Fiscal Year 2023-24
Adopted Budget
COUNTY EXECUTIVE’S OFFICE
December 1, 2023
PRESENTED BY:
Michael P. Callagy
County Executive Officer
COUNTY OF SAN MATEO
FY 2023-24 ADOPTED BUDGET
ROBERTO MANCHIA
Chief Financial Officer
HEATHER LEDESMA
Principal Management Analyst
PANIZ AMIRNASIRI
Senior Management Analyst
MISTY HOMMERDING
Senior Management Analyst
MANAGEMENT ANALYSTS
John Allan
Saba Bokharey
Helen Lei
Andrew Loke
John Ridener
Josefina Rubio
Vanessa Washington
RECOMMENDED BY:
MICHAEL BOLANDER
Principal Management Analyst
Michael Leach
Financial Services Manager I
ACCOUNTING STAFF:
PREPARED BY:
CONTROLLER’S OFFICE
FISCAL OFFICER COMMITTEE
SPECIAL THANKS TO:
MICHAEL P. CALLAGY
COUNTY EXECUTIVE OFFICER
ILIANA RODRIGUEZ
ASSISTANT COUNTY EXECUTIVE
JUSTIN MATES
DEPUTY COUNTY EXECUTIVE
ADAM ELY
DEPUTY COUNTY EXECUTIVE
JOY LIMIN
Senior Accountant
GENEVIEVE GONZALEZ
Senior Accountant
COUNTY EXECUTIVE’S OFFICE OF BUDGET, POLICY,
& PERFORMANCE
ANALYST DEPARTMENT ASSIGNMENTS
HEATHER LEDESMA
MEASURE K
R
EVENUE SERVICES
CORONER’S OFFICE
COOP
PRIVATE DEFENDER PROGRAM
PANIZ AMIRNASIRI
BUDGET
COUNTY LIBRARY
DEPARTMENT OF CHILD SUPPORT SERVICES
TREASURER – TAX COLLECTOR
MISTY HOMMERDING
BUDGET
DEPARTMENT OF HOUSING
REAL PROPERTY SERVICES
COUNTY ATTORNEY
MICHAEL BOLANDER
FISCAL OFFICER FOR:
BOS / CEO / OOS
NON-DEPARTMENTAL SERVICES
MICHAEL LEACH
FISCAL OFFICER FOR:
BOS / CEO / OOS
JOHN ALLAN
HUMAN SERVICES AGENCY
PARKS DEPARTMENT
AGRICULTURE, WEIGHTS AND MEASURES
DEPARTMENT OF EMERGENCY MANAGEMENT
CAPITAL PROJECTS
SABA BOKHAREY
LAFCO
COUNTY SUPPORT OF THE COURTS
POSITION RECONCILIATION
HELEN LEI
SHERIFF
DISTRICT ATTORNEY’S OFFICE
CORONER’S OFFICE
OFFICE OF SUSTAINABILITY
PRIVATE DEFENDER PROGRAM
CHILDREN’S BUDGET
ANDREW LOKE
ASSESSOR - COUNTY CLERK - RECORDER - ELECTIONS
COUNTY EXECUTIVE’S OFFICE
HUMAN RESOURCES DEPARTMENT
PLANNING AND BUILDING DEPARTMENT
COUNTY FIRE
PROJECT DEVELOPMENT UNIT ADMINISTRATION
JOHN RIDENER
DEPARTMENT OF PUBLIC WORKS
PROJECT DEVELOPMENT UNIT
COUNTY ONE-TIME EXPENSE FUND
OTHER CAPITAL CONSTRUCTION FUND (PDU)
CAPITAL PROJECTS FIVE-YEAR PLAN
JOSEFINA RUBIO
COUNTY HEALTH
FIRST FIVE
BOARD OF SUPERVISORS
POSITION RECONCILIATION
CHILDREN’S BUDGET
VANESSA WASHINGTON
CONTROLLER’S OFFICE
INFORMATION SERVICES DEPARTMENT
PUBLIC SAFETY COMMUNICATIONS/ MESSAGE
SWITCH
PROBATION
GRAND JURY
RETIREMENT OFFICE (SAMCERA)
CRIMINAL JUSTICE FUND
COURTHOUSE CONSTRUCTION FUND
Table of Contents
Board Memo ................................................................................................................... 1
Resolution Adopting the Budget and Making Appropriations Therefore
Resolution Adopting the Budget as to Means of Financing
Resolution Establishing the Appropriation Limit for the County
Resolution Authorizing an Amendment to the Master Salary Resolution
Attachment A – County Summary ...................................................................................A-1
Attachment B – Budget Unit Summaries.........................................................................B-1
Attachment C – Measure K Funded Initiatives................................................................C-1
Attachment D – Controller’s Schedules...........................................................................D-1
Attachment E – Glossary of Budget and Fund Terms....................................................E-1
RESOLUTION NO. 079926
BOARD OF SUPERVISORS, COUNTY OF SAN MATEO, STATE OF CALIFORNIA
* * * * * * * *
RESOLUTION ADOPTING THE REVISED BUDGET OF THE COUNTY OF SAN MATEO
AS TO EXPENDITURES FOR FISCAL YEAR 2023-24 AND MAKING
APPROPRIATIONS THEREFORE
_________________________________________________________________
RESOLVED, by the Board of Supervisors of the County of San Mateo, State of
California, that
WHEREAS, this Board has, pursuant to law, held its hearing on the budget of the
County of San Mateo as to expenditures for the fiscal year 2023-24, and there being no
additional requests or applications on file with the Board for further hearing on the said
budget; and
WHEREAS, Government Code Section 29088 requires this Board to adopt the budget
for the County of San Mateo for fiscal year 2023-24 by resolution no later than October 2,
2023.
NOW, THEREFORE, IT IS HEREBY DETERMINED AND ORDERED AS FOLLOWS:
1. The Board of Supervisors of the County of San Mateo does hereby adopt the
budget of the County of San Mateo for the fiscal year 2023-24 as to the
expenditures program as now determined and hereinafter specified under the
general classes of salaries and employee benefits, services and supplies, other
charges, fixed assets, other financing uses and expenditures, transfers and
reimbursements.
2. The hereinafter specified proposed expenditures are appropriated to the
several offices, departments, services, institutions, and districts for the fiscal
year 2023-24.
3. Revenues classified as tax proceeds received during the fiscal year in excess
of that amount budgeted in conformance with California Constitution Article
XIIIB shall be deemed appropriated to Contingencies at the end of the fiscal
year.
4. The Clerk of the Board of Supervisors shall forward certified copies of this
Resolution to the County Controller, who is hereby authorized and directed to
open books of the account for the fiscal year 2023-24, setting forth each of said
appropriation accounts with the various departments and districts whose affairs
and funds are under supervision and control of the Board of Supervisors, and
to allow requisition against the same, commencing July 1, 2023.
5. The hereinafter specified expenditures, by general classes as set forth therein,
are detailed in the Recommended Budget which was approved on June 28,
2023 and the Budget adopted herein.
* * * * * * *
RESOLUTION NUMBER: 079926
Regularly passed and adopted this 26
th
day of September, 2023
AYES and in favor of said resolution:
Supervisors: DAVE PINE
NOELIA CORZO
RAY MUELLER
WARREN SLOCUM
DAVID J. CANEPA
NOES and against said resolution:
Supervisors: NONE
President, Board of Supervisors
County of San Mateo
State of California
Certificate of Delivery
I certify that a copy of the original resolution filed in the Office of the Clerk of the Board of
Supervisors of San Mateo County has been delivered to the President of the Board of Supervisors.
Assistant Clerk of the Board of Supervisors
RESOLUTION NO. 079927
BOARD OF SUPERVISORS, COUNTY OF SAN MATEO, STATE OF CALIFORNIA
* * * * * * *
RESOLUTION ADOPTING THE REVISED BUDGET OF THE COUNTY OF SAN
MATEO AS TO THE MEANS OF FINANCING FOR FISCAL YEAR 2023-24
RESOLVED, by the Board of Supervisors of the County of San Mateo, State of
California, that
WHEREAS, that pursuant to the law in such cases made and provided, the
Board of Supervisors of the County of San Mateo, State of California, does hereby
adopt the summarization of the Budget by funds and the means of financing and the
estimated revenue accruals including taxes to be collected on the current year secured
tax roll for the fiscal year 2023-24, as set forth in the Recommended Budget approved
on June 28, 2023 and the Budget adopted on September 26, 2023 and summarized
herein.
NOW, THEREFORE, IT IS HEREBY DETERMINED AND ORDERED, that the
County Controller shall set forth and tabulate on the budget forms prescribed by the
State Controller, State Schedules 1 through 15. Upon finalization by the County
Controller, these schedules will be included in the Adopted Budget book for the fiscal
year 2023-24.
* * * * * * * *
RESOLUTION NUMBER: 079927
Regularly passed and adopted this 26
th
day of September, 2023
AYES and in favor of said resolution:
Supervisors: DAVE PINE
NOELIA CORZO
RAY MUELLER
WARREN SLOCUM
DAVID J. CANEPA
NOES and against said resolution:
Supervisors: NONE
President, Board of Supervisors
County of San Mateo
State of California
Certificate of Delivery
I certify that a copy of the original resolution filed in the Office of the Clerk of the Board of
Supervisors of San Mateo County has been delivered to the President of the Board of Supervisors.
Assistant Clerk of the Board of Supervisors
RESOLUTION NO. 079928
BOARD OF SUPERVISORS, COUNTY OF SAN MATEO, STATE OF CALIFORNIA
* * * * * * * *
RESOLUTION ESTABLISHING THE APPROPRIATION LIMIT FOR THE COUNTY OF
SAN MATEO FOR FISCAL YEAR 2023-24
_________________________________________________________________
RESOLVED, by the Board of Supervisors of the County of San Mateo, State of
California, that
WHEREAS, on November 6, 1979, California voters passed Proposition 4, an
initiative to restrict government spending by establishing limits on the annual
appropriations of local agencies; and
WHEREAS, Proposition 4 added Article XIIIB to the California State Constitution,
and the Legislature thereafter enacted Division 9 to Title I of the Government Code, which
prescribes procedures to be used in implementing Article XIIIB; and
WHEREAS, Article XIIIB of the California Constitution was later amended by
Proposition 111; and
WHEREAS, Government Code Section 7910 requires each local jurisdiction to
annually establish by resolution its appropriation limit for the following fiscal year; and
WHEREAS, pursuant to section 8 of Article XIIIB of the California Constitution and
Government Code section 7902, a local jurisdiction’s appropriations limit for a given fiscal
year is determined by multiplying the jurisdiction’s base year value, based on the
appropriations limit for the prior year, by two key factors: the change in the cost of living
and the change in population for the jurisdiction as measured from the preceding year;
and
WHEREAS, each year a local jurisdiction may select the higher of two methods for
determining the change of cost of living factor for purposes of calculating the jurisdiction’s
appropriations limit: (A) the percentage change in California per capita personal income
from the preceding year, as provided by the State Department of Finance (“Per Capita
Personal Income Factor”); or (B) the percentage change in the local assessment roll from
the preceding year for the jurisdiction due to the addition of local nonresidential new
construction (“Local Assessment Roll Factor”); and
WHEREAS, the County of San Mateo as a local region has experienced historic
economic growth in recent years, as reflected in part by record high secured roll values;
and
WHEREAS, although prior to the 2019-20 fiscal year, the County of San Mateo had
historically employed the Per Capita Personal Income Factor to calculate its
appropriations limit, a review of local assessment data in recent years showed that the
Local Assessment Roll Factor indicates a larger increase in the cost of living than the Per
Capita Personal Income Factor in all but one year since and including Fiscal Year 2011-
2012; and
WHEREAS, the Board finds that, to better reflect the increase in the cost of living
experienced in the County of San Mateo as a region, it is appropriate to employ the higher
of the Local Assessment Roll Factor or the Per Capita Income Factor for purposes of
calculating the County’s appropriations limit; and
WHEREAS, in view of the foregoing, this Board determines that the higher of the
Local Assessment Roll Factor or Per Capita Personal Income Factor shall be employed
for each fiscal year from 2011-2012 through 2022-2023 for purposes of determining the
base year value used to calculate the appropriations limit for Fiscal Year 2023-2024; and
WHEREAS, the Board elects to employ the Local Assessment Roll Factor in
calculating the appropriations limit for the 2023-24 fiscal year; and
WHEREAS, employing the Local Assessment Roll Factor in calculating the
appropriations limit for the 2023-24 fiscal year results in an appropriation limit of
$1,735,750,257 for the County of San Mateo and certain special districts governed by the
San Mateo County Board of Supervisors.
NOW, THEREFORE, IT IS HEREBY DETERMINED AND ORDERED, by the Board
of Supervisors that, utilizing the Increase in Local Assessment Roll Factor, the
Appropriation Limit for the County of San Mateo and certain special districts governed by
the Board of Supervisors for the 2023-24 fiscal year shall be $1,735,750,257.
* * * * * * *
RESOLUTION NUMBER: 079928
Regularly passed and adopted this 26
th
day of September, 2023
AYES and in favor of said resolution:
Supervisors: DAVE PINE
NOELIA CORZO
RAY MUELLER
WARREN SLOCUM
DAVID J. CANEPA
NOES and against said resolution:
Supervisors: NONE
President, Board of Supervisors
County of San Mateo
State of California
Certificate of Delivery
I certify that a copy of the original resolution filed in the Office of the Clerk of the Board of
Supervisors of San Mateo County has been delivered to the President of the Board of Supervisors.
Assistant Clerk of the Board of Supervisors
RESOLUTION NO. 079929
BOARD OF SUPERVISORS, COUNTY OF SAN MATEO, STATE OF CALIFORNIA
* * * * * *
RESOLUTION AUTHORIZING AN AMENDMENT TO MASTER SALARY
RESOLUTION 079812 AS PER FY 2023-2024 ADOPTED BUDGET
______________________________________________________________
RESOLVED, by the Board of Supervisors of the County of San Mateo, State of
California, that
WHEREAS, section 206a(4) of the San Mateo County Charter authorizes the
Board of Supervisors to establish the number of all appointed officers and employees;
and
WHEREAS, sections 206a(5) and 508 of the San Mateo County Charter
authorize the Board of Supervisors to establish by ordinance or resolution the
compensation and benefits of County officers and employees; and
WHEREAS, San Mateo County Ordinance No. 073703 ordered that henceforth
the number of County appointed officers and employees and their compensation and
benefits shall be established by resolution of the Board of Supervisors; and
WHEREAS, on July 11, 2023, the Board passed a resolution entitled “Master
Salary Resolution for FY 23-24 Specifying the Number of and Providing Compensation
and Benefits for Persons Employed by the County of San Mateo, Setting Appropriate
Rules and Regulations and Repealing all Inconsistent Resolutions,” bearing Resolution
No. 079812 (“Master Salary Resolution”); and,
WHEREAS, the Board desires to make certain adjustments to the Master
Salary Resolution to reflect changes in connection with the FY 22-23 budget process;
NOW THEREFORE, IT IS HEREBY ORDERED that the Board of Supervisors
authorizes an amendment to Master Salary Resolution 079812 as follows:
SECTION 1: Part 14 of the Master Salary Resolution is amended as indicated:
12000 COUNTY EXECUTIVE’S OFFICE/CLERK OF THE BOARD
1. Item G226S, Community Program Specialist Series is decreased by 1 position
for a new total of 0 positions.
2. Item G228, Senior Community Program Specialist is increased by 1 position for a
new total of 1 position.
3. Item E003, Administrative Secretary III-Confidential is increased by 1 position for
a new total of 1 position.
4. Item D182S, Management Analyst Series is increased by 2 positions for a new
total of 15 positions.
5. Item D131, Program Services Manager I is increased by 1 position for a new total
of 2 positions.
6. Item G243S, Program Coordinator Series is increased by 1 position for a new
total of 1 position.
7. Item D180, Principal Management Analyst is increased by 1 position for a new
total of 5 positions.
12400 PUBLIC SAFETY COMMUNICATIONS
1. Item D182S, Management Analyst Series is increased by 2 positions for a new
total of 2 positions.
2. Item D110, Information Technology Manager is increased by 1 position for a new
total of 1 position.
13000 ASSESSOR-COUNTY CLERK-RECORDER-ELECTIONS
1. Item N041, Graphics Specialist is increased by 1 position for a new total of 1
position.
2. Item E337, Office Specialist is increased by 2 positions for a new total of 2
positions.
3. Item E323, Assessor Recorder Technician III is increased by 3 positions for a
new total of 30 positions.
14000 CONTROLLER’S OFFICE
1. Item E093, Senior Internal Auditor is increased by 1 position for a new total of 5
positions.
2. Item E095S, Internal Auditor Series is increased by 1 position for a new total of 3
positions.
30000 SHERIFF’S OFFICE
1. Item V231, Senior Information Technology Technician is decreased by 2
positions for a new total of 1 position.
2. Item E350, Fiscal Office Specialist is increased by 1 position for a new total of 8
positions.
3. Item V260S, IS Support Series (IS Client Systems Specialist) is increased by 3
positions for a new total of 3 positions.
4. Item E091, Administrative Assistant II is decreased by 1 position for a new total
of 5 positions.
5. Item D182S, Management Analyst Series is increased by 1 position for a new
total of 13 positions.
6. Item E375, Legal Office Specialist is increased by 1 position for a new total of 41
positions.
7. Item E337, Office Specialist is increased by 1 position for a new total of 2
positions.
8. Item T074S, Community Services Officer Series is increased by 2 positions for a
new total of 21 positions.
9. Item E406S, Storekeeper Series is increased by 1 position for a new total of 3
positions.
10. Item G112S, Community Worker Series is increased by 2 positions for a new
total of 2 positions.
32000 PROBATION DEPARTMENT
1. Item C001S, Deputy Probation Officer Series is decreased by 20 positions for a
new total of 98 positions.
2. Item C005S, Group Supervisor Series is decreased by 7 positions for a new total
of 53 positions.
33000 CORONER’S OFFICE
1. Item H131, Deputy Coroner is increased by 1 position for a new total of 8
positions.
2. Item T070, Forensic Autopsy Technician is increased by 1 position for a new total
of 3 positions.
38000 PLANNING AND BUILDING
1. Item V054S, GIS Technician Series is decreased by 1 position for a new total of
0 positions.
2. Item E368, Public Services Specialist is increased by 1 position for a new total of
2 positions.
3. Item J057S, Building Inspector Series is decreased by 1 position for a new total
of 4 positions.
4. Item J069S, Building Plans Examiner Series is increased by 1 for a new total of 1
position.
39000 PARKS DEPARTMENT
1. Item L040S, Park Ranger Series is increased by 5 positions for a new total of 36
positions.
2. Item L039, Park Ranger III is increased by 2 positions for a new total of 19
positions.
3. Item E334S, Office Assistant Series is increased by 1 position for a new total of 1
position.
4. Item E029, Administrative Assistant I is increased by 1 position for a new total of
1 position.
5. Item J084S, Natural Resource Specialist Series is increased by 1 position for a
new total of 3 positions.
43000 DEPARTMENT OF EMERGENCY MANAGEMENT
1. Item Q002, Department of Emergency Management Coordinator is increased by
2 positions for a new total of 6 positions.
45100 PUBLIC WORKS ADMINISTRATION
1. Item V230, Information Technology Technician is increased by 1 position for a
new total of 2 positions.
47300 PUBLIC WORKS - FACILITIES SERVICES
1. Item T060, Supervising Custodian is increased by 1 position for a new total of 3
positions.
2. Item T075, Custodian is increased by 3 positions for a new total of 26 positions.
3. Item T064S, Utility Worker Series is increased by 1 position for a new total of 11
positions.
4. Item L005, Lead Gardener is increased by 1 position for a new total of 1 position.
5. Item T030, Carpenter/Mill Cabinet Worker is increased by 1 position for a new
total of 7 positions.
6. Item T041S, Stationary Engineer Series is increased by 2 positions for a new
total of 38 positions.
48500 PUBLIC WORKS - AIRPORTS
1. Item M003, Airport Operations Specialist Series is increased by 1 position for a
new total of 6 positions.
2. Item M001, Airport Operations Supervisor is increased by 1 position for a new
total of 1 position.
3. Item E091, Administrative Assistant II is increased by 1 position for a new total of
1 position.
63000 CORRECTIONAL HEALTH SERVICES
1. Item F009, Nurse Practitioner is increased by 1 position for a new total of 4
positions.
66000 SAN MATEO MEDICAL CENTER
1. Item F127, Supervising Physician is decreased by 1 for a new total of 14
positions.
2. Item D033, Health Services Manager II is increased by 1 position for a new total
of 2 positions.
3. Item E346S, Fiscal Office Assistant Series is decreased by 1 position for a new
total of 2 positions.
4. Item E350, Fiscal Office Specialist is increased by 1 position for a new total of 2
positions.
70000 HUMAN SERVICES AGENCY
1. Item D091, Human Services Manager II is increased by 2 positions for a new
total of 12 positions.
2. Item E030S, Accountant Series is increased by 1 position for a new total of 14
positions.
3. Item E368, Public Service Specialist is increased by 5 positions for a new total of
25 positions.
4. Item B183S, Community Worker-Unclassified Series is decreased by 1 position
for a new total of 0 positions.
5. Item G112S, Community Worker Series is increased by 1 position for a new total
of 21 positions.
6. Item G098S, Social Worker/Children’s Services Social Worker Series is
decreased by 1 position for a new total of 95 positions.
7. Item G040S, Mental Health Case Worker Series (Psychiatric Social Worker
Series) is increased by 1 position for a new total of 20 positions.
8. Item F041S, Rehabilitation Production Supervisor Series is increased by 2
positions for a new total of 8 positions.
9. Item G069, Benefits Analyst III is decreased by 5 positions for a new total of 49
positions.
10. Item G071S, Benefits Analyst Series is decreased by 2 positions for a new total
of 187 positions.
11. Item G221, Human Services Program Policy Analyst is increased by 1 position
for a new total of 13 positions.
12. Item G074S, Overpayments and Collections Analyst Series is increased by 6
positions for a new total 6 positions.
13. Item G232, Human Services Supervisor-Exempt is decreased by 1 position for a
new total 35 positions.
14. Item G073, Overpayments and Collections Analyst III is increased by 1 position
for a new total 5 positions.
SECTION 2: Effective Date
1. All changes are effective on the first pay period following adoption.
* * * * * *
RESOLUTION NUMBER: 079929
Regularly passed and adopted this 26
th
day of September, 2023
AYES and in favor of said resolution:
Supervisors: DAVE PINE
NOELIA CORZO
RAY MUELLER
WARREN SLOCUM
DAVID J. CANEPA
NOES and against said resolution:
Supervisors: NONE
President, Board of Supervisors
County of San Mateo
State of California
Certificate of Delivery
I certify that a copy of the original resolution filed in the Office of the Clerk of the Board of
Supervisors of San Mateo County has been delivered to the President of the Board of Supervisors.
Assistant Clerk of the Board of Supervisors
Attachment A
COUNTY SUMMARY
A-1
County Organization Chart County of San Mateo
County Summaries FY 2023-24 Adopted Budget
County Organization Chart
A-2
County of San Mateo County Fund Structure
FY 2023-24 Adopted Budget County Summaries
County Fund Structure
A-3
Fund Descriptions County of San Mateo
County Summaries FY 2023-24 Adopted Budget
Fund Descriptions
Proprietary Funds
Enterprise Funds
Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private
business enterprises, where the intent of the governing body is to have the costs of providing goods or services
(including depreciation and amortization) to the general public be financed primarily through user charges on a
continuing basis or where the County has decided that periodic determination of revenues earned, expenses
incurred, and/or net income is appropriate for capital maintenance, public policy, management control,
accountability, or other purposes.
Coyote Point Marina Fund provides and maintains a fully utilized recreational facility for the boating public.
Revenues are collected from berth and facility rentals and interest earnings.
County Airports Fund was established to provide for operations and maintenance of the San Carlos and Half Moon
Bay aviation facilities. Revenues are derived from facility rental fees and federal aid.
San Mateo Medical Center (SMMC) Fund accounts for the hospital and clinical services provided to county
residents. SMMC’s revenues are principally fees for patient services, payments from federal and state programs
such as Medicare, Medi-Cal, Interfund Revenue, realignment revenues, and subsidies from the General Fund.
Housing Authority Trust Fund is not maintained by the County, but financial information from the Fund has been
entered into the County’s budget system so that the Department of Housing’s budget displays the Department’s
total costs of providing housing services. The Housing Authority is a separate legal entity under state law and is
administered by the Board of Supervisors as the Housing Authority Board of Commissioners. Funding is primarily
provided by the U.S. Department of Housing (HUD) and tenants.
Internal Service Funds
Internal Service Funds are used to account for the financing of goods and services provided by one department to
other departments on a cost reimbursement basis.
Motor Pool Fund provides vehicle and equipment acquisition, replacement, maintenance, repair, and fuel services
to all County agencies. Full service repair facilities are operated in Belmont and Redwood City.
Tower Road Construction Fund provides quality, cost-effective maintenance, repair, and renovation of County
facilities to ensure a safe, accessible, efficient, and attractive environment for the public and all County employees.
This unit also offers remodeling and craft services beyond the scope of building maintenance to County and other
government agencies, as well as capital project management, support, and maintenance services to the lighting
districts on a fee for service basis.
Fiduciary Funds
Non-County Funds
San Mateo County Employees’ Retirement Association (SamCERA) Pension Fund, under the control of the Board
of Retirement, accumulates contributions from the County, its employees, and other participating employers, as well
as earnings from investments. Disbursements are made for administrative expenses as well as retirement,
A-4
County of San Mateo Fund Descriptions
FY 2023-24 Recommended Budget County Summaries
disability, and death benefits based on a defined benefit formula. This Fund includes all assets of the San Mateo
County Employees’ Retirement Association. All assets of SamCERA are held in this fund.
Non-County Agency Funds
County Library Fund is governed by the Board of the San Mateo Joint Powers Authority (JPA). The Board has twelve
members, one representative from each of the eleven cities and one from the County Board of Supervisors. The JPA
is primarily financed by property taxes and provides library services to eleven cities and all the unincorporated areas
of the county.
First 5 San Mateo County (First 5) Fund was established in March 1999 under the authority of the California
Children and Families First Act of 1998 and is used to administer receipts and disbursements of California Children
and Families First 5 allocations and appropriations, including administrative and overhead costs of the Commission
and staff.
San Mateo Local Agency Formation Commission (LAFCo) is a state-mandated, independent agency with countywide
jurisdiction over changes in organization and boundaries of the 20 cities, 22 independent special districts, and many
of the 33 county-governed special districts, including annexations, detachments, incorporations and formations.
LAFCo is governed by a seven-member commission consisting of County Supervisors, city council members, special
district members, and members of the public. LAFCo is funded by application fees and membership contributions
from the County, cities, and special districts.
Governmental Funds
Special District Funds
Special District Funds are used to account for property tax revenues and user fees restricted by law to only support
specified government services to the districts from which tax revenues and fees are derived.
County Service Areas Funds account for special district funds that provide refuse disposal, water, and lighting
maintenance services to specific areas in the county. Revenues are derived from user charges and property taxes.
Sewer and Sanitation Fund accounts for special district funds that support construction and maintenance of reliable
sanitary sewer systems, providing sensitive sewage treatment and disposal to sewer and sanitary districts within
the county. Revenues are derived from user charges and property taxes.
Flood Control Zone Fund accounts for special district funds that support various flood control projects within the
flood control districts. This fund is financed through property taxes, certificates of participation, and state and federal
grants.
Lighting Districts Fund accounts for special district funds that enhance public safety by providing adequate lighting
systems to street lighting districts within the county. Property taxes are the primary source of revenue.
Other Special District Funds include Landscape Maintenance Fund and Drainage District Fund.
Special Revenue Funds
Special Revenue Funds are used to account for revenues that are restricted by law or administrative action and
expenditures for specified purposes.
A-5
Fund Descriptions County of San Mateo
County Summaries FY 2023-24 Adopted Budget
Emergency Medical Services Fund was established under Senate Bill 12/612 to provide financial assistance for
individuals. This fund is financed by a special assessment imposed on court fines, forfeitures, and traffic school
fees, and used to pay physicians for uncompensated emergency care and hospitals providing disproportionate
emergency and trauma care.
IHSS Public Authority Fund provides for consumer assistance in finding qualified In-Home Supportive Services
(IHSS) personnel, and training as well as support for providers and recipients of IHSS via the maintenance of a
registry and referral system. This fund is primarily financed by state grants.
Structural Fire Protection Fund provides for fire protection services to both cities and unincorporated areas in the
county. Revenues are derived from property taxes on all parcels within the County’s fire protection districts.
Road Fund provides for planning, design, construction, maintenance, and administration of the County’s
transportation activities. Revenues come from the County’s share of state highway user taxes and federal grants.
County Half-Cent Transportation Fund accounts for a half-cent sales tax approved by the voters of San Mateo
County in 1988. This fund is restricted for transportation programs sponsored by other County departments and
outside agencies.
Road Improvement Fund accounts for mitigation fees imposed on building permits to finance road improvements in
the County.
Solid Waste Fund previously accounted for revenues derived from the management and operation of the Ox
Mountain landfill. Tipping fee revenues from an expired agreement with the landfill operator have been replaced
with a newly implemented AB 939 Waste Diversion Fee, which will be accounted for in the Waste Management
Fund.
Waste Management Fund accounts for revenues from AB 939 Waste Diversion Fee. The new AB 939 Fee, which is
derived from landfill disposal in the unincorporated lands of the County, will be used to prepare and implement a
countywide integrated waste management plan. This Fee will also fund eligible waste management and diversion
programs, and Household Hazardous Waste and state-mandated Local Enforcement Agency programs.
Waste Management Programs Fund accounts for revenues derived from Garbage Collection Franchise Fees.
Funds will be used for garbage and recyclable collection expenses in unincorporated franchised areas.
Other Special Revenue Funds include Fish and Game Propagation Fund and Off-Highway Vehicle License Fees
Fund.
Capital Project Funds
Capital Project Funds are used to account for financial resources to be used for the acquisition of land or acquisition
and construction of major facilities other than those financed by the proprietary funds.
Accumulated Capital Outlay Fund accounts for appropriations for County capital improvement and facilities
maintenance projects. Revenues are derived from selling County real property and interest earnings.
Criminal Justice Temporary Construction Fund was established to finance the construction, reconstruction,
expansion, improvements, operation, or maintenance of criminal justice facilities. Sources of revenue for this fund
are identical to the Courthouse Temporary Construction Fund below.
Courthouse Temporary Construction Fund was established to support the construction, rehabilitation, lease, and
financing of courtrooms. For every $10.00 of all criminal and traffic fines, bail, and imposed penalties, a $2.25
penalty assessment is added to the fines and placed into this fund. A penalty assessment in the amount of $1.50 is
A-4
County of San Mateo Fund Descriptions
FY 2023-24 Recommended Budget County Summaries
put into this fund for every parking offense paid. The County’s Probation Department also deposits $1.00 into this
fund for every $10.00 in fines collected pursuant to Government Code 76004.
Other Capital Construction Fund was established to provide additional capital funding from County sources to
bonded projects.
Parks Acquisition and Development Fund is used for the acquisition of land for the County Parks system and the
development of County park facilities.
Capital Projects Fund was established to centrally budget capital improvement projects in the County. It includes
major capital construction projects managed by the Project Development Unit (PDU) and capital maintenance
projects managed by Department of Public Works.
General Fund
General Fund is used to account for all revenues and expenditures necessary to carry out basic governmental
activities of the County that are not accounted for through other funds. For the County, the General Fund includes
such activities as general government, public protection, public ways and facilities, health and sanitation, public
assistance, education, and recreation services.
Debt Service Fund
Debt Service Fund is used to account for the accumulation of resources for, and payment of, principal and interest
on the County’s general long-term debt. The Fund was established to centrally budget all County debt service
payments. Amounts are transferred into this fund from the various funding sources before payments are made
A-7
County Charts – All Funds County of San Mateo
County Summaries FY 2023-24 Adopted Budget
All County Funds FY 2023-24 Adopted Sources
Source of Funds
Adopted
FY 2023-24
Percent of
Total
FY 2023-24
Taxes 1,071,451,599
22.16%
Intergovernmental Revenues 1,039,461,794 21.50%
Charges for Services 467,151,058 9.66%
Other Financing Sources 370,547,391 7.66%
Interfund Revenue 174,786,901 3.62%
Use of Money and Property & Miscellaneous Revenue 77,629,846 1.61%
Fines, Forfeitures and Penalties & Licenses, Permits, and Franchises 20,882,575 0.43%
Subtotal - Ongoing Revenue Sources 3,221,911,164 66.64%
Fund Balance** 1,612,928,460 33.36%
Total Sources 4,834,839,624 100.00%
*In the visualization and table above, Miscellaneous Revenue is combined with Use of Money and Property; Licenses,
Permits, and Franchises is combined with Fines, Forfeitures, and Penalties.
**While Fund Balance makes up the largest percentage of Total Sources in FY 2023-24, the majority of this funding is
committed to one-time capital projects that have not been completed. Fund Balance is a one-time revenue source and cannot
be used for ongoing expenditures.
Adopted FY 2023-24
A-8
County of San Mateo County Charts – All Funds
FY 2023-24 Adopted Budget County Summaries
All County Funds FY 2023-24 Adopted Requirements
Adopted FY 2023-24
Use of Funds
Adopted
FY 2023-24
Percent of Total
FY 2023-24
Administration and Fiscal Services 1,543,514,913 31.92%
Health Services 1,299,650,843 26.88%
Community Services 1,105,985,014 22.88%
Criminal Justice 538,128,735 11.13%
Social Services 347,560,119 7.19%
Total Requirements 4,834,839,624 100.00%
A-9
Total Requirements – All Funds County of San Mateo
County Summaries FY 2023-24 Adopted Budget
TOTAL REQUIREMENTS – ALL FUNDS
Agency
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Criminal Justice
447,232,318
493,800,409
553,993,569
538,128,735 (15,864,834) 521,684,419 (16,444,316)
County Health 497,813,148 525,022,564 574,583,003 658,611,265 84,028,262 615,843,752 (42,767,513)
Social Services 252,013,096 268,604,874 324,204,431 347,560,119 23,355,688 343,147,195 (4,412,924)
Community Services 167,492,449 171,592,158 304,459,917 350,788,242 46,328,325 211,681,453 (139,106,789)
Administration and Fiscal 1,135,233,935 1,431,012,059 1,172,515,764 1,472,831,170 300,315,406 862,484,266 (610,346,904)
Subtotal General Fund
2,499,784,944 2,890,032,064 2,929,756,684 3,367,919,531 438,162,847 2,554,841,085 (813,078,446)
Enterprise Funds 460,465,035 460,609,130
451,309,145
504,667,109 53,357,964 498,977,395 (5,689,714)
Special Revenue Funds 148,171,795 155,303,992 162,407,770 181,931,449 19,523,679 130,051,197 (51,880,252)
Capital Project Funds 297,252,864 328,024,802 476,299,294 565,255,329 88,956,035 236,070,231 (329,185,098)
Debt Service Funds 64,080,904 66,106,417 65,625,688 70,683,743 5,058,055 65,720,037 (4,963,706)
Special Districts 104,691,899 111,839,010 107,455,184 111,749,548 4,294,364 97,349,622 (14,399,926)
Internal Service Funds 27,455,063 29,472,228 29,787,322 32,632,915 2,845,593 29,686,088 (2,946,827)
Subtotal Non-General Fund 1,102,117,559 1,151,355,577
1,292,884,403 1,466,920,093 174,035,690 1,057,854,570 (409,065,523)
Total Requirements - All Funds
3,601,902,503 4,041,387,641 4,222,641,087
4,834,839,624 612,198,537 3,612,695,655 (1,222,143,969)
Total Sources - All Funds 3,601,902,503 4,041,387,641 4,222,641,087 4,834,839,624 612,198,537 3,612,695,655 (1,222,143,969)
Authorized Positions
Salary Resolution 5,631.0 5,684.0 5,648.0 5,805.0 157.0 5,808.0 3.0
Funded FTE 5,549.8 5,625.0 5,549.4 5,707.5 158.1 5,710.5 3.0
Total Requirements - All Funds
FY 2023-24 and FY 2024-25 Budget Unit Summary
A-10
County of San Mateo All Funds
FY 2023-24 Adopted Budget County Summaries
TOTAL SOURCES AND REQUIREMENTS – ALL FUNDS
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Taxes 965,309,579
1,022,318,398 928,088,477 1,071,451,599 143,363,122 922,316,310 (149,135,289)
Licenses, Permits and Franchises 11,619,869 11,759,967 12,492,123 12,793,295 301,172 12,892,792 99,497
Fines, Forfeitures and Penalties 7,628,790 6,181,640 8,238,560 8,089,280 (149,280) 8,112,039 22,759
Use of Money and Property 29,939,885 64,319,186 27,528,734 32,974,956 5,446,222 33,020,233 45,277
Intergovernmental Revenues 818,393,489 863,462,271 999,292,089 1,039,461,794 40,169,705 909,801,755 (129,660,039)
Charges for Services 373,281,527 437,569,777 438,534,820 467,151,058 28,616,238 492,251,537 25,100,479
Interfund Revenue 86,611,393 89,162,509 109,192,148 174,786,901 65,594,753 144,665,559 (30,121,342)
Miscellaneous Revenue 42,228,016 46,109,053 43,915,387 44,654,890 739,503 37,896,279 (6,758,611)
Other Financing Sources 239,071,142 243,623,974 408,882,938 370,547,391 (38,335,547) 167,614,383 (202,933,008)
Total Revenue 2,574,083,689 2,784,506,776 2,976,165,276 3,221,911,164 245,745,888 2,728,570,887 (493,340,277)
Fund Balance 1,027,818,624 1,256,880,864 1,246,475,811 1,612,928,460 366,452,649 884,124,768 (728,803,692)
Total Sources 3,601,902,313 4,041,387,641 4,222,641,087 4,834,839,624 612,198,537 3,612,695,655 (1,222,143,969)
Salaries and Benefits
1,095,237,586 1,117,586,003 1,289,358,092 1,264,062,283 (25,295,809) 1,284,511,011 20,448,728
Services and Supplies 608,091,578 635,959,628 857,721,489 1,019,163,576 161,442,087 819,588,268 (199,575,308)
Other Charges 377,888,310 425,964,117 669,668,921 676,439,946 6,771,025 529,886,684 (146,553,262)
Reclassification of Expenses (21,007)
- 95,916 (779,852) (875,768) (780,474) (622)
Fixed Assets 158,583,690 133,868,609 489,332,252 466,932,765 (22,399,487) 145,606,405 (321,326,360)
Other Financing Uses 230,552,557 237,177,194 502,929,672 949,832,926 446,903,254 361,135,642 (588,697,284)
Total Gross Appropriations 2,470,332,714 2,550,555,550 3,809,106,342 4,375,651,644 566,545,302 3,139,947,536 (1,235,704,108)
Intrafund Transfers (121,018,771) (135,085,774) (151,092,067) (181,402,340) (30,310,273) (144,049,353) 37,352,987
Net Appropriations 2,349,313,943 2,415,469,776 3,658,014,275 4,194,249,304 536,235,029 2,995,898,183 (1,198,351,121)
Contingencies/Dept Reserves 1,029,625,757 1,333,032,755 442,276,085 465,308,814 23,032,729 446,732,749 (18,576,065)
Non-General Fund Reserves 222,962,803 292,885,110 122,350,727 175,281,506 52,930,779 170,064,723 (5,216,783)
Total Contingencies and Reserves 1,252,588,561 1,625,917,865 564,626,812 640,590,320 75,963,508 616,797,472 (23,792,848)
Total Requirements 3,601,902,503 4,041,387,641 4,222,641,087 4,834,839,624 612,198,537 3,612,695,655 (1,222,143,969)
Authorized Positions
Salary Resolution 5,631.0 5,684.0 5,648.0 5,805.0 157.0 5,808.0 3.0
Funded FTE 5,549.8 5,625.0 5,549.4 5,707.5 158.1 5,710.5 3.0
Total Sources and Requirements - All Funds
FY 2023-24 and FY 2024-25 Budget Unit Summary
A-11
General Fund County of San Mateo
County Summaries FY 2023-24 Adopted Budget
GENERAL FUND SUMMARIES
Account Class
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Taxes 934,838,186 991,795,475 877,457,381 997,788,381 120,331,000 875,703,784 (122,084,597)
Licenses, Permits and Franchises 7,880,425 8,153,077 9,072,302 9,020,192 (52,110) 9,069,689 49,497
Fines, Forfeitures and Penalties 6,332,689 5,250,799 6,667,061 6,617,781 (49,280) 6,640,540 22,759
Use of Money and Property 20,820,850 48,950,858 20,891,084 26,345,476 5,454,392 26,534,076 188,600
Intergovernmental Revenues 551,657,567 592,653,662 751,294,362 776,155,607 24,861,245 684,628,365 (91,527,242)
Charges for Services 165,469,536 197,311,474 196,555,933 192,251,142 (4,304,791) 206,447,793 14,196,651
Interfund Revenue 64,084,164 66,874,878 85,408,312 87,658,542 2,250,230 88,982,009 1,323,467
Miscellaneous Revenue 36,671,751 32,652,726 32,712,335 30,132,541 (2,579,794) 30,557,645 425,104
Other Financing Sources 32,523,522 16,207,376 19,516,176 44,415,692 24,899,516 37,380,782 (7,034,910)
Total Revenue 1,820,278,689 1,959,850,326 1,999,574,946 2,170,385,354 170,810,408 1,965,944,683 (204,440,671)
Fund Balance 679,506,255 930,181,738 930,181,738 1,197,534,177 267,352,439 588,896,402 (608,637,775)
Total Sources 2,499,784,944 2,890,032,064 2,929,756,684 3,367,919,531 438,162,847 2,554,841,085 (813,078,446)
Salaries and Benefits 865,082,451 878,670,106 1,028,327,333 1,000,234,135 (28,093,198) 1,014,502,545 14,268,410
Services and Supplies 380,345,882 400,525,062 600,428,339 705,827,645 105,399,306 555,821,520 (150,006,125)
Other Charges 272,417,592 312,710,031 558,545,795 551,089,887 (7,455,908) 399,879,736 (151,210,151)
Reclassification of Expenses (21,007)
- 95,916 (779,852) (875,768) (780,474) (622)
Fixed Assets 42,417,274 31,363,319 113,408,883 106,310,099 (7,098,784) 82,507,178 (23,802,921)
Other Financing Uses 143,357,810 192,083,415 404,080,297 798,729,012 394,648,715 270,969,794 (527,759,218)
Total Gross Appropriations 1,703,600,003 1,815,351,933 2,704,886,563 3,161,410,926 456,524,363 2,322,900,299 (838,510,627)
Intrafund Transfers (120,673,072) (134,773,476) (150,848,177) (181,284,944) (30,436,767) (143,926,899) 37,358,045
Net Appropriations 1,582,926,931 1,680,578,457 2,554,038,386 2,980,125,982 426,087,596 2,178,973,400 (801,152,582)
Contingencies/Dept Reserves 916,605,157 1,209,200,751 375,718,298 387,793,549 12,075,251 375,867,685 (11,925,864)
Non-General Fund Reserves 252,856 252,856
- - - - -
Total Contingencies and Reserves 916,858,013 1,209,453,607 375,718,298 387,793,549 12,075,251 375,867,685 (11,925,864)
Total Requirements 2,499,784,944 2,890,032,064 2,929,756,684 3,367,919,531 438,162,847 2,554,841,085 (813,078,446)
Authorized Positions
Salary Resolution 4,459.0 4,510.0 4,474.0 4,625.0 151.0 4,628.0 3.0
Funded FTE 4,438.8 4,496.5 4,442.3 4,590.8 148.5 4,593.8 3.0
General Fund - Total Sources and Requirements
FY 2023-24 and FY 2024-25 Budget Unit Summary
A-12
County of San Mateo General Fund
FY 2023-24 Adopted Budget County Summaries
Total Sources and Requirement by Agency – Criminal Justice
Criminal Justice
Account Class
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Taxes 3,716,114 4,228,080 3,907,638 5,387,407 1,479,769 5,007,407 (380,000)
Licenses, Permits and Franchises 15,906 20,599 18,500 18,500 - 18,500 -
Fines, Forfeitures and Penalties 5,409,396 4,389,658 6,376,615 6,207,144 (169,471) 6,229,903 22,759
Intergovernmental Revenues 127,321,783 132,505,014 149,027,768 148,239,659 (788,109) 144,092,681 (4,146,978)
Charges for Services 37,352,016 37,874,302 38,713,167 43,168,465 4,455,298 44,603,493 1,435,028
Interfund Revenue 3,443,568 3,494,587 6,316,089 8,435,540 2,119,451 8,148,594 (286,946)
Miscellaneous Revenue 3,810,105 2,224,963 3,360,852 3,782,352 421,500 3,566,852 (215,500)
Other Financing Sources 19,039 84,467 84,467 84,565 98 86,338 1,773
Total Revenue 181,087,925 184,821,670 207,805,096 215,323,632 7,518,536 211,753,768 (3,569,864)
Fund Balance 50,124,088 84,629,673 84,629,673 75,459,832 (9,169,841) 56,863,255 (18,596,577)
Total Sources 231,212,013 269,451,343 292,434,769 290,783,464 (1,651,305) 268,617,023 (22,166,441)
Salaries and Benefits 289,585,369 299,937,524 326,245,037 314,179,385 (12,065,652) 323,484,114 9,304,729
Services and Supplies 51,233,733 58,866,264 72,141,059 79,879,473 7,738,414 67,802,474 (12,076,999)
Other Charges 49,810,350 51,120,695 57,908,678 56,237,546 (1,671,132) 55,818,058 (419,488)
Reclassification of Expenses (21,007) - - - - - -
Fixed Assets 3,791,564 19,851,533 32,534,833 16,067,648 (16,467,185) 3,931,737 (12,135,911)
Other Financing Uses 22,224,672 21,535,139 21,600,140 20,825,405 (774,735) 20,043,800 (781,605)
Total Gross Appropriations 416,624,680 451,311,154 510,429,747 487,189,457 (23,240,290) 471,080,183 (16,109,274)
Intrafund Transfers (2,770,827) (4,542,494) (3,467,927) (5,923,976) (2,456,049) (5,453,353) 470,623
Net Appropriations 413,853,853 446,768,660 506,961,820 481,265,481 (25,696,339) 465,626,830 (15,638,651)
Contingencies/Dept Reserves 33,378,465 47,031,749 47,031,749 56,863,254 9,831,505 56,057,589 (805,665)
Total Contingencies and Reserves 33,378,465 47,031,749 47,031,749 56,863,254 9,831,505 56,057,589 (805,665)
Total Requirements 447,232,318 493,800,409 553,993,569 538,128,735 (15,864,834) 521,684,419 (16,444,316)
Net County Cost 216,020,304 224,349,067 261,558,800 247,345,271 (14,213,529) 253,067,396 5,722,125
Authorized Positions
Salary Resolution 1,350.0 1,331.0 1,327.0 1,318.0 (9.0) 1,320.0 2.0
Funded FTE 1,343.4 1,329.9 1,319.4 1,306.6 (12.8) 1,308.6 2.0
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
A-13
General Fund County of San Mateo
County Summaries FY 2023-24 Adopted Budget
Total Sources and Requirement by Agency – Health Services
Health Services
Account Class
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Taxes
8,845,196 11,311,835 12,126,492 12,987,743
861,251 12,982,815 (4,928)
Licenses, Permits and Franchises 1,915,799 1,964,800 2,790,162
2,309,024
(481,138) 2,356,001 46,977
Fines, Forfeitures and Penalties
197,415 418,258 282,446 401,637
119,191 401,637 -
Use of Money and Property 400,858
780,895
400,858 768,905
368,047 768,905
-
Intergovernmental Revenues 187,853,293 194,194,327 207,372,055 260,610,737 53,238,682 231,912,317 (28,698,420)
Charges for Services 74,657,820
105,685,815 98,858,160 91,279,391 (7,578,769) 96,770,048
5,490,657
Interfund Revenue
8,934,396 8,865,294 11,631,580
11,836,437 204,857 12,315,333
478,896
Miscellaneous Revenue
19,332,234 18,328,314 23,708,806
20,718,910
(2,989,896) 21,473,897 754,987
Other Financing Sources
- 446,449 - 24,674,491
24,674,491 17,491,883 (7,182,608)
Total Revenue 302,137,010
341,995,986 357,170,559 425,587,275 68,416,716
396,472,836 (29,114,439)
Fund Balance 11,884,447 13,959,265 13,959,265 33,655,405 19,696,140 15,212,387 (18,443,018)
Total Sources 314,021,457 355,955,251 371,129,824 459,242,680 88,112,856 411,685,223 (47,557,457)
Salaries and Benefits 226,356,681 229,492,411 259,535,556 282,823,768 23,288,212 277,761,892 (5,061,876)
Services and Supplies 140,021,066 135,975,752
153,186,737 174,913,468 21,726,731
158,109,323 (16,804,145)
Other Charges 76,733,230 89,381,879 102,248,275 119,155,844 16,907,569 116,679,391 (2,476,453)
Reclassification of Expenses - -
57,724 (744,363) (802,087) (743,363)
1,000
Fixed Assets 827,567 4,544,492 979,678 1,054,351 74,673
510,840 (543,511)
Other Financing Uses 58,643,226
68,353,059 68,384,962 84,357,290 15,972,328 67,346,469 (17,010,821)
Total Gross Appropriations
502,581,770 527,747,594 584,392,932 661,560,358 77,167,426 619,664,552 (41,895,806)
Intrafund Transfers (17,815,124) (16,104,578) (20,497,097) (18,161,480) 2,335,617 (19,033,187) (871,707)
Net Appropriations 484,766,647 511,643,015
563,895,835 643,398,878 79,503,043 600,631,365 (42,767,513)
Contingencies/Dept Reserves 13,046,501 13,379,549 10,687,168 15,212,387 4,525,219 15,212,387 -
Total Contingencies and Reserves 13,046,501
13,379,549
10,687,168 15,212,387 4,525,219 15,212,387 -
Total Requirements 497,813,148 525,022,564 574,583,003 658,611,265 84,028,262
615,843,752 (42,767,513)
Net County Cost 183,791,691 169,067,313 203,453,179 199,368,585 (4,084,594) 204,158,529 4,789,944
Authorized Positions
Salary Resolution 1,183.0 1,235.0 1,210.0 1,285.0 75.0 1,286.0 1.0
Funded FTE 1,169.4 1,224.2 1,190.2 1,265.7 75.5 1,266.7 1.0
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
A-14
County of San Mateo General Fund
FY 2023-24 Adopted Budget County Summaries
Total Sources and Requirement by Agency – Social Services
Social Services
Account Class
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Taxes 10,983,504 13,819,569 15,298,480 25,319,539 10,021,059 25,315,596 (3,943)
Intergovernmental Revenues 148,352,675 158,882,402 189,531,746 197,185,377 7,653,631 199,163,539 1,978,162
Charges for Services 2,074,085 1,973,737 2,607,000 1,787,000 (820,000) 1,526,831 (260,169)
Interfund Revenue 295,755 7,226 5,000 1,000 (4,000) 1,000 -
Miscellaneous Revenue 3,257,357 1,407,360 2,729,735 1,525,556 (1,204,179) 1,624,108 98,552
Total Revenue 164,963,376 176,090,295 210,171,961 225,818,472 15,646,511 227,631,074 1,812,602
Fund Balance 48,996,203 49,227,980 49,227,980 52,227,134 2,999,154 44,141,134 (8,086,000)
Total Sources 213,959,579 225,318,275 259,399,941 278,045,606 18,645,665 271,772,208 (6,273,398)
Salaries and Benefits 128,363,687 130,165,761 149,288,524 152,684,691 3,396,167 156,219,024 3,534,333
Services and Supplies 38,651,369 45,573,236 71,017,546 90,916,915 19,899,369 87,362,749 (3,554,166)
Other Charges 46,862,166 54,059,755 65,179,652 66,826,851 1,647,199 66,904,223 77,372
Reclassification of Expenses - - 38,192 - (38,192) - -
Fixed Assets 11,740 115,342 720,000 770,000 50,000 650,000 (120,000)
Other Financing Uses 1,907,423 2,869,904 1,604,217 1,787,637 183,420 1,515,444 (272,193)
Total Gross Appropriations 215,796,385 232,783,997 287,848,131 312,986,094 25,137,963 312,651,440 (334,654)
Intrafund Transfers (2,324,147) (3,051,104) (2,515,680) (9,567,109) (7,051,429) (8,995,379) 571,730
Net Appropriations 213,472,238 229,732,894 285,332,451 303,418,985 18,086,534 303,656,061 237,076
Contingencies/Dept Reserves 38,540,858 38,871,980 38,871,980 44,141,134 5,269,154 39,491,134 (4,650,000)
Total Contingencies and Reserves 38,540,858 38,871,980 38,871,980 44,141,134 5,269,154 39,491,134 (4,650,000)
Total Requirements 252,013,096 268,604,874 324,204,431 347,560,119 23,355,688 343,147,195 (4,412,924)
Net County Cost 38,053,516 43,286,599 64,804,490 69,514,513 4,710,023 71,374,987 1,860,474
Authorized Positions
Salary Resolution 838.0 846.0 842.0 864.0 22.0 864.0 0.0
Funded FTE 838.0 846.0 841.2 863.2 22.0 863.2 0.0
FY 2023-24 and FY 2024-25 Budget Unit Summary
General Fund
A-15
General Fund County of San Mateo
County Summaries FY 2023-24 Adopted Budget
Total Sources and Requirement by Agency – Community Services
Community Services
Account Class
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Taxes 18,543,695 13,962,331 95,279,810 118,958,205 23,678,395 38,492,518 (80,465,687)
Licenses, Permits and Franchises 5,271,732 5,317,264 5,645,059 6,074,087 429,028 6,076,607 2,520
Fines, Forfeitures and Penalties 33,198 25,842 8,000 9,000 1,000 9,000 -
Use of Money and Property 1,668,821 1,460,399 1,494,843 1,494,121 (722) 1,524,042 29,921
Intergovernmental Revenues 27,891,029 26,432,147 51,687,731 68,954,736 17,267,005 18,489,227 (50,465,509)
Charges for Services 18,906,234 18,175,900 21,417,785 23,224,859 1,807,074 23,306,424 81,565
Interfund Revenue 27,272,649 27,185,320 34,989,468 34,582,867 (406,601) 35,652,401 1,069,534
Miscellaneous Revenue 1,812,878 2,764,201 920,982 2,158,850 1,237,868 1,963,061 (195,789)
Other Financing Sources 11,109,732 15,485,702 19,332,319 19,427,365 95,046 19,449,113 21,748
Total Revenue 112,509,968 110,809,106 230,775,997 274,884,090 44,108,093 144,962,393 (129,921,697)
Fund Balance 24,168,143 29,367,757 29,367,757 28,635,655 (732,102) 18,034,497 (10,601,158)
Total Sources 136,678,111 140,176,863 260,143,754 303,519,745 43,375,991 162,996,890 (140,522,855)
Salaries and Benefits 85,415,468 88,496,441 102,921,387 105,084,727 2,163,340 107,791,918 2,707,191
Services and Supplies 48,526,754 53,602,572 71,695,054 84,031,172 12,336,118 68,137,340 (15,893,832)
Other Charges 61,792,754 69,122,762 169,345,221 208,279,807 38,934,586 73,632,148 (134,647,659)
Reclassification of Expenses - - - - - - -
Fixed Assets 2,462,847 386,595 3,132,257 6,769,242 3,636,985 5,676,388 (1,092,854)
Other Financing Uses 2,025,806 2,694,178 1,476,370 1,607,447 131,077 853,103 (754,344)
Total Gross Appropriations 200,223,630 214,302,549 348,570,289 405,772,395 57,202,106 256,090,897 (149,681,498)
Intrafund Transfers (50,156,161) (63,058,906) (61,812,484) (72,275,219) (10,462,735) (59,618,109) 12,657,110
Net Appropriations 150,067,468 151,243,643 286,757,805 333,497,176 46,739,371 196,472,788 (137,024,388)
Contingencies/Dept Reserves 17,172,124 20,095,659 17,702,112 17,291,066 (411,046) 15,208,665 (2,082,401)
Non-General Fund Reserves 252,856 252,856 - - - - -
Total Contingencies and Reserves 17,424,980 20,348,515 17,702,112 17,291,066 (411,046) 15,208,665 (2,082,401)
Total Requirements 167,492,449 171,592,158 304,459,917 350,788,242 46,328,325 211,681,453 (139,106,789)
Net County Cost 30,814,338 31,415,294 44,316,163 47,268,497 2,952,334 48,684,563 1,416,066
Authorized Positions
Salary Resolution 500.0 507.0 504.0 542.0 38.0 542.0 0.0
Funded FTE 500.0 506.5 502.0 540.1 38.1 540.1 0.0
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
A-16
County of San Mateo General Fund
FY 2023-24 Adopted Budget County Summaries
Total Sources and Requirement by Agency – Administration and Fiscal Services
Administration and Fiscal Services
Account Class
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Taxes 892,749,677
948,473,659 750,844,961 835,135,487 84,290,526 793,905,448 (41,230,039)
Licenses, Permits and Franchises 676,988 850,414 618,581 618,581 - 618,581 -
Fines, Forfeitures and Penalties 692,680 417,041 - - - - -
Use of Money and Property 18,751,172 46,709,565 18,995,383 24,082,450 5,087,067 24,241,129 158,679
Intergovernmental Revenues 60,238,787 80,639,772 153,675,062 101,165,098 (52,509,964) 90,970,601 (10,194,497)
Charges for Services 32,479,382 33,601,721 34,959,821 32,791,427 (2,168,394) 40,240,997 7,449,570
Interfund Revenue 24,137,796 27,322,450 32,466,175 32,802,698 336,523 32,864,681 61,983
Miscellaneous Revenue 8,459,177 7,927,888 1,991,960 1,946,873 (45,087) 1,929,727 (17,146)
Other Financing Sources 21,394,752 190,759 99,390 229,271 129,881 353,448 124,177
Total Revenue 1,059,580,410 1,146,133,269 993,651,333 1,028,771,885 35,120,552 985,124,612 (43,647,273)
Fund Balance 544,333,374 752,997,063 752,997,063 1,007,556,151 254,559,088 454,645,129 (552,911,022)
Total Sources 1,603,913,784 1,899,130,332 1,746,648,396 2,036,328,036 289,679,640 1,439,769,741 (596,558,295)
Salaries and Benefits 135,361,247 130,577,969 190,336,829 145,461,564 (44,875,265) 149,245,597 3,784,033
Services and Supplies 101,912,959 106,507,238 232,387,943 276,086,617 43,698,674 174,409,634 (101,676,983)
Other Charges 37,219,093 49,024,940 163,863,969 100,589,839 (63,274,130) 86,845,916 (13,743,923)
Reclassification of Expenses - - - (35,489) (35,489) (37,111) (1,622)
Fixed Assets 35,323,556 6,465,357 76,042,115 81,648,858 5,606,743 71,738,213 (9,910,645)
Other Financing Uses 58,556,684 96,631,135 311,014,608 690,151,233 379,136,625 181,210,978 (508,940,255)
Total Gross Appropriations 368,373,538 389,206,638 973,645,464 1,293,902,622 320,257,158 663,413,227 (630,489,395)
Intrafund Transfers (47,606,813) (48,016,393) (62,554,989) (75,357,160) (12,802,171) (50,826,871) 24,530,289
Net Appropriations 320,766,725 341,190,245 911,090,475 1,218,545,462 307,454,987 612,586,356 (605,959,106)
Contingencies/Dept Reserves 814,467,209 1,089,821,814 261,425,289 254,285,708 (7,139,581) 249,897,910 (4,387,798)
Total Contingencies and Reserves 814,467,209 1,089,821,814 261,425,289 254,285,708 (7,139,581) 249,897,910 (4,387,798)
Total Requirements 1,135,233,935 1,431,012,059 1,172,515,764 1,472,831,170 300,315,406 862,484,266 (610,346,904)
Net County Cost (468,679,849) (468,118,273) (574,132,632) (563,496,866) 10,635,766 (577,285,475) (13,788,609)
Authorized Positions
Salary Resolution 588.0 591.0 591.0 616.0 25.0 616.0 0.0
Funded FTE 588.0 589.9 589.5 615.2 25.7 615.2 0.0
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
A-17
Authorized Positions – All Funds County of San Mateo
County Summaries FY 2023-24 Adopted Budget
AUTHORIZED POSITION SUMMARY – ALL FUNDS
All Funds
FY 2023-24 and FY 2024-25 Authorized Position Summary
General Fund - Budget Unit
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Coroner's Office 15 15 15 17 2 17 0
District Attorney's Office 141 151 144 151 7 153 2
Probation Department 383 354 354 327 (27) 327 0
Sheriff's Office 811 811 814 823 9 823 0
Criminal Justice 1,350 1,331 1,327 1,318 (9) 1,320 2
Aging and Adult Services 144 150 150 154 4 154 0
Behavioral Health and Recovery Services 467 476 476 505 29 505 0
Correctional Health Services 88 88 88 103 15 104 1
Emergency Medical Services GF 10 10 10 10 0 10 0
Environmental Health Services 81 84 81 85 4 85 0
Family Health Services 174 169 174 169 (5) 169 0
Health Administration 24 24 24 24 0 24 0
Health Coverage Unit 26 26 26 26 0 26 0
Health IT 19 46 19 46 27 46 0
Public Health, Policy and Planning 150 162 162 163 1 163 0
Health Services 1,183 1,235 1,210 1,285 75 1,286 1
Children and Family Services 207 205 205 204 (1) 204 0
Community Capacity 9 9 9 10 1 10 0
Department of Child Support Services 61 56 56 56 0 56 0
Economic Self-Sufficiency 370 378 378 384 6 384 0
Employment Services 52 52 52 53 1 53 0
Homeless and Safety Net Services 7 14 10 14 4
14 0
Office of Agency Director 96 96 96 105 9 105 0
Vocational Rehab Services 36 36 36 38 2 38 0
Social Services 838 846 842 864 22 864 0
Agriculture/Weights and Measures 30 30 30 30 0 30 0
Department of Emergency Management 10 10 10 12 2 12 0
Department of Housing 22 25 23 29 6 29 0
Engineering Services 21 21 21 22 1 22 0
Facilities Services 118 118 118 129 11 129 0
Office of Sustainability 19 20 20 22 2 22 0
Parks and Recreation 75 75 75 85 10 85 0
Planning and Building 67 69 68 69 1 69 0
Public Safety Communications 78 78 78 81 3 81 0
Public Works Administration 39 40 40 42 2 42 0
Real Property Services 6 6 6 6 0 6 0
Utilities 14 14 14 14 0 14 0
Vehicle and Equipment Services 1 1 1 1 0 1 0
Community Services 500 507 504 542 38 542 0
A-18
County of San Mateo Authorized Positions – All Funds
FY 2023-24 Adopted Budget County Summaries
General Fund - Budget Unit
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Assessor-County Clerk-Recorder 156 161 161 167 6 167 0
Board of Supervisors 22 22 22 22 0 22 0
CEO Revenue Services 9 0 0 0 0 0 0
Controller's Office 53 53 53 57 4 57 0
County Attorney's Office 49 49 49 50 1 50 0
County Executive's Office/Clerk of the Board 54 56 56 66 10 66 0
Human Resources Department 64 67 67 71 4 71 0
Information Services Department 135 137 137 137 0 137 0
Shared Services 12 12 12 12 0 12 0
Treasurer - Tax Collector 34 34 34 34 0 34 0
Administration and Fiscal Services 588 591 591 616 25 616 0
Total General Fund 4,459 4,510 4,474 4,625 151 4,628 3
Non-General Fund
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Airports 10 10 10 13 3 13 0
Coyote Point Marina 3 3 3 3 0 3 0
San Mateo Medical Center 1,042 1,043 1,043 1,043 0 1,043 0
Enterprise Funds 1,055 1,056 1,056 1,059 3 1,059 0
Road Construction and Operations 77 77 77 79 2 79 0
Solid Waste Management 9 10 10 11 1 11 0
Special Revenue Funds 86 87 87 90 3 90 0
Utilities 8 8 8 8 0 8 0
Special Districts 8 8 8 8 0 8 0
Construction Services 10 10 10 10 0 10 0
Vehicle and Equipment Services 13 13 13 13 0 13 0
Internal Service Funds 23 23 23 23 0 23 0
Non-General Fund Total 1,172 1,174 1,174 1,180 6 1,180 0
Total All County Funds 5,631 5,684 5,648 5,805 157 5,808 3
Non-County Funds (Information Only)
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
County Library (Information Only) 135 146 146 153 7 153 0
Department of Housing 48 0 48 48 0 48 0
First 5 San Mateo County (Information Only) 8 8 8 8 0 8 0
Local Agency Formation Commission (Information Only) 2 2 2 2 0 2 0
Retirement Office (Information Only) 23 23 23 23 0 23 0
Non-County Funds (Information Only) 216 179 227 234 7 234 0
All Positions 5,847 5,863 5,875 6,039 164 6,042 3
A-19
Budget Process County of San Mateo
County Summaries FY 2023-24 Adopted Budget
COUNTY BUDGET PROCESS
Pursuant to the County Budget Act (Government Code, Sections 29000 to 29144) and the Ralph M. Brown Act (Gov-
ernment Code, Sections 54950 to 54963), the San Mateo County Board of Supervisors adopts the budget each year
in September and the County presents the Adopted Budget to the State Controller’s Office by December 1. The
County follows what is known as the two-step model for adopting the annual County budget. Under this model, the
Board of Supervisors first approves an interim budget (referenced in the County Budget Act as the “Recommended
Budget”) by June 30 and then formally adopts the budget by October 2.
In the spring of 2013, the County of San Mateo implemented a two-year budget process to improve financial planning
and create more time for performance improvement efforts in the second year. See below for more information on
the stages of the County’s two-year budget process. Budgets can be found on the County’s Budget Central website
(https://www.smcgov.org/ceo/office-budget-policy-and-performance).
Year One of the Two-Year Budget Cycle
1
Recommended Budget and Preliminary Recommended Budget
Every odd numbered year (e.g., 2019, 2021, 2023 etc.) in June, the County Executive presents the Board of Super-
visors with the proposed spending plans for the next two fiscal years. Prior to the June Budget Hearings, the Year 1
budget (i.e., FY 2023-24) is known as the “Recommended Budget”, whereas the Year 2 budget (i.e., FY 2024-25) is
called the “Preliminary Recommended Budget.”
Approved Recommended Budget
In accordance with the two-step model for adopting the annual County budget, the Board must approve the Year 1
Recommended Budget by June 30. The Board satisfies this requirement at the conclusion of the June Budget Hear-
ings. During these hearings, the Board also receives the Year 2 Preliminary Recommended Budget.
At the June Budget Hearings, the Board considers not only the Year 1 Recommended Budget and the Year 2 Pre-
liminary Recommended Budget, but also any revisions that were made since the budgets were published in early
June (“June Revisions”). The June Revisions generally consist of adjustments that did not make the Recommended
and Preliminary Recommended Budgets, but need to be included in said budgets, especially in the Year 1 budget so
County departments have the authority to spend from July to September (i.e., July – September, 2023).
Adopted Budget and Recommended Budget
As mentioned above, the Board is required to adopt the County’s Year 1 budget by October 2. Typically, the Board
adopts the County’s Year 1 budget at its September Budget Hearing in late September.
At the September Budget Hearing, September Revisions are presented to the Board for approval. September Revi-
sions represent final budget changes to the Year 1 Recommended Budget and adjustments that need to be made to
the Year 2 Preliminary Recommended Budget. At the conclusion of the September Budget Hearing, once the Board
adopts the Year 1 budget, it is referenced as the Year 1 Adopted Budget (i.e., FY 2023-24 Adopted Budget). Similarly,
once the Board receives the Year 2 budget with revisions, it becomes knows as the Year 2 Recommended Budget
(i.e., FY 2024-25 Recommended Budget).
A-20
County of San Mateo Budget Process
FY 2023-24 Adopted Budget County Summaries
Year 2 of the Two-Year Budget Cycle
1
Year 1 Final Budget
The Year 1 budget is considered final after June 30 of the following even numbered year (e.g., 2020, 2022, 2024
etc.); the Final Budget is the Adopted Budget with all revisions made during the fiscal year (i.e., FY 2023-24 Final
Budget).
Recommended, Approved Recommended, Adopted, and Final Year 2 Budget
Prior to June 30 in every even numbered year, the County Executive presents the Board with the Year 2 Recom-
mended Budget (i.e., FY 2024-25 Recommended Budget). This budget incorporates any additional adjustments since
the prior year’s September Budget Hearing. The Year 2 budget then follows the same progression as the Year 1
budget, except it commences in an even numbered year. The Year 2 budget is approved by the Board by June 30,
is adopted by the Board by October 2, and becomes final after June 30 of the following odd numbered year.
1
At all stages, the County budget is balanced (i.e., funding sources equal financing uses).
A-21
Budget Process County of San Mateo
County Summaries FY 2023-24 Adopted Budget
Budget Units (Appropriation Authority Level)
The following schedule on the next three pages lists the budget units that require a separate legal appropriation
from the Board of Supervisors.
BUDGETS
Budget Unit
Number
Budget Unit
Level
CRIMINAL JUSTICE
Sheriff's Office
3000B
Department
Probation Department
3200B
Department
District Attorney’s Office
2510B
Department
Private Defender Program
2800B
Department
County Support of the Courts
2700B
Department
Coroner’s Office
3300B
Department
HEALTH SERVICES
Health Administration
5500B
Division
Health Coverage Unit
5510B
Division
Public Health, Policy and Planning
5550B
Division
Health IT
5560B
Division
Emergency Medical Services GF
5600B
Division
Emergency Medical Services-Trust Fund
5630B
Fund
Aging and Adult Services
5700B
Division
IHSS Public Authority
5800B
Fund
IHSS Public Authority GF
6900B
Division
Environmental Health Services
5900B
Division
Behavioral Health and Recovery Services
6100B
Division
Family Health Services
6240B
Division
Correctional Health Services
6300B
Division
San Mateo Medical Center
6600B
Division
Contributions to Medical Center
5850B
Department
Electronic Health Record
8420B
Fund
First 5 San Mateo County (Information Only)
1950B
Department
A-22
County of San Mateo Budget Units
FY 2023-24 Adopted Budget County Summaries
SOCIAL SERVICES
Human Services Agency
7000D
Department
Department of Child Support Services
2600B
Department
COMMUNITY SERVICES
Planning and Building
3800B
Department
Local Agency Formation Commission (Information Only)
3570B
Department
Parks and Recreation
3900B
Department
Fish and Game
3950B
Fund
Parks Acquisition and Development
3970B
Fund
Coyote Point Marina
3980B
Department
Parks Capital Projects
3990B
Fund
County Library (Information Only)
3700B
Department
Office of Sustainability
4000B
Division
Solid Waste Management - OOS
4060B
Division
County Service Areas - OOS
4070B
Division
Department of Emergency Management
4300D
Department
Public Works - Public Works Administration
4510B
Division
Public Works - Engineering Services
4600B
Division
Public Works - Enhanced Flood Control Program
4660B
Division
Public Works - Facilities Services
4730B
Division
Public Works - Road Construction and Operations
4520B
Division
Public Works - Construction Service
4740B
Division
Public Works - Vehicle and Equipment Services
4760B
Division
Public Works – Utilities
4840B
Division
Public Works – Airports
4850B
Division
Capital Projects
8500D
Fund
County One-Time Expense Fund
8200B
Fund
Courthouse Construction Fund
8300B
Fund
Criminal Justice Construction Fund
8400B
Fund
Other Capital Construction Fund
8450B
Fund
A-23
Budget Units County of San Mateo
County Summaries FY 2023-24 Adopted Budget
COMMUNITY SERVICES cont.
Real Property Services
1220B
Division
Agriculture / Weights and Measures
1260B
Division
Public Safety Communications
1240B
Division
Message Switch
1940B
Division
Structural Fire Special Revenue Fund
3550B
Fund
Fire Protection Services
3580B
Department
County Service Area #1
3560B
Fund
Housing and Community Development
7920P
Division
Housing Authority (Information Only)
7930P
Division
ADMINISTRATION AND FISCAL SERVICES
Board of Supervisors
1100B
Department
County Executive’s Office / Clerk of the Board
1200B
Department
Revenue Services
1270B
Division
Assessor-County Clerk-Recorder
1300B
Department
Controller's Office
1400B
Department
Treasurer - Tax Collector
1500B
Department
Retirement Office (Information Only)
2000B
Department
County Attorney’s Office
1600B
Department
Human Resources Department
1700B
Department
Shared Services
1780B
Division
Information Services Department
1800B
Department
Grand Jury
1920B
Department
Non-Departmental Services
8000B
Department
Debt Service Fund
8900B
Fund
Attachment B
BUDGET UNIT SUMMARIES
1-1
County of San Mateo
Criminal Justice FY 2023-24 Adopted Budget
Agency Overview
Criminal JusticeCriminal Justice
Coroner’s OfficeCoroner’s Office
Private Defender
Program
Private Defender
Program
District Attorney’s
Office
District Attorney’s
Office
Probation
Department
Probation
Department
County Support of
the Courts
County Support of
the Courts
Sheriff’s OfficeSheriff’s Office
1-2
County of San Mateo
FY 2023-24 Adopted Budget Criminal Justice
Criminal Justice
FY 2023-24 and FY 2024-25
All Funds Summary
Total Requirements
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
General Fund Budgets
Sheriff’s Office 257,081,111 292,591,738 320,554,290 301,491,210 (19,063,080) 285,045,519 (16,445,691)
Probation Department 101,665,673 108,916,239 132,535,876 134,691,815 2,155,939 135,032,942 341,127
District Attorney’s Office 45,213,883 48,204,783 49,824,908 53,954,901 4,129,993 53,644,497 (310,404)
Private Defender Program 18,486,722 20,950,009 23,128,864 23,129,789 925 23,130,765 976
Coroner’s Office 4,370,679 4,999,671 5,280,198 6,352,031 1,071,833 6,321,387 (30,644)
County Support of the Courts 20,414,250 18,137,969 22,669,433 18,508,989 (4,160,444) 18,509,309 320
Total General Fund 447,232,318 493,800,409 553,993,569 538,128,735 (15,864,834) 521,684,419 (16,444,316)
Total Requirements 447,232,318 493,800,409 553,993,569 538,128,735 (15,864,834) 521,684,419 (16,444,316)
Total Sources 231,212,013 269,451,343 292,434,769 290,783,464 (1,651,305) 268,617,023 (22,166,441)
Net County Cost 216,020,304 224,349,067 261,558,800 247,345,271 (14,213,529) 253,067,396 5,722,125
Authorized Positions
FTE 1,343.4 1,329.9 1,319.4 1,306.6 (12.8) 1,308.6 2.0
Salary Resolution 1,350.0 1,331.0 1,327.0 1,318.0 (9.0) 1,320.0 2.0
1-3
County of San Mateo
Criminal Justice FY 2023-24 Adopted Budget
Sheriff's Office (3000B)
Corrections
Division
Corrections
Division
Investigations
Bureau
Investigations
Bureau
Patrol
Division
Patrol
Division
Support Services
Division
Support Services
Division
Court Security &
Transportation
Bureau
Court Security &
Transportation
Bureau
Administrative
Services
Administrative
Services
Homeland
Security Division
Homeland
Security Division
Forensic
Laboratory
Division
Forensic
Laboratory
Division
SHERIFF’S OFFICESHERIFF’S OFFICE
Sheriff
1-4
County of San Mateo
FY 2023-24 Adopted Budget Criminal Justice
Mission Statement
As stewards of our community, we envision a world where all humanity is valued and respected. We recognize our role as
leaders in this effort and commit to seeking creative and effective ways to work with and listen to the needs of our
residents, businesses, and stakeholders. We do this with the passion to preserve safety for all who live, visit, or work in
San Mateo County.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 2,849,450 2,797,962 2,797,962 3,097,731 299,769 2,797,731 (300,000)
Licenses, Permits and Franchises 2,046 6,065 5,000 5,000 — 5,000 —
Fines, Forfeitures and Penalties 534,128 442,352 490,000 530,000 40,000 530,000 —
Intergovernmental Revenues 74,569,602 81,713,515 94,824,315 91,786,125 (3,038,190) 87,760,941 (4,025,184)
Charges for Services 35,269,317 36,712,965 36,247,603 41,291,844 5,044,241 42,726,872 1,435,028
Interfund Revenue 3,251,466 3,246,514 6,316,089 8,435,540 2,119,451 8,148,594 (286,946)
Miscellaneous Revenue 1,483,874 1,545,844 1,926,237 2,287,737 361,500 2,122,237 (165,500)
Other Financing Sources 19,039 84,467 84,467 84,565 98 86,338 1,773
Total Revenue 117,978,921 126,549,684 142,691,673 147,518,542 4,826,869 144,177,713 (3,340,829)
Fund Balance 15,959,949 36,708,751 36,708,751 19,264,402 (17,444,349) 3,246,033 (16,018,369)
Total Sources 133,938,870 163,258,435 179,400,424 166,782,944 (12,617,480) 147,423,746 (19,359,198)
Requirements
Salaries and Benefits 195,287,592 208,259,088 213,994,032 207,890,333 (6,103,699) 213,845,008 5,954,675
Services and Supplies 24,748,030 28,195,518 36,472,633 42,458,532 5,985,899 31,192,577 (11,265,955)
Other Charges 19,164,294 22,184,231 23,670,644 26,036,445 2,365,801 25,586,483 (449,962)
Reclassification of Expenses (21,007) — — — — — —
Fixed Assets 3,767,047 19,828,202 31,034,833 13,010,680 (18,024,153) 2,631,737 (10,378,943)
Other Financing Uses 15,596,041 14,895,294 14,929,815 14,119,409 (810,406) 13,338,440 (780,969)
Gross Appropriations 258,541,997 293,362,333 320,101,957 303,515,399 (16,586,558) 286,594,245 (16,921,154)
Intrafund Transfers (2,319,415) (4,016,628) (2,793,700) (5,270,222) (2,476,522) (4,794,759) 475,463
Net Appropriations 256,222,583 289,345,705 317,308,257 298,245,177 (19,063,080) 281,799,486 (16,445,691)
Contingencies/Dept Reserves 858,528 3,246,033 3,246,033 3,246,033 — 3,246,033 —
Total Requirements 257,081,111 292,591,738 320,554,290 301,491,210 (19,063,080) 285,045,519 (16,445,691)
Net County Cost 123,142,241 129,333,303 141,153,866 134,708,266 (6,445,600) 137,621,773 2,913,507
Salary Resolution 811.0 811.0 814.0 823.0 9.0 823.0 —
FTE 807.5 811.0 810.3 815.9 5.6 815.9 —
1-5
County of San Mateo
Criminal Justice FY 2023-24 Adopted Budget
Probation Department (3200B)
PROBATION DEPARTMENT PROBATION DEPARTMENT
Juvenile &
Institutions Division
Juvenile &
Institutions Division
Adult & Pretrial
Services Division
Adult & Pretrial
Services Division
Administration
Division
Administration
Division
Chief Probation Officer
1-6
County of San Mateo
FY 2023-24 Adopted Budget Criminal Justice
Mission Statement
The mission of the San Mateo County Probation Department is to enhance community safety, reduce crime, and assist the
victims of crime through offender accountability and rehabilitation.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes — — — — — — —
Fines, Forfeitures and Penalties 39,018 23,687 11,910 11,910 — 11,910 —
Intergovernmental Revenues 37,260,581 35,182,139 38,215,382 39,189,615 974,233 39,024,573 (165,042)
Charges for Services 84,655 4,600 — — — — —
Interfund Revenue 2,866 2,560 — — — — —
Miscellaneous Revenue 577,434 227,471 188,494 238,494 50,000 238,494 —
Total Revenue 37,964,554 35,440,457 38,415,786 39,440,019 1,024,233 39,274,977 (165,042)
Fund Balance 25,799,228 36,785,776 36,785,776 46,368,354 9,582,578 44,968,354 (1,400,000)
Total Sources 63,763,782 72,226,233 75,201,562 85,808,373 10,606,811 84,243,331 (1,565,042)
Requirements
Salaries and Benefits 56,997,793 52,462,226 71,335,526 63,671,975 (7,663,551) 65,554,444 1,882,469
Services and Supplies 4,045,377 5,577,772 7,445,477 7,271,924 (173,553) 7,336,259 64,335
Other Charges 9,098,924 9,426,721 10,649,914 9,405,519 (1,244,395) 9,545,609 140,090
Fixed Assets — 7,285 1,500,000 3,056,968 1,556,968 1,300,000 (1,756,968)
Other Financing Uses 6,429,734 6,427,308 6,452,131 6,450,024 (2,107) 6,461,225 11,201
Gross Appropriations 76,571,828 73,901,313 97,383,048 89,856,410 (7,526,638) 90,197,537 341,127
Intrafund Transfers (205,383) (270,849) (132,948) (132,948) — (132,948) —
Net Appropriations 76,366,445 73,630,463 97,250,100 89,723,462 (7,526,638) 90,064,589 341,127
Contingencies/Dept Reserves 25,299,228 35,285,776 35,285,776 44,968,353 9,682,577 44,968,353 —
Total Requirements 101,665,673 108,916,239 132,535,876 134,691,815 2,155,939 135,032,942 341,127
Net County Cost 37,901,890 36,690,006 57,334,314 48,883,442 (8,450,872) 50,789,611 1,906,169
Salary Resolution 383.0 354.0 354.0 327.0 (27.0) 327.0 —
FTE 380.9 353.9 350.8 323.8 (27.0) 323.8 —
1-7
County of San Mateo
Criminal Justice FY 2023-24 Adopted Budget
District Attorney's Office (2510B)
Bureau of
Investigations
Bureau of
Investigations
DISTRICT ATTORNEY’S OFFICE DISTRICT ATTORNEY’S OFFICE
District Attorney
Victim Services
Division
Victim Services
Division
Criminal
Prosecution
Criminal
Prosecution
TechnologyTechnology
Consumer &
Environmental
Consumer &
Environmental
Fiscal &
Accounting
Fiscal &
Accounting
1-8
County of San Mateo
FY 2023-24 Adopted Budget Criminal Justice
Mission Statement
Our mission is to prosecute adult and juvenile offenders, provide services to support victims, enforce consumer and
environmental laws, provide legal and investigative support to public safety partners and to remain committed to the
principles of equity and transparency in seeking justice and greater public safety. To that end, we are committed to
ensuring that no member of our office will seek or obtain a criminal conviction or seek or obtain a sentence of any
individual on the basis of race, ethnicity, gender, gender identity, sexual orientation, religion, or disability.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 866,664 1,430,118 1,109,676 2,289,676 1,180,000 2,209,676 (80,000)
Fines, Forfeitures and Penalties 624,592 634,944 805,665 1,838,196 1,032,531 1,860,955 22,759
Intergovernmental Revenues 14,718,832 14,836,593 14,765,294 16,041,142 1,275,848 16,084,390 43,248
Charges for Services 733,487 318,489 204,769 315,826 111,057 315,826 —
Interfund Revenue 189,236 244,399 — — — — —
Miscellaneous Revenue 210,196 177,444 73,400 123,400 50,000 73,400 (50,000)
Total Revenue 17,343,007 17,641,987 16,958,804 20,608,240 3,649,436 20,544,247 (63,993)
Fund Balance 8,294,697 8,638,502 8,638,502 9,263,175 624,673 8,125,669 (1,137,506)
Total Sources 25,637,704 26,280,489 25,597,306 29,871,415 4,274,109 28,669,916 (1,201,499)
Requirements
Salaries and Benefits 34,596,835 36,192,818 37,811,767 39,535,783 1,724,016 40,876,179 1,340,396
Services and Supplies 1,452,246 2,147,562 2,271,339 3,996,028 1,724,689 3,302,476 (693,552)
Other Charges 2,104,631 2,462,087 2,540,080 2,588,391 48,311 2,455,209 (133,182)
Other Financing Uses 142,921 156,336 154,005 141,836 (12,169) 128,275 (13,561)
Gross Appropriations 38,296,633 40,958,804 42,777,191 46,262,038 3,484,847 46,762,139 500,101
Intrafund Transfers (239,941) (255,017) (453,279) (432,806) 20,473 (437,646) (4,840)
Net Appropriations 38,056,692 40,703,787 42,323,912 45,829,232 3,505,320 46,324,493 495,261
Contingencies/Dept Reserves 7,157,191 7,500,996 7,500,996 8,125,669 624,673 7,320,004 (805,665)
Non-General Fund Reserves — — — — — — —
Total Requirements 45,213,883 48,204,783 49,824,908 53,954,901 4,129,993 53,644,497 (310,404)
Net County Cost 19,576,179 21,924,294 24,227,602 24,083,486 (144,116) 24,974,581 891,095
Salary Resolution 141.0 151.0 144.0 151.0 7.0 153.0 2.0
FTE 140.0 150.0 143.4 149.9 6.5 151.9 2.0
1-9
County of San Mateo
Criminal Justice FY 2023-24 Adopted Budget
County Support of the Courts (2700B)
County Support
of the Courts
County Support
of the Courts
COUNTY SUPPORT OF THE COURTSCOUNTY SUPPORT OF THE COURTS
Criminal Justice
1-10
County of San Mateo
FY 2023-24 Adopted Budget Criminal Justice
Mission Statement
In accordance with the provisions of the Trial Court Funding Act of 1997, all court-related County General Fund revenues
and expenditures are accounted for in this budget unit. Revenues include pre-existing court-generated General Fund
revenues and Fine and Forfeiture revenues that comprise the mandated Maintenance of Effort (MOE) base calculation.
Expenditures include MOE requirements for court operations, including County Facility Payments for court facilities
transferred to the State in FY 2008-09, Fine and Forfeiture State remittances, as well as court-related costs not within
the definition of “court operations.” A Memorandum of Agreement (MOA) between the Courts and the County specifies
services to be performed by the County for the Courts.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Fines, Forfeitures and Penalties 4,211,658 3,288,675 5,069,040 3,827,038 (1,242,002) 3,827,038 —
Charges for Services 895,855 469,408 1,305,921 605,921 (700,000) 605,921 —
Miscellaneous Revenue 1,526,919 187,629 1,168,221 1,128,221 (40,000) 1,128,221 —
Total Revenue 6,634,433 3,945,712 7,543,182 5,561,180 (1,982,002) 5,561,180 —
Fund Balance — 2,181,413 2,181,413 — (2,181,413) — —
Total Sources 6,634,433 6,127,125 9,724,595 5,561,180 (4,163,415) 5,561,180 —
Requirements
Salaries and Benefits — — — — — — —
Services and Supplies 1,451,812 931,103 1,534,726 1,490,007 (44,719) 1,490,323 316
Other Charges 18,962,438 16,523,153 20,443,255 17,018,982 (3,424,273) 17,018,986 4
Other Financing Uses — — 7,739 — (7,739) — —
Gross Appropriations 20,414,250 17,454,256 21,985,720 18,508,989 (3,476,731) 18,509,309 320
Intrafund Transfers
Net Appropriations 20,414,250 17,454,256 21,985,720 18,508,989 (3,476,731) 18,509,309 320
Contingencies/Dept Reserves — 683,713 683,713 — (683,713) — —
Total Requirements 20,414,250 18,137,969 22,669,433 18,508,989 (4,160,444) 18,509,309 320
Net County Cost 13,779,817 12,010,844 12,944,838 12,947,809 2,971 12,948,129 320
1-11
County of San Mateo
Criminal Justice FY 2023-24 Adopted Budget
Private Defender Program (2800B)
Private Defender
Program
Private Defender
Program
PRIVATE DEFENDER PROGRAM PRIVATE DEFENDER PROGRAM
Criminal Justice
1-12
County of San Mateo
FY 2023-24 Adopted Budget Criminal Justice
Mission Statement
In accordance with constitutional requirements and state statutes, the Private Defender Program provides competent
legal representation to individuals determined to be indigent by the Court. Services are provided through a contract with
the San Mateo County Bar Association.
The San Mateo County Bar Association’s Private Defender Program has been providing legal representation to the
indigent in San Mateo County for over 54 years. Currently, there are 114 lawyers on the Private Defender Program panel,
of which, more than half have over 15 years of criminal and / or juvenile law experience.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Intergovernmental Revenues — — 450,010 450,010 — 450,010 —
Charges for Services (0) — 654,624 654,624 — 654,624 —
Miscellaneous Revenue — — — — — — —
Total Revenue (0) — 1,104,634 1,104,634 — 1,104,634 —
Fund Balance — — — — — — —
Total Sources (0) — 1,104,634 1,104,634 — 1,104,634 —
Requirements
Services and Supplies 18,426,671 20,888,229 22,976,747 22,983,159 6,412 22,983,159 —
Other Charges 23,142 24,749 115,151 109,408 (5,743) 110,318 910
Other Financing Uses 36,910 37,031 36,966 37,222 256 37,288 66
Gross Appropriations 18,486,722 20,950,009 23,128,864 23,129,789 925 23,130,765 976
Intrafund Transfers
Net Appropriations 18,486,722 20,950,009 23,128,864 23,129,789 925 23,130,765 976
Total Requirements 18,486,722 20,950,009 23,128,864 23,129,789 925 23,130,765 976
Net County Cost 18,486,722 20,950,009 22,024,230 22,025,155 925 22,026,131 976
1-13
County of San Mateo
Criminal Justice FY 2023-24 Adopted Budget
Coroner's Office (3300B)
CORONER’S OFFICECORONER’S OFFICE
Investigations
Services
Investigations
Services
Pathology
Services
Pathology
Services
Coroner
1-14
County of San Mateo
FY 2023-24 Adopted Budget Criminal Justice
Mission Statement
The mission of the Coroner’s Office is to serve the residents of San Mateo County by providing prompt independent
investigations to determine the cause and manner of death of decedents under the Coroner’s jurisdiction and to provide
high quality service in a courteous manner balancing the needs of residents with the Coroner’s legal requirement.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Licenses, Permits and Franchises 13,860 14,534 13,500 13,500 — 13,500 —
Intergovernmental Revenues 772,767 772,767 772,767 772,767 — 772,767 —
Charges for Services 368,701 368,839 300,250 300,250 — 300,250 —
Interfund Revenue — 1,114 — — — — —
Miscellaneous Revenue 11,683 86,575 4,500 4,500 — 4,500 —
Total Revenue 1,167,011 1,243,829 1,091,017 1,091,017 — 1,091,017 —
Fund Balance 70,214 315,231 315,231 563,901 248,670 523,199 (40,702)
Total Sources 1,237,225 1,559,060 1,406,248 1,654,918 248,670 1,614,216 (40,702)
Requirements
Salaries and Benefits 2,703,149 3,023,391 3,103,712 3,081,294 (22,418) 3,208,483 127,189
Services and Supplies 1,109,596 1,126,079 1,440,137 1,679,823 239,686 1,497,680 (182,143)
Other Charges 456,922 499,753 489,634 1,078,801 589,167 1,101,453 22,652
Fixed Assets 24,517 16,046 — — — — —
Other Financing Uses 19,065 19,170 19,484 76,914 57,430 78,572 1,658
Gross Appropriations 4,313,250 4,684,440 5,052,967 5,916,832 863,865 5,886,188 (30,644)
Intrafund Transfers (6,089) — (88,000) (88,000) — (88,000) —
Net Appropriations 4,307,161 4,684,440 4,964,967 5,828,832 863,865 5,798,188 (30,644)
Contingencies/Dept Reserves 63,518 315,231 315,231 523,199 207,968 523,199 —
Non-General Fund Reserves — — — — — — —
Total Requirements 4,370,679 4,999,671 5,280,198 6,352,031 1,071,833 6,321,387 (30,644)
Net County Cost 3,133,454 3,440,611 3,873,950 4,697,113 823,163 4,707,171 10,058
Salary Resolution 15.0 15.0 15.0 17.0 2.0 17.0 —
FTE 15.0 15.0 15.0 17.0 2.0 17.0 —
2-1
County of San Mateo
Health Services FY 2023-24 Adopted Budget
Agency Overview
Health ServicesHealth Services
First 5First 5
County HealthCounty Health
Legend:
----- = Information only non-General Fund Department
2-2
County of San Mateo
FY 2023-24 Adopted Budget Health Services
Health Services
FY 2023-24 and FY 2024-25
All Funds Summary
Total Requirements
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
General Fund Budgets
Health Administration 6,234,465 6,057,701 6,443,890 4,996,679 (1,447,211) 5,123,223 126,544
Health Coverage Unit 8,944,406 8,378,264 11,459,700 6,147,080 (5,312,620) 6,173,685 26,605
Public Health, Policy and Planning 57,401,216 52,174,881 57,365,657 57,843,884 478,227 54,107,904 (3,735,980)
Health IT 6,077,366 6,298,598 5,972,682 31,752,292 25,779,610 22,015,897 (9,736,395)
Emergency Medical Services GF 10,347,996 11,043,683 11,383,922 11,797,091 413,169 11,968,478 171,387
Aging and Adult Services 34,173,537 37,148,324 46,499,374 54,873,860 8,374,486 49,082,912 (5,790,948)
Contributions to Medical Center 58,140,511 65,197,042 65,197,042 63,665,511 (1,531,531) 63,665,511 —
Environmental Health Services 19,865,660 22,631,016 23,331,412 22,342,685 (988,727) 22,260,815 (81,870)
Behavioral Health and Recovery
Services
227,315,133 245,100,146 270,701,310 326,845,398 56,144,088 302,932,308 (23,913,090)
Family Health Services 36,277,475 36,526,162 43,375,341 42,349,162 (1,026,179) 41,725,526 (623,636)
Correctional Health Services 29,333,078 30,764,440 29,150,367 32,295,317 3,144,950 33,085,187 789,870
IHSS Public Authority GF 3,702,306 3,702,306 3,702,306 3,702,306 — 3,702,306 —
Total General Fund 497,813,148 525,022,564 574,583,003 658,611,265 84,028,262 615,843,752 (42,767,513)
Total Requirements 497,813,148 525,022,564 574,583,003 658,611,265 84,028,262 615,843,752 (42,767,513)
Total Sources 314,021,457 355,955,251 371,129,824 459,242,680 88,112,856 411,685,223 (47,557,457)
Net County Cost 183,791,691 169,067,313 203,453,179 199,368,585 (4,084,594) 204,158,529 4,789,944
Non-General Fund Budgets
Health Administration — — — — — — —
Emergency Medical Services Fund 4,641,562 2,900,832 3,530,738 3,992,227 461,489 2,695,427 (1,296,800)
IHSS Public Authority 33,507,768 34,149,826 35,454,896 36,604,338 1,149,442 37,592,097 987,759
San Mateo Medical Center 444,747,589 444,189,612 435,499,643 480,857,313 45,357,670 488,577,349 7,720,036
Electronic Health Record — 63,623,177 — 119,581,700 119,581,700 86,447,477 (33,134,223)
Total Non-General Funds 482,896,920 544,863,446 474,485,277 641,035,578 166,550,301 615,312,350 (25,723,228)
Total Requirements 499,991,731 563,820,271 493,541,844 659,090,129 165,548,285 630,548,298 (28,541,831)
Total Sources 499,991,731 563,820,271 493,541,844 659,090,129 165,548,285 630,548,298 (28,541,831)
Net County Cost —
—
— — — —
Authorized Positions
FTE 2,150.4 2,221.8 2,166.3 2,245.4 79.2 2,246.4 1.0
Salary Resolution 2,225.0 2,278.0 2,253.0 2,328.0 75.0 2,329.0 1.0
Information Only
First 5 San Mateo County (Information
Only)
17,094,811 18,956,825 19,056,567 18,054,551 (1,002,016) 15,235,948 (2,818,603)
—
2-3
County of San Mateo
Health Services FY 2023-24 Adopted Budget
County Health (5000D)
COUNTY HEALTHCOUNTY HEALTH
Health
Coverage Unit
Health
Coverage Unit
Family Health
Services
Family Health
Services
Public Health,
Policy &
Planning
Public Health,
Policy &
Planning
Emergency
Medical
Services
Emergency
Medical
Services
San Mateo
Medical Center
San Mateo
Medical Center
Correctional
Health Services
Correctional
Health Services
Aging & Adult
Services
Aging & Adult
Services
Environmental
Health
Environmental
Health
Behavioral
Health
& Recovery
Services
Behavioral
Health
& Recovery
Services
IHSS Public
Authority
IHSS Public
Authority
LEAP
Institute
LEAP
Institute
Health
Information
Technology
Health
Information
Technology
CommunicationsCommunications
Administration &
Finance
Administration &
Finance
County Health Chief
Deputy Chief Health Officer
2-4
County of San Mateo
FY 2023-24 Adopted Budget Health Services
Mission Statement
The County Health mission is to help everyone in San Mateo County live longer and better lives.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 12,468,142 13,028,068 13,948,922 14,810,173 861,251 14,805,245 (4,928)
Licenses, Permits and Franchises 1,915,799 1,964,800 2,790,162 2,309,024 (481,138) 2,356,001 46,977
Fines, Forfeitures and Penalties 1,489,132 1,335,925 1,837,445 1,856,636 19,191 1,856,636 —
Use of Money and Property 1,265,961 3,998,372 920,865 846,860 (74,005) 846,860 —
Intergovernmental Revenues 408,438,222 400,763,001 380,506,156 449,606,687 69,100,531 420,509,718 (29,096,969)
Charges for Services 257,381,145 320,700,949 314,990,022 339,774,232 24,784,210 355,069,148 15,294,916
Interfund Revenue 14,765,208 14,706,892 16,716,127 76,416,203 59,700,076 49,907,730 (26,508,473)
Miscellaneous Revenue 24,294,417 30,562,124 30,815,070 27,910,971 (2,904,099) 27,968,043 57,072
Other Financing Sources 58,054,929 87,570,041 65,153,152 88,296,112 23,142,960 81,113,504 (7,182,608)
Total Revenue 780,072,953 874,630,172 827,677,921 1,001,826,898 174,148,977 954,432,885 (47,394,013)
Fund Balance 16,845,423 26,188,525 17,937,180 98,455,360 80,518,180 72,564,688 (25,890,672)
Total Sources 796,918,376 900,818,697 845,615,101 1,100,282,258 254,667,157 1,026,997,573 (73,284,685)
Requirements
Salaries and Benefits 434,674,894 447,325,050 495,266,197 522,074,155 26,807,958 522,794,182 720,027
Services and Supplies 315,521,335 314,315,570 310,533,721 376,624,410 66,090,689 355,928,891 (20,695,519)
Other Charges 130,364,458 151,517,894 164,183,247 190,643,423 26,460,176 189,558,283 (1,085,140)
Reclassification of Expenses — — 57,724 (744,363) (802,087) (743,363) 1,000
Fixed Assets 838,242 4,593,723 4,979,678 40,291,612 35,311,934 18,591,267 (21,700,345)
Other Financing Uses 80,882,138 90,208,055 80,434,892 116,554,398 36,119,506 91,701,341 (24,853,057)
Gross Appropriations 962,281,067 1,007,960,291 1,055,455,459 1,245,443,635 189,988,176 1,177,830,601 (67,613,034)
Intrafund Transfers (17,941,250) (16,253,785) (20,740,987) (18,361,480) 2,379,507 (19,239,187) (877,707)
Net Appropriations 944,339,818 991,706,506 1,034,714,472 1,227,082,155 192,367,683 1,158,591,414 (68,490,741)
Contingencies/Dept Reserves 13,046,501 13,379,549 10,687,168 15,212,387 4,525,219 15,212,387 —
Non-General Fund Reserves 23,323,749 64,799,955 3,666,640 57,356,301 53,689,661 57,352,301 (4,000)
Total Requirements 980,710,067 1,069,886,010 1,049,068,280 1,299,650,843 250,582,563 1,231,156,102 (68,494,741)
Net County Cost 183,791,691 169,067,314 203,453,179 199,368,585 (4,084,594) 204,158,529 4,789,944
Salary Resolution 2,225.0 2,278.0 2,253.0 2,328.0 75.0 2,329.0 1.0
FTE 2,150.4 2,221.8 2,166.3 2,245.4 79.2 2,246.4 1.0
2-5
County of San Mateo
Health Services FY 2023-24 Adopted Budget
First Five San Mateo County (1950B)
Support
Personnel
Support
Personnel
Program
Director
Program
Director
Fiscal
Manager
Fiscal
Manager
FIRST 5 SAN MATEO COUNTYFIRST 5 SAN MATEO COUNTY
Executive Director
2-6
County of San Mateo
FY 2023-24 Adopted Budget Health Services
Mission Statement
First 5 San Mateo County promotes positive outcomes for young children and their families through strategic
investments, community leadership, and effective partnerships.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Use of Money and Property 125,290 303,007 84,000 101,000 17,000 74,000 (27,000)
Intergovernmental Revenues 6,049,745 5,127,471 5,712,051 3,879,051 (1,833,000) 3,724,051 (155,000)
Charges for Services 1,048 1,048 — — — — —
Miscellaneous Revenue 815,613 925,783 661,000 496,000 (165,000) 496,000 —
Total Revenue 6,991,696 6,357,309 6,457,051 4,476,051 (1,981,000) 4,294,051 (182,000)
Fund Balance 10,103,115 12,599,516 12,599,516 13,578,500 978,984 10,941,897 (2,636,603)
Total Sources 17,094,811 18,956,825 19,056,567 18,054,551 (1,002,016) 15,235,948 (2,818,603)
Requirements
Salaries and Benefits 1,482,215 1,513,243 1,696,281 1,659,834 (36,447) 1,681,881 22,047
Services and Supplies 91,067 50,287 141,600 131,379 (10,221) 121,383 (9,996)
Other Charges 4,439,430 4,947,510 6,412,630 5,321,441 (1,091,189) 5,322,680 1,239
Gross Appropriations 6,012,712 6,511,041 8,250,511 7,112,654 (1,137,857) 7,125,944 13,290
Intrafund Transfers
Net Appropriations 6,012,712 6,511,041 8,250,511 7,112,654 (1,137,857) 7,125,944 13,290
Contingencies/Dept Reserves — — — — — — —
Non-General Fund Reserves 11,082,099 12,445,784 10,806,056 10,941,897 135,841 8,110,004 (2,831,893)
Total Requirements 17,094,811 18,956,825 19,056,567 18,054,551 (1,002,016) 15,235,948 (2,818,603)
Net County Cost — — — — — — —
Salary Resolution 8.0 8.0 8.0 8.0 — 8.0 —
FTE 8.0 8.0 7.6 7.6 — 7.6 —
3-1
County of San Mateo
Social Services FY 2023-24 Adopted Budget
Agency Overview
Social ServicesSocial Services
Human Services
Agency
Human Services
Agency
Department of Child
Support Services
Department of Child
Support Services
3-2
County of San Mateo
FY 2023-24 Adopted Budget Social Services
Social Services
FY 2023-24 and FY 2024-25
All Funds Summary
Total Requirements
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
General Fund Budgets
Human Services Agency 241,216,185 258,388,116 313,729,776 337,159,986 23,430,210 332,648,510 (4,511,476)
Department of Child Support Services 10,796,911 10,216,758 10,474,655 10,400,133 (74,522) 10,498,685 98,552
Total General Fund 252,013,096 268,604,874 324,204,431 347,560,119 23,355,688 343,147,195 (4,412,924)
Total Requirements 252,013,096 268,604,874 324,204,431 347,560,119 23,355,688 343,147,195 (4,412,924)
Total Sources 213,959,579 225,318,275 259,399,941 278,045,606 18,645,665 271,772,208 (6,273,398)
Net County Cost 38,053,516 43,286,599 64,804,490 69,514,513 4,710,023 71,374,987 1,860,474
Authorized Positions
FTE 838.0 846.0 841.2 863.2 22.0 863.2 —
Salary Resolution 838.0 846.0 842.0 864.0 22.0 864.0 —
3-3
County of San Mateo
Social Services FY 2023-24 Adopted Budget
Human Services Agency (7000D)
Financial
Services
Financial
Services
HUMAN SERVICES AGENCYHUMAN SERVICES AGENCY
Employment
Services
Employment
Services
Economic
Self-
Sufficiency
Economic
Self-
Sufficiency
Office of
Agency
Director
Office of
Agency
Director
Children &
Family
Services
Children &
Family
Services
TechnologyTechnology
Staff
Development
Staff
Development
Collaborative
Community
Outcomes
Collaborative
Community
Outcomes
Director
Assistant Director
3-4
County of San Mateo
FY 2023-24 Adopted Budget Social Services
Mission Statement
The San Mateo County Human Services Agency (HSA) assists individuals and families to achieve economic self
sufficiency, promotes community and family strength, and works to ensure child safety and well-being.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 10,983,504 13,819,569 15,298,480 25,319,539 10,021,059 25,315,596 (3,943)
Intergovernmental Revenues 137,555,765 148,665,701 179,574,467 186,818,251 7,243,784 188,796,413 1,978,162
Charges for Services 2,074,085 1,973,737 2,607,000 1,787,000 (820,000) 1,526,831 (260,169)
Interfund Revenue 295,755 7,226 5,000 1,000 (4,000) 1,000 —
Miscellaneous Revenue 3,257,357 1,407,360 2,212,359 1,492,549 (719,810) 1,492,549 —
Total Revenue 154,166,465 165,873,593 199,697,306 215,418,339 15,721,033 217,132,389 1,714,050
Fund Balance 48,996,203 49,227,980 49,227,980 52,227,134 2,999,154 44,141,134 (8,086,000)
Total Sources 203,162,668 215,101,573 248,925,286 267,645,473 18,720,187 261,273,523 (6,371,950)
Requirements
Salaries and Benefits 118,501,571 120,921,118 139,703,374 143,284,962 3,581,588 146,680,365 3,395,403
Services and Supplies 38,459,019 45,382,121 70,820,213 90,707,961 19,887,748 87,153,787 (3,554,174)
Other Charges 46,314,174 53,471,327 64,415,597 66,213,925 1,798,328 66,280,076 66,151
Reclassification of Expenses — — 38,192 — (38,192) — —
Fixed Assets 11,740 115,342 720,000 770,000 50,000 650,000 (120,000)
Other Financing Uses 1,712,970 2,677,331 1,409,573 1,592,110 182,537 1,320,754 (271,356)
Gross Appropriations 204,999,474 222,567,240 277,106,949 302,568,958 25,462,009 302,084,982 (483,976)
Intrafund Transfers (2,324,147) (3,051,104) (2,249,153) (9,550,106) (7,300,953) (8,927,606) 622,500
Net Appropriations 202,675,327 219,516,136 274,857,796 293,018,852 18,161,056 293,157,376 138,524
Contingencies/Dept Reserves 38,540,858 38,871,980 38,871,980 44,141,134 5,269,154 39,491,134 (4,650,000)
Total Requirements 241,216,185 258,388,116 313,729,776 337,159,986 23,430,210 332,648,510 (4,511,476)
Net County Cost 38,053,516 43,286,543 64,804,490 69,514,513 4,710,023 71,374,987 1,860,474
Salary Resolution 777.0 790.0 786.0 808.0 22.0 808.0 —
FTE 777.0 790.0 785.2 807.2 22.0 807.2 —
3-5
County of San Mateo
Social Services FY 2023-24 Adopted Budget
Department of Child Support Services (2600B)
Administrative Services
Division
Administrative Services
Division
Legal Services
Division
Legal Services
Division
DEPARTMENT OF CHILD SUPPORT SERVICESDEPARTMENT OF CHILD SUPPORT SERVICES
Child Support Services
Division
Child Support Services
Division
Director
3-6
County of San Mateo
FY 2023-24 Adopted Budget Social Services
Mission Statement
Serving the public by partnering with parents to achieve the financial commitment toward their children in a fair,
equitable and nonjudgmental manner.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Intergovernmental Revenues 10,796,911 10,216,701 9,957,279 10,367,126 409,847 10,367,126 —
Miscellaneous Revenue — — 517,376 33,007 (484,369) 131,559 98,552
Total Revenue 10,796,911 10,216,701 10,474,655 10,400,133 (74,522) 10,498,685 98,552
Total Sources 10,796,911 10,216,701 10,474,655 10,400,133 (74,522) 10,498,685 98,552
Requirements
Salaries and Benefits 9,862,116 9,244,642 9,585,150 9,399,729 (185,421) 9,538,659 138,930
Services and Supplies 192,351 191,114 197,333 208,954 11,621 208,962 8
Other Charges 547,992 588,428 764,055 612,926 (151,129) 624,147 11,221
Other Financing Uses 194,453 192,573 194,644 195,527 883 194,690 (837)
Gross Appropriations 10,796,911 10,216,758 10,741,182 10,417,136 (324,046) 10,566,458 149,322
Intrafund Transfers — — (266,527) (17,003) 249,524 (67,773) (50,770)
Net Appropriations 10,796,911 10,216,758 10,474,655 10,400,133 (74,522) 10,498,685 98,552
Total Requirements 10,796,911 10,216,758 10,474,655 10,400,133 (74,522) 10,498,685 98,552
Net County Cost — 56 — — — — —
Salary Resolution 61.0 56.0 56.0 56.0 — 56.0 —
FTE 61.0 56.0 56.0 56.0 — 56.0 —
4-1
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Agency Overview
Community ServicesCommunity Services
Department of
Public Works
Department of
Public Works
Real Property
Services
Real Property
Services
Department of
Housing
Department of
Housing
Parks DepartmentParks Department
Office of
Sustainability
Office of
Sustainability
County Service
Area #1
County Service
Area #1
Fire Protection
Services
Fire Protection
Services
Local Agency
Formation
Commission
Local Agency
Formation
Commission
Agricultural /
Weights and
Measures
Agricultural /
Weights and
Measures
Planning and
Building
Planning and
Building
Capital ProjectsCapital Projects
Construction FundsConstruction Funds County LibraryCounty Library
Community AffairsCommunity Affairs
Public Safety
Communications
Public Safety
Communications
Message SwitchMessage Switch
Department of
Emergency
Management
Department of
Emergency
Management
4-2
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Community Services
FY 2023-24 and FY 2024-25
All Funds Summary
Total Requirements
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
General Fund Budgets
Planning and Building 15,214,843 16,557,911 19,606,653 21,982,351 2,375,698 18,366,265 (3,616,086)
Parks Department 24,458,218 23,887,656 27,781,497 28,614,231 832,734 25,349,823 (3,264,408)
Office of Sustainability 9,094,336 11,175,965 16,458,446 18,953,983 2,495,537 17,035,621 (1,918,362)
Department of Emergency Management 4,224,759 4,242,781 5,132,434 6,408,883 1,276,449 5,788,563 (620,320)
Department of Public Works 37,714,073 38,796,792 47,690,560 47,095,005 (595,555) 45,084,990 (2,010,015)
Real Property Services 4,787,525 4,213,601 4,894,304 4,607,082 (287,222) 4,621,675 14,593
Agriculture/Weights and Measures 7,323,037 7,432,484 8,871,791 9,036,974 165,183 8,329,921 (707,053)
Public Safety Communications 19,986,967 22,491,082 28,766,487 27,758,912 (1,007,575) 24,859,193 (2,899,719)
Fire Protection Services 13,602,669 14,741,736 20,009,437 23,338,379 3,328,942 22,808,516 (529,863)
Department of Housing 31,086,021 28,052,150 125,248,308 162,992,442 37,744,134 39,436,886 (123,555,556)
Total General Fund 167,492,449 171,592,158 304,459,917 350,788,242 46,328,325 211,681,453 (139,106,789)
Total Requirements 167,492,449 171,592,158 304,459,917 350,788,242 46,328,325 211,681,453 (139,106,789)
Total Sources 136,678,111 140,176,863 260,143,754 303,519,745 43,375,991 162,996,890 (140,522,855)
Net County Cost 30,814,338 31,415,294 44,316,163 47,268,497 2,952,334 48,684,563 1,416,066
4-3
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Non-General Fund Budgets
Fish and Game 65,532 68,405 67,532 70,405 2,873 60,405 (10,000)
Parks Acquisition and Development — — — — — — —
Coyote Point Marina 4,404,837 4,456,172 4,216,982 1,640,460 (2,576,522) 1,640,460 —
Parks Capital Projects Budget 14,592,758 7,282,439 37,461,309 39,507,784 2,046,475 1,436,473 (38,071,311)
Solid Waste Management 10,831,436 8,864,506 9,125,381 7,759,564 (1,365,817) 7,208,892 (550,672)
OOS - County Service Area #8 8,812,905 9,444,377 9,138,709 10,007,466 868,757 9,791,576 (215,890)
Road Construction and Operations 80,838,172 92,207,575 92,864,760 115,360,874 22,496,114 66,902,263 (48,458,611)
Construction Services 2,066,368 2,036,818 2,772,519 2,734,810 (37,709) 2,764,448 29,638
Vehicle and Equipment Services 25,388,695 27,435,410 27,014,803 29,898,105 2,883,302 26,921,640 (2,976,465)
Waste Management — — — — — — —
Utilities 83,339,768 87,769,185 84,766,859 86,265,187 1,498,328 74,318,410 (11,946,777)
Airports 11,312,609 11,963,346 11,592,520 22,169,336 10,576,816 8,759,586 (13,409,750)
Capital Projects 34,401,614 40,744,304 112,266,426 132,756,509 20,490,083 26,618,458 (106,138,051)
County One-Time Expense Fund 136,435,630 93,414,299 91,935,630 94,414,299 2,478,669 92,435,630 (1,978,669)
Courthouse Construction Fund 1,214,463 1,164,712 1,415,953 1,366,082 (49,871) 1,366,082 —
Criminal Justice Construction Fund 2,821,947 3,493,587 3,739,947 4,289,311 549,364 4,289,311 —
Other Capital Construction Fund 70,465,494 71,178,187 165,510,960 111,619,967 (53,890,993) — (111,619,967)
Major Capital Construction 37,320,959 47,124,098 63,969,069 61,715,677 (2,253,392) 23,476,800 (38,238,877)
Structural Fire 18,936,710 18,300,867 21,890,261 18,904,498 (2,985,763) 16,049,370 (2,855,128)
County Service Area #1 11,889,841 13,437,429 13,023,818 14,716,438 1,692,620 12,782,379 (1,934,059)
Total Non-General Funds 555,139,736 540,385,714 752,773,438 755,196,772 2,423,334 376,822,183 (378,374,589)
Total Requirements 765,952,184 761,493,361 972,563,972 990,420,869 17,856,897 596,387,484 (394,033,385)
Total Sources 765,952,184 761,493,361 972,563,972 990,420,869 17,856,897 596,387,484 (394,033,385)
Net County Cost — — —
Authorized Positions
FTE 630.0 637.5 632.9 677.0 44.1 677.0 —
Salary Resolution 630.0 638.0 635.0 679.0 44.0 679.0 —
Information Only
Local Agency Formation Commission
(Information Only)
925,731 814,046 786,400 796,157 9,757 777,170 (18,987)
County Library (Information Only) 74,415,104 83,468,166 77,818,179 84,452,465 6,634,286 68,812,656 (15,639,809)
Department of Housing 135,471,614 136,825,435 141,185,955 149,975,475 8,789,520 149,975,475 —
Community Services
FY 2023-24 and FY 2024-25
All Funds Summary
Total Requirements
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
— — ——
4-4
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Planning and Building (3800B)
PLANNING AND BUILDINGPLANNING AND BUILDING
Building
Services
Building
Services
Current
Planning
Current
Planning
Code
Compliance
Code
Compliance
Administrative
Services
Administrative
Services
Long Range
Planning
Long Range
Planning
Community Development Director
4-5
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Mission Statement
The mission of the Planning and Building Department is to serve the County and its communities by preparing,
administering, and enforcing land use plans and development regulations that protect public health and safety, preserve
agricultural and environmental resources, address housing and transportation needs, and create healthy and prosperous
communities.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 28,143 42,382 1,323,458 1,065,657 (257,801) 156,260 (909,397)
Licenses, Permits and Franchises 3,975,889 4,007,594 4,347,159 4,753,667 406,508 4,753,667 —
Fines, Forfeitures and Penalties 1,296 746 — 1,000 1,000 1,000 —
Intergovernmental Revenues — 301,053 652,200 536,346 (115,854) — (536,346)
Charges for Services 2,484,843 2,722,423 3,127,561 4,110,580 983,019 3,267,218 (843,362)
Interfund Revenue 92,421 25,085 104,275 24,584 (79,691) 25,684 1,100
Miscellaneous Revenue 784,133 602,803 13,100 323,050 309,950 323,050 —
Other Financing Sources 14,369 461 — — — — —
Total Revenue 7,381,094 7,702,547 9,567,753 10,814,884 1,247,131 8,526,879 (2,288,005)
Fund Balance 2,340,986 2,439,663 2,439,663 2,479,734 40,071 1,296,198 (1,183,536)
Total Sources 9,722,080 10,142,210 12,007,416 13,294,618 1,287,202 9,823,077 (3,471,541)
Requirements
Salaries and Benefits 10,488,976 10,968,273 13,441,640 13,335,599 (106,041) 13,759,797 424,198
Services and Supplies 2,631,436 3,330,370 3,823,245 7,803,677 3,980,432 2,973,608 (4,830,069)
Other Charges 1,102,170 1,377,539 1,353,327 1,224,144 (129,183) 1,241,910 17,766
Reclassification of Expenses — — — — — — —
Fixed Assets — — — — — — —
Other Financing Uses 49,771 47,454 48,457 51,481 3,024 51,961 480
Gross Appropriations 14,272,352 15,723,635 18,666,669 22,414,901 3,748,232 18,027,276 (4,387,625)
Intrafund Transfers (353,707) (461,923) (356,214) (1,728,748) (1,372,534) (957,209) 771,539
Net Appropriations 13,918,645 15,261,713 18,310,455 20,686,153 2,375,698 17,070,067 (3,616,086)
Contingencies/Dept Reserves 1,296,198 1,296,198 1,296,198 1,296,198 — 1,296,198 —
Total Requirements 15,214,843 16,557,911 19,606,653 21,982,351 2,375,698 18,366,265 (3,616,086)
Net County Cost 5,492,762 6,415,701 7,599,237 8,687,733 1,088,496 8,543,188 (144,545)
Salary Resolution 67.0 69.0 68.0 69.0 1.0 69.0 —
FTE 67.0 68.5 67.5 68.5 1.0 68.5 —
4-6
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Local Agency Formation Commission (3570B)
Mission Statement
Provide staff support to the Local Agency Formation Commission to ensure city and special district organization and
boundary changes comply with State law and State-mandated studies are completed in compliance with State law.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Use of Money and Property 5,060 10,332 200 200 — 200 —
Intergovernmental Revenues 484,789 548,826 535,383 553,123 17,740 679,970 126,847
Charges for Services 33,727 29,958 31,386 35,000 3,614 37,000 2,000
Interfund Revenue — — — — — — —
Miscellaneous Revenue 230 5,499 — — — — —
Total Revenue 523,806 594,615 566,969 588,323 21,354 717,170 128,847
Fund Balance 401,925 219,431 219,431 207,834 (11,597) 60,000 (147,834)
Total Sources 925,731 814,046 786,400 796,157 9,757 777,170 (18,987)
Requirements
Salaries and Benefits 412,350 432,150 455,005 462,615 7,610 484,709 22,094
Services and Supplies 217,258 108,866 133,834 181,180 47,346 132,289 (48,891)
Other Charges 76,692 65,195 92,393 92,362 (31) 100,172 7,810
Gross Appropriations 706,299 606,212 681,232 736,157 54,925 717,170 (18,987)
Intrafund Transfers — — — — — — —
Net Appropriations 706,299 606,212 681,232 736,157 54,925 717,170 (18,987)
Contingencies/Dept Reserves 219,431 207,834 105,168 60,000 (45,168) 60,000 —
Total Requirements 925,731 814,046 786,400 796,157 9,757 777,170 (18,987)
Net County Cost — — — — — — —
Salary Resolution 2.0 2.0 2.0 2.0 — 2.0 —
FTE 2.0 2.0 2.0 2.0 — 2.0 —
4-7
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Parks Department (3900D)
Coyote Point
Marina
Coyote Point
Marina
Parks Capital
Projects
Parks Capital
Projects
Fish &
Game
Fish &
Game
Parks &
Recreation
Parks &
Recreation
PARKS DEPARTMENTPARKS DEPARTMENT
Parks Director
4-8
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Mission Statement
Through stewardship, San Mateo County Parks preserves our County’s natural and cultural treasures, and provides safe,
accessible parks, recreation, and learning opportunities to enhance the community’s quality of life.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 8,435,282 7,068,163 15,344,337 13,744,611 (1,599,726) 2,387,335 (11,357,276)
Licenses, Permits and Franchises — — — — — — —
Fines, Forfeitures and Penalties 24,323 17,603 9,500 9,500 — 9,500 —
Use of Money and Property 281,115 218,491 269,268 251,934 (17,334) 251,934 —
Intergovernmental Revenues 108,995 168,026 3,332,507 3,949,208 616,701 — (3,949,208)
Charges for Services 3,702,635 3,423,870 3,870,383 3,954,590 84,207 4,018,090 63,500
Interfund Revenue 1,630 618,214 1,891,134 3,836,367 1,945,233 999 (3,835,368)
Miscellaneous Revenue 464,290 191,558 3,655,856 6,747,789 3,091,933 72,000 (6,675,789)
Other Financing Sources 8,729,445 1,304,731 18,773,162 16,392,731 (2,380,431) 100,000 (16,292,731)
Total Revenue 21,747,715 13,010,656 47,146,147 48,886,730 1,740,583 6,839,858 (42,046,872)
Fund Balance 7,351,805 7,273,000 6,959,297 4,070,339 (2,888,958) 4,060,339 (10,000)
Total Sources 29,099,520 20,283,656 54,105,444 52,957,069 (1,148,375) 10,900,197 (42,056,872)
Requirements
Salaries and Benefits 14,035,909 14,336,984 15,247,194 16,022,792 775,598 16,274,561 251,769
Services and Supplies 6,204,900 5,414,142 8,730,934 11,456,019 2,725,085 5,093,242 (6,362,777)
Other Charges 3,171,452 3,164,208 2,815,765 2,974,718 158,953 2,996,100 21,382
Fixed Assets 7,196,828 3,235,981 30,745,255 5,429,836 (25,315,419) — (5,429,836)
Other Financing Uses 6,158,213 4,598,324 7,907,460 32,974,211 25,066,751 112,919 (32,861,292)
Gross Appropriations 36,767,303 30,749,639 65,446,608 68,857,576 3,410,968 24,476,822 (44,380,754)
Intrafund Transfers (121,830) (189,849) (253,230) (3,085,035) (2,831,805) (50,000) 3,035,035
Net Appropriations 36,645,473 30,559,790 65,193,378 65,772,541 579,163 24,426,822 (41,345,719)
Contingencies/Dept Reserves 2,536,606 2,570,031 2,570,031 2,575,461 5,430 2,575,461 —
Non-General Fund Reserves 4,339,266 2,564,851 1,763,911 1,484,878 (279,033) 1,484,878 —
Total Requirements 43,521,345 35,694,672 69,527,320 69,832,880 305,560 28,487,161 (41,345,719)
Net County Cost 14,421,825 15,411,016 15,421,876 16,875,811 1,453,935 17,586,964 711,153
Salary Resolution 78.0 78.0 78.0 88.0 10.0 88.0 —
FTE 78.0 78.0 77.9 88.0 10.1 88.0 —
4-9
County of San Mateo
Community Services FY 2023-24 Adopted Budget
County Library (3700B)
SAN MATEO COUNTY LIBRARY
JOINT POWERS AUTHORITY
SAN MATEO COUNTY LIBRARY
JOINT POWERS AUTHORITY
Library Community
Services
Library Community
Services
Joint Powers Authority Governing Board
DirectorDirector
4-10
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Mission Statement
San Mateo County Libraries strengthen our community by creating an inclusive sense of place and environment for
learning.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 39,023,469 41,834,144 37,752,120 40,285,502 2,533,382 39,222,039 (1,063,463)
Use of Money and Property 360,554 947,266 371,216 371,216 — 371,216 —
Intergovernmental Revenues 287,260 1,822,433 184,500 693,774 509,274 587,600 (106,174)
Charges for Services 22,381 9,801 — — — — —
Interfund Revenue 296,853 255,811 653,293 251,549 (401,744) 251,549 —
Miscellaneous Revenue 548,342 474,647 732,985 209,979 (523,006) 209,979 —
Total Revenue 40,538,859 45,344,101 39,694,114 41,812,020 2,117,906 40,642,383 (1,169,637)
Fund Balance 33,876,245 38,124,065 38,124,065 42,640,445 4,516,380 28,170,273 (14,470,172)
Total Sources 74,415,104 83,468,166 77,818,179 84,452,465 6,634,286 68,812,656 (15,639,809)
Requirements
Salaries and Benefits 19,886,549 21,915,680 24,656,168 26,154,609 1,498,441 26,590,252 435,643
Services and Supplies 14,020,185 16,591,415 19,707,268 21,079,060 1,371,792 14,875,952 (6,203,108)
Other Charges 1,552,950 1,762,219 3,640,358 6,261,943 2,621,585 1,999,696 (4,262,247)
Fixed Assets 801,205 531,638 1,991,000 2,753,362 762,362 — (2,753,362)
Other Financing Uses 30,149 26,769 28,137 33,218 5,081 33,986 768
Gross Appropriations 36,291,039 40,827,721 50,022,931 56,282,192 6,259,261 43,499,886 (12,782,306)
Intrafund Transfers — — — — — — —
Net Appropriations 36,291,039 40,827,721 50,022,931 56,282,192 6,259,261 43,499,886 (12,782,306)
Contingencies/Dept Reserves 10,569,050 4,524,868 4,524,868 4,709,726 184,858 4,696,559 (13,167)
Non-General Fund Reserves 27,555,015 38,115,577 23,270,380 23,460,547 190,167 20,616,211 (2,844,336)
Total Requirements 74,415,104 83,468,166 77,818,179 84,452,465 6,634,286 68,812,656 (15,639,809)
Net County Cost — — — — — — —
Salary Resolution 135.0 146.0 146.0 153.0 7.0 153.0 —
FTE 122.4 135.5 131.7 139.1 7.5 139.1 —
4-11
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Office of Sustainability (4000D)
Livable
Communities
Livable
Communities
AdministrationAdministration
OFFICE OF SUSTAINABILITYOFFICE OF SUSTAINABILITY
Solid Waste
Management
Solid Waste
Management
Climate
Resilience
Climate
Resilience
OOS – County
Service Area #8
OOS – County
Service Area #8
Climate
Protection
Climate
Protection
Director
Assistant Director
4-12
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Mission Statement
The Office of Sustainability helps the County of San Mateo and its communities adapt to our changing environment by
providing services and resources that inspire new ideas and solutions. We are committed to building a community that
fulfills the needs of everyone today and in the future.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 1,864,195 2,706,841 3,038,930 3,692,716 653,786 2,994,606 (698,110)
Licenses, Permits and Franchises 2,949,482 2,855,763 3,054,321 3,107,603 53,282 3,107,603 —
Use of Money and Property 124,397 244,294 163,388 176,503 13,115 176,503 —
Intergovernmental Revenues 1,451,242 837,211 1,320,793 2,817,699 1,496,906 2,574,269 (243,430)
Charges for Services 1,885,699 1,909,612 1,871,663 1,908,479 36,816 1,908,479 —
Interfund Revenue 1,471 129,773 — — — — —
Miscellaneous Revenue 17,669 22,077 76,667 35,000 (41,667) 35,000 —
Other Financing Sources 133,857 1,431,674 1,829,689 1,960,176 130,487 2,043,722 83,546
Total Revenue 8,428,013 10,137,243 11,355,451 13,698,176 2,342,725 12,840,182 (857,994)
Fund Balance 16,960,206 15,266,052 15,266,052 14,861,119 (404,933) 12,829,692 (2,031,427)
Total Sources 25,388,219 25,403,295 26,621,503 28,559,295 1,937,792 25,669,874 (2,889,421)
Requirements
Salaries and Benefits 6,018,383 6,208,130 8,305,487 8,041,354 (264,133) 8,205,102 163,748
Services and Supplies 7,899,980 9,239,211 13,876,040 15,882,935 2,006,895 13,154,838 (2,728,097)
Other Charges 1,792,482 1,087,873 1,471,951 980,891 (491,060) 774,169 (206,722)
Other Financing Uses 63,306 119,117 345,113 150,204 (194,909) 150,387 183
Gross Appropriations 15,774,151 16,654,331 23,998,591 25,055,384 1,056,793 22,284,496 (2,770,888)
Intrafund Transfers (41,667) — (157,950) (72,396) 85,554 (71,454) 942
Net Appropriations 15,732,484 16,654,331 23,840,641 24,982,988 1,142,347 22,213,042 (2,769,946)
Contingencies/Dept Reserves 1,235,145 2,260,250 2,260,250 2,041,358 (218,892) 2,260,250 218,892
Non-General Fund Reserves 11,771,047 10,570,267 8,621,645 9,696,667 1,075,022 9,562,797 (133,870)
Total Requirements 28,738,677 29,484,848 34,722,536 36,721,013 1,998,477 34,036,089 (2,684,924)
Net County Cost 3,350,457 4,081,553 8,101,033 8,161,718 60,685 8,366,215 204,497
Salary Resolution 28.0 30.0 30.0 33.0 3.0 33.0 —
FTE 28.0 30.0 29.9 32.9 3.0 32.9 —
4-13
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Department of Emergency Management (4300B)
Emergency
Management JPA
Emergency
Management JPA
Department of Emergency
Management
Department of Emergency
Management
Department of Emergency ManagementDepartment of Emergency Management
Director
4-14
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Mission Statement
Our mission is to advance community resilience through a proactive and comprehensive approach to emergency
management, involving the whole community in every phase of disaster preparedness, mitigation, response and
recovery.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 32,302 130,346 167,964 444,743 276,779 74,843 (369,900)
Intergovernmental Revenues 2,537,786 1,848,051 1,762,689 2,174,612 411,923 2,174,612 —
Charges for Services 50,000 410,000 50,000 410,000 360,000 410,000 —
Interfund Revenue 150,000 — 410,000 — (410,000) — —
Miscellaneous Revenue 8,256 (1,955) — — — — —
Total Revenue 2,778,344 2,386,442 2,390,653 3,029,355 638,702 2,659,455 (369,900)
Fund Balance — 395,880 395,880 603,378 207,498 271,188 (332,190)
Total Sources 2,778,344 2,782,322 2,786,533 3,632,733 846,200 2,930,643 (702,090)
Requirements
Salaries and Benefits 1,283,833 1,394,309 1,983,274 2,126,830 143,556 2,250,189 123,359
Services and Supplies 2,005,002 1,674,378 1,623,319 3,152,259 1,528,940 2,398,834 (753,425)
Other Charges 910,851 991,899 1,127,919 675,676 (452,243) 684,835 9,159
Reclassification of Expenses — — — — — — —
Fixed Assets — — 65,000 — (65,000) — —
Other Financing Uses 25,074 28,538 29,141 32,806 3,665 33,393 587
Gross Appropriations 4,224,759 4,089,124 4,828,653 5,987,571 1,158,918 5,367,251 (620,320)
Intrafund Transfers — — 150,124 150,124 — 150,124 —
Net Appropriations 4,224,759 4,089,124 4,978,777 6,137,695 1,158,918 5,517,375 (620,320)
Contingencies/Dept Reserves — 153,657 153,657 271,188 117,531 271,188 —
Total Requirements 4,224,759 4,242,781 5,132,434 6,408,883 1,276,449 5,788,563 (620,320)
Net County Cost 1,446,416 1,460,459 2,345,901 2,776,150 430,249 2,857,920 81,770
Salary Resolution 10.0 10.0 10.0 12.0 2.0 12.0 —
FTE 10.0 10.0 10.0 12.0 2.0 12.0 —
4-15
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Department of Public Works (4500D)
Construction
Services
Construction
Services
Road Construction
& Operations
Road Construction
& Operations
Administrative
Services
Administrative
Services
DEPARTMENT OF PUBLIC WORKSDEPARTMENT OF PUBLIC WORKS
UtilitiesUtilitiesFacilities ServicesFacilities Services
Enhanced Flood
Control
Enhanced Flood
Control
Vehicle &
Equipment
Services
Vehicle &
Equipment
Services
Director
Airports Airports
Engineering
Services
Engineering
Services
4-16
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Mission Statement
The Department of Public Works (DPW) plans, designs, constructs, operates and maintains facilities and equipment that
are safe and accessible to the general public and County employees
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 9,481,158 10,151,542 5,640,308 8,026,220 2,385,912 7,842,258 (183,962)
Licenses, Permits and Franchises 1,459,054 1,443,191 925,500 1,245,500 320,000 1,295,500 50,000
Fines, Forfeitures and Penalties 2,321 11,742 15,000 15,000 — 15,000 —
Use of Money and Property 7,259,039 8,208,952 5,935,812 5,905,410 (30,402) 5,777,415 (127,995)
Intergovernmental Revenues 34,967,671 31,437,795 31,477,052 56,078,495 24,601,443 31,513,041 (24,565,454)
Charges for Services 24,855,087 24,619,653 27,096,272 27,921,380 825,108 28,827,030 905,650
Interfund Revenue 35,906,575 37,581,539 46,140,403 46,571,124 430,721 46,856,746 285,622
Miscellaneous Revenue 760,371 1,345,746 540,436 658,436 118,000 667,636 9,200
Other Financing Sources 1,589,129 1,273,998 6,635,983 4,854,447 (1,781,536) 999,447 (3,855,000)
Total Revenue 116,280,405 116,074,158 124,406,766 151,276,012 26,869,246 123,794,073 (27,481,939)
Fund Balance 124,379,279 144,135,261 142,295,255 152,247,305 9,952,050 100,957,264 (51,290,041)
Total Sources 240,659,685 260,209,419 266,702,021 303,523,317 36,821,296 224,751,337 (78,771,980)
Requirements
Salaries and Benefits 49,801,034 49,898,526 59,801,381 60,052,235 250,854 61,809,043 1,756,808
Services and Supplies 55,105,145 56,230,177 94,941,351 109,894,859 14,953,508 75,291,422 (34,603,437)
Other Charges 15,205,142 15,947,430 15,855,556 16,768,131 912,575 15,829,424 (938,707)
Reclassification of Expenses — — — — — — —
Fixed Assets 6,211,069 13,771,977 29,037,344 44,199,822 15,162,478 13,308,800 (30,891,022)
Other Financing Uses 2,420,162 3,415,629 8,649,879 6,805,036 (1,844,843) 2,940,306 (3,864,730)
Gross Appropriations 128,742,552 139,263,740 208,285,511 237,720,083 29,434,572 169,178,995 (68,541,088)
Intrafund Transfers (30,433,995) (31,303,952) (30,733,840) (35,154,030) (4,420,190) (36,287,494) (1,133,464)
Net Appropriations 98,308,557 107,959,788 177,551,671 202,566,053 25,014,382 132,891,501 (69,674,552)
Contingencies/Dept Reserves 110,570,044 116,784,063 62,096,538 71,716,402 9,619,864 64,405,543 (7,310,859)
Non-General Fund Reserves 31,781,083 35,465,274 27,053,812 29,240,862 2,187,050 27,454,293 (1,786,569)
Total Requirements 240,659,684 260,209,125 266,702,021 303,523,317 36,821,296 224,751,337 (78,771,980)
Net County Cost (294)— — — — —
Salary Resolution 311.0 312.0 312.0 331.0 19.0 331.0 —
FTE 311.0 312.0 311.4 330.4 19.0 330.4 —
—
4-17
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Capital Projects (8500D)
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 671,032 2,522,169 9,598,793 7,041,035 (2,557,758) — (7,041,035)
Use of Money and Property 81,233 254,924 — — — — —
Charges for Services 360,674 (104,760) — — — — —
Interfund Revenue 364,161 3,375 — — — — —
Miscellaneous Revenue — — — — — —
Other Financing Sources 25,153,677 27,682,900 92,281,937 110,471,601 18,189,664 15,319,816 (95,151,785)
Total Revenue 26,630,776 30,358,608 101,880,730 117,512,636 15,631,906 15,319,816 (102,192,820)
Fund Balance 7,770,838 10,385,696 10,385,696 15,243,873 4,858,177 11,298,642 (3,945,231)
Total Sources 34,401,614 40,744,304 112,266,426 132,756,509 20,490,083 26,618,458 (106,138,051)
Requirements
Services and Supplies 8,996,505 13,250,015 3,110,595 7,361,606 4,251,011 5,000,000 (2,361,606)
Other Charges 1,946,073 1 365,567 365,571 4 15 (365,556)
Fixed Assets 13,073,340 12,250,416 98,411,300 113,730,690 15,319,390 11,610,000 (102,120,690)
Gross Appropriations 24,015,918 25,500,431 101,887,462 121,457,867 19,570,405 16,610,015 (104,847,852)
Intrafund Transfers
Net Appropriations 24,015,918 25,500,431 101,887,462 121,457,867 19,570,405 16,610,015 (104,847,852)
Contingencies/Dept Reserves 10,385,697 15,243,873 10,378,964 11,298,642 919,678 10,008,443 (1,290,199)
Total Requirements 34,401,614 40,744,304 112,266,426 132,756,509 20,490,083 26,618,458 (106,138,051)
Net County Cost — — — — — — —
—
4-18
County of San Mateo
FY 2023-24 Adopted Budget Community Services
County One-Time Expense Fund (8200B)
Mission Statement
The County One-Time Expense Fund contains appropriations for County capital improvements, facilities maintenance
projects, and debt service payments.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Use of Money and Property 1,156,748 1,978,668 500,000 1,000,000 500,000 1,000,000 —
Intergovernmental Revenues — — — — — — —
Miscellaneous Revenue — — — — — — —
Total Revenue 1,156,748 1,978,668 500,000 1,000,000 500,000 1,000,000 —
Fund Balance 135,278,882 91,435,631 91,435,630 93,414,299 1,978,669 91,435,630 (1,978,669)
Total Sources 136,435,630 93,414,299 91,935,630 94,414,299 2,478,669 92,435,630 (1,978,669)
Requirements
Other Financing Uses 45,000,000 — 43,511,201 45,989,870 2,478,669 44,011,201 (1,978,669)
Gross Appropriations 45,000,000 — 43,511,201 45,989,870 2,478,669 44,011,201 (1,978,669)
Intrafund Transfers
Net Appropriations 45,000,000 — 43,511,201 45,989,870 2,478,669 44,011,201 (1,978,669)
Contingencies/Dept Reserves — — — — — — —
Non-General Fund Reserves 91,435,630 93,414,299 48,424,429 48,424,429 — 48,424,429 —
Total Requirements 136,435,630 93,414,299 91,935,630 94,414,299 2,478,669 92,435,630 (1,978,669)
Net County Cost — — — — — — —
4-19
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Courthouse Construction Fund (8300B)
Mission Statement
Funds the construction, rehabilitation, leasing, and financing of courtrooms.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Control Accounts 190 — — — — — —
Fines, Forfeitures and Penalties 17 — — — — — —
Use of Money and Property (7,154) (6,610) — — — — —
Charges for Services 756,382 630,888 900,000 625,000 (275,000) 900,000 275,000
Interfund Revenue 964,787 488,905 464,422 739,422 275,000 464,422 (275,000)
Total Revenue 1,714,222 1,113,182 1,364,422 1,364,422 — 1,364,422 —
Fund Balance (499,760) 51,530 51,531 1,660 (49,871) 1,660 —
Total Sources 1,214,462 1,164,712 1,415,953 1,366,082 (49,871) 1,366,082 —
Requirements
Other Charges — — — — — — —
Other Financing Uses 1,162,932 1,163,053 1,364,422 1,314,551 (49,871) 1,314,551 —
Gross Appropriations 1,162,932 1,163,053 1,364,422 1,314,551 (49,871) 1,314,551 —
Intrafund Transfers
Net Appropriations 1,162,932 1,163,053 1,364,422 1,314,551 (49,871) 1,314,551 —
Contingencies/Dept Reserves 51,531 1,659 51,531 51,531 — 51,531 —
Non-General Fund Reserves — — — — — — —
Total Requirements 1,214,463 1,164,712 1,415,953 1,366,082 (49,871) 1,366,082 —
Net County Cost — — — — — ——
4-20
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Criminal Justice Construction Fund (8400B)
Mission Statement
Funds the construction, rehabilitation, leasing, and financing of criminal justice facilities.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Use of Money and Property 22,950 68,461 18,000 18,000 — 18,000 —
Charges for Services 756,498 603,179 900,000 750,000 (150,000) 750,000 —
Total Revenue 779,448 671,640 918,000 768,000 (150,000) 768,000 —
Fund Balance 2,042,499 2,821,947 2,821,947 3,521,311 699,364 3,521,311 —
Total Sources 2,821,947 3,493,587 3,739,947 4,289,311 549,364 4,289,311 —
Requirements
Services and Supplies — (27,724) — — — — —
Other Charges — — — 768,000 768,000 768,000 —
Other Financing Uses — — 1,100,000 — (1,100,000) — —
Gross Appropriations — (27,724) 1,100,000 768,000 (332,000) 768,000 —
Intrafund Transfers
Net Appropriations — (27,724) 1,100,000 768,000 (332,000) 768,000 —
Contingencies/Dept Reserves — — — — — — —
Non-General Fund Reserves 2,821,947 3,521,310 2,639,947 3,521,311 881,364 3,521,311 —
Total Requirements 2,821,947 3,493,587 3,739,947 4,289,311 549,364 4,289,311 —
Net County Cost — — — — — — —
4-21
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Other Capital Construction Fund (8450D)
Mission Statement
The Other Capital Construction Fund contains appropriations for major County capital improvements.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 708,179 22,170 9,345,960 32,798,791 23,452,831 20,000,000 (12,798,791)
Use of Money and Property 48,239 1,172,801 — — — — —
Intergovernmental Revenues 9,923,375 32,559,168 38,740,287 12,834,719 (25,905,568) 3,076,800 (9,757,919)
Miscellaneous Revenue 51,274 15,056 25,000 — (25,000) — —
Other Financing Sources 73,327,812 68,566,390 165,402,082 84,900,471 (80,501,611) 400,000 (84,500,471)
Total Revenue 84,058,880 102,335,585 213,513,329 130,533,981 (82,979,348) 23,476,800 (107,057,181)
Fund Balance 23,727,573 15,966,700 15,966,700 42,801,663 26,834,963 — (42,801,663)
Total Sources 107,786,453 118,302,285 229,480,029 173,335,644 (56,144,385) 23,476,800 (149,858,844)
Requirements
Services and Supplies 1,159,200 2,086,872 15,765,078 9,927,084 (5,837,994) 3,376,800 (6,550,284)
Fixed Assets 90,281,441 73,220,031 213,201,195 157,644,156 (55,557,039) 20,100,000 (137,544,156)
Other Financing Uses 347,242 193,719 513,756 5,764,404 5,250,648 — (5,764,404)
Gross Appropriations 91,787,883 75,500,622 229,480,029 173,335,644 (56,144,385) 23,476,800 (149,858,844)
Intrafund Transfers
Net Appropriations 91,787,883 75,500,622 229,480,029 173,335,644 (56,144,385) 23,476,800 (149,858,844)
Contingencies/Dept Reserves 129,744 94,864 — — — — —
Non-General Fund Reserves 15,868,825 42,706,799 — — — — —
Total Requirements 107,786,453 118,302,285 229,480,029 173,335,644 (56,144,385) 23,476,800 (149,858,844)
Net County Cost — — — — — — —
4-22
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Real Property Services (1220B)
Real Estate
Services
Real Estate
Services
AdministrationAdministration
REAL PROPERTY SERVICESREAL PROPERTY SERVICES
Director
4-23
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Mission Statement
The Real Property program efficiently and effectively researches historical records, negotiates leases as either the
landlord or tenant, disposes of surplus real property, and purchases property on the County’s behalf. The unit
collaborates with County, regional, city, and state agencies to find cost effective, well-considered strategies for providing
services of health care, human services, transportation, outdoor activities, and infrastructure maintenance. Real
Property works closely with other County departments to define leased facility needs, identify appropriate alternatives,
negotiate leases on competitive terms and administer those agreements throughout the term of lease, and protects the
County’s financial and legal interests. In addition, Real Property negotiates concession and permit agreements and
facilitates right of way transactions.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Use of Money and Property 507,799 474,638 518,663 486,444 (32,219) 501,037 14,593
Charges for Services 30,458 60,254 — — — — —
Interfund Revenue 3,138,620 2,505,657 3,196,564 3,443,768 247,204 3,443,768 —
Miscellaneous Revenue 49,179 (6,025) — — — — —
Total Revenue 3,726,056 3,034,524 3,715,227 3,930,212 214,985 3,944,805 14,593
Fund Balance 1,061,469 1,179,077 1,179,077 676,870 (502,207) 676,870 —
Total Sources 4,787,525 4,213,601 4,894,304 4,607,082 (287,222) 4,621,675 14,593
Requirements
Salaries and Benefits 966,312 596,806 1,336,786 1,226,404 (110,382) 1,263,418 37,014
Services and Supplies 177,410 258,758 475,677 565,415 89,738 542,499 (22,916)
Other Charges 21,377,050 23,010,257 22,012,972 23,656,567 1,643,595 23,657,327 760
Other Financing Uses 26,229 25,992 26,413 25,780 (633) 25,515 (265)
Gross Appropriations 22,547,002 23,891,814 23,851,848 25,474,166 1,622,318 25,488,759 14,593
Intrafund Transfers (18,938,554) (20,355,083) (19,916,706) (21,543,954) (1,627,248) (21,543,954) —
Net Appropriations 3,608,448 3,536,731 3,935,142 3,930,212 (4,930) 3,944,805 14,593
Contingencies/Dept Reserves 1,179,077 676,870 959,162 676,870 (282,292) 676,870 —
Total Requirements 4,787,525 4,213,601 4,894,304 4,607,082 (287,222) 4,621,675 14,593
Net County Cost — — — — — — —
Salary Resolution 6.0 6.0 6.0 6.0 — 6.0 —
FTE 6.0 6.0 6.0 6.0 — 6.0 —
4-24
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Public Safety Communications (1240B)
Message
Switch
Message
Switch
Public Safety
Communications
Public Safety
Communications
OFFICE OF PUBLIC SAFETY COMMUNICATIONSOFFICE OF PUBLIC SAFETY COMMUNICATIONS
Administration Administration OperationsOperations SystemsSystems
Director
4-25
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Mission Statement
Public Safety Communications touches thousands of lives daily. We strive to be responsive by making each encounter a
positive experience and treat every individual with empathy, respect and professionalism. We are dedicated to life safety,
partnerships, customer service, and pride ourselves on excellence through teamwork.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Intergovernmental Revenues 2,688,515 2,688,515 2,688,515 2,688,515 — 2,688,515 —
Charges for Services 7,949,589 6,958,514 8,176,591 8,782,565 605,974 9,556,549 773,984
Interfund Revenue 8,448 8,739 — — — — —
Miscellaneous Revenue 74,854 261,948 107,500 132,500 25,000 117,500 (15,000)
Total Revenue 10,721,405 9,917,715 10,972,606 11,603,580 630,974 12,362,564 758,984
Fund Balance 3,283,200 7,403,917 7,403,917 5,682,934 (1,720,983) 1,907,438 (3,775,496)
Total Sources 14,004,605 17,321,632 18,376,523 17,286,514 (1,090,009) 14,270,002 (3,016,512)
Requirements
Salaries and Benefits 15,316,428 16,530,969 17,204,467 17,070,275 (134,192) 17,152,449 82,174
Services and Supplies 1,220,961 1,243,599 5,716,382 4,949,090 (767,292) 2,366,546 (2,582,544)
Other Charges 1,005,875 1,202,348 1,321,701 1,337,975 16,274 1,354,707 16,732
Fixed Assets — 14,389 75,000 75,000 — 25,000 (50,000)
Other Financing Uses 50,722 57,730 53,188 66,364 13,176 67,551 1,187
Gross Appropriations 17,593,986 19,049,035 24,370,738 23,498,704 (872,034) 20,966,253 (2,532,451)
Intrafund Transfers (344,902) (1,263,742) (350,000) (563,908) (213,908) (579,908) (16,000)
Net Appropriations 17,249,084 17,785,293 24,020,738 22,934,796 (1,085,942) 20,386,345 (2,548,451)
Contingencies/Dept Reserves 1,047,068 1,907,438 1,907,438 1,907,438 — 1,907,438 —
Total Requirements 18,296,152 19,692,731 25,928,176 24,842,234 (1,085,942) 22,293,783 (2,548,451)
Net County Cost 4,291,547 2,371,099 7,551,653 7,555,720 4,067 8,023,781 468,061
Salary Resolution 78.0 78.0 78.0 81.0 3.0 81.0 —
FTE 78.0 78.0 78.0 81.0 3.0 81.0 —
4-26
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Message Switch (1940B)
Mission Statement
The mission of the San Mateo County Message Switch System (MSS) is to serve over 30 user agencies, including County
criminal justice departments, City police departments, and State, Federal, and specialized law enforcement bodies by
providing a specialized computer and communications network that electronically moves "messages" (inquiries,
responses, and information bulletins) to and from major criminal justice and related law enforcement data bases
maintained by San Mateo County, other Counties, State of California, State of Oregon, and Federal law enforcement
agencies.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Charges for Services 489,639 450,205 489,640 489,640 — 491,002 1,362
Interfund Revenue — — 525 525 — 525 —
Total Revenue 489,639 450,205 490,165 490,165 — 491,527 1,362
Fund Balance 1,201,176 2,348,146 2,348,146 2,426,513 78,367 2,073,883 (352,630)
Total Sources 1,690,815 2,798,351 2,838,311 2,916,678 78,367 2,565,410 (351,268)
Requirements
Services and Supplies 384,571 498,093 747,165 535,030 (212,135) 533,818 (1,212)
Other Charges 197,953 4,578 211,931 64,669 (147,262) 65,049 380
Reclassification of Expenses — — — — — — —
Fixed Assets — — — 87,328 87,328 87,328 —
Gross Appropriations 582,525 502,671 959,096 687,027 (272,069) 686,195 (832)
Intrafund Transfers (141,079) (130,833) (194,668) (194,668) — (194,668) —
Net Appropriations 441,446 371,838 764,428 492,359 (272,069) 491,527 (832)
Contingencies/Dept Reserves 1,249,369 2,426,513 2,073,883 2,424,319 350,436 2,073,883 (350,436)
Total Requirements 1,690,815 2,798,351 2,838,311 2,916,678 78,367 2,565,410 (351,268)
Net County Cost — — — — — — —
4-27
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Agricultural / Weights and Measures (1260B)
AGRICULTURE / WEIGHTS AND MEASURESAGRICULTURE / WEIGHTS AND MEASURES
Agriculture / Weights
and Measures
Agriculture / Weights
and Measures
Director
Administration Administration
4-28
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Mission Statement
To protect agricultural and environmental resources, ensure the safe use of pesticides, prevent the introduction of
invasive pests, provide consumer protection and ensure equity in the marketplace.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes — — 153,633 153,633 — 153,633 —
Licenses, Permits and Franchises 626,751 617,606 737,900 740,420 2,520 742,940 2,520
Fines, Forfeitures and Penalties 9,625 8,925 — — — — —
Intergovernmental Revenues 3,846,369 3,860,104 3,446,896 3,446,896 — 3,446,896 —
Charges for Services 84,428 70,037 122,200 127,200 5,000 132,200 5,000
Interfund Revenue 1,192 1,174 831 831 — 831 —
Miscellaneous Revenue 20 85,010 — — — — —
Total Revenue 4,568,385 4,642,856 4,461,460 4,468,980 7,520 4,476,500 7,520
Fund Balance 943,321 1,113,868 1,113,868 1,356,629 242,761 546,924 (809,705)
Total Sources 5,511,706 5,756,724 5,575,328 5,825,609 250,281 5,023,424 (802,185)
Requirements
Salaries and Benefits 5,547,993 5,695,507 6,454,389 6,361,867 (92,522) 6,454,959 93,092
Services and Supplies 622,578 570,098 1,241,728 1,422,367 180,639 601,487 (820,880)
Other Charges 605,317 647,596 654,562 696,716 42,154 717,239 20,523
Other Financing Uses 34,902 7,036 8,865 9,100 235 9,312 212
Gross Appropriations 6,810,790 6,920,237 8,359,544 8,490,050 130,506 7,782,997 (707,053)
Intrafund Transfers
Net Appropriations 6,810,790 6,920,237 8,359,544 8,490,050 130,506 7,782,997 (707,053)
Contingencies/Dept Reserves 512,247 512,247 512,247 546,924 34,677 546,924 —
Non-General Fund Reserves — — — — — — —
Total Requirements 7,323,037 7,432,484 8,871,791 9,036,974 165,183 8,329,921 (707,053)
Net County Cost 1,811,331 1,675,760 3,296,463 3,211,365 (85,098) 3,306,497 95,132
Salary Resolution 30.0 30.0 30.0 30.0 — 30.0 —
FTE 30.0 30.0 29.8 29.8 — 29.8 —
4-29
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Structural Fire (3550B)
Mission Statement
The mission of the San Mateo County Fire Department is to protect the life, property, and natural resources of its citizens
and visitors through effective emergency response, incident mitigation, preparedness, education, and prevention.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 6,641,467 6,803,556 10,106,668 10,597,401 490,733 11,112,394 514,993
Use of Money and Property 161,598 309,900 162,483 162,483 — 162,483 —
Intergovernmental Revenues 2,431,807 2,676,464 2,697,900 2,954,150 256,250 3,216,806 262,656
Charges for Services 94,254 117,390 305,500 305,500 — 305,500 —
Miscellaneous Revenue 41,483 11,634 454,613 454,613 — 454,613 —
Other Financing Sources — 471,683 252,856 252,856 — — (252,856)
Total Revenue 9,370,608 10,390,626 13,980,020 14,727,003 746,983 15,251,796 524,793
Fund Balance 9,566,102 7,910,241 7,910,241 4,177,495 (3,732,746) 797,574 (3,379,921)
Total Sources 18,936,710 18,300,867 21,890,261 18,904,498 (2,985,763) 16,049,370 (2,855,128)
Requirements
Services and Supplies — — — — — — —
Other Charges 19 24 26 35 9 36 1
Other Financing Uses 11,026,450 14,123,349 17,446,696 17,583,354 136,658 13,933,758 (3,649,596)
Gross Appropriations 11,026,469 14,123,372 17,446,722 17,583,389 136,667 13,933,794 (3,649,595)
Intrafund Transfers
Net Appropriations 11,026,469 14,123,372 17,446,722 17,583,389 136,667 13,933,794 (3,649,595)
Contingencies/Dept Reserves — — — — — — —
Non-General Fund Reserves 7,910,241 4,177,495 4,443,539 1,321,109 (3,122,430) 2,115,576 794,467
Total Requirements 18,936,710 18,300,867 21,890,261 18,904,498 (2,985,763) 16,049,370 (2,855,128)
Net County Cost — — — — — — —
4-30
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Fire Protection Services (3580B)
Mission Statement
The mission of the San Mateo County Fire Department is to protect the life, property, and natural resources of its citizens
and visitors through effective emergency response, incident mitigation, preparedness, education, and prevention.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 2,007,584 106,472 2,309,886 5,203,414 2,893,528 5,203,414 —
Intergovernmental Revenues 113,874 12,385 — 298,755 298,755 — (298,755)
Charges for Services 160,689 150,408 — — — — —
Interfund Revenue — — — — — — —
Miscellaneous Revenue 40,783 96,266 — — — — —
Other Financing Sources 11,026,450 14,123,349 17,446,695 17,583,354 136,659 17,605,102 21,748
Total Revenue 13,349,380 14,488,880 19,756,581 23,085,523 3,328,942 22,808,516 (277,007)
Fund Balance 253,289 252,856 252,856 252,856 — — (252,856)
Total Sources 13,602,669 14,741,736 20,009,437 23,338,379 3,328,942 22,808,516 (529,863)
Requirements
Salaries and Benefits 415 415 415 — (415) — —
Services and Supplies 10,933,587 13,123,018 16,166,566 16,636,957 470,391 16,655,399 18,442
Other Charges 247,922 309,127 624,937 672,826 47,889 675,832 3,006
Fixed Assets 1,846,920 262,468 2,570,532 5,762,815 3,192,283 5,464,060 (298,755)
Other Financing Uses 320,969 793,852 646,987 265,781 (381,206) 13,225 (252,556)
Gross Appropriations 13,349,814 14,488,880 20,009,437 23,338,379 3,328,942 22,808,516 (529,863)
Intrafund Transfers — — — — — — —
Net Appropriations 13,349,814 14,488,880 20,009,437 23,338,379 3,328,942 22,808,516 (529,863)
Non-General Fund Reserves 252,856 252,856 — — — — —
Total Requirements 13,602,669 14,741,736 20,009,437 23,338,379 3,328,942 22,808,516 (529,863)
Net County Cost — — — — — — —
4-31
County of San Mateo
Community Services FY 2023-24 Adopted Budget
County Service Area 1 (3560B)
Mission Statement
The mission of the San Mateo County Fire Department is to protect the life, property, and natural resources of its citizens
and visitors through effective emergency response, incident mitigation, preparedness, education, and prevention.
The San Mateo County Sheriff’s Office protects life and property and preserves the public peace.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 4,093,024 4,371,232 4,071,492 4,270,039 198,547 4,477,131 207,092
Use of Money and Property 81,797 205,998 44,872 44,872 — 44,872 —
Intergovernmental Revenues 12,499 12,139 12,283 12,283 — 12,283 —
Charges for Services 92,064 92,064 90,000 90,000 — 90,000 —
Miscellaneous Revenue 17 — 49,175 49,175 — 49,175 —
Total Revenue 4,279,401 4,681,433 4,267,822 4,466,369 198,547 4,673,461 207,092
Fund Balance 7,610,440 8,755,996 8,755,996 10,250,069 1,494,073 8,108,918 (2,141,151)
Total Sources 11,889,841 13,437,429 13,023,818 14,716,438 1,692,620 12,782,379 (1,934,059)
Requirements
Services and Supplies 2,955,855 3,099,861 4,778,794 5,382,402 603,608 5,382,399 (3)
Other Charges 85 108 300 118 (182) 121 3
Fixed Assets 8,990 87,392 950,000 1,225,000 275,000 100,000 (1,125,000)
Other Financing Uses 168,916 — — — — — —
Gross Appropriations 3,133,845 3,187,360 5,729,094 6,607,520 878,426 5,482,520 (1,125,000)
Intrafund Transfers
Net Appropriations 3,133,845 3,187,360 5,729,094 6,607,520 878,426 5,482,520 (1,125,000)
Non-General Fund Reserves 8,755,996 10,250,069 7,294,724 8,108,918 814,194 7,299,859 (809,059)
Total Requirements 11,889,841 13,437,429 13,023,818 14,716,438 1,692,620 12,782,379 (1,934,059)
Net County Cost — — — — — — —
4-32
County of San Mateo
FY 2023-24 Adopted Budget Community Services
Department of Housing (7900B)
Housing &
Community
Development
Housing &
Community
Development
Housing
Authority
Housing
Authority
DEPARTMENT OF HOUSINGDEPARTMENT OF HOUSING
Legend:
----- = Information only non-General Fund Department
Deputy DirectorDeputy Director
Director
4-33
County of San Mateo
Community Services FY 2023-24 Adopted Budget
Mission Statement
The Department of Housing collaborates with partners as a catalyst to increase the supply of affordable housing and
create opportunities for people of all income levels and abilities to prosper by supporting livable and thriving
communities.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 11,429,776 8,844,149 82,987,047 103,760,733 20,773,686 28,880,740 (74,879,993)
Use of Money and Property 4,032,841 4,170,306 4,075,500 2,918,550 (1,156,950) 2,918,550 —
Intergovernmental Revenues 146,932,210 145,309,835 172,071,215 201,381,520 29,310,305 152,270,219 (49,111,301)
Charges for Services 241,962 1,305,332 265,000 155,000 (110,000) 155,000 —
Interfund Revenue 3,339,762 2,268,895 1,480,603 2,514,839 1,034,236 2,950,579 435,740
Miscellaneous Revenue 581,085 2,979,068 5,554,898 2,237,275 (3,317,623) 2,237,275 —
Total Revenue 166,557,635 164,877,585 266,434,263 312,967,917 46,533,654 189,412,363 (123,555,554)
Fund Balance — — — — — — —
Total Sources 166,557,635 164,877,585 266,434,263 312,967,917 46,533,654 189,412,363 (123,555,554)
Requirements
Salaries and Benefits 10,059,354 11,270,918 10,855,090 14,316,632 3,461,542 14,490,076 173,444
Services and Supplies 3,958,028 3,962,200 3,634,931 4,383,661 748,730 4,410,828 27,167
Other Charges 152,540,254 158,193,035 261,944,242 304,267,624 42,323,382 170,511,459 (133,756,165)
Other Financing Uses — 968,050 — — — — —
Gross Appropriations 166,557,636 174,394,202 276,434,263 322,967,917 46,533,654 189,412,363 (133,555,554)
Intrafund Transfers — (9,516,617) (10,000,000) (10,000,000) — — 10,000,000
Net Appropriations 166,557,636 164,877,585 266,434,263 312,967,917 46,533,654 189,412,363 (123,555,554)
Contingencies/Dept Reserves (1) — — — — — —
Total Requirements 166,557,635 164,877,585 266,434,263 312,967,917 46,533,654 189,412,363 (123,555,554)
Net County Cost — — — — — — —
Salary Resolution 70.0 73.0 71.0 77.0 6.0 77.0 —
FTE 70.0 73.0 70.6 76.6 6.0 76.6 —
5-1
County of San Mateo
Administration and Fiscal Services FY 2023-24 Adopted Budget
Agency Overview
Information
Services
Department
Information
Services
Department
Administration and
Fiscal Services
Administration and
Fiscal Services
Treasurer-Tax
Collector
Treasurer-Tax
Collector
Human
Resources
Department
Human
Resources
Department
Assessor-
County Clerk-
Recorder
Assessor-
County Clerk-
Recorder
Board of
Supervisors
Board of
Supervisors
County
Attorney’s
Office
County
Attorney’s
Office
Grand Jury Grand Jury
Non-
Departmental
Services
Non-
Departmental
Services
Debt Service
Fund
Debt Service
Fund
Retirement
Office
(SamCERA)
Retirement
Office
(SamCERA)
Controller’s
Office
Controller’s
Office
Legend:
----- = Information only non-General Fund Department
County
Executive’s
Office/Clerk of
the Board
County
Executive’s
Office/Clerk of
the Board
5-2
County of San Mateo
FY 2023-24 Adopted Budget Administration and Fiscal Services
Administration and Fiscal Services
FY 2023-24 and FY 2024-25
All Funds Summary
Total Requirements
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
General Fund Budgets
Board of Supervisors 5,020,660 5,309,294 5,798,902 5,733,538 (65,364) 5,935,727 202,189
County Executive’s Office/Clerk of the
Board
31,666,119 32,942,679 40,318,961 50,617,071 10,298,110 26,490,843 (24,126,228)
Assessor-County Clerk-Recorder 36,892,440 38,879,639 44,608,001 39,121,282 (5,486,719) 41,201,314 2,080,032
Controller’s Office 15,919,456 15,606,562 18,303,451 18,651,051 347,600 19,036,126 385,075
Treasurer - Tax Collector 7,756,400 8,000,096 13,482,255 15,102,512 1,620,257 12,935,915 (2,166,597)
County Attorney’s Office 19,894,564 20,740,918 21,133,565 20,533,426 (600,139) 19,313,334 (1,220,092)
Human Resources Department 18,787,961 19,774,922 23,996,366 25,264,600 1,268,234 23,722,449 (1,542,151)
Information Services Department 30,069,584 26,841,996 48,323,984 58,063,374 9,739,390 25,733,621 (32,329,753)
Grand Jury 100,311 107,606 124,491 124,492 1 124,496 4
Non-Departmental Services 969,126,440 1,262,808,346 956,425,788 831,700,959 (124,724,829) 687,990,441 (143,710,518)
Total General Fund 1,135,233,935 1,431,012,059 1,172,515,764 1,064,912,305 (107,603,459) 862,484,266 (202,428,039)
Total Requirements 1,135,233,935 1,431,012,059 1,172,515,764 1,064,912,305 (107,603,459) 862,484,266 (202,428,039)
Total Sources 1,603,913,784 1,899,130,332 1,746,648,396 1,628,409,171 (118,239,225) 1,439,769,741 (188,639,430)
Net County Cost (468,679,849) (468,118,273) (574,132,632) (563,496,866) 10,635,766 (577,285,475) (13,788,609)
Non-General Fund Budgets
Debt Service Fund 64,080,904 66,106,417 65,625,688 70,683,743 5,058,055 65,720,037 (4,963,706)
Total Non-General Funds 64,080,904 66,106,417 65,625,688 70,683,743 5,058,055 65,720,037 (4,963,706)
Total Requirements 72,343,677 74,539,499 74,695,160 80,018,760 5,323,600 75,240,664 (4,778,096)
Total Sources 72,379,195 74,578,181 74,695,160 80,018,760 5,323,600 75,240,664 (4,778,096)
Net County Cost (35,518) (38,683) — — — — —
Authorized Positions
FTE 588.0 589.9 589.5 615.2 25.7 615.2 —
Salary Resolution 588.0 591.0 591.0 616.0 25.0 616.0 —
Information Only
Retirement Office (Information Only) 8,262,773 8,433,082 9,069,472 9,335,017 265,545 9,520,627 185,610
5-3
County of San Mateo
Administration and Fiscal Services FY 2023-24 Adopted Budget
Board of Supervisors (1100B)
District 3
Supervisor
Ray Mueller
District 3
Supervisor
Ray Mueller
District 2
Supervisor
Noelia Corzo
District 2
Supervisor
Noelia Corzo
District 1
Supervisor
David Pine
District 1
Supervisor
David Pine
BOARD OF SUPERVISORSBOARD OF SUPERVISORS
District 4
Supervisor
Warren Slocum
District 4
Supervisor
Warren Slocum
District 5
Supervisor
David J. Canepa
District 5
Supervisor
David J. Canepa
San Mateo County Voters
5-4
County of San Mateo
FY 2023-24 Adopted Budget Administration and Fiscal Services
Mission Statement
Protect and enhance community health, safety, welfare and natural resources.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes — — — — — — —
Intergovernmental Revenues — — — — — — —
Miscellaneous Revenue 2,950 — — — — — —
Total Revenue 2,950 — — — — — —
Fund Balance — — — — — — —
Total Sources 2,950 — — — — — —
Requirements
Salaries and Benefits 4,534,342 4,617,810 5,043,155 4,935,630 (107,525) 4,996,407 60,777
Services and Supplies 216,567 275,314 357,008 383,426 26,418 417,080 33,654
Other Charges 265,717 401,162 460,351 470,393 10,042 571,272 100,879
Other Financing Uses 13,584 15,008 15,325 21,026 5,701 27,905 6,879
Gross Appropriations 5,030,210 5,309,294 5,875,839 5,810,475 (65,364) 6,012,664 202,189
Intrafund Transfers (9,550) — (76,937) (76,937) — (76,937) —
Net Appropriations 5,020,660 5,309,294 5,798,902 5,733,538 (65,364) 5,935,727 202,189
Total Requirements 5,020,660 5,309,294 5,798,902 5,733,538 (65,364) 5,935,727 202,189
Net County Cost 5,017,710 5,309,294 5,798,902 5,733,538 (65,364) 5,935,727 202,189
Salary Resolution 22.0 22.0 22.0 22.0 — 22.0 —
FTE 22.0 21.3 22.0 22.0 — 22.0 —
5-5
County of San Mateo
Administration and Fiscal Services FY 2023-24 Adopted Budget
County Executive's Office / Clerk of the Board (1200B)
Project
Development
Unit
Project
Development
Unit
Special
Programs &
Grants
Special
Programs &
Grants
County Executive’s
Office/Clerk of the
Board
County Executive’s
Office/Clerk of the
Board
County
Management
County
Management
COUNTY EXECUTIVE’S OFFICE/ CLERK OF THE BOARDCOUNTY EXECUTIVE’S OFFICE/ CLERK OF THE BOARD
Revenue
Services
Revenue
Services
County Executive’s
Office/Clerk of the Board
Clerk of the
Board
Clerk of the
Board
5-6
County of San Mateo
FY 2023-24 Adopted Budget Administration and Fiscal Services
Mission Statement
The County Executive’s Office/Clerk of the Board implements Board policies by coordinating the work of County
departments toward the shared vision of a healthy, safe, livable, prosperous, environmentally conscious and
collaborative community.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 11,504,485 11,327,692 14,876,215 24,869,137 9,992,922 1,432,402 (23,436,735)
Intergovernmental Revenues 2,057,810 1,403,066 2,814,365 768,740 (2,045,625) 593,740 (175,000)
Charges for Services 117,257 184,153 55,250 55,250 — 55,250 —
Interfund Revenue — 1,540 20,900 20,900 — 20,900 —
Miscellaneous Revenue 181,435 428,158 586,073 323,214 (262,859) 325,068 1,854
Other Financing Sources 44,815 190,759 99,390 229,271 129,881 353,448 124,177
Total Revenue 13,905,802 13,535,368 18,452,193 26,266,512 7,814,319 2,780,808 (23,485,704)
Fund Balance 3,302,646 3,665,472 3,665,472 5,088,062 1,422,590 4,431,701 (656,361)
Total Sources 17,208,448 17,200,840 22,117,665 31,354,574 9,236,909 7,212,509 (24,142,065)
Requirements
Salaries and Benefits 12,397,405 13,753,717 13,715,301 15,984,693 2,269,392 16,351,415 366,722
Services and Supplies 14,493,835 14,743,796 22,264,500 29,333,698 7,069,198 6,073,877 (23,259,821)
Other Charges 1,487,145 1,394,989 1,468,764 3,062,233 1,593,469 1,386,698 (1,675,535)
Reclassification of Expenses — — — — — — —
Fixed Assets — — — — — — —
Other Financing Uses 214,143 214,318 214,980 133,153 (81,827) 53,887 (79,266)
Gross Appropriations 28,592,528 30,106,821 37,663,545 48,513,777 10,850,232 23,865,877 (24,647,900)
Intrafund Transfers (566,010) (1,629,046) (1,807,790) (2,157,790) (350,000) (1,807,790) 350,000
Net Appropriations 28,026,518 28,477,775 35,855,755 46,355,987 10,500,232 22,058,087 (24,297,900)
Contingencies/Dept Reserves 3,302,646 3,665,472 3,665,472 4,260,029 594,557 4,431,701 171,672
Total Requirements 31,329,164 32,143,247 39,521,227 50,616,016 11,094,789 26,489,788 (24,126,228)
Net County Cost 14,120,716 14,942,407 17,403,562 19,261,442 1,857,880 19,277,279 15,837
Salary Resolution 54.0 56.0 56.0 66.0 10.0 66.0 —
FTE 54.0 56.0 55.9 65.9 10.0 65.9 —
5-7
County of San Mateo
Administration and Fiscal Services FY 2023-24 Adopted Budget
CEO Revenue Services (1270B)
Mission Statement
Revenue Services mission is to assist agencies and departments in their efforts to recover revenue efficiently and
professionally while providing individuals guidance to clear their financial obligations.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Use of Money and Property 31,084 — — — — — —
Charges for Services 199,471 1,699 — — — — —
Interfund Revenue 47,610 — — — — — —
Miscellaneous Revenue 58,789 — — — — — —
Total Revenue 336,955 1,699 — — — — —
Fund Balance — 797,734 797,734 — (797,734) — —
Total Sources 336,955 799,433 797,734 — (797,734) — —
Requirements
Salaries and Benefits 1,165,869 125,137 132,568 — (132,568) — —
Services and Supplies 644,722 55,363 396,834 1,055 (395,779) 1,055 —
Other Charges 325,845 316,715 250,000 — (250,000) — —
Other Financing Uses 17,503 16,688 18,332 — (18,332) — —
Gross Appropriations 2,153,940 513,904 797,734 1,055 (796,679) 1,055 —
Intrafund Transfers (2,614,731) — — — — — —
Net Appropriations (460,792) 513,904 797,734 1,055 (796,679) 1,055 —
Contingencies/Dept Reserves 797,746 285,529 — — — — —
Non-General Fund Reserves — — — — — — —
Total Requirements 336,955 799,433 797,734 1,055 (796,679) 1,055 —
Net County Cost — — — 1,055 1,055 1,055 —
Salary Resolution 9.0 — — — — — —
FTE 9.0 — — — — — —
5-8
County of San Mateo
FY 2023-24 Adopted Budget Administration and Fiscal Services
Assessor-County Clerk-Recorder (1300B)
ElectionsElections Clerk-RecorderClerk-Recorder
Appraisal
Services
Appraisal
Services
Administration
& Support
Administration
& Support
ASSESSOR-COUNTY CLERK-RECORDERASSESSOR-COUNTY CLERK-RECORDER
Assessor-County
Clerk-Recorder
5-9
County of San Mateo
Administration and Fiscal Services FY 2023-24 Adopted Budget
Mission Statement
The mission of the Assessor-County Clerk-Recorder is to ensure equitable service and treatment of County property
owners by accurate and fair valuation of land, improvements, and businesses; register County citizens to vote and
efficiently conduct transparent elections; preserve and protect historical and cultural records; and create an accurate
public record of recorded transactions relating to people and property within San Mateo County.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Intergovernmental Revenues 5,748,014 — 20,000 30,000 10,000 40,000 10,000
Charges for Services 13,776,099 16,278,885 16,941,712 13,139,587 (3,802,125) 17,985,089 4,845,502
Interfund Revenue 66,860 1,576,938 5,160,409 2,666,393 (2,494,016) 2,017,256 (649,137)
Miscellaneous Revenue 80,336 160,064 22,000 38,000 16,000 34,000 (4,000)
Total Revenue 19,671,309 18,015,887 22,144,121 15,873,980 (6,270,141) 20,076,345 4,202,365
Fund Balance 2,261,217 3,862,026 3,862,026 4,021,730 159,704 1,431,006 (2,590,724)
Total Sources 21,932,526 21,877,913 26,006,147 19,895,710 (6,110,437) 21,507,351 1,611,641
Requirements
Salaries and Benefits 29,791,815 29,281,569 30,476,434 30,258,853 (217,581) 32,213,514 1,954,661
Services and Supplies 12,545,227 11,169,708 16,981,271 19,853,797 2,872,526 8,901,975 (10,951,822)
Other Charges 2,477,716 2,880,861 2,812,045 2,852,025 39,980 2,907,726 55,701
Fixed Assets 2,923,689 2,796,712 10,246,902 9,910,645 (336,257) — (9,910,645)
Other Financing Uses 634,076 620,811 1,378,077 1,734,430 356,353 569,854 (1,164,576)
Gross Appropriations 48,372,522 46,749,662 61,894,729 64,609,750 2,715,021 44,593,069 (20,016,681)
Intrafund Transfers (12,911,088) (9,301,028) (18,717,734) (26,919,474) (8,201,740) (4,822,761) 22,096,713
Net Appropriations 35,461,434 37,448,633 43,176,995 37,690,276 (5,486,719) 39,770,308 2,080,032
Contingencies/Dept Reserves 1,431,006 1,431,006 1,431,006 1,431,006 — 1,431,006 —
Total Requirements 36,892,440 38,879,639 44,608,001 39,121,282 (5,486,719) 41,201,314 2,080,032
Net County Cost 14,959,914 17,001,727 18,601,854 19,225,572 623,718 19,693,963 468,391
Salary Resolution 156.0 161.0 161.0 167.0 6.0 167.0 —
FTE 156.0 161.0 161.0 167.0 6.0 167.0 —
5-10
County of San Mateo
FY 2023-24 Adopted Budget Administration and Fiscal Services
Controller's Office (1400B)
Property
Tax
Property
Tax
CONTROLLER’S OFFICECONTROLLER’S OFFICE
Controller
Information
Systems
Controller
Information
Systems
Internal
Audit
Internal
Audit
General
Accounting &
Accounts Payable
General
Accounting &
Accounts Payable
PayrollPayroll
Finance &
Administration
Finance &
Administration
Controller
5-11
County of San Mateo
Administration and Fiscal Services FY 2023-24 Adopted Budget
Mission Statement
To promote the County’s operational effectiveness and ensure its financial transparency and integrity by providing quality
accounting, audit and financial reporting services.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes — — — — — — —
Use of Money and Property 83 207 — — — — —
Intergovernmental Revenues 176,447 101,076 504,080 135,000 (369,080) 504,080 369,080
Charges for Services 2,470,506 2,879,392 2,171,447 2,528,558 357,111 2,544,538 15,980
Interfund Revenue 70,482 98,379 9,368 106,736 97,368 109,001 2,265
Miscellaneous Revenue 113,611 59,721 64,000 44,000 (20,000) 44,000 —
Total Revenue 2,831,128 3,138,776 2,748,895 2,814,294 65,399 3,201,619 387,325
Fund Balance 2,891,926 2,907,204 2,907,204 3,477,538 570,334 3,198,178 (279,360)
Total Sources 5,723,054 6,045,980 5,656,099 6,291,832 635,733 6,399,797 107,965
Requirements
Salaries and Benefits 10,078,992 9,434,186 10,963,643 11,131,939 168,296 11,617,729 485,790
Services and Supplies 2,698,675 2,955,948 4,348,259 4,519,805 171,546 4,431,017 (88,788)
Other Charges 1,842,840 1,490,465 2,680,465 1,715,858 (964,607) 1,719,264 3,406
Reclassification of Expenses — — — (35,489) (35,489) (37,111) (1,622)
Fixed Assets — 16,476 — — — — —
Other Financing Uses 195,160 202,968 203,447 201,313 (2,134) 199,242 (2,071)
Gross Appropriations 14,815,667 14,100,043 18,195,814 17,533,426 (662,388) 17,930,141 396,715
Intrafund Transfers (693,056) (647,385) (2,046,267) (2,080,553) (34,286) (2,092,193) (11,640)
Net Appropriations 14,122,612 13,452,658 16,149,547 15,452,873 (696,674) 15,837,948 385,075
Contingencies/Dept Reserves 1,796,844 2,153,904 2,153,904 3,198,178 1,044,274 3,198,178 —
Total Requirements 15,919,456 15,606,562 18,303,451 18,651,051 347,600 19,036,126 385,075
Net County Cost 10,196,401 9,560,582 12,647,352 12,359,219 (288,133) 12,636,329 277,110
Salary Resolution 53.0 53.0 53.0 57.0 4.0 57.0 —
FTE 53.0 53.0 53.0 57.0 4.0 57.0 —
5-12
County of San Mateo
FY 2023-24 Adopted Budget Administration and Fiscal Services
Treasurer - Tax Collector (1500B)
TREASURER-TAX COLLECTOR
TreasurerTreasurer
Tax
Collector
Tax
Collector
Treasurer-
Tax Collector
5-13
County of San Mateo
Administration and Fiscal Services FY 2023-24 Adopted Budget
Mission Statement
The San Mateo County Treasurer-Tax Collector is dedicated to providing the highest level of customer service in a
courteous, consistent, and professional manner while providing accurate information, collecting revenue effectively,
investing responsibly, and safeguarding taxpayer dollars for the residents of the County.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 110,850 — — — — — —
Licenses, Permits and Franchises 1,183 1,600 1,550 1,550 — 1,550 —
Use of Money and Property — — — — — — —
Charges for Services 6,632,209 7,910,810 6,947,226 7,373,851 426,625 9,898,822 2,524,971
Interfund Revenue 87,757 70,603 70,000 70,000 — 70,000 —
Miscellaneous Revenue 78,074 86,282 60,000 60,000 — 60,000 —
Total Revenue 6,910,073 8,069,294 7,078,776 7,505,401 426,625 10,030,372 2,524,971
Fund Balance 3,134,969 3,884,239 3,884,239 5,173,309 1,289,070 267,284 (4,906,025)
Total Sources 10,045,042 11,953,533 10,963,015 12,678,710 1,715,695 10,297,656 (2,381,054)
Requirements
Salaries and Benefits 3,761,395 3,685,384 5,671,906 6,044,672 372,766 5,730,970 (313,702)
Services and Supplies 2,908,914 3,336,545 6,250,789 6,754,798 504,009 5,199,917 (1,554,881)
Other Charges 763,456 1,421,221 2,011,607 1,974,575 (37,032) 1,677,372 (297,203)
Reclassification of Expenses — — — — — — —
Fixed Assets — — — — — — —
Other Financing Uses 173,381 172,125 183,295 171,183 (12,112) 170,372 (811)
Gross Appropriations 7,607,146 8,615,274 14,117,597 14,945,228 827,631 12,778,631 (2,166,597)
Intrafund Transfers (118,031) (882,463) (902,626) (110,000) 792,626 (110,000) —
Net Appropriations 7,489,116 7,732,812 13,214,971 14,835,228 1,620,257 12,668,631 (2,166,597)
Contingencies/Dept Reserves 267,284 267,284 267,284 267,284 — 267,284 —
Total Requirements 7,756,400 8,000,096 13,482,255 15,102,512 1,620,257 12,935,915 (2,166,597)
Net County Cost (2,288,642) (3,953,438) 2,519,240 2,423,802 (95,438) 2,638,259 214,457
Salary Resolution 34.0 34.0 34.0 34.0 — 34.0 —
FTE 34.0 34.0 34.0 34.0 — 34.0 —
5-14
County of San Mateo
FY 2023-24 Adopted Budget Administration and Fiscal Services
Retirement Office (2000B)
Chief Executive
Officer
Chief Executive
Officer
Assistant
Executive Officer
Assistant
Executive Officer
RETIREMENT OFFICE (SamCERA)RETIREMENT OFFICE (SamCERA)
Chief
Investment Officer
Chief
Investment Officer
Chief
Legal Counsel
Chief
Legal Counsel
Chief
Technology Officer
Chief
Technology Officer
Administrative
Services Division
Administrative
Services Division
Investment
Division
Investment
Division
Retirement
Benefits Division
Retirement
Benefits Division
Finance
Division
Finance
Division
Information
Technology
Support Division
Information
Technology
Support Division
Board of Retirement
5-15
County of San Mateo
Administration and Fiscal Services FY 2023-24 Adopted Budget
Mission Statement
SamCERA exists to serve as a loyal fiduciary for its members and as a prudent administrator of the retirement system.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Miscellaneous Revenue 8,262,773 8,433,082 9,069,472 9,335,017 265,545 9,520,627 185,610
Other Financing Sources — — — — — — —
Total Revenue 8,262,773 8,433,082 9,069,472 9,335,017 265,545 9,520,627 185,610
Total Sources 8,262,773 8,433,082 9,069,472 9,335,017 265,545 9,520,627 185,610
Requirements
Salaries and Benefits 5,545,932 5,736,284 5,949,295 5,965,694 16,399 6,064,216 98,522
Services and Supplies 2,373,666 2,331,976 2,723,746 2,827,326 103,580 2,909,126 81,800
Other Charges 343,175 364,823 396,431 541,997 145,566 547,285 5,288
Fixed Assets — — — — — — —
Gross Appropriations 8,262,773 8,433,082 9,069,472 9,335,017 265,545 9,520,627 185,610
Intrafund Transfers
Net Appropriations 8,262,773 8,433,082 9,069,472 9,335,017 265,545 9,520,627 185,610
Total Requirements 8,262,773 8,433,082 9,069,472 9,335,017 265,545 9,520,627 185,610
Net County Cost — — — — — — —
Salary Resolution 23.0 23.0 23.0 23.0 — 23.0 —
FTE 23.0 23.0 22.9 22.9 — 22.9 —
5-16
County of San Mateo
FY 2023-24 Adopted Budget Administration and Fiscal Services
County Attorney's Office (1600B)
COUNTY ATTORNEY’S OFFICECOUNTY ATTORNEY’S OFFICE
Legal
Services
Legal
Services
Support
Services
Support
Services
County Attorney’s Office
5-17
County of San Mateo
Administration and Fiscal Services FY 2023-24 Adopted Budget
Mission Statement
The County Attorney’s Office provides quality and timely legal services to the Board of Supervisors, County Executive,
elected County officials, and all County departments. It also supports the various boards, commissions, school districts,
special districts, and other public agencies operating within the County, thus allowing them to carry out their
responsibilities in a manner fully consistent with the law. The support provided by the Office includes legal
representation for clients in disputes before administrative agencies and the courts.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes — 14,583 118,908 118,908 — 118,908 —
Charges for Services 4,785,694 4,485,886 5,071,018 4,720,595 (350,423) 4,761,595 41,000
Interfund Revenue 1,833 2,200 — — — — —
Miscellaneous Revenue 782,206 885,430 749,355 999,553 250,198 999,553 —
Other Financing Sources 2,475 — — — — — —
Total Revenue 5,572,209 5,388,098 5,939,281 5,839,056 (100,225) 5,880,056 41,000
Fund Balance 6,617,538 6,684,535 6,684,535 6,384,130 (300,405) 4,958,403 (1,425,727)
Total Sources 12,189,747 12,072,633 12,623,816 12,223,186 (400,630) 10,838,459 (1,384,727)
Requirements
Salaries and Benefits 14,339,006 14,548,180 15,123,903 15,033,349 (90,554) 15,390,373 357,024
Services and Supplies 1,540,430 1,790,914 1,519,287 2,862,162 1,342,875 1,618,577 (1,243,585)
Other Charges 623,975 724,524 812,589 627,860 (184,729) 625,893 (1,967)
Fixed Assets — — — — — — —
Other Financing Uses 22,399 24,741 26,005 22,900 (3,105) 22,089 (811)
Gross Appropriations 16,525,810 17,088,359 17,481,784 18,546,271 1,064,487 17,656,932 (889,339)
Intrafund Transfers (2,990,885) (2,890,107) (2,890,885) (2,971,248) (80,363) (3,302,001) (330,753)
Net Appropriations 13,534,925 14,198,252 14,590,899 15,575,023 984,124 14,354,931 (1,220,092)
Contingencies/Dept Reserves 6,359,639 6,542,666 6,542,666 4,958,403 (1,584,263) 4,958,403 —
Total Requirements 19,894,564 20,740,918 21,133,565 20,533,426 (600,139) 19,313,334 (1,220,092)
Net County Cost 7,704,817 8,668,284 8,509,749 8,310,240 (199,509) 8,474,875 164,635
Salary Resolution 49.0 49.0 49.0 50.0 1.0 50.0 —
FTE 49.0 49.0 48.2 49.8 1.5 49.8 —
5-18
County of San Mateo
FY 2023-24 Adopted Budget Administration and Fiscal Services
Human Resources Department (1700D)
Employee Benefits
& Wellness/
HR Information
Management
Employee Benefits
& Wellness/
HR Information
Management
HUMAN RESOURCES DEPARTMENT HUMAN RESOURCES DEPARTMENT
Director
Talent
Acquisition
Talent
Acquisition
Workforce
Resources &
Diversity
Workforce
Resources &
Diversity
HR Strategic
Support
& Partnerships
HR Strategic
Support
& Partnerships
Shared
Services
Shared
Services
Risk
Management
Risk
Management
5-19
County of San Mateo
Administration and Fiscal Services FY 2023-24 Adopted Budget
Mission Statement
Through strategic partnerships and collaboration, the Human Resources Department attracts, develops, and retains a
high performing workforce and promotes a positive employee experience that maximizes individual potential and well-
being leading to exceptional service to the community we serve.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 198,891 185,921 437,091 454,575 17,484 454,575 —
Use of Money and Property 1,501 1,336 4,000 2,000 (2,000) 2,000 —
Charges for Services 469,064 398,062 363,258 385,025 21,767 377,026 (7,999)
Interfund Revenue 7,413,379 7,709,134 10,062,669 10,707,293 644,624 11,054,248 346,955
Miscellaneous Revenue 318,067 224,528 278,689 250,263 (28,426) 235,263 (15,000)
Other Financing Sources — — — — — — —
Total Revenue 8,400,903 8,518,980 11,145,707 11,799,156 653,449 12,123,112 323,956
Fund Balance 1,926,018 1,901,389 1,901,389 2,052,839 151,450 533,135 (1,519,704)
Total Sources 10,326,921 10,420,369 13,047,096 13,851,995 804,899 12,656,247 (1,195,748)
Requirements
Salaries and Benefits 15,632,159 16,664,854 18,497,489 19,533,524 1,036,035 19,700,214 166,690
Services and Supplies 2,039,614 2,156,170 3,798,839 5,888,369 2,089,530 4,054,431 (1,833,938)
Other Charges 1,606,759 1,735,343 1,932,697 1,689,840 (242,857) 1,520,161 (169,679)
Reclassification of Expenses — — — — — — —
Fixed Assets — — — — — — —
Other Financing Uses 82,931 80,421 1,156,661 1,591,512 434,851 271,857 (1,319,655)
Gross Appropriations 19,361,462 20,636,788 25,385,686 28,703,245 3,317,559 25,546,663 (3,156,582)
Intrafund Transfers (1,115,087) (1,373,608) (1,901,063) (3,971,780) (2,070,717) (2,357,349) 1,614,431
Net Appropriations 18,246,375 19,263,179 23,484,623 24,731,465 1,246,842 23,189,314 (1,542,151)
Contingencies/Dept Reserves 541,586 511,743 511,743 533,135 21,392 533,135 —
Total Requirements 18,787,961 19,774,922 23,996,366 25,264,600 1,268,234 23,722,449 (1,542,151)
Net County Cost 8,461,040 9,354,553 10,949,270 11,412,605 463,335 11,066,202 (346,403)
Salary Resolution 76.0 79.0 79.0 83.0 4.0 83.0 —
FTE 76.0 79.0 78.9 83.0 4.2 83.0 —
5-20
County of San Mateo
FY 2023-24 Adopted Budget Administration and Fiscal Services
Information Services Department (1800B)
Client
Success
Client
Success
IT OperationsIT Operations
Business & Fiscal
Administration
Business & Fiscal
Administration
INFORMATION SERVICES DEPARTMENT INFORMATION SERVICES DEPARTMENT
Planning & Project
Management
Planning & Project
Management
Network &
Security
Network &
Security
ApplicationsApplications
Information Services Office of CIO
5-21
County of San Mateo
Administration and Fiscal Services FY 2023-24 Adopted Budget
Mission Statement
The mission of the Information Services Department (ISD) is to connect employees within the County government and to
connect residents to their government. The department strives to promote the effectiveness and efficiency of government
and build stronger connections through reliable and secure infrastructure and applications, responsive service delivery,
and greater transparency of information.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 2,695,321 1,263,165 11,602,774 15,339,608 3,736,834 591,269 (14,748,339)
Use of Money and Property 194,928 199,220 198,479 204,187 5,708 204,187 —
Intergovernmental Revenues 2,073,528 3,870,669 14,135,098 15,398,577 1,263,479 5,000,000 (10,398,577)
Charges for Services 1,361,161 1,017,800 1,501,472 2,680,123 1,178,651 2,710,239 30,116
Interfund Revenue 8,845,039 11,432,082 11,861,405 13,949,952 2,088,547 14,311,852 361,900
Miscellaneous Revenue 377,971 34,305 — — — — —
Total Revenue 15,547,948 17,817,240 39,299,228 47,572,447 8,273,219 22,817,547 (24,754,900)
Fund Balance 14,521,636 9,024,756 9,024,756 10,490,927 1,466,171 2,916,074 (7,574,853)
Total Sources 30,069,584 26,841,996 48,323,984 58,063,374 9,739,390 25,733,621 (32,329,753)
Requirements
Salaries and Benefits 28,542,618 28,316,722 33,022,430 31,798,904 (1,223,526) 32,504,975 706,071
Services and Supplies 15,677,389 13,574,106 42,766,422 57,110,970 14,344,548 23,348,643 (33,762,327)
Other Charges 2,820,427 2,751,240 2,790,335 2,469,954 (320,381) 2,383,738 (86,216)
Reclassification of Expenses — — — — — — —
Fixed Assets 230,176 1,706,270 57,000 — (57,000) — —
Other Financing Uses 304,849 300,754 308,118 352,805 44,687 353,986 1,181
Gross Appropriations 47,575,459 46,649,092 78,944,305 91,732,633 12,788,328 58,591,342 (33,141,291)
Intrafund Transfers (26,530,631) (31,209,613) (33,727,642) (36,585,333) (2,857,691) (35,773,795) 811,538
Net Appropriations 21,044,829 15,439,479 45,216,663 55,147,300 9,930,637 22,817,547 (32,329,753)
Contingencies/Dept Reserves 9,024,755 11,402,517 3,107,321 2,916,074 (191,247) 2,916,074 —
Total Requirements 30,069,584 26,841,996 48,323,984 58,063,374 9,739,390 25,733,621 (32,329,753)
Net County Cost — — — — — — —
Salary Resolution 135.0 137.0 137.0 137.0 — 137.0 —
FTE 135.0 136.6 136.6 136.6 — 136.6 —
5-22
County of San Mateo
FY 2023-24 Adopted Budget Administration and Fiscal Services
Grand Jury (1920B)
Mission Statement
Conducts civil investigations of County and city government operations.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Requirements
Salaries and Benefits — — — — — — —
Services and Supplies 100,083 107,369 123,890 124,284 394 124,288 4
Other Charges 227 237 601 208 (393) 208 —
Gross Appropriations 100,311 107,606 124,491 124,492 1 124,496 4
Intrafund Transfers
Net Appropriations 100,311 107,606 124,491 124,492 1 124,496 4
Total Requirements 100,311 107,606 124,491 124,492 1 124,496 4
Net County Cost 100,311 107,606 124,491 124,492 1 124,496 4
5-23
County of San Mateo
Administration and Fiscal Services FY 2023-24 Adopted Budget
Non-Departmental Services (8000B)
Mission Statement
The Non-Departmental Services budget unit contains general purpose revenues, including property tax, sales and use
tax, transient occupancy tax (TOT), interest earnings, and overhead recovered from Non-General Fund departments
through the 2 CFR Part 200 cost plan. These revenues, along with Non-Departmental Fund Balance, are used to offset
any Net County Cost in General Fund departments. This budget unit also includes appropriations that benefit many
departments such as Countywide IT projects, facility repairs, capital improvement projects, debt service payments,
countywide elections, and retiree health contributions. The County has four categories of General Fund Reserves: Non-
Departmental, Education Revenue Augmentation Fund (ERAF), Contingencies, and Departmental Reserves. The County’s
Reserves Policy stipulates that the General Fund maintain a five percent General Reserve and a three percent
Contingency and that operating departments maintain a two percent Departmental Reserve. The General Reserve and
Contingency are budgeted here. On January 31, 2012, the Board of Supervisors amended the Reserves Policy to use 50
percent of Excess ERAF on an ongoing basis. ERAF Reserves continue to be used for one-time uses, such as capital and
IT projects, pay down of unfunded liabilities, debt retirement, and productivity enhancement and cost avoidance
projects.
5-24
County of San Mateo
FY 2023-24 Adopted Budget Administration and Fiscal Services
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Taxes 878,240,130 935,682,300 723,809,973 794,353,259 70,543,286 791,308,294 (3,044,965)
Licenses, Permits and Franchises 675,805 848,814 617,031 617,031 — 617,031 —
Fines, Forfeitures and Penalties 692,680 417,041 — — — — —
Use of Money and Property 18,531,891 46,528,340 18,792,904 23,876,263 5,083,359 24,034,942 158,679
Intergovernmental Revenues 50,182,989 75,264,962 136,201,519 84,832,781 (51,368,738) 84,832,781 —
Charges for Services 2,695,122 464,180 1,908,438 1,908,438 — 1,908,438 —
Interfund Revenue 7,604,836 6,431,575 5,281,424 5,281,424 — 5,281,424 —
Miscellaneous Revenue 6,465,737 6,049,398 231,843 231,843 — 231,843 —
Other Financing Sources 21,347,462 — — — — — —
Total Revenue 986,436,650 1,071,686,610 886,843,132 911,101,039 24,257,907 908,214,753 (2,886,286)
Fund Balance 509,677,424 720,269,708 720,269,708 970,867,616 250,597,908 436,909,348 (533,958,268)
Total Sources 1,496,114,074 1,791,956,318 1,607,112,840 1,881,968,655 274,855,815 1,345,124,101 (536,844,554)
Requirements
Salaries and Benefits 15,117,644 10,150,410 57,690,000 10,740,000 (46,950,000) 10,740,000 —
Services and Supplies 49,047,503 56,342,004 133,580,844 149,254,253 15,673,409 120,238,774 (29,015,479)
Other Charges 25,004,986 35,908,181 148,644,515 85,726,893 (62,917,622) 74,053,584 (11,673,309)
Fixed Assets 32,169,690 1,945,899 65,738,213 71,738,213 6,000,000 71,738,213 —
Other Financing Uses 56,898,658 94,983,301 307,510,368 685,922,911 378,412,543 179,541,786 (506,381,125)
Gross Appropriations 178,238,482 199,329,795 713,163,940 1,003,382,270 290,218,330 456,312,357 (547,069,913)
Intrafund Transfers (57,744) (83,142) (484,045) (484,045) — (484,045) —
Net Appropriations 178,180,738 199,246,653 712,679,895 1,002,898,225 290,218,330 455,828,312 (547,069,913)
Contingencies/Dept Reserves 790,945,702 1,063,561,693 243,745,893 236,721,599 (7,024,294) 232,162,129 (4,559,470)
Total Requirements 969,126,440 1,262,808,346 956,425,788 1,239,619,824 283,194,036 687,990,441 (551,629,383)
Net County Cost (526,987,634) (529,147,972) (650,687,052) (642,348,831) 8,338,221 (657,133,660) (14,784,829)
5-25
County of San Mateo
Administration and Fiscal Services FY 2023-24 Adopted Budget
Debt Service Fund (8900B)
Mission Statement
The Debt Service Fund was established in FY 1995-96 to centrally budget all County debt service payments. Amounts are
transferred into this fund from various funding sources before payments are made. In June 1997, the County adopted a
Debt Limit policy that caps annual debt service payments at four percent of the County Budget average for the last five
years. The payment of debt service obligation is a mandated function.
General Fund
FY 2023-24 and FY 2024-25 Budget Unit Summary
Actual
2021-22
Actual
2022-23
Revised
2022-23
Adopted
2023-24
Change
2023-24
Recomm
2024-25
Change
2024-25
Sources
Use of Money and Property 204,990 480,733 — — — — —
Other Financing Sources 39,627,683 40,923,520 40,923,525 45,521,807 4,598,282 49,593,006 4,071,199
Total Revenue 39,832,673 41,404,254 40,923,525 45,521,807 4,598,282 49,593,006 4,071,199
Fund Balance 24,248,231 24,702,163 24,702,163 25,161,936 459,773 16,127,031 (9,034,905)
Total Sources 64,080,904 66,106,417 65,625,688 70,683,743 5,058,055 65,720,037 (4,963,706)
Requirements
Services and Supplies — — — — — — —
Other Charges 39,251,988 40,553,361 40,559,371 45,075,401 4,516,030 48,870,758 3,795,357
Other Financing Uses 126,753 391,120 6,624,237 9,481,311 2,857,074 4,000,000 (5,481,311)
Gross Appropriations 39,378,740 40,944,481 47,183,608 54,556,712 7,373,104 52,870,758 (1,685,954)
Intrafund Transfers
Net Appropriations 39,378,740 40,944,481 47,183,608 54,556,712 7,373,104 52,870,758 (1,685,954)
Non-General Fund Reserves 24,702,163 25,161,936 18,442,080 16,127,031 (2,315,049) 12,849,279 (3,277,752)
Total Requirements 64,080,904 66,106,417 65,625,688 70,683,743 5,058,055 65,720,037 (4,963,706)
Net County Cost — — — — — — —
Attachment C
MEASURE K FUNDED INITIATIVES
Measure K Allocations
C-1
Department Name Project Name
2023-24
Adopted
County Executive's Office/Clerk of the Board Measure K Admin Assistant
544,578
County Executive's Office/Clerk of the Board Programs and Services Dist 4
350,000
Sheriff's Office Programs and Services Dist 1
22,000
Sheriff's Office Programs and Services Dist 4
198,000
Sheriff's Office Programs and Services Dist 5
0
Probation Department
Programs and Services Dist 5
0
Planning and Building
Programs and Services Dist 3
196,045
Parks Department Programs and Services Dist 2
38,845
Department of Public Works Programs and Services Dist 3
126,496
Department of Public Works Programs and Services Dist 4
103,314
County Health Programs and Services Dist 2
4,928
County Health Programs and Services Dist 4
0
County Health Programs and Services Dist 5
0
Human Services Agency Programs and Services Dist 1
0
Human Services Agency Programs and Services Dist 4
100,000
Non-Departmental Services Measure A Loans and Grants
958,715
Non-Departmental Services Measure K Oversight Committee
15,000
Non-Departmental Services Programs and Services Dist 1
2,487,564
Non-Departmental Services Programs and Services Dist 2
2,479,154
Non-Departmental Services Programs and Services Dist 3
2,001,635
Non-Departmental Services Programs and Services Dist 4
1,814,320
Non-Departmental Services Programs and Services Dist 5
2,392,263
Capital Projects Programs and Services Dist 2
195,353
Capital Projects Programs and Services Dist 3
53,736
14,081,946
District-Specific
County of San Mateo
FY 2023-24 Adopted Budget
Measure K Summary
Measure K
C-2
Measure K Allocations
Department Name Project Name 2023-24 Adopted
County Executive's Office/Clerk of the Board Gun Violence and Homelessness
250,000
District Attorney's Office DA Domestic Violence
245,000
District Attorney's Office
District Attorney Gun Violence
855,000
Sheriff's Office Gun Buy Back Program
80,000
Sheriff's Office Human Trafficking and CSEC
226,907
Sheriff's Office School Safety
677,092
Fire Protection Services County Fire Engine Replc Fnd
5,203,414
Department of Emergency Management Evac Route Fuels Reduction
187,500
Department of Emergency Management Zonehaven
182,400
Human Services Agency CORA - Legal Expenses
82,751
Non-Departmental Services Gun Buy Back Program
160,000
Other Capital Construction Fund Pescadero Fire Station
20,316,751
Other Capital Construction Fund Tower Road Fire Station
2,000,000
Capital Projects PSC Regional Ops Ctr (ROC)
737,006
31,203,821
County Health SMCHealth-HPSM-House-Retention
2,000,000
County Health BHRS and Police Pilot Program
989,143
County Health Meas K Imat Program
1,480,178
County Health Respite Program
1,202,349
County Health SMART Program
98,714
County Health Home Visit Expansion
1,383,991
County Health Coastside Medical Services
568,071
County Health Redirected Measure K to SMMC
1,254,359
Human Services Agency Public Health Nurse Program
1,026,620
Other Capital Construction Fund SSF Health Campus
10,000,000
20,003,425
Public Safety
Health and Mental Health
Measure K Summary
Measure KY 2023-24
County of San Mateo
Adopted FY 2023-24 Budget
Measure K Allocations
C-3
Department Name Project Name 2023-24 Adopted
County Executive's Office/Clerk of the Board Early Learng and Care Trust Fd
0
County Executive's Office/Clerk of the Board Students With Amazing Goals
397,752
Human Resources Department Supported Training Employ Prog
454,575
County Library Direct Pay to Lib for Big Lift
1,088,012
County Library Library Raising a Reader
100,000
County Library Library Summer Reading Progrms
388,289
County Health 4H Youth Development Program
35,116
County Health COE and Schools Coordination
180,751
County Health Comm Collab East Palo Alto
137,692
County Health Early Childhood Comm Teams
772,548
County Health Early Onset Bipolar
477,885
County Health PES Case Management
351,500
County Health Pre To Three
647,660
County Health Youth Outpatient Case Mgmt
865,879
County Health Pre To Three
459,565
Human Services Agency Early Learng and Care Trust Fd
6,911,988
Human Services Agency At-Risk Foster Youth Services
1,111,000
Human Services Agency CASA (Adovcates) - Foster Care
125,134
Human Services Agency HSA PEI-At Risk Child
723,259
Human Services Agency StarVista Dybrk Fstr Yth Trg
257,835
15,486,440
County Executive's Office/Clerk of the Board Addiction Program (Homeless)
3,000,000
County Executive's Office/Clerk of the Board Affordable Housing Project Dev
500,000
County Executive's Office/Clerk of the Board HMB Farm Labor Housing Proj
6,986,735
County Executive's Office/Clerk of the Board Unincorporated Housing Support
2,000,000
Planning and Building Affordable Housing Initiative
869,612
Office of Sustainability Home for All
671,105
County Health Augmented Housing Insp Pgm
401,683
Youth and Education
County of San Mateo
FY 2023-24 Adopted Budget
Measure K Summary
Measure K
C-4
Measure K Allocations
Department Name Project Name 2023-24 Adopted
Human Services Agency ITA - Clarity & FRC database
125,279
Human Services Agency BitFocus Clarity Human Svcs
138,548
Human Services Agency COH Housing Assitance
5,000,000
Human Services Agency CORE Agenc Emerg Housg Assist
498,441
Human Services Agency EPA Homeless Shelter Op Exp
631,352
Human Services Agency Homeless Outreach Teams
663,694
Human Services Agency HOPE Plan Implementation
2,132,615
Human Services Agency Housing Retention
1,363,723
Human Services Agency RRHHL Abode Contract
1,386,765
Human Services Agency RRHHL Abode Services
871,514
Human Services Agency RRHHL CoC Tech Assistance
119,325
Human Services Agency RRHHL Inclement Weather
17,962
Human Services Agency RRHHL Interim Housing Capacity
426,470
Human Services Agency RRHHL Medical Services
236,306
Human Services Agency RRHHL MVP Bridge Funding
600,244
Human Services Agency RRHHL MVP Diversion
20,800
Human Services Agency RRHHL Program Auditing Needs
10,400
Human Services Agency Safe Harbor Shelter Bridge
196,999
Department of Housing 21 Elements CCAG
142,055
Department of Housing 2nd Unit Amnesty Program
50,000
Department of Housing Affordable Housing Fund
88,082,718
Department of Housing BHRS-Provider Property Debt
12,522
Department of Housing Equity Innovation Fund
900,744
Department of Housing Farm Labor Housing
1,422,090
Department of Housing Housing Innovation Fund
294,905
Department of Housing Local Housing Subsidy Program
11,600,000
Department of Housing Staff Support
1,255,699
132,630,305
Housing and Homelessness
Measure K Summary
Measure K
San Mateo County
FY 2023-24 Adopted Budget
Measure K Allocations
C-5
Department Name Project Name 2023-24 Adopted
County Executive's Office/Clerk of the Board Fire Mitigation
1,600,000
County Executive's Office/Clerk of the Board Fleet Electrification
5,000,000
County Executive's Office/Clerk of the Board
Flood and Sea Level Rise
0
Parks Department Fire Mitigation
1,728,129
Parks Department Natural Resource Management
392,804
Parks Department Parks Department Ops and Maint
2,386,288
Parks Department Parks Master Plan
283,824
Parks Department Parks Visitor Services
200,000
Parks Department Ranger Residences
190,040
Parks Department Storm Repairs
750,000
Parks Department Coyote Point Sewer System
350,000
Parks Department Coyote Point Water System
400,000
Parks Department Feasibility Study for Bridges
69,159
Parks Department Fire Mitigation
175,000
Parks Department Flood Park Improvements
753,934
Parks Department Memorial Facility Improvements
22,000
Parks Department Memorial Waterline Replacement
320,480
Parks Department Parkwide Asphalt Paving
75,559
Parks Department Quarry Non-Potable Waterline
372,874
Parks Department Sanchez Adobe Building Repairs
20,000
Parks Department SBM Daycamp Improvement
500,000
Parks Department SPV Walnut Bridge Replacement
100,000
Parks Department Storm Repairs
250,000
Parks Department Tunitas Creek Beach
4,365,675
Office of Sustainability Active Transportation Coleman Ave.
323,802
Office of Sustainability CZU Lightning Complex Recovery
400,000
Office of Sustainability Flood and Sea Level Rise
875,000
Office of Sustainability Flood and Sea Level Rise District
0
Non-Departmental Services CuriOdyssey
1,000,000
22,904,568
Parks and Environment
County of San Mateo
FY 2023-24 Adopted Budget
Measure K Summary
Measure K
C-6
Measure K Allocations
Department Name Project Name 2023-24 Adopted
County Executive's Office/Clerk of the Board Age Friendly Resources
500,000
District Attorney's Office District Attorney Elder Abuse
1,189,676
County Health EMS - Medical Reserve Corps
85,112
County Health AAS Elder Depend Adult Protect
767,394
County Health
AAS Friendship Line
234,105
County Health AAS Meals Express Pgm
166,947
County Health AAS Ombudsman
130,668
County Health AAS Suppl Meal on Wheels
46,340
Human Services Agency Veterans Services
370,050
3,490,292
County Executive's Office/Clerk of the Board Childcare/Build Up Capacity
500,000
County Executive's Office/Clerk of the Board Community Legal Aid Services
300,000
County Executive's Office/Clerk of the Board Cow Palace Emerg Prepardness
1,000,000
County Executive's Office/Clerk of the Board Crisis & Emerg Language Access
200,000
County Executive's Office/Clerk of the Board LGBTQ Support/Pride Center
500,000
County Executive's Office/Clerk of the Board Measure A Outreach Coordinator
240,072
County Executive's Office/Clerk of the Board Poverty Prevention
1,000,000
Agriculture/Weights and Measures Measure K Airport (FAA Ruling)
153,633
County Attorney's Office Measure K Airport (FAA Ruling)
118,908
Information Services Department Technology Infra and Open Data
15,339,608
Sheriff's Office Measure K Airport (FAA Ruling)
1,893,732
County Library Library Capital - EPA
1,063,463
Office of Sustainability Bicycle Coordinator
90,188
Department of Emergency Management Coastside Response Coordinator
74,843
Department of Public Works MCO Airport Sup
239,931
County Health Measure K Airport (FAA Ruling)
67,595
Human Services Agency Second Harvest Food Bank
170,465
Non-Departmental Services Middlefield Road Bike Lane
200,000
Non-Departmental Services Middlefield Road Solar Grid
200,000
Older Adults and Veterans
Measure K Summary
Measure K
San Mateo County
FY 2023-24 Adopted Budget
Measure K Allocations
C-7
Department Name Project Name 2023-24 Adopted
Non-Departmental Services
N Fair Oaks General Plan Implm
14,306,661
Other Capital Construction Fund North Fair Oaks Library
482,040
Capital Projects Building and Facilities Infrastructure
6,054,940
44,196,079
Total 283,996,876
Community
County of San Mateo
FY 2023-24 Adopted Budget
Measure K Summary
Measure K
Attachment D
CONTROLLER’S SCHEDULE
State Controller Schedules County of San Mateo Schedule 1
County Budget Act
A
ll Funds Summar
y
January 2010 Edition, revision #1 Fiscal Year 2023-24
Fund Balance
Available
June 30, 2023
Decreases to
Obli
gated Fund Balances
Additional
Financing Sources
Total
Financing Sources
Financing Uses
Increases to
Obligated Fund Balances
Total
Financing Uses
1
2 345678
Governmental Funds
General Fund 1,197,534,177$ -$ 2,170,385,354$ 3,367,919,531$ 3,061,707,541$ 306,211,990$ 3,367,919,531$
Special Revenue Funds 68,812,412 - 113,119,037 181,931,449 169,209,882 12,721,567 181,931,449
Capital Projects Funds 216,850,826 - 348,404,503 565,255,329 446,238,246 119,017,083 565,255,329
Debt Service Funds 25,161,936 - 45,521,807 70,683,743 54,556,712 16,127,031 70,683,743
Total Governmental Funds
1,508,359,351$ -$ 2,677,430,701$ 4,185,790,052$ 3,731,712,381$ 454,077,671$ 4,185,790,052$
Other Funds
Internal Service Funds -$ 3,009,104$ 11,252,605$ 14,261,709$ 14,261,709$ -$ 14,261,709$
Enterprise Funds - 2,151,427 497,955,953 500,107,380 500,107,380 - 500,107,380
Special Districts and Other Agencies 76,477,639 - 35,271,909 111,749,548 95,758,065 15,991,483 111,749,548
Total Other Funds
76,477,639$ 5,160,531$ 544,480,467$ 626,118,637$ 610,127,154$ 15,991,483$ 626,118,637$
Total All Funds 1,584,836,990$ 5,160,531$ 3,221,911,168$ 4,811,908,689$ 4,341,839,535$ 470,069,154$ 4,811,908,689$
Total Financing Sources Total Financing Uses
Fund Name
D-1
State Controller Schedules County of San Mateo Schedule 2
County Budget Act Governmental Funds summary
January 2010 Edition, revision #1 Fiscal Year 2023-24
Fund Balance Available June 30,
2023
Decreases to
Obligated Fund Balances
Additional
Financing Sources
Total
Financing Sources
Financing Uses
Increases to
Obligated Fund Balances
Total
Financing
Uses
1
23 45678
General Fund
General Fund 1,197,534,177$ -$ 2,170,385,354$ 3,367,919,531$ 3,061,707,541$ 306,211,990$ 3,367,919,531$
Total General Fund
1,197,534,177$ -$ 2,170,385,354$ 3,367,919,531$ 3,061,707,541$ 306,211,990$ 3,367,919,531$
Special Revenue Funds
Emergency Medical Services Fund 2,482,599$ -$ 1,509,628$ 3,992,227$ 2,806,427$ 1,185,800$ 3,992,227$
IHSS Public Authority Fund 1,875,805 - 34,728,533 36,604,338 34,728,534 1,875,804 36,604,338
Fish and Game Propagation Fund 68,405 - 2,000 70,405 12,000 58,405 70,405
County Fire Protection Structure Fund 4,177,495 - 14,727,003 18,904,498 17,583,389 1,321,109 18,904,498
Road Fund 32,846,333 - 52,180,500 85,026,833 85,026,833 85,026,833
Half Cent Transportation Fund 18,748,808 - 4,973,490 23,722,298 23,722,298 - 23,722,298
County-Wide Road Improvement Fund 4,688,810 - 499,500 5,188,310 200,000 4,988,310 5,188,310
Waste Management Fund 3,924,157 - 3,835,407 7,759,564 4,467,425 3,292,139 7,759,564
Waste Management Program - - 662,976 662,976 662,976 - 662,976
Total Special Revenue Funds
68,812,412$ -$ 113,119,037$ 181,931,449$ 169,209,882$ 12,721,567$ 181,931,449$
Capital Project Funds
County One-Time Expense
93,414,299 - 1,000,000 94,414,299 45,989,870 48,424,429 94,414,299$
Criminal Justice Temporary Construction Fund 3,521,310 - 768,001 4,289,311 768,000 3,521,311 4,289,311
Court House Temporary Construction Fund 1,659 - 1,364,423 1,366,082 1,314,551 51,531 1,366,082
Other Capital Construction Fund 30,085,894 - 74,032,883 104,118,777 104,118,777 - 104,118,777
Capital Project Fund 29,386,113 - 212,095,047 241,481,160 228,756,045 12,725,115 241,481,160
Electronic Health Record Fund 60,441,551 - 59,144,149 119,585,700 65,291,003 54,294,697 119,585,700
Total Capital Project Funds
216,850,826$ -$ 348,404,503$ 565,255,329$ 446,238,246$ 119,017,083$ 565,255,329$
Debt Service Funds
Debt Service Funds 25,161,936$ -$ 45,521,807$ 70,683,743$ 54,556,712$ 16,127,031$ 70,683,743$
Total Debt Service Funds
25,161,936$ -$ 45,521,807$ 70,683,743$ 54,556,712$ 16,127,031$ 70,683,743$
Total Governmental Funds
1,508,359,351$ -$ 2,677,430,701$ 4,185,790,052$ 3,731,712,381$ 454,077,671$ 4,185,790,052$
Appropriations Limit
Appropriations Subject to Limit
Fund Name
Total Financing Sources Total Financing Uses
$ 1,735,750,257
$ 982,826,202
D-2
State Controller Schedules County of San Mateo Schedule 3
County Budget Act Fund Balance - Governmental Funds
January 2010 Edition, revision #1 Fiscal Year 2023-24
Actual
Estimated
Encumbrances
Nonspendable, Restricted
and Committed
Assigned
1
2345 6
General Fund
General Fund 1,218,354,008$ 6,948,913$ 8,271,907$ 5,599,011$ 1,197,534,177$
Total General Fund 1,218,354,008$ 6,948,913$ 8,271,907$ 5,599,011$ 1,197,534,177$
Special Revenue Funds
Emergency Medical Services Fund 2,482,599$ -$ -$ -$ 2,482,599$
IHSS Public Authority Fund 1,875,805 - - - 1,875,805
Fish and Game Propagation Fund 68,405 - - - 68,405
County Fire Protection Structure Fund 5,263,186 - 1,085,691 - 4,177,495
Road Fund 33,152,614 - 306,281 - 32,846,333
Half Cent Transportation Fund 18,748,808 - - - 18,748,808
County-Wide Road Improvement Fund 4,688,810 - - - 4,688,810
Waste Management Fund 3,924,157 - - - 3,924,157
Total Special Revenue Funds 70,204,384$ -$ 1,391,972$ -$ 68,812,412$
Capital Project Funds
County One-Time Expense 93,414,299$ -$ -$ -$ 93,414,299$
Criminal Justice Temporary Construction Fund 3,521,310 - - - 3,521,310
Court House Temporary Construction Fund 1,659 - - - 1,659
Other Capital Construction Fund 30,085,894 - - - 30,085,894
Capital Project Fund 29,386,113 - - - 29,386,113
E
lectroni
c Health Record Fund 60,441,551 60,441,551
Total Capital Project Funds 216,850,826$ -$ -$ -$ 216,850,826$
Debt Service Funds
Debt Service Funds 25,161,936$ -$ -$ -$ 25,161,936$
Total Debt Service Funds 25,161,936$ -$ -$ -$ 25,161,936$
Total Governmental Funds
1,530,571,154$ 6,948,913$ 9,663,879$ 5,599,011$ 1,508,359,351$
Fund Name
Total Fund Balance
June 30, 2023
Less: Obligated Fund Balances
Fund Balance Available
June 30, 2023
X
D-3
State Controller Schedules Schedule 4
County Budget Act
January 2010 Edition, revision #1
Recommended
Adopted by
the Board of Supervisors
Recommended
Adopted by
the Board of Supervisors
1 2 3 456 7
General Fund
General Reserve -$ -$ -$ 297,648,212$ 306,211,990$ 306,211,990$
Restricted 487,138 - - - - 487,138
Committed - -
Assigned 5,599,011 - - - - 5,599,011
Reserve for Inventories 37,450 - - - - 37,450
Reserve for Advance to Special Revenue Fund 55,300 - - - - 55,300
Reserve for Advance to Special Revenue Fund 5,193,479 - - - - 5,193,479
Reserve for Advance to Special Revenue Fund 465,000 465,000
Reserve for Advance to Special Revenue Fund 87,963 - - - - 87,963
Reserve for Advance to Debt Service Fund - - - - - -
Reserve for Advance to Internal Service Fund 785,605 - - - - 785,605
Reserve for Advance to Enterprise Fund 943,442 - - - - 943,442
Reserve for Advance to Road Fund 216,530 - - - - 216,530
Total General Fund 13,870,918$ -$ -$ 297,648,212$ 306,211,990$ 320,082,908$
Special Revenue Funds
Emergency Medical Services Fund
General Reserve -$ -$ -$ 1,185,800$ 1,185,800$ 1,185,800$
IHSS Public Authority Fund
General Reserve
- - - 2,056,804 1,875,804 1,875,804
Fish and Game Propagation Fund
General Reserve - - - 47,532 58,405 58,405
County Fire Protection Structure Fund
General Reserve - - - 4,725,763 1,321,109 1,321,109
Investment in Capital Assets 1,085,691 - - - - 1,085,691
Road Fund
Reserve for Inventories 306,281 - - - - 306,281
County-Wide Road Improvement Fund
General Reserve - - - 4,873,884 4,988,310 4,988,310
Waste Management Fund -
General Reserve - - - 3,288,452 3,292,139 3,292,139
Total Special Revenue Funds 1,391,972$ -$ -$ 16,178,235$ 12,721,567$ 14,113,539$
Capital Project Fund
pg
Accumulated Capital Outlay -$ -$ -$ 48,424,429$ 48,424,429$ 48,424,429$
Criminal Justice Temporary Construction Fund
General Reserve - - - 3,407,947 3,521,311 3,521,311
Court House Temporary Construction Fund
General Reserve - - - 51,531 51,531 51,531
Parks Acquisition and Development Fund
General Reserve - - - - - -
Other Capital Construction Fund
General Reserve - - - - - -
General Reserve - - - - - -
Capital Project Fund
General Reserve - - - 10,473,862 12,725,115 12,725,115
Electronic Health Record Fund
General Reserve - - - 12,944,769 54,294,697 54,294,697$
Total Capital Project Funds -$ -$ -$ 75,302,538$ 119,017,083$ 119,017,083$
Debt Service Funds
Debt Service Funds
General Reserve -$ -$ -$ 15,807,634$ 16,127,031$ 16,127,031$
Total Debt Service Funds -$ -$ -$ 15,807,634$ 16,127,031$ 16,127,031$
Total Governmental Funds 15,262,890$ -$ -$ 404,936,619$ 454,077,671$ 469,340,561$
Total Obligated Fund Balances
for the Budget Year
Fund Name and
Fund Balance Descriptions
Increases or New Obligated Fund BalancesDecreases or Cancellations
County of San Mateo
Fiscal Year 2023-24
Obligated Fund Balances - By Governmental Funds
Obligated Fund Balances
June 30, 2023
D-4
State Controller Schedules
San Mateo County
Schedule 5
County Budget Act
Summary of Additional Financing Sources by Source and Fund
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Description
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Summarization by Source
Taxes
$
951,735,460
$
1,010,135,742
$
947,778,979
$
1,061,153,589
Charges for Services
168,278,348
228,046,036
198,505,714
195,197,718
Control Accounts
190
0
0
0
Fines, Forfeitures and Penalties
7,626,469
6,169,898
8,068,560
8,074,280
Interfund Revenue
72,318,558
74,549,229
159,212,575
159,100,739
Intergovernmental Revenues
623,333,967
690,850,875
844,880,772
869,049,361
Licenses, Permits and Franchises
11,444,485
11,581,285
12,392,376
12,605,280
Miscellaneous Revenue
37,423,029
39,001,580
30,734,433
37,569,683
Other Financing Sources
180,008,453
178,304,031
242,461,054
306,810,962
Use of Money and Property
23,085,718
55,142,472
22,568,232
27,869,085
Total Summarization by Source
$
2,075,254,678
$
2,293,781,149
$
2,466,602,695
$
2,677,430,697
Summarization by Fund
Electronic Health Record Fund
$
0
$
63,623,177
$
59,144,149
$
59,144,149
Parks Capital Projects Fund
$
12,680,873
$
5,626,581
$
6,962,664
$
38,081,311
General Fund
1,820,278,689
1,959,850,326
2,035,824,070
2,170,385,354
Emergency Medical Services Fund
1,330,390
979,722
1,509,627
1,509,627
IHSS Public Authority Fund
31,857,964
32,093,021
34,516,902
34,728,534
Fish and Game Propagation Fund
2,655
2,873
2,000
2,000
Structural Fire Protection Fund
9,370,608
10,390,626
14,474,147
14,727,003
Road Fund
36,449,048
33,600,172
50,011,992
52,180,500
Half-Cent Transportation Fund
3,510,508
3,953,919
2,843,654
3,458,570
Road Improvement Fund
797,192
613,925
499,500
499,500
Waste Management
3,094,182
3,097,091
3,835,407
3,835,407
Measure W - Half Cent Tax 2018
1,516,023
1,827,542
1,207,286
1,514,920
D-5
State Controller Schedules
San Mateo County
Schedule 5
County Budget Act
Summary of Additional Financing Sources by Source and Fund
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Description
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Summarization by Fund
Waste Management Programs
193,797
260,240
662,976
662,976
County One-Time Expense Fund
1,156,748
1,978,668
1,000,000
1,000,000
Criminal Justice Temporary Construction Fund
779,448
671,640
768,000
768,000
Courthouse Temporary Construction Fund
1,714,222
1,113,182
1,364,422
1,364,422
COB 3 Project Fund
66,308,330
61,051,511
60,000,000
74,032,881
Other Capital Construction Fund
34,395
78,769
0
0
Skylonda Project Fund
376,485
2,238
0
0
Capital Projects Fund
26,630,776
30,358,608
109,436,105
117,512,636
CP - Parking Structure 2
1,082
40,283
0
0
Major Capital Construction Fund
17,338,587
41,162,784
36,550,562
56,501,100
Debt Service Fund
39,832,673
41,404,254
45,989,232
45,521,807
Total Summarization by Fund
$
2,075,254,678
$
2,293,781,149
$
2,466,602,695
$
2,677,430,697
D-6
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Taxes
1021
Current Yr Secured
$
311,592,256
$
338,339,103
$
354,263,360
$
358,741,389
1024
PY Secured Redemption
582,404
175,438
722,135
722,135
1026
Excess Tax Losses Reserve
0
0
10,000,000
10,000,000
1031
Current Yr Unsecured
9,595,860
9,924,431
12,131,824
10,122,920
1033
Prior Yr Unsecured
(39,867)
142,416
0
0
1041
CY SB 813 Secured Supplemental
11,231,137
13,988,663
9,404,566
9,451,591
1042
CY SB 813 Unsec Supplemental
48,540
180,215
51,542
51,542
1043
PY SB 813 Redemption
372,381
228,059
92,257
92,257
1045
PY SB 813 Unscured Supplemntal
64,406
46,934
20,571
20,571
1046
Non-Departmental ERAF Rebate
250,156,829
232,823,655
100,000,000
100,000,000
1047
Former RDA-Residuals
54,394,202
41,319,953
34,465,463
36,465,463
1055
Penalty & Cost
3,037,751
4,744,291
1,620,523
2,926,901
1058
Former RDA Passthru Payments
44,999,413
49,836,358
42,246,653
42,246,653
1121
Sales and Use Taxes
27,127,650
36,162,017
27,805,814
29,840,415
1122
Aircraft Taxes
1,647,165
1,616,350
1,506,113
1,506,113
1123
Property Transfer Tax
16,234,337
9,663,173
13,027,005
10,146,332
1124
Transient Occupancy Tax
4,215,685
5,359,474
3,584,807
4,584,807
1129
Property Tax In-Lieu of VLF
124,496,214
164,528,497
127,750,834
138,750,834
1134
Vehicle Rental Business Lic Tax
8,668,024
12,899,384
8,668,024
10,668,024
1135
Sales & Use Tax - Measure A
66,413,797
69,817,064
150,008,998
231,450,434
Total Taxes
$
934,838,186
$
991,795,475
$
897,370,489
$
997,788,381
D-7
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Licenses, Permits and Franchises
1221
Dog Licenses
$
836,264
$
782,470
$
765,761
$
765,761
1222
Cat Licenses
42,495
46,622
49,947
49,947
1223
Dangerous/Vicious Animal Prmit
22,260
32,320
26,000
26,000
1224
Animal Quarantine Fee
20,721
22,750
22,340
22,340
1225
Other Animal Permits & Fees
150
200
200
200
1231
Miscellaneous Business License
1,183
1,600
1,450
1,450
1232
Professional Service Licenses
32,599
42,821
41,421
41,421
1241
Building Permits
3,161,922
3,242,736
3,749,263
3,949,167
1242
Underground Tank Permits
226,613
466,305
425,390
425,390
1243
Well & Septic Permits
575,520
496,311
652,955
652,955
1244
Reinstatement Fees
139,065
158,374
100,000
130,000
1245
Reinspection Fees
100
600
1,000
1,000
1246
Building Permit Appeals
0
0
75
75
1262
Zoning Permits
223,052
210,960
207,000
207,000
1263
Grading/Land Clearing Permits
66,874
52,352
75,000
75,000
1264
Resource Permits
36,133
24,866
40,000
40,000
1265
Variances & Exceptions
47,804
45,868
40,000
40,000
1266
Land Division Permits
144,907
134,093
140,000
140,000
1267
Stable & Kennel Permits
4,332
0
2,000
2,000
1268
Architecture/Design Revisions
100,011
62,540
110,000
110,000
1269
Other Zoning Fees
29,617
24,111
51,500
31,500
1272
Death Certificate Filing Fee
31,185
33,748
33,435
33,435
1273
Device Registration Fees
350,520
361,000
449,920
449,920
D-8
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Licenses, Permits and Franchises
1274
Gun & Shooting Fees
2,026
5,995
5,000
5,000
1275
Other Registration Fees
245,570
223,560
274,600
274,600
1276
Misc Licenses & Permits
194,606
139,998
346,000
349,000
1321
Franchise Fees
1,344,896
1,540,879
1,197,031
1,197,031
Total Licenses, Permits and
Franchises
$
7,880,425
$
8,153,077
$
8,807,288
$
9,020,192
Fines, Forfeitures and Penalties
1421
Court Fines
$
4,394,449
$
3,505,401
$
4,128,408
$
4,128,408
1422
Juvenile Traffic Fines
34,046
18,661
7,663
7,663
1425
Equipment Violation Fines
986
447
977
977
1433
Municipal Court Fines
286,692
203,855
217,249
221,969
1434
Juvenile Court Fines
446
3,216
243
243
1436
Animal Control Fines
105
365
100
100
1462
Jury Fee Forfeitures
0
619
0
0
1463
Narcotics Forfeitures
146,681
355,255
339,225
339,225
1464
Other Forfeitures
141,091
101,324
80,000
80,000
1466
Agricultural Penalties
6,525
5,575
0
0
1467
Other Penalties
628,988
639,040
1,838,196
1,839,196
1468
Escheated Revenue
692,680
417,041
0
0
D-9
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Fines, Forfeitures and Penalties
Total Fines, Forfeitures and
Penalties
$
6,332,689
$
5,250,799
$
6,612,061
$
6,617,781
Use of Money and Property
1521
Interest Earned
$
15,003,523
$
42,630,799
$
15,867,902
$
20,794,111
1523
Interest Earned - PA/PG
389,792
768,905
400,816
768,905
1525
Other Interest Earned
104,155
73,243
99,282
99,282
1532
Other Investment Income
3,460,826
3,823,329
2,982,870
2,982,870
1556
County Land/Buildings Rentals
346,651
322,758
358,989
361,792
1558
Service Machine Concessions
3,752
3,339
3,589
3,589
1559
Other Rents & Concessions
1,434,557
1,203,334
1,236,515
1,240,267
1562
Parking Fees
51,206
62,180
58,855
58,855
1563
Electric Vehicle Charging Fees
26,388
62,970
35,805
35,805
Total Use of Money and
Property
$
20,820,850
$
48,950,858
$
21,044,623
$
26,345,476
Intergovernmental Revenues
State Aid
1661
Highway Property Tax Rental
$
8,714
$
10,356
$
0
$
0
1671
State Block Grant
5,354,630
3,555,471
6,706,056
6,706,056
1672
State Aid-Housing & Comm Devlp
0
5,670,030
50,000
169,828
1681
Realignment VLF
3,130,023
5,696,888
6,834,040
6,834,040
1682
Realignment Sales Tax - Health
1,622,207
1,552,679
1,427,069
1,399,340
D-10
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Intergovernmental Revenues
State Aid
1683
Realignment Sales Tx-Mntl Hlth
34,326,891
23,692,990
46,015,167
46,015,167
1684
Realignment Sales Tax-Pub Asst
(1,317,952)
2,920,649
9,983,219
8,495,924
1685
Realignment Sales Tax 2011
62,070,328
80,901,502
95,341,749
95,468,732
1691
State Welfare Administration
55,242,444
64,495,524
57,390,573
59,630,169
1692
State Staff Development
352,590
367,786
566,690
566,690
1711
Assistance Payments - AFDC
8,340,064
8,517,735
12,233,341
12,233,341
1712
Assistance Payments - Other
70,624
0
100,000
100,000
1716
State Child Care
756,498
589,331
1,209,103
1,209,103
1718
Misc Welfare Programs - State
25,509
0
85,000
85,000
1731
CCS State Subvention
3,255,212
3,418,412
2,952,763
2,952,763
1741
Mental Health Short Doyle
4,144,228
7,133,075
4,032,666
4,032,666
1742
Mental Health SEP
2,337,039
2,472,186
2,377,418
2,377,418
1745
Mental Health Services Act (MHSA)
36,659,672
44,283,809
86,529,689
89,374,714
1751
State Public Health Grant
2,586,829
4,113,209
4,621,533
5,621,533
1752
State Aid - CHDP
363,924
2,342,348
3,948,323
3,948,323
1753
State Aid - WIC
3,009,015
2,731,173
3,113,668
3,113,668
1754
State Aid-Infectious Diseases
471,228
521,177
447,176
447,176
1757
State AIDS Drug Asst Program
50,805
55,055
32,000
32,000
1758
State PH Categorical Aid
3,638,047
1,143,563
262,929
262,929
1759
State - Other Public Health
1,188,480
1,339,203
949,509
949,509
1762
HPSM - IGT
1,173,795
145,986
162,658
162,658
1763
Medi-CAL Waiver - IGT
12,348,066
8,285,256
2,523,036
2,523,036
D-11
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Intergovernmental Revenues
State Aid
1764
Alcohol & Drug Programs
70,000
0
0
0
1765
Other State AIDS Program
89,634
89,634
89,634
89,634
1767
State Aid - Aging
1,328,837
2,539,646
4,580,310
7,043,607
1768
Other State Health Programs
(10)
5,565
1,305,560
1,305,560
1771
State Aid - Agriculture
2,469,883
2,446,698
2,162,570
2,162,570
1782
State Aid - Other Transportatn
0
62,749
356,163
356,163
1783
State Aid- Water Resource Grnt
0
0
0
125,000
1791
State Aid - Corrections
175,131
6,734
175,131
175,131
1811
State Aid - Disaster Relief
19,982
13,222
0
0
1831
Homeowners Property Tax Relief
1,188,506
1,181,339
1,227,921
1,227,921
1843
Other State Trial Court
711,396
2,431,230
1,200,782
1,489,622
1851
State Aid - Public Safety
78,696,346
80,828,317
89,392,300
92,566,782
1853
OCJP Grant - Various
118,048
292,168
120,740
120,740
1856
State Aid - Juvenile Prob Act
2,790,119
2,786,245
2,881,012
2,881,012
1862
School Lunch Program
50,230
67,372
30,000
30,000
1863
Child Support Incentive Progrm
3,911,972
3,497,163
3,578,504
3,578,504
1864
State-Mandated Cost Reimburse
8,137,818
1,731,953
1,405,699
1,405,699
1868
Timber Tax Yield Guarantee
24,043
18,908
17,367
17,367
1869
Misc State Reimb/Subsidies
13,124,232
7,954,045
8,343,618
36,272,142
1871
All Other State Aid
63,495,951
22,192,417
24,556,137
26,460,014
1872
State Aid - Anti Terrorism
1,019,564
900,031
900,031
900,031
1873
State Aid - TCM-MAA
630,839
508,807
565,436
565,436
D-12
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Intergovernmental Revenues
State Aid
Total State Aid
$
419,261,432
$
405,509,632
$
492,784,290
$
533,484,718
Total State Aid
$
419,261,432
$
405,509,632
$
492,784,290
$
533,484,718
Intergovernmental Revenues
Federal Aid
1891
Federal Welfare Administration
$
45,331,322
$
48,224,109
$
57,616,517
$
57,748,626
1892
Child Support Enforcement
6,884,938
6,719,538
6,788,622
6,788,622
1893
Federal Staff Development
1,816,047
1,829,016
1,635,246
1,635,246
1912
Assistance Payments - Other
6,737,769
7,508,926
9,129,666
9,129,666
1917
Title IV-E Payments
156,700
116,747
0
0
1922
Other Federal Health Programs
0
(3,750)
0
0
1931
Federal Aid - Roads & Bridges
2,079,374
1,866,793
3,485,041
3,487,031
1941
Federal Aid - Disaster Relief
259,354
10,709,035
2,094,993
2,094,993
1942
Federal Aid - Anti Terrorism
1,225,530
1,292,627
2,850,611
2,850,611
1943
Federal UASI Grant
5,145,143
5,996,088
9,123,775
8,976,272
1949
HMGP-FEMA DR 4301
414,008
0
0
0
1951
OCJP Grant - Federal
1,571,370
1,340,289
1,424,367
1,424,367
1952
Federal Aid - Aging
3,794,124
4,162,861
6,427,834
8,722,602
1954
Fed Comm Development HUD Grant
7,213,564
6,538,088
4,175,567
20,713,238
1955
Federal Categorical Programs
2,701,761
2,564,327
2,914,326
3,105,498
1956
All Other Federal Aid
24,432,970
62,666,825
144,647,692
93,342,293
1957
All Other Federal Grants
4,605,346
3,546,470
4,038,761
4,385,794
D-13
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Intergovernmental Revenues
Federal Aid
Total Federal Aid
$
114,369,320
$
165,077,991
$
256,353,018
$
224,404,859
Total Federal Aid
$
114,369,320
$
165,077,991
$
256,353,018
$
224,404,859
Intergovernmental Revenues
Other Local Government Aid
1971
Other In-Lieu Taxes
$
12,567
$
13,691
$
12,504
$
12,504
1972
County Housing Authority Pymts
952,274
1,181,428
905,946
905,946
1975
RDA Proceeds From Sale of Assets
388,242
2,099,733
0
0
1977
Former RDA Other Revenues
48,410
1,332
0
0
1981
Aid From Cities
235,128
365,150
294,244
294,244
1983
Aid - Other Local Agencies
7,193,969
6,786,603
7,054,541
7,054,541
1985
Loan Repayments - Non-County
1,278,704
1,151,519
0
0
1987
Ryan White I - Formula (CSF)
1,075,830
1,841,327
1,442,325
1,442,325
1988
Ryan White I -Supplemental CSF
317,274
383,323
367,992
367,992
1989
HOPWA Grant (CSF)
821,254
832,116
832,116
832,116
1991
Misc Local Agency Grants
3,447,705
4,935,829
5,562,440
5,735,314
1992
All Other Local Govern Revenue
1,380,305
881,720
1,981,484
1,621,048
1994
Realignment Subsidy - VLF
875,153
1,592,267
0
0
Total Other Local Government Aid
$
18,026,815
$
22,066,039
$
18,453,592
$
18,266,030
Total Other Local Government
Aid
$
18,026,815
$
22,066,039
$
18,453,592
$
18,266,030
Charges for Services
D-14
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Charges for Services
2021
Prop Tax Administration Fee
$
7,946,832
$
8,293,340
$
8,025,461
$
8,028,123
2022
Tax/Assessment Collection Fee
1,213,398
1,239,521
1,226,162
1,226,162
2024
Tax-Defaulted Property Fee
0
45
0
0
2025
Redemption Fee - County Share
54,930
62,403
55,000
55,000
2026
Suppl Tax Admin Fee 5%
5,571,529
7,197,102
5,593,910
5,593,910
2027
Tax/Assessment/Vital Document Fee
887,311
876,552
998,000
998,000
2029
Special Tax Collector Fees
201,395
391,880
201,014
201,014
2061
Accounting Svcs-Other Agency
237,486
236,063
246,064
246,064
2063
Returned Check Charges
97,048
76,816
94,500
94,500
2064
Management Svcs - Other Agency
4,864,433
3,607,813
6,351,746
6,118,680
2065
Proc Fee - Installment Account
1,006
0
0
0
2071
Telephone Services
15,728
12,800
7,277
7,350
2072
Public Safety Communicat'n Svc
9,037,364
8,200,494
10,026,525
10,026,525
2073
Network & Information Services
523,417
494,653
533,698
493,821
2074
Radio Services
737,820
625,377
2,389,686
2,398,929
2081
Candidate Filing Fees
218,988
159,744
206,187
206,187
2082
Election Services-Other Agency
568,278
2,769,341
376,934
564,000
2091
Public Admin Legal Fees
302,432
234,143
192,485
192,485
2092
Public Guardian Legal Fees
677,622
492,556
965,669
492,556
2093
Legal Services-Other Agencies
4,483,277
4,251,743
4,528,110
4,528,110
2094
Miscellaneous Legal Recoveries
6,892
10,279
0
0
2095
Private Defender Fees
(0)
0
654,624
654,624
D-15
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Charges for Services
2101
Human Resources Svcs-Various
99,813
99,774
99,855
99,855
2111
Plan Report/Review Fee
15
0
0
0
2112
Plan Research Fee
5,955
13,385
8,116
9,000
2113
Ordinance/General Plan Fee
12,545
27,060
55,000
45,000
2114
Geotechnical Fee
48,182
55,677
67,672
67,672
2116
Other Planning Services Fees
23,697
22,010
20,000
20,000
2117
Engineering Services
183,726
78,366
156,000
96,000
2122
Sale of Plans & Specs
0
100
0
0
2123
Environmental Review Fees
40,297
37,017
56,442
56,442
2124
Plan Checking Fees
1,992,415
2,002,722
2,610,874
2,450,874
2131
Agricultural Inspection Fees
16,368
15,408
26,200
26,200
2132
Miscellaneous Agricultural Fee
47,640
40,704
90,000
90,000
2141
Admin Fees
183,714
176,254
279,234
279,234
2142
Process Service Fees/Mileage
81,544
120,701
156,000
156,000
2152
Restitution Fee - 10%
221,929
1,699
0
0
2153
Municipal Court Fees
237,910
204,839
267,136
267,136
2154
Diversion Admin Fee $50/$100
11,910
(3,133)
5,800
5,800
2155
Miscellaneous Court Fees
6,654
4,556
0
0
2156
Financial Responsibility Fee
0
0
5,000
5,000
2158
Night Traffic Court Fees
100
19
0
0
2171
Public Admin Estate Fees
417,497
355,870
276,128
355,870
2173
Public Guardian Estate Fees
968,052
629,517
1,151,736
629,517
D-16
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Charges for Services
2175
Warehouse Service Fees
107,120
114,301
149,824
114,301
2181
Humane Services Fees
238,957
223,765
240,000
240,000
2182
Miscellaneous Animal Services
151,062
146,656
136,395
136,395
2191
Misc Law Enforcement Fees
323,902
6,646
40,000
40,000
2193
Jail Booking Fees
377
0
0
0
2197
Other Agency Patrol Services
27,843,080
31,184,227
36,987,132
36,056,038
2199
Transportation of Prisoners
103,802
185,383
40,000
40,000
2201
Traffic Patrol Fees
0
0
5,000
5,000
2203
Fingerprinting Fees
57,271
59,034
59,600
59,600
2204
Crime Lab Services
21,876
17,704
80,000
80,000
2205
DUI Response Fee
79,768
71,091
158,000
158,000
2206
Crime Investigation Services
1,393,575
1,232,059
1,250,000
1,250,000
2211
Document Recording Fees
4,473,073
1,986,527
2,654,611
2,654,611
2214
Vital Statistics Document Fee
658,441
742,062
729,350
729,350
2215
IT Surcharge
135,989
241,867
208,803
228,803
2222
Reimbursement-Public Works Svc
7,300
986
10,000
10,000
2231
Medical Report Fees
2,678
3,526
2,883
2,883
2237
Other Health Fees
217,906
211,293
238,298
238,298
2238
Laboratory Service
393,725
263,254
321,946
321,946
2242
Residency Fees
384,285
384,285
384,285
384,285
2251
Cal Child Svc (CCS) Client Fee
0
4,840
2,000
2,000
2263
Public Pool Inspection Fee
399,068
553,908
517,368
517,368
D-17
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Charges for Services
2264
Hotel/Motel Inspection Fee
950,329
1,112,848
1,865,354
1,865,354
2265
Cross-Connection Fee
432,700
491,215
447,066
447,066
2267
Hazardous Waste Inspection Fee
2,311,844
3,384,947
2,421,910
2,421,910
2269
Food Handling Fees
1,997,400
5,339,135
6,694,329
6,798,443
2271
Filing Fees - Real Prop Alt
48,957
60,159
29,782
29,782
2282
Educational Fees
147,606
132,583
145,000
145,000
2312
Camping Permits
15,372
16,449
417,682
444,682
2313
Horse Camp Permits
0
10
36,000
36,000
2314
Reservation Fees
411,045
497,641
383,564
383,564
2316
Miscellaneous Park Sales
24,612
34,799
5,000
5,000
2317
Park Entry Fees
1,021,637
820,367
1,145,015
1,145,015
2318
Annual Pass Sales
115,811
108,524
133,351
133,351
2319
Rifle Range Fees
265,685
323,691
200,000
200,000
2320
RV Site Fee
0
90
0
0
2321
Other Park & Recreation Fees
1,840
716
18,200
18,200
2322
Picnic Fee
371,818
344,853
147,080
147,080
2323
Shelter Fee
200
335
10,220
10,220
2325
Bus Entry Fee
1,308
1,244
0
0
2326
Iron Ranger
90,371
64,245
0
0
2327
Special Event Fee
51,048
41,135
1,000
1,000
2328
Reservation Add-on Fee
360
450
18
18
2332
Body Removal & Storage
358,966
364,772
300,000
300,000
D-18
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Charges for Services
2333
Other Coroner's Fees
9,735
4,068
250
250
2371
HPSM Risk Share Supplemental
0
0
40,000
40,000
2372
Medi-Cal FFP
49,548,510
70,891,185
54,754,303
54,754,303
2373
Medi-Cal State
5,941
25,213
27,561
27,561
2374
Medicare
865,603
1,227,830
1,700,285
1,700,285
2375
Third Party Reimbursements
44,629
34,004
1,352,951
1,352,951
2376
Patient Fees
22,318
21,610
32,402
32,402
2377
SSI/SSP Collections
566,663
471,525
380,000
380,000
2378
Other Reimbursements
7,416,102
8,690,004
12,132,162
11,498,907
2379
Medi-Cal FQHC
725,097
1,033,110
790,124
790,124
2383
Care of Inmates - State Inst
1,910,554
50,586
10,000
10,000
2385
HPSM - Capitation
0
0
0
108,382
2391
Other Institutional Care
4,682
85,987
0
0
2423
Commissions
4,255,902
4,353,957
5,048,932
4,832,747
2426
Mitigation Fees
1,159
0
0
0
2428
Refuse Disposal Charges
3,663,462
7,021,252
2,617,640
2,617,640
2430
Storm Drainage Fee
16,595
36,216
40,000
35,000
2438
Water Service Charges
12,582
24,462
18,667
18,667
2439
Other Special Charges
124,804
0
0
0
2441
Other Sales
10,873
10,904
0
0
2451
Misc Services to Cities
1,058,651
1,410,602
2,034,218
1,995,789
2452
Other Charges for Services
5,271,377
6,000,509
5,897,332
5,682,931
D-19
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Charges for Services
2453
VRS Workcenter Charges
2,074,085
2,030,521
1,787,000
1,787,000
Total Charges for Services
$
165,468,636
$
197,312,374
$
195,284,138
$
192,251,142
Interfund Revenue
2521
IFR - General Fund
$
0
$
0
$
3,913,158
$
3,913,158
2522
IFR - Parks Fund
0
0
2,000
2,000
2528
IFR - Road Fund
5,320,927
5,006,462
5,285,976
5,382,152
2533
IFR - Coyote Point Marina Fund
70,408
24,079
35,194
35,194
2534
IFR - Road Improvement Fund
175,453
221,795
0
0
2535
IFR - Airports Fund
811,789
932,091
97,520
99,507
2536
IFR - Solid Waste Fund
105,888
80,307
0
0
2538
IFR - Library Fund
0
0
15,849
15,849
2539
IFR - SMCGH
31,384,159
35,576,535
41,308,694
38,547,851
2542
IFR - Special District Fund
2,618,902
2,554,677
2,928,088
2,935,771
2543
IFR - Housing Fund
3,332,284
2,264,758
2,494,540
2,514,839
2545
Other Interfund Revenue
18,267,944
18,145,491
31,391,098
32,303,396
2547
Loan Repayments - Other Funds
822,778
827,369
664,937
664,937
2551
IFR - AB939 Fund
88,577
111,281
82,582
71,658
2553
IFR - CSA 8 Policing
198,500
198,500
198,500
198,500
2554
IFR-CSA 1-Eichler Highlands
886,555
931,533
973,730
973,730
D-20
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Interfund Revenue
Total Interfund Revenue
$
64,084,164
$
66,874,878
$
89,391,866
$
87,658,542
Miscellaneous Revenue
2622
Reimbursement-Basic Needs Loan
$
90,071
$
82,602
$
80,000
$
80,000
2623
Other Client Reimbursements
221,115
194,729
261,104
194,729
2631
Sale of Literature
6,176
13,062
18,000
18,000
2632
Sale of Surplus & Salvage
3,803
35,152
0
0
2633
Sale of Property & Materials
65
1,500
50
50
2634
Sale of Data/Microfiche
67,457
67,323
60,000
60,000
2635
Photocopy Sales
2,439
1,727
7,000
7,000
2641
Cash Overages
633
0
0
0
2643
Bad Debt Recoveries
27,962
4,480
179,884
179,884
2644
Compensation Insurance Refunds
1,639,400
1,423,764
1,490,299
1,498,962
2645
SDI Payments
1,430,748
1,742,732
398,504
427,773
2646
Gifts & Donations
5,510,681
296,923
284,208
436,497
2647
Miscellaneous Reimbursements
5,666,765
4,618,069
9,256,624
9,256,358
2648
Insurance Recoveries & Refunds
42,257
4,254
0
0
2651
Equipment Cost Reimbursement
77,916
56,051
97,188
97,188
2652
Project Cost Reimbursement
3,631,535
5,702,580
1,988,407
2,190,407
2653
Witness & Jury Fees
5,890
72,395
13,050
13,000
2654
Hospital Foundation Contributn
95,000
0
0
0
2655
Other Foundation Grants
3,205,235
2,826,106
10,000
0
2656
Non-Government Program Funds
0
31,500
0
0
D-21
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
General Fund
00001 - General Fund
Miscellaneous Revenue
2657
PG&E Rebates
36,393
24,600
30,000
30,000
2658
All Other Miscellaneous Revenue
8,288,047
7,831,405
9,611,973
9,636,693
2659
Rebates and Refunds
394,684
1,486,168
81,500
81,500
2661
Tobacco Settlement
6,227,481
6,135,605
5,924,500
5,924,500
Total Miscellaneous Revenue
$
36,671,751
$
32,652,726
$
29,792,291
$
30,132,541
Other Financing Sources
2721
Sale of Fixed Assets
$
239
$
0
$
0
$
0
2731
Operating Tsfr In
32,472,476
16,207,376
19,930,414
44,415,692
2742
Bond Proceeds
50,807
0
0
0
Total Other Financing Sources
$
32,523,522
$
16,207,376
$
19,930,414
$
44,415,692
Total General Fund Financing Sources
$
1,820,277,789
$
1,959,851,226
$
2,035,824,070
$
2,170,385,354
Total General Fund Financing Sources
$
1,820,277,789
$
1,959,851,226
$
2,035,824,070
$
2,170,385,354
Capital Projects Funds
00400 - County One-Time Expense Fund
Use of Money and Property
1521
Interest Earned
$
1,156,748
$
1,978,668
$
1,000,000
$
1,000,000
D-22
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Capital Projects Funds
00400 - County One-Time Expense Fund
Use of Money and Property
Total Use of Money and
Property
$
1,156,748
$
1,978,668
$
1,000,000
$
1,000,000
Total County One-Time Expense Fund Financing Sources
$
1,156,748
$
1,978,668
$
1,000,000
$
1,000,000
00401 - Criminal Justice Temporary Construction Fund
Use of Money and Property
1521
Interest Earned
$
22,950
$
68,461
$
18,000
$
18,000
Total Use of Money and
Property
$
22,950
$
68,461
$
18,000
$
18,000
Charges for Services
2153
Municipal Court Fees
$
756,498
$
603,179
$
750,000
$
750,000
Total Charges for Services
$
756,498
$
603,179
$
750,000
$
750,000
Total Criminal Justice Temporary Construction Fund Financing
$
779,448
$
671,640
$
768,000
$
768,000
00402 - Courthouse Temporary Construction Fund
Control Accounts
0913
Receipts - Trust Fund
$
190
$
0
$
0
$
0
Total Control Accounts
$
190
$
0
$
0
$
0
D-23
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Capital Projects Funds
00402 - Courthouse Temporary Construction Fund
Fines, Forfeitures and Penalties
1421
Court Fines
$
17
$
0
$
0
$
0
Total Fines, Forfeitures and
Penalties
$
17
$
0
$
0
$
0
Use of Money and Property
1521
Interest Earned
$
(7,154)
$
(6,610)
$
0
$
0
Total Use of Money and
Property
$
(7,154)
$
(6,610)
$
0
$
0
Charges for Services
2151
Clerk & Superior Court Fees
$
27
$
0
$
0
$
0
2153
Municipal Court Fees
756,355
630,888
900,000
625,000
Total Charges for Services
$
756,382
$
630,888
$
900,000
$
625,000
Interfund Revenue
2521
IFR - General Fund
$
964,787
$
488,905
$
464,422
$
739,422
Total Interfund Revenue
$
964,787
$
488,905
$
464,422
$
739,422
Total Courthouse Temporary Construction Fund Financing Sou
$
1,714,222
$
1,113,182
$
1,364,422
$
1,364,422
D-24
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Capital Projects Funds
00405 - Other Capital Construction Fund
Use of Money and Property
1521
Interest Earned
$
34,394
$
78,657
$
0
$
0
1532
Other Investment Income
1
111
0
0
Total Use of Money and
Property
$
34,395
$
78,769
$
0
$
0
Total Other Capital Construction Fund Financing Sources
$
34,395
$
78,769
$
0
$
0
00406 - Skylonda Project Fund
Taxes
1135
Sales & Use Tax - Measure A
$
375,399
$
0
$
0
$
0
Total Taxes
$
375,399
$
0
$
0
$
0
Use of Money and Property
1521
Interest Earned
$
1,085
$
1,953
$
0
$
0
1532
Other Investment Income
2
285
0
0
Total Use of Money and
Property
$
1,086
$
2,238
$
0
$
0
Total Skylonda Project Fund Financing Sources
$
376,485
$
2,238
$
0
$
0
00407 - COB 3 Project Fund
D-25
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Capital Projects Funds
00407 - COB 3 Project Fund
Use of Money and Property
1521
Interest Earned
$
11,676
$
36,104
$
0
$
0
1532
Other Investment Income
0
1,015,407
0
0
Total Use of Money and
Property
$
11,676
$
1,051,511
$
0
$
0
Other Financing Sources
2731
Operating Tsfr In
$
66,296,655
$
60,000,000
$
60,000,000
$
74,032,881
Total Other Financing Sources
$
66,296,655
$
60,000,000
$
60,000,000
$
74,032,881
Total COB 3 Project Fund Financing Sources
$
66,308,330
$
61,051,511
$
60,000,000
$
74,032,881
00410 - Capital Projects Fund
Taxes
1135
Sales & Use Tax - Measure A
$
671,032
$
2,522,169
$
5,881,641
$
7,041,035
Total Taxes
$
671,032
$
2,522,169
$
5,881,641
$
7,041,035
Use of Money and Property
1521
Interest Earned
$
81,233
$
254,924
$
0
$
0
D-26
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Capital Projects Funds
00410 - Capital Projects Fund
Use of Money and Property
Total Use of Money and
Property
$
81,233
$
254,924
$
0
$
0
Charges for Services
2122
Sale of Plans & Specs
$
50
$
0
$
0
$
0
2452
Other Charges for Services
360,624
(104,760)
0
0
Total Charges for Services
$
360,674
$
(104,760)
$
0
$
0
Interfund Revenue
2528
IFR - Road Fund
$
30,085
$
0
$
0
$
0
2535
IFR - Airports Fund
240,283
3,375
0
0
2545
Other Interfund Revenue
93,792
0
0
0
Total Interfund Revenue
$
364,161
$
3,375
$
0
$
0
Miscellaneous Revenue
2659
Rebates and Refunds
$
0
$
0
$
0
$
0
Total Miscellaneous Revenue
$
0
$
0
$
0
$
0
Other Financing Sources
2731
Operating Tsfr In
$
25,153,677
$
27,682,900
$
103,554,464
$
110,471,601
D-27
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Capital Projects Funds
00410 - Capital Projects Fund
Other Financing Sources
Total Other Financing Sources
$
25,153,677
$
27,682,900
$
103,554,464
$
110,471,601
Total Capital Projects Fund Financing Sources
$
26,630,776
$
30,358,608
$
109,436,105
$
117,512,636
00411 - Major Capital Construction Fund
Taxes
1135
Sales & Use Tax - Measure A
$
332,780
$
22,170
$
25,900,000
$
32,798,791
Total Taxes
$
332,780
$
22,170
$
25,900,000
$
32,798,791
Intergovernmental Revenues
State Aid
1672
State Aid-Housing & Comm Devlp
$
9,923,375
$
32,059,168
$
0
$
10,262,917
Total State Aid
$
9,923,375
$
32,059,168
$
0
$
10,262,917
Total State Aid
$
9,923,375
$
32,059,168
$
0
$
10,262,917
Intergovernmental Revenues
Federal Aid
1935
Federal Aid-Other Construction
$
0
$
0
$
2,571,802
$
2,571,802
1954
Fed Comm Development HUD Grant
0
500,000
500,000
0
Total Federal Aid
$
0
$
500,000
$
3,071,802
$
2,571,802
Total Federal Aid
$
0
$
500,000
$
3,071,802
$
2,571,802
D-28
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Capital Projects Funds
00411 - Major Capital Construction Fund
Miscellaneous Revenue
2646
Gifts & Donations
$
50,000
$
0
$
0
$
0
2652
Project Cost Reimbursement
1,274
15,056
0
0
Total Miscellaneous Revenue
$
51,274
$
15,056
$
0
$
0
Other Financing Sources
2731
Operating Tsfr In
$
7,031,157
$
8,566,390
$
7,578,760
$
10,867,590
Total Other Financing Sources
$
7,031,157
$
8,566,390
$
7,578,760
$
10,867,590
Total Major Capital Construction Fund Financing Sources
$
17,338,587
$
41,162,784
$
36,550,562
$
56,501,100
00412 - Parks Capital Projects Fund
Taxes
1135
Sales & Use Tax - Measure A
$
3,955,556
$
3,535,182
$
4,028,508
$
7,774,681
Total Taxes
$
3,955,556
$
3,535,182
$
4,028,508
$
7,774,681
Use of Money and Property
1521
Interest Earned
$
(4,227)
$
15,622
$
10,000
$
10,000
Total Use of Money and
Property
$
(4,227)
$
15,622
$
10,000
$
10,000
D-29
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Capital Projects Funds
00412 - Parks Capital Projects Fund
Intergovernmental Revenues
State Aid
1871
All Other State Aid
0
28,935
0
3,673,531
Total State Aid
$
0
$
28,935
$
0
$
3,673,531
Total State Aid
$
0
$
28,935
$
0
$
3,673,531
Intergovernmental Revenues
Other Local Government Aid
1997
Capital Grants and Contributions
$
0
$
100,000
$
0
$
0
Total Other Local Government Aid
$
0
$
100,000
$
0
$
0
Total Other Local Government
Aid
$
0
$
100,000
$
0
$
0
Interfund Revenue
2545
Other Interfund Revenue
$
0
$
616,530
$
2,470,520
$
3,835,368
Total Interfund Revenue
$
0
$
616,530
$
2,470,520
$
3,835,368
Miscellaneous Revenue
2646
Gifts & Donations
$
12,345
$
0
$
0
$
1,300,000
2652
Project Cost Reimbursement
0
0
0
5,195,000
2657
PG&E Rebates
0
7,381
0
0
2659
Rebates and Refunds
0
18,200
0
0
Total Miscellaneous Revenue
$
12,345
$
25,581
$
0
$
6,495,000
D-30
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Capital Projects Funds
00412 - Parks Capital Projects Fund
Other Financing Sources
2731
Operating Tsfr In
$
8,717,200
$
1,304,731
$
453,636
$
16,292,731
Total Other Financing Sources
$
8,717,200
$
1,304,731
$
453,636
$
16,292,731
Total Parks Capital Projects Fund Financing Sources
$
12,680,873
$
5,626,581
$
6,962,664
$
38,081,311
00421 - CP - Parking Structure 2
Use of Money and Property
1521
Interest Earned
$
0
$
137
$
0
$
0
1532
Other Investment Income
1,082
40,146
0
0
Total Use of Money and
Property
$
1,082
$
40,283
$
0
$
0
Total CP - Parking Structure 2 Financing Sources
$
1,082
$
40,283
$
0
$
0
00425 - Electronic Health Record Fund
Use of Money and Property
1521
Interest Earned
$
0
$
548,562
$
0
$
0
Total Use of Money and
Property
$
0
$
548,562
$
0
$
0
Intergovernmental Revenues
D-31
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Capital Projects Funds
00425 - Electronic Health Record Fund
Intergovernmental Revenues
State Aid
1762
HPSM - IGT
$
0
$
7,000,000
$
0
$
0
Total State Aid
$
0
$
7,000,000
$
0
$
0
Total State Aid
$
0
$
7,000,000
$
0
$
0
Charges for Services
2378
Other Reimbursements
$
0
$
5,000,000
$
0
$
0
2385
HPSM - Capitation
0
23,591,582
0
0
Total Charges for Services
$
0
$
28,591,582
$
0
$
0
Interfund Revenue
2545
Other Interfund Revenue
$
0
$
0
$
59,144,149
$
59,144,149
Total Interfund Revenue
$
0
$
0
$
59,144,149
$
59,144,149
Miscellaneous Revenue
2655
Other Foundation Grants
$
0
$
851,387
$
0
$
0
2661
Tobacco Settlement
0
4,631,646
0
0
Total Miscellaneous Revenue
$
0
$
5,483,033
$
0
$
0
Other Financing Sources
D-32
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Capital Projects Funds
00425 - Electronic Health Record Fund
Other Financing Sources
2731
Operating Tsfr In
$
0
$
22,000,000
$
0
$
0
Total Other Financing Sources
$
0
$
22,000,000
$
0
$
0
Total Electronic Health Record Fund Financing Sources
$
0
$
63,623,177
$
59,144,149
$
59,144,149
Total Capital Projects Funds Financing Sources
$
127,020,947
$
205,707,440
$
275,225,902
$
348,404,499
Debt Service Funds
00301 - Debt Service Fund
Use of Money and Property
1521
Interest Earned
$
204,990
$
480,733
$
0
$
0
Total Use of Money and
Property
$
204,990
$
480,733
$
0
$
0
Other Financing Sources
2731
Operating Tsfr In
$
39,627,683
$
40,923,520
$
45,989,232
$
45,521,807
Total Other Financing Sources
$
39,627,683
$
40,923,520
$
45,989,232
$
45,521,807
Total Debt Service Fund Financing Sources
$
39,832,673
$
41,404,254
$
45,989,232
$
45,521,807
Total Debt Service Funds Financing Sources
$
39,832,673
$
41,404,254
$
45,989,232
$
45,521,807
D-33
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Special Revenue Funds
00102 - Emergency Medical Services Fund
Fines, Forfeitures and Penalties
1421
Court Fines
$
644,178
$
458,900
$
730,694
$
730,694
1424
Other Vehicle Code Fines
647,539
458,767
724,305
724,305
Total Fines, Forfeitures and
Penalties
$
1,291,717
$
917,667
$
1,454,999
$
1,454,999
Use of Money and Property
1521
Interest Earned
$
27,173
$
49,286
$
28,159
$
28,159
Total Use of Money and
Property
$
27,173
$
49,286
$
28,159
$
28,159
Miscellaneous Revenue
2658
All Other Miscellaneous Revenue
$
11,500
$
12,768
$
26,469
$
26,469
Total Miscellaneous Revenue
$
11,500
$
12,768
$
26,469
$
26,469
Total Emergency Medical Services Fund Financing Sources
$
1,330,390
$
979,722
$
1,509,627
$
1,509,627
00105 - IHSS Public Authority Fund
Use of Money and Property
1521
Interest Earned
$
41,842
$
10,598
$
46,796
$
46,796
1525
Other Interest Earned
6
0
0
0
D-34
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Special Revenue Funds
00105 - IHSS Public Authority Fund
Use of Money and Property
Total Use of Money and
Property
$
41,848
$
10,598
$
46,796
$
46,796
Intergovernmental Revenues
State Aid
1684
Realignment Sales Tax-Pub Asst
$
19,184,526
$
18,878,013
$
21,008,558
$
21,008,558
1713
State IHSS
3,375,081
3,569,765
3,898,450
4,010,082
Total State Aid
$
22,559,607
$
22,447,778
$
24,907,008
$
25,018,640
Total State Aid
$
22,559,607
$
22,447,778
$
24,907,008
$
25,018,640
Intergovernmental Revenues
Federal Aid
1913
Federal IHSS
$
4,576,074
$
4,689,384
$
4,603,020
$
4,703,020
Total Federal Aid
$
4,576,074
$
4,689,384
$
4,603,020
$
4,703,020
Total Federal Aid
$
4,576,074
$
4,689,384
$
4,603,020
$
4,703,020
Charges for Services
2378
Other Reimbursements
$
1,100
$
0
$
0
$
0
Total Charges for Services
$
1,100
$
0
$
0
$
0
Interfund Revenue
D-35
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Special Revenue Funds
00105 - IHSS Public Authority Fund
Interfund Revenue
2521
IFR - General Fund
$
3,702,306
$
3,702,306
$
3,702,306
$
3,702,306
2545
Other Interfund Revenue
575,497
821,612
854,212
854,212
2547
Loan Repayments - Other Funds
439
0
0
0
Total Interfund Revenue
$
4,278,241
$
4,523,918
$
4,556,518
$
4,556,518
Miscellaneous Revenue
2645
SDI Payments
$
0
$
0
$
3,331
$
3,331
2647
Miscellaneous Reimbursements
400,199
420,005
400,199
400,199
2653
Witness & Jury Fees
60
30
30
30
2658
All Other Miscellaneous Revenue
836
1,307
0
0
Total Miscellaneous Revenue
$
401,094
$
421,343
$
403,560
$
403,560
Total IHSS Public Authority Fund Financing Sources
$
31,857,964
$
32,093,021
$
34,516,902
$
34,728,534
00106 - Fish and Game Propagation Fund
Fines, Forfeitures and Penalties
1435
Fish & Game Fines
$
2,046
$
1,432
$
1,500
$
1,500
Total Fines, Forfeitures and
Penalties
$
2,046
$
1,432
$
1,500
$
1,500
D-36
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Special Revenue Funds
00106 - Fish and Game Propagation Fund
Use of Money and Property
1521
Interest Earned
$
609
$
1,441
$
500
$
500
Total Use of Money and
Property
$
609
$
1,441
$
500
$
500
Total Fish and Game Propagation Fund Financing Sources
$
2,655
$
2,873
$
2,000
$
2,000
00108 - Structural Fire Protection Fund
Taxes
1021
Current Yr Secured
$
6,190,768
$
6,315,454
$
9,837,080
$
9,837,080
1031
Current Yr Unsecured
245,027
246,463
490,286
490,286
1033
Prior Yr Unsecured
(3,828)
591
0
0
1041
CY SB 813 Secured Supplemental
200,159
232,041
263,927
263,927
1042
CY SB 813 Unsec Supplemental
971
3,728
2,276
2,276
1043
PY SB 813 Redemption
7,075
4,231
3,323
3,323
1045
PY SB 813 Unscured Supplemntal
1,295
1,048
509
509
Total Taxes
$
6,641,467
$
6,803,556
$
10,597,401
$
10,597,401
Use of Money and Property
1521
Interest Earned
$
130,530
$
278,832
$
123,983
$
123,983
1559
Other Rents & Concessions
31,068
31,068
38,500
38,500
D-37
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Special Revenue Funds
00108 - Structural Fire Protection Fund
Use of Money and Property
Total Use of Money and
Property
$
161,598
$
309,900
$
162,483
$
162,483
Intergovernmental Revenues
State Aid
1661
Highway Property Tax Rental
$
878
$
1,092
$
0
$
0
1831
Homeowners Property Tax Relief
20,159
18,741
29,000
29,000
1851
State Aid - Public Safety
2,353,730
2,650,805
2,907,055
2,907,055
1868
Timber Tax Yield Guarantee
4,962
3,902
7,000
7,000
1869
Misc State Reimb/Subsidies
50,358
0
0
0
Total State Aid
$
2,430,087
$
2,674,540
$
2,943,055
$
2,943,055
Total State Aid
$
2,430,087
$
2,674,540
$
2,943,055
$
2,943,055
Intergovernmental Revenues
Other Local Government Aid
1971
Other In-Lieu Taxes
$
1,719
$
1,924
$
0
$
0
1991
Misc Local Agency Grants
0
0
11,095
11,095
Total Other Local Government Aid
$
1,719
$
1,924
$
11,095
$
11,095
Total Other Local Government
Aid
$
1,719
$
1,924
$
11,095
$
11,095
Charges for Services
2064
Management Svcs - Other Agency
$
29,669
$
0
$
220,000
$
220,000
2124
Plan Checking Fees
58,849
117,390
80,000
80,000
D-38
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Special Revenue Funds
00108 - Structural Fire Protection Fund
Charges for Services
2452
Other Charges for Services
5,736
0
5,500
5,500
Total Charges for Services
$
94,254
$
117,390
$
305,500
$
305,500
Miscellaneous Revenue
2647
Miscellaneous Reimbursements
$
5,000
$
5,000
$
76,117
$
76,117
2658
All Other Miscellaneous Revenue
36,483
6,634
378,496
378,496
Total Miscellaneous Revenue
$
41,483
$
11,634
$
454,613
$
454,613
Other Financing Sources
2731
Operating Tsfr In
$
0
$
471,683
$
0
$
252,856
Total Other Financing Sources
$
0
$
471,683
$
0
$
252,856
Total Structural Fire Protection Fund Financing Sources
$
9,370,608
$
10,390,626
$
14,474,147
$
14,727,003
00110 - Road Fund
Taxes
1135
Sales & Use Tax - Measure A
$
15,837
$
51,178
$
0
$
229,810
Total Taxes
$
15,837
$
51,178
$
0
$
229,810
D-39
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Special Revenue Funds
00110 - Road Fund
Licenses, Permits and Franchises
1251
Road Priveleges & Permits
$
771,980
$
734,616
$
650,000
$
650,000
1276
Misc Licenses & Permits
2,282
1,010
0
0
Total Licenses, Permits and
Franchises
$
774,262
$
735,626
$
650,000
$
650,000
Use of Money and Property
1521
Interest Earned
$
261,829
$
667,889
$
60,000
$
60,000
1556
County Land/Buildings Rentals
33,902
38,203
35,656
35,656
Total Use of Money and
Property
$
295,731
$
706,091
$
95,656
$
95,656
Intergovernmental Revenues
State Aid
1631
Highway Users Tax - SCA 1
$
2,913,114
$
2,885,086
$
3,333,328
$
3,473,216
1632
Highway Users Tax - 1 5/8
6,120,293
6,266,439
7,267,787
7,578,426
1633
Highway Users Tax - 1.04
226,148
223,558
281,992
289,720
1634
Highway Tax SB 300
3,883,472
3,872,252
4,493,732
4,855,923
1636
State-RMRA
11,471,244
12,709,799
11,354,152
12,701,413
1781
State Aid - Roads & Bridges
267,402
267,402
250,000
250,000
1813
State Aid - CDA DR4305
34,619
358,175
0
0
1814
State Aid - CDA DR4308
105,746
1,226,729
0
0
Total State Aid
$
25,022,038
$
27,809,441
$
26,980,991
$
29,148,698
D-40
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Special Revenue Funds
00110 - Road Fund
Intergovernmental Revenues
Total State Aid
$
25,022,038
$
27,809,441
$
26,980,991
$
29,148,698
Intergovernmental Revenues
Federal Aid
1931
Federal Aid - Roads & Bridges
$
6,102,235
$
504,090
$
13,962,359
$
13,750,454
1948
Federal Aid - FEMA DR 4308
564,067
0
0
0
Total Federal Aid
$
6,666,303
$
504,090
$
13,962,359
$
13,750,454
Total Federal Aid
$
6,666,303
$
504,090
$
13,962,359
$
13,750,454
Intergovernmental Revenues
Other Local Government Aid
1983
Aid - Other Local Agencies
$
382,996
$
360,786
$
423,542
$
423,542
Total Other Local Government Aid
$
382,996
$
360,786
$
423,542
$
423,542
Total Other Local Government
Aid
$
382,996
$
360,786
$
423,542
$
423,542
Charges for Services
2122
Sale of Plans & Specs
$
211
$
40
$
3,100
$
3,100
2222
Reimbursement-Public Works Svc
8,147
1,526
5,000
5,000
2452
Other Charges for Services
60,368
90,672
100,000
100,000
Total Charges for Services
$
68,726
$
92,238
$
108,100
$
108,100
Interfund Revenue
D-41
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Special Revenue Funds
00110 - Road Fund
Interfund Revenue
2521
IFR - General Fund
$
1,261,995
$
627,756
$
1,855,600
$
1,837,240
2535
IFR - Airports Fund
46,471
47,030
42,700
42,700
2536
IFR - Solid Waste Fund
1,564
265
0
0
2539
IFR - SMCGH
18,327
9,623
16,200
16,200
2542
IFR - Special District Fund
266,191
172,634
131,200
131,200
2545
Other Interfund Revenue
158,241
83,241
138,000
138,000
2551
IFR - AB939 Fund
7,123
3,934
1,400
1,400
2552
Interfund Chargebacks
867,007
968,561
1,000,000
1,000,000
Total Interfund Revenue
$
2,626,920
$
1,913,043
$
3,185,100
$
3,166,740
Miscellaneous Revenue
2632
Sale of Surplus & Salvage
$
4,477
$
4,280
$
0
$
0
2644
Compensation Insurance Refunds
93,283
33,052
0
0
2645
SDI Payments
8,721
22,619
0
0
2647
Miscellaneous Reimbursements
0
82,171
15,000
15,000
2648
Insurance Recoveries & Refunds
5,000
34,112
0
0
2652
Project Cost Reimbursement
117,691
173,798
37,500
37,500
2659
Rebates and Refunds
694
0
0
0
Total Miscellaneous Revenue
$
229,866
$
350,031
$
52,500
$
52,500
Other Financing Sources
D-42
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Special Revenue Funds
00110 - Road Fund
Other Financing Sources
2731
Operating Tsfr In
$
366,369
$
1,077,647
$
4,553,744
$
4,555,000
Total Other Financing Sources
$
366,369
$
1,077,647
$
4,553,744
$
4,555,000
Total Road Fund Financing Sources
$
36,449,048
$
33,600,172
$
50,011,992
$
52,180,500
00111 - Half-Cent Transportation Fund
Taxes
1121
Sales and Use Taxes
$
3,413,614
$
3,670,478
$
2,793,654
$
3,408,570
Total Taxes
$
3,413,614
$
3,670,478
$
2,793,654
$
3,408,570
Use of Money and Property
1521
Interest Earned
$
96,894
$
283,441
$
50,000
$
50,000
Total Use of Money and
Property
$
96,894
$
283,441
$
50,000
$
50,000
Total Half-Cent Transportation Fund Financing Sources
$
3,510,508
$
3,953,919
$
2,843,654
$
3,458,570
00114 - Road Improvement Fund
Use of Money and Property
1521
Interest Earned
$
43,509
$
115,109
$
24,500
$
24,500
D-43
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Special Revenue Funds
00114 - Road Improvement Fund
Use of Money and Property
Total Use of Money and
Property
$
43,509
$
115,109
$
24,500
$
24,500
Charges for Services
2426
Mitigation Fees
$
538,683
$
498,817
$
475,000
$
475,000
Total Charges for Services
$
538,683
$
498,817
$
475,000
$
475,000
Other Financing Sources
2731
Operating Tsfr In
$
215,000
$
0
$
0
$
0
Total Other Financing Sources
$
215,000
$
0
$
0
$
0
Total Road Improvement Fund Financing Sources
$
797,192
$
613,925
$
499,500
$
499,500
00116 - Waste Management
Licenses, Permits and Franchises
1321
Franchise Fees
$
175,144
$
178,447
$
205,004
$
205,004
1322
Franchise Fees-AB939
2,614,655
2,514,134
2,730,084
2,730,084
Total Licenses, Permits and
Franchises
$
2,789,798
$
2,692,581
$
2,935,088
$
2,935,088
D-44
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Special Revenue Funds
00116 - Waste Management
Use of Money and Property
1521
Interest Earned
$
69,410
$
110,776
$
87,515
$
87,515
Total Use of Money and
Property
$
69,410
$
110,776
$
87,515
$
87,515
Intergovernmental Revenues
State Aid
1772
State Aid - Waste Management
$
16,718
$
15,988
$
17,000
$
17,000
1869
Misc State Reimb/Subsidies
5,016
5,179
300,000
300,000
1871
All Other State Aid
92,465
0
70,000
70,000
Total State Aid
$
114,199
$
21,167
$
387,000
$
387,000
Total State Aid
$
114,199
$
21,167
$
387,000
$
387,000
Charges for Services
2116
Other Planning Services Fees
$
39,583
$
44,795
$
20,000
$
20,000
Total Charges for Services
$
39,583
$
44,795
$
20,000
$
20,000
Interfund Revenue
2545
Other Interfund Revenue
285
128,581
0
0
Total Interfund Revenue
$
285
$
128,581
$
0
$
0
Miscellaneous Revenue
D-45
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Special Revenue Funds
00116 - Waste Management
Miscellaneous Revenue
2632
Sale of Surplus & Salvage
$
3,501
$
1,524
$
5,000
$
5,000
2641
Cash Overages
0
0
0
0
2645
SDI Payments
0
12,230
0
0
2659
Rebates and Refunds
214
15,655
0
0
Total Miscellaneous Revenue
$
3,715
$
29,410
$
5,000
$
5,000
Other Financing Sources
2721
Sale of Fixed Assets
$
77
$
85
$
500
$
500
2731
Operating Tsfr In
77,114
69,697
400,304
400,304
Total Other Financing Sources
$
77,190
$
69,783
$
400,804
$
400,804
Total Waste Management Financing Sources
$
3,094,182
$
3,097,091
$
3,835,407
$
3,835,407
00117 - Waste Management Programs
Use of Money and Property
1521
Interest Earned
$
885
$
(195)
$
0
$
0
Total Use of Money and
Property
$
885
$
(195)
$
0
$
0
Charges for Services
D-46
State Controller Schedules
San Mateo County
Schedule 6
County Budget Act
Detail of Additional Financing Sources by Fund and Account
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Fund
Name
Financing
Source
Category
Financing Source Account
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
6
7
Special Revenue Funds
00117 - Waste Management Programs
Charges for Services
2439
Other Special Charges
$
192,913
$
260,435
$
662,976
$
662,976
Total Charges for Services
$
192,913
$
260,435
$
662,976
$
662,976
Total Waste Management Programs Financing Sources
$
193,797
$
260,240
$
662,976
$
662,976
00119 - Measure W - Half Cent Tax 2018
Taxes
1121
Sales and Use Taxes
$
1,491,590
$
1,735,535
$
1,207,286
$
1,514,920
Total Taxes
$
1,491,590
$
1,735,535
$
1,207,286
$
1,514,920
Use of Money and Property
1521
Interest Earned
$
24,433
$
92,007
$
0
$
0
Total Use of Money and
Property
$
24,433
$
92,007
$
0
$
0
Total Measure W - Half Cent Tax 2018 Financing Sources
$
1,516,023
$
1,827,542
$
1,207,286
$
1,514,920
Total Special Revenue Funds Financing Sources
$
88,122,369
$
86,819,130
$
109,563,491
$
113,119,037
TOTAL ALL FUNDS
$
2,075,253,778
$
2,293,782,049
$
2,466,602,695
$
2,677,430,697
D-47
State Controller Schedules
San Mateo County
Schedule 7
County Budget Act
Summary of Financing Uses by Function and Fund
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Description
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Summarization by Function
General
$
358,475,818
$
379,473,069
$
900,619,418
$
1,270,695,548
Public Protection
487,547,322
526,044,358
579,745,631
585,327,232
Public Ways and Facilities
29,046,489
34,475,367
71,052,079
87,905,397
Health and Sanitation
463,276,199
485,978,433
569,908,733
612,697,159
Public Assistance
302,346,424
319,781,186
408,202,292
545,628,024
Recreation
21,921,612
21,317,625
22,034,543
26,038,770
Capital Projects
174,903,633
111,173,974
330,412,051
446,238,246
Debt Service
39,378,740
40,944,481
54,920,184
54,556,712
Total Summarization by Function
$
1,876,896,236
$
1,919,188,492
$
2,936,894,931
$
3,629,087,088
Appropriation for Contingencies
General Fund
$
0
$
0
$
76,723,512
$
81,581,559
Road Fund
0
0
9,825,105
18,128,198
Measure W - Half Cent Tax 2018
0
0
1,713,502
2,915,536
Total Appropriation for Contingencies
$
0
$
0
$
88,262,119
$
102,625,293
Subtotal Financing Uses
$
1,876,896,236
$
1,919,188,492
$
3,025,157,050
$
3,731,712,381
Provisions for Obligated Fund Balance
Electronic Health Record Fund
$
0
$
0
$
12,944,769
$
54,294,697
Parks Capital Projects Fund
$
0
$
0
$
1,165,097
$
1,426,473
General Fund
0
0
297,648,212
306,211,990
Emergency Medical Services Fund
0
0
1,185,800
1,185,800
IHSS Public Authority Fund
0
0
2,056,804
1,875,804
Fish and Game Propagation Fund
0
0
47,532
58,405
Structural Fire Protection Fund
0
0
4,725,763
1,321,109
Page 1 of 3
Report: SCHED07RL - Summary of Financing Uses by Function and Fu
D-48
State Controller Schedules
San Mateo County
Schedule 7
County Budget Act
Summary of Financing Uses by Function and Fund
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Description
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Provisions for Obligated Fund Balance
Road Improvement Fund
0
0
4,873,884
4,988,310
Waste Management
0
0
3,288,452
3,292,139
County One-Time Expense Fund
0
0
48,424,429
48,424,429
Criminal Justice Temporary Construction Fund
0
0
3,407,947
3,521,311
Courthouse Temporary Construction Fund
0
0
51,531
51,531
Capital Projects Fund
0
0
9,308,765
11,298,642
Debt Service Fund
0
0
15,807,634
16,127,031
Total Provisions for Obligated Fund Balance
$
0
$
0
$
404,936,619
$
454,077,671
Total Financing Uses
$
1,876,896,236
$
1,919,188,492
$
3,430,093,669
$
4,185,790,052
Summarization by Fund
Electronic Health Record Fund
$
0
$
3,181,626
$
77,668,612
$
119,585,700
Parks Capital Projects Fund
$
12,936,900
$
5,855,966
$
8,127,761
$
39,507,784
General Fund
1,582,926,931
1,680,578,457
2,795,120,866
3,367,919,531
Emergency Medical Services Fund
2,720,451
418,233
3,006,702
3,992,227
IHSS Public Authority Fund
31,450,964
32,274,021
36,573,706
36,604,338
Fish and Game Propagation Fund
0
0
59,532
70,405
Structural Fire Protection Fund
11,026,469
14,123,372
22,581,387
18,904,498
Road Fund
28,092,488
31,846,328
73,244,786
85,026,833
Half-Cent Transportation Fund
891,774
1,560,520
3,872,398
17,236,762
Road Improvement Fund
0
971,955
5,073,884
5,188,310
Waste Management
5,064,020
4,940,349
8,181,523
7,759,564
Measure W - Half Cent Tax 2018
62,227
96,564
5,273,502
6,485,536
Waste Management Programs
378,538
260,240
662,976
662,976
County One-Time Expense Fund
45,000,000
0
92,435,630
94,414,299
Page 2 of 3
Report: SCHED07RL - Summary of Financing Uses by Function and Fu
D-49
State Controller Schedules
San Mateo County
Schedule 7
County Budget Act
Summary of Financing Uses by Function and Fund
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Description
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Summarization by Fund
Criminal Justice Temporary Construction Fund
0
(27,724)
4,175,947
4,289,311
Courthouse Temporary Construction Fund
1,162,932
1,163,053
1,415,953
1,366,082
COB 3 Project Fund
66,000,000
36,461,034
60,000,000
98,931,688
Other Capital Construction Fund
12,556
1,100
0
3,717,133
Skylonda Project Fund
375,399
(2,589)
0
102,702
Capital Projects Fund
24,015,918
25,500,431
122,471,680
132,756,509
CP - Parking Structure 2
10,291,306
479,927
0
1,367,254
Major Capital Construction Fund
15,108,623
38,561,149
39,419,006
69,216,867
Debt Service Fund
39,378,740
40,944,481
70,727,818
70,683,743
Total Financing Uses
$
1,876,896,236
$
1,919,188,492
$
3,430,093,669
$
4,185,790,052
Page 3 of 3
Report: SCHED07RL - Summary of Financing Uses by Function and Fu
D-50
State Controller Schedules
San Mateo County
Schedule 8
County Budget Act
Detail of Financing Uses by Function, Activity, and Budget Unit
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
General
Legislation and Administration
1100B - Board of Supervisors
$
5,020,660
$
5,309,294
$
5,661,777
$
5,733,538
1200B - County Executive's Office/Clerk of the Board
28,026,518
28,477,775
54,407,514
46,355,987
8000B - Non-Departmental Services
178,180,738
199,246,653
644,077,815
1,002,898,225
Total Legislation and Administration
$
211,227,916
$
233,033,722
$
704,147,106
$
1,054,987,750
Finance
1270B - CEO Revenue Services
$
(460,792)
$
513,904
$
550,851
$
1,055
1300B - Assessor-County Clerk-Recorder
35,461,434
37,448,633
35,766,397
37,690,276
1400B - Controller's Office
14,122,612
13,452,658
15,512,692
15,452,873
1500B - Treasurer - Tax Collector
7,489,116
7,732,812
11,546,234
14,835,228
Total Finance
$
56,612,370
$
59,148,007
$
63,376,174
$
67,979,432
Counsel
1600B - County Attorney's Office
$
13,534,925
$
14,198,252
$
14,403,668
$
15,575,023
Total Counsel
$
13,534,925
$
14,198,252
$
14,403,668
$
15,575,023
Personnel
1700B - Human Resources Department
$
16,123,266
$
17,211,037
$
22,120,387
$
22,000,101
1780B - Shared Services
2,123,109
2,052,142
2,710,787
2,731,364
Total Personnel
$
18,246,375
$
19,263,179
$
24,831,174
$
24,731,465
D-51
State Controller Schedules
San Mateo County
Schedule 8
County Budget Act
Detail of Financing Uses by Function, Activity, and Budget Unit
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
General
Other General
1220B - Real Property Services
$
3,608,448
$
3,536,731
$
3,930,212
$
3,930,212
1800B - Information Services Department
21,044,829
15,439,479
43,406,902
55,147,300
4510B - Public Works Administration
5,610,297
5,716,242
8,066,302
8,108,483
4600B - Engineering Services
4,163,285
4,019,885
5,556,507
5,628,509
4730B - Facilities Services
13,602,010
16,617,950
17,936,386
18,667,112
4760B - Vehicle and Equipment Services
304,311
299,930
303,029
303,970
Total Other General
$
48,333,179
$
45,630,217
$
79,199,338
$
91,785,586
Other Protection
4300B - Department of Emergency Management
$
4,224,759
$
4,089,124
$
5,229,472
$
6,137,695
4660B - Enhanced Flood Control Program
3,413,028
1,159,740
3,172,000
2,935,000
4840B - Utilities
2,883,265
2,950,828
6,260,486
6,563,597
Total Other Protection
$
10,521,053
$
8,199,692
$
14,661,958
$
15,636,292
Total General
$
358,475,818
$
379,473,069
$
900,619,418
$
1,270,695,548
Public Protection
Judicial
1920B - Grand Jury
$
100,311
$
107,606
$
124,490
$
124,492
2510B - District Attorney's Office
38,056,692
40,703,787
45,738,214
45,829,232
2700B - County Support of the Courts
20,414,250
17,454,256
18,508,669
18,508,989
D-52
State Controller Schedules
San Mateo County
Schedule 8
County Budget Act
Detail of Financing Uses by Function, Activity, and Budget Unit
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Public Protection
Judicial
2800B - Private Defender Program
18,486,722
20,950,009
23,129,398
23,129,789
Total Judicial
$
77,057,975
$
79,215,658
$
87,500,771
$
87,592,502
Detention and Corrections
1940B - Message Switch
$
441,446
$
371,838
$
490,165
$
492,359
3000B - Sheriff's Office
256,222,583
289,345,705
293,396,985
298,245,177
3200B - Probation Department
76,366,445
73,630,463
93,393,846
89,723,462
Total Detention and Corrections
$
333,030,473
$
363,348,007
$
387,280,996
$
388,460,998
Fire Protection
3550B - Structural Fire
$
11,026,469
$
14,123,372
$
17,855,624
$
17,583,389
3580B - Fire Protection Services
13,349,814
14,488,880
23,453,794
23,338,379
Total Fire Protection
$
24,376,283
$
28,612,252
$
41,309,418
$
40,921,768
Other Protection
1240B - Public Safety Communications
$
17,249,084
$
17,785,293
$
21,115,035
$
22,934,796
1260B - Agriculture/Weights and Measures
6,810,790
6,920,237
8,300,117
8,490,050
2600B - Department of Child Support Services
10,796,911
10,216,758
10,374,466
10,400,133
3300B - Coroner's Office
4,307,161
4,684,440
5,616,325
5,828,832
3800B - Planning and Building
13,918,645
15,261,713
18,236,503
20,686,153
3950B - Fish and Game
0
0
12,000
12,000
D-53
State Controller Schedules
San Mateo County
Schedule 8
County Budget Act
Detail of Financing Uses by Function, Activity, and Budget Unit
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Public Protection
Other Protection
Total Other Protection
$
53,082,591
$
54,868,440
$
63,654,446
$
68,351,964
Total Public Protection
$
487,547,322
$
526,044,358
$
579,745,631
$
585,327,232
Public Ways and Facilities
Public Ways
4520B - Road Construction and Operations
$
29,046,489
$
34,475,367
$
71,052,079
$
87,905,397
Total Public Ways
$
29,046,489
$
34,475,367
$
71,052,079
$
87,905,397
Total Public Ways and Facilities
$
29,046,489
$
34,475,367
$
71,052,079
$
87,905,397
Health and Sanitation
Other Protection
4000B - Office of Sustainability
$
7,859,191
$
8,915,715
$
14,673,745
$
16,912,625
4060B - Solid Waste Management
5,064,020
4,940,349
4,893,071
4,467,425
Total Other Protection
$
12,923,211
$
13,856,064
$
19,566,816
$
21,380,050
Health
5500B - Health Administration
$
5,819,125
$
5,628,278
$
4,581,783
$
4,576,512
5510B - Health Coverage Unit
8,608,513
7,993,211
5,696,002
5,713,764
5550B - Public Health, Policy and Planning
56,630,484
51,329,497
56,664,674
56,973,595
D-54
State Controller Schedules
San Mateo County
Schedule 8
County Budget Act
Detail of Financing Uses by Function, Activity, and Budget Unit
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Health and Sanitation
Health
5560B - Health IT
2,690,788
3,475,277
10,880,319
31,752,292
5600B - Emergency Medical Services GF
10,002,765
10,697,505
11,183,406
11,307,266
5630B - Emergency Medical Services Fund
2,720,451
418,233
1,820,902
2,806,427
5900B - Environmental Health Services
19,058,562
21,823,917
21,811,485
21,915,599
6100B - Behavioral Health and Recovery Services
223,310,632
241,095,644
302,375,992
321,083,331
6240B - Family Health Services
34,512,088
34,173,335
40,010,834
39,673,164
6300B - Correctional Health Services
28,859,069
30,290,431
31,651,009
31,849,648
Total Health
$
392,212,477
$
406,925,327
$
486,676,406
$
527,651,598
Hospital Care
5850B - Contributions to Medical Center
$
58,140,511
$
65,197,042
$
63,665,511
$
63,665,511
Total Hospital Care
$
58,140,511
$
65,197,042
$
63,665,511
$
63,665,511
Total Health and Sanitation
$
463,276,199
$
485,978,433
$
569,908,733
$
612,697,159
Public Assistance
Health
7010B - Office of Agency Director
$
562,351
$
37,681
$
3,211,915
$
11,594,064
7220B - Economic Self-Sufficiency
78,589,347
83,234,116
97,823,528
98,312,605
7240B - Aid Payments
12,756,530
19,105,260
22,096,708
23,950,182
7320B - Employment Services
16,895,706
17,373,248
24,823,824
25,207,722
D-55
State Controller Schedules
San Mateo County
Schedule 8
County Budget Act
Detail of Financing Uses by Function, Activity, and Budget Unit
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Public Assistance
Health
7330B - Vocational Rehab Services
5,297,063
5,370,497
8,478,640
8,522,912
7420B - Children and Family Services
66,211,233
67,519,388
90,038,542
89,952,164
7510B - Homeless and Safety Net Services
20,533,362
24,946,531
31,222,177
33,285,972
7520B - Community Capacity
1,829,736
1,929,414
2,311,334
2,193,231
Total Health
$
202,675,327
$
219,516,136
$
280,006,668
$
293,018,852
Other Assistance
5700B - Aging and Adult Services
$
33,431,804
$
36,236,572
$
46,023,270
$
51,185,890
5800B - IHSS Public Authority
31,450,964
32,274,021
34,516,902
34,728,534
6900B - IHSS Public Authority GF
3,702,306
3,702,306
3,702,306
3,702,306
7900B - Department of Housing
31,086,022
28,052,150
43,953,146
162,992,442
Total Other Assistance
$
99,671,097
$
100,265,049
$
128,195,624
$
252,609,172
Total Public Assistance
$
302,346,424
$
319,781,186
$
408,202,292
$
545,628,024
Recreation
Recreation Facilities
3900B - Parks and Recreation
$
21,921,612
$
21,317,625
$
22,034,543
$
26,038,770
Total Recreation Facilities
$
21,921,612
$
21,317,625
$
22,034,543
$
26,038,770
Total Recreation
$
21,921,612
$
21,317,625
$
22,034,543
$
26,038,770
D-56
State Controller Schedules
San Mateo County
Schedule 8
County Budget Act
Detail of Financing Uses by Function, Activity, and Budget Unit
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Recreation
Capital Projects
Health
8420B - Electronic Health Record
$
0
$
3,181,626
$
64,723,843
$
65,291,003
Total Health
$
0
$
3,181,626
$
64,723,843
$
65,291,003
Capital Projects
3990B - Parks Capital Projects Budget
$
12,936,900
$
5,855,966
$
6,962,664
$
38,081,311
8200B - County One-Time Expense Fund
45,000,000
0
44,011,201
45,989,870
8300B - Courthouse Construction Fund
1,162,932
1,163,053
1,364,422
1,314,551
8400B - Criminal Justice Construction Fund
0
(27,724)
768,000
768,000
8450B - Other Capital Construction Fund
66,387,955
36,459,545
60,000,000
102,751,523
8470B - Major Capital Construction
25,399,928
39,041,077
39,419,006
70,584,121
8500B - Capital Projects
24,015,918
25,500,431
113,162,915
121,457,867
Total Capital Projects
$
174,903,633
$
107,992,348
$
265,688,208
$
380,947,243
Total Capital Projects
$
174,903,633
$
111,173,974
$
330,412,051
$
446,238,246
Debt Service
Debt Service Fund
8900B - Debt Service Fund
$
39,378,740
$
40,944,481
$
54,920,184
$
54,556,712
D-57
State Controller Schedules
San Mateo County
Schedule 8
County Budget Act
Detail of Financing Uses by Function, Activity, and Budget Unit
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Debt Service
Debt Service Fund
Total Debt Service Fund
$
39,378,740
$
40,944,481
$
54,920,184
$
54,556,712
Total Debt Service
$
39,378,740
$
40,944,481
$
54,920,184
$
54,556,712
Grand Total Financing Uses by Function
$
1,876,896,236
$
1,919,188,492
$
2,936,894,931
$
3,629,087,088
D-58
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Miscellaneous Revenue
2,950
0
0
0
Total Sources
$
2,950
$
0
$
0
$
0
Requirements
Salaries and Benefits
$
4,534,342
$
4,617,810
$
4,924,497
$
4,935,630
Services and Supplies
216,567
275,314
380,562
383,426
Other Charges
265,717
401,162
419,085
470,393
Other Financing Uses
13,584
15,008
14,570
21,026
Intrafund Transfers
(9,550)
0
(76,937)
(76,937)
Total Expenditures and Appropriations
$
5,020,660
$
5,309,294
$
5,661,777
$
5,733,538
Net Costs
$
5,017,710
$
5,309,294
$
5,661,777
$
5,733,538
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1100B - Board of Supervisors
Function:
General
Activity:
Legislation and Administration
D-59
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
11,504,485
$
11,327,692
$
34,294,390
$
24,869,137
Intergovernmental Revenues
2,057,810
1,403,066
1,768,740
768,740
Charges for Services
117,257
184,153
55,250
55,250
Interfund Revenue
0
1,540
20,900
20,900
Miscellaneous Revenue
181,435
428,158
595,422
323,214
Other Financing Sources
44,815
190,759
146,235
229,271
Total Sources
$
13,905,802
$
13,535,368
$
36,880,937
$
26,266,512
Requirements
Salaries and Benefits
$
12,397,405
$
13,753,717
$
14,643,647
$
15,984,693
Services and Supplies
14,493,835
14,743,796
38,341,709
29,333,698
Other Charges
1,487,145
1,394,989
3,017,425
3,062,233
Other Financing Uses
214,143
214,318
212,523
133,153
Intrafund Transfers
(566,010)
(1,629,046)
(1,807,790)
(2,157,790)
Total Expenditures and Appropriations
$
28,026,518
$
28,477,775
$
54,407,514
$
46,355,987
Net Costs
$
14,120,716
$
14,942,407
$
17,526,577
$
20,089,475
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1200B - County Executive's Office/Clerk of the Board
Function:
General
Activity:
Legislation and Administration
D-60
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1200B - County Executive's Office/Clerk of the Board
Function:
General
Activity:
Legislation and Administration
D-61
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Use of Money and Property
$
507,799
$
474,638
$
486,444
$
486,444
Charges for Services
30,458
60,254
0
0
Interfund Revenue
3,138,620
2,505,657
3,443,768
3,443,768
Miscellaneous Revenue
49,179
(6,025)
0
0
Total Sources
$
3,726,056
$
3,034,524
$
3,930,212
$
3,930,212
Requirements
Salaries and Benefits
$
966,312
$
596,806
$
1,223,471
$
1,226,404
Services and Supplies
177,410
258,758
566,009
565,415
Other Charges
21,377,050
23,010,257
23,658,894
23,656,567
Other Financing Uses
26,229
25,992
25,792
25,780
Intrafund Transfers
(18,938,554)
(20,355,083)
(21,543,954)
(21,543,954)
Total Expenditures and Appropriations
$
3,608,448
$
3,536,731
$
3,930,212
$
3,930,212
Net Costs
$
(117,608)
$
502,207
$
0
$
0
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1220B - Real Property Services
Function:
General
Activity:
Other General
D-62
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1220B - Real Property Services
Function:
General
Activity:
Other General
D-63
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Intergovernmental Revenues
$
2,688,515
$
2,688,515
$
2,688,515
$
2,688,515
Charges for Services
7,949,589
6,958,514
8,782,565
8,782,565
Interfund Revenue
8,448
8,739
0
0
Miscellaneous Revenue
74,854
261,948
132,500
132,500
Total Sources
$
10,721,405
$
9,917,715
$
11,603,580
$
11,603,580
Requirements
Salaries and Benefits
$
15,316,428
$
16,530,969
$
17,024,099
$
17,070,275
Services and Supplies
1,220,961
1,243,599
3,216,653
4,949,090
Other Charges
1,005,875
1,202,348
1,297,508
1,337,975
Fixed Assets
0
14,389
75,000
75,000
Other Financing Uses
50,722
57,730
65,683
66,364
Intrafund Transfers
(344,902)
(1,263,742)
(563,908)
(563,908)
Total Expenditures and Appropriations
$
17,249,084
$
17,785,293
$
21,115,035
$
22,934,796
Net Costs
$
6,527,679
$
7,867,578
$
9,511,455
$
11,331,216
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1240B - Public Safety Communications
Function:
Public Protection
Activity:
Other Protection
D-64
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1240B - Public Safety Communications
Function:
Public Protection
Activity:
Other Protection
D-65
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
0
$
0
$
153,633
$
153,633
Licenses, Permits and Franchises
626,751
617,606
740,420
740,420
Fines, Forfeitures and Penalties
9,625
8,925
0
0
Intergovernmental Revenues
3,846,369
3,860,104
3,446,896
3,446,896
Charges for Services
84,428
70,037
127,200
127,200
Interfund Revenue
1,192
1,174
831
831
Miscellaneous Revenue
20
85,010
0
0
Total Sources
$
4,568,385
$
4,642,856
$
4,468,980
$
4,468,980
Requirements
Salaries and Benefits
$
5,547,993
$
5,695,507
$
6,343,680
$
6,361,867
Services and Supplies
622,578
570,098
1,214,423
1,422,367
Other Charges
605,317
647,596
733,053
696,716
Other Financing Uses
34,902
7,036
8,961
9,100
Total Expenditures and Appropriations
$
6,810,790
$
6,920,237
$
8,300,117
$
8,490,050
Net Costs
$
2,242,405
$
2,277,381
$
3,831,137
$
4,021,070
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1260B - Agriculture/Weights and Measures
Function:
Public Protection
Activity:
Other Protection
D-66
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1260B - Agriculture/Weights and Measures
Function:
Public Protection
Activity:
Other Protection
D-67
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Use of Money and Property
$
31,084
$
0
$
0
$
0
Charges for Services
199,471
1,699
0
0
Interfund Revenue
47,610
0
0
0
Miscellaneous Revenue
58,789
0
0
0
Total Sources
$
336,955
$
1,699
$
0
$
0
Requirements
Salaries and Benefits
$
1,165,869
$
125,137
$
125,480
$
0
Services and Supplies
644,722
55,363
344,062
1,055
Other Charges
325,845
316,715
81,309
0
Other Financing Uses
17,503
16,688
0
0
Intrafund Transfers
(2,614,731)
0
0
0
Total Expenditures and Appropriations
$
(460,792)
$
513,904
$
550,851
$
1,055
Net Costs
$
(797,746)
$
512,205
$
550,851
$
1,055
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1270B - CEO Revenue Services
Function:
General
Activity:
Finance
D-68
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1270B - CEO Revenue Services
Function:
General
Activity:
Finance
D-69
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Intergovernmental Revenues
$
5,748,014
$
0
$
30,000
$
30,000
Charges for Services
13,776,099
16,278,885
12,952,521
13,139,587
Interfund Revenue
66,860
1,576,938
2,129,614
2,666,393
Miscellaneous Revenue
80,336
160,064
38,000
38,000
Total Sources
$
19,671,309
$
18,015,887
$
15,150,135
$
15,873,980
Requirements
Salaries and Benefits
$
29,791,815
$
29,281,569
$
29,664,043
$
30,258,853
Services and Supplies
12,545,227
11,169,708
7,738,920
19,853,797
Other Charges
2,477,716
2,880,861
3,077,690
2,852,025
Fixed Assets
2,923,689
2,796,712
0
9,910,645
Other Financing Uses
634,076
620,811
1,383,928
1,734,430
Intrafund Transfers
(12,911,088)
(9,301,028)
(6,098,184)
(26,919,474)
Total Expenditures and Appropriations
$
35,461,434
$
37,448,633
$
35,766,397
$
37,690,276
Net Costs
$
15,790,125
$
19,432,747
$
20,616,262
$
21,816,296
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1300B - Assessor-County Clerk-Recorder
Function:
General
Activity:
Finance
D-70
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1300B - Assessor-County Clerk-Recorder
Function:
General
Activity:
Finance
D-71
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Use of Money and Property
83
207
0
0
Intergovernmental Revenues
176,447
101,076
504,080
135,000
Charges for Services
2,470,506
2,879,392
2,525,915
2,528,558
Interfund Revenue
70,482
98,379
81,280
106,736
Miscellaneous Revenue
113,611
59,721
44,000
44,000
Total Sources
$
2,831,128
$
3,138,776
$
3,155,275
$
2,814,294
Requirements
Salaries and Benefits
$
10,078,992
$
9,434,186
$
10,957,926
$
11,131,939
Services and Supplies
2,698,675
2,955,948
4,614,727
4,519,805
Other Charges
1,842,840
1,490,465
1,721,423
1,715,858
Reclassification of Expenses
0
0
0
(35,489)
Fixed Assets
0
16,476
0
0
Other Financing Uses
195,160
202,968
201,408
201,313
Intrafund Transfers
(693,056)
(647,385)
(1,982,792)
(2,080,553)
Total Expenditures and Appropriations
$
14,122,612
$
13,452,658
$
15,512,692
$
15,452,873
Net Costs
$
11,291,483
$
10,313,882
$
12,357,417
$
12,638,579
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1400B - Controller's Office
Function:
General
Activity:
Finance
D-72
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1400B - Controller's Office
Function:
General
Activity:
Finance
D-73
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
110,850
$
0
$
0
$
0
Licenses, Permits and Franchises
1,183
1,600
1,550
1,550
Charges for Services
6,632,209
7,910,810
7,587,374
7,373,851
Interfund Revenue
87,757
70,603
70,000
70,000
Miscellaneous Revenue
78,074
86,282
60,000
60,000
Total Sources
$
6,910,073
$
8,069,294
$
7,718,924
$
7,505,401
Requirements
Salaries and Benefits
$
3,761,395
$
3,685,384
$
5,516,119
$
6,044,672
Services and Supplies
2,908,914
3,336,545
4,681,839
6,754,798
Other Charges
763,456
1,421,221
1,287,034
1,974,575
Other Financing Uses
173,381
172,125
171,242
171,183
Intrafund Transfers
(118,031)
(882,463)
(110,000)
(110,000)
Total Expenditures and Appropriations
$
7,489,116
$
7,732,812
$
11,546,234
$
14,835,228
Net Costs
$
579,043
$
(336,483)
$
3,827,310
$
7,329,827
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1500B - Treasurer - Tax Collector
Function:
General
Activity:
Finance
D-74
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1500B - Treasurer - Tax Collector
Function:
General
Activity:
Finance
D-75
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
0
$
14,583
$
118,908
$
118,908
Charges for Services
4,785,694
4,485,886
4,720,595
4,720,595
Interfund Revenue
1,833
2,200
0
0
Miscellaneous Revenue
782,206
885,430
999,553
999,553
Other Financing Sources
2,475
0
0
0
Total Sources
$
5,572,209
$
5,388,098
$
5,839,056
$
5,839,056
Requirements
Salaries and Benefits
$
14,339,006
$
14,548,180
$
15,009,653
$
15,033,349
Services and Supplies
1,540,430
1,790,914
1,641,539
2,862,162
Other Charges
623,975
724,524
699,699
627,860
Other Financing Uses
22,399
24,741
24,025
22,900
Intrafund Transfers
(2,990,885)
(2,890,107)
(2,971,248)
(2,971,248)
Total Expenditures and Appropriations
$
13,534,925
$
14,198,252
$
14,403,668
$
15,575,023
Net Costs
$
7,962,716
$
8,810,153
$
8,564,612
$
9,735,967
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1600B - County Attorney's Office
Function:
General
Activity:
Counsel
D-76
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1600B - County Attorney's Office
Function:
General
Activity:
Counsel
D-77
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
198,891
$
185,921
$
454,575
$
454,575
Charges for Services
453,517
379,588
360,530
360,530
Interfund Revenue
7,386,583
7,686,062
10,681,204
10,681,204
Miscellaneous Revenue
280,315
173,885
213,263
213,263
Total Sources
$
8,319,307
$
8,425,456
$
11,709,572
$
11,709,572
Requirements
Salaries and Benefits
$
13,825,754
$
14,822,096
$
17,192,498
$
17,229,499
Services and Supplies
1,784,195
1,883,195
3,383,482
5,030,340
Other Charges
1,328,150
1,442,780
1,701,846
1,418,395
Reclassification of Expenses
(23,000)
(23,000)
(23,000)
(23,000)
Other Financing Uses
74,796
72,665
1,603,666
1,582,972
Intrafund Transfers
(866,628)
(986,698)
(1,738,105)
(3,238,105)
Total Expenditures and Appropriations
$
16,123,266
$
17,211,037
$
22,120,387
$
22,000,101
Net Costs
$
7,803,960
$
8,785,582
$
10,410,815
$
10,290,529
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1700B - Human Resources Department
Function:
General
Activity:
Personnel
D-78
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1700B - Human Resources Department
Function:
General
Activity:
Personnel
D-79
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Use of Money and Property
$
1,501
$
1,336
$
2,000
$
2,000
Charges for Services
15,548
18,473
17,195
24,495
Interfund Revenue
26,796
23,072
20,839
26,089
Miscellaneous Revenue
37,752
50,643
37,000
37,000
Total Sources
$
81,597
$
93,525
$
77,034
$
89,584
Requirements
Salaries and Benefits
$
1,806,405
$
1,842,758
$
2,296,247
$
2,304,025
Services and Supplies
255,419
272,975
806,361
858,029
Other Charges
278,608
292,564
273,008
271,445
Reclassification of Expenses
23,000
23,000
23,000
23,000
Other Financing Uses
8,135
7,756
8,396
8,540
Intrafund Transfers
(248,459)
(386,911)
(696,225)
(733,675)
Total Expenditures and Appropriations
$
2,123,109
$
2,052,142
$
2,710,787
$
2,731,364
Net Costs
$
2,041,512
$
1,958,618
$
2,633,753
$
2,641,780
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1780B - Shared Services
Function:
General
Activity:
Personnel
D-80
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1780B - Shared Services
Function:
General
Activity:
Personnel
D-81
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
2,695,321
$
1,263,165
$
11,623,001
$
15,339,608
Use of Money and Property
194,928
199,220
200,435
204,187
Intergovernmental Revenues
2,073,528
3,870,669
12,224,095
15,398,577
Charges for Services
1,361,161
1,017,800
2,701,419
2,680,123
Interfund Revenue
8,845,039
11,432,082
13,078,392
13,949,952
Miscellaneous Revenue
377,971
34,305
0
0
Total Sources
$
15,547,948
$
17,817,240
$
39,827,342
$
47,572,447
Requirements
Salaries and Benefits
$
28,542,618
$
28,316,722
$
31,750,677
$
31,798,904
Services and Supplies
15,677,389
13,574,106
44,532,328
57,110,970
Other Charges
2,820,427
2,751,240
2,716,674
2,469,954
Fixed Assets
230,176
1,706,270
0
0
Other Financing Uses
304,849
300,754
338,205
352,805
Intrafund Transfers
(26,530,631)
(31,209,613)
(35,930,982)
(36,585,333)
Total Expenditures and Appropriations
$
21,044,829
$
15,439,479
$
43,406,902
$
55,147,300
Net Costs
$
5,496,881
$
(2,377,761)
$
3,579,560
$
7,574,853
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1800B - Information Services Department
Function:
General
Activity:
Other General
D-82
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1800B - Information Services Department
Function:
General
Activity:
Other General
D-83
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Requirements
Services and Supplies
100,083
107,369
124,289
124,284
Other Charges
227
237
201
208
Total Expenditures and Appropriations
$
100,311
$
107,606
$
124,490
$
124,492
Net Costs
$
100,311
$
107,606
$
124,490
$
124,492
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1920B - Grand Jury
Function:
Public Protection
Activity:
Judicial
D-84
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Charges for Services
$
489,639
$
450,205
$
489,640
$
489,640
Interfund Revenue
0
0
525
525
Total Sources
$
489,639
$
450,205
$
490,165
$
490,165
Requirements
Services and Supplies
$
384,571
$
498,093
$
530,642
$
535,030
Other Charges
197,953
4,578
66,863
64,669
Fixed Assets
0
0
87,328
87,328
Intrafund Transfers
(141,079)
(130,833)
(194,668)
(194,668)
Total Expenditures and Appropriations
$
441,446
$
371,838
$
490,165
$
492,359
Net Costs
$
(48,193)
$
(78,367)
$
0
$
2,194
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
1940B - Message Switch
Function:
Public Protection
Activity:
Detention and Corrections
D-85
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
866,664
$
1,430,118
$
2,209,676
$
2,289,676
Fines, Forfeitures and Penalties
624,592
634,944
1,838,196
1,838,196
Intergovernmental Revenues
14,718,832
14,836,593
16,041,142
16,041,142
Charges for Services
733,487
318,489
315,826
315,826
Interfund Revenue
189,236
244,399
0
0
Miscellaneous Revenue
210,196
177,444
123,400
123,400
Total Sources
$
17,343,007
$
17,641,987
$
20,528,240
$
20,608,240
Requirements
Salaries and Benefits
$
34,596,835
$
36,192,818
$
39,463,129
$
39,535,783
Services and Supplies
1,452,246
2,147,562
3,731,940
3,996,028
Other Charges
2,104,631
2,462,087
2,819,776
2,588,391
Other Financing Uses
142,921
156,336
156,175
141,836
Intrafund Transfers
(239,941)
(255,017)
(432,806)
(432,806)
Total Expenditures and Appropriations
$
38,056,692
$
40,703,787
$
45,738,214
$
45,829,232
Net Costs
$
20,713,685
$
23,061,800
$
25,209,974
$
25,220,992
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
2510B - District Attorney's Office
Function:
Public Protection
Activity:
Judicial
D-86
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
2510B - District Attorney's Office
Function:
Public Protection
Activity:
Judicial
D-87
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Intergovernmental Revenues
$
10,796,911
$
10,216,701
$
10,367,126
$
10,367,126
Miscellaneous Revenue
0
0
7,340
33,007
Total Sources
$
10,796,911
$
10,216,701
$
10,374,466
$
10,400,133
Requirements
Salaries and Benefits
$
9,862,116
$
9,244,642
$
9,371,969
$
9,399,729
Services and Supplies
192,351
191,114
208,367
208,954
Other Charges
547,992
588,428
602,294
612,926
Other Financing Uses
194,453
192,573
195,617
195,527
Intrafund Transfers
0
0
(3,781)
(17,003)
Total Expenditures and Appropriations
$
10,796,911
$
10,216,758
$
10,374,466
$
10,400,133
Net Costs
$
(0)
$
56
$
0
$
0
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
2600B - Department of Child Support Services
Function:
Public Protection
Activity:
Other Protection
D-88
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Fines, Forfeitures and Penalties
$
4,211,658
$
3,288,675
$
3,827,038
$
3,827,038
Charges for Services
895,855
469,408
605,921
605,921
Miscellaneous Revenue
1,526,919
187,629
1,128,221
1,128,221
Total Sources
$
6,634,433
$
3,945,712
$
5,561,180
$
5,561,180
Requirements
Services and Supplies
1,451,812
931,103
1,490,052
1,490,007
Other Charges
18,962,438
16,523,153
17,018,617
17,018,982
Total Expenditures and Appropriations
$
20,414,250
$
17,454,256
$
18,508,669
$
18,508,989
Net Costs
$
13,779,817
$
13,508,544
$
12,947,489
$
12,947,809
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
2700B - County Support of the Courts
Function:
Public Protection
Activity:
Judicial
D-89
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Intergovernmental Revenues
$
0
$
0
$
450,010
$
450,010
Charges for Services
(0)
0
654,624
654,624
Total Sources
$
(0)
$
0
$
1,104,634
$
1,104,634
Requirements
Services and Supplies
$
18,426,671
$
20,888,229
$
22,983,159
$
22,983,159
Other Charges
23,142
24,749
109,051
109,408
Other Financing Uses
36,910
37,031
37,188
37,222
Total Expenditures and Appropriations
$
18,486,722
$
20,950,009
$
23,129,398
$
23,129,789
Net Costs
$
18,486,722
$
20,950,009
$
22,024,764
$
22,025,155
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
2800B - Private Defender Program
Function:
Public Protection
Activity:
Judicial
D-90
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
2,849,450
$
2,797,962
$
2,877,731
$
3,097,731
Licenses, Permits and Franchises
2,046
6,065
5,000
5,000
Fines, Forfeitures and Penalties
534,128
442,352
530,000
530,000
Intergovernmental Revenues
74,569,602
81,713,515
90,516,398
91,786,125
Charges for Services
35,269,317
36,712,965
42,222,938
41,291,844
Interfund Revenue
3,251,466
3,246,514
8,227,161
8,435,540
Miscellaneous Revenue
1,483,874
1,545,844
2,286,237
2,287,737
Other Financing Sources
19,039
84,467
84,565
84,565
Total Sources
$
117,978,921
$
126,549,684
$
146,750,030
$
147,518,542
Requirements
Salaries and Benefits
$
195,287,592
$
208,259,088
$
207,777,885
$
207,890,333
Services and Supplies
24,748,030
28,195,518
38,101,046
42,458,532
Other Charges
19,164,294
22,184,231
25,709,432
26,036,445
Reclassification of Expenses
(21,007)
0
0
0
Fixed Assets
3,767,047
19,828,202
12,068,339
13,010,680
Other Financing Uses
15,596,041
14,895,294
14,135,436
14,119,409
Intrafund Transfers
(2,319,415)
(4,016,628)
(4,395,153)
(5,270,222)
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3000B - Sheriff's Office
Function:
Public Protection
Activity:
Detention and Corrections
D-91
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Requirements
Total Expenditures and Appropriations
$
256,222,583
$
289,345,705
$
293,396,985
$
298,245,177
Net Costs
$
138,243,662
$
162,796,021
$
146,646,955
$
150,726,635
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3000B - Sheriff's Office
Function:
Public Protection
Activity:
Detention and Corrections
D-92
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Fines, Forfeitures and Penalties
39,018
23,687
11,910
11,910
Intergovernmental Revenues
37,260,581
35,182,139
38,532,647
39,189,615
Charges for Services
84,655
4,600
0
0
Interfund Revenue
2,866
2,560
0
0
Miscellaneous Revenue
577,434
227,471
238,494
238,494
Total Sources
$
37,964,554
$
35,440,457
$
38,783,051
$
39,440,019
Requirements
Salaries and Benefits
$
56,997,793
$
52,462,226
$
68,461,249
$
63,671,975
Services and Supplies
4,045,377
5,577,772
7,228,843
7,271,924
Other Charges
9,098,924
9,426,721
9,663,437
9,405,519
Fixed Assets
0
7,285
1,700,000
3,056,968
Other Financing Uses
6,429,734
6,427,308
6,473,265
6,450,024
Intrafund Transfers
(205,383)
(270,849)
(132,948)
(132,948)
Total Expenditures and Appropriations
$
76,366,445
$
73,630,463
$
93,393,846
$
89,723,462
Net Costs
$
38,401,890
$
38,190,006
$
54,610,795
$
50,283,443
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3200B - Probation Department
Function:
Public Protection
Activity:
Detention and Corrections
D-93
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3200B - Probation Department
Function:
Public Protection
Activity:
Detention and Corrections
D-94
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Licenses, Permits and Franchises
$
13,860
$
14,534
$
13,500
$
13,500
Intergovernmental Revenues
772,767
772,767
772,767
772,767
Charges for Services
368,701
368,839
300,250
300,250
Interfund Revenue
0
1,114
0
0
Miscellaneous Revenue
11,683
86,575
4,500
4,500
Total Sources
$
1,167,011
$
1,243,829
$
1,091,017
$
1,091,017
Requirements
Salaries and Benefits
$
2,703,149
$
3,023,391
$
3,036,395
$
3,081,294
Services and Supplies
1,109,596
1,126,079
1,511,482
1,679,823
Other Charges
456,922
499,753
1,080,577
1,078,801
Fixed Assets
24,517
16,046
0
0
Other Financing Uses
19,065
19,170
75,871
76,914
Intrafund Transfers
(6,089)
0
(88,000)
(88,000)
Total Expenditures and Appropriations
$
4,307,161
$
4,684,440
$
5,616,325
$
5,828,832
Net Costs
$
3,140,150
$
3,440,611
$
4,525,308
$
4,737,815
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3300B - Coroner's Office
Function:
Public Protection
Activity:
Other Protection
D-95
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3300B - Coroner's Office
Function:
Public Protection
Activity:
Other Protection
D-96
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
6,641,467
$
6,803,556
$
10,597,401
$
10,597,401
Use of Money and Property
161,598
309,900
162,483
162,483
Intergovernmental Revenues
2,431,807
2,676,464
2,954,150
2,954,150
Charges for Services
94,254
117,390
305,500
305,500
Miscellaneous Revenue
41,483
11,634
454,613
454,613
Other Financing Sources
0
471,683
0
252,856
Total Sources
$
9,370,608
$
10,390,626
$
14,474,147
$
14,727,003
Requirements
Other Charges
19
24
21
35
Other Financing Uses
11,026,450
14,123,349
17,855,603
17,583,354
Total Expenditures and Appropriations
$
11,026,469
$
14,123,372
$
17,855,624
$
17,583,389
Net Costs
$
1,655,861
$
3,732,746
$
3,381,477
$
2,856,386
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3550B - Structural Fire
Function:
Public Protection
Activity:
Fire Protection
D-97
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
2,007,584
$
106,472
$
5,299,436
$
5,203,414
Intergovernmental Revenues
113,874
12,385
298,755
298,755
Charges for Services
160,689
150,408
0
0
Miscellaneous Revenue
40,783
96,266
0
0
Other Financing Sources
11,026,450
14,123,349
17,855,603
17,583,354
Total Sources
$
13,349,380
$
14,488,880
$
23,453,794
$
23,085,523
Requirements
Salaries and Benefits
$
415
$
415
$
0
$
0
Services and Supplies
10,933,587
13,123,018
16,911,805
16,636,957
Other Charges
247,922
309,127
670,424
672,826
Fixed Assets
1,846,920
262,468
5,858,837
5,762,815
Other Financing Uses
320,969
793,852
12,728
265,781
Total Expenditures and Appropriations
$
13,349,814
$
14,488,880
$
23,453,794
$
23,338,379
Net Costs
$
433
$
0
$
0
$
252,856
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3580B - Fire Protection Services
Function:
Public Protection
Activity:
Fire Protection
D-98
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3580B - Fire Protection Services
Function:
Public Protection
Activity:
Fire Protection
D-99
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
28,143
$
42,382
$
150,250
$
1,065,657
Licenses, Permits and Franchises
3,975,889
4,007,594
4,540,763
4,753,667
Fines, Forfeitures and Penalties
1,296
746
0
1,000
Intergovernmental Revenues
0
301,053
110,000
536,346
Charges for Services
2,484,843
2,722,423
4,602,125
4,110,580
Interfund Revenue
92,421
25,085
39,520
24,584
Miscellaneous Revenue
784,133
602,803
51,050
323,050
Other Financing Sources
14,369
461
0
0
Total Sources
$
7,381,094
$
7,702,547
$
9,493,708
$
10,814,884
Requirements
Salaries and Benefits
$
10,488,976
$
10,968,273
$
13,335,482
$
13,335,599
Services and Supplies
2,631,436
3,330,370
4,026,407
7,803,677
Other Charges
1,102,170
1,377,539
1,249,450
1,224,144
Other Financing Uses
49,771
47,454
51,372
51,481
Intrafund Transfers
(353,707)
(461,923)
(426,208)
(1,728,748)
Total Expenditures and Appropriations
$
13,918,645
$
15,261,713
$
18,236,503
$
20,686,153
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3800B - Planning and Building
Function:
Public Protection
Activity:
Other Protection
D-100
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Net Costs
$
6,537,550
$
7,559,166
$
8,742,795
$
9,871,269
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3800B - Planning and Building
Function:
Public Protection
Activity:
Other Protection
D-101
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
4,479,727
$
3,532,981
$
3,137,335
$
5,969,930
Fines, Forfeitures and Penalties
22,277
16,171
8,000
8,000
Use of Money and Property
263,264
174,509
231,434
231,434
Intergovernmental Revenues
67,010
39,090
175,000
275,677
Charges for Services
2,106,818
1,932,065
2,297,130
2,324,130
Interfund Revenue
1,630
1,684
999
999
Miscellaneous Revenue
440,984
160,108
102,000
252,789
Other Financing Sources
12,245
0
100,000
100,000
Total Sources
$
7,393,954
$
5,856,610
$
6,051,898
$
9,162,959
Requirements
Salaries and Benefits
$
13,456,354
$
13,782,481
$
13,985,483
$
15,297,141
Services and Supplies
5,456,957
5,089,055
4,784,454
9,955,640
Other Charges
2,554,283
2,514,402
2,500,991
2,643,288
Fixed Assets
563,473
109,738
300,000
714,094
Other Financing Uses
12,374
11,798
513,615
513,642
Intrafund Transfers
(121,830)
(189,849)
(50,000)
(3,085,035)
Total Expenditures and Appropriations
$
21,921,612
$
21,317,625
$
22,034,543
$
26,038,770
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3900B - Parks and Recreation
Function:
Recreation
Activity:
Recreation Facilities
D-102
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Requirements
Net Costs
$
14,527,658
$
15,461,016
$
15,982,645
$
16,875,811
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3900B - Parks and Recreation
Function:
Recreation
Activity:
Recreation Facilities
D-103
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Fines, Forfeitures and Penalties
$
2,046
$
1,432
$
1,500
$
1,500
Use of Money and Property
609
1,441
500
500
Total Sources
$
2,655
$
2,873
$
2,000
$
2,000
Requirements
Services and Supplies
$
0
$
0
$
12,000
$
12,000
Total Expenditures and Appropriations
$
0
$
0
$
12,000
$
12,000
Net Costs
$
(2,655)
$
(2,873)
$
10,000
$
10,000
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3950B - Fish and Game
Function:
Public Protection
Activity:
Other Protection
D-104
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Net Costs
$
0
$
0
$
0
$
0
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3970B - Parks Acquisition and Development
Function:
Capital Projects
Activity:
Capital Projects
D-105
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
3,955,556
$
3,535,182
$
4,028,508
$
7,774,681
Use of Money and Property
(4,227)
15,622
10,000
10,000
Intergovernmental Revenues
0
128,935
0
3,673,531
Interfund Revenue
0
616,530
2,470,520
3,835,368
Miscellaneous Revenue
12,345
25,581
0
6,495,000
Other Financing Sources
8,717,200
1,304,731
453,636
16,292,731
Total Sources
$
12,680,873
$
5,626,581
$
6,962,664
$
38,081,311
Requirements
Services and Supplies
$
158,325
$
43,739
$
830,000
$
1,005,000
Fixed Assets
6,633,355
3,126,243
2,495,520
4,715,742
Other Financing Uses
6,145,220
2,685,984
3,637,144
32,360,569
Total Expenditures and Appropriations
$
12,936,900
$
5,855,966
$
6,962,664
$
38,081,311
Net Costs
$
256,027
$
229,385
$
0
$
0
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3990B - Parks Capital Projects Budget
Function:
Capital Projects
Activity:
Capital Projects
D-106
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
3990B - Parks Capital Projects Budget
Function:
Capital Projects
Activity:
Capital Projects
D-107
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
566,163
$
1,306,001
$
1,361,293
$
2,360,095
Intergovernmental Revenues
1,322,921
801,664
2,426,946
2,426,946
Charges for Services
118,589
135,991
125,000
125,000
Interfund Revenue
1,186
1,192
0
0
Miscellaneous Revenue
13,953
(7,333)
30,000
30,000
Other Financing Sources
56,667
1,361,892
1,559,372
1,559,372
Total Sources
$
2,079,480
$
3,599,407
$
5,502,611
$
6,501,413
Requirements
Salaries and Benefits
$
3,709,275
$
3,959,703
$
5,505,854
$
5,657,526
Services and Supplies
3,327,727
4,264,101
8,599,964
10,686,493
Other Charges
844,941
673,876
703,404
704,042
Other Financing Uses
18,915
18,034
19,523
19,564
Intrafund Transfers
(41,667)
0
(155,000)
(155,000)
Total Expenditures and Appropriations
$
7,859,191
$
8,915,715
$
14,673,745
$
16,912,625
Net Costs
$
5,779,711
$
5,316,308
$
9,171,134
$
10,411,212
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4000B - Office of Sustainability
Function:
Health and Sanitation
Activity:
Other Protection
D-108
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4000B - Office of Sustainability
Function:
Health and Sanitation
Activity:
Other Protection
D-109
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Licenses, Permits and Franchises
$
2,789,798
$
2,692,581
$
2,935,088
$
2,935,088
Use of Money and Property
69,410
110,776
87,515
87,515
Intergovernmental Revenues
114,199
21,167
387,000
387,000
Charges for Services
39,583
44,795
20,000
20,000
Interfund Revenue
285
128,581
0
0
Miscellaneous Revenue
3,715
29,410
5,000
5,000
Other Financing Sources
77,190
69,783
400,804
400,804
Total Sources
$
3,094,182
$
3,097,091
$
3,835,407
$
3,835,407
Requirements
Salaries and Benefits
$
2,256,824
$
2,200,783
$
2,338,611
$
2,201,527
Services and Supplies
1,845,228
2,249,469
1,895,137
1,897,178
Other Charges
917,577
389,015
297,617
196,778
Other Financing Uses
44,391
101,083
320,404
130,640
Intrafund Transfers
0
0
41,302
41,302
Total Expenditures and Appropriations
$
5,064,020
$
4,940,349
$
4,893,071
$
4,467,425
Net Costs
$
1,969,838
$
1,843,258
$
1,057,664
$
632,018
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4060B - Solid Waste Management
Function:
Health and Sanitation
Activity:
Other Protection
D-110
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4060B - Solid Waste Management
Function:
Health and Sanitation
Activity:
Other Protection
D-111
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
32,302
$
130,346
$
74,843
$
444,743
Intergovernmental Revenues
2,537,786
1,848,051
2,174,612
2,174,612
Charges for Services
50,000
410,000
410,000
410,000
Interfund Revenue
150,000
0
0
0
Miscellaneous Revenue
8,256
(1,955)
0
0
Total Sources
$
2,778,344
$
2,386,442
$
2,659,455
$
3,029,355
Requirements
Salaries and Benefits
$
1,283,833
$
1,394,309
$
1,873,669
$
2,126,830
Services and Supplies
2,005,002
1,674,378
2,533,178
3,152,259
Other Charges
910,851
991,899
640,031
675,676
Other Financing Uses
25,074
28,538
32,470
32,806
Intrafund Transfers
0
0
150,124
150,124
Total Expenditures and Appropriations
$
4,224,759
$
4,089,124
$
5,229,472
$
6,137,695
Net Costs
$
1,446,416
$
1,702,682
$
2,570,017
$
3,108,340
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4300B - Department of Emergency Management
Function:
General
Activity:
Other Protection
D-112
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4300B - Department of Emergency Management
Function:
General
Activity:
Other Protection
D-113
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Charges for Services
$
2,048,051
$
2,358,409
$
3,379,746
$
3,383,680
Interfund Revenue
3,500,609
3,344,277
4,686,556
4,724,803
Miscellaneous Revenue
47,740
15,557
0
0
Total Sources
$
5,596,400
$
5,718,242
$
8,066,302
$
8,108,483
Requirements
Salaries and Benefits
$
7,314,765
$
7,502,728
$
8,921,109
$
9,009,772
Services and Supplies
361,108
351,231
1,171,768
1,173,850
Other Charges
799,352
806,744
1,458,161
1,437,615
Other Financing Uses
161,951
158,549
164,663
164,585
Intrafund Transfers
(3,026,878)
(3,103,009)
(3,649,399)
(3,677,339)
Total Expenditures and Appropriations
$
5,610,297
$
5,716,242
$
8,066,302
$
8,108,483
Net Costs
$
13,896
$
(2,000)
$
0
$
0
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4510B - Public Works Administration
Function:
General
Activity:
Other General
D-114
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
4,921,041
$
5,457,191
$
4,000,940
$
5,153,300
Licenses, Permits and Franchises
774,262
735,626
650,000
650,000
Use of Money and Property
460,567
1,196,648
170,156
170,156
Intergovernmental Revenues
32,071,337
28,674,317
41,366,892
43,322,694
Charges for Services
607,410
591,055
583,100
583,100
Interfund Revenue
2,626,920
1,913,043
3,185,100
3,166,740
Miscellaneous Revenue
229,866
350,031
52,500
52,500
Other Financing Sources
581,369
1,077,647
4,553,744
4,555,000
Total Sources
$
42,272,772
$
39,995,558
$
54,562,432
$
57,653,490
Requirements
Salaries and Benefits
$
12,343,719
$
12,330,269
$
13,448,025
$
13,495,635
Services and Supplies
11,892,515
10,002,032
37,674,244
51,082,528
Other Charges
1,611,643
2,071,841
2,508,202
2,682,022
Fixed Assets
2,578,424
7,730,956
12,238,518
14,860,411
Other Financing Uses
835,668
2,503,361
5,183,090
5,784,801
Intrafund Transfers
(215,481)
(163,092)
0
0
Total Expenditures and Appropriations
$
29,046,489
$
34,475,367
$
71,052,079
$
87,905,397
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4520B - Road Construction and Operations
Function:
Public Ways and Facilities
Activity:
Public Ways
D-115
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Requirements
Net Costs
$
(13,226,283)
$
(5,520,191)
$
16,489,647
$
30,251,907
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4520B - Road Construction and Operations
Function:
Public Ways and Facilities
Activity:
Public Ways
D-116
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Intergovernmental Revenues
$
414,008
$
0
$
0
$
0
Charges for Services
79,173
92,879
136,250
136,250
Interfund Revenue
3,539,150
3,793,118
5,298,457
5,370,137
Miscellaneous Revenue
11,400
14,309
1,800
1,800
Total Sources
$
4,043,731
$
3,900,306
$
5,436,507
$
5,508,187
Requirements
Salaries and Benefits
$
4,059,278
$
4,160,968
$
5,276,606
$
5,287,020
Services and Supplies
268,882
112,006
390,325
389,401
Other Charges
261,767
313,269
379,310
444,846
Other Financing Uses
99,349
98,450
94,502
94,458
Intrafund Transfers
(525,991)
(664,808)
(584,236)
(587,216)
Total Expenditures and Appropriations
$
4,163,285
$
4,019,885
$
5,556,507
$
5,628,509
Net Costs
$
119,554
$
119,579
$
120,000
$
120,322
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4600B - Engineering Services
Function:
General
Activity:
Other General
D-117
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4600B - Engineering Services
Function:
General
Activity:
Other General
D-118
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Intergovernmental Revenues
7,807
43,709
0
0
Charges for Services
2,625,292
1,047,534
2,922,000
2,685,000
Total Sources
$
2,633,099
$
1,091,243
$
2,922,000
$
2,685,000
Requirements
Services and Supplies
2,625,528
1,047,240
2,922,000
2,685,000
Other Charges
787,500
112,500
250,000
250,000
Total Expenditures and Appropriations
$
3,413,028
$
1,159,740
$
3,172,000
$
2,935,000
Net Costs
$
779,929
$
68,497
$
250,000
$
250,000
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4660B - Enhanced Flood Control Program
Function:
General
Activity:
Other Protection
D-119
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Use of Money and Property
$
895,063
$
804,879
$
773,440
$
776,243
Intergovernmental Revenues
932,850
2,566,403
1,344,854
1,633,694
Charges for Services
428,041
480,043
490,423
495,814
Interfund Revenue
10,941,117
12,563,346
14,331,301
14,760,099
Miscellaneous Revenue
163,699
144,720
220,136
220,136
Other Financing Sources
0
0
184,639
184,639
Total Sources
$
13,360,770
$
16,559,389
$
17,344,793
$
18,070,625
Requirements
Salaries and Benefits
$
16,526,882
$
17,074,270
$
20,416,841
$
21,076,577
Services and Supplies
17,977,479
21,189,065
21,894,642
22,391,228
Other Charges
4,091,732
5,001,655
5,632,027
5,640,865
Fixed Assets
52,454
0
130,005
130,005
Other Financing Uses
1,179,201
432,766
316,952
317,912
Intrafund Transfers
(26,225,738)
(27,079,805)
(30,454,081)
(30,889,475)
Total Expenditures and Appropriations
$
13,602,010
$
16,617,950
$
17,936,386
$
18,667,112
Net Costs
$
241,240
$
58,560
$
591,593
$
596,487
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4730B - Facilities Services
Function:
General
Activity:
Other General
D-120
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4730B - Facilities Services
Function:
General
Activity:
Other General
D-121
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Interfund Revenue
$
304,311
$
299,930
$
303,029
$
303,970
Total Sources
$
304,311
$
299,930
$
303,029
$
303,970
Requirements
Salaries and Benefits
$
295,446
$
286,448
$
281,711
$
282,340
Services and Supplies
3,899
7,390
13,997
14,093
Other Charges
4,965
6,092
7,321
7,537
Total Expenditures and Appropriations
$
304,311
$
299,930
$
303,029
$
303,970
Net Costs
$
0
$
0
$
0
$
0
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4760B - Vehicle and Equipment Services
Function:
General
Activity:
Other General
D-122
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Net Costs
$
0
$
0
$
0
$
0
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4820B - Waste Management
Function:
Health and Sanitation
Activity:
Other Protection
D-123
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Licenses, Permits and Franchises
$
669,092
$
692,065
$
580,000
$
580,000
Use of Money and Property
3,580
6,177
0
0
Charges for Services
201,575
262,241
662,976
662,976
Interfund Revenue
2,254,204
2,372,225
3,435,201
3,438,312
Miscellaneous Revenue
63,246
36,192
110,000
110,000
Total Sources
$
3,191,696
$
3,368,900
$
4,788,177
$
4,791,288
Requirements
Salaries and Benefits
$
2,656,405
$
2,593,784
$
2,921,689
$
2,928,244
Services and Supplies
356,001
328,260
1,390,852
1,392,187
Other Charges
183,211
206,395
1,646,949
1,942,192
Other Financing Uses
123,463
115,627
300,996
300,974
Intrafund Transfers
(435,814)
(293,238)
0
0
Total Expenditures and Appropriations
$
2,883,265
$
2,950,828
$
6,260,486
$
6,563,597
Net Costs
$
(308,431)
$
(418,072)
$
1,472,309
$
1,772,309
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4840B - Utilities
Function:
General
Activity:
Other Protection
D-124
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
4840B - Utilities
Function:
General
Activity:
Other Protection
D-125
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Intergovernmental Revenues
$
1,499,528
$
1,430,000
$
784,605
$
670,952
Charges for Services
2,202,531
2,041,225
1,712,252
1,820,634
Interfund Revenue
2,083,235
2,083,203
2,082,023
2,082,023
Miscellaneous Revenue
32,453
87,933
0
0
Total Sources
$
5,817,748
$
5,642,361
$
4,578,880
$
4,573,609
Requirements
Salaries and Benefits
$
6,137,524
$
6,359,768
$
5,998,287
$
6,010,881
Services and Supplies
1,873,038
1,548,923
1,028,892
1,030,689
Other Charges
355,857
583,723
484,876
465,193
Fixed Assets
0
0
50,000
50,000
Other Financing Uses
191,207
5,522
1,594
1,615
Intrafund Transfers
(2,738,501)
(2,869,657)
(2,981,866)
(2,981,866)
Total Expenditures and Appropriations
$
5,819,125
$
5,628,278
$
4,581,783
$
4,576,512
Net Costs
$
1,377
$
(14,083)
$
2,903
$
2,903
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5500B - Health Administration
Function:
Health and Sanitation
Activity:
Health
D-126
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5500B - Health Administration
Function:
Health and Sanitation
Activity:
Health
D-127
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Intergovernmental Revenues
$
0
$
30,000
$
0
$
0
Charges for Services
2,500,000
2,200,000
2,741,790
2,747,160
Interfund Revenue
673,565
491,300
406,833
406,833
Miscellaneous Revenue
3,159,504
2,785,435
0
0
Total Sources
$
6,333,069
$
5,506,736
$
3,148,623
$
3,153,993
Requirements
Salaries and Benefits
$
4,402,729
$
4,289,822
$
4,488,550
$
4,505,962
Services and Supplies
2,310,872
1,510,960
860,148
862,914
Other Charges
1,894,912
2,192,428
347,304
344,888
Total Expenditures and Appropriations
$
8,608,513
$
7,993,211
$
5,696,002
$
5,713,764
Net Costs
$
2,275,444
$
2,486,475
$
2,547,379
$
2,559,771
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5510B - Health Coverage Unit
Function:
Health and Sanitation
Activity:
Health
D-128
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
16,883
$
2,100,066
$
2,102,711
$
2,102,711
Licenses, Permits and Franchises
939,215
903,575
884,183
884,183
Fines, Forfeitures and Penalties
413
446
473
473
Intergovernmental Revenues
36,078,182
25,405,416
27,274,956
27,274,956
Charges for Services
2,583,586
4,430,601
4,462,707
4,579,153
Interfund Revenue
2,750,194
3,026,618
2,772,299
2,772,299
Miscellaneous Revenue
827,148
209,352
3,657,380
3,657,380
Total Sources
$
43,195,620
$
36,076,073
$
41,154,709
$
41,271,155
Requirements
Salaries and Benefits
$
32,890,375
$
31,144,544
$
37,011,054
$
36,346,635
Services and Supplies
22,186,102
17,215,002
16,756,320
17,076,760
Other Charges
3,080,182
3,938,156
4,878,492
5,028,971
Reclassification of Expenses
0
0
(744,363)
(744,363)
Fixed Assets
827,567
621,592
350,000
851,011
Other Financing Uses
26,928
25,969
76,731
78,141
Intrafund Transfers
(2,380,670)
(1,615,766)
(1,663,560)
(1,663,560)
Total Expenditures and Appropriations
$
56,630,484
$
51,329,497
$
56,664,674
$
56,973,595
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5550B - Public Health, Policy and Planning
Function:
Health and Sanitation
Activity:
Health
D-129
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Requirements
Net Costs
$
13,434,864
$
15,253,424
$
15,509,965
$
15,702,440
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5550B - Public Health, Policy and Planning
Function:
Health and Sanitation
Activity:
Health
D-130
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Intergovernmental Revenues
$
1,878,340
$
0
$
519,336
$
519,336
Interfund Revenue
2,554,573
2,463,071
7,816,013
3,741,272
Miscellaneous Revenue
0
2,500
0
0
Other Financing Sources
0
446,449
0
24,674,491
Total Sources
$
4,432,913
$
2,912,020
$
8,335,349
$
28,935,099
Requirements
Salaries and Benefits
$
4,426,178
$
4,845,338
$
10,409,496
$
31,052,126
Services and Supplies
3,418,692
3,349,682
4,658,030
4,893,808
Other Charges
328,004
582,169
752,451
746,016
Other Financing Uses
345
322
0
0
Intrafund Transfers
(5,482,431)
(5,302,235)
(4,939,658)
(4,939,658)
Total Expenditures and Appropriations
$
2,690,788
$
3,475,277
$
10,880,319
$
31,752,292
Net Costs
$
(1,742,125)
$
563,256
$
2,544,970
$
2,817,193
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5560B - Health IT
Function:
Health and Sanitation
Activity:
Health
D-131
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5560B - Health IT
Function:
Health and Sanitation
Activity:
Health
D-132
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
80,736
$
75,075
$
85,112
$
85,112
Licenses, Permits and Franchises
32,599
42,821
41,421
41,421
Intergovernmental Revenues
1,567,304
1,351,785
1,340,990
1,340,990
Charges for Services
1,425,041
1,823,633
1,619,023
1,619,023
Interfund Revenue
355,326
267,084
888,006
1,010,828
Miscellaneous Revenue
6,395,903
6,993,369
7,064,169
7,064,169
Total Sources
$
9,856,909
$
10,553,767
$
11,038,721
$
11,161,543
Requirements
Salaries and Benefits
$
2,276,542
$
2,339,251
$
2,771,859
$
2,776,342
Services and Supplies
7,298,128
7,779,394
7,923,823
8,046,011
Other Charges
428,094
579,458
487,724
484,913
Intrafund Transfers
0
(598)
0
0
Total Expenditures and Appropriations
$
10,002,765
$
10,697,505
$
11,183,406
$
11,307,266
Net Costs
$
145,856
$
143,738
$
144,685
$
145,723
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5600B - Emergency Medical Services GF
Function:
Health and Sanitation
Activity:
Health
D-133
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5600B - Emergency Medical Services GF
Function:
Health and Sanitation
Activity:
Health
D-134
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Fines, Forfeitures and Penalties
$
1,291,717
$
917,667
$
1,454,999
$
1,454,999
Use of Money and Property
27,173
49,286
28,159
28,159
Miscellaneous Revenue
11,500
12,768
26,469
26,469
Total Sources
$
1,330,390
$
979,722
$
1,509,627
$
1,509,627
Requirements
Services and Supplies
$
2,720,451
$
418,233
$
1,820,902
$
2,806,427
Total Expenditures and Appropriations
$
2,720,451
$
418,233
$
1,820,902
$
2,806,427
Net Costs
$
1,390,061
$
(561,489)
$
311,275
$
1,296,800
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5630B - Emergency Medical Services Fund
Function:
Health and Sanitation
Activity:
Health
D-135
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
1,310,294
$
1,280,697
$
1,350,382
$
1,350,382
Fines, Forfeitures and Penalties
50,314
61,939
57,219
61,939
Use of Money and Property
400,858
780,895
400,858
768,905
Intergovernmental Revenues
17,457,519
25,186,431
29,516,839
34,367,786
Charges for Services
2,720,650
2,222,278
2,786,460
2,618,903
Interfund Revenue
437,521
445,502
422,306
445,337
Miscellaneous Revenue
336,880
286,761
336,880
297,174
Total Sources
$
22,714,035
$
30,264,502
$
34,870,944
$
39,910,426
Requirements
Salaries and Benefits
$
23,533,381
$
23,780,241
$
27,863,714
$
28,021,784
Services and Supplies
4,362,753
4,786,041
5,444,207
4,844,927
Other Charges
7,785,257
9,821,648
15,243,923
20,479,986
Other Financing Uses
12,569
11,727
0
0
Intrafund Transfers
(2,262,156)
(2,163,084)
(2,528,574)
(2,160,807)
Total Expenditures and Appropriations
$
33,431,804
$
36,236,572
$
46,023,270
$
51,185,890
Net Costs
$
10,717,770
$
5,972,071
$
11,152,326
$
11,275,464
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5700B - Aging and Adult Services
Function:
Public Assistance
Activity:
Other Assistance
D-136
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5700B - Aging and Adult Services
Function:
Public Assistance
Activity:
Other Assistance
D-137
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Use of Money and Property
$
41,848
$
10,598
$
46,796
$
46,796
Intergovernmental Revenues
27,135,681
27,137,162
29,510,028
29,721,660
Charges for Services
1,100
0
0
0
Interfund Revenue
4,278,241
4,523,918
4,556,518
4,556,518
Miscellaneous Revenue
401,094
421,343
403,560
403,560
Total Sources
$
31,857,964
$
32,093,021
$
34,516,902
$
34,728,534
Requirements
Salaries and Benefits
$
1,811,138
$
2,015,472
$
2,081,832
$
2,281,832
Services and Supplies
7,202,928
7,435,993
7,683,580
7,687,541
Other Charges
22,436,447
22,822,135
24,751,490
24,759,161
Other Financing Uses
451
421
0
0
Total Expenditures and Appropriations
$
31,450,964
$
32,274,021
$
34,516,902
$
34,728,534
Net Costs
$
(407,000)
$
181,000
$
0
$
0
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5800B - IHSS Public Authority
Function:
Public Assistance
Activity:
Other Assistance
D-138
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5800B - IHSS Public Authority
Function:
Public Assistance
Activity:
Other Assistance
D-139
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Miscellaneous Revenue
5,612,056
5,612,056
5,612,056
5,612,056
Total Sources
$
5,612,056
$
5,612,056
$
5,612,056
$
5,612,056
Requirements
Services and Supplies
$
43,890
$
43,890
$
43,890
$
43,890
Other Financing Uses
58,096,621
65,153,152
63,621,621
63,621,621
Total Expenditures and Appropriations
$
58,140,511
$
65,197,042
$
63,665,511
$
63,665,511
Net Costs
$
52,528,455
$
59,584,986
$
58,053,455
$
58,053,455
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5850B - Contributions to Medical Center
Function:
Health and Sanitation
Activity:
Hospital Care
D-140
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
261,403
$
349,388
$
401,683
$
401,683
Licenses, Permits and Franchises
943,985
1,018,404
1,383,420
1,383,420
Fines, Forfeitures and Penalties
146,688
355,874
339,225
339,225
Intergovernmental Revenues
6,414,131
1,138,001
3,078,396
3,078,396
Charges for Services
10,342,090
18,478,540
15,470,602
15,574,716
Interfund Revenue
40,792
47,337
98,391
98,391
Miscellaneous Revenue
431,866
327,881
552,562
552,562
Total Sources
$
18,580,955
$
21,715,425
$
21,324,279
$
21,428,393
Requirements
Salaries and Benefits
$
14,781,457
$
15,643,906
$
16,951,170
$
16,993,836
Services and Supplies
2,919,647
4,180,938
3,137,858
3,214,298
Other Charges
1,388,234
2,047,911
1,866,317
1,832,940
Fixed Assets
0
5,968
0
0
Other Financing Uses
3,015
3,264
5,388
5,472
Intrafund Transfers
(33,791)
(58,070)
(149,248)
(130,947)
Total Expenditures and Appropriations
$
19,058,562
$
21,823,917
$
21,811,485
$
21,915,599
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5900B - Environmental Health Services
Function:
Health and Sanitation
Activity:
Health
D-141
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Net Costs
$
477,607
$
108,492
$
487,206
$
487,206
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
5900B - Environmental Health Services
Function:
Health and Sanitation
Activity:
Health
D-142
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
5,454,861
$
5,733,958
$
7,204,299
$
7,204,299
Intergovernmental Revenues
101,689,111
119,549,536
168,914,073
173,150,418
Charges for Services
51,681,245
73,251,172
59,275,331
59,275,331
Interfund Revenue
4,213
3,772
0
0
Miscellaneous Revenue
2,207,987
1,630,827
3,535,569
3,535,569
Total Sources
$
161,037,416
$
200,169,264
$
238,929,272
$
243,165,617
Requirements
Salaries and Benefits
$
87,817,845
$
90,452,661
$
102,121,688
$
102,497,610
Services and Supplies
82,308,425
83,023,008
105,206,494
120,359,447
Other Charges
54,725,118
62,407,304
81,747,743
81,924,604
Fixed Assets
0
3,755,500
0
0
Other Financing Uses
309,304
3,120,538
16,430,294
19,431,897
Intrafund Transfers
(1,850,060)
(1,663,367)
(3,130,227)
(3,130,227)
Total Expenditures and Appropriations
$
223,310,632
$
241,095,644
$
302,375,992
$
321,083,331
Net Costs
$
62,273,216
$
40,926,380
$
63,446,720
$
77,917,714
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
6100B - Behavioral Health and Recovery Services
Function:
Health and Sanitation
Activity:
Health
D-143
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
6100B - Behavioral Health and Recovery Services
Function:
Health and Sanitation
Activity:
Health
D-144
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
1,721,019
$
1,772,650
$
1,843,556
$
1,843,556
Intergovernmental Revenues
16,966,954
16,544,540
15,723,697
15,723,697
Charges for Services
1,200,000
1,234,840
4,580,215
3,041,588
Interfund Revenue
34,977
35,741
1,279,454
1,279,454
Miscellaneous Revenue
287,368
217,843
0
0
Total Sources
$
20,210,318
$
19,805,615
$
23,426,922
$
21,888,295
Requirements
Salaries and Benefits
$
30,039,549
$
30,488,639
$
34,460,470
$
33,497,560
Services and Supplies
4,425,176
3,417,745
4,978,431
4,965,713
Other Charges
2,101,246
2,107,188
2,644,868
2,664,948
Fixed Assets
0
161,431
679,678
82,500
Other Financing Uses
3,236
32,566
3,488
1,218,544
Intrafund Transfers
(2,057,120)
(2,034,234)
(2,756,101)
(2,756,101)
Total Expenditures and Appropriations
$
34,512,088
$
34,173,335
$
40,010,834
$
39,673,164
Net Costs
$
14,301,770
$
14,367,720
$
16,583,912
$
17,784,869
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
6240B - Family Health Services
Function:
Health and Sanitation
Activity:
Health
D-145
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
6240B - Family Health Services
Function:
Health and Sanitation
Activity:
Health
D-146
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Intergovernmental Revenues
4,302,224
3,558,618
4,398,282
4,484,206
Charges for Services
2,678
3,526
2,883
2,883
Interfund Revenue
0
1,666
0
0
Miscellaneous Revenue
41,069
174,356
0
0
Total Sources
$
4,345,972
$
3,738,166
$
4,401,165
$
4,487,089
Requirements
Salaries and Benefits
$
20,051,101
$
20,148,241
$
21,021,921
$
21,121,032
Services and Supplies
8,874,341
9,120,171
9,553,288
9,575,011
Other Charges
944,021
1,419,587
1,445,774
1,481,079
Fixed Assets
0
0
28,340
70,840
Intrafund Transfers
(1,010,395)
(397,568)
(398,314)
(398,314)
Total Expenditures and Appropriations
$
28,859,069
$
30,290,431
$
31,651,009
$
31,849,648
Net Costs
$
24,513,097
$
26,552,265
$
27,249,844
$
27,362,559
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
6300B - Correctional Health Services
Function:
Health and Sanitation
Activity:
Health
D-147
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
6300B - Correctional Health Services
Function:
Health and Sanitation
Activity:
Health
D-148
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Requirements
Other Charges
$
3,702,306
$
3,702,306
$
3,702,306
$
3,702,306
Total Expenditures and Appropriations
$
3,702,306
$
3,702,306
$
3,702,306
$
3,702,306
Net Costs
$
3,702,306
$
3,702,306
$
3,702,306
$
3,702,306
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
6900B - IHSS Public Authority GF
Function:
Public Assistance
Activity:
Other Assistance
D-149
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
103,743
$
120,461
$
125,279
$
7,037,267
Intergovernmental Revenues
120,713
122,932
0
1,000,000
Interfund Revenue
5,272
5,410
0
0
Miscellaneous Revenue
306,162
50,102
0
202,208
Total Sources
$
535,890
$
298,906
$
125,279
$
8,239,475
Requirements
Salaries and Benefits
$
15,626,569
$
16,334,433
$
19,931,765
$
20,561,001
Services and Supplies
2,735,604
2,458,551
8,963,050
16,679,580
Other Charges
4,078,365
4,103,490
5,135,287
5,320,639
Reclassification of Expenses
(21,880,272)
(22,867,346)
(31,073,915)
(31,239,750)
Fixed Assets
0
0
250,000
250,000
Other Financing Uses
3,985
8,553
5,728
22,594
Intrafund Transfers
(1,900)
0
0
0
Total Expenditures and Appropriations
$
562,351
$
37,681
$
3,211,915
$
11,594,064
Net Costs
$
26,461
$
(261,225)
$
3,086,636
$
3,354,589
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7010B - Office of Agency Director
Function:
Public Assistance
Activity:
Health
D-150
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7010B - Office of Agency Director
Function:
Public Assistance
Activity:
Health
D-151
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
159,135
$
163,909
$
170,465
$
170,465
Intergovernmental Revenues
67,579,426
75,373,721
76,856,738
77,581,311
Charges for Services
0
866
0
0
Miscellaneous Revenue
159,165
216,427
240,000
240,000
Total Sources
$
67,897,726
$
75,754,922
$
77,267,203
$
77,991,776
Requirements
Salaries and Benefits
$
55,831,625
$
57,080,960
$
64,972,175
$
65,208,303
Services and Supplies
2,828,925
3,899,533
5,845,147
7,287,536
Other Charges
5,152,625
6,233,172
5,952,582
6,000,215
Reclassification of Expenses
14,430,119
15,039,838
19,273,325
19,379,459
Fixed Assets
0
0
125,000
125,000
Other Financing Uses
346,053
980,613
1,655,299
312,092
Total Expenditures and Appropriations
$
78,589,347
$
83,234,116
$
97,823,528
$
98,312,605
Net Costs
$
10,691,621
$
7,479,194
$
20,556,325
$
20,320,829
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7220B - Economic Self-Sufficiency
Function:
Public Assistance
Activity:
Health
D-152
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7220B - Economic Self-Sufficiency
Function:
Public Assistance
Activity:
Health
D-153
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Intergovernmental Revenues
$
10,724,003
$
12,590,746
$
16,691,244
$
16,691,244
Miscellaneous Revenue
43,688
50,495
207,000
207,000
Total Sources
$
10,767,691
$
12,641,241
$
16,898,244
$
16,898,244
Requirements
Services and Supplies
$
101,484
$
649,861
$
165,000
$
165,000
Other Charges
11,459,534
17,132,327
19,139,554
20,993,028
Reclassification of Expenses
1,195,512
1,323,072
2,792,154
2,792,154
Total Expenditures and Appropriations
$
12,756,530
$
19,105,260
$
22,096,708
$
23,950,182
Net Costs
$
1,988,839
$
6,464,019
$
5,198,464
$
7,051,938
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7240B - Aid Payments
Function:
Public Assistance
Activity:
Health
D-154
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Intergovernmental Revenues
$
12,962,893
$
14,130,098
$
22,111,745
$
22,369,872
Miscellaneous Revenue
177,292
8,016
0
0
Total Sources
$
13,140,186
$
14,138,115
$
22,111,745
$
22,369,872
Requirements
Salaries and Benefits
$
6,571,980
$
6,698,622
$
7,952,460
$
8,106,486
Services and Supplies
1,826,258
2,222,747
4,224,940
4,229,797
Other Charges
4,806,109
4,861,199
8,306,777
8,316,497
Reclassification of Expenses
3,602,284
3,534,464
4,287,898
4,502,352
Other Financing Uses
89,075
56,217
51,749
52,590
Total Expenditures and Appropriations
$
16,895,706
$
17,373,248
$
24,823,824
$
25,207,722
Net Costs
$
3,755,520
$
3,235,133
$
2,712,079
$
2,837,850
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7320B - Employment Services
Function:
Public Assistance
Activity:
Health
D-155
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Intergovernmental Revenues
840,179
660,002
780,000
780,000
Charges for Services
2,074,085
1,972,872
1,787,000
1,787,000
Interfund Revenue
221
1,816
1,000
1,000
Miscellaneous Revenue
210,404
99,367
180,000
180,000
Total Sources
$
3,124,889
$
2,734,056
$
2,748,000
$
2,748,000
Requirements
Salaries and Benefits
$
4,528,158
$
4,479,273
$
5,899,352
$
6,116,466
Services and Supplies
3,755,751
3,721,307
3,515,247
5,418,231
Other Charges
1,213,310
1,291,202
1,290,434
1,311,024
Reclassification of Expenses
(3,184,692)
(3,043,665)
(3,211,393)
(3,409,263)
Fixed Assets
11,740
83,528
245,000
245,000
Other Financing Uses
232,152
128,816
2,300,000
401,454
Intrafund Transfers
(1,259,356)
(1,289,963)
(1,560,000)
(1,560,000)
Total Expenditures and Appropriations
$
5,297,063
$
5,370,497
$
8,478,640
$
8,522,912
Net Costs
$
2,172,174
$
2,636,441
$
5,730,640
$
5,774,912
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7330B - Vocational Rehab Services
Function:
Public Assistance
Activity:
Health
D-156
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7330B - Vocational Rehab Services
Function:
Public Assistance
Activity:
Health
D-157
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
2,688,319
$
3,112,873
$
3,173,620
$
2,986,013
Intergovernmental Revenues
41,099,925
42,898,559
63,142,559
63,090,855
Interfund Revenue
290,262
0
0
0
Miscellaneous Revenue
519,117
783,028
524,841
524,841
Total Sources
$
44,597,623
$
46,794,460
$
66,841,020
$
66,601,709
Requirements
Salaries and Benefits
$
32,332,807
$
32,125,721
$
38,269,438
$
38,259,322
Services and Supplies
10,344,958
10,507,494
21,333,382
21,619,846
Other Charges
17,569,978
17,868,288
21,622,259
21,665,349
Reclassification of Expenses
6,058,797
6,283,868
8,438,360
8,481,477
Fixed Assets
0
31,814
150,000
150,000
Other Financing Uses
754,584
1,403,654
1,089,709
640,776
Intrafund Transfers
(849,890)
(701,451)
(864,606)
(864,606)
Total Expenditures and Appropriations
$
66,211,233
$
67,519,388
$
90,038,542
$
89,952,164
Net Costs
$
21,613,610
$
20,724,928
$
23,197,522
$
23,350,455
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7420B - Children and Family Services
Function:
Public Assistance
Activity:
Health
D-158
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7420B - Children and Family Services
Function:
Public Assistance
Activity:
Health
D-159
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
7,739,151
$
10,083,729
$
14,385,386
$
14,672,993
Intergovernmental Revenues
4,016,872
2,612,322
5,036,762
5,036,762
Miscellaneous Revenue
1,715,818
45,820
0
0
Total Sources
$
13,471,841
$
12,741,871
$
19,422,148
$
19,709,755
Requirements
Salaries and Benefits
$
1,707,785
$
2,238,124
$
3,028,609
$
3,033,072
Services and Supplies
16,264,369
21,274,708
26,117,727
34,407,424
Other Charges
1,655,042
1,557,948
2,303,871
2,091,856
Reclassification of Expenses
726,192
731,469
611,723
611,723
Other Financing Uses
286,973
99,333
179,747
161,397
Intrafund Transfers
(107,000)
(955,051)
(1,019,500)
(7,019,500)
Total Expenditures and Appropriations
$
20,533,362
$
24,946,531
$
31,222,177
$
33,285,972
Net Costs
$
7,061,521
$
12,204,660
$
11,800,029
$
13,576,217
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7510B - Homeless and Safety Net Services
Function:
Public Assistance
Activity:
Health
D-160
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7510B - Homeless and Safety Net Services
Function:
Public Assistance
Activity:
Health
D-161
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
293,156
$
338,597
$
478,170
$
452,801
Intergovernmental Revenues
211,752
277,320
268,207
268,207
Miscellaneous Revenue
125,713
154,105
138,500
138,500
Total Sources
$
630,620
$
770,022
$
884,877
$
859,508
Requirements
Salaries and Benefits
$
1,902,647
$
1,963,985
$
2,110,073
$
2,000,312
Services and Supplies
601,671
647,921
918,642
900,547
Other Charges
379,211
423,701
506,560
515,317
Reclassification of Expenses
(947,940)
(1,001,699)
(1,118,152)
(1,118,152)
Other Financing Uses
147
146
211
1,207
Intrafund Transfers
(106,000)
(104,639)
(106,000)
(106,000)
Total Expenditures and Appropriations
$
1,829,736
$
1,929,414
$
2,311,334
$
2,193,231
Net Costs
$
1,199,115
$
1,159,392
$
1,426,457
$
1,333,723
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7520B - Community Capacity
Function:
Public Assistance
Activity:
Health
D-162
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7520B - Community Capacity
Function:
Public Assistance
Activity:
Health
D-163
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
11,429,776
$
8,844,149
$
28,880,740
$
103,760,733
Intergovernmental Revenues
15,959,890
14,271,172
11,334,291
55,473,295
Charges for Services
241,962
1,305,332
155,000
155,000
Interfund Revenue
3,339,762
2,268,895
2,494,540
2,514,839
Miscellaneous Revenue
114,632
1,362,602
1,088,575
1,088,575
Total Sources
$
31,086,021
$
28,052,150
$
43,953,146
$
162,992,442
Requirements
Salaries and Benefits
$
3,793,107
$
3,949,780
$
5,409,217
$
5,425,132
Services and Supplies
475,052
706,452
676,045
686,461
Other Charges
26,817,863
31,944,486
43,567,884
166,880,849
Other Financing Uses
0
968,050
0
0
Intrafund Transfers
0
(9,516,617)
(5,700,000)
(10,000,000)
Total Expenditures and Appropriations
$
31,086,022
$
28,052,150
$
43,953,146
$
162,992,442
Net Costs
$
1
$
0
$
0
$
0
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7900B - Department of Housing
Function:
Public Assistance
Activity:
Other Assistance
D-164
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
7900B - Department of Housing
Function:
Public Assistance
Activity:
Other Assistance
D-165
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
878,240,130
$
935,682,300
$
775,414,015
$
794,353,259
Licenses, Permits and Franchises
675,805
848,814
617,031
617,031
Fines, Forfeitures and Penalties
692,680
417,041
0
0
Use of Money and Property
18,523,575
46,508,803
18,950,012
23,876,263
Intergovernmental Revenues
50,182,989
75,264,962
135,945,597
84,832,781
Charges for Services
2,667,920
445,035
1,908,438
1,908,438
Interfund Revenue
7,604,836
6,431,575
5,281,424
5,281,424
Miscellaneous Revenue
6,465,737
6,049,398
231,843
231,843
Other Financing Sources
21,347,462
0
0
0
Total Sources
$
986,401,132
$
1,071,647,928
$
938,348,360
$
911,101,039
Requirements
Salaries and Benefits
$
15,117,644
$
10,150,410
$
10,740,000
$
10,740,000
Services and Supplies
49,047,503
56,342,004
162,270,667
149,254,253
Other Charges
25,004,986
35,908,181
130,605,387
85,726,893
Fixed Assets
32,169,690
1,945,899
65,738,213
71,738,213
Other Financing Uses
56,898,658
94,983,301
275,207,593
685,922,911
Intrafund Transfers
(57,744)
(83,142)
(484,045)
(484,045)
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
8000B - Non-Departmental Services
Function:
General
Activity:
Legislation and Administration
D-166
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Requirements
Total Expenditures and Appropriations
$
178,180,738
$
199,246,653
$
644,077,815
$
1,002,898,225
Net Costs
$
(808,220,395)
$
(872,401,275)
$
(294,270,545)
$
91,797,186
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
8000B - Non-Departmental Services
Function:
General
Activity:
Legislation and Administration
D-167
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Use of Money and Property
$
1,156,748
$
1,978,668
$
1,000,000
$
1,000,000
Total Sources
$
1,156,748
$
1,978,668
$
1,000,000
$
1,000,000
Requirements
Other Financing Uses
45,000,000
0
44,011,201
45,989,870
Total Expenditures and Appropriations
$
45,000,000
$
0
$
44,011,201
$
45,989,870
Net Costs
$
43,843,252
$
(1,978,668)
$
43,011,201
$
44,989,870
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
8200B - County One-Time Expense Fund
Function:
Capital Projects
Activity:
Capital Projects
D-168
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Fines, Forfeitures and Penalties
$
17
$
0
$
0
$
0
Use of Money and Property
(7,154)
(6,610)
0
0
Charges for Services
756,382
630,888
900,000
625,000
Interfund Revenue
964,787
488,905
464,422
739,422
Total Sources
$
1,714,032
$
1,113,182
$
1,364,422
$
1,364,422
Requirements
Other Financing Uses
1,162,932
1,163,053
1,364,422
1,314,551
Total Expenditures and Appropriations
$
1,162,932
$
1,163,053
$
1,364,422
$
1,314,551
Net Costs
$
(551,100)
$
49,871
$
0
$
(49,871)
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
8300B - Courthouse Construction Fund
Function:
Capital Projects
Activity:
Capital Projects
D-169
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Use of Money and Property
$
22,950
$
68,461
$
18,000
$
18,000
Charges for Services
756,498
603,179
750,000
750,000
Total Sources
$
779,448
$
671,640
$
768,000
$
768,000
Requirements
Services and Supplies
$
0
$
(27,724)
$
0
$
0
Other Charges
0
0
768,000
768,000
Total Expenditures and Appropriations
$
0
$
(27,724)
$
768,000
$
768,000
Net Costs
$
(779,448)
$
(699,364)
$
0
$
0
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
8400B - Criminal Justice Construction Fund
Function:
Capital Projects
Activity:
Capital Projects
D-170
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Use of Money and Property
$
0
$
548,562
$
0
$
0
Intergovernmental Revenues
0
7,000,000
0
0
Charges for Services
0
28,591,582
0
0
Interfund Revenue
0
0
59,144,149
59,144,149
Miscellaneous Revenue
0
5,483,033
0
0
Other Financing Sources
0
22,000,000
0
0
Total Sources
$
0
$
63,623,177
$
59,144,149
$
59,144,149
Requirements
Salaries and Benefits
$
0
$
143,304
$
21,033,830
$
0
Services and Supplies
0
2,530,014
43,690,013
9,288,869
Other Charges
0
12,629
0
130,000
Fixed Assets
0
49,231
0
35,237,261
Other Financing Uses
0
446,449
0
20,634,873
Total Expenditures and Appropriations
$
0
$
3,181,626
$
64,723,843
$
65,291,003
Net Costs
$
0
$
(60,441,551)
$
5,579,694
$
6,146,854
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
8420B - Electronic Health Record
Function:
Capital Projects
Activity:
Health
D-171
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
8420B - Electronic Health Record
Function:
Capital Projects
Activity:
Health
D-172
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
375,399
$
0
$
0
$
0
Use of Money and Property
47,157
1,132,518
0
0
Other Financing Sources
66,296,655
60,000,000
60,000,000
74,032,881
Total Sources
$
66,719,211
$
61,132,518
$
60,000,000
$
74,032,881
Requirements
Services and Supplies
$
13,700
$
60,018
$
0
$
500,000
Fixed Assets
66,374,255
36,396,567
60,000,000
97,071,847
Other Financing Uses
0
2,960
0
5,179,676
Total Expenditures and Appropriations
$
66,387,955
$
36,459,545
$
60,000,000
$
102,751,523
Net Costs
$
(331,255)
$
(24,672,973)
$
0
$
28,718,642
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
8450B - Other Capital Construction Fund
Function:
Capital Projects
Activity:
Capital Projects
D-173
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
332,780
$
22,170
$
25,900,000
$
32,798,791
Use of Money and Property
1,082
40,283
0
0
Intergovernmental Revenues
9,923,375
32,559,168
3,071,802
12,834,719
Miscellaneous Revenue
51,274
15,056
0
0
Other Financing Sources
7,031,157
8,566,390
7,578,760
10,867,590
Total Sources
$
17,339,669
$
41,203,067
$
36,550,562
$
56,501,100
Requirements
Services and Supplies
$
1,145,500
$
2,026,854
$
1,200,000
$
9,427,084
Fixed Assets
23,907,186
36,823,464
37,944,006
60,572,309
Other Financing Uses
347,242
190,759
275,000
584,728
Total Expenditures and Appropriations
$
25,399,928
$
39,041,077
$
39,419,006
$
70,584,121
Net Costs
$
8,060,259
$
(2,161,990)
$
2,868,444
$
14,083,021
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
8470B - Major Capital Construction
Function:
Capital Projects
Activity:
Capital Projects
D-174
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Taxes
$
671,032
$
2,522,169
$
5,881,641
$
7,041,035
Use of Money and Property
81,233
254,924
0
0
Charges for Services
360,674
(104,760)
0
0
Interfund Revenue
364,161
3,375
0
0
Miscellaneous Revenue
0
0
0
0
Other Financing Sources
25,153,677
27,682,900
103,554,464
110,471,601
Total Sources
$
26,630,776
$
30,358,608
$
109,436,105
$
117,512,636
Requirements
Services and Supplies
$
8,996,505
$
13,250,015
$
7,039,242
$
7,361,606
Other Charges
1,946,073
1
365,566
365,571
Fixed Assets
13,073,340
12,250,416
105,758,107
113,730,690
Total Expenditures and Appropriations
$
24,015,918
$
25,500,431
$
113,162,915
$
121,457,867
Net Costs
$
(2,614,859)
$
(4,858,177)
$
3,726,810
$
3,945,231
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
8500B - Capital Projects
Function:
Capital Projects
Activity:
Capital Projects
D-175
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
8500B - Capital Projects
Function:
Capital Projects
Activity:
Capital Projects
D-176
Function, Activity, Budget Unit
2021-22
Actual
2022-23
2023-24
Recommended
2023-24
Adopted by the
Board of Supervisors
Actual X
Estimated
1
2
3
4
5
Sources
Use of Money and Property
$
204,990
$
480,733
$
0
$
0
Other Financing Sources
39,627,683
40,923,520
45,989,232
45,521,807
Total Sources
$
39,832,673
$
41,404,254
$
45,989,232
$
45,521,807
Requirements
Other Charges
39,251,988
40,553,361
45,624,741
45,075,401
Other Financing Uses
126,753
391,120
9,295,443
9,481,311
Total Expenditures and Appropriations
$
39,378,740
$
40,944,481
$
54,920,184
$
54,556,712
Net Costs
$
(453,932)
$
(459,772)
$
8,930,952
$
9,034,905
State Controller Schedules
San Mateo County
Schedule 9
County Budget Act
Financing Sources and Uses by Budget Unit by Object
January 2010 Edition, revision #1
Governmental Funds
Fiscal Year 2023-24
Budget Unit:
8900B - Debt Service Fund
Function:
Debt Service
Activity:
Debt Service Fund
D-177
State Controller Schedules Schedule 10
County Budget Act
January 2010 Edition, revision #1
Fund Title Fleet Maintenance Fund
Service Activity
Fleet Maintenance
Operating Detail
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
12345
Charges for Services 68,863$ 54,403$ 54,517$ 54,517$
Interfund Revenue 7,202,256 7,701,427 7,924,216 7,924,216
Miscellaneous Revenue 164,916 459,615 234,000 234,000
Total Operating Revenues 7,436,035$ 8,215,445$ 8,212,733$ 8,212,733$
Salaries and Employee Benefits 1,719,957$ 1,570,206$ 2,090,758$ 2,099,328$
Services and Supplies 2,229,184 2,173,170 2,635,604 2,635,302
Other Charges 743,357 758,795 884,649 882,338
Capital Assets - - 3,978,500 5,938,349
Depreciation 2,937,163 2,871,006 - -
Total Operating Expenses 7,629,661$ 7,373,177$ 9,589,511$ 11,555,317$
Operating Income (Loss) (193,626)$ 842,268$ (1,376,778)$ (3,342,584)$
Interest/Investment Income and/or Gain
157,905$ 406,336$ 345,000$ 345,000$
General Reserves - - - -
Total Non-Operating Revenues (Expenses) 157,905$ 406,336$ 345,000$ 345,000$
Income Before Capital Contributions and Transfers (35,721)$ 1,248,604$ (1,031,778)$ (2,997,584)$
Transfers-In/(Out) 601,831 84,233 (11,345) (11,520)
Change in Net Assets 566,110$ 1,332,837$ (1,043,123)$ (3,009,104)$
Net Assets - Beginning Balance 28,240,779 28,719,165 30,126,102 30,126,102
Prior Years Audit Adjustment
(87,724) 74,100 - -
Net Assets - Beginning of year, as restated
28,153,055 28,793,265 30,126,102 30,126,102
Net Assets - Ending Balance 28,719,165$ 30,126,102$ 29,082,979$ 27,116,998$
Memo:
Capital Assets - Equipment 1,969,894$ 1,580,844$ 3,978,500$ 5,938,349$
Capital Assets - Construction in Progress - - - -
Capital Assets - Structures and Improvements - - - -
Total Capital Assets 1,969,894$ 1,580,844$ 3,978,500$ 5,938,349$
Operating Revenues
Operating Expenses
Non-Operating Revenues (Expenses)
County of San Mateo
Operation of Internal Service Fund
Fiscal Year 2023-24
D-178
State Controller Schedules Schedule 10
County Budget Act
January 2010 Edition, revision #1
Fund Title
Tower Road Construction Fund
Service Activity
Maint., Repair & Renovation
Operating Detail
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
12345
Charges for Services 66,094$ 62,434$ 85,028$ 85,028$
Interfund Revenue 1,413,780 1,920,039 2,610,573 2,609,844
Miscellaneous Revenue 41,237 2,129 - -
Total Operating Revenues 1,521,111$ 1,984,602$ 2,695,601$ 2,694,872$
Salaries and Employee Benefits 1,683,602$ 1,422,731$ 1,998,265$ 2,003,844$
Services and Supplies 170,564 341,538 326,972 326,955
Other Charges 163,542 221,551 356,776 350,271
Total Operating Expenses 2,017,708$ 1,985,820$ 2,682,013$ 2,681,070$
Operating Income (Loss) (496,597)$ (1,218)$ 13,588$ 13,802$
Interest/Investment (Expense) and/or (Loss) (3,645) (6,534) - -
Total Non-Operating Revenues (Expenses) (3,645)$ (6,534)$ -$ -$
Income Before Capital Contributions and Transfers (500,242)$ (7,752)$ 13,588$ 13,802$
Transfers-In/(Out) 388,962 7,067 (13,588) (13,802)
Change in Net Assets (111,280)$ (685)$ -$ -$
Net Assets - Beginning Balance (633,697) (744,977) (745,662) (745,662)
Prior Years Audit Adjustment
- - -
Net Assets - Beginning of year, as restated
(633,697) (744,977) (745,662) (745,662)
Net Assets - Ending Balance (744,977)$ (745,662)$ (745,662)$ (745,662)$
County of San Mateo
Operation of Internal Service Fund
Fiscal Year 2023-24
Operating Revenues
Operating Expenses
Non-Operating Revenues (Expenses)
D-179
State Controller Schedules Schedule 11
County Budget Act
January 2010 Edition, revision #1
Fund Title
Coyote Point Marina
Service Activity
Recreation
Operating Detail
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
12345
Use of Money and Property -$ -$ -$ -$
Charges for Services 1,595,817 1,491,805 1,630,460 1,630,460
Miscellaneous Revenue 10,961 5,870 - -
Total Operating Revenues 1,606,778$ 1,497,675$ 1,630,460$ 1,630,460$
Operating Expenses
Salaries and Employee Benefits 579,555$ 554,502$ 724,918$ 725,651$
Services and Supplies 589,618 281,348 496,126 483,379
Other Charges 303,466 336,103 319,416 331,430
Capital Assets - - - -
Depreciation 313,703 313,703 - -
Total Operating Expenses 1,786,342$ 1,485,656$ 1,540,460$ 1,540,460$
Operating Income (Loss) (179,564)$ 12,019$ 90,000$ 90,000$
Non-Operating Revenues (Expenses)
State/Federal Grants 41,985$ -$ -$ -$
Interest/Investment Income and/or Gain 21,470 26,919 10,000 10,000
Gain or Loss on Sale of Capital Assets - - - -
General Reserves - - - -
Total Non-Operating Revenues (Expenses) 63,455$ 26,919$ 10,000$ 10,000$
Income Before Capital Contributions and Transfers (116,109)$ 38,938$ 100,000$ 100,000$
Capital Contributions - Grant, extraordinary items, etc. -$ -$ -$ -$
Transfers-In/(Out) (619) (1,900,542) (100,000) (100,000)
Change in Net Assets (116,728)$
(1,861,
604)$ -$ -$
Net Assets - Beginning Balance 8,579,368 8,534,273 6,747,794 6,747,794
Prior Years Audit Adjustment
71,633 75,125 - -
Net Assets - Beginning of year, as restated
8,651,001 8,609,398 6,747,794 6,747,794
Net Assets - Ending Balance 8,534,273$ 6,747,794$ 6,747,794$ 6,747,794$
Memo:
Capital Assets - Structures and Improvements -$ -$ -$ -$
Capital Assets - Construction in Progress - - - -
Capital Assets - Software - - - -
Total Capital Assets -$ -$ -$ -$
County of San Mateo
Operation of Enterprise Fund
Fiscal Year 2023-24
Operating Revenues
D-180
State Controller Schedules Schedule 11
County Budget Act
January 2010 Edition, revision #1
Fund Title Airport Fund
Service Activity
Airport
Operating Detail
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
12345
Taxes
224,869$ 239,928$ 239,931$ 239,931$
License Permit & Franchise
15,700 15,500 15,500 15,500
Fines, Forfeitures & Franchises
2,321 11,742 15,000 15,000
Use of Money and Property 5,133,517 4,276,344 3,837,426 3,980,749
Charges for Services 22,281 14,386 26,000 26,000
Interfund Revenue 77,655 79,784 - -
Miscellaneous Revenue 36,011 73,978 40,000 40,000
Total Operating Revenues 5,512,354$ 4,711,662$ 4,173,857$ 4,317,180$
Operating Expenses
Salaries and Employee Benefits 1,823,828$ 1,582,673$ 2,004,668$ 2,292,787$
Services and Supplies 1,799,352 2,523,471 2,155,985 2,914,619
Other Charges 542,418 431,543 294,801 327,720
Capital Assets - - 12,745,600 12,074,481
Depreciation 654,845 663,055 - -
Total Operating Expenses 4,820,443$ 5,200,742$ 17,201,054$ 17,609,607$
Operating Income (Loss) 691,911$ (489,080)$ (13,027,197)$ (13,292,427)$
Non-Operating Revenues (Expenses)
State/Federal Grants 105,000$ 145,182$ 11,115,000$ 11,115,000$
Interest/Investment Income and/or Gain 55,389 145,784 26,000 26,000
Total Non-Operating Revenues (Expenses) 160,389$ 290,966$ 11,141,000$ 11,141,000$
Income Before Capital Contributions and Transfers 852,300$ (198,114)$ (1,886,197)$ (2,151,427)$
Transfers-In/(Out) - - - -
Change in Net Assets 852,300$ (198,114)$ (1,886,197)$ (2,151,427)$
N
et Assets - Beginning B
alance 35,258,071 36,110,315 35,912,201 35,912,201
Prior Years Audit Adjustment
(56) - - -
Net Assets - Beginning of year, as restated
35,258,015 36,110,315 35,912,201 35,912,201
Net Assets - Ending Balance 36,110,315$ 35,912,201$ 34,026,004$ 33,760,774
Memo:
Fixed Assets - Structure/Improv
Capital Assets - Construction in Progress 199,991$ 51,448$ 12,745,600$ 12,074,481$
Fixed Assets - Software
Capital Assets - Equipment - - - -
Total Capital Assets 199,991$ 51,448$ 12,745,600$ 12,074,481$
County of San Mateo
Operation of Enterprise Fund
Fiscal Year 2023-24
Operating Revenues
D-181
State Controller Schedules Schedule 11
County Budget Act
January 2010 Edition, revision #1
Fund Title
San Mateo Medical Cente
r
Service Activit
y
Hospital Care
Operating Detail
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
12345
Taxes
3,622,946$ 1,716,233$ 1,822,430$ 1,822,430$
Use of Money and Property - - - -
Charges for Services 182,722,225 186,423,552 248,494,841 248,494,841
Interfund Revenue 1,552,571 1,317,680 879,099 879,099
Miscellaneous Revenue 4,549,588 6,316,666 6,762,032 6,762,032
Total Operating Revenues 192,447,330$ 195,774,131$ 257,958,402$ 257,958,402$
Operating Expenses
Salaries and Employee Benefits 206,507,075$ 215,673,863$ 236,413,053$ 236,968,555$
Services and Supplies 165,576,890 167,955,579 181,603,666 181,928,105
Other Charges 27,922,435 33,114,235 37,341,490 42,431,611
Capital Assets 10,675 - 4,000,000 4,000,000
Depreciation 3,146,220 3,435,205 3,966,807 3,966,807
Total Operating Expenses 403,163,295$ 420,178,882$ 463,325,016$ 469,295,078$
Operating Income (Loss) (210,715,965)$ (224,404,751)$ (205,366,614)$ (211,336,676)$
Non-Operating Revenues (Expenses)
State./Federal Grants 193,449,248$ 172,431,512$ 153,269,085$ 159,274,290$
Interest/Investment Income and/or Gain
796,083 6,428 3,000 3,000
Total Non-Operating Revenues (Expenses) 194,245,331$ 172,437,940$ 153,272,085$ 159,277,290$
Income Before Capital Contributions and Transfers (16,470,634)$ (51,966,811)$ (52,094,529)$ (52,059,386)$
Transfers-In/(Out) 35,816,468$ 43,715,466$ 52,094,529$ 52,059,386$
Change in Net Assets 19,345,834$ (8,251,345)$ -$ -$
Net Assets - Beginning Balance 42,186,841
62,021,839 63,
681,373 63,681,373
Prior Years Audit Adjustment
489,164 9,910,879 - -
Net Assets - Beginning of year, as restated
42,676,005 71,932,718 63,681,373 63,681,373
Net Assets - Ending Balance 62,021,839$ 63,681,373$ 63,681,373$ 63,681,373$
Memo:
Capital Assets - Structures and Improvements 2,000,000$ 2,000,000$
Capital Assets - Construction in Progress 7,085,847 6,205,067 - -
Capital Assets - Software 1,500,000 1,500,000
Capital Assets - Equipment 500,000 500,000
Total Capital Assets 7,085,847$ 6,205,067$ 4,000,000$ 4,000,000$
County of San Mateo
Operation of Enterprise Fund
Fiscal Year 2023-24
Operating Revenues
D-182
State Controller Schedules Schedule 12
County Budget Ac
t
January 2010 Edition, revision #1
Fund Balance
Available
June 30, 2023
Decreases to
Obligated Fund Balances
Additional
Financing Sources
Total
Financing Sources
Financing Uses
Increases to
Obligated Fund Balances
Total
Financing Uses
1
2 3 45678
County Service Area
County Service Area No. 1 10,250,069$ -$ 4,466,369$ 14,716,438$ 6,607,520$ 8,108,918$ 14,716,438$
County Service Area No. 6 1,343,486 - 100,922 1,444,408 1,444,408 - 1,444,408
County Service Area No. 7 28,696 - 148,698 177,394 177,394 - 177,394
County Service Area No. 8 6,646,110 - 3,361,356 10,007,466 3,602,938 6,404,528 10,007,466
County Service Area No. 11 44,170 - 74,380 118,550 118,550 - 118,550
Los Trancos Maintenance District 1,212,633 - 210,800 1,423,433 514,000 909,433 1,423,433
Total County Service Area 19,525,164$ -$ 8,362,525$ 27,887,689$ 12,464,810$ 15,422,879$ 27,887,689$
Sewer Maintenance
Burlingame Hills Sewer 2,072,882$ -$ 945,213$ 3,018,095$ 2,922,457$ 95,638$ 3,018,095$
Emerlad Lake Heights Sewer 5,382,750 - 3,155,389 8,538,139 8,538,139 - 8,538,139
Fair Oak Sewer Maintenance 16,155,695 - 12,882,668 29,038,363 29,038,363 - 29,038,363
Harbor Ind Sewer Maintenance 933,559 - 166,925 1,100,484 1,100,484 - 1,100,484
Kensington Square Sewer 141,171 - 154,735 295,906 295,906 - 295,906
Oak Knoll Manor Sewer 664,619 - 254,271 918,890 918,890 - 918,890
Edgewood Sewer Maintenance 82,620 - 26,579 109,199 109,199 - 109,199
Sewer District Clearing - - 2,176,689 2,176,689 2,176,689 - 2,176,689
Sewer District Maintenance - - 1,843,223 1,843,223 1,843,223 - 1,843,223
Total Sewer Maintenance 25,433,296$ -$ 21,605,692$ 47,038,988$ 46,943,350$ 95,638$ 47,038,988$
County of San Mateo
Special Districts and Other Agencies Summary
Fiscal Year 2023-24
Total Financing Sources Total Financing Uses
District/Agency Name
D-183
State Controller Schedules Schedule 12
County Budget Ac
t
January 2010 Edition, revision #1
Fund Balance
Available
June 30, 2023
Decreases to
Obligated Fund Balances
Additional
Financing Sources
Total
Financing Sources
Financing Uses
Increases to
Obligated Fund Balances
Total
Financing Uses
1
2 3 45678
County of San Mateo
Special Districts and Other Agencies Summary
Fiscal Year 2023-24
Total Financing Sources Total Financing Uses
District/Agency Name
County Sanitary District
Crystal Springs Sani Dist 5,239,179$ -$ 2,845,127$ 8,084,306$ 7,965,074$ 119,232$ 8,084,306$
Devonshire Co Sani Dist 1,680,979 - 548,537 2,229,516 2,229,516 - 2,229,516
Scenic Heighs Co Sani Dist 168,868 - 139,121 307,989 307,989 - 307,989
Total County Sanitary District 7,089,026$ -$ 3,532,785$ 10,621,811$ 10,502,579$ 119,232$ 10,621,811$
Drainage Maintenance
Baywood Park Drainage Maintenance 1,299$ -$ 12$ 1,311$ 1,311$ -$ 1,311$
Camp-Bel Uni Pk Drainage Maintenance 133,653 - 7,710 141,363 141,363 - 141,363
Encanted Hills Drainage Maintenance 38,279 - 3,327 41,606 41,606 - 41,606
Highlands Drainage Maintenance 42,100 - 1,456 43,556 43,556 - 43,556
Sequioa Drainage Maintenance 120,868 - 4,151 125,019 125,019 - 125,019
Uni Hts Area Drainage Maintenance 604,191 - 37,424 641,615 641,615 - 641,615
Total Drainage Maintenance 940,390$ -$ 54,080$ 994,470$ 994,470$ -$ 994,470$
D-184
State Controller Schedules Schedule 12
County Budget Ac
t
January 2010 Edition, revision #1
Fund Balance
Available
June 30, 2023
Decreases to
Obligated Fund Balances
Additional
Financing Sources
Total
Financing Sources
Financing Uses
Increases to
Obligated Fund Balances
Total
Financing Uses
1
2 3 45678
County of San Mateo
Special Districts and Other Agencies Summary
Fiscal Year 2023-24
Total Financing Sources Total Financing Uses
District/Agency Name
Lighting District
Bel-Aire Lighting Maint 1,499,903$ -$ 94,901$ 1,594,804$ 1,594,804$ -$ 1,594,804$
Belmont Lighting Dist 118,513 - 14,414 132,927 132,927 - 132,927
Colma Lighting Dist 1,937,337 - 157,916 2,095,253 2,095,253 - 2,095,253
Granada Hwy Lighting Dist 1,382,056 - 99,828 1,481,884 1,481,884 - 1,481,884
Emerald Lake Light Dist 7,177,189 - 390,888 7,568,077 7,568,077 - 7,568,077
Enchanted Hills Light Dist 348,674 - 20,112 368,786 368,786 - 368,786
La Honda Lighting Dist 413,919 - 18,137 432,056 432,056 - 432,056
Lighting District Clearing - - 253,091 253,091 253,091 - 253,091
Menlo Park Lighting Dist 6,618,071 - 462,991 7,081,062 7,081,062 - 7,081,062
Montara Lighting District 3,260,757 - 163,382 3,424,139 3,424,139 - 3,424,139
Pescadero Lighting District 383,843 - 16,884 400,727 400,727 - 400,727
Total Lighting District 23,140,262$ -$ 1,692,544$ 24,832,806$ 24,832,806$ -$ 24,832,806$
Landscape District
Highlands Landscape District 227,458$ -$ 15,644$ 243,102$
5,850$ 237,252$ 243,102$
Alameda de las Pulgas Tree Maintenance 122,043
- 8,639 130,682 14,200 116,482 130,682
Total Landscape District 349,501$ -$ 24,283$ 373,784$ 20,050$ 353,734$ 373,784$
Total Special Districts and Other
Agencies
76,477,639$ -$ 35,271,909$ 111,749,548$ 95,758,065$ 15,991,483$ 111,749,548$
D-185
State Controller Schedules Schedule 13
County Budget Act
January 2010 Edition, revision #1
Actual
Estimated
Encumbrances
Nonspendable, Restricted
and Committed
Assigned
1
23 4 56
County Service Area
County Service Area No. 1 10,250,069$ -$ -$ -$ 10,250,069$
County Service Area No. 6 1,343,486 - - - 1,343,486
County Service Area No. 7 28,696 - - - 28,696
County Service Area No. 8 6,646,110 - - - 6,646,110
County Service Area No. 11 2,796,043 - 2,751,873 - 44,170
Los Trancos Maintenance District 1,212,633 - - - 1,212,633
Total County Service Area 22,277,037$ -$ 2,751,873$ -$ 19,525,164$
Sewer Maintenance
Burlingame Hills Sewer 6,836,012$ -$ 4,763,130$ -$ 2,072,882$
Emerald Lake Heights Sewer 10,645,592 - 5,262,842 - 5,382,750
Fair Oak Sewer Maintenance 32,743,408 - 16,587,713 - 16,155,695
Harbor Ind Sewer Maintenance 1,253,366 - 319,807 - 933,559
Kensington Square Sewer 660,857 - 519,686 - 141,171
Oak Knoll Manor Sewer 681,675 - 17,056 - 664,619
Edgewood Sewer Maintenance 82,620 - - - 82,620
Total Sewer Maintenance 52,903,530$ -$ 27,470,234$ -$ 25,433,296$
County Sanitary District
Fund Balance
Available
June 30, 2023
County of San Mateo
Fund Balance - Special Districts and Other Agencies
Fiscal Year 2023-24
District/Agency Name
Total Fund Balance
June 30, 2023
Less: Obligated Fund Balances
D-186
State Controller Schedules Schedule 13
County Budget Act
January 2010 Edition, revision #1
Actual
Estimated
Encumbrances
Nonspendable, Restricted
and Committed
Assigned
1
23 4 56
Fund Balance
Available
June 30, 2023
County of San Mateo
Fund Balance - Special Districts and Other Agencies
Fiscal Year 2023-24
District/Agency Name
Total Fund Balance
June 30, 2023
Less: Obligated Fund Balances
Crystal Springs Sani Dist 10,285,953$ -$ 5,046,774$ -$ 5,239,179$
Devonshire Co Sani Dist 1,975,769 - 294,790 - 1,680,979
Scenic Heighs Co Sani Dist 203,535 - 34,667 - 168,868
Total County Sanitary District 12,465,257$ -$ 5,376,231$ -$ 7,089,026$
Drainage Maintenance
Baywood Park Drainage Maintenance 1,299$ -$ -$ -$ 1,299$
Camp-Bel Uni Pk Drainage Maintenance 133,653 - - - 133,653
Enchanted Hills Drainage Maintenance 38,279 - - - 38,279
Highlands Drainage Maintenance 42,100 - - - 42,100
Sequioa Drainage Maintenance 120,868 - - - 120,868
Uni Hts Area Drainage Maintenance 604,191 - - - 604,191
Total Drainage Maintenance 940,390$ -$ -$ -$ 940,390$
Lighting District
Bel-Aire Lighting Maint 1,499,903$ -$ -$ -$ 1,499,903$
Belmont Lighting Dist 118,513 - - - 118,513
Colma Lighting Dist 2,023,780 - 86,443 - 1,937,337
Granada Hwy Lighting Dist 1,382,056 - - - 1,382,056
Emerald Lake Light Dist 7,177,189 - - - 7,177,189
D-187
State Controller Schedules Schedule 13
County Budget Act
January 2010 Edition, revision #1
Actual
Estimated
Encumbrances
Nonspendable, Restricted
and Committed
Assigned
1
23 4 56
Fund Balance
Available
June 30, 2023
County of San Mateo
Fund Balance - Special Districts and Other Agencies
Fiscal Year 2023-24
District/Agency Name
Total Fund Balance
June 30, 2023
Less: Obligated Fund Balances
Enchanted Hills Light Dist 348,674 - - - 348,674
La Honda Lighting Dist 413,919 - - - 413,919
Menlo Park Lighting Dist 6,981,920 - 363,849 - 6,618,071
Montara Lighting District 3,260,757 - - - 3,260,757
Pescadero Lighting District 383,843 - - - 383,843
Total Lighting District 23,590,554$ -$ 450,292$ -$ 23,140,262$
Landscape District
Highlands Landscape District 227,458$ -$ -$ -$ 227,458$
Alameda de las Pulgas Tree Maintenance 122,043 - - - 122,043
Total Landscape District 349,501$ -$ -$ -$ 349,501$
Total Special Districts and Other Agencies
112,526,269$ -$ 36,048,630$ -$ 76,477,639$
D-188
State Controller Schedules Schedule 14
County Budget Ac
t
January 2010 Edition, revision #1
Recommended
Adopted by the
Board of
Supervisors
Recommended
Adopted by
the Board of
Supervisors
1234567
County Service Area
County Service Area No. 1 -$ -$ -$ 7,832,479$ 8,108,918$ 8,108,918$
County Service Area No. 7 - - - - - -
County Service Area No. 8 - - - 5,333,193 6,404,528 6,404,528
County Service Area No. 11 2,751,873 - - - - 2,751,873
Los Trancos Maintenance District - - - 300,574 909,433 909,433
Total County Service Area 2,751,873$ -$ -$ 13,466,246$ 15,422,879$ 18,174,752$
Sewer Maintenance
Burlingame Hills Sewer 4,763,130$ -$ -$ 95,638$ 95,638$ 4,858,768$
Emerald Lake Heights Sewer 5,262,842 - - - - 5,262,842
Fair Oak Sewer Maintenance 16,587,713 - - - - 16,587,713
Harbor Ind Sewer Maintenance 319,807 - - - - 319,807
Kensington Square Sewer 519,686 519,686
Oak Knoll Manor Sewer 17,056 - - - - 17,056
Total Sewer Maintenance 27,470,234$ -$ -$ 95,638$ 95,638$ 27,565,872$
County Sanitary District
Crystal Springs Sani Dist 5,046,774$ -$ -$ 119,232$ 119,232$ 5,166,006$
Devonshire Co Sani Dist 294,790 - -
- - 294,790
Scenic Heighs Co Sani Dist 34,667
- - - - 34,667
Total County Sanitary District 5,376,231$ -$ -$ 119,232$ 119,232$ 5,495,463$
Total Capital Assets
Lighting District
Colma Lighting Dist 86,443$ -$ -$ -$ -$ 86,443$
Menlo Park Lighting Dist 363,849 - - - - 363,849
Montara Lighting District - - - - - -
Total Lighting District 450,292$ -$ -$ -$ -$ 450,292$
Total Obligated Fund Balances
for the Budget year
Obligated Fund Balances
Increases or New
Obligated Fund Balances
District/Agency Name
Decreases or Cancellations
County of San Mateo
Special Districts and Other Agencies
Fiscal Year 2023-24
Obligated Fund Balances
June 30, 2023
D-189
State Controller Schedules Schedule 14
County Budget Ac
t
January 2010 Edition, revision #1
Recommended
Adopted by the
Board of
Supervisors
Recommended
Adopted by
the Board of
Supervisors
1234567
Total Obligated Fund Balances
for the Budget year
Obligated Fund Balances
Increases or New
Obligated Fund Balances
District/Agency Name
Decreases or Cancellations
County of San Mateo
Special Districts and Other Agencies
Fiscal Year 2023-24
Obligated Fund Balances
June 30, 2023
Landscape District
Highlands Landscape District -$ -$ -$ 228,416$ 237,252$ 237,252$
Alameda de las Pulgas Tree Maintenance - - - 106,522 116,482 116,482
Total Landscape District -$ -$ -$ 334,938$ 353,734$ 353,734$
Total Special Districts and Other Agencies
36,048,630$ -$ -$ 14,016,054$ 15,991,483$ 52,040,113$
D-190
State Controller Schedules Schedule 15
County Budget Act
County Service Area No. 1
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 4,093,024$ 4,371,232$ 4,270,039$ 4,270,039$
Revenue From Use of Money and Property 81,797 205,998 44,872 44,872
Intergovernmental - State 12,499 12,139 12,283 12,283
Charges for Services 92,064 92,064 90,000 90,000
Miscellaneous Revenues 17 - 49,175 49,175
Total Revenues 4,279,401$ 4,681,433$ 4,466,369$ 4,466,369$
Services & Supplies 2,955,855$ 3,099,861$ 5,382,426$ 5,382,402$
Other Charges 85 108 94 118
Capital Assets - Equipment 8,990 87,392 100,000 1,225,000
Other Financing Uses 168,916 - -
Total Expenditures/Appropriations 3,133,846$ 3,187,361$ 5,482,520$ 6,607,520$
Net Cost/(Revenue) (1,145,555)$ (1,494,072)$ 1,016,151$ 2,141,151$
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
X
D-191
State Controller Schedules Schedule 15
County Budget Act
County Service Area No. 6
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 93,371$ 98,896$ 86,678$ 86,678$
Revenue from Use of Money & Property 11,412 27,686 14,000 14,000
Intergovernmental Revenues - State 255 249 244 244
Total Revenues 105,038$ 126,831$ 100,922$ 100,922$
Services & Supplies 25,553$ 26,987$ 138,500$ 138,500$
Appropriation for Contingencies 1,181,629 1,305,908
Total Expenditures/Appropriations 25,553$ 26,987$ 1,320,129$ 1,444,408$
Net Cost/(Revenue) (79,485)$ (99,844)$ 1,219,207$ 1,343,486$
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
Fiscal Year 2023-24
X
D-192
State Controller Schedules Schedule 15
County Budget Act
County Service Area No. 7
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Revenue from Use of Money & Property 169$ 400$ 150$ 150$
Charges for Services 139,736 157,829 148,548 148,548
Interfund Revenue - - - -
Miscellaneous Revenues 150 - - -
Total Revenues 140,055$ 158,229$ 148,698$ 148,698$
Services & Supplies 133,445$ 326,404$ 146,500$ 151,548$
Other Charges 2,012 11,558 11,836 11,836
Capital Assets - Structure & Improvement - (31,044) - -
Capital Assets - Infrastructure Water & Sewer - (169,921) - -
Appropriation for Contingencies - - 14,010 14,010
Total Expenditures/Appropriations 135,457$ 136,997$ 172,346$ 177,394$
Net Cost/(Revenue) (4,598)$ (21,232)$ 23,648$ 28,696$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-193
State Controller Schedules Schedule 15
County Budget Act
County Service Area No. 8
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 1,298,032$ 1,400,840$ 1,332,621$ 1,332,621$
Licenses, Permits and Franchises 159,683 163,181 172,515 172,515
Revenue From Use of Money and Property 54,987 133,518 88,988 88,988
Intergovernmental - State 14,122 14,380 3,753 3,753
Charges for Services 1,727,527 1,728,826 1,763,479 1,763,479
Total Revenues 3,254,351$ 3,440,745$ 3,361,356$ 3,361,356$
Salaries & Benefits 52,284$ 47,644$ 182,301$ 182,301$
Services & Supplies 2,727,025 2,725,641 3,299,264 3,299,264
Other Charges 29,964 24,982 81,912 80,071
Transfers Out 41,302 41,302
Total Expenditures/Appropriations 2,809,273$ 2,798,267$ 3,604,779$ 3,602,938$
Net Cost/(Revenue) (445,078)$ (642,478)$ 243,423$ 241,582$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-194
State Controller Schedules Schedule 15
County Budget Act
County Service Area No. 11
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes -$ -$ -$ -$
Revenue From Use of Money and Property 933$ 1,329$ 700$ 700$
Intergovernmental - State - - - -
Charges for Services 70,927 67,257 73,680 73,680
Miscellaneous Revenues 1,500 - - -
Other Financing Sources - - - -
Total Revenues 73,360$ 68,586$ 74,380$ 74,380$
Services & Supplies 124,493$ 86,246$ 80,380$ 105,380$
Other Charges 71,831 71,946 - -
Capital Assets - Infrastructure Water & Sewer - - - -
Appropriation for Contingencies - - 4,798 13,170
Total Expenditures/Appropriations 196,324$ 158,192$ 85,178$ 118,550$
Net Cost/(Revenue) 122,964$ 89,606$ 10,798$ 44,170$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-195
State Controller Schedules Schedule 15
County Budget Act
Los Trancos Maintenance District
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 372,679$ 392,448$ 205,000$ 205,000$
Revenue From Use of Money and Property 7,761 23,024 5,000 5,000
Intergovernmental - State 789 790 800 800
Miscellaneous Revenues - 54,022 - -
Total Revenues 381,229$ 470,284$ 210,800$ 210,800$
Services & Supplies 49,950$ 235,625$ 505,000$ 505,000$
Other Charges - - 9,000 9,000
Total Expenditures/Appropriations 49,950$ 235,625$ 514,000$ 514,000$
Net Cost/(Revenue) (331,279)$ (234,659)$ 303,200$ 303,200$
Financing Sources and Uses by Budget Unit by Object
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1
X
D-196
State Controller Schedules Schedule 15
County Budget Act
Burlingame Hills Sewer
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 159,671$ 162,006$ 100,254$ 100,254$
Revenue From Use of Money and Property 7,832 30,502 9,000 9,000
Intergovernmental - State 295 289 282 282
Charges for Services 813,328 848,995 835,677 835,677
Interfund Revenue - 465,000 - -
Total Revenues 981,126$ 1,506,792$ 945,213$ 945,213$
Services & Supplies 440,212$ 228,259$ 985,659$ 985,659$
Other Charges 178,689 198,423 130,042 130,042
Capital Assets - Infrastructure Water & Sewer 600,673 - 500,000 800,000
Transfers Out - 7,971 11,192 11,192
Appropriation for Contingencies - - 908,550 995,564
Total Expenditures/Appropriations 1,219,574$ 434,653$ 2,535,443$ 2,922,457$
Net Cost/(Revenue) 238,448$ (1,072,139)$ 1,590,230$ 1,977,244$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-197
State Controller Schedules Schedule 15
County Budget Act
Emerald Lake Heights Sewer
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 46,424$ 48,741$ 30,475$ 30,475$
Revenue From Use of Money and Property 41,540 117,425 40,000 40,000
Intergovernmental - State 87 88 85 85
Charges for Services 2,831,586 3,004,729 2,962,552 3,084,829
Other Financing Sources - 36 - -
Total Revenues 2,919,637$ 3,171,019$ 3,033,112$ 3,155,389$
Services & Supplies 2,160,525$ 2,269,452$ 3,179,785$ 3,179,785$
Other Charges 288,161 288,161 - -
Capital Assets Infrastructure - Water & Sewer - - 500,000 800,000
Transfers Out 1,800 31,003 43,721 43,721
Appropriation for Contingencies - - 4,294,762 4,514,633
Total Expenditures/Appropriations 2,450,486$ 2,588,616$ 8,018,268$ 8,538,139$
Net Cost/(Revenue) (469,151)$ (582,403)$ 4,985,156$ 5,382,750$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-198
State Controller Schedules Schedule 15
County Budget Act
Fair Oaks Sewer Maintenance
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 1,177,369$ 1,218,811$ 743,682$ 743,682$
Revenue From Use of Money and Property 174,737 435,785 190,000 190,000
Intergovernmental - State 2,259 2,203 2,131 2,131
Charges for Services 11,168,257 11,721,768 11,456,527 11,832,047
Other Financing Sources - 81,932 114,808 114,808
Total Revenues 12,522,622$ 13,460,499$ 12,507,148$ 12,882,668$
Services & Supplies 9,932,243$ 10,159,640$ 11,990,983$ 11,990,983$
Other Charges 407,739 446,257 56,800 56,800
Capital Assets - Equipment 281,638 35,987 400,000 400,000
Capital Assets Infrastructure - Water & Sewer 507,110 4,573,706 7,146,576 7,896,576
Appropriation for Contingencies - - 8,314,022 8,694,004
Total Expenditures/Appropriations 11,128,730$ 15,215,590$ 27,908,381$ 29,038,363$
Net Cost/(Revenue) (1,393,892)$ 1,755,091$ 15,401,233$ 16,155,695$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-199
State Controller Schedules Schedule 15
County Budget Act
Harbor Ind Sewer Maintenance
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 20,417$ 31,550$ 18,927$ 18,927$
Revenue From Use of Money and Property 7,723 18,524 8,000 8,000
Intergovernmental - State 48 63 57 57
Charges for Services 131,904 144,940 121,979 139,941
Total Revenues 160,092$ 195,077$ 148,963$ 166,925$
Services & Supplies 124,029$ 123,522$ 183,295$ 233,295$
Other Charges 7,402 6,698 - -
Capital Assets Infrastructure - Water & Sewer - - -
Transfers Out - 4,378 5,877 5,877
Appropriation for Contingencies - - 815,780 861,312
Total Expenditures/Appropriations 131,431$ 134,598$ 1,004,952$ 1,100,484$
Net Cost/(Revenue) (28,661)$ (60,479)$ 855,989$ 933,559$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-200
State Controller Schedules Schedule 15
County Budget Act
Kensington Squre Sewer
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 27,631$ 27,628$ 17,092$ 17,092$
Revenue From Use of Money and Property 658 3,229 800 800
Intergovernmental - State 51 49 48 48
Charges for Services 114,595 124,597 122,000 136,795
Total Revenues 142,935$ 155,503$ 139,940$ 154,735$
Services & Supplies 82,447$ 89,671$ 105,594$ 110,594$
Other Charges 10,883 10,883 - -
Capital Assets Infrastructure - Water & Sewer - - - -
Transfers Out - 1,385 1,891 1,891
Appropriation for Contingencies - - 165,447 183,421
Total Expenditures/Appropriations 93,330$ 101,939$ 272,932$ 295,906$
Net Cost/(Revenue) (49,605)$ (53,564)$ 132,992$ 141,171$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-201
State Controller Schedules Schedule 15
County Budget Act
Oak Knoll Manor Sewer
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 10,679$ 10,725$ 6,631$ 6,631$
Revenue From Use of Money and Property 5,605 15,037 6,000 6,000
Intergovernmental - State 20 19 18 18
Charges for Services 224,784 225,678 225,380 241,622
Total Revenues 241,088$ 251,459$ 238,029$ 254,271$
Services & Supplies 176,932$ 178,068$ 437,983$ 477,983$
Other Charges 252 252 - -
Capital Assets Infrastructure - Water & Sewer - - - -
Transfers Out - 2,208 3,603 3,603
Appropriation for Contingencies - - 401,082 437,304
Total Expenditures/Appropriations 177,184$ 180,528$ 842,668$ 918,890$
Net Cost/(Revenue) (63,904)$ (70,931)$ 604,639$ 664,619$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-202
State Controller Schedules Schedule 15
County Budget Act
Crystal Springs Sani District
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 157,444$ 159,453$ 98,611$ 98,611$
Revenue From Use of Money and Property 82,934 171,614 85,000 85,000
Intergovernmental - State 1,428,655 284 277 277
Charges for Services 2,567,865 2,714,084 2,661,239 2,661,239
Interfund Revenue - - - -
Miscellaneous Revenues 606 - - -
Other Financing Sources - - - -
Total Revenues 4,237,504$ 3,045,435$ 2,845,127$ 2,845,127$
Services & Supplies 640,707$ 1,548,561$ 2,267,466$ 2,267,466$
Other Charges 4,212,053 4,118,848 2,400,000 2,400,000
Capital Assets Infrastructure - Water & Sewer 20,885 - 1,000,000 1,000,000
Transfers Out - 28,084 39,070 39,070
Appropriation for Contingencies - - 2,506,699 2,258,538
Total Expenditures/Appropriations 4,873,645$ 5,695,493$ 8,213,235$ 7,965,074$
Net Cost/(Revenue) 636,141$ 2,650,058$ 5,368,108$ 5,119,947$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-203
State Controller Schedules Schedule 15
County Budget Act
Devonshire Co Sani District
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 76,712$ 79,270$ 49,118$ 49,118$
Revenue From Use of Money and Property 12,772 31,530 14,000 14,000
Intergovernmental - State 143 141 138 138
Charges for Services 464,651 476,531 466,070 485,281
Total Revenues 554,278$ 587,472$ 529,326$ 548,537$
Services & Supplies 425,454$ 458,109$ 643,271$ 643,271$
Other Charges 6,021 8,589 - -
Capital Assets Infrastructure - Water & Sewer - - 300,000 300,000
Transfers Out - 5,482 7,615 7,615
Appropriation for Contingencies - - 1,209,278 1,278,630
Total Expenditures/Appropriations 431,475$ 472,180$ 2,160,164$ 2,229,516$
Net Cost/(Revenue) (122,803)$ (115,292)$ 1,630,838$ 1,680,979$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-204
State Controller Schedules Schedule 15
County Budget Act
Scenic Heights Co Sani District
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 3,351$ 3,482$ 2,177$ 2,177$
Revenue From Use of Money and Property 1,266 568 500 500
Intergovernmental - State 6 6 6 6
Charges for Services 145,126 136,253 125,041 136,438
Miscellaneous Revenues 194,038
Total Revenues 149,749$ 334,347$ 127,724$ 139,121$
Services & Supplies 131,988$ 323,974$ 112,514$ 112,514$
Other Charges 726 726 - -
Capital Assets Infrastructure - Water & Sewer - - - -
Transfers Out - 1,085 1,456 1,456
Appropriation for Contingencies - - 116,756 194,019
Total Expenditures/Appropriations 132,714$ 325,785$ 230,726$ 307,989$
Net Cost/(Revenue) (17,035)$ (8,562)$ 103,002$ 168,868$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-205
State Controller Schedules Schedule 15
County Budget Act
Edgewood Sewer Maintenance
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Revenue From Use of Money and Property 736$ 1,900$ 800$ 800$
Charges for Services 24,429 25,104 24,801 25,779
Total Revenues 25,165$ 27,004$ 25,601$ 26,579$
Services & Supplies 16,762$ 19,601$ 24,322$ 24,322$
Transfers Out - 337 383 383
Appropriation for Contingencies - - 78,496 84,494
Total Expenditures/Appropriations 16,762$ 19,938$ 103,201$ 109,199$
Net Cost/(Revenue) (8,403)$ (7,066)$ 77,600$ 82,620$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-206
State Controller Schedules Schedule 15
County Budget Act
Sewer Districts Clearing Fund
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Interfund Revenue 2,467,299$ 1,551,201$ 2,177,253$ 2,176,689$
Miscellaneous Revenues - -$
-$ -$
Total Revenues 2,467,299$ 1,551,201$ 2,177,253$ 2,176,689$
Services & Supplies 2,449,666$ 1,528,613$ 2,152,059$ 2,152,059$
Other Charges 21,063 19,882 25,194 24,630
Total Expenditures/Appropriations 2,470,729$ 1,548,495$ 2,177,253$ 2,176,689$
Net Cost/(Revenue) 3,430$ (2,706)$ -$ -$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-207
State Controller Schedules Schedule 15
County Budget Act
Sewer Districts Maintenance Fund
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Charges for Services 1,620 - - -
Interfund Revenue 1,455,318 1,461,614 1,805,540 1,843,223
Miscellaneous Revenues - 1,155 - -
Total Revenues 1,456,938$ 1,462,769$ 1,805,540$ 1,843,223$
Salaries & Benefits 1,377,152$ 1,374,450$ 1,571,826$ 1,576,688$
Services & Supplies 8,207 287 117,070 118,537
Other Charges 69,816 92,265 114,501 145,822
Transfers Out 1,763 1,860 2,143 2,176
Total Expenditures/Appropriations 1,456,938$ 1,468,862$ 1,805,540$ 1,843,223$
Net Cost/(Revenue) -$ 6,093$ -$ -$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-208
State Controller Schedules Schedule 15
County Budget Act
Baywood Park Drainage Maintenance
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Revenue From Use of Money and Property 12$ 28$ 12$ 12$
Total Revenues 12$ 28$ 12$ 12$
Services & Supplies -$ -$ 260$ 260$
Appropriation for Contingencies - - 926 1,051
Total Expenditures/Appropriations -$ -$ 1,186$ 1,311$
Net Cost/(Revenue) (12)$ (28)$ 1,174$ 1,299$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-209
State Controller Schedules Schedule 15
County Budget Act
Camp-Bel Uni Drainage Maintenance
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 7,003$ 7,132$ 5,296$ 5,296$
Revenue From Use of Money and Property 1,142 2,771 2,400 2,400
Intergovernmental - State 16 15 14 14
Total Revenues 8,161$ 9,918$ 7,710$ 7,710$
Services & Supplies -$ 655$ 20,250$ 20,250$
Appropriation for Contingencies - - 111,823 121,113
Total Expenditures/Appropriations -$ 655$ 132,073$ 141,363$
Net Cost/(Revenue) (8,161)$ (9,263)$ 124,363$ 133,653$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-210
State Controller Schedules Schedule 15
County Budget Act
Enchanted Hills Drain Maint
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 3,375$ 3,504$ 2,919$ 2,919$
Revenue From Use of Money and Property 394 952 400 400
Intergovernmental - State 9 8 8 8
Total Revenues 3,778$ 4,464$ 3,327$ 3,327$
Services & Supplies -$ 9,722$ 5,050$ 5,050$
Appropriation for Contingencies - - 38,630 36,556
Total Expenditures/Appropriations -$ 9,722$ 43,680$ 41,606$
Net Cost/(Revenue) (3,778)$ 5,258$ 40,353$ 38,279$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-211
State Controller Schedules Schedule 15
County Budget Act
Highlands Drainage Maintenance
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 1,391$ 1,391$ 854$ 854$
Revenue From Use of Money and Property 370 880 600 600
Intergovernmental - State 3 2 2 2
Total Revenues 1,764$ 2,273$ 1,456$ 1,456$
Services & Supplies -$ -$ 6,100$ 12,100$
Appropriation for Contingencies - - 30,957 31,456
Total Expenditures/Appropriations -$ -$ 37,057$ 43,556$
Net Cost/(Revenue) (1,764)$ (2,273)$ 35,601$ 42,100$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-212
State Controller Schedules Schedule 15
County Budget Act
Sequioa Drainage Maintenance
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 6,343$ 6,074$ 2,943$ 2,943$
Revenue From Use of Money and Property 1,035 2,511 1,200 1,200
Intergovernmental - State 9 8 8 8
Total Revenues 7,387$ 8,593$ 4,151$ 4,151$
Services & Supplies -$ -$ 10,000$ 10,000$
Appropriation for Contingencies - - 103,460 115,019
Total Expenditures/Appropriations -$ -$ 113,460$ 125,019$
Net Cost/(Revenue) (7,387)$ (8,593)$ 109,309$ 120,868$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-213
State Controller Schedules Schedule 15
County Budget Act
Univ Hts Area Drain Maintenance
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 36,559$ 39,612$ 32,333$ 32,333$
Revenue From Use of Money and Property 5,114 12,544 5,000 5,000
Intergovernmental - State 92 93 91 91
Charges for Services 300 - - -
Total Revenues 42,065$ 52,249$ 37,424$ 37,424$
Services & Supplies 1,850$ 7,601$ 27,900$ 27,900$
Appropriation for Contingencies - - 590,426 613,715
Total Expenditures/Appropriations 1,850$ 7,601$ 618,326$ 641,615$
Net Cost/(Revenue) (40,215)$ (44,648)$ 580,902$ 604,191$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-214
State Controller Schedules Schedule 15
County Budget Act
Colma Creek Flood Cont Zone
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes -$ -$ -$ -$
Revenue From Use of Money and Property - - - -
Intergovernmental - State - - - -
Other Financing Sources - - - -
Total Revenues -$ -$ -$ -$
Services & Supplies -$ -$ -$ -$
Other Charges - - - -
Capital Assets Infrastructure - Flood Control - - - -
Transfers Out - - - -
Total Expenditures/Appropriations -$ -$ -$ -$
Net Cost/(Revenue) -$ -$ -$ -$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-215
State Controller Schedules Schedule 15
County Budget Act
Colma Crk Flood Cont Zone 1
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes -$ -$ -$ -$
Revenue From Use of Money and Property - - - -
Intergovernmental - State - - - -
Total Revenues -$ -$ -$ -$
Other Charges - - - -
Transfers Out -$ -$ -$ -$
Total Expenditures/Appropriations -$ -$ -$ -$
Net Cost/(Revenue) -$ -$ -$ -$
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
X
D-216
State Controller Schedules Schedule 15
County Budget Act
Colma Creek Flood Cont Zone 2
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes -$ -$ -$ -$
Revenue From Use of Money and Property - - - -
Intergovernmental - State - - - -
Total Revenues -$ -$ -$ -$
Other Charges - - - -
Transfers Out -$ -$ -$ -$
Total Expenditures/Appropriations -$ -$ -$ -$
Net Cost/(Revenue) -$ -$ -$ -$
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
X
D-217
State Controller Schedules Schedule 15
County Budget Act
Colma Creek Flood Cont Zone 3
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes -$ -$ -$ -$
Revenue From Use of Money and Property - - - -
Intergovernmental - State - - - -
Total Revenues -$ -$ -$ -$
Other Charges - - - -
Transfers Out -$ -$ -$ -$
Total Expenditures/Appropriations -$ -$ -$ -$
Net Cost/(Revenue) -$ -$ -$ -$
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
X
D-218
State Controller Schedules Schedule 15
County Budget Act
Ravenswood Slough Fl Cont Zone
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes -$ -$ -$ -$
Revenue From Use of Money and Property - - - -
Intergovernmental - State - - - -
Total Revenues -$ -$ -$ -$
Services & Supplies -$ -$ -$ -$
Other Charges - - - -
Transfers Out -$ -$ -$ -$
Total Expenditures/Appropriations -$ -$ -$ -$
Net Cost/(Revenue) -$ -$ -$ -$
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
Fiscal Year 2023-24
X
D-219
State Controller Schedules Schedule 15
County Budget Act
San Bruno Ck Flood Cont Zone 1
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Revenue From Use of Money and Property -$ -$ -$ -$
Other Financing Sources - - - -
Total Revenues -$ -$ -$ -$
Services & Supplies -$ -$ -$ -$
Other Charges - - - -
Transfers Out -$ -$ -$ -$
Total Expenditures/Appropriations -$ -$ -$ -$
Net Cost/(Revenue) -$ -$ -$ -$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-220
State Controller Schedules Schedule 15
County Budget Act
San Bruno Ck Flood Cont Zone 2
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes -$ -$ -$ -$
Revenue From Use of Money and Property - - - -
Intergovernmental - State - - - -
Total Revenues -$ -$ -$ -$
Services & Supplies -$ -$ -$ -$
Other Charges - - - -
Transfers Out - - - -
Total Expenditures/Appropriations -$ -$ -$ -$
Net Cost/(Revenue) -$ -$ -$ -$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-221
State Controller Schedules Schedule 15
County Budget Act
San Francisquito Creek Flood Zone
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes -$ -$ -$ -$
Revenue From Use of Money and Property - - - -
Intergovernmental - State - - - -
Total Revenues -$ -$ -$ -$
Services & Supplies -$ -$ -$ -$
Other Charges - - - -
Transfers Out - - - -
Total Expenditures/Appropriations -$ -$ -$ -$
Net Cost/(Revenue) -$ -$ -$ -$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-222
State Controller Schedules Schedule 15
County Budget Act
San Mateo Co Flood Cont Z1
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Revenue From Use of Money and Property -$ -$ -$ -$
Total Revenues -$ -$ -$ -$
Other Charges -$ -$ -$ -$
Transfers Out - - - -
Total Expenditures/Appropriations -$ -$ -$ -$
Net Cost/(Revenue) -$ -$ -$ -$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-223
State Controller Schedules Schedule 15
County Budget Act
Bel-Aire Lighting Maintenance
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 144,613$ 146,654$ 78,680$ 78,680$
Revenue From Use of Money and Property 12,643 30,838 16,000 16,000
Intergovernmental - State 228 226 221 221
Total Revenues 157,484$ 177,718$ 94,901$ 94,901$
Services & Supplies 91,676$ 29,117$ 116,700$ 116,700$
Appropriation for Contingencies - - 1,387,715 1,478,104
Total Expenditures/Appropriations 91,676$ 29,117$ 1,504,415$ 1,594,804$
Net Cost/(Revenue) (65,808)$ (148,601)$ 1,409,514$ 1,499,903$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-224
State Controller Schedules Schedule 15
County Budget Act
Belmont Lighting District
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 14,666$ 21,633$ 13,377$ 13,377$
Revenue From Use of Money and Property 996 2,447 1,000 1,000
Intergovernmental - State 25 39 37 37
Interfund Revenue - - - -
Total Revenues 15,687$ 24,119$ 14,414$ 14,414$
Services & Supplies 3,840$ 7,542$ 20,350$ 20,350$
Other Charges 6,591 4,394 4,394 4,394
Appropriation for Contingencies - - 98,650 108,183
Total Expenditures/Appropriations 10,431$ 11,936$ 123,394$ 132,927$
Net Cost/(Revenue) (5,256)$ (12,183)$ 108,980$ 118,513$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-225
State Controller Schedules Schedule 15
County Budget Act
Colma Lighting District
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 241,706$ 241,995$ 141,019$ 141,019$
Revenue From Use of Money and Property 15,935 39,947 16,500 16,500
Intergovernmental - State 418 406 397 397
Charges for Services 500 - - -
Miscellaneous Revenues - - - -
Total Revenues 258,559$ 282,348$ 157,916$ 157,916$
Services & Supplies 80,890$ 95,725$ 177,500$ 177,500$
Other Charges 12,349 12,349 - -
Appropriation for Contingencies - - 1,833,767 1,917,753
Total Expenditures/Appropriations 93,239$ 108,074$ 2,011,267$ 2,095,253$
Net Cost/(Revenue) (165,320)$ (174,274)$ 1,853,351$ 1,937,337$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-226
State Controller Schedules Schedule 15
County Budget Act
Granada Hwy Lighting Dist
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 95,479$ 100,661$ 84,590$ 84,590$
Revenue From Use of Money and Property 11,787 28,516 15,000 15,000
Intergovernmental - State 249 243 238 238
Charges for Services 500 1,300 - -
Total Revenues 108,015$ 130,720$ 99,828$ 99,828$
Services & Supplies 35,169$ 21,023$ 99,700$ 99,700$
Appropriation for Contingencies - - 1,288,231 1,382,184
Total Expenditures/Appropriations 35,169$ 21,023$ 1,387,931$ 1,481,884$
Net Cost/(Revenue) (72,846)$ (109,697)$ 1,288,103$ 1,382,056$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-227
State Controller Schedules Schedule 15
County Budget Act
Emerald Lake Lighting Dist
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 541,842$ 552,986$ 319,987$ 319,987$
Revenue From Use of Money and Property 59,580 147,802 70,000 70,000
Intergovernmental - State 932 921 901 901
Total Revenues 602,354$ 701,709$ 390,888$ 390,888$
Services & Supplies 52,492$ 50,666$ 196,000$ 196,000$
Appropriation for Contingencies - - 7,141,426 7,372,077
Total Expenditures/Appropriations 52,492$ 50,666$ 7,337,426$ 7,568,077$
Net Cost/(Revenue) (549,862)$ (651,043)$ 6,946,538$ 7,177,189$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-228
State Controller Schedules Schedule 15
County Budget Act
Enchanted Hills Lighting Dist
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 31,704$ 29,121$ 16,566$ 16,566$
Revenue From Use of Money and Property 2,850 7,166 3,500 3,500
Intergovernmental - State 55 48 46 46
Total Revenues 34,609$ 36,335$ 20,112$ 20,112$
Services & Supplies 2,700$ 2,593$ 21,050$ 21,050$
Appropriation for Contingencies - - 325,272 347,736
Total Expenditures/Appropriations 2,700$ 2,593$ 346,322$ 368,786$
Net Cost/(Revenue) (31,909)$ (33,742)$ 326,210$ 348,674$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-229
State Controller Schedules Schedule 15
County Budget Act
La Honda Lighting District
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 26,567$ 25,616$ 13,400$ 13,400$
Revenue From Use of Money and Property 3,522 8,584 4,700 4,700
Intergovernmental - State 42 39 37 37
Total Revenues 30,131$ 34,239$ 18,137$ 18,137$
Services & Supplies 3,118$ 3,113$ 18,800$ 18,800$
Appropriation for Contingencies - - 392,681 413,256
Total Expenditures/Appropriations 3,118$ 3,113$ 411,481$ 432,056$
Net Cost/(Revenue) (27,013)$ (31,126)$ 393,344$ 413,919$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-230
State Controller Schedules Schedule 15
County Budget Act
Menlo Park Lighting District
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 751,347$ 756,319$ 407,405$ 407,405$
Revenue From Use of Money and Property 52,928 136,117 55,000 55,000
Intergovernmental - State 1,202 1,172 586 586
Charges for Services 500 - - -
Total Revenues 805,977$ 893,608$ 462,991$ 462,991$
Services & Supplies 80,154 176,044 563,500 563,500
Other Charges 44,330 44,330 - -
Capital Assets - Infrastructure Lighting - - - -
Appropriation for Contingencies - - 6,133,689 6,517,562
Total Expenditures/Appropriations 124,484$ 220,374$ 6,697,189$ 7,081,062$
Net Cost/(Revenue) (681,493)$ (673,234)$ 6,234,198$ 6,618,071$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-231
State Controller Schedules Schedule 15
County Budget Act
Montara Lighting District
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 245,515$ 246,668$ 128,022$ 128,022$
Revenue From Use of Money and Property 27,370 67,538 35,000 35,000
Intergovernmental - State 702 704 360 360
Total Revenues 273,587$ 314,910$ 163,382$ 163,382$
Services & Supplies 30,392$ 43,170$ 137,500$ 137,500$
Appropriation for Contingencies - - 3,155,849 3,286,639
Total Expenditures/Appropriations 30,392$ 43,170$ 3,293,349$ 3,424,139$
Net Cost/(Revenue) (243,195)$ (271,740)$ 3,129,967$ 3,260,757$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-232
State Controller Schedules Schedule 15
County Budget Act
Pescadero Lighting District
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 26,204$ 26,659$ 13,347$ 13,347$
Revenue From Use of Money and Property 3,249 7,967 3,500 3,500
Intergovernmental - State 39 38 37 37
Charges for Services 500 - - -
Total Revenues 29,992$ 34,664$ 16,884$ 16,884$
Services & Supplies 3,753$ 4,373$ 13,200$ 13,200$
Appropriation for Contingencies - - 374,209 387,527
Total Expenditures/Appropriations 3,753$ 4,373$ 387,409$ 400,727$
Net Cost/(Revenue) (26,239)$ (30,291)$ 370,525$ 383,843$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-233
State Controller Schedules Schedule 15
County Budget Act
Lighting District Clearing Fund
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Interfund Revenue 123,957$ 116,536$ 253,091$ 253,091$
Total Revenues 123,957$ 116,536$ 253,091$ 253,091$
Services & Supplies 105,248$ 95,047$ 232,890$ 232,890$
Other Charges 18,709 21,489 20,201 20,201
Total Expenditures/Appropriations 123,957$ 116,536$ 253,091$ 253,091$
Net Cost/(Revenue) -$ -$ -$ -$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-234
State Controller Schedules Schedule 15
County Budget Act
Highlands Landscape District
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Taxes 15,184$ 15,387$ 13,606$ 13,606$
Revenue From Use of Money and Property 1,880 4,659 2,000 2,000
Intergovernmental - State 42 39 38 38
Total Revenues 17,106$ 20,085$ 15,644$ 15,644$
Services & Supplies -$ -$ 5,850$ 5,850$
Total Expenditures/Appropriations -$ -$ 5,850$ 5,850$
Net Cost/(Revenue) (17,106)$ (20,085)$ (9,794)$ (9,794)$
County of San Mateo
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-235
State Controller Schedules Schedule 15
County Budget Act
A
lameda de las Pulgas Tree Maintenance
2021-22
Actuals
2022-23
Actual
Estimated
2023-24
Recommended
Budget
2023-24
Adopted by
the Board of Supervisors
23 45
Revenue From Use of Money and Property 1,113$ 2,557$ 1,500$ 1,500$
Charges for Services 7,200 7,207 7,139 7,139
Total Revenues 8,313$ 9,764$ 8,639$ 8,639$
Services & Supplies 6,738$ 5,364$ 14,200$ 14,200$
Total Expenditures/Appropriations 6,738$ 5,364$ 14,200$ 14,200$
Net Cost/(Revenue) (1,575)$ (4,400)$ 5,561$ 5,561$
Fiscal Year 2023-24
Detail by Revenue Category
and Expenditure Object
1
County of San Mateo
Special Districts and Other Agencies
January 2010 Edition, revision #1 Financing Sources and Uses by Budget Unit by Object
X
D-236
Attachment E
GLOSSARY OF BUDGET TERMS
GLOSSARY OF BUDGET TERMS
2 Code of Federal Regulations (CFR) Part 200 (formerly “A-87”): A guideline that sets forth principles
and standards for the determination of costs applicable to County programs funded by the federal and
state governments. Under the circular for local governments, the County must observe uniformity in its
allocation of costs; that is, the County cannot be selective in the allocation process whereby externally
(state and federal) funded programs are not charged equitably. Also referred to as the Countywide Cost
Allocation Plan, the County uses 2 CFR Part 200 guidelines to obtain reimbursement from federal, state,
and non-General Fund programs for departments that do not charge directly for services rendered. For
example, the Controller's Office does not charge departments for payroll services; however, the cost of
providing payroll services to non-General Fund departments and programs receiving funds from the
federal and state government for this specific purpose is recovered through 2 CFR Part 200. Revenue
received from non-General Fund budget units is centrally budgeted in the Non-Departmental Services
budget unit.
Access and Care for Everyone (ACE): A County-sponsored program administered by the Health Plan of
San Mateo that provides health care coverage to low-income adult residents of San Mateo County who
meet eligibility requirements.
Accrual: An accounting adjustment that recognizes revenues and expenses in the period they are
earned or spent, but not received or paid within that period.
Accrual Accounting: An accounting method that measures the performance of the County’s enterprise
and internal service funds by recognizing matching revenues and expenses (the matching principle) at
the time in which the transaction occurs rather than when payment is made or received. This method
allows the current cash inflows or outflows to be combined with future expected cash inflows or outflows
to give a more accurate picture of a fund’s current financial condition.
Adopted Budget: The budget that is finally adopted by the Board of Supervisors in September after the
state budget is adopted and the impact of the state budget can be assessed and included in the County
budget.
American Rescue Plan Act (ARPA): The American Rescue Plan Act, signed into law in March 2021,
provides direct financial relief due to the economic impacts of the COVID-19 pandemic.
Appropriation: An expenditure authorization granted by the Board of Supervisors from a specific fund
and a specific budget unit. Appropriation authority is granted at the object level, including Salaries and
Benefits, Services and Supplies, Other Charges, Fixed Assets, Other Financing Uses, and Intrafund
Transfers.
Authorized Positions (Salary Resolution): The number of permanent full-time and permanent part-time
positions authorized by the Board of Supervisors (excluding extra-help and term positions) via a
legislative item called a Salary Resolution; this represents the maximum number of permanent positions
which may be filled at any one time.
Balanced Budget: A budget where Total Sources, including Fund Balance, equal Total Requirements,
including Reserves and Contingencies, for each appropriated fund.
Budget: An itemized summary of probable expenditures and income for a given period.
Budget Formulation and Management (BFM): The County’s budget development software application.
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Budget Unit: A distinct fiscal and organizational entity within the County budget which has a mission
and/or funding source sufficiently unique to require a separate legal appropriation from the Board of
Supervisors. Budget units are generally at the department or major division level of an organization.
Budget Unit Summary: Format used in the budget book to show major categories of revenue and
appropriations for a budget unit at the class and object level.
California Work Opportunity and Responsibilities to Kids (CalWORKs): California’s welfare-to-work
program established by the State Welfare to Work Act of 1997. The program makes welfare a temporary
source of assistance by putting a five-year life-time limit on a receipt of benefits and mandating work
requirements.
Capital Expenditures: Charges for the acquisition at the delivered price including transportation, costs
of equipment, land, buildings, or improvements of land or buildings, fixtures, and other permanent
improvements with a value in excess of $5,000 and a useful life expectancy of greater than one year.
Capital Project: A major one-time outlay of funds for land and/or building acquisition or construction,
structural improvements, or non-structural renovations to County facilities. Large-scale projects may
extend over more than one fiscal year. Capital projects may be financed from a variety of funding
sources and are budgeted in the Fixed Assets expenditure category. Generally, these projects have a
value in excess of $100,000 and a useful life expectancy greater than 10 years.
CARES: The Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 and the Coronavirus
Response and Consolidated Appropriations Act of 2021 provided fast and direct economic assistance
for American workers, families, small businesses, and industries. The CARES Act implemented a variety
of programs to address issues related to the onset of the COVID-19 pandemic.
Chart of Accounts: A list of account numbers and names which provide the organizing framework for
budgeting, recording, and reporting on all financial transactions. The Chart of Accounts is comprised of
sub-accounts (the level at which transactions are posted), account groups (a roll-up of related sub-
accounts) and objects (major categories of revenues and expenditures as defined by the State
Controller’s guideline and the account level at which the Board of Supervisors approves the budget). As
a general rule, objects end with at least two zeros (e.g., 1200, 1400, and 1600), account groups end
with one zero (e.g., 1010, 1020, and 1030), and sub-accounts end with a number between one and
nine (e.g., 1021, 1024, and 1025).
Comprehensive Annual Financial Report (CAFR): The culmination of all budgeting and accounting
activities engaged in by management during the prior year, covering all funds of the County, its
component units, and its financial transactions.
Contingencies: An appropriation category for economic uncertainties, emergencies, and unanticipated
mid-year funding losses. The minimum General Fund appropriation for contingencies required under
the County Reserves policy is three percent of General Fund Net Appropriations. Funds budgeted in this
category cannot be expended without four-fifths vote approval from the Board of Supervisors.
Core IT: Fundamental IT services provided to all departments that are bundled together to provide a
streamlined approach to calculating and allocating costs. Services include IT security, cardkey, and
network services.
Departmental Reserves: An appropriation category for departments to budget funds which are
unexpended in previous years and/or unobligated in the current year. The minimum Departmental
Reserves requirement under the County Reserves policy is two percent of budgeted Net Appropriations.
Funds budgeted in this category cannot be expended without approval from the Board of Supervisors.
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Depreciation: The decline in value of an asset over time as a result of deterioration, age, obsolescence,
or impending retirement. Most assets lose their value over time and must be replaced once the end of
their useful life is reached. Depreciation applies mainly to physical assets like equipment and structures.
Description of Results: Describes the results the program is expected to achieve in the current year and
in the upcoming budget year.
Description of Services: Describes the services the program delivers.
Discretionary Services: Services that are not required by local, state, or federal mandates; services that
are mandated, but without specified service levels; and services that are provided at levels higher than
mandated or in excess of maintenance-of-effort (MOE) requirements.
Education Revenue Augmentation Fund (ERAF): In FY 1992-93 and FY 1993-94, in response to serious
budgetary shortfalls, the State Legislature and administration permanently redirected over $3 billion of
property taxes from cities, counties, and special districts to schools and community college districts.
These redirected funds reduced the state’s funding obligation for K-14 school districts by a
commensurate amount. ERAF is the fund into which redirected property taxes are deposited in each
county. In FY 1996-97, cities, counties, and special districts deposited about $3.4 billion of property
taxes into ERAF. The amount of required ERAF contributions grows annually along with property tax
growth rate. To mitigate the ongoing impact of the FY 1993-94 property tax shift, the Legislature
proposed, and the voters approved, Proposition 172. This measure provides counties and cities with a
share of a half-cent sales tax for public safety purposes.
Enterprise Fund: A fund established to account for operations financed and operated in a manner
similar to private business enterprises (e.g., water, gas, and electric utilities, airports, parking garages,
or transit systems). In this case, the governing body intends that costs (i.e., expenses, including
depreciation) of providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges. An enterprise fund can also be established when the
governing body has decided that periodic determination of revenues earned, expenses incurred, and/or
net income is appropriate for capital maintenance, public policy, management control, accountability,
or other purposes.
Equity: The goal of just and fair inclusion into a society in which all can participate, prosper, and reach
their full potential.
Expenditure: Decreases in net financial resources. Expenditures include current operating expenses
requiring the present or future use of net current assets, debt service and capital outlays,
intergovernmental grants, entitlements, and shared revenues.
Extra-Help: Temporary employees of the County who are not included in the Salary Resolution. These
employees do not receive benefits (i.e., medical, dental, life insurance, and paid vacation time).
Facility Surcharge: A 10 percent surcharge added to County-owned facility rent charges. Half of the
funds assist the Department of Public Works in maintaining the Facility Condition Index for County-
owned buildings and the other half is transferred to the Debt Service Fund where it is available for future
bond financings.
Federal Emergency Management Agency (FEMA): The mission of Federal Emergency Management
Agency (FEMA) is to support our citizens and first responders to ensure that as a nation we work
together to build, sustain and improve our capability to prepare for, protect against, respond to, recover
from and mitigate all hazards.
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Fiduciary Funds: Funds that account for resources that governments hold in a trust for individuals or
other governments.
Final Budget Change: A common description of any change made after the Recommended Budget has
been submitted to the Board of Supervisors. Changes usually include corrections and updated revenue
or appropriation amounts, and are brought to the Board in September for final budget approval.
Fiscal Year (FY): A 12-month accounting period which differs from the calendar year. At the County of
San Mateo, the fiscal year runs July 1 through the following June 30. During the fiscal year, revenues
are realized, obligations are incurred, encumbrances are made, and appropriations are expended.
Fixed/Capital Assets: Long-lived tangible assets (over the value of $5,000) obtained or controlled as a
result of past transactions, events, or circumstances. Fixed/capital assets include buildings, equipment,
and improvements other than buildings and land. In the private sector, these assets are referred to most
often as property, plant, and equipment. The terms fixed assets and capital assets are used
interchangeably throughout the budget.
Full-Time Equivalent (FTE): This represents the budgeted number of full-time equivalent staffing. A full-
time equivalent position is equal to 2,080 hours a year (40 hours per week times 52 weeks). For
example, two full-time positions at 40 hours per week, two part-time positions at 20 hours per week,
and one part-time position at 32 hours per week equals 3.8 FTEs. This example, however, would
represent five authorized positions in the Salary Resolution. FTE Example:
2 - Full-time positions (40 hours a week) = 2.0 [2 x (40/40)
2 - Part-time position (20 hours a week) = 1.0 [2 x (20/40)]
1 - Part-time position (32 hours a week) = 0.8 [1 x (32/40)]
FTE Total = (2.0 + 1.0 + 0.8) = 3.8
Fund: A fiscal and accounting entity with a self-balancing set of accounts in which cash and other
financial resources, all related liabilities and residual equities, or balances, and changes therein, are
recorded and segregated to carry on specific activities or attain certain objectives in accordance with
special regulations, restrictions, or limitations.
Fund Balance: The resources remaining from prior years that are available to be budgeted in the current
year. It is also the difference between fund assets and fund liabilities remaining at year-end. For
budgetary purposes, Fund Balance represents the sum of over-realized or unanticipated revenues and
unspent appropriations or reserves at the end of each fiscal year.
Funding Adjustments: The section of the program summary that follows the Resource Allocation
Summary table and describes key changes to Total Sources and Total Requirements and the impact of
those changes on a program’s financial and operational performance from one budget year to the next.
Types of changes include adjustments to Salaries and Benefits for negotiated increases and position
changes, changes to operating levels, one-time expenditure outlays for goods or contractual services,
and increased revenues from new or increased fees.
Fungible: When two or more things are interchangeable and can be substituted for each other since
they are of equal value.
General Fund: The major County operating fund used to account for all financial sources and uses,
except those required to be accounted for in another fund.
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Geographic Information System (GIS): A collection of map data layers representing various geographic
features such as parcels, districts, jurisdictions, streets, and landmarks, and the attributes describing
the spatial features.
Government Accounting Standards Board (GASB): An independent, non-profit, non-governmental
regulatory body charged with setting authoritative standards of accounting and financial reporting for
state and local governments. GASB accounting standards are the primary source of Generally Accepted
Accounting Principles (GAAP) for state and local governments. GASB issues Statements of
Governmental Accounting Standards, including GASB 34 - Basic Financial Statements for State and
Local Governments; GASB 45 - Accounting and Financial Reporting by Employers for Postemployment
Benefits Other Than Pensions; GASB 67 - Financial Reporting for Pension Plans; GASB 68 - Accounting
and Financial Reporting for Pensions; GASB 74 - Financial Reporting for Postemployment Benefit Plans
Other Than Pension Plans; and GASB 75 - Accounting and Financial Reporting for Postemployment
Benefits Other Than Pensions.
Governmental Funds: Applies to all County funds except for profit and loss funds (i.e., enterprise funds,
internal service funds, and trust and agency funds). Examples include the General Fund, special
assessment funds, and Capital Project Funds.
Government Finance Officers Association (GFOA): Represents public finance officials throughout the
U.S. and Canada. The organization provides best practice guidance, consulting, networking
opportunities, publications, recognition programs (including its Distinguished Budget Presentation
Award Program), research, and training opportunities for those in the profession.
Gross Appropriations: Total authorized appropriations for a budget unit. It is the sum of Salaries and
Benefits, Services and Supplies, Other Charges, Fixed Assets, and Other Financing Uses.
Health Plan of San Mateo (HPSM): A Medi-Cal countywide health system, contracted by the State of
California. All clients served by the County who are determined to be eligible for Medi-Cal obtain health
care services through HPSM.
Interfund Revenue: Transfers of costs between different funds are recorded as Interfund Revenue by
the organization on the receiving end of the transfer.
Intergovernmental Revenues: Revenues from other governmental jurisdictions in the form of grants,
entitlements, shared revenues, or payments in lieu of taxes. The County receives Intergovernmental
Revenue from federal, state, and other local government agencies.
Internal Service Charge: Annual budgetary charges from servicing departments (e.g., Information
Services Department, Department of Public Works, and Human Resources Department), reimbursing
costs incurred in the provision of internal County services to the departments receiving the services. For
servicing organizations, the reimbursement is reflected as Intrafund Transfers offsetting their Gross
Appropriation (from the same fund) or as Interfund Revenue (from a different fund). Services provided
by these departments include technology support, telephone services, facilities maintenance, and
insurance.
Internal Service Funds: One or more funds that account for the goods and services provided by one
department to another within government on a cost-reimbursement basis. Departments that use
internal services (e.g., vehicle/fleet maintenance) would have an amount budgeted in Other Charges for
such services.
Intrafund Transfers: Accounting mechanism to show expenditure transfers or reimbursements between
operations
within the same fund
(the most common example is the General Fund). This mechanism is
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used to better reflect the location of department costs. For example, the Board of
Supervisors/Assessment Appeals Board receives reimbursement classified as an Intrafund Transfer
from the Assessor-County Clerk-Recorder for processing assessment appeals.
Joint Powers Authority (JPA): An entity whereby two or more public authorities (e.g., a city and county
government or a utility district and a transportation district) can operate collectively.
LEAN: A way of thinking and working that helps staff identify and provide value-focused services to their
customers. It focuses on increasing value for the customer, reducing organizational waste, increasing
employee engagement and involvement, and building a culture of continuous process improvement.
Lease Revenue Bond (LRB): A loan made to the County that is repaid by income (“revenue”) generated
by a project.
Maintenance of Effort (MOE): A statutory obligation to provide a minimum amount of funding or other
effort toward a specific program area or budget.
Measure K (formerly Measure A): The half-cent general sales tax initially approved by San Mateo County
voters in November 2012 and extended by voters in November 2016 for a total of thirty years. The Board
of Supervisors and County staff conduct study sessions and perform community outreach efforts to
inform priorities for Measure K spending.
Mission Statement: The purpose or mission of a specific department or agency, it consists of the
department/agency name, what it does, who it serves, and why it exists (i.e., its purpose). All programs,
services, objectives, and performance measures of a given department or agency are directly related to
the achievement of its mission. The mission of a budget unit is described in terms of overall service to
the public and, if applicable, a legal or constitutional mandate.
Modified Accrual: Under this method, revenues are recognized when measurable and available.
Property and sales taxes, interest, certain state and federal grants, and charges for services are
recognized when their receipt occurs within 60 days after the end of the accounting period.
Expenditures are generally recorded when a liability is incurred, as under the accrual basis of
accounting. However, expenditures related to debt service, compensated absences, and claims and
judgments are recorded only when payment is due. General capital assets acquisitions are reported as
expenditures in governmental funds. Proceeds of general long-term debt and capital leases are reported
as Other Financing Sources.
Net Appropriations: Gross Appropriations plus Intrafund Transfers. The Net Appropriation is used when
summing the County General Fund budget to eliminate double budgeting of expenditures reimbursed
by other General Fund departments which are also included in Gross Appropriations.
Net County Cost: Total Requirements less Total Sources. This figure represents a budget unit’s
appropriation that is financed by General Fund revenues in Non-Departmental Services, such as
property taxes, sales taxes, and interest earnings.
Object Level (of Appropriations/Expenditures): Major classification category of proposed or actual
expenditures as defined by state regulations. Object levels include Salaries and Benefits, Services and
Supplies, Other Charges, Fixed Assets, Intrafund Transfers, and Other Financing Uses. Appropriations
are legally adopted at the object level within the County budget.
OneSolution Finance and Administration System (OFAS): Financial software that is maintained by the
Controller’s Office and used by the County for daily accounting purposes such as accounts payable, job
costing, purchasing, deposits, and budget monitoring.
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One-Time Expenditures: Used to describe and differentiate non-recurring expenditures from routine
ongoing costs within a given budget. Typically, equipment purchases, and capital improvement projects
are one-time expenditures. This category may also include single-year appropriations for special
purposes.
Other Charges: An object level of expenditure which reflects costs not directly provided by an operating
department. They include certain selected expense categories (e.g., telephone, data processing, radio,
rent, program service providers (PSPs), support costs for juvenile court wards, welfare recipients, jail
inmates, or interagency payments).
Other Financing Sources: An object level of expenditures that reflects transfers from one fund to another
for purposes such as capital projects and debt service. The General Fund’s contribution to the San
Mateo Medical Center is budgeted in Other Financing Sources of the Medical Center Enterprise Fund.
Outcome Based Management (OBM): County management system that integrates Shared Vision 2025
goals into a department’s existing planning, priority-setting, performance measurement, and budget
development or resource allocation processes so that all programs and services provided by the County
continue to make progress toward goal achievement.
Performance Measures: Indicators used to show the workload and effort; service quality and efficiency;
and the effectiveness and outcome(s) of a program.
Program: Operating unit(s) within a department that provide(s) services to accomplish a specific
outcome or purpose under the direction of a manager who plans the activities of the program, monitors
its performance, and is held accountable for its success.
Program Outcome Statement: The purpose or mission of a specific program; it is a clear and simple
statement of what the program does and what it hopes to accomplish.
Program Summary: A brief summary that includes budget and performance information for each
program or service that is proposed to be funded or unfunded in the County budget.
Proposition 172: Common name for the half-cent Public Safety Sales Tax authorized by the voters in
1993; this revenue source provides funding for criminal justice and public safety expenditures.
Realignment Revenue: Refers to the shift or realignment of responsibility from the state to counties in
1991 for health, mental health, and various social service programs, accompanied by a source of
dedicated revenue and for supervision of low risk offenders in 2011. The revenues allocated to counties
to fund these programs include a half cent sales tax, a portion of the Vehicle License Fees, and the state
General Fund. The cornerstone to realignment is increased county flexibility, discretion, and
effectiveness. The state’s role under realignment is one of oversight, technical assistance, and
assessment.
Recommended Budget: The Recommended Budget is submitted for approval by the County Manager
to the Board of Supervisors in May/June of each year. Public hearings are held on the budget in June
prior to the beginning of the new fiscal year on July 1. The Recommended Budget may include
reductions to meet budget targets or address revenue changes, as well as specific additional funding
for proposed projects, activities, or purchases.
Reserves (Contingencies/Department Reserves): Those portions of fund balance that are not
appropriated for expenditure or legally segregated for a specific purpose. Reserves are not appropriated
for designated expenditures and require a four-fifths vote by the Board of Supervisors to be transferred
into appropriations such as Salaries and Benefits, Services and Supplies, or Fixed Assets.
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Revenue: Source of income to an operation from any funding source other than Fund Balance.
Revenue Class: The revenue equivalent of an object level of expenditure. Revenue is divided into
descriptive classes for budgetary classification. Major classes include Taxes; Licenses, Permits, and
Franchises; Fines, Forfeitures, and Penalties; Use of Money and Property; Intergovernmental Revenues;
Charges for Services; Interfund Revenues; Miscellaneous Revenue; and Other Financing Sources.
Revenue estimates are adopted by the Board of Supervisors at the revenue class level. Revenue sub-
accounts represent the line-item detail for specific revenue sources within a revenue class.
Salaries and Benefits: An object level of expenditure reflecting the County’s compensation costs for
employees. Salaries includes all types of cost attributable to personnel services of full-time, part-time,
temporary, and extra-help employees, including overtime, vacation pay, sick leave pay, and various
types of premium pay. Benefits include the County’s share of the costs for health, dental, life insurance,
retirement, social security, and workers’ compensation.
Salary Resolution: The master legal roster of all authorized positions in the County, delineated by budget
unit. The Salary Resolution is maintained by the Human Resources Department. Each year, the Salary
Resolution is completely updated to reflect budget changes. The Resolution, as well as all amendments
to the Resolution, must be adopted by the Board of Supervisors; changes can occur during the year as
required.
Salary Resolution Amendment (SRA): Changes to the Master Salary Resolution, which must be adopted
by the Board of Supervisors.
Service Charges: Charges from servicing organizations for support services provided to a particular
budget unit. These include, but are not limited to, radio, telephone, auto insurance, liability insurance,
rent, food services (jail and hospital), information system services, and revenue collection services.
Services and Supplies: An object level of expenditure reflecting the purchase of goods and services.
Includes a wide variety of expense categories required to support the purposes of a given activity (e.g.,
office supplies, travel, and contract services).
Shared Vision 2025: A community visioning process undertaken by the Board of Supervisors in 2000 to
work in partnership with the community to achieve a citizen-developed vision for the future. The
community visioning process resulted in the creation of the County’s strategic plan, which reflects the
goals and priorities for the San Mateo County community. The Outcome-Based Management (OBM)
system has been implemented in all County programs and services to ensure alignment and progress
toward the goals identified in Shared Vision 2025.
Sources: refers to all revenue and Fund Balance available to finance expenses.
Special Districts: An independent unit of local government organized to perform a single government
function or a restricted number of related functions. Special districts usually have the power to incur
debt and levy taxes; however, certain types of special districts are entirely dependent upon enterprise
earnings and cannot impose taxes. Examples of special districts include water, drainage, flood control,
hospital, fire protection, and transit.
Special Funds: Funds used to account for proceeds from specific revenue sources that are legally
restricted as to how the revenues may be spent. The Parks Acquisition Fund is an example of this type
of fund; it can only be spent for acquiring park land and developing park facilities.
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Special Revenue Fund: A fund used to account for revenues legally earmarked for a particular purpose.
For example, if property tax revenues are earmarked for road services, a Road Fund would account for
the revenues and expenditures associated with such purposes.
Total Requirements: Reflects all expenditure appropriations, Intrafund Transfers, and Reserves.
Total Sources: Reflects all revenues and Fund Balance utilized to finance expenditure needs.
Trust Fund: A fund established to receive money that the local government holds on behalf of individuals
or other governments; the government may or may not have discretion over the use of the funds.
Examples include employee pension funds and taxes collected for other governments.
Use of Money and Property: Revenue account that contains funds received from interest, rent
payments, or proceeds from the sale of property.
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