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6.A. - Page 36 of 114 <br />housing and job training. 251 In November 2016, residents of East Palo Alto also approved <br />Measures O and p.252 Measure O increased the City's business license tax for landlords <br />with five or more residential units and was expected to increase City revenues by <br />approximately $0.6M annually. 253 Measure P increased the City's sales tax by a half -cent <br />and was expected to increase City revenues by approximately $1.8M annually. 254 The <br />City's planned revenue enhancements are targeted toward an expanded and improved <br />Master Fee Schedule (Fall 2019) and assessment or special district taxes related to the <br />City's stormwater and storm -drain systems. If approved, the assessment fees/taxes will <br />ultimately relieve General Fund operating transfers of between $0.20 million and $0.50 <br />million per year.255 <br />Pension Obligation Bonds — East Palo Alto <br />East Palo Alto does not have any outstanding pension obligation bonds. 256 <br />General Fund Reserves — East Palo Alto <br />East Palo Alto's general fund unassigned reserve as of end of FY 2017-18 was $16.2 <br />million 257 which represented a healthy 82.3 percent of the $19.67 million in general fund <br />expenditures for the year. 258 However, as of the FY 2018-19 Mid -year report, budgeted <br />general fund expenditures increased by 29.1 percent over FY 2017-18 (from $19.67 million <br />in FY 2017-18 to $25.4 million in FY 2018-19).259 At that time, the City had approved <br />approximately $5.8 million in additional spending initiatives primarily related to major <br />capital project improvements; of which $4.2 million is budgeted from general fund <br />reserves. 260 <br />Term Financial Forecast — East Palo Alto <br />East Palo Alto's city council has instructed staff to prepare a long-term, general fund <br />operating plan going out to the end of FY 2025-26 and staff is in the process of preparing <br />such a plan. 261 Staff's objective is to complete such a plan by October 2019.262 <br />251 The Stanford Daily, East Palo Alto Passes Measure to Tax Large Companies. Ballotpedia, Local Ballot Measures, <br />East Palo Alto, California, Measure HH, Commercial Office Space Parcel Tax. East Palo Alto website at www.ci.east- <br />palo-alto.ca.us/index.aspx?NID=627. <br />252 Ballotpedia, Local Ballot Measures, East Palo Alto, California, Measure O, Landlord Tax (November 2016). <br />Ballotpedia, Local Ballot Measures, East Palo Alto, California, Measure P, Sales Tax (November 2016). <br />251 East Palo Alto, Staff Report for July 19, 2016 City Council Meeting re: increasing business license tax, p. 3. East <br />Palo Alto, Staff Report for February 19, 2019 City Council Meeting, p.4. <br />251 East Palo Alto, Staff Report for July 19, 2016, p. 4. East Palo Alto, Staff Report for February 19, 2019 City Council <br />Meeting, p. 4. <br />251 East Palo Alto email, dated June 7, 2019. <br />256 mid. <br />257 East Palo Alto, Staff Report for March 5, 2019 City Council Meeting, p. 4. <br />251 East Palo Alto, Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2018, p. 34. <br />251 East Palo Alto, Presentation slides re: Fiscal Year 2018-2019 Midyear Budget Amendment, p. 24. East Palo Alto <br />email, dated June 7, 2019. <br />260 mid. <br />261 Grand Jury interview. <br />262 East Palo Alto, Proposed Operating Budget for Fiscal Year 2019-20, p. DB -55. <br />2018-2019 San Mateo County Civil Grand Jury 29 <br />40 <br />