as seasonal closures or regular weekend closures, in the event such options are considered for implementation. Environmental Documentation Review & Preparation: After reviewing the feasibility study and selection of preferred closure option by City Council , the next step will be consideration and preparation of the required environmental approval necessary under California Environmental Quality Act (CEQA). Resolution of Intent & Public Hearing: The next step in the process is the adoption of resolution of intent which sets a public hearing date for the consideration of the street closure. The public hearing date must be set for at least 90 days after the adoption of the resolution of intent. Adoption of the Ordinance: The last step is the introduction of an ordinance to establish the pedestrian mall and any related regulations governing the use o f the roadway. Any objections from the abutting property owners must be resolved , and the majority of property owners must not object to moving forward on street closure. 11 Packet Pg. 165 City of Palo Alto Page 6 Placemaking, such as determining possible locations for permanent performance stages, would occur after a feasibility study during conceptual plan development of the street closure. Considerations such as responsibility for programming, design, and operating costs will also need to be addressed. Actions on Similar Permanent Street Closures in Other Nearby Cities As the Council considers whether or not to pursue longer-term closures, the actions of nearby cities may provide insight. Staff reviewed actions of several neighboring cities and provide a summary below. • City of Mountain View: On October 12, 2021, the City Council of Mountain View conducted a study session to review the Castro Street Pedestrian Mall Feasibility Study. The City was considering closure of Castro Street prior to the pandemic and was authorized to conduct a feasibility study on December 10, 2019 (link to City of Mountain View staff report). • City of San Mateo: On September 20, 2021, City Council adopted a resolution to establish pedestrian malls on B Street between 1st and 2nd Avenues and on B Street between 2nd and 3rd Avenues and introduced an Ordinance to amend the San Mateo Municipal Code to establish rules and regulations governing pedestrian malls (link to City of San Mateo staff report). The public hearing for resolution of intent to establish a pedestrian mall was conducted on June 21, 2021. • The City and County of San Francisco has considered making some residential low- volume streets as “Slow Streets” in post-pandemic times. The information about San Francisco’s Slow Street program can be found at San Francisco Municipal Transportation Agency (SFMTA) Post Pandemic Slow Street Program. Temporary California Avenue Street Closures Currently, California Avenue from El Camino Real to Birch Street remains closed to vehicular traffic. The Public Works Department continues to work with permit holders to ensure their temporary facilities (tables, chairs, canopies, etc.) comply with standards established by the City. Staff recommend continuing to allow the permit holders to continue as-is as the exploration of permanent closure continues. This allows staff energies to focus on that effort. Stakeholders have provided testimony to City Council regarding a desire for more aesthetic cohesion among the establishments. Creating more cohesion would require aesthetic standards, new applications, review of compliance with the standards, and possibly installation of new temporary facilities by private establishments. Staff recommends focusing California 11 Packet Pg. 166 City of Palo Alto Page 7 Avenue energies on the design of the permanent parklet program as well as other public and privately-owned street features. Working with the ARB, local businesses, and community members, the City can create a unique permanent parklet program that enhances the streetscape and pedestrian environment along California Avenue. This discussion could also include consideration of minor streetscape improvements that take into account the significant investment already made in the recent California Avenue Streetscape project. The permanent closure, if ultimately pursued, could and likely should include development of aesthetic guidelines leading to an even stronger sense of place on California Avenue. The timing of the development of these guidelines may be best placed as part of the permanent closure discussion, instead of the temporary program. In the interim, the City may continue to collaborate with the local business community by providing street cleaning services, tree and shrub mainte nance, public safety services, and by facilitating events and attractions. In the past, public art has been used to attract visitors, the city is currently collaborating with local merchants to place seasonal winter decorations on Cal Ave. Efforts to facilitate public performances of music can also be undertaken in collaboration. In sum, staff recommend focusing in the short term on flexible opportunities for collaboration that do not entail major capital outlay for the City or for permit holders. Likewise, focusing energies of the Office of Transportation on the exploration of the permanent closure and the energy of Planning and Development Services—and other departments—along with ARB on the permanent parklet standards, can ensure that public resources are sequentially allocated. Perhaps more simply put: establishing long term standards for what remains a temporary closure may be ill-timed. Policy Implications: Overall, the street closure topic reflects a decision about how best to use public space, in this case, the public roadways. Key considerations include determining if the space will include facilities for pedestrians and bicycles and if private businesses will be charged to utilize the public space. Resource Impact: The permanent street closure of California Avenue and Ramona Street is not currently included in the Office of Transportation Work Plan or FY 2022 budget. Should Council wish to pursue studying the feasibility of any street closure options, reprioritization of current work and staff augmentation through contract consultant and additional budgetary amount authority will be necessary. Staff estimates the additional amount to range from $300K -$500K for conducting this feasibility study. Staff will return to Council for review and approval of any such contract before awarding. 11 Packet Pg. 167 City of Palo Alto Page 8 Regarding the ongoing street closures that are set to continue through June 2022, the City is challenged to consider how to best allocate existing staff resources to achieve City Council priorities. Community and economic recovery remains a key Council priority in 2021. To further this priority, staff recommend focusing resources on the long term parklet standards. These standards, if adopted, could enhance and enliven California Avenue in 2022 and beyond. If Council seeks additional efforts for the current closure area, staff request guidance. Staff may return with a resource request depending on the direction expressed by City Council. If funds are allocated, time and availability of human resources—both staff and consultant—may delay the commencement of assigned work. Timeline: Staff will initiate an RFI/RFP process following Council approval and return for review and approval of the contract. Stakeholder Engagement: The opinions of stakeholders have not shifted significantly since the Council’s last discussion of this matter. Generally speaking, owners of restaurants located within the closed streets along Ramona Street and on California Avenue prefer the closures. Due to the rise in delta variant, they report that fewer diners want to eat indoors. Likewise, retail and retail -like uses generally prefer the streets be opened to vehicular traffic. These businesses feel restaurants have had a chance to use the streets and that now, more balance is needed. These businesses also point out that through parklets, these restaurants can continue outdoor meal service. Retailers continue to report diminished sales and indicate the street closure contributes to these decreased sale volumes. While there are fewer retailers in the Cal Ave closure, retailers within and around the closure report challenges they attribute to the closure. Palo Alto residents continue to support continuation of the street closures. With the onset of the COVID-19 pandemic in early 2020, the City Council authorized the creation of a Temporary Outdoor Dining program, including the approval of the temporary closure of portions of California Avenue, University Avenue, and Ramona Street. Uplift Local, a Council-supported effort enabling outdoor dining, retail, personal services, and outdoor gyms and fitness options in business districts such as California Avenue and the downtown core and other business areas throughout Palo Alto was created. A dedicated Uplift Local website provided information to the community. This program continues to evolve based on business and community input. Staff has been meeting with the community regularly to seek feedback from the business owners and residents to address concerns associated with outdoor dining program and street closures. While there are fewer retailers in the Cal Ave closure, retailers within and around the closure report challenges they attribute to the closure. Palo Alto residents continue to support continuation of the street closures. 11 Packet Pg. 168 City of Palo Alto Page 9 However, during the study of the feasibility of permanent closure, additional stakeholder outreach will be necessary. Environmental Review: The proposed action is part of a planning study for a possible future action, which has not been approved, adopted, or funded and is therefore exempt from the California Environmental Quality Act (CEQA) in accordance with CEQA Guidelines Section 15262. The future decision to approve the construction would be subject to CEQA and require the preparation of an environmental analysis. Environmental review and project design will be performed in the subsequent steps of the project development. 11 Packet Pg. 169 City of Palo Alto (ID # 13623) City Council Staff Report Meeting Date: 2/7/2022 City of Palo Alto Page 1 Title: Investment Activity Report for the Second Quarter, Fiscal Year 2022 From: City Manager Lead Department: Administrative Services Background The City’s Investment Policy requires that staff report to Council quarterly on the City’s portfolio composition and performance compared to the Council -adopted policy; discuss overall compliance with the City’s Investment Policy; and provide recommendations, if any, for policy changes. In addition, staff provides a detailed list of all securities and report on the City’s ability to meet expenditure requirements over the next six months. This report is to inform Council of the City’s investment portfolio performance as of the second quarter ending December 31, 2021 and to disclose staff’s cash flow projections for the next six months. Discussion The City’s investment portfolio is summarized in Graph 1 and detailed in the Investments by Fund Report (Attachment B). The Investments by Fund Report groups the portfolio’s securities by investment type and includes details of the investment issuer, date of maturity, current market value, the book and face (par) value, and the weighted average maturity of each type of investment and of the entire portfolio. 12 Packet Pg. 170 City of Palo Alto Page 2 The par value of the City’s portfolio is $553.8 million; in comparison, last quarter it was $542.3 million. The $11.5 million portfolio growth since the last quarter results from timing of cash flows. Receipts include a $11.7 million in Public Safety Bldg. bond construction funds drawdown that was partially offset by payments to the construction contractors during this quarter and higher revenue receipts (e.g. sale, transient occupancy, utility user taxes, etc.) due to the COVID-19 recession recovery that began in the fourth quarter of Fiscal Year 2021. In addition, receipts of property taxes started in the second quarter. The portfolio consists of $16.7 million in liquid accounts and $537.1 million in various investment types as detailed in the following Table 1. The investment policy requires that at least $50 million be maintained in securities maturing in less than two years. The portfolio includes $120.0 million in investments maturing in less than two years, comprising 21.7 percent of the City’s investment portfolio. In addition, the Investment Policy allows up to 30 percent of the portfolio to be invested in securities with maturities beyond five years; actual at the end of the second quarter is 29.5 percent of the portfolio. 12 Packet Pg. 171 City of Palo Alto Page 3 The current market value of the portfolio is 99.3 percent of the book value. The market value of securities fluctuates, depending on how interest rates perform. When interest rates decrease, the market value of the securities in the City’s portfolio will likely increase; likewise, when interest rates increase, the market value of the securities will likely decrease. Understanding and showing market values is not only a reporting requirement, but essential to knowing the principal risks in actively buying and selling securities. It is important to note, however, that the City’s practice is to buy and hold investments until they mature so changes in market price do not affect the City’s investment principal. The market valuation is provided by U.S. Bank, which is the City’s safekeeping agent. The average life to maturity of the investment portfolio is 4.28 years compared to 4.21 years last quarter. 12 Packet Pg. 172 City of Palo Alto Page 4 Investments Made During the Second Quarter During the second quarter, $13.2 million of securities with an average yield of 2.2 percent matured. During the same period, per the following Table 2, securities totaling $37.4 million with an average yield of 1.5 percent were purchased. As expected, as interest rates slowly rose on new investments, the City’s portfolio’s average yield plateaued in this and the prior two quarters. In the prior two fiscal years or during the height of the COVID -19 economic closures, the portfolio’s interest rate had steadily declined. The City’s short-term money market and pool account decreased by $12.6 million compared to the first quarter of Fiscal Year 2022. Staff continually monitors the City’s short-term cash flow needs and adjusts liquid funds to meet them. The decline is attributable to new investments in higher yielding securities. Availability of Funds for the Next Six Months Normally, the flow of revenues from the City’s utility billings and General Fund sources is enough to provide funds for ongoing expenditures in those respe ctive funds. Projections indicate receipts will be $317.2 million and expenditures will be $289.2 million over the next six months, indicating an overall growth in the portfolio of $28.0 million. The steady revenue recovery that began in the prior quarters is expected to continue though, possibly at a slower rate due to the recent pandemic surge, so this is expected to contribute to this growth in addition to property tax receipts in the second half of fiscal year 2022. As of December 31, 2021, the City had $16.7 million deposited in the Local Agency Investment Fund (LAIF) and a money market account that could be withdrawn on a daily basis. In addition, investments totaling $28.1 million will mature between January 1, 2022 and June 30, 2022. Based on the above and staff’s revenue and expenditure forecast for the next six months, staff is confident that the City will have sufficient funds or liquidity to meet expenditure requirements for the next six months. 12 Packet Pg. 173 City of Palo Alto Page 5 Compliance with City Investment Policy During the second quarter, staff complied with all aspects of the investment policy. Attachment C lists the major restrictions in the City’s investment policy compared with the portfolio’s actual performance. Investment Yields Interest income on an accrual basis for the second quarter was $2.2 million; same as the prior quarter. As of December 31, 2021, the yield to maturity of the City’s portfolio was 1.62 percent; in the prior quarter it was similar or at 1.61 percent. In the second quarter, LAIF’s average yield was 0.22 percent while the average yield on the two-year and five-year Treasury bonds was approximately 0.53 percent and 1.18 percent, respectively. In comparison, in the prior quarter LAIF had a similar yield, however, the two-year and five-year Treasury bonds yields were lower at 0.23 percent and 0.80 percent. The interest rates on new investments have slowly begun to rise. As a result, the portfolio’s yields have plateaued and is expected to remain at this level or slowly rise. Historically, the City’s portfolio yield has outperformed the two-year and five-year Treasury bond rates and did so again starting over two years ago; this is an expected occurrence during economic downturns. As the City’s laddered portfolio investments mature in the next year or two, funds are expected to be reinvested, in both lower and higher yielding securities compared to the yield on the matured investments. Graph 2 shows the City’s yields and interest earnings for the past 20+ years. 12 Packet Pg. 174 City of Palo Alto Page 6 5.88% 4.17% 4.54% City of Palo Alto 2.71% 1.93%1.62% 2 Yr. Treasury 0.53% 5-Yr. Treasury 2.47% 1.18% LAIF 0.22% $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 $3.0 $3.5 $4.0 $4.5 $5.0 0.0% 0.5% 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% Int. Earnings (Millions)Yields Fiscal Year Quarters Graph 2: Yields and Interest Earnings City’s portfolio duration is 4.28 years. Yield Trends The Federal Open Market Committee (FOMC), for 16 consecutive meeting or since March 2020, held the federal funds rate near zero (0 percent to 0.25 percent) at its December 2021 meeting. However, the expectation is a possibility of several federal funds rate interest rate increases in calendar year 2022, 2023, and 2024. The Committee members feel more confident in the economic recovery helped by “progress on vaccinations and strong policy support” but have acknowledged the “path of the economy continues to depend on the course of the virus.” They highlighted the continued strength in the labor market and noted “Job gains have been solid in recent months, and the unemployment rate has declined substantially”. The U.S. labor market remains very tight, including near-record rates of quits and job vacancies, as well as a notable pickup in wage growth. FOMC feels stronger to end pandemic induced (economic) support. This has fueled the pressure to potentially raise interest rates in the near future to mitigate persistent high inflation due to “supply chain bottlenecks and labor shortages continued to limit businesses' ability to meet strong demand.” The outlook is the U.S. economy no longer needs emergency levels of monetary policy support. As a result, the FOMC’s has accelerated the winding down of its asset purchase program which was intended to provide enough liquidity in the market as to keep the federal funds rate low. The wind down by mid -2022 of this program will clear the path for rate hikes. 12 Packet Pg. 175 City of Palo Alto Page 7 Funds Held by the City or Managed Under Contract Attachment A is a consolidated report of all City investment funds, including those not held directly in the investment portfolio. These include cash in the City’s regular bank account with US Bank and Wells Fargo. A description of the City’s banking relationships can be found in City Council Staff Report ID # 7858 and ID # 11402. The bond proceeds, reserves, and debt service payments being held by the City’s fiscal agents are subject to the requirements of the underlying debt indenture. The trustees for the bond funds are U.S. Bank and California Asset Management Program (CAMP). Bond funds with U.S. Bank are invested in federal agency and money market mutual funds that consist exclusively of U.S. Treasury securities. Bond funds in CAMP are invested in banker’s acceptance notes, certificates of deposit, commercial paper, federal agency securities, and repurchase agreements. The most recent data on funds held by the fiscal agent is as of December 31, 2021. In January 2017, the City established a Section 115 Irrevocable Trust (Public Agencies Post - Employment Benefits Trust) administered by Public Agency Retirement Services (PARS). This fund is not governed by the City’s Investment Policy; however, it is discussed in this repor t for administrative ease. It is the City’s intent to prefund pension costs and began to address the Net Pension Liabilities (NPL) as calculated by Governmental Accounting Standards Board Pronouncement No. 68 (GASB 68). The Section 115 Trust offered by PA RS has five portfolios from which to choose in making investments of City funds. The City has selected the “Moderately Conservative” portfolio which is the second most conservative. Additional information on this trust can be found in City Council Staff Report ID # 7553. Through December 31, 2021, principal investment contributions of $32.3 million have grown to $37.7 million and the net return for one and three year has been 5.68 percent and 9.24 percent. Fiscal Impact This is an information report. Environmental Review This information report is not a project under the California Environmental Quality Act; therefore, an environmental review is not required. Attachments: • Attachment12.a: Attachment A Consolidated Report of Cash Management • Attachment12.b: Attachment B Investment Portfolio • Attachment12.c: Attachment C Investment Policy Compliance 12 Packet Pg. 176 Book Value Market Value City Investment Portfolio (see Attachment B)565,577,285$ 561,703,006$ Other Funds Held by the City Cash with Wells Fargo Bank 333,681 333,681 (includes general and imprest accounts) Cash with US Bank 5,013,774 5,013,774 (includes general and imprest accounts) Petty/Working Cash 11,927 11,927 Total - Other Funds Held By City 5,359,382 5,359,382 Funds Under Management of Third Party Trustees * Debt Service Proceeds US Bank Trust Services ** 1999 Utility Revenue Bonds Debt Service Fund - - 2009 Water Revenue Bonds (Build America Bonds) Debt Service and Reserve Funds 2,551,100 2,551,100 2010 General Obligation (Library) Bond Debt Service and Escrow Funds 2,961,465 2,961,465 2011 Utility Revenue Refunding Bonds Debt Service and Reserve Funds 789,011 789,011 2012 University Ave. Parking Refunding Bonds Reserve and Escrow Funds 1,704,897 1,704,897 2018 Capital Improvement (Golf Course & 2002B COP Refinance) (Taxable- Green Bond) Certificates of Participation Debt Service and Cost of Issuance Funds 17,996 17,996 2019 California Avenue Parking Garage Certificates of Participation (Tax-Exempt and Taxable Bonds) Construction and Cost of Issuance Funds 16,090 16,090 2021 Public Safety Building Certificates of Participation Construction Debt Svc, Capitalized Interest, and Cost of Issuan 77,811,960 77,811,960 California Asset Management Program (CAMP) *** 2012 University Ave. Parking Refunding Bonds Reserve Fund 2,706,022 2,706,022 2013 General Obligation (Library) Bond Reserve Fund 598,895 598,895 Public Agencies Post-Employment Benefits Trust **** Public Agency Retirement Services (PARS) 37,744,852 37,744,852 Total Under Trustee Management 126,902,288 126,902,288 GRAND TOTAL 697,838,955$ 693,964,676$ * These funds are subject to the requirements of the underlying debt indenture. ** U.S. Bank investments are in money market mutual funds that exclusively invest in U.S. Treasury securities. *** CAMP investments are in money market mutual fund which invest in bankers acceptance, certificate of deposit, commercial paper, federal agency securities, and repurchase agreements. **** PARS investments are in moderately conservative index plus funds Attachment A Second Quarter, Fiscal Year 2021-22 (Unaudited) Consolidated Report of Cash Management City of Palo Alto Cash and Investments 12.a Packet Pg. 177 City of Palo Alto City of Palo Alto Administration Svcs. Dept. 250 Hamilton Ave., 4th Floor Palo Alto, CA 94301 (650)329-2362 December 31, 2021 Fund ALL - Portfolio Listings Investments by Fund Par Value Days To Maturity Maturity Date Current RateMarket ValueCUSIPInvestment # Issuer Purchase Date Remaining Cost YTM 360 YTM 365 LAIF & Fidelity Cash Accounts Fidelity Investments158 4,162,014.15SYS158 10.01007/01/2020 4,162,014.15 0.009 0.0104,162,014.15 Local Agency Investment Fund159 12,495,913.80SYS159 10.22007/01/2020 12,494,335.08 0.216 0.22012,495,913.80 Subtotal and Average 16,657,927.95 16,657,927.95 16,656,349.23 0.165 0.168 1 Negotiable Certificates of Deposits Comenity Capital Bank1959 NCD 245,000.0020033AM86 10/30/2023 6673.45010/30/2018 257,747.35 3.404 3.451245,000.00 American Federal Bank1476 NCD 245,000.0002600ADE4 09/30/2022 2722.45009/30/2015 248,942.05 2.418 2.451245,000.00 Allegiance Bank - Texas1844 NCD 245,000.0001748DAW6 09/29/2022 2712.05009/29/2017 248,197.25 2.022 2.051245,000.00 Alpine Bank1525 NCD 245,000.0002082CBG4 08/16/2023 5922.40002/16/2016 245,671.30 2.367 2.400245,000.00 American Eagle Bank2124 NCD 249,000.0002554BCN9 05/23/2022 1422.10009/27/2019 250,827.66 1.869 1.895250,317.21 Aneca Federal Credit Union2298 NCD 249,000.00034577AN6 03/20/2025 1,1741.10003/20/2020 250,177.77 1.085 1.100249,000.00 American State Bank OSCE1805 NCD 245,000.00029733BX9 05/30/2024 8802.30005/30/2017 254,084.60 2.270 2.301245,000.00 American Express Centurion Bk1986 NCD 245,000.0002589AA28 12/04/2023 7023.55012/04/2018 258,712.65 3.501 3.550245,000.00 Banner Capital Bank2453 NCD 249,000.0006654HAA6 11/28/2025 1,4270.45011/27/2020 242,670.42 0.493 0.500248,377.50 Bank of Wisconsin Dells2455 NCD 249,000.00065847EH4 07/28/2025 1,3041.05011/23/2020 249,134.46 0.542 0.549254,750.28 Texas Exchange Bank2346 NCD 249,000.0088241THJ2 06/13/2025 1,2591.00006/02/2020 248,905.38 0.986 1.000249,000.00 Bank West1472 NCD 245,000.00063615AX6 09/16/2022 2582.25009/16/2015 248,403.05 2.220 2.251245,000.00 Apex Bank1693 NCD 245,000.0003753XAN0 09/30/2022 2721.70009/30/2016 247,565.15 1.676 1.700245,000.00 Century Next Bank2074 NCD 245,000.00156634AY3 08/30/2024 9721.70008/30/2019 250,718.30 1.678 1.701245,000.00 BankUnited NA2474 NCD 249,000.00066519QC6 01/22/2026 1,4820.55001/22/2021 243,123.60 0.592 0.600248,377.50 BMO Harris Bank2480 NCD 249,000.0005600XBX7 10/27/2028 2,4911.00001/27/2021 239,468.28 1.019 1.034248,377.50 BMW Bank of North America2448 NCD 249,000.0005580AXU3 11/20/2025 1,4190.50011/20/2020 243,248.10 0.493 0.500249,000.00 BankFirst1767 NCD 245,000.0006644QAA9 04/13/2022 1022.00004/13/2017 246,227.45 1.973 2.001245,000.00 Balboa Thrift & Loan1984 NCD 245,000.0005765LAW7 11/30/2022 3333.25011/30/2018 251,529.25 3.207 3.252245,000.00 Citigroup1950 NCD 245,000.0017312QJ67 04/22/2023 4763.00004/24/2018 253,197.70245,000.00 Encore Bank2343 NCD 249,000.0029260MBH7 05/21/2027 1,9661.15005/21/2020 246,198.75 1.134 1.150249,000.00 Commercial Bank - Alma1772 NCD 245,000.00201282HM5 04/21/2022 1102.05004/21/2017 246,359.75 2.023 2.051245,000.00 First Carolina Bank2389 NCD 248,000.0031944MBB0 08/20/2025 1,3270.45008/20/2020 242,695.28 0.444 0.450248,000.00 Celtic Bank2063 NCD 245,000.0015118RRH2 08/30/2024 9721.85008/30/2019 251,688.50 1.826 1.852245,000.00 Central State Bank1538 NCD 245,000.0015524EAA2 02/16/2022 461.70002/16/2016 245,453.25 1.678 1.701245,000.00 Central State Bank IOWA2324 NCD 249,000.0015523RCP9 03/27/2025 1,1811.00003/27/2020 249,353.58 1.189 1.206246,510.00 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 Attachment B12.b Packet Pg. 178 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 2 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Negotiable Certificates of Deposits First Iowa State Bank1840 NCD 245,000.00320636AC7 01/31/2022 301.90007/31/2017 245,347.90 1.876 1.902245,000.00 Choice Bank - Oshkosh WI1884 NCD 245,000.0017037VBT8 12/29/2022 3622.35012/29/2017 249,865.70 2.317 2.350245,000.00 Cinfed Fed Credtit Union Bank2504 NCD 249,000.0017248MAC1 03/04/2027 1,8880.65003/04/2021 240,441.87 0.691 0.701248,253.00 Citadel Federal Credit Union2267 NCD 245,000.0017286TAG0 02/27/2025 1,1531.65002/27/2020 250,431.65 1.668 1.691244,510.00 Citizens State Bank1541 NCD 250,000.0017670BAQ1 02/17/2023 4121.75002/19/2016 253,830.00 1.727 1.751250,000.00 Commercial Savings Bank1868 NCD 245,000.00202291AD2 10/18/2022 2902.10010/18/2017 248,496.15 2.071 2.100245,000.00 Enerbank USA2215 NCD 245,000.0029278TMR8 01/29/2025 1,1241.80001/29/2020 251,563.55 1.779 1.803245,000.00 City National Bk of Metropolis1791 NCD 245,000.0017801GBQ1 05/16/2022 1352.00005/15/2017 246,619.45 1.972 2.000245,000.00 Connexus Credit Union2643 NCD 249,000.0020825WAR1 12/23/2026 1,8171.25012/23/2021 248,277.90 1.273 1.291248,502.00 Capital One Bank USA NA2089 NCD 245,000.0014042TCP0 09/05/2024 9781.90009/05/2019 251,992.30 1.873 1.900245,000.00 Capital One Bank USA NA2609 NCD 249,000.0014042RQB0 11/17/2026 1,7811.10011/17/2021 246,739.08 1.084 1.100249,000.00 Commerce State Bank1797 NCD 245,000.0020070PJA6 05/23/2022 1422.00005/22/2017 246,702.75 1.972 2.000245,000.00 Community State Bank, IA1471 NCD 245,000.0020404MAN1 09/12/2022 2542.25009/11/2015 248,354.05 2.224 2.255245,000.00 Crescent Bank & Trust2296 NCD 248,000.00225645DN7 03/20/2025 1,1741.10003/20/2020 249,173.04 1.085 1.100248,000.00 Country Club Bank2477 NCD 249,000.00222327AD0 01/29/2030 2,9501.10001/29/2021 238,571.88 1.154 1.170247,506.00 Discover Bank / Delaware1956 NCD 245,000.00254673VJ2 10/24/2023 6613.35010/24/2018 257,176.50 3.304 3.350245,000.00 Dollar Bank FSB1756 NCD 245,000.0025665QAV7 03/08/2022 662.05003/08/2017 245,820.75 2.021 2.050245,000.00 Eaglemark Savings Bank2545 NCD 249,000.0027004PBV4 07/07/2026 1,6480.85007/07/2021 244,884.03 0.919 0.932248,004.00 Eagle Bank2040 NCD 245,000.0027002YEL6 04/28/2023 4822.65004/30/2019 252,146.65 2.615 2.651245,000.00 Farmers & Merchant State Bank2486 NCD 249,000.00308682BM4 02/12/2029 2,5991.00002/12/2021 238,517.10 1.037 1.052248,004.00 Flagstar Bank FSB2414 NCD 249,000.0033847E4E4 09/30/2024 1,0030.40009/30/2020 246,049.35 0.394 0.400249,000.00 FirstBank Puerto Rico1768 NCD 245,000.0033767A2C4 04/07/2022 962.10004/07/2017 246,220.10 2.072 2.101245,000.00 Poppy Bank2285 NCD 249,000.0073319FAF6 03/18/2025 1,1721.10003/18/2020 250,185.24 1.085 1.100249,000.00 First Federal S&L Bank1626 NCD 245,000.0032018YAW8 06/22/2023 5371.80006/22/2016 250,069.05 1.776 1.800245,000.00 1st Financial Bank2390 NCD 248,000.0032022RNT0 08/19/2025 1,3260.45008/19/2020 242,705.20 0.444 0.450248,000.00 First Farmers Bank & Trust2076 NCD 245,000.00320165JK0 09/04/2024 9771.75009/04/2019 251,036.80 1.727 1.751245,000.00 First Internet Bank1834 NCD 245,000.0032056GCQ1 07/14/2022 1942.05007/14/2017 247,364.25 2.023 2.051245,000.00 Farmers Insurance Group CU2479 NCD 249,000.0030960QAK3 01/27/2026 1,4870.50001/27/2021 242,578.29 0.543 0.550248,377.50 First Oklahoma Bank2451 NCD 249,000.00335857CK2 11/30/2026 1,7940.65011/30/2020 241,310.88 0.691 0.701248,253.00 Farmers & Merchant Bank1735 NCD 245,000.0030781TBD9 01/18/2022 172.05001/18/2017 245,220.50 2.021 2.050245,000.00 First National Bank of America2465 NCD 249,000.0032110YRQ0 12/31/2026 1,8250.60012/31/2020 240,399.54 0.625 0.633248,502.00 FNB Bank Inc.1863 NCD 245,000.00330459CB2 10/13/2023 6502.25010/13/2017 252,239.75 2.220 2.251245,000.00 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 179 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 3 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Negotiable Certificates of Deposits Franklin Synergy Bank1771 NCD 103,000.0035471TCV2 01/31/2022 302.00004/04/2017 103,155.53 1.972 1.999103,000.00 First Northeast Bank1779 NCD 245,000.0033583FAA0 10/19/2022 2912.10004/19/2017 248,508.40 2.072 2.101245,000.00 First State Bank - Dequeen1824 NCD 245,000.00336460CH1 04/29/2022 1182.00006/30/2017 246,428.35 1.973 2.000245,000.00 First Technology Federal Credi1955 NCD 245,000.0033715LCM0 10/17/2023 6543.40010/17/2018 257,306.35 3.355 3.401245,000.00 First Community Credit Union2554 NCD 249,000.0031986JAD3 02/26/2027 1,8820.85007/28/2021 242,981.67 0.892 0.905248,253.00 Firstier Bank2061 NCD 245,000.0033766LAJ7 08/23/2024 9651.95008/23/2019 252,305.90 1.925 1.952245,000.00 First Kentucky Bank1856 NCD 245,000.0032065TAW1 10/06/2022 2782.10010/06/2017 248,366.30 2.072 2.101245,000.00 First Western Bank & Trust1770 NCD 245,000.0033749VAM0 04/07/2022 962.00004/07/2017 246,153.95 1.973 2.001245,000.00 Gesa Credit Union2456 NCD 249,000.0037424PAC8 11/30/2027 2,1590.80011/30/2020 239,988.69 0.825 0.836248,377.50 Great Plains Bank1865 NCD 245,000.0039115UBB8 07/25/2022 2052.00010/25/2017 247,418.15 1.972 2.000245,000.00 Grant County Bank West V.2042 NCD 245,000.00387625AA4 05/08/2024 8582.55005/08/2019 255,363.50 2.513 2.548245,000.00 Goldman Sachs Bank USA / NY1951 NCD 245,000.0038148PJ81 05/09/2023 4933.15005/09/2018 253,913.10 3.106 3.150245,000.00 Haddon Savings Bank2447 NCD 207,000.00404730DA8 10/20/2025 1,3880.35011/16/2020 201,315.78 0.527 0.535205,137.00 Bank Hapoalim BM2457 NCD 249,000.0006251A2Q2 12/15/2025 1,4440.50012/14/2020 242,989.14 0.543 0.550248,377.50 Investors Community Bank1765 NCD 245,000.0046147USQ4 09/23/2022 2652.20003/24/2017 248,412.85 2.172 2.202245,000.00 Industrial & Com Bk of China1773 NCD 245,000.0045581EAC5 04/12/2022 1012.15004/12/2017 246,318.10 2.121 2.151245,000.00 Inst. for Sav in Newburyport2556 NCD 249,000.0045780PAQ8 07/29/2026 1,6700.90007/29/2021 245,255.04 0.888 0.900249,000.00 Jonesboro State Bank2452 NCD 249,000.0048040PJL0 11/26/2027 2,1550.75011/27/2020 239,323.86 0.790 0.801248,128.50 Kansas State Bank Manhattan1798 NCD 245,000.0050116CAX7 05/31/2024 8812.50005/31/2017 255,253.25 2.465 2.500245,000.00 Knox TVA Empl Credit Union2140 NCD 248,000.00499724AF9 10/31/2023 6683.35010/24/2019 260,447.12 2.210 2.241258,564.80 Lakeside Bank1686 NCD 245,000.0051210SLR6 09/18/2023 6251.80009/16/2016 245,815.85 1.775 1.800245,000.00 Legacy Bank & Trust Company2469 NCD 249,000.0052470QAN4 12/21/2028 2,5460.85012/30/2020 236,373.21 0.889 0.901248,004.00 Legends Bank1533 NCD 245,000.0052465JGM3 02/11/2022 411.70002/12/2016 245,602.70 1.678 1.701245,000.00 Live Oak Banking Company2599 NCD 249,000.00538036SS4 10/18/2027 2,1161.10010/18/2021 244,532.94 1.135 1.151248,253.00 Bank Leumi USA NY2335 NCD 249,000.00063248KR8 03/31/2023 4541.45003/31/2020 252,167.28 1.430 1.449249,000.00 Malaga Bank FSB2402 NCD 249,000.0056102AAQ9 06/30/2025 1,2760.40008/31/2020 243,718.71 0.394 0.400249,000.00 Marathon Savings Bank1818 NCD 245,000.0056585YAA8 06/28/2022 1782.05006/28/2017 247,178.05 2.023 2.051245,000.00 MB Financial Bank NA1730 NCD 245,000.0055266CUF1 01/13/2022 122.10001/13/2017 245,164.15 2.072 2.101245,000.00 Mercantile Bank of Michigan1793 NCD 245,000.0058740XZF0 05/12/2022 1312.10005/12/2017 246,661.10 2.071 2.100245,000.00 Mechanics Coop Bank1803 NCD 245,000.00583626AC0 05/26/2022 1452.05005/26/2017 246,788.50 2.023 2.051245,000.00 Medallion Bank - Salt Lake2010 NCD 245,000.0058404DDB4 01/03/2024 7323.30001/10/2019 257,940.90 3.254 3.299245,000.00 Landmark Community Bank2123 NCD 249,000.0051507LBU7 06/27/2022 1772.35009/27/2019 251,569.68 1.868 1.894252,037.80 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 180 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 4 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Negotiable Certificates of Deposits Merchants State Bank2059 NCD 245,000.00589227AG2 08/30/2024 9721.80008/30/2019 251,343.05 1.775 1.800245,000.00 Merrick Bank2610 NCD 249,000.0059013KPS9 05/19/2026 1,5991.00011/19/2021 247,901.91 1.053 1.068248,253.00 Merchants National Bank OH1534 NCD 245,000.00588806AV1 02/17/2022 471.80002/17/2016 245,656.60 1.776 1.801245,000.00 Mid-Missouri Bank1806 NCD 245,000.0059541KBL0 06/10/2022 1602.05006/12/2017 246,972.25 2.023 2.051245,000.00 Minwest Bank MV2478 NCD 249,000.0060425SJQ3 01/29/2029 2,5851.00001/28/2021 238,561.92 1.024 1.039248,253.00 Maine Savings Credit Union2144 NCD 245,000.00560507AN5 11/08/2024 1,0421.90011/08/2019 252,158.90 1.875 1.902245,000.00 Mainstreet Bank2038 NCD 245,000.0056065GAG3 04/26/2024 8462.60004/26/2019 255,547.25 2.567 2.602245,000.00 Mountain America FD Credit Uni2202 NCD 249,000.0062384RAC0 11/08/2022 3112.30001/08/2020 253,200.63 1.928 1.955251,365.50 Morgan Stanley Bank NA1890 NCD 245,000.0061747MF63 01/11/2023 3752.65001/11/2018 250,752.60 2.613 2.650245,000.00 Morgan Stanley Bank NA1993 NCD 245,000.0061760ASZ3 12/06/2023 7043.55012/06/2018 258,744.50 3.501 3.550245,000.00 Municipal Trust and Savings1800 NCD 245,000.00625925AP7 05/02/2024 8522.35005/22/2017 254,177.70 2.317 2.349245,000.00 Nebraska State Bank & Trust1466 NCD 245,000.0063969ABL7 08/26/2022 2372.25008/26/2015 248,885.70 2.220 2.251245,000.00 Numerica Credit Union1991 NCD 245,000.0067054NAN3 11/28/2023 6963.55011/28/2018 258,617.10 3.503 3.551245,000.00 South Ottumwa Savings Bank1851 NCD 245,000.00839145AA7 09/29/2022 2712.05009/29/2017 248,197.25 2.022 2.051245,000.00 Ottawa Savings Bank1892 NCD 245,000.0068956HAC7 01/19/2023 3832.40001/19/2018 250,220.95 2.368 2.401245,000.00 Pacific Western Bank2420 NCD 249,000.0069506YSA8 09/30/2025 1,3680.45009/30/2020 243,292.92 0.443 0.450249,000.00 Pathfinder Bank2429 NCD 249,000.0070320KAR2 10/14/2025 1,3820.50010/13/2020 243,599.19 0.533 0.540248,502.00 People's Bank2468 NCD 249,000.00710665GD6 12/31/2029 2,9210.90012/30/2020 235,016.16 0.967 0.981247,257.00 Ponce De Leon Federal Bank1795 NCD 245,000.00732333AH2 05/26/2022 1452.10005/26/2017 246,837.50 2.072 2.101245,000.00 Pentagon Fed Cred Union2565 NCD 249,000.0070962LAE2 09/01/2026 1,7040.85009/01/2021 244,433.34 0.889 0.901248,377.50 Preferred Bank LA California2047 NCD 245,000.00740367HP5 08/16/2024 9582.00008/16/2019 252,599.90 1.972 2.000245,000.00 Parkside Financial Bank1833 NCD 245,000.0070147ACE2 03/15/2023 4382.10007/19/2017 249,951.45 2.072 2.101245,000.00 Pony Express Bank2488 NCD 249,000.00732770BJ0 02/25/2030 2,9771.00002/24/2021 236,554.98 1.055 1.070247,506.00 Providence Bank1445 NCD 245,000.00743738BQ8 02/25/2022 552.10002/26/2015 245,918.75 2.072 2.101245,000.00 Rayond James Bank NA2188 NCD 245,000.0075472RAU5 12/30/2024 1,0941.85012/30/2019 251,884.50 1.824 1.850245,000.00 Sallie Mae Bank2102 NCD 245,000.007954504D4 09/18/2024 9911.90009/18/2019 252,026.60 1.873 1.900245,000.00 State Bank of India2403 NCD 249,000.00856285UJ8 09/04/2025 1,3420.50009/04/2020 243,995.10 0.493 0.500249,000.00 Stifel Bank & Trust1953 NCD 245,000.0086063QAK1 05/15/2023 4992.95005/15/2018 253,344.70 2.911 2.951245,000.00 San Francisco Credit Union2297 NCD 249,000.0079772FAF3 03/27/2025 1,1811.10003/27/2020 250,150.38 1.085 1.100249,000.00 Summit Community Bank1888 NCD 245,000.0086604XMN3 01/26/2022 252.25001/26/2018 245,352.80 2.220 2.251245,000.00 Sunwest Bank2491 NCD 249,000.0086804DCQ9 02/17/2028 2,2380.80002/17/2021 239,191.89 0.861 0.873247,755.00 Somerset Trust Company Bank1616 NCD 245,000.00835104BL3 06/12/2023 5271.80006/10/2016 250,002.90 1.776 1.800245,000.00 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 181 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 5 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Negotiable Certificates of Deposits Slovak Savings Bank1872 NCD 245,000.0083158TAA0 10/20/2022 2922.10010/20/2017 248,520.65 2.072 2.101245,000.00 Security Bank1777 NCD 245,000.00814107AQ1 04/19/2022 1082.00004/19/2017 246,298.50 1.973 2.001245,000.00 Southwest Financial Fed. Credi2333 NCD 249,000.0084485EAG2 03/28/2024 8171.15003/31/2020 251,437.71 1.134 1.150249,000.00 Synchrony Bank2563 NCD 249,000.0087165FZN7 08/20/2026 1,6920.90008/20/2021 245,095.68 0.887 0.900249,000.00 Texas Bank Henderson2464 NCD 249,000.00882214AA7 12/23/2025 1,4520.45012/23/2020 242,154.99 0.483 0.490248,502.00 Third Federal Savings and Loan2157 NCD 245,000.0088413QCK2 11/25/2024 1,0591.95011/25/2019 252,528.85 1.923 1.950245,000.00 Crossfirst Bank of Leawood1804 NCD 245,000.0022766ABF1 06/09/2023 5242.15006/09/2017 250,860.40 2.121 2.151245,000.00 Toyota Financial Savings Bank2551 NCD 249,000.0089235MLC3 07/15/2026 1,6560.95007/15/2021 245,917.38 0.936 0.950249,000.00 Traverse City State Bank1820 NCD 245,000.00894333FF5 06/28/2022 1782.00006/28/2017 247,129.05 1.972 2.000245,000.00 UBS Bank USA1815 NCD 250,000.0090348JBR0 01/20/2022 192.25006/15/2017 250,277.50 2.219 2.249250,000.00 United Community Bank GA1749 NCD 245,000.0090984P5A9 03/01/2022 592.05003/01/2017 245,735.00 2.021 2.050245,000.00 Uinta Bank1639 NCD 245,000.00903572BC8 12/26/2023 7241.70006/24/2016 251,330.80 1.676 1.700245,000.00 Greenstate Credit Union2552 NCD 249,000.0039573LBM9 07/21/2026 1,6620.95007/21/2021 245,867.58 0.937 0.950249,000.00 USAlliance Federal Credit Unio2325 NCD 249,000.0090352RAU9 03/31/2025 1,1851.15003/31/2020 249,199.20 1.154 1.170248,751.00 USF Federal Credit Union2546 NCD 249,000.0090353EAR4 07/15/2031 3,4821.75007/15/2021 247,364.07 1.801 1.826247,257.00 Vystar Credit Union2136 NCD 245,000.0092891CCE0 12/11/2023 7093.65010/18/2019 259,295.75 2.170 2.200259,087.50 Washington Federal2049 NCD 245,000.00938828BJ8 08/23/2024 9652.05008/23/2019 252,945.35 2.024 2.052245,000.00 Western State Bank2342 NCD 248,000.0095960NKE6 11/13/2025 1,4121.05005/13/2020 247,491.60 1.035 1.050248,000.00 Washington First Bank1745 NCD 245,000.00940727AH3 02/23/2022 532.05002/23/2017 245,661.50 2.021 2.050245,000.00 Wyoming Bank & Trust2446 NCD 249,000.0098321PAJ9 11/28/2025 1,4270.50011/27/2020 243,155.97 0.515 0.522248,626.50 Woodford State Bank1459 NCD 245,000.00979424AA6 07/29/2022 2092.35008/12/2015 248,405.50 2.317 2.349245,000.00 Washington County Bank1842 NCD 245,000.0093754PAN7 05/11/2022 1302.05008/11/2017 246,604.75 2.021 2.050245,000.00 Subtotal and Average 35,334,247.59 35,325,000.00 35,523,719.38 1.680 1.704 901 Corporate Medium Term Bonds Apple, Inc.2082 MTN 550,000.00037833AK6 05/03/2023 4872.40008/29/2019 563,117.50 1.726 1.750562,672.00 Apple, Inc.2323 MTN 750,000.00037833AY6 02/09/2022 392.15003/19/2020 751,342.50 1.583 1.605757,567.50 Apple, Inc.2401 MTN 1,500,000.00037833DF4 01/13/2025 1,1082.75008/28/2020 1,567,050.00 0.620 0.6281,637,094.00 Apple, Inc.2489 MTN 700,000.00037833EB2 02/08/2026 1,4990.70002/08/2021 685,706.00 0.684 0.694700,201.31 Alphabet (Google) Inc.2507 MTN 200,000.0002079KAH0 08/15/2025 1,3220.45003/01/2021 195,404.00 0.668 0.678198,001.92 Johnson & Johnson2466 MTN 2,000,000.00478160CN2 09/01/2025 1,3390.55012/23/2020 1,957,800.00 0.479 0.4862,005,913.30 Johnson & Johnson2508 MTN 2,000,000.00478160BY9 03/01/2026 1,5202.45003/01/2021 2,086,800.00 0.812 0.8232,151,231.80 Johnson & Johnson2509 MTN 1,000,000.00478160BY9 03/01/2026 1,5202.45003/01/2021 1,043,400.00 0.812 0.8241,075,596.51 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 182 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 6 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Corporate Medium Term Bonds Microsoft Corporation1878 MTN 100,000.00594918BW3 02/06/2022 362.40012/11/2017 100,012.00 2.292 2.324100,297.00 Microsoft Corporation2212 MTN 1,800,000.00594918BX1 02/06/2024 7662.87501/22/2020 1,873,476.00 1.727 1.7511,875,420.00 Microsoft Corporation2450 MTN 2,920,000.00594918BJ2 11/03/2025 1,4023.12511/18/2020 3,114,851.60 0.572 0.5803,264,676.80 Microsoft Corporation2506 MTN 180,000.00594918BJ2 11/03/2025 1,4023.12503/01/2021 192,011.40 0.753 0.763198,447.74 Stanford University2046 MTN 2,000,000.00525555AB4 02/01/2024 7616.87505/14/2019 2,236,060.00 2.367 2.4002,396,540.00 Stanford University2182 MTN 1,000,000.00525555AB4 02/01/2024 7616.87512/12/2019 1,118,030.00 1.934 1.9601,194,280.00 Yale University2376 MTN 2,000,000.0098459LAA1 04/15/2025 1,2000.87307/01/2020 1,979,600.00 0.616 0.6252,022,920.00 Yale University2511 MTN 3,000,000.0098459LAA1 04/15/2025 1,2000.87303/01/2021 2,969,400.00 0.638 0.6463,027,000.00 Subtotal and Average 23,167,859.88 21,700,000.00 22,434,061.00 1.019 1.034 1,132 Federal Agency Bonds Apple, Inc.2053 MTN 1,500,000.00037833CU2 05/11/2024 8612.85008/06/2019 1,562,295.00 1.998 2.0251,554,000.00 Federal Agricultural Mortgage1130 1,500,000.0031315PPX1 07/05/2022 1852.20012/13/2012 1,514,895.00 1.930 1.9571,531,633.50 Federal Agricultural Mortgage1134 750,000.0031315PB32 11/21/2022 3242.00012/19/2012 760,927.50 2.081 2.110742,642.50 Federal Agricultural Mortgage1137 1,500,000.0031315PUE7 12/27/2022 3602.18001/04/2013 1,527,465.00 2.165 2.1961,497,853.50 Federal Agricultural Mortgage1141 1,500,000.0031315PUE7 12/27/2022 3602.18001/08/2013 1,527,465.00 2.195 2.2251,493,910.00 Federal Agricultural Mortgage1144 1,500,000.0031315PUE7 12/27/2022 3602.18001/23/2013 1,527,465.00 2.111 2.1411,505,190.00 Federal Agricultural Mortgage1147 2,595,000.0031315PUE7 12/27/2022 3602.18001/28/2013 2,642,514.45 2.199 2.2292,583,504.15 Federal Agricultural Mortgage1279 1,250,000.0031315PPX1 07/05/2022 1852.20004/23/2014 1,262,412.50 2.889 2.9301,183,888.32 Federal Agricultural Mortgage1428 404,000.0031315PL23 03/27/2024 8163.33001/09/2015 426,389.68 2.540 2.575428,846.00 Federal Agricultural Mortgage1433 1,604,000.0031315PD89 06/12/2023 5272.61001/22/2015 1,650,660.36 2.269 2.3011,641,594.55 Federal Agricultural Mortgage1447 1,450,000.0031315PD89 06/12/2023 5272.61002/09/2015 1,492,180.50 2.377 2.4101,471,764.50 Federal Agricultural Mortgage1452 1,000,000.003130H0AJ2 03/01/2022 592.15003/05/2015 1,003,000.00 2.120 2.1501,000,000.00 Federal Agricultural Mortgage1576 1,000,000.0031315PZS1 01/24/2023 3882.13004/06/2016 1,018,220.00 1.839 1.8641,016,839.00 Federal Agricultural Mortgage1580 474,000.0031315PEM7 08/04/2025 1,3114.35004/08/2016 527,609.40 2.296 2.328553,883.22 Federal Agricultural Mortgage1595 1,500,000.0031315P2J7 05/01/2024 8513.30004/21/2016 1,584,540.00 2.084 2.1121,630,830.00 Federal Agricultural Mortgage1604 1,500,000.0031315P2J7 05/01/2024 8513.30004/26/2016 1,584,540.00 2.159 2.1891,621,770.00 Federal Agricultural Mortgage1617 500,000.0031315PUE7 12/27/2022 3602.18005/26/2016 509,155.00 1.844 1.870509,540.00 Federal Agricultural Mortgage1665 2,000,000.003132X0BH3 07/15/2022 1952.38007/25/2016 2,022,840.00 1.499 1.5202,097,820.00 Federal Agricultural Mortgage1710 1,500,000.0031315PRA9 02/03/2026 1,4944.81010/18/2016 1,716,180.00 2.131 2.1601,832,850.00 Federal Agricultural Mortgage1755 1,000,000.003132X0PX3 02/23/2022 532.10002/23/2017 1,002,500.00 2.034 2.0631,001,745.00 Federal Agricultural Mortgage1758 1,500,000.003132X0PX3 02/23/2022 532.10003/02/2017 1,503,750.00 2.085 2.1141,498,950.00 Federal Agricultural Mortgage1769 1,500,000.003132X0RS2 04/06/2022 952.07504/06/2017 1,507,020.00 2.046 2.0751,500,000.00 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 183 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 7 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Federal Agency Bonds Federal Agricultural Mortgage1788 1,000,000.003132X0NZ0 01/03/2022 22.10005/04/2017 1,000,000.00 1.938 1.9651,005,980.00 Federal Agricultural Mortgage1817 1,000,000.0031315PPX1 07/05/2022 1852.20006/14/2017 1,009,930.00 1.908 1.9341,012,720.00 Federal Agricultural Mortgage1830 1,500,000.003132X0UA7 06/29/2022 1791.88006/29/2017 1,512,105.00 1.903 1.9301,496,430.00 Federal Agricultural Mortgage1831 1,000,000.003132X0UA7 06/29/2022 1791.88006/29/2017 1,008,070.00 1.923 1.949996,681.00 Federal Agricultural Mortgage1867 1,000,000.003132X0WL1 08/23/2024 9652.25010/06/2017 1,033,940.00 2.332 2.365992,720.00 Federal Agricultural Mortgage1877 1,500,000.003132X0ZZ7 12/12/2022 3452.26012/12/2017 1,527,720.00 2.229 2.2601,500,000.00 Federal Agricultural Mortgage1893 1,000,000.003130H0AU7 08/01/2024 9432.62501/09/2018 1,043,170.00 2.546 2.5811,002,590.00 Federal Agricultural Mortgage1901 1,500,000.003130H0AU7 08/01/2024 9432.62501/11/2018 1,564,755.00 2.623 2.6601,496,847.90 Federal Agricultural Mortgage1912 2,000,000.003132X0G39 01/30/2023 3942.50001/30/2018 2,044,960.00 2.472 2.5071,999,320.00 Federal Agricultural Mortgage1915 1,500,000.003132X0G39 01/30/2023 3942.50001/30/2018 1,533,720.00 2.481 2.5151,498,887.00 Federal Agricultural Mortgage1921 2,000,000.003132X0G39 01/30/2023 3942.50001/31/2018 2,044,960.00 2.556 2.5921,991,412.00 Federal Agricultural Mortgage1924 1,100,000.0031315PZS1 01/24/2023 3882.13002/08/2018 1,120,042.00 2.578 2.6141,075,360.00 Federal Agricultural Mortgage1928 1,500,000.003132X0H87 02/22/2023 4172.60002/22/2018 1,537,110.00 2.564 2.6001,500,000.00 Federal Agricultural Mortgage1936 1,500,000.003132X0L33 02/21/2023 4162.77002/23/2018 1,539,915.00 2.732 2.7701,500,000.00 Federal Agricultural Mortgage1999 549,000.0031315P4B2 01/30/2024 7593.46012/14/2018 579,310.29 3.018 3.060559,334.93 Federal Agricultural Mortgage2034 1,000,000.0031422BEJ5 04/09/2024 8292.35004/09/2019 1,034,030.00 2.365 2.398997,730.00 Federal Agricultural Mortgage2035 678,000.0031315PCY3 11/20/2024 1,0545.25004/08/2019 759,217.62 2.420 2.454776,872.74 Federal Agricultural Mortgage2098 550,000.0031315PEM7 08/04/2025 1,3114.35009/09/2019 612,205.00 1.659 1.683632,086.95 Federal Agricultural Mortgage2301 1,569,000.0031315PB99 11/19/2027 2,1482.85003/11/2020 1,697,579.55 1.050 1.0641,775,240.34 Federal Agricultural Mortgage2340 Call 2,000,000.0031422BZS2 05/13/2030 3,0541.50005/13/2020 1,958,180.00 1.479 1.5002,000,000.00 Federal Agricultural Mortgage2366 Call 1,750,000.0031422BF54 06/24/2030 3,0961.40006/24/2020 1,703,432.50 1.380 1.4001,750,000.00 Federal Agricultural Mortgage2367 Call 2,000,000.0031422BF54 06/24/2030 3,0961.40006/24/2020 1,946,780.00 1.380 1.4002,000,000.00 Federal Agricultural Mortgage2381 Call 1,500,000.0031422BH78 07/08/2030 3,1101.40007/08/2020 1,459,725.00 1.380 1.4001,500,000.00 Federal Agricultural Mortgage2425 Call 2,000,000.0031422BX54 09/27/2030 3,1911.30010/08/2020 1,931,520.00 1.286 1.3042,000,000.00 Federal Agricultural Mortgage2435 Call 2,000,000.0031422BZ45 10/21/2030 3,2151.28010/21/2020 1,929,100.00 1.262 1.2802,000,000.00 Federal Agricultural Mortgage2439 Call 2,000,000.0031422B2E9 10/29/2030 3,2231.34010/29/2020 1,935,320.00 1.321 1.3402,000,000.00 Federal Agricultural Mortgage2449 1,500,000.0031422B3D0 11/20/2030 3,2451.15011/20/2020 1,431,945.00 1.134 1.1501,500,000.00 Federal Agricultural Mortgage2458 Call 1,500,000.0031422B4A5 12/11/2030 3,2661.30012/11/2020 1,452,390.00 1.282 1.3001,500,000.00 Federal Agricultural Mortgage2459 Call 2,000,000.0031422B3W8 12/16/2030 3,2711.45012/16/2020 1,948,520.00 1.430 1.4502,000,000.00 Federal Agricultural Mortgage2461 1,000,000.0031422B3D0 11/20/2030 3,2451.15012/09/2020 954,630.00 1.144 1.160999,000.00 Federal Agricultural Mortgage2471 1,500,000.0031422B6K1 01/15/2026 1,4750.48001/15/2021 1,458,915.00 0.493 0.5001,498,500.00 Federal Agricultural Mortgage2473 Call 1,500,000.0031422B6A3 01/15/2031 3,3011.29001/15/2021 1,444,650.00 1.319 1.3381,493,250.00 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 184 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 8 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Federal Agency Bonds Federal Agricultural Mortgage2484 Call 1,000,000.0031422B7E4 01/28/2031 3,3141.32001/28/2021 964,590.00 1.301 1.3201,000,000.00 Federal Agricultural Mortgage2496 Call 1,500,000.0031422XAW2 02/25/2031 3,3421.53002/25/2021 1,462,425.00 1.509 1.5301,500,000.00 Federal Agricultural Mortgage2513 1,000,000.0031422XCB6 03/04/2031 3,3491.47003/04/2021 977,790.00 1.581 1.602987,760.00 Federal Agricultural Mortgage2519 1,500,000.0031422XDX7 03/27/2026 1,5460.83003/29/2021 1,477,155.00 0.828 0.8401,499,250.00 Federal Agricultural Mortgage2524 1,500,000.0031422XDX7 03/27/2026 1,5460.83003/31/2021 1,477,155.00 0.913 0.9261,492,950.00 Federal Agricultural Mortgage2527 Call 1,500,000.0031422XEE8 04/07/2031 3,3832.07004/07/2021 1,494,855.00 2.074 2.1031,495,500.00 Federal Agricultural Mortgage2529 2,000,000.0031422XEL2 04/13/2028 2,2941.37504/15/2021 1,992,820.00 1.311 1.3302,005,980.00 Federal Agricultural Mortgage2530 1,500,000.0031422XFJ6 04/29/2031 3,4051.66004/29/2021 1,488,660.00 1.627 1.6501,501,350.00 Federal Agricultural Mortgage2533 1,500,000.0031422XDX7 03/27/2026 1,5460.83005/20/2021 1,477,155.00 0.864 0.8761,496,725.50 Federal Agricultural Mortgage2540 255,000.0031422XDX7 03/27/2026 1,5460.83006/08/2021 251,116.35 0.820 0.831254,979.09 Federal Agricultural Mortgage2593 1,000,000.0031422XNM0 10/05/2026 1,7381.05010/05/2021 990,010.00 1.035 1.0501,000,000.00 Federal Agricultural Mortgage2621 1,000,000.0031422XPS5 11/17/2026 1,7811.15011/17/2021 993,800.00 1.272 1.290993,220.00 Federal Agricultural Mortgage2625 1,000,000.0031422XQM7 12/01/2026 1,7951.32012/01/2021 1,001,670.00 1.301 1.3201,000,000.00 Federal Agricultural Mortgage2640 Call 1,500,000.0031422XRY0 12/29/2031 3,6492.15012/29/2021 1,497,090.00 2.120 2.1501,500,000.00 Federal Farm Credit Bank .1241 500,000.003133ECRH9 06/06/2023 5212.45001/09/2014 515,070.00 3.383 3.430460,870.00 Federal Farm Credit Bank .1526 625,000.003133EAA65 07/26/2023 5712.12501/27/2016 642,068.75 2.024 2.052628,150.00 Federal Farm Credit Bank .1563 500,000.0031331XSS2 03/14/2022 725.16003/17/2016 504,920.00 1.876 1.902591,815.50 Federal Farm Credit Bank .1596 1,000,000.003133ECPF5 05/13/2022 1321.87504/21/2016 1,006,260.00 1.578 1.6001,015,820.00 Federal Farm Credit Bank .1615 1,000,000.003133EC7D0 12/13/2024 1,0772.12505/13/2016 1,037,720.00 1.930 1.9561,013,220.00 Federal Farm Credit Bank .1659 500,000.0031331XSS2 03/14/2022 725.16007/08/2016 504,920.00 1.215 1.232607,470.00 Federal Farm Credit Bank .1787 900,000.003133EEVD9 03/25/2024 8142.30005/04/2017 933,993.00 2.274 2.306899,631.00 Federal Farm Credit Bank .1822 500,000.003133EDWX6 10/07/2024 1,0102.91006/21/2017 529,230.00 2.143 2.172524,725.00 Federal Farm Credit Bank .1843 445,000.003133ED6R8 11/07/2022 3102.93009/14/2017 455,568.75 1.870 1.896467,436.90 Federal Farm Credit Bank .1932 1,500,000.003133EJDE6 02/16/2023 4112.57002/16/2018 1,539,285.00 2.605 2.6421,494,972.47 Federal Farm Credit Bank .2016 500,000.003133EEG79 09/07/2023 6142.15001/15/2019 514,505.00 2.656 2.693488,198.50 Federal Farm Credit Bank .2017 650,000.003133EC2C7 11/09/2023 6772.13001/15/2019 669,851.00 2.662 2.699633,373.65 Federal Farm Credit Bank .2226 Call 1,000,000.003133ELJU9 01/27/2026 1,4871.98001/29/2020 1,001,280.00 1.955 1.982999,850.00 Federal Farm Credit Bank .2314 1,000,000.003133EAG44 08/03/2026 1,6752.63003/13/2020 1,060,320.00 1.089 1.1041,093,840.00 Federal Farm Credit Bank .2371 Call 1,500,000.003133ELQ31 07/01/2030 3,1031.33007/01/2020 1,453,470.00 1.311 1.3301,500,000.00 Federal Farm Credit Bank .2372 Call 1,500,000.003133ELQ31 07/01/2030 3,1031.33007/01/2020 1,453,470.00 1.311 1.3301,500,000.00 Federal Farm Credit Bank .2391 Call 1,500,000.003133EL3H5 08/12/2025 1,3190.57008/12/2020 1,466,865.00 0.587 0.5951,498,125.00 Federal Farm Credit Bank .2406 Call 1,500,000.003133EL4W1 08/25/2025 1,3320.61009/03/2020 1,468,140.00 0.611 0.6201,499,250.00 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 185 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 9 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Federal Agency Bonds Federal Farm Credit Bank .2408 Call 1,500,000.003133EL4W1 08/25/2025 1,3320.61009/10/2020 1,468,140.00 0.611 0.6201,499,250.00 Federal Farm Credit Bank .2416 Call 1,500,000.003133EL7K4 09/16/2025 1,3540.55009/22/2020 1,461,480.00 0.542 0.5491,500,000.00 Federal Farm Credit Bank .2417 Call 1,500,000.003133EMBH4 09/29/2025 1,3670.53009/29/2020 1,463,055.00 0.522 0.5301,500,000.00 Federal Farm Credit Bank .2423 Call 1,500,000.003133EMBJ0 09/29/2025 1,3670.53009/29/2020 1,460,595.00 0.537 0.5451,498,875.00 Federal Farm Credit Bank .2427 Call 2,000,000.003133EMAZ5 06/24/2030 3,0961.25010/01/2020 1,909,840.00 1.246 1.2631,997,500.00 Federal Farm Credit Bank .2442 Call 1,500,000.003133EMFG2 11/04/2030 3,2291.37011/04/2020 1,452,690.00 1.351 1.3701,500,000.00 Federal Farm Credit Bank .2443 Call 1,500,000.003133EMFG2 11/04/2030 3,2291.37011/04/2020 1,452,690.00 1.351 1.3701,500,000.00 Federal Farm Credit Bank .2472 Call 1,500,000.003133EMNB4 01/14/2031 3,3001.38001/14/2021 1,453,275.00 1.361 1.3801,500,000.00 Federal Farm Credit Bank .2525 Call 1,500,000.003133EMRE4 02/18/2031 3,3351.42004/01/2021 1,440,240.00 1.834 1.8591,440,675.00 Federal Farm Credit Bank .2538 Call 1,000,000.003133EMUG5 03/24/2031 3,3691.98005/27/2021 997,100.00 1.887 1.9131,005,890.00 Federal Home Loan Bank1041 1,500,000.00313378LA7 02/25/2022 552.33003/20/2012 1,504,395.00 2.298 2.3301,500,000.00 Federal Home Loan Bank1699 500,000.003133827E7 02/06/2023 4012.13010/05/2016 509,115.00 1.578 1.600515,900.00 Federal Home Loan Bank1780 1,000,000.00313378CR0 03/11/2022 692.25004/12/2017 1,004,050.00 1.903 1.9301,014,910.00 Federal Home Loan Bank1886 1,000,000.003130A3VC5 12/08/2023 7062.25001/03/2018 1,029,090.00 2.359 2.392992,160.00 Federal Home Loan Bank1896 1,000,000.003130A3DL5 09/08/2023 6152.37501/09/2018 1,029,230.00 2.376 2.409998,192.50 Federal Home Loan Bank1903 500,000.003130ADEV0 01/17/2023 3812.38001/18/2018 510,145.00 2.385 2.418499,100.00 Federal Home Loan Bank2347 Call 1,500,000.003130AJMF3 11/28/2028 2,5231.32005/28/2020 1,476,975.00 1.301 1.3201,500,000.00 Federal Home Loan Bank2358 Call 1,000,000.003130AJP78 06/11/2029 2,7181.40006/11/2020 977,270.00 1.380 1.4001,000,000.00 Federal Home Loan Bank2361 Call 1,000,000.003130AJP78 06/11/2029 2,7181.40006/11/2020 977,270.00 1.427 1.447996,000.00 Federal Home Loan Bank2368 Call 900,000.003130AJR76 06/29/2029 2,7361.25006/29/2020 875,628.00 1.232 1.250900,000.00 Federal Home Loan Bank2369 Call 1,500,000.003130AJRG6 06/24/2030 3,0961.36006/24/2020 1,458,405.00 1.341 1.3601,500,000.00 Federal Home Loan Bank2375 Call 1,500,000.003130AJSR1 07/09/2030 3,1111.39007/09/2020 1,457,460.00 1.370 1.3901,500,000.00 Federal Home Loan Bank2377 Call 1,500,000.003130AJSR1 07/09/2030 3,1111.39007/09/2020 1,457,460.00 1.370 1.3901,500,000.00 Federal Home Loan Bank2384 Call 1,500,000.003130AJSR1 07/09/2030 3,1111.39007/09/2020 1,457,460.00 1.382 1.4011,498,350.00 Federal Home Loan Bank2395 Call 1,500,000.003130AJZ36 08/27/2025 1,3340.60008/27/2020 1,470,600.00 0.611 0.6201,498,500.00 Federal Home Loan Bank2399 Call 1,500,000.003130AJZ36 08/27/2025 1,3340.60008/27/2020 1,470,600.00 0.611 0.6201,498,500.00 Federal Home Loan Bank2405 Call 1,500,000.003130AK3Z7 09/29/2025 1,3670.57009/29/2020 1,474,605.00 0.582 0.5901,498,500.00 Federal Home Loan Bank2411 Call 1,180,000.003130AJZ36 08/27/2025 1,3340.60009/16/2020 1,156,872.00 0.591 0.5991,180,000.00 Federal Home Loan Bank2419 Call 1,500,000.003130AKAZ91 09/29/2025 1,3670.52009/29/2020 1,472,340.00 0.512 0.5201,500,000.00 Federal Home Loan Bank2445 Call 1,200,000.003130AJQS1 06/25/2030 3,0971.35011/04/2020 1,165,560.00 1.334 1.3531,199,616.00 Federal Home Loan Bank2475 Call 1,500,000.003130AKQN9 01/09/2031 3,2951.40001/28/2021 1,453,545.00 1.380 1.4001,500,000.00 Federal Home Loan Bank2476 Call 1,500,000.003130AKQV1 01/28/2031 3,3141.40001/28/2021 1,453,005.00 1.380 1.4001,500,000.00 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 186 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 10 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Federal Agency Bonds Federal Home Loan Bank2485 Call 1,500,000.003130AKVH6 02/10/2031 3,3271.35002/10/2021 1,455,315.00 1.331 1.3501,500,000.00 Federal Home Loan Bank2490 Call 2,000,000.003130AKYB6 02/18/2031 3,3351.40002/18/2021 1,936,520.00 1.380 1.4002,000,000.00 Federal Home Loan Bank2494 Call 1,500,000.003130AL2J2 02/26/2031 3,3431.50002/26/2021 1,460,070.00 1.479 1.5001,500,000.00 Federal Home Loan Bank2500 Call 1,500,000.003130ALF66 02/25/2031 3,3421.62502/25/2021 1,472,580.00 1.602 1.6251,500,000.00 Federal Home Loan Bank2520 Call 1,925,000.003130ALF33 03/16/2026 1,5350.75003/25/2021 1,890,927.50 0.853 0.8651,914,220.00 Federal Home Loan Bank2607 Call 1,000,000.003130APPJ8 11/04/2031 3,5942.00011/04/2021 998,000.00 1.972 2.0001,000,000.00 Federal Home Loan Bank2613 Call 1,000,000.003130APV77 12/10/2026 1,8041.50012/10/2021 999,250.00 1.479 1.5001,000,000.00 Federal Home Loan Bank2616 Call 1,000,000.003130APW84 12/03/2026 1,7971.50012/03/2021 999,860.00 1.479 1.5001,000,000.00 Federal Home Loan Bank2618 Call 1,000,000.003130APXD2 12/17/2026 1,8111.55012/17/2021 1,000,740.00 1.528 1.5501,000,000.00 Federal Home Loan Bank2619 Call 1,000,000.003130APWY7 12/07/2026 1,8011.35012/07/2021 1,000,830.00 1.331 1.3501,000,000.00 Federal Home Loan Bank2620 Call 1,000,000.003130APXT7 12/17/2026 1,8111.60012/17/2021 1,000,430.00 1.578 1.6001,000,000.00 Fed. Home Loan Mortgage Corp.2345 Call 455,000.003134GVUA4 05/18/2028 2,3291.20005/18/2020 446,650.75 1.183 1.200455,000.00 Fed. Home Loan Mortgage Corp.2370 Call 1,500,000.003134GV3B2 06/28/2030 3,1001.40006/30/2020 1,458,795.00 1.380 1.4001,500,000.00 Fed. Home Loan Mortgage Corp.2373 Call 1,500,000.003134GV3U0 06/29/2029 2,7361.25006/29/2020 1,448,685.00 1.232 1.2501,500,000.00 Fed. Home Loan Mortgage Corp.2379 Call 1,500,000.003134GV4E5 12/29/2028 2,5541.20007/01/2020 1,460,910.00 1.183 1.1991,500,000.00 Fed. Home Loan Mortgage Corp.2380 Call 1,500,000.003134GV5D6 01/08/2029 2,5641.20007/08/2020 1,452,870.00 1.183 1.2001,500,000.00 Fed. Home Loan Mortgage Corp.2382 Call 1,500,000.003134GV5A2 07/15/2030 3,1171.37507/15/2020 1,454,835.00 1.356 1.3751,500,000.00 Fed. Home Loan Mortgage Corp.2386 Call 1,500,000.003134GV7L6 07/29/2030 3,1311.35007/29/2020 1,451,835.00 1.331 1.3501,500,000.00 Fed. Home Loan Mortgage Corp.2387 Call 1,500,000.003134GV7L6 07/29/2030 3,1311.35007/29/2020 1,451,835.00 1.331 1.3501,500,000.00 Fed. Home Loan Mortgage Corp.2396 Call 1,000,000.003134GWNC6 08/19/2025 1,3260.62508/20/2020 981,580.00 0.616 0.6251,000,000.00 Fed. Home Loan Mortgage Corp.2400 Call 1,500,000.003134GWC53 09/15/2025 1,3530.65009/15/2020 1,472,280.00 0.641 0.6501,500,000.00 Fed. Home Loan Mortgage Corp.2404 Call 1,447,000.003134GWA55 09/09/2025 1,3470.65009/09/2020 1,427,668.08 0.641 0.6501,447,000.00 Fed. Home Loan Mortgage Corp.2407 Call 1,500,000.003134GWD52 09/02/2025 1,3400.68009/04/2020 1,477,185.00 0.670 0.6791,500,000.00 Fed. Home Loan Mortgage Corp.2409 Call 1,500,000.003134GWP75 09/23/2025 1,3610.62509/23/2020 1,470,780.00 0.616 0.6251,500,000.00 Fed. Home Loan Mortgage Corp.2410 Call 1,000,000.003134GWP75 09/23/2025 1,3610.62509/23/2020 980,520.00 0.616 0.6251,000,000.00 Fed. Home Loan Mortgage Corp.2418 Call 1,500,000.003134GWVV5 10/15/2025 1,3830.50010/15/2020 1,460,910.00 0.493 0.5001,500,000.00 Fed. Home Loan Mortgage Corp.2421 Call 2,000,000.003134GWW93 09/30/2025 1,3680.55009/30/2020 1,955,660.00 0.542 0.5502,000,000.00 Fed. Home Loan Mortgage Corp.2422 Call 1,500,000.003134GWW93 09/30/2025 1,3680.55009/30/2020 1,466,745.00 0.542 0.5501,500,000.00 Fed. Home Loan Mortgage Corp.2424 Call 1,500,000.003134GWXK7 09/30/2025 1,3680.55009/30/2020 1,466,745.00 0.542 0.5501,500,000.00 Fed. Home Loan Mortgage Corp.2426 Call 1,500,000.003134GWXX9 10/15/2025 1,3830.55010/15/2020 1,466,085.00 0.542 0.5501,500,000.00 Fed. Home Loan Mortgage Corp.2428 Call 1,500,000.003134GWY26 10/08/2025 1,3760.57010/08/2020 1,467,420.00 0.562 0.5701,500,000.00 Fed. Home Loan Mortgage Corp.2430 Call 1,500,000.003134GWYZ3 10/28/2025 1,3960.53010/28/2020 1,464,585.00 0.522 0.5301,500,000.00 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 187 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 11 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Federal Agency Bonds Fed. Home Loan Mortgage Corp.2431 Call 1,500,000.003134GWZ33 10/22/2030 3,2161.25010/22/2020 1,442,040.00 1.232 1.2501,500,000.00 Fed. Home Loan Mortgage Corp.2432 Call 1,500,000.003134GWZL3 10/29/2025 1,3970.57010/29/2020 1,466,550.00 0.562 0.5701,500,000.00 Fed. Home Loan Mortgage Corp.2433 Call 2,000,000.003134GW3T1 10/28/2030 3,2221.40010/28/2020 1,942,080.00 1.380 1.4002,000,000.00 Fed. Home Loan Mortgage Corp.2434 Call 1,500,000.003134GW3H7 10/29/2025 1,3970.61010/29/2020 1,468,605.00 0.601 0.6101,500,000.00 Fed. Home Loan Mortgage Corp.2436 Call 2,000,000.003134GWZZ2 10/28/2030 3,2221.30010/28/2020 1,927,360.00 1.282 1.3002,000,000.00 Fed. Home Loan Mortgage Corp.2437 Call 750,000.003134GW3Z7 10/28/2025 1,3960.60010/28/2020 734,032.50 0.591 0.600750,000.00 Fed. Home Loan Mortgage Corp.2438 Call 1,500,000.003134GW3X2 10/27/2025 1,3950.62510/27/2020 1,469,985.00 0.616 0.6251,500,000.00 Fed. Home Loan Mortgage Corp.2440 Call 1,500,000.003134GW6N1 11/05/2030 3,2301.40011/05/2020 1,456,470.00 1.380 1.4001,500,000.00 Fed. Home Loan Mortgage Corp.2444 Call 1,500,000.003134GW6N1 11/05/2030 3,2301.40011/05/2020 1,456,470.00 1.380 1.4001,500,000.00 Federal National Mortgage Asso1715 500,000.0031364CCC0 04/30/2026 1,5807.12511/10/2016 624,015.00 2.367 2.400699,100.09 Federal National Mortgage Asso1883 500,000.003136G05L1 08/26/2022 2372.00012/29/2017 505,680.00 2.238 2.270494,058.00 Federal National Mortgage Asso1894 1,000,000.003135G0T78 10/05/2022 2772.00001/09/2018 1,012,680.00 2.288 2.320985,700.00 Federal National Mortgage Asso1904 1,000,000.003135G0T78 10/05/2022 2772.00001/19/2018 1,012,680.00 2.409 2.443980,384.20 Federal National Mortgage Asso1926 1,500,000.003135G0T94 01/19/2023 3832.37502/08/2018 1,530,720.00 2.574 2.6101,483,732.85 Federal National Mortgage Asso2392 Call 1,000,000.003136G4R62 08/28/2025 1,3350.62508/28/2020 980,690.00 0.616 0.6251,000,000.00 Federal National Mortgage Asso2393 Call 1,000,000.003136G4S87 08/27/2025 1,3340.65008/27/2020 981,550.00 0.641 0.6501,000,000.00 Federal National Mortgage Asso2394 Call 1,500,000.003136G4Q97 08/27/2025 1,3340.65008/27/2020 1,472,325.00 0.641 0.6501,500,000.00 Federal National Mortgage Asso2397 Call 1,500,000.003136G4V59 08/27/2025 1,3340.62508/27/2020 1,471,005.00 0.616 0.6251,500,000.00 Federal National Mortgage Asso2412 Call 1,500,000.003136G44G5 09/22/2025 1,3600.51509/22/2020 1,464,705.00 0.507 0.5151,500,000.00 Federal National Mortgage Asso2413 Call 1,500,000.003136G43L5 09/30/2025 1,3680.55009/30/2020 1,466,595.00 0.542 0.5501,500,000.00 Federal National Mortgage Asso2415 Call 1,500,000.003136G44L4 09/25/2025 1,3630.60009/25/2020 1,469,370.00 0.591 0.6001,500,000.00 Federal National Mortgage Asso2460 2,000,000.003135G05Q2 08/05/2030 3,1380.87512/07/2020 1,884,680.00 1.139 1.1551,948,940.00 Federal National Mortgage Asso2463 Call 1,500,000.003135GAAS0 12/23/2030 3,2781.40012/23/2020 1,454,115.00 1.380 1.4001,500,000.00 Federal National Mortgage Asso2467 Call 1,000,000.003135G06Q1 12/30/2025 1,4590.64012/30/2020 973,100.00 0.597 0.6051,001,690.00 San Mateo Foster City SCH Dist2153 MUN 1,360,000.00799017WD6 09/01/2028 2,4352.23711/07/2019 1,416,698.40 2.447 2.4801,333,888.00 Tennessee Valley Authority1133 1,010,000.00880591EN8 08/15/2022 2261.87512/14/2012 1,020,049.50 1.893 1.9201,005,995.33 Tennessee Valley Authority1508 1,000,000.00880591CJ9 11/01/2025 1,4006.75011/20/2015 1,203,920.00 2.807 2.8461,336,070.00 Tennessee Valley Authority1519 750,000.00880591ER9 09/15/2024 9882.87501/15/2016 787,402.50 2.564 2.600765,892.50 Tennessee Valley Authority1589 775,000.00880591CJ9 11/01/2025 1,4006.75004/18/2016 933,038.00 2.337 2.3701,063,199.25 Tennessee Valley Authority1703 1,490,000.00880591EN8 08/15/2022 2261.87510/07/2016 1,504,825.50 1.538 1.5601,516,149.50 Tennessee Valley Authority1714 1,250,000.00880591CJ9 11/01/2025 1,4006.75011/10/2016 1,504,900.00 2.317 2.3501,692,700.00 Subtotal and Average 238,200,117.93 235,590,000.00 234,772,721.93 1.471 1.492 1,781 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 188 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 12 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Treasury Securities (Notes) U.S. Treasury1761 TB 1,500,000.00912828J43 02/28/2022 581.75003/09/2017 1,503,930.00 2.071 2.1001,475,316.29 U.S. Treasury1866 TB 1,500,000.00912828L57 09/30/2022 2721.75010/06/2017 1,515,990.00 1.914 1.9411,486,450.50 U.S. Treasury1898 TB 1,500,000.00912828P38 01/31/2023 3951.75001/11/2018 1,521,030.00 2.308 2.3401,458,030.00 U.S. Treasury1905 TB 1,500,000.00912828N30 12/31/2022 3642.12501/22/2018 1,524,900.00 2.387 2.4201,479,492.19 U.S. Treasury1923 TB 1,500,000.00912828P38 01/31/2023 3951.75002/05/2018 1,521,030.00 2.560 2.5961,441,003.50 U.S. Treasury1925 TB 1,000,000.00912828P38 01/31/2023 3951.75002/08/2018 1,014,020.00 2.487 2.521964,101.56 U.S. Treasury1929 TB 1,000,000.00912828P79 02/28/2023 4231.50002/09/2018 1,011,840.00 2.534 2.570949,599.00 U.S. Treasury1934 TB 1,000,000.00912828P79 02/28/2023 4231.50002/15/2018 1,011,840.00 2.601 2.638946,659.00 U.S. Treasury2505 TB 1,500,000.0091282CBC4 12/31/2025 1,4600.37502/26/2021 1,453,950.00 0.731 0.7421,473,861.00 U.S. Treasury2516 TB 1,500,000.0091282CBQ3 02/28/2026 1,5190.50003/09/2021 1,457,400.00 0.819 0.8311,475,835.00 U.S. Treasury2587 TB 1,500,000.0091282CCP4 07/31/2026 1,6720.62509/24/2021 1,458,570.00 0.888 0.9011,480,392.00 Subtotal and Average 14,630,740.04 15,000,000.00 14,994,500.00 1.878 1.904 693 Municipal Bonds Acalanes Union High School Dis2334 MUN 485,000.00004284ZY4 08/01/2022 2122.90003/25/2020 491,843.35 1.677 1.700498,337.50 County of Alameda2173 MUN 290,000.00010878AS5 08/01/2026 1,6734.00012/05/2019 324,829.00 2.139 2.168322,741.00 Alameda County Joint Pws Auth.2005 MUN 505,000.00010831DS1 06/01/2025 1,2473.36512/24/2018 538,824.90 3.175 3.220509,216.75 Alameda County Joint Pws Auth.2566 MUN 110,000.00010831DT9 06/01/2026 1,6123.39508/13/2021 118,776.90 0.925 0.938122,643.40 Antelope Valley Community Coll1790 MUN 220,000.0003667PFL1 08/01/2022 2122.60805/09/2017 222,763.20 2.266 2.298223,315.40 Antelope Valley Community Coll2069 MUN 500,000.0003667PFN7 08/01/2024 9433.02608/16/2019 524,345.00 1.876 1.902526,460.00 State of Arkansas1913 MUN 320,000.00041042ZW5 06/01/2022 1512.87501/26/2018 323,324.80 2.486 2.520324,643.20 Bay Area Toll Authority2558 MUN 1,750,000.00072024XC1 04/01/2026 1,5511.07907/26/2021 1,720,915.00 0.739 0.7501,776,425.00 Beverly Hills Public Fing Auth2612 MUN 350,000.00088006KA8 06/01/2026 1,6121.14711/15/2021 344,795.50 1.183 1.200349,181.00 Burlingame School District1548 MUN 470,000.00121457EQ4 08/01/2025 1,3086.23802/24/2016 517,300.80 3.557 3.606568,154.80 Burbank Unified School Distri.2570 MUN 1,000,000.0012082SDN1 08/01/2026 1,6731.36708/30/2021 998,620.00 0.947 0.9601,019,500.00 Cabrillo Community College Dis2119 MUN 2,000,000.00127109QD1 08/01/2027 2,0382.38510/08/2019 2,048,760.00 2.342 2.3752,000,000.00 Carlsbad Unified School Dist .1857 MUN 305,000.00142665DJ4 08/01/2026 1,6735.23409/27/2017 350,676.80 2.850 2.890360,430.70 CA ST Dept of WTR Resources2633 MUN 180,000.0013067WRC8 12/01/2025 1,4300.79012/13/2021 176,392.80 1.301 1.320176,324.40 CA ST Dept of WTR Resources2645 MUN 300,000.0013067WRD6 12/01/2026 1,7950.92012/23/2021 291,954.00 1.430 1.450292,446.00 Chabot-Las Positas CCD2564 MUN 285,000.0015722TJR3 08/01/2026 1,6731.08008/16/2021 280,744.95 0.897 0.910287,342.70 Chabot-Las Positas CCD2589 MUN 125,000.0015722TJQ5 08/01/2025 1,3080.88009/29/2021 123,363.75 0.897 0.910124,857.50 Calleguas Municipal Water Dist2544 MUN 550,000.0013124MCE3 07/01/2029 2,7381.86507/01/2021 552,183.50 1.425 1.445567,391.00 Calleguas Municipal Water Dist2646 MUN 600,000.0013124MCB9 07/01/2026 1,6421.09712/27/2021 592,956.00 1.233 1.250595,980.00 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 189 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 13 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Municipal Bonds City of Corona2601 MUN 500,000.0021969AAJ1 05/01/2030 3,0422.24210/14/2021 502,665.00 2.052 2.081506,270.00 Cerritos Community College Dis1876 MUN 55,000.00156792GW7 08/01/2022 2122.97111/30/2017 55,789.25 2.416 2.45056,255.65 Contra Costa Community College2103 MUN 400,000.00212204JJ1 08/01/2028 2,4042.21309/12/2019 410,976.00 2.071 2.100403,640.00 Contra Costa Community College2120 MUN 990,000.00212204JK8 08/01/2029 2,7692.26309/20/2019 1,017,264.60 2.505 2.539966,220.20 Contra Costa Community College2244 MUN 1,500,000.00212204JK8 08/01/2029 2,7692.26302/07/2020 1,541,310.00 2.100 2.1301,517,040.00 Contra Costa Community College2291 MUN 320,000.00212204JF9 08/01/2025 1,3081.91803/09/2020 327,724.80 1.128 1.143332,924.80 Contra Costa Community College2555 MUN 1,000,000.00212204LM1 08/01/2026 1,6731.30008/02/2021 994,340.00 0.764 0.7751,025,680.00 State of Delaware1952 MUN 1,500,000.002463807H6 07/01/2022 1813.50005/03/2018 1,523,940.00 2.927 2.9671,530,990.00 Desert Community Clg Dist2611 MUN 200,000.00250375JX1 08/01/2027 2,0381.16911/12/2021 194,984.00 1.479 1.500196,382.00 Desert Sands Unif Sch District2635 MUN 880,000.00250433UA5 08/01/2026 1,6731.98212/16/2021 897,582.40 1.390 1.410902,448.80 Fremon Union High School Distr1646 MUN 525,000.00357172VA0 02/01/2026 1,4926.08006/28/2016 600,558.00 2.994 3.035658,875.00 Fremon Union High School Distr2595 MUN 235,000.00357172C52 08/01/2031 3,4992.02010/01/2021 239,267.60 1.825 1.851238,546.15 Fullerton School District1916 MUN 995,000.00359819DN6 08/01/2026 1,6733.16002/14/2018 1,066,938.50 3.028 3.0701,001,616.75 Fullerton School District1917 MUN 750,000.00359819DM8 08/01/2025 1,3083.04002/14/2018 792,855.00 2.959 3.000751,980.00 Fullerton School District2085 MUN 365,000.00359819DN6 08/01/2026 1,6733.16008/29/2019 391,389.50 1.913 1.940393,710.90 State of Georgia1613 MUN 500,000.00373384RU2 10/01/2022 2733.57005/17/2016 511,280.00 1.878 1.904549,880.00 State of Georgia1645 MUN 365,000.00373384W69 02/01/2023 3963.25006/27/2016 375,190.80 1.898 1.925394,809.55 State of Georgia1666 MUN 1,825,000.003733844V5 02/01/2025 1,1272.37507/29/2016 1,890,773.00 1.972 1.9991,878,271.75 State of Georgia1691 MUN 385,000.00373384RU2 10/01/2022 2733.57009/26/2016 393,685.60 1.630 1.653427,153.65 State of Georgia1775 MUN 250,000.00373384RX6 10/01/2025 1,3694.00004/10/2017 274,162.50 2.739 2.777272,945.00 State of Georgia1919 MUN 1,095,000.00373384RY4 10/01/2026 1,7344.31001/26/2018 1,236,452.10 2.979 3.0201,202,112.90 State of Georgia1945 MUN 200,000.00373384RY4 10/01/2026 1,7344.31003/19/2018 225,836.00 3.204 3.248215,686.00 State of Georgia1962 MUN 390,000.00373384SP2 10/01/2023 6383.74010/25/2018 409,289.40 3.093 3.136400,682.10 State of Georgia1967 MUN 350,000.00373385BU6 02/01/2027 1,8572.72010/31/2018 370,118.00 3.412 3.460331,537.50 State of Georgia1980 MUN 1,200,000.00373384PB6 11/01/2027 2,1305.01411/30/2018 1,427,220.00 3.649 3.7001,318,824.00 State of Georgia2086 MUN 1,500,000.00373384RV0 10/01/2023 6383.72008/29/2019 1,573,665.00 1.749 1.7741,614,615.00 State of Georgia2229 MUN 425,000.00373384RY4 10/01/2026 1,7344.31001/31/2020 479,901.50 1.837 1.863489,897.50 State of Georgia2332 MUN 1,000,000.00373384RW8 10/01/2024 1,0043.82003/23/2020 1,071,570.00 1.889 1.9151,082,110.00 City of Glendora2109 MUN 1,345,000.00378612AL9 06/01/2028 2,3432.26509/16/2019 1,382,135.45 2.318 2.3501,336,015.40 City of Glendora2137 MUN 400,000.00378612AL9 06/01/2028 2,3432.26510/02/2019 411,044.00 2.194 2.225401,248.00 City of Glendora2590 MUN 1,365,000.00378612AJ4 06/01/2026 1,6122.10809/29/2021 1,398,688.20 1.075 1.0901,428,117.60 State of Hawaii1685 MUN 1,045,000.00419792DA1 10/01/2026 1,7343.15010/19/2016 1,113,447.50 2.431 2.4651,107,773.15 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 190 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 14 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Municipal Bonds State of Hawaii1852 MUN 225,000.00419791YP7 02/01/2022 314.80009/21/2017 225,776.25 2.071 2.100250,184.25 State of Hawaii1944 MUN 1,000,000.00419792NH5 10/01/2022 2731.92103/20/2018 1,010,890.00 2.584 2.620970,310.00 State of Hawaii1946 MUN 355,000.00419791YP7 02/01/2022 314.80003/21/2018 356,224.75 2.761 2.800380,801.40 State of Hawaii1947 MUN 1,500,000.00419792NH5 10/01/2022 2731.92103/29/2018 1,516,335.00 2.663 2.7001,450,725.00 State of Hawaii1961 MUN 250,000.00419791YS1 02/01/2025 1,1275.23010/25/2018 280,340.00 3.363 3.410275,462.50 State of Hawaii1981 MUN 500,000.00419791YV4 02/01/2028 2,2225.48011/30/2018 608,985.00 3.687 3.739567,020.00 State of Hawaii1995 MUN 800,000.00419791YT9 02/01/2026 1,4925.33012/06/2018 923,680.00 3.304 3.350899,968.00 State of Hawaii2019 MUN 750,000.00419792NH5 10/01/2022 2731.92101/17/2019 758,167.50 2.613 2.650730,807.50 City of Huntington Beach2560 MUN 1,000,000.00446201AE5 06/15/2026 1,6261.34408/12/2021 989,390.00 0.909 0.9211,019,930.00 City of Huntington Beach2562 MUN 1,000,000.00446201AE5 06/15/2026 1,6261.34408/13/2021 989,390.00 0.927 0.9391,019,060.00 City of Los Angeles1748 MUN 1,000,000.00544351KS7 09/01/2023 6082.64002/14/2017 1,029,500.00 2.784 2.8231,001,780.00 City of Los Angeles1879 MUN 1,090,000.00544351KR9 09/01/2022 2432.44012/11/2017 1,104,562.40 2.355 2.3881,092,496.10 City of Los Angeles1969 MUN 295,000.00544351NP0 09/01/2026 1,7043.30011/02/2018 318,405.30 3.530 3.579289,392.05 City of Los Angeles2008 MUN 1,000,000.00544351MS5 09/01/2026 1,7043.50001/07/2019 1,088,300.00 3.077 3.1191,025,650.00 City of Los Angeles2200 MUN 840,000.00544351NQ8 09/01/2027 2,0693.40001/06/2020 918,607.20 2.360 2.393898,800.00 City of Los Angeles2213 MUN 985,000.00544351LQ0 09/01/2029 2,8003.05001/22/2020 1,051,260.95 2.413 2.4461,035,599.45 City of Los Angeles2283 MUN 1,000,000.00544351KV0 09/01/2026 1,7043.15003/05/2020 1,072,620.00 1.519 1.5411,098,990.00 Los Angeles Community College2487 MUN 1,000,000.0054438CYN6 08/01/2030 3,1341.80601/28/2021 992,480.00 1.432 1.4521,031,330.00 Los Angeles Community College2592 MUN 250,000.0054438CYL0 08/01/2026 1,6731.17409/30/2021 247,745.00 1.064 1.078251,117.50 Los Angeles Community College2614 MUN 1,500,000.0054438CYL0 08/01/2026 1,6731.17411/15/2021 1,486,470.00 1.233 1.2501,494,780.00 Los Angeles Community College2642 MUN 275,000.0054438CYL0 08/01/2026 1,6731.17412/21/2021 272,519.50 1.282 1.300273,451.75 Los Angeles Cnty Met Tran Auth2641 MUN 1,000,000.005447122K7 06/01/2025 1,2475.13012/21/2021 1,128,790.00 1.085 1.1001,135,840.00 Los Angeles Dept. of WTR & PWR1949 MUN 1,500,000.00544495VX9 07/01/2027 2,0075.51603/29/2018 1,787,370.00 3.254 3.3001,763,160.00 Los Angeles Dept. of WTR & PWR1965 MUN 425,000.00544495VX9 07/01/2027 2,0075.51610/29/2018 506,421.50 3.600 3.650483,475.75 Los Angeles Dept. of WTR & PWR1975 MUN 300,000.00544525NW4 07/01/2022 1815.18111/07/2018 307,131.00 3.166 3.210320,199.00 State of Massachusetts2227 MUN 250,000.0057582PUT5 05/01/2029 2,6774.91001/30/2020 299,190.00 2.331 2.363302,632.50 State of Massachusetts2543 MUN 1,000,000.0057582PUT5 05/01/2029 2,6774.91007/01/2021 1,196,760.00 1.484 1.5051,251,110.00 State of Maryland1689 MUN 485,000.005741925C0 03/01/2022 594.30009/16/2016 488,191.30 1.534 1.555554,544.15 State of Maryland1762 MUN 1,000,000.00574193NC8 03/15/2022 732.25003/22/2017 1,004,000.00 2.219 2.2501,000,000.00 State of Maryland1943 MUN 1,280,000.005741925D8 03/01/2023 4244.40003/20/2018 1,337,011.20 2.633 2.6701,381,964.80 State of Maryland1958 MUN 1,690,000.005741926L9 08/01/2024 9434.20010/19/2018 1,828,360.30 3.413 3.4611,754,896.00 State of Maryland2184 MUN 500,000.005741926N5 08/01/2025 1,3084.35012/16/2019 552,625.00 2.089 2.118558,850.00 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 191 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 15 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Municipal Bonds State of Maryland2581 MUN 245,000.005741926N5 08/01/2025 1,3084.35009/23/2021 270,786.25 0.690 0.700278,954.55 State of Maryland - Dept/Trans2134 MUN 1,000,000.00574204WH2 06/15/2023 5304.45010/15/2019 1,055,070.00 1.893 1.9201,089,140.00 State of Michigan2002 MUN 825,000.005946108C4 05/15/2026 1,5953.85012/21/2018 834,784.50 3.452 3.500843,653.25 Menlo Park City School Dist.2104 MUN 1,000,000.00586840ND8 07/01/2027 2,0072.21410/08/2019 1,033,600.00 2.183 2.2141,000,000.00 Marin Community College Dist.1858 MUN 500,000.0056781RGU5 08/01/2027 2,0383.27209/28/2017 545,765.00 2.791 2.830518,855.00 Marin Community College Dist.1973 MUN 120,000.0056781RGT8 08/01/2026 1,6733.17211/05/2018 129,622.80 3.452 3.500117,346.80 Marin Community College Dist.2084 MUN 250,000.0056781RJL2 08/01/2027 2,0383.33008/29/2019 273,795.00 1.874 1.900276,175.00 Marin Community College Dist.2287 MUN 310,000.0056781RJJ7 08/01/2025 1,3085.00003/06/2020 351,149.40 1.193 1.210371,262.20 Marin Community College Dist.2495 MUN 1,000,000.0056781RKH9 08/01/2030 3,1341.45102/25/2021 971,130.00 1.431 1.4511,000,000.00 Marin Community College Dist.2499 MUN 710,000.0056781RKH9 08/01/2030 3,1341.45102/25/2021 689,502.30 1.470 1.490707,515.00 Marin Community College Dist.2568 MUN 1,000,000.0056781RKU0 08/01/2026 1,6730.89309/14/2021 979,440.00 0.880 0.8931,000,000.00 Marin Community College Dist.2588 MUN 285,000.0056781RKD8 08/01/2026 1,6730.67909/29/2021 276,441.45 1.025 1.040280,155.00 Mt. San Antonio Community Coll1489 MUN 1,335,000.00623040GX4 08/01/2023 5774.10310/26/2015 1,407,850.95 2.490 2.5251,482,637.65 Mt. San Antonio Community Coll2208 MUN 230,000.00623040KQ4 08/01/2029 2,7692.56902/04/2020 243,119.20 2.533 2.569230,000.00 State of Mississippi1968 MUN 1,500,000.00605581LM7 11/01/2026 1,7653.75111/07/2018 1,662,570.00 3.377 3.4241,533,885.00 State of Mississippi1972 MUN 500,000.00605581LM7 11/01/2026 1,7653.75111/07/2018 554,190.00 3.401 3.449510,420.00 State of Mississippi2087 MUN 750,000.00605581HL4 12/01/2024 1,0652.98708/30/2019 790,515.00 1.745 1.770795,577.50 State of Mississippi2090 MUN 500,000.00605581HL4 12/01/2024 1,0652.98709/04/2019 527,010.00 1.783 1.807529,350.00 State of Mississippi2096 MUN 150,000.006055805W5 11/01/2025 1,4004.68109/09/2019 169,129.50 1.888 1.914174,010.50 State of Mississippi2189 MUN 250,000.006055805V7 11/01/2024 1,0354.51112/19/2019 273,815.00 2.079 2.108277,642.50 State of Mississippi2329 MUN 1,000,000.00605581LJ4 11/01/2023 6693.40803/20/2020 1,046,816.75 1.626 1.6491,061,410.00 State of Mississippi2626 MUN 1,000,000.00605581QR1 10/01/2031 3,5602.11712/09/2021 1,021,610.00 1.992 2.0201,008,580.00 State of Mississippi2629 MUN 250,000.00605581LL9 11/01/2025 1,4003.64612/06/2021 272,247.50 1.080 1.095274,297.50 City of Napa Solid Waste2055 MUN 595,000.00630337AL7 08/01/2024 9432.20008/08/2019 607,863.90 1.968 1.996600,723.90 New York St Envrnmntl Facs2007 MUN 450,000.0064985HWS2 07/15/2024 9262.12001/04/2019 460,827.00 2.860 2.900432,180.00 New York State Urban Dev Corp.2097 MUN 700,000.006500357D4 03/15/2026 1,5343.07009/09/2019 745,458.00 2.071 2.100741,146.00 New York State Envrnmntl Corp1933 MUN 2,000,000.0064986DEE1 06/15/2022 1652.43802/15/2018 2,017,680.00 2.624 2.6611,981,800.00 New York State Envrnmntl Corp2022 MUN 1,000,000.00649791CN8 03/01/2023 4244.69001/22/2019 1,043,360.00 2.752 2.7911,073,200.00 New York State Envrnmntl Corp2024 MUN 1,000,000.00649791CN8 03/01/2023 4244.69002/08/2019 1,043,360.00 2.751 2.7901,072,500.00 New York State Envrnmntl Corp2146 MUN 1,500,000.00649791PQ7 02/15/2025 1,1412.12010/31/2019 1,543,170.00 2.063 2.0911,502,205.00 New York State Envrnmntl Corp2224 MUN 580,000.00649791PS3 02/15/2027 1,8712.36001/30/2020 604,673.20 1.933 1.960595,184.40 New York State Envrnmntl Corp2575 MUN 1,500,000.00649791PR5 02/15/2026 1,5062.26009/13/2021 1,555,170.00 0.794 0.8051,594,620.00 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 192 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 16 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Municipal Bonds City of Oakland2293 MUN 1,500,000.00672240WY0 01/15/2030 2,9362.11003/09/2020 1,520,550.00 1.436 1.4561,589,580.00 City of Oakland2307 MUN 1,500,000.00672240WY0 01/15/2030 2,9362.11003/13/2020 1,520,550.00 1.638 1.6611,560,885.00 City of Oakland2313 MUN 1,080,000.00672240WY0 01/15/2030 2,9362.11003/16/2020 1,094,796.00 2.247 2.2791,063,897.20 City of Oakland2316 MUN 1,500,000.00672240WX2 01/15/2029 2,5712.07003/16/2020 1,523,895.00 2.151 2.1811,486,500.00 City of Oakland Pension2630 MUN 450,000.00672319CF5 12/15/2025 1,4444.67612/06/2021 499,896.00 1.562 1.584504,036.90 Ohlone Community College Distr2165 MUN 600,000.00677765GY9 08/01/2027 2,0382.23711/22/2019 621,552.00 2.271 2.303597,204.00 Ohlone Community College Distr2175 MUN 280,000.00677765GY9 08/01/2027 2,0382.23712/06/2019 290,057.60 2.327 2.360277,597.60 Ohlone Community College Distr2179 MUN 970,000.00677765HA0 08/01/2029 2,7692.33712/11/2019 1,007,335.30 2.382 2.415963,501.00 Ohlone Community College Distr2341 MUN 1,185,000.00677765GZ6 08/01/2028 2,4042.28705/08/2020 1,228,169.55 1.849 1.8751,222,031.25 State of Ohio1688 MUN 800,000.00677522JB1 05/01/2023 4852.11009/13/2016 814,984.00 1.764 1.788816,000.00 State of Ohio1742 MUN 2,000,000.00677522JB1 05/01/2023 4852.11001/31/2017 2,037,460.00 2.485 2.5201,952,820.00 State of Ohio1832 MUN 900,000.006775207G7 04/01/2024 8214.97106/30/2017 979,416.00 2.416 2.4501,040,382.00 State of Ohio2308 MUN 500,000.00677521CT1 09/01/2026 1,7045.26203/13/2020 586,075.00 1.710 1.734607,440.00 Orange Cnty Water District2578 MUN 315,000.0068442CCY0 08/15/2025 1,3222.09509/16/2021 323,111.25 0.690 0.700331,934.40 Orchard School District1910 MUN 200,000.00685585FD8 08/01/2027 2,0383.12501/25/2018 210,472.00 3.208 3.253197,966.00 State of Oregon1682 MUN 570,000.0068609BGH4 05/01/2022 1202.50008/29/2016 574,069.80 1.528 1.550599,286.60 State of Oregon1974 MUN 500,000.0068607LXQ5 06/01/2027 1,9775.89211/06/2018 585,655.00 3.516 3.565572,923.88 State of Oregon2003 MUN 300,000.0068608USE7 08/01/2025 1,3082.87712/21/2018 310,377.00 3.156 3.200294,261.00 State of Oregon2015 MUN 445,000.0068607LXQ5 06/01/2027 1,9775.89201/16/2019 521,232.95 3.537 3.587518,611.90 State of Oregon2223 MUN 570,000.0068609TDT2 05/01/2024 8513.22701/30/2020 600,420.90 1.641 1.664606,411.60 State of Oregon2230 MUN 495,000.0068607LXQ5 06/01/2027 1,9775.89201/31/2020 579,798.45 2.583 2.619602,415.00 State of Oregon2266 MUN 1,000,000.0068607LXQ5 06/01/2027 1,9775.89202/24/2020 1,171,310.00 2.482 2.5171,222,870.00 State of Oregon2310 MUN 350,000.0068609BXT9 05/01/2027 1,9463.08003/13/2020 378,847.00 1.302 1.320391,776.00 State of Oregon2378 MUN 355,000.0068609TVS4 06/01/2030 3,0731.67207/02/2020 353,306.65 1.433 1.452362,156.80 State of Oregon2542 MUN 870,000.0068608KA24 08/01/2030 3,1345.33207/01/2021 1,075,363.50 1.943 1.9701,112,088.81 State of Oregon2549 MUN 1,225,000.0068609TU30 08/01/2028 2,4041.48407/08/2021 1,210,189.75 1.134 1.1501,252,672.75 State of Oregon2584 MUN 265,000.0068609TT81 08/01/2025 1,3080.80309/24/2021 260,818.30 0.690 0.700266,033.50 State of Oregon2624 MUN 250,000.0068609TZT8 08/01/2026 1,6730.98411/19/2021 245,317.50 1.292 1.310246,295.00 State of Oregon2627 MUN 900,000.0068609T3M8 11/01/2031 3,5912.03711/26/2021 918,747.00 2.020 2.048899,028.00 City of Pacifica2138 MUN 1,015,000.0069511AAS3 06/01/2025 1,2472.56310/23/2019 1,052,514.40 2.469 2.5031,018,095.75 City of Pacifica2139 MUN 580,000.0069511AAT1 06/01/2026 1,6122.66310/23/2019 605,462.00 2.611 2.647580,522.00 Pasadena CA Public Finance Aut1985 MUN 665,000.00702274CP4 12/01/2023 6993.43812/06/2018 696,527.65 3.205 3.250670,705.70 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 193 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 17 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Municipal Bonds Pasadena CA Public Finance Aut2573 MUN 120,000.0070227RBM1 05/01/2026 1,5811.98409/09/2021 121,586.40 0.903 0.915125,818.80 Pasadena CA Public Finance Aut2615 MUN 550,000.00702274CS8 12/01/2026 1,7953.50012/01/2021 600,809.00 1.380 1.400605,583.00 Polomar Community Clge Distri2582 MUN 1,000,000.00697511FU2 08/01/2026 1,6731.03110/13/2021 981,600.00 1.016 1.0311,000,000.00 Redondo Beach Unified School D2388 MUN 750,000.00757710UE6 08/01/2030 3,1341.66008/06/2020 738,975.00 1.439 1.459763,980.00 State of Rhode Island2192 MUN 260,000.0076222RYN6 01/15/2025 1,1102.00012/20/2019 265,941.00 2.231 2.262259,435.80 State of Rhode Island2219 MUN 1,500,000.0076222RXB3 04/01/2028 2,2823.25001/27/2020 1,627,530.00 2.077 2.1061,628,190.00 State of Rhode Island2239 MUN 550,000.0076222RXB3 04/01/2028 2,2823.25002/06/2020 596,761.00 1.990 2.018600,671.50 Riverside Cmnty College Distt.2596 MUN 1,365,000.0076886PJP9 08/01/2026 1,6731.12410/04/2021 1,343,692.35 1.006 1.0201,371,661.20 Rancho Santiago Comm College D2522 MUN 450,000.00752147HH4 09/01/2024 9740.63403/29/2021 446,485.50 0.625 0.633450,000.00 Redwood City School District2130 MUN 1,000,000.00757889EH9 08/01/2027 2,0382.28410/16/2019 1,035,160.00 2.252 2.2841,000,000.00 Redwood City School District2253 MUN 1,095,000.00757889EG1 08/01/2026 1,6732.15902/13/2020 1,125,900.90 1.727 1.7511,122,188.85 City of Santa Ana2603 MUN 175,000.00801139AE6 08/01/2026 1,6731.17610/18/2021 171,524.50 1.223 1.240174,480.25 Santa Barbara Unified School D2385 MUN 490,000.00801315KU5 08/01/2029 2,7691.65307/21/2020 484,531.60 1.483 1.504496,120.10 San Bernardino Cmty College Di2166 MUN 1,500,000.00796720NC0 08/01/2028 2,4042.59012/12/2019 1,581,855.00 2.554 2.5901,500,000.00 San Bernardino Cmty College Di2365 MUN 2,000,000.00796720NV8 08/01/2029 2,7691.84807/07/2020 1,996,720.00 1.822 1.8482,000,000.00 County of Santa Clara1897 MUN 1,340,000.00801546PH9 08/01/2023 5772.50001/11/2018 1,378,230.20 2.436 2.4701,342,063.60 County of Santa Clara1899 MUN 1,460,000.00801546PJ5 08/01/2024 9432.68001/12/2018 1,523,612.20 2.643 2.6801,460,000.00 Santa Clarita Community Colleg2557 MUN 1,250,000.00801686TF3 08/01/2026 1,6731.14608/02/2021 1,237,725.00 0.742 0.7521,274,225.00 Santa Clara Valley Water Dist.2181 MUN 1,555,000.0080168ACV7 06/01/2028 2,3432.43412/12/2019 1,619,516.95 2.416 2.4501,553,087.35 Santa Cruz County Capital Fin.1906 MUN 465,000.0080181PCT2 06/01/2024 8822.50001/25/2018 480,842.55 2.968 3.010451,375.50 Santa Cruz County Capital Fin.1907 MUN 465,000.0080181PCU9 06/01/2025 1,2472.75001/25/2018 487,440.90 3.008 3.050455,862.75 Santa Cruz County Capital Fin.1908 MUN 470,000.0080181PCV7 06/01/2026 1,6123.00001/25/2018 500,648.70 3.107 3.150464,844.10 Santa Cruz County Capital Fin.1909 MUN 275,000.0080181PCW5 06/01/2027 1,9773.00001/25/2018 294,954.00 3.205 3.250269,486.25 San Diego Unified Sch District2602 MUN 1,000,000.00797356DL3 07/01/2031 3,4681.98410/21/2021 998,690.00 1.824 1.8501,011,830.00 San Diego Unified Sch District2606 MUN 900,000.00797356DL3 07/01/2031 3,4681.98410/23/2021 898,821.00 2.024 2.053894,600.00 San Diego Unified Sch District2617 MUN 270,000.00797356DH2 07/01/2028 2,3731.59911/17/2021 267,462.00 1.712 1.736267,691.50 San Diego Community College Di2550 MUN 255,000.00797272QS3 08/01/2027 2,0382.40707/09/2021 267,023.25 1.007 1.021275,718.75 San Diego Community College Di2639 MUN 1,980,000.00797272RN3 08/01/2026 1,6731.44512/28/2021 1,990,236.60 1.193 1.2102,000,710.80 San Diego Regl Trans Commissio2632 MUN 200,000.00797400MR6 04/01/2026 1,5511.03612/08/2021 197,380.00 1.292 1.310197,708.00 San Diego Cnty Wtr Authority2580 MUN 875,000.00797412DN0 05/01/2026 1,5810.97109/17/2021 856,196.25 0.887 0.900877,800.00 San Diego Cnty Wtr Authority2600 MUN 210,000.00797412DM2 05/01/2025 1,2160.74310/08/2021 206,455.20 0.838 0.850209,212.50 San Diego Cnty Wtr Authority2604 MUN 250,000.00797412DN0 05/01/2026 1,5810.97110/20/2021 244,627.50 1.134 1.150248,027.50 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 194 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 18 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Municipal Bonds San Diego Cnty Wtr Authority2623 MUN 750,000.00797412DN0 05/01/2026 1,5810.97111/19/2021 733,882.50 1.282 1.300739,357.50 San Dieguito Union High Sch Di2536 MUN 430,000.00797508JW9 08/01/2026 1,6731.07406/09/2021 423,279.10 1.059 1.074430,000.00 San Dieguito Union High Sch Di2537 MUN 435,000.00797508JX7 08/01/2027 2,0381.37206/09/2021 430,610.85 1.353 1.372435,000.00 Sequoia Union High School Dist2320 MUN 400,000.00817409N35 07/01/2025 1,2771.73503/18/2020 404,392.00 1.381 1.400406,800.00 Sequoia Union High School Dist2531 MUN 250,000.00817409N76 07/01/2029 2,7382.10304/30/2021 253,035.00 1.658 1.681258,000.00 City & County of San Francisco1441 MUN 360,000.00797646NL6 06/15/2022 1654.95002/09/2015 367,264.80 2.416 2.450420,188.40 City & County of San Francisco1509 MUN 1,000,000.00797646NC6 06/15/2025 1,2615.45011/27/2015 1,134,930.00 3.067 3.1101,192,040.00 City & County of San Francisco1711 MUN 2,105,000.00797646T48 06/15/2025 1,2612.29011/01/2016 2,170,360.25 2.219 2.2492,111,525.50 City & County of San Francisco1712 MUN 245,000.00797646T55 06/15/2026 1,6262.39011/01/2016 253,388.80 2.376 2.410244,576.15 City & County of San Francisco1839 MUN 230,000.00797646T48 06/15/2025 1,2612.29007/14/2017 237,141.50 2.682 2.720222,991.90 City & County of San Francisco2014 MUN 1,420,000.00797646ND4 06/15/2026 1,6265.60001/16/2019 1,663,402.20 3.304 3.3501,628,157.80 City & County of San Francisco2148 MUN 1,120,000.007976466C5 06/15/2029 2,7222.10010/31/2019 1,141,291.20 2.337 2.3691,094,094.40 San Francisco Cmnty Facs Dist1937 MUN 680,000.0079772EBC2 09/01/2027 2,0693.25003/02/2018 737,378.40 3.451 3.499666,400.00 San Francisco Cmnty Facs Dist2132 MUN 350,000.0079772ECL1 09/01/2029 2,8003.64810/11/2019 388,027.50 2.398 2.431387,201.50 San Francisco Cmnty Facs Dist2309 MUN 130,000.0079772ECJ6 09/01/2027 2,0693.46803/13/2020 142,493.00 1.577 1.599147,026.10 San Francisco Cmnty Facs Dist2571 MUN 300,000.0079772ECF4 09/01/2024 9743.10808/30/2021 315,318.00 0.741 0.752320,964.00 San Francisco Cmnty Facs Dist2608 MUN 575,000.0079772EDY2 09/01/2031 3,5302.59111/03/2021 586,810.50 2.305 2.337587,747.75 San Francisco Cmnty Facs Dist2628 MUN 1,295,000.0079772EDA4 09/01/2026 1,7042.23611/29/2021 1,336,025.60 1.425 1.4451,341,840.15 SF Bay Area Rapid Transit Dist2029 MUN 200,000.00797669XW3 07/01/2023 5462.62102/25/2019 205,582.00 2.672 2.710199,270.00 SF Bay Area Rapid Transit Dist2572 MUN 500,000.00797669ZJ0 07/01/2024 9121.97109/08/2021 511,260.00 0.419 0.425521,585.00 SF Bay Area Rapid Transit Dist2636 MUN 480,000.00797669ZR2 07/01/2031 3,4682.76812/16/2021 507,268.80 1.846 1.872517,406.40 SF Bay Area Rapid Transit Dist2638 MUN 600,000.00797669XW3 07/01/2023 5462.62112/20/2021 616,746.00 0.572 0.580618,630.00 Sierra Joint Com. College Dist2501 MUN 585,000.00826239GD1 08/01/2029 2,7691.44503/09/2021 572,750.10 1.425 1.445585,000.00 Sierra Joint Com. College Dist2535 MUN 500,000.00826239GD1 08/01/2029 2,7691.44505/27/2021 489,530.00 1.461 1.481498,600.00 San Jose Financing Authority2622 MUN 345,000.00798153NF5 06/01/2026 1,6121.31111/18/2021 341,398.20 1.459 1.480342,450.45 San Jose Evergreen Cmnty Colll1966 MUN 315,000.00798189PK6 09/01/2027 2,0693.72810/29/2018 347,800.95 3.676 3.727315,000.00 San Jose Evergreen Cmnty Colll2105 MUN 500,000.00798189QA7 08/01/2028 2,4042.35010/01/2019 522,710.00 2.317 2.350500,000.00 San Jose Unified School Dist.1435 MUN 580,000.00798186C83 08/01/2023 5772.50001/29/2015 596,269.00 2.663 2.700571,236.20 San Jose Unified School Dist.2518 MUN 1,000,000.00798186N81 08/01/2025 1,3080.55803/15/2021 976,370.00 0.739 0.750991,740.00 Santa Monica Cmnty College Dis2025 MUN 215,000.00802385QW7 08/01/2022 2122.90802/19/2019 218,182.00 2.714 2.752216,107.25 Santa Monica Cmnty College Dis2091 MUN 315,000.00802385RC0 08/01/2028 2,4043.47209/05/2019 350,434.35 1.972 2.000352,648.80 Santa Monica Cmnty College Dis2481 MUN 570,000.00802385RV8 08/01/2030 3,1341.69601/22/2021 563,239.80 1.499 1.520578,863.50 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 195 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 19 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Municipal Bonds Santa Monica Cmnty College Dis2482 MUN 600,000.00802385RT3 08/01/2028 2,4041.49601/22/2021 593,934.00 1.085 1.100617,112.00 Santa Monica-Malibu USD2561 MUN 650,000.00802498VW2 07/01/2026 1,6420.98908/12/2021 639,600.00 0.877 0.890653,068.00 Santa Monica-Malibu USD2637 MUN 215,000.00802498ZA6 08/01/2026 1,6730.84912/20/2021 210,065.75 1.193 1.210211,525.60 San Mateo Cnty Comm. College D2521 MUN 2,000,000.00799038NP5 09/01/2024 9740.50004/14/2021 1,974,760.00 0.444 0.4502,003,340.00 San Mateo Cnty Comm. College D2523 MUN 1,500,000.00799038NP5 09/01/2024 9740.50004/14/2021 1,481,070.00 0.444 0.4501,502,505.00 San Mateo Foster City SCH Dist1902 MUN 1,000,000.00799017UW6 09/01/2025 1,3392.69901/16/2018 1,052,410.00 2.786 2.825991,390.00 San Mateo Foster City SCH Dist1940 MUN 1,000,000.00799017UW6 09/01/2025 1,3392.69903/09/2018 1,052,410.00 2.959 3.000979,960.00 San Mateo Foster City SCH Dist2178 MUN 1,565,000.00799017VM7 09/01/2028 2,4352.54212/11/2019 1,659,291.25 2.311 2.3431,589,304.45 San Mateo Foster City SCH Dist2567 MUN 500,000.00799017XW3 09/01/2026 1,7040.92509/21/2021 490,910.00 0.912 0.925500,000.00 San Mateo Foster City SCH Dist2585 MUN 175,000.00799055QV3 08/01/2026 1,6731.79909/27/2021 177,553.25 0.897 0.910182,355.25 San Mateo Foster City SCH Dist2591 MUN 1,320,000.00799055ME5 08/01/2026 1,6736.00009/29/2021 1,507,519.20 2.297 2.3291,540,440.00 Solano Cnty Community Clg Dist2176 MUN 1,150,000.0083412PFQ0 08/01/2028 2,4042.71712/09/2019 1,218,850.50 2.462 2.4961,169,584.50 Solano Cnty Community Clg Dist2579 MUN 750,000.0083412PHQ8 08/01/2026 1,6731.02510/06/2021 736,980.00 1.011 1.025750,000.00 Solano Cnty Community Clg Dist2583 MUN 200,000.0083412PGZ9 08/01/2026 1,6731.02510/06/2021 196,528.00 0.887 0.900201,174.00 Solano Cnty Community Clg Dist2594 MUN 390,000.0083412PHE5 08/01/2031 3,4991.86110/06/2021 382,601.70 1.948 1.975386,022.00 Solano Cnty Community Clg Dist2597 MUN 750,000.0083412PHU9 08/01/2030 3,1341.76110/06/2021 737,332.50 1.834 1.860743,977.50 Solano Cnty Community Clg Dist2598 MUN 825,000.0083412PHW5 08/01/2031 3,4991.86110/06/2021 809,349.75 1.879 1.905821,739.60 Sonoma Cnty Jr. College Distr.2577 MUN 155,000.00835569GT5 08/01/2026 1,6732.44709/15/2021 162,179.60 0.843 0.855166,762.95 South Pasadena Unified School1914 MUN 180,000.00839278JM1 08/01/2027 2,0383.00002/15/2018 193,372.20 3.057 3.100178,531.20 South Pasadena Unified School2161 MUN 370,000.00839278KC1 08/01/2029 2,7695.00012/12/2019 454,330.40 2.598 2.634444,059.20 South Pasadena Unified School2162 MUN 250,000.00839278KB3 08/01/2028 2,4045.00012/12/2019 300,960.00 2.549 2.584296,475.00 South Pasadena Unified School2163 MUN 145,000.00839278KA5 08/01/2027 2,0385.00012/12/2019 171,178.30 2.500 2.534169,679.00 South Pasadena Unified School2164 MUN 390,000.00839278JZ2 08/01/2026 1,6735.00012/12/2019 450,726.90 2.378 2.411451,565.40 San Rafael City High Sch Distr2150 MUN 1,755,000.00799289MR1 08/01/2024 9431.96511/13/2019 1,796,014.35 1.938 1.9651,755,000.00 San Ramon Vly Unif Sch Dist.2605 MUN 1,500,000.007994082K4 08/01/2030 3,1341.91411/03/2021 1,495,035.00 1.805 1.8301,510,110.00 Sunnyvale Elementary Sch Distr2100 MUN 135,000.00867578UT1 09/01/2028 2,4352.19009/19/2019 138,932.55 2.157 2.187135,000.00 Sunnyvale Elementary Sch Distr2101 MUN 135,000.00867578US3 09/01/2027 2,0692.09009/19/2019 138,932.55 2.061 2.090135,000.00 Tracy Unified School District2493 MUN 500,000.00892404CN2 08/01/2029 2,7691.64402/08/2021 488,815.00 1.437 1.457507,420.00 Temecula Valley Unified School2539 MUN 250,000.0087970GPS0 08/01/2028 2,4041.50306/16/2021 246,042.50 1.482 1.503250,000.00 Temecula Valley Unified School2569 MUN 355,000.0087970GPQ4 08/01/2026 1,6731.05108/27/2021 347,697.65 0.887 0.900357,577.30 State of Tennessee1673 MUN 1,000,000.00880541XY8 08/01/2026 1,6732.11608/25/2016 1,040,740.00 1.923 1.9501,014,910.00 State of Tennessee1674 MUN 1,650,000.00880541XX0 08/01/2025 1,3082.06608/25/2016 1,708,327.50 1.893 1.9201,669,668.00 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 196 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 20 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Municipal Bonds State of Tennessee1676 MUN 700,000.00880541XX0 08/01/2025 1,3082.06608/25/2016 724,745.00 1.893 1.920708,344.00 State of Tennessee2001 MUN 205,000.00880541QU4 08/01/2024 9433.72812/20/2018 219,815.35 2.860 2.900213,728.90 State of Texas1708 MUN 110,000.00882722VJ7 04/01/2022 903.67310/19/2016 110,948.20 1.825 1.850120,348.80 State of Texas1855 MUN 250,000.00882723EN5 08/01/2025 1,3083.83209/22/2017 254,257.50 2.747 2.785268,337.50 State of Texas2195 MUN 1,500,000.008827237P8 10/01/2025 1,3693.05112/23/2019 1,601,715.00 1.975 2.0031,585,230.00 State of Texas2225 MUN 940,000.008827237T0 10/01/2029 2,8303.52101/30/2020 1,042,657.40 2.191 2.2211,045,750.00 State of Texas2255 MUN 1,265,000.008827237T0 10/01/2029 2,8303.52102/14/2020 1,403,150.65 2.192 2.2221,406,680.00 State of Texas2311 MUN 250,000.008827237N3 10/01/2024 1,0042.89903/16/2020 262,737.50 1.231 1.248268,165.00 State of Texas2541 MUN 245,000.008827235K1 10/01/2025 1,3692.92206/30/2021 260,459.50 0.641 0.650268,309.30 State of Texas2548 MUN 1,000,000.00882724RF6 10/01/2030 3,1952.42607/02/2021 1,053,010.00 1.480 1.5011,079,570.00 State of Texas2631 MUN 500,000.00882723A90 10/01/2025 1,3692.83112/07/2021 529,890.00 1.030 1.045533,320.00 University of California2077 MUN 1,500,000.0091412GQG3 05/15/2025 1,2303.05008/26/2019 1,590,195.00 1.930 1.9571,588,215.00 University of California2095 MUN 1,000,000.0091412GQG3 05/15/2025 1,2303.05009/09/2019 1,060,130.00 1.797 1.8211,066,000.00 State of Utah1731 MUN 450,000.00917542QR6 07/01/2024 9124.55401/04/2017 473,904.00 2.904 2.944498,361.50 State of Utah2306 MUN 1,500,000.00917542QV7 07/01/2025 1,2773.53903/13/2020 1,567,860.00 1.948 1.9751,617,435.00 State of Washington1672 MUN 250,000.0093974DHW1 08/01/2022 2122.74008/08/2016 253,327.50 1.504 1.524267,297.50 State of Washington1721 MUN 515,000.0093974CPH7 08/01/2022 2124.63612/05/2016 527,880.15 2.465 2.500572,664.55 State of Washington1802 MUN 485,000.0093974CRC6 08/01/2024 9434.66905/23/2017 529,823.70 2.416 2.450555,523.85 State of Washington2196 MUN 500,000.0093974CRC6 08/01/2024 9434.66912/24/2019 546,210.00 1.978 2.005558,265.00 State of Wisconsin2547 MUN 2,000,000.0097705MNU5 05/01/2031 3,4072.45107/02/2021 2,111,840.00 1.553 1.5752,158,960.00 State of Wisconsin2574 MUN 1,500,000.0097705MNP6 05/01/2026 1,5812.08909/09/2021 1,546,050.00 0.739 0.7501,591,500.00 State of Wisconsin2576 MUN 1,000,000.0097705MNP6 05/01/2026 1,5812.08909/13/2021 1,030,700.00 0.769 0.7801,059,440.00 Subtotal and Average 202,237,857.49 194,245,000.00 202,585,977.15 1.997 2.025 1,696 Supranationals (World Bank) Bonds Inter-American Dev. Bank1978 IADB 1,500,000.004581X0CZ9 09/14/2022 2561.75011/09/2018 1,514,175.00 3.106 3.1501,424,448.00 Inter-American Dev. Bank2528 IADB 2,000,000.004581X0DV7 04/20/2026 1,5700.87504/20/2021 1,968,180.00 0.910 0.9231,995,300.00 Inter-American Dev. Bank2586 IADB 2,000,000.0045818WDH6 06/17/2026 1,6280.80009/27/2021 1,967,860.00 0.914 0.9271,988,270.54 Intl Bk Recon & Development1976 IBRD 1,500,000.00459056LD7 01/19/2023 3837.62511/08/2018 1,611,030.00 3.111 3.1551,761,554.16 Intl Bk Recon & Development1982 IBRD 1,000,000.00459058GL1 09/27/2023 6343.00011/27/2018 1,039,170.00 3.018 3.060997,297.93 Intl Bk Recon & Development2470 IBRD 1,500,000.00459058JL8 10/28/2025 1,3960.50001/08/2021 1,461,120.00 0.480 0.4871,500,897.00 Intl Bk Recon & Development2492 IBRD 1,500,000.00459058JS3 02/10/2026 1,5010.65002/10/2021 1,462,065.00 0.641 0.6501,500,000.00 Intl Bk Recon & Development2497 IBRD 1,500,000.0045905U5Y6 02/18/2026 1,5090.60002/18/2021 1,456,995.00 0.591 0.6001,500,000.00 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 197 December 31, 2021 Par Value Days To Maturity Maturity Date Current RateMarket Value Fund ALL - Portfolio Listings Investments by Fund Page 21 CUSIP Investment #Issuer Purchase Date Remaining Cost YTM 360 YTM 365 Supranationals (World Bank) Bonds Intl Bk Recon & Development2498 IBRD 1,500,000.00459058JL8 10/28/2025 1,3960.50002/18/2021 1,461,120.00 0.591 0.6001,493,065.50 Intl Bk Recon & Development2510 IBRD 1,500,000.00459058JL8 10/28/2025 1,3960.50003/01/2021 1,461,120.00 0.787 0.7981,479,585.00 Intl Bk Recon & Development2534 IBRD 1,500,000.00459058JS3 02/10/2026 1,5010.65005/26/2021 1,462,065.00 0.833 0.8451,486,531.50 Intl Bk Recon & Development2553 IBRD 1,500,000.00459058JS3 02/10/2026 1,5010.65007/15/2021 1,462,065.00 0.839 0.8511,486,500.00 Intl Bk Recon & Development2559 IBRD 1,500,000.00459058JS3 02/10/2026 1,5010.65008/12/2021 1,462,065.00 0.871 0.8831,484,620.50 International Finance Corp.2217 IFC 1,266,000.0045950VNR3 01/15/2025 1,1101.62501/27/2020 1,245,402.18 2.186 2.2161,266,000.00 International Finance Corp.2441 IFC 1,000,000.0045950VPE0 10/15/2025 1,3830.25010/30/2020 969,060.00 0.497 0.5041,000,000.00 International Finance Corp.2454 IFC 1,500,000.0045950VPH3 11/15/2025 1,4140.25011/30/2020 1,456,755.00 0.683 0.6921,500,000.00 International Finance Corp.2483 IFC 1,500,000.0045950VPJ9 01/15/2026 1,4750.58001/25/2021 1,454,400.00 0.501 0.5081,505,250.00 International Finance Corp.2502 IFC 1,500,000.0045950VPJ9 01/15/2026 1,4750.58002/11/2021 1,454,400.00 0.522 0.5301,503,630.00 International Finance Corp.2503 IFC 1,500,000.0045950VPS9 02/26/2026 1,5170.50002/26/2021 1,461,675.00 0.616 0.6251,490,784.14 International Finance Corp.2514 IFC 2,000,000.0045950VPT7 03/15/2026 1,5340.50003/15/2021 1,964,440.00 0.808 0.8192,000,000.00 International Finance Corp.2515 IFC 1,500,000.0045950VPU4 03/23/2026 1,5420.75003/23/2021 1,480,485.00 0.746 0.7571,499,460.00 International Finance Corp.2517 IFC 2,000,000.0045950VPU4 03/23/2026 1,5420.75003/23/2021 1,973,980.00 0.887 0.9001,985,340.00 International Finance Corp.2532 IFC 1,500,000.0045950VPY6 05/15/2026 1,5950.50005/28/2021 1,486,050.00 1.006 1.0201,500,000.00 Subtotal and Average 35,348,534.27 35,266,000.00 34,735,677.18 1.059 1.074 1,359 Total Investments and Average 565,577,285.15 553,783,927.95 561,703,005.87 1.599 1.622 1,561 Portfolio CPA AP Run Date: 01/10/2022 - 02:52 FI (PRF_FI) 7.3.11 Report Ver. 7.3.11 12.b Packet Pg. 198 1 General Investment Guidelines:Full Compliance a) The max. stated final maturity of individual securities in the portfolio should be 10 years. b) A max. of 30 percent of the par value of the portfolio shall be invested in securities with maturities 29.54% beyond 5 years. c) The City shall maintain a minimum of one month's cash needs in short term investments. d) At least $50 million shall be maintained in securities maturing in less than 2 years. Plus two managed pool accounts which provide instant liquidity: - Local Agency Investment Fund (LAIF) - maximum investment limit i $75 million $12.5 million - Fidelity Investments $4.2 million e) Should market value of the portfolio fall below 95 percent of the book value, report this fact within a 99.31% reasonable time to the City Council and evaluate if there are risk of holding securities to maturity. d) Commitments to purchase securities newly introduced on the market shall be made no more than three (3) working days before pricing. f) Whenever possible, the City will obtain three or more quotations on the purchase or sale of comparable securities (excludes new issues, LAIF, City of Palo Alto bonds, money market accounts, and mutual funds). 2 U.S. Government Securities:Full Compliance a) There is no limit on purchase of these securities. b) Securities will not exceed 10 years maturity. 3 U.S. Government Agency Securities:Full Compliance a) There is no limit on purchase of these securities except for: Callable and Multi-step-up securities provided that: - The potential call dates are known at the time of purchase; - the interest rates at which they "step-up" are known at the time of purchase; and - the entire face value of the security is redeemed at the call date. - No more than 25 percent of the par value of portfolio.24.85% b) Securities will not exceed 10 years maturity. 4 California State, California Local Government Agencies, and other United States State Bonds:Full Compliance a)Having at time of investment a minimum Double A (AA/Aa2) rating as provided by a nationally recognized rating service (e.g., Moody’s, Fitch, and/or Standard and Poor’s). b)May not exceed 40 percent of the par value of the portfolio.35.77% 5 Certificates of Deposit (CD):Full Compliance a) May not exceed 20 percent of the par value of the portfolio;None Held b) No more than 10 percent of the par value of the portfolio in collateralized CDs in any institution. c) Purchase collateralized deposits only from federally insured large banks that are rated by a nationally recognized rating agency (e.g. Moody's, Fitch, and/or Standard & Poor's). d) For non-rated banks, deposit should be limited to amounts federally insured (FDIC) e) Rollovers are not permitted without specific instruction from authorized City staff. 6 Banker's Acceptance Notes (BA):Full Compliance a) No more than 30 percent of the par value of the portfolio.None Held b) Not to exceed 180 days maturity. c) No more than $5 million with any one institution. Attachment C Investment Policy Compliance As of December 31, 2021 Investment Policy Requirements Compliance Check / Actual $120 million 2.71% 12.c Packet Pg. 199 Attachment C Investment Policy Compliance As of December 31, 2021 Investment Policy Requirements Compliance Check / Actual 7 Commercial Paper:Full Compliance a) No more than 15 percent of the par value of the portfolio.None Held b) Having highest letter or numerical rating from a nationally recognized rating service. c) Not to exceed 270 days maturity. d) No more than $3 million or 10 percent of the outstanding commercial paper of any one institution, whichever is lesser. 8 Short-Term Repurchase Agreement (REPO):Full Compliance a) Not to exceed 1 year.None Held b) Market value of securities that underlay a repurchase agreement shall be valued at 102 percent or greater of the funds borrowed against those securities. 9 Money Market Deposit Accounts Full Compliance a) Liquid bank accounts which seek to maintain a net asset value of $1.00. 10 Mutual Funds:Full Compliance a) No more than 20 percent of the par value of the portfolio.None Held b) No more than 10 percent of the par value with any one institution. 11 Negotiable Certificates of Deposit (NCD):Full Compliance a) No more than 20 percent of the par value of the portfolio.7.28% b) No more than $5 million in any one institution.Federally Insured 12 Medium-Term Corporate Notes:Full Compliance a) No more than 10 percent of the par value of the portfolio.4.19% b) Not to exceed 5 years maturity. c) Securities eligible for investment shall have a minimum rating of AA or Aa2 from a nationally recognized rating service. d) No more than $5 million of the par value may be invested in securities of any single issuer, other than the U.S. Government, its agencies and instrumentality. e) If securities owned by the City are downgraded by either rating agencies to a level below AA it shall be the City's policy to review the credit situation and make a determination as to whether to sell or retain such securities. 13 Supranational Organizations Securities:Full Compliance a) Securities will not exceed 5 years maturity b) No more than 20 percent of the par value of the portfolio.6.37% c) No more than 10 percent in any one institution. d) Securities eligible for investment shall have a minimum rating of AA or Aa2 from a nationally recognized rating service. 14 Prohibited Investments: a) Reverse Repurchase Agreements b) Derivatives as defined in Appendix B of the Investment Policy 15 All securities shall be delivered to the City's safekeeping custodian, and held in the name of the City, with the exception of : - Certificates of Deposit, Mutual Funds, and Local Agency Investment Fund (LAIF) Full Compliance None Held Full Compliance 12.c Packet Pg. 200 City of Palo Alto (ID # 13807) City Council Staff Report Meeting Date: 2/7/2022 City of Palo Alto Page 1 Title: Informational Report on Valley Water's Implementation of a new Model Water Efficient New Development Ordinance From: City Manager Lead Department: Utilities Executive Summary This report is to inform Council of Santa Clara Valley Water District’s (Valley Water) Model Water Efficient New Development Ordinance (MWENDO) and staff’s approach to reviewing and evaluating water efficiency measures for Palo Alto. Background Valley Water developed the MWENDO to provide a resource to assist jurisdictions in Santa Clara County to improve water efficiency in new developments. Valley Water manages groundwater, provides flood protection and stream stewardship and supplies imported water to some jurisdictions in Santa Clara County. Palo Alto obtains 100% of its potable water supply from San Francisco Public Utilities Commission (SFPUC) and does not currently use groundwater or imported water from Valley Water. Discussion California is facing drought conditions, and our state, county, and water supplier have declared drought emergencies. Palo Alto has permanent water use restrictions in place focusing on eliminating water waste regardless of drought or rain conditions. Palo Alto requires a variety of water efficient measures for new construction and partners with Valley Water to provide free consultation services and rebates for water efficient landscaping upgrades and resources for residents and businesses to improve water efficiency. Palo Alto regularly conducts outreach to water customers encouraging the wise use of water through email, social media, bill inserts and other communication channels. Since 2015, Palo Alto City Council has approved updated Green Building Ordinances (Palo Alto Municipal Code Chapter 16.14) that incorporate the State’s Green Building Standards Code (CALGreen), Mandatory, Tier I and Tier II requirements, which set permit requirements for water efficiency design, including irrigation systems, in new development and alteration construction projects. In addition to the CALGreen standards, the City requires the installation of a “laundry to landscape ready” irrigation system for all residential new construction projects. 13 Packet Pg. 201 City of Palo Alto Page 2 The State Water Efficient Landscape Ordinance went into effect February 1, 2016 in Palo Alto per Governor Brown’s Drought Executive Order EO-29-15 and pursuant to the California Water Conservation in Landscaping Act, also known as the State Landscape Model Ordinanc e, Government Code §§ 65591, et seq. as amended, see Palo Alto Municipal Code 12.32.040. MWENDO includes measures that primarily target indoor water use efficiency for new development such as hot water recirculation and drain water heat recovery. MWENDO a lso includes some outdoor measures such as water meters and pool/spa covers.1 Staff will likely not recommend MWENDO as written but will consider elements of MWENDO in the appropriate municipal and building code updates for Palo Alto. Staff from the approp riate departments (including Urban Forestry, Development Services, and Public Works) will compare the various measures in MWENDO to Palo Alto’s existing code requirements and to the new state requirements under the CalGreen Building Code updates. Staff wil l evaluate the water efficiency measures in MWENDO as appropriate and make recommendations to Council as part of the regular cycle of code updates. Fiscal Impact This is an informational report. Environmental Review This information report does not meet the definition of a project under the California Environmental Quality Act (Public Resources Code 21065); therefore, an environmental review is not required. 1 Valley Water’s 10/27/21 presentation on the MWENDO to the Santa Clara Valley Water Commission is available at this link. 13 Packet Pg. 202 City of Palo Alto (ID # 13796) City Council Staff Report Meeting Date: 2/7/2022 City of Palo Alto Page 1 Title: Sales Tax Digest Summary Calendar 2021 Q3 From: City Manager Lead Department: Administrative Services DISCUSSION This report transmits information regarding the City of Palo Alto’s sales tax receipts for the third quarter (July to September) of 2021. There are two attachments to this report that provide further level of information: • City of Palo Alto Sales Tax Digest Summary (Attachment A) • Policy and Capitol Update - December 2021 (Attachment B) The City’s sales tax cash receipts of $6.8 million for the third quarter (July to September 2021) is $251 thousand (3.8 percent) higher than the same quarter of the prior year (see Attachment A, Table 5). In contrast, the third quarter of 2020 compared to the same quarter of 2019 declined by $2 million (23.8 percent). It is important to recognize that the state of California offered small businesses a 90-day extension to pay their first quarter of 2020 taxes due to the economic impact of the pandemic. This resulted in some businesses paying their first quarter economic payments in the third quarter of 2020. After adjustments made for the non-period related payments, the overall economic quarter over quarter sales tax activity (Q3 2020 to Q3 2021) increased by 17.6 percent. It should be noted that Q3 2020 saw significant impacts from COVID- 19 due to it being the first full quarter after the pandemic began. For the year ending in the third quarter of 2021, cash receipts (including county pools) for the City increased by 1.9 percent from the prior year. In comparison, statewide increased by 17.6 percent, Northern California increased by 16.7 percent, and Southern California by 18.4 percent. After adjustments for non-period related payments, the overall economic sales tax activity (local business excluding pools) in Palo Alto for the year increased by 4.0 percent, while it increased 9.5 percent for the state, increased 7.7 percent in Northern California and increased 10.8 percent in Southern California. . 14 Packet Pg. 203 City of Palo Alto Page 2 The third quarter includes $1.3 million of sales tax receipts from the county pool. The City’s share of the county pool for this quarter is 5 percent, down from 5.3 percent in the third quarter of 2020. County pools are primarily from online purchases from out of state companies, remote sellers who ship merchandise to California/County destinations, and private vehicle sales that are not directly allocated to a jurisdiction. County pools are allocated to local jurisdictions based on each jurisdiction’s’ share of total sales taxes. Attachments: • Attachment14.a: Attachment A - City of Palo Alto Sales Tax Digest Summary • Attachment14.b: Attachment B - Policy and Capitol Update - December 2021 14 Packet Pg. 204 City of Palo Alto Sales Tax Digest Summary Collections through December 2021 Sales July through September 2021 (2021Q3) www.avenuinsights.com (800) 800-8181 Page 1 California Overview   For the year ending in third quarter of 2021, cash receipts increased 17.6% statewide, 16.7% in Northern  California and 18.4% in Southern California. However, when adjusted for non‐period related payments,  the overall economic sales tax activity for the year ending in third quarter of 2021 increased by 9.5%  statewide, 10.8% in Southern California, and up 7.7% in Northern California.     City of Palo Alto   For the year ending in the third quarter of 2021, sales tax cash receipts for the city increased by 1.9% from  the prior year. However, when adjusted for non‐period related payments, the overall economic sales tax  activity in Palo Alto for the year ending in third quarter of 2021 increased by 4.0%.     On a quarterly basis, sales tax cash receipts increased by 3.8% from Quarter 3 of 2020 to Quarter 3 of  2021. However, this increase includes late payment anomalies related to a state sales tax extension  program (see note below). The period’s cash receipts include tax from business activity during the period,  payments for prior periods and other cash adjustments. When adjusted for non‐period related payments,  the overall economic quarter over quarter sales tax activity (Q3 2020 to Q3 2021) in Palo Alto increased  by 17.6%.    Note: It is important to recognize that the state offered small businesses a 90‐day extension to pay their  first quarter of 2020 taxes (to alleviate some of the short‐term economic difficulties of the pandemic), and  some businesses had partial or no payments for the first quarter of 2020. As a result of this extension  program, some payments for first quarter economic activity were paid in the third quarter of 2020. While  Palo Alto experienced a 26.6% cash decrease for the first quarter of 2020 (from Q1 2019), this includes  late payment decreases related to the state 90‐day extension program, actual first quarter of 2020  economic activity did not decline to this extent.     Regional Overview  The first chart on page two shows adjusted economic benchmark year amounts, which means that it  shows a full calendar year from the third quarter of 2020 through third quarter of 2021 compared to third  quarter of 2019 through third quarter of 2020 (benchmark years are rolling annual comparisons through  the current quarter). The decrease is different between the state and Palo Alto because the sales tax from  businesses in Palo Alto were more impacted than those statewide.             Attachment A 14.a Packet Pg. 205 City of Palo Alto www.avenuinsights.com (800) 800-8181 Page 2 % of Total / % Change Palo Alto California  Statewide S.F. Bay Area Sacramento  Valley Central Valley South Coast Inland Empire North Coast Central Coast General Retail 28.5 / 10.4 28.6 / 15.4 26.6 / 7.0 28.1 / 32.7 38.8 / 33.6 27.0 / 14.0 31.5 / 9.0 30.4 / 12.0 30.0 / 6.3 Food Products 13.7 / ‐5.4 18.8 / 7.6 18.2 / ‐5.5 15.2 / 7.7 13.5 / ‐1.3 20.8 / 6.1 17.7 / 12.8 16.1 / ‐29.4 31.0 / ‐4.1 Transportation 23.9 / 30.5 23.9 / 13.8 21.6 / 8.3 28.0 / 18.0 21.0 / 1.0 24.6 / 17.1 13.6 / 11.2 27.6 / 8.5 22.7 / 11.4 Business to Business 30.1 / ‐15.2 16.8 / 4.2 21.3 / 3.6 14.1 / 6.6 15.1 / 1.8 16.7 / 4.9 26.0 / 19.3 9.4 / 8.0 7.5 / ‐19.4 Misc/Other 27.8 / 35.6 11.8 / 7.1 12.3 / 2.8 14.7 / 16.7 11.6 / 3.1 10.8 / 7.8 14.2 / 10.9 16.5 / 7.7 8.8 / 4.9 Total 100.0 / 4.0 100.0 / 9.5 100.0 / 3.5 100.0 / 18.0 100.0 / 11.6 100.0 / 10.7 100.0 / 11.8 100.0 / 0.5 100.0 / 1.4 Palo Alto California  Statewide S.F. Bay Area Sacramento  Valley Central Valley South Coast Inland Empire North Coast Central Coast Largest Segment Auto Sales ‐  New Restaurants Auto Sales ‐  New Auto Sales ‐  New Miscellaneous  Retail Restaurants Auto Sales ‐  New Auto Sales ‐  New Restaurants % of Total / % Change 20.3 / 34.9 12.5 / 2.4 11.9 / 13.6 12.4 / 22.9 13.2 / 150.0 14.2 / 5.9 13.0 / 17.9 11.9 / 17.8 21.1 / ‐4.9 2nd Largest Segment Leasing Auto Sales ‐  New Restaurants Restaurants Department  Stores Auto Sales ‐  New Miscellaneous  Retail Department  Stores Auto Sales ‐  New % of Total / % Change 19.6 / 33.3 12.2 / 20.4 11.8 / ‐6.3 9.8 / 9.7 10.9 / ‐0.4 13.1 / 27.1 12.4 / 65.1 11.9 / 8.9 12.9 / 14.9 3rd Largest Segment Restaurants Miscellaneous  Retail Miscellaneous  Retail Miscellaneous  Retail Restaurants Department  Stores Restaurants Bldg.Matls‐ Retail Miscellaneous  Retail % of Total / % Change 11.8 / ‐4.8 8.9 / 32.9 9.8 / 8.7 9.5 / 106.5 8.7 / 0.6 8.4 / 7.1 10.9 / 7.1 10.0 / 10.0 9.1 / 6.5 ECONOMIC CATEGORY ANALYSIS FOR YEAR ENDED 3rd Quarter 2021 ECONOMIC SEGMENT ANALYSIS  FOR YEAR ENDED 3rd Quarter 2021 Regional Overview Chart (Economic)                                      Gross Historical Sales Tax Cash Receipts by Benchmark Year and Quarter (Before Adjustments)             $‐ $5,000,000  $10,000,000  $15,000,000  $20,000,000  $25,000,000  $30,000,000  $35,000,000  Quarterly Benchmark  Year Table 1 Table 2 14.a Packet Pg. 206 City of Palo Alto www.avenuinsights.com (800) 800-8181 Page 3 Auto Sales ‐New 20.3% Restaurants 11.8% Leasing 19.7% Office Equipment 5.5%Furniture/Appliance 4.8% Department Stores 5.7% All Other 32.1% Net Pools & Adjustments 22.5% Anderson Honda HP Enterprise Services Shell Service Stations Apple Stores Louis Vuitton Shreve & Co. Arco AM/PM Mini Marts Lucile Packard Children's Hospital Stanford Outpatient Clinic Pharmacy Atila Biosystems Incorporated Macy's Department Store Tesla Audi Palo Alto Magnussen's Toyota of Palo Alto Tesla Lease Trust Bloomingdale's Neiman  Marcus Tiffany & Company Crate & Barrel Nordstrom Department Store Varian Medical Systems Hengehold Trucks Richemont Volvo Cars Palo Alto Hermes Net Cash Receipts for Benchmark Year third Quarter 2021:  $28,375,417    *Benchmark year (BMY) is the sum of the current and 3 previous quarters (2021Q3 BMY is sum of 2021 Q3, 2021 Q2, 2021 Q1, 2020 Q4)                                            TOP 25 SALES/USE TAX CONTRIBUTORS    The following list identifies Palo Alto’s Top 25 Sales/Use Tax contributors. The list is in alphabetical order  and represents the year ended third quarter of 2021. The Top 25 Sales/Use Tax contributors generate  62.3% of Palo Alto’s total sales and use tax revenue.      Table 3 Ta b l e Ty p e t e x t h e r e 14.a Packet Pg. 207 City of Palo Alto www.avenuinsights.com (800) 800-8181 Page 4  $‐  $500,000  $1,000,000  $1,500,000  $2,000,000  $2,500,000  $3,000,000  $3,500,000  $4,000,000  $4,500,000  $5,000,000 Benchmark Year 2021Q3 Benchmark  Year 2020Q3         Sales Tax from Largest Non‐Confidential Sales Tax Segments (Economic)                                Table 4 Ta b 14.a Packet Pg. 208 City of Palo Alto www.avenuinsights.com (800) 800-8181 Page 5 Economic Category  % 2021Q3 2021Q2 2021Q1 2020Q4 2020Q3 2020Q2 2020Q1 2019Q4 2019Q3 2019Q2 2019Q1 Business To  Business 26.0% 1,762,093 1,652,745 1,765,043 2,060,217 2,022,479 1,851,601 2,000,210 2,375,333 1,942,593 1,958,591 2,244,140 Miscellaneous/Other 25.1% 1,702,838 1,620,383 1,467,407 1,679,573 1,322,172 997,005 1,227,541 1,693,416 1,516,049 1,784,443 1,464,642 General  Retail 26.5% 1,798,257 1,803,297 1,262,756 1,746,602 1,300,645 660,300 1,450,820 2,579,412 2,416,101 1,993,425 1,887,330 Food Products 14.3% 970,873 897,222 619,501 668,640 650,152 439,540 990,266 1,256,287 1,205,242 1,268,595 1,176,607 Subtotal Economic (Local  Business) 92.0% 6,234,061 5,973,646 5,114,708 6,155,031 5,295,448 3,948,447 5,668,837 7,904,447 7,079,986 7,005,054 6,772,720 Net Pools  & Adjustments 8.0% 539,929 1,496,795 1,675,094 1,186,152 1,227,876 1,877,921 ‐2,287 1,937,461 1,477,413 1,741,608 942,435 Total  Cash  Receipts 100.0% 6,773,990 7,470,441 6,789,802 7,341,183 6,523,324 5,826,368 5,666,550 9,841,908 8,557,399 8,746,661 7,715,155 Economic Segment  % 2021Q3 2021Q2 2021Q1 2020Q4 2020Q3 2020Q2 2020Q1 2019Q4 2019Q3 2019Q2 2019Q1 Miscellaneous/Other 56.7% 3,837,648 3,654,707 3,499,781 4,170,752 3,682,918 3,181,367 3,551,274 4,677,431 4,315,212 4,044,495 4,097,694 Restaurants 12.7% 857,066 785,086 527,203 552,176 545,728 342,533 867,027 1,105,719 1,073,522 1,123,322 1,041,119 Miscellaneous Retail 6.0% 407,467 456,685 327,729 479,041 326,777 108,953 280,493 499,697 384,397 392,196 333,960 Apparel Stores 5.9% 400,589 395,779 264,322 358,744 263,940 72,307 305,737 552,735 469,447 486,790 408,476 Department Stores 5.7% 388,703 384,763 237,473 315,453 186,316 29,842 245,948 552,822 431,717 453,675 356,943 Service Stations 2.7% 181,448 152,565 116,258 111,241 108,840 70,063 146,291 181,082 175,309 185,969 159,032 Food Markets 1.3% 87,521 89,669 71,321 89,396 81,580 77,803 102,026 118,952 104,192 113,363 106,194 Business Services 1.1% 73,620 54,393 70,621 78,228 99,348 65,579 170,042 216,011 126,190 205,245 269,302 Subtotal Economic (Local  Business) 92.0% 6,234,061 5,973,646 5,114,708 6,155,031 5,295,448 3,948,447 5,668,837 7,904,447 7,079,986 7,005,054 6,772,720 Net Pools  & Adjustments 8.0% 539,929 1,496,795 1,675,094 1,186,152 1,227,876 1,877,921 ‐2,287 1,937,461 1,477,413 1,741,608 942,435 Total  Cash  Receipts 100.0% 6,773,990 7,470,441 6,789,802 7,341,183 6,523,324 5,826,368 5,666,550 9,841,908 8,557,399 8,746,661 7,715,155   Historical Analysis by Calendar Quarter                                  The chart above shows the categories and segments in quarterly economic basis amounts. The total amount is the net cash receipts, and it was obtained by adding up the categories/segments with the “Net Pools & Adjustments” amount.             Table 5 14.a Packet Pg. 209 City of Palo Alto www.avenuinsights.com (800) 800-8181 Page 6 Economic Category  % 2021Q3 2020Q3 2019Q3 2018Q3 2017Q3 2016Q3 2015Q3 2014Q3 2013Q3 2012Q3 Business To Business 24.7% 6,999,219 8,253,250 8,055,541 6,763,767 5,531,447 5,274,809 4,252,383 4,537,394 4,206,253 4,530,832 Miscellaneous/Other 22.5% 6,372,414 4,712,030 7,171,279 6,980,525 5,906,596 6,045,883 5,685,238 5,340,922 9,283,251 3,646,358 General  Retail 23.3% 6,619,559 5,993,272 8,856,399 8,591,732 8,426,080 8,235,548 8,097,731 8,085,021 7,813,954 7,813,144 Food Products 11.2% 3,178,556 3,361,012 4,895,601 4,798,957 4,627,887 4,622,126 4,411,228 4,126,302 3,731,703 3,459,735 Subtotal  Economic (Local  Business) 81.7% 23,169,747 22,319,564 28,978,821 27,134,981 24,492,011 24,178,367 22,446,580 22,089,640 25,035,161 19,450,069 Net Pools  & Adjustments 18.3% 5,205,669 5,538,585 5,948,180 4,835,355 5,055,052 4,110,642 4,201,030 3,612,493 3,626,104 2,339,062 Total 100.0% 28,375,417 27,858,150 34,927,001 31,970,337 29,547,063 28,289,009 26,647,610 25,702,133 28,661,265 21,789,131                        Economic Segment  % 2021Q3 2020Q3 2019Q3 2018Q3 2017Q3 2016Q3 2015Q3 2014Q3 2013Q3 2012Q3 Miscellaneous/Other 52.3% 14,838,334 14,569,551 17,209,047 15,271,633 12,784,979 12,449,507 11,022,846 11,018,397 14,405,546 9,179,741 Restaurants 9.7% 2,741,388 2,879,829 4,321,305 4,196,864 4,027,179 4,020,785 3,835,898 3,602,981 3,200,200 2,951,772 Miscellaneous Retail 5.9% 1,677,314 1,216,140 1,655,675 1,687,520 2,033,076 1,992,497 1,519,840 1,518,777 1,394,483 1,307,501 Apparel Stores 5.0% 1,421,321 1,194,935 1,964,304 1,930,814 1,721,788 1,630,972 1,656,560 1,663,440 1,617,661 1,610,052 Department Stores 4.7% 1,326,441 1,014,928 1,842,132 2,085,700 2,032,059 2,188,368 2,402,334 2,376,717 2,466,909 2,463,373 Service Stations 2.0% 561,512 506,276 693,647 671,528 601,794 554,825 668,928 784,615 760,477 749,389 Food Markets 1.2% 339,229 386,305 448,033 482,100 502,234 508,991 500,731 454,455 466,036 450,222 Business Services 0.9% 264,209 551,601 844,677 808,822 788,902 832,423 839,442 670,259 723,849 738,017 Subtotal  Economic (Local  Business) 81.7% 23,169,747 22,319,564 28,978,821 27,134,981 24,492,011 24,178,367 22,446,580 22,089,640 25,035,161 19,450,069 Net Pools  & Adjustments 18.3% 5,205,669 5,538,585 5,948,180 4,835,355 5,055,052 4,110,642 4,201,030 3,612,493 3,626,104 2,339,062 Total 100.0% 28,375,417 27,858,150 34,927,001 31,970,337 29,547,063 28,289,009 26,647,610 25,702,133 28,661,265 21,789,131   Historical Analysis by Calendar BMY from 2012Q3 to 2021Q3                                    The chart above shows the categories and segments in benchmark year economic basis amounts. The total amount is the net cash receipts, and it was obtained by adding up the categories/segments with the “Net Pools & Adjustments” amount. Benchmark year (BMY) is the sum of the current and 3 previous quarters (2021Q3 BMY is sum of 2021 Q3, 2021 Q2, 2021 Q1, 2020 Q4).           Table 6 14.a Packet Pg. 210 City of Palo Alto www.avenuinsights.com (800) 800-8181 Page 7  Ge n e r a l  Re t a i l F o o d  Pr o d u c t s T r a n s p o r t a t i o n Bu s i n e s s  to  Bu s i n e s s Mi s c / O t h e r 20 2 1 / 3  To t a l 20 2 0 / 3  To t a l % Ch g La r g e s t  Ga i n Se c o n d  La r g e s t Ga i n La r g e s t  De c l i n e Se c o n d  La r g e s t De c l i n e Campbell 5.9% 41.9% 31.8%‐21.5% 3.4% 2,343,797          2,071,441       13.1% Restaurants Service Stations Office Equipment Florist/Nursery Cupertino 16.1% 51.4% 65.5%‐4.7% 1.8% 10,031,062        10,151,803     ‐1.2% I.T. Infrastructure Restaurants Office Equipment Heavy  Industry Gilroy 21.6% 23.0% 62.7% 9.3%‐0.2% 4,197,465          3,309,845       26.8% Auto Sales ‐ New Service Stations Light Industry Bldg.Matls‐Retail Los Altos 37.2% 27.2% 49.6% 7.9% 13.1% 551,214             421,926          30.6% Restaurants Service Stations Business Services Bldg.Matls‐Retail Los Gatos 16.3% 17.2% 19.8% 27.9%‐17.0% 1,369,505          1,200,384       14.1% Restaurants Service Stations Food Processing  Eqp Miscellaneous Other Milpitas 74.9% 64.0% 26.2%‐0.6%‐8.2% 5,242,698          4,311,523       21.6% Apparel Stores Restaurants Office Equipment Bldg.Matls ‐Whsle Morgan Hill 7.8% 22.3% 26.4% 0.6% 14.8% 2,414,955          2,060,075       17.2% Service Stations Restaurants Light Industry Auto Parts/Repair Mountain View 5.7% 28.8% 50.6% 63.0%‐31.2% 4,188,404          3,303,760       26.8% Restaurants Business Services Bldg.Matls‐Whsle Miscellaneous Retail Palo Alto 38.1% 49.2% 38.6%‐12.9%‐29.8% 6,234,061          5,302,548       17.6% Leasing Auto Sales ‐ New Office Equipment Green Energy San Jose 3.3% 28.2% 31.2% 19.8% 5.0% 51,823,853        45,460,288     14.0% Restaurants Auto Sales ‐ New Miscellaneous Retail Auto Sales ‐ Used Santa Clara 47.4% 57.0% 14.7% 12.5% 31.2% 12,275,721        10,046,392     22.2% Office Equipment Restaurants Business Services Leasing County  of  Santa Clara 60.8% 93.4%‐10.7%‐6.3% 26.3% 1,190,957          868,291          37.2% Food Processing Eqp Miscellaneous Retail Misc. Vehicle Sales Business Services Saratoga 49.9% 40.7% 67.1% 83.2%‐43.4% 261,278             179,605          45.5% Restaurants Service Stations Furniture/Appliance Bldg.Matls‐Whsle Sunnyvale 27.8% 27.5% 27.5% 7.2% 20.4% 5,736,796          4,779,402       20.0% Light Industry Auto Sales ‐ New Office Equipment Business Services Quarterly Analysis by Sales Tax Category:  Change from 2020Q3 to 2021Q3 (Economic)  Unlike the chart on page one which showed a ‘benchmark year’ through third quarter of 2021, the chart above shows a comparison of one quarter only – third quarter of 2021 to third quarter of 2020. This chart is for local ‘brick and mortar’ businesses and it excludes county pools and adjustments. Table 7 14.a Packet Pg. 211 City of Palo Alto www.avenuinsights.com (800) 800-8181 Page 8 California Avenue % CHANGE QoQ 2021Q3 QE 2020Q3 QE 21Q3 % OF TOTAL 20Q3 % OF TOTAL FOOD PRODUCTS 70.3% 48,380 28,412 41.8%35.6% GENERAL RETAIL 8.8% 34,833 32,026 30.1%40.2% ALL OTHER 68.7% 32,519 19,279 28.1%24.2% TOTAL 45.2% 115,733 79,717 100.0% 100.0% El  Camino Real  and Midtown % CHANGE QoQ 2021Q3 QE 2020Q3 QE 21Q3 % OF TOTAL 20Q3 % OF TOTAL FOOD PRODUCTS 44.8% 125,775 86,839 38.2%34.2% GENERAL RETAIL 11.5% 35,937 32,232 10.9%12.7% ALL OTHER 24.4% 167,486 134,602 50.9%53.1% TOTAL 29.8% 329,197 253,673 100.0% 100.0% Greater Downtown % CHANGE QoQ 2021Q3 QE 2020Q3 QE 21Q3 % OF TOTAL 20Q3 % OF TOTAL FOOD PRODUCTS 64.9% 366,469 222,282 55.9%51.3% GENERAL RETAIL 42.9% 232,977 162,996 35.5%37.6% BUSINESS TO B US INESS 44.2% 33,753 23,403 5.1%5.4% CONSTRUCTION ‐23.9% 11,823 15,535 1.8%3.6% MISCELLANEOUS 21.6% 7,126 5,862 1.1%1.4% TRANSPORTATION 27.3% 3,957 3,109 0.6%0.7% TOTAL 51.5% 656,105 433,188 100.0% 100.0% Stanford Shopping Center % CHANGE QoQ 2021Q3 QE 2020Q3 QE 21Q3 % OF TOTAL 20Q3 % OF TOTAL GENERAL RETAIL 62.2% 1,049,142 646,676 72.1%68.3% FOOD PRODUCTS 40.6% 133,926 95,278 9.2%10.1% ALL OTHER 32.9% 272,815 205,215 18.7%21.7% TOTAL 53.7% 1,455,883 947,169 100.0% 100.0% City of Palo Alto Geo Areas & Citywide Chart Data:  Change from 2020Q3 to 2021Q3 (Economic)                                                                Table 8 14.a Packet Pg. 212 City of Palo Alto www.avenuinsights.com (800) 800-8181 Page 9 Town  And Country Shopping Center % CHANGE QoQ 2021Q3 QE 2020Q3 QE 21Q3 % OF TOTAL 20Q3 % OF TOTAL GENERAL RETAIL 27.3% 54,803 43,038 37.6%42.6% ALL OTHER 57.0% 91,082 58,014 62.4%57.4% TOTAL 44.4% 145,885 101,052 100.0% 100.0% All  Other Geos combined with Balance  of Jurisdiction % CHANGE QoQ 2021Q3 QE 2020Q3 QE 21Q3 % OF TOTAL 20Q3 % OF TOTAL BUSINESS TO BUSINESS ‐11.4% 1,611,066 1,819,100 29.5%39.4% GENERAL RETAIL 38.8% 1,604,631 1,155,676 29.4%25.1% TRANSPORTATION 40.1% 1,330,344 949,355 24.4%20.6% FOOD PRODUCTS 52.9% 805,274 526,836 14.8%11.4% MISCELLANEOUS 17.2% 54,951 46,885 1.0%1.0% CONSTRUCTION ‐58.7% 47,547 115,103 0.9%2.5% TOTAL 18.2% 5,453,814 4,612,954 100.0% 100.0% All Geo Area Totals  Comparison 21Q3 & 20Q3 % CHANGE QoQ 2021Q3 QE 2020Q3 QE 21Q3 % OF TOTAL 20Q3 % OF TOTAL Balance  of Jurisdiction ‐1.7% 2,751,011 2,798,156 50.4%60.7% Stanford Shopping Center 53.7% 1,455,883 947,169 26.7%20.5% Greater Downtown 51.5% 656,105 433,188 12.0%9.4% El  Camino Real  and Midtown 29.8% 329,197 253,673 6.0%5.5% Town And Country Shopping Center 44.4% 145,885 101,052 2.7%2.2% California Avenue 45.2% 115,733 79,717 2.1%1.7% TOTAL 18.2% 5,453,814 4,612,954 100.0% 100.0% Palo Alto citywide  QE 21Q3 & 20Q3 % CHANGE QoQ 2021Q3 QE 2020Q3 QE 21Q3 % OF TOTAL 20Q3 % OF TOTAL GENERAL RETAIL 38.1% 1,798,257 1,301,799 28.8%24.6% BUSINESS TO BUSINESS ‐12.9% 1,762,093 2,024,034 28.3%38.2% TRA NSPORTATION 38.6% 1,558,372 1,124,734 25.0%21.2% FOOD PRODUCTS 49.2% 970,873 650,744 15.6%12.3% MISCELLANEOUS 16.0% 91,461 78,840 1.5%1.5% CONSTRUCTION ‐56.7% 53,005 122,397 0.9%2.3% TOTAL 17.6% 6,234,061 5,302,548 100.0% 100.0% City of Palo Alto Geo Areas & Citywide Chart Data:  Change from 2020Q3 to 2021Q3 (Economic) Cont.                                                                Table 9 14.a Packet Pg. 213 City of Palo Alto www.avenuinsights.com (800) 800-8181 Page 10 FOOD PRODUCTS,                70.3% CHANGE, $48,380 ,         41.8% TOTAL GENERAL RETAIL, 8.8% CHANGE,  $34,833 , 30.1% TOTAL ALL OTHER,                 68.7% CHANGE, $32,519 ,     28.1% TOTAL California Avenue 2021Q3 SALES TAX  AMOUNTS FOOD PRODUCTS, $28,412 ,  35.6% TOTAL GENERAL RETAIL,  $32,026 , 40.2% TOTAL ALL OTHER, $19,279 ,  24.2% TOTAL California Avenue 2020Q3 SALES TAX  AMOUNTS FOOD PRODUCTS,              44.8% CHANGE, $125,775 ,     38.2% TOTAL GENERAL RETAIL,            11.5% CHANGE, $35,937 ,    10.9% TOTAL ALL OTHER,             24.4% CHANGE,         $167,486 ,              50.9% TOTAL El Camino Real and Midtown 2021Q3SALES TAX  AMOUNTS FOOD PRODUCTS, $86,839 ,     34.2% TOTAL GENERAL RETAIL,  $32,232, 12.7% TOTAL ALL OTHER, $134,602,    53.1% TOTAL El Camino Real and Midtown 2020Q3SALES TAX  AMOUNTS City of Palo Alto Geo Area Pie Charts                                                                Table 10 14.a Packet Pg. 214 City of Palo Alto www.avenuinsights.com (800) 800-8181 Page 11 FOOD PRODUCTS,             64.9% CHANGE, $366,469 ,    55.9% TOTAL GENERAL RETAIL,         42.9% CHANGE,  $232,977 ,               35.5% TOTAL BUSINESS TO BUSINESS,      44.2% CHANGE, $33,753 ,  5.1% TOTAL CONSTRUCTION,                 ‐23.9% CHANGE, $11,823 ,     1.8% TOTAL MISCELLANEOUS, 21.6% CHANGE,  $7,126 , 1.1% TOTAL TRANSPORTATION,                  27.3% CHANGE, $3,957 ,             0.6% TOTAL Greater Downtown 2021Q3SALES TAX  AMOUNTS FOOD PRODUCTS,  $222,282 , 51.3% TOTAL GENERAL RETAIL,  $162,996 , 37.6% TOTAL BUSINESS TO BUSINESS,  $23,403 , 5.4% TOTAL CONSTRUCTION, $15,535 ,  3.6% TOTAL MISCELLANEOUS,  $5,862 , 1.4% TOTAL TRANSPORTATION, $3,109 ,  0.7% TOTAL Greater Downtown 2020Q3SALES TAX  AMOUNTS GENERAL RETAIL $646,676 , 68.3% TOTAL FOOD PRODUCTS, $95,278 ,  10.1% TOTAL ALL OTHER, $205,215 ,  21.7% TOTAL Stanford Shopping Center 2020Q3SALES TAX  AMOUNTS GENERAL RETAIL, 62.2% CHANGE,  $1,049,142 , 72.1% TOTAL FOOD PRODUCTS,           40.6% CHANGE,   $133,926 , 9.2% TOTAL ALL OTHER, 32.9% CHANGE,  $272,815 , 18.7% TOTAL Stanford Shopping Center 2021Q3SALES TAX  AMOUNTS City of Palo Alto Geo Areas Pie Charts                                                                Table 11 14.a Packet Pg. 215 City of Palo Alto www.avenuinsights.com (800) 800-8181 Page 12 GENERAL RETAIL,                  27.3% CHANGE, $54,803 ,       37.6% TOTAL ALL OTHER,                57.0% CHANGE,     $91,082 , 62.4% TOTAL Town  And Country Shopping Center 2021Q3SALES TAX  AMOUNTS GENERAL RETAIL, $43,038 ,  42.6% TOTAL ALL OTHER, $58,014 ,  57.4% TOTAL Town  And Country Shopping Center 2020Q3 SALES TAX  AMOUNTS BUSINESS TO BUSINESS,   ‐11.4% CHANGE,  $1,611,066 ,            29.5% TOTAL GENERAL RETAIL,               38.8% CHANGE, $1,604,631,    29.4% TOTAL TRANSPORTATION,      40.1% CHANGE,  $1,330,344,            24.4% TOTAL FOOD PRODUCTS,               52.9% CHANGE, $805,274 ,   14.8% TOTAL MISCELLANEOUS,             17.2% CHANGE, $54,951 ,  1.0% TOTAL CONSTRUCTION, ‐58.7% CHANGE,  $47,547 , 0.9% TOTAL All Other Geos combined with Balance of Jurisdiction 2021Q3 SALES TAX  AMOUNTS BUSINESS TO BUSINESS,  $1,819,100 ,             39.4% TOTAL GENERAL RETAIL, $1,155,676,  25.1% TOTAL TRANSPORTATION,  $949,355,               20.6% TOTAL FOOD PRODUCTS,   $526,836 , 11.4% TOTAL MISCELLANEOUS,  $46,885 , 1.0% TOTAL CONSTRUCTION,  $115,103 , 2.5% TOTAL All Other Geos combined with Balance of Jurisdiction 2020Q3 SALES TAX  AMOUNTS City of Palo Alto Geo Area Pie Charts                                                                Table 12 14.a Packet Pg. 216 City of Palo Alto www.avenuinsights.com (800) 800-8181 Page 13 Balance  of Jurisdiction,    ‐1.7% CHANGE,  $2,751,011 ,            50.4% TOTAL Stanford Shopping Center,       53.7% CHANGE, $1,455,883 ,  26.7% TOTAL Greater Downtown,           51.5% CHANGE, $656,105 ,  12.0% TOTAL El  Camino Real and Midtown,    29.8% CHANGE, $329,197 ,      6.0% TOTAL Town And Country Shopping Center,         44.4% CHANGE, $145,885 , 2.7% TOTAL California Avenue, 45.2% CHANGE,  $115,733 , 2.1% TOTAL All Geo Area Totals  2021Q3SALES TAX  AMOUNTS Balance of Jurisdiction,  $2,798,156 , 60.7% TOTAL Stanford Shopping Center,  $947,169 , 20.5% TOTAL Greater Downtown,  $433,188 ,9.4%TOTAL El  Camino Real and Midtown,  $253,673 , 5.5% TOTAL Town And Country Shopping Center,  $101,052 , 2.2% TOTAL California Avenue,  $79,717 , 1.7% TOTAL All Geo Area Totals 2020Q3SALES TAX  AMOUNTS GENERAL RETAIL,               38.1% CHANGE, $1,798,257 ,  28.8% TOTAL BUSINESS TO BUSINESS,       ‐12.9% CHANGE,  $1,762,093 , 28.3% TOTAL TRANSPORTATION,   38.6% CHANGE,   $1,558,372 ,        25.0% TOTAL FOOD PRODUCTS,              49.2% CHANGE, $970,873 ,  15.6% TOTAL MISCELLANEOUS, 16.0% CHANGE,  $91,461 , 1.5% TOTAL CONSTRUCTION,          ‐56.7% CHANGE,  $53,005 , 0.9% TOTAL Palo Alto citywide 2021Q3SALES TAX  AMOUNTS GENERAL RETAIL, $1,301,799 ,  24.6% TOTAL BUSINESS TO BUSINESS,  $2,024,034 ,38.2% TOTAL TRANSPORTATION,  $1,124,734 ,         21.2% TOTAL FOOD PRODUCTS,  $650,744 , 12.3% TOTAL MISCELLANEOUS,  $78,840 , 1.5% TOTAL CONSTRUCTION, $122,397 ,  2.3% TOTAL Palo Alto citywide 2020Q3SALES TAX  AMOUNTS City of Palo Alto Geo Area & Citywide Pie Charts                                      Table 13 14.a Packet Pg. 217 1264 Hawks Flight Court #270, El Dorado Hills CA 95762 | 559-288-7296 | www.avenuinsights.com March 2021 The Muniservices/Avenu teams sends our very best to you for a safe and enjoyable holiday season. It is a pleasure and an honor to collaborate with all of you. Please feel free to contact us at any time as we come to the close of 2021 and as things gear up in 2022. Please feel free to contact me with any questions. Fran Mancia, Vice President of Government Relations Fran.Mancia@AvenuInsights.com What lies ahead in 2022? We are anticipating another busy legislative and budget year in 2022, with the Legislature reconvening to begin their work for 2022 on January 3rd. As the second year in a two-year session, legislation introduced in 2021 that has not yet moved to the second house must move forward in January or will die, with exceptions for measures requiring a ⅔ vote. This means that in January there will be a rush of policy and fiscal committee hearings in addition to the release of the governor’s 2022-23 budget proposal on or by January 10. Important Dates in early 2021: January 3: Legislature reconvenes January 10: Budget must be submitted by governor January 14: Last day for policy committees to hear and report to fiscal committees on fiscal bills introduced in their house in 2021 January 21: Last day for any committee to hear and report to the Floor bills introduced in their house in 2021 January 21: Last day to submit bill requests to the Office of Legislative Counsel January 31: Last day for each house to pass bills introduced in 2021 in their house February 18: Last day for bills to be introduced During December, legislators, their staff, the governor, and his staff are all completing their office moves over to the “swing space” at 10th and O Street to allow for the rebuilding of the Capitol annex which is estimated to be completed in 2025. This will necessitate a number of adjustments both as it pertains to lobbying, as well as to the location of committee hearings. The new swing space has four committee rooms, which will be utilized for larger hearings traditionally taking place in the Capitol annex. Budget Updates: Both the Senate and Assembly Budget Committees released overviews of their priorities for 2022 last week, in advance of the governor’s January 10 proposal. The Senate’s Key Values document was a preview of their detailed Senate budget priorities to be released early next year. Below are their high-level areas of focus. Policy and Capitol Update – December 2021 Attachment B 14.b Packet Pg. 218 1264 Hawks Flight Court #270, El Dorado Hills CA 95762 | 559-288-7296 | www.avenuinsights.com Sustain Progress: Build upon reserves, pay down debt and retirement liabilities, use one-time funding for one-time purposes, maintain existing priorities that promote equity, and expand oversight and accountability. Strengthen Equity/Meet Gann Limit Requirements ● Maximize infrastructure investment. ● Build on targeted tax relief programs for families. ● Ensure ongoing commitments can be made to health, safety net, and higher education programs, and ● Consider reforms to modernize the Gann Limit. Build a More Equitable Economy ● Support childcare, small businesses, and the essential workforce. ● Support aging Californians. ● Improve public health, mental health, and health access and affordability. ● Balance public safety and justice. ● Address housing challenges. ● Boost infrastructure including transportation, education, broadband, and climate/disaster resiliency. ● Protect school budgets. ● Improve higher education quality, affordability, and accessibility. ● Enhance climate, environment, and resource protection, and ● Strengthen wildfire mitigation and response. The Assembly Budget Blueprint reviewed actions taken in the 2021-22 budget and prioritized the following for 2022: ● Implementation of 2021 investments including climate resilience, wildfires, broadband, and behavioral health. ● Addressing the State Appropriations (Gann) limit. ● Increased funding for education, particularly as it relates to mental health and learning loss. ● Ensuring homelessness and affordable housing funding are providing additional permanent and temporary housing. ● Oversight of the Employment Development Department’s progress in implementing improvements. ● Preventing tenant evictions. ● Funding wildfire prevention and climate investments promptly. ● Improve public health infrastructure. ● Accountability measures for CalAIM and the Children and Youth Behavioral Health initiatives. ● Address disparities and needs in the child welfare and foster care system. ● Drought response and water resilience funding to the most vulnerable communities. ● Broadband access to inaccessible communities. ● Scrutinize prison operations and restore independent oversight in the Office of the Inspector General. ● Promote the creation of living wage jobs. Attachment B 14.b Packet Pg. 219 1264 Hawks Flight Court #270, El Dorado Hills CA 95762 | 559-288-7296 | www.avenuinsights.com ● Fund the Department of Toxic Substances Control to ensure resources to clean toxic sites. ● Major infrastructure investments: ○ $10 billion for school facilities; $10 billion for transportation projects including transit infrastructure; more affordable housing and homelessness prevention; modernize courthouses and leverage federal infrastructure funds. ○ Create an ongoing funding stream for supportive housing of indigent adults. ○ Bolster enrollment growth at UC and CSU. ○ Attract new workers to health care, education, and childcare occupations. ○ Increase access to Medi-Cal, CalFresh, and CalWORKs through program simplification and expanded eligibility. ○ More resources for violence and suicide prevention. ○ Focus on providing second chances for formerly incarcerated individuals. Legislative Prospective: With the new legislative cycle a few weeks away, many lawmakers have already signaled their legislative priorities for 2022. These include existing issues like the COVID-19 pandemic, broadband funding, and the implementation of large-scale behavioral health programs. Though we don't know much about the new Omicron strain of COVID-19, a number of bills are likely to be introduced relating to the ongoing pandemic. These include both legislation allowing personal belief exemptions as well as conflicting legislation mandating vaccinations or testing. Cal/OSHA is scheduled to meet on December 16 and could expand worker protections related to COVID-19 that employers have been fighting throughout the pandemic. In addition, the State’s $6 billion investment in broadband will now be enhanced by more than $100 million in federal funding which must be programmed. Legislation that stalled in 2021 may also be revived in 2022, including attempts to decriminalize hallucinogens, the implementation of public injection sites in an effort to address substance abuse, development of a single-payer health system, and the regulation of social media platforms. The continued fight for environmental protections could ramp up in 2022 with the recent oil spill off the coast of Orange County and a number of legislators’ attendance at the Glasgow Climate Change Conference. Legislators have already committed to introducing bills that would ban oil drilling in state waters. Additionally, we could see administrative action on battery-powered engines, rules to prohibit wasteful water use, and CPUC proposals on Net Energy Metering reform. Additionally, the upcoming legislative cycle could prove extra challenging for legislators, as revised maps from the California Citizens Redistricting Commission will greatly change some lawmakers’ districts. Legislators will need to be cognizant of their new constituents, which could influence their voting and the legislation they choose to pursue. Competitive districts will change, making for a unique legislative year as legislators not only adjust to new Sacramento offices, but new districts with new priorities. LAO Fiscal Outlook: 2022-23 Budget: November 17, the Legislative Analyst's Office (LAO) published a report on California's fiscal outlook for the 2022-23 budget. This report is an early projection of California's economic status for the upcoming fiscal year. Surplus: Due to continued growing state revenues, the LAO projects a surplus of $31 billion for the 2022- 23 fiscal year. Retail sales have doubled in growth in 2021, stock prices have doubled since the pandemic low in Spring 2020, and major firms posted historically high earnings. As a result of this unexpected Attachment B 14.b Packet Pg. 220 1264 Hawks Flight Court #270, El Dorado Hills CA 95762 | 559-288-7296 | www.avenuinsights.com growth, the Legislature will need to allocate roughly $14 billion to meet the constitutional requirement under State Appropriations Limit (SAL) by reducing taxes, spending more on excluded purposes like infrastructure, or making additional payments to schools and community colleges. Spending to meet SAL: Prop 98 guarantees K-14 funding through a combination of state General Fund dollars and local property tax revenues. In remaining consistent with revenue increases, spending on K-14 schools is likely to increase by almost $11 billion. Additionally, with the expansion of Transitional Kindergarten, a $421 million spending increase in 2022-23 is anticipated. This leaves the Legislature with an estimated $9.5 billion in ongoing discretionary funds available, and $10.2 billion in one-time funds available, totaling $19.7 billion for K-14 over the next 3 years in order to meet the constitutional requirement under SAL. Spending in the rest of the budget is lower than projected by $5 billion due to a number of factors, including savings associated with an enhanced federal share of certain Medicaid programs. The federal match increased 6.2% during the pandemic, and the continued enhanced share is assumed through March 2022. This means that General Fund spending will increase beginning the 4th quarter of the current fiscal year 2021-22 to fully cover Medi-Cal. Additionally, $3.3 billion of spending set aside for transportation infrastructure that ultimately did not pass the Legislature will revert to the General Fun. As a result, the state may end up with an additional $5.2 billion surplus in 2022-23 which is included in the total surplus projection of $31 billion. The LAO suggests that the Legislature should plan to meet the SAL early to avoid adjustments during the governor’s May revise. Reserves: With the current LAO estimates, the state's constitutional reserves could reach 10% of revenues and transfers in the 2022-23 fiscal year, which is about $21 billion in the Budget Stabilization Account. Pre-pandemic reserves were 13% of the state's revenues and transfers, so the state would need to make additional, discretionary deposits into one of the reserves to meet the state's reserves prior to the pandemic. The LAO recommends that the Legislature increase total reserves by more than the constitutionally mandated level to return to pre-pandemic levels sooner. Because the bulk of revenue and spending projections are dependent on legislative action, the LAO projects a surplus range between $3 and $8 billion through the 2025-26 budget. 26th UN Climate Change Conference of the Parties: This week, members of the Legislature and Lieutenant Governor Eleni Kounalakis traveled to and have been reporting from the 26th UN Climate Change Conference of the Parties (COP26) in Glasgow, Scotland. Governor Newsom was originally scheduled to participate in the conference, however canceled his plans sending the Lieutenant Governor in his stead. Over the past year, the governor has signed executive orders to phase out internal-combustion vehicles, preserve 30 percent of the state's land and water by 2030, and phase out fracking by 2024 and oil extraction by 2045. $15 billion was allocated in the 2021-22 Budget Act over the next three years by the governor and Legislature for climate programs. Although California legislators originally branded the trip as one to showcase California’s leadership in climate change, it became clear quickly that we still have a lot to learn from other countries and states as well as additional work to do in California. Assembly Speaker Anthony Rendon (D-Lakewood), said that he anticipates reconsideration of AB 1395 or a similar measure in 2022 as a follow-up to the conference. AB 1395 (Muratsuchi), which failed passage on the Senate Floor in September, declares it is the policy of the state to achieve net zero greenhouse gas (GHG) emissions as soon as possible, but no later than 2045, and to achieve and maintain net negative GHG emissions thereafter. Additionally, it declares that it is a policy of the state to ensure Attachment B 14.b Packet Pg. 221 1264 Hawks Flight Court #270, El Dorado Hills CA 95762 | 559-288-7296 | www.avenuinsights.com that by 2045, statewide anthropogenic (originating from human activity) GHG emissions are reduced by at least 90% below 1990 levels, which includes emissions prevented by carbon capture and storage. Senator Josh Becker (D-Menlo Park) also announced his intent this week to introduce a bill requiring California to reduce its emissions from state-owned vehicles, buildings, and other sectors to net zero by 2035, 10 years before the economy-wide target of 2045. He is additionally exploring legislation to streamline the building of low-carbon construction projects. On Monday November 8, the California Air Resources Board, on behalf of the state of California, signed a Joint Declaration of cooperation in the fight against climate change with the governments of New Zealand and Québec. AB 32 (Chapter 488, Statutes of 2006) requires consultation with other states, the federal government, and other nations to identify the most effective strategies and methods to reduce greenhouse gases, manage greenhouse gas control programs, and to facilitate the development of integrated and cost-effective regional, national, and international greenhouse gas reduction programs. The Joint Declaration states the intent to: ● Share information, experiences, and best practices on the implementation of strategies, policies, and programs on the design of cap-and-trade systems for greenhouse gas emissions, measurement, reporting and verification systems, sustainable mobility, forestry, agriculture, and aligning incentives and investments to support and bolster climate action. ● Foster research, development, deployment, and exchange of clean technologies including in renewable energy, energy efficiency, energy storage, agriculture, and zero-emission transportation. ● Promote environmental integrity of carbon pricing instruments to reduce greenhouse gas emissions worldwide. ● Explore opportunities for potential future alignment of our respective cap-and-trade programs through focused information sharing and discussions related to cap setting, scope, auctions, allocation, market rules, and other key program design features. Legislators attending the conference included Senators Josh Becker, Lena Gonzalez (D-Long Beach), Bob Hertzberg (D-Van Nuys), John Laird (D-Santa Cruz) and Bob Wieckowski (D-Fremont), Assembly Speaker Anthony Rendon, and Assemblymembers Isaac Bryan (D-Los Angeles), Lisa Calderon (D- Whittier), Laura Friedman (D-Glendale), Tasha Boerner Horvath (D-Encinitas), Eduardo Garcia (D- Coachella), Al Muratsuchi (D-Torrance), Luz Rivas (D-North Hollywood), Mark Stone (D-Scotts Valley), and Christopher Ward (D-San Diego). Select Committee on Ports and Goods Movement: On November 3, the Assembly and Senate Select Committees on Ports and Goods Movement held a joint hearing to discuss recent issues contributing to delays in our national supply chain. The panelists consisted of experts representing ports in California, the retail industry, labor groups, and various agricultural organizations who provided feedback to lawmakers on factors hindering business operations as well as temporary solutions currently being utilized to address port congestion. Background: Port congestion is detrimental to both the California and national economy. About 40% of all shipping containers entering the country come through the twin Los Angeles and Long Beach ports. Manufacturers are struggling to acquire products to meet consumer demand and farmers are struggling to secure empty containers to ship agricultural goods. Record demand for imported goods and labor shortages are contributing to the backlog of container ships, and these delays will ultimately lead to higher Attachment B 14.b Packet Pg. 222 1264 Hawks Flight Court #270, El Dorado Hills CA 95762 | 559-288-7296 | www.avenuinsights.com prices for consumers, greater wait times for goods, and could hinder California’s post-pandemic economic recovery. The agriculture industry alone is experiencing a cancelation rate of about 80% of their bookings, leading to a $7.5 million loss in sales for the industry. Labor Shortage: As of October 19, 62 container ships were anchored off the coast waiting to unload at the Los Angeles and Long Beach ports. Current wait time for ships is now approximately ten days, over 3.8 days longer than the wait time during September. Before the backlog, containers were typically left at terminals for less than four days, however, recently, approximately 40% of containers are left for nine or more days. Both ports are now implementing fines for containers left for long periods of time in hopes of expediting the process. The nation’s transportation industry is also facing an unprecedented worker shortage. According to the Labor Department, job openings in the transportation, warehousing, and utilities sector have steadily increased this year and reached 537,000 in August - a 67% increase from February 2020. Older employees have retired or decided to transfer into other industries, and replacements are not forthcoming. As a result, ports lack truckers, dock workers, and other utility driver workers that are essential to the expedient unloading of materials into the United States. State Action: The administration and ports have already taken some actions to address the supply chain backlog to try and improve it, and we anticipate further action when the Legislature returns in January. Earlier this year, GO-Biz launched the California Supply Chain Success Initiative, a partnership with the California State Transportation Agency, the Port of Long Beach, and the CSU Long Beach Center for International Trade and Transportation to engage stakeholders along the supply chain to discuss key challenges and identify creative solutions. This effort, which brought together federal, state, and local leaders, is focused on both short-term and long-term steps to address port congestion, improving collaboration, and exploring policies to remove obstacles and improve the movement of goods. On Wednesday, October 20, Governor Newsom signed Executive Order N-19-21 formalizing efforts already underway to address supply chain shortfalls. The Executive Order directs that within 30 days, the Department of Transportation and the California State Transportation Agency, in collaboration with industry stakeholders, shall evaluate and identify priority freight routes to be considered for a temporary exemption to current gross vehicle weight limits; GO-Biz shall identify non-state sites, including private, locally owned, and federally owned parcels, that could be available to address short-term storage needs; the Department of General Services shall complete its review of state owned property in proximity to impacted ports that may be made available to address short-term storage needs by December 15, 2021 and shall collaborate with other state agencies to expedite leasing for the purpose of storing cargo containers on state-owned parcels; and the California Labor and Workforce Development Agency shall identify potential high road training partnerships to increase education, career technical education, skilled job training, and workforce development opportunities for port workers and other workers across the supply chain. Additionally, the Executive Order directs the California Labor and Workforce Development Agency to announce the membership of the industry panel established by AB 639 (Cervantes, 2020) by December 31, 2021 and convene the panel for its first meeting by March 1, 2022. AB 639 requires that the Labor and Workforce Development Agency and California Workforce Investment Board oversee a stakeholder process to develop recommendations on how to address automation at the Port of Los Angeles and the Port of Long Beach. Attachment B 14.b Packet Pg. 223 1264 Hawks Flight Court #270, El Dorado Hills CA 95762 | 559-288-7296 | www.avenuinsights.com Emerging Projects Agreement: Last week, the U.S. Department of Transportation and Governor Newsom announced a federal-state partnership, dubbed the Emerging Projects Agreement, to identify funding for infrastructure projects at California ports. There is currently an imbalance in the investments in ports in California versus ports on the east coast that receive eleven times more funding from the federal government. $5 billion in loans will be issued to the Long Beach and Los Angeles port authorities in part through two Department of Transportation credit assistance programs: the Transportation Infrastructure Finance and Innovation Act and Railroad Rehabilitation and Improvement Financing. The loans are intended to expedite a network of projects including expanding rail capacity, developing inland port facilities for increased warehouse storage, and highway upgrades. However, these are longer term projects and will do little to alleviate the current backlog. On October 20, President Biden announced an agreement with the Port of Los Angeles to increase operations to 24 hours, seven days per week as a short-term solution. FedEx, Walmart, and UPS also reportedly plan to increase operations to 24 hours. Long Beach officials have even suspended a portion of the city’s municipal code limiting container stacking heights outside the port complex to immediately increase storage capacity within our California ports. The California Business Roundtable, along with a number of statewide business associations, requested that an Extraordinary Session of the Legislature be called for the purpose of repealing, suspending, or reforming state laws and regulations hindering expeditious service at California ports. A group of ten Assembly Republicans, led by Kevin Kiley, echoed that request. Newsom's senior advisor and director of GO-Biz said she'd received the letter and that there would be no state of emergency, however the governor has yet to publicly address whether a special session will be called. Housing Strike Force: This fall, Attorney General Rob Bonta announced the formation of a Housing Strike Force made up of deputy attorneys general with expertise in housing and related matters to work with state agencies and other partners in addressing the housing crisis and to enforce state laws aimed at increasing housing supply and providing housing security. In part, this action came as a result of AB 215 (Chiu, Chapter 342, Statutes of 2021) which provides the Department of Housing and Community Development and the Attorney General with additional enforcement authority for local agency violations of housing laws. Specifically, the Housing Strike Force will: ● Enforce state housing and development laws in the Attorney General’s independent capacity and on behalf of the Department of Justice’s client agencies; ● Enforce tenant rights, mortgage servicing, and other consumer protection laws; ● Issue consumer alerts advising tenants and homeowners on their protections under state and federal law; ● Issue guidance letters to local governments on state housing laws; ● Defend state housing and tenant protection laws from legal challenges; and ● Advocate with the state legislature, federal agencies, and other state agencies to advance a right to housing. As an Assemblymember, Bonta introduced ACA 10, which if passed and approved by California voters, would have declared in the California Constitution that housing is a fundamental human right and is the shared responsibility of both state and local governments. ACA 10 did not move forward, however, AB Attachment B 14.b Packet Pg. 224 Schedule of Meetings Published January 27, 2022 This is a courtesy notice only. Meeting dates, times, and locations are subject to change. Almost all Palo Alto Council and some Standing Committee meetings are cablecast live on Channel 26. If there happens to be concurrent meetings, one meeting will be broadcast on Channel 29. Until further notice, all meetings will be held virtually. Persons with disabilities who require auxiliary aids or services in using City facilities or programs, or who would like information on the City’s compliance with the Americans with Disabilities Act (ADA) of 1990, may contact: ADA Coordinator, City of Palo Alto, 650-329-2550 (voice) or 329-1199 (TDD), ada@cityofpaloalto.org. Listening assistive devices are available in the Council Chambers. Sign language interpreters will be provided upon request with 72 hours advance notice. Please advise the City Clerk's Office (650-329-2571) of meetings or changes by 3:00 p.m. on Wednesdays for inclusion in the following week’s schedule. 1/27/2022 THURSDAY, JANUARY 27 Historic Resources Board Meeting, 8:30 a.m. MONDAY, JANUARY 31 Sp. City Council Meeting, 5 p.m. TUESDAY, FEBRUARY 1 Sp. Finance Committee Meeting, 6 p.m. WEDNESDAY, FEBRUARY 2 Sp. Utilities Advisory Commission Meeting, 5 p.m. THURSDAY, FEBRUARY 3 Architectural Review Board Meeting, 8:30 a.m. SATURDAY, FEBRUARY 5 City Council Retreat, 8:30 a.m. MONDAY, FEBRUARY 7 Sp. City Council Meeting, 5 p.m. TUESDAY, FEBRUARY 8 Policy & Services Committee Meeting, 7 p.m. WEDNESDAY, FEBRUARY 9 Planning & Transportation Commission Meeting, 6 p.m. THURSDAY, FEBRUARY 10 Historic Resources Board Meeting, 8:30 a.m. Human Relations Commissions Meeting, 6 p.m. FRIDAY, FEBRUARY 11 Parks and Recreation Commissions Retreat, 10:30 a.m. MONDAY, FEBRUARY 14 Sp. City Council Meeting, 5 p.m. TUESDAY, FEBRUARY 15 Finance Committee Meeting, 7 p.m. THURSDAY, FEBRUARY 17 City/School Liaison Committee Meeting, 8:30 a.m. Architectural Review Board Meeting, 8:30 a.m. Public Art Commission Meeting, 7 p.m. MONDAY, FEBRUARY 21 City Council Meeting, 6 p.m. (CANCELLED DUE TO HOLIDAY) a Packet Pg. 225