HomeMy WebLinkAboutStaff Report 11330
City of Palo Alto (ID # 11330)
City Council Staff Report
Report Type: Action Items Meeting Date: 6/22/2020
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Summary Title: Adoption of FY 2021 Budget, Municipal Fees, and Municipal
Code Change
Title: PUBLIC HEARING: Adoption of Budget Ordinance for Fiscal Year 2021,
Including Adoption of Operating and Capital Budgets and Municipal Fee
Schedule; Adoption of an Ordinance Amending Section 2.04.360 of the Palo
Alto Municipal Code to Allow Council Members a Salary Waiver Option
(FIRST READING: May 26, 2020 PASSED: 7-0); and Review and Accept the June
30, 2019 Actuarial Valuation of the Palo Alto’s Retiree Healthcare Plan and
Funding Strategy
From: City Manager
Lead Department: Administrative Services
Recommended Motion
Staff recommends that the City Council:
1. Adopt the Fiscal Year 2021 Budget Ordinance (Attachment A), which includes:
a. City Manager’s Fiscal Year 2021 Proposed Operating and Capital Budgets, previously
distributed at the April 20th City Council Meeting (Attachment A, Exhibit 1)
b. Amendments to the City Manager’s Fiscal Year 2021 Proposed Operating Budget
(Attachment A, Exhibit 2)
c. Amendments to the City Manager’s Fiscal Year 2021 Proposed Capital Budget
(Attachment A, Exhibit 3)
d. Allocated Charge Amendments to the City Manager’s Fiscal Year 2021 Proposed
Operating and Capital Budgets (Attachment A, Exhibit 4)
e. Fiscal Year 2021 City Table of Organization (Attachment A, Exhibit 5); and
f. Fiscal Year 2021 Municipal Fee Changes (Attachment A, Exhibit 6)
2. Adopt the Ordinance (Attachment E) Amending Section 2.04.360 of the Palo Alto Municipal
Code to Allow Council Members a Salary Waiver Option. A regular majority vote is required to
approve this ordinance which becomes effective 30 days after this second reading and final
adoption.
3. Accept the Fiscal Year 2021 – 2025 Capital Improvement Plan.
4. As recommended by the Finance Committee at the May 5, 2020 meeting (CMR 11284), accept
the June 30, 2019 biennial actuarial valuation of Palo Alto’s Retiree Healthcare Plan and approve
full funding of the Actuarial Determined Calculation (ADC) for Fiscal Year 2021 and Fiscal Year
2022 using a 6.25% Discount Rate for the calculation (Attachment B).
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Executive Summary
This memorandum summarizes changes to the City Manager’s Fiscal Year 2021 Proposed
Budget through Budget Hearings with the City Council and brings forth refined actions to revise
the Fiscal Year 2021 Proposed Budget for the City Council review and Adoption of the FY 2021
Operating and Capital Budgets as well as the FY 2021 Municipal Fee Schedule and all the
supporting necessary documents for formal adoption by the City Council such as the FY 2021
Budget Ordinance and Table of Organization.
Overall, the City’s General Fund is recommended to have $197.0 million in revenues and $197.0
million in expense, a balanced budget for FY 2021. These funding levels reflect a nearly 20
percent reduction from the FY 2021 Proposed Budget (released on April 20) and a 15 percent
reduction compared to the FY 2020 Adopted Operating Budget. The City’s Capital Improvement
Plan reflects a $300.1 million FY 2021 budget, and a $774.6 million plan over the five-year CIP
(FY 2021- FY 2025). Of this, the General Capital Fund FY 2021 budget reflects expected
expenses of $174.4 million and $298.6 million over the five-year CIP. Overall, this includes a
reduction of 74 full time staff and the equivalent of 26.18 FTE part-time staff resulting in a
workforce of 960 full time positions and 81.1 (FTE) part-time positions. The General Fund will
remain with staffing of 512 full time positions (a reduction of 62) and the equivalent of 55.6 FTE
in part-time staffing (a reduction of 25.7 FTE).
On May 4, the City Council provided direction to staff to assume a more conservative revenue
estimate reflecting a loss of $39 million in General Fund tax revenues in FY 2021, reflecting on
the severity of the current public health emergency and its impacts on the City’s financial
situation. In a series of public hearings, the City Council reviewed the FY 2021 Proposed
Operating Budget along with City Manager’s Report #11322, #11376, and other materials and
provided tentative approvals, changes, and areas for further follow up. Staff has compiled all
the feedback gained, updated for current changes that have occurred since May 26, and
prepared all necessary documentation for the City Council adoption of the recommended FY
2021 budget.
The unprecedented circumstances of this extended public health emergency forced the City to
take a hard look at our operating and capital budgets and the FY 2021 budget reflects tough
choices that we would prefer not to be outlining. Service impacts are unavoidable when more
than 60 percent of the City’s General Fund budget is attributed to the outstanding workforce
delivering the City’s services every day. The City has been forced to prioritize essential services
and pare back discretionary services. Significant service delivery impacts include but are not
limited to changes in the space available at the Cubberley facility as a result of a potential new
lease agreement; changes in operating hours and program availability at Community Centers
including increases in fees to aid in cost recovery levels; reduce Children’s Theatre productions;
reduction in library hours across the 5 library system; reduction in police patrol staffing and
special teams including investigations and traffic; implementing a brownout flexible staffing
model for fire services resulting in reduced capacity when staff is out on leave; elimination of
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shuttle services; restructuring of the Residential Preferential Parking Permit Program (RPP): and
deferral of capital investments.
However, this budget ensures that the City continues to proactively pay for long term liabilities,
continues capital investments in our most critical infrastructure, provides resources for the City
to successfully adapt from ‘shelter in place’ to future service delivery models, and establishes
funding to ensure those service delivery transitions. Specifically, this budget ensures the City
will focus on maintaining outdoor recreation and open space preserves providing the highest
value to the community for the duration of the COVID-19 pandemic when outdoor options are
critical during this time. Sworn police officers will focus on patrol and other collateral duties,
while administrative procedures are completed through more cost effectively civilian staffing.
All five libraries will remain open on reduced schedules - three of the five libraries will operate
as “neighborhood” libraries (open 3 days a week) and two libraries will operate as “full-service”
libraries (open 6 days a week). The City will support resident and the business community
through minimal to no rate increases in various utility enterprise fees.
Based on the most current information and status of parallel activities with the adoption of
utility and public works enterprise rates and ongoing conversations with our labor groups,
additional adjustments are included in this budget. Most significantly, this budget reflects
savings of $2.3 million in the General Fund in recognition of compensation reductions for
Management/ Professional employees, a decrease in expected savings due to a change in the
recommended concessions from a 15 percent concession to a 10 percent concession. This
change is due to the current status of other labor negotiations and the leadership managers
continue to provide in stepping forward with these concessions. It is impractical operationally
to implement the full concession, specifically the 26 days of furlough) as originally proposed. As
such, balancing actions are necessary to offset this and are recommended in a reduction in the
FY 2021 budgeted transition costs.
Lastly, this report brings forward:
• An ordinance for the City Council approval that would allow Council Members to waive their
salary. This requires two readings, and this item serves as the second and final of those required
readings.
• A biennial actuarial valuation of Palo Alto’s Retiree Healthcare Plan and annual Actuarially
Determined Contributions (ADC) for Fiscal Years 2021 and 2022 for approval as recommended
unanimously by the Finance Committee on May 4, 2020.
The report is organized by the following sections:
• Fiscal Year 2021 Budget Balancing and Final Recommended Changes: A summary of the budget
balancing process including major changes approved by the City Council and additional
recommended adjustments from staff. This is organized by fund type beginning with Citywide,
General Fund, General Capital Fund, Enterprise Funds, Internal Services Fund, Special Revenue
Funds, and Capital Reappropriations.
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• Table of Organization: A summary of additional changes to the Table of Organization after the
version released April 20, 2020.
• Municipal Fee Schedule: A summary of the changes recommended in the City Manager Report
#11190 FY 2021 Proposed Municipal Fee Schedule.
• Other Post-Employment Benefits (OPEB) Actuarial Valuation: This report details Palo Alto’s Retiree
Healthcare Plan and Annual Actuarially Determined Contributions (ADC) for Fiscal Years 2021 and
2022.
• Fiscal Year 2021 Rate Changes (various utilities such as electric): A brief overview of the rate changes
reviewed by the Utilities Advisory Commission and Finance Committee and the final decision the
City Council made in May 2020; each of these rate changes are included in the FY 2021 budget
assumptions. This section references those changes for informational purposes only; a separate
report recommending final rate changes will be considered concurrently by the City Council on June
22, 2020.
• Recommended Ordinance: Councilmember Waiver of Compensation: This is the second reading of a
municipal code change that would allow a councilmember to elect to waive their right to
compensation.
• Salary Schedules: A description of all compensation plans and the amendments in order to align with
the recommended adjustments in the FY 2021 Budget. This section references those changes for
informational purposes only; a separate report recommending final rate changes will be considered
concurrently by the City Council on June 22, 2020.
• Review of Referral Items from the Full City Council: This report details a list of areas that the City
Council by majority vote, approved for additional staff work as a result of discussions from the FY
2021 budget hearings. These are areas identified for deeper analysis or alternative funding
strategies to be explored over the course of the next fiscal year.
• Additional Informational Items: Additional information regarding capital reappropriations and the
Planning and Transportation Committee review of the CIP.
• Attachments: Attached to this report are a number of documents as outlined and referenced
throughout the recommendation language and the report. In addition, links to all the materials
presented throughout the budget process to the City Council such as staff reports, At Places
Memorandums, presentations made during the budget hearings, and transcripts from City Council
Budget Hearings are included.
Not included in this CMR is the approval of the GANN Limit. This is transmitted separately for
City Council consideration on June 22, 2020.
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Background
Per the Municipal Code, the City Manager is charged with proposing a budget that provides a
clear and complete financial plan for all City activities proposed for the coming budget cycle, or
fiscal year. The Fiscal Year (FY) 2021 Proposed Operating and Capital Budgets were transmitted
to the City Council on April 20, 2020. These documents represent the planned expenditures and
revenues for FY 2021 for the various fund types that constitute the City’s Budget: General Fund,
Capital Fund, Enterprise Funds, Internal Service Funds, Special Revenue Funds, and Debt Service
Funds. The budget documents contain an overview section with descriptions of each of these
fund types and detailed information of the revenues and expenses for each fund as well as for
each individual department.
Throughout the month of May, the City Council conducted budget hearings to review the
Proposed Operating and Capital Budgets and revise projections for revenues and expenses to
align with expected impacts resulting from efforts to contain COVID-19. After reviewing
anticipated revenue impacts and directing that revenue estimates be lowered by $39 million in
the General Fund as part of the May 4, 2020 City Council Meeting, the City Council reviewed
actions to align expenses with those lower revenues and resultant service delivery impacts. The
City Council went through the Proposed Operating Budget department by department and fund
by fund; the City Council reviewed the Proposed Capital Budget in the respective Enterprise
Funds as well as by project category in the General Capital Fund. These Budget Hearings were
open to the public and provided a venue for the City Council to amend the proposed budget.
Significant public comment was received as part of the Budget Hearings, via email to the City
Council, and as a result of an online survey. The City Council also discussed utility rate changes
and various municipal fee changes. During these discussions, changes were also brought
forward by the staff, culminating in CMR 11376 which detailed all recommended amendments
through May 26, 2020.
Adoption of the City Manager’s Fiscal Year 2021 Proposed Operating and Capital Budgets and
Fiscal Year 2021 Municipal Fee Schedule, including the amendments summarized in the FY 2021
Budget Wrap-up Memorandum, will represent the ratification of the amendments that were
approved by vote through the Budget Hearings. These amendments include all changes to the
Municipal Fee Schedule and the Table of Organization.
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Discussion
FISCAL YEAR 2021 BUDGET BALANCING AND FINAL RECOMMENDED CHANGES
At the Budget Wrap-up hearing on Tuesday, May 26 the City Council acted on many of the
items that had arisen through the earlier budget hearings leaving only 2 topics in the “short-
term parking lot” for consideration on June 22, 2020 as part of budget adoption. The
cumulative impacts of the actions taken by the City Council through May 26 with some
revisions by staff due to the ongoing discussions with our labor unions are outlined in Table 1.
The General Fund is shown on the left side of the table and All Funds (including Internal Service
Funds) is seen on the right side of the table. These changes are detailed by fund by department
on Attachment A Exhibit 2, changes to the FY 2021 Operating Budget and Attachment A, Exhibit
3 changes to the FY 2021 Capital Budget.
Table 1: Changes from FY 2021 Proposed Budget released April 20, 2020
Revenues Expenses FT FTEs PT FTEs Revenues Expenses FT FTEs PT FTEs
Citywide Proposed FY 2021 Budget, Released April 20, 2020 $241,509 $238,801 573.68 81.31 $755,846 $818,869 1,033.85 106.32
Adjustments to Proposed Budget as released
Revenue Adjustments
City Council Requested Major Tax Revenue
Realignment Scenario C (CC May 4, 2020)(38,794) (38,794) - - -
Other Economically Sensitive Departmental
Revenue (5,000) (5,000) - - -
$197,715 $238,801 573.68 81.31 $712,052 $818,869 1,033.85 106.32
Adjustments by Service Area
Neighborhood, Community & Library Services (299) (4,861) (16.10) (21.02) (299) (4,874) (16.10) (21.02)
Public Safety 1,684 (7,257) (32.27) (2.28) 1,684 (7,271) (32.40) (2.28)
Planning & Transportation (2,127) (3,267) (7.30) (1.44) (1,753) (3,279) (7.30) (1.44)
Infrastructure & Environment - (571) (0.20) - (5,013) (4,159) (8.15) (0.48)
Internal Services/Strategic Support - (1,397) (5.90) (0.96) (2,506) (3,775) (10.40) (0.96)
Citywide Balancing Solutions (24,475) - - (2,019) (25,761) - -
(44,536) (41,828) (61.77) (25.70) (9,906) (49,119) (74.35) (26.18)
-18.4%-17.5%-10.8%-31.6%-1.3%-6.0%-7.2%-24.6%
$196,973 $196,973 511.91 55.61 $702,146 $769,750 959.50 80.14
Net Surplus/(Deficit)$0
General Fund All Funds (w/ Internal Service Funds)
SUBTOTAL CHANGES FROM FY 2021 PROPOSED BUDGET
Citywide Revenue and Expenses (after May 26th CC Discussion)
Table 1 (above) shows the cumulative impacts of the actions taken throughout the budget
hearings. It incorporates the actions taken by the City Council as part of the budget wrap-up on
May 26.
Overall, before the City Council is a FY 2021 budget of $197 million in revenues and expenses in
the General Fund, with staffing of 512 full time positions and the equivalent of 55.6 FTE in part-
time staffing. All funds, unadjusted for transfers and internal service funds is a FY 2021 budget
of $770 million, with staffing of 960 full time positions and the equivalent of 80.1 FTE in part-
time staffing. These levels are significantly below the FY 2021 baseline budget, released on
April 20, 2020 which reflected the City’s financial forecast prior to the current public heal
emergency (COVID-19).
During the most recent budget wrap-up hearing on May 26, the City Council addressed all
remaining items in the short-term parking lot, which was extensively discussed as part of CMR
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11376 apart from two items. A brief summary of the actions they took to address the items in
the short-term parking lot follows below. Items that the City Council voted to revisit as part of
the Budget Adoption hearing are detailed at the beginning of the list, and items that the City
Council voted to incorporate into the Budget at wrap-up follow those items.
Outstanding Items for City Council Review & Action
Strategy to manage attrition in Police and Fire – The City Council voted to revisit funding to
manage attrition in the public safety departments (Police and Fire) as part of the Budget
Adoption on June 22. The Police and Fire budgets reflect the elimination of 21 sworn positions
necessary to balance the budget (one of these position reductions is outlined in the FY 2021
Proposed Operating Budget released on April 20,2020, the remaining 20 are outlined in
Attachment A, Exhibit 2 or Attachment A, Exhibit 5 summarizes all position changes in the Table
of Organization). Of the 21 sworn positions, 7 positions are currently vacant and the balance of
16 positions are filled and would require the layoff of recently hired police officers and
firefighters. Sworn personnel are required to be laid off in accordance with union rules, which
means those with the least seniority will be laid off based on hire date. It typically takes over
one year to train for police and fire sworn positions to be fully operational. As such, the City has
invested a significant time and hundreds of thousands of dollars to hire, equip and train the
sworn personnel who would be lost to layoffs. Police and Fire departments typically experience
turnover from separations and retirements, which result in vacant positions throughout the
year.
If the typical attrition in Police and Fire could occur for an additional six-month period, the City
would hope to avoid layoffs for these recently hired employees. Based on this six-month
period, staff estimates that managing separations through attrition could cost between
$500,000 and $1.5 million, depending on the timing of attrition in the six-month period. These
costs are currently not included in the recommended balancing strategy and would require an
action from the City Council to be added.
Both the Fire Chiefs Association (FCA) and the International Association of Fire Fighters (IAFF)
have reached, with a combination of a deferral of general wage increases as well as step
freezes, agreement to provide sufficient funding of a six-month attrition ramp. This means that
any separation of filled fire-fighter positions will be deferred until December 31, 2020 if staffing
levels necessitate it. Therefore, with the approval of this mutual agreement, no further
budgetary action is necessary to address a six-month attrition period for firefighters. At the
time of the writing of this report, the police labor unions were still voting and therefore
concessions savings to provide funding for an attrition ramp remains unknown.
Funding for KZSU – The City Council voted to revisit funding options for KZSU broadcasts as part
of the Budget Adoption hearing on June 22. This remains unfunded in this FY 2021 budget.
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Items in the Parking Lot incorporated into Budget through motions made at wrap-up
Revisit funding for the Transportation Management Association (TMA) – The City Council voted
to lower the funding for the Transportation Management Association from $750,000 to
$453,000 (a decrease of $197,000) in the University Avenue Parking Fund to align with the
funding needs of the TMA in FY 2021 and reallocate this funding to support business during this
public health emergency.
Revisit funding for City Council minutes transcription ($35,000) – The City Council voted to
restore funding of $35,000 for City Council minutes transcription.
Revisit funding for cost of printing City Council materials ($35,000) - The City Council voted to
restore funding of $35,000 for City Council printed meeting materials.
Revisit funding for YCS Youth Connectedness Initiative ($50,000) - The City Council voted to
restore an additional $25,000 to the YCS Youth Connectedness Initiative to reach the previous
funding level of $50,000.
General Fund
The General Fund proposed budget reflects reductions of $41.8 million in expenses to offset
projected revenue losses over the coming fiscal year.
These actions are the culmination of the difficult work completed by the City Council during the
month of May, when on May 4the City Council chose a conservative scenario for financial
planning of the FY 2021 budget. Based on our most current data as reported to the City Council
on June 16, as part of the 3rd Quarter Financial Report and Recommended FY 2020 budget
actions due to COVID-19, it is expected that these revenues may be in line with experience in FY
2021. Additional details can be found here: CMR #11328
The current FY 2021 budget does not rely on use of General Fund reserves with the exception
of specific restricted reserves such as the Development Center Fees. As discussed with the City
Council, use of reserves in FY 2020, the current year, of $11.7 million are expected to bring the
Budget Stabilization reserve to $33.0 million June 30, 2020. The reductions are intended to be a
two-year strategy to assist in bridging the gap as a result of the current fiscal crisis caused by
the public health emergency.
The balancing solutions included in this FY 2021 budget seek to address funding needs across
the organization. They also seek to balance the City’s liabilities and investments. We continue
to explore additional cost containment through continuing a hiring freeze and freezing all
nonessential travel, eliminating current vacancies (described below in the service impacts
section) and reducing future vacancies through attrition, and/or implementing furloughs with
corresponding service reductions such as reduced walk-in office hours. To the extent the City is
successful in finding new savings through any of these strategies, some of these service impacts
could be reinstated.
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This budget ensures that the City continues to proactively pay for both the current pension and
Other Post-Employment Benefits (OPEB) liabilities (assuming lower discount rates of 6.2
percent for funding levels), continues capital investments into our most critical infrastructure
projects, provides resources for the City to successfully adapt from ‘shelter in place’ to future
service delivery models, and establishes funding to ensure those service delivery transitions.
Recommended Additional Changes
Limited changes are recommended from the proposed budget as reviewed by the City Council
and tentatively approved on May 26, 2020. Of note, the May 26 budget recognized savings
associated with compensation reductions for the Management and Professionals Group, an
unrepresented bargaining unit with employees across the organization. It recognized a 15
percent compensation reduction, anticipated to generate $3.5 million in savings in the General
Fund and approximately $5.4 million in all funds. While the City continues to work with its
represented bargaining groups to proactively address and mitigate potential service delivery
impacts and adverse personnel impacts, the City and Service Employee International Union
(SEIU) its largest unit, were unable to reach agreement. Therefore, the practicality and ability
to implement the proposed 15 percent reduction is no longer viable. This final budget
recognizes a 10 percent compensation reduction in the management unit. In order to restore
these costs, it is recommended that we reduce the funds set aside for ‘Implementation Costs
Associated with Balancing Strategy’ from $2.08 million to $1.06 million. There is no impact as a
result of this as staff works to reduce the number of layoffs and therefore corresponding
transition costs.
Budget Stabilization Reserve
This FY 2021 budget does not recommend a draw from the Budget Stabilization Reserve as
forecasted for June 30, 2020. It does reflect a change from the FY 2021 Baseline budget which
initially reflected a contribution to the BSR of $2.7 million. Initially, the FY 2021 baseline budget
reflected the difficult and diligent financial management that the City Council has demonstrated
and reflected revenues exceeding expenses and the difference represented a contribution to
the BSR. With the expected loss in revenues in FY 2021, this is no longer the case and
Attachment A, Exhibit 2 reflects this change. Overall, as reported to the City Council on June
16, 2020, the BSR is expected to be reduced by $11.7 million to $33 million in FY 2020. This is
below the City Council targeted range of 15 percent to 20 percent of General Fund budgeted
expenses and is at approximately 14 percent in FY 2020. However, with no expected change
from that $33 million figure as part of this FY 2021 budget, this BSR is 16.8 percent of the FY
2021 budgeted expenses. This is within the targeted range of 15 to 20 percent, although it
does remain below the City Council goal of 18.5 percent by $3.5 million.
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Internal Service Funds
Various adjustments are recommended in internal services funds to reflect both service level
adjustments as well as citywide adjustments in order to assist in the balancing of the General
Fund.
Proactive Funding of Long-Term Liabilities: The City has made great strides in continuing its
value of fiscal sustainability. With two separate trusts, one for pension liabilities and one for
other post-employment benefit liabilities (OPEB), the City is actively working to pay the full
actuarial determined contribution and more annually. The recommended actions in this
balancing strategy realize savings in lower OPEB costs as a result of the most recent actuarial
study while reducing the discount rate by 25 basis points.
Reduce Internal Service Fund Reserve/Balances: This action reduces allocated charges
throughout the organization to Internal Services Funds, including the Information Technology
Fund and the General Liability Fund. This will result in decreases in accumulated fund balance in
the Internal Service Funds and will increase the associated risk in the respective Internal Service
Funds.
Departmental Service reductions: Information Technology department reductions in
Management staffing; reduce application maintenance, support and replacement services; and
eliminate training. This will result in decreased response time for internal work orders and
delays in projects support and management across the organization. Public Works department
will defer vehicle replacements for one to two years.
Special Revenue Funds
Community Development Block Grant (CDBG) Alignment (CARES Act Funding)
This action recognizes revenues associated with a grant received from the Coronavirus Aid,
Relief, and Economic Security Act (CARES Act) in the CDBG Fund, offset by a corresponding
increase in expenses. This funding will be used for rent relief, food assistance, and COVID
testing and equipment as outlined in the revised funding plan approved by the Finance
Committee on May 5, 2020 (CMR 11148).
Various Parking Funds
As a result of the recommended changes in various parking programs, specifically the changes
to the Residential Preferential Parking program (RPP), revenue and expense adjustments are
recommended to align with the Staff Report 11322 and accompanying at-places memo, as
approved by City Council on May 13, 2020. This action requires significant changes to the RPP
program including a proposed transition to License Plate Reader (LPR) enforcement and virtual
permitting, a policy change to no longer provide a first permit free to residents (with limited
exceptions), as well as other program updates such as the department's work to fix the 'no re-
parking' signage issue. These programmatic changes were recommended to allow the RPP to
return the subsidy to the GF and remain solvent.
Corresponding Municipal Fee Schedule adjustments are recommended to reflect the policy
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change to no longer provide the first annual residential parking permit free, although the
annual cost of such permits is not recommended to change in FY 2021.
In the Downtown Parking Permit Fund, reduced funding to the Palo Alto Transportation
Management Association (TMA) from the baseline FY 2021 proposed level of $750,000. This is
consistent with City Council direction approved on May 26, 2020 and with the updated funding
request from the TMA on May 21, 2020. This savings is reallocated to be used to support city-
wide business recovery as a result of impacts from COVID-19.
Capital Funds
The City’s Capital Improvement Plan reflects a $300.1 million FY 2021 budget, and a $774.6
million plan over the five-year CIP (FY 2021- FY 2025). Of this, the General Capital Fund FY 2021
budget reflects expected expenses of $174.4 million and $298.6 million over the five-year CIP.
As part of the budget hearing process, the City Manager and Director of Public Works reviewed
all General Fund projects in the proposed CIP, and confirmed that with the reduced General
Fund transfer, the remaining funding levels reflect investment in essential infrastructure. Based
on this review, the revised proposed CIP provides a minimal while responsible investment in
the City’s essential infrastructure with several specific objectives:
- Reduce carryover funding to “keep up” spending on essential infrastructure rather than
fall behind and require new funding sources or levels to “catch up” in upcoming years;
- Position shovel-ready projects to take advantage of the favorable construction market
pricing typical of a recession;
- Minimize near-term funding of discretionary projects; and,
- Ensure a steady flow of projects that minimizes peaks and valleys in project delivery
staffing needs, as this would reduce efficiency and introduce bottlenecks in productivity.
In total, the City Council tentatively approved reducing the transfer from the General Fund to
the Capital Improvement Fund in Fiscal Year 2021 by $2.6 million. Of this amount, $1.6 million
was allocated for the Section 115 Pension Trust (PARS) Fund, and $1.0 million to restore
services for the Police and Community Services Departments, using a 60% and 40% allocation,
respectively. Specific project adjustments can be found in Attachment A, Exhibit 3 for specific
adjustments
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Capital Reappropriations
Because of the October 2014 change to the Municipal Code, City Council authorization is now
required for reappropriation of funds for capital projects from one fiscal year to the next. The
FY 2021 budget process continues this procedure with the FY 2021 Proposed Capital Budget
including approximately $64.3 million in reappropriated funds for project expenditures across
all funds. In the time since the FY 2021 Proposed Budget figures were developed (early spring of
2020), departments have re-reviewed current year estimates and the reappropriation amounts
built into the proposed Capital Improvement Plan (CIP). Additional reappropriation adjustments
are recommended as part of this wrap-up memorandum to update the FY 2021 Capital Budget
with current, more refined estimated activity levels in Fiscal Year 2020.
Cumulatively, this re-review of projects has resulted in staff's recommendation to increase the
Fiscal Year 2021 Capital Budget by a net total of $23.7 million, from $288.7 million to $312.4
million, and are recommended. In total, reappropriations of an estimated $88.0 million are
above those assumed in the FY 2020 Adopted Capital Budget of $71.4 million and are outlined
for additional information in Attachment C. Adjustments, outlined by project in Attachment A,
Exhibit 2, are combined with adjustments previously outlined to reprioritize project funding and
timelines in the Capital Budget and the five-year CIP as a result of reductions in the transfer
from the General Fund and lower overall Transient Occupancy Tax (TOT) revenues dedicated by
Council for infrastructure improvements.
These adjustments ensure that funds will available at the onset of Fiscal Year 2021 to continue
infrastructure improvement work across the City and address critical “keep up” work while
minimizing the increase to a “catch-up” backlog that would need to be addressed in future CIP
planning. T
TABLE OF ORGANIZATION
There are significant staffing changes recommended in this budget and therefore impacts to
the Table of Organization. An updated Table of Organization is included as Attachment A,
Exhibit 5. This table does denote where positions are recommended to be frozen as well as
ones that are recommended for elimination. Position freezes recommended in the FY 2021
Adopted Operating Budget have been de-funded in FY 2021 and are identified in the Table of
Organization with “(Freeze)” following the job classification title. Job classifications impacted by
freezes are summarized in two rows, one to reflect the total FTE authorized (less freezes) and
one to reflect the total FTE freezes. These freezes are different than the City-wide hiring freeze
in that these positions have been actively defunded in FY 2021.
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MUNICIPAL FEE SCHEDULE
On May 12, 2020, the City Council reviewed the FY 2021 Proposed Municipal Fee Schedule and
tentatively approved it as outlined in City Manager’s Report #11190. In addition to that report,
the City Council reviewed the impacts of various proposed changes in the delivery of services
and most specifically, reviewed the plan for the reopening of the Junior Museum and Zoo (JMZ)
as outlined in City Manager’s Report #11222, and further amended by the At Places
memorandum released on May 12, 2020 which can be found here. As a result of the
recommended changes in cost recovery of various Community Service programs and discussed
as part of the City Council’s direction to explore funding through additional cost recovery
and/or partial funding for various Community Services programs, a new fee and a few fee
revisions are recommended. The changes outlined in Attachment A, Exhibit 6 are the summary
of all changes recommended changes as reviewed by the City Council on May 26, 2020.
OTHER POST-EMPLOYMENT BENEFITS (OPEB) ACTUARIAL VALUATION
On May 4, 2020, the Finance Committee unanimously approved the June 30, 2019 actuarial
valuation of Palo Alto’s Retiree Healthcare Plan, and recommend 6.25 percent discount rate to
be used in the calculation of the Actuarial Determined Contribution (ADC), and approve full
funding of the annual ADC for Fiscal Year 2021 and Fiscal Year 2022. Biannually an actuary firm
which provides an actuarial report detailing the latest status of the City of Palo Alto’s Retiree
Healthcare plans for employees and retirees. The analysis is used to determine the City’s retiree
healthcare liability and the annual ADC to the trust. In addition, the report details funding
status, results of assumptions such as discount rate (DR), healthcare plan premiums, and
projected future healthcare costs. Staff has incorporated the results of this actuarial valuation
into this FY 2021 Budget. The FY 2021 Budget includes $16.0 million for Retiree Healthcare
based on the ADC. For full details, refer to City Manager Report #11284).
FISCAL YEAR 2021 RATE CHANGES (VARIOUS UTILITIES SUCH AS ELECTRIC)
Through the City Council’s discussions of FY 2021 rate adjustments in the Enterprise Funds, the
City Council voted to approve the following rate adjustments. Final adoption of these are
recommended as part of a separate report, also to be considered on June 22, 2020 by the City
Council.
• 0% rate change for Wastewater (recommended by Utilities Advisory Commission (UAC)
and Finance Committee);
• 0% rate change for Water (recommended by UAC and Finance Committee);
• 2.5% CPI increase for Fiber (recommended by UAC and Finance Committee)
• 0% rate change for Electric (recommended by Finance Committee)
• 0% rate change for Refuse
• 2.5% CPI increase for Stormwater (recommended by Finance Committee)
• 2.0% rate increase for Gas (a reduction from the Finance Committee recommendation
of 3%)
Due to the COVID-19 pandemic, Council aimed to provide economic relief for residential and
commercial customers by directing staff to keep rates flat without compromising the safety and
City of Palo Alto Page 14
integrity of the utility systems. pandemic, Council aimed to provide economic relief for
residential and commercial customers by directing staff to keep rates flat without
compromising the safety and integrity of the utility systems.
Council approved of the 2.5 percent CPI increase for Fiber to enable the City to expand the dark
fiber network for new commercial and residential customers. Consistent with the 2017 Storm
Water Management Fee ballot measure, Council also approved the 2.5 percent CPI increase for
Stormwater to keep fund revenues consistent with inflationary cost increases and to provide
sufficient funds for planned Stormwater Management capital and operating expenditures.
Council approved a 2.0 percent increase for Gas to enable continuation of the cross-bore safety
inspection program and PVC gas main replacement project.
RECOMMENDED ORDINANCE: COUNCILMEMBER WAIVER OF COMPENSATION
In response to the significant budgetary impacts and resource constraints that the City is
currently facing, some Councilmembers have inquired if they could stop receiving their City
salary during the crisis. Currently, the Municipal Code section 2.04.360 mandates a salary of
$1,000 per month for Councilmembers. To address Councilmembers’ inquiries, staff
recommend the amendment provided as Attachment E to this report, which would add
language allowing Councilmembers to voluntarily waive part, or all, of their salary in line with
general state law. Since there are no changes proposed to the amount of Councilmember
salaries, this ordinance would take effect 30 days after the second reading and final adoption.
SALARY SCHEDULES
In addition to the approval of the Table of Organization, the changes in the Fiscal Year 2021 City
Manager’s Budget result in amendments to the City’s employee group’s salary schedules and
memorandum of agreements or contracts. These reflect changes to classification
compensations or changes to add or amend current job classifications for these employee
groups. Due to the complexity and the significant changes recommended as a result of
cooperative work with our labor groups and management employees to achieve concessions,
these actions are provided under separate cover also to be considered by the City Council on
June 22, 2020. As discussed earlier, the changes in these contracts such as the management
concessions are assumed and incorporated into this budget balancing strategy for adoption.
REVIEW OF REFERRAL ITEMS FROM THE FULL CITY COUNCIL
During the City Council Budget hearings, the City Council voted to place certain items in the
“long-term parking lot.” The list below is reflective of the final referral items from the Budget
Hearings that the City Council has directed staff to follow-up with additional work throughout
FY 2021. It should be noted that these referrals will need to be prioritized in the context of
diminished resources and adverse impacts on service delivery necessitated by the FY 2021
budgetary constraints.
1. Explore changing delivery of services from a dominant fire-oriented model to a
dominant medical-oriented model
City of Palo Alto Page 15
2. A report or item on the JMZ six months after it opens and what it would look like to
eliminate the General Fund Subsidy through a fully cost recoverable program.
ADDITIONAL INFORMATIONAL ITEMS INCLUDED
A list of reappropriated funds from FY 2020 to FY 2021 for capital project is included as
requested in Attachment C. This list reflects timing differences in projects where anticipated
unspent funds are needed for project continuation. A majority of these reappropriations were
included in the project amounts in the FY 2021 Proposed Capital Budget, and a few updated
reappropriation amounts were included in CMR 11376. This list is a summary of the total $88.0
million in expenditure reappropriations as well as $25.8 million in revenue reappropriations.
These reappropriations were included as part of the budget rebalancing strategy presented as
part of the FY 2021 budget review process with Council.
On June 10, 2020, the Planning and Transportation Committee (PTC) reviewed and determined,
based on staff representation, that the new projects in the 2020-2025 Capital Improvement
Plan are consistent with the City’s current Comprehensive Plan. Attachment D is the letter the
PTC wished to transmit to the City Council regarding their review. The transcribed minutes from
the meeting are not yet available, but the video recording of the can be found on the MidPen
Media Center website: https://midpenmedia.org/planning-transportation-commission-63-
6102020/.
Stakeholder Engagement
The City Council reviewed these balancing actions to meet the directed FY 2021 revenue loss on
May 11 through May 13. Based on these discussion and direction, staff returned to the City
Council on May 26 to review a final proposed balancing strategy, with final adoption of the FY
2021 Budget scheduled on June 22,2020. The community was encouraged to engage with the
budget process through the scheduled public meetings and an online priorities survey and
email the City Council directly. Meeting materials and other budget information can be found
on our dedicated webpage at www.cityofpaloalto.org/budget
Environmental Review
This is not a project under Section 21065 for purposes of the California Environmental Quality
Act (CEQA).
Attachments:
• Attachment A - FY 2021 Budget Adoption Ordinance
• Attachment A, Exhibit 1 - City Manager's Fiscal Year 2021 Proposed Operating & Capital
Budgets & Municipal Fees
• Attachment A, Exhibit 2 - Operating Adjustments
• Attachment A, Exhibit 3 - Capital Adjustments by Project
• Attachment A, Exhibit 4 - Central Adjustments in Various Funds
• Attachment A, Exhibit 5 - FY 2021 Table of Organization
• Attachment A, Exhibit 6 - Municipal Fee Changes
• Attachment B - 6-30-19 OPEB Retiree Healthcare Plan
City of Palo Alto Page 16
• Attachment C - Capital Reappropriations
• Attachment D - PTC Capital Conformance Letter
• Attachment E - Ordinance Amending Section 2.04.360 of the Palo Alto Municipal Code
to Allow Council Members a Salary Waiver Option
ATTACHMENT A
1
ORDINANCE NO. XXXX
ORDINANCE OF THE COUNCIL OF THE CITY OF PALO ALTO ADOPTING THE
BUDGET FOR FISCAL YEAR 2021
SECTION 1. The Council of the City of Palo Alto finds and determines as follows:
A. Pursuant to the provisions of Section 6(g) of Article IV of the Charter of the City of Palo
Alto and Chapter 2.28 of the Palo Alto Municipal Code, the City Manager has prepared and
submitted to the City Council, by letter of transmittal, a budget proposal for Fiscal Year 2021; and
B. Pursuant to the provisions of Section 12 of Article III of the Charter, the Council did, on
June 22, 2020, hold public hearings on the budget after publication of notice in accordance with
Section 2.28.070 of the Palo Alto Municipal Code; and
C. In accordance with the provisions of Chapter 8 of Division 1, of Title 7, commencing with
Section 66016 of the Government Code, as applicable, the Council did on June 22, 2020, hold a
public hearing on the proposed amendments to the Municipal Fee Schedule, after publication of
notice and after availability of the data supporting the amendments was made available to the
public at least 10 days prior to the hearing.
SECTION 2. Pursuant to Chapter 2.28 of the Palo Alto Municipal Code, the following
documents, collectively referred to as “the budget” are hereby approved and adopted for Fiscal
Year 2021:
(a) The budget document (Exhibit “1”) containing the proposed operating and capital
budgets submitted on April 20, 2020, by the City Manager for Fiscal Year 2021,
entitled “City of Palo Alto ‐ City Manager’s Fiscal Year 2021 Proposed Budget”
covering General Government Funds, Enterprise Funds, Special Revenue Funds,
and Internal Service Funds, a copy of which is on file in the Department of
Administrative Services, to which copy reference is hereby made concerning the
full particulars thereof, and by such reference is made a part hereof; and
(b) The Amendments to the City Manager’s Fiscal Year 2021 Proposed Budget,
attached hereto as Exhibit “2”, Exhibit “3”, and Exhibit “4” and made a part hereof;
and
(c) Changes and revised pages in the Table of Organization, as displayed on pages 339
through 356 in “Exhibit 1,” and amended in Exhibit “5” made a part hereof; and
NOT YET ADOPTED
ATTACHMENT A
2
(d) Fee changes of the Municipal Fee Schedule attached hereto as Exhibit “6”.
SECTION 3. The sums set forth in the budget for the various departments of the City, as
herein amended, are hereby appropriated to the uses and purposes set forth therein.
SECTION 4. All expenditures made on behalf of the City, directly or through any agency,
except those required by state law, shall be made in accordance with the authorization contained
in this ordinance and the budget as herein amended.
SECTION 5. Appropriations for the Fiscal Year 2020 that are encumbered by approved
purchase orders and contracts for which goods or services have not been received or contract
completed, and/or for which all payments have not been made, by the last day of the Fiscal Year
2020 shall be carried forward and added to the fund or department appropriations for Fiscal Year
2021.
SECTION 6. The City Manager is authorized and directed to make changes in the
department and fund totals and summary pages of the budget necessary to reflect the
amendments enumerated and aggregated in the budget as shown in Exhibit “2”, Exhibit “3”, and
Exhibit “4” and the Fiscal Year 2020 appropriations carried forward as provided in Section 5.
SECTION 7. As specified in Section 2.04.320 of the Palo Alto Municipal Code, a majority
vote of the City Council is required to adopt this ordinance.
SECTION 8. As specified in Section 2.28.140(b) of the Palo Alto Municipal Code, the
Council of the City of Palo Alto hereby delegates the authority to invest the City’s funds to the
Director of Administrative Services, as Treasurer, in accordance with the City’s Investment Policy
for Fiscal Year 2021.
SECTION 9. The Council of the City of Palo Alto adopts the changes to the Municipal Fee
Schedule as set forth in Exhibit “6”. The amount of the new or increased fees and charges is no
more than necessary to cover the reasonable costs of the governmental activity, and the manner
in which those costs are allocated to a payer bears a fair and reasonable relationship to the
payer’s burden on, or benefits received from, the governmental activity. All new and increased
fees shall go into effect immediately; provided that pursuant to Government Code Section 66017,
all Planning & Community Environment Department fees relating to a “development project” as
defined in Government Code Section 66000 shall become effective sixty (60) days from the date
of adoption.
SECTION 10. Fees in the Municipal Fee Schedule are for government services provided
directly to the payor that are not provided to those not charged. The amount of this fee does not
ATTACHMENT A
3
exceed the reasonable costs to the City of providing the services. Consequently, pursuant to Art.
XIII C, Section 1(e)(2), such fees are not a tax.
SECTION 11. As provided in Section 2.04.330 of the Palo Alto Municipal Code, this
ordinance shall become effective upon adoption.
SECTION 12. The Council of the City of Palo Alto hereby finds that this is not a project
under the California Environmental Quality Act and, therefore, no environmental impact
assessment is necessary.
INTRODUCED AND PASSED: Enter Date Here
AYES:
NOES:
ABSENT:
ABSTENTIONS:
NOT PARTICIPATING:
ATTEST:
_________________________ ___________________________
City Clerk Mayor
APPROVED AS TO FORM:
APPROVED:
City Attorney
City Manager
Director of Administrative Services
Fiscal Year 2021 City Manager’s
Proposed Operating & Capital Budgets and Municipal Fees
These documents were originally distributed on April 20, 2020. Printed copies
are available upon request for $29 per book (FY 2020 fee).
These documents may be viewed at any City of Palo Alto Library or the City’s
website: www.cityofpaloalto.org/budget
Changes to the Municipal Fee Schedule were distributed in Finance Committee
Packet on May 13, 2020. The City Manager’s Staff Report (#11190) can be viewed
on the City’s website: www.cityofpaloalto.org/civicax/filebank/documents/76562
− At places memorandum: (Residential Parking Permit Municipal Fees)
www.cityofpaloalto.org/civicax/filebank/blobdload.aspx?t=86391.49&BlobI
D=76681
In addition, various at places memorandum and presentations were presented
throughout the Finance Committee Hearings in May 2020 to provide additional
information. These documents can be found on the City’s budget website under
“Budget Hearing Materials”: www.cityofpaloalto.org/budget
ATTACHMENT A, EXHIBIT 1
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Department Category Adjustment Category Adjustment
GENERAL FUND (102 & 103)
Administrative
Services
City's Annual Performance Report Suspension
This action reduces staffing recently transferred from the City Auditor's
Office to the Office of Management and Budget. This will require that
the production of City's annual Performance Report be suspended. 1.0
FTE Senior Performance Auditor will be frozen.
-$ Salaries &
Benefits
(169,343)$
Administrative
Services
Purchasing Staff Reorganization and Service Reduction
This action reduces resources in the procurement division by reducing
0.5 FTE Administrative Associate and 0.4 FTE Contract Administrator.
This action will require the review of purchasing policies and
requirements to allow for efficiencies in solicitation cycle time, such as
changing levels for competitive solicitations or partially decentralizing
low dollar items to departments. This may result in delays,
decentralization, and increased risk because of a loss in oversight of
procurement processes and adherence to the municipal code.
-$ Salaries &
Benefits
(185,582)$
Administrative
Services
Accounting and Revenue Collections Reorganization
This action reorganizes resources in revenue collections and accounting,
reduces customer service counter hours, increases wait times, and
reduces customer service overall. Staff will explore shifting revenue
collection functions to an electronic or online platform to achieve
efficiencies where possible. Printing of checks will happen every two
weeks, and payment inquiries from vendors and city staff will take
longer to resolve. 2.0 FTE Accounting Specialist will be eliminated across
all funds as a result of this action.
-$ Salaries &
Benefits
(147,786)$
Attorney Legal Services Staffing Reduction
This action reduces 0.50 FTE Legal Fellow in the City Attorney's Office.
This will curtail prosecution of municipal citations, code enforcement
support, and public records response, and lengthen response times to
new initiatives.
-$ Salaries &
Benefits
(81,171)$
Attorney Travel, Training, and Supply Expense Reductions
This action reduces the department's travel, training, and office supply
budget from $89,000. This will reduce the department's capacity to
maintain best practices, training, and pursue professional development
opportunities, limit flexibility to take on new administrative projects and
duties, and reduce resources available for office work.
-$ General
Expense;
Supplies &
Materials
(47,342)$
Auditor Audit Services Reduction
This action reduces resources in the City Auditor's Office equal to similar
internal services reductions. At the direction of the City Council and in
coordination with the Council Appointed Officer Committee, staff is
currently evaluating the service delivery of the internal audit function
and final impacts are to be determined.
-$ Salaries &
Benefits
(165,000)$
Clerk Travel, Training, Supply and Event Expense Reductions
This action reduces the department's travel, training, office supply, and
special event budget from $103,000. This will reduce the department's
capacity to attend training and maintain best practices and professional
development opportunities, limit flexibility to take on new
administrative projects and duties, and eliminate all board and
commission special events.
-$ General
Expense;
Supplies &
Materials
(10,000)$
Revenues Expenses
Attachment A, Exhibit 2 page 1
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Department Category Adjustment Category Adjustment
GENERAL FUND (102 & 103)
Revenues Expenses
Clerk Contract Services Reduction
This action reduces the department's contracts budget from $254,350.
Contracts being reduced include those for advertising board and
commission recruitments, public noticing, radio broadcasting of public
meetings, and administrative hearing officers.
-$ Contract
Services
(55,385)$
Council Travel, Training, Supply and Event Expense Reductions
This action reduces the department's travel, training, office supply, and
special event budget from $55,000. This will reduce the City Council's
capacity to travel for City business and reduce the number of special
events that the Council can host.
-$ General
Expense;
Supplies &
Materials
(48,955)$
City Manager's
Office
Executive Administration Staffing Reduction
This action reduces 1.0 FTE Assistant to the City Manager in the City
Manager's Office. This will adversely impact the department's ability to
implement, manage, or coordinate any new initiatives; work on cross-
departmental priorities; respond to Council and community requests; or
provide support for public outreach. This position is responsible for
special projects, community engagement, and related activities.
-$ Salaries &
Benefits
(218,750)$
City Manager's
Office
Travel, Training, and Supply Expense Reductions
This action reduces the department's travel, training, and office supply
budget from $98,000. This will reduce the department's capacity to
travel for city business such as regulatory and legislative advocacy and
interagency coordination, limit flexibility to take on new administrative
projects and duties, and reduce resources available for office work.
-$ General
Expense;
Supplies &
Materials
(32,000)$
Community
Services
Administrative Staffing Reduction
This action reduces 1.0 Administrative Associate III, 1.0 Assistant
Director of Community Services, 1.0 Recreation Superintendent, and
0.48 FTE in part-time staff resources. This will adversely impact the
department's ability to support and respond to City Commissions and
public inquiries, reduce capacity for marketing and communications,
reduce CivicRec oversight and troubleshooting which could impact
customers' experience, limit managerial oversight, and delay
development of a therapeutic recreation plan.
-$ Salaries &
Benefits
(585,748)$
Community
Services
Junior Museum and Zoo Operating Plan
This action adjusts budgeted revenue and expenses for the new Junior
Museum and Zoo (JMZ). Ticket prices are recommended to increase
from $10 to $18, and membership rates are recommended to increase
from a range of $110-$245 to $150-$430. These actions are consistent
with Staff Reports 11222 and 11322 and accompanying at-places memo,
as approved by City Council on May 12 and 13, 2020. Increased ticket
and membership pricing results in increased annual revenue, but in FY
2021 revenue and expenses are also decreased based on the JMZ
opening being delayed from October 2020 to March 2021. Expenses
such as hiring new JMZ staff are pro-rated accordingly. With the
increased ticket and membership fees, in a full year of operations the
JMZ would be budgeted at 85% cost recovery.
Corresponding adjustments in the Municipal Fee schedule are
recommended to reflect these changes.
Charges for
Services
(46,000)$ Salaries &
Benefits
(224,991)$
Attachment A, Exhibit 2 page 2
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Department Category Adjustment Category Adjustment
GENERAL FUND (102 & 103)
Revenues Expenses
Community
Services
Theater Programming and Support Reduction
This action reduces programming at the Children's Theatre and reduces
support for community theater productions. This action also reduces 1.0
Producer Arts/Science Program and 5.09 FTE of part-time staff
resources. This reduces programming at the Palo Alto Children's Theatre
(PACT) by limiting to two core productions and several smaller
productions, and maintaining smaller groups for classes and camps to
allow for social distancing. This action also recognizes reduced revenue
for productions to reflect reduced audience sizes necessary for social
distancing. Children's Theatre productions serve roughly 100
participants and bring in over 50,000 audience members annually.
The Stern Community Theater is used by three local companies who
produce approximately 15 productions annually. This action reduces on-
site logistical support for community productions and administrative
support to other City theaters.
Charges for
Services; Other
Revenue
(283,643)$ Various (710,827)$
Community
Services
Teen Services Reduction
This action reduces some teen programs and services that are likely
infeasible due to continued social distancing requirements. Impacted
programs include some summer camps and a temporary closure of The
Drop (teen center at Mitchell Park) through December 2020. This action
also recognizes additional revenue from new donations from the Palo
Alto Parks & Recreation Foundation and new membership and
participation fees for teen programs. This action reduces 1.0 Program
Assistant I and 1.44 FTE of part-time staff resources.
Corresponding adjustments in the Municipal Fee schedule are
recommended.
Charges for
Services; Other
Revenue
(52,000)$ Contract
Services;
Salaries &
Benefits
(201,590)$
Community
Services
Art Center Programming Reduction
This action reduces programming at the Palo Alto Art Center such as the
scope and frequency of exhibitions, visual arts programming, and
educational outreach, while retaining studio programs and classes for
youth and adults. This action also recognizes the loss of related program
revenue partially offset by additional donations from the Palo Alto Art
Center Foundation and implementation of fees to several
programs/services to improve cost recovery. The Palo Alto Art Center
serves approximately 120,000 people each year through programs like
free art exhibitions, educational outreach including school tours for Palo
Alto Unified School District, art classes and workshops, and art-based
summer camps. This action includes a reduction of 0.35 Junior Museum
and Zoo Educator, 0.75 Producer Arts/Science Program, 1.0 Program
Assistant, and 2.16 FTE of part-time staff resources.
Corresponding adjustments in the Municipal Fee schedule are
recommended.
Charges for
Services; Other
Revenue
(4,623)$ Facilities &
Equipment;
Contract
Services;
Salaries &
Benefits
(452,084)$
Attachment A, Exhibit 2 page 3
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Department Category Adjustment Category Adjustment
GENERAL FUND (102 & 103)
Revenues Expenses
Community
Services
Community Center Reductions
This action reduces operating hours by approximately one to two days
per week (schedule TBD) at Mitchell Park Community Center, Lucie
Stern Community Center, Cubberley Community Center, and the Palo
Alto Art Center. This will result in diminished services across a wide
range of activities including responding to customer inquiries,
scheduling facility rentals, providing class and camp programming,
oversight of invoice payment, and managing custodial needs. This action
reduces 2.0 Program Assistant I and 1.27 of part-time FTE staff
resources.
-$ Salaries &
Benefits
(282,694)$
Community
Services
Parks Maintenance Contract Services Reductions
This action reduces contracts for maintenance of parks, athletic fields,
courts, roadsides, medians, City buildings, community centers, and other
facilities by approximately 25%. This will moderately reduce aesthetic
maintenance such as clearing of weeds, turf mowing, and playground
washing, while still preserving and prioritizing safety-focused
maintenance.
-$ Contract
Services
(274,844)$
Community
Services
Community Program and Event Reductions
This action reduces funding for the Know Your Neighbors Grant (KYNG)
program and special events such as May Fete and Chili Cook-Off. The
KYNG provides grants up to $1,000 to dozens of community members
annually for events that support community connections, such as block
parties. Staff assigned to the management of these programs will be
reassigned to other critical work in the department.
Charges for
Services
(13,542)$ Contract
Services;
Salaries &
Benefits;
Supplies &
Materials
(154,404)$
Community
Services
Open Space and Recreation Reductions
This action reduces ranger coverage in Palo Alto Open Space Preserves
and reduces public operating hours of the Lucy Evans Baylands Nature
Interpretive Center by 50% (schedule TBD). This includes a reduction of
1.0 Community Services Manager and 0.17 FTE of part-time staff
resources. The Interpretive Center is currently open four days per week,
houses an array of science and nature exhibits, and is a feature of the
curriculum of Palo Alto Unified and Ravenswood School Districts. In FY
2019 Palo Alto's Open Space Preserves received approximately 845,000
visits. This action will result in fewer ranger patrols, delayed response to
maintenance such as trail and campsite repairs, decreased capacity for
litter removal and group rental site reservation support, and reduced
support for science educational opportunities.
-$ Contract
Services;
General
Expenses;
Salaries &
Benefits
(243,905)$
Community
Services
Human Services Funding Adjustments
This action eliminates the funding provided to the Santa Clara County
Reentry Resource Center ($125,000) and increases one-time funding
provided to Youth Community Services' Youth Connectedness Initiative
to $50,000. Human services funding remains available through the
Human Services Resource Allocation Process (HSRAP) which is
maintained at the funding level detailed in the FY 2021 Operating
Budget.
-$ Contract
Services;
General
Expenses
(75,000)$
Attachment A, Exhibit 2 page 4
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Department Category Adjustment Category Adjustment
GENERAL FUND (102 & 103)
Revenues Expenses
Community
Services
Middle School Athletics and Adult Sports Leagues Revenue
Adjustments
This action increases the participation fees for Middle School Athletics
and Adult Sports Leagues by approximately 25%, from $260 to $325 and
from $730 to $913, respectively. If participation remains steady, this
action will generate revenue close to cost recovery for City expenses for
these programs.
Corresponding adjustments in the Municipal Fee Schedule are not
recommended as both new values fall within FY 2020 adopted ranges
and will remain consistent with levels in the FY 2021 Proposed
Municipal Fee Schedule.
Charges for
Services
100,520$ -$
Fire Fire Inspection and Plan Review
This action reduces staffing resources in the Fire Prevention Bureau,
which will delay fire inspections, increase wait times and impact
customer service overall. This action reduces 2.00 FTE Fire Inspectors in
the General Fund, 0.40 FTE in the Fire Department with a corresponding
reduction in the Planning and Development Services Department.
-$ Salaries &
Benefits
(93,297)$
Fire First Responder and Ambulance Subscriptions Fee
The First Responder Fee would be charged for all EMS calls regardless of
transport and would cover cost for initial response for first due engine.
This fee would be assessed on insurance companies.
The Ambulance Subscription Program is an optional fee for residents
and businesses to secure co-pay free ambulance transport.
Charges for
Services
1,855,000$ -$
Fire Emergency Incident Response Services
This action temporarily reduces units when firefighters are on leave,
rather than staffing units with overtime; reduces incident response
resources and staffing and move towards a brownout flexible staffing
model. This action includes reducing 5.0 Fire Fighter EMT positions.
Response times and ability to handle concurrent calls will be reduced
evenings and weekends, resulting in some calls being handled by the
County mutual aid partners. This would require renegotiation of the Fire
Services contract with Stanford University.
-$ Salaries &
Benefits;
Contract
Services
(831,555)$
Fire Fire Administrative and Support Services
This action reduces staffing resources where functions will be
reassessed and reassigned to increase efficiency and allow for more
flexibility in workload and responsibilities. This action reduces 1.0
Administrative Associate II, 1.0 Training Captain, and 0.2 FTE Deputy
Director Technical Services that is shared with the Police Department.
-$ Salaries &
Benefits
(412,030)$
Human
Resources
Human Resources Services Staffing Reductions
This action reduces the equivalent of 1.0 FTE staff resources from the
Human Resources Department. This will result in reduced administrative
and analytical support for assigned programs and functions in the
recruitment, employee relations and training, and information systems
divisions.
-$ Salaries &
Benefits
(236,001)$
Attachment A, Exhibit 2 page 5
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Department Category Adjustment Category Adjustment
GENERAL FUND (102 & 103)
Revenues Expenses
Library Administrative and Library Staffing Reductions
This action reduces staffing for administrative support, information
technology, and customer service. This action will decrease availability
of Library staff and services such as reference services, readers advisory,
public programs, and book clubs; decrease administrative support;
increase time for re-circulating materials and responding to customer
service inquiries; decrease coverage at Service Desks from two to one
staff member; and limit the Library's ability to manage special projects.
This action reduces 1.0 Administrative Associate III, 1.0 Assistant
Director of Library Services, 1.0 Library Specialist, and 4.14 FTE of part-
time staff resources.
-$ Salaries &
Benefits
(718,410)$
Library Reduced Library Hours and Services
This action reduces operating hours and/or days at all Library branches.
Neighborhood Libraries (Children's, Downtown and College Terrace) will
be open 3 days per week and full service libraries (Mitchell Park and
Rinconada) will be open 6 days per week. Evening hours will also be
eliminated at Rinconada Library, which will close at 6pm every day as
opposed to remaining open until 9pm Monday - Thursday. Children's
Library will also transition to providing Neighborhood Branch level of
service, which includes fewer programs and special events, similar to
service levels at the Downtown Library. In FY 2019, the Libraries
conducted about 770 program events for Youth ages 0-12; this action is
anticipated to result in approximately 200 fewer annual youth programs.
The reduced hours of Rinconada Library are expected to increase wait
times for community meeting rooms and increase utilization and crowds
at Mitchell Park between 6pm - 9pm. This action includes a reduction of
1.0 Library Associate, 2.0 Senior Librarian and 6.27 FTE of part-time staff
resources.
-$ Salaries &
Benefits
(694,616)$
Library Travel, Training, and Materials Expense Reductions
This action reduces the department's travel and training budget and
contracts and reduces the department's new material (books)
acquisition budget for two years. This will reduce the department's
capacity to attend conferences and pursue other professional
development opportunities, decrease the number of new books that can
be purchased in response to patron or commission requests, and
increase wait time customers experience for new books. Physical book
circulation has been trending downward since 2018 while electronic
resource utilization is trending upward.
-$ Contract
Services;
General
Expenses;
Supplies &
Materials
(241,500)$
Office of
Emergency
Services
Emergency Preparedness Staffing Reduction
This action reduces 1.0 Program Assistant II in the Office of Emergency
Services. This reduction will result in fewer resources to support the
critical infrastructure program, which includes establishing key
community contacts, conducting assessments, and maintaining an
essential database. Scaling back this program will impact the
preparedness of the community and will result in a shortage of trained
personnel to perform essential functions during an activation. Staff also
anticipates that without a dedicated resource to manage Intrusion
Detection Systems (IDS) that performance will decline over time.
-$ Salaries &
Benefits
(98,204)$
Attachment A, Exhibit 2 page 6
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Department Category Adjustment Category Adjustment
GENERAL FUND (102 & 103)
Revenues Expenses
Office of
Emergency
Services
Intrusion Detection Systems (IDS) Reduction
This action reduces funding for IDS camera systems along the Caltrain
corridor from $440,000 to $380,000; maintaining fiber and monitoring
services, and reducing maintenance to essential needs.
-$ Contract
Services
(60,000)$
Office of
Transportation
Parking Services Staffing Reduction
This action reduces 0.48 FTE in part-time staff resources in the Office of
Transportation. The department's response times and capacity to review
and reconcile parking citation appears in the Residential Preferential
Parking program will be adversely impacted.
-$ Salaries &
Benefits
(29,678)$
Office of
Transportation
Free Shuttle Service Elimination
This action eliminates the free Crosstown and Embarcadero Shuttles.
Staff previously assigned to the shuttle program will be reassigned to
other key transportation projects. The shuttles connect the University
Avenue/Downtown to South Palo Alto at Charleston Road and provide
peak hour service between the University Avenue Caltrain Station and
the Baylands Business Parks east of Highway 101/Embarcadero. This
action will reduce free alternative transportation options to residents of
and visitors to Palo Alto, including senior citizens and local students. The
Crosstown and Embarcadero shuttles provided 104,929 rides in FY 2019.
-$ Contract
Services
(538,333)$
Planning and
Development
Services
Administration and Program Assistance Staffing Reduction
This action reduces 1.0 Program Assistant I, 1.0 Senior Planner, a 0.48
FTE of part-time staffing resources, and $180,000 in consultant services
in the administrative divisions of Planning and Development Services.
Staff's ability to provide administrative, project management, and
customer support will be reduced and responses to public record
requests delayed. Reductions in other programs and strategic planning
are anticipated as workloads are assumed by existing staff.
-$ Salaries &
Benefits;
Contract
Services
(450,691)$
Planning and
Development
Services
Current Planning and Development Services Front Counter Reduction
This action reduces 1.0 Principal Planner, 1.0 Building/Planning
Technician, and $436,000 in contract services that process applications
(including over the counter permit approval), provide customer service,
and schedule projects before the Planning and Transportation
Committee (PTC), Architectural Review Board (ARB), and Historic
Resources Board (HRB). Significant delays in application processing and
customer service response times are expected. Modification to local
zoning regulations may be required to streamline application review,
reducing the amount of time staff spends on each project and with
public engagement. A corresponding reduction is recommended for
associated fee revenue.
Charges for
Services; Other
Revenue
(486,607)$ Salaries &
Benefits;
Contract
Services
(736,897)$
Planning and
Development
Services
Code Enforcement Reduction
This action reduces 2.0 Code Enforcement Officer positions, resulting in
limited responses to the highest priority health and safety-related cases,
and response times will slow. Implementation of the Code Enforcement
Audit recommendations will not be prioritized.
-$ Salaries &
Benefits
(264,546)$
Attachment A, Exhibit 2 page 7
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Department Category Adjustment Category Adjustment
GENERAL FUND (102 & 103)
Revenues Expenses
Planning and
Development
Services
Building Inspection and Plan Review Reorganization
This action reduces 1.0 Planning Manager and consultant inspection
services by 50 percent, and adds 2.0 Building Inspector Specialists (1.0
for a one-year term). This will result in longer lead times for inspections,
delayed progress on the Energy Reach Code, and less participation in
collaborative efforts such as sustainability, waste reduction, and other
priorities. Next day inspections will no longer be an option for most
projects. A corresponding reduction is recommended for associated fee
revenue.
Charges for
Services;
Permits
(1,335,306)$ Salaries &
Benefits;
Contract
Services
(401,295)$
Planning and
Development
Services
Fire Inspection and Plan Review Reduction
This action reduces 2.0 Fire Inspector positions (0.40 allocated to the
Fire Department), 0.48 FTE part-time staffing resources, and consultant
services by $78,000 in the Fire Prevention Bureau , which will delay fire
inspections, increase wait times and impact customer service overall. A
corresponding reduction is recommended for associated fee revenue.
Charges for
Services;
Permits
(529,424)$ Salaries &
Benefits;
Contract
Services
(531,561)$
Planning and
Development
Services
Green Building Program Reduction
This action reduces consulting services for green building programs,
energy programs, and customer support. Progress towards these
programs are anticipated to slow as a result. A corresponding reduction
is recommended for associated fee revenue.
Charges for
Services;
Permits
(68,985)$ Contract
Services
(105,548)$
Planning and
Development
Services
Public Works Development Services Alignment
This action reduces $74,000 in consultant services to process
applications and reallocates staff (equivalent to 0.70 FTE) from the
Public Works division to various funds citywide. This reallocation of staff
is recommended to better align with workloads anticipated in FY 2021. A
corresponding reduction is recommended for associated fee revenue.
Permits (207,162)$ Salaries &
Benefits;
Contract
Services
(208,853)$
Planning and
Development
Services
Development Services Reserve Fund (DSRF)
This action reduces the DSRF from $500,000 to $0. The DSRF was
established in 2018 upon the completion of the most recent fee study
and recommended to build and maintain unrestricted funds that could
be used to cover unforeseen shortfalls (CMR 8539). At FY 2020 year-end
close, $595,000 of the $1.1M reserve was recommended to offset losses
in FY 2020 (CMR 11328), leaving a balance of $500,000. The actions in
this report will fully exhaust this remaining balance.
500,000$ Reserves
Police Reduction in Police Relations
This action reduces 1.0 Communications Manager in the Police
Department. This will result in the elimination of proactive news
releases (for all cases but those that present danger to public safety),
completion of the PAPD annual report, Basic and Advanced Citizens
Police Academy, and participation in National Night Out. Significant time
delays are anticipated for responses to routine press inquiries.
-$ Salaries &
Benefits
(196,465)$
Police Reallocate Position from Police to City Manager's Office
This action reallocates 1.0 Police Lieutenant from the Police Department
to the City Manager's Office. This resource will be redeployed to
evaluate critical staffing gaps and potential recruitments of new
employees during the upcoming year.
-$ Salaries &
Benefits
(296,190)$
Attachment A, Exhibit 2 page 8
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Department Category Adjustment Category Adjustment
GENERAL FUND (102 & 103)
Revenues Expenses
Police Patrol Operations
This action reduces 6.0 Police Officer positions, 2.0 Community Service
Officers (0.13 allocated to Residential Parking Permit Fund), 1.0
Administrative Associate II position, reduces overtime expense by
$500,000, and reduces contract services by $57,000 in Police patrol
operations. Patrol’s ability to positively impact crime rates, address
traffic safety issues, and meet key performance measures for proposed
response times to urgent and emergency calls for service will be
reduced. Urgent and emergency calls will remain the priority for timely
police response to ensure safety during potentially life threatening or
higher danger crimes in progress. Patrols response to non-emergency
calls for service, directed patrol checks, generalized traffic enforcement
activities, and special community engagement events will be eliminated
or significantly reduced. Other sworn police personnel will be re-
assigned to backfill patrol vacancies as they arise to cover staffing
shortages.
-$ Salary &
Benefits;
Overtime;
Contract
Services
(1,822,497)$
Police Technical Services Support
This action reduces 1.0 Deputy Director and 1.0 Communications
Technician (0.20 allocated to Fire Department) in technical support
functions. Administrative and personnel management will be
significantly delayed or not occur for this division. Resources that
manage radio repairs, inventories, and replacement schedules will no
longer be available and potentially need to be outsourced to an outside
consultant.
-$ Salaries &
Benefits
(391,139)$
Police Dispatch Services
This action reduces 4.0 Public Safety Dispatcher positions, 1.0
Communications Manager, 0.49 FTE in part-time staffing (five positions),
and $500,0000 in overtime expenses for Police dispatch operations. This
is anticipated to reduce services to 80% of their current levels. This will
result in potential impacts to the span of control, longer answer times
for 911, and potential outsourcing of non-emergency calls. Time
constraints will reduce the ability to provide Emergency Medical
Dispatch (EMD) instructions and notifications to specialty teams.
Extended answer times for administrative, Utility, and Public Works
customers are anticipated and after hours callouts will be limited to
emergencies. A corresponding reduction to revenue is recommended for
dispatch services provided to Stanford.
Charges for
Services
(131,000)$ Salary &
Benefits;
Overtime
(1,323,353)$
Police Information Management and Records
This action reduces 0.29 FTE in part-time staffing resources in the
information and records management division related to reporting to
other agencies. It is anticipated that all other services will remain intact
-$ Salaries &
Benefits
(24,129)$
Police Reduce Police Investigations
This action reduces 2.0 Police Officer positions and 0.08 FTE part-time
staffing in the detective division. Staff's ability to follow-up on criminal
investigations, conduct surveillance and undercover crime suppression
operations, participate in region-wide investigative meetings, and
collaborate with other local police agencies will be suspended. Little to
no impact is anticipated to the property and evidence unit
-$ Salaries &
Benefits
(345,649)$
Attachment A, Exhibit 2 page 9
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Department Category Adjustment Category Adjustment
GENERAL FUND (102 & 103)
Revenues Expenses
Police Reduce Police Reserve Program
This action reduces 0.72 FTE of part-time staffing resources (six
positions) and suspends the Police reserve program provided at special
events throughout the City.
-$ Salaries &
Benefits
(75,449)$
Police Suspend Traffic Program
This action reduces 3.0 Police Officer positions and suspends the
specialized traffic program. This will result in a loss of personnel
assigned full-time to targeted enforcement of traffic laws, which may
result in higher instances of traffic collisions, increased dangerous
driving behavior and a reduced police presence in residential
neighborhoods.
-$ Salaries &
Benefits
(539,134)$
Police Suspend Parent Project
This action eliminates the Parent Project program. As a result, staff
anticipates increased calls for service at homes with domestic
disturbances and runaways as families will no longer be referred to the
program.
-$ Contract
Services;
Supplies &
Materials
(60,000)$
Police Recruitment
This action reduces 1.0 Police Lieutenant position, 0.22 FTE in part-time
staffing (two positions), and $103,000 in other expenses in the
recruitment division. This will delay the current 18-month recruiting and
training cycle for a new sworn employee.
-$ Salaries &
Benefits;
Various Non-
Salary
(444,039)$
Police Reduce Training
This action reduces training from the current 78 total designated hours
down to only the mandatory 32 hours of training. Firearm training and
qualification will be reduced by 50 percent.
-$ Various Non-
Salary
(103,901)$
Police Animal Control Program
This action reduces 1.0 Animal Control Officer, 0.48 FTE in part-time
staffing resources, and $5,000 in supplies in the Animal Care division. As
a result, some overnight services may be reduced. Collection of fees and
fines related to enforcement will be impacted. A corresponding
reduction in revenue is recommended for these reductions.
Charges for
Services
(40,372)$ Salaries &
Benefits;
Supplies &
Materials
(139,863)$
Public Works San Francisquito Creek Joint Powers Authority (SFJPA) Membership
This action includes a one-time increase of $86,000 to cover consultant
fees for an environmental assessment on an upstream project, and will
increase expenses ongoing for the City of Palo Alto's membership fee
($27,750) with the San Francisquito Creek Joint Powers Authority
(SFJPA) which allows the City to participate in the decision-making
process for a series of projects to provide flood protection for local
residents. The SFJPA is an independent regional government agency
founded by three cities and two countywide agencies divided by San
Francisquito Creek and united by its watershed and floodplain. This joint
agency leads projects along the creek and S.F. Bay to reduce flood
threat, enhance ecosystems and recreational opportunities, and connect
communities.
-$ Contract
Services
113,750$
Attachment A, Exhibit 2 page 10
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Department Category Adjustment Category Adjustment
GENERAL FUND (102 & 103)
Revenues Expenses
Public Works Urban Forestry
This action will reduce contractual funding for tree trimming services
citywide by 50%. Although this reduction will significantly reduce the
number of trees trimmed in FY 2021 and FY 2022, it is not anticipated to
adversely impact the City's goal of a 7-year average tree trimming cycle.
This is because the City is currently ahead of schedule. If the reduction is
continued for more than two years, it would impact the cycle time over
the medium and long-terms. Management of the contract to maximize
tree trimming may result in deferral of other activities such as stump
grindings and plantings of replacement trees.
-$ General
Expenses
(654,399)$
Public Works Buildings & Facilities Reductions
This action reduces 1.0 Project Manager across all funds (0.65 FTE in the
General Fund) for FY 2021 & FY 2022 commensurate with the funding
reductions in capital projects. This will realign work capacity to ensure
management of the citywide Custodial contract and sufficient staff time
to manage the remaining CIPs.
-$ Salaries &
Benefits
(110,642)$
Public Works Public Works Development Services Alignment
This action recognizes the reallocation of staffing from the Planning and
Development Services Department's Public Works division to the Public
Works department. This reallocation of staff will align the position with
the anticipated workload for the position.
-$ Salaries &
Benefits
80,109$
Non-
Departmental
Cubberley Lease Adjustment
The City leases 27 acres from the Palo Alto Unified School District
(PAUSD) and offers various services and resources through those
facilities including short term and long-term rentals, fields, gyms, and
theater, as well as an auditorium. This would require the City and
PAUSD to renegotiate the lease and reduce the City’s payments and
corresponding use of some of these facilities. The City has already
begun initial conversations with PAUSD. Currently the balancing
strategy is assuming a net savings of $2.5 million, however this is subject
to conversations and final agreement between the two parties.
-$ General
Expenses
(2,500,000)$
Non-
Departmental
City Council Contingency
This action eliminates the City Council Contingency for one year.
-$ General
Expenses
(125,000)$
Non-
Departmental
Innovation & Special Event Contingency
This action eliminates the Innovation & Special Event Contingency for
one year.
-$ General
Expenses
(50,000)$
Non-
Departmental
Human Resources Contingency
This action eliminates the Human Resources Contingency for one year.
-$ General
Expenses
(50,000)$
Attachment A, Exhibit 2 page 11
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Department Category Adjustment Category Adjustment
GENERAL FUND (102 & 103)
Revenues Expenses
Non-
Departmental
Residential Parking Permit (RPP) Administrative Program Revisions
This action eliminates the FY 2021 General Fund operating subsidy
transfer of $185,000 into the RPP Fund consistent with Staff Report
11322 as approved by City Council on May 13, 2020. This action requires
significant changes to the RPP program including transition to License
Plate Reader (LPR) enforcement and virtual permitting, a policy change
to no longer provide a first permit free to residents (with limited
exceptions), and prioritizing the department's work to fix the 'no re-
parking' signage issue. These programmatic changes allow the RPP
program to return the subsidy to the General Fund and remain solvent.
Corresponding revenue and expense adjustments in the RPP Fund are
detailed in the Special Revenue Fund section of this document.
Corresponding Municipal Fee Schedule adjustments are recommended
to reflect the policy change to no longer provide the first annual
residential parking permit free; however, the annual cost of the permits
will remain consistent with amounts in the FY 2021 Proposed Municipal
Fee Schedule.
-$ Operating
Transfers Out
(185,000)$
Non-
Departmental
Tax and Return on Investment Revenue Decreases
This action reflects the direction of the City Council on May 4, 2020 to
presume a significant decrease in revenues for Property Taxes, Sales
Taxes, Transient Occupancy Tax, Utility Users Tax, Documentary Transfer
Tax, and Return on Investments from the levels included in the FY 2021
Proposed Operating Budget. For more detailed information, please refer
to City Manager's Report 11315.
Various
General Fund
Tax Revenue
(38,793,700)$ -$
Non-
Departmental
Economically Sensitive Department Revenue
Consistent with the direction given by the City Council on May 4, 2020,
this action reflects a decrease in various departments' revenues
associated with economically sensitive cost-recovery activities for FY
2021 compared to the FY 2021 Proposed Operating Budget.
Various
General Fund
Revenue
(5,000,000)$ -$
Attachment A, Exhibit 2 page 12
Non-
Departmental
Reduce General Fund Base Transfer To Capital
This action reduces the General Fund Base transfer to Capital by
approximately 50% and includes the additional $2.6 M in reductions in
the General Fund Transfer to Capital directed by City Council during the
Budget Hearings, as well as $0.7M for sidewalks program.
$- Transfer to
Infrastructure
$ (10,650,000)
Non-
Departmental
Reduce TOT Transfer to Capital
Consistent with City Council actions on May 4, 2020, Transient
Occupancy Tax (TOT) Transfer to Capital will be reduced with the
reduced TOT revenue estimate.
$- Transfer to
Infrastructure
(8,455,000)$
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Department Category Adjustment Category Adjustment
GENERAL FUND (102 & 103)
Revenues Expenses
Non-
Departmental
Reserve: COVID-19 Recovery
This action establishes a reserve for future COVID-19 impacts that may
need to be addressed in FY 2021. Staff will return to Council by the
second quarter of FY 2021 to discuss options for using this funding as
directed by the City Council on May 26, 2020.
-$ General
Expenses
744,000$
Non-
Departmental
COVID-19 Recovery: Contact Tracing
This action recognizes $450,000 in one-time funding to support efforts
in tracing the contacts of those who have been diagnosed with COVID-
19 as requested by the Santa Clara County. The County has requested
staffing assistance for these efforts as we move into the different phases
of recovery. This estimate for funding equates to 50% of the most
conservative cost estimate.
-$ Contract
Services
450,000$
Non-
Departmental
COVID-19 Recovery: Business and Communications Support
This action appropriates funding for three to six months of business and
communications support to help navigate the expected near-term
impacts of the COVID-19 Public Health Emergency.
-$ Contract
Services
150,000$
Non-
Departmental
COVID-19 Recovery: Workplace Restoration
This action appropriates funding for restoring the workplace to ensure it
is a safe environment for customers and employees. These funds will
ensure that the City can align with the directives of the County Health
Order, including social distancing, to address the COVID-19 public health
emergency.
-$ Contract
Services
350,000$
Non-
Departmental
Litigation Reserve
This action establishes a litigation reserve of $1.0 million in keeping with
the City's practice of proactively setting aside funds for dispute
resolution.
-$ Contract
Services
1,000,000$
Non-
Departmental
Implementation Costs Associated with Balancing Strategy
This action appropriates $1.1 million in FY 2021 since some actions
cannot be fully implemented immediately, especially it is expected that
employee separations will continue into the first quarter of FY 2021.
-$ General
Expenses
1,055,000$
Attachment A, Exhibit 2 page 13
ATTACHMENT A, EXHIBIT 2
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Department Category Adjustment Category Adjustment
GENERAL FUND (102 & 103)
Revenues Expenses
Various Management Concessions
This action reflects the combined impact from adjustments to salary and
benefit charges for Management group labor concessions as outlined in
Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(2,257,948)$
Various Retiree Health Adjustment
This action reflects the combined impact from adjustments to
healthcare charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(527,112)$
Various Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary and
benefit charges for general liability insurance as outlined in Attachment
A, Exhibit 4.
-$ Salaries &
Benefits
(417,917)$
Various General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salaries &
Benefits
(68,405)$
Various Information Technology Adjustment
This action reflects the combined impact from adjustments to allocated
charges for information technology as outlined in Attachment A, Exhibit
4.
-$ Allocated
Charges
(1,319,936)$
Various Printing Services Adjustment
This action reflects the combined impact from adjustments to allocated
charges for printing services as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(88,161)$
Various Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(253,718)$
Various Vehicle Maintenance & Replacement (VRM) Fund Reductions
This action reflects the combined impact from adjustments to allocated
charges for vehicle replacements as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(1,275,491)$
Fund Balance Adjustment to Fund Balance (Budget Stabilization Reserve)
This action adjusts the General Fund Budget Stabilization Reserve to
offset the actions recommended in this report.
-$ Fund Balance/
Reserves
(2,708,750)$
GENERAL FUND (102 & 103) SUBTOTAL (44,536,844)$ (44,536,844)$
Attachment A, Exhibit 2 page 14
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
SPECIAL REVENUE FUNDS
CALIFORNIA AVENUE FUND (237)
Office of
Transportation
Management Concessions
This action reflects the combined impact from adjustments to salary
and benefit charges for Management group labor concessions as
outlined in Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(3,782)$
Office of
Transportation
Retiree Health Adjustment
This action reflects the combined impact from adjustments to
healthcare charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(344)$
Office of
Transportation
Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary
and benefit charges for general liability insurance as outlined in
Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(417)$
Office of
Transportation
General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salaries &
Benefits
(135)$
Office of
Transportation
Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(3,042)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
7,721$
CALIFORNIA AVENUE FUND (237) SUBTOTAL -$ -$
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND (232)
Planning and
Development
Services
Community Development Block Grant (CDBG)
This action adjusts CDBG allocations to align with the revised funding
plan approved by the Finance Committee at the May 5, 2020 hearing,
including a $294,909 grant received from the Coronavirus Aid, Relief,
and Economic Security act (CARES) (CMR 11148). An additional
technical adjustment of $757 is recommended to align expenditures
that were inadvertently misstated in the Proposed Budget.
Federal
Revenues
294,909$ General
Expense
294,152$
Planning and
Development
Services
Program Administration
This is a technical correction to adjust temporary salaries to align with
grant approved funding levels for program administration.
-$ Salaries &
Benefits
388$
Planning and
Development
Services
Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary
and benefit charges for general liability insurance as outlined in
Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(283)$
Planning and
Development
Services
General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salaries &
Benefits
(105)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund
Balance/Reserv
es
757$
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND (232) SUBTOTAL 294,909$ 294,909$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
Attachment A, Exhibit 2 page 15
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
SPECIAL REVENUE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
GAS TAX FUND (231)
Public Works Street Improvement Fund Adjustment
This action reduces the revenue estimate for state gas tax by $220,000,
from $3.06M to $2.84M, based on updated estimates released by the
State Department of Finance in May.
State
Revenues
(219,606)$ -$
Public Works Transfer to Capital Improvement Fund
This action reduces the transfer to the Capital Improvement Fund to
align with lower than anticipated state gas tax revenues and ensure the
fund's solvency. In total, the transfer from the Gas Tax Fund to the
Capital Improvement Fund will be reduced by $120,000, from $2.7M to
$2.6M, including $10,000 to Safe Routes to School (from $100,000 to
$90,000), and $110,000 to Street Maintenance (from $1.3M to $1.2M).
-$ Transfers-out (120,000)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
(99,606)$
GAS TAX FUND (231) SUBTOTAL (219,606)$ (219,606)$
HOUSING IN-LIEU/RESIDENTIAL FUND (233)
Planning and
Development
Services
Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary
and benefit charges for general liability insurance as outlined in
Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(72)$
Planning and
Development
Services
General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salaries &
Benefits
(27)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
99$
HOUSING IN-LIEU/RESIDENTIAL FUND (233) SUBTOTAL -$ -$
HOUSING IN-LIEU/COMMERCIAL FUND (234)
Planning and
Development
Services
Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary
and benefit charges for general liability insurance as outlined in
Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(72)$
Planning and
Development
Services
General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salaries &
Benefits
(27)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
99$
HOUSING IN-LIEU/COMMERCIAL FUND (234) SUBTOTAL -$ -$
Attachment A, Exhibit 2 page 16
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
SPECIAL REVENUE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
PUBLIC ART FUND (207)
Community
Services
Management Concessions
This action reflects the combined impact from adjustments to salary
and benefit charges for Management group labor concessions as
outlined in Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(12,774)$
Community
Services
Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary
and benefit charges for general liability insurance as outlined in
Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(417)$
Community
Services
General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salaries &
Benefits
(88)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
13,280$
PUBLIC ART FUND (207) SUBTOTAL -$ -$
Attachment A, Exhibit 2 page 17
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
SPECIAL REVENUE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
RESIDENTIAL PARKING PERMIT (RPP) FUND (239)
Administrative
Services
Accounting and Revenue Collections Reorganization
This action reorganizes resources in revenue collections and accounting,
reduces customer service counter hours, increases wait times, and
reduces customer service overall. Staff will explore shifting revenue
collection functions to an electronic or online platform to achieve
efficiencies where possible. Printing of checks will happen every two
weeks, and payment inquiries from vendors and city staff will take
longer to resolve. 2.0 FTE Accounting Specialist will be eliminated across
all funds as a result of this action.
-$ Salaries &
Benefits
(52,752)$
Office of
Transportation
RPP Parking Administrative Program Revisions
This action eliminates the FY 2021 General Fund (GF) operating subsidy
transfer of $185,000 into the RPP Fund and executes other revenue and
expense adjustments consistent with Staff Report 11322 and
accompanying at-places memo, as approved by City Council on May 13,
2020. This action requires significant changes to the RPP program
including a proposed transition to License Plate Reader (LPR)
enforcement and virtual permitting, a policy change to no longer
provide a first permit free to residents (with limited exceptions), as well
as other program updates such as the department's work to fix the 'no
re-parking' signage issue. These programmatic changes were
recommended to allow the RPP to return the subsidy to the GF and
remain solvent. These changes require corresponding revenue and
expense adjustments, such as lower contract services funding and
increased permit sales revenue. As start-up costs of some changes such
as implementation of LPR are not known at this time, OOT has input
estimates and will return to Council to refine expense and savings
estimates at Midyear FY 2021, if necessary.
Corresponding Municipal Fee Schedule adjustments are recommended
to reflect the policy change to no longer provide the first annual
residential parking permit free, although the annual cost of such
permits is not recommended to change in FY 2021.
Permits and
Licenses;
Other
Revenue
79,000$ Contract
Services
(256,800)$
Office of
Transportation
Management Concessions
This action reflects the combined impact from adjustments to salary
and benefit charges for Management group labor concessions as
outlined in Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(11,662)$
Office of
Transportation
Retiree Health Adjustment
This action reflects the combined impact from adjustments to
healthcare charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(866)$
Office of
Transportation
Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary
and benefit charges for general liability insurance as outlined in
Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(722)$
Office of
Transportation
General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salaries &
Benefits
(268)$
Attachment A, Exhibit 2 page 18
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
SPECIAL REVENUE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
Office of
Transportation
Vehicle Maintenance & Replacement (VRM) Fund Reductions
This action reflects the combined impact from adjustments to allocated
charges for vehicle replacements as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(1,307)$
Office of
Transportation
Printing Services Adjustment
This action reflects the combined impact from adjustments to allocated
charges for printing services as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(297)$
Police Patrol Operations
This action reduces 2.0 Community Service Officers (equivalent of 0.13
FTE) in the RPP Fund as part of citywide reductions in Patrol Operations.
In total, 8.0 Community Services Officers (equivalent of 0.50 FTE)
collectively provide enforcement services in the College Terrace district.
The positions recommended for reduction are currently vacant and
services maintained by existing officers; therefore, staff does not
anticipate impacts to enforcement in FY 2021.
-$ Salaries &
Benefits
(14,031)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
417,706$
RESIDENTIAL PARKING PERMIT (RPP) FUND (239) SUBTOTAL 79,000$ 79,000$
Attachment A, Exhibit 2 page 19
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
SPECIAL REVENUE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
UNIVERSITY AVENUE FUND (236)
Office of
Transportation
Transportation Management Association Funding Reduction
This action reduces funding to the Palo Alto Transportation
Management Association (TMA) from the baseline FY 2021 proposed
level of $750,000. This is consistent with City Council direction
approved on May 26, 2020 and with the updated funding request from
the TMA on May 21, 2020.
-$ (297,000)$
Office of
Transportation
COVID-19 Business Support
This action reallocates funding previously budgeted for the TMA to be
used to support city-wide business recovery as a result of impacts from
COVID-19.
-$ 297,000$
Office of
Transportation
Management Concessions
This action reflects the combined impact from adjustments to salary
and benefit charges for Management group labor concessions as
outlined in Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(7,608)$
Office of
Transportation
Retiree Health Adjustment
This action reflects the combined impact from adjustments to
healthcare charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(1,446)$
Office of
Transportation
Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary
and benefit charges for general liability insurance as outlined in
Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(1,680)$
Office of
Transportation
General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salaries &
Benefits
(654)$
Office of
Transportation
Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(15,062)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
26,449$
UNIVERSITY AVENUE FUND (236) SUBTOTAL -$ -$
Attachment A, Exhibit 2 page 20
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
CAPITAL IMPROVEMENT FUNDS
CAPITAL IMPROVEMENT FUND (471)
Capital Capital Improvement Project Reappropriations
This action reflects the combined impact from adjustments to projects
as outlined in Attachment A, Exhibit 3.
Capital 3,471,529$ Capital (2,958,168)$
Public Works Streets & Sidewalks Program Reductions
This action reduces 1.0 Associate Engineer and 0.48 General Laborer -H,
resulting in a reduction to street maintenance work and scaling back
sidewalk work to only emergency repairs. The implications of this
deferred maintenance include, but are not limited to, increased cost
and scope for sidewalk replacement and repairs in the future and a
possible increase in emergency repair needs.
-$ Salaries &
Benefits
(188,207)$
Public Works Buildings & Facilities Reductions
This action reduces 1.0 Project Manager across all funds (0.65 FTE in the
General Fund) for FY 2021 & FY 2022 commensurate with the funding
reductions in capital projects. This will realign work capacity to ensure
management of the citywide Custodial contract and sufficient staff time
to manage the remaining CIPs.
-$ Salaries &
Benefits
(59,577)$
Public Works Capital Projects General Fund Buildings & Facilities Reductions
This action reduces 1.0 Engineer and will result in reduced ability of the
department to implement capital projects.
-$ Salaries &
Benefits
(166,171)$
Public Works Public Works Development Services Alignment
This action recognizes the reallocation of staffing from the Planning and
Development Services Department's Public Works division to the Public
Works department. This reallocation of staff will align the position with
the anticipated workload for the position.
-$ Salaries &
Benefits
27,560$
Capital Transfers from General Fund
This action reduces the General Fund Base transfer by approximately
50% and includes the additional $2.6 million in reductions in the General
Fund Transfer to Capital directed by City Council during the Budget
Hearings ($10.7 million). In addition, consistent with recommendations
to Council on May 4, 2020, the transfer of Transient Occupancy Tax
(TOT) funding from the General Fund will be reduced ($8.5 million).
Transfers In (19,105,000)$ -$
Capital Transfer from Gas Tax Fund
This action reduces the transfer from the Gas Tax Fund to align with
lower than anticipated state gas tax revenues and ensure the fund's
solvency. In total, the transfer will be reduced by $120,000, from $2.7M
to $2.6M, including $10,000 to Safe Routes to School (from $100,000 to
$90,000), and $110,000 to Street Maintenance (from $1.3M to $1.2M).
Transfers In (110,000)$ -$
Public Works Management Concessions
This action reflects the combined impact from adjustments to salary
and benefit charges for Management group labor concessions as
outlined in Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(166,769)$
Public Works Retiree Health Adjustment
This action reflects the combined impact from adjustments to
healthcare charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(15,586)$
Public Works Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary
and benefit charges for general liability insurance as outlined in
Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(16,397)$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
Attachment A, Exhibit 2 page 21
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
CAPITAL IMPROVEMENT FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
Public Works General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salaries &
Benefits
(7,063)$
Various Printing Services Adjustment
This action reflects the combined impact from adjustments to allocated
charges for printing services as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(1,448)$
Public Works Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(12)$
Fund Balance Adjustment to Fund Balance (Infrastructure Reserve)
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
(12,191,633)$
CAPITAL IMPROVEMENT FUND (471) SUBTOTAL (15,743,471)$ (15,743,471)$
CUBBERLEY INFRASTRUCTURE FUND (472)
Public Works Management Concessions
This action reflects the combined impact from adjustments to salary
and benefit charges for Management group labor concessions as
outlined in Attachment A, Exhibit 4.
-$ Salaries &
Benefits
(2,284)$
Fund Balance Adjustment to Fund Balance (Infrastructure Reserve)
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
2,284$
CUBBERLEY INFRASTRUCTURE FUND (472) SUBTOTAL -$ -$
Attachment A, Exhibit 2 page 22
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
ENTERPRISE FUNDS
AIRPORT FUND (530)
Public Works Management Concessions
This action reflects the combined impact from adjustments to salary and
benefit charges for Management group labor concessions as outlined in
Attachment A, Exhibit 4.
-$ Salary &
Benefits
(44,325)$
Public Works Retiree Health Adjustment
This action reflects the combined impact from adjustments to healthcare
charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salary &
Benefits
(2,606)$
Public Works Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary and
benefit charges for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salary &
Benefits
(2,368)$
Public Works General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A, Exhibit
4.
-$ Salary &
Benefits
(1,100)$
Public Works Information Technology Adjustment
This action reflects the combined impact from adjustments to allocated
charges for information technology as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(7,914)$
Public Works Printing Services Adjustment
This action reflects the combined impact from adjustments to allocated
charges for printing services as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(541)$
Public Works Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(6,500)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended
in this report.
-$ Fund Balance/
Reserves
65,354$
AIRPORT FUND (530) SUBTOTAL -$ -$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
Attachment A, Exhibit 2 page 23
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
ELECTRIC FUND (513 & 523)
Capital Capital Improvement Project Reappropriations -$ Contract 1,831,915$
Utilities
This action reflects the combined impact from adjustments to projects as
outlined in Attachment A, Exhibit 3.
Electric Rates at 0% and Staffing Resource Reduction for FY 2021
This action will maintain a 0% rate change for FY 2021. In addition to
projected load loss, maintaining a zero electric rate change will result in
revenue losses of approximately $18 million and the reduction of the
Electric Fund's respective portion of the following positions which are
budgeted throughout the Utilities Funds: 1.0 Utilities Chief Operating
Officer; 1.0 Assistant Director, Utilities Engineering; 1.0 Business Analyst;
1.0 Utilities Supervisor; 1.0 Substation Electrician. A portion of the
revenue loss will be offset by fewer commodity purchases due to load loss.
Additionally, this action reduces staffing, which are anticipated to have
minimal short-term impacts, however, may delay implementation of
advanced meter infrastructure and building electrification. The City will
also have to defer some underground rebuild capital improvement
projects to maintain reserves at the target level; these are detailed in
expenses reported in the Capital information of Attachment A, Exhibit 3.
Impact to other funds are detailed in Attachment A, Exhibit 4.
(9,000,000)
Services
Net Sales $ (18,203,817) Utility Purchase $
Utilities Vehicle Replacement Program Reductions
This action reflects the combined impact from adjustments to Vehicle
Replacement Program reductions as outline in Attachment A, Exhibit 4.
-$ Allocated
Charges
(227,930)$
Utilities Management Concessions
This action reflects the combined impact from adjustments to salary and
benefit charges for Management group labor concessions as outlined in
Attachment A, Exhibit 4.
-$ Salary &
Benefits
(20,043)$
Utilities Retiree Health Adjustment
This action reflects the combined impact from adjustments to healthcare
charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salary &
Benefits
(93,265)$
Utilities Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary and
benefit charges for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salary &
Benefits
(50,364)$
Utilities General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A, Exhibit
4.
-$ Salary &
Benefits
(8,654)$
Utilities Printing Services Adjustment
This action reflects the combined impact from adjustments to allocated
charges for printing services as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(3,486)$
Utilities Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(1,065)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended
in this report.
-$ Fund Balance/
Reserves
(10,630,926)$
ELECTRIC FUND (513 & 523) SUBTOTAL (18,203,817)$ (18,203,817)$
Attachment A, Exhibit 2 page 24
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
FIBER OPTICS FUND (533)
Capital Capital Improvement Project Reappropriations
This action reflects the combined impact from adjustments to projects as
outlined in Attachment A, Exhibit 3.
-$ Contract
Services
775,000$
Utilities Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary and
benefit charges for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salary &
Benefits
(3,531)$
Utilities General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A, Exhibit
4.
-$ Salary &
Benefits
(607)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended
in this report.
-$ Fund Balance/
Reserves
(770,862)$
FIBER OPTICS FUND (533) SUBTOTAL -$ -$
Attachment A, Exhibit 2 page 25
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
GAS FUND (514 & 524)
Capital Capital Improvement Project Reappropriations
This action reflects the combined impact from adjustments to projects as
outlined in Attachment A, Exhibit 3.
-$ Contract
Services
(3,850,001)$
Utilities Vehicle Replacement Program Reductions
This action reflects the combined impact from adjustments to Vehicle
Replacement Program reductions as outline in Attachment A, Exhibit 4.
-$ Allocated
Charges
(179,410)$
Utilities Management Concessions
This action reflects the combined impact from adjustments to salary and
benefit charges for Management group labor concessions as outlined in
Attachment A, Exhibit 4.
-$ Salary &
Benefits
(3,685)$
Utilities Retiree Health Adjustment
This action reflects the combined impact from adjustments to healthcare
charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salary &
Benefits
(40,393)$
Utilities Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary and
benefit charges for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salary &
Benefits
(21,314)$
Utilities General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A, Exhibit
4.
-$ Salary &
Benefits
(3,662)$
Utilities Printing Services Adjustment
This action reflects the combined impact from adjustments to allocated
charges for printing services as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(2,101)$
Utilities Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(48)$
Utilities Gas Rate Increase of 2% and Staffing Resource Reduction for FY 2021
This action will increase the gas rate by 2%, which enables the City to
continue the cross-bore safety inspection program and PVC gas main
replacement capital project. In order to maintain Gas fund reserves within
acceptable target levels, the City will reduce the scope of the gas main
replacement project GS-13001 by 30%, or approximately $3.0 million,
detailed in expenses reported in the Capital information of Attachment A,
Exhibit 2. Additionally, this action reduces staffing resources, which is
anticipated to have minimal short-term impacts, however this may delay
implementation of advanced meter infrastructure and gas meter
replacements. The reduction of Gas Fund's portion of the following
positions throughout the Utilities Funds is a result of this action: 1.0
Utilities Chief Operating Officer; 1.0 Assistant Director, Utilities
Engineering; 1.0 Business Analyst; 1.0 Utilities Supervisor; 1.0 Substation
Electrician. Impact to other funds are detailed in Attachment A, Exhibit 4.
Net Sales (2,173,364)$ Utility Purchase (574,000)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended
in this report.
-$ Fund Balance/
Reserves
2,501,250$
GAS FUND (514 & 524) SUBTOTAL (2,173,364)$ (2,173,364)$
Attachment A, Exhibit 2 page 26
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
Public Works Management Concessions
This action reflects the combined impact from adjustments to salary and
benefit charges for Management group labor concessions as outlined in
Attachment A, Exhibit 4.
-$ Salary &
Benefits
(85,355)$
Public Works Retiree Health Adjustment
This action reflects the combined impact from adjustments to healthcare
charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salary &
Benefits
(13,080)$
Public Works Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary and
benefit charges for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salary &
Benefits
(6,925)$
Public Works General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A, Exhibit
4.
-$ Salary &
Benefits
(3,218)$
Public Works Information Technology Adjustment
This action reflects the combined impact from adjustments to allocated
charges for information technology as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(52,703)$
Public Works Printing Services Adjustment
This action reflects the combined impact from adjustments to allocated
charges for printing services as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(1,199)$
Public Works Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(1,865)$
Public Works Vehicle Replacement Program Reductions
This action reflects the combined impact from adjustments to Vehicle
Replacement Program reductions as outline in Attachment A, Exhibit 4.
-$ Allocated
Charges
(58,691)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended
in this report.
-$ Fund Balance/
Reserves
223,036$
REFUSE FUND (525) SUBTOTAL -$ -$
Attachment A, Exhibit 2 page 27
REFUSE FUND (525)
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
STORM DRAINAGE FUND (528)
Capital Capital Improvement Project Reappropriations
This action reflects the combined impact from adjustments to projects as
outlined in Attachment A, Exhibit 3.
-$ Contract
Services
5,000$
Public Works Management Concessions
This action reflects the combined impact from adjustments to salary and
benefit charges for Management group labor concessions as outlined in
Attachment A, Exhibit 4.
-$ Salary &
Benefits
(51,646)$
Public Works Retiree Health Adjustment
This action reflects the combined impact from adjustments to healthcare
charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salary &
Benefits
(8,921)$
Public Works Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary and
benefit charges for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salary &
Benefits
(6,056)$
Public Works General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A, Exhibit
4.
-$ Salary &
Benefits
(2,814)$
Public Works Information Technology Adjustment
This action reflects the combined impact from adjustments to allocated
charges for information technology as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(37,461)$
Public Works Printing Services Adjustment
This action reflects the combined impact from adjustments to allocated
charges for printing services as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(1,112)$
Public Works Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(5,348)$
Public Works Vehicle Replacement Program Reductions
This action reflects the combined impact from adjustments to Vehicle
Replacement Program reductions as outline in Attachment A, Exhibit 4.
-$ Allocated
Charges
(89,839)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended
in this report.
-$ Fund Balance/
Reserves
198,197$
STORM DRAINAGE FUND (528) SUBTOTAL -$ -$
Attachment A, Exhibit 2 page 28
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
UTILITIES ADMINISTRATION FUND (521)
Utilities Management Concessions
This action reflects the combined impact from adjustments to salary and
benefit charges for Management group labor concessions as outlined in
Attachment A, Exhibit 4.
-$ Salary &
Benefits
(124,380)$
Utilities Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary and
benefit charges for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salary &
Benefits
(9,399)$
Utilities General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A, Exhibit
4.
-$ Salary &
Benefits
(1,615)$
Utilities Information Technology Adjustment
This action reflects the combined impact from adjustments to allocated
charges for information technology as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(707,568)$
Utilities Printing Services Adjustment
This action reflects the combined impact from adjustments to allocated
charges for printing services as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(6,211)$
Utilities Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(7,589)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended
in this report.
-$ Fund Balance/
Reserves
856,762$
UTILITIES ADMINISTRATION FUND (521) SUBTOTAL -$ -$
Attachment A, Exhibit 2 page 29
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
WASTEWATER COLLECTION FUND (527)
Capital Capital Improvement Project Reappropriations
This action reflects the combined impact from adjustments to projects as
outlined in Attachment A, Exhibit 3.
600,000$ Contract
Services
316,424$
Utilities Vehicle Replacement Program Reductions
This action reflects the combined impact from adjustments to Vehicle
Replacement Program reductions as outline in Attachment A, Exhibit 4.
-$ Allocated
Charges
(117,130)$
Utilities Management Concessions
This action reflects the combined impact from adjustments to salary and
benefit charges for Management group labor concessions as outlined in
Attachment A, Exhibit 4.
-$ Salary &
Benefits
(553)$
Utilities Retiree Health Adjustment
This action reflects the combined impact from adjustments to healthcare
charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salary &
Benefits
(15,586)$
Utilities Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary and
benefit charges for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salary &
Benefits
(11,913)$
Utilities General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A, Exhibit
4.
-$ Salary &
Benefits
(2,047)$
Utilities Printing Services Adjustment
This action reflects the combined impact from adjustments to allocated
charges for printing services as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(250)$
Utilities Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(87)$
Utilities Wastewater Rates at 0% and Staffing Resource Reduction for FY 2021
This action will maintain wastewater rates at 0% and offset potential
revenue losses by reducing the linear footage of main replacement
projects and/or delay future construction of sewer main replacement
project WC-17001. This would decrease expenses, detailed in the Capital
Information of Attachment A, Exhibit 2, by approximately $700,000.
Additionally, this action reduces the Wastewater Collection Fund's
respective portions of the following positions which are allocated
throughout the Utilities Funds: 1.0 Utilities Chief Operating Officer; 1.0
Assistant Director, Utilities Engineering; 1.0 Business Analyst; 1.0 Utilities
Supervisor; 1.0 Substation Electrician. Impact to other funds are detailed
in Attachment A, Exhibit 4.
Net Sales (878,106)$ Utility Purchase (6,038)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended
in this report.
-$ Fund Balance/
Reserves
(440,926)$
WASTEWATER COLLECTION FUND (527) SUBTOTAL (278,106)$ (278,106)$
Attachment A, Exhibit 2 page 30
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
WASTEWATER TREATMENT FUND (526)
Capital Capital Improvement Project Reappropriations
This action reflects the combined impact from adjustments to projects as
outlined in Attachment A, Exhibit 3.
Revenue from
Other
Agencies
19,208,000$ Contract
Services
13,366,025$
Public Works Vehicle Replacement Program Reductions
This action reflects the combined impact from adjustments to Vehicle
Replacement Program reductions as outline in Attachment A, Exhibit 4.
-$ Allocated
Charges
(43,378)$
Public Works Public Works Development Services Alignment
This action recognizes the reallocation of staffing from the Planning and
Development Services Department's Public Works division to the Public
Works department. This reallocation of staff will align the position with
the anticipated workload for the position.
-$ Salaries &
Benefits
27,184$
Public Works Management Concessions
This action reflects the combined impact from adjustments to salary and
benefit charges for Management group labor concessions as outlined in
Attachment A, Exhibit 4.
-$ Salary &
Benefits
(239,062)$
Public Works Retiree Health Adjustment
This action reflects the combined impact from adjustments to healthcare
charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salary &
Benefits
(50,867)$
Public Works Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary and
benefit charges for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salary &
Benefits
(31,629)$
Public Works General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A, Exhibit
4.
-$ Salary &
Benefits
(14,699)$
Public Works Information Technology Adjustment
This action reflects the combined impact from adjustments to allocated
charges for information technology as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(208,829)$
Public Works Printing Services Adjustment
This action reflects the combined impact from adjustments to allocated
charges for printing services as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(2,614)$
Public Works Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(159,106)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended
in this report.
-$ Fund Balance/
Reserves
6,564,975$
WASTEWATER TREATMENT FUND (526) SUBTOTAL 19,208,000$ 19,208,000$
Attachment A, Exhibit 2 page 31
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
WATER FUND (522)
Capital Capital Improvement Project Reappropriations
This action reflects the combined impact from adjustments to projects as
outlined in Attachment A, Exhibit 3.
865,666$ 5,293,357$
Utilities Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(40,448)$
Utilities Vehicle Replacement Program Reductions
This action reflects the combined impact from adjustments to Vehicle
Replacement Program reductions as outline in Attachment A, Exhibit 4.
-$ Allocated
Charges
(144,852)$
Utilities Management Concessions
This action reflects the combined impact from adjustments to salary and
benefit charges for Management group labor concessions as outlined in
Attachment A, Exhibit 4.
-$ Salary &
Benefits
(1,107)$
Utilities Retiree Health Adjustment
This action reflects the combined impact from adjustments to healthcare
charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salary &
Benefits
(25,509)$
Utilities Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary and
benefit charges for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salary &
Benefits
(20,663)$
Utilities General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A, Exhibit
4.
-$ Salary &
Benefits
(3,550)$
Utilities Water Rates at 0% and Staffing Resource Reduction for FY 2021
This action will maintain a 0% rate increase for FY 2021 and FY 2022, in
alignment with the San Francisco Public Utilities Commission (SFPUC)
projection of 0% water supply rate increases until FY 2023. Due to past
capital improvement project deferrals, the City has adequate Water Fund
reserves to absorb the anticipated decrease in revenues, which would be
partially offset by projected load losses. Additionally, the City would still
be able to continue to complete the seismic water tank replacement and
water main replacements in FY 2021. This action also reduces the Water
Fund's respective portions of the following staff resources that are
budgeted throughout the Utility Funds: 1.0 Utilities Chief Operating
Officer; 1.0 Assistant Director, Utilities Engineering; 1.0 Business Analyst;
1.0 Utilities Supervisor; 1.0 Substation Electrician. These are anticipated to
have minimal short-term impact, however this may delay implementation
of advanced meter infrastructure and water meter replacements. Impact
to other funds are detailed in Attachment A, Exhibit 4.
Net Sales (2,022,430)$ Utility Purchase (750,000)$
Utilities Printing Services Adjustment
This action reflects the combined impact from adjustments to allocated
charges for printing services as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(2,075)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments recommended
in this report.
-$ Fund Balance/
Reserves
(5,463,993)$
WATER FUND (522) SUBTOTAL (1,156,764)$ (1,158,839)$
Attachment A, Exhibit 2 page 32
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
INTERNAL SERVICE FUNDS
GENERAL BENEFITS FUND (687)
Non-Departmental Charges to Other Funds/Retirement Expense
This one-time action decreases the estimate for charges to other funds
by $406,000 due to labor concessions in the Management group in FY
2021. In total, the Management concessions generate salary and benefit
savings of $3.5M ($2.3M in the General Fund). Of this amount, $406,000
($258,000 in the General Fund) is attributable to pension costs that are
calculated as a percentage of payroll, including normal cost, employee
share, and supplemental contributions. The General Benefits Fund acts
as a pass-through for pension costs; therefore, a reduction to the
department allocation and the associated expense for pension is
recommended. Corresponding actions are recommended in this report
and detailed in Attachment A, Exhibit 4 to distribute savings across the
City.
(405,595)$ (405,595)$
Non-Departmental Transfer To Retiree Health Benefits Fund
This action decreases the transfer from the General Benefit Fund to the
Retiree Healthcare Fund to align the implied subsidy with the most
recent actuarial valuation performed by Bartel Associates that reduced
the subsidy from 2.38M to $2.35M in FY 2021 (CMR 11284). The implied
subsidy recognizes the higher cost of medical services for retirees, which
is reduced from the active employees’ health care costs in the General
Benefits Fund and transferred to the Retiree Health Benefit fund for
retiree medical costs. A corresponding increase to active employee
healthcare costs is also recommended in this report.
-$ (37,000)$
Non-Departmental Health Benefit Expense
This action increases active employee healthcare costs in the General
Benefit Fund to align the implied subsidy with the most recent actuarial
valuation performed by Bartel Associates that reduced the subsidy from
2.38M to $2.35M in FY 2021 (CMR 11284). The implied subsidy
recognizes the higher cost of medical services for retirees, which is
reduced from the active employees’ health care costs in the General
Benefits Fund and transferred to the Retiree Health Benefit fund for
retiree medical costs. A corresponding reduction to the transfer is also
recommended in this report.
-$ 37,000$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
-$
GENERAL BENEFITS FUND (687) SUBTOTAL (405,595)$ (405,595)$
GENERAL LIABILITY INSURANCE FUND (689)
Non-Departmental Charges to Other Funds
This one-time action decreases the estimate for charges to other funds
by $125,000 ($68,000 in the General Fund) and is offset by a decrease in
accumulated fund balance in the General Liability Fund. Staff will
continue to proactively monitor and analyze the General Liability
Insurance Fund throughout FY 2021 to ensure it remains resourced
appropriately and that the risk is appropriately managed. Corresponding
actions are recommended in this report and detailed in Attachment A,
Exhibit 4 to distribute savings across the City.
(125,000)$ -$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
(125,000)$
GENERAL LIABILITY INSURANCE FUND (689) SUBTOTAL (125,000)$ (125,000)$
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
Attachment A, Exhibit 2 page 33
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
INTERNAL SERVICE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
PRINTING AND MAILING FUND (683)
Administrative
Services
Vehicle Replacement Program Reductions
This action reflects the combined impact from adjustments to Vehicle
Replacement Program reductions as outline in Attachment A, Exhibit 4.
-$ Allocated
Charges
(1,307)$
Administrative
Services
Printing Services
This action restructures the City's printing services through a reduction
in costs by $110,000. Staff is evaluating adjustments to the City's copier
leases. The General Fund portion of these savings is anticipated to be
approximately $88,000 based on the allocation of printing costs across
the City. Impacts to various citywide funds are detailed in Attachment A,
Exhibit 4.
Allocated
Charges
(110,000)$ (110,000)$
Non-Departmental Management Concessions
This action reflects the combined impact from adjustments to salary and
benefit charges for Management group labor concessions as outlined in
Attachment A, Exhibit 4.
-$ (1,676)$
Non-Departmental Retiree Health Adjustment
This action reflects the combined impact from adjustments to
healthcare charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ (852)$
Non-Departmental Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary and
benefit charges for general liability insurance as outlined in Attachment
A, Exhibit 4.
-$ (614)$
Non-Departmental General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ (91)$
Public Works Information Technology Adjustment
This action reflects the combined impact from adjustments to allocated
charges for information technology as outlined in Attachment A, Exhibit
4.
-$ Allocated
Charges
(8,816)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
13,356$
PRINTING AND MAILING FUND (683) SUBTOTAL (110,000)$ (110,000)$
Attachment A, Exhibit 2 page 34
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
INTERNAL SERVICE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
RETIREE HEALTH BENEFITS FUND (694)
Non-Departmental Charges to Other Funds/Retirement Premium Expense
This action decreases the estimate for charges to other funds by
$826,000 ($527,000 in the General Fund) to align department allocations
for Retiree Healthcare costs with the most recent actuarial valuation
performed by Bartel Associates. Consistent with the direction approved
by the Finance Committee on May 5, 2020 the allocated charges will
now be aligned with funding contributions presuming a 6.25 percent
Discount Rate (CMR 11284). Corresponding actions are recommended
in this report and detailed in Attachment A, Exhibit 4 to distribute
savings across the City.
(826,000)$ (826,000)$
Non-Departmental Transfer From General Benefits Fund/Health Benefit Expense
This action decreases the transfer from the General Benefit Fund to the
Retiree Healthcare Fund to align the implied subsidy with the most
recent actuarial valuation performed by Bartel Associates that reduced
the subsidy from 2.38M to $2.35M in FY 2021 (CMR 11284). The implied
subsidy recognizes the higher cost of medical services for retirees, which
is reduced from the active employees’ health care costs in the General
Benefits Funds and transferred to the Retiree Health Benefits fund for
retiree medical costs. A corresponding reduction to retiree healthcare
costs is also recommended in this report.
(37,000)$ (37,000)$
RETIREE HEALTH BENEFITS FUND (694) SUBTOTAL (863,000)$ (863,000)$
TECHNOLOGY FUND (682)
Capital Capital Improvement Project Reappropriations
This action reflects the combined impact from adjustments to projects
as outlined in Attachment A, Exhibit 3.
Charges to
Other Funds
(46,000)$ Contract Services (2,157,463)$
Information
Technology
Recognize Accumulated Savings in IT Fund Balance
This action recognizes anticipated savings resulting from FY 2020
Vacancy Savings and funding for equipment replacements that has
accumulated to subsidize payments from all funds to the Information
Technology Fund on a one-time basis in FY 2021. This will result in
savings in IT allocated charges in the General Fund and Other Funds and
decrease the fund balance in the Information Technology Fund. Since
this action does not decrease expenses in the IT Fund consistent with
revenue decreases, the revenue and expense adjustments for all funds
are much closer aligned than other actions. This action reflects the
combined impact from adjustments to Information Technology
reductions as outlined in Attachment A, Exhibit 4.
Charges to
Other Funds
(682,113)$ -$
Information
Technology
Printing Services Adjustment
This action reflects the combined impact from adjustments to allocated
charges for printing services as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(506)$
Information
Technology
Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(997)$
Information
Technology
Vehicle Replacement Program Reductions
This action reflects the combined impact from adjustments to Vehicle
Replacement Program reductions as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(4,632)$
Information
Technology
Management Concessions
This action reflects the combined impact from adjustments to salary and
benefit charges for Management group labor concessions as outlined in
Attachment A, Exhibit 4.
-$ Salary &
Benefits
(453,765)$
Attachment A, Exhibit 2 page 35
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
INTERNAL SERVICE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
Information
Technology
Retiree Health Adjustment
This action reflects the combined impact from adjustments to
healthcare charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salary &
Benefits
(20,698)$
Information
Technology
Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary and
benefit charges for general liability insurance as outlined in Attachment
A, Exhibit 4.
-$ Salary &
Benefits
(15,658)$
Information
Technology
General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salary &
Benefits
(3,109)$
Information
Technology
Position Eliminations, Deferral of Hiring, and Reduction in Department
Training
This action reduces and defers the hiring of staff including 1.0 Director,
Information Technology, 2.0 Senior Technologists, and 1.0 Technologist.
This budget impact will result in decreased response time for internal
work orders and delays in projects support and management across the
organization.
Charges to
Other Funds
(923,256)$ Salary &
Benefits
(923,256)$
Information
Technology
Reduction in Software and Equipment Support
This action reduces the Citywide allocation for software replacement
and may result in use of reserves or a resource impact to a department
where replacement costs have not fully amortized. This reduction also
contains costs that are no longer needed due to the City moving to an
alternative platform, equipment being taken out of service, or
alternative service delivery models being utilized.
Charges to
Other Funds
(790,881)$ Contract
Services
(790,881)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
1,928,715$
TECHNOLOGY FUND (682) SUBTOTAL (2,442,250)$ (2,442,250)$
Attachment A, Exhibit 2 page 36
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
INTERNAL SERVICE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
VEHICLE REPLACEMENT FUND (681)
Capital Capital Improvement Project Reappropriations
This action reflects the combined impact from adjustments to projects
as outlined in Attachment A, Exhibit 3.
-$ Contract
Services
(1,786,000)$
Public Works Vehicle Maintenance & Replacement (VRM) Fund Reductions
This action will reduce vehicle replacements and resources, including 1.0
Motor Equipment Mechanic II, for FY 2021 & FY 2022. This will limit
vehicle replacements in FY21 & FY22 to only regulatory or serious
maintenance issues, resulting in an increase in backlog and the need to
catch up to the replacement schedule in the future. Impacts to various
citywide funds are detailed in Attachment A, Exhibit 4.
(2,142,660)$ Allocated
Charges
(127,067)$
Public Works Management Concessions
This action reflects the combined impact from adjustments to salary and
benefit charges for Management group labor concessions as outlined in
Attachment A, Exhibit 4.
-$ Salary &
Benefits
(47,357)$
Public Works Retiree Health Adjustment
This action reflects the combined impact from adjustments to
healthcare charges for Retirees as outlined in Attachment A, Exhibit 4.
-$ Salary &
Benefits
(8,870)$
Public Works Workers' Compensation Adjustment
This action reflects the combined impact from adjustments to salary and
benefit charges for general liability insurance as outlined in Attachment
A, Exhibit 4.
-$ Salary &
Benefits
(6,587)$
Public Works General Liability Insurance Adjustment
This action reflects the combined impact from adjustments to allocated
charge for general liability insurance as outlined in Attachment A,
Exhibit 4.
-$ Salary &
Benefits
(3,061)$
Public Works Utilities Adjustment
This action reflects the combined impact from adjustments to allocated
charges for utilities as outlined in Attachment A, Exhibit 4.
-$ Allocated
Charges
(7,529)$
Public Works Information Technology Adjustment
This action reflects the combined impact from adjustments to allocated
charges for information technology as outlined in Attachment A, Exhibit
4.
-$ Allocated
Charges
(53,023)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
(103,166)$
VEHICLE REPLACEMENT FUND (681) SUBTOTAL (2,142,660)$ (2,142,660)$
Attachment A, Exhibit 2 page 37
ATTACHMENT A, EXHIBIT 2
Department Category Adjustment Category Adjustment
INTERNAL SERVICE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED BUDGET
Revenues Expenses
WORKERS' COMPENSATION FUND (688)
Non-Departmental Charges to Other Funds
This one-time action decreases the estimate for charges to other funds
by $625,000 ($418,000 in the General Fund) and is offset by a decrease
in accumulated fund balance in the Workers' Compensation Fund. Staff
will continue to proactively monitor and analyze the Workers'
Compensation Fund throughout FY 2021 to ensure it remains resourced
appropriately and that the risk is appropriately managed. Corresponding
actions are recommended in this report and detailed in Attachment A,
Exhibit 4 to distribute savings across the City.
(625,000)$ -$
Non-Departmental Management Concessions
This action reflects the combined impact from adjustments to salary and
benefit charges for Management group labor concessions as outlined in
Attachment A, Exhibit 4.
-$ Salary &
Benefits
(13,635)$
Fund Balance Adjustment to Fund Balance
This action adjusts the fund balance to offset adjustments
recommended in this report.
-$ Fund Balance/
Reserves
(611,365)$
WORKERS' COMPENSATION FUND (688) SUBTOTAL (625,000)$ (625,000)$
Attachment A, Exhibit 2 page 38
ATTACHMENT A, EXHIBIT 3
Project Project Revenue Expense Revenue Expense Revenue Expense
Number Title Adjustments Adjustments Adjustments Adjustments Funding Funding
AC-86017 Art In Public Spaces $ - $ (122,770) $ - $ 67,115 $ - $ 2,748,081
PF-93009 Americans With Disabilities Act Compliance $ - $ (200,000) $ - $ (200,000) $ - $ 2,161,026
PG-06001 Athletic Courts Resurfacing $ - $ 91,535 $ - $ 37,375 $ - $ 1,457,975
PG-19001 Baylands Athletic Center 10.5 Acre Expansion Plan $ - $ (81,400) $ - $ (81,400) $ - $ -
PE-17006 Baylands Flood Protection Levee Improvements $ - $ (1,098,600) $ - $ (1,098,600) $ - $ -
PG-06003 Benches, Signage, Walkways, Perimeter Landscaping,
and Site Amenities
$ - $ 23,099 $ - $ 23,099 $ - $ 1,251,619
PL-04010 Bicycle and Pedestrian Transportation Plan
Implementation
$ - $ (1,000,000) $ - $ (4,000,000) $ 2,400,000 $ 7,323,595
PE-19003 Birch Street Improvements $ - $ - $ 1,500,000 $ 2,400,000 $ 1,500,000 $ 2,400,000
PF-01003 Building Systems Improvements $ - $ (300,000) $ - $ (300,000) $ - $ 1,433,637
PE-18006 Byxbee Park Completion $ - $ (300,000) $ - $ (300,000) $ 2,400,000 $ 2,881,146
PG-14002 Cameron Park Improvements $ - $ 20,000 $ - $ 20,000 $ - $ 217,800
AS-10000 Capital Improvement Fund Administration $ - $ 471,140 $ - $ 2,006,696 $ - $ 14,790,565
FD-20000 Cardiac Monitor Replacement $ 7,000 $ 42,000 $ 7,000 $ 42,000 $ 7,000 $ 42,000
PE-13011 Charleston/Arastradero Corridor Project $ - $ 5,800,000 $ - $ 5,800,000 $ 1,303,710 $ 5,800,000
PE-09003 City Facility Parking Lot Maintenance $ - $ (400,000) $ - $ (400,000) $ 100,000 $ 1,142,641
PG-18001 Dog Park Installation and Renovation $ 150,000 $ - $ 150,000 $ - $ 450,000 $ 590,400
CITY OF PALO ALTO
AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED CAPITAL IMPROVEMENT PROGRAM
FY 2021 Funding 5-yr CIP Funding 5-Yr CIP Revised Total
CAPITAL IMPROVEMENT FUND
Attachment A, Exhibit 3 Page 1
ATTACHMENT A, EXHIBIT 3
Project Project Revenue Expense Revenue Expense Revenue Expense
Number Title Adjustments Adjustments Adjustments Adjustments Funding Funding
CITY OF PALO ALTO
AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED CAPITAL IMPROVEMENT PROGRAM
FY 2021 Funding 5-yr CIP Funding 5-Yr CIP Revised Total
PE-13017 El Camino Median Landscape Improvements $ - $ (108,300) $ - $ (1,009,800) $ - $ -
PL-15001 Embarcadero Road at El Camino Improvements $ - $ - $ - $ (7,426,600) $ - $ -
PL-19000 Emergency Vehicle Traffic Signal Preemption System
Pilot
$ - $ 60,000 $ - $ 60,000 $ - $ 60,000
PF-02022 Facility Interior Finishes Replacement $ - $ (400,000) $ - $ (400,000) $ 413,000 $ 1,773,217
FD-14002 Fire Ringdown System Replacement $ 5,000 $ 16,000 $ 5,000 $ 16,000 $ 5,000 $ 16,000
PE-18004 Fire Station 4 Replacement $ - $ (1,000,000) $ 8,150,000 $ - $ 8,900,000 $ 9,850,000
PG-17001 Foothills Park, Pearson Arastradero Preserve, and
Esther Clark Park Conservation Plan
$ - $ (319,200) $ - $ (489,600) $ - $ -
PG-13003 Golf Reconfiguration & Baylands Athletic Center
Improvements
$ - $ 200,000 $ - $ 200,000 $ - $ 200,000
LB-21000 Library Automated Material Handling $ 180,000 $ 220,900 $ - $ - $ 630,000 $ 803,900
PE-15007 New Downtown Parking Garage $ - $ (35,172) $ (9,072,000) $ (21,532,172) $ 5,541,000 $ 5,103,000
PE-15001 New Public Safety Building $ 900,000 $ - $ 900,000 $ - $ 103,150,000 $ 106,600,000
OS-09001 Off-Road Pathway Resurfacing And Repair $ - $ (200,000) $ - $ (200,000) $ - $ 738,300
PG-09002 Park and Open Space Emergency Repairs $ - $ 22,134 $ - $ 22,134 $ - $ 1,333,355
PG-19000 Park Restroom Installation $ 350,000 $ 350,000 $ 350,000 $ 350,000 $ 1,050,000 $ 1,285,300
PL-15003 Parking District Implementation $ - $ (173,674) $ - $ (375,574) $ - $ 712,300
PG-14000 Ramos Park Improvements $ - $ 209,000 $ - $ 209,000 $ - $ 209,000
PE-08001 Rinconada Park Improvements $ 1,999,529 $ 1,037,933 $ 1,999,529 $ 1,037,933 $ 2,399,529 $ 6,107,329
Attachment A, Exhibit 3 Page 2
ATTACHMENT A, EXHIBIT 3
Project Project Revenue Expense Revenue Expense Revenue Expense
Number Title Adjustments Adjustments Adjustments Adjustments Funding Funding
CITY OF PALO ALTO
AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED CAPITAL IMPROVEMENT PROGRAM
FY 2021 Funding 5-yr CIP Funding 5-Yr CIP Revised Total
PF-00006 Roofing Replacement $- $ (684,002) $- $ (684,002) $- $ 2,240,091
PL-00026 Safe Routes to School $ (10,000) $(10,000) $ (10,000) $ (10,000) $ 1,409,354 $ 2,096,954
PO-89003 Sidewalk Repairs $- $ (1,747,619) $- $ (2,547,619) $- $ 5,261,863
PE-13014 Street Lights Condition Assessment $- $ (241,778) $- $ (241,778) $- $-
PO-05054 Street Lights Improvements $- $ (300,000) $- $ (500,000) $- $ 868,987
PE-86070 Street Maintenance $ (110,000) $381,843 $ (110,000) $ (618,157) $ 16,268,450 $ 24,835,243
PL-05030 Traffic Signal and Intelligent Transportation Systems $- $ (500,000) $- $ (500,000) $ 3,480,000 $ 5,051,655
PL-12000 Transportation and Parking Improvements $- $- $- $ (200,000) $- $ 2,649,042
PG-18002 Turf Management Plan $- $ (109,900) $- $ (109,900) $- $-
PE-15011 Ventura Buildings Improvements $- $ (2,034,197) $- $ (2,034,197) $- $-
$ 3,471,529 $ (2,421,028) $ 3,869,529 $ (32,968,047) $ 151,407,043 $ 222,036,021
EL-16002 Capacitor Bank Installation $- $300,000 $- $ 300,000 $- $ 600,000
EL-14000 Coleridge/Cowper/Tennyson 4/12kV Conversion $- $ (830,000) $- $ (830,000) $- $ 50,000
EL-19002 Colorado Substation Site Improvements $- $330,000 $- $ 330,000 $- $ 1,250,000
EL-17001 East Meadow Circles 4/12kV Conversion $- $(66,000) $- $ (66,000) $- $ 100,000
EL-02011 Electric Utility Geographic Information System $- $220,000 $- $ 220,000 $- $ 1,049,950
TOTAL CAPITAL IMPROVEMENT FUND PROJECT ADJUSTMENTS
ELECTRIC FUND
Attachment A, Exhibit 3 Page 3
ATTACHMENT A, EXHIBIT 3
Project Project Revenue Expense Revenue Expense Revenue Expense
Number Title Adjustments Adjustments Adjustments Adjustments Funding Funding
CITY OF PALO ALTO
AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED CAPITAL IMPROVEMENT PROGRAM
FY 2021 Funding 5-yr CIP Funding 5-Yr CIP Revised Total
EL-17007 Facility Relocation for Caltrain Modernization Project $- $ 2,723,631 $- $ 2,723,631 $- $ 2,723,631
EL-20000 Hopkins Substation 4/12kV Conversion $- $(50,000) $- $ (50,000) $- $ 4,110,000
EL-17005 Inter-substation Line Protection Relay $- $110,429 $- $ 110,429 $- $ 490,429
EL-11003 Rebuild Underground District 15 $- $ (1,119,609) $- $ (1,119,609) $- $ 50,000
EL-13003 Rebuild Underground District 16 $- $ (340,667) $- $ (340,667) $- $ 359,000
EL-17000 Rebuild Underground District 23 $- $ (214,000) $- $ (214,000) $- $ 1,100,000
EL-16000 Rebuild Underground District 26 $- $ (1,745,500) $- $ (1,545,500) $- $ 300,000
EL-14005 Reconfigure Quarry Feeders $- $50,000 $- $ 50,000 $- $ 50,000
EL-16003 Substation Physical Security $- $ (303,000) $- $ (303,000) $- $ 2,695,852
EL-12001 Underground District 46 - Charleston/El Camino Real $- $ 1,021,531 $- $ 1,021,531 $- $ 1,021,531
EL-11010
Underground District 47-Middlefield, Homer,
Webster, Addison $- $120,000 $- $ 120,000 $- $ 120,000
EL-16001 Underground System Rebuild $- $(50,000) $- $ (50,000) $- $ 1,760,500
EL-19004 Wood Pole Replacement $- $ 1,475,000 $- $ 1,475,000 $ 750,000 $ 9,020,000
TOTAL ELECTRIC FUND PROJECT ADJUSTMENTS $- $ 1,631,815 $- $ 1,831,815 $ 750,000 $ 26,850,893
Attachment A, Exhibit 3 Page 4
ATTACHMENT A, EXHIBIT 3
Project Project Revenue Expense Revenue Expense Revenue Expense
Number Title Adjustments Adjustments Adjustments Adjustments Funding Funding
CITY OF PALO ALTO
AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED CAPITAL IMPROVEMENT PROGRAM
FY 2021 Funding 5-yr CIP Funding 5-Yr CIP Revised Total
FO-16000 Fiber Optics Network - System Rebuild $- $775,000 $- $ 775,000 $- $ 1,075,000
TOTAL FIBER FUND PROJECT ADJUSTMENTS $- $775,000 $- $ 775,000 $- $ 1,075,000
GS-13001 Gas Main Replacement - Project 23 $- $ (3,000,000) $- $ (3,000,000) $- $ 7,620,046
GS-80019 Gas Meters and Regulators $- $ (850,001) $- $ (850,001) $- $ 3,000,000
TOTAL GAS FUND PROJECT ADJUSTMENTS $- $ (3,850,001) $- $ (3,850,001) $- $ 10,620,046
SD-23000 West Bayshore Road Trunk Line Improvements $- $5,000 $- $ 5,000 $- $ 2,401,475
TOTAL STORMWATER MANAGEMENT FUND
PROJECT ADJUSTMENTS
$- $5,000 $- $ 5,000 $- $ 2,401,475
TE-19001 City Council Chambers Upgrade $ (46,000) $(93,000) $- $- $ 46,000 $ 93,000
TE-12001
Development Center Blueprint Technology
Enhancements $- $(25,000) $- $ (25,000) $- $ 452,600
TE-19000 Enterprise Resource Planning Upgrade $- $ (2,029,000) $- $- $- $ 2,029,000
TE-13004 Infrastructure Management System $- $25,000 $- $ 25,000 $- $ 46,800
TE-01012 IT Disaster Recovery Plan $- $(33,600) $- $ (33,600) $- $-
TE-05000 Radio Infrastructure Replacement $- $(1,863) $- $ (1,863) $- $ 199,137
$ (46,000) $ (2,157,463) $- $ (35,463) $ 46,000 $ 2,820,537 TOTAL TECHNOLOGY FUND PROJECT ADJUSTMENTS
FIBER FUND
GAS FUND
STORMWATER MANAGEMENT FUND
TECHNOLOGY FUND
Attachment A, Exhibit 3 Page 5
ATTACHMENT A, EXHIBIT 3
Project Project Revenue Expense Revenue Expense Revenue Expense
Number Title Adjustments Adjustments Adjustments Adjustments Funding Funding
CITY OF PALO ALTO
AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED CAPITAL IMPROVEMENT PROGRAM
FY 2021 Funding 5-yr CIP Funding 5-Yr CIP Revised Total
VR-21000
Scheduled Vehicle and Equipment Replacement -
Fiscal Year 2021 $- $ (1,786,000) $- $ (1,786,000) $- $ 1,405,000
VR-22000
Scheduled Vehicle and Equipment Replacement -
Fiscal Year 2022 $- $- $- $ (1,786,000) $- $ 1,377,000
$- $ (1,786,000) $- $ (3,572,000) $- $ 2,782,000
WC-80020 Sewer System, Customer Connections $ 450,000 $- $ 450,000 $- $ 2,100,000 $ 2,220,000
WC-15001
Wastewater Collection System
Rehabilitation/Augmentation Project 28 $- $500,000 $- $ 500,000 $- $ 500,000
WC-16001
Wastewater Collection System
Rehabilitation/Augmentation Project 29 $- $557,424 $- $ 557,424 $- $ 2,195,424
WC-17001
Wastewater Collection System
Rehabilitation/Augmentation Project 30 $- $ (741,000) $- $ (741,000) $- $ 5,980,000
$ 450,000 $316,424 $ 450,000 $ 316,424 $ 2,100,000 $ 10,895,424
WQ-19003 Advanced Water Purification Facility $ 3,000,000 $448,000 $ 3,000,000 $ 448,000 $ 23,900,000 $ 21,564,000
WQ-14002 New Laboratory And Environmental Services Building $ 1,910,000 $434,168 $ 1,910,000 $ 434,168 $ 23,410,000 $ 23,167,460
WQ-19000 Outfall Line Construction $ 3,850,000 $ 3,850,000 $ 3,850,000 $ 3,850,000 $ 8,800,000 $ 8,886,000
WQ-19002 Plant Repair, Retrofit, and Equipment Replacement $- $20,944 $- $ 20,944 $- $ 21,514,834
WQ-14003 Primary Sedimentation Tank Rehabilitation $ 8,148,000 $ 7,774,613 $ 8,148,000 $ 7,774,613 $ 17,632,000 $ 19,654,800
WQ-19001 Secondary Treatment Upgrades $ 2,300,000 $838,300 $ 2,300,000 $ 838,300 $ 32,430,000 $ 31,362,300
$ 19,208,000 $ 13,366,025 $ 19,208,000 $ 13,366,025 $ 106,172,000 $ 126,149,394
VEHICLE REPLACEMENT FUND
TOTAL VEHICLE REPLACEMENT FUND PROJECT ADJUSTMENTS
WASTEWATER COLLECTION FUND
TOTAL WASTEWATER COLLECTION FUND PROJECT ADJUSTMENTS
WASTEWATER TREATMENT FUND
TOTAL WASTEWATER TREATMENT FUND PROJECT ADJUSTMENTS
Attachment A, Exhibit 3 Page 6
ATTACHMENT A, EXHIBIT 3
Project Project Revenue Expense Revenue Expense Revenue Expense
Number Title Adjustments Adjustments Adjustments Adjustments Funding Funding
CITY OF PALO ALTO
AMENDMENTS TO THE CITY MANAGER'S FY 2021 PROPOSED CAPITAL IMPROVEMENT PROGRAM
FY 2021 Funding 5-yr CIP Funding 5-Yr CIP Revised Total
WS-19000 Mayfield Reservoir Subgrade and Venting Repair $- $184,879 $- $ 184,879 $- $ 184,879
WS-14001 Water Main Replacement - Project 28 $- $85,107 $- $ 85,107 $- $ 9,085,107
WS-80015 Water Meters $- $ (1,000,000) $- $ (1,000,000) $- $ 2,819,207
WS-07001 Water Recycling Facilities $- $(4,629) $- $ (4,629) $- $ 391,020
WS-07000 Water Regulation Station Improvements $- $ (550,000) $- $ (550,000) $- $ 209,000
WS-80013 Water System Customer Connections $ 575,000 $- $ 2,375,000 $- $ 9,358,154 $ 4,524,300
WS-09000 Water Tank Seismic Upgrade and Rehabilitation $- $ 6,142,000 $- $ 6,142,000 $- $ 11,993,000
WS-02014 Water, Gas, Wastewater Utility GIS Data $- $436,000 $- $ 436,000 $ 1,663,021 $ 2,930,528
$ 575,000 $ 5,293,357 $ 2,375,000 $ 5,293,357 $ 11,021,175 $ 32,137,041
$ 23,658,529 $ 11,173,129 $ 25,902,529 $ (18,837,890) $ 271,496,218 $ 437,767,831
WATER FUND
TOTAL WATER FUND PROJECT ADJUSTMENTS
TOTAL ALL FUNDS
Attachment A, Exhibit 3 Page 7
ATTACHMENT A, EXHIBIT 4 Workers' Compensation
Fund
Department/
Fund Title Revenue Expense Comments
General Fund Administrative
Services
Workers' Compensation Adjustment $ - $ (19,573)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
General Fund City Attorney Workers' Compensation Adjustment $ - $ (6,950)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
General Fund City Auditor Workers' Compensation Adjustment $ - $ (2,766)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
General Fund City Clerk Workers' Compensation Adjustment $ - $ (2,486)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
General Fund City Council Workers' Compensation Adjustment $ - $ (608)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
General Fund City Manager Workers' Compensation Adjustment $ - $ (7,966)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
General Fund Community
Services
Workers' Compensation Adjustment $ - $ (39,422)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.General Fund Fire Workers' Compensation Adjustment $ - $ (126,398)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.General Fund Human
Resources
Workers' Compensation Adjustment $ - $ (8,035)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.General Fund Library Workers' Compensation Adjustment $ - $ (16,934)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.General Fund Office of
Emergency
Services
Workers' Compensation Adjustment $ - $ (2,655)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
General Fund Office of
Transportation
Workers' Compensation Adjustment $ - $ (2,698)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.General Fund Planning and
Development
Services
Workers' Compensation Adjustment $ - $ (26,836)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
General Fund Police Workers' Compensation Adjustment $ - $ (131,882)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.General Fund Public Works Workers' Compensation Adjustment $ - $ (22,705)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021. - $ (417,917)
Capital
Improvement
Fund
471 Workers' Compensation Adjustment $ - $ (16,397)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
$ - $ (16,397)
Airport Fund 530 Workers' Compensation Adjustment $ - $ (2,368)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.Electric Fund 513 & 523 Workers' Compensation Adjustment $ - $ (50,364)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.Fiber Optics
Fund
533 Workers' Compensation Adjustment $ - $ (3,531)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
GENERAL FUND
GENERAL FUND SUBTOTAL
CAPITAL FUNDS
CAPITAL FUNDS SUBTOTAL
Attachment A, Exhibit 4 page 1
ATTACHMENT A, EXHIBIT 4 Workers' Compensation
Fund
Department/
Fund Title Revenue Expense Comments
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
Gas Fund 514 & 524 Workers' Compensation Adjustment $ - $ (21,314)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.Refuse Fund 525 Workers' Compensation Adjustment $ - $ (6,925)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.Storm Drainage
Fund
528 Workers' Compensation Adjustment $ - $ (6,056)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.Utilities
Administration
Fund
521 Workers' Compensation Adjustment $ - $ (9,399)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
Wastewater
Collection Fund
527 Workers' Compensation Adjustment $ - $ (11,913)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.Wastewater
Treatment Fund
526 Workers' Compensation Adjustment $ - $ (31,629)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
Water Fund 522 Workers' Compensation Adjustment $ - $ (20,663)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021. $ - $ (164,162)
Information
Technology Fund
682 Workers' Compensation Adjustment $ - $ (15,658)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
Printing &
Mailing Fund
683 Workers' Compensation Adjustment $ - $ (614)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to departments in FY 2021.Vehicle
Maintenance &
Replacement
Fund
681 Workers' Compensation Adjustment $ - $ (6,587)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to departments in FY 2021.
$ - $ (22,859)
California
Avenue Fund
237 Workers' Compensation Adjustment $ - $ (417)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.Community
Development
Block Grant
(CDBG) Fund
232 Workers' Compensation Adjustment $ - $ (283)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
Housing In-
Lieu/Residential
Fund
233 Workers' Compensation Adjustment $ - $ (72)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
Housing In-
Lieu/Commercial
Fund
234 Workers' Compensation Adjustment $ - $ (72)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
Public Art Fund 207 Workers' Compensation Adjustment $ - $ (417)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.Residential
Parking Permit
(RPP) Fund
239 Workers' Compensation Adjustment $ - $ (722)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021.
University
Avenue Fund
236 Workers' Compensation Adjustment $ - $ (1,680)Adjustment to salary and benefit charges for
workers' compensation to reduce the allocation to
departments in FY 2021. $ - $ (3,665)
TOTAL ADJUSTMENT $ - $ (625,000)
SPECIAL REVENUE FUNDS SUBTOTAL
ENTERPRISE FUNDS SUBTOTAL
INTERNAL SERVICE FUNDS
INTERNAL SERVICE FUNDS SUBTOTAL
SPECIAL REVENUE FUNDS
Attachment A, Exhibit 4 page 2
ATTACHMENT A, EXHIBIT 4 General Liability Insurance
Fund
Department/
Fund Title Revenue Expense Comments
General Fund Administrative
Services
General Liability Insurance Adjustment $ - $ (2,887)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
General Fund City Attorney General Liability Insurance Adjustment $ - $ (1,370)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
General Fund City Auditor General Liability Insurance Adjustment $ - $ (549)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
General Fund City Clerk General Liability Insurance Adjustment $ - $ (494)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
General Fund City Council General Liability Insurance Adjustment $ - $ (121)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
General Fund City Manager General Liability Insurance Adjustment $ - $ (1,582)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
General Fund Community
Services
General Liability Insurance Adjustment $ - $ (8,355)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
General Fund Fire General Liability Insurance Adjustment $ - $ (8,653)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
General Fund Human
Resources
General Liability Insurance Adjustment $ - $ (2,085)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
General Fund Library General Liability Insurance Adjustment $ - $ (3,077)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
General Fund Office of
Emergency
Services
General Liability Insurance Adjustment $ - $ (403)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
General Fund Office of
Transportation General Liability Insurance Adjustment $ - $ (1,003)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
General Fund Planning and
Development
Services
General Liability Insurance Adjustment $ - $ (7,240)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
General Fund Police General Liability Insurance Adjustment $ - $ (20,035)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
General Fund Public Works General Liability Insurance Adjustment $ - $ (10,552)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
- $ (68,405)
Capital
Improvement
Fund
471 General Liability Insurance Adjustment $ - $ (7,063)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
$ - $ (7,063)
Airport Fund 530 General Liability Insurance Adjustment $ - $ (1,100)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Electric Fund 513 & 523 General Liability Insurance Adjustment $ - $ (8,654)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Fiber Optics
Fund
533 General Liability Insurance Adjustment $ - $ (607)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
GENERAL FUND
GENERAL FUND SUBTOTAL
CAPITAL FUNDS
CAPITAL FUNDS SUBTOTAL
Attachment A, Exhibit 4 page 3
ATTACHMENT A, EXHIBIT 4 General Liability Insurance
Fund
Department/
Fund Title Revenue Expense Comments
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
Gas Fund 514 & 524 General Liability Insurance Adjustment $ - $ (3,662)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Refuse Fund 525 General Liability Insurance Adjustment $ - $ (3,218)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Storm Drainage
Fund
528 General Liability Insurance Adjustment $ - $ (2,814)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Utilities
Administration
Fund
521 General Liability Insurance Adjustment $ - $ (1,615)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Wastewater
Treatment Fund
526 General Liability Insurance Adjustment $ - $ (14,699)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Wastewater
Collection Fund
527 General Liability Insurance Adjustment $ - $ (2,047)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Water Fund 522 General Liability Insurance Adjustment $ - $ (3,550)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
$ - $ (41,968)
Information
Technology Fund
682 General Liability Insurance Adjustment $ - $ (3,109)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Printing &
Mailing Fund
683 General Liability Insurance Adjustment $ - $ (91)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Vehicle
Maintenance &
Replacement
Fund
681 General Liability Insurance Adjustment $ - $ (3,061)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
$ - $ (6,260)
California
Avenue Fund
237 General Liability Insurance Adjustment $ - $ (135)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Community
Development
Block Grant
(CDBG) Fund
232 General Liability Insurance Adjustment $ - $ (105)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Housing In-
Lieu/Residential
Fund
233 General Liability Insurance Adjustment $ - $ (27)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Housing In-
Lieu/Commercial
Fund
234 General Liability Insurance Adjustment $ - $ (27)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Public Art Fund 207 General Liability Insurance Adjustment $ - $ (88)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
Residential
Parking Permit
(RPP) Fund
239 General Liability Insurance Adjustment $ - $ (268)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
University
Avenue Fund
236 General Liability Insurance Adjustment $ - $ (654)Adjustment to allocated charges for general liability
to reduce the allocation to departments in FY 2021.
$ - $ (1,304)
TOTAL ADJUSTMENT $ - $ (125,000)
ENTERPRISE FUNDS SUBTOTAL
INTERNAL SERVICE FUNDS
INTERNAL SERVICE FUNDS SUBTOTAL
SPECIAL REVENUE FUNDS
SPECIAL REVENUE FUNDS SUBTOTAL
Attachment A, Exhibit 4 page 4
ATTACHMENT A, EXHIBIT 4 Retiree Health
Fund
Department/
Fund Title Revenue Expense Comments
General Fund Administrative
Services
Retiree Health Adjustment $ - $ (28,315)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
General Fund City Attorney Retiree Health Adjustment $ - $ (6,916)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
General Fund City Auditor Retiree Health Adjustment $ - $ (2,706)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
General Fund City Clerk Retiree Health Adjustment $ - $ (2,406)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
General Fund City Council Retiree Health Adjustment $ - $ (2,957)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
General Fund City Manager Retiree Health Adjustment $ - $ (7,567)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
General Fund Community
Services
Retiree Health Adjustment $ - $ (54,325)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
General Fund Fire Retiree Health Adjustment $ - $ (133,056)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
General Fund Human
Resources
Retiree Health Adjustment $ - $ (11,426)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
General Fund Library Retiree Health Adjustment $ - $ (26,461)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
General Fund Office of
Emergency
Services
Retiree Health Adjustment $ - $ (3,102)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
General Fund Office of
Transportation Retiree Health Adjustment $ - $ (4,751)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
General Fund Planning and
Development
Services
Retiree Health Adjustment $ - $ (38,398)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
General Fund Police Retiree Health Adjustment $ - $ (154,060)Adjustment to allocated charges for retiree health to align with the most recent actuarial valuation.
General Fund Public Works Retiree Health Adjustment $ - $ (50,667)Adjustment to allocated charges for retiree health to align with the most recent actuarial valuation.
- $ (527,112)
Capital
Improvement
Fund
471 Retiree Health Adjustment $ - $ (15,586)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
$ - $ (15,586)
Airport Fund 530 Retiree Health Adjustment $ - $ (2,606)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
Electric Fund 513 & 523 Retiree Health Adjustment $ - $ (93,265)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
Gas Fund 514 & 524 Retiree Health Adjustment $ - $ (40,393)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
GENERAL FUND
GENERAL FUND SUBTOTAL
CAPITAL FUNDS
CAPITAL FUNDS SUBTOTAL
Attachment A, Exhibit 4 page 5
ATTACHMENT A, EXHIBIT 4 Retiree Health
Fund
Department/
Fund Title Revenue Expense Comments
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
Refuse Fund 525 Retiree Health Adjustment $ - $ (13,080)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
Storm Drainage
Fund
528 Retiree Health Adjustment $ - $ (8,921)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
Wastewater
Treatment Fund
526 Retiree Health Adjustment $ - $ (50,867)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
Wastewater
Collection Fund
527 Retiree Health Adjustment $ - $ (15,586)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
Water Fund 522 Retiree Health Adjustment $ - $ (25,509)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
$ - $ (250,226)
Information
Technology Fund
682 Retiree Health Adjustment $ - $ (20,698)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
Printing &
Mailing Fund
683 Retiree Health Adjustment $ - $ (852)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
Vehicle
Maintenance &
Replacement
Fund
681 Retiree Health Adjustment $ - $ (8,870)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
$ - $ (30,420)
California
Avenue Fund
237 Retiree Health Adjustment $ - $ (344)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
Residential
Parking Permit
(RPP) Fund
239 Retiree Health Adjustment $ - $ (866)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
University
Avenue Fund
236 Retiree Health Adjustment $ - $ (1,446)Adjustment to allocated charges for retiree health
to align with the most recent actuarial valuation.
$ - $ (2,656)
TOTAL ADJUSTMENT $ - $ (826,000)
ENTERPRISE FUNDS SUBTOTAL
INTERNAL SERVICE FUNDS
INTERNAL SERVICE FUNDS SUBTOTAL
SPECIAL REVENUE FUNDS
SPECIAL REVENUE FUNDS SUBTOTAL
Attachment A, Exhibit 4 page 6
ATTACHMENT A, EXHIBIT 4 Management (MGMT) Labor Concessions
Fund
Department/
Fund Title Revenue Expense Comments
General Fund Administrative
Services
Salary and Benefits Adjustment $ - $ (370,960)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
General Fund City Attorney Salary and Benefits Adjustment $ - $ (176,811)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
General Fund City Auditor Salary and Benefits Adjustment $ - $ (49,365)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
General Fund City Clerk Salary and Benefits Adjustment $ - $ (39,026)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
General Fund City Manager Salary and Benefits Adjustment $ - $ (181,483)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
General Fund Community
Services Salary and Benefits Adjustment $ - $ (255,557)Adjustment to salary and benefits to align with Management labor concessions in FY 2021.
General Fund Fire Salary and Benefits Adjustment $ - $ (121,211)Adjustment to salary and benefits to align with Management labor concessions in FY 2021.
General Fund Human Resources Salary and Benefits Adjustment $ - $ (209,272)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
General Fund Library Salary and Benefits Adjustment $ - $ (151,494)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
General Fund Office of
Emergency
Services
Salary and Benefits Adjustment $ - $ (32,594)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
General Fund Office of
Transportation Salary and Benefits Adjustment $ - $ (45,845)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
General Fund Planning and
Development
Services
Salary and Benefits Adjustment $ - $ (295,070)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
General Fund Police Salary and Benefits Adjustment $ - $ (146,116)Adjustment to salary and benefits to align with Management labor concessions in FY 2021.
General Fund Public Works Salary and Benefits Adjustment $ - $ (183,143)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
- $ (2,257,948)
Capital
Improvement
Fund
471 Salary and Benefits Adjustment $ - $ (166,769)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
Cubberley
Property
Infrastructure
Fund
472 Salary and Benefits Adjustment $ - $ (2,284)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
$ - $ (169,053)
Airport Fund 530 Salary and Benefits Adjustment $ - $ (44,325)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
Electric Fund 513 & 523 Salary and Benefits Adjustment $ - $ (20,043)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
Gas Fund 514 & 524 Salary and Benefits Adjustment $ - $ (3,685)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
Refuse Fund 525 Salary and Benefits Adjustment $ - $ (85,355)Adjustment to salary and benefits to align with Management labor concessions in FY 2021.
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
GENERAL FUND
GENERAL FUND SUBTOTAL
CAPITAL FUNDS
CAPITAL FUNDS SUBTOTAL
Attachment A, Exhibit 4 page 7
ATTACHMENT A, EXHIBIT 4 Management (MGMT) Labor Concessions
Fund
Department/
Fund Title Revenue Expense Comments
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
Storm Drainage
Fund
528 Salary and Benefits Adjustment $ - $ (51,646)Adjustment to salary and benefits to align with Management labor concessions in FY 2021.
Utilities
Administration Fund
521 Salary and Benefits Adjustment $ - $ (124,380)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
Wastewater
Treatment Fund
526 Salary and Benefits Adjustment $ - $ (239,062)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
Wastewater
Collection Fund
527 Salary and Benefits Adjustment $ - $ (553)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
Water Fund 522 Salary and Benefits Adjustment $ - $ (1,107)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
$ - $ (570,155)
Information
Technology Fund
682 Salary and Benefits Adjustment $ - $ (453,765)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
Printing &
Mailing Fund
683 Salary and Benefits Adjustment $ - $ (1,676)Adjustment to salary and benefits to align with Management labor concessions in FY 2021.
Vehicle
Maintenance &
Replacement
Fund
681 Salary and Benefits Adjustment $ - $ (47,357)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
Workers'
Compensation
Fund
688 Salary and Benefits Adjustment $ - $ (13,635)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
$ - $ (516,433)
California
Avenue Fund
237 Salary and Benefits Adjustment $ - $ (3,782)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
Public Art Fund 207 Salary and Benefits Adjustment $ - $ (12,774)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
Residential
Parking Permit
(RPP) Fund
239 Salary and Benefits Adjustment $ - $ (11,662)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
University
Avenue Fund
236 Salary and Benefits Adjustment $ - $ (7,608)Adjustment to salary and benefits to align with
Management labor concessions in FY 2021.
$ - $ (35,827)
TOTAL ADJUSTMENT $ - $ (3,549,416)
ENTERPRISE FUNDS SUBTOTAL
INTERNAL SERVICE FUNDS
INTERNAL SERVICE FUNDS SUBTOTAL
SPECIAL REVENUE FUNDS
SPECIAL REVENUE FUNDS SUBTOTAL
Attachment A, Exhibit 4 page 8
ATTACHMENT A, EXHIBIT 4: Technology
Fund
Department/
Fund Title Revenue Expense Comments
General Fund Administrative
Services
Information Technology Adjustment $ - $ (67,928) Adjustment to allocated charges for technology
services to align with service reductions in FY 2021.
General Fund City Attorney Information Technology Adjustment $ - $ (18,817)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
General Fund City Auditor Information Technology Adjustment $ - $ (8,187)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
General Fund City Clerk Information Technology Adjustment $ - $ (10,624)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
General Fund City Council Information Technology Adjustment $ - $ (1,877)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
General Fund City Manager Information Technology Adjustment $ - $ (23,184)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
General Fund Community
Services
Information Technology Adjustment $ - $ (169,964)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
General Fund Fire Information Technology Adjustment $ - $ (241,227)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
General Fund Human
Resources
Information Technology Adjustment $ - $ (22,786)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
General Fund Library Information Technology Adjustment $ - $ (143,043)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
General Fund Office of
Emergency
Services
Information Technology Adjustment $ - $ (24,502)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
General Fund Office of
Transportation
Information Technology Adjustment $ - $ (9,719)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
General Fund Planning and
Development
Services
Information Technology Adjustment $ - $ (117,444)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
General Fund Police Information Technology Adjustment $ - $ (294,149)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
General Fund Public Works Information Technology Adjustment $ - $ (166,485)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
$ - $ (1,319,936)
Airport
Enterprise Fund
530 Information Technology Adjustment $ - $ (7,914)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021Refuse Fund 525 Information Technology Adjustment $ - $ (52,703)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
GENERAL FUND
GENERAL FUND SUBTOTAL
ENTERPRISE FUNDS
Attachment A, Exhibit 4 page 9
ATTACHMENT A, EXHIBIT 4: Technology
Fund
Department/
Fund Title Revenue Expense Comments
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
Stormwater
Management
Fund
528 Information Technology Adjustment $ - $ (37,461)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021Utilities
Administration
Fund
521 Information Technology Adjustment $ - $ (707,568)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
Wastewater
Treatment Fund
526 Information Technology Adjustment $ - $ (208,829)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021 $ - $ (1,014,475)
Printing &
Mailing Services
Fund
683 Information Technology Adjustment $ - $ (8,816)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.Vehicle
Replacement &
Maintenance
Fund
681 Information Technology Adjustment $ - $ (53,023)Adjustment to allocated charges for
technology services to align with service
reductions in FY 2021.
$ - $ (61,839)
TOTAL ADJUSTMENT $ - $ (2,396,250)
ENTERPRISE FUNDS SUBTOTAL
INTERNAL SERVICE FUNDS
INTERNAL SERVICE FUNDS SUBTOTAL
Attachment A, Exhibit 4 page 10
ATTACHMENT A, EXHIBIT 4: Print & Mail
Fund
Department/
Fund Title Revenue Expense Comments
General Fund Administrative
Services
Printing Services Reductions $ - $ (5,602) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
General Fund City Attorney Printing Services Reductions $ - $ (617) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
General Fund City Auditor Printing Services Reductions $ - $ (904) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
General Fund City Clerk Printing Services Reductions $ - $ (9,030) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
General Fund City Manager Printing Services Reductions $ - $ (1,785) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
General Fund Community
Services
Printing Services Reductions $ - $ (18,207) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
General Fund Fire Printing Services Reductions $ - $ (1,215) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
General Fund Human
Resources
Printing Services Reductions $ - $ (1,583) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
General Fund Library Printing Services Reductions $ - $ (3,765) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
General Fund Office of
Emergency
Services
Printing Services Reductions $ - $ (809) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
General Fund Office of
Transportation
Printing Services Reductions $ - $ (654) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
General Fund Planning and
Development
Services
Printing Services Reductions $ - $ (29,174) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
General Fund Police Printing Services Reductions $ - $ (9,684) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
General Fund Public Works Printing Services Reductions $ - $ (4,758) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
Stores Inventory Non-
Departmental
Printing Services Reductions $ - $ (374) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
$ - $ (88,161)
Airport
Enterprise Fund
530 Printing Services Reductions $ - $ (541) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
Electric Fund 513 & 523 Printing Services Reductions $ - $ (3,486) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
GENERAL FUND
GENERAL FUND SUBTOTAL
Attachment A, Exhibit 4 page 11
ATTACHMENT A, EXHIBIT 4: Print & Mail
Fund
Department/
Fund Title Revenue Expense Comments
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
Gas Fund 514 & 524 Printing Services Reductions $ - $ (2,101) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
Refuse Fund 525 Printing Services Reductions $ - $ (1,199) Adjustment to allocated charges for printing services to align with service reductions in FY 2021.
Stormwater
Management
Fund
528 Printing Services Reductions $ - $ (1,112) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
Utilities
Administration
Fund
521 Printing Services Reductions $ - $ (6,211) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
Wastewater
Collection Fund
527 Printing Services Reductions $ - $ (250) Adjustment to allocated charges for printing services to align with service reductions in FY 2021.
Wastewater
Treatment Fund
526 Printing Services Reductions $ - $ (2,614) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
Water Fund 522 Printing Services Reductions $ - $ (2,075) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
$ - $ (19,588)
Information
Technology Fund
682 Printing Services Reductions $ - $ (506) Adjustment to allocated charges for printing services to align with service reductions in FY 2021.
$ - $ (506)
Residential
Parking Permit
Program
239 Printing Services Reductions $ - $ (297) Adjustment to allocated charges for printing
services to align with service reductions in FY 2021.
$ - $ (297)
TOTAL ADJUSTMENT $ - $ (108,552)
ENTERPRISE FUNDS SUBTOTAL
INTERNAL SERVICE FUNDS
INTERNAL SERVICE FUNDS SUBTOTAL
SPECIAL REVENUE FUNDS
SPECIAL REVENUE FUNDS SUBTOTAL
Attachment A, Exhibit 4 page 12
ATTACHMENT A, EXHIBIT 4: Utilities
Fund
Department/
Fund Title Revenue Expense Comments
General Fund Community
Services
Utilities Allocated Charges $- $ (155,400) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
General Fund Fire Utilities Allocated Charges $- $ (7,685) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
General Fund Library Utilities Allocated Charges $- $ (26,502) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
General Fund Planning and
Development
Services
Utilities Allocated Charges $- $ (364) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
General Fund Police Utilities Allocated Charges $- $(5) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
General Fund Public Works Utilities Allocated Charges $- $ (63,762) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
$- $ (253,718)
Capital
Improvement
Fund
471 Utilities Allocated Charges $- $ (12) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
$- $ (12)
Airport
Enterprise Fund
530 Utilities Allocated Charges $- $ (6,500) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
Electric Supply
Fund
513 & 523 Utilities Allocated Charges $- $ (1,065) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
Gas Fund 514 & 524 Utilities Allocated Charges $- $ (48)
Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
Refuse Fund 525 Utilities Allocated Charges $- $ (1,865) Adjustment to allocated charges for utilities in alignment with rates reductions in FY 2021.
Stormwater
Management
Fund
528 Utilities Allocated Charges $- $ (5,348) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
Utilities
Administration
Fund
521 Utilities Allocated Charges $- $ (7,589) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
Wastewater
Collection Fund
527 Utilities Allocated Charges $- $ (87) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
Wastewater
Treatment Fund
526 Utilities Allocated Charges $- $ (159,106) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
Water Fund 522 Utilities Allocated Charges $- $ (40,448) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
$- $ (222,057)ENTERPRISE FUNDS SUBTOTAL
ENTERPRISE FUNDS
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
GENERAL FUND
GENERAL FUND SUBTOTAL
CAPITAL FUNDS
CAPITAL FUNDS SUBTOTAL
Attachment A, Exhibit 4 page 13
ATTACHMENT A, EXHIBIT 4: Utilities
Fund
Department/
Fund Title Revenue Expense Comments
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
Information
Technology Fund
682 Utilities Allocated Charges $- $ (997) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
Vehicle
Replacement &
Maintenance
681 Utilities Allocated Charges $- $ (7,529) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
$- $ (8,526)
California
Avenue Parking
Permits
237 Utilities Allocated Charges $- $ (3,042) Adjustment to allocated charges for utilities in alignment with rates reductions in FY 2021.
University
Avenue Parking
Permits
236 Utilities Allocated Charges $- $ (15,062) Adjustment to allocated charges for utilities in
alignment with rates reductions in FY 2021.
$- $ (18,104)
TOTAL ADJUSTMENT $- $ (502,418)
INTERNAL SERVICE FUNDS SUBTOTAL
SPECIAL REVENUE FUNDS
SPECIAL REVENUE FUNDS SUBTOTAL
Attachment A, Exhibit 4 page 14
INTERNAL SERVICE FUNDS
ATTACHMENT A, EXHIBIT 4: Vehicle
Fund
Department/
Fund Title Revenue Expense Comments
General Fund Administrative
Services
Vehicle Replacement Program Reductions $- $ (14,684) Adjustment to allocated charges for vehicle
replacements to align with program reductions in
FY 2021.
General Fund Community
Services
Vehicle Replacement Program Reductions $- $ (120,728) Adjustment to allocated charges for vehicle
replacements to align with program reductions in
FY 2021.
General Fund Planning and
Development
Services
Vehicle Replacement Program Reductions $- $ (98,094) Adjustment to allocated charges for vehicle
replacements to align with program reductions in
FY 2021.
General Fund Fire Vehicle Replacement Program Reductions $- $ (627,587) Adjustment to allocated charges for vehicle
replacements to align with program reductions in
FY 2021.
General Fund Library Vehicle Replacement Program Reductions $- $ (758) Adjustment to allocated charges for vehicle
replacements to align with program reductions in
FY 2021.
General Fund Office of
Emergency
Services
Vehicle Replacement Program Reductions $- $ (6,568) Adjustment to allocated charges for vehicle
replacements to align with program reductions in
FY 2021.
General Fund Police Vehicle Replacement Program Reductions $- $ (216,807) Adjustment to allocated charges for vehicle
replacements to align with program reductions in
FY 2021.
General Fund Public Works Vehicle Replacement Program Reductions $- $ (190,266) Adjustment to allocated charges for vehicle
replacements to align with program reductions in
FY 2021.
$- $ (1,275,491)
Electric Fund 513 & 523 Vehicle Replacement Program Reductions $ (227,930) Adjustment to allocated charges for vehicle
replacements to align with program reductions in FY 2021.Gas Fund 514 & 524 Vehicle Replacement Program Reductions $- $ (179,410) Adjustment to allocated charges for vehicle
replacements to align with program reductions in FY 2021.
Refuse Fund 525 Vehicle Replacement Program Reductions $- $ (58,691) Adjustment to allocated charges for vehicle
replacements to align with program reductions in
FY 2021.
Stormwater
Management
Fund
528 Vehicle Replacement Program Reductions $- $ (89,839) Adjustment to allocated charges for vehicle
replacements to align with program reductions in
FY 2021.
Wastewater
Collection Fund
527 Vehicle Replacement Program Reductions $- $ (117,130) Adjustment to allocated charges for vehicle
replacements to align with program reductions in FY 2021.
Wastewater
Treatment Fund
526 Vehicle Replacement Program Reductions $- $ (43,378) Adjustment to allocated charges for vehicle
replacements to align with program reductions in
FY 2021.
Water Fund 522 Vehicle Replacement Program Reductions $- $ (144,852) Adjustment to allocated charges for vehicle
replacements to align with program reductions in
FY 2021.
$- $ (861,230)ENTERPRISE FUNDS SUBTOTAL
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
GENERAL FUND
GENERAL FUND SUBTOTAL
ENTERPRISE FUNDS
Attachment A, Exhibit 4 page 15
ATTACHMENT A, EXHIBIT 4: Vehicle
Fund
Department/
Fund Title Revenue Expense Comments
CITY OF PALO ALTO
RECOMMENDED AMENDMENTS TO THE CITY MANAGER'S FY 2021 BUDGET
Residential
Parking Permit
Program
239 Vehicle Replacement Program Reductions $- $ (1,307) Adjustment to allocated charges for vehicle replacements to align with program reductions in
FY 2021.
$- $ (1,307)
TOTAL ADJUSTMENT $- $ (2,142,660)
SPECIAL REVENUE FUNDS SUBTOTAL
Attachment A, Exhibit 4 page 16
Information
Technology Fund
682 Vehicle Replacement Program Reductions $- $ (4,632) Adjustment to allocated charges for vehicle
replacements to align with program reductions in
FY 2021.
$- $ (4,632)
INTERNAL SERVICE FUNDS
INTERNAL SERVICE FUNDS SUBTOTAL
SPECIAL REVENUE FUNDS
TABLE OF ORGANIZATION
1
TABLE OF ORGANIZATIONTable of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
General Fund
Administrative Services
Account Specialist 4.88 4.63 4.63 3.13 -1.50 (32.40)%
Account Specialist (Freeze)0.00 0.00 0.00 1.50 1.50 0.00%
Account Specialist-Lead 3.05 3.45 3.45 3.45 0.00 0.00%
Accountant 3.00 3.00 3.00 3.00 0.00 0.00%
Administrative Assistant 1.00 1.00 1.00 1.00 0.00 0.00%
Administrative Associate II 1.00 1.00 1.00 0.50 -0.50 (50.00)%
Administrative Associate II (Freeze)0.00 0.00 0.00 0.50 0.50 0.00%
Administrative Associate III 1.00 1.00 1.00 1.00 0.00 0.00%
Assistant Director Administrative
Services 1.65 1.65 1.65 1.65 0.00 0.00%
Buyer 1.00 1.00 1.00 1.00 0.00 0.00%
Chief Procurement Officer 1.00 1.00 1.00 1.00 0.00 0.00%
Contracts Administrator 2.70 2.70 2.70 2.30 -0.40 (14.81)%
Contracts Administrator (Freeze)0.00 0.00 0.00 0.40 0.40 0.00%
Director Administrative Services/CFO 0.80 0.80 0.80 0.80 0.00 0.00%
Director Office of Management and
Budget 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Director Office of Management and
Budget (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Management Analyst 0.00 1.00 2.00 2.00 0.00 0.00%
Manager Accounting 1.00 0.00 0.00 0.00 0.00 0.00%
Manager Budget 1.00 2.00 2.00 2.00 0.00 0.00%
Manager Real Property 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Revenue Collections 0.62 0.62 0.62 0.62 0.00 0.00%
Manager Treasury, Debt &
Investments 0.60 0.60 0.60 0.60 0.00 0.00%
Manager, Finance 0.00 1.00 1.00 1.00 0.00 0.00%
Payroll Analyst 2.00 2.00 2.00 2.00 0.00 0.00%
Performance Auditor II (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Principal Management Analyst 0.00 0.00 0.00 0.00 0.00 0.00%
Senior Accountant 3.00 3.00 3.00 3.00 0.00 0.00%
Senior Buyer 1.00 1.00 1.00 1.00 0.00 0.00%
Senior Management Analyst 4.90 2.30 2.30 2.30 0.00 0.00%
Storekeeper 1.00 1.00 1.00 1.00 0.00 0.00%
Storekeeper-Lead 0.20 0.20 0.20 0.20 0.00 0.00%
Warehouse Supervisor 0.20 0.20 0.20 0.20 0.00 0.00%
Total Administrative Services 38.60 38.15 39.15 40.15 1.00 2.55%
City Attorney
Assistant City Attorney 3.00 3.00 3.00 3.00 0.00 0.00%
ATTACHMENT A, EXHIBIT 5
TABLE OF ORGANIZATION
2
Chief Assistant City Attorney 1.00 1.00 1.00 1.00 0.00 0.00%
City Attorney 1.00 1.00 1.00 1.00 0.00 0.00%
Claims Investigator 1.00 1.00 1.00 1.00 0.00 0.00%
Deputy City Attorney 1.00 1.00 1.00 1.00 0.00 0.00%
Legal Fellow 1.00 1.00 1.00 0.50 -0.50 (50.00)%
Legal Fellow (Freeze)0.00 0.00 0.00 0.50 0.50 0.00%
Principal Attorney 0.00 0.00 0.00 0.00 0.00 0.00%
Secretary to City Attorney 1.00 1.00 1.00 1.00 0.00 0.00%
Senior Assistant City Attorney 0.00 0.00 0.00 0.00 0.00 0.00%
Senior Deputy City Attorney 0.00 0.00 0.00 0.00 0.00 0.00%
Senior Legal Secretary 1.00 0.00 0.00 0.00 0.00 0.00%
Senior Management Analyst 1.00 1.00 1.00 1.00 0.00 0.00%
Total City Attorney 11.00 10.00 10.00 10.00 0.00 0.00%
City Auditor
Administrative Assistant 0.00 0.00 0.00 0.00 0.00 0.00%
City Auditor 1.00 1.00 1.00 1.00 0.00 0.00%
Performance Auditor I 1.00 1.00 0.00 0.00 0.00 0.00%
Performance Auditor II 1.00 1.00 2.00 0.00 -2.00 (100.00)%
Senior Performance Auditor 2.00 1.00 1.00 2.00 1.00 100.00%
Total City Auditor 5.00 4.00 4.00 3.00 -1.00 (25.00)%
City Clerk
Administrative Associate III 2.00 2.00 2.00 2.00 0.00 0.00%
Assistant City Clerk 1.00 1.00 1.00 1.00 0.00 0.00%
City Clerk 1.00 1.00 1.00 1.00 0.00 0.00%
Deputy City Clerk 1.00 1.00 1.00 1.00 0.00 0.00%
Hearing Officer 0.75 0.00 0.00 0.00 0.00 0.00%
Total City Clerk 5.75 5.00 5.00 5.00 0.00 0.00%
City Manager
Administrative Assistant 1.00 1.00 2.00 2.00 0.00 0.00%
Administrative Associate III 1.00 1.00 0.00 0.00 0.00 0.00%
Assistant City Manager 0.00 0.00 1.00 1.00 0.00 0.00%
Assistant City Manager/Utilities
General Manager 0.25 0.25 0.00 0.00 0.00 0.00%
Assistant to the City Manager 2.00 2.00 2.00 1.00 -1.00 (50.00)%
Assistant to the City Manager (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Chief Communications Officer 1.00 1.00 1.00 1.00 0.00 0.00%
Chief Sustainability Officer 1.00 1.00 0.00 0.00 0.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
3
City Manager 1.00 1.00 1.00 1.00 0.00 0.00%
Deputy City Manager 2.00 2.00 1.00 1.00 0.00 0.00%
Executive Assistant to the City
Manager 1.00 1.00 1.00 1.00 0.00 0.00%
Management Analyst 0.00 0.75 0.75 0.00 -0.75 (100.00)%
Manager Communications 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Economic Development 0.00 0.00 0.00 0.00 0.00 0.00%
Total City Manager 11.25 12.00 10.75 10.00 -0.75 (6.98)%
Community Services
Administrative Assistant 1.00 1.00 1.00 1.00 0.00 0.00%
Administrative Associate III 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Administrative Associate III (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Assistant Director Community
Services 2.00 2.00 2.00 1.00 -1.00 (50.00)%
Assistant Director Community
Services (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Building Serviceperson 2.00 1.25 1.25 1.00 -0.25 (20.00)%
Building Serviceperson-Lead 2.00 0.60 0.60 0.60 0.00 0.00%
Coordinator Recreation Programs 4.00 3.00 4.00 4.00 0.00 0.00%
Director Community Services 1.00 1.00 1.00 1.00 0.00 0.00%
Division Manager Open Space, Parks
and Golf 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Heavy Equipment Operator 0.07 0.07 0.07 0.07 0.00 0.00%
Inspector, Field Services 2.00 2.00 2.00 2.00 0.00 0.00%
Junior Museum & Zoo Educator 3.60 3.60 3.60 3.25 -0.35 (9.72)%
Junior Museum & Zoo Educator
(Freeze)0.00 0.00 0.00 0.35 0.35 0.00%
Management Analyst 1.00 1.00 1.00 1.00 0.00 0.00%
Management Assistant 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Community Services 5.00 5.00 5.00 4.00 -1.00 (20.00)%
Manager Community Services (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Manager Community Services Senior
Program 4.00 4.00 4.00 4.00 0.00 0.00%
Manager Human Services 1.00 1.00 1.00 1.00 0.00 0.00%
Park Maintenance Person 6.00 6.00 6.00 6.00 0.00 0.00%
Park Maintenance-Lead 1.00 1.00 1.00 1.00 0.00 0.00%
Park Ranger 5.00 5.00 5.00 5.00 0.00 0.00%
Parks/Golf Crew-Lead 2.00 2.00 2.00 2.00 0.00 0.00%
Producer Arts/Science Program 11.00 11.00 11.00 9.25 -1.75 (15.91)%
Producer Arts/Science Program
(Freeze)0.00 0.00 0.00 1.75 1.75 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
4
Producer Arts/Science Programs 0.00 0.00 0.00 1.00 1.00 0.00%
Program Assistant I 8.00 8.00 8.00 3.00 -5.00 (62.50)%
Program Assistant I (Freeze)0.00 0.00 0.00 4.00 4.00 0.00%
Program Assistant II 4.00 4.00 3.00 4.00 1.00 33.33%
Project Manager 0.10 0.10 0.10 0.10 0.00 0.00%
Senior Management Analyst 1.00 1.00 1.00 1.00 0.00 0.00%
Sprinkler System Representative 4.00 4.00 4.00 4.00 0.00 0.00%
Superintendent Community Services 2.00 2.00 2.00 2.00 0.00 0.00%
Superintendent Recreation 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Superintendent Recreation (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Theater Specialist 2.00 2.00 2.00 2.00 0.00 0.00%
Total Community Services 78.77 75.62 75.62 75.37 -0.25 (0.33)%
Fire
40-Hour Training Battalion Chief 1.00 1.00 1.00 1.00 0.00 0.00%
40-Hour Training Captain 1.00 1.00 1.00 0.00 -1.00 (100.00)%
40-Hour Training Captain (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Administrative Assistant 1.00 1.00 1.00 1.00 0.00 0.00%
Administrative Associate II 2.00 2.20 2.20 1.20 -1.00 (45.45)%
Administrative Associate II (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Battalion Chief 3.00 3.00 3.00 3.00 0.00 0.00%
Business Analyst 0.80 0.80 0.80 0.80 0.00 0.00%
Deputy Chief/Fire Marshal 0.05 0.05 0.05 0.05 0.00 0.00%
Deputy Director Technical Services
Division 0.20 0.20 0.20 0.00 -0.20 (100.00)%
Deputy Director Technical Services
Division (Freeze)0.00 0.00 0.00 0.20 0.20 0.00%
Deputy Fire Chief 2.00 2.00 2.00 2.00 0.00 0.00%
Emergency Medical Service Director 1.00 1.00 1.00 1.00 0.00 0.00%
Emergency Medical Services Data
Specialist 1.00 1.00 1.00 1.00 0.00 0.00%
Fire Apparatus Operator 30.00 26.00 26.00 26.00 0.00 0.00%
Fire Captain 21.00 21.00 21.00 21.00 0.00 0.00%
Fire Chief 1.00 1.00 1.00 1.00 0.00 0.00%
Fire Fighter 41.00 34.00 34.00 29.00 -5.00 (14.71)%
Fire Fighter (Freeze)0.00 0.00 0.00 5.00 5.00 0.00%
Fire Inspector 0.80 0.80 0.80 0.40 -0.40 (50.00)%
Fire Inspector (Freeze)0.00 0.00 0.00 0.40 0.40 0.00%
Geographic Information System
Specialist 0.50 0.50 0.50 0.50 0.00 0.00%
Hazardous Materials Inspector 0.30 0.30 0.30 0.30 0.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
5
Police Chief 0.00 0.00 0.00 0.00 0.00 0.00%
Senior Management Analyst 1.00 1.00 1.00 1.00 0.00 0.00%
Total Fire 108.65 97.85 97.85 97.85 0.00 0.00%
Human Resources
Administrative Assistant 0.00 0.00 0.00 0.00 0.00 0.00%
Assistant Director Human Resources 1.00 1.00 1.00 1.00 0.00 0.00%
Director Human Resources/CPO 1.00 1.00 1.00 1.00 0.00 0.00%
Human Resources Representative 3.00 3.00 3.00 2.50 -0.50 (16.67)%
Human Resources Representative
(Freeze)0.00 0.00 0.00 0.50 0.50 0.00%
Human Resources Technician 4.00 4.00 4.00 3.50 -0.50 (12.50)%
Human Resources Technician (Freeze)0.00 0.00 0.00 0.50 0.50 0.00%
Manager Employee Benefits 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Employee Relations 1.00 1.00 1.00 1.00 0.00 0.00%
Senior Human Resources
Administrator 3.00 3.00 3.00 3.00 0.00 0.00%
Senior Management Analyst 2.00 2.00 2.00 2.00 0.00 0.00%
Total Human Resources 16.00 16.00 16.00 16.00 0.00 0.00%
Library
Administrative Associate III 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Administrative Associate III (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Assistant Director Library Services 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Assistant Director Library Services
(Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Business Analyst 1.00 1.00 1.00 1.00 0.00 0.00%
Coordinator Library Programs 1.00 1.00 1.00 1.00 0.00 0.00%
Director Libraries 1.00 1.00 1.00 1.00 0.00 0.00%
Division Head Library Services 1.00 1.00 1.00 1.00 0.00 0.00%
Librarian 7.00 7.00 6.00 6.00 0.00 0.00%
Library Associate 7.00 7.00 7.00 6.00 -1.00 (14.29)%
Library Associate (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Library Specialist 12.50 11.50 11.50 10.50 -1.00 (8.70)%
Library Specialist (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Management Analyst 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Library Services 4.00 4.00 3.00 3.00 0.00 0.00%
Senior Librarian 9.00 9.00 8.00 6.00 -2.00 (25.00)%
Senior Librarian (Freeze)0.00 0.00 0.00 2.00 2.00 0.00%
Supervising Librarian 2.00 2.00 4.00 4.00 0.00 0.00%
Total Library 48.50 47.50 46.50 46.50 0.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
6
Office of Emergency Services
Director Office of Emergency Services 1.00 1.00 1.00 1.00 0.00 0.00%
Office of Emergency Services
Coordinator 1.00 1.00 1.00 1.00 0.00 0.00%
Program Assistant II 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Program Assistant II (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Total Office of Emergency Services 3.00 3.00 3.00 3.00 0.00 0.00%
Office of Transportationb
Administrative Assistant 0.00 0.00 0.50 0.50 0.00 0.00%
Associate Engineer 0.00 0.00 0.30 0.30 0.00 0.00%
Associate Planner 0.00 0.00 0.30 0.45 0.15 50.00%
Chief Transportation Official 0.00 0.00 0.70 0.70 0.00 0.00%
Coordinator Transportation Systems
Management 0.00 0.00 1.25 1.25 0.00 0.00%
Management Analyst 0.00 0.00 0.50 0.50 0.00 0.00%
Project Engineer 0.00 0.00 0.45 0.45 0.00 0.00%
Senior Engineer 0.00 0.00 0.20 0.20 0.00 0.00%
Senior Planner 0.00 0.00 0.50 0.50 0.00 0.00%
Traffic Engineering-Lead 0.00 0.00 0.35 0.35 0.00 0.00%
Transportation Planning Manager 0.00 0.00 1.15 1.15 0.00 0.00%
Total Office of Transportation 0.00 0.00 6.20 6.35 0.15 2.42%
Planning and Community Environmentc
Administrative Assistant 2.00 2.00 1.00 1.00 0.00 0.00%
Administrative Associate I 1.00 1.00 1.00 1.00 0.00 0.00%
Administrative Associate II 3.00 2.80 2.80 2.80 0.00 0.00%
Administrative Associate III 4.00 3.59 4.00 4.00 0.00 0.00%
Assistant Chief Building Official 1.00 1.00 1.00 1.00 0.00 0.00%
Assistant Director PCE 1.00 1.00 1.00 1.00 0.00 0.00%
Assistant Director Public Works 0.00 0.00 0.00 0.00 0.00 0.00%
Associate Engineer 0.75 0.67 0.22 0.20 -0.02 (9.09)%
Associate Planner 1.00 3.27 3.15 3.00 -0.15 (4.76)%
Building Inspector Specialist 4.00 4.00 4.00 6.00 2.00 50.00%
Building/Planning Technician 3.00 3.00 3.00 2.00 -1.00 (33.33)%
Building/Planning Technician (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Business Analyst 1.00 1.00 0.00 0.00 0.00 0.00%
Chief Building Official 1.00 1.00 1.00 1.00 0.00 0.00%
Chief Planning Official 1.00 1.00 1.00 1.00 0.00 0.00%
Chief Transportation Official 0.43 0.64 0.00 0.00 0.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
7
Code Enforcement Officer 2.00 2.00 2.00 0.00 -2.00 (100.00)%
Code Enforcement Officer (Freeze)0.00 0.00 0.00 2.00 2.00 0.00%
Code Enforcement-Lead 1.00 1.00 1.00 1.00 0.00 0.00%
Coordinator Transportation Systems
Management 0.88 0.74 0.00 0.00 0.00 0.00%
Deputy Chief/Fire Marshal 0.80 0.80 0.80 0.80 0.00 0.00%
Development Project Coordinator II 2.00 2.00 2.00 2.00 0.00 0.00%
Development Project Coordinator III 3.00 3.00 3.00 3.00 0.00 0.00%
Development Services Director 1.00 1.00 0.00 0.00 0.00 0.00%
Director Planning/Community
Environment 1.00 1.00 1.00 1.00 0.00 0.00%
Engineer 0.64 0.64 0.64 0.52 -0.12 (18.75)%
Engineering Technician III 1.78 1.78 1.78 1.50 -0.28 (15.73)%
Fire Inspector 3.20 3.20 3.20 1.60 -1.60 (50.00)%
Fire Inspector (Freeze)0.00 0.00 0.00 1.60 1.60 0.00%
Hazardous Materials Inspector 1.60 1.60 1.60 1.60 0.00 0.00%
Industrial Waste Inspector 0.01 0.01 0.01 0.00 -0.01 (100.00)%
Industrial Waste Investigator 0.35 0.35 0.35 0.35 0.00 0.00%
Inspector, Field Services 0.68 0.68 0.68 0.68 0.00 0.00%
Landscape Architect Park Planner 0.00 0.50 0.50 0.50 0.00 0.00%
Management Analyst 1.99 1.81 0.01 0.00 -0.01 (100.00)%
Manager Development Center 1.00 1.00 0.00 0.00 0.00 0.00%
Manager Environmental Control
Program 0.10 0.10 0.10 0.00 -0.10 (100.00)%
Manager Planning 4.00 3.00 5.00 4.00 -1.00 (20.00)%
Manager Urban Forestry 0.04 0.04 0.04 0.00 -0.04 (100.00)%
Parking Operations-Lead 0.00 0.10 0.00 0.00 0.00 0.00%
Planner 4.00 4.00 4.00 4.00 0.00 0.00%
Planning Arborist 0.29 0.00 0.00 0.00 0.00 0.00%
Planning Division Manager 0.00 1.00 0.00 0.00 0.00 0.00%
Principal Management Analyst 0.00 0.00 1.00 0.00 -1.00 (100.00)%
Principal Planner 0.00 1.00 2.00 1.00 -1.00 (50.00)%
Principal Planner (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Program Assistant I 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Program Assistant I (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Program Assistant II 0.60 0.00 0.00 0.00 0.00 0.00%
Project Engineer 0.53 0.83 0.13 0.10 -0.03 (23.08)%
Senior Business Analyst 0.00 0.00 1.00 1.00 0.00 0.00%
Senior Engineer 0.46 0.46 0.46 0.40 -0.06 (13.04)%
Senior Industrial Waste Investigator 0.01 0.01 0.01 0.00 -0.01 (100.00)%
Senior Management Analyst 2.00 1.88 2.00 2.00 0.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
8
Senior Planner 6.75 3.88 3.60 2.60 -1.00 (27.78)%
Senior Planner (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Supervisor Inspection and Surveying 0.27 0.27 0.27 0.25 -0.02 (7.41)%
Traffic Engineering-Lead 0.38 0.65 0.10 0.10 0.00 0.00%
Transportation Planning Manager 0.20 0.41 0.00 0.00 0.00 0.00%
Total Planning and Community
Environment 66.74 66.71 62.45 61.60 -0.85 -1.36%
Police
Administrative Assistant 1.00 1.00 1.00 1.00 0.00 0.00%
Administrative Associate II 3.00 3.00 3.00 2.00 -1.00 (33.33)%
Administrative Associate II (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Animal Control Officer 3.00 3.00 3.00 2.00 -1.00 (33.33)%
Animal Control Officer (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Animal Control Officer-Lead 1.00 1.00 1.00 1.00 0.00 0.00%
Animal Services Specialist II 2.00 2.00 0.00 0.00 0.00 0.00%
Assistant Police Chief 1.00 1.00 1.00 1.00 0.00 0.00%
Business Analyst 1.20 1.20 1.20 1.20 0.00 0.00%
Code Enforcement Officer 1.00 1.00 1.00 1.00 0.00 0.00%
Communications Manager 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Communications Manager (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Communications Technician 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Communications Technician (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Community Service Officer 7.50 7.50 7.50 5.63 -1.87 (24.93)%
Community Service Officer (Freeze)0.00 0.00 0.00 1.87 1.87 0.00%
Court Liaison Officer 1.00 1.00 1.00 1.00 0.00 0.00%
Crime Analyst 1.00 1.00 1.00 1.00 0.00 0.00%
Deputy Director Technical Services
Division 0.80 0.80 0.80 0.00 -0.80 (100.00)%
Deputy Director Technical Services
Division (Freeze)0.00 0.00 0.00 0.80 0.80 0.00%
Geographic Information System
Specialist 0.50 0.50 0.50 0.50 0.00 0.00%
Police Agent 19.00 19.00 19.00 19.00 0.00 0.00%
Police Captain 2.00 2.00 2.00 2.00 0.00 0.00%
Police Chief 1.00 1.00 1.00 1.00 0.00 0.00%
Police Lieutenant 5.00 5.00 5.00 4.00 -1.00 (20.00)%
Police Lieutenant (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Police Officer 50.00 50.00 50.00 39.00 -11.00 (22.00)%
Police Officer (Freeze)0.00 0.00 0.00 11.00 11.00 0.00%
Police Records Specialist II 6.00 6.00 6.00 6.00 0.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
9
Police Records Specialist-Lead 1.00 1.00 1.00 1.00 0.00 0.00%
Police Sergeant 14.00 14.00 14.00 14.00 0.00 0.00%
Program Assistant II 1.00 1.00 1.00 1.00 0.00 0.00%
Property Evidence Technician 2.00 2.00 2.00 2.00 0.00 0.00%
Public Safety Communications
Manager 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Public Safety Communications
Manager (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Public Safety Dispatcher 16.00 16.00 16.00 12.00 -4.00 (25.00)%
Public Safety Dispatcher (Freeze)0.00 0.00 0.00 4.00 4.00 0.00%
Public Safety Dispatcher-Lead 4.00 4.00 4.00 4.00 0.00 0.00%
Public Safety Program Manager 2.00 2.00 2.00 2.00 0.00 0.00%
Senior Management Analyst 1.00 1.00 1.00 1.00 0.00 0.00%
Superintendent Animal Services 1.00 1.00 0.00 0.00 0.00 0.00%
Veterinarian 1.00 1.00 0.00 0.00 0.00 0.00%
Veterinarian Technician 2.00 2.00 0.00 0.00 0.00 0.00%
Total Police 155.00 155.00 149.00 149.00 0.00 0.00%
Public Works
Administrative Assistant 1.00 1.00 1.00 1.00 0.00 0.00%
Administrative Associate I 0.60 0.60 0.10 0.10 0.00 0.00%
Administrative Associate II 2.65 2.65 2.65 2.65 0.00 0.00%
Administrative Associate III 0.01 0.01 0.01 0.01 0.00 0.00%
Assistant Director Public Works 0.87 0.87 0.73 0.73 0.00 0.00%
Associate Engineer 0.30 0.30 0.00 0.00 0.00 0.00%
Building Serviceperson 1.00 0.00 0.00 0.00 0.00 0.00%
Building Serviceperson-Lead 1.00 1.00 1.00 1.00 0.00 0.00%
Cement Finisher 3.00 2.00 2.00 2.00 0.00 0.00%
Cement Finisher-Lead 0.26 0.26 0.26 0.26 0.00 0.00%
Coordinator Public Works Projects 1.50 1.50 1.50 1.50 0.00 0.00%
Director Public Works/City Engineer 1.00 1.00 1.00 1.00 0.00 0.00%
Electrician 0.80 0.80 0.80 0.80 0.00 0.00%
Engineer 0.66 0.66 0.36 0.48 0.12 33.33%
Engineering Technician III 1.47 1.47 1.47 1.75 0.28 19.05%
Equipment Operator 3.46 2.46 2.46 2.46 0.00 0.00%
Facilities Carpenter 1.00 1.00 1.00 1.00 0.00 0.00%
Facilities Maintenance-Lead 1.85 1.85 1.85 1.85 0.00 0.00%
Facilities Painter 1.75 1.75 1.75 1.75 0.00 0.00%
Facilities Technician 4.05 4.05 4.05 4.05 0.00 0.00%
Heavy Equipment Operator 2.33 2.33 2.33 2.33 0.00 0.00%
Heavy Equipment Operator-Lead 0.85 0.85 0.85 0.85 0.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
10
Inspector, Field Services 0.11 0.11 0.11 0.11 0.00 0.00%
Landscape Architect Park Planner 0.10 0.60 0.60 0.60 0.00 0.00%
Management Analyst 0.70 0.70 0.70 1.45 0.75 107.14%
Manager Facilities 0.90 0.90 0.90 0.90 0.00 0.00%
Manager Maintenance Operations 1.20 1.20 1.20 1.20 0.00 0.00%
Manager Urban Forestry 0.96 0.96 0.96 1.00 0.04 4.17%
Manager Watershed Protection 0.05 0.05 0.05 0.05 0.00 0.00%
Planning Arborist 0.71 0.00 0.00 0.00 0.00 0.00%
Project Engineer 0.50 0.50 0.00 0.00 0.00 0.00%
Project Manager 2.65 2.65 2.65 2.00 -0.65 (24.53)%
Project Manager (Freeze)0.00 0.00 0.00 0.65 0.65 0.00%
Senior Engineer 0.79 0.79 0.59 0.60 0.01 1.69%
Senior Management Analyst 1.11 1.11 1.11 1.11 0.00 0.00%
Senior Project Manager 0.10 0.10 0.00 0.00 0.00 0.00%
Supervisor Inspection and Surveying 0.10 0.10 0.10 0.10 0.00 0.00%
Surveyor, Public Works 0.33 0.33 0.33 0.33 0.00 0.00%
Traffic Controller Maintainer I 1.94 1.94 1.94 1.94 0.00 0.00%
Traffic Controller Maintainer II 2.00 2.00 2.00 2.00 0.00 0.00%
Tree Maintenance Person 1.00 1.00 1.00 1.00 0.00 0.00%
Tree Trim/Line Clear 7.00 7.00 7.00 7.00 0.00 0.00%
Tree Trim/Line Clear-Lead 1.00 1.00 1.00 1.00 0.00 0.00%
Total Public Works 54.66 51.45 49.41 50.61 1.20 2.43%
Total General Fund 602.92 582.28 574.93 574.43 -0.50 -0.09%
Enterprise Fund
Public Works
Account Specialist 0.30 0.30 0.30 0.30 0.00 0.00%
Accountant 0.40 0.40 0.40 0.40 0.00 0.00%
Administrative Associate I 0.10 0.10 0.10 0.10 0.00 0.00%
Administrative Associate II 2.15 2.15 2.15 2.15 0.00 0.00%
Administrative Associate III 0.10 0.10 0.10 0.10 0.00 0.00%
Assistant Director Public Works 1.30 1.30 1.30 1.30 0.00 0.00%
Assistant Manager WQCP 2.00 2.00 2.00 2.00 0.00 0.00%
Associate Engineer 2.99 2.99 2.99 3.00 0.01 0.33%
Chemist 3.00 3.00 3.00 3.00 0.00 0.00%
Deputy Chief/Fire Marshal 0.07 0.07 0.07 0.07 0.00 0.00%
Electrician 3.00 3.00 3.00 3.00 0.00 0.00%
Electrician-Lead 2.00 2.00 2.00 2.00 0.00 0.00%
Engineer 0.90 0.90 0.90 0.90 0.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
11
Engineering Technician III 0.25 0.25 0.25 0.25 0.00 0.00%
Environmental Specialist 2.00 2.00 2.00 2.00 0.00 0.00%
Equipment Operator 0.54 0.54 0.54 0.54 0.00 0.00%
Facilities Maintenance Lead 1.00 1.00 1.00 1.00 0.00 0.00%
Facilities Technician 1.50 1.50 1.50 1.50 0.00 0.00%
Hazardous Materials Inspector 0.04 0.04 0.04 0.04 0.00 0.00%
Heavy Equipment Operator 0.90 0.90 0.90 0.90 0.00 0.00%
Heavy Equipment Operator-Lead 1.15 1.15 1.15 1.15 0.00 0.00%
Industrial Waste Inspector 2.99 2.99 2.99 3.00 0.01 0.33%
Industrial Waste Investigator 1.15 1.15 1.15 1.15 0.00 0.00%
Laboratory Technician WQC 3.00 3.00 3.00 3.00 0.00 0.00%
Landfill Technician 1.00 1.00 1.00 1.00 0.00 0.00%
Management Analyst 2.30 2.30 2.30 2.30 0.00 0.00%
Manager Airport 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Environmental Control
Program 4.90 4.90 4.90 5.00 0.10 2.04%
Manager Laboratory Services 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Maintenance Operations 1.96 1.96 1.96 1.96 0.00 0.00%
Manager Solid Waste 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Water Quality Control Plant 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Watershed Protection 0.95 0.95 0.95 0.95 0.00 0.00%
Plant Mechanic 7.00 7.00 7.00 7.00 0.00 0.00%
Program Assistant I 1.00 1.00 1.00 1.00 0.00 0.00%
Program Assistant II 2.00 2.00 2.00 2.00 0.00 0.00%
Project Engineer 1.83 1.83 1.83 1.83 0.00 0.00%
Project Manager 1.35 1.35 1.35 1.35 0.00 0.00%
Senior Accountant 0.30 0.30 0.30 0.30 0.00 0.00%
Senior Buyer 1.00 1.00 1.00 1.00 0.00 0.00%
Senior Chemist 1.00 1.00 1.00 1.00 0.00 0.00%
Senior Engineer 3.76 3.76 3.76 3.76 0.00 0.00%
Senior Industrial Waste Investigator 0.99 0.99 0.99 1.00 0.01 1.01%
Senior Management Analyst 0.21 0.21 0.21 0.21 0.00 0.00%
Senior Mechanic 1.00 1.00 1.00 1.00 0.00 0.00%
Senior Operator WQC 6.00 6.00 6.00 6.00 0.00 0.00%
Senior Technologist 1.00 1.00 1.00 1.00 0.00 0.00%
Storekeeper 1.00 1.00 1.00 1.00 0.00 0.00%
Street Maintenance Assistant 1.00 1.00 1.00 1.00 0.00 0.00%
Street Sweeper Operator 1.63 1.63 1.63 1.63 0.00 0.00%
Supervisor WQCP Operations 3.00 3.00 3.00 3.00 0.00 0.00%
Surveyor, Public Works 0.12 0.12 0.12 0.12 0.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
12
Technologist 1.00 1.00 1.00 1.00 0.00 0.00%
Traffic Controller Maintainer I 0.06 0.06 0.06 0.06 0.00 0.00%
WQC Plant Operator II 16.00 16.00 16.00 16.00 0.00 0.00%
Zero Waste Coordinator 1.00 1.00 1.00 1.00 0.00 0.00%
Total Public Works 101.19 101.19 101.19 101.32 0.13 0.13%
Utilities
Account Specialist 1.70 1.70 1.70 1.70 0.00 0.00%
Accountant 0.60 0.60 0.60 0.60 0.00 0.00%
Administrative Assistant 1.00 1.00 1.00 1.00 0.00 0.00%
Administrative Associate II 7.00 7.00 6.00 6.00 0.00 0.00%
Assistant City Manager/Utilities
General Manager 0.75 0.75 0.00 0.00 0.00 0.00%
Assistant Director Administrative
Services 0.25 0.25 0.25 0.25 0.00 0.00%
Assistant Director Utilities Customer
Support Services 1.00 1.00 1.00 1.00 0.00 0.00%
Assistant Director Utilities Engineering 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Assistant Director Utilities Engineering
(Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Assistant Director Utilities Operations 1.00 1.00 1.00 1.00 0.00 0.00%
Assistant Director Utilities/Resource
Management 1.00 1.00 1.00 1.00 0.00 0.00%
Business Analyst 7.00 6.00 6.00 5.00 -1.00 (16.67)%
Business Analyst (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Cathodic Protection Technician
Assistant 1.00 1.00 1.00 1.00 0.00 0.00%
Cathodic Technician 1.00 1.00 1.00 1.00 0.00 0.00%
Cement Finisher 2.00 2.00 2.00 2.00 0.00 0.00%
Contracts Administrator 0.70 0.70 0.70 0.70 0.00 0.00%
Coordinator Utilities Projects 6.00 6.00 6.00 6.00 0.00 0.00%
Customer Service Representative 7.00 7.00 7.00 7.00 0.00 0.00%
Customer Service Specialist 2.00 2.00 2.00 2.00 0.00 0.00%
Customer Service Specialist-Lead 2.00 2.00 2.00 2.00 0.00 0.00%
Deputy Chief/Fire Marshal 0.08 0.08 0.08 0.08 0.00 0.00%
Deputy City Attorney 1.00 1.00 1.00 1.00 0.00 0.00%
Director Administrative Services/CFO 0.20 0.20 0.20 0.20 0.00 0.00%
Electric Heavy Equipment Operator 0.00 0.00 0.00 2.00 2.00 0.00%
Electric Project Engineer 2.00 2.00 4.00 4.00 0.00 0.00%
Electric Underground Inspector 2.00 2.00 2.00 2.00 0.00 0.00%
Electric Underground Inspector-Lead 1.00 1.00 1.00 1.00 0.00 0.00%
Electrical Equipment Technician 1.00 1.00 1.00 1.00 0.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
13
Electrician Assistant I 3.00 3.00 3.00 3.00 0.00 0.00%
Engineer 4.00 4.00 4.00 4.00 0.00 0.00%
Engineering Manager - Electric 1.00 1.00 1.00 1.00 0.00 0.00%
Engineering Manager - WGW 1.00 1.00 1.00 1.00 0.00 0.00%
Engineering Technician III 3.00 3.00 3.00 3.00 0.00 0.00%
Gas and Water Meter Measurement
and Control Technician 4.00 4.00 4.00 4.00 0.00 0.00%
Gas and Water Meter Measurement
and Control Technician - Lead 1.00 1.00 1.00 1.00 0.00 0.00%
Hazardous Materials Inspector 0.06 0.06 0.06 0.06 0.00 0.00%
Heavy Equipment Operator 6.70 6.70 6.70 0.00 -6.70 (100.00)%
Heavy Equipment Operator - Install/
Repair 4.00 4.00 4.00 4.00 0.00 0.00%
Industrial Waste Investigator 0.50 0.50 0.50 0.50 0.00 0.00%
Inspector, Field Services 5.00 5.00 5.00 5.00 0.00 0.00%
Lineperson/Cable Specialist 11.00 11.00 11.00 10.00 -1.00 (9.09)%
Lineperson/Cable Specialist-Lead 4.00 4.00 4.00 4.00 0.00 0.00%
Maintenance Mechanic-Welding 2.00 2.00 2.00 2.00 0.00 0.00%
Manager Communications 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Customer Service 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Electric Operations 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Treasury, Debt &
Investments 0.40 0.40 0.40 0.40 0.00 0.00%
Manager Utilities Compliance 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Utilities Credit & Collection 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Utilities Operations WGW 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Utilities Program Services 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Utilities Strategic Business 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Utilities Telecommunications 1.00 1.00 1.00 1.00 0.00 0.00%
Meter Reader 6.00 6.00 6.00 6.00 0.00 0.00%
Meter Reader-Lead 1.00 1.00 1.00 1.00 0.00 0.00%
Metering Technician 3.00 3.00 3.00 3.00 0.00 0.00%
Metering Technician-Lead 1.00 1.00 1.00 1.00 0.00 0.00%
Offset Equipment Operator 0.48 0.48 0.48 0.48 0.00 0.00%
Overhead Underground Troubleman 2.00 2.00 2.00 2.00 0.00 0.00%
Power Engineer 3.00 3.00 1.00 1.00 0.00 0.00%
Principal Business Analyst 1.00 1.00 1.00 1.00 0.00 0.00%
Program Assistant I 1.50 1.50 1.50 1.50 0.00 0.00%
Program Assistant II 0.00 0.00 1.00 1.00 0.00 0.00%
Project Engineer 5.00 5.00 5.00 5.00 0.00 0.00%
Project Manager 0.75 0.75 0.75 0.75 0.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
14
Resource Planner 6.00 6.00 5.00 5.00 0.00 0.00%
Restoration Lead 1.00 1.00 1.00 1.00 0.00 0.00%
SCADA Technologist 2.00 2.00 2.00 2.00 0.00 0.00%
Senior Accountant 0.70 0.70 0.70 0.70 0.00 0.00%
Senior Business Analyst 2.00 3.00 3.00 3.00 0.00 0.00%
Senior Electrical Engineer 4.00 4.00 4.00 4.00 0.00 0.00%
Senior Engineer 5.00 5.00 5.00 5.00 0.00 0.00%
Senior Management Analyst 0.70 0.70 0.70 0.70 0.00 0.00%
Senior Mechanic 1.00 1.00 1.00 1.00 0.00 0.00%
Senior Performance Auditor 1.00 1.00 1.00 1.00 0.00 0.00%
Senior Resource Planner 6.00 6.00 6.50 6.50 0.00 0.00%
Senior Utilities Field Service
Representative 1.00 1.00 1.00 1.00 0.00 0.00%
Senior Water Systems Operator 2.00 2.00 2.00 2.00 0.00 0.00%
Storekeeper 1.00 1.00 1.00 1.00 0.00 0.00%
Storekeeper-Lead 0.80 0.80 0.80 0.80 0.00 0.00%
Street Light, Traffic Signal & Fiber
Technician 5.00 5.00 5.00 5.00 0.00 0.00%
Street Light, Traffic Signal & Fiber-Lead 2.00 2.00 2.00 2.00 0.00 0.00%
Substation Electrician 6.00 6.00 6.00 5.00 -1.00 (16.67)%
Substation Electrician (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Substation Electrician-Lead 2.00 2.00 2.00 2.00 0.00 0.00%
Supervising Electric Project Engineer 1.00 1.00 1.00 1.00 0.00 0.00%
Tree Maintenance Person 1.00 1.00 1.00 1.00 0.00 0.00%
Utilities Chief Operating Officer 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Utilities Chief Operating Officer
(Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Utilities Compliance Technician 2.00 2.00 2.00 3.00 1.00 50.00%
Utilities Compliance Technician-Lead 1.00 1.00 1.00 1.00 0.00 0.00%
Utilities Credit/Collection Specialist 2.00 2.00 2.00 2.00 0.00 0.00%
Utilities Director 0.00 0.00 1.00 1.00 0.00 0.00%
Utilities Engineer Estimator 5.00 5.00 5.00 5.00 0.00 0.00%
Utilities Field Services Representative 5.00 5.00 5.00 5.00 0.00 0.00%
Utilities Install Repair-Lead-Welding
Certified 2.00 2.00 2.00 2.00 0.00 0.00%
Utilities Install Repair-Welding
Certified 3.00 3.00 3.00 3.00 0.00 0.00%
Utilities Install/Repair 10.00 10.00 10.00 10.00 0.00 0.00%
Utilities Install/Repair Assistant 1.00 1.00 1.00 1.00 0.00 0.00%
Utilities Install/Repair-Lead 5.00 5.00 5.00 5.00 0.00 0.00%
Utilities Key Account Representative 3.00 3.00 3.00 3.00 0.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
15
Utilities Locator 3.00 3.00 3.00 3.00 0.00 0.00%
Utilities Marketing Program
Administrator 3.00 3.00 4.00 4.00 0.00 0.00%
Utilities Safety Officer 1.00 1.00 1.00 1.00 0.00 0.00%
Utilities Supervisor 12.00 12.00 12.00 11.00 -1.00 (8.33)%
Utilities Supervisor (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Utilities System Operator 5.00 5.00 5.00 5.00 0.00 0.00%
Utility Engineering Estimator - Lead 1.00 1.00 1.00 1.00 0.00 0.00%
Warehouse Supervisor 0.80 0.80 0.80 0.80 0.00 0.00%
Water System Operator II 4.00 4.00 4.00 4.00 0.00 0.00%
WGW Heavy Equipment Operator 0.00 0.00 0.00 4.70 4.70 0.00%
Total Utilities 256.67 256.67 257.42 257.42 0.00 0.00%
Total Enterprise Fund 357.86 357.86 358.61 358.74 0.13 0.04%
Other Funds
Capital Project Fund
Administrative Assistant 0.00 0.00 0.15 0.15 0.00 0.00%
Administrative Associate I 0.80 0.80 0.80 0.80 0.00 0.00%
Administrative Associate III 0.89 1.09 0.89 0.89 0.00 0.00%
Assistant Director Public Works 0.58 0.58 0.72 0.72 0.00 0.00%
Associate Engineer 2.96 3.04 2.50 1.50 -1.00 (40.00)%
Associate Engineer (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Associate Planner 0.00 0.31 0.30 0.30 0.00 0.00%
Building Serviceperson 0.00 0.75 0.75 1.00 0.25 33.33%
Building Serviceperson-Lead 0.00 1.40 1.40 1.40 0.00 0.00%
Cement Finisher-Lead 0.74 0.74 0.74 0.74 0.00 0.00%
Chief Transportation Official 0.52 0.36 0.30 0.30 0.00 0.00%
Contracts Administrator 0.60 0.60 0.60 0.60 0.00 0.00%
Coordinator Public Works Projects 1.30 1.30 1.30 1.30 0.00 0.00%
Coordinator Transportation Systems
Management 0.62 0.76 0.75 0.75 0.00 0.00%
Engineer 2.80 2.80 3.10 2.10 -1.00 (32.26)%
Engineer (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Engineering Technician III 0.50 0.50 0.50 0.50 0.00 0.00%
Facilities Technician 1.50 1.50 1.50 1.50 0.00 0.00%
Inspector, Field Services 1.21 1.21 1.21 1.21 0.00 0.00%
Landscape Architect Park Planner 0.90 0.90 0.90 0.90 0.00 0.00%
Management Analyst 0.79 0.82 0.94 0.95 0.01 1.06%
Manager Facilities 0.10 0.10 0.10 0.10 0.00 0.00%
Manager Maintenance Operations 0.65 0.65 0.65 0.65 0.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
16
Parking Operations-Lead 1.00 0.35 0.40 0.40 0.00 0.00%
Program Assistant II 0.40 0.00 0.00 0.00 0.00 0.00%
Project Engineer 7.14 6.84 7.59 7.62 0.03 0.40%
Project Manager 1.15 1.15 1.15 0.80 -0.35 (30.43)%
Project Manager (Freeze)0.00 0.00 0.00 0.35 0.35 0.00%
Senior Engineer 1.99 1.99 2.99 4.04 1.05 35.12%
Senior Management Analyst 0.60 0.72 0.60 0.60 0.00 0.00%
Senior Planner 0.85 0.72 0.50 0.50 0.00 0.00%
Senior Project Manager 0.90 0.90 1.00 0.00 -1.00 (100.00)%
Supervisor Inspection and Surveying 0.63 0.63 0.63 0.65 0.02 3.17%
Surveyor, Public Works 0.55 0.55 0.55 0.55 0.00 0.00%
Traffic Engineering-Lead 0.62 0.35 0.55 0.55 0.00 0.00%
Transportation Planning Manager 0.50 0.35 0.35 0.35 0.00 0.00%
Total Capital Project Fund 33.79 34.76 36.40 36.77 0.37 1.02%
Printing and Mailing Services
Manager Revenue Collections 0.10 0.10 0.10 0.10 0.00 0.00%
Offset Equipment Operator 1.52 1.52 1.52 1.52 0.00 0.00%
Total Printing and Mailing Services 1.62 1.62 1.62 1.62 0.00 0.00%
Special Revenue Funds
Account Specialist 1.62 1.87 1.87 1.37 -0.50 (26.74)%
Account Specialist (Freeze)0.00 0.00 0.00 0.50 0.50 0.00%
Account Specialist-Lead 0.95 0.55 0.55 0.55 0.00 0.00%
Administrative Assistant 0.00 0.00 0.35 0.35 0.00 0.00%
Administrative Associate II 0.20 0.20 0.20 0.20 0.00 0.00%
Administrative Associate III 0.00 0.21 0.00 0.00 0.00 0.00%
Associate Planner 0.00 0.42 0.25 0.25 0.00 0.00%
Chief Transportation Official 0.05 0.00 0.00 0.00 0.00 0.00%
Community Service Officer 0.50 0.50 0.50 0.37 -0.13 (26.00)%
Community Service Officer (Freeze)0.00 0.00 0.00 0.13 0.13 0.00%
Coordinator Public Works Projects 0.20 0.20 0.20 0.20 0.00 0.00%
Electrician 0.20 0.20 0.20 0.20 0.00 0.00%
Facilities Maintenance-Lead 0.15 0.15 0.15 0.15 0.00 0.00%
Facilities Painter 0.25 0.25 0.25 0.25 0.00 0.00%
Facilities Technician 0.45 0.45 0.45 0.45 0.00 0.00%
Management Analyst 0.02 0.17 0.35 0.35 0.00 0.00%
Manager Community Services Senior
Program 1.00 1.00 1.00 1.00 0.00 0.00%
Manager Maintenance Operations 0.19 0.19 0.19 0.19 0.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
17
Manager Revenue Collections 0.28 0.28 0.28 0.28 0.00 0.00%
Parking Operations-Lead 0.00 0.55 0.60 0.60 0.00 0.00%
Senior Planner 0.40 0.40 0.40 0.40 0.00 0.00%
Street Maintenance Assistant 2.00 2.00 2.00 2.00 0.00 0.00%
Street Sweeper Operator 0.37 0.37 0.37 0.37 0.00 0.00%
Transportation Planning Manager 0.30 0.24 0.50 0.50 0.00 0.00%
Total Special Revenue Funds 9.13 10.20 10.66 10.66 0.00 0.00%
Technology Fund
Administrative Assistant 1.00 1.00 1.00 1.00 0.00 0.00%
Assistant Director Administrative
Services 0.10 0.10 0.10 0.10 0.00 0.00%
Business Analyst 1.00 1.00 1.00 1.00 0.00 0.00%
Desktop Technician 6.00 6.00 6.00 6.00 0.00 0.00%
Director Information Technology/CIO 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Director Information Technology/CIO
(Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Manager Information Technology 4.00 3.00 3.00 3.00 0.00 0.00%
Manager Information Technology
Security 1.00 1.00 1.00 1.00 0.00 0.00%
Principal Business Analyst 1.00 1.00 1.00 1.00 0.00 0.00%
Senior Business Analyst 2.00 2.00 2.00 2.00 0.00 0.00%
Senior Management Analyst 1.00 1.00 1.00 1.00 0.00 0.00%
Senior Technologist 17.00 18.00 18.00 16.00 -2.00 (11.11)%
Senior Technologist (Freeze)0.00 0.00 0.00 2.00 2.00 0.00%
Technologist 1.00 1.00 1.00 0.00 -1.00 (100.00)%
Technologist (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Total Technology Fund 36.10 36.10 36.10 36.10 0.00 0.00%
Vehicle Replacement and Maintenance Fund
Administrative Associate III 1.00 1.00 0.00 0.00 0.00 0.00%
Assistant Director Public Works 0.25 0.25 0.25 0.25 0.00 0.00%
Assistant Fleet Manager 1.00 1.00 1.00 1.00 0.00 0.00%
Equipment Maintenance Service
Person 2.00 2.00 2.00 2.00 0.00 0.00%
Fleet Services Coordinator 2.00 2.00 1.00 1.00 0.00 0.00%
Management Analyst 0.20 0.20 0.20 0.20 0.00 0.00%
Management Assistant 0.00 0.00 1.00 1.00 0.00 0.00%
Manager Fleet 1.00 1.00 1.00 1.00 0.00 0.00%
Motor Equipment Mechanic II 6.00 6.00 6.00 5.00 -1.00 (16.67)%
Motor Equipment Mechanic II (Freeze)0.00 0.00 0.00 1.00 1.00 0.00%
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
TABLE OF ORGANIZATION
18
Motor Equipment Mechanic-Lead 2.00 2.00 2.00 2.00 0.00 0.00%
Project Manager 1.00 1.00 1.00 1.00 0.00 0.00%
Senior Management Analyst 0.08 0.08 0.08 0.08 0.00 0.00%
Total Vehicle Replacement and
Maintenance Fund 16.53 16.53 15.53 15.53 0.00 0.00%
Workers’ Compensation Program Fund
Senior Human Resources
Administrator 1.00 1.00 1.00 1.00 0.00 0.00%
Total Workers’ Compensation Program
Fund 1.00 1.00 1.00 1.00 0.00 0.00%
Total Other Funds 98.17 100.21 101.31 101.68 0.37 0.37%
Total Citywide Positions 1,058.95 1,040.35 1,034.85 1,034.85 0.00 0.00%
a. The Table of Organization includes position freezes recommended in the FY 2021 Adopted Oper-
ating Budget memo (CMR 11330). These positions have been de-funded in FY 2021 and are identified
in the Table of Organization with “(Freeze)” following the job classification title. Job classifications im-
pacted by freezes are summarized in two rows, one to reflect the total FTE authorized (less freezes),
and one to reflect the total FTE freezes.
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 (previ-
ously the Planning and Community Environment Department). For demonstrative purposes, prior
years in the Office of Transportation have been restated to include Transportation staff.
c. The Planning and Development Services Department was established in FY 2020 through the merg-
ing of the Development Services Department and the Planning and Community Environment Depart-
ment and the reallocation of resources to create a dedicated Office of Transportation within the City
Manager’s Office. For demonstrative purposes, prior years have been restated to include staffing of
the prior Development Services Department and the Planning and Community Environment Depart-
ment.
Table of Organizationa
FY 2018
Actuals
FY 2019
Actuals
FY 2020
Adopted
Budget
FY 2021
Adopted
Budget
FY 2021
Change FTE
FY 2021
Change %
Attachment A, Exhibit 6 Municipal Fee Changes for FY 2021 New Fees
New Fees
Department Fee Title Justification Cost Recovery
Level
Community Services Deworming $20.00 per pet High
Community Services Rescue Group (Non‐Profit) ‐ Dog Spay/Neuter (under 50 lbs) $75.00 per pet High
Community Services Rescue Group (Non‐Profit) ‐ Dog Spay/Neuter (over 50 lbs) $100.00 per pet High
Community Services Ticketed Admission Fee $2.00 ‐ $24.00 per person High
Community Services Family Membership $150.00 ‐ $430.00 each High
Community Services Teen Center Membership Fee $10.00 per month Low
Community Services Dawn Redwood Courtyard Resident Fee: $250.00 per hour; Non‐Resident Fee: $325.00 per hour High
Community Services Multi‐use Room Resident Fee: $120.00 per hour; Non‐Resident Fee: $180.00 per hour High
Community Services Indoor Classroom Resident Fee: $96.00 per hour; Non‐Resident Fee: $105.00 per hour High
Community Services Outdoor Classroom Resident Fee: $120.00 per hour; Non‐Resident Fee: $180.00 per hour High
Community Services Art Studio Short Term Resident Fee: $89.00 per week; Non‐Resident Fee: $99.00 per week High
Community Services Package Rental ‐ Adobe North Tech Lab and South Meeting Room Resident Fee: $209.00 per hour; Non‐Resident Fee: $312.00 per hour High
Library Mitchell Park Library Community Room ‐ Full Day Rental Resident Fee: $324.00 per day; Non‐Resident Fee: $485.00 per day High
Library Rinconada Library Community Room ‐ Full Day Rental Resident Fee: $469.00 per day; Non‐Resident Fee: $702.00 per day High
Library Room Cleaning & Damage Deposit $300.00 ‐ $3,000.00 per deposit High
Library Room Cleaning Fee ‐ Add on $80.00 ‐ $500.00 per event High
Library Room Rental Furniture damage Cost of repair or replacement per item High
Library Photography/Filming ‐Space rental fee $100.00 ‐ $2,000.00 per session High
Public Works Home Improvement Exception ‐ Trees $737.00 per application High
Page 1 of 4
Attachment A, Exhibit 6 Municipal Fee Changes for FY 2021 Deleted Fees
Deleted Fees
Department Fee Title Justification
Community Services Rescue Group (Non‐Profit) ‐ Dog Spay/Neuter This service is no longer provided.
Community Services Dance Parties This service is no longer provided.
Community Services Card Replacement Fee This service is no longer provided.
Community Services Open Space & Parks Special Use Permit This service is no longer provided.
Community Services Science Lab 2 This service is no longer provided.
Community Services Science Lab Rental This service is no longer provided.
Community Services Other Rooms This service is no longer provided.
Community Services Zoo This service is no longer provided.
Community Services Package Rental ‐ Weddings (Saturday & Sunday) This service is no longer provided.
Community Services Upright Piano This service is no longer provided .
Community Services A. Art Studio Short Term, Quarter Studio This service is no longer provided.
Community Services B. Art Studio Short Term, Half Studio This service is no longer provided.
Community Services C. Art Studio Short Term, Whole Studio This service is no longer provided.
Community Services Teen Center This service is no longer provided.
Community Services Cleaning Package ‐ Add On (Mitchell Park Only) This service is no longer provided.
Library Overdue Materials ‐ Adult Fines for adult overdue materials will no longer be collected.
Planning and Development Services Construction/Maintenance Vehicles Parking Space Permit Duplicate fee; Loss of Parking Space fee is available for the same
purpose.
Public Works Grease Waste Disposal This service is no longer provided.
Page 2 of 4
Attachment A, Exhibit 6 Municipal Fee Changes for FY 2021 Changed Fees
Administrative Services Department
Fee Title FY 2020 Adopted FY 2021 Proposed % Change Justification
Revenue Collection‐Documents and Photocopies: Mailing (Certified) $3.50 each $3.55 each 1.43% Changed to align with postal rate
Community Services Department
Fee Title FY 2020 Adopted FY 2021 Proposed % Change Justification
Rabbits $10.00 per pet $40.00 per pet 300.00%
Rescue Group (Non‐Profit) ‐ Cat Spay/Neuter $55.00 per pet $50.00 per pet ‐9.09%
JMZ ‐ Science School and Group Programs Resident Fee: $132.00 ‐ $349.00 per program; Non‐
Resident Fee: Fee plus up to 50%
Resident Fee: $147.00 ‐ $390.00 per program; Non‐
Resident Fee: Fee plus up to 50%
11.50%
JMZ ‐ Science Child and Family Programs Resident Fee: $28.00 ‐ $389.00 per program; Non‐Resident
Fee: Fee plus up to 50%
Resident Fee: $28.00 ‐ $660.00 per program; Non‐Resident
Fee: Fee plus up to 50%
34.83%
JMZ ‐ Group Admission $5.00 per child $2.00 ‐ $10.00 per person Range
Package Rental ‐ All Available Space Resident Fee: $582.00 per hour; Non‐Resident Fee:
$873.00 per hour
Resident Fee: $750.00 per hour; Non‐Resident Fee:
$1,125.00 per hour
28.87%
Exhibit Hall Rental Resident Fee: $233.00 per hour; Non‐Resident Fee:
$350.00 per hour
Resident Fee: $295.00 per hour; Non‐Resident Fee:
$442.00 per hour
26.45%
Administration Fee Per Registration $0.00 ‐ $29.00 each $0.00 ‐ $50.00 each 72.40%Council‐approved May 26, 2020 (CMR
11376)
Library Department
Fee Title FY 2020 Adopted FY 2021 Proposed % Change Justification
Mitchell Park Library Community Room Resident Fee: $94.00 per hour; Non‐Resident Fee: $140.00
per hour
Resident Fee: $65.00 per hour; Non‐Resident Fee: $97.00
per hour
‐30.78%
Rinconada Library Community Room Resident Fee: $140.00 per hour; Non‐Resident Fee:
$210.00 per hour
Resident Fee: $94.00 per hour; Non‐Resident Fee: $140.00
per hour
‐33.10%
Office of Transportation
Fee Title FY 2020 Adopted FY 2021 Proposed % Change Justification
Downtown RPP ‐ Annual Resident Parking Permit $50.00 each, first permit free $50.00 each 0.00%
Evergreen Park ‐ Mayfield RPP ‐ Annual Resident Parking Permit $50.00 each, first permit free $50.00 each 0.00%
Southgate RPP ‐ Annual Residential Parking Permit $50.00 each, first permit free* $50.00 each 0.00%
Evergreen Park ‐ Mayfield RPP Reduced‐Price Employee Parking
Permit
$25.00 each $50.00 each 100.00%
Evergreen Park ‐ Mayfield RPP Full Price Employee Parking Permit $201.00 each $310.00 each 54.23%
Southgate RPP ‐ Full Price Employee Parking Permit $201.00 each $310.00 each 54.23%
California Avenue Area All Garages and Lots Annual Parking Permit $403.00 per year $620.00 per year 53.85%
Shelter operator recommendation
Department recommendation to align with
the proposal to reopen the JMZ in Fiscal
Year 2021
Aligned with CSD's El Palo Alto room per sq
foot cost, General Rate of Increase also
applied
Standardizing prices of all employee
permits offered by the City
Council‐approved change in policy on May
13, 2020
*This was part of a pilot program at the
time the FY20 Adopted book was printed
Page 3 of 4
Attachment A, Exhibit 6 Municipal Fee Changes for FY 2021 Changed Fees
Planning and Development Services
Fee Title FY 2020 Adopted FY 2021 Proposed % Change Justification
A. 101 ‐ 1,000 cubic yards $213.00 for the first 100 cubic yards, plus $213.00 for each
additional 100 cubic yards or fraction thereof
$218.00 for the first 100 cubic yards, plus $218.00 for each
additional 100 cubic yards or fraction thereof
2.35%
B. 1,001 ‐ 10,000 cubic yards $2,130.00 for the first 1,000 cubic yards plus $199.00 for
each additional 1,000 cubic yards or fraction thereof
$2,180.00 for the first 1,000 cubic yards plus $205.00 for
each additional 1,000 cubic yards or fraction thereof
2.35%
C. 10,001 or more cubic yards $4,120.00 for the first 10,000 cubic yards plus $771.00 for
each additional 10,000 cubic yard or fraction thereof
$4,230.00 for the first 10,000 cubic yards plus $798.00 for
each additional 10,000 cubic yard or fraction thereof
2.67%
Tree Inspection for Private Development $162.00 per inspection $161.00 per inspection ‐0.62%
A. Dumpster, Container $331.00 each $344.00 each 3.93%
B. Non‐Residential ‐ Single Day $1,339.00 each $1,385.00 each 3.44%
C. Non‐Residential Short‐Term (Less than 5 days) $1,570.00 each $1,619.00 each 3.12%
D. Non‐Residential Long‐Term (More than 5 days) $2,177.00 each $2,226.00 each 2.25%
Wet Season Construction Site Stormwater Inspection $308.00 per inspection plus $101.00 per hour thereafter,
charged monthly October thru April.
$309.00 per inspection plus $101.00 per hour thereafter,
charged monthly October thru April.
0.32%
Architectural Review ‐ Minor Project Trees (ARB Review) $1,223.00 per application $1,189.00 per application ‐2.78%
Architectural Review ‐ Minor Project Trees (Staff Review) $244.00 per hour $229.00 per hour ‐6.15%
1. Temporary Discharge to Storm Drain from Non‐Exclusionary
Construction Site Dewatering
$15,593.00 each $15,710.00 each 0.75%
2. Additional Temporary Discharge to Storm Drain from Non‐
Exclusionary Construction Site Dewatering
$341.00 per week for the duration of dewatering activities $345.00 per week for the duration of dewatering activities 1.17%
A. Construction in Public Right‐of‐Way ($1.00 ‐ $5,999) $751.00 per occurrence $721.00 per occurrence ‐3.99%
B. Construction in Public Right‐of‐Way ($6,000 ‐ $25,999) $751.00 + 9.4% of value greater than $6,000.00 $741.00 + 9.3% of value greater than $6,000.00 ‐1.33%
C. Construction in Public Right‐of‐Way ($26,000 ‐ $100,999) $2,631.00 + 11.5% of value greater than $26,000.00 $2,581.00 + 11.8% of value greater than $26,000.00 ‐1.90%
D. Construction in Public Right‐of‐Way ($101,000 +) $11,265.00 + 9.6% of value greater than $100,000.00 $11,431.00 + 9.3% of value greater than $100,000.00 1.47%
Right of Way Closure Management $87.00 each $89.00 each 2.30%
Storm Drain Plan Check Fee $1,017.00 each $1,043.00 each 2.56%
Public Works fees were analyzed, and
proposed fees reflect the maintainenance
of cost‐recovery levels.
Page 4 of 4
CITY OF PALO ALTO
RETIREE HEALTHCARE PLAN
June 30, 2019 Actuarial Valuation
Contributions for 2020/21 & 2021/22
Final Results
Prepared by Mary Beth Redding, Vice President & Actuary
Deanna Van Valer, Assistant Vice President & Actuary
Joseph Herm, Actuarial Analyst
Michelle Shen, Actuarial Analyst
Bartel Associates, LLC
June 12, 2020
CONTENTS
O:\Clients\City of Palo Alto\Projects\OPEB\2019 Val\Reports\BA PaloAltoCi 20-06-12 OPEB 6-30-19 Final Results.docx
Topic Page
Benefit Summary 1
Implied Subsidy 7
Participant Statistics 9
Actuarial Assumptions Highlights 15
Actuarial Methods 19
Assets 21
Results 23
Results - Details 37
Sensitivity Analysis 46
Actuarial Certification 51
Exhibits 53
Attachment B
June 12, 2020 1
BENEFIT SUMMARY
Eligibility Retire directly from the City under CalPERS (age 501 and 5 years
of CalPERS service or disability)
Medical
Provider
CalPERS health plans (PEMHCA)
CalPERS administrative fees paid by City
Retiree Medical
Benefit for
Current
Retirees:
Hired < 1/1/04
(1/1/05 SEIU,
1/1/06 PAPOA)
&
Did Not Elect
into Group 4
GROUP 1: Retired < 1/1/07 (3/1/09 for PAPOA)
• Benefit = Full premium up to family coverage
GROUP 2: Retired after GROUP 1 and before
5/1/11 (12/1/11 IAFF/FCA, 6/1/12 PMA, 4/1/15 POA)
• Benefit = Same as above but premium limited to 2nd most
expensive Basic (non-Medicare) medical plan in the Bay Area
Region/Region 1 (Anthem Traditional in 2019, PERSCare in
2020)
GROUP 3: Retired after GROUP 2
• Benefit = same amount as active employees, which may change
from time to time and in the future as bargaining agreements
change (valuation assumes no future changes to active benefits)
1 Age 52 for Miscellaneous New Hires under PEPRA
June 12, 2020 2
BENEFIT SUMMARY
Retiree Medical
Benefit for
Current
Actives:
Hired < 1/1/04
(1/1/05 SEIU,
1/1/06 PAPOA)
&
Did Not Elect
into Group 4
GROUP 3: Currently active and did not elect into Group 4
• No active Group 3 POA, PMA, IAFF or FCA
• Only remaining Group 3 actives in MGMT, SEIU, UMPAPA
• Benefit = up to full premium, but limited to flat dollar caps same
as active contribution
Mgmt/Conf UMPAPA SEIU All Groups
2019 2019 2019 2020
Single $ 837 $ 840 $ 804 $ 840
2-Party 1,671 1,680 1,606 1,680
Family 2,172 2,180 2,088 2,180
For SEIU only, the 2021 cap will be increased at 50% of the
average of increase to Kaiser and PERS Choice
June 12, 2020 3
BENEFIT SUMMARY
Retiree Medical
Benefit for
those:
Hired ≥ 1/1/04
(1/1/05 SEIU,
1/1/06 PAPOA)
&
Employees
Hired Before
These Dates
Electing into
Group 42
GROUP 4: Government Code §22893 “Vesting Schedule” (based
on all CalPERS Service)3:
Years of Service % Years of Service %
< 10 0% 13 65%
10 50% 14 70%
11 55% ↓ ↓
12 60% > 20 100%
100% vesting for disability retirements
Vesting applies to 100/90 formula amounts, which are the
maximum amounts payable by the City (retirees pay any difference
between these amounts and actual premiums):
2018 2019 2020
Single $ 725 $ 734 $ 767
2-Party 1,377 1,398 1,461
Family 1,766 1,788 1,868
If have 20 years City service do not need to retire directly from
City
2 All currently active POA/PMA, IAFF/FCA are Group 4. Some Mgmt/Conf and some SEIU remained in Group 3, and some
elected into Group 4.
3 Minimum 5 years City Service.
June 12, 2020 4
BENEFIT SUMMARY
Dental, Vision
& Medicare
Part B
None
Surviving
Spouse Benefit
100% of retiree benefit continues to surviving spouse if retiree
elects CalPERS pension survivor allowance
Waived Re-
election
Waived retirees/beneficiaries may re-elect coverage at a future
date
Summary of
Changes Since
the Prior
Valuation
Updates for 2019 and 2020 to the active contribution amounts,
which affect the GROUP 3 benefits (current actives and current
retirees).
• Changes to flat dollar amounts, amounts for 2019 differ slightly
by bargaining unit
• Prior UMPAPA benefit: 90% of premium up to 90% of Group 2
cap
• Updated UMPAPA benefit: flat dollar caps similar to SEIU and
Mgmt/Conf
June 12, 2020 5
BENEFIT SUMMARY
Pay-As-You-
Go ($000s)
Fiscal
Year
Cash
Implied
Subsidy
Total
2018/19 $ 9,960 $ 2,197 $ 12,157
2017/18 9,660 2,444 12,104
2016/17 9,713 2,203 11,916
2015/16 9,681 1,960 11,641
2014/15 8,995 1,916 10,911
2013/14 7,317 - 7,317
2012/13 8,766 - 8,766
2011/12 8,165 - 8,165
2010/11 6,216 - 6,216
2009/10 5,519 - 5,519
June 12, 2020 6
BENEFIT SUMMARY
Monthly Benefit Cap Amounts
2019 2020
Group Single 2-Party Family Single 2-Party Family
Group 14 $1,131.68 $2,263.36 $2,942.37 $1,184.84 $2,369.68 $3,080.58
Group 2 1,111.13 2,222.26 2,888.94 1,133.14 2,266.28 2,946.16
Group 3 SEIU 804.00 1,606.00 2,088.00 804.00 1,680.00 2,180.00
Group 3 MGMT 837.00 1,671.00 2,172.00 804.00 1,680.00 2,180.00
Group 3 UMPAPA 840.00 1,680.00 2,180.00 804.00 1,680.00 2,180.00
Group 4 (100% vest) 734.00 1,398.00 1,788.00 767.00 1,461.00 1,868.00
% Decrease from Group 1 (assumes Group 1 is in most expensive plan)
Group 2 2% 2% 2% 4% 4% 4%
Group 3 SEIU 29% 29% 29% 32% 29% 29%
Group 3 MGMT 26% 26% 26% 32% 29% 29%
Group 3 UMPAPA 26% 26% 26% 32% 29% 29%
Group 4 35% 38% 39% 35% 38% 39%
4 No cap for Group 1. Amount shown is most expensive Non-Medicare Bay Area/Region 1 premium.
June 12, 2020 7
IMPLIED SUBSIDY
For PEMHCA, employer cost for allowing retirees to participate at active rates.
• Kaiser 2020 Region 1 plan:
The City included the implied subsidy beginning with the June 30, 2013 valuation.
25 30 35 40 45 50 55 60 64 65 70 75 80 85
Premium 768 768 768 768 768 768 768 768 768 339 339 339 339 339
Male Cost by Age 281 310 358 423 512 642 849 1,071 1,194 308 328 345 362 396
Female Cost by Age 492 555 607 670 745 839 988 1,122 1,198 309 327 344 361 395
$-
$200
$400
$600
$800
$1,000
$1,200
$1,400
June 12, 2020 8
IMPLIED SUBSIDY
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June 12, 2020 9
PARTICIPANT STATISTICS
Participant Statistics
5 Includes 68 waived retirees over 65.
6 Excludes all waived retirees over 65; includes 38 waived under 65 retirees.
7 Excludes all waived retirees, regardless of age.
8 All retirements included. Disability retirement data unreliable.
6/30/11 6/30/13 6/30/15 6/30/17 6/30/19
Actives
• Count 923 948 955 967 930
• Average Age 44.7 45.2 45.3 45.6 44.8
• Average City Service 10.8 10.8 10.8 10.9 10.8
• Average PERS Service 13.7 11.7 11.9 11.9 11.7
• Average Salary $86,007 $86,271 $91,714 $90,739 $110,969
• Total Salary (000’s) $79,384 $81,785 $87,586 $87,745 $103,201
Retirees:
• Count 860 968 1,0075 9596 9747
• Average Age 67.0 68.2 68.9 68.9 70.0
• Average Retirement Age
o Service 55.58 57.8 57.7 57.7 58.0
o Disability n/a 45.3 45.6 45.9 46.1
June 12, 2020 10
PARTICIPANT STATISTICS
Historical Active and Retiree Counts9
9 Retiree count is subscribers: retirees and surviving spouses
6/30/09 6/30/11 6/30/13 6/30/15 6/30/17 6/30/19
Active 955 923 948 955 967 930
Retired 710 860 968 1,007 959 974
43%48% 50% 51% 50%51%
57%52% 50% 49% 50%49%
-
500
1,000
1,500
2,000
2,500
June 12, 2020 11
PARTICIPANT STATISTICS
Participant Statistics
June 30, 2019
10 Actual 2018/19 PERSable compensation.
11 Excludes retirees who have waived coverage, regardless of age.
Group 1 Group 2 Group 3 Group 4 Total
Actives
• Count n/a n/a 92 838 930
• Average Age n/a n/a 54.2 43.8 44.8
• Average Entry Age n/a n/a 32.7 35.9 34.5
• Average City Service n/a n/a 21.4 9.7 10.8
• Average PERS Service n/a n/a 21.9 10.6 11.7
• Average Salary n/a n/a $108,291 $111,263 $110,969
• Total Salary (000’s)10 n/a n/a $9,963 $93,238 $103,201
Benefitting Retirees11:
• Count 458 292 128 96 974
• Average Age 76.3 66.7 62.4 60.3 70.0
• Avg Service Ret Age 57.6 57.8 58.8 59.2 58.0
• Avg Disability Ret Age 45.5 47.0 51.2 47.1 46.1
June 12, 2020 12
PARTICIPANT STATISTICS
Participant Statistics
June 30, 2017
12 Includes 38 retirees who have waived coverage and are under age 65. Excludes waived retirees over age 65.
Group 1 Group 2 Group 3 Group 4 Total
Actives
• Count n/a n/a 133 834 967
• Average Age n/a n/a 53.1 44.4 45.6
• Average Entry Age n/a n/a 32.8 33.9 33.7
• Average City Service n/a n/a 20.0 9.4 10.9
• Average PERS Service n/a n/a 20.3 10.6 11.9
• Average Salary n/a n/a $90,623 $90,757 $90,739
• Total Salary (000’s) n/a n/a $12,053 $75,692 $87,745
Retirees12:
• Count 500 302 117 40 959
• Average Age 74.5 64.6 60.3 57.1 68.9
• Avg Service Ret Age 57.6 57.8 58.2 56.9 57.7
• Avg Disability Ret Age 45.6 46.4 49.1 44.3 45.9
June 12, 2020 13
PARTICIPANT STATISTICS
Data Reconciliation
6/30/2017 to 6/30/2019
Actives Retirees Disabled Benefic. Total
June 30, 2017 967 716 171 72 1,926
• New Hires/Rehires 157 - - - 157
• Disabled (1) - 1 - -
• Terminated13 (93) - - - (93)
• Died with Benefic.14 - (5) (1)6 -
• Died, no Beneficiary - (18) (11) (7) (36)
• Retired/covered (90) 90 - - -
• Retired/waived (10) - - - (10)
• Waived Retiree15 - (31) (10) (4) (45)
• Adjustment/Other - 2 1 2 5
June 30, 2019 930 754 151 69 1,904
13 All actives in June 30, 2017 valuation and not in June 30, 2019 valuation assumed terminated.
14 Retirees in the June 30, 2017 valuation not in the June 30, 2019 valuation assumed deceased.
15 Retiree count as of June 30, 2017 valuation included waived retirees <65.
June 12, 2020 14
PARTICIPANT STATISTICS
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June 12, 2020 15
ACTUARIAL ASSUMPTIONS HIGHLIGHTS
June 30, 2017 Valuation June 30, 2019 Valuation
Valuation Date June 30, 2017
ADC for Fiscal Years
2018/19 & 2019/20
(end of year)
1 year lag
June 30, 2019
ADC for Fiscal Years
2020/21 & 2021/22
(end of year)
1 year lag
Funding Policy Full Pre-funding through
CalPERS trust (CERBT)
Strategy #1
Same
Discount Rate 6.75%, net of expenses based
on CERBT Strategy #1
Same
Medical Trend Non-Medicare: 7.5% for 2019,
decreasing to an ultimate rate
of 4.0% in 2076
Medicare: 6.5% for 2019,
decreasing to an ultimate rate
of 4.0% in 2076
Non-Medicare: 7.25% for
2021, decreasing to an
ultimate rate of 4.0% in 2076
Medicare: 6.3% for 2021,
decreasing to an ultimate rate
of 4.0% in 2076
June 12, 2020 16
ACTUARIAL ASSUMPTIONS HIGHLIGHTS
June 30, 2017 Valuation June 30, 2019 Valuation
Increase to
Group 3 Flat
Dollar Caps
½ of Medical Trend, not less
than assumed inflation
(2.75%)16
Same
Participation at
Retirement
Groups 3 & 4: 90%
Based on Plan experience
Group 3: 98%
Group 4: if eligible for City
contribution: 95%; if not: 0%
Based on Plan experience17
16 Increase is for purposes of financial projection only and does not imply any obligation to increase the cap in the future.
17 Actual participation percentage for Group 3 since 6/30/17 is 100% Miscellaneous. Note there are no active Safety members
in Group 3. Actual participation percentages for Group 4 since 6/30/17 are 83% Miscellaneous and 92% Safety, or 84%
overall. Actual participation for Group 3 and Group 4 since 6/30/17 is 88% overall. Group 4 still has limited actual
experience. We recommend continued monitoring for Group 4.
June 12, 2020 17
ACTUARIAL ASSUMPTIONS HIGHLIGHTS
June 30, 2017 Valuation June 30, 2019 Valuation
Retirement,
Mortality,
Termination,
Disability
CalPERS 1997-2015
Experience Study for all but
Mortality
Mortality – CalPERS 1997-
2011 Experience Study, and
Society of Actuaries mortality
improvement scale MP-17
CalPERS 1997-2015
Experience Study
Update to most recent Society
of Actuaries mortality
improvement scale MP-19
ACA Excise
Tax
Estimate by 2% load on cash
subsidy
Remove load due to
December 2019 repeal of
Excise Tax18
18 Note for GASBS 75 purposes, the Total OPEB Liability as of Measurement Date (MD) 6/30/19 will include a 2% load, as
legislation passed after the MD may not be taken into account.
June 12, 2020 18
ACTUARIAL ASSUMPTIONS HIGHLIGHTS
June 30, 2017 Valuation June 30, 2019 Valuation
Basis for
Assumptions
(6/30/19
Valuation)
No experience study performed for this Plan
CalPERS December 2017 experience study covering 1997 to 2015
experience was used
Mortality improvement: most recent Society of Actuaries scale
Inflation based on the Plan’s very long time horizon
Short-term medical trend developed in consultation with Axene
Health Partners’ healthcare actuaries. Long-term medical trend
developed using Society of Actuaries’ Getzen Model of Long-Run
Medical Cost Trends
Age-based claims are based on factors developed by Axene Health
Partners’ healthcare actuaries and demographic data from
CalPERS.
Participation and coverage based in part on Plan experience
Capital market assumptions for the recommended discount rate are
based on our study of investment advisor 10-year 2017 capital
market assumptions adjusted in some cases to reflect anticipated
long-term trends
June 12, 2020 19
ACTUARIAL METHODS
Method June 30, 2017 Valuation June 30, 2019 Valuation
Cost Method Entry Age Normal Level %
of Pay
Same
Unfunded Liability
Amortization
26 years closed period
Level % of pay (3% annual
escalation)
Sensitivity analysis:
24 & 20 years
24 years closed period
Level % of pay (3% annual
escalation)
Sensitivity analysis:
22 & 20 years
Actuarial Asset Value Market Value of Assets19 Same
Future New Entrants Closed group – no new participants
Implied Subsidy Implied subsidy valued
Plan Continuance For purposes of financial projections, the plan and benefits
are assumed to continue unchanged. The calculation of this
obligation does not imply that there is any legal liability to
provide or continue providing the benefits valued.
19 Using Market Value of Assets to determine the ADC will result in more volatile future ADCs than if a smoothed Market
Value were used.
June 12, 2020 20
ACTUARIAL METHODS
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June 12, 2020 21
ASSETS
Market Value of Plan Assets – CERBT #1
(Amounts in 000’s)
Audited
2015/16
Audited
2016/17 2017/1820
2018/19
Proj
2019/2021
MVA (Beg. of Year) $ 78,578 $ 79,843 $ 91,170 $ 107,846 $ 118,497
• Audit Adjustment22 (1,972) - - -
• Contributions 2,351 2,823 9,212 5,723 16,482
• Benefit Payments23 - - - (1,883) (12,642)
• Admin. Expenses (37) (44) (50) (53) (62)
• Investment Return24 924 8,628 7,513 6,864 12,535
MVA (End of Year) 79,843 91,250 107,846 118,497 134,810
Approx. Annual Return 1.1% 10.4% 7.8% 6.3% 10.5%
20 Taken from CERBT quarterly statements. Audited asset balances at 6/30/18 and 6/30/19 are $107,809,741 and
$118,478,415 respectively.
21 Projected from actual 12/31/2019 CERBT balance (unaudited) using assumed rate of return for last half of fiscal year.
22 Backs out accrued contribution in July 2015 for $2,047,517 and $75,658 for adjustments made by CalPERS auditors.
23 Benefit Payments made outside of trust by City for years before 2018/19. Refer to Slide 5 for fiscal year amounts.
24 Net of investment expenses.
June 12, 2020 22
ASSETS
Historical Returns25
25 Projected return for 2019/20 uses actual investment return (unaudited) for first half of fiscal year and assumed rate of return
for last half of fiscal year
08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19
Proj
19/20
MVA -22.5% 15.1% 24.4% 0.1% 11.2% 18.2% -0.2% 1.1% 10.4% 7.8% 6.3% 10.5%
Expected Return 7.75% 7.75% 7.75% 7.75% 7.75% 7.75% 7.61% 7.25% 7.25% 6.75% 6.75% 6.75%
(30%)
(20%)
(10%)
0%
10%
20%
30%
June 12, 2020 23
RESULTS
Actuarial Obligations
(Amounts in 000’s)
6/30/17 Valuation 6/30/19 Valuation
6/30/17 Proj 6/30/18 6/30/19 Proj.6/30/20
Discount Rate 6.75%6.75%
Present Value of Benefits
• Actives (future retirees) $ 141,887 $ 141,423
• Retirees 160,927 159,156
• Total 302,814 300,579
Actuarial Accrued Liability
• Actives (future retirees) 83,832 82,313
• Retirees 160,927 159,156
• Total 244,759 $ 255,795 241,469 $ 251,389
Actuarial Value of Assets(MV) 91,250 111,869 118,497 134,810
Unfunded AAL 153,509 143,926 122,972 116,579
Funded Ratio 37% 44% 49% 54%
Normal Cost26 7,081 6,978
Pay-As-You-Go Cost (Cash)10,274 10,859
Pay-As-You-Go Cost (IS)2,197 2,346
26 Includes Administration fees.
June 12, 2020 24
RESULTS
Historical Funded Status
(Amounts in 000’s)
24%27%
29%
33%37%
49%
$0
$50,000
$100,000
$150,000
$200,000
$250,000
1/1/11 6/30/11 6/30/13 6/30/15 6/30/17 6/30/19
Retiree pay-go Retiree AAL less pay-go
Active AAL MVA (xx% Funded Ratio)
June 12, 2020 25
RESULTS
Actuarial Gain/Loss
(Amounts in $000’s)
AAL (MVA) UAAL
Actual 6/30/17 projected to 6/30/18 $ 255,795 $ (111,869) $ 143,926
Expected 6/30/20 279,189 (133,878) 145,311
Assumption Changes
• CalPERS 97-15 Experience Study mortality and
updated mortality improvement scale to MP-19 1,241 1,241
• Medical Plan election percentages and spouse,
family, and employee participation assumption
changes 6,395 6,395
• Removal of ACA Excise Tax (repealed 12/2019) (4,208) (4,208)
Contribution and Benefit Payment Loss 4,534 4,534
Investment (Gain) (5,466) (5,466)
Plan Changes (Group 3 Caps) 1,050 1,050
Experience (Gains)/Losses
• Premiums/Caps lower than expected (23,400) (23,400)
• Demographic (mainly Medicare eligibility) (8,877) - (8,877)
Total (Gain)/Loss (27,800) (932) (28,732)
Projected 6/30/20 251,389 (134,810) 116,579
June 12, 2020 26
RESULTS
Actuarially Determined Contribution (ADC)
(Amounts in 000’s)
6/30/17 Valuation 6/30/19 Valuation
2018/19 2019/20 2020/21 2021/22
Discount Rate 6.75% 6.75%
ADC - $
• Normal Cost $ 7,081 $ 7,299 $ 6,888 $ 7,099
• Administrative Expenses27 - - 90 98
• UAAL Amortization 8,916 9,183 7,588 7,816
• Total 15,997 16,482 14,566 15,013
Projected Payroll 90,377 93,089 109,486 112,771
ADC - %Pay
• Normal Cost 7.8% 7.8% 6.3% 6.3%
• Administrative Expenses - - 0.1% 0.1%
• UAAL Amortization 9.9% 9.9% 6.9% 6.9%
• Total 17.7% 17.7% 13.3% 13.3%
27 PEMHCA and CERBT administration fees included after fiscal year 2020/21. PEMHCA admin fee included in Normal Cost
for years 2018/19 and 2019/20.
June 12, 2020 27
RESULTS
Historical Recommended Funding Contributions
(Amounts in 000’s)
11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19 19/20 20/21 21/22
Normal Cost 4,782 5,091 5,256 5,674 5,880 6,340 6,587 7,081 7,299 6,978 7,197
Amortization 7,802 7,665 7,779 8,607 8,887 10,025 10,351 8,916 9,183 7,588 7,816
ADC 12,584 12,756 13,035 14,282 14,767 16,365 16,938 15,997 16,482 14,566 15,013
$0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
June 12, 2020 28
RESULTS
Amortization Bases & Payments
(Amounts in 000’s)
6/30/17 Valuation 6/30/19 Valuation
6/30/18 6/30/19 6/30/20 6/30/21
UAAL Balance $ 143,926 $ 144,725 $ 116,579 $ 116,859
Amortization Payment 8,916 9,183 7,588 7,816
Amortization Period 26 25 24 23
June 12, 2020 29
RESULTS
Unfunded Actuarial Accrued Liability (UAAL) – % of Payroll
(Amounts in 000’s)
6/30/11 6/30/13 6/30/15 6/30/17 6/30/19
UAAL/Payroll for year
beginning on valuation date
• Miscellaneous 147% 158% 152% 149% 99%
• Safety 168% 228% 276% 269% 171%
• Total 153% 176% 178% 175% 116%
June 12, 2020 30
RESULTS
10 Year Contribution Projection
(Amounts in 000’s)
FYE ADC28
Contribution
Payroll
ADC
% of
Pay
Fund
%
Cash
Ben
Pymt
Implied
Subsidy
BP
Trust
Pre-
Funding Total
UAAL,
Beg. Of
FY
2020 $ 16,482 $ 10,928 $ 2,384 $ 3,170 $ 16,482 $ 93,089 17.7% $ 144,725 46%
2021 14,566 10,859 2,347 1,360 14,566 109,486 13.3% 116,579 54%
2022 15,013 11,622 2,619 772 15,013 112,771 13.3% 116,421 56%
2023 15,486 12,327 2,826 333 15,486 116,154 13.3% 115,990 57%
2024 15,964 12,968 2,976 20 15,964 119,638 13.3% 115,266 59%
2025 16,457 13,601 3,112 (256) 16,457 123,227 13.4% 114,225 61%
2026 16,965 14,171 3,176 (382) 16,965 126,924 13.4% 112,840 63%
2027 17,486 14,740 3,252 (506) 17,486 130,732 13.4% 111,083 65%
2028 18,023 15,282 3,211 (470) 18,023 134,654 13.4% 108,923 66%
2029 18,576 15,905 3,290 (619) 18,576 138,694 13.4% 106,329 68%
2030 19,146 16,569 3,433 (856) 19,146 142,854 13.4% 103,256 70%
28 Actuarially Determined Contribution
June 12, 2020 31
RESULTS
-$15
-$10
-$5
$0
$5
$10
$15
$20
$25
$30
$
M
i
l
l
i
o
n
s
Net Trust Payment/Reimbursement Benefit Payments Total ADC
ADC, Benefit and Trust Payment/Reimbursement Projection
(6.75% Discount Rate, 24 years level % of pay amortization)
June 12, 2020 32
RESULTS
0%
20%
40%
60%
80%
100%
120%
$0
$20
$40
$60
$80
$100
$120
$140
Fu
n
d
e
d
R
a
t
i
o
UA
A
L
(
$
M
i
l
l
i
o
n
s
)
UAAL Funded Ratio
UAAL and Funded Ratio Projection
(6.75% Discount Rate, 24 years amortization)
June 12, 2020 33
RESULTS
% of Total Actuarial Accrued Liability for Actives and Retirees
Miscellaneous
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
6/30/2009 6/30/2011 6/30/2013 6/30/2015 6/30/2017 6/30/2019
Actives Retirees
June 12, 2020 34
RESULTS
% of Total Actuarial Accrued Liability for Actives and Retirees
Safety
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
6/30/2009 6/30/2011 6/30/2013 6/30/2015 6/30/2017 6/30/2019
Actives Retirees
June 12, 2020 35
RESULTS
This chart excludes the Implied Subsidy
and is provided for informational purposes only
(Amounts in 000’s)
Cash Benefit
Present Value of Benefits $ 250,941
Funded Status 6/30/19
• Actuarial Accrued Liability 201,521
• Actuarial Value of Assets 118,497
• Unfunded AAL 83,024
Funded Ratio 58.8%
ADC 2020/21
• Normal Cost 5,765
• Administrative Expenses 90
• UAAL Amortization 4,885
• Total 10,740
• ADC % of Payroll 9.8%
June 12, 2020 36
RESULTS
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June 12, 2020 37
RESULTS - DETAILS
Actuarial Obligations
June 30, 2019
(Amounts in 000’s)
Benefits <
Age 65
Benefits >
Age 65 Total
Present Value of Benefits
• Actives (future retirees) $ 75,855 $ 65,568 $ 141,423
• Retirees 47,969 111,187 159,156
• Total 123,824 176,756 300,579
Actuarial Accrued Liability
• Actives (future retirees) 42,395 39,918 82,313
• Retirees 47,969 111,187 159,156
• Total 90,364 151,106 241,469
Normal Cost 2020/2129 3,806 3,172 6,978
29 Includes Administration fees.
June 12, 2020 38
RESULTS - DETAILS
Actuarial Obligations
June 30, 2019
(Amounts in 000’s)
Group 1 Group 2 Group 3 Group 4 Total
Present Value of Benefits
• Actives (future retirees) $ - $ - $ 17,310 $ 124,113 $ 141,423
• Retirees 49,303 56,784 30,652 22,417 159,156
• Total 49,303 56,784 47,962 146,530 300,579
Actuarial Accrued
Liability
• Actives (future retirees) - - 14,375 67,938 82,313
• Retirees 49,303 56,784 30,652 22,417 159,156
• Total 49,303 56,784 45,027 90,355 241,469
Normal Cost 2020/2130 - - 515 6,463 6,978
NC as % of Payroll n/a n/a 5.5% 6.5% 6.4%
Active Count n/a n/a 92 838 930
Projected Payroll (000’s) n/a n/a 9,417 100,069 109,486
30 Includes Administration fees.
June 12, 2020 39
RESULTS - DETAILS
Cash/Implied Subsidy – Actuarial Obligations – June 30, 2019
(Amounts in 000’s)
Cash
Subsidy
Implied
Subsidy Total
Present Value of Benefits
• Actives (future retirees) $ 117,228 $ 24,195 $ 141,423
• Retirees 133,713 25,443 159,156
• Total 250,941 49,638 300,579
Actuarial Accrued Liability
• Actives (future retirees) 67,808 14,506 82,313
• Retirees 133,713 25,443 159,156
• Total 201,521 39,949 241,469
Market Value of Assets31 98,893 19,604 118,497
Unfunded AAL 102,628 20,345 122,972
Normal Cost 2020/2132 5,855 1,122 6,978
Pay-As-You-Go Cost 2020/21 10,859 2,346 13,206
31 Allocated in proportion to AAL for illustrative purposes.
32 Includes Administration fees.
June 12, 2020 40
RESULTS - DETAILS
Cash/Implied Subsidy – Actuarially Determined Contribution – 2020/21 FY
(Amounts in 000’s)
Cash
Subsidy
Implied
Subsidy Total
ADC - $
• Normal Cost $ 5,765 $ 1,122 $ 6,888
• Administrative Expenses 90 - 90
• UAAL Amortization 6,335 1,254 7,588
• ADC 12,190 2,376 14,566
Projected Payroll 109,486 109,486 109,486
ADC - %
• Normal Cost 5.3% 1.0% 6.3%
• Administrative Expenses 0.1% 0.0% 0.1%
• UAAL Amortization 5.8% 1.1% 6.9%
• ADC 11.1% 2.2% 13.3%
June 12, 2020 41
RESULTS - DETAILS
Actuarial Obligations
June 30, 2019
(Amounts in 000’s)
Misc Safety Total
Present Value of Benefits
• Actives (future retirees) $101,340 $ 40,083 $141,423
• Retirees 98,746 60,410 159,156
• Total 200,086 100,493 300,579
Actuarial Accrued Liability
• Actives (future retirees) 61,391 20,922 82,313
• Retirees 98,746 60,410 159,156
• Total 160,137 81,332 241,469
Market Value of Assets33 78,585 39,912 118,497
Unfunded AAL 81,552 41,420 122,972
Normal Cost 2020/2134 4,929 2,048 6,978
Pay-As-You-Go Cost 2020/21 8,569 4,637 13,206
33 Allocated in proportion to the Actuarial Accrued Liability.
34 Includes Administration fees.
June 12, 2020 42
RESULTS - DETAILS
Actuarially Determined Contribution (ADC)
2020/21 Fiscal Year
(Amounts in 000’s)
Misc Safety Total
ADC - $
• Normal Cost $ 4,865 $ 2,022 $ 6,888
• Administrative Expenses 64 26 90
• UAAL Amortization35 5,048 2,541 7,588
• ADC 9,977 4,589 14,566
Projected Payroll 84,490 24,996 109,486
ADC - %
• Normal Cost 5.8% 8.1% 6.3%
• Administrative Expenses 0.1% 0.1% 0.1%
• UAAL Amortization 6.0% 10.2% 6.9%
• ADC 11.8% 18.4% 13.3%
35 Allocated in proportion to the Actuarial Accrued Liability.
June 12, 2020 43
RESULTS - DETAILS
Actuarial Obligations – By Bargaining Unit
June 30, 2019
(Amounts in 000’s)
FCA IAFF M/C PAPOA PMA SEIU UMPAPA Total
PVB
• Actives $ 1,328 $ 19,563 $ 29,005 $ 16,122 $ 1,958 $ 64,581 $ 8,867 $ 141,423
• Retirees 1,983 29,741 46,519 19,507 3,093 54,527 3,787 159,156
• Total 3,311 49,304 75,524 35,629 5,051 119,108 12,654 300,579
AAL
• Actives 895 10,647 17,085 7,268 1,307 38,325 6,786 82,313
• Retirees 1,983 29,741 46,519 19,507 3,093 54,527 3,787 159,156
• Total 2,878 40,388 63,604 26,775 4,400 92,852 10,573 241,469
MVA36 1,412 19,820 31,213 13,139 2,159 45,566 5,189 118,497
UAAL 1,466 20,568 32,391 13,636 2,241 47,286 5,384 122,972
NC 20/21 51 887 1,514 987 85 3,131 323 6,978
Pay-Go 158 2,398 3,789 1,443 176 4,811 429 13,206
36 Allocated in proportion to the Actuarial Accrued Liability.
June 12, 2020 44
RESULTS - DETAILS
Actuarially Determined Contribution (ADC) – By Bargaining Unit
2020/21 Fiscal Year
(Amounts in 000’s)
FCA IAFF M/C PAPOA PMA SEIU UMPAPA Total
ADC - $
• Normal Cost $ 50 $ 876 $ 1,494 $ 974 $ 84 $ 3,090 $ 319 $ 6,888
• Admin. Exp. 1 11 20 13 1 41 4 90
• UAAL Amort37 90 1,256 1,978 846 139 2,940 338 7,588
• ADC 140 2,143 3,491 1,833 224 6,072 661 14,566
Proj. Payroll 935 10,993 29,899 10,481 1,584 46,935 8,660 109,486
ADC - %
• Normal Cost 5.3% 8.0% 5.0% 9.3% 5.3% 6.6% 3.7% 6.3%
• Admin. Exp. 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.1%
• UAAL Amort 9.6% 11.4% 6.6% 8.1% 8.8% 6.3%3.9% 6.9%
• ADC 19.5% 11.7% 17.5% 14.1% 12.9% 7.6% 7.6% 13.3%
37 Allocated in proportion to the Actuarial Accrued Liability.
June 12, 2020 45
RESULTS - DETAILS
Actuarially Determined Contribution (ADC) – By Bargaining Unit
2021/22 Fiscal Year
(Amounts in 000’s)
FCA IAFF M/C PAPOA PMA SEIU UMPAPA Total
ADC - $
• Normal Cost $ 51 $ 890 $ 1,550 $ 991 $ 85 $ 3,201 $ 331 $ 7,099
• Admin. Exp. 1 12 21 14 1 44 4 98
• UAAL Amort38 92 1,293 2,038 872 143 3,029 349 7,816
• ADC 144 2,196 3,609 1,876 230 6,273 684 15,013
Proj. Payroll 963 11,323 30,796 10,795 1,631 48,343 8,920 112,771
ADC - %
• Normal Cost 5.3% 7.9% 5.0% 9.2% 5.2% 6.6% 3.7% 6.3%
• Admin. Exp. 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.1%
• UAAL Amort 9.6% 11.4% 6.6% 8.1% 8.8% 6.3%3.9% 6.9%
• ADC 15.0% 19.4% 11.7% 17.4% 14.1% 13.0% 7.7% 13.3%
38 Allocated in proportion to the Actuarial Accrued Liability.
June 12, 2020 46
SENSITIVITY ANALYSIS
Asset Projection Sensitivity – 6.75% Discount Rate
(Amounts in 000’s)
Asset Projection to 6/30/20
Methodology
“Current”
12/31/19
Balance
projected
@ 6.75%
“Option 1”
6/30/19
Balance
projected
@ 6.75%
“Option 2”
3/23/20
Balance
projected
@ 6.75%
Funded Status Projected to 6/30/20
• Actuarial Accrued Liability $ 251,389 $ 251,389 $ 251,389
• Actuarial Value of Assets 134,810 130,335 104,473
• Unfunded AAL 116,579 121,054 146,916
• Projected Funded Ratio at 6/30/20 54% 52% 42%
Total Projected Payroll 2020/21 109,486 109,486 109,486
ADC 2020/21
• Normal Cost $ 6,888 $ 6,888 $ 6,888
• Administrative Expenses 90 87 83
• UAAL Amortization (24 year) 7,588 7,880 9,563
• Total 14,566 14,855 16,534
• ADC % of Payroll 13.3% 13.6% 15.1%
June 12, 2020 47
SENSITIVITY ANALYSIS
CERBT Investment Options
Updated Target asset allocations (approved by CalPERS Board October 2018)
Asset Classifications Option 1 Option 2 Option 3
Global Equity 59% 40% 22%
Fixed Income 25% 43% 49%
REIT's 8% 8% 8%
TIPS 5% 5% 16%
Commodities 3% 4% 5%
Total 100% 100% 100%
Bartel Associates expected returns, 50th percentile:
Option 1 Option 2 Option 3
Expected Real Rate of Return39 4.14% 3.54% 2.83%
Inflation Assumption 2.75% 2.75% 2.75%
Expenses (Admin. & Invest.) (0.05%) (0.05%) (0.05%)
Nominal Rate of Return 6.84% 6.24% 5.53%
Rounded to nearest 0.25% 6.75% 6.25% 5.50%
39 Includes investment expenses
June 12, 2020 48
SENSITIVITY ANALYSIS
Discount Rate Sensitivity
(Amounts in 000’s)
CERBT Strategy
#1 (Current) #2 #3
Discount Rate 6.75% 6.25% 5.50%
Present Value of Benefits $ 300,579 $ 325,064 $ 368,416
Funded Status 6/30/19
• Actuarial Accrued Liability 241,469 256,328 281,591
• Actuarial Value of Assets 118,497 118,497 118,497
• Unfunded AAL 122,972 137,831 163,094
Funded Ratio 49.1% 46.2% 42.1%
ADC 2020/21
• Normal Cost $ 6,888 $ 7,674 $ 9,054
• Administrative Expenses 90 90 90
• UAAL Amortization40 7,588 8,160 9,030
• Total 14,566 15,924 18,173
• ADC % of Payroll 13.3% 14.5% 16.6%
40 UAAL projected using the same “Current” projected assets for all scenarios. UAAL amortized over 24 years for all
scenarios.
June 12, 2020 49
SENSITIVITY ANALYSIS
Amortization Period Sensitivity
Discount Rate – 6.75%
(Amounts in 000’s)
Amortization Period
Current
24 Years 2241 Years 20 Years
Funded Status Projected to
6/30/20
• Actuarial Accrued Liability $ 251,389 $ 251,389 $ 251,389
• Actuarial Value of Assets42 134,810 134,810 134,810
• Unfunded AAL 116,579 116,579 116,579
Total Projected Payroll 2020/21 109,486 109,486 109,486
ADC 2020/21
• Normal Cost $ 6,888 $ 6,888 $ 6,888
• Administrative Expenses 90 90 90
• UAAL Amortization 7,588 8,026 8,557
• Total 14,566 15,004 15,535
• ADC % of Payroll 13.3% 13.7% 14.2%
41 The longest amortization period where the payment is large enough to cover all the interest (6.75%) on the UAAL balance.
42 “Current” asset projection basis, from 12/31/2019.
June 12, 2020 50
SENSITIVITY ANALYSIS
Amortization Period Sensitivity
Discount Rate – 6.25%
(Amounts in 000’s)
Amortization Period
Current
24 Years 2243 Years 20 Years
Funded Status Projected to
6/30/20
• Actuarial Accrued Liability $ 266,756 $ 266,756 $ 266,756
• Actuarial Value of Assets44 134,810 134,810 134,810
• Unfunded AAL 131,946 131,946 131,946
Total Projected Payroll 2020/21 109,486 109,486 109,486
ADC 2020/21
• Normal Cost $ 7,674 $ 7,674 $ 7,674
• Administrative Expenses 90 90 90
• UAAL Amortization 8,160 8,661 9,267
• Total 15,924 16,425 17,031
• ADC % of Payroll 14.5% 15.0% 15.6%
43 The longest amortization period where the payment is large enough to cover all the interest (6.75%) on the UAAL balance.
44 “Current” asset projection basis, from 12/31/2019.
June 12, 2020 51
ACTUARIAL CERTIFICATION
This report presents the City of Palo Alto Retiree Healthcare Plan (“Plan”) June 30, 2019 actuarial valuation. The
purpose of this valuation is to:
Determine the June 30, 2019 Benefit Obligations,
Determine the Plan’s June 30, 2019 Funded Status, and
Calculate the 2020/21 and 2021/22 Actuarially Determined Contributions.
The report provides information intended for plan funding, but may not be appropriate for other purposes. Information
provided in this report may be useful to the City for the Plan’s financial management. Future valuations may differ
significantly if the Plan’s experience differs from our assumptions or if there are changes in Plan design, actuarial
methods or actuarial assumptions. The project scope did not include an analysis of this potential variation.
The valuation is based on Plan provisions, participant data, and asset information provided by the City as summarized in
this report, which we relied on and did not audit. We reviewed the participant data for reasonableness.
To the best of our knowledge, this report is complete and accurate and has been conducted using generally accepted
actuarial principles and practices. As members of the American Academy of Actuaries meeting the Academy
Qualification Standards, we certify the actuarial results and opinions herein.
Respectfully submitted,
Mary Elizabeth Redding, FSA, MAAA, EA
Vice President Bartel Associates, LLC June 12, 2020
Deanna Van Valer, ASA, MAAA, EA, FCA
Assistant Vice President
Bartel Associates, LLC
June 12, 2020
June 12, 2020 52
ACTUARIAL CERTIFICATION
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June 12, 2020 53
EXHIBITS
Topic Page
Premiums E- 1
Data Summary E- 4
Actuarial Assumptions E-26
Results by Fund E-37
Results by GF Department E-39
Definitions E-41
June 12, 2020 E-1
PREMIUMS
2019 PEMHCA Monthly Premiums
Bay Area
Non-Medicare Eligible Medicare Eligible
Medical Plan Single 2-Party Family Single 2-Party Family
Anthem Select $831.44 $1,662.88 $2,161.74 n/a n/a n/a
Anthem Traditional 1,111.13 2,222.26 2,888.94 $357.44 $714.88 $1,072.32
Blue Shield Access+ 970.90 1,941.80 2,524.34 n/a n/a n/a
Health Net SmartCare 901.55 1,803.10 2,344.03 n/a n/a n/a
Kaiser 768.25 1,536.50 1,997.45 323.74 647.48 971.22
UnitedHealthcare n/a n/a n/a 299.37 598.74 898.11
Western Health Advantage 767.01 1,534.02 1,994.23 n/a n/a n/a
PERS Choice 866.27 1,732.54 2,252.30 360.41 720.82 1,081.23
PERS Select 543.19 1,086.38 1,412.29 360.41 720.82 1,081.23
PERSCare 1,131.68 2,263.36 2,942.37 394.83 789.66 1,184.49
PORAC 774.00 1,623.00 2,076.00 513.00 1,022.00 1,635.00
June 12, 2020 E-2
PREMIUMS
2020 PEMHCA Monthly Premiums
Region 1
Non-Medicare Eligible Medicare Eligible
Medical Plan Single 2-Party Family Single 2-Party Family
Anthem Select $868.98 $1,737.96 $2,259.35 $388.15 $776.30 $1,164.45
Anthem Traditional 1,184.84 2,369.68 3,080.58 388.15 776.30 1,164.45
Blue Shield Access+ 1,127.77 2,255.54 2,932.20 n/a n/a n/a
Health Net SmartCare 1,000.52 2,001.04 2,601.35 n/a n/a n/a
Kaiser 768.49 1,536.98 1,998.07 339.43 678.86 1,018.29
UnitedHealthcare 899.94 1,799.88 2,339.84 327.03 654.06 981.09
Western Health Advantage 731.96 1,463.92 1,903.10 n/a n/a n/a
PERS Choice 861.18 1,722.36 2,239.07 351.39 702.78 1,054.17
PERS Select 520.29 1,040.58 1,352.75 351.39 702.78 1,054.17
PERSCare 1,133.14 2,266.28 2,946.16 384.78 769.56 1,154.34
PORAC 774.00 1,699.00 2,199.00 513.00 1,022.00 1,635.00
June 12, 2020 E-3
PREMIUMS
PEMHCA Monthly Premium Increases/(Decreases)
Bay Area/Region 1
Non-Medicare Eligible Medicare Eligible
Medical Plan 2018 2019 2020 2018 2019 2020
Anthem Select 9.3% (2.9%) 4.5% n/a n/a n/a
Anthem Traditional (6.5%) 20.1% 6.6% n/a (3.5%) 8.6%
Blue Shield (13.3%) 9.2% 16.2% n/a n/a n/a
Blue Shield NetValue 17.8% n/a n/a n/a n/a n/a
Health Net SmartCare 6.3% 4.4% 11.0% n/a n/a n/a
Kaiser 29.1% (1.5%) 0.0% 5.3% 2.3% 4.8%
UnitedHealthCare 9.3% n/a n/a 2.0% (9.5%) 9.2%
PERS Choice (3.6%) 8.2% (0.6%) (2.2%) 4.2% (2.5%)
PERS Select (2.5%) (24.3%) (4.2%) (2.2%) 4.2% (2.5%)
PERSCare (5.4%) 28.2% 0.1% (1.9%) 3.3% (2.5%)
PORAC 5.0% 5.4% 0.0% 5.0% 5.3% 0.0%
June 12, 2020 E-4
DATA SUMMARY
Participant Statistics by Bargaining Unit
June 30, 2019
FCA IAFF M/C PAPOA PMA SEIU UMPAPA Total
Actives
• Count 5 85 207 69 7 508 49 930
• Avg Age 43.9 42.3 47.2 40.2 44.7 44.4 50.4 44.8
• Avg City Svc 17.9 12.4 10.2 9.7 17.8 10.1 18.3 10.8
• Avg PERS Svc 17.9 12.9 11.7 11.0 18.6 10.7 19.2 11.7
• Avg Salary $176,198 $121,901 $136,149 $143,180 $213,236 $87,088 $166,590 $110,969
• Total Salary45 $881 $10,362 $28,183 $9,879 $1,493 $44,241 $8,163 $103,201
Retirees46:
• Count 6 143 298 90 6 418 13 974
• Avg Age 63.1 70.6 70.7 66.3 55.0 70.8 60.2 70.0
• Avg Service
Ret Age 56.8 54.6 58.2 52.0 50.5 59.5 57.1 58.0
• Avg Disab Ret
Age 50.1 48.4 50.5 41.4 n/a 48.2 n/a 46.1
45 Amount in 000’s. Actual 2018/19 PERSable compensations.
46 Excludes retirees who have waived coverage.
June 12, 2020 E-5
DATA SUMMARY
Participant Statistics by Bargaining Unit
June 30, 2017
FCA IAFF M/C PAPOA PMA SEIU UMPAPA Total
Actives
• Count 5 83 210 75 8 540 46 967
• Avg Age 46.6 43.5 48.1 38.8 44.8 45.5 51.1 45.6
• Avg City Svc 17.9 13.6 9.8 8.8 17.9 10.4 18.3 10.9
• Avg PERS Svc 18.0 14.5 11.7 9.9 18.9 11.1 18.8 11.9
• Avg Salary $151,335 $97,392 $115,469 $106,732 $178,663 $73,049 $125,547 $90,739
• Total Salary47 $757 $8,084 $24,248 $8,005 $1,429 $39,447 $5,775 $87,745
Retirees48:
• Count 5 139 290 103 5 408 9 959
• Avg Age 61.8 69.7 69.6 65.1 53.5 69.7 59.1 68.9
• Avg Service
Ret Age 56.4 54.5 57.9 52.4 50.4 59.0 56.3 57.7
• Avg Disab Ret
Age 50.1 48.6 50.4 40.9 n/a 48.0 n/a 45.9
47 Pay is annualized. Amount in 000’s.
48 Includes retirees under age 65 who have waived coverage.
June 12, 2020 E-6
DATA SUMMARY
Participant Statistics by CalPERS Pension Category
June 30, 2019
49 Actual 2018/19 PERSable compensations.
50 Excludes retirees who have waived coverage.
Miscellaneous Police Fire Total
Actives
• Count 761 76 93 930
• Average Age 45.5 41.2 42.5 44.8
• Average City Service 10.6 10.8 12.8 10.8
• Average PERS Service 11.5 12.1 13.3 11.7
• Average Salary $104,652 $153,105 $128,224 $110,969
• Total Salary (000’s)49 $79,640 $11,636 $11,925 $103,201
Retirees50:
• Count 707 107 160 974
• Average Age 70.7 65.8 70.1 70.0
• Avg Service Ret Age 59.1 51.8 54.5 58.0
• Avg Disability Ret Age 48.2 41.5 48.5 46.1
June 12, 2020 E-7
DATA SUMMARY
Participant Statistics by CalPERS Pension Category
June 30, 2017
51 Pay is annualized.
52 Includes retirees under age 65who have waived coverage.
Miscellaneous Police Fire Total
Actives
• Count 795 80 92 967
• Average Age 46.4 39.8 43.9 45.6
• Average City Service 10.6 10.0 13.9 10.9
• Average PERS Service 11.6 11.2 14.7 11.9
• Average Salary $86,643 $116,012 $104,155 $90,739
• Total Salary (000’s)51 $68,881 $9,281 $9,582 $87,745
Retirees52:
• Count 686 118 155 959
• Average Age 69.6 64.4 69.5 68.9
• Avg Service Ret Age 58.7 51.9 54.4 57.7
• Avg Disability Ret Age 48.0 41.0 48.7 45.9
June 12, 2020 E-8
DATA SUMMARY
Medical Plan Participation – June 30, 2019
All Retirees
Medical Plan Actives < 65 ≥ 65 Total
Miscellaneous/Safety M S M S M S M S
Anthem Select 6% 4% 5%1% 1% 1% 2% 1%
Anthem Traditional 9% 1% 16%13% 3% 2% 7% 7%
Blue Shield 1% 1% 3%6% 0% 0% 1% 3%
Health Net SmartCare 2% 1% 1%0% 0% 0% 1% 0%
Kaiser 62% 50% 33%20% 29% 25% 30% 23%
UnitedHealthcare 0% 0% 0%2% 20% 12% 14% 7%
Western Health Advantage 0% 1% 0%0% 0% 0% 0% 0%
PERS Choice 17% 2% 31%5% 19% 15% 23% 11%
PERS Select 2% 0% 1%0% 0% 0% 1% 0%
PERSCare 1% 1% 7%12% 26% 36% 21% 25%
PORAC 0% 40% 1%42% 1% 8% 1% 23%
Total 100% 100% 100%100% 100% 100% 100% 100%
June 12, 2020 E-9
DATA SUMMARY
Medical Plan Participation – June 30, 2019
Recent Retirees53
Medical Plan Actives < 65 ≥ 65 Total
Miscellaneous/Safety M S M S M S M S
Anthem Select 6% 4% 5% 3% 2% 2% 3% 2%
Anthem Traditional 9% 1% 13% 13% 6% 4% 8% 8%
Blue Shield 1% 1% 2% 5% 1% 0% 1% 2%
Health Net SmartCare 2% 1% 2% 0% 0% 0% 1% 0%
Kaiser 62% 50% 37% 33% 33% 22% 34% 27%
UnitedHealthcare 0% 0% 0% 0% 16% 4% 10% 2%
Western Health Advantage 0% 1% 0% 0% 0% 0% 0% 0%
PERS Choice 17% 2% 30% 0% 24% 7% 26% 3%
PERS Select 2% 0% 2% 0% 1% 0% 1% 0%
PERSCare 1% 1% 8% 3% 18% 43% 14% 24%
PORAC 0% 40% 1% 45% 1% 17% 1% 30%
Total 100% 100% 100% 100% 100% 100% 100% 100%
53 Under 65 only includes employees who retired on or after June 30, 2012; over 65 only includes retirees up to age 72. See
page E-8 for participation percentages for all retirees.
June 12, 2020 E-10
DATA SUMMARY
Medical Plan Participation – June 30, 2017
Recent Retirees54
Medical Plan55 Actives < 65 ≥ 65 Total
Miscellaneous/Safety M S M S M S M S
Anthem Select 7% 3% 1%0% 0% 0% 0% 0%
Anthem Traditional 14% 4% 12%12% 0% 0% 6% 7%
Anthem EPO 0% 0% 1%0% 0% 0% 0% 0%
Blue Shield 4% 2% 14%8% 1% 0% 0% 5%
Health Net SmartCare 2% 0% 0%0% 0% 0% 0% 0%
Kaiser 56% 44% 26%23% 35% 25% 31% 24%
UnitedHealthcare 1% 3% 7%4% 28% 12% 18% 7%
PERS Choice 13% 1% 29%1% 22% 5% 26% 3%
PERS Select 1% 0% 2%0% 0% 0% 1% 0%
PERSCare 2% 1% 7%3% 13% 39% 10% 16%
PORAC 0% 42% 1%49% 1% 19% 1% 38%
Total 100% 100% 100%100% 100% 100% 100% 100%
54 Under 65 only includes employees who retired on or after June 30, 2008; over 65 only includes retirees up to age 72.
55 All Blue Shield pre-Medicare retirees are assumed to switch to UnitedHealthcare when they are eligible for Medicare.
June 12, 2020 E-11
DATA SUMMARY
Active Medical Coverage – Miscellaneous
Medical Plan Single 2-Party Family Waived Total
Anthem Select 14 6 19 - 39
Anthem Traditional 25 12 24 - 61
Blue Shield 1 2 2 - 5
Health Net SmartCare 3 3 4 - 10
Kaiser 140 103 171 - 414
UnitedHealthcare - - - - -
Western Health Advantage - - 1 - 1
PERS Choice 25 33 58 - 116
PERS Select 4 4 2 - 10
PERSCare 1 2 3 - 6
PORAC - 1 - - 1
Waived - - - 98 98
Total 213 166 284 98 761
% as of June 30, 2019 28% 22% 37% 13% 100%
% as of June 30, 2017 27% 22% 39% 12% 100%
June 12, 2020 E-12
DATA SUMMARY
Active Medical Coverage – Safety
Medical Plan Single 2-Party Family Waived Total
Anthem Select 1 2 3 - 6
Anthem Traditional 1 1 - - 2
Blue Shield - - 1 - 1
Health Net SmartCare - - 2 - 2
Kaiser 21 11 48 - 80
UnitedHealthCare - - - - -
Western Health Advantage - - 1 - 1
PERS Choice 1 1 1 - 3
PERS Select - - - - -
PERSCare - - 1 - 1
PORAC 10 8 45 - 63
Waived - - - 10 10
Total 34 23 102 10 169
% as of June 30, 2019 20% 14% 60% 6% 100%
% as of June 30, 2017 21% 13% 60% 6% 100%
June 12, 2020 E-13
DATA SUMMARY
Retiree Medical Coverage56 - Miscellaneous
Medical Plan
Single 2-Party Family Total
<65 65+ <65 65+ <65 65+
Anthem Select 4 3 3 2 3 - 15
Anthem Traditional 14 3 14 8 5 5 49
Blue Shield 3 - 3 1 1 - 8
Health Net SmartCare 1 2 2 - - - 5
Kaiser 25 80 31 61 12 6 215
UnitedHealthcare - 64 - 34 - - 98
PERS Choice 30 51 23 42 11 3 160
PERS Select 3 - - 1 - - 4
PERSCare 8 74 6 58 1 1 148
PORAC 1 1 1 2 - - 5
Total 89 278 83 209 33 15 707
% as of June 30, 2019 13% 39% 12% 30% 5% 2% 100%
% as of June 30, 2017 13% 37% 12% 27% 4% 2% 100%
56 Approximately 68% of retirees have coverage in a Bay Area region plan. The rest are in other state regions or out of state.
June 12, 2020 E-14
DATA SUMMARY
Retiree Medical Coverage57 - Safety
Medical Plan
Single 2-Party Family Total
<65 65+ <65 65+ <65 65+
Anthem Select - 1 - 1 1 - 3
Anthem Traditional 2 - 6 2 7 1 18
Blue Shield 1 - 2 - 4 - 7
Health Net SmartCare - - - - - - 0
Kaiser 2 15 7 21 15 1 61
UnitedHealthcare - 12 1 6 1 - 20
PERS Choice 2 8 2 15 2 - 29
PERS Select - - - - - - 0
PERSCare 7 29 2 23 5 2 68
PORAC 7 3 17 9 25 - 61
Total 21 68 37 77 60 4 267
% as of June 30, 2019 8% 25% 14% 29% 22% 1% 100%
% as of June 30, 2017 11% 25% 13% 26% 21% 2% 100%
57 Approximately 69% of retirees have coverage in a Bay Area region plan. The rest are in other state regions or out of state.
June 12, 2020 E-15
DATA SUMMARY
Retirees Medical Coverage by Age – Miscellaneous
Age Single 2-Party Family Total
Under 50 - - 1 1
50-54 5 4 1 10
55-59 33 25 13 71
60-64 51 54 18 123
65-69 76 61 7 144
70-74 67 65 7 139
75-79 70 38 1 109
80-84 38 24 - 62
85 & Over 27 21 - 48
Total 367 292 48 707
Average Age 71.7 70.6 62.8 70.7
June 12, 2020 E-16
DATA SUMMARY
Retirees Medical Coverage by Age – Police
Age Single 2-Party Family Total
Under 50 2 1 3 6
50-54 1 1 7 9
55-59 4 5 9 18
60-64 7 9 7 23
65-69 9 8 1 18
70-74 4 8 - 12
75-79 5 4 - 9
80-84 4 1 - 5
85 & Over 5 2 - 7
Total 41 39 27 107
Average Age 70.0 67.7 56.8 65.8
June 12, 2020 E-17
DATA SUMMARY
Retirees Medical Coverage by Age – Fire
Age Single 2-Party Family Total
Under 50 - 1 2 3
50-54 2 2 6 10
55-59 2 8 15 25
60-64 3 10 11 24
65-69 4 9 1 14
70-74 5 13 - 18
75-79 12 15 2 29
80-84 13 11 - 24
85 & Over 7 6 - 13
Total 48 75 37 160
Average Age 76.1 71.8 58.6 70.1
June 12, 2020 E-18
DATA SUMMARY
Retirees Medical Coverage by Age – Total
Age Single 2-Party Family Total
Under 50 2 2 6 10
50-54 8 7 14 29
55-59 39 38 37 114
60-64 61 73 36 170
65-69 89 78 9 176
70-74 76 86 7 169
75-79 87 57 3 147
80-84 55 36 - 91
85 & Over 39 29 - 68
Total 456 406 112 974
Average Age 72.0 70.5 60.0 70.0
June 12, 2020 E-19
DATA SUMMARY
0
20
40
60
80
100
120
140
160
180
200
<50 50-54 55-59 60-64 65-69 70-74 75-79 80-84 ≥85
Nu
m
b
e
r
Age
Retiree Age Distribution
Total
6/30/17 Valuation
6/30/19 Valuation
June 12, 2020 E-20
DATA SUMMARY
Actives by Age and Service – Miscellaneous
City Service
Age < 1 1-4 5-9 10-14 15-19 20-24 ≥ 25 Total
< 25 4 3 - - - - - 7
25-29 23 42 6 - - - - 71
30-34 19 50 22 1 - - - 92
35-39 10 31 27 23 5 1 - 97
40-44 1 31 21 19 27 5 - 104
45-49 1 20 18 17 23 13 3 95
50-54 2 14 21 15 26 19 12 109
55-59 3 15 11 25 19 20 23 116
60-64 1 5 8 17 4 8 7 50
≥ 65 - 1 2 2 4 3 8 20
Total 64 212 136 119 108 69 53 761
June 12, 2020 E-21
DATA SUMMARY
Actives by Age and Service – Police
City Service
Age < 1 1-4 5-9 10-14 15-19 20-24 ≥ 25 Total
< 25 - - - - - - - -
25-29 - 7 - - - - - 7
30-34 - 6 1 1 - - - 8
35-39 1 2 7 11 - - - 21
40-44 - 2 5 4 4 3 - 18
45-49 - - 1 3 2 2 1 9
50-54 - 1 1 - 2 1 2 7
55-59 - 2 - - 1 1 - 4
60-64 - - - 1 1 - - 2
≥ 65 - - - - - - - -
Total 1 20 15 20 10 7 3 76
June 12, 2020 E-22
DATA SUMMARY
Actives by Age and Service – Fire
City Service
Age < 1 1-4 5-9 10-14 15-19 20-24 ≥ 25 Total
< 25 3 - - - - - - 3
25-29 2 2 2 - - - - 6
30-34 3 6 7 1 - - - 17
35-39 - 1 5 5 - - - 11
40-44 - 2 3 4 2 - - 11
45-49 - 1 2 4 6 8 - 21
50-54 - - - 1 6 8 3 18
55-59 - - - - 3 2 - 5
60-64 - - - - - - - -
≥ 65 - - - - - - 1 1
Total 8 12 19 15 17 18 4 93
June 12, 2020 E-23
DATA SUMMARY
Actives by Age and Service – Total
City Service
Age < 1 1-4 5-9 10-14 15-19 20-24 ≥ 25 Total
< 25 7 3 - - - - - 10
25-29 25 51 8 - - - - 84
30-34 22 62 30 3 - - - 117
35-39 11 34 39 39 5 1 - 129
40-44 1 35 29 27 33 8 - 133
45-49 1 21 21 24 31 23 4 125
50-54 2 15 22 16 34 28 17 134
55-59 3 17 11 25 23 23 23 125
60-64 1 5 8 18 5 8 7 52
≥ 65 - 1 2 2 4 3 9 21
Total 73 244 170 154 135 94 60 930
June 12, 2020 E-24
DATA SUMMARY
0
20
40
60
80
100
120
140
160
180
<25 25-29 30-34 35-39 40-44 45-49 50-54 55-59 60-65 ≥65
Nu
m
b
e
r
Age
Active Age Distribution
Total
6/30/17 Valuation
6/30/19 Valuation
June 12, 2020 E-25
DATA SUMMARY
0
50
100
150
200
250
300
350
0-4 5-9 10-14 15-19 20-24 >25
Nu
m
b
e
r
Service
Active Service Distribution
Total
6/30/17 Valuation
6/30/19 Valuation
June 12, 2020 E-26
ACTUARIAL ASSUMPTIONS
June 30, 2017 Valuation June 30, 2019 Valuation
Valuation Date June 30, 2017
ADC58 for Fiscal Years
2018/19 & 2019/20.
(end of year)
1 year lag
June 30, 2019
ADC for Fiscal Years
2020/21 & 2021/22.
(end of year)
1 year lag
Funding Policy Full Pre-funding through
CalPERS trust (CERBT)
Strategy #1
Same
General Inflation 2.75% Same
Discount Rate 6.75%, net of expenses,
based on CERBT Strategy #1
Same
Payroll Increases Aggregate Increases – 3.00%
Merit Increases – CalPERS
1997-2015 Experience Study
Same
58 Actuarially Determined Contribution
June 12, 2020 E-27
ACTUARIAL ASSUMPTIONS
June 30, 2017 Valuation June 30, 2019 Valuation
Increase to
Group 3 Flat
Dollar Caps
½ of Medical Trend, not less
than assumed inflation
(2.75%)59
Same
ACA Excise Tax Estimate by 2% load on cash
subsidy
Remove load due to
December 2019 repeal of
Excise Tax60
Mortality,
Termination,
Disability
CalPERS 1997-2015
Experience Study
Mortality: CalPERS 1997-
2011 Experience Study
Mortality improvement
Society of Actuaries Scale
MP-17
Same
Mortality: CalPERS 1997-
2015 Experience Study
Mortality improvement
Society of Actuaries Scale
MP-19
59 Increase is for purposes of financial projection only and does not imply any obligation to increase the cap in the future.
60 Note for GASBS 75 purposes, the Total OPEB Liability as of Measurement Date (MD) 6/30/19 will include a 2% load, as
legislation passed after the MD may not be taken into account.
June 12, 2020 E-28
ACTUARIAL ASSUMPTIONS
June 30, 2017 Valuation June 30, 2019 Valuation
Retirement CalPERS 1997-2015
Experience Study
Misc Fire & Police
Tier 1 2.7%@55 3%@50
Exp. RA 60.4 54.4 & 56.3
Tier 2 2%@60 3%@55
Exp. RA 60.8 56.0 & 57.3
PEPRA 2.5%@67 2.7%@57
Exp. RA 62.6 56.8 & 57.1
CalPERS 1997-2015
Experience Study
Misc Fire & Police
Tier 1 2.7%@55 3%@50
Exp. RA 60.3 56.4 & 55.2
Tier 2 2%@60 3%@55
Exp. RA 60.7 57.4 & 56.6
PEPRA 2.5%@67 2.7%@57
Exp. RA 62.4 57.3 & 57.0
June 12, 2020 E-29
ACTUARIAL ASSUMPTIONS
June 30, 2017 Valuation June 30, 2019 Valuation
Medical Trend Increase from Prior Year Year Non-Medicare Medicare
2017-18 Actual Premiums/Claims
2019 7.50% 6.50%
2020 7.50% 6.50%
2021 7.25% 6.30%
2022 7.00% 6.10%
2023 6.75% 5.90%
2024 6.50% 5.70%
2025 6.25% 5.50%
2026 6.00% 5.30%
2027 5.80% 5.15%
2028 5.60% 5.00%
2029 5.40% 4.85%
2030 5.20% 4.70%
2031-35 5.05% 4.60%
2036-45 4.90% 4.50%
2046-55 4.75% 4.45%
2056-65 4.60% 4.40%
2066-75 4.30% 4.20%
2076+ 4.00% 4.00%
Increase from Prior Year Year Non-Medicare Medicare
2019-20 Actual Premiums/Claims
2021 7.25% 6.30%
2022 7.00% 6.10%
2023 6.75% 5.90%
2024 6.50% 5.70%
2025 6.25% 5.50%
2026 6.00% 5.30%
2027 5.80% 5.15%
2028 5.60% 5.00%
2029 5.40% 4.85%
2030 5.20% 4.70%
2031-35 5.05% 4.60%
2036-45 4.90% 4.50%
2046-55 4.75% 4.45%
2056-65 4.60% 4.40%
2066-75 4.30% 4.20%
2076+ 4.00% 4.00%
June 12, 2020 E-30
ACTUARIAL ASSUMPTIONS
June 30, 2017 Valuation June 30, 2019 Valuation
Medical Plan at
Retirement &
Retirees Attaining
age 65
Miscellaneous:<65 65+
Anthem Tradition 10% 0%
Blue Shield 15% 0%
Kaiser 30% 35%
PERS Choice 30% 20%
PERSCare 5% 15%
United HC 10% 30%
Safety: <65 65+
Anthem Tradition 15% 0%
Blue Shield 10% 0%
Kaiser 20% 25%
PERS Choice 0% 5%
PERSCare 0% 40%
PORAC 50% 20%
United HC 5% 10%
Based on Plan experience
Miscellaneous: <65 65+
Anthem Tradition 20% 10%
Blue Shield 0% 0%
Kaiser 40% 35%
PERS Choice 30% 25%
PERSCare 10% 15%
United HC 0% 15%
Safety: <65 65+
Anthem Tradition 15% 5%
Blue Shield 5% 0%
Kaiser 35% 25%
PERS Choice 0% 5%
PERSCare 0% 45%
PORAC 45% 15%
United HC 0% 5%
Based on Plan experience
June 12, 2020 E-31
ACTUARIAL ASSUMPTIONS
June 30, 2017 Valuation June 30, 2019 Valuation
Participation at
Retirement
Groups 3 & 4: 90%
Based on Plan experience
Group 3: 98%
Group 4: if eligible for City
contribution: 95%; if not:
0%
Based on Plan experience61
Spousal
Coverage at
Retirement
Currently covered: based on
current elections
Currently waived: 80%
70% assumed to cover
spouses
Based on Plan experience
61 Actual participation percentage for Group 3 since 6/30/17 is 100% Miscellaneous. Note there are no active Safety members
in Group 3. Actual participation percentages for Group 4 since 6/30/17 are 83% Miscellaneous and 92% Safety, or 84%
overall. Actual participation for Group 3 and Group 4 since 6/30/17 is 88% overall. Group 4 still has limited actual
experience. We recommend continued monitoring for Group 4.
June 12, 2020 E-32
ACTUARIAL ASSUMPTIONS
June 30, 2017 Valuation June 30, 2019 Valuation
Family Coverage
at Retirement
Actives
• Misc : 15% until age 65
• Safety : 40% until age 65
Retirees: based on current
elections until age 65
Actives
• Misc: 15% until age 65
5% age 65-75
• Safety: 50% until age 65
5% age 65-80
Based on Plan experience
Waived Retiree
Re-election
0% Same
Surviving Spouse
Participation
100% Same
CalPERS Service Actual data Same
Spouse Age Actives – Males 3 years older
than females
Retirees – Males 3 years
older than females if spouse
birth date not available
Same
June 12, 2020 E-33
ACTUARIAL ASSUMPTIONS
June 30, 2017 Valuation June 30, 2019 Valuation
Medicare
Eligible Rate
Actives and retirees hired <
4/1/86:
• Miscellaneous – 80%
• Safety – 90%
Actives and retirees hired >
4/1/86: 100%
Retirees < 65 with unknown
hire date: 90%
Everyone eligible for
Medicare will elect Part B
coverage
Same
June 12, 2020 E-34
ACTUARIAL ASSUMPTIONS
June 30, 2017 Valuation June 30, 2019 Valuation
Retirees Missing
Fund
Assumed to have the same
fund as the prior valuation
In the prior valuation,
assumed to be based on
(then) current active
percentages: 75% GF, 15%
Elec, and 10% UTL62
Same
Retirees Missing
Bargaining Unit
Assumed to have the same
BU as in the prior valuation
if available; otherwise,
assumed to be SEIU unless
fund designates Police or
Fire62
Actual bargaining units
provided by the City for all
covered retirees
62 Fewer than 10% of retirees have missing Bargaining Unit, Fund or Department. Does not affect results, but does affect
internal cost allocations used by the City.
June 12, 2020 E-35
ACTUARIAL ASSUMPTIONS
June 30, 2017 Valuation June 30, 2019 Valuation
Retirees Missing
Department
Assumed to have the same
department as the prior
valuation
In prior valuation, liability
for retirees assumed to be
75% GF allocated
proportionately across all
Departments
Same
Future New
Participants
None – Closed Group Same
June 12, 2020 E-36
ACTUARIAL ASSUMPTIONS
June 30, 2017 Valuation June 30, 2019 Valuation
Sample Medical
Claims Costs
2020
Sample estimated monthly claims costs:
Bay Area – Non-Medicare Eligible
Kaiser (HMO) PERS Choice (PPO) PORAC
Age M F M F M F
55 $849 $988 $861 $1,001 $987 $1,154
60 1,071 1,122 1,105 1,149 1,256 1,317
65 1,214 1,215 1,264 1,254 1,429 1,431
70 1,292 1,287 1,351 1,334 1,525 1,519
75 1,358 1,353 1,423 1,405 1,605 1,599
80 1,427 1,422 1,499 1,480 1,689 1,682
85 1,560 1,554 1,645 1,624 1,851 1,843
Bay Area – Medicare Eligible
Kaiser (HMO) PERS Choice (PPO) PORAC
Age M F M F M F
65 $308 $309 $282 $344 $404 $489
70 328 327 307 376 439 533
75 345 344 322 394 461 560
80 362 361 337 413 483 588
85 396 395 368 451 527 642
June 12, 2020 E-37
RESULTS BY FUND
Actuarial Obligations – June 30, 2019
(Amounts in 000’s)
FUND AAL Assets63 UAAL
Airport $ 565 $ 277 $ 288
CIP 3,686 1,809 1,877
Elec64 27,327 13,411 13,916
Gas64 10,274 5,042 5,232
GF 162,240 79,616 82,624
ISF – Technology 4,231 2,076 2,155
ISF – Vehicle 1,900 932 968
ISF – Printing & Mailing 90 44 46
ISF – Workers Comp 110 54 56
PARKING 433 212 221
Refuse 4,591 2,253 2,338
Storm Drain 1,992 978 1,014
Water64 8,279 4,063 4,216
WWC64 3,629 1,781 1,848
WWT 12,122 5,949 6,173
Total 241,469 118,497 122,972
63 Assets allocated in proportion to AAL.
64 AAL for UTL employees allocated to Elec, Gas, Water, and WWC in proportion to each Fund’s AAL
June 12, 2020 E-38
RESULTS BY FUND
Actuarially Determined Contribution (ADC)
(Amounts in 000’s)
FUND 2020/21 2021/22
Airport $ 46 $ 48
CIP 292 302
Elec64 1,549 1,593
Gas64 662 700
GF 9,621 9,902
ISF – Technology 360 368
ISF – Vehicle 160 165
ISF – Printing & Mailing 3 3
ISF – Workers Comp 15 15
PARKING 59 60
Refuse 217 223
Storm Drain 124 132
Water64 493 508
WWC64 269 277
WWT 696 717
Total 14,566 15,013
June 12, 2020 E-39
RESULTS BY GF DEPARTMENT
Actuarial Obligations – June 30, 2019
(Amounts in 000’s)
GF Department AAL Assets65 UAAL
ASD $ 8,892 $ 4,363 $ 4,529
ATT 2,429 1,192 1,237
AUD 422 207 215
CLK 774 380 394
COU 1,208 593 615
CSD 16,209 7,955 8,254
DSD 2,431 1,193 1,238
FIR 48,185 23,647 24,538
HRD 2,803 1,375 1,428
LIB 6,224 3,054 3,170
MGR 2,431 1,193 1,238
PLA 6,537 3,208 3,329
POL 46,778 22,955 23,823
PWD 16,917 8,301 8,616
Total 162,240 79,616 82,624
65 Assets allocated in proportion to AAL.
June 12, 2020 E-40
RESULTS BY GF DEPARTMENT
Actuarially Determined Contribution (ADC)
(Amounts in 000’s)
GF Department 2020/21 2021/22
ASD $ 572 $ 589
ATT 147 152
AUD 35 36
CLK 45 46
COU 67 69
CSD 967 995
DSD 218 224
FIR 2,505 2,580
HRD 186 192
LIB 498 513
MGR 166 170
PLA 373 384
POL 2,881 2,964
PWD 961 988
Total 9,621 9,902
June 12, 2020 E-41
DEFINITIONS
Present Value of Benefits
June 12, 2020 E-42
DEFINITIONS
Actuarially
Determined
Contribution
(ADC)
Contribution for the current period including:
• Normal Cost
• Administrative expenses
• Amortization of:
Initial Unfunded AAL
AAL for plan, assumption, and method changes
Experience gains/losses (difference between expected and actual)
Contribution gains/losses (difference between ADC and actual)
ATTACHMENT C
Project Project Revenue Expense
Number Title Reappropriated from FY20 Reappropriated from FY20
AC-18000 Performing Arts Venues Seat Replacement $ - $ 400,000
AC-18001 JMZ Renovation $ - $ 1,905,753
AC-86017 Art In Public Spaces $ - $ 400,445
FD-14002 Fire Ringdown System Replacement $ 5,000 $ 16,000
FD-20000 Cardiac Monitor Replacement $ 7,000 $ 42,000
FD-20001 Self-Contained Breathing Apparatus (SCBA) Air Compressor
Replacement
$ 16,300 $ 86,000
OS-00002 Open Space Lakes And Pond Maintenance $ - $ 62,650
OS-09001 Off-Road Pathway Resurfacing And Repair $ - $ 10,000
PD-20000 Police Video Recording Systems Replacement $ - $ 102,000
PE-08001 Rinconada Park Improvements $ 1,999,529 $ 1,944,629
PE-09003 City Facility Parking Lot Maintenance $ - $ 378,741
PE-12011 Newell Road/San Francisquito Creek Bridge Replacement $ 500,000 $ 887,911
PE-13011 Charleston/Arastradero Corridor Project $ 1,303,710 $ 5,600,000
PE-14018 Baylands Boardwalk Improvements $ - $ 100,619
PE-15020 Civic Center Waterproofing Study and Repairs $ - $ 561,855
PE-17005 Boulware Park Improvements $ - $ 402,799
PE-17010 Civic Center Electrical Upgrade & EV Charger Installation $ - $ 618,800
PE-18002 High and Bryant Street Garages Waterproofing and Repairs $ - $ 116,546
PE-18004 Fire Station 4 Replacement $ - $ 500,000
PE-18006 Byxbee Park Completion $ - $ 221,146
PE-18016 Civic Center Fire Life Safety Upgrades $ - $ 324,956
PE-19000 City Hall Space Planning $ - $ 75,000
PE-19001 Water, Gas, Wastewater Office Remodel $ - $ 629,935
PE-19002 Animal Shelter Renovation $ - $ 530,357
PE-20001 City Bridge Improvements $ - $ 15,000
CITY OF PALO ALTO
DETAILS FOR REAPPROPRIATED FUNDS IN THE FY 2021 ADOPTED CAPITAL IMPROVEMENT PROGRAM
FY 2021 Funding
CAPITAL IMPROVEMENT FUND
Attachment C Page 1 of 6
ATTACHMENT C
Project Project Revenue Expense
Number Title Reappropriated from FY20 Reappropriated from FY20
CITY OF PALO ALTO
DETAILS FOR REAPPROPRIATED FUNDS IN THE FY 2021 ADOPTED CAPITAL IMPROVEMENT PROGRAM
FY 2021 Funding
PE-20002 City Facilities Assessment and Record Plan Management System $ - $ 150,000
PE-86070 Street Maintenance $ - $ 1,491,843
PF-01003 Building Systems Improvements $ - $ 69,983
PF-02022 Facility Interior Finishes Replacement $ - $ 213,886
PF-07011 Roth Building Maintenance $ - $ 29,073
PF-14003 University Avenue Parking Improvements $ - $ 345,100
PF-16006 Municipal Service Center Lighting, Mechanical, and Electrical
Improvements
$ 1,539,000 $ 5,496,632
PF-17000 Municipal Service Center A, B, & C Roof Replacement $ 541,500 $ 1,900,000
PF-93009 Americans With Disabilities Act Compliance $ - $ 186,626
PG-06001 Athletic Courts Resurfacing $ - $ 138,775
PG-06003 Benches, Signage, Walkways, Perimeter Landscaping, and Site
Amenities
$ - $ 77,719
PG-09002 Park and Open Space Emergency Repairs $ - $ 89,255
PG-13003 Golf Reconfiguration & Baylands Athletic Center Improvements $ - $ 200,000
PG-14000 Ramos Park Improvements $ - $ 209,000
PG-14002 Cameron Park Improvements $ - $ 200,000
PG-17000 Baylands Comprehensive Conservation Plan $ - $ 6,500
PG-18001 Dog Park Installation and Renovation $ 150,000 $ 150,000
PG-19000 Park Restroom Installation $ 350,000 $ 350,000
PL-00026 Safe Routes To School $ - $ 35,000
PL-04010 Bicycle and Pedestrian Transportation Plan Implementation $ - $ 1,273,595
PL-05030 Traffic Signal and Intelligent Transportation Systems $ - $ 868,455
PL-12000 Transportation and Parking Improvements $ - $ 53,842
PL-14000 Churchill Avenue Enhanced Bikeway $ - $ 2,875,866
PL-15002 Downtown Automated Parking Guidance Systems, Access Controls
& Revenue Collection Equip.
$ - $ 1,289,860
Attachment C Page 2 of 6
ATTACHMENT C
Project Project Revenue Expense
Number Title Reappropriated from FY20 Reappropriated from FY20
CITY OF PALO ALTO
DETAILS FOR REAPPROPRIATED FUNDS IN THE FY 2021 ADOPTED CAPITAL IMPROVEMENT PROGRAM
FY 2021 Funding
PL-15003 Parking District Implementation $ - $ 2,974
PL-16000 Quarry Road Improvements and Transit Center Access $ - $ 494,000
PL-16002 Parking Management and System Implementation $ - $ 513,000
PL-17001 Railroad Grade Separation and Safety Improvements $ - $ 3,065,425
PL-18000 El Camino Real Pedestrian Safety and Streetscape Project $ - $ 760,281
PL-20000 Churchill Avenue/Alma Street Railroad Crossing Safety
Improvements
$ - $ 100,000
PO-05054 Street Lights Improvements $ - $ 135,887
PO-11000 Sign Reflectivity Upgrade $ - $ 75,000
PO-11001 Thermoplastic Lane Marking and Striping $ - $ 50,000
PO-12001 Curb and Gutter Repairs $ - $ 13,753
PO-89003 Sidewalk Repairs $ - $ 59,163
$ 6,412,039 $ 38,903,635
CB-16002 Cubberley Roof Replacements $ - $ 143,042
CB-17001 Cubberley Repairs $ - $ 725,178
CB-17002 Cubberley Field Restroom $ - $ 79,684
CB-19001 Cubberley Building Management Systems $ - $ 30,000
$ - $ 977,904
EL-02011 Electric Utility Geographic Information System $ - $ 220,000
EL-06001 230 kV Electric Intertie $ - $ 177,481
EL-11003 Rebuild Underground District 15 $ - $ 50,000
EL-11010 Underground District 47-Middlefield, Homer, Webster, Addison $ - $ 120,000
TOTAL CAPITAL IMPROVEMENT FUND REAPPROPRIATED AMOUNTS
CUBBERLEY PROPERTY FUND
TOTAL CUBBERLEY PROPERTY FUND REAPPROPRIATED AMOUNTS
ELECTRIC FUND
Attachment C Page 3 of 6
ATTACHMENT C
Project Project Revenue Expense
Number Title Reappropriated from FY20 Reappropriated from FY20
CITY OF PALO ALTO
DETAILS FOR REAPPROPRIATED FUNDS IN THE FY 2021 ADOPTED CAPITAL IMPROVEMENT PROGRAM
FY 2021 Funding
EL-12001 Underground District 46 - Charleston/El Camino Real $ - $ 1,021,531
EL-14000 Coleridge/Cowper/Tennyson 4/12kV Conversion $ - $ 50,000
EL-14005 Reconfigure Quarry Feeders $ - $ 50,000
EL-16002 Capacitor Bank Installation $ - $ 300,000
EL-16003 Substation Physical Security $ - $ 415,852
EL-17005 Inter-substation Line Protection Relay $ - $ 190,429
EL-17007 Facility Relocation for Caltrain Modernization Project $ - $ 2,723,631
EL-19002 Colorado Substation Site Improvements $ - $ 330,000
EL-19004 Wood Pole Replacement $ - $ 1,475,000
TOTAL ELECTRIC FUND REAPPROPRIATED AMOUNTS $ - $ 7,123,924
FO-16000 Fiber Optics Network - System Rebuild $ - $ 775,000
TOTAL FIBER FUND REAPPROPRIATED AMOUNTS $ - $ 775,000
GS-13001 Gas Main Replacement - Project 23 $ - $ 620,046
TOTAL GAS FUND REAPPROPRIATED AMOUNTS $ - $ 620,046
SD-06101 Storm Drainage System Replacement And Rehabilitation $ - $ 1,822,475
SD-23000 West Bayshore Road Trunk Line Improvements $ - $ 5,000
TOTAL STORMWATER MANAGEMENT FUND REAPPROPRIATED AMOUNTS $ - $ 1,827,475
FIBER FUND
GAS FUND
STORMWATER MANAGEMENT FUND
Attachment C Page 4 of 6
ATTACHMENT C
Project Project Revenue Expense
Number Title Reappropriated from FY20 Reappropriated from FY20
CITY OF PALO ALTO
DETAILS FOR REAPPROPRIATED FUNDS IN THE FY 2021 ADOPTED CAPITAL IMPROVEMENT PROGRAM
FY 2021 Funding
TE-05000 Radio Infrastructure Replacement $ - $ 199,137
TE-12001 Development Center Blueprint Technology Enhancements $ - $ 452,600
TE-13004 Infrastructure Management System $ - $ 46,800
TE-19000 Enterprise Resource Planning Upgrade $ - $ 2,029,000
$ - $ 2,727,537
VR-18000 Scheduled Vehicle and Equipment Replacement - Fiscal Year 2018 $ - $ 630,000
VR-19000 Scheduled Vehicle and Equipment Replacement - Fiscal Year 2019 $ - $ 1,338,000
VR-20000 Scheduled Vehicle and Equipment Replacement - Fiscal Year 2020 $ - $ 2,268,000
$ - $ 4,236,000
WC-15001
Wastewater Collection System Rehabilitation/Augmentation
Project 28 $ - $ 500,000
WC-16001
Wastewater Collection System Rehabilitation/Augmentation
Project 29 $ - $ 2,126,424
WC-17001
Wastewater Collection System Rehabilitation/Augmentation
Project 30 $ - $ 221,000
$ - $ 2,847,424
VEHICLE REPLACEMENT FUND
TOTAL VEHICLE REPLACEMENT FUND REAPPROPRIATED AMOUNTS
WASTEWATER COLLECTION FUND
TOTAL WASTEWATER COLLECTION FUND REAPPROPRIATED AMOUNTS
TOTAL TECHNOLOGY FUND REAPPROPRIATED AMOUNTS
TECHNOLOGY FUND
Attachment C Page 5 of 6
ATTACHMENT C
Project Project Revenue Expense
Number Title Reappropriated from FY20 Reappropriated from FY20
CITY OF PALO ALTO
DETAILS FOR REAPPROPRIATED FUNDS IN THE FY 2021 ADOPTED CAPITAL IMPROVEMENT PROGRAM
FY 2021 Funding
WQ-14002 New Laboratory And Environmental Services Building $ 1,910,000 $ 1,333,460
WQ-14003 Primary Sedimentation Tank Rehabilitation $ 8,302,000 $ 8,148,800
WQ-19000 Outfall Line Construction $ 3,850,000 $ 3,850,000
WQ-19001 Secondary Treatment Upgrades $ 2,300,000 $ 838,300
WQ-19002 Plant Repair, Retrofit, and Equipment Replacement $ - $ 3,937,834
WQ-19003 Advanced Water Purification Facility $ 3,000,000 $ 448,000
$ 19,362,000 $ 18,556,394
WS-02014 Water, Gas, Wastewater Utility GIS Data $ - $ 436,000
WS-07000 Water Regulation Station Improvements $ - $ 209,000
WS-07001 Water Recycling Facilities $ - $ 391,020
WS-09000 Water Tank Seismic Upgrade and Rehabilitation $ - $ 5,093,000
WS-13001 Water Main Replacement - Project 27 $ - $ 2,500,000
WS-14001 Water Main Replacement - Project 28 $ - $ 585,107
WS-19000 Mayfield Reservoir Subgrade and Venting Repair $ - $ 184,879
$ - $ 9,399,006
$ 25,774,039 $ 87,994,345
WATER FUND
TOTAL WATER FUND REAPPROPRIATED AMOUNTS
TOTAL ALL FUNDS
WASTEWATER TREATMENT FUND
TOTAL WASTEWATER TREATMENT FUND REAPPROPRIATED AMOUNTS
Attachment C Page 6 of 6
NOT YET ADOPTED
1
20200507cab027001
Ordinance No. ____
Ordinance of the Council of the City of Palo Alto Amending
Section 2.04.360 (Salary of council members) of the Palo Alto Municipal
Code to Provide Optional Salary Waiver
The Council of the City of Palo Alto ORDAINS as follows:
SECTION 1. Findings and Declarations. The City Council finds and declares as follows:
A. Article III, Section 17 of the Charter of the City of Palo Alto provides that compensation
may be paid to council members in amounts not to exceed those provided by general law.
B. Council member salaries were last set in 2015 by Ordinance No. 5304, mandating a
salary of one thousand dollars ($1,000) per month.
C. General law permits council members to voluntarily waive part or all of their permitted
compensation. Palo Alto does not currently provide a salary waiver option for council
members.
D. The proposed amendment would clarify that council members may voluntarily waive
part or all of their salary, with no change to the amount of salary authorized for council
members.
SECTION 2. Section 2.04.360 (Salary of council members) of Chapter 2.04 (Council
Organization and Procedure) of Title 2 (Administrative Code) of the Palo Alto Municipal Code is
hereby amended to read as follows:
“Section 2.04.360 Salary of council members
(a) The salary of the council members shall be $600.00 per month. Effective January 1,
2017, the salary of the council members shall be $1,000 per month.
(b) A city council member may waive any or all of the compensation permitted by this
section.”
SECTION 3. If any section, subsection, clause or phrase of this Ordinance is for any reason
held to be invalid, such decision shall not affect the validity of the remaining portion or sections
of the Ordinance. The Council hereby declares that it should have adopted the Ordinance and
each section, subsection, sentence, clause or phrase thereof irrespective of the fact that any one
or more sections, subsections, sentences, clauses or phrases be declared invalid.
Attachment E
NOT YET ADOPTED
2
20200507cab027001
SECTION 4. This ordinance shall be effective on the thirty‐first day after the date of
its adoption.
SECTION 5. The Council of the City of Palo Alto hereby finds that this is not a Project
under the California Environmental Quality Act pursuant to Section 15378 of the CEQA
Guidelines because it can be seen with certainty that there is no possibility that the Ordinance
will have a significant effect on the environment.
INTRODUCED:
PASSED:
AYES:
NOES:
ABSENT:
ABSTENTIONS:
ATTEST:
____________________________ ____________________________
City Clerk Mayor
APPROVED AS TO FORM:
_____________________________ _______________________________
Deputy City Attorney City Manager
_______________________________
Director of Administrative Services
Attachment E