HomeMy WebLinkAbout2022-05-24 Finance Committee Summary MinutesFINANCE COMMITTEE
SUMMARY MINUTES
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Materials related to an item on this agenda submitted to the Finance Committee after distribution of the agenda
packet are available for public inspection in the city’s website at www.cityofpaloalto.org
Special Meeting
May 24, 2022
The Finance Committee of the City of Palo Alto met on this date at the Community
Meeting Room and via virtual teleconference at 9:00 A.M.
Present: DuBois (Chair), Filseth, Kou
Absent: None
ORAL COMMUNICATIONS
None
ACTION ITEMS
1. Discussion on the Fiscal Year (FY) 2023 Budget Wrap-Up and
Recommended FY 2023 Budget including the FY 2023 Municipal Fee
Schedule for City Council Adoption
Administrative Services Director Kiley Nose disclosed the item was a FY 2023
Budget Wrap-Up of Finance Committee (Committee) discussions on May 10 and
May 11 resulting in a recommendation from the Committee to the full City Council
for budget adoption.
Budget Manager Jessie Descamps reported the Committee tentatively approved
three adjustments. Office of Transportation funding for the parking attendant or
Valet Program will be eliminated in FY 2023 in recognition of lower demand for
parking permits and extra capacity in garages and lots. City Manager’s Office
funding for the National Citizen Survey will be added annually rather than
biannually. Annual survey costs are approximately $30,000 dollars. Funding was
included in the FY 2023 Budget as this was the year survey completion was
expected, and staff will include ongoing funding beginning in FY 2024. The
Committee approved the addition of one Program Manager to support business
operations and initiatives in the Utilities Department. Overall, the tentatively
approved adjustments result in a $14,000 dollar savings in Other Funds. There are
currently three items awaiting further discussion in the Parking Lot. Community
Services Department (CSD) funding is included for the Youth Community Services
(YCS) Youth Connectedness Initiative (YCI) and United Nations Association Film
Festival (UNAFF). Amounts presented reflect prior year costs and not a specific
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Finance Committee Special Meeting May 24, 2022
funding level recommended by staff or the Committee. Included in the Parking Lot
is the Planning and Development Services proposal for the Downtown Housing
Plan Grant. Total grant revenues and expenditures are $800,000 dollars, and an
additional $150,000 dollars in consultancy services. Overall actions in the Parking
Lot result in a savings of $90,000 dollars in the General Fund. Staff has included
additional actions for consideration, resulting in a General Fund cost savings of
$55,000 dollars and an All Funds cost of $31.3 million dollars.
Budget Manager Paul Harper continued with the presentation. Proposed
Government Finance Officer Association (GFOA) budget award requirement will
include the budget forecast for two years beyond the next budget year for all
major funds or funds representing 10% or more of the City’s operating budget.
This includes the General Fund, Electric Fund, and Wastewater Treatment Fund for
FY 2023. Statements will be updated for any changes approved through the
budget adoption process and included in the final FY 2023 Adopted Budget
document. Additional adjustments for consideration include additional staffing,
rate adjustment, and realignment of budget estimates to the Utilities Department,
as well as reappropriations for CIP (Capital Improvement Plan). Fiscal
Sustainability Survey results indicate that maintaining basic services, repairing
streets and roads, investing in community assets, enhancing public safety, and
funding affordable housing are the highest priorities. A total of 433 responses were
received between February 15 and May 17, half of which were mailed. Additional
information included were City Auditor recommendations for performance
measures, status of next steps for the Bike and Pedestrian Project, and an
overview for Sustainability/Climate Action Plan (S/CAP).
Ms. Nose noted that there will be a few items scheduled for Council review
between now and the end of June that will potentially impact the adopted budget
or budget brought forward for adoption.
Mr. Harper advised that staff recommended the Committee review the current
budget adjustments to the FY 2023 Proposed Operating and Capital Budgets and
Municipal Fee Schedule in alignment with the work completed by the Committee
on May 10 and 11, 2022.
Chair Dubois suggested a policy discussion regarding how non-profit organizations
are funded on a continuing basis.
City Manager Shikada noted that in parallel with the budget hearings, staff is
working with the City Auditor on a non-profit agreement audit, which will provide
insight into how funding agreements are established, and partnership expectations
created through grants. It may be appropriate for the Committee and Council to
articulate if there is a broader program approach, what will be the basis for taking
these immediate grant recommendations and how grant-making decisions will be
made in the future.
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Finance Committee Special Meeting May 24, 2022
Council Member Filseth asked why YCI and UNAFF would not be part of the
Community Services budget.
Mr. Shikada explained that there is a framework for decisions to be made for how
to allocate funds within the program to specific non-profits. If this were included in
the budget without a program, questions would arise about what the expectations
are, and if it is not a direct entitlement, what performance expectations and
decision-making would be expected periodically.
Chair DuBois believed UNAFF should be part of the Art Fund budget. He asked if
the special transfer of the Art Fund was driven by salary increases and if the funds
were increased to limit the administrative percentage.
Ms. Descamps answered yes, only 20% of the administrative costs can be covered
by the art fees. Administrative costs in the fund are for a Program Manager.
Chair DuBois felt the $140,000 dollars could be used to fund UNAFF. He proposed
making it a policy call if Council wants to support the movie festival as a Palo Alto
movie festival. The City may wish to consider Project Safety Net.
Ms. Nose advised the Operating Budget has a list of Human Services Resource
Allocation Process (HSRAP) contracts. Staff can consider including Project Safety
Net. The former auditor recommends that staff utilize the HSRAP process as an
example for support and management of non-profit organizations.
Chair DuBois asked how the City determines the total amount it would contribute
to HSRAP.
Ms. Nose answered through the budget process.
Director of Community Services Kristen O’Kane remarked that Council allocated
additional one-time funding last year that was expended through several non-
profit awards. Funding for non-profit organizations is always needed in the
community.
Vice Mayor Kou inquired whether the program could participate in the grant
process and receive matching funding from the City if it applied under HSRAP.
Chair DuBois asked about a motion that the Committee suggest Council approve
funding for YCI as additional HSRAP funds and that going forward it be part of the
HSRAP process.
Ms. Nose answered yes. She requested clarification about whether that would be
an allocation of the $50,000 for FY 2023 and any future funding beyond FY 2023
to go through the annual HSRAP process.
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Finance Committee Special Meeting May 24, 2022
Ms. O’Kane answered yes.
Chair DuBois asked how staff felt about UNAFF being funded through the Public Art
Fund.
Ms. O’Kane was unsure. Expenditures from the Public Art Fund come from the
Public Art Commission, which may not be the appropriate process.
Ms. Nose indicated the action was made by the Committee to memorialize ongoing
support that has been provided to the organization previously. Prior support was
for light post banners, and this would memorialize that past practice.
Chair DuBois added that there have been conversations about helping to fund the
festival.
Mr. Shikada specified it would be the actual cash to the organization, in addition to
the existing support.
Ms. Nose indicated that is at the discretion of Council.
Chair DuBois inquired about Council sending a request to the Art Commission.
Ms. Nose remarked the Municipal Code regulates the City’s public art.
Mr. Shikada commented that the Committee and Council’s interest is to provide an
operating subsidy to the organization. He suggested proceeding with that direction
now, and then explore how best to incorporate the subsidy with a Citywide look at
how partnership agreements with the non-profits are constructed going forward.
Chair DuBois requested clarification that the additional funding is separate from
the 1% allocated for art.
Ms. Nose explained the Art Center and art programs run through the General
Fund, and the Public Art Fund is specifically set aside for funds allocated based on
the City’s Public Art Ordinance.
Ms. O’Kane suggested a CSD administration budget rather than merging it with
public art.
Council Member Filseth thought that was sensible.
Chair DuBois asked if the banners were already budgeted.
Ms. Nose advised funding has been coming from contingent accounts.
Vice Mayor Kou asked about the amount.
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Finance Committee Special Meeting May 24, 2022
Ms. Nose answered approximately $10,000 dollars.
Ms. O’Kane explained that the venue is significantly more. Approximately $40,000
is being provided.
Chair DuBois asked whether the $40,000 is paid out of contingency.
Ms. O’Kane indicated it was the value of the space.
Mr. Shikada clarified the $10,000 is actual expense for the banner installation.
MOTION: Chair DuBois motioned, seconded by Council Member Filseth to add for
Council consideration:
1. Allocation of $50,000 to YCS for YCI for FY 2023 and increase and
include request for funding as part of the HSRAP allocation Process
Contract budget amount by $50,000 in FY 2024
2. Allocation of $20,000 to UNAFF, and follow up on the Non-Profit audit
once complete to establish an ongoing process to provide funding for
future Non-Profit funding requests
MOTION PASSED: 3-0
Vice Mayor Kou inquired if approval of the Downtown Housing Grant Program
meant that the funds would be set aside just for that purpose.
Planning and Transportation Director Jon Lait advised the RFP closed that allowed
staff to determine who might be able to work on the project. Despite not receiving
any bids for the Downtown Housing Plan, it has been relaunched and will remain
open for five to six weeks so that firms can submit bids. It is anticipated that the
project will be activated by the end of the year. RFP results have not yet been
disclosed, but Council will have an option to forego the project if the numbers are
higher than expected.
Mr. Shikada felt the Committee should proceed with the project.
Chair DuBois asked what happens if a consultant presents a plan that is not
desired by the Committee and whether the $800,000 must be repaid.
Mr. Shikada answered no, it is a pay-as-you-go (PAYG) contract.
Council Member Filseth asked about constraints.
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Finance Committee Special Meeting May 24, 2022
Mr. Lait indicated there are some specific parameters related to the grant, and the
proximity to Caltrain is one of the factors.
Vice Mayor Kou requested clarification that the City would not be reimbursed for
some of the money if the grant’s requirements are not met.
Mr. Lait advised that upon completion of specified tasks, a reimbursement would
be submitted. If work exceeds the deadline for which the grant expires, no
reimbursement will be possible. Funding would have to be obtained through the
General Fund or through another grant.
MOTION: Chair DuBois motioned, seconded by Council Member Filseth to move
forward with Downtown Housing Plan Grant Recognition and General Fund
Support.
MOTION PASSED: 2-1, Kou No
Chair DuBois inquired about keeping $14,000 from the next 1% for art to balance
out the budget fund.
Ms. Nose believed per the Public Art Code, only a certain percentage of funds
could go towards administrative costs and in doing so that amount would be
exceeded.
Chair DuBois requested clarification that the CPI Cost Adjustment is forecast to
decrease revenue by $100,000 dollars.
Utilities Strategic Business Manager Dave Yuan advised that there are two
corrections in the fiber adjustment. There was a CPI increase of 4.2%, which was
equivalent to approximately $30,000 across the EDF on customers. The second
correction was aligning revenues with the current forecast. This resulted in a net
decrease of $90,000. EDF rate was a promotional rate and only five customers
remain on that rate. The CPI increase was intended to get them to the EDF-3 rate,
which is the market rate for the rest of the customers.
Chair DuBois asked whether Fire Department overtime for training would be
temporary.
Ms. Nose explained that if there is no local facility available for training, the Fire
Department may be required to go to a training facility outside the Palo Alto
jurisdiction and in turn the City would incur overtime for the travel time.
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Finance Committee Special Meeting May 24, 2022
Fire Chief Geo Blackshire agreed.
Chair DuBois asked what would happen if private owners owned the alley and
someone develops a building that blocks the alley.
Mr. Shikada advised there is a utility easement and blocking could be prevented.
Any development plan would need to accommodate improvements to maintain
that access.
Chair DuBois asked if there was a Pension Trust Reserve policy question for
Council about following the Asset Liability Management (ALM) studies.
Ms. Nose explained that it is a policy call on how to determine and what guides the
lower discount rate for proactive funding. The current proposal only recommends
allocating 50% of what it would take to achieve $5.3 million dollars.
Chair DuBois felt it would be good to convert the partial payment to an actual
percentage.
Ms. Nose agreed. The Committee has options to keep funds in the reserve, and
recommend it remain to be revisited by City Council during 2023 for formalization
of what the new discount rate would be, recommend liquidating the reserve, or
allocate funds to all departments and execute.
Council Member Filseth requested clarification that 2% would be earned if funds
remain in the reserve.
Ms. Nose answered yes, that was correct.
Chair DuBois asked if the report comes out every four years.
Ms. Nose indicated the ALM study occurs every four years and the Pension Funding
Policy requires staff to return every three years.
Chair DuBois asked whether there was one consulting company.
Ms. Descamps answered multiple. It is a survey of multiple experts on projections
for market returns.
Chair DuBois supported including an interest rate not yet determined for this year
and placing it in the trust.
Vice Mayor Kou agreed.
Ms. Nose advised that staff would liquidate the reserve and recommend
appropriation of funds across the department.
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Finance Committee Special Meeting May 24, 2022
Chair DuBois inquired whether the 90,000 documents consisted of those in the
document retention system.
Chief Communications Director Meghan Horrigan Taylor explained that the 90,000
documents are existing documents uploaded to the website, which could include
unspecific pages of reports, annual police reports, or other similar PDFs. It is
separate from the Document Retention Program.
Chair DuBois indicated the Committee should capture some of the discussion from
the May 10 and 11 meetings regarding the recruiting process, number of people
and openings per department, and funding for recruiting and staffing.
Vice Mayor Kou suggested highlighting the CIP and large projects in the Utilities
Department.
Chair DuBois asked when the Fiscal Sustainability results will be available.
Ms. Nose advised that staff expects an action item on Council’s Agenda that will
provide results from the round three statistically significant poll on June 13. The
draft ordinance for Council review based on Committee and Council actions on the
potential tax measures to-date, as well as some final analyses are anticipated
soon.
MOTION: Council Member Filseth moved, seconded by Vice Mayor Kou to
recommend the City Council:
1. Adopt of the FY 2023 Operating and Capital Budgets and Municipal Fee
Schedule, amended by:
a. Allocation of $50,000 to YCS for YCI for FY 2023 and increase
and include request for funding as part of the HSRAP allocation
Process Contract budget amount by $50,000 in FY 2024
b. Allocation of $20,000 to UNAFF, and follow up on the Non-Profit
audit once complete to establish an ongoing process to provide
funding for future Non-Profit funding requests
c. Move forward with Downtown Housing Plan Grant Recognition
and General Fund Support
d. Reduce the $1.3 million Pension Trust Reserve and allocate the
$1.3 million cost across the City’s General funds in order to
collect the funding to transfer $1.3 million to the 115 Pension
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Finance Committee Special Meeting May 24, 2022
Trust Fund in FY 2023 and refer discussion and determination of
the appropriate rate of proactive funding.
2. Approve the FY 2023-2027 Capital Improvement Plan, amended by
a. Actions outlined in this report and approved in the wrap-up
discussion.
MOTION PASSES 3-0
FUTURE MEETINGS AND AGENDAS
ADJOURNMENT The meeting was adjourned at 2:40 PM