HomeMy WebLinkAbout2016/01/12 Agenda Packet 1 declare under penalt}•of perjury tha[I am employed
by the City of Chula Vista in the office of the Ciry Clerk
and t6at t posted the document according to Brown Act
..._- requiremenu.
_... r�.����
_s«..�:�-.,..�a� ..._'r" ' J�
- :-�fi:�. nu�a• � Ib S;g,oa.
�.._=_ w. �
- _ - � —
x,: _ .
- - mw�x.�. ��3:s A ;_
x-'� �-"- � - :°� CI7Y OF
'�'"- ` CHULA VISfA
- ,.,r�"_g�Pg"�Y':rl'-.
- .iCl`1'.. ... - .y- �,t„- - 0 �
. _ //�f�r/������i�7 l/ i
�� /v/ f�t/
V
Mary Casillas Salas, Mayor
Patricia Aguilar, Councilmember Gary Halbert, City Manager
Pamela Bensoussan, Councilmember Glen R. Googins, City Attomey
John McCann, Councilmember ponna R. Norris, Ciry Clerk
Steve Miesen, Councilmember
Tuesday, January 12, 2016 5:00 PM Council Chambers
276 4th Avenue, Building A
Chula Vista, CA 91910
REGULAR MEETING OF THE CITY COUNCIL
CALL TO ORDER
ROLL CALL:
Councilmembers Aguilar, Bensoussan, McCann, Miesen and Mayo�Salas
PLEDGE OF ALLEGIANCE TO THE FLAG AND MOMENT OF SILENCE
SPECIAL ORDERS OF THE DAY
A. 15-0653 PRESENTATION OF AWARDS TO THE 2015 STARLIGHT
PARADE WINNERS
B. 16-0011 PRESENTATION BY CAROLINA ILIC, SENIOR REGIONAL
PLANNER, SAN DIEGO ASSOCIATION OF '
GOVERNMENTS (SANDAG) ON NEXT STEPS FOR SAN
DIEGO FORWARD: THE REGIONAL PLAN AND A
POTENTIAL FUNDING MEASURE
Ciry o/Chula Uisfa Page 7 Pnniatl on 7!1l1070
!" #&.0 '+,-./(B(.&(3!";4 "4<;6
JIODIA" +GDIN+C"QH -1*";"R"6S
34%) !"#)5"##)% ,!6)64%) (% 6) ,#% 0,')(6,77)'%! $$% 0,6" ()&1) %)$ 6" -)5"64 6)
0"(! ((" -) #%((),) !"#$%$&%'-),)$%$&%') 7)64%)8 &#"!-) ')(6,77)'%9 %(6()64,6), )"6%$)
&%)'%$ :%0)7 ')0"(! ((" ;))<7)1 )5"(4)6 )(8%,=) ) %) 7)64%(%)"6%$(-)8#%,(%)7"##) 6),)
>?%9 %(6)6 )28%,=@)7 '$)A,:,"#,&#%)" )64%)# &&1B), 0)( &$"6)"6)6 )64%) "61) #%'=)8'" ')6 )64%)
$%%6" +;))<6%$()8 ##%0)7' $)64%) (% 6) ,#% 0,')5"##)&%)0"(! ((%0)"$$%0",6%#1)7 ## 5" +)
64%) (% 6) ,#% 0,';
;P FJIEEFE,))9AM,H!AB! @<R?>&!(S!4 /. !G'!DEFJ:
FJIEEFE
"(./+$%! TT (61!*51!0$/.*1#:
!6% ((!7 8'99 /0 %$'/:
9>&AHR?@A<!AB!?8>!"@?L!"AR<"@H!AB!?8>!"@?L!AB!
4P FGIEGFF
FGIEGFF
"8RH,!M@&?,!,))9AM@<7!?8>!U"@?L!AB!"8RH,!M@&?,!
3 )! ,<R,H'!;>"> 3>9!DEFGV!,<;!,R?8A9@W@<7!
?8>!"@?L!><7@<>>9!?A!,))9AM>!BR?R9>!R);,?>&!
A<!3>8,HB!AB!?8>!"@?L
).2%$+!C( =#!;1T *01/*
!; < .%9 /%:
?51! +*$6$* !$#!/(*! !U) (X1+*V! #!Y1S$/1Y!./Y1 !&1+*$(/!FGKZ\[!(S!*51!
!=/>$.'/9 /% +!?'%$8 :
" %$S( /$ !>/6$ (/01/* %!\\. %$* !,+*!&* *1!7.$Y1%$/1#\]!*51 1S( 1'!
T. #. /*!*(!&* *1!7.$Y1%$/1#!&1+*$(/!FGEJEN+ONKO!/(!1/6$ (/01/* %!
16$1^!$#! 1_.$ 1Y:
"(./+$%! Y(T*!*51! 1#(%.*$(/:
!6% ((!7 8'99 /0 %$'/:
TP FGIEGDFA9;@<,<">!AB!?8>!"@?L!"AR<"@H!AB!?8>!"@?L!AB!
FGIEGDF
"8RH,!M@&?,!,))9AM@<7!?8>!?>H>79,)8!",<LA<!
;9,@<,7>!"8,<<>H!R);,?>;!<>PR&!&?R;L!,<;!
, ><;@<7!A9;@<,<">!<A:!DK\[`!,""A9;@<7HL!
NB@9&?!9>,;@<7O
).2%$+!C( =#!;1T *01/*
!; < .%9 /%:
?51! +*$6$* !$#!/(*! !U) (X1+*V! #!Y1S$/1Y!./Y1 !&1+*$(/!FGKZ\[!(S!*51!
!=/>$.'/9 /% +!?'%$8 :
" %$S( /$ !>/6$ (/01/* %!\\. %$* !,+*!&* *1!7.$Y1%$/1#\]!*51 1S( 1'!
T. #. /*!*(!&* *1!7.$Y1%$/1#!&1+*$(/!FGEJEN+ONKO!/(!1/6$ (/01/* %!
16$1^!$#! 1_.$ 1Y:
"(./+$%!T% +1!*51!( Y$/ /+1!(/!S$ #*! 1 Y$/-:
!6% ((!7 8'99 /0 %$'/:
#$%&!'(!#)*+ !,$-% !3! .$/% 0!'/!"12134"5
2016-01-12 Agenda PacketPage 2
!" #&.0 '+,-./(B(.&(3!";4 "4<;6
7P FGIEJD\[,:,"">)?,<">!AB!,R;@?>;!B@<,<"@,H!&?,?> ><?&!
FGIEJD\[
BA9!B@&",H!L>,9!><;>;!4R<>!KE'!DEFG
3:9>&AHR?@A<!AB!?8>!"@?L!"AR<"@H!AB!?8>!"@?L!
AB!"8RH,!M@&?,! ,a@<7!M,9@AR&!, ><; ><?&!?A!
?8>!B@&",H!L>,9!DEF`bFG!3R;7>?!?A!,;4R&?!BA9!
M,9@,<">&!,<;!,))9A)9@,?@<7!BR<;&!?8>9>BA9!
N`bG!MA?>!9>\\R@9>;O
B$/ /+1!;1T *01/*
!; < .%9 /%:
?51! +*$6$* !$#!/(*! !U) (X1+*V! #!Y1S$/1Y!./Y1 !&1+*$(/!FGKZ\[!(S!*51!
!=/>$.'/9 /% +!?'%$8 :
" %$S( /$ !>/6$ (/01/* %!\\. %$* !,+*!&* *1!7.$Y1%$/1#\]!*51 1S( 1'!
T. #. /*!*(!&* *1!7.$Y1%$/1#!&1+*$(/!FGEJEN+ONKO!/(!1/6$ (/01/* %!
16$1^!$#! 1_.$ 1Y:
"(./+$%! ++1T*!*51! 1T( *! /Y! Y(T*!*51! 1#(%.*$(/:
!6% ((!7 8'99 /0 %$'/:
,:9>&AHR?@A<!AB!?8>!"@?L!"AR<"@H!AB!?8>!"@?L!
=P FGIEJZF
FGIEJZF
AB!"8RH,!M@&?,!",HH@<7!,!7><>9,H! R<@"@),H!
>H>"?@A<!?A!3>!8>H;!A<!?R>&;,L'!4R<>!Z'!DEFJ'!
BA9!?8>!>H>"?@A<!AB!?CA! > 3>9&!AB!?8>!"@?L!
"AR<"@H'!9>)9>&><?@<7!;@&?9@"?&!K!,<;!`\]!
"A<&AH@;,?@<7!?8>!>H>"?@A<!C@?8!?8>!&?,?>C@;>!
>H>"?@A<\]!,<;!9>\\R>&?@<7!?8>!"AR<?L!AB!&,<!
;@>7A!3A,9;!AB!&R)>9M@&A9&!?A!)>9 @?!?8>!
9>7@&?9,9!AB!MA?>9&!?A!)>9BA9 !">9?,@<!
&>9M@">&!BA9!?8>!"A<;R"?!AB!?8>!>H>"?@A<
3:9>&AHR?@A<!AB!?8>!"@?L!"AR<"@H!AB!?8>!"@?L!
AB!"8RH,!M@&?,!,;A)?@<7!9>7RH,?@A<&!BA9!
",<;@;,?>&!BA9!>H>"?@M>!ABB@">!)>9?,@<@<7!?A!
,?>9@,H&!&R3 @??>;!?A!?8>!>H>"?A9,?>!,?!?8>!
7><>9,H! R<@"@),H!>H>"?@A<!?A!3>!8>H;!
?R>&;,L'!4R<>!Z'!DEFJ
"$* !"%1 =
!; < .%9 /%:
?51! +*$6$* !$#!/(*! !U) (X1+*V! #!Y1S$/1Y!./Y1 !&1+*$(/!FGKZ\[!(S!*51!
!=/>$.'/9 /% +!?'%$8 :
" %$S( /$ !>/6$ (/01/* %!\\. %$* !,+*!&* *1!7.$Y1%$/1#\]!*51 1S( 1'!
T. #. /*!*(!&* *1!7.$Y1%$/1#!&1+*$(/!FGEJEN+ONKO!/(!1/6$ (/01/* %!
16$1^!$#! 1_.$ 1Y:
"(./+$%! Y(T*!*51! 1#(%.*$(/#:
!6% ((!7 8'99 /0 %$'/:
#$%&!'(!#)*+ !,$-% !@! .$/% 0!'/!"12134"5
2016-01-12 Agenda PacketPage 3
!" #&.0 '+,-./(B(.&(3!";4 "4<;6
6P FGIEJ\[J9>&AHR?@A<!AB!?8>!"@?L!"AR<"@H!AB!?8>!"@?L!AB!
FGIEJ\[J
"8RH,!M@&?,!,))9AM@<7!),9?@"@),?@A<!@<!?8>!&,<!
;@>7A!"AR<?L!B,@9!DEFJ!&?9>>?!3,<<>9!)9A79, !
?A!)H,">!B,@9!)9A A?@A<,H!3,<<>9&!@<!?8>!"@?L!
AB!"8RH,!M@&?,!B>,?R9@<7!"@?L!HA7A!,<;!&,<!
;@>7A!"AR<?L!B,@9!,<;!)9>&><?@<7!&)A<&A9!
HA7A&
"$* ! / -1
!; < .%9 /%:
?51! +*$6$* !$#!/(*! !U) (X1+*V! #!Y1S$/1Y!./Y1 !&1+*$(/!FGKZ\[!(S!*51!
!=/>$.'/9 /% +!?'%$8 :
" %$S( /$ !>/6$ (/01/* %!\\. %$* !,+*!&* *1!7.$Y1%$/1#\]!*51 1S( 1'!
T. #. /*!*(!&* *1!7.$Y1%$/1#!&1+*$(/!FGEJEN+ONKO!/(!1/6$ (/01/* %!
16$1^!$#! 1_.$ 1Y:
"(./+$%! Y(T*!*51! 1#(%.*$(/:
!6% ((!7 8'99 /0 %$'/:
HAD@O"CD@J)DN"KCJ@"ALD" JIODIA" +GDIN+C
?F9GH " J@@DIAO
C%'( ()(8%,=" +)0 '" +)C &#"!) $$% 6()$,1),00'%(()64%) !"#) ), 1)( &D%!6)$,66%')
5"64" )64%) !"#E()D '"(0"!6" )64,6)"() 6)#"(6%0),(), )"6%$) )64%),+% 0,;))26,6%)#,5)
+% %',##1)8' 4"&"6()64%) !"#)7' $)0"(! ((" +) ')6,=" +),!6" ) ), 1)"(( %) 6)" !# 0%0)
)64%),+% 0,-)& 6-)"7),88' 8'",6%-)64%) !"#)$,1)(!4%0 #%)64%)6 8"!)7 ')7 6 '%)0"(! ((" )
')'%7%')64%)$,66%')6 )(6,77;)) $$% 6(),'%)#"$"6%0)6 )64'%%)$" 6%(;
+ AHJI"HAD@O
34%)<6%$A(B)#"(6%0)" )64"()(%!6" ) 7)64%),+% 0,)5"##)&%)! ("0%'%0)" 0":"0 ,##1)&1)64%)
!"#), 0),'%)%F8%!6%0)6 )%#"!"6)0"(! ((" ), 0)0%#"&%',6" ;))<7)1 )5"(4)6 )(8%,=) ), 1)
"6%$-)8#%,(%)7"##) 6),)>?%9 %(6)6 )28%,=@)7 '$)A,:,"#,&#%)" )64%)# &&1B), 0)( &$"6)"6)6 )64%)
"61) #%'=)8'" ')6 )64%)$%%6" +;
5P FGIEJKZ"@?L!,??A9<>L!9>)A9?!A<!"@?L!"AR<"@H!?>9 !
FGIEJKZ
H@ @?&!,<;!"@?L!"AR<"@H!;@9>"?@A<!?A!&?,BB!
9>7,9;@<7!&, >!N"(/*$/.1Y!S (0!<(61021 !FZ'!DEFGO
"$* !,**( /1
!; < .%9 /%:
?51! +*$6$* !$#!/(*! !U) (X1+*V! #!Y1S$/1Y!./Y1 !&1+*$(/!FGKZ\[!(S!*51!
!=/>$.'/9 /% +!?'%$8 :
" %$S( /$ !>/6$ (/01/* %!\\. %$* !,+*!&* *1!7.$Y1%$/1#\]!*51 1S( 1'!
T. #. /*!*(!&* *1!7.$Y1%$/1#!&1+*$(/!FGEJEN+ONKO!/(!1/6$ (/01/* %!
16$1^!$#! 1_.$ 1Y:
"(./+$%!51 !*51! 1T( *! /Y!T (6$Y1!Y$ 1+*$(/!*(!#* SS! #!$*!Y110#!
!6% ((!7 8'99 /0 %$'/:
TT (T $ *1:
#$%&!'(!#)*+ !,$-% !A! .$/% 0!'/!"12134"5
2016-01-12 Agenda PacketPage 4
!" #&.0 '+,-./(B(.&(3!";4 "4<;6
UP FGIEJGD"A<&@;>9,?@A<!AB!)A&&@3H>!,))A@<? ><?!?A!B@HH!
FGIEJGD
A<>!9> ,@<@<7!M,",<"L!A<!?8>!),9a&!c!
9>"9>,?@A<!"A @&&@A<!B9A !?8>!H@&?!AB!
B@<,H@&?&!C8A!C>9>!@<?>9M@>C>;!A<!<AM> 3>9!
FZ'!DEFG
,/!$/Y$6$Y. %!^5(!^ #! TT($/*1Y!*(!*51!) =#! /Y!
91+ 1 *$(/!"(00$##$(/! *!*51!011*$/-!(S!<(61021 !FZ'!
DEFG!5 #!Y1+%$/1Y!*51! TT($/*01/*'!%1 6$/-!(/1! 10 $/$/-!
6 + /+ :!?51!S(%%(^$/-!$/Y$6$Y. %#! 1+1$61Y!*^(!( !0( 1!
/(0$/ *$(/#!*(!21!$/*1 6$1^1Y!(/!<(61021 !FE'!DEFG'!^1 1!
#.2#1_.1/*% !$/*1 6$1^1Y!(/!<(61021 !FZ'!DEFG'! /Y!0 !
21! TT($/*1Y!*(!S$%%!*51! 10 $/$/-!6 + /+ Q!,%$+1!
"5 $#(/-= 0'!?5(0 #!;( %1'!H$/Y !< 6 ('!?5(0!
<15 $/-'!; 6$Y!A%$61 '!H1#%$1!)5 0'! /Y!4(5/!W 10:
HAM"@+I+EDCVO"CD?JCAO
@+MJCVO"CD?JCAO
,:9,?@B@",?@A<!AB!,))A@<? ><?&!?A!?8>!
:P FJIEEEJ
FJIEEEJ
BAHHAC@<7!"A @&&@A<&Q
I>00 !,2.*$/'!"(00$##$(/!(/!,-$/-!
I) * $+$ !B1 / /Y1d'!@/*1 / *$(/ %!B $1/Y#5$T!"(00$##$(/
3:9,?@B@",?@A<!AB!,))A@<? ><?!AB!?8>!
BAHHAC@<7!&?R;><?&!?A!?8>!LAR?8!,"?@A<!
"AR<"@HQ
I& 0.1%!&* (/-
I **51^!8(/-
I; /$1% !;$ d
I"(%$/!? 0
I7 2 $1% !)1 1d
I>%$d 21*5!8 S1/
I8 // 5!4(5/#(/
I) $#!;1%- Y(
;<P FJIEEED,))A@<? ><?!AB!;>)R?L! ,LA9
FJIEEED
#$%&!'(!#)*+ !,$-% !B! .$/% 0!'/!"12134"5
2016-01-12 Agenda PacketPage 5
!" #&.0 '+,-./(B(.&(3!";4 "4<;6
;;P FJIEEEF,))A@<? ><?!AB!"@?L!"AR<"@H > 3>9&!?A!
FJIEEEF
AR?&@;>!,7><"@>&Q
e"5.% !M$#* !M1*1 /#!8(01!&.TT( *!B(./Y *$(/!I!
1021 !
e"5.% !M$#* !M1*1 /#!8(01!&.TT( *!B(./Y *$(/!I!!
,%*1 / *1
e@/*1 / *$(/ %!"(./+$%!S( !H(+ %!>/6$ (/01/* %!@/$*$ *$61#
!!!!!N@"H>@O!I!>/6$ (/01/* %!H1 Y
e@/*1 / *$(/ %!"(./+$%!S( !H(+ %!>/6$ (/01/* %!@/$*$ *$61#!
!!!!!N@"H>@O!I!,%*1 / *1
eH1 -.1!(S!" %$S( /$ !"$*$1#'!& /!;$1-(!;$6$#$(/!I! 1021
eH1 -.1!(S!" %$S( /$ !"$*$1#'!& /!;$1-(!;$6$#$(/!I!,%*1 / *1
e 1* (T(%$* /!? /#$*!& #*10!3( Y!(S!;$ 1+*( #!N ?&O!I!
!!!!! 1021
e 1* (T(%$* /!? /#$*!& #*10!3( Y!(S!;$ 1+*( #!N ?&O!I!
!!!!!,%*1 / *1
e 1* (T(%$* /!C #*1^ *1 !"(00$##$(/!N 1* (O!I! 1021 !
e 1* (T(%$* /!C #*1^ *1 !"(00$##$(/!N 1* (O!I!,%*1 / *1
eA* !M %%1 !91-$(/ %!) =!NAM9)O!)(%$+ !"(00$**11! /Y!
!!!!!) 1#1 61!A^/1 ! / -1 !N)A O!I! 1021
eA* !M %%1 !91-$(/ %!) =!NAM9)O!)(%$+ !"(00$**11! /Y
!!!!!) 1#1 61!A^/1 ! / -1 !N)A O!I!,%*1 / *1
e& /!;$1-(!,##(+$ *$(/!(S!7(61 /01/*#!N&,<;,7O!3( Y!
(S!;$ 1+*( #!I!D/Y!,%*1 / *1
e& /!;$1-(!,##(+$ *$(/!(S!7(61 /01/*#!N&,<;,7O!
3 #5( 1!3$=1^ !"(00$**11
e&(.*5!"(./* !>+(/(0$+!;161%(T01/*!"(./+$%!N>;"O!I!
!!!!! 1021 !
e&(.*5!"(./* !>+(/(0$+!;161%(T01/*!"(./+$%!N>;"O!I!
!!!!!,%*1 / *1
;@&"R&&@A<!,<;!)A&&@3H>!,"?@A<!9>7,9;@<7!
;4P FJIEEFD
FJIEEFD
9>@<&?,?@<7!@<;>)><;><">!;,L!B@9>CA9a&!@<!
&AR?8!&,<!;@>7A!3,L
JFI HG@D@9DCOV" J@@DIAO
#$%&!'(!#)*+ !,$-% !5! .$/% 0!'/!"12134"5
2016-01-12 Agenda PacketPage 6
!" #&.0 '+,-./(B(.&(3!";4 "4<;6
HAM"+AAJCIDM" J@@DIAO
;TP FJIEEEg,:!) (T(#1Y!) (+1##1#!S( !;161%(T$/-! /Y!3 $/-$/-!B( ^ Y!
FJIEEEg
S( !"(./+$%!"(/#$Y1 *$(/
eH(22 $#*!91-$#* *$(/!A Y$/ /+1
e>f!) *1!"(00./$+ *$(/#!)(%$+$1#
e" 0T $-/!"(/* $2.*$(/!A Y$/ /+1!.TY *1
3:!&+51Y.%$/-!S( !<1f*!,3FDK`!NAT1/!7(61 /01/*! /Y!
>*5$+#O!? $/$/-
GJODN"ODOOHJI
* !%$% 6() 7),!6" ()6,=% )" ) # (%0)2%((" )(4,##)&%)$,0%),:,"#,&#%)&1) ) )
G%0 %(0,1)7 ## 5" +)64%) !"#)/%%6" +),6)64%) "61)*66 ' %1E() 77"!%)" ),!! '0, !%)5"64)
64%)?,#84)/;).' 5 )*!6)AH :%' $% 6) 0%)IJKIL;LB;
;7P FJIEEE`"A<B>9><">!C@?8!H>7,H!"AR<&>H!9>7,9;@<7!
FJIEEE`
>P@&?@<7!H@?@7,?@A<!)R9&R,<?!?A!7AM>9< ><?!
"A;>!&>"?@A<!G`gGJ:g!NYONFO
< 01#!(S!+ #1#Q
,O!!4 0$1!,/-%$/!6:!"$* !(S!"5.% !M$#* '!C( =1 h#!
"(0T1/# *$(/!,TT1 %#!3( Y'!" #1!<(:!,;4DgGG\[JJ\]
3O!!; /!M$%% 0$/!6:!"$* !(S!"5.% !M$#* '!1*! %:'!R/$*1Y!
&* *1#!;$#* $+*!"(. *'!" #1!<(:!FG+6EDDF`I3,&I933\]! /Y
"O!!"5 $#!&5$%%$/-'!1*! %:!6:!"$* !(S!"5.% !M$#* '!1*! %:'!& /!
;$1-(!&.T1 $( !"(. *'!" #1!<(:!KZIDEFGIEEEEJEgZ
I"RI "I"?H
+NBJFCI@DIA
6 )64%)28%!",#) "61) !"#)/%%6" +() )M, ,'1)NJ-)OPNQ-),6)JRPP)8;$;), 0)QRNI)8;$;-), 0)
64% !%)6 )64%)?%+ #,') "61) !"#)/%%6" +) )M, ,'1)OQ-)OPNQ-),6)IRPP)8;$;)" )64%)
!"#) 4,$&%'(;
/,6%'",#()8' :"0%0)6 )64%) "61) !"#)'%#,6%0)6 ), 1) 8% S(%((" )"6%$) )64"(),+% 0,),'%),:,"#,&#%)
7 ')8 &#"!)'%:"%5),6)64%) "61) #%'=E()T77"!%-)# !,6%0)" ) "61)U,##),6)OLQ)V '64)*:% %-). "#0" +)*-)
0 '" +) '$,#)& (" %(()4 '(;
#$%&!'(!#)*+ !,$-% !2! .$/% 0!'/!"12134"5
2016-01-12 Agenda PacketPage 7
!" #&.0 '+,-./(B(.&(3!";4 "4<;6
< )! $8#", !%)5"64)64%
*/W?< *X2)G<3U)Y<2*.<Z<3<W2)* 3
34%) "61) 7) 4 #,)\["(6,)'%9 %(6()" 0":"0 ,#()54 )'%9 "'%)(8%!",#),!! $$ 0,6" ()6 ),!!%((-),66% 0-)
, 0\\ ')8,'6"!"8,6%)" ),) "61)$%%6" +-),!6":"61-) ')(%':"!%-)! 6,!6)64%) "61) #%'=E()T77"!%),6)AQNKB)
QKNSIPJNA ,#"7 ' ",)?%#,1)2%':"!%)"(),:,"#,&#%)7 ')64%)4%,'" +)"$8,"'%0)&1)0",#" +)LNNB),6)#%,(6)
7 '61S%"+46)4 '()" ),0:, !%) 7)64%)$%%6" +;
/ (6) 4 #,)\["(6,) "61) !"#)$%%6" +(-)" !# 0" +)8 &#"!)! $$% 6(-),'%):"0% )'%! '0%0), 0),"'%0)#":%)
)*3\]3)^S:%'(%)!4, %#)KK)A64' +4 6)64%) 61B-) ) F) ,&#%)!4, %#)OJ)A #1)" ) 4 #,)\["(6,B-)
, 0) #" %),6)555;!4 #,:"(6,!,;+ :;)?%! '0%0)$%%6" +(),'%),#( ),"'%0) )G%0 %(0,1(),6)L)8;$;)
A& 64)!4, %#(B), 0),'%),'!4":%0) )64%) "61_()5%&("6%;
2"+ ) 8),6)555;!4 #,:"(6,!,;+ :)6 )'%!%":%)%$,"#) 6"7"!,6" ()54% ) "61) !"#),+% 0,(),'%)
8 &#"(4%0) #" %;
#$%&!'(!#)*+ !,$-% !C! .$/% 0!'/!"12134"5
2016-01-12 Agenda PacketPage 8
City of Chula Vista
Staff Report
File#:15-0653, Item#: A.
PRESENTATION OF AWARDS TO THE 2015 STARLIGHT PARADE WINNERS
City of Chula VistaPage 1 of 1Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 9
City of Chula Vista
Staff Report
File#:16-0011, Item#: B.
PRESENTATIONBYCAROLINAILIC,SENIORREGIONALPLANNER,SANDIEGO
ASSOCIATIONOFGOVERNMENTS(SANDAG)ONNEXTSTEPSFORSANDIEGOFORWARD:
THE REGIONAL PLAN AND A POTENTIAL FUNDING MEASURE
City of Chula VistaPage 1 of 1Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 10
City of Chula Vista
Staff Report
File#:16-0010, Item#: 1.
APPROVAL OF MINUTES of January 5, 2016.
RECOMMENDED ACTION
Council approve the minutes.
City of Chula VistaPage 1 of 1Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 11
!"#$" %&'(") * (
+,, -."+ -& ,*"/"01($
C&,*@(! "D(-&(1!"2 "94B;2344"5+
#&-6 '" %(78,1*
9:;"< %"=>,-&, "?& '@ -."=
%&'(") * ( " ="ABAB4
EFGHI=E"+FFCJKG"LM"CNF" JCO" LHK JI
=II"CL"LE0FE
!"#$% & '()! *+ ', -('. -*")/(# *+ ', -('. *+ -,"#$ 0(1'$ 2$1 /$## 3 '* *%3 % $' 4567 89:9 () ',
-*")/(# -,$:; %1< #*/$' 3 () -('. =$##< >?@ A*"%', B )" < -,"#$ 0(1'$< -$#(+*%)($9
ELII" =II3
!"#$%$&%'()* "#+',(-%. /0(1+0 '(2% 3 33+ ,( !"#$%$&%'(1! + (+ 4(
51,*,- 3
1+0 '(5+#+3
!"#$%$&%'(1"%3%
=8*,- 3
#1* C% 1 )'5 -('. &$)$! % =$#; %'< -('. ''*%) . D**!()1< -('. -# %E F*%%(1< $)3 11(1'$)' -('. -# %E
G(! #*2
5IF0GF"LM"=IIFGJ=K F"CL"CNF"MI=G"=K0"+L+FKC"LM"PJIFK F
H 8"'. &$.*% G )1*"11$) # 3 ', C# 3! *+ ## !($)/ 9
LKPFKC" =IFK0=E"QJ ,7*"B"/"2R
6789:;<)==>?@)A(?B(1CDEFG5( H(-%!%$&%'(67,(I967J
BS
E,6#77,-@,@"=6 #-3" #&-6 '"(TT1#>," %,"7 -& ,*S
6789:KL?>-CD)D G(D?J(MM7<(?B(FNG( CFO(?B( NEA)(@C5F)()1GD-CDP(
9S
NEA)(@C5F)(1EDC C=)A( ?-G(5G FC?D(IJ97J969(>GA)FCDP(F?(
FNG(G5F)2AC5N1GDF(?B(ED A)55CBCG-(=?5CFC?D5(F?()--(
NCGB(5E5F)CD)2CACFO(?BBC G>(Q5G ?D-(>G)-CDP()D-(
)-?=FC?DR(QLS7(@?FG(>GTEC>G-R
E,6#77,-@,@"=6 #-3" #&-6 '"(@#T " %,"#1@ -(-6,S
6789:K7?>-CD)D G(D?J(MM:9(?B(FNG( CFO(?B( NEA)(@C5F)()1GD-CDP(
US
?>-CD)D G(D?J(M9:L(>GA)FCDP(F?()(=G-G5F>C)D(2>C-PG(
-G@GA?=1GDF(C1=) F(BGG(B?>(?F)O(>)D N(@CAA)PG5(?DG,(
FU?,(BC@G,()D-(5CV(>GA)FCDP(F?(FNG()DDE)A(>G@CGU()D-(
)-WE5F1GDF(?B(BGG5(Q5G ?D-(>G)-CDP()D-()-?=FC?DR
E,6#77,-@,@"=6 #-3" #&-6 '"(@#T " %,"#1@ -(-6,S
#$%&!'(!#)*+ !,$-% !"
2016-01-12 Agenda PacketPage 12
!" #&-6 '+,, -."+ -& ,*"/"01($ D(-&(1!"2 "94B;
6789:9;
>G=?>F(>GP)>-CDP(FNG(-G@GA?=1GDF(C1=) F(BGG,(
<S
=)>XA)D-() TEC5CFC?D()D-(-G@GA?=1GDF(BGG,()D-(F>EDX(
5GUG>( )=CF)A(>G5G>@G(BED-5(B?>(FNG(BC5 )A(OG)>(GD-G-(
WEDG(M9,(I967
E,6#77,-@,@"=6 #-3" #&-6 '"1,6, >," %,"1,T#1 S
6789:M7>G5?AEFC?D(D?J(I96:8996(?B(FNG( CFO( ?ED CA(?B(FNG( CFO(
2S
?B( NEA)(@C5F)()==>?@CDP()D()P>GG1GDF(2GFUGGD(FNG(
CFO(?B( NEA)(@C5F)()D-(5F (F>)BBC ,(CD J(F?(-G@GA?=()(
F>)BBC (5CPD)A( ?11EDC )FC?D(1)5FG>(=A)D()D-(F?(
-G5CPD()D-( ?D5F>E F()D(E=P>)-G-(F>)BBC (5CPD)A(
?11EDC )FC?D( GDFG>()D-()==>?=>C)FCDP(YI;,999()D-(
YLI,999(B>?1(FNG()@)CA)2AG(2)A)D G(?B(FNG(UG5FG>D(
F>)D5=?>F)FC?D(-G@GA?=1GDF(C1=) F(BGG(QUF-CBR(BED-(
)D-(FNG(G)5FG>D(F>)D5=?>F)FC?D(-G@GA?=1GDF(C1=) F(
BGG(QF-CBR(BED-,(>G5=G FC@GAO(F?( C=(FB8M<:,(F>)BBC (
1)D)PG1GDF( GDFG>()D-( ?11EDC )FC?D(1)5FG>(=A)D(
QLS7(@?FG(>GTEC>G-R
E,6#77,-@,@"=6 #-3" #&-6 '"(@#T " %,"1,*#'& #-S
88%*B$# *+ ', -*)1 )' -$# )3$%
= CJLK3="7# #-"V(*"7(@,"8!" #&-6 '7,78,1"+6 (-- "*,6#-@,@"8!" #&-6 '7,78,1"
=.& '(1 " #"(TT1#>,"* ($$W*"1,6#77,-@( #-*"#-" %,"(8#>," #-*,- " (',-@(1"
,7* "%,(@ -.*"1,(@ " ,X "V( >,@S"C%,"7# #-"6(11 ,@"8!" %,"$#''#V -."># ,3
L(8()* "#+',(2% 3 33+ ,(1! + (+ 4(5+#+3
O,*3
9(((
K#3
9(((
=8* ( -3
JCF+P"EF+L)F0"MEL+"CNF" LKPFKC" =IFK0=E
I, % 2 % )*) 9
5H?IJ " L++FKCP
# J$ C$"#"1< % 8% 1 )'()! C$"#"1 K)' %8%(1 1< LL-< J8% 11 3 /*)/ %) % !$%3()! (11" 1 % #$' 3 '*
:*'*% ,*: 1 ; ()! 8$%E 3 *) 8";#(/ 1'% '1< $)3 1, 1";:('' 3 2%('' ) 3*/": )'$'(*) '* ', -*")/(#9
= CJLK"JCF+P
6789:77 ?D5C-G>)FC?D(?B()-?=FCDP(FNG(NG)AFNO( NEA)(@C5F)(
;S
) FC?D(=A)D
>G5?AEFC?D(D?J(I96:899I(?B(FNG( CFO( ?ED CA(?B(FNG( CFO(
?B( NEA)(@C5F)()-?=FCDP(FNG(NG)AFNO( NEA)(@C5F)() FC?D(
=A)D
M )(*% C%*N /' -**%3()$'*% O"%P !$B $ 8% 1 )'$'(*) *) ', 8%*8*1 3 = $#',. -,"#$ 0(1'$ /'(*) C#$)9
#$%&!'(!#)*+ !,$-% !.
2016-01-12 Agenda PacketPage 13
!" #&-6 '+,, -."+ -& ,*"/"01($ D(-&(1!"2 "94B;
I, +*##*2()! : :; %1 *+ ', 8";#(/ 18*E () 1"88*%' *+ 1'$++Q1 % /*:: )3$'(*)5
R L '(/($ -$P$% 1< -,"#$ 0(1'$ % 1(3 )'< % 8% 1 )'()! M$) S1(3%* = $#', - )' %
R K:(#. M %$+. -*J< % 8% 1 )'()! & -< $)3 1, $#1* 18*E () 1"88*%' *+ $: )3()! ', 8#$) '* ()/#"3
', 8"%1"(' *+ (:8%*B : )'1 '* ', G#" L() '%*## . $)3 '* 1"88*%' ', 8#$))()! *+ ', C"%8# L() '%*## .9
= CJLK3="7# #-"V(*"7(@,"8!" #&-6 '7,78,1"=.& '(1 "*,6#-@,@"8!"+(!#1"P('(* " %( "
E,*#'& #-"K#S"94B;/449"8,"(@#T ,@ "%,(@ -."1,(@ " ,X "V( >,@S"C%,"7# #-"
6(11 ,@"8!" %,"$#''#V -."># ,3
L(8()* "#+',(2% 3 33+ ,(1! + (+ 4(5+#+3
O,*3
9(((
K#3
9(((
=8* ( -3
JCO"+=K=GFEYP"EF5LECP
H(% /'*% *+ C";#(/ T*%E1 =*8E()1 8%*B(3 3 ()+*%:$'(*) % !$%3()! %$()+$##< 8*' )'($# +#**3()!< $)3
8% 8$%$'(*)1 ',$' ,$B ; ) :$3 3" '* ', $)'(/(8$' 3 K# F()*9 = $))*")/ 3 $) "8/*:()! 8";#(/
2*%E1,*8 *) ', '*8(/< 2,(/, 2*"#3 ; , #3 U$)"$%. 77< >67@9
+=OLEYP"EF5LECP
' ', % V" 1' *+ &$.*% M$#$1< ', % 2$1 /*)1 )1"1 *+ ', -*")/(# '* $33 $) (' : '* ', ) J' -('.
-*")/(# $! )3$ '* 3(1/"11 ;%()!()! +(% 2*%E1 ;$/E '* ', G$.+%*)'9
&$.*% M$#$1 8$(3 '%(;"' '* 0$) 11$ H L$ -%"P< $ #*/$# 8% 1/,**# ' $/, % 2,* 2$1 E(## 3 () $ G*)('$
,*"1 +(% 9
LHK JI+F+?FEPY" L++FKCP
-*")/(#: :; % !"(#$% $))*")/ 3 ', M'$%#(!,' C$%$3 $2$%31 2*"#3 ; 8% 1 )' 3 $' ', ) J' -*")/(#
: '()!9
-('. ''*%) . D**!()1 1'$' 3 ',$' -#*1 3 M 11(*) W' : ? 2*"#3 ; /*)'()" 3 '* ', : '()! *+ U$)"$%.
7>< >67@9 ' ', % V" 1' *+ -('. ''*%) . D**!()1< ', % 2$1 /*)1 )1"1 *+ ', -*")/(# '* $33 $) (' : '*
', ) J' -('. -*")/(# $! )3$ '* /*)1(3 % $ % 8*%' +%*: ', -('. ''*%) . *) *8 ) !*B %): )' 8%*N /'19
ILPF0"PFPPJLK
6789:;I ?DBG>GD G(UCFN(AGP)A( ?ED5GA(>GP)>-CDP(GVC5FCDP(
:S
ACFCP)FC?D(=E>5E)DF(F?(P?@G>D1GDF( ?-G(5G FC?D(
7L<7:J<(Q4RQ6R
D+$%( H(!+3%Z(((W+$"%() *#" (\[J( "/0( H( \\ #+(@"3/+,(U '\]%'^3(
$.% 3+/" ()..%+#3(2 +'4,( +3%(D J()-WI<77;::
W' : ? 2$1 /*)'()" 3 '* ', : '()! *+ U$)"$%. 7>< >67@9
=0DLHEK+FKC
' 454X 89:9< &$.*% M$#$1 $3N*"%) 3 ', : '()! '* ', !"#$% -('. -*")/(# & '()! *) U$)"$%. 7><
>67@< $' 4566 89:9< $)3 ', )/ '* $ M8 /($# -('. -*")/(# T*%E1,*8 *) I,"%13$.< U$)"$%. 7Y< >67@< $'
Y566 89:9 () ', -*")/(# -,$:; %19
_______________________________
X%''0(XJ(2"*%# `,()33"3/+ /( "/0( #%'\]
#$%&!'(!#)*+ !,$-% !/
2016-01-12 Agenda PacketPage 14
City of Chula Vista
Staff Report
File#:15-0511, Item#: 2.
RESOLUTIONOFTHECITYCOUNCILOFTHECITYOFCHULAVISTAAPPROVINGTHE“CITY
OFCHULAVISTABMPMANUAL,DECEMBER2015”ANDAUTHORIZINGTHECITYENGINEER
TO APPROVE FUTURE UPDATES ON BEHALF OF THE CITY
RECOMMENDED ACTION
Council adopt the resolution.
SUMMARY
OnMay08,2013,theSanDiegoRegionalWaterQualityControlBoard(RegionalBoard)adopteda
newNationalPollutantDischargeEliminationSystem(NPDES)PermitandWasteDischarge
RequirementsforDischargesfromtheMunicipalSeparateStormSewerSystems(MS4)Drainingthe
WatershedswithintheSanDiegoRegion,OrderNo.R9-2013-0001(“MS4Permit”).InFebruary
2015,theMS4PermitwasamendedbyOrderR9-2015-0001andOrderR9-2015-0100onNovember
18,2015.TheMS4Permitregulatesdischargestostormdrainsystemswithin18municipalitiesin
SanDiegoCounty,theCountyofSanDiego,theSanDiegoCountyRegionalAirportAuthority,and
theSanDiegoUnifiedPortDistrict,aswellas13CopermitteesinOrangeCountyand5
Copermittees in Riverside County (collectively referred to as “Copermittees”).
TheDevelopmentPlanningComponentoftheMS4PermitrequireseachCopermitteetoupdatesits
localBestManagementPractices(BMP)DesignManualpursuanttoProvisionF.2.b.FortheCityto
maintaincompliancewiththeMS4Permit,itisnecessarythattheCityCouncilapprovetheCityof
ChulaVistaBMPDesignManual,datedDecember2015(“BMPDesignManual”)andauthorizethe
City Engineer to approve future updates on behalf of the City.
ENVIRONMENTAL REVIEW
Environmental Notice
Theactivityisnota“Project”asdefinedunderSection15378oftheCaliforniaEnvironmentalQuality
ActStateGuidelines;therefore,pursuanttoStateGuidelinesSection15060(c)(3)noenvironmental
review is required.
Environmental Determination
TheproposedactivityhasbeenreviewedforcompliancewiththeCaliforniaEnvironmentalQuality
Act(CEQA)andithasbeendeterminedthattheactivityisnota“Project”asdefinedunderSection
15378oftheStateCEQAGuidelinesbecauseitwillnotresultinaphysicalchangeinthe
environment;therefore,pursuanttoSection15060(c)(3)oftheStateCEQAGuidelines,theactivityis
not subject to CEQA. Thus, no environmental review is required.
BOARD/COMMISSION RECOMMENDATION
Not Applicable
City of Chula VistaPage 1 of 5Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 15
File#:15-0511, Item#: 2.
DISCUSSION
AsrequiredbytheMS4Permit,theCopermitteeshavedevelopedtheModelBestManagement
PracticesBMPDesignManual,datedJune2015(“RegionalManual”)toreplacethecurrent
countywideModelStandardUrbanStormwaterMitigationPlan(SUSMP),datedMarch25,2011,
whichwasbasedontherequirementsofthe2007MS4Permit.TheMS4Permitfurtherrequiresthe
CopermitteestoupdatetheirlocalBMPDesignManualtocorrespondwiththecriteriaandstandards
established in the updated Regional Manual.
ThefollowingaresignificantupdatestostormwaterrequirementsoftheMS4Permitcomparedtothe
2007 MS4 Permit and 2011 Countywide Model SUSMP:
PriorityDevelopmentProject(PDP)categorieshavebeenupdatedandtheminimumthreshold
o
of impervious area to qualify as a PDP has been reduced.
Manyofthelowimpactdevelopment(LID)requirementsforsitedesignthatwereapplicable
o
onlytoPDPsunderthe2007MS4Permitareapplicabletoallprojects(StandardProjectsand
PDPs) under the MS4 Permit.
Thestandardforstormwaterpollutantcontrol(formerlytreatmentcontrol)isretentionofthe
o
th
24-hour85percentilestormvolume,definedastheeventthathasaprecipitationtotalgreater
thanorequalto85percentofalldailystormeventslargerthan0.01inchesoveragiven
period of record in a specific area or location.
th
Forsituationswhereonsiteretentionofthe85percentilestormvolumeistechnicallynot
o
feasible,biofiltrationmustbeprovidedtosatisfyspecific“biofiltrationstandards”.These
standardsconsistofasetofsiting,selection,sizing,designandoperationandmaintenance
(O&M) criteria that must be met for a BMP to be considered a “biofiltration BMP”.
Exemptionsfromhydromodificationmanagementarereduced,andcertaincategoriesof
o
exemptionsthatarenotidentifiedintheMS4PermitmustbeidentifiedinaWatershed
Management Area Analysis (WMAA).
Theflowcontrolperformancestandardforhydromodificationmanagementisbasedon
o
controlling flow to pre-development condition (natural) rather than pre-project condition.
Hydromodificationmanagementrequirementsareexpandedtoincluderequirementstoprotect
o
critical coarse sediment yield areas.
Alternative(offsite)complianceapproachesareprovidedasanoptiontosatisfypollutant
o
controlorhydromodificationmanagementperformancestandardsifaCopermitteeimplements
an alternative compliance program.
TheCityofChulaVistaBMPDesignManual(akaDevelopmentStormWaterManual)wasoriginally
developedinNovember2002.ItsfirstupdatewasinJanuary2008addedgeneralrequirementsfor
LowImpactDevelopment,InterimHydromodificationCriteria,limitationsofgrading,andadvanced
treatment.InMarch2010asecondupdatewascompletedthatincludedmorespecificstandardsand
criteria for Low Impact Development site design, source control, and treatment control BMPs.
TheproposedCity’sBMPDesignManualrequiredpursuanttoProvisionF.2.b.(1)includesbutnot
City of Chula VistaPage 2 of 5Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 16
File#:15-0511, Item#: 2.
limitedtoupdatedprocedurestodeterminethenatureandextentofstormwaterrequirements
applicabletoapotentialdevelopmentorredevelopmentprojects;updatedprocedurestoidentify
pollutantsandconditionsofconcernforselectingthemostappropriatestructuralBMPs;updated
proceduresfordesigningstructuralBMPs,includinganyupdatedperformancerequirementstobe
consistentwiththerequirementsofProvisionE.3.cforallstructuralBMPslistedintheBMPDesign
Manual;long-termmaintenancecriteriaforeachstructuralBMPlistedintheBMPDesignManual;
and alternative compliance criteria.
TheintendedusersoftheBMPDesignManualincludeprojectapplicants,forbothprivateandpublic
developments,theirrepresentativesresponsibleforpreparationofStormWaterQualityManagement
Plans (SWQMPs) and City’s personnel responsible for review of these plans.
The BMP Design Manual is organized in the following manner:
Anintroductorysectiontitled“HowtoUsethisManual”providesapracticalorientationto
o
intended uses and provides examples of recommended workflows for using the manual.
Chapter1providesinformationtohelpthemanualuserdeterminewhichofthestormwater
o
managementrequirementsareapplicabletotheproject;sourcecontrols/sitedesign,pollutant
controls, and hydromodification management.
Chapter2definestheperformancestandardsforsourcecontrolandsitedesignBMPs,storm
o
waterpollutantcontrolBMPs,andhydromodificationmanagementBMPsbasedontheMS4
Permit.
Chapter3describestheessentialstepsinpreparingacomprehensivestormwater
o
managementdesignandexplainstheimportanceofstartingtheprocessearlyduringthe
preliminary design phase.
Chapter4presentsthesourcecontrolandsitedesignrequirementstobemetbyall
o
development projects and is therefore intended to be used by Standard Projects and PDPs.
Chapter5appliestoPDPs.Itpresentsthespecificprocessfordeterminingwhichcategoryof
o
onsitepollutantcontrolBMP,orcombinationofBMPs,ismostappropriateforthePDPsite
and how to design the BMP to meet the storm water pollutant control performance standard.
Chapter6appliestoPDPsthataresubjecttohydromodificationmanagementrequirements.
o
Thischapterprovidesguidanceformeetingtheperformancestandardsforthetwo
componentsofhydromodificationmanagement:protectionofcriticalcoarsesedimentyield
areas and flow control for post-project runoff from the project site.
Chapter7addressesthelongtermO&MrequirementsofstructuralBMPspresentedinthis
o
manual, and mechanisms to ensure O&M in perpetuity.
Chapter8describesthespecificrequirementsforthecontentofprojectsubmittalstofacilitate
o
localjurisdictions'reviewofprojectplansforcompliancewithapplicablerequirementsofthe
manual and the MS4 Permit.
AppendicestothismanualprovidedetailedguidanceforBMPdesign,calculationprocedures,
o
worksheets, maps and other figures to be referenced for BMP design.
ApprovingtheCity’sBMPDesignManualbytheduedateofFebruary16,2016,isarequirementof
City of Chula VistaPage 3 of 5Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 17
File#:15-0511, Item#: 2.
theMS4Permit.Non-compliancewithsaidrequirementwillresultinaviolationoftheMS4Permit
andexposetheCitytoenforcementaction,includingNoticesofViolationand/ormonetaryfinesas
well as possible third party suits.
IftheSanDiegoWaterBoardamendsProvisionsE.3.a-dduringthepermittermbutaftertheCity
hascompletedtheupdatepursuanttoProvisionF.2.b.(1),theCitymustreviseitsBMPDesign
ManualtoincorporatetheamendedProvisionE.3.a-drequirementsassoonaspossiblebutnotlater
than90daysafterthedatetheSanDiegoWaterBoardadoptstheamendmentstoProvisionsE.3.a-
d, unless otherwise directed by the San Diego Water Board Executive Officer.
InviewofthefactthatupdatestotheManualarewhollyfortechnicalreasons,staffrequeststhatthe
CityCouncilauthorizestheCityEngineertoapproveitssubsequentamendmentsonbehalfofthe
City.Anyfutureupdateswillincludepublicparticipationintheformofinformalreviewandcomment
bythedevelopmentcommunityandinterestedcitizens.Staffwillcarefullyconsiderallcommentsand
includetheminthefinaldraftbeforerequestingCityEngineer’sapproval.StaffwillinformtheCity
Councilofanynewregulationsorrequirementsthatmaydemandpolicydecisionsorinvolve
increased expenditures.
DECISION-MAKER CONFLICT
Staffhasreviewedthedecisioncontemplatedbythisactionandhasdeterminedthatitisnotsite-
specificandconsequently,the500-footrulefoundinCaliforniaCodeofRegulationsTitle2,section
18702.2(a)(11),isnotapplicabletothisdecisionforpurposesofdeterminingadisqualifyingreal
property-relatedfinancialconflictofinterestunderthePoliticalReformAct(Cal.Gov'tCode§87100,
et seq.).
Staffisnotindependentlyaware,andhasnotbeeninformedbyanyCityCouncilmember,ofany
other fact that may constitute a basis for a decision maker conflict of interest in this matter.
LINK TO STRATEGIC GOALS
TheCity’sStrategicPlanhasfivemajorgoals:OperationalExcellence,EconomicVitality,Healthy
Community,StrongandSecureNeighborhoodsandaConnectedCommunity.ApprovingtheCityof
ChulaVistaBMPDesignManualsupportsOperationalExcellenceasitallowstheCitytoimprovethe
waterqualitybyimplementingonsitepost-constructionstormwaterrequirementsforStandard
ProjectsandPDPs,andprovidingupdatedproceduresforplanning,preliminarydesign,selection,
anddesignofpermanentstormwaterBMPsbasedontheperformancestandardspresentedinthe
MS4 Permit.
CURRENT YEAR FISCAL IMPACT
UpdatingtheCityofChulaVistaBMPDesignManualisaMS4Permitrequirement,whichinitselfwill
nothavefiscalimpactsontheCity.TheCity’scostsforcompliancewiththeMS4PermitinFiscal
Year2015-2016havebeenincludedinthePublicWorksbudgetforFiscalYear2015-2016.
Therefore, no appropriation is required.
ONGOING FISCAL IMPACT
TherequestedactionbyitselfwillnotresultinanyongoingfiscalimpacttotheCity.However,
compliancewiththeMunicipalPermitdemandsongoingprogramexpenditures.Basedon
experience,witheachre-issuanceoftheMunicipalPermit,morestringentandcostlyrequirements
City of Chula VistaPage 4 of 5Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 18
File#:15-0511, Item#: 2.
can be expected.
Projectsubmittalreviewsandinspectionservicesrelatingtodevelopmentprojectsarechargeableto
projectdeveloperdepositaccounts.FundsrequiredtocoverBMPDesignManualupdatescostsfor
eachadditionalyearwillbeprogrammedaspartoftheCity’sPublicWorksbudgetforthatFiscal
Year as part of the normal budget process.
ATTACHMENTS
1 - Summary of City of Chula Vista BMP Design Manual, December 2015
Staff Contact: Boushra Salem, Senior Civil Engineer, Department of Public Works
City of Chula VistaPage 5 of 5Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 19
I[em 2
Revised Resolution
RESOLUTION NO.
RESOLUTION OF THE CITY COiJi`'CIL OF 7�HE C1T1' OF
CHULA VISTA APPROVING THE "CITY OF CHULA VISTA
BA�P MAI�iUAL. DECEMBER 201 S` AND AUTHOR]ZIi�'G
THE CITY ENGIIvEER TO APPROVE FUTURE UPDATES ON
BEHALF OF THE CITY
WIIEREAS. on May 08, 2013, the San Dieeo Regional Vdater Qualit}� Control Boazd
(Reeional Board) adopted a ne��� I�'ational Pollutant Discharge Elimination System (I�'PDES)
Permit and �1'aste Discharge Requirements for Dischazaes from the Municipal Separate Storm
Se���er S��stems (MS4) Draining the Watersheds ��ithin the San Dieeo Region, Order No. R9-
20li-0001 (`MS4 Permit '). In Februan 201�; the MS4 Permit ���as amended b�� Order R9-201�-
001: and
\1�"IIEREAS. the MS4 Permit regulates dischazges to storm drain s}�stems ti�ithin 18
municipalities in San Diego Count��; the Count}� of San Diego, the San Dieeo Countv Regional
Airport Authority, and the San Diego Unified Port District; as �vell as li Copermittees in Orange
Countv and � Copermittees in Ri��erside Counn (collectively referred to as "Copermittees"); and
V�'HEREAS; the Development Plannine Component of the A4S4 Permit requires each
Copermittee to update its local Best Management Practices (BMP) Desien Manual pursuant to
Provision F.2.b: and
WHEREAS, the City of Chula Vista BMP Design Manual (aka Development Storm
R'ater Manual) ���as orieinallv de��eloped in I�'ovember 2002. and its first update �vas in Januarv
2008; which added � general requirements for Loti� Impact De��elopment Interim
H��dromodification Criteria, limitations of grading. and advanced treatment; and
�4'HEREAS; in Mazch 2010 a second update �i�as completed that included more specific
standards and criteria for Lo��� Impact Development site desien; source convol, and treatment
control BMPs: and �
WHEREAS, the proposed Citv's BMP Desien Manual required pursuant to Pro��ision
F.2.6.(1) includes, but is not limited to; updated procedures to determine the nature and extent of
storm water requirements applicable to a potential development or redevelopment projects;
updated procedures to identifi� pollutants and conditions of concem for selectine the most
appropriate structural BMPs; updated procedures for designing siructural BMPs, including an��
updated performance requirements to be consistent with the requirements of Pro��ision E.3.c for
all structural BMPs listed in the BMP Desien ManuaL lone-term maintenance criteria for each
strucmral BMP listed in the BMP Design Manual; and alternati��e compliance criteria; and
R'HEREAS, the intended users of the BMP Design A4anual include project applicants;
for both private and public de��elopments, their representati�es responsible for preparation of
Storm Water Qualit�� Manaeement Plans (S�i'QMPs) and Cit}�'s personnel responsible for review
of these plans; and
C 1UurSU:em'BWppDa�aU.ocalNlicrosofi\WindowslTempordrv Inmme�Files�Covrcnt.OuJookUSAIPiUFve�iSed Reso Item I S-0il l.doc
Resolution No.
Page 2
WHEREAS, approving the City's BMP Design Manual by the due da et 'of February.;l'6;
_
201��6. is a requirement of the MS4 Permit; and
WHEREAS, non-compliance with said requirement will result in a violation of the MS4
Permit and could expose the City to enforcement action, including Notices of Violation and/or
monetary fines, as well as possible third-party suits.
NOW, THEREFORE; BE IT RESOLVED by the City Council of the City of Chula
Vista, that it approves the City of Chula Vista BMP Design Manual, dated December 2015
("BMP Design Manual.")
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista; that it
authorizes the City Engineer to approve future updates on behalf of the City.
Presented by Approved as to form by
Richard A. Hopkins Glen R. Googins
Director of Public Works City Attorney
RESOLUTION NO. __________
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA APPROVING THE “CITY OF CHULA VISTA
BMP MANUAL, DECEMBER2015” AND AUTHORIZING
THE CITY ENGINEER TO APPROVE FUTURE UPDATES ON
BEHALF OF THE CITY
WHEREAS, on May 08, 2013, the San Diego Regional Water Quality Control Board
(Regional Board) adopted a new National Pollutant Discharge Elimination System (NPDES)
Permit and Waste Discharge Requirements for Discharges from the Municipal Separate Storm
Sewer Systems (MS4) Draining the Watersheds within the San Diego Region, Order No. R9-
2013-0001 (“MS4 Permit”). In February 2015, the MS4 Permit was amended by Order R9-2015-
001; and
WHEREAS, the MS4 Permit regulates discharges to storm drain systems within 18
municipalities in San Diego County, the County of San Diego, the San Diego County Regional
Airport Authority, and the San Diego Unified Port District, as well as 13 Copermittees in Orange
County and 5 Copermittees in Riverside County (collectively referred to as “Copermittees”); and
WHEREAS, the Development Planning Component of the MS4 Permit requires each
Copermittee to update its local Best Management Practices (BMP) Design Manual pursuant to
Provision F.2.b; and
WHEREAS, the City of Chula Vista BMP Design Manual (aka Development Storm
Water Manual) was originally developed in November 2002,and its first update was in January
2008, whichadded general requirements for Low Impact Development, Interim
Hydromodification Criteria, limitations of grading, and advanced treatment; and
WHEREAS, in March 2010 a second update was completed that included more specific
standards and criteria for Low Impact Development site design, source control, and treatment
control BMPs; and
WHEREAS, the proposed City’s BMP Design Manual required pursuant to Provision
F.2.b.(1) includes,but is not limited to,updated procedures to determine the nature and extent of
storm water requirements applicable to a potential development or redevelopment projects;
updated procedures to identify pollutants and conditions of concern for selecting the most
appropriate structural BMPs; updated procedures for designing structural BMPs, including any
updated performance requirements to be consistent with the requirements of Provision E.3.c for
all structural BMPs listed in the BMP Design Manual; long-term maintenance criteria for each
structural BMP listed in the BMP Design Manual; and alternative compliance criteria; and
WHEREAS, the intended users of the BMP Design Manual include project applicants,
for both private and public developments, their representatives responsible for preparation of
Storm Water Quality Management Plans (SWQMPs) and City’s personnel responsible for review
of these plans; and
C:\\Users\\GRANIC~1\\AppData\\Local\\Temp\\BCL Technologies\\easyPDF 7\\@BCL@44054477\\@BCL@44054477.doc
2016-01-12 Agenda PacketPage 20
Resolution No.
Page 2
WHEREAS, approving the City’s BMP Design Manual by the due date of December 24,
2015, is a requirement of the MS4 Permit; and
WHEREAS, non-compliance with said requirement will result in a violation of the MS4
Permit and could expose the City to enforcement action, including Notices of Violationand/or
monetary fines,as well as possible third-party suits.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula
Vista, that it approves the City of Chula Vista BMP Design Manual, dated December 2015
(“BMP Design Manual.”)
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that it
authorizesthe City Engineerto approve future updates on behalf of the City.
Presented byApproved as to form by
Richard A. HopkinsGlen R. Googins
Director of Public Works City Attorney
2016-01-12 Agenda PacketPage 21
2016-01-12 Agenda PacketPage 22
2016-01-12 Agenda PacketPage 23
2016-01-12 Agenda PacketPage 24
2016-01-12 Agenda PacketPage 25
2016-01-12 Agenda PacketPage 26
2016-01-12 Agenda PacketPage 27
2016-01-12 Agenda PacketPage 28
2016-01-12 Agenda PacketPage 29
2016-01-12 Agenda PacketPage 30
2016-01-12 Agenda PacketPage 31
2016-01-12 Agenda PacketPage 32
2016-01-12 Agenda PacketPage 33
2016-01-12 Agenda PacketPage 34
2016-01-12 Agenda PacketPage 35
2016-01-12 Agenda PacketPage 36
2016-01-12 Agenda PacketPage 37
2016-01-12 Agenda PacketPage 38
City of Chula Vista
Staff Report
File#:15-0521, Item#: 3.
ORDINANCEOFTHECITYCOUNCILOFTHECITYOFCHULAVISTAAPPROVINGTHE
TELEGRAPHCANYONDRAINAGECHANNELUPDATEDNEXUSSTUDYANDAMENDING
ORDINANCE NO. 2384 ACCORDINGLY (FIRST READING)
RECOMMENDED ACTION
Council place the ordinance on first reading.
SUMMARY
In1990,theCityestablishedtheTelegraphCanyonDrainageFeebyCityCouncilOrdinance2384to
fundthenecessaryimprovementsfortheTelegraphCanyonDrainageChannel.Manyofthe
improvementshavebeencompleted.However,duetochangesindesignstandardsandregulatory
environment,certainimprovementscouldnotbecompletedasoriginallyplanned.Asaresult,City
staffcommissionedanexusstudytoidentifyhowthefacilitiescouldbebuilttoaccomplishthe
purposeforwhichtheDrainageFeewasoriginallyestablished.Staffrecommendsamending
Ordinance2384toreflectfacilitiesidentifiedinthenexusstudyrecentlypreparedbyAtkinsNorth
America,Incorporated.Thisamendmentwillnotaffectthedrainagefeewhichiscurrently$4,579per
acre.
ENVIRONMENTAL REVIEW
Environmental Notice
Theactivityisnota“Project”asdefinedunderSection15378oftheCaliforniaEnvironmentalQuality
ActStateGuidelines;therefore,pursuanttoStateGuidelinesSection15060(c)(3)noenvironmental
review is required.
Environmental Determination
TheproposedactivityhasbeenreviewedforcompliancewiththeCaliforniaEnvironmentalQuality
Act(CEQA)andithasbeendeterminedthattheactivityisnota“Project”asdefinedunderSection
15378oftheStateCEQAGuidelinesbecauseitwillnotresultinaphysicalchangeinthe
environment;therefore,pursuanttoSection15060(c)(3)oftheStateCEQAGuidelines,theactivityis
notsubjecttoCEQA.Althoughenvironmentalreviewisnotnecessaryatthistime,whenprojects
havebeendefined,environmentalreviewwillberequiredandaCEQAdeterminationwillbe
completed prior to commencing any of the improvements as described in the Study.
BOARD/COMMISSION RECOMMENDATION
Not Applicable
DISCUSSION
TheTelegraphCanyonDrainageFee(TCDrainageFee)wasestablishedonJuly17,1990,by
City of Chula VistaPage 1 of 4Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 39
File#:15-0521, Item#: 3.
OrdinanceNo.2384(Attachment1)tofundtheconstructionoftherequireddrainagefacilitieswithin
theTelegraphCanyonDrainageBasin.Theseimprovementswerenecessarytoaccommodatethe
surfaceandstormwaterrunoffresultingfromdevelopmentofpropertieswithinthebasin.TheTC
DrainageFeebenefitareaconsistsofRanchoDelReySpecificPlan,OtayRanch,andaportionof
Rolling Hills and Eastlake, all of which are nearly built out (Attachment 2).
The following drainage facilities identified in the original 1990 TC Drainage Fee plan are completed:
Constructionofapproximately4,450feetofvegetatedchannelsbetweenRutgersRoadand
thewesterlyEastlakeboundary(WestofStateRoute125).ConstructedbytheEastlake
Development Company.
Constructionofapproximately8,500feetofvegetatedchannelsbetweenPaseoLaderaand
OtayLakesRoad.Phase2-ConstructedbytheEastlakeDevelopmentCompany.
Constructed by the Eastlake Development Company.
Constructionofapproximately3,200feetofvegetatedchannelsbetweenOtayLakesRoad
and Rutgers Road. Constructed by the Eastlake Development Company.
Constructionofapproximately2,400feetofrectangularconcretechannelimprovements
between K Street and Sierra Highway. Constructed by the City (CIP DR118)
Theoriginal1990TCDrainageFeeplanalsoidentifieddrainagefacilitiesthatremaintobe
constructedwithintheTelegraphCanyonDrainageChannel(Channel)whicharesubjecttoflooding.
TheremainingdrainagefacilitiesaresubjecttocurrentCitydesignstandardsandcurrentregulatory
environmentalrequirementsrequiringtheapprovalofResourceAgenciesforanyproposedwork
withinthewetlandareasoftheChannel.TheResourceAgenciesconsistoftheU.S.ArmyCorpsof
Engineers,U.S.FishandWildlifeService,RegionalWaterQualityControlBoard,andCalifornia
Department of Fish and Wildlife.
PreliminarycoordinationwiththeResourceAgencieshasrevealedthatcurrentenvironmental
requirementsrequireprovidingnewdrainageimprovementswithengineerednaturaloptions.These
optionsmayincludeaddingdetentionbasinstoreducetheflow,alternatealignments,andmodified
earthenconfigurationsoftheChannel.CurrentCitydesignstandardsconsistofupdatedrainfall
intensity analysis for quantifying storm events.
AsaresultofthecurrentregulatoryenvironmentalrequirementsandcurrentCitydesignstandards,
theCityretainedAtkinsNorthAmerica,Incorporatedtoprepareanexusstudytoidentifydrainage
improvementsthatwouldservethesamepurposeandbenefitthesameTCDrainageFeebenefit
areapropertiesastheoriginalfacilities.Thenewstudyisentitled“TelegraphCanyonChannel
NexusStudy,”datedNovember24,2015,(Study).TheStudyidentifiesTCDrainageFeeeligible
facilities(FeeFacilities)thatarerecommendedwithinthebasinatacostofapproximately$9.3
million(Attachment3).TheStudyidentifiesthereasonablerelationshipbetweentheuseofthefee
fortheconstructionoftheFeeFacilitiesandthedevelopmentofpropertieswithinthebasin.The
identifiedFeeFacilitiesarenecessarytomitigatetheimpactsofdevelopmentoccurringwithinthe
basin and are therefore eligible for inclusion in the TC Drainage Fee.
DevelopmentandcompletionoftheremainingFeeFacilitiesidentifiedintheStudywillbeproposed
forinclusioninfutureannualCapitalImprovementProgrambudgets.ItisanticipatedthattheTC
City of Chula VistaPage 2 of 4Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 40
File#:15-0521, Item#: 3.
DrainageFeefundswillbeinsufficienttoconstructallthefacilitiesidentifiedintheStudy.OnceTC
DrainageFeefundsareexpendedinfull,otherfundingsources(GasTax,Transnet,grants,etc.)
may be used to complete the projects.
Current Fee
In1990,theCityCounciladoptedOrdinance2384establishingtheTelegraphCanyonDrainageFee
at$3,922peracre.The1990actionindicated$7.7millionofestimatedcostsoffutureTelegraph
Canyondrainagefacilities.Theestimatedcostof$7.7millionwasspreadamong1,975benefited
acreageswithinthebasinresultinginafeeof$3,922peracre.Thecurrentfeeof$4,579peracre
includesaone-timeEngineeringNewsRecordConstructionIndex(ENRCI)adjustmentmadein1998
per City Council adopted Resolution 18965 (Attachment 5).
Recommendations
InordertocompleteconstructionoftheTelegraphCanyonDrainageBasinfacilities,staff
recommendsthattheCityCouncilapprovethe“TelegraphCanyonChannelNexusStudy,”dated
November24,2015,andamendOrdinance2384asshowninAttachment6toincorporatethe
facilities identified in the Study into the Telegraph Canyon DIF.
AftertheTCDrainageFeeFundbalanceisdepletedortheprojectsarecompleted,staffwillreturnto
Council to consider repealing the ordinance.
DECISION-MAKER CONFLICT
StaffhasreviewedthepropertyholdingsoftheCityCouncilmembersandhasfoundthatMayorMary
CasillasSalasandCouncilMembersJohnMcCann,PatriciaAguilarandPamelaBensoussanhave
realpropertyholdingswithin500feetoftheboundariesofthepropertywhichisthesubjectofthis
action.However,itisnotreasonablyforeseeablethatthedecisionwillhaveaneffectontheCouncil
Members’financialinterests.Totheextentthatanydecisionwouldhaveareasonablyforeseeable
financialeffectonthemember’srealproperty,theeffectwouldbenominal,inconsequential,or
insignificant.TheTelegraphCanyonDrainagefeeisaconnectionfeethatwaspaidatthetimeof
developmentofthesubjectparcels.ThepropertiesownedbytheidentifiedCouncilmembersare
existingresidences,thus,theCouncilmemberswillnotbesubjecttothefee.Inaddition,the
propertiesownedbytheCouncilmemberswerenotidentifiedaspropertiessubjecttothefeewhen
theTelegraphCanyonDrainagefeewasadopted.Finally,thefacilitiestobeconstructedwillreplace
andservethesamepurposeaspreviouslyapproveddrainagefacilities.Consequently,pursuantto
CaliforniaCodeofRegulationsTitle2,sections18700,18701(b),18702(b),and18702.2(c)(1),this
itemdoesnotrepresentarealproperty-relatedconflictofinterestunderthePoliticalReformAct(Cal.
Gov't Code § 87100, et seq.).
Staffisnotindependentlyaware,andhasnotbeeninformedbyanyCouncilmember,ofanyother
fact that may constitute a basis for a decision maker conflict of interest in this matter.
LINK TO STRATEGIC GOALS
TheCity’sStrategicPlanhasfivemajorgoals:OperationalExcellence,EconomicVitality,Healthy
Community,StrongandSecureNeighborhoodsandaConnectedCommunity.Ordinance2384
supportedtheEconomicVitalitygoalintheCity’sStrategicPlan.Itprovidesforplanningdrainage
City of Chula VistaPage 3 of 4Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 41
File#:15-0521, Item#: 3.
infrastructure of new development, which is a key City function in supporting new growth.
CURRENT YEAR FISCAL IMPACT
AllcostsassociatedwiththisprocurementandpreparationoftheStudywillbebornebythe
TelegraphCanyonDrainageFeeFund.Approvalofthisresolutionwillresultinnonetimpacttothe
Telegraph Canyon Drainage Fee Fund in the current fiscal year.
ONGOING FISCAL IMPACT
ThecurrentlyavailableTelegraphCanyonDrainageFeeFundfundsofapproximately$5.2millionwill
beusedtoconstructtheremainingprojects.Basedoncurrentproposedprojectestimatesandthe
limitednumberofacresremainingtopayintotheTCDrainageFeeprogram,itisanticipatedthat
futureappropriationsfromtheTelegraphCanyonDrainageFeeFundwillneedtobeaugmentedwith
otherfundingsources(GasTax,Transnet,grants,etc.)inordertocompleteallprojectsidentifiedin
the Study.
Annual routine maintenance will be required after completion of identified Fee Facilities.
ATTACHMENTS
Attachment 1:Ordinance 2384
Attachment 2:Telegraph Canyon Drainage Fee Basin
Attachment 3:Telegraph Canyon Channel Nexus Study
Attachment 4:Resolution 2015-106
Attachment 5:Resolution 18965
Attachment 6:Redline strikeout version of Ordinance 2384
Staff Contact: Luis Pelayo, Associate Civil Engineer
City of Chula VistaPage 4 of 4Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 42
2016-01-12 Agenda PacketPage 43
2016-01-12 Agenda PacketPage 44
2016-01-12 Agenda PacketPage 45
2016-01-12 Agenda PacketPage 46
2016-01-12 Agenda PacketPage 47
2016-01-12 Agenda PacketPage 48
ORDINANCE NO.
ORDINANCE OF THE CITY OF CHULA VISTA APPROVING
THE TELEGRAPH CANYON DRAINAGE CHANNEL
UPDATED NEXUS STUDY AND AMENDING ORDINANCE
NO. 2384 ACCORDINGLY
WHEREAS, in 1990, the City Council enacted Ordinance No. 2384,approvingthe “City
of Chula Vista, California, Telegraph Canyon Drainage Plan,” dated June 6, 1990, Telegraph
Canyon Drainage Plan (“Drainage Plan”) as the plan for construction of planned local drainage
facilities for the Telegraph Canyon Drainage District and establishingtheTelegraph Canyon
Drainage Fee (“TC Drainage Fee”) to fund the construction of the required drainage facilities
within the Telegraph Canyon Basin,as identified in the Drainage Plan; and
WHEREAS, the Drainage Plan was based upon regulatory environmental requirements
and City design standards in place at the time of adoption; and
WHEREAS, due to changes in those requirements and standards,certaindrainage
facilities contained in the Drainage Plan cannot be completed as originally contemplated in the
Drainage Plan andremain to be constructed; and
WHEREAS, as a result, it is appropriate to reanalyze and reevaluate the remaining
facilities to be built to ensure their designand construction meets current standards and
regulatory requirements;and
WHEREAS,consistent with California Government Code Sections 66000, et seq., the
CityCouncil recently caused a study to be conducted to reanalyze and reevaluate the adequacy
of the existing Telegraph Canyon Channel facilities to accommodate the surface and storm water
runoff resulting from development of properties within the Telegraph Canyon Basinand to
identify remaining facilities to be built to serve the same purpose, andbenefit the same land, for
which the TC Drainage Fee was collected; and
WHEREAS, the study was prepared by Atkins North America, Inc. and is entitled
“Telegraph Canyon Channel Nexus Study,” dated November 24, 2015,(“Updated Nexus
Study”); and
WHEREAS, the Updated Nexus Study identifies planneddrainage improvements to
accomplishserve the same purpose and benefit the same TC Drainage Fee benefit area properties
as the facilitiesidentified in the original Drainage Plan; and
WHEREAS, the Updated Nexus Study supports, and staff recommends, the use of TC
Drainage Feesto fund the planneddrainage facilities identified in the Updated Nexus Study,
which are required to mitigate the impacts of development within the Telegraph Canyon Basin;
and
WHEREAS, the Development Services Director has reviewed the proposed activity for
compliance with the California Environmental Quality Act(“CEQA”) and has determined that
C:\\Users\\GRANIC~1\\AppData\\Local\\Temp\\BCL Technologies\\easyPDF 7\\@BCL@6805B474\\@BCL@6805B474.doc
2016-01-12 Agenda PacketPage 49
Ordinance
Page 2
the proposed ordinance is not a "Project" as defined under Section 15378 of the State CEQA
Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3) no environmental review
is required.
NOW THEREFORE the City Council of the City of Chula Vista does ordain as follows:
Section I.Findings.
The City Council of the City of Chula Vista hereby makes the following
legislative findings and determinations:
A.Development of the Telegraph Canyon Drainage Basin has necessitated the
construction of drainage facilities, as identified in the “City of Chula Vista, California, Telegraph
Canyon Drainage Plan,” dated June 6, 1990, and approved by Ordinance No. 2384(“Drainage
Plan”); the City has been unable to complete certain of those improvements due to changed
circumstances, including design standards and regulatory requirements.
B. In order to complete construction of drainage facilitiesnecessary to meet the
needs of the TelegraphCanyon Basin, the City has caused an updated study to be prepared by
Atkins North America, Inc., dated November 24, 2015 (the “Updated Nexus Study”), which
identifies facilities to be constructed which serve the same purpose as the original Drainage Plan
and benefit the same properties which were included in the Telegraph Canyon Drainage Fee.
C. The Updated Nexus Study, in the form presented and on file in the Office of
the City Clerk, updates the list of planned drainage facilities needed to accommodate
development of the Telegraph Canyon Basin benefit area. The Updated Nexus Study is hereby
approved as the plan for construction of the remaining planned local drainage facilities required
within the Telegraph Canyon Basin.
D. The Updated Nexus Study is consistent with the City’s General Plan and will
ensure that increased surface and storm water runoff resulting from or attributable to new
development within the drainage basin will be removed in a manner which furthers the public
health, safety and welfare. In addition to participation in the construction of drainage facilities as
set forth in the Study, developers of property within the benefit area will be required to construct
other on and off site drainage facilities as a condition of development pursuant to existing laws
and policies of the City.
Section II.Ordinance Amendment.
Ordinance No. 2384 is hereby amended as follows:
A. Section I.B. is amended to read as follows:
“Areport entitled, “City of Chula Vista, California,
Telegraph Canyon Drainage Plan,” dated June 6, 1990,
and on file with the City Clerk, establishes the boundaries
of the Telegraph Canyon Drainage Basin, the boundaries
of the Telegraph Canyon Drainage Improvement District
and the boundaries of the areaof benefit of the Telegraph
Canyon Drainage Improvement, the extent of the
additional drainage facilities needed to accommodate new
development in the Drainage District and a proposed
allocation of fees to pay for the drainage facilities. The
Telegraph Canyon Drainage Plan, is hereby approved as
the plan for construction of planned local drainage
facilities for the Telegraph Canyon Drainage District,
2016-01-12 Agenda PacketPage 50
Ordinance
Page 3
including the facilities identifiedin the “Telegraph
Canyon Channel Nexus Study,” dated November 24,
2015, (“Updated Nexus Study”).”
B. Section I.C. is amended to add the following to the end of the section:
“TheUpdated Nexus Study is consistent with the City’s
General Plan and will ensure that increased surface and
storm water runoff resulting from or attributable to new
development within the drainage basin will be removed in
a manner which furthers the public health, safety and
welfare. In addition to participation in the construction of
drainage facilities as set forth in the Study, developers of
property within thebenefit area will be required to
construct other on and off site drainage facilities as a
condition of development pursuant to existing laws and
policies of the City.”
C. Section I. D.is hereby amended to read as follows:
“The development of property within the Telegraph
Canyon Drainage Basin will require the construction of
those drainage facilities described in the Telegraph
Canyon Drainage Plan, the Updated Nexus Study,and
other on and off site drainage facilities. Properties within
the Drainage District shown in the Drainage Plan benefit
by construction of the drainage facilities set forth in the
Plan to the extent that payment of the fee and construction
of the drainage facilities will allow the properties to be
developed according to the general plan.”
D. Section I.E. is hereby amended as follows:
1. In the first sentence, add “, and the Updated Nexus Study,” after the
word “Plan” on the second line;
2. In subsection 1., add “, and the Updated Nexus Study,” after the word
“Plan” on the second line, and on the eighth line.
E. Section X. is hereby amended as follows:
In subsection F., add “and the Updated Nexus Study” after the word
“Plan.”
F. Except as specifically amended in this ordinance, Ordinance No. 2384 shall
remain in full force and effect.
Section III. California Environmental Quality Act Findings for Statutory
Exemption
The City Council of the City of Chula Vista does hereby find that the planneddrainage
facilitiesas described in the Study are necessary to maintain service within the Basin. The
2016-01-12 Agenda PacketPage 51
Ordinance
Page 4
proposed activity does not involve any commitment to any specific“Project” as defined under
Section 15378of the State CEQA Guidelineswhich may result in a potentially significant
physical impact on the environment. Therefore, the City finds that the adoption of this ordinance
is statutorily exempt under the provisions of CEQA Guidelines Section 15060(c)(3).
Section IV. Time Limit for Protest and Judicial Action
Any judicial action or proceeding to attack, review, set aside, void or annul this
Ordinance shall be brought within the period as established by law.
Section V.Severability
If any portion of this Ordinance, or its application to any person or circumstance, is for
reason held to be invalid, unenforceable or unconstitutional, by a court of competent
any
jurisdiction, that portion shall be deemed severable, and such invalidity, unenforceability or
unconstitutionality shall not affect the validity or enforceability of the remaining portions of the
Ordinance, or its applicationto any other person or circumstance. The City Council of the City of
Chula Vista hereby declares that it would have adopted each section, sentence, clause or phrase
of this Ordinance, irrespective of the fact that any one or more other sections, sentences, clauses
or phrases of the Ordinance be declared invalid, unenforceable or unconstitutional.
Section VI. Construction
The City Council of the City of Chula Vista intends this Ordinance to supplement, not to
duplicateor contradict, applicable state and federal law and this Ordinance shall be construed in
light of that intent.
Section VII. Effective Date
This Ordinance shall take effect and be in force on the thirtieth day after its final passage.
Section VII. Publication
The City Clerk shall certify to the passage and adoption of this Ordinance and shall cause
the same to be published or posted according to law.
Presented byApproved as to form by
_________________________________________________________________________
Richard A. HopkinsGlen R. Googins
Director of Public WorksCity Attorney
2016-01-12 Agenda PacketPage 52
V
A SR
EG
TUR
508
ETATS
RETNI
D
VL
B
Y
A
B
City of Chula Vista
Telegraph Canyon Channel
Nexus Study
(DR203)
November 24, 2015
2016-01-12 Agenda PacketPage 54
06064 | AD | 15
2016-01-12 Agenda PacketPage 55
2016-01-12 Agenda PacketPage 56
2016-01-12 Agenda PacketPage 57
2016-01-12 Agenda PacketPage 58
2016-01-12 Agenda PacketPage 59
Page 60
VA S
RE
GTU
R
EM
LACID
TNEC
D RE
R
BRANDYWINE AV
Packet
F
VA HTRUO Agenda
2016-01-12
Y
A
W
E
E
R
F
-5
I
L
B
Y
A
B
Page 61
Packet
Agenda
2016-01-12
Page 62
Packet
Agenda
2016-01-12
2016-01-12 Agenda PacketPage 63
Drainage Area Drainage Area (sq Curve USACE Lag NRCS lag
Node (acres) mi) Number (min) (min)
DIF East
1.La Media15272.49024.623.7
2.Telegraph Canyon Road19703.19035.433.0
3.Paseo Ranchero21473.49039.036.1
4.Paseo Ladera25243.99043.840.3
DIF West
5.Hilltop Drive34445.49154.049.0
6.First Avenue36695.79156.451.1
7.L Street and Third Avenue39416.28958.853.2
8.Fourth Avenue40136.38960.654.7
2016-01-12 Agenda PacketPage 64
Location 2-year5-year10-year 25-year 50-year 100-year
DIF East
1.La Media355 571 760 1,030 1,249 1,480
2.Telegraph Canyon Road383 617 823 1,116 1,354 1,605
3.Paseo Ranchero396 637 849 1,155 1,404 1,666
4.Paseo Ladera437 703 938 1,275 1,550 1,839
DIF West
5.Hilltop Drive598 935 1,229 1,648 1,986 2,340
6.First Avenue606 947 1,243 1,666 2,007 2,364
7.L Street and Third Avenue
606 947 1,243 1,666 2,007 2,364
8.Fourth Avenue
606 947 1,243 1,666 2,007 2,364
Location Peak Flow (cfs)
DIF East
2004 Drainage Master Plan 4340
2012 FEMA FIS 2200
NOAA Atlas 14 2340
DIF West
2004 Drainage Master Plan (Paseo Ladera) 3600
NOAA Atlas 14 (Paseo Ladera) 1839
2012 FEMA FIS (Upstream La Media) 1197
NOAA Atlas 14 (La Media) 1480
2016-01-12 Agenda PacketPage 65
2016-01-12 Agenda PacketPage 66
2016-01-12 Agenda PacketPage 67
2016-01-12 Agenda PacketPage 68
2016-01-12 Agenda PacketPage 69
2016-01-12 Agenda PacketPage 70
2016-01-12 Agenda PacketPage 71
Location Scenario Facility Capacity (event - cfs) Flood Hazard
Third Avenue and L Street area
Double 9' x 4' concrete box Flooding of 3rd and L Street
Existing 2-year peak 606 cfs
culvert intersection
Replace existing culverts
L Street
with double 16' x 10'
Eliminate flooding of 3rd and L
Option 1 concrete box culverts through 100-year peak 2,364 cfs
Street intersection
Third Ave. - ~505 linear feet
(L&Third)
Flooding of 3rd and L Street
Existing 10' x 5.5' Arch and 60" RCP 2-year peak 606 cfs
intersection
Replace existing culverts
Third Avenue
with double 16' x 10' Eliminate flooding of 3rd and L
Option 1 100-year peak 2,364 cfs
concrete box culverts 505 Street intersection
linear feet (L&Third)
Heavy vegetation contributes to
flooding issues at 3rd and L
Existing natural channel 100-year peak 2,364 cfs
intersection. Scour problems on
Northwest bank
Channel
upstream of L Replace existing natural
Street and channel with 21' x 10' Reduction in frequency of
Option 1 100-year peak 2,364 cfs
downstream of rectangular concrete channel flooding events
Third Avenue 1400 linear feet
Bank Protection added to the
Eliminate scour along Northwest
Option 2 Northwest bank 100-year peak 2,364 cfs
bank
1400 linear feet
Country Club Drive, First Avenue, Hilltop Park
8' x 8' concrete box culverts
Properties subject to flooding in
in both locations
Existing 2-year peak 598 cfswest Hilltop Park and on South
First Ave 136 linear ft
side of Country Club Drive
Country Club 105 linear ft
Replace existing culverts
with 20' x 10' concrete box
Reduction in FEMA Zone AE,
First Avenue and
culverts in both locations
Option 1 100-year peak 2,340 cfsincluding removal of homes
Country Club
from floodplain
First Ave 136 linear ft
Drive Crossings
Country Club 105 linear ft
Add double 60" RCP to
existing concrete box culverts
Reduction in frequency of
in both locations
Option 2 10-year peak 1,229 cfs
flooding events
First Ave 136 linear ft
Country Club 105 linear ft
Trapezoidal grouted riprap
Properties subject to flooding in
channel
Existing 5-year peak 935 cfswest Hilltop Park and on South
Channel from
side of Country Club Drive
620 linear feet total
Country Club
Drive to Hilltop
Channel redesign to 20' x 10'
Reduction in FEMA Zone AE,
Park
rectangular concrete channel
Option 1 100-year peak 2,340 cfsincluding removal of homes
from floodplain
620 linear feet total
2016-01-12 Agenda PacketPage 72
Location Scenario Facility Capacity (event - cfs) Flood Hazard
Country Club Drive, First Avenue, Hilltop Park
100-year flooding almost entirely
Low flow concrete channel
Less than 2-year peak
Existing limited to Hilltop Park; scour
598 cfs
1,400 linear feet
issues around low flow channel
Channel redesign to 10'
100-year flooding almost entirely
bottom width, 4H:1V side
limited to Hilltop Park, reduction
slopes Articulated Concrete
Option 1 10-year peak 1,229 cfs
in FEMA Zone AE near First
Block (ACB) - 6" thickness
Channel through
Avenue
Hilltop Park
1,400 linear feet
Channel redesign to 10'
100-year flooding almost entirely
bottom width, 4H:1V side
limited to Hilltop Park, reduction
slopes Articulated Concrete
Option 2 10-year peak 1,229 cfs
in FEMA Zone AE near First
Block (ACB) - 4" thickness
Avenue
1,400 linear feet
2016-01-12 Agenda PacketPage 73
2016-01-12 Agenda PacketPage 74
Planning Level Cost
Estimate Future Constructed Cost Total Costs
Facility Linear Feet Project Needs Previously Funded Future and Funded
700 N/A $1,678,118 $1,678,118
1,905 $5,700,000 N/A $5,700,000
3rd & L
861 $2,200,000 N/A $2,200,000
1st & Country Club
Hilltop Park 1,400 $1,400,000 N/A $1,400,000
Totals 4,866 $9,300,000 $1,678,118
$10,78,118
2016-01-12 Agenda PacketPage 75
City of Chula Vista
PUBLIC WORKS DEPARTMENT \\ DESIGN
COST ESTIMATE
Project Number:
DATE: November 24, 2015
Project Title:
PREPARED BY: Ann Bechtel
Telegraph Canyon Nexus Study - 3rd & L
Planning Level Estimate CHECKED BY: Luis Pelayo
No. Description Quantity Unit Unit Price Amount
121'w x 10'h Concrete Rectangular Open Channel 1400 LF $805.00 $1,127,000.00
2Double 16'w x 10'h Box Culvert 505 LF $2,977.00 $1,503,385.00
2Environmental & Mitigation (consultant) 1 Each $500,000.00 $500,000.00
3Staging 1 Each $17,000.00 $17,000.00
4CLOMR/LOMR 1 Each $20,000.00 $20,000.00
5Erosion 1 Each $34,000.00 $34,000.00
6Traffic 1 Each $75,000.00 $75,000.00
7Insurance & Bonds 1 Each $24,000.00 $24,000.00
8
9
10
11
12
13
14
15
16
17
18
19
Subtotal: $3,300,385.00
30.0 % $3,300,385.00 $990,120.00
Contingencies
10.0 % $3,300,385.00 $330,040.00
Construction Inspection (staff costs)
10.0 % $3,300,385.00 $330,040.00
Design (staff costs)
3.0 % $3,300,385.00 $99,010.00
Survey Work (staff costs)
Right-of-Way Acquisition and Staff Costs
1.0 ls $352,500.00 $352,500.00
(includes 50% markup)
2.0 % $3,300,385.00 $66,010.00
Planning/Environmental (staff costs)
2.0 % $3,300,385.00 $66,010.00
Public Works (staff costs)
5.0 % $3,300,385.00 $165,020.00
Other including water utilities
Subtotal: $2,398,750.00
$5,699,135.00
TOTAL:
2016-01-12 Agenda PacketPage 76
City of Chula Vista
PUBLIC WORKS DEPARTMENT \\ DESIGN
COST ESTIMATE
Project Number:
DATE: November 24, 2015
Project Title:
PREPARED BY: Ann Bechtel
Telegraph Canyon Nexus Study - 1st & Country Club
Planning Level Estimate CHECKED BY: Luis Pelayo
No. Description Quantity Unit Unit Price Amount
1Remove & Upsize 1st St Culvert (20'w x 10'h) 136 LF $1,917.00 $260,712.00
Remove & Upsize Country Club Culvert $2,009.00 $210,945.00
LF
2(20'w x 10'h) 105
3Concrete Rectangular Open Channel (20'w x 10'h) 620 LF $797.00 $494,140.00
4Environmental & Mitigation (consultant) 1 Each $100,000.00 $100,000.00
5Staging 1 Each $17,000.00 $17,000.00
6CLOMR/LOMR 1 Each $20,000.00 $20,000.00
7Erosion 1 Each $34,000.00 $34,000.00
8Traffic 1 Each $75,000.00 $75,000.00
9Insurance & Bonds 1 Each $24,000.00 $24,000.00
10
11
12
13
14
15
16
17
18
19
20
Subtotal: $1,235,797.00
30.0 % $1,235,797.00 $370,740.00
Contingencies
10.0 % $1,235,797.00 $123,580.00
Construction Inspection (staff costs)
10.0 % $1,235,797.00 $123,580.00
Design (staff costs)
3.0 % $1,235,797.00 $37,070.00
Survey Work (staff costs)
Right-of-Way and Staff Augmentation
1.0 ls $202,500.00 $202,500.00
(includes 50% markup)
2.0 % $1,235,797.00 $24,720.00
Planning/Environmental (staff costs)
2.0 % $1,235,797.00 $24,720.00
Public Works (staff costs)
5.0 % $1,235,797.00 $61,790.00
Other including water utilities
Subtotal: $968,700.00
$2,204,497.00
TOTAL:
2016-01-12 Agenda PacketPage 77
City of Chula Vista
PUBLIC WORKS DEPARTMENT \\ DESIGN
COST ESTIMATE
Project Number:
DATE: November 24, 2015
Project Title:
Telegraph Canyon Nexus Study - Hilltop Park PREPARED BY: Ann Bechtel
Planning Level Estimate CHECKED BY: Luis Pelayo
No. Description Quantity Unit Unit Price Amount
16" thick EnviroFlex articulated concrete block 70000 SF $9.50 $665,000.00
(1400 LF @50'w)
2Environmental & Mitigation (consultant) 1 Each $30,000.00 $30,000.00
3Staging 1 Each $17,000.00 $17,000.00
4Irrigation & Landscaping 1 Each $50,000.00 $50,000.00
5CLOMR/LOMR 1 Each $20,000.00 $20,000.00
6Erosion 1 Each $34,000.00 $34,000.00
7Insurance & Bonds 1 Each $24,000.00 $24,000.00
8
9
10
11
12
13
14
15
16
17
18
19
20
Subtotal: $840,000.00
30.0 % $840,000.00 $252,000.00
Contingencies
10.0 % $840,000.00 $84,000.00
Construction Inspection (staff costs)
10.0 % $840,000.00 $84,000.00
Design (staff costs)
3.0 % $840,000.00 $25,200.00
Survey Work (staff costs)
1.0 ls $0.00 $-
Right-of-Way Acquisition and Staff Costs
2.0 % $840,000.00 $16,800.00
Planning/Environmental (staff costs)
2.0 % $840,000.00 $16,800.00
Public Works (staff costs)
5.0 % $840,000.00 $42,000.00
Other
Subtotal: $520,800.00
$1,360,800.00
TOTAL:
2016-01-12 Agenda PacketPage 78
2016-01-12 Agenda PacketPage 79
2016-01-12 Agenda PacketPage 80
2016-01-12 Agenda PacketPage 81
2016-01-12 Agenda PacketPage 82
2016-01-12 Agenda PacketPage 83
2016-01-12 Agenda PacketPage 84
2016-01-12 Agenda PacketPage 85
·
·
·
·
·
2016-01-12 Agenda PacketPage 86
2016-01-12 Agenda PacketPage 87
2016-01-12 Agenda PacketPage 88
2016-01-12 Agenda PacketPage 89
2016-01-12 Agenda PacketPage 90
2016-01-12 Agenda PacketPage 91
2016-01-12 Agenda PacketPage 92
2016-01-12 Agenda PacketPage 93
2016-01-12 Agenda PacketPage 94
2016-01-12 Agenda PacketPage 95
ORDINANCE NO. 2384
ANORDINANCE OF THE CITY COUNCIL OF THE CITY OF CHULA
VISTA, CALIFORNIA, ADOPTING TELEGRAPH CANYON
DRAINAGE PLAN AND ESTABLISHING THE TELEGRAPH
CANYON DRAINAGE FEE
The City Council of the City of Chula Vista, California does ordain as follows:
SECTION I.
Findings and Determinations. The City Council of the City of Chula Vista,
California, hereby makes the following legislative findings and determinations:
A.Development in the Telegraph Canyon Drainage Basin requires the construction
of drainage facilities which are additional to drainage facilities serving the area at
the time of adoption of this ordinance.
B.A report entitled, "City of Chula Vista, California, Telegraph Canyon Drainage
Plan," dated June 6, 1990, and on file with the City Clerk, establishes the
boundaries of the Telegraph Canyon Drainage Basin, the boundaries of the
Telegraph Canyon Drainage Improvement District and the boundaries of the area
of benefit of the Telegraph Canyon Drainage Improvements, the extent of the
additional drainage facilities needed to accommodate new development in the
Drainage District and a proposed allocation of fees to pay for the drainage
facilities. The Telegraph Canyon Drainage Plan is hereby approved as the plan for
construction of planned local drainage facilities for the Telegraph Canyon
Drainage District.
C.The Telegraph Canyon Drainage Plan is consistent with the City's General Plan
and will ensure that increased surface and storm water runoff resulting from or
attributable to new development within the drainage basin will be removed in a
manner which furthers the public health, safety and welfare. In addition to
participation in the construction of the planned drainage facilities as set forth in
the Drainage Plan, developers of property within the Drainage District will be
required to construct other on and off site drainage facilities as a condition of
development pursuant to existing laws and policies of the City.
ensure that increased surface and storm water runoff resulting from or attributable
to new development within the drainage basin will be removed in a manner which
furthers the public health, safety and welfare. In addition to participation in the
construction of drainage facilities as set forth in the Study, developers of property
within the benefit area will be required to construct other on and off site drainage
facilities as a condition of development pursuant to existing laws and policies of
the City.
2016-01-12 Agenda PacketPage 96
Ordinance
Page 2
D.The development of property within the Telegraph Canyon Drainage Basin will
require the construction of those drainage facilities described in the Telegraph
Canyon Drainage Plan, the Updated Nexus Study, and other on and off site
drainage facilities. Properties within the Drainage District shown in the Drainage
Plan benefit by construction of the drainage facilities set forth in the Plan to the
extent that payment of the fee and construction of the drainage facilities will
allow the properties to be developed according to the general plan.
E.For the reasons set forth in the Telegraph Canyon Drainage Plan and in the reports
relied upon and referenced in that Plan, and the Updated Nexus Study, and based
upon the City's General Plan, and the matters presented to the City Council at the
public hearing at which this Ordinance was considered and the laws and policies
of the City relating to development of property, the City Council makes the
following additional legislative findings and determinations:
1.The Planned Drainage Facilities as described in the Telegraph Canyon
Drainage Plan, and the Updated Nexus Study, are required in order to
accommodate the surface and storm water run off resulting from
development of property within the Telegraph Canyon Drainage District.
The estimated cost of the proposed facilities are based upon standard
engineering practices and are reasonably determined. The Planned
Drainage Facilities described in the Plan, and the Updated Nexus Study,
are necessary to allow development of properties within the District and to
mitigate the impact resulting from the development of those properties.
Therefore, each property should contribute to the cost of the facilities
based upon a flat amount per gross acre as set forth in the Drainage Plan.
The flat, per acre fee established by this Ordinance is reasonably and fairly
apportioned based upon the benefit conferred upon each property or upon
the need for the facilities created by the development of property within
the Drainage Improvement Benefit Area.
2.There is a reasonable relationship between the use of the fee for the
construction of the Planned Drainage Facilities and the development of the
property within the Drainage basin because development increases run off
and retards the natural ability of the undeveloped land to absorb storm and
surface waters.
3.There is a reasonable relationship between the construction of the Planned
Drainage Facility and the various land uses for the property set forth on
the City's General Plan because the run off and surface water diversion
resulting from development of the property as shown on the City's General
Plan will on the average be the same for the various land uses permitted
within the Plan area.
2016-01-12 Agenda PacketPage 97
Ordinance
Page 3
4.The amount of the fees to be collected pursuant to this Ordinance does not
exceed the estimated cost of providing the facilities. If, at any time, it
appears that the amount of the fees will exceed the estimated cost of the
proposed facilities, including all administrative and incidental costs, then
the fee shall be adjusted accordingly.
SECTION II.
Determination of Costs. The City Council finds that the total cost of
providing the planned drainage facility as estimated in 1990 is $7,745,100.00. If the costs are
apportioned uniformly on a per acre basis to the benefited properties as shown in the Telegraph
Canyon Drainage Plan, the pro rata charge for each gross acre would be $3,922.00.
SECTION III.
Drainage Fees Established. A drainage fee in the amount of $3,922.00
per gross benefit acre of undeveloped land is hereby established for each development project
.
within the Telegraph Canyon Drainage Benefit area
The fee is a requirement of each development project, tentative map, tentative parcel map, or
building permit within the benefit area and shall be paid before the approval by the City of the
development project. For any development for which a fee was not paid at the time of approval
of the final map or parcel map, the fee shall be paid before the issuance of the first building
permit for the development. Payment at the time established by this Section is necessary to
assure that the drainage facilities identified in this Plan may be constructed concurrent with need.
For the purpose of determining fees, gross benefit acreage shall mean all land area within the
outermost boundaries of a subdivision or development including all areas dedicated for public
streets. The fees for fractional acreages shall be prorated. The Telegraph Canyon Road right-of-
way and the Telegraph Canyon channel easement are excluded from the gross benefit acreage.
SECTION IV.
Adjustment of Fees. The City Council shall periodically, but not less than
once annually, review the amount of the fee established by this Ordinance. The City Council, by
resolution, may adjust the amount of the fee as necessary to reflect changes in the Engineering
News Record Construction Index, the cost of the drainage facilities, changes in land use
designation and other sound engineering and financing information. The ENR Construction
Index, for June, 1990, is $4,734.77.
SECTION V.
Use of Fees. The fees collected pursuant to this Ordinance shall be
deposited in a separate fund as designated by the Finance Director and shall be expended only
:
for the following purposes
A.To pay for the construction of facilities by the City, or to reimburse the City for
facilities installed by the City with funds from other resources;
B.To reimburse developers or subdividers of property who have installed all or a
portion of the Planned Local Drainage Facilities;
C.To repay indebtedness incurred by the City to construct the Planned Drainage
Facilities should the City Council determine to incur such indebtedness;
2016-01-12 Agenda PacketPage 98
Ordinance
Page 4
D.To reimburse the City for the cost of engineering and administrative services to
form the district, establish the fee and construct the facilities.
SECTION VI.
Construction of Facilities of Subdivider. The City may require, as a
condition of approval of a subdivision, that the subdivider contract or finance the construction of
all or a portion of the Planned Drainage Facilities. If such a requirement is imposed, the
subdivider shall receive a credit against the fee imposed by this Ordinance in an amount equal to
the actual cost of construction, including incidental expenses, of the facilities as verified and
approved by the City Engineer. If the actual construction cost exceeds the amount of the fee
which would otherwise be imposed, the Subdivider may request to be reimbursed for the
difference from fees collected by the City. The reimbursement shall be made pursuant to a
reimbursement agreement entered into between the City and Subdivider.
SECTION VII.
Credit for Fees Previously Paid. Whenever a building permit is issued
for a development project property for which the fees established by this Ordinance were paid at
the time of receiving a parcel map or final map, or the Drainage Facilities were constructed by
the developer or subdivider of the property, a full credit for such payment of construction shall
be given against the fee due as a condition of the building permit.
SECTION VIII.
Applicability to Land Within County. For those areas of the Drainage
District within the County of San Diego, the following provisions shall apply:
A.Upon annexation to the City, this Ordinance shall immediately become applicable
to property located outside of the jurisdiction boundaries of the City on the date of
adoption of this Ordinance.
B.Pursuant to Section 66453 of the Government Code, the City Engineer shall file a
map of the Telegraph Canyon Drainage District with the County of San Diego,
and shall request that all subdivisions wholly or partially within the District be
referred to the City Engineer for a recommendation. The City Engineer shall
review each map for compliance with the Drainage Plan and shall recommend
such conditions or exactions which will ensure that any subdivision approved by
the County shall comply with the provisions of the Drainage Plan.
C.The City shall work with and encourage the County of San Diego to adopt the
Drainage Fee for the unincorporated area within the drainage basin.
SECTION IX.
Exemptions. The following development project is exempt from the
provisions of this Ordinance.
SECTION X.
Definitions.For the purpose of this Ordinance, the following words or
phrases shall be construed as defined in this Section, unless from the context, it appears that a
different meaning is intended.
A."Building permit" means a permit required by and issued pursuant to the Uniform
Building Code as adopted by reference by this City.
2016-01-12 Agenda PacketPage 99
Ordinance
Page 5
B."Development project or development" means any activity described in Section
66000(a) of the Government Code and includes, but is not limited to, any activity
which results or may result in the physical alteration of land requiring a
subdivision map, zoning permit or approval or permit to build.
C."Drainage District" means the Telegraph Canyon Drainage District as described
in the Telegraph Canyon Drainage Plan, prepared by Willdan Associates and
approved by this Ordinance.
D."Drainage Improvement Benefit Area" means the Telegraph Canyon Drainage
Improvement Benefit Area described in the Telegraph Canyon Drainage Plan and
the Updated Nexus Study.
E."Drainage Plan" means the Telegraph Canyon Drainage Plan.
F."Planned Drainage Improvement" means the specific drainage improvements
described in the Drainage Plan.
SECTION XI.
Procedure for Fee Waiver or Reduction. Any developer who, because of
the nature or type of uses proposed for a development project, contends that application of the
fee imposed by this Ordinance is unconstitutional, or unrelated to purposes for which the fee is
imposed or to the burdens of the development, may apply to the City Council for a waiver or
reduction of the fee. The application shall be made in writing and filed with the City Clerk not
later than ten (l0) days after notice of the public hearing on the development permit application
for the project is given, or if no development permit i s required, at the time of filing of the bull
ding permit application. The application shall state in detail the factual basis for the claim of
waiver or reduction. The City Council shall consider the application within sixty (60) days after
its filing. The decision of the City Council shall be final. If a reduction or waiver is granted, any
change in use within the project shall subject the development to payment of the fee. The
procedure provided by this Section is additional to any other procedure authorized by law for
protesting or challenging the fee imposed by this Ordinance.
SECTION XII.
Authority. This Ordinance is adopted pursuant to the City's
constitutional and charter policy and taxing powers and pursuant to Government Code 66000, et
seq.
This ordinance shall be effective thirty (30) days after its adoption. Within fifteen (15)
days after its adoption, the City Clerk shall cause this Ordinance to be published pursuant to the
provisions of City Charter Section 312.
2016-01-12 Agenda PacketPage 100
City of Chula Vista
Staff Report
File#:15-0628, Item#: 4.
A.ACCEPTANCEOFAUDITEDFINANCIALSTATEMENTSFORFISCALYEARENDEDJUNE
30, 2015
B.RESOLUTIONOFTHECITYCOUNCILOFTHECITYOFCHULAVISTAMAKINGVARIOUS
AMENDMENTSTOTHEFISCALYEAR2014/15BUDGETTOADJUSTFORVARIANCES
AND APPROPRIATING FUNDS THEREFOR (4/5 VOTE REQUIRED)
RECOMMENDED ACTION
Council accept the report and adopt the resolution.
SUMMARY
PresentedforCityCouncilinformationandacceptancearetheAuditedFinancialStatementsforthe
fiscalyearendedJune30,2015,aspreparedbytheindependentauditfirmofLanceSoll&Lunghard
LLP.TheauditreportsubmittedfortheCityhasreceivedanunqualified(clean)opinionfromthe
independent audit firm.
ENVIRONMENTAL REVIEW
Environmental Notice
Theactivityisnota“Project”asdefinedunderSection15378oftheCaliforniaEnvironmentalQuality
ActStateGuidelines;therefore,pursuanttoStateGuidelinesSection15060(c)(3)noenvironmental
review is required.
Environmental Determination
TheDirectorofDevelopmentServiceshasreviewedtheproposedactivityforcompliancewiththe
CaliforniaEnvironmentalQualityAct(CEQA)andhasdeterminedthattherequestedactionisnota
“Project”asdefinedunderSection15378oftheStateCEQAGuidelinesbecauseitisonlythe
considerationandacceptanceoftheauditedfinancialstatementsforthefiscalyearthatendedJune
30,2015;therefore,pursuanttoSection15060(c)(3)oftheStateCEQAGuidelinesnoenvironmental
review is required.
BOARD/COMMISSION RECOMMENDATION
Not applicable.
DISCUSSION
PursuanttotheCityCharterSection1017,anannualauditisperformedoftheCity'sfinancialrecords
byanindependentaccountingfirm.Thereportisincludedasanattachment.ThefirmofLanceSoll
&LunghardLLPhasexaminedthegeneralpurposefinancialstatementsoftheCityofChulaVista
andhasissuedtheiropinionthatthosestatementspresentfairly,inallmaterialrespects,the
respectivefinancialpositionofthegovernmentalactivities,thebusiness-typeactivities,eachmajor
City of Chula VistaPage 1 of 4Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 101
File#:15-0628, Item#: 4.
fund,andtheaggregateremainingfundinformationoftheCityasofJune30,2015andthe
respectivechangesinfinancialposition,andwhereapplicable,cashflowsthereoffortheyearthen
ended in conformity with accounting principles generally accepted in the United States of America.
TheunassignedfundbalancefortheCity’sGeneralFund(Fund100)totaled$16.3millionasofJune
30,2015.Thisamountreflects11.9%inunassignedfundbalance(operatingreserves)offiscalyear
2014-15actualexpendituresof$136.7million.Theunassignedfundbalanceincreasedfrom$14.3
million to $16.3 million when compared to June 30, 2014, representing an increase of $2.0 million.
Inadditiontotheunassignedfundbalance,theGeneralFundendedfiscalyear2014-15with$3.6
millionintheEconomicContingencyReserve-thereisnochangefromthepriorfiscalyear.This
reservewasestablishedbytheCityCouncilinfiscalyear2009withtheapprovaloftheupdated
GeneralFundReservePolicy.TheEconomicContingencyReservehasbeenfundedthroughone-
timerevenuesand/orexpendituresavings.Thereservepolicysetsareservegoalof5%forthe
EconomicContingencyReserve.TheGeneralFundendedfiscalyear2014-15withapproximately
2.6% in the Economic Contingency Reserve.
Inordertoformabasisfortheiropinion,LanceSoll&LunghardLLP,evaluatedtheinternalcontrol
proceduresoftheCityandfoundnoreportableconditions.ThiswasLanceSoll&LunghardLLP
secondyearservingastheCity’sindependentauditors.TheCitypreviouslycontractedwithPun&
McGeady,LLC.AfterfiveyearsofcontractingwiththisfirmtheCitydecidedtoissueanRFPand
awarded the contract to Lance Soll & Lunghard LLP.
The City’s Consolidated Annual Financial Report (CAFR), is provided as Attachment 1 of this report.
BudgetAmendments-aspartofthefinalreviewofthefiscalyear2014-15budget,staffmadetwo
entriesthatrequirebudgetamendments.BasedonarecommendationfromtheAuditor,the
revenuesandexpendituresrelatedtotheleaseagreementforthefireenginewerebookedtothe
GeneralFund.ThisamendmenthasnonetfiscalimpacttotheGeneralFundbutallowstheCityto
recognizethepurchaseofthefireenginetheyearitwasacceptedandfunctional.Secondly,after
reviewoftheprojectedendingfundbalanceintheWorkersCompensationFunditwasdetermined
thatatransferfromtheGeneralFundwasprudent.ThefundbalanceintheWorkersCompensation
Fundhadbeenreducedinprioryearsduetoreducedrevenuesandincreasedexpenditures.Staff
willcontinuetoevaluaterevenueandexpendituretrendsintheWorkersCompensationFund.
PersonnelServicessavingsinvariousdepartmentswilloffsetthetransfertotheWorkers
Compensation Fund.
DECISION-MAKER CONFLICT
Staffhasreviewedthedecisioncontemplatedbythisactionandhasdeterminedthatitisnotsite
specificandconsequently,the500-footrulefoundinCaliforniaCodeofRegulationsTitle2,section
18702.2(a)(11),isnotapplicabletothisdecisionforpurposesofdeterminingadisqualifyingreal
property-relatedfinancialconflictofinterestunderthePoliticalReformAct(cal.Gov’tCode87100,
ή
et seq..
Μ
Staffisnotindependentlyaware,andhasnotbeeninformedbyanyCityCouncilmember,ofany
other fact that may constitute a basis for a decision maker conflict of interest in this matter.
City of Chula VistaPage 2 of 4Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 102
File#:15-0628, Item#: 4.
LINK TO STRATEGIC GOALS
TheCity’sStrategicPlanhasfivemajorgoals:OperationalExcellence,EconomicVitality,Healthy
Community,StrongandSecureNeighborhoodsandaConnectedCommunity.Thisactionsupports
theOperationalExcellencegoalbycommunicatingtheCity’sfinancialpositionforthefiscalyear
endingJune30,2015inanopenandtransparentmanner.ThistransparencysupportsCityInitiative
1.3.1. - “Foster public trust through an open and ethical government.”
CURRENT YEAR FISCAL IMPACT
ThereisnofiscalimpactasaresultofacceptingtheFiscalYear2014-15ComprehensiveAnnual
FinancialReport.Therecommendedbudgetamendmentsresultinnonetfiscalimpacttothe
GeneralFund.Approvaloftheresolutionwillresultinthefollowingbudget
amendments/appropriations:
DepartmentExpendituresRevenuesNet ImpactDescription
Non Departmental$578,225($578,225)Recording purchase of
fire engine (leased in
prior year but received in
fiscal year 2015)
Non Departmental$578,225$578,225Recording purchase of
fire engine (leased in
prior year but received in
fiscal year 2015)
Non Departmental$950,000($950,000)Transfer to Workers
Compensation Fund
Administration($75,000)$75,000Reduce Personnel
Services
Finance($75,000)$75,000
Animal Care Facility($75,000)$75,000
Development($100,000)$100,000
Services (GF)
Police($150,000)$150,000
Public Works($225,000)$225,000
Recreation($175,000)$175,000
Library($75,000)$75,000
Total General Fund$578,225$578,225$0
ONGOING FISCAL IMPACT
There is no ongoing fiscal impact as result of this action.
ATTACHMENTS
1. Fiscal Year 2014-15 Comprehensive Annual Financial Report
City of Chula VistaPage 3 of 4Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 103
File#:15-0628, Item#: 4.
Staff Contact: David Bilby, Finance Director, Finance Department
City of Chula VistaPage 4 of 4Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 104
RESOLUTION NO. __________
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA MAKING VARIOUS AMENDMENTS TO THE
FISCAL YEAR 2014/15 BUDGET TO ADJUST FOR
VARIANCES AND APPROPRIATING FUNDS THEREFOR
WHEREAS,the City Charterstates that at any meeting after the adoption of the budget,
the City Council may amend or supplement the budget by motion adopted by the affirmative
votes of at least four members; and
WHEREAS, staff has completed the final review for the fiscal year ending June 30, 2015
andis recommending a number of budget amendments; and
WHEREAS, staff is recommending a revenue offset appropriation of $0.6 million to
recognize the purchase of the fire engine the year it was accepted and functional; and
WHEREAS,a transfer of $950,000 isrecommended from the General Fund to the
Workers Compensation Fund based on negative expenditure and revenue trends in the Workers
Compensation Fund; and
WHEREAS,the increased transfer out from the General Fund to the Workers
Compensation Fund will be offset by a reduction in Personnel Services savings in various
departments resulting in no net changes to the General Fund.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula Vista
that it amends the fiscal year 2014/15budget and approves the following budget appropriations:
DepartmentPersonnelCapitalTransfersRevenuesNet Impact
ServicesExpendituresOut
Non Departmental$578,225$578,225($0)
Non Departmental$950,000($950,000)
Administration($75,000)$75,000
Finance($75,000)$75,000
Animal Care Facility ($75,000)$75,000
Development ($100,000)$100,000
Services (GF)
Police($150,000)$150,000
Public Works($225,000)$225,000
Recreation($175,000)$175,000
Library($75,000)$75,000
Total General Fund($950,000)$578,225$950,000$578,225$0
2016-01-12 Agenda PacketPage 105
Presented byApproved as to form by
Maria KachadoorianGlen R. Googins
Deputy City ManagerCity Attorney
2016-01-12 Agenda PacketPage 106
2016-01-12 Agenda PacketPage 107
State of California
Comprehensive Annual
Financial Report
For The Fiscal Year Ended
June 30, 2015
Mayor
Mary Casillas Salas
City Council
Patricia Aguilar
Compiled under the direction of
Pamela Bensoussan
John McCann
Maria Kachadoorian
Steve Miesen
Deputy City Manager/Chief Financial Officer
City Manager
Gary Halbert
2016-01-12 Agenda PacketPage 108
2016-01-12 Agenda PacketPage 109
CITY OF CHULA VISTA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
TABLE OF CONTENTS
Page
Number
INTRODUCTORY SECTION (unaudited)
Letter of Transmittal ............................................................................................................................................. i
Principal Officials ................................................................................................................................................ v
Organizational Chart ............................................................................................................................................ vi
Certificate of Achievement for Excellence in Financial Reporting .................................................................... vii
FINANCIAL SECTION
Independent AuditorsÓ Report ......................................................................................................................... 1
Independent AuditorsÓ Report on Internal Control Over Financial Reporting
And on Compliance and Other Matters Based on an Audit of Financial
Statements Performed in Accordance with Government Auditing Standards .....................................
ManagementÓs Discussion and Analysis (Required Supplementary Information) ...................................... 9
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position ............................................................................................................................ 31
Statement of Activities and Changes in Net Position .................................................................................. 32
Fund Financial Statements:
Governmental Fund Financial Statements:
Balance Sheet ....................................................................................................................................... 38
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position .................................................................................................... 41
Statement of Revenues, Expenditures and Changes in Fund
Balances ........................................................................................................................................ 42
Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities .................................................................................................................. 44
Proprietary Fund Financial Statements:
Statement of Net Position ..................................................................................................................... 46
Statement of Revenues, Expenses and Changes in Fund Net
Position.......................................................................................................................................... 47
Statement of Cash Flows ..................................................................................................................... 48
Fiduciary Fund Financial Statements:
Statement of Fiduciary Net Position ..................................................................................................... 50
Statement of Changes in Fiduciary Net Position .................................................................................. 51
Notes to Basic Financial Statements ............................................................................................................ 5
2016-01-12 Agenda PacketPage 110
CITY OF CHULA VISTA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
TABLE OF CONTENTS (CONTINUED)
Page
Number
FINANCIAL SECTION (Continued)
Required Supplementary Information:
Budgetary Comparison Schedule by Department - General Fund .............................................................. 118
Budgetary Comparison Schedule by Expense Category - General Fund ................................................... 119
Budgetary Comparison Schedule Î Sundry Grants Special Revenue Fund ................................................ 120
Budgetary Comparison Schedule by Expense Category Î Sundry Grants Special Revenue Fund ............. 121
Budgetary Comparison Schedule - Housing Successor Agency Special Revenue Fund ............................ 122
Budgetary Comparison Schedule by Expense Category Î
Housing Successor Agency Special Revenue Fund ............................................................................ 123
Schedule of Changes in Net Pension Liability and Related Ratios - Miscellaneous .................................. 124
Schedule of Plan Contributions - Miscellaneous ........................................................................................ 125
Schedule of Changes in Net Pension Liability and Related Ratios - Safety ............................................... 126
Schedule of Plan Contributions - Safety ..................................................................................................... 127
Schedule of Funding Progress Î Other Post-Employment Benefits ........................................................... 128
Notes to Required Supplementary Information ................................................................................................. 129
Supplementary Information:
Non-Major Governmental Funds:
Combining Balance Sheet ......................................................................................................................... 136
Combining Statement of Revenues, Expenditures and Changes
in Fund Balances ........................................................................................................................................ 142
Statement of Revenues, Expenditures and Changes in Fund Balances Î Budget and Actual:
Transportation Grants Special Revenue Fund ..................................................................................... 148
Parking Meter Special Revenue Fund ................................................................................................. 149
Traffic Safety Special Revenue Fund .................................................................................................. 150
Traffic Signal Special Revenue Fund .................................................................................................. 151
Storm Drain Special Revenue Fund .................................................................................................... 152
Town Center I Special Revenue Fund ................................................................................................. 153
Open Space DistrictÓs Special Revenue Fund ..................................................................................... 154
Housing Programs Special Revenue Fund .......................................................................................... 155
Housing Authority Special Revenue Fund .......................................................................................... 156
Transportation Sales Tax Special Revenue Fund ................................................................................ 157
Mobile Park Fee Special Revenue Fund.............................................................................................. 158
Public Education and Government Fee Special Revenue Fund .......................................................... 159
Utility Tax Settlement Special Revenue Fund .................................................................................... 160
Park Acquisition Development Capital Project Fund .......................................................................... 161
Residential Construction tax Capital Project Fund .............................................................................. 162
Assessment District Improvement Capital Project Fund ..................................................................... 163
Development Impact Capital Project Fund ......................................................................................... 164
Other Transportation Program Capital Project Fund ........................................................................... 165
Notes Payable Debt Service Fund ....................................................................................................... 166
Leases Payable Debt Service Fund ...................................................................................................... 167
City Debt Service Fund ....................................................................................................................... 168
Public Financing Authority Debt Service Fund .................................................................................. 169
2016-01-12 Agenda PacketPage 111
CITY OF CHULA VISTA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
TABLE OF CONTENTS (CONTINUED)
Page
Number
FINANCIAL SECTION (Continued)
Non-Major Proprietary Funds:
Combining Statement of Net Position ........................................................................................................ 172
Combining Statement of Activities and Changes in Net Position .............................................................. 173
Combining Statement of Cash Flows ......................................................................................................... 174
Internal Service Funds:
Combining Statement of Net Position ........................................................................................................ 176
Combining Statement of Activities and Changes in Net Position .............................................................. 177
Combining Statement of Cash Flows ......................................................................................................... 178
Fiduciary Funds:
Combining Statement of Net Position Î All Agency Funds ....................................................................... 180
Combining Statement of Changes in Assets and Liabilities Î All Agency Funds ...................................... 181
STATISTICAL SECTION
Net Position by Component - Last Ten Fiscal Years .................................................................................. 185
Changes in Net Position - Last Ten Fiscal Years ....................................................................................... 186
Fund Balances, Governmental Funds Î Last Ten Fiscal Years .................................................................. 188
Changes in Fund Balances, Governmental Funds Î Last Ten Years .......................................................... 189
Assessed Value and Estimated Actual Value of Taxable 189
Property - Last Ten Fiscal Years ............................................................................................................. 190
Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years ......................................................... 191
Principal Property Tax Payers - Current Year and Ten Years Ago ............................................................ 192
Property Tax Levies and Collections - Last Ten Fiscal Years .................................................................... 193
Ratios of Outstanding Debt by Type - Last Ten Fiscal Years .................................................................... 194
Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years ....................................................... 195
Statement of Direct and Over Lapping Bonded Debt ................................................................................. 196
Legal Debt Margin Information - Last Ten Fiscal Years ........................................................................... 197
Pledged-Revenue Coverage - Last Ten Fiscal Years .................................................................................. 198
Demographic and Economic Statistics - Last Ten Calendar Years ............................................................ 199
Principal Employers - Current Year and Ten Years Ago ........................................................................... 200
Full-time-Equivalent City Government Employees
by Function/Program - Last Ten Fiscal years ......................................................................................... 201
Operating Indicators by Function/Program - Last Ten Fiscal Years .......................................................... 202
Capital Asset Statistics by Function/Program - Last Ten Fiscal Years ...................................................... 203
2016-01-12 Agenda PacketPage 112
2016-01-12 Agenda PacketPage 113
2016-01-12 Agenda PacketPage 114
2016-01-12 Agenda PacketPage 115
2016-01-12 Agenda PacketPage 116
2016-01-12 Agenda PacketPage 117
City of Chula Vista
List of City Officials
As of June 30, 2015
CityCouncil
MaryCasillasSalasMayor
PamelaBensoussanDeputyMayor
PatriciaAguilarCouncilmember
JohnMcCannCouncilmember
SteveMiesenCouncilmember
Administration
GaryHalbertCityManager
KelleyBaconDeputyCityManager
MariaKachadoorianDeputyCityManager/ChiefFinancialOfficer
GlenR.GooginsCityAttorney
DonnaNorrisCityClerk
DepartmentHeads
KellyBroughtonDirectorofDevelopmentServices
EricCrockettDirectorofEconomicDevelopment
JimGeeringFireChief
CourtneyChaseDirectorofHumanResources
EdwardChewDirectorofInformationTechnologyServices
BettyWaznisDirectorofLibrary
DavidBejaranoChiefofPolice
RichardHopkinsDirectorofPublicWorks
KristiMcClureHuckabyDirectorofRecreation
2016-01-12 Agenda PacketPage 118
ORGANIZATIONCHART
CITIZENSOF
CHULAVISTA
Mayor
CitizenAdvisoryCitizenAdvisory
CityCouncil
CommissionsBoards
CityManager
CityAttorneyCityClerk
DeputyCityManagerDeputyCityManager
PoliceHumanResourcesLibraryPublicWorks
Development
Information&
Recreation
Fire
Services
TechnologySvcs
Housing
AnimalCare
Authority
Facility
SuccessorAgencyto
theRedevelopment
Agency
Finance
Economic
Development
Communications
2016-01-12 Agenda PacketPage 119
2016-01-12 Agenda PacketPage 120
2016-01-12 Agenda PacketPage 121
INDEPENDENT AUDITORSÓ REPORT
To the Honorable Mayor and Members of the City Council
City of Chula Vista California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of City of Chula Vista,
California, (the City) as of and for the year ended June 30, 2015, and the related notes to the financial
statements, which collectively comprise the CityÓs basic financial statements as listed in the table of
contents.
ManagementÓs Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this includes
the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
AuditorÓs Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted
our audit in accordance with auditing standards generally accepted in the United States of America and
the standards applicable to financial audits contained in , issued by the
Government Auditing Standards
Comptroller General of the United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statements. The procedures selected depend on the auditorÓs judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the CityÓs
preparation and fair presentation of the financial statements in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of
the CityÓs internal control. Accordingly, we express no such opinion. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of significant accounting estimates
made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinions.
2016-01-12 Agenda PacketPage 122
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, each major fund,
and the aggregate remaining fund information of the City of Chula Vista California, as of June 30, 2015,
and the respective changes in financial position and, where applicable, cash flows thereof for the year
then ended in accordance with accounting principles generally accepted in the United States of America.
Change in Accounting Principle
As discussed in Note 1 to the financial statements, in 2015 the City adopted new accounting guidance,
GASB Statement No. 68, Accounting and Financial Reporting for Pensions Î An Amendment of
GASB Statement No. 27 as amended by GASB Statement No. 71, Pension Transition for Contributions
Made Subsequent to the Measurement Date.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the managementÓs
discussion and analysis, the budgetary comparison schedules for the General Fund, the Sundry Grants
and the Housing Successor Agency Special Revenue Funds, the schedule of changes in net pension
liability and related ratios, the schedules of plan contributions, and the schedule of funding progress as
listed in the table of contents be presented to supplement the basic financial statements. Such
information, although not a part of the basic financial statements, is required by the Governmental
Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the
basic financial statements in an appropriate operational, economic, or historical context. We have applied
certain limited procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America, which consisted of inquiries of
management about the methods of preparing the information and comparing the information for
consistency with managementÓs responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an opinion
or provide any assurance on the information because the limited procedures do not provide us with
sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the CityÓs basic financial statements. The introductory section, combining and individual
nonmajor fund financial statements and schedules, and the statistical section are presented for purposes
of additional analysis and are not a required part of the basic financial statements.
The combining and individual nonmajor fund financial statements and schedules are the responsibility of
management and were derived from and relate directly to the underlying accounting and other records
used to prepare the basic financial statements. Such information has been subjected to the auditing
procedures applied in the audit of the basic financial statements and certain additional procedures,
including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements themselves,
and other additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the combining and individual nonmajor fund financial statements and
schedules are fairly stated in all material respects in relation to the basic financial statements as a whole.
2016-01-12 Agenda PacketPage 123
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
The introductory and statistical sections have not been subjected to the auditing procedures applied in the
audit of the basic financial statements and, accordingly, we do not express an opinion or provide any
assurance on them.
Government Auditing Standards
Other Reporting Required by
In accordance with , we have also issued our report dated
Government Auditing Standards
December 28, 2015 on our consideration of the CityÓs internal control over financial reporting and on our
tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and
other matters. The purpose of that report is to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, and not to provide an opinion on internal
control over financial reporting or on compliance. That report is an integral part of an audit performed in
accordance with in considering the CityÓs internal control over
Government Auditing Standards
financial reporting and compliance.
Brea California
December 28, 2015
2016-01-12 Agenda PacketPage 124
2016-01-12 Agenda PacketPage 125
INDEPENDENT AUDITORSÓ REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH
GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in
Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business-type activities, each major fund, and the aggregate remaining fund information of
the City of Chula Vista, California, (the City) as of and for the year ended June 30, 2015, and the related
notes to the financial statements, which collectively comprise the CityÓs basic financial statements, and
have issued our report thereon dated December 28, 2015.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the CityÓs internal control
over financial reporting (internal control) to determine the audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of the CityÓs internal control. Accordingly, we do
not express an opinion on the effectiveness of the CityÓs internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph
and was not designed to identify all deficiencies in internal control that might be material weaknesses or
significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were
not identified. However, we identified certain deficiencies in internal control that we consider to be
material weaknesses and significant deficiencies.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control such that there is a reasonable possibility that a material
misstatement of the CityÓs financial statements will not be prevented, or detected and corrected on a
timely basis. We consider the following deficiencies to be material weaknesses:
Capital Assets
The City maintained capital assets that had been placed in service as construction in
progress items. Generally accepted accounting principles require that once an asset is
considered to be placed in service, the cost of that service is to be calculated on a
straight-line basis; using an estimated life (i.e. depreciation expense). The City identified
certain completed construction in progress items that were not properly recorded as
being placed in service, therefore, estimated lives and cost of service were not properly
recorded for these assets. As a result, depreciation expense was incorrectly calculated
and did not include the cost of these assets; requiring management to correct the error.
City Management discovered and disclosed this issue, prior to our inclusion in this report,
during final quantification of FY 2015 fixed assets.
2016-01-12 Agenda PacketPage 126
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
ManagementÓs Response:
New capital asset management procedures have been established since the completion
of FY 2014-15. Subsequent to audit fieldwork, Management presented this issue to the
auditors. Future yearsÓ CAFRs will incorporate these new procedures, which will address
this issue.
Capital Lease
As a result of our audit procedures, an audit adjustment was made to record a capital
lease in the amount of $578,224. Under generally accepted accounting principles, if a
new capital lease is purchased within a governmental fund, the City is required to record
the capital lease as a capital outlay item as well as an other financing sources item.
These items are then reconciled on the Government-Wide statements as a capital asset
and corresponding long-term debt item. The City recorded the payments on the capital
lease as an expenditure; however, did not record the acquisition of the lease, as
described above, in accordance with generally accepted accounting principles.
ManagementÓs Response:
Due to Finance Department senior management turnover, one of the two journal entries
required for this transaction was omitted. In addition, the City had not utilized this form of
financing in recent years. The City intends to use this type of financing mechanism going
forward and will ensure that all requisite accounting entries are made in a timely manner
for each occurrence.
A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less
severe than a material weakness, yet important enough to merit attention by those charged with
governance. We consider the following deficiencies to be significant deficiencies:
Fund Balance Restatement
Beginning net position in the governmental activities and beginning fund balance in the
Public Financing Authority was restated in the amount of $728,426 due to interest
expense and premiums relating to the 2014 Refunding COP not being properly recorded.
This correction was brought to our attention after management identified the issue. City
Management identified and brought forward the issue and its proper correction,
subsequent to the completion of the FY 2014 CAFR.
ManagementÓs Response:
City Staff inadvertently posted the journal entry to record the cost of issuance (bond closing
costs) in FY 2014-15 rather FY 2013-14. This variance was discovered during FY 2014-15
budget to actual reconciliations by City Staff.
Grants Revenue and Unavailable Revenue
As a result of our audit procedures, it was noted that grant revenues did not appear to be
properly reconciled. Certain grant revenues recorded in fiscal year 2015 included
revenues resulting from cost reimbursements of expenditures that were incurred in prior
periods. Generally accepted accounting principles require matching of revenues to
associated expenses as they are incurred and reimbursable. In addition, the modified
accrual basis of accounting requires that revenue earned from cost reimbursement grants
are deferred to future periods if the cost reimbursements are not received within the
CityÓs revenue recognition period. City Management discovered and disclosed this issue,
prior to our inclusion in this report, prior to audit field work.
2016-01-12 Agenda PacketPage 127
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
ManagementÓs Response:
Management has initiated an internal audit program to verify proper recordation of
expenses and reimbursement requests related to the CityÓs grant funding. This program
includes a thorough review of all City Council actions related to grant funding, as well as,
a quarterly reconciliation of all expenditures within grant related accounting funds. These
efforts will assist in rectifying this issue.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the CityÓs financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on
the determination of financial statement amounts. However, providing an opinion on compliance with
those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under
Government Auditing Standards.
CityÓs Response to Findings
The CityÓs response to the findings identified in our audit was not subjected to the auditing procedures
applied in the audit of the financial statements and, accordingly, we express no opinion on it.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the CityÓs internal
control or on compliance. This report is an integral part of an audit performed in accordance with
in considering the CityÓs internal control and compliance. Accordingly,
Government Auditing Standards
this communication is not suitable for any other purpose.
Brea, California
December 28, 2015
2016-01-12 Agenda PacketPage 128
2016-01-12 Agenda PacketPage 129
CITY OF CHULA VISTA
MANAGEMENTÓS DISCUSSION AND ANALYSIS
As management of the City of Chula Vista, we are presenting the readers of this annual financial
report a narrative overview and analysis of the financial activities of the City of Chula Vista for
the fiscal year ended June 30, 2015. We encourage the readers of this document to consider the
information presented here in conjunction with additional information furnished in the letter of
transmittal found in the introductory section of this annual report.
FINANCIAL HIGHLIGHTS
The following outlines financial highlights for the year:
1. The assets of the City exceeded its liabilities at June 30, 2015 by $738.8 million
(net position). Of this amount, ($173.3) million was reported as Ðunrestricted net position.Ñ
This figure represents a reduction in unrestricted net position of $293.4 million, of which is
largely attributed to the accrual of $219.1 million in net pension liabilities, as required by
Governmental Accounting Standards Board (GASB) Statement No. 68 Î Accounting and
Financial Reporting for Pensions Î an amendment of GASB Statement No. 27 and
GASB Statement No. 71 Î Pension Transition for Contributions Made Subsequent to the
Measurement Date Î an amendment of GASB Statement No. 68. This is the first year these
reporting requirements have been included in the CityÓs financials, whereas in prior fiscal
years their inclusion was as a part of the Notes to the Basic Financial Statements.
2. The significant decreases in unrestricted net position for both governmental and business-
type activities reflect the CityÓs conformance with GASB 68 & 71, as detailed above. Total
unrestricted net position is $268.0 million lower for governmental activities than last fiscal
year, a decrease of 1189.7%. For business type activities, unrestricted net position is
$25.4 million lower than the previous year, a 26.1% decrease.
3. The CityÓs total net position decreased by $274.0 million in fiscal year 2015. The net position
of governmental activities decreased by $251.6 million, while the net position of the business
type activities decreased by $22.5 million. Again, the majority of these declines are related to
GASB 68 & 71.
4. The CityÓs governmental funds reported combined ending fund balances of $138.0 million,
an increase of $4.1 million, or 3.1%.
5. Total citywide liabilities increased by $219.5 million. Liabilities for governmental activities
increased by $193.1 million and business-type activities increased by $26.4 million.
6. The CityÓs total long-term debt obligations had a net decrease of $4.9 million or 3.7% during
fiscal year 2015. The decrease reflects principal payments of $5.2 million, offset by a new
capital lease for a combination fire engine financing totaling $578 thousand.
2016-01-12 Agenda PacketPage 130
OVERVIEW OF FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the CityÓs basic financial
statements. The CityÓs basic financial statements are comprised of three components:
1) government-wide financial statements, 2) fund financial statements, and 3) notes to the
financial statements.
This report also contains required supplementary information (RSI) as well as other
supplemental financial information.
Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad
overview of the CityÓs finances, in a manner similar to private-sector business. They are
comprised of the Statement of Net Position and Statement of Activities and Changes in Net
Position.
The Statement of Net Position presents information on all of the CityÓs assets and liabilities, with
the difference between the two reported as net position. Over time, increases or decreases in net
position may serve as a useful indicator of whether the financial position of the City is improving
or deteriorating. This statement combines and consolidates governmental fundsÓ current financial
resources with capital assets and long-term obligations.
The Statement of Activities and Changes in Net Position presents information showing how the
governmentÓs net position changed during the fiscal year. All changes in net position are
reported as soon as the underlying event giving rise to the change occurs, regardless of the
timing of the related cash flows. Thus revenues and expenses are reported in this statement for
some items that will only result in cash flows in future fiscal periods (e.g. uncollected taxes and
earned but unused vacation leave). Both of the above financial statements have separate sections
for three different types of activities. These three types of activities are:
Governmental Activities - The activities in this section are mostly supported by taxes and charges
for services. The governmental activities of the City include General Government,
Public Safety, Public Works, Parks and Recreation and Library.
Business-Type Activities Î These functions normally are intended to recover all or a significant
portion of their costs through user fees and charges to external users of goods and services. The
business-type activities of the City include the Sewer Funds and Transit Operations.
Discretely Presented Component Units - The City of Chula Vista has no discretely presented
component units to report upon.
2016-01-12 Agenda PacketPage 131
Fund Financial Statements and Major Component Unit Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have
been segregated for specific activities or objectives. The City, like other state and local
governments, uses fund accounting to ensure and demonstrate compliance with finance-related
legal requirements. All of the funds of the City can be divided into three categories:
governmental funds, proprietary funds, and fiduciary funds.
The fund financial statements provide detailed information about each of the CityÓs most
significant funds, called Major Funds. The concept of Major Funds, and the determination of
which are major funds, was established by GASB Statement 34 and replaces the concept of
combining like funds and presenting them in total. Instead, each Major Fund is presented
individually, with all Non-major Funds summarized and presented in a single column.
Governmental Funds Î Governmental funds are used to account for essentially the same
functions reported as governmental activities in the government-wide financial statements.
However, unlike the government-wide financial statements, governmental fund financial
statements focus on near-term inflows and outflows of spendable resources, as well as on
balances of spendable resources available at the end of the fiscal year. Such information may be
useful in evaluating a governmentÓs near-term financial capacity.
Because the focus of governmental funds is narrower than that of the government-wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government-wide financial statements.
By doing so, readers may better understand the long-term impact of the governmentÓs near-term
financing decisions. Both the governmental fund balance sheet and the governmental fund
statement of revenues, expenditures, and changes in fund balances provide a reconciliation to
facilitate this comparison between governmental funds and governmental activities. These
reconciliations are presented on the page immediately following each governmental fund
financial statement.
As of Fiscal Year 2014-15, the City has eighty appropriated governmental funds within the
adopted budget. However, within this document, the funds are summarized as follows for
presentation purposes:
Fund CategoryMajor FundsNon-Major FundsTotal
General Fund101
Special Revenue31316
Capital Project279
Debt Service224
Permanent000
Total Presented82230
2016-01-12 Agenda PacketPage 132
Each major fund is presented separately in the governmental fund balance sheet and in the
governmental fund statement of revenues, expenditures, and changes in fund balance.
Information for the CityÓs remaining governmental funds are combined into a single, aggregated
ÐOther Governmental FundsÑ column. Individual fund data for each of these non-major
governmental funds is provided in the supplementary information portion of the report.
Proprietary Funds Î The City maintains two different types of proprietary funds - enterprise
funds and internal service funds. Enterprise funds are used to report the same functions
presented as business-type activities in the government-wide financial statements. The City uses
an enterprise fund to account for its Sewer, Development Services and Transit activities. Internal
service funds are used to accumulate and allocate costs internally among the CityÓs various
functions. The City uses internal service funds to account for its vehicle fleet, information
systems, and workersÓ compensation program. Because these services predominantly benefit
governmental rather than business-type functions, they have been included within governmental
activities in the governmental-wide financial statements.
Proprietary funds provide the same type of information as the government-wide financial
statements, only in more detail. Like the government-wide financial statements, proprietary fund
financial statements use the accrual basis of accounting. There is no reconciliation needed
between the government-wide financial statements for business-type activities and the
proprietary fund financial statements.
Fiduciary Funds Î Fiduciary funds are used to account for resources held for the benefit of
parties outside the government. Fiduciary funds are not reflected in the government-wide
financial statements because the resources of those funds are not available to support the CityÓs
own programs.
Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data
provided in the government-wide and fund financial statements.
Required Supplementary Information
In addition to the basic financial statements and accompanying notes, this report also presents
certain required supplementary information providing a budgetary comparison statement for the
general fund and sewer fund.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
Net Position
As noted earlier, net position may serve over time as a useful indicator of a governmentÓs
financial position. In the case of the City of Chula Vista, combined net position
(government and business type activities) totaled $738.8 million at the close of the fiscal year
ending June 30, 2015. This is a net decrease of $274.0 million when compared to the prior year,
2016-01-12 Agenda PacketPage 133
largely due to the CityÓs compliance with GASB 68 and 71. In prior fiscal years, the
GASB 68/71 related pension liabilities were included in the Notes to the Basic Financial
Statements in conformance with GASB 27 - Accounting for Pensions by State and Local
Governmental Employers, as opposed to inclusion in the financial statements. Thus, their
inclusion in the fiscal year ending June 30, 2015 represents a fundamental change in how the
financial statements are composed rather than a standalone significant decline in net position.
Decreases occurred in both the CityÓs governmental funds ($268.0 million) and in business-type
activities ($25.4 million). A summary schedule follows which shows the components that make
up the CityÓs net position at June 30, 2015 and 2014.
City of Chula Vista
Net Position
Fiscal Year Ending June 30
Governmental ActivitiesBusiness-Type ActivitiesTotal
201520142015201420152014
Current Assets$ 176,171,756$ 216,799,550$ 82,368,398$ 84,246,862$ 258,540,154$ 301,046,412
Non-Current Assets (2,121,048) (4,919,281) 25,107,354 14,684,187 22,986,306 9,764,906
Capital Assets 768,191,403 769,716,744 134,368,634 136,513,268 902,560,037 906,230,012
Deferred outflow of resources 20,371,528 1,819,669- 22,191,197- -
962,613,639 981,597,013 243,664,055 235,444,317 1,206,277,694 1,217,041,330
Total Assets & deferred outflows
Current Liabilities 43,892,054 39,857,833 1,327,367 1,427,599 45,219,421 41,285,432
Non-Current Liabilities 351,729,362 162,796,464 26,585,198 109,810 378,314,560 162,906,274
Deferred inflows of resources 39,610,963 4,296,015- 43,906,978- -
Total Liabilities & deferred inflows 435,232,379 202,654,297 32,208,580 1,537,409 467,440,959 204,191,706
Net Position
Net Investment in Capital Assets643,174,160 649,314,016 134,368,634 136,513,268 777,542,794 785,827,284
Restricted 129,464,688 107,106,257 5,141,430 134,606,118- 107,106,257
Unrestricted (245,257,588) 22,522,443 71,945,411 97,393,640 (173,312,177) 119,916,083
Total Net Position$ 527,381,260$ 778,942,716$ 211,455,475$ 233,906,908$ 738,836,735$ 1,012,849,624
As the table above illustrates, an amount of $777.5 million is reported as invested in capital
assets (e.g. land, streets, sewers, buildings, improvements, equipment and work in progress), less
any related debt used to acquire those assets that are still outstanding. The City uses these capital
assets to provide services to citizens; consequently, these assets are not available for future
spending. Although the CityÓs investment in its capital assets is reported net of related debt, it
should be noted that the resources needed to repay this debt must be provided from other
sources, since the capital assets themselves cannot be used to liquidate these liabilities.
Additional portions of the CityÓs net position is restricted ($134.6 million or 18.2%) and
represent resources that are subject to external restrictions on how they may be used. The
remaining balance of unrestricted net position of negative ($173.5 million) reflects the
recordation of net pension liability required per GASB 68 & 71.
At the end of the fiscal year, the City was able to report overall positive balances in all
three categories of net position for business-type activities, however both the government as a
whole, as well as the separate governmental activities show negative unrestricted net position as
a result of GASB 68 & 71 implementation.
2016-01-12 Agenda PacketPage 134
Changes in Net Position
The statement of net position provides a snapshot at a given point in time of the assets and
liabilities of the City. The other citywide statement provided is the Statement of Activities and
Changes in Net Position. This statement provides the reader with information regarding the
revenues, expenses and changes in net position over the fiscal year. Generally, all changes to the
CityÓs net position from one fiscal year to the next flow through the Statement of Activities.
City of Chula Vista
Summary of Changes in Net Position
Fiscal Year Ending June 30
Governmental ActivitiesBusiness-Type ActivitiesTotal
201520142015201420152014
Revenues:
Program Revenues:
Charges for Services$ 57,540,249$ 55,832,132$ 43,842,764$ 42,469,478$ 101,383,013$ 98,301,610
Operating Grants & Contributions 25,102,165 29,456,557 5,474,658 3,800,358 30,576,823 33,256,915
Capital Grants & Contributions 12,954,191 1,921,554 1,921,554
- -12,954,191
General Revenues:
Property Taxes 47,485,292 45,266,172 45,266,172
- -47,485,292
Sales Taxes 30,394,291 29,171,174 29,171,174
- -30,394,291
Franchise Taxes 10,831,671 9,499,909 9,499,909
- -10,831,671
Utility User Taxes 6,364,691 17,525,294 17,525,294
- -6,364,691
Business License Taxes 1,407,145 1,328,554 1,328,554
- -1,407,145
Transient Occupancy Taxes 3,136,847 2,632,774 2,632,774
- -3,136,847
Property Transfer Taxes 1,118,494 949,603 949,603
- -1,118,494
Construction Taxes 366,650 209,075 366,650 209,075
- -
Investment Earnings 4,219,304 1,944,988 641,978 1,505,052 4,861,282 3,450,040
Miscellaneous 14,437 686,054 2,789,595 819,872 2,804,032 1,505,926
Gain (Loss) Disposal of Capital Assets 27,882 25,778 27,882 25,778
- -
Total Revenues 200,963,309 196,423,840 52,748,995 48,620,538 253,712,304 245,044,378
Expenses:
General Government$ 36,486,645$ 25,386,867$ -$ $ 25,386,867
$ -36,486,645
Public Safety 81,002,999 74,896,803 74,896,803
- -81,002,999
Community development 207,308 207,308 -
- - -
Community Services 12,837 12,837 -
- - -
Public Works 62,454,130 63,312,155 63,312,155
- -62,454,130
Parks and Recreation 6,441,907 6,118,351 6,118,351
- -6,441,907
Library 3,906,984 4,092,263 4,092,263
- -3,906,984
Interest on Long-Term Debt 6,601,927 7,287,461 7,287,461
- -6,601,927
Sewer Funds - 31,615,457- 26,046,175 31,615,457 26,046,175
Bayfront Trolley Station - 59,863 61,823 59,863 61,823
-
Transit - 4,807,985- 6,875,214 4,807,985 6,875,214
Sewer DIFs - 120,197- 129,279 120,197 129,279
Development Services Fund - 5,996,109- 6,113,133 5,996,109 6,113,133
Total Expenses 197,114,737 181,093,900 42,599,611 39,225,624 239,714,348 220,319,524
Increase/(Decrease) in Net Position Before
Transfers
3,848,572 15,329,940 10,149,384 9,394,914 13,997,956 24,724,854
Transfers 3,848,746 3,551,004 (3,848,746) (3,551,004) - -
Change in Net Position 7,697,318 18,880,944 6,300,638 5,843,910 13,997,956 24,724,854
Net Position, Beginning of Year - Restated519,683,942 760,061,772 205,154,837 228,062,998 724,838,779 988,124,770
Net Position, End of Year 527,381,260 778,942,716 211,455,475 233,906,908 738,836,735 1,012,849,624
2016-01-12 Agenda PacketPage 135
Further analysis is provided within the governmental and business-type activity sections below.
Governmental Activities
Governmental activities increased the CityÓs net position by $7.7 million partially offsetting the
CityÓs total decrease in net position, due to GASB 68 & 71 related liabilities and restatements of
beginning net position. The City received a total of $95.6 million in program revenues from
governmental activities in fiscal year 2014-15, a decrease of $4.5 million from the previous year.
A comparison of the cost of services by function for the CityÓs governmental activities is shown
in the chart below, along with the program revenues used to cover the net expenses of the
governmental activities.
Total program revenues from governmental activities were $95.6 million in fiscal year
2014-2015. Per GASB 34, program revenues are derived directly from the program itself or
from parties outside the reporting governmentÓs taxpayers or citizenry. They reduce the net cost
of the function to be financed from the governmentÓs general revenues. A discussion of the
different Program Revenue categories and its components follows.
2016-01-12 Agenda PacketPage 136
Charges for Services had a net increase of $1.7 million for governmental activities when
compared to the previous year. Changes by service category are summarized in the table below.
Charges for Services
As of June 30
Increase/
Service Category 2015 2014 (Decrease)
General government $ 7,623,676 $ 8,767,069 $ (1,143,393)
Public safety 12,100,712 10,198,058 1,902,654
Public works 31,703,848 30,495,980 1,207,868
Community development 297,866-297,866
Parks and recreation 4,511,278 5,292,433 (781,155)
Library 1,302,869 1,078,592 224,277
Total Charges for Services $ 57,540,249 $ 55,832,132 $ 1,708,117
Operating Grants and Contributions for governmental activities had a net decrease of
$4.4 million from the previous fiscal year. Changes by service category are summarized in the
table below.
Operating Grants and Contributions
As of June 30
Increase/
Service Category 2015 2014 (Decrease)
General government $ 4,210,277 $ 4,227,379 $ (17,102)
Public safety 10,393,666 9,800,468 593,198
Public works 10,498,222 15,032,182 (4,533,960)
Parks and recreation - 340,881 (340,881)
Library - 55,647 (55,647)
Total Operating Grants $ 25,102,165 $ 29,456,557 $ (4,354,392)
Capital Grants and Contributions for governmental activities had a net increase of $11.0 million
from the previous fiscal year. Changes by service category are summarized in the table below.
Capital Grants and Contributions
As of June 30
Increase/
Service Category 2015 2014 (Decrease)
General government $ 127,746 $ 21,643 $ 106,103
Public safety 11,970,315 - 11,970,315
Community Services 26,858 - 26,858
Public works 829,272 1,899,911(1,070,639)
Total Capital Grants $ 12,954,191 $ 1,921,554 $ 11,032,637
General Revenues are all other revenues not categorized as program revenues such as property
taxes, sales taxes and investment earnings. Total general revenues from governmental activities
2016-01-12 Agenda PacketPage 137
were $109.2 million in fiscal year 2014-15. The largest percentage of general revenues received
during the year for governmental activities were taxes of $101.1 million, which included
Property Taxes of $47.5 million and Sales Taxes of $30.4 million.
The CityÓs General Revenues decreased as a whole by $3.9 million when compared to the prior
fiscal year. While most of the revenue categories increased modestly from last year, the
significant decrease is primarily attributable to the decrease in Utility UsersÓ Taxes described in
detail below.
General Revenues
As of June 30
Increase/
(Decrease)
20152014
Property Taxes$ 47,485,292$ 45,266,172$ 2,219,120
Sales Taxes 30,394,291 29,171,174 1,223,117
Franchise Taxes 10,831,671 9,499,909 1,331,762
Utility User Taxes 6,364,691 17,525,294 (11,160,603)
Business License Taxes 1,407,145 1,328,554 78,591
Transient Occupancy Taxes 3,136,847 2,632,774 504,073
Property Transfer Taxes 1,118,494 949,603 168,891
Construction Taxes 366,650 209,075 157,575
Investment Earnings 4,219,304 1,944,988 2,274,316
Miscellaneous 14,437 686,054 (671,617)
Total General Revenues$ 105,338,822 109,213,597$ (3,874,775)$
During fiscal years 2011, 2012, and 2013, the City prudently began recording deferred revenue
for collections of the CityÓs Utility UsersÓ Tax (UUT) related to wireless telecommunications,
pending outcome of a legal challenge. The legal challenge was resolved through a class-action
settlement agreement finalized in December 2013. Pursuant to the terms of the settlement
agreement, the City updated its ordinance to clarify the applicability of the tax to wireless
telecommunication services and to reduce the tax rate for all telecommunication services from
5% to 4.75%, effective March 1, 2014. With the legal challenge resolved, the City recognized all
wireless UUT revenues received during fiscal year 2013-14 ($3.6 million) and recognized prior
year deferred revenues totaling $10.5 million. Of the prior year revenues, $8 million was used to
establish a settlement fund (TUT Common Fund) to be used for rebates and refunds to taxpayers
and specified city activities, as required by the terms of the settlement agreement. Currently
revenues are recognized as received.
2016-01-12 Agenda PacketPage 138
Total governmental activity type expenses were $197.1 million in fiscal year 2014-15. The
largest expenses were incurred for Public Safety, Public Works and General Government. These
three activities combined account for 91.3% of all general activity expenses. These expenses do
not include capital outlays, which are reflected in the CityÓs capital assets.
Business Type Activities
Net position for business-type activities was $211.5 million, a decrease of $22.5 million from the
prior fiscal year. Overall expenses for the business-type activities showed a $4.5 million decrease
over the previous year. The decrease is largely attributable to a restatement of net position as a
result of GASB 68 net pension liability reporting ($28.8 million) and increases in Sewer related
activities ($7.4 million).
Total program revenues for business-type activities were $49.3 million and are composed
primarily of sewer fees ($39.0 million), transit funds ($4.0 million), and development fees
($6.1 million). Total expenses for the business-type activities were $42.6 million and were for
expenses related to Sewer ($31.6 million), Transit Operations ($4.8 million), and processing of
development permits and plans ($6.0 million).
FUND LEVEL FINANCIAL ANALYSIS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with
finance-related legal requirements.
2016-01-12 Agenda PacketPage 139
Governmental Funds
The City uses governmental fund accounting to ensure compliance with budgetary allocations
and to maintain control over resources that are legally, or otherwise, restricted for specific
purposes. The following is a discussion of the individual ÐmajorÑ funds as shown on the
Balance Sheet for Governmental Funds in the basic financial statements.
General Fund Î The General Fund is used to account for the general operations of the City. It is
used to account for all financial resources, except those required to be accounted for in another
fund. The General Fund is always reported as a Ðmajor fundÑ. For the fiscal year, the General
Fund reported $130.7 million in revenues and $132.0 million in expenditures, resulting in
revenues under expenditures in the amount of $1.3 million. After accounting for net other
financing sources of $4.5 million, General Fund fund balance increased by $3.1 million.
Total fund balance at June 30, 2015 was $36.1 million, composed of $47.3 million in assets
combined with $7.2 million in liabilities and $3.9 million in deferred inflows of resources. Total
fund balance included $7.4 million of nonspendable or restricted fund balance, which represents
that portion of fund balance that is not available for appropriation. Committed fund balance
totaled $7.6 million. This portion of fund balance includes amounts that can only be used for
specific purposes pursuant to constraints imposed by formal action of the City Council, and
remains binding unless removed in the same manner. Restricted fund balance represents the
portion of fund balance that reflects constraints placed on the use of resources that are externally
imposed by creditors, grantors, contributors, or laws or regulations of other governments. As of
June 30, 2015, there is no restricted fund balance in the General Fund. Assigned fund balance,
totaling $4.7 million, represents that portion of a fund balance that includes amounts that are
constrained by the governmentÓs intent to be used for specific purposes, but that are neither
restricted nor committed. The City Council has delegated its authority to assign fund balance
amounts to the CityÓs Director of Finance. The final component of total fund balance is
unassigned fund balance. Totaling $16.4 million, this is the portion of fund balance that is
available for appropriation for any purpose.
Sundry Grants Fund Î The Sundry Grants fund is to account for miscellaneous grants such as:
Supplemental Law Enforcement Services, California Library Services Act, Public Library Act,
Asset Seizure, Local Law Enforcement Block Grants, federal library grants, waste management
and recycling, energy conservation, parks and recreation, social service grants,
Gayle McCandliss memorial cultural arts, federal assistance, CDBG program income projects,
HOME project, and Community Development Block grants.
The Sundry Grants Fund had total revenues of $16.2 million and expenditures of $14.3 million,
resulting in revenues over expenditures in the amount of $1.9 million. The Sundry Grants Fund
equity increased by $1.0 million for the fiscal year after accounting for net other financing uses
of $0.9 million. Total fund balance at June 30, 2015 was $4.3 million, composed of restricted
fund balance.
2016-01-12 Agenda PacketPage 140
Low and Moderate Income Housing Successor Special Revenue Fund - The California
legislature voted to end redevelopment agencies on February 1, 2012. This fund was created as a
result of the dissolution process and was formerly known as the Low and Moderate Income
Housing Fund. The City opted to become the Successor Agency to the Redevelopment Agency
and to the Low and Moderate Housing Successor. For the year, this fund had revenues of
$1.0 million composed primarily of interest earnings, property rentals and loan repayments from
affordable housing projects. Housing expenditure activities totaled $0.2 million, resulting in a
fund equity increase of $0.8 million. Total fund balance as of June 30, 2015 was $9.1 million
composed entirely of restricted fund balance.
City Debt Service Fund Î This fund was established to account for the principal and interest
payments on the CityÒs interfund debt. Total fund balance as of June 30, 2015 was negative
$37.2 million, composed entirely of unassigned fund balance. The fund balance decreased by
$0.3 million in fiscal year 2014-15 due to the payment of interest on outstanding loans.
Development Impact Fee Fund Î This fund was established as a depository for various
development impact fees (DIFs). The fees are levied against all new development in the City in
order to pay for the construction or improvement of public facilities as a result of City growth.
Total revenues for this fund totaled $6.7 million; with $6.4 million attributable to building permit
fees for new development. Expenditures totaled $2.2 million, composed primarily of activity in
the Transportation DIF, which spent $0.8 million on various projects and Telegraph Canyon
Drainage DIF, which spent $1.3 million on Road Erosion Repair.
Total fund equity decreased by $1.1 million for the year. As of June 30, 2015, this fund had a
fund balance totaling $41.5 million, comprised of mostly cash ($33.5 million) and advances to
other funds ($10.4 million), partially offset by $1.0 million in liabilities and $1.4 million in
unavailable revenues. Unavailable revenue accounts for the prepayment of development impact
fees before the actual building permit has been applied for. Revenue will be available once the
permit application has been granted.
Park Acquisition Development Fund - This fund was established as a depository for fees
collected from developers for the purpose of providing park facilities directly benefiting and
serving residents of the regulated subdivision. The Parkland Acquisition and Development
in-lieu fee was adopted by the City to acquire neighborhood and community parkland and to
construct park facilities.
Total revenues for this fund totaled $1.3 million with $1.1 million attributable to building permit
fees for new development. Expenditures totaled $15,782, reflecting capital improvement project
staff time reimbursements. Total fund equity increased by $1.2 million for the year. As of
June 30, 2015, the fund balance totaled $40.4 million, comprised primarily of cash
($30.5 million) and advances to other funds ($10.2 million), partially offset by $0.2 million in
deferred inflows of resources (unavailable revenue). All of the $40.4 million fund balance is
designated as restricted.
2016-01-12 Agenda PacketPage 141
Proprietary Funds
The CityÓs Sewer Fund is reported as a ÐmajorÑ fund on the Statement of Net Position for
Proprietary Funds in the basic financial statements.
Sewer FundÎ The Sewer fund is used to account for all activities related to providing sewer
service to the residents of Chula Vista. Resources for the fund come primarily from sewer
service charges paid for by users of the system. For the fiscal year, operating revenues totaled
$38.5 million. In addition, non-operating revenues totaling $0.6 million were realized
(interest income). Operating expenses totaled $31.6 million for the year, with the single biggest
item being the cost of wastewater treatment by the City of San Diego in the amount of
$19.7 million.
After accounting for all revenues and expenses, both operating and non-operating, and a one-
time restatement of -$12.2 million, net position of the fund decreased by $9.3 million for the
year, totaling $221.2 million as of June 30, 2015. Of total net position, $132.4 million is
designated for sewer system infrastructure such as pump stations, sewer lines and other related
equipment and therefore not available to fund the day-to-day operations of the sewer system.
Total current assets total $76.5 million, comprised of cash and investments ($71.1 million) and
accounts receivable ($5.4 million). Fund liabilities at the end of the fiscal year totaled
$11.8 million, of which $583,081 were considered current liabilities. The fund has no
outstanding bonded debt.
GENERAL FUND BUDGETARY HIGHLIGHTS
The final amended general fund budget totaled $141,724,195 including $3,510,627 in budget
amendments to the originally adopted budget and encumbrances of $3,676,824 which will fund
contractual obligations and outstanding purchase orders. The General FundÓs budget
amendments of $3,510,627 are summarized as follows:
Budget Amendments Appropriation
SDG&E Cool Planet and Cool California Prize $ 13,118
Cal-ID Program Funding for Automated Fingerprint Technician 75,000
Transfer Rice Canyon Brush Clearance (CIP OP225) from Fire
Department to Non-Departmental -
Special Municipal Election to Amend Charter Sections 1009, 1010, and
1011 47,000
Special Municipal Election to Amend Charter Section 303 47,000
City Council Salary Adjustments 6,034
Chula Vista Employees Association, Mid-Managers/Professionals,
Western Council of Engineers, and Unrepresented Salary Adjustments 5,659
Macy's Heart Your Park Program 550
Utility Agreement with City of San Diego to STL384 534,900
CRA Advanced Funding agreement between the City and ROHR, Inc. 250,000
Donation for Eucalyptus Park Dog Park 10,300
1st Quarter Budget Adjustments 1,044,471
Police Officers Association Salary Adjustments 421,250
2016-01-12 Agenda PacketPage 142
Budget Amendments Appropriation
Amending the compensation schedule and classification plan to reflect
the addition and removal of various position titles, amending the
authorized position count, and appropriating funds therefor 22,011
International Association of Firefighters Salary Adjustments 383,543
Reducing the transfer from the General Fund to the Public Liability
Expense Fund and appropriating said funds to Non-Departmental
Supplies and Services for Attorney Services -
Amending the compensation schedule and classification plan -
Appropriate unspent solar photovoltaic project funds and cool California
challenge for energy efficiency and sustainability projects 3,124
Harborfest 2015 7,500
Approving proposed districting commission budget and appropriating
funds accordingly 55,500
SANDAG Mini-grant agreement to support National Bike Month
Activities 2,800
Appropriation for Firefighter/Paramedic Academy 336,278
2nd Quarter Budget Adjustments 175,140
Mobile Data Computer Lease 100,482
Purchase of commercial property at 224 Third Avenue 270,000
Establishing DR199 (Telegraph Canyon Road Erosion Repair project) 1,800,000
Appropriate unanticipated revenue from Metropolitan Water District's
Landscape Water Conservation rebate program 7,634
Accepting donations and grants for costs associated with the Community
Fun Run, Citywide Aquatic and Recreation Programs and Facilities 21,224
3rd Quarter Budget Adjustments (1,409,416)
San Ysidro Health Center Lease Agreement 27,000
Capital Improvement Project Closures (220,575)
Dell Financial Services Agreement (Dell Computer Lease Project) -
FY2015 Year-End Budget Adjustments (526,900)
Total General Fund Budget Amendments $ 3,510,627
CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets
The CityÓs investment in capital assets for its governmental and business type activities as of
June 30, 2015, amounts to $913.2 million, net of accumulated depreciation of $506.9 million.
This investment in capital assets includes land, buildings, improvements, machinery and
equipment, infrastructure and construction in progress. Infrastructure assets are items that are
normally immovable and of value only to the City such as roads, bridges, streets and sidewalks,
drainage systems, lighting systems and similar items. The total change to the CityÓs investment
in capital assets for the current fiscal year was a positive of $3.7 million, net of accumulated
depreciation.
2016-01-12 Agenda PacketPage 143
Additional information on the CityÓs capital assets can be found in Note 5 of the Notes to the
Financial Statements.
Debt Administration
Long Term Debt - At June 30, 2015, the City had $135.4 million in debt outstanding compared
to the $140.0 million last year, a net decrease of 3.3%. The majority of this debt is in the form of
Certificates of Participation ($117.6 million) and a CDBG Section 108 Loan ($7.5 million). The
remainder of the outstanding long-term debt is in the form of loans, notes payable, and capital
lease obligations. The City has no outstanding general obligation debt.
The City made principal payments of $5.2 million during the fiscal year. In July 2013, the City
entered into a tax-exempt facility lease purchase agreement for solar energy projects totaling
$2.1 million.
As of June 30, 2015, the City has maintained its ÐAA-Ñ rating by Standard & PoorÓs for
Certificates of Participation, which represents a stable outlook. Additional information on the
CityÓs long-term debt obligations can be found in Note 6 of the Notes to the Financial
Statements.
ECONOMIC FACTORS AND NEXT YEARÓS BUDGET
Assessed Valuation and Property Tax
According to the County of San Diego AssessorsÓ Office, the cityÓs total assessed valuation
(both secured and unsecured) for the 2014-15 fiscal year was $23,955,210,895. This is an
increase of $1,477,430,266 or 6.6% over the 2013-14 assessed valuation. It should be noted that
assessed value was set as of January 1, 2014. Actual current secured property tax revenues for
the fiscal year totaled $26.7 million, which is $1.2 million more than collected in the prior year.
Building Activity
The valuation of all building and related permits totaled $248.0 million for the 2014-15 fiscal
year. This is approximately 19% more than the valuation of $208.0 million for these permit
categories in the prior fiscal year.
As of June 30
Building Permit Valuation20152014Change
Residential$ 175,417,974$ 116,869,207$ 58,548,76750.1%
Non-Residential 18,257,535 53,222,385 (34,964,850)65.7
Additions & Alterations 53,329,828 37,643,216 15,686,61241.7
Demolitions 1,021,998 260,003 761,995293.1
Total$ 248,027,335$ 207,994,811$ 40,032,52419.2%
The year over year increase in building permits activity reflects a moderate recovery in the new
construction market although current activity is still well below the peak activity during the
housing boom of the mid 2000s.
2016-01-12 Agenda PacketPage 144
Local Economy
The USD Burnham-Moores Center for Real EstateÓs Index of Leading Economic Indicators for
San Diego County was flat in October 2015. This was a result of increases in the national
economy and consumer confidence, with decreases in building permits, initial claims for
unemployment, and help wanted advertising. Over the last 12 months the indicator has increased
6.1% with strong gains in initial claims for unemployment, consumer confidence, and the
national economy. The unchanged reading in October stopped a three month stretch where the
USD Index had fallen. The outlook for the upcoming year is difficult to assess with current data
as contracting index information is signaling the potential for a decline in economic activity. The
local unemployment rate is 0.8% lower than last year. The improving labor market should
continue to advance consumer confidence. Sustained declines in gas prices, along with the recent
increase in the statewide minimum wage from $8 to $9 per hour should further serve to increase
consumer spending in the regional economy
.
1
July 2015 home prices in San Diego County were up 6% from a year ago according to
Zillow Inc., a company that tracks and analyzes real estate markets. The reported median price
for all San Diego County home sales was $488,250. All of Chula VistaÓs five zip codes saw
increases in the median price of single-family residences according to the report. As most cities
and counties across the nation, Chula Vista continues to move forward in its economic recovery.
2016-01-12 Agenda PacketPage 145
Data for July 2015 Compared to July 2014
Median Price
Percent
Zip Code Locale 2015 2014 Change
91910 North $ 449,500 $ 393,950 14%
91911 South $ 391,250 $ 368,450 6%
91913 Eastlake$ 469,250 $ 425,050 10%
91914 NE $ 597,941 $ 576,000 4%
91915 SE $ 478,750 $ 424,575 13%
Fiscal Year 2015-16 Budget
The City ended the 2014-15 fiscal year with unassigned fund balance of $16.4 million and a
committed fund balance of $7.6 million, including the $3.6 million Economic Contingency
Reserve within the General Fund.
In June 2015, the Chula Vista City Council adopted the 2015-16 annual budget which provides
$293.4 million in appropriations to fund all City activities. The General Fund budget totaled
$139.8million ($0.5 million for capital). Due to the economic uncertainties caused by the slow
economic recovery and the ongoing threat of the State diverting City revenues to balance its own
budget, the City continues to adopt a one-year budget.
The CityÓs property tax values are recovering modestly in the aftermath of the national mortgage
crisis from 2008-2012. Based on information received from the San Diego County Assessor,
Chula VistaÓs projected change in total assessed value for fiscal year 2015-16 is positive
5.63% when compared to the 2014-15 total assessed values. Management conservatively
budgeted anticipated property tax revenue growth in 2015-16 approximately 3% greater than
projected 2014-15 actual revenue.
REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the CityÓs finances for all of its
citizens, taxpayers, customers, investors and creditors. Questions concerning any of the
information provided in this report or requests for additional information should be addressed to
the City of Chula Vista, Finance Department, 276 Fourth Avenue, Chula Vista, CA 91910.
2016-01-12 Agenda PacketPage 146
2016-01-12 Agenda PacketPage 147
BASIC FINANCIAL STATEMENTS
2016-01-12 Agenda PacketPage 148
2016-01-12 Agenda PacketPage 149
GOVERNMENT-WIDE
FINANCIAL STATEMENTS
2016-01-12 Agenda PacketPage 150
2016-01-12 Agenda PacketPage 151
CITY OF CHULA VISTA
STATEMENT OF NET POSITION
JUNE 30, 2015
Primary Government
GovernmentalBusiness-Type
ActivitiesActivitiesTotal
ASSETS
Current assets:
Cash and investments$ 76,690,941143,410,450$ 220,101,391$
Receivables:
Accounts 5,644,7022,322,085 7,966,787
Taxes -8,427,201 8,427,201
Accrued interest -11,803 11,803
Deferred loans -48,253,393 48,253,393
Allowance for uncollectible loans (46,324,744) - (46,324,744)
Grants 32,75519,112 51,867
Due from Successor Agency of Chula Vista RDA 12,005,356 - 12,005,356
Prepaid costs -40,204 40,204
Due from other governments 8,006,896 - 8,006,896
Total Current Assets 176,171,756 82,368,398 258,540,154
Non-current assets:
Restricted assets:
Cash and investments -13,542,356 13,542,356
Cash with fiscal agent -9,443,950 9,443,950
Internal balances 25,107,354(25,107,354) -
Capital assets not being depreciated 197,122108,675,934 108,873,056
Capital assets, net of depreciation 134,171,512659,515,469 793,686,981
Total non-current assets 766,070,355 159,475,988 925,546,343
Total Assets 241,844,386942,242,111 1,184,086,497
Deferred Outflows of Resources:
Deferred pension contributions 20,371,528 1,819,669 22,191,197
Total Deferred Outflows
of Resources 20,371,528 1,819,669 22,191,197
LIABILITIES
Current liabilities:
Accounts payable 6,798,955 192,512 6,991,467
Accrued liabilities 5,995,501 382,453 6,377,954
Accrued interest 1,842,390 - 1,842,390
Unearned revenue 1,856,969 268,279 2,125,248
Retention payable 12,664420,866 433,530
Compensated absences due within one year 4,588,463 471,459 5,059,922
Claims payable - due within one year 4,000,000 - 4,000,000
Developer deposits payable 12,774,552 - 12,774,552
Short-term portion of bonds, leases, and notes payable 5,614,358 - 5,614,358
Total current liabilities 1,327,36743,892,054 45,219,421
Non-current liabilities:
Compensated absences - due in more than one year 2,222,093 129,766 2,351,859
Claims payable - due in more than one year 18,610,305 - 18,610,305
Pollution remediation obligation -150,000 150,000
Net OPEB liability 8,428,000 - 8,428,000
Net pension liability 26,455,432192,668,714 219,124,146
Long-term portion of bonds, leases, and notes payable 129,650,250 - 129,650,250
Total non-current liabilities 351,729,362 26,585,198 378,314,560
Total Liabilities 27,912,565395,621,416 423,533,981
Deferred Inflows of Resources:
Deferred items related to pensions 39,610,963 4,296,015 43,906,978
Total Deferred Inflows
of Resources 39,610,963 4,296,015 43,906,978
Net Position:
Net investment in capital assets 643,174,160 134,368,634 777,542,794
Restricted for:
Community development projects 20,516,514 - 20,516,514
Public safety 4,756,851 - 4,756,851
Parks and recreation -160,801 160,801
Capital projects 104,030,522 - 104,030,522
Debt service 5,141,430- 5,141,430
Unrestricted 71,945,411(245,257,588) (173,312,177)
Total Net Position$ 211,455,475527,381,260$ 738,836,735$
See Notes to Financial Statements
2016-01-12 Agenda PacketPage 152
CITY OF CHULA VISTA
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2015
Program Revenues
OperatingCapitalTotal
Charges forContributionsContributionsProgram
ExpensesServicesand Grantsand GrantsRevenues
Functions/Programs
Primary Government:
Governmental Activities:
General government$ 36,486,645$ 7,623,676$ 4,210,277$ 127,746$ 11,961,699
Public safety 81,002,999 12,100,712 10,393,666 11,970,315 34,464,693
Community development 207,308 297,866 - - 297,866
Community services 12,837 - - 26,858 26,858
Public works 62,454,130 31,703,848 10,498,222 829,272 43,031,342
Parks and recreation 6,441,907 4,511,278 - - 4,511,278
Library 3,906,984 1,302,869 - - 1,302,869
Interest on long-term debt 6,601,927 - - - -
Total Governmental Activities 197,114,737 57,540,249 25,102,165 12,954,191 95,596,605
Business-Type Activities:
Sewer Fund 31,615,457 36,054,603 2,942,859 - 38,997,462
Bayfront Trolley Station 59,863 - 59,678 - 59,678
Transit Fund 4,807,985 1,503,262 2,472,121 - 3,975,383
Sewer Development Impact Fees 120,197 166,333 - - 166,333
Development Services Fund 5,996,109 6,118,566 - - 6,118,566
Total Business-Type Activities 42,599,611 43,842,764 5,474,658 - 49,317,422
Total Primary Government$ 239,714,348$ 101,383,013$ 30,576,823$ 12,954,191$ 144,914,027
General Revenues:
Taxes:
Property taxes, levied for general purpose
Transient occupancy taxes
Sales taxes
Franchise taxes
Business licenses taxes
Utility users tax
Residential Construction tax
Property transfer tax
Investment earnings
Miscellaneous
Gain on sale of capital asset
Transfers
Total General Revenues and Transfers
Change in Net Position
Net Position at Beginning of Year
Restatement of Net Position
Net Position at Beginning of Year, as restated
Net Position at End of Year
See Notes to Financial Statements
2016-01-12 Agenda PacketPage 153
Net (Expenses) Revenues and Changes in Net Position
Primary Government
GovernmentalBusiness-Type
ActivitiesActivitiesTotal
$ -(24,524,946)$ (24,524,946)$
-(46,538,306) (46,538,306)
-90,558 90,558
-14,021 14,021
(19,422,788) - (19,422,788)
-(1,930,629) (1,930,629)
-(2,604,115) (2,604,115)
-(6,601,927) (6,601,927)
-(101,518,132) (101,518,132)
7,382,005- 7,382,005
(185)- (185)
(832,602)- (832,602)
46,136- 46,136
122,457- 122,457
6,717,811- 6,717,811
6,717,811(101,518,132) (94,800,321)
-47,485,292 47,485,292
3,136,847 - 3,136,847
-30,394,291 30,394,291
-10,831,671 10,831,671
1,407,145 - 1,407,145
6,364,691 - 6,364,691
-366,650 366,650
1,118,494 - 1,118,494
4,219,304 641,978 4,861,282
14,437 2,789,595 2,804,032
27,882 - 27,882
3,848,746 (3,848,746) -
(417,173)109,215,450 108,798,277
7,697,318 6,300,638 13,997,956
233,906,908778,942,716 1,012,849,624
(28,752,071)(259,258,774) (288,010,845)
205,154,837519,683,942 724,838,779
$ 211,455,475527,381,260$ 738,836,735$
See Notes to Financial Statements
2016-01-12 Agenda PacketPage 154
2016-01-12 Agenda PacketPage 155
FUND FINANCIAL STATEMENTS
2016-01-12 Agenda PacketPage 156
2016-01-12 Agenda PacketPage 157
GOVERNMENTAL FUND
FINANCIAL STATEMENTS
2016-01-12 Agenda PacketPage 158
CITY OF CHULA VISTA
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2015
Special Revenue FundsCapital Projects Funds
Housing Park
Sundry Developer Successor Acquisition Development
GeneralGrants Deposit Agency Development Impact Funds
Assets:
Pooled cash and investments$ 20,402,711$ 3,940,957$ 314,675$ 4,750,707$ 30,504,324$ 33,501,976
Receivables:
Accounts2,066,12541,729-69,657--
Taxes8,030,250186,908----
Accrued interest------
Deferred loans65,45419,789,190-25,527,843--
Allowance for uncollectible loans(65,454)(19,526,652)-(24,361,679)--
Prepaid costs32,9062,298----
Due from other governments275,1235,235,634----
Due from other funds4,096,758-----
Advances to other funds1,496,657---10,150,82710,385,959
Restricted assets:
Cash and investments-25,88612,774,552741,918--
Cash and investments with fiscal agents1,274,06721,881----
Due from Successor Agency of Chula Vista RDA9,591,661--2,413,695--
Total Assets$ 47,266,258$ 9,717,831$ 13,089,227$ 9,142,141$ 40,655,151$ 43,887,935
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable$ 1,744,436$ 994,016$ 314,675$ 3,234$ -$ 955,819
Accrued liabilities5,492,633425,427----
Unearned revenues-289,604----
Pass-through payables8,229133,238---63,380
Deposits payable--12,774,552---
Due to other funds-3,396,420----
Advances from other funds------
Total Liabilities7,245,2985,238,70513,089,2273,234-1,019,199
Deferred Inflows of Resources:
Unavailable revenues3,898,935140,412--207,5811,408,839
Total Deferred Inflows of Resources3,898,935140,412--207,5811,408,839
Fund Balances:
Nonspendable:
Prepaid costs32,906-----
Notes and loans5,889,439-----
Advances to other funds1,496,657-----
Restricted for:
Community development projects-2,914,292-9,138,907--
Public safety-1,324,816----
Parks and recreation-46,907----
Capital Projects-52,699--40,447,57041,459,897
Committed to:
Capital Projects3,226,070-----
Debt service------
Economic contingency3,600,000-----
San Diego Authority for Freeway Emergency695,951-----
Legal counsel80,000-----
Assigned to:
General government916,473-----
Public safety939,669-----
Parks and recreation116,375-----
Public works122,650-----
Library5,000-----
Public liability2,587,957-----
Unassigned
16,412,878-----
Total Fund Balances36,122,0254,338,714-9,138,90740,447,57041,459,897
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances$ 47,266,258$ 9,717,831$ 13,089,227$ 9,142,141$ 40,655,151$ 43,887,935
See Notes to Financial Statements
2016-01-12 Agenda PacketPage 159
CITY OF CHULA VISTA
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2015
Debt Service Funds
Public
OtherTotal
City Debt Financing
GovernmentalGovernmental
Service Authority FundsFunds
Assets:
Pooled cash and investments$ 10,086,716$ 1,199,106$ 35,939,931$ 140,641,103
Receivables:
Accounts--144,5742,322,085
Taxes--210,0438,427,201
Accrued interest--11,80311,803
Deferred loans--2,870,90648,253,393
Allowance for uncollectible loans--(2,370,959)(46,324,744)
Prepaid costs-5,000-40,204
Due from other governments--2,496,1398,006,896
Due from other funds---4,096,758
Advances to other funds---22,033,443
Restricted assets:
Cash and investments---13,542,356
Cash and investments with fiscal agents-8,148,002-9,443,950
Due from Successor Agency of Chula Vista RDA---12,005,356
Total Assets$ 10,086,716$ 9,352,108$ 39,302,437$ 222,499,804
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable$ -$ -$ 2,558,032$ 6,570,212
Accrued liabilities--23,4805,941,540
Unearned revenues--1,567,3651,856,969
Pass-through payables--216,019420,866
Deposits payable---12,774,552
Due to other funds--653,3944,049,814
Advances from other funds47,275,312--47,275,312
Total Liabilities47,275,312-5,018,29078,889,265
Deferred Inflows of Resources:
Unavailable revenues---5,655,767
Total Deferred Inflows of Resources---5,655,767
Fund Balances:
Nonspendable:
Prepaid costs---32,906
Notes and loans---5,889,439
Advances to other funds---1,496,657
Restricted for:
Community development projects--8,463,31520,516,514
Public safety--3,432,0354,756,851
Parks and recreation--113,894160,801
Capital Projects--22,070,356104,030,522
Committed to:
Capital Projects---3,226,070
Debt service-9,352,108232,0689,584,176
Economic contingency---3,600,000
San Diego Authority for Freeway Emergency---695,951
Legal counsel---80,000
Assigned to:
General government---916,473
Public safety---939,669
Parks and recreation---116,375
Public works---122,650
Library---5,000
Public liability---2,587,957
Unassigned
(37,188,596)-(27,521)(20,803,239)
Total Fund Balances(37,188,596)9,352,10834,284,147137,954,772
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances$ 10,086,716$ 9,352,108$ 39,302,437$ 222,499,804
See Notes to Financial Statements
2016-01-12 Agenda PacketPage 160
2016-01-12 Agenda PacketPage 161
CITY OF CHULA VISTA
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
JUNE 30, 2015
Fund balances of governmental funds$ 137,954,772
Amounts reported for governmental activities in the statement of net position are
different because:
Capital assets net of depreciation have not been included as financial resources
in governmental fund activity. 767,110,797
Deferred outflows related to contributions made after the actuarial measurement
date for the net pension liability. 20,185,549
Long-term debt and compensated absences
that have not been included in the governmental fund activity:
Bonds payable$ (117,590,000)
Section 108 Loan (7,546,000)
Pollution remediation obligation (150,000)
Unamortized bond premiums/discounts (2,701,365)
Capital leases (2,393,674)
Claims liability (22,610,305)
Notes payable (5,033,569)
Net pension liability (190,390,940)
Compensated absences (6,729,243) (355,145,096)
Governmental funds report all OPEB contributions as expenditures,
however in the statement of net position any excesses or deficiencies
in contributions in relation to the Annual Required Contribution (ARC) are
recorded as an asset or liability. (8,428,000)
Accrued interest payable for the current portion of interest due on
Bonds has not been reported in the governmental funds. (1,842,390)
Revenues reported as unavailable revenue in the governmental funds and recognized
in the statement of activities. These are included in the intergovernmental revenues
in the governmental fund activity. 5,655,767
Deferred inflows related to unrecognized actuarial gains and losses for the
net pension liability. (39,241,083)
Internal service funds are used by management to charge the costs of certain
activities, such as equipment management and self-insurance, to individual funds.
The assets and liabilities of the internal service funds must be added to the
statement of net position. 1,130,944
Net Position of governmental activities$ 527,381,260
See Notes to Financial Statements
2016-01-12 Agenda PacketPage 162
CITY OF CHULA VISTA
STATEMENT OF REVENUES.
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2015
Special Revenue FundsCapital Projects Funds
Housing Park
Sundry Developer Successor Acquisition Development
General Grants Deposit Agency Development Impact Funds
Revenues:
Taxes$ 100,738,431$ -$ -$ -$ -$ -
Licenses and permits1,281,656-----
Intergovernmental1,933,11414,592,562----
Charges for services9,430,0971,086,836----
Use of money and property2,832,03995,021-763,355264,332311,715
Fines and forfeitures1,638,251-----
Developer participation----1,072,2406,412,352
Miscellaneous12,811,856437,934-203,099--
Total Revenues130,665,44416,212,353-966,4541,336,5726,724,067
Expenditures:
Current:
General government23,305,4831,341,322---101,650
Public safety72,509,6787,337,114----
Community development---207,308--
Parks and recreation3,746,349-----
Public works27,822,6442,626,323---88,078
Library3,527,03898,911----
Capital outlay1,081,1052,873,073--15,7822,024,851
Debt service:
Principal retirement------
Interest and fiscal charges------
Total Expenditures131,992,29714,276,743-207,30815,7822,214,579
Excess (Deficiency) of Revenues
Over (Under) Expenditures(1,326,853)1,935,610-759,1461,320,7904,509,488
Other Financing Sources (Uses):
Transfers in9,994,52599,806----
Transfers out(6,082,780)(989,332)---(5,633,760)
Capital leases578,224-----
Total Other Financing Sources
(Uses)4,489,969(889,526)---(5,633,760)
Net Change in Fund Balances3,163,1161,046,084-759,1461,320,790(1,124,272)
Fund Balances, Beginning of Year, as
previously reported32,958,9093,292,630-8,379,76139,126,78042,584,169
Restatements------
Fund Balances, Beginning of Year, as restated32,958,9093,292,630-8,379,76139,126,78042,584,169
Fund Balances, End of Year$ 36,122,025$ 4,338,714$ -$ 9,138,907$ 40,447,570$ 41,459,897
See Notes to Financial Statements
2016-01-12 Agenda PacketPage 163
CITY OF CHULA VISTA
STATEMENT OF REVENUES.
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2015
Debt Service Funds
OtherTotal
Public
GovernmentalGovernmental
City Debt Financing
Service Authority FundsFunds
Revenues:
Taxes$ -$ -$ 11,856,283$ 112,594,714
Licenses and permits--40,5981,322,254
Intergovernmental--9,883,61826,409,294
Charges for services--9,595,19120,112,124
Use of money and property-188,921592,3375,047,720
Fines and forfeitures--639,5112,277,762
Developer participation---7,484,592
Miscellaneous--2,479,30515,932,194
Total Revenues-188,92135,086,843191,180,654
Expenditures:
Current:
General government-17,2831,440,85526,206,593
Public safety--388,30780,235,099
Community development---207,308
Parks and recreation---3,746,349
Public works--10,922,65341,459,698
Library---3,625,949
Capital outlay--16,221,71922,216,530
Debt service:
Principal retirement-4,060,0001,280,2055,340,205
Interest and fiscal charges336,2555,703,839638,0506,678,144
Total Expenditures336,2559,781,12230,891,789189,715,875
Excess (Deficiency) of Revenues
Over (Under) Expenditures(336,255)(9,592,201)4,195,0541,464,779
Other Financing Sources (Uses):
Transfers in-9,547,6492,066,46621,708,446
Transfers out--(6,191,400)(18,897,272)
Capital leases---578,224
Total Other Financing Sources
(Uses)-9,547,649(4,124,934)3,389,398
Net Change in Fund Balances(336,255)(44,552)70,1204,854,177
Fund Balances, Beginning of Year, as
previously reported(36,852,341)10,125,08634,214,027133,829,021
Restatements-(728,426)-(728,426)
Fund Balances, Beginning of Year, as restated(36,852,341)9,396,66034,214,027133,100,595
Fund Balances, End of Year$ (37,188,596)$ 9,352,108$ 34,284,147$ 137,954,772
See Notes to Financial Statements
2016-01-12 Agenda PacketPage 164
CITY OF CHULA VISTA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2015
Net change in fund balances - total governmental funds$ 4,854,177
Amounts reported for governmental activities in the statement of activities are
different because:
Governmental funds reported capital outlay as expenditures. However, in the Government-Wide Statement of Activities and
Changes in Net Position, the cost of those assets was allocated over their estimated useful lives as depreciation expense.
This was the amount of capital assets recorded in the current period. The amount of repairs and maintenance included in
Capital Outlay was $6,642,861. 15,573,669
Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities and Changes in Net
Position, but they did not require the use of current financial resources. Therefore, depreciation expense was not reported as
expenditures in the Governmental Funds. This amount did not include the depreciation expense for Internal Service Funds (26,883,199)
in the amount of $258,844.
The net effect of various miscellaneous transactions involving capital assets (i.e. sales, trade-ins, donations and disposals) increased
Net Position. 9,764,806
Repayment of long-term liabilities was an expenditures in governmental funds, but the repayment reduced long-term
liabilities in the Government-Wide Statement of Net Position.
Principal payment of long-term debt 5,340,205
Amortization expenses were reported in the Government-Wide Statement of Activities and Changes in Net Position, but
they did not require the use of current financial resources. Therefore, amortization expenses were not reported as
expenditures in the Governmental Funds.
Bond premium and discount (9,966)
Certain long-term liabilities were reported in the Government-Wide Statement of Activities and Changes in Net Position,
but they did not require the use of current financial resources. Therefore, long-term liabilities were not reported as
expenditures in governmental funds. These amounts represented the changes in long-term liabilities from prior year.
Changes in compensated absences (678,530)
Changes in claims payable 249,070
Capital leases entered into (578,224)
Changes in net OPEB liabilities (1,059,000)
Interest expense on long-term debt was reported in the Government-Wide Statement of Activities and Changes in Net
Position, but it did not require the use of current financial resources. This amount represented the change in accrued interest
from prior year. 86,183
Unavailable revenue related to long-term receivables previously recognized as revenue in the Government-Wide
Statement of Activities was reclassified as an allowance for uncollectible loans in the Governmental Funds. (1,348,479)
Internal service funds were used by management to charge the costs of certain activities to individual funds. The net
revenue of internal service funds was reported with governmental activities. (118,764)
Pension obligation expenses reported in the statement of activities do not require the use of current
financial resources and, therefore, are not reported as expenditures in governmental funds. 2,505,370
Change in net position of governmental activities$ 7,697,318
See Notes to Financial Statements
2016-01-12 Agenda PacketPage 165
PROPRIETARY FUND
FINANCIAL STATEMENTS
2016-01-12 Agenda PacketPage 166
CITY OF CHULA VISTA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
JUNE 30, 2015
Business-Type Activities - Enterprise FundsGovernmental
OtherActivities-
Development
EnterpriseInternal
Sewer Fund Services Fund FundsTotalsService Funds
Assets:
Current:
Cash and investments$ 71,076,955$ - $ 5,613,986 $ 76,690,941$ 2,769,347
Receivables:
Accounts 5,394,150 205,314 45,238 5,644,702 -
Grants - - 32,755 32,755 19,112
Total Current Assets 76,471,105 205,314 5,691,979 82,368,398 2,788,459
Noncurrent:
Advances to other funds 25,241,869 - - 25,241,869 -
Capital assets - net of accumulated depreciation132,385,880 - 1,982,754 134,368,634 1,080,606
Total Noncurrent Assets 157,627,749 - 1,982,754 159,610,503 1,080,606
Total Assets 234,098,854 205,314 7,674,733 241,978,901 3,869,065
Deferred Outflows of Resources:
Deferred pension contributions 1,012,885773,498 33,286 1,819,669 185,979
Total Deferred Outflows of Resources 773,498 1,012,885 33,286 1,819,669 185,979
Liabilities:
Current:
Accounts payable 90,756 63,279 38,477 192,512 228,743
Accrued liabilities314,490 43,017 24,946 382,453 53,961
Retention payable12,664 - - 12,664 -
Unearned revenues - - 268,279 268,279 -
Due to other funds - 46,944 - 46,944 -
Accrued compensated absences 165,171 306,288 - 471,459 -
Total Current Liabilities 583,081 459,528 331,702 1,374,311 282,704
Noncurrent:
Accrued compensated absences 39,822 73,844 16,100 129,766 81,313
Net pension liability11,213,006 14,777,269 465,157 26,455,432 2,277,774
Total Noncurrent Liabilities 11,252,828 14,851,113 481,257 26,585,198 2,359,087
Total Liabilities 11,835,909 15,310,641 812,959 27,959,509 2,641,791
Deferred Inflows of Resources:
Deferred items related to pensions 1,820,845 2,399,634 75,536 4,296,015 369,880
Total Deferred Inflows of Resources 1,820,845 2,399,634 75,536 4,296,015 369,880
Net Position:
Investment in capital assets -132,385,880 1,982,754 134,368,634 1,080,606
Restricted - - 5,141,430 5,141,430 -
Unrestricted 88,829,718 (16,492,076) (304,660) 72,032,982 (37,233)
Total Net Position$ 221,215,598$ (16,492,076)$ 6,819,524$ 211,543,046$ 1,043,373
Reconciliation of Net Position to the Statement of Net Position
Net Position per Statement of Net Position - Proprietary Funds$ 211,543,046
Prior years' accumulated adjustment to reflect the consolidation of
internal service funds activities related to the enterprise funds(49,744)
Current years' adjustments to reflect the consolidation of internal
service activities related to enterprise funds(37,827)
Net Position per Statement of Net Position$ 211,455,475
See Notes to Financial Statements
2016-01-12 Agenda PacketPage 167
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2015
Business-Type Activities - Enterprise FundsGovernmental
OtherActivities-
Development
EnterpriseInternal
Sewer Fund Services Fund FundsTotalsService Funds
Operating Revenues:
Sales and service charges$ 36,054,603$ 6,118,566$ 1,669,595$ 43,842,764$ -
Interdepartmental charges - - - - 6,318,978
Other 2,415,208 11,904 362,483 2,789,595 90,617
Total Operating Revenues 38,469,811 6,130,470 2,032,078 46,632,359 6,409,595
Operating Expenses:
Administration and general 24,854,530 5,996,109 4,196,983 35,047,622 7,378,902
Source of supply 1,252,649 - - 1,252,649 -
Depreciation expense 5,471,328 - 154,741 5,626,069 258,844
Total Operating Expenses 31,578,507 5,996,109 4,351,724 41,926,340 7,637,746
Operating Income (Loss) 6,891,304 134,361 (2,319,646) 4,706,019 (1,228,151)
Nonoperating Revenues (Expenses):
Intergovernmental - - 2,531,799 2,531,799 -
Interest revenue 628,219 - 13,759 641,978 6,106
Gain (loss) on disposal of capital assets - - (635,444) (635,444) 27,882
Total Nonoperating
Revenues (Expenses) 628,219 - 1,910,114 2,538,333 33,988
Income (Loss) Before Transfers and Capital Contributions 7,519,523 134,361 (409,532) 7,244,352 (1,194,163)
Transfers in 448,687- - 448,687 1,037,572
Transfers out (2,934,384) (1,328,299) (34,750) (4,297,433) -
Capital contributions 2,942,859 - - 2,942,859 -
Changes in Net Position 7,527,998 (745,251) (444,282) 6,338,465 (156,591)
Net Position:
Beginning of Year, as
previously reported 225,874,025 313,282 7,769,345 233,956,652 3,675,475
Restatements (12,186,425) (16,060,107) (505,539) (28,752,071) (2,475,511)
Beginning of Fiscal Year, as restated 213,687,600 (15,746,825) 7,263,806 205,204,581 1,199,964
End of Fiscal Year$ 221,215,598$ (16,492,076)$ 6,819,524$ 211,543,046$ 1,043,373
Reconciliation of Changes in Net Position to the Statement of Activities:
Changes in Net Position, per the Statement of Revenues,
Expenses and Changes in Fund Net Position - Proprietary Funds$ 6,338,465
Adjustment to reflect the consolidation of current fiscal year
internal service funds activities related to enterprise funds (37,827)
Changes in Net Position of Business-Type Activities per Statement of Activities$ 6,300,638
See Notes to Financial Statements
2016-01-12 Agenda PacketPage 168
CITY OF CHULA VISTA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2015
Business-Type Activities - Enterprise Funds
Governmental
OtherActivities-
EnterpriseInternal
Development
Sewer Fund Services Fund FundsTotalsService Funds
Cash Flows from Operating Activities:
Cash received from customers and users$ 38,028,907$ 6,026,992$ 2,118,119$ 46,174,018$ -
Cash received from/(paid to) interfund service provided - - - - 6,421,815
Cash paid to suppliers for goods and services (1,576,495) 77,065 47,975 (1,451,455) (63,141)
Cash paid to employees for services (24,778,999) (5,855,184) (4,197,781) (34,831,964) (7,388,032)
Net Cash Provided (Used) by Operating Activities 11,673,413 248,873 (2,031,687) 9,890,599 (1,029,358)
Cash Flows from Non-Capital
Financing Activities:
Cash transfers out (2,934,384) (1,328,299) (4,262,976) (8,525,659) -
Cash transfers in 448,687- - 448,687 1,037,572
Repayment received from other funds - 46,944 2,531,799 2,578,743 (19,112)
Advance to other funds (6,279,712) - (6,279,712)- -
Grant subsidies -- 146,577 146,577 -
Net Cash Provided (Used) by
Non-Capital Financing Activities (9,214,096) (832,668) (1,584,600) (11,631,364) 1,018,460
Cash Flows from Capital
and Related Financing Activities:
Capital contributions 2,821,472 - 2,821,472- -
Acquisition and construction of capital assets (3,766,491) - (229,001) (3,995,492) (283,813)
Proceeds from sales of capital assets - - - - 33,468
Net Cash Provided (Used) by
Capital and Related Financing Activities (945,019) - (229,001) (1,174,020) (250,345)
Cash Flows from Investing Activities:
Interest received 709,454 2,403 25,894 737,751 6,106
Net Cash Provided (Used) by
Investing Activities 709,454 2,403 25,894 737,751 6,106
Net Increase (Decrease) in Cash
and Cash Equivalents 2,223,752 (581,392) (3,819,394) (2,177,034) (255,137)
Cash and Cash Equivalents at Beginning of Year 68,853,203 581,392 9,433,380 78,867,975 3,024,484
Cash and Cash Equivalents at End of Year$ 71,076,955$ 5,613,986-$ $ 76,690,941$ 2,769,347
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)$ 6,891,304$ 134,361$ (2,319,646)$ 4,706,019$ (1,228,151)
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
Depreciation 5,471,328 - 154,741 5,626,069 258,844
Contributions made after the measurement date to net pension liability (773,498) (1,012,885) (33,286) (1,819,669) (185,979)
Pension expense relating to GASB 68 1,116,796847,426 35,154 1,999,376 172,143
(Increase) decrease in accounts receivable (392,204) (103,478) (45,238) (540,920) 12,220
Increase (decrease) in accounts payable (353,452) 34,795 30,776 (287,881) (76,420)
Increase (decrease) in accrued liabilities29,606 42,270 17,199 89,075 13,279
Increase (decrease) in unearned revenue(48,700)- 131,279 82,579 -
Increase (decrease) in compensated absences 1,603 37,014 (2,666) 35,951 4,706
Total Adjustments 4,782,109 114,512 287,959 5,184,580 198,793
Net Cash Provided (Used) by
Operating Activities$ 11,673,413$ 248,873$ (2,031,687)$ 9,890,599$ (1,029,358)
Non-Cash Investing, Capital, and Financing Activities:
Gain/(Loss) on disposition of capital assets$ -$ -$ (635,444)$ (635,444)$ -
Donated Capital Assets2,821,472 - - 2,821,472 2,277,774
See Notes to Financial Statements
2016-01-12 Agenda PacketPage 169
FIDUCIARY FUND
FINANCIAL STATEMENTS
2016-01-12 Agenda PacketPage 170
CITY OF CHULA VISTA
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
JUNE 30, 2015
Private-Purpose
Trust Fund
Successor Agency of
Agency
the Former Chula
FundsVista RDA
Assets:
Pooled cash and investments$ 8,575,490$ 4,811,274
Receivables:
Accounts - 311,584
Notes and loans - 128,544
Allowance for uncollectible loans - (128,544)
Restricted assets:
Cash and investments with fiscal agents 68,045,081 3,580,915
Capital assets:
Capital assets, not being depreciated - 9,502,300
Capital assets, net of accumulated depreciation - 1,132,202
Total Assets$ 76,620,571$ 19,338,275
Liabilities and Net Position:
Liabilities:
Accounts payable$ -$ 432
Accrued liabilities - 1,345
Accrued interest - 557,393
Unearned revenues 14,162 -
Due to other governments - 53,710
Due to bond holders 76,606,409 -
Long-term liabilities:
Due in one year - 1,885,000
Due in more than one year - 37,465,000
Due to the City of Chula Vista - 12,005,356
Total Liabilities$ 76,620,571 51,968,236
Net Position:
Held in trust for other purposes (32,629,961)
Total Net Position$ (32,629,961)
See Notes to Financial Statements
2016-01-12 Agenda PacketPage 171
CITY OF CHULA VISTA
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUNDS
YEAR ENDED JUNE 30, 2015
Private-Purpose
Trust Fund
Successor Agency of
the Former Chula
Vista RDA
Additions:
Taxes$ 6,179,288
Interest and change in fair value of investments 104,857
Total Additions 6,284,145
Deductions:
Administrative expenses 1,801,628
Contractual services 12,440
Interest expense 2,739,069
Depreciation expense 47,723
Total Deductions 4,600,860
Changes in Net Position 1,683,285
Net Position - Beginning of the Year (34,313,246)
Net Position - End of the Year$ (32,629,961)
See Notes to Financial Statements
2016-01-12 Agenda PacketPage 172
2016-01-12 Agenda PacketPage 173
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
NOTE DESCRIPTION PAGE
1 Reporting Entity and Summary of Significant Accounting Policies 54
2 Cash and Investments 67
3 Receivables 72
4 Interfund Balances and Transactions 77
5 Capital Assets 80
6 Long-Term Debt 82
7 Unearned/Deferred Revenue 95
8 Compensated Absences 95
9 Other Required Fund Disclosures 96
10 Self-Insurance Accrued Liabilities 97
11 Pension Plans 98
12 Post Retirement Health Benefits 109
13 Pollution Remediation Obligations 112
14 Commitments and Contingencies 113
15 Classification of Fund Balances 114
16 Prior Period Adjustment 115
17 Subsequent Events 115
2016-01-12 Agenda PacketPage 174
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2015
Note 1 Î Reporting Entity and Summary of Significant Accounting Policies
The basic financial statements of the City of Chula Vista, California (the ÐCityÑ) have been prepared in
conformity with generally accepted accounting principles of the United States of America (ÐU.S. GAAPÑ)
as applied to governmental agencies. The Governmental Accounting Standards Board (ÐGASBÑ) is the
accepted standard setting body for establishing governmental accounting and financial reporting
principles. The more significant of the CityÓs accounting policies are described below.
A.Reporting Entity
The City, incorporated in 1911, was recognized as a city in the State of California by election in 1949.
The City operates under an elected Council and appointed City Manager form of government and
provides the following services as authorized by its charter: public safety, community services,
engineering services, planning services, public works, general administrative services and capital
improvements.
The financial reporting entity consists of the primary government, the City, and its component units.
Component units are legally separate entities for which the elected officials of the primary
government are financially accountable. In addition, component units can be other organizations for
which the primary government is accountable and their exclusion would cause the reporting entityÓs
financial statements to be misleading or incomplete.
Blended component units, although legally separate entities, are, in substance part of the primary
governmentÓs operation and so data from these units are combined with data of the primary
government. Discretely presented component units, on the other hand, are reported in a separate
column in the combined financial statements to emphasize that they are legally separate from the
primary government.
The City Council acts as the governing body and is able to impose its will on the following
organizations, establishing financial accountability and operational responsibility. As a result, these
organizations are considered component units of the City and are included within the financial
statements of the City using the blended method. All component units have a June 30 year-end. The
City has no discretely presented component units.
The Chula Vista Industrial Development Authority (the ÐDevelopment AuthorityÑ)
The Development Authority was formed in February 1982 for the purpose of promoting and
developing commercial, industrial and manufacturing enterprises and encouraging employment.
The governing body of the Development Authority is comprised of the members of the City
Council. The Development AuthorityÓs financial data and transactions are included within the
capital projects fund type. The City does not produce separate financial statements for the
Development Authority.
The Chula Vista Public Financing Authority (the ÐPublic Financing AuthorityÑ)
The Public Financing Authority was established by resolution, pursuant to the City Charter and
Constitution of the State of California, as a public body, to serve the public purposes of the City.
The resolution was adopted on April 4, 1995. The Public Financing Authority was established by
a joint exercise of powers agreement between the City and the Redevelopment Agency. The
2016-01-12 Agenda PacketPage 175
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 1 Î Reporting Entity and Summary of Significant Accounting Policies (Continued)
A.Reporting Entity (Continued)
governing body of the Public Financing Authority is comprised of the consenting members of the
City Council. The Public Financing Authority is authorized to borrow money for the purpose of
financing the acquisition of bonds, notes and other obligations of, or for the purpose of making
loans to the City and/or to refinance outstanding obligations of the City.
The Chula Vista Municipal Financing Authority (the ÐMunicipal Financing AuthorityÑ)
The Municipal Financing Authority was established by resolution, pursuant to the City Charter
and Constitution of the State of California, as a public body, to serve the public purposes of the
City. The resolution was adopted on June 11, 2013. The Municipal Financing Authority was
established by a joint exercise of powers agreement between the City and the Housing
Authority. The governing body of the Municipal Financing Authority is comprised of the
consenting members of the City Council. The Municipal Financing Authority is authorized to
borrow money for the purpose of financing the acquisition of bonds, notes and other obligations
of, or for the purpose of making loans to the City and/or to refinance outstanding obligations of
the City.
The Chula Vista Housing Authority (the ÐHousing AuthorityÑ)
The Housing Authority was created by the City of Chula Vista City Council (ÐCity CouncilÑ) in
March 1993 to centrally coordinate and administer the CityÓs programs for promoting balanced
housing for families of all income levels. It was established pursuant to the State of California
Health and Safety Code, Section 34200. It is empowered to develop, finance and own low income
housing within the territorial limits of the City of Chula Vista. It uses a variety of local, state, and
federal funding sources to administer and finance these programs. It is also the financing vehicle
for the issuance of bonds for housing programs and services. The Housing AuthorityÓs financial
data and transactions are included within the special revenue fund type. The City does not
produce separate financial statements for the Housing Authority.
B.Basis of Accounting and Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered a separate
accounting entity. The operations of each fund are accounted for by providing a separate set of
self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or
expenses, as appropriate. Fund accounting segregates funds according to their intended purpose and is
used to aid management in demonstrating compliance with finance-related legal and contractual
provisions. The minimum number of funds is maintained in accordance with legal and managerial
requirements.
2016-01-12 Agenda PacketPage 176
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 1 Î Reporting Entity and Summary of Significant Accounting Policies (Continued)
B.Basis of Accounting and Measurement Focus (Continued)
Government - Wide Financial Statements
The CityÓs Government-Wide Financial Statements include a Statement of Net Position and a
Statement of Activities. These statements present summaries of governmental and business-type
activities for the City accompanied by a total column. Fiduciary activities of the City are not included
in these statements.
These financial statements are presented on an Ðeconomic resourcesÑ measurement focus and the
accrual basis of accounting. Accordingly, all of the CityÓs assets and liabilities, including capital
assets, as well as infrastructure assets, and long-term liabilities, are included in the accompanying
Statement of Net Position. The Statement of Activities presents changes in Net Position. Under the
accrual basis of accounting, revenues are recognized in the period in which they are earned while
expenses are recognized in the period in which the liability is incurred.
Certain types of transactions are reported as program revenues for the City in three categories:
Charges for services
Operating grants and contributions
Capital grants and contributions
Governmental Fund Financial Statements
Governmental Fund Financial Statements include a Balance Sheet and a Statement of Revenues,
Expenditures and Changes in Fund Balances for all major governmental funds and aggregate
non-major governmental funds. An accompanying schedule is presented to reconcile and explain the
differences in total fund balance as presented in these statements to the Net Position presented in the
Government-Wide Financial Statements. The City has presented all major funds that met the
applicable criteria.
All governmental funds are accounted for on a spending or "current financial resources" measurement
focus and the modified accrual basis of accounting. Accordingly, only current assets and current
liabilities are included on the Balance Sheet. The Statement of Revenues, Expenditures and Changes
in Fund Balances presents increases (revenues and other financing sources) and decreases
(expenditures and other financing uses) to fund balances. Under the modified accrual basis of
accounting, revenues are recognized in the accounting period in which they become both measurable
and available to finance expenditures of the current period.
2016-01-12 Agenda PacketPage 177
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 1 Î Reporting Entity and Summary of Significant Accounting Policies (Continued)
B.Basis of Accounting and Measurement Focus (Continued)
Governmental Fund Financial Statements (Continued)
Revenues become available when received in cash, except for revenue which is subject to accrual and
are recognized when due by the City. Generally 60 days after year-end for primary revenue sources
(i.e. property tax, sales tax, intergovernmental revenues and other taxes). Revenue recognition for
grants is up to one year. Expenditures are recorded in the accounting period in which the related fund
liability is incurred.
Unavailable revenues arise when potential revenues do not meet both the ÐmeasurableÑ and
ÐavailableÑ criteria for recognition in the current period. Unearned revenues arise when the
government receives cash before it has a legal claim to them, as when grant monies are received prior
to incurring qualifying expenditures. In subsequent periods, when both revenue recognition criteria
are met or when the government has a legal claim to the resources, unavailable and unearned revenue
is removed from the Balance Sheet and recognized as revenue.
The Reconciliation of the Fund Financial Statements to the Government-Wide Financial Statements is
provided to explain the differences created by the integrated approach of GASB Statement No. 34.
The City reports the following major Governmental Funds:
General Fund Î This is the primary operating fund of the City. It is used to account for all
revenues and expenditures that are not required to be accounted for in another fund.
Sundry Grants Special Revenue Fund Î This fund consists of miscellaneous grants/revenues such
as: Supplemental law enforcement services, CBAG, California Library Services Act, asset
seizure, local law enforcement block grants, California Recreation grants, Public Safety grants,
ARRA grants, waste management and recycling, energy conservation, emergency shelter
program, HOME program, CDBG program income project, and Community Development Block
grants.
Developer Deposits Special Revenue Fund Î This fund is used to account for revenues received
from various developers for development projects and is used to fund staff costs, and other costs
related to specific projects.
Housing Successor Agency Special Revenue Fund Î This fund was established pursuant to Health
and Safety Code Section 34176(b)(2) and is used to fund low and moderate income housing and
related expenditures through the collection of property taxes. The Low and Moderate Income
Housing Successor Fund was created due to the dissolution of the Chula Vista RDA. In
accordance with Health and Safety Code Section 34176(b)(2), on February 1, 2013, all rights,
powers, assets, liabilities, duties and obligations of the Low and Moderate Income Housing Fund
were transferred to the Low and Moderate Income Housing Successor Agency special revenue
fund.
City Debt Service Fund Î This fund was established to account for principal and interest
payments on the CityÓs long-term loans.
2016-01-12 Agenda PacketPage 178
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 1 Î Reporting Entity and Summary of Significant Accounting Policies (Continued)
B.Basis of Accounting and Measurement Focus (Continued)
Governmental Fund Financial Statements (Continued)
Public Financing Authority Debt Service Fund- This fund is used to account for financing the
acquisition of bonds, notes and other obligations of, or for the purpose of making loans to the
City and / or to refinance outstanding obligations of the City.
Development Impact Capital Projects Fund Î This fund was established as a depository of
various development impact fees. The fees are levied against all new development in the City
in order to pay for the construction or improvement of public facilities as a result of City growth.
Park Acquisition Development Capital Projects Fund Î This fund is a depository for fees
collected from property developers for the purpose of providing park, and recreational facilities
directly benefiting and serving residents of the regulated subdivision being developed. This
in-lieu fee was adopted by the City to acquire neighborhood and Community Parkland and to
construct parks and recreational facilities.
Proprietary Fund Financial Statements
Proprietary Fund Financial Statements include a Statement of Net Position, a Statement of Revenues,
Expenses and Changes in Fund Net Position, and a Statement of Cash Flows for each major
Proprietary Fund and aggregate non-major proprietary funds.
A separate column representing internal service funds is also presented in these statements. However,
internal service balances and activities have been combined with the governmental activities in the
Government-Wide Financial Statements. The CityÓs internal service funds include three individual
funds which provide services directly to other City funds. These areas of service include Fleet and
Vehicle Maintenance, Information Technology Replacement and Workers Compensation.
Proprietary funds are accounted for using the "economic resources" measurement focus and the
accrual basis of accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are
included on the Statement of Net Position. The Statement of Revenues, Expenses and Changes in
Fund Net Position presents increases (revenues) and decreases (expenses) in total Net Position. Under
the accrual basis of accounting, revenues are recognized in the period in which they are earned while
expenses are recognized in the period in which the liability is incurred. In these funds, receivables
have been recorded as revenue and provisions have been made for uncollectible amounts.
Operating revenues in the proprietary funds are those revenues that are generated from the primary
operations of the fund. All other revenues are reported as non-operating revenues. Operating expenses
are those expenses that are essential to the primary operations of the fund. All other expenses are
reported as non-operating expenses.
2016-01-12 Agenda PacketPage 179
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 1 Î Reporting Entity and Summary of Significant Accounting Policies (Continued)
B.Basis of Accounting and Measurement Focus (Continued)
Proprietary Fund Financial Statements (Continued)
The City reports the following major proprietary funds:
Sewer Enterprise Fund Î This fund consists of several sub-funds that are used to account for
sewer activities:
The Sewer Income Fund is a depository for all monies collected to cover the cost of
connecting properties to the City's public sewer system. All monies received may be used
only for the acquisition, construction, reconstruction, maintenance and operation of sanitation
or sewerage facilities.
The Trunk Sewer Capital Reserve Fund is used to account for sewerage facility participation
fee received from owner or person making application for a permit to develop or modify use
of any residential, commercial, industrial or other property, which increases the volume of
flow into the City sewer system. All monies received shall be used for the enlargement of
sewer facilities of the City so as to enhance efficiency of utilization and/or adequacy of
capacity and for planning and/or evaluating any future proposals for area wide sewage
treatment and/or water reclamation systems or facilities.
The Sewer Service Revenue Fund is a depository for all monies collected from the monthly
sewer service charge. Monies in this fund may be used for construction, maintenance, or
operation of sewer.
The Sewer Facility Replacement Fund is a depository for a portion of the revenue derived
from the monthly sewer service charge. Monies in this fund shall be used solely for the
purpose of refurbishment and/or replacement of sewerage facilities including related
evaluation, engineering and utility modification costs.
Development Services Fund Î This fund is a depository for a portion of developer fees and other
development related activities.
Fiduciary Fund Financial Statements
Fiduciary fund financial statements include a Statement of Net Position and a Statement of Changes
in Fiduciary Net Position. The CityÓs fiduciary funds represent agency funds and private purpose trust
funds.
Fiduciary fund types are accounted for according to the nature of the fund. The CityÓs agency funds
are purely custodial in nature (assets equal liabilities) and thus do not involve measurement of results
of operations and therefore do not report a net position. These funds are used to account for money
and property held by the City as trustee or custodian. They are also used to account for various
assessment districts for which the City acts as an agent for debt service activities. The CityÓs private
purpose trust fund is a fiduciary fund type used by the City to report assets, liabilities and activities of
the Successor Agency to the Chula Vista Redevelopment Agency. Its results of operations are
presented on the Statement of Changes of Fiduciary Net Position. It follows the economic resources
basis of accounting similar to proprietary funds.
2016-01-12 Agenda PacketPage 180
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 1 Î Reporting Entity and Summary of Significant Accounting Policies (Continued)
B.Basis of Accounting and Measurement Focus (Continued)
Fiduciary Fund Financial Statements (Continued)
The Successor Agency was created by the City of Chula Vista City Council (City Council) in
August 2012. It was established pursuant to Assembly Bill x1 26. Its purpose is to expeditiously
wind down the affairs of the dissolved RDA. The governing body of the Successor Agency is
comprised of the members of the Oversight Board selected by the County of San Diego, City of
Chula Vista, school and special districts. The Successor Agency has been included in the
accompanying basic financial statements as a private purpose trust fund.
C.Encumbrances
Formal budgetary integration is employed as a management control device. Encumbrance accounting,
under which purchase orders, contracts and other commitments for the expenditure of monies are
recorded in order to reserve that portion of the applicable appropriation, is employed as an extension
of formal budgetary integration. Encumbrances outstanding at year-end do not constitute U.S. GAAP
basis expenditures or liabilities because the commitments will be honored during the subsequent year.
Therefore, the City has assigned a portion of its fund balance for future encumbrances.
D.Cash, Cash Equivalents and Investments
The City pools its available cash for investment purposes. The City considers pooled cash and
investment amounts, with original maturities of three months or less, to be cash equivalents.
Highly liquid market investments with maturities of one year or less at time of purchase are stated at
amortized cost. All other investments are stated at fair value. Market value is used as fair value for
those securities for which market quotations are readily available. The City reported its investments at
fair value and the unrealized loss on investments amounted to $273,294 for the fiscal year ended
June 30, 2015.
The statement of cash flows requires presentation of Ðcash and cash equivalentsÑ. For the purposes of
the statement of cash flows, the City considers all proprietary fund pooled cash and investments as
Ðcash and cash equivalentsÑ, as such funds are available to the various funds as needed.
Certain disclosure requirements, if applicable, for Deposits and Investment Risks in the following
areas:
Interest Rate Risk
Credit Risk
Overall
o
Custodial Credit Risk
o
Concentration of Credit Risk
o
Foreign Currency Risk
2016-01-12 Agenda PacketPage 181
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 1 Î Reporting Entity and Summary of Significant Accounting Policies (Continued)
D.Cash, Cash Equivalents and Investments (Continued)
In addition, other disclosures are specified including use of certain methods to present deposits and
investments, highly sensitive investments, credit quality at year-end and other disclosures.
E.Inventories and Prepaid items
Inventories are valued on an average-cost basis which are adjusted to annual physical counts or
estimates under the consumption method of accounting and are recorded in the internal service fund.
Prepaid items are items the City has paid in advance and will receive future benefit from. They are
recorded under the consumption method in the General Fund, Sundry Grants Special Revenue Fund
and Sewer Fund.
F.Restricted Assets
Fiscal agents acting on behalf of the City hold investment funds arising from the proceeds of
long-term debt issuances. The funds may be used for specific capital outlays or for the payment of
certain bonds, certificate of participation or tax allocation bonds and have been invested only as
permitted by specific State statutes or applicable City ordinance, resolution or bond indenture. In
addition, the City restricts cash deposits from developers that are refundable.
G.Interfund Transactions
Activity between funds that are representative of lending/borrowing arrangements outstanding at the
end of the fiscal year are referred to as either Ðdue to/from other fundsÑ or Ðadvances to/from other
fundsÑ (i.e., the current portion of interfund loans). Any residual balances outstanding between the
governmental activities and businesstype activities are reported in the Governmental-Wide Financial
Statements as Ðinternal balances.Ñ
H.Capital Assets
Capital assets are valued at historical cost or estimated historical cost if actual historical cost was not
available. Donated capital assets are valued at their estimated fair market value on the date donated.
City policy has set the capitalization threshold for reporting capital assets at $10,000 for equipment
and $100,000 for infrastructure. Depreciation is recorded on a straight-line basis over estimated useful
lives of the assets as follows:
Buildings 50 years
Improvements other than buildings 50 years
Machinery and equipment 5-12 years
Infrastructure 30-75 years
2016-01-12 Agenda PacketPage 182
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 1 Î Reporting Entity and Summary of Significant Accounting Policies (Continued)
H.Capital Assets (Continued)
The City defines infrastructure as the basic physical assets that allow the City to function. The assets
include:
Street system
Sewer system
Site amenities such as parking and landscaped areas used by the City in the conduct of its
business
Each major infrastructure system can be divided into subsystems. For example, the street system can
be subdivided into pavement, curbs and gutters, sidewalks, medians, streetlights, landscaping and
land. These subsystems were not delineated in the basic financial statements. The appropriate
operating department maintains information regarding the subsystems.
Interest accrued during capital assets construction, if any, is capitalized for the business-type funds as
part of the asset cost.
For all infrastructure systems, the City elected to use the Basic Approach for infrastructure reporting.
I.Compensated Absences
Government-Wide Financial Statements
For governmental and business-type activities, compensated absences are recorded as expenses and
liabilities as incurred.
Fund Financial Statements
In governmental funds, compensated absences are recorded as expenditures in the years paid, as it is
the CityÓs policy to liquidate any unpaid compensated absences at June 30 from future resources,
rather than currently available financial resources. The General Fund is typically used to liquidate
compensated absences. In proprietary funds, compensated absences are expensed to the various funds
in the period they are earned, and such fundÓs share of the unpaid liability is recorded as a long-term
liability of the fund.
J.Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related
to pensions, and pension expense, information about the fiduciary net position of the Local
Government of ExampleÓs California Public EmployeesÓ Retirement System (CalPERS) plans (Plans)
and additions to/deductions from the PlansÓ fiduciary net position have been determined on the same
basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of
accordance with the benefit
employee contributions) are recognized when due and payable in
terms. Investments are reported at fair value.
2016-01-12 Agenda PacketPage 183
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 1 Î Reporting Entity and Summary of Significant Accounting Policies (Continued)
K.Long-Term Debt
Government-Wide Financial Statements
Long-term debt and other financial obligations are reported as liabilities in the appropriate funds.
Bond premiums and discounts, as well as issuance costs relating to bond insurance, are deferred and
amortized over the life of the bonds using the effective interest method. Bonds payable are reported
net of the applicable premium or discount.
Fund Financial Statements
The fund financial statements do not present long-term debt but are shown in the Reconciliation of
the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position.
L.Deferred Outflows/Inflows of Resources
In addition to assets, the statements of net position and governmental funds balance sheet will
sometimes report a separate section for deferred outflows of resources. This separate financial
statement element, deferred outflows of resources, represents a consumption of net position that
applies to a future period(s) and will not be recognized as an outflow of resources
(expense/ expenditure) until then. The City only has one item that qualify for reporting in this
category. Deferred outflows relating to the net pension liability reported in the government-wide and
proprietary statement of net position. These outflows are the results of contributions made after the
measurement period, which are recognized in the following year.
In addition to liabilities, the statements of net position and the governmental funds balance sheet will
sometimes report a separate section for deferred inflows of resources. This separate financial
statement element, deferred inflows of resources, represents an acquisition of net position that applies
to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
The City has two types of this item, one of which arises only under a modified accrual basis of which
qualifies for reporting in this category. Accordingly, the first item, unavailable revenue, is reported
only in the governmental funds balance sheet. The governmental funds report unavailable revenues
from two sources: taxes and grant receivables. These amounts are deferred and recognized as an
inflow of resources in the period that the amounts become available. The second relates to deferred
inflows relating to the net pension liability reported in the government-wide and proprietary statement
of net position. These inflows are the result of the net difference between projected and actual
earnings on pension plan investments.
M.Property Taxes
The County of San Diego, California (County) bills and collects property taxes and remits them to the
City according to a payment schedule established by the County. The CountyÓs tax calendar is from
July 1 to June 30. Property taxes attach as a lien on property on January 1. Taxes are levied on
July 1, based on the assessed values as of the lien date, and are payable in two installments:
November 1 and February 1 of each year. Property taxes become delinquent on December 10, and
April 10, for the first and second installments, respectively.
2016-01-12 Agenda PacketPage 184
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 1 Î Reporting Entity and Summary of Significant Accounting Policies (Continued)
M. Property Taxes (Continued)
The County is permitted by State law to levy taxes at 1% of full market value (at time of purchase)
and can increase the property tax rate no more than 2% per year or the current CPI, whichever is less.
The City receives a share of this basic tax levy proportionate to what it received during the years
1980-1981.
Property tax revenue is recognized in the fiscal year for which the taxes have been levied, provided
the taxes are received within 60 days after the end of the fiscal year. Property taxes received after this
date are not considered available as a resource that can be used to finance the current year operations
of the City and, therefore, are not recorded as revenue until collected.
No allowance for doubtful accounts was considered necessary.
N.Public Facilities Financing
Interest costs incurred from the date of borrowing to the completion of the improvement project(s) are
capitalized, net of interest earnings, on all proprietary fund assets acquired with tax-exempt debt.
O.Net Position
In governmental-wide and proprietary fund financial statements, Net Position are categorized as
follows:
Net Investment in Capital Assets Î This component of net position consists of capital assets, net
of accumulated depreciation, reduced by the outstanding balances of debt that are attributable to
the acquisition, construction, or improvement of those assets.
Restricted Î This component of net position consists of restricted assets reduced by liabilities and
deferred inflows of resources related to those assets.
Unrestricted Î This component of net position is the amount of the assets, deferred outflows of
resources, liabilities, and deferred inflows of resources that are not included in the determination
of net investment in capital assets or the restricted component of net position.
When expenses are incurred for purposes for which both restricted and unrestricted Net Position are
available, the CityÓs policy is to apply restricted Net Position first, then unrestricted Net Position as
they are needed.
P.Fund Balances
In governmental fund financial statements, fund balances are categorized as follows:
Nonspendable Î Items that cannot be spent because they are not in spendable form, such as
prepaid items and inventories, items that are legally or contractually required to be maintained
intact, such as principal of an endowment or revolving loan funds.
2016-01-12 Agenda PacketPage 185
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 1 Î Reporting Entity and Summary of Significant Accounting Policies (Continued)
P. Fund Balances (Continued)
Restricted Î Restricted fund balances encompass the portion of net fund resources subject to
externally enforceable legal restrictions. This includes externally imposed restrictions by
creditors, such as through debt covenants, grantors, contributors, laws or regulations of other
governments, as well as restrictions imposed by law through constitutional provisions or enabling
legislation.
Committed Î Committed fund balances encompass the portion of net fund resources, the use of
which is constrained by limitations that the government imposes upon itself at its highest level of
decision making, normally the governing body, and that remain binding unless removed in the
same manner. The City Council is considered the highest authority for the City that can, by
adoption of an ordinance prior to the end of the fiscal year, commit fund balance. Once adopted,
the limitation imposed by the ordinance remains in place until a similar action is taken
(the adoption of another ordinance) to remove or revise the limitation.
Assigned Î Assigned fund balances encompass the portion of net fund resources reflecting the
governmentÓs intended use of resources. Assignment of resources can be done by the highest
level of decision making or by a committee or official designated for that purpose. The City
Council has by resolution, authorized the Director of Finance to assign fund balances. The
council may also assign fund balance as it does when appropriating fund balance to cover a gap
between estimated revenue and appropriations in the subsequent yearÓs appropriated budget.
Unlike commitments, assignments generally only exist temporarily. In other words, an additional
action does not normally have to be taken for the removal of an assignment. Conversely, as
discussed above, an additional action is essential to either remove or revise a commitment.
Unassigned Î This amount is for any portion of the fund balances that do not fall into one of the
above categories.
Sometimes the government will fund outlays for a particular purpose from both restricted and
unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to
calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in
the governmental fund financial statements a flow assumption must be made about the order in
which the resources are considered to be applied. It is the governmentÓs policy to consider
restricted fund balance to have been depleted before using any of the components of unrestricted
fund balance. Further, when the components of unrestricted fund balance can be used for the
same purpose, committed fund balance is depleted first, followed by assigned fund balance.
Unassigned fund balance is applied last.
Q. Spending Policy
Government-Wide Financial Statements and the Proprietary Fund Financial Statements
When an expense is incurred for purposes for which both restricted and unrestricted Net Position are
available, the CityÓs policy is to apply restricted Net Position first.
2016-01-12 Agenda PacketPage 186
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 1 Î Reporting Entity and Summary of Significant Accounting Policies (Continued)
Q. Spending Policy (Continued)
Governmental Fund Financial Statements
When expenditures are incurred for purposes where only unrestricted fund balances are available, the
City uses the unrestricted resources in the following order: committed, assigned, and unassigned.
In November 2009, the City Council adopted a resolution amending the General Fund Reserve Policy
to include the following distinct reserve categories: General Fund Operating Reserve, minimum 15%,
Economic Contingency Reserve, minimum 5%, and Catastrophic Event Reserves, 3%. The General
Fund Operating Reserve represents unrestricted resources available for appropriation by the City
Council to address extraordinary needs of an emergency nature. The Economic Contingency
Committed Balance represents monies set aside to mitigate service impacts during a significant
downturn in the economy which impacts City revenues such as sales tax, property tax, business
license tax, etc. The Catastrophic Event Reserves are monies set aside to fund unanticipated expense
related to a major disaster in the City and are associated with the CityÓs Disaster Preparedness
Program.
R. Use of Estimates
The preparation of basic financial statements in conformity with U.S. GAAP requires management to
make estimates and assumptions that affect the reported amounts and disclosures. Actual results could
differ from these estimates and assumptions.
S. Accounting Changes
In June 2012, the GASB issued GASB Statement No. 68, Accounting and Financial Reporting for
Pensions - an amendment of GASB Statement No. 27, to improve the guidance for accounting and
reporting on the pensions that governments provide to their employees. Accordingly, the
cumulative effect of the accounting change as of the beginning of the year is reported in the
government-wide statement of activities.
In November 2013, the GASB issued Statement No. 71, Pension Transition for Contributions
made Subsequent to the Measurement Date-an amendment of GASB Statement No. 68, which
provides guidance to state and local governments clarifying the transition provisions for
GASB Statement No. 68 regarding pension contributions made after the measurement date. The
City has fully conformed to the requirements of this statement for the fiscal year ending
June 30, 2015.
2016-01-12 Agenda PacketPage 187
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 2 Î Cash and Investments
The following is a summary of pooled cash and investments, including cash and investments with fiscal
agents at June 30, 2015.
Fiduciary Funds
Government-Wide Statement of Net Position
Governmental Business-Type Statement of Net
ActivitiesActivitiesPosition
TotalTotal
Cash and investments$ 143,410,450$ 76,690,941$ 220,101,391$ 13,386,764$ 233,488,155
Restricted cash and investments:
Held by City 13,542,356 13,542,356- 13,542,356-
Held by fiscal agents 9,443,950 9,443,950- 71,625,996 81,069,946
Total restricted cash and investments22,986,306 22,986,306- 71,625,996 94,612,302
Total cash and investments$ 166,396,756$ 76,690,941$ 243,087,697$ 85,012,760$ 328,100,457
Cash, cash equivalents and investments consisted of the following at June 30, 2015:
Petty cash$ 8,575
Deposits with financial institution 56,578,875
Investments 190,443,061
Investments held by bond trustee 81,069,946
$ 328,100,457
Total cash and investments
A.Deposits
The carrying amount of the CityÓs cash deposits were $56,578,875 at June 30, 2015. Bank balances
before reconciling items were $55,450,529 at that date, the total amount of which was insured or
collateralized with securities held by the pledging financial institutions in the CityÓs name as
discussed below.
The California Government Code requires California banks and savings and loan associations to
secure the CityÓs cash deposits by pledging securities as collateral. This Code states that collateral
pledged in this manner shall have the effect of perfecting a security interest in such collateral superior
to those of a general creditor. Thus, collateral for cash deposits is considered to be held in the City's
name. The market value of pledged securities must equal at least 110% of the City's cash deposits.
California law also allows institutions to secure City deposits by pledging first trust deed mortgage
notes having a value of 150% of the CityÓs total cash deposits. The City may waive collateral
requirements for cash deposits, which are fully insured up to $250,000 by the Federal Deposit
Insurance Corporation. The City, however, has not waived the collateralization requirements.
The City follows the practice of pooling cash and investments of all funds, except for funds required
to be held by fiscal agents under the provisions of bond indentures. Interest income earned on pooled
cash and investments is allocated on an accounting period basis to the various funds based on the
period-end cash and investment balances. Interest income from cash and investments with fiscal
agents is credited directly to the related fund.
2016-01-12 Agenda PacketPage 188
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 2 Î Cash and Investments (Continued)
B.Investments
As of June 30, 2015, the City had the following investments and maturities:
Investment Maturities
Investment TypeFair Value1 year or fewer1 - 2 years2 - 3 years3 - 4 years4 - 5 yearsOver 5 years
LAIF$ 36,614,696$ 36,614,696$ -$ -$ -$ -$ -
Time Deposits 310,000 310,000 - - - - -
San Diego County Investment Pool 39,503,715 39,503,715 - - - - -
Federal Home Loan Bank 16,961,770 4,997,740- 11,964,030 - - -
Federal National Mortgage Association18,935,690 6,992,240- 11,943,450 - - -
Federal Home Loan Mortgage Corporation11,910,540 - 11,910,540- - -
-
Federal Farm Credit Bank 30,992,530 20,992,800- 9,999,730 - - -
US Treasury Notes 17,413,549 3,950,895 3,007,626 1,000,310- 9,454,718 -
Securities 15,003,443 3,006,720- 1,508,940 4,537,973 5,949,810 -
Money Market Funds 2,797,128 386,533 2,410,595 - - - -
Held by bond trustee:
Investment Agreements 12,260,588 - 1,628,278- - 10,632,310-
Mutual Funds 68,787,477 65,976,048 - - - 2,811,429-
Cash with Fiscal Agent 21,881 21,881 - - - -
Total$ 271,513,007$ 146,763,768$ 48,954,96841,407,721$ $ 5,538,283$ 15,404,528$ 13,443,739
Investments Authorized by the California Government Code and the CityÓs Investment Policy
The table below identifies the investment types that are authorized for the City by the California
Government Code (or the CityÓs investment policy, where more restrictive). The table also identifies
certain provisions of the California Government Code (or the CityÓs investment policy, where more
restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does
not address investments of debt proceeds held by bond trustee that are governed by the provisions of
debt agreements of the City, rather than the general provisions of the California Government Code or
the CityÓs investment policy.
2016-01-12 Agenda PacketPage 189
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 2 Î Cash and Investments (Continued)
B.Investments (Continued)
Maximum Maximum
Maximum
Percentage of Investment in One
Authorized Investment TypeMaturityPortfolio*Issuer
Bankers' Acceptance180 days40%30%
Negotiable Certificates of Deposits5 years30%5%
Commercial Paper270 days25%10%
State and Local Agency Bond Issues5 yearsNone 10%
U.S. Treasury Obligations5 yearsNone None
U.S. Agency Securities5 yearsNone None
Repurchase Agreement90 daysNone 10%
Reverse-Purchase Agreements92 days20%10%
Medium-Term Corporate Notes5 years30%10%
Time Certificates of Deposits3 yearsNone10%
Money Market FundsN/A15%10%
Local Agency Investment Fund (LAIF)N/ANone$50 Million**
Investment Trust of California (CalTrust)N/ANone10%
* Excluding amounts held by bond trustee that are not subject to California Government
** Maximum is $50 million per account
Investments Authorized by Debt Agreements
Investments of debt proceeds held by bond trustee are governed by provisions of the debt agreement
rather than the general provisions of the California Government Code or the CityÓs investment policy.
The table below identifies certain provisions of these debt agreements that address interest rate risk,
credit risk, and concentration of credit risk.
Maximum Maximum
Maximum Percentage of Investment in One
Authorized Investment TypeMaturityPortfolioIssuer
U.S Treasury ObligationsNoneNoneNone
Federal Home Loan Mortgage CorporationNoneNoneNone
Farm Credit BanksNoneNoneNone
Federal Home Loan BanksNoneNoneNone
Federal National Mortgage AssociationNoneNoneNone
Student Loan Marketing AssociationNoneNoneNone
Financing CorporationNoneNoneNone
Resolution Funding CorporationNoneNoneNone
Certificates of Deposits, Time Deposits and Bankers' Acceptance30 daysNoneNone
Commercial Paper270 daysNoneNone
Money Market FundsNoneNoneNone
State ObligationsNoneNoneNone
Municipal ObligationsNoneNoneNone
Repurchase AgreementsNoneNoneNone
Investment AgreementsNoneNoneNone
Local Agency Investment Fund (LAIF)NoneNoneNone
2016-01-12 Agenda PacketPage 190
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 2 Î Cash and Investments (Continued)
C.Risks Disclosures
Interest Rate Risk
As a means of limiting its exposure to fair value losses arising from rising interest rates, the CityÓs
investment policy provides that final maturities of securities cannot exceed five years. Specific
maturities of investments depend on liquidity needs. At June 30, 2015, the CityÓs pooled cash and
investments had the following maturities:
Percentage of
Investment
Maturity
Less than one year54%
1 - 2 years15%
2 - 3 years18%
3 - 4 years2%
4 - 5 years6%
Over 5 years5%
The weighted average maturity of the portfolio was 2.5 years.
Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the
holder of the investment. This is measured by the assignment of a rating by a nationally recognized
statistical rating organization. To be eligible to receive City money, a bank, savings association,
federal association, or federally insured industrial loan company shall have received an overall rating
of not less than "satisfactory" in its most recent evaluation by the appropriate federal financial
supervisory agency of its record of meeting the credit needs of California's communities, including
low-and moderate income neighborhoods.
The CityÓs investments are rated by the nationally recognized statistical rating organizations as
follows:
Standard
& Poor's
Investment TypeFair ValueMoody's
LAIF$ 36,614,696Not RatedNot Rated
Time Deposits Not RatedNot Rated310,000
San Diego County Investment Pool 39,503,715Not RatedAAAf
Federal Home Loan Bank 16,961,770AaaAAA
Federal National Mortgage Association18,935,690 AaaAAA
Federal Home Loan Mortgage Corp. 11,910,540AaaAAA
Federal Farm Credit Bank 30,992,530AaaAAA
US Treasury Notes 17,413,549AaaNot Rated
Securites 15,003,443A1 to Aa3A- to AA+
Money Market Funds 2,797,128Not RatedNot Rated
$ 190,443,061
2016-01-12 Agenda PacketPage 191
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 2 Î Cash and Investments (Continued)
C.Risks Disclosures (Continued)
Custodial Credit Risk
Custodial credit risk is the risk that, in the event of the failure of the counter party, the City will not be
able to recover the value of its investments or collateral securities that are in the possession of an
outside party. All securities, with the exception of LAIF and other pooled investments, are held by a
third-party custodian (BNY Western Trust). BNY is a registered member of the Federal Reserve
Bank.
Concentration of Credit Risk
The CityÓs investment policy contains limitations on the amount that can be invested in any one issuer
beyond that stipulated by the California Government Code. Investments in any one issuer that
represent 5% or more of total CityÓs investments are as follows:
IssuerInvestment TypeFair Value
Federal Home Loan BankFederal Agencies16,961,770$
Federal National Mortgage AssociationFederal Agencies18,935,690
Federal Home Loan Mortgage CorporationFederal Agencies11,910,540
Federal Farm Credit BankFederal Agencies30,992,530
D.Investments in Local Agency Investment
The City is a participant in LAIF which is regulated by California Government Code Section 16429
under the oversight of the Treasurer of the State of California. The CityÓs investments in LAIF at
June 30, 2015 included a portion of pool funds invested in Structure Notes and Asset-Backed
Securities:
Structured Notes are debt securities (other than asset-backed securities) whose cash-flow
characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more
indices and/or that have embedded forwards or options.
Asset-Backed Securities, the bulk of which are mortgage-backed securities, entitle their
purchasers to receive a share of the cash flows from pool of assets such as principal and interest
repayments from a pool of mortgages (such as Collateralized Mortgage Obligations) or credit
card receivables.
As of June 30, 2015, the City had $36,614,696 invested in LAIF, which had invested 1.86% of the
pool investment funds in Structured Notes and Asset-Back Securities. LAIF determines fair value on
its investment portfolio based on market quotations for those securities where market quotations are
readily available and based on amortized cost or best estimate for those securities where market value
is not readily available. The City valued its investments in LAIF as of June 30, 2015, by multiplying
its account balance with LAIF times a fair value factor determined by LAIF. This fair value factor
was determined by dividing all LAIF participantsÓ total aggregate amortized cost by total aggregate
fair value. The credit quality rating of LAIF is unrated as of June 30, 2015.
2016-01-12 Agenda PacketPage 192
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 3 Î Receivables
A.Taxes Receivable
At June 30, 2015, the City had the following taxes receivable:
Governmental
Activities
Sales Tax$ 3,695,855
Property Tax 336,930
Utilities Users Tax 658,865
Transient Occupancy Tax 429,060
Franchise Fee Tax 2,909,541
Other Taxes 396,950
$ 8,427,201
Total
B.Loans Receivable
At June 30, 2015, the City had the following loans receivable, including principal and accrued
interest, of which, an allowance for uncollectible loans was recorded in the amount of $46,324,744:
Governmental Activities
PrincipalInterestTotal
South Bay Community Services$ 3,880,292$ 2,469,566$ 6,349,858
Heritage (South Bay Community Villas L.P.) 4,400,000 1,092,745 5,492,745
Girls and Boys Club Construction Loan 56,250 - 56,250
Rancho Vista Housing (Chelsea Investment Corporation) 1,500,000 488,220 1,988,220
St. Regis Park (Chelsea Investment Corp) 1,387,152 1,200,914 2,588,066
Chula Vista Rehabilitation CHIP Loans 1,903,327 147,931 2,051,258
Park Village Apts (Civic Center Barrio Housing Corporation) 176,910 - 176,910
Mobile Home Assistance Programs 36,105 - 36,105
Los Vecinos (Wakeland Housing and Development Corporation) 5,680,000 2,085,732 7,765,732
Main Plaza (Alpha III Development Inc.) 1,800,000 552,813 2,352,813
Seniors on Broadway (MAAC Project) 3,511,194 963,793 4,474,987
The Landings (Chelsea Investment Corp) 9,198,449 840,140 10,038,589
First Time Home Buyers Program 1,425,504 - 1,425,504
Neighborhood Stabilization First Time Home Buyer Program 210,800 - 210,800
NSP Rental Housing Program 1,000,000 147,362 1,147,362
Community Energy Retrofit Program 175,208 - 175,208
Lofts on Landis 1,850,000 72,986 1,922,986
$ 38,191,191$ 10,062,202$ 48,253,393
Total
South Bay Community Services
In 1998, the former Chula Vista Redevelopment Agency (RDA) entered into several loan agreements
with South Bay Community Services, a California non-profit public benefit corporation. Prior yearsÓ
loan was made to South Bay Community Services for the purpose of purchasing a 14-unit apartment
building. In fiscal year 1998, a loan to fund the Trolley Terrace 13-unit project and the Cordova
Village 40-unit project were made. These projects are to provide housing to very low-income
2016-01-12 Agenda PacketPage 193
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 3 Î Receivables (Continued)
B.Loans Receivable (Continued)
South Bay Community Services (Continued)
families. The funds were made available to the City through a drawdown from the U.S. Department
of Housing and Urban Development. Included in the current year balance is the $887,995 loaned by
the RDA. Deeds of trust and assignments of rent secure the notes. Principal and interest are payable
annually out of any and all residual receipts derived from the property and/or operation of the
property. Fund balance has been restricted in the Sundry Grants Special Revenue Fund and in the
Low & Moderate Income Housing Successor Special Revenue Fund. Interest accrues annually on the
unpaid balance with rates ranging from 3% to 6%. At June 30, 2015, the outstanding balance of the
loan was $6,349,858, which included an interest accrual of $2,469,566.
Heritage (South Bay Community Villas, L.P.)
In 2002, the RDA entered into a loan agreement with South Bay Community Villas, L.P. for the
development of the Heritage Town Center multi-family rental housing project. The RDAÓs assistance
is in the form of residual receipt loan secured by a promissory note and deed of trust. The outstanding
principal and interest on the loan will be repaid over fifty five years and accrues interest at 3% per
annum. Payment of principal and interest on the loan is made on an annual basis, out of a fund equal
to fifty percent of the net cash flow of the project (residual receipts) after debt service on bonds,
payment of deferred developer fees, and reasonable operating expenses have been paid. Fund balance
has been restricted in the Low and Moderate Income Housing Successor Special Revenue Fund. At
June 30, 2015, the outstanding balance of the loan was $5,492,745, which included an interest accrual
of $1,092,745.
Girls and Boys Club Construction Loan
The City has made a loan of $250,000 for construction of a new facility for the Boys and Girls Club.
The loan is interest free and will be repaid with equal annual payments over 20 years, starting in
February 1999. At June 30, 2015, the outstanding balance of the loan was $56,250.
Rancho Vista Housing (Chelsea Investment Corporation)
In 2000, the City and RDA loaned $1,500,000 to CIC Eastlake, L.P. for the development and
operation of Rancho Vista Housing project, a multifamily affordable housing project. The loan is
secured by promissory notes and a deed of trust. The outstanding principal on the loan is to be repaid
over fifty-five (55) years and interest accrues at the simple interest rate of three (3%) percent per
annum on unpaid principal. Payment of principal and interest, or portions thereof, on the loan is made
on an annual basis, out of a fund equal to fifty (50%) percent of the net cash flow of the project. At
June 30, 2015, the outstanding balance of the loan was $1,988,220 which included an interest accrual
of $488,220.
2016-01-12 Agenda PacketPage 194
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 3 Î Receivables (Continued)
B.Loans Receivable (Continued)
St. Regis Park (Chelsea Investment Corporation)
In 2000, the RDA entered into a loan agreement with Chelsea Investment Corporation for the
acquisition and rehabilitation of the 119-unit Pear Tree Apartments at 1025 Broadway. All units are
affordable to low-income households. The loan is secured by a Deed of Trust and will accrue
6% interest for 52 years. Payment of principal and interest is made on an annual basis out of a fund
equal to 90% of the residual receipts. At June 30, 2015, the outstanding balance of the loan was
$2,588,066 which included an interest accrual of $1,200,914.
Chula Vista Rehabilitation CHIP Loans
The Chula Vista Rehabilitation Community Housing Improvement Program (CHIP) is under the
direct control of the RDA. CHIP offers deferred and low interest rate home improvement loans to
qualified borrowers residing within a target area. Loan repayments are re-deposited into the program
cash accounts and are redistributed as future loans. At June 30, 2015, the outstanding balance of the
loan was $2,051,258 which included an interest accrual of $147,931.
Park Village Apartments (Civic Center Barrio Housing Corporation)
In 1991, the RDA entered into a loan agreement with the Civic Center Barrio Housing Corporation, a
California non-profit public benefit corporation. The loan was made for the purchase of land and the
development of a 28- unit low-income housing project. During 1992, the loan was assigned to Park
Village Apartments Ltd., a California limited partnership in which Civic Center Barrio Housing
Corporation is the managing general partner. The loan is secured by a deed of trust on the property
and assignment of rents. Principal and interest are payable monthly. In 2009, a second amendment to
the loan was entered into changing the interest from 3% to 5% per annum on the unpaid principal
balance of the note. At June 30, 2015, the outstanding balance of the loan was $176,910.
Mobile Home Assistance Programs
The RDA entered into agreements with eligible residents of the Orange Tree Mobile home Park,
whereby the RDA loaned $250,030 as permanent financing assistance to residents for the purpose of
purchasing certain mobile home property. The loans are secured by deeds of trust on the property and
mature in 2017 or when the property is sold. Contingent interest will be charged based on calculations
specified in the agreement. At June 30, 2015, the outstanding balance of the loan was $36,105.
2016-01-12 Agenda PacketPage 195
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 3 Î Receivables (Continued)
B.Loans Receivable (Continued)
Los Vecinos (Wakeland Housing and Development Corporation)
In 2008, the RDA entered into a loan agreement with Wakeland Housing and Development
Corporation to assist the borrower in constructing 41 affordable multifamily units for occupancy by
extremely low, very low and lower income households. The loan amount of $5,680,000 was funded
by the Low & Moderate Income Housing Successor Special Revenue Fund. The loan bears an interest
rate of 5% per annum. Principal and interest payments will be made on an annual basis out of a fund
equal to 50% of the residual receipts for years 1-30 and 75% of the residual receipts for years 31-54,
until 55 years from the date the improvements are placed in service, at which time, all principal and
unpaid interest is due and payable. The improvements were placed in service on February 7, 2008. At
June 30, 2015, the outstanding balance of the loan was $7,765,732 which included an interest accrual
of $2,085,732.
Main Plaza (Alpha III Development Inc.)
In 2003, the RDA entered into a loan agreement with Main Plaza, LP to assist in acquiring and
improving certain real property for occupancy by very low, low, and moderate income households.
The loan bears an interest rate of 3% per annum. The loan is due and payable on the date that is
55 years from the date of the RDAÓs issuance of the Certificate of Completion, which is in 2061. At
June 30, 2015, the outstanding balance of the loan was $2,352,813 which included an interest accrual
of $552,813.
Seniors on Broadway (MAAC Project)
The RDA entered into a loan agreement with Seniors on Broadway, Limited Partnership to assist in
acquiring and improving certain real property for occupancy by very low, low, and moderate income
households. The loan bears an interest rate of 3% per annum. The loan is due and payable on the date
that is 55 years from the date of the RDAÓs issuance of the Certificate of Completion. At
June 30, 2015, the outstanding balance of the loan was $4,474,987 which included an interest accrual
of $963,793.
The Landings (Chelsea Investment Corporation)
The RDA entered into a loan agreement with CIC Landings, L.P. to assist the borrower in
constructing 92 affordable multifamily apartment units for occupancy by extremely low, very low and
lower income households. The loan bears an interest rate of 3% per annum. The loan is due and
payable each and every year commencing with the first anniversary of the issuance of the Certificate
of Completion by the City in an amount equal to 50% of the residual receipts. At June 30, 2015, the
outstanding balance of the loan was $10,038,589 which included an interest accrual of $840,140.
2016-01-12 Agenda PacketPage 196
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 3 Î Receivables (Continued)
B.Loans Receivable (Continued)
First Time Home Buyers program
The Chula Vista First-Time Homebuyer Program is under the direct control of the Housing Authority
and funded through U.S. Department of Housing and Urban Development HOME funds. Currently
administered by Community HousingWorks, the program offers equity share deferred home gap
financing loans to qualified borrowers. Loan repayments are re-deposited into the program and are
redistributed as future loans. At June 30, 2015, the outstanding balance of the loan was $1,425,504.
Neighborhood Stabilization First Time Home Buyers program
The Chula Vista Neighborhood Stabilization First-Time Homebuyer Program and Neighborhood
Stabilization Resale Program are under the direct control of the Agency and funded through
U.S. Department of Housing and Urban Development Neighborhood Stabilization funds. Currently
administered by Community HousingWorks, the Program offers equity share deferred home gap
financing loans to qualified borrowers and an acquisition, rehabilitation, and resale option to those
qualifying in targeted areas. Loan repayments are re-deposited into the program cash accounts and are
redistributed as future loans. At June 30, 2015, the outstanding balance of the loan was $210,800.
NSP Rental Housing program
The RDA entered into a loan agreement with San Diego Community Housing Corporation to acquire
and rehabilitate rental housing for very low income households. The loan is secured by promissory
notes and a deed of trust. The outstanding principal and interest amount of the loan will be repaid
over fifty-five (55) years and shall accrue at the simple interest rate of three (3%) percent per annum.
Principal and interest are payable annually out of a fund equal to 50% of residual receipts derived
from the property and/or operation of the property. At June 30, 2015, the outstanding balance of the
loan was $1,147,362 which included an interest accrual of $147,362.
Community Retrofit program
The Chula Vista Community Energy Revolving Loan Fund (RLF) is under the direct control of the
City of Chula Vista and was capitalized through the American Recovery & Reinvestment Act. The
RLF offers fully amortized low-interest rate home energy improvement loans to qualified borrowers
residing within Chula Vista. The loans are secured by a deed of trust on the properties. Principal and
interest are payable monthly. Interest accrues annually on the unpaid principal balance of the notes.
Loan repayments are re-deposited into the program cash accounts and are redistributed as future loans
except for loans funded by General fund. At June 30, 2015, the outstanding balances of the loans
were $9,204 and $166,004, respectively.
2016-01-12 Agenda PacketPage 197
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 3 Î Receivables (Continued)
B.Loans Receivable (Continued)
Lofts on Landis
The City has adopted a Housing Element of the General Plan which sets forth the objective of
providing balances and varied housing opportunities throughout the City to satisfy needs and desires
of various age, income and ethnic groups of the community. The Housing Authority found that the
CityÓs financial participation in the development of the Landis Project will be a sound investment
based upon the DeveloperÓ ability to effectively service the CityÓs housing needs and priorities
expressed in the housing Element and Consolidated plan. At June 30, 2015, the outstanding balance
of the loan was $1,922,986 which included an interest accrual of $72,986.
Note 4 Î Interfund Balances and Transactions
Due to/Due from other funds
At June 30, 2015, interfund receivables and payables were as follows:
Due To Other Funds
Development Nonmajor
Services Governmental
Sundry GrantsEnterprise FundFundsTotal
Due from Other Funds
General Fund$ 3,396,420$ 46,944$ 653,394$ 4,096,758
Total$ 3,396,420$ 46,944$ 653,394$ 4,096,758
Current interfund balances arise in the normal course of operations to cover cash shortages and are
expected to be repaid shortly after the end of the fiscal year.
Long-Term Advances
At June 30, 2015, balances were as follows:
Advances From Other
Funds
City Debt Service Fund
Advances to Other Funds
General Fund1,496,657$
Development Impacts Funds10,385,959
Park Acquisition Development Fund10,150,827
Sewer Enterprise Fund25,241,869
Total47,275,312$
2016-01-12 Agenda PacketPage 198
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 4 Î Interfund Balances and Transactions (Continued)
Long-Term Advances (Continued)
City Council authorized loans to the Public Facilities DIF in the amount of $1,528,969 to help fund the
Civic Center expansion. The loan will be repaid as funds become available, through the payment of DIF
fees by developers. The balance was $1,496,657 at June 30, 2015. In accordance with Council Policy
No. 220-06, approved via Resolution 2015-028, the financing costs shall be calculated using the City's
pooled investment earning rate on a quarterly basis.
Per Resolution 2015-035 of the City Council, interfund loans from the Transportation Development
Impact Fee to the Fire Suppression System expansion component of the Public Development Impact Fee
were consolidated into one loan totaling $10,500,000. The balance for the loan was $10,385,959 at June
30, 2015. In accordance with Council Policy No. 220-06, approved via Resolution 2015-028, the
financing costs shall be calculated using the City's pooled investment earning rate on a quarterly basis.
City Council authorized a loan to Western PAD from Eastern PAD in the amount of $9,630,000 to
acquire the 14.41 acre site located in the lower Sweetwater Valley owned by the Redevelopment Agency
and $310,000 to acquire the 1.89 acre site located at Auto Park Place, Chula Vista. Per Resolution 2015-
035 of the City Council, these loans were consolidated. The loan will be repaid as funds become
available, either as a result of credit acquisitions by the Agency or the payment of PAD fees by
developers in western Chula Vista; in conjunction with Council Policy No 200-06, approved via
Resolution 2015-028, the financing costs shall be calculated using the City's pooled investment earning
rate on a quarterly basis. The balance was $10,150,827 at June 30, 2015. The Agency will ensure that
PAD funds are repaid to fully fund the development of the park for which they were originally collected.
The City Council authorized and set terms for loans from the Trunk Sewer fund to Salt Creek for
$16,848,381, to the Storm Drain fund for $744,612, and $803,331 from the Sewer Facility fund for
capital improvement projects, via Resolution 2015-035. In accordance with Council Policy No. 220-06,
approved via Resolution 2015-028, the financing costs shall be calculated using the City's pooled
investment earning rate on a quarterly basis. The balance was $25,241,869 at June 30, 2015.
2016-01-12 Agenda PacketPage 199
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 4 Î Interfund Balances and Transactions (Continued)
Transfers In/Out
Interfund transfers for the year ended June 30, 2015 were as follows:
Transfers In
Sundry GrantsPublic Non-majorDevelopmentGovernmental
GeneralSpecialFinancingGovernmentalServicesActivities
Transfer Out
FundRevenue FundAuthorityFundsFundInternal Service FundTotal
General-$ $ 90,208$ 3,271,874$ 1,256,698$ 432,000$ 1,032,000$ 6,082,780
Sundry Grants Special Revenue 227,585 - - 756,175 -
5,572 989,332
Development Impact Fund - 5,633,760- - -
5,633,760-
Nonmajor Governmental Fund5,486,194 9,598 642,015 53,593 - 6,191,400-
Sewer Fund 2,917,697 - - - 16,687 2,934,384-
Development Services Fund 1,328,299 - - - -
1,328,299-
Nonmajor Enterprise Funds 34,750 - - - -
- 34,750
Total
$ 9,994,525$ 99,806$ 9,547,649$ 2,066,466$ 448,687$ 1,037,572$ 23,194,705
General Fund Î Operating support to reimburse the General Fund for City staff services and equipment.
Total amount of reimbursement was $9,994,525.
Sundry Grants Special Revenue Fund Î Transferring the General FundÓs matching contribution to the
federal grants in the amount of $99,806.
Public Financing Authority Î Funding debt service funds for repayment of various long-term obligations
amounted to $9,547,649.
Non-major Governmental Funds - Funding debt service funds for repayment of various long-term
obligations and to fund various capital improvement projects amounted to $2,066,466. Transfer from
General Fund in the amount of $1,256,698 for various debt obligations. Transfer from Assessment
District 2005-1 Tobias Drive in the amount of $23,779 to the Residential Construction Tax Fund for debt
service expense. Transfer to reimburse prior year Capital Improvement expenditures from Other
Transportation Programs, $25,737 to the Traffic Signal Fund & $4,077 to the TransNet Fund. Transfer
from the Community Development Block Grant (CDBG) in the amount of $756,175 for debt service
expense.
Development Services Fund - Operating support to reimburse the Development Services Fund for services
provided, $432,000 reimbursement from the General Fund and $16,687 from Sewer Services.
Internal Service Funds - $82,000 and $5,572 was transferred to the Fleet Management Fund from the
General Fund and Sundry Grants Fund respectively for the future purchase of equipment. $950,000 was
transferred to the Workers Compensation Fund from the General Fund as reimbursement for current year
claims.
2016-01-12 Agenda PacketPage 200
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 5 Î Capital Assets
A.Government-Wide Financial Statements
Summary of changes in capital assets for governmental activities for the year ended June 30, 2015 are
as follows:
BalanceCIPBalance
July 1, 2014AdditionsDeletionsTransfersJune 30, 2015
Capital assets, not being depreciated:
Land$ 76,334,359$ 302,370$ -$ - $ 76,636,729
Construction in progress 23,227,483 12,972,443 (4,160,721)- 32,039,205
99,561,842 13,274,813 (4,160,721)- 108,675,934
Total capital assets, not being depreciated
Capital assets, being depreciated:
Buildings 212,776,589 77,171 (8,104,398) 195,186 204,944,548
Improvements other than buildings 129,569,741 - - - 129,569,741
Machinery and equipment 29,044,035 2,505,497 (1,890,564) - 29,658,968
Infrastructure 676,133,872 11,097,146 3,965,535- 691,196,553
Subtotal 1,047,524,237 13,679,814 (9,994,962) 4,160,721 1,055,369,810
Less accumulated depreciation
Buildings (51,885,073) (4,194,765) 6,772,034 (49,307,804)-
Improvements other than buildings (43,794,006) (2,662,750) - (46,456,756)-
Machinery and equipment (25,202,088) (1,210,591) 1,885,003 (24,527,676)-
Infrastructure (256,488,168) (19,073,937) - - (275,562,105)
Subtotal (377,369,335) (27,142,043) 8,657,037 - (395,854,341)
670,154,902 (13,462,229) (1,337,925) 4,160,721 659,515,469
Total capital assets, being depreciated
$ 769,716,744$ (187,416)$ -(1,337,925)$ 768,191,403$
Total governmental activities
Depreciation expense was charged to functions/programs as follows:
General government$ 1,447,612
Public safety 2,437,490
Public works 20,212,971
Parks and recreation 2,558,995
Library 226,131
Internal service 258,844
$ 27,142,043
2016-01-12 Agenda PacketPage 201
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 5 Î Capital Assets (Continued)
A.Government-Wide Financial Statements (Continued)
Summary of changes in capital assets for business-type activities for the year ended June 30, 2015,
are as follows:
BalanceCIPBalance
July 1, 2014AdditionsDeletionsTransfersJune 30, 2015
Capital assets, not being depreciated:
Construction in progress$ 2,572,979$ 413,987$ (2,789,844)-$ $ 197,122
Total capital assets, not being depreciated 2,572,979 413,987 (2,789,844)- 197,122
Capital assets, being depreciated:
Machinery and equipment 12,702,422 531,673 (9,714,107) 3,519,988-
Infrastructure 234,745,109 2,942,859 2,789,844- 240,477,812
Subtotal 247,447,531 3,474,532 (9,714,107) 2,789,844 243,997,800
Less accumulated depreciation
Machinery and equipment (11,755,885) (349,507) 9,307,023 (2,798,369)-
Infrastructure (101,751,357) (5,276,562) - (107,027,919)-
Subtotal (113,507,242) (5,626,069) 9,307,023 (109,826,288)-
Total capital assets, being depreciated 133,940,289 (2,151,537) (407,084) 2,789,844 134,171,512
Total business-type activities$ 136,513,268$ (407,084)(1,737,550)$ $ 134,368,634-$
Depreciation expense for business-type activities for the year ended June 30, 2015, are as follows:
Sewer$ 5,471,328
Transit 94,741
Sewer DIFS 60,000
$ 5,626,069
2016-01-12 Agenda PacketPage 202
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 5 Î Capital Assets (Continued)
A.Fiduciary Funds Financial Statements (Continued)
Summary of changes in capital assets for fiduciary funds for the year ended June 30, 2015, are as
follows:
BalanceBalance
July 1, 2014AdditionsDeletionsJune 30, 2015
Capital assets, not being depreciated:
Land$ 9,502,300$ -$ 9,502,300-$
9,502,300 - 9,502,300-
Total capital assets, not being depreciated
Capital assets, being depreciated:
Buildings 2,386,218 - 2,386,218-
2,386,218 - 2,386,218-
Subtotal
Less accumulated depreciation
Buildings (1,206,293) (47,723) (1,254,016)-
(1,206,293) (47,723) (1,254,016)-
Subtotal
1,179,925 (47,723) 1,132,202-
Total capital assets, being depreciated
$ 10,682,225$ (47,723)$ - $ 10,634,502
Total governmental activities
Depreciation expense for fiduciary funds for the year ended June 30, 2015, was $47,723.
Note 6 Î Long-Term Debt
Governmental Activities Long-Term Debt
A summary of changes in governmental activities long-term debt for the year ended June 30, 2015, is as
follows:
Classification
BalanceDebtDebtBalanceDue withinDue in More
June 30, 2014IssuedRetiredJune 30, 2015One YearThan One Year
Certificate of Participation121,650,000$ $ (4,060,000)-$ $ 4,295,000117,590,000$ 113,295,000$
Section 108 Loan 7,913,000 (367,000)- 7,546,000 385,000 7,161,000
Notes Payable 5,714,912 (681,343)- 5,033,569 694,993 4,338,576
Capital Leases 2,047,312 578,224 (231,862) 2,393,674 239,365 2,154,309
Bond Premium 3,442,833 (145,207)- 3,297,626 3,297,626-
Bond Discount (751,434) - 155,173 (596,261) - (596,261)
$ 140,016,623$ 578,224$ (5,330,239)$ 5,614,358135,264,608$ 129,650,250$
Total
2016-01-12 Agenda PacketPage 203
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 6 Î Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
A.Certificates of Participation
Classification
BalanceDebtDebtBalanceDue withinDue in More
June 30, 2014IssuedRetiredJune 30, 2015One YearThan One Year
2004 COP Civic Ctr Ph1$ 30,430,000$ (985,000)-$ $ 29,445,000$ 1,025,000$ 28,420,000
2006 COP Civic Ctr Ph2 16,960,000 (550,000)- 16,410,000 570,000 15,840,000
2010 Refunding COP Corp Yard28,340,000 (1,055,000)- 27,285,000 1,085,000 26,200,000
2014 Refunding COP 45,920,000 (1,470,000)- 44,450,000 1,615,000 42,835,000
$ 121,650,000$ (4,060,000)-$ $ 117,590,000$ 4,295,000$ 113,295,000
Total
2004 Civic Center Project Phase I COP
In September 2004, the Chula Vista Public Financing Authority (the ÐFinancing AuthorityÑ) issued
$37,240,000 in 2004 Certificates of Participation to provide funding for the first phase of the
reconstruction, renovation, and equipping of the CityÓs Civic Center Complex. Proceeds will also be
used to finance the reserve account of the certificates, to capitalize interest during construction and to
pay the cost of issuance of the certificates. The source of repayment of the certificates is the lease
payments to be made by the City to the Authority. Interest is payable semiannually on March 1 and
September 1 of each year commencing March 1, 2006. The certificates mature in 2034 and principal
is payable on September 1 each year commencing September 1, 2006. As of June 30, 2015, the
outstanding balance is $29,445,000.
The annual debt service requirements for the 2004 Certificates of Participation Civic Center Project
Phase I outstanding at June 30, 2015, are as follows:
Year Ending
June 30, PrincipalInterestTotal
20161,025,000$ 1,369,511
$ $ 2,394,511
20171,065,000 2,393,511
1,328,511
20181,110,000 2,395,911
1,285,911
20191,155,000 2,395,124
1,240,124
20201,200,000 2,391,614
1,191,614
2021-20256,840,000 5,124,209
11,964,209
2026-20308,565,000 3,400,775
11,965,775
2031-20348,485,000 9,571,500
1,086,500
Total29,445,000$ 16,027,155$ 45,472,155$
2016-01-12 Agenda PacketPage 204
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 6 Î Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
A.Certificates of Participation (Continued)
2006 Civic Center Project Phase II COP
In March 2006, the Chula Vista Public Financing Authority (the ÐFinancing AuthorityÑ) issued
$20,325,000 in 2006 Certificates of Participation to provide funds for the construction and equipping
of certain improvements to the Civic Center Complex of the City of Chula Vista and other existing
City facilities, fund capitalized interest, fund a reserve fund, and pay the costs incurred in connection
with the execution and delivery of the Certificates. The source of repayment of the certificates is the
lease payments to be made by the City to the Authority. Interest is payable semiannually on March 1
and September 1 of each year, commencing September 1, 2006. The certificates mature in 2036 and
principal is payable on March 1 each year, commencing March 1, 2008. As of June 30, 2015, the
outstanding balance is $16,410,000.
The annual debt service requirements for the 2006 Certificates of Participation Civic Center Project
Phase II outstanding at June 30, 2015, are as follows:
Year Ending
June 30, PrincipalInterestTotal
2016$ 570,000$ 1,270,959
$ 700,959
2017 590,000 1,269,584
679,584
2018 615,000 1,272,459
657,459
2019 635,000 1,268,628
633,628
2020 660,000 1,268,228
608,228
2021-20253,740,000 6,351,076
2,611,076
2026-20303,900,000 5,688,225
1,788,225
2031-20354,640,000 5,522,063
882,063
20361,060,000 47,700 1,107,700
Total16,410,000$ $ 25,018,922
$ 8,608,922
2010 Refunding COP Corp Yard
In February 2010, the Chula Vista Public Financing Authority (Authority) issued $29,355,000 in
2010 Certificates of Participation to provide funds for the construction, reconstruction, modernization
and equipping of Phase 3 of the Civic Center Complex of the City of Chula Vista, to refinance the
CityÓs outstanding Certificates of Participation Series A of 2000 (2000 Financing Project), fund
capitalized interest, fund a reserve fund, and pay the costs incurred in connection with the execution
and delivery of the Certificates. The source of repayment of the certificates is the lease payments to
be made by the City to the Authority. Interest is payable semiannually on March 1 and September 1
of each year, commencing September 1, 2010. The certificates mature in 2033 and principal is
payable on March 1 each year, commencing March 1, 2014. As of June 30, 2015, the outstanding
balance is $ 27,285,000.
2016-01-12 Agenda PacketPage 205
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 6 Î Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
A.Certificates of Participation (Continued)
2010 Refunding COP Corp Yard, Continued
The annual debt service requirements for the 2010 Refunding Certificates of Participation Corp Yard
outstanding at June 30, 2015, are as follows:
Year Ending
June 30, PrincipalInterestTotal
20161,085,000$ $ 2,487,319
$ 1,402,319
20171,130,000 2,494,344
1,364,344
20181,170,000 2,489,144
1,319,144
20191,235,000 2,492,719
1,257,719
20201,300,000 2,492,881
1,192,881
2021-20257,510,000 12,453,531
4,943,531
2026-20309,655,000 12,452,394
2,797,394
2031-20334,200,000 4,592,975
392,975
Total27,285,000$ $ 41,955,30714,670,307$
2014 Refunding COP
In February 2014, the Chula Vista Public Financing Authority (Authority) issued $45,920,000 in
2014 Certificates of Participation to refinance the CityÓs outstanding 2002 Certificates of
Participation (Police Facility Project), fund a reserve fund, and pay the costs incurred in connection
with the execution and delivery of the Certificates. The source of repayment of the certificates is the
lease payments to be made by the City to the Authority. Interest is payable semiannually on April 1
and October 1 of each year, commencing October 1, 2014. The certificates mature in 2032 and
principal is payable on October 1 each year, commencing October 1, 2014. As of June 30, 2015, the
outstanding balance is $44,450,000.
2016-01-12 Agenda PacketPage 206
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 6 Î Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
A.Certificates of Participation (Continued)
2014 Refunding COP, Continued
The annual debt service requirements for the 2014 Certificates of Participation outstanding at
June 30, 2015, are as follows:
Year Endin
g
June 30,PrincipalInterestTotal
2016$ 1,615,000$ 1,992,556$ 3,607,556
2017 1,665,000 1,935,031 3,600,031
2018 1,730,000 1,867,131 3,597,131
2019 1,810,000 1,791,806 3,601,806
2020 1,895,000 1,703,706 3,598,706
2021-202511,090,000 6,951,906 18,041,906
2026-203014,320,000 3,808,481 18,128,481
2031-203310,325,000 642,103 10,967,103
$ 44,450,000$ 20,692,720$ 65,142,720
Total
B.Section 108 Loan
In June 2008, the City entered into a Contract for Loan Guarantee Assistance with the U.S.
Department of Housing and Urban Development (ÐHUDÑ) as part of the Section 108 Loan Program
in the amount of $9,500,000. The Section 108 Loan is an ÐadvanceÑ of future CDBG entitlement
funds and, as such, is repaid with a portion of the CityÓs annual entitlement. Proceeds of the loan will
be used to fund multiple capital improvement projects. Debt service payments will be made with
future CDBG entitlements for 20 years, with interest payments beginning with fiscal year 2009.
As of June 30, 2015, the outstanding balance is $7,546,000. The annual debt service payments are as
follows:
Year Ending
June 30, PrincipalInterestTotal
2016385,000$ 758,243
$ $ 373,243
2017404,000 759,858
355,858
2018425,000 762,118
337,118
2019446,000 763,126
317,126
2020468,000 763,428
295,428
2021-20252,716,000 3,805,660
1,089,660
2026-20292,702,000 3,001,818
299,818
Total7,546,000$ 3,068,251$ 10,614,251$
2016-01-12 Agenda PacketPage 207
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 6 Î Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
C.Notes Payable
Classification
BalanceDebtDebtBalanceDue withinDue in More
June 30, 2014IssuedRetiredJune 30, 2015One YearThan One Year
Taxable QECB Lease Purchase Agreement$ 2,003,017$ (182,660)-$ $ 1,820,357$ 1,636,034
$ 184,323
California Energy Commission (CEC) Loan #1 345,287 (167,142)- 178,145 4,344
173,801
California Energy Commission (CEC) Loan #2 1,774,137 (124,872)- 1,649,265 1,520,749
128,516
California Energy Commission (CEC) Loan #3 1,418,013 (171,131)- 1,246,882 1,074,068
172,814
SDG&E OBF Loan #1 (Parkway Boiler) 59,626 (8,519)- 51,107 42,588
8,519
SDG&E OBF Loan #2 (Transit HVAC) 114,832 (27,019)- 87,813 60,793
27,020
Total CEC Loans/SDG&E On Bill Financing 3,711,895 (498,683)- 3,213,212 2,702,542
510,670
Total$ 5,714,912$ (681,343)-$ $ 5,033,569$ 4,338,576
$ 694,993
Taxable QECB Lease/Purchase Agreement
On December 31, 2012, the City entered into a lease purchase agreement with a private party to
purchase certain energy conservation equipment. The lease/purchase agreement would bridge the
financial gap between the Municipal Street Listing Retrofit Project capital costs and the available
rebates for energy conservation equipment.
As of June 30, 2015, the outstanding balance is $1,820,357. The annual debt service requirements are
as follows:
Year Ending
June 30, PrincipalInterestTotal
2016184,323$ 70,265$ 254,588$
2017186,000 62,949
248,949
2018187,693 55,568
243,261
2019189,401 48,118
237,519
2020191,125 40,600
231,725
2021-2025881,815 87,827
969,642
Total1,820,357$ 365,327$ $ 2,185,684
California Energy Commission Loans/SDG&E On-Bill Financing
On September 25, 2007, the City Council approved Resolution 2007-241 authorizing the CityÓs
participation in the California Energy Commission (ÐCECÑ) and the SDG&E On-Bill Financing
program. The loans would bridge the financial gap between energy conservation project capital costs
and the available rebates for energy conservation equipment.
As of June 30, 2015, the outstanding balance is $3,213,212. The annual debt service requirements are
as follows:
2016-01-12 Agenda PacketPage 208
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 6 Î Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
C.Notes Payable (Continued)
California Energy Commission Loans/SDG&E On-Bill Financing, Continued
Year Ending
June 30, PrincipalInterestTotal
2016510,670$ $ 576,746
$ 66,076
2017346,990
55,033 402,023
2018348,403
49,190 397,593
2019334,033
43,296 377,329
2020333,217
37,357 370,574
2021-20251,166,641 97,497
1,264,138
2026-2030173,258 3,912
177,170
Total3,213,212$ 352,361$
$ 3,565,573
D.Capital Leases
Classification
BalanceDebtDebtBalanceDue withinDue in More
June 30, 2014IssuedRetiredJune 30, 2015One YearThan One Year
Solar Energy Financing$ 2,047,312$ (153,751)-$ $ 1,893,561$ 161,835$ 1,731,726
Osh Kosh Capital 578,224- (78,111) 500,113 77,530 422,583
-
Total$ 2,047,312$ 578,224$ (231,862)$ 2,393,674$ 239,365$ 2,154,309
Solar Energy Financing
On July 23, 2013, the City Council approved Resolution 2013-149 authorizing the City to utilize a
$2,121,500 Tax-Exempt Facility Lease Purchase Agreement with Banc of America, which would be
repaid through the annual energy cost savings.
The future minimum lease obligation and the net present value of these minimum lease payments as
of June 30, 2015, are as follows:
Year Ending
June 30, PrincipalInterestTotal
2016$ 161,835$ 235,103
$ 7 3,268
2017 170,310 237,099
6 6,789
2018 179,193 239,164
5 9,971
2019 124,930 177,728
52,798
2020 67,636 49,046 116,682
2021-20311,189,657 1,493,003
3 03,346
Total1,893,561$ $ 2,498,779
$ 6 05,218
2016-01-12 Agenda PacketPage 209
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 6 Î Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
D.Capital Leases (Continued)
Osh Kosh Capital
On October 1, 2013, the City Council approved Resolution 2013-204 authorizing the City to enter
into a seven-year lease purchase agreement with Osh Kosh Capital for the acquisition of a Pierce
Arrow XT Triple Combination Pumper Fire Engine at a price of $578,224.
The future minimum lease obligation and the net present value of these minimum lease payments as
of June 30, 2015, are as follows:
Year Ending
June 30, PrincipalInterestTotal
201677,530$ 14,453$ 91,983$
201779,771
12,212 91,983
2018 82,076
9,907 91,983
2019 84,448
7,535 91,983
2020 86,888
5,095 91,983
2021 89,400
2,583 91,983
Total500,113$ $ 51,785$ 551,898
Fiduciary Funds Long-Term Debt
A.Tax Allocation Bonds
Classification
BalanceDebtDebtBalanceDue withinDue in More
June 30, 2014IssuedRetiredJune 30, 2015One YearThan One Year
2006 Senior Tax Allocation
Refunding Bonds, Series A$ 9,975,000$ (590,000)-$ $ 9,385,000$ 615,000$ 8,770,000
2006 Subordinate Tax Allocation
Refunding Bonds, Series B 9,320,000 (525,000)- 8,795,000 550,000 8,245,000
2008 Tal Allocation
Refunding Bonds 21,625,000 (575,000)- 21,050,000 600,000 20,450,000
$ 40,920,000 (1,690,000)-$ $ 39,230,000$ 1,765,000$ 37,465,000
Total
2006 Senior Tax Allocation Refunding Bonds, Series A
In July 2006, the RDA issued the 2006 Senior Tax Allocation Refunding Bonds, Series A in the
amount of $13,435,000 to refinance the RDAÓs outstanding Bayfront/Town Centre Redevelopment
Project 1994 Senior Tax Allocation Refunding Bonds, Series A, and to satisfy the reserve
requirement for the Bonds and provide for the costs of issuing the Bonds. The original bond proceeds
were used in the acquisition of property, demolition, relocation, public improvements and funding the
Low and Moderate Income Housing Project. The bonds consist of serial bonds which mature in 2028.
2016-01-12 Agenda PacketPage 210
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 6 Î Long-Term Debt (Continued)
Fiduciary Funds Long-Term Debt (Continued)
A.Tax Allocation Bonds (Continued)
2006 Senior Tax Allocation Refunding Bonds, Series A, Continued
Interest is payable semiannually on March 1 and September 1 at interest rates ranging from 4.00% to
4.60%. The bonds are subject to optional redemption on any interest payment date on or after
September 1, 2013, at various redemption prices. The bonds are payable solely from certain tax
increment revenues of the Agency and other funds held under the indenture. As of June 30, 2015, the
outstanding balance is $9,385,000.
The annual debt service requirements are as follows:
Year Ending
June 30, PrincipalInterestTotal
2016615,000$ 1,013,570
$ $ 398,570
2017640,000 1,013,150
373,150
2018665,000 1,011,314
346,314
2019695,000 1,012,830
317,830
2020720,000 1,007,761
287,761
2021-20254,110,000 5,032,676
922,676
2026-20281,940,000 2,054,540
114,540
Total9,385,000$ 2,760,841$ 12,145,841$
2006 Subordinate Tax Allocation Refunding Bonds, Series B
In July 2006, the RDA issued $12,325,000 2006 Subordinate Tax Allocation Refunding Bonds,
Series B to refinance the RDAÓs outstanding Bayfront/Town Centre Redevelopment Project
1994 Senior Tax Allocation Refunding Bonds, Series C and D, and to satisfy the reserve requirement
for the Bonds and provide for the costs of issuing the Bonds. The original bond proceeds were used in
the acquisition of property, demolition, relocation, public improvements and funding the Low and
Moderate Income Housing Project. The bonds consist of $7,995,000 serial bonds which mature from
2007 to 2021 in amounts ranging from $290,000 to $735,000 and term bonds of $4,330,000 which
mature in 2028. Interest is payable semiannually on April 1 and October 1 at interest rates ranging
from 4.00% to 6.00%. The bonds are subject to optional redemption on any interest payment date on
or after October 1, 2013, at various redemption prices. The bonds are payable solely from certain tax
increment revenues of the Agency and other funds held under the indenture. As of June 30, 2015, the
outstanding balance is $8,795,000.
2016-01-12 Agenda PacketPage 211
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 6 Î Long-Term Debt (Continued)
Fiduciary Funds Long-Term Debt (Continued)
A.Tax Allocation Bonds (Continued)
2006 Subordinate Tax Allocation Refunding Bonds, Series B, Continued
The annual debt service requirements are as follows:
Year Ending
June 30, PrincipalInterestTotal
2016550,000$ $ 438,559$ 988,559
2017575,000
410,984 985,984
2018605,000
381,484 986,484
2019635,000
350,484 985,484
2020665,000
317,651 982,651
2021-20253,885,000 1,022,503 4,907,503
2026-20281,880,000 126,788
2,006,788
Total8,795,000$ 3,048,453$ 11,843,453$
2008 Tax Allocation Refunding Bonds
In July 2008, the RDA issued the 2008 Tax Allocation Refunding Bonds in the amount of
$21,625,000 to refinance the RDAÓs outstanding Merged Redevelopment Project 2000 Tax
Allocation Bonds, to satisfy the reserve requirement for the Bonds, to provide for the costs of issuing
the Bonds, and to provide funds to finance or refinance redevelopment activities. The bonds consist of
$11,570,000 serial bonds which mature from 2014 to 2028 in amounts ranging from $575,000 to
$1,020,000 and term bonds of $3,345,000 and $6,710,000 which mature in 2031 and 2036
respectively. Interest is payable semiannually on March 1 and September 1 at interest rates ranging
from 4.00% to 4.94%. The bonds are subject to optional redemption on any interest payment date on
or after September 1, 2019, at various redemption prices. The bonds are payable solely from certain
tax increment revenues of the Agency and other funds held under the indenture. As of June 30, 2015,
the outstanding balance is $21,050,000.
2016-01-12 Agenda PacketPage 212
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 6 Î Long-Term Debt (Continued)
Fiduciary Funds Long-Term Debt (Continued)
A.Tax Allocation Bonds (Continued)
2008 Tax Allocation Refunding Bonds, Continued
The annual debt service requirements are as follows:
Year Ending
June 30, PrincipalInterestTotal
2016$ 600,000
$ 928,636$ 1,528,636
2017 620,000 904,236 1,524,236
2018 645,000 878,936 1,523,936
2019 670,000 852,636 1,522,636
2020 700,000 825,236 1,525,236
2021-20253,940,000 7,602,660
3,662,660
2026-20304,885,000 7,583,901
2,698,901
2031-20356,120,000 7,552,331
1,432,331
2036-20372,870,000 3,007,988
137,988
Total21,050,000$
$ $ 12,321,56033,371,560
Pledged Revenues
The Successor Agency has pledged tax revenues to the repayment of the RDAÓs debts transferred
to it on February 1, 2012 through the final maturity of the Bonds, or early retirement of the
Bonds, whichever comes first. Tax revenues consist of Redevelopment Property Tax Trust Fund
distributions allocated to the RDAÓs project areas pursuant to Section 33670 of the
Redevelopment Law excluding that portion of such tax increment revenues required to be paid
under tax-sharing agreements unless the payment of such amounts has been subordinated to
payment of debt services on the Bonds. Redevelopment Property Tax Trust Fund distributions
earned in fiscal year 2015 was $6,179,288 and total debt service of all Tax Allocation Bonds paid
was $3,530,377. The Bonds required 75% of net distributions. In future years, annual principal
and interest payments on the Tax Allocation Bonds are expected to require 75% of
Redevelopment Property Tax Trust Fund distributions.
B.ERAF Loans
BalanceDebtDebtBalanceDue within
June 30, 2014IssuedRetiredJune 30, 2015One Year
2005 ERAF$ 95,000$ (95,000)-$ $ -
$ -
2006 ERAF 235,000 (115,000)- 120,000
120,000
$ 330,000$ (210,000)-$ 120,000$ $ 120,000
Total
2016-01-12 Agenda PacketPage 213
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 6 Î Long-Term Debt (Continued)
Fiduciary Funds Long-Term Debt (Continued)
B.ERAF Loans (Continued)
2005 ERAF
In May 2005, the RDA participated in a $765,000 Loan Agreement with the California Statewide
Communities Development Authority to finance their 2005 share of ERAF Payments to the County
Auditor. The principal balance of $310,000 was transferred to the Successor Agency on
February 1, 2012. As of June 30, 2015, the outstanding balance is $0.
2006 ERAF
In May 2006, the RDA participated in a $930,000 Loan Agreement with the California Statewide
Communities Development Authority to finance their 2006 share of ERAF Payments to the County
Auditor. The principal balance of $487,500 was transferred to the Successor Agency on
February 1, 2012. As of June 30, 2015, the outstanding balance is $120,000. The annual debt service
requirements are as follows:
Year Ending
June 30, PrincipalInterestTotal
2016120,000$ 127,792
$ $ 7,792
Total$ 120,000$ 127,792
$ 7,792
Special Assessment Debt Î Non-City Obligations
Bonds issued to finance public improvement projects in certain assessment districts are liabilities of the
property owners and are secured by liens against the assessed properties. The City acts as an agent for
collection of principal and interest payments by the property owners and remittance of such monies to the
bondholders. The City has no obligation or duty to pay any delinquency out of any available funds of the
City. Neither the faith, credit, nor the taxing power of the City is pledged to the payment of the bonds.
Therefore, none of the following obligations are included in the accompanying basic financial statements.
At June 30, 2015, the special assessment debts outstanding are as follows:
2016-01-12 Agenda PacketPage 214
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 6 Î Long-Term Debt (Continued)
Special Assessment Debt Î Non-City Obligations (Continued)
OriginalOutstanding
AmountJune 30, 2015
Special Tax Revenue 2013 Refunding Bonds72,100,000$ 70,090,000$
CFD 12-I McMillin Otay Ranch Village 722,565,000 13,025,000
CFD 2001-1B San Miguel Ranch 2005 Improvement12,230,000 10,470,000
CFD 13-I McMillin Otay Ranch Village 716,620,000 8,825,000
CFD 07-I McMillin Otay Ranch Village I16,950,000 13,350,000
2005 Revenue Refunding Bonds93,930,000 68,370,000
AD 94-I Eastlake Greens Phase II7,464,474 2,095,000
RAD 2001-1 Refunding Revenue Bonds Residential20,445,000 5,105,000
RAD 2001-2 Refunding Revenue Bonds Commercial 9,705,000 825,000
Industrial Development Revenue Bonds, 1992 Series A-D250,000,000 150,000,000
Industrial Development Revenue Bonds, 1996 Series A-B 98,900,000 98,900,000
Industrial Development Revenue Bonds, 1997 Series A 25,000,000 25,000,000
Industrial Development Revenue Bonds, 2004 Series A-F 251,265,000 251,265,000
Industrial Development Revenue Bonds, 2006 Series A 161,240,000 161,240,000
$ 1,058,414,474$ 878,560,000
Total
Multi-Family Housing Bonds Î Non-City Obligations
Bonds issued to finance public improvement and/or affordable multifamily housing projects are liabilities
of the developers and are secured by liens against the assessed property. The City has no obligation or
duty to pay any delinquency out of any available funds of the City. Neither the faith, credit, nor the taxing
power of the City is pledged to the payment of the bonds. Therefore, none of the following obligations are
included in the accompanying basic financial statements. At June 30, 2015, the multi-family housing
bonds outstanding are as follows:
OriginalOutstanding
AmountJune 30, 2015
2000 A Pear Tree Manor Project5,779,000$ 4,294,000$
1999 A Villa Serena Project 5,566,500 4,725,000
2007 A Oxford Terrace Apartments 2,276,000 1,776,000
2007 B Oxford Terrace Apartments 2,363,000 2,363,000
2006 A Teresina Apartment Projects 37,940,000 37,940,000
2007 C The Landing Apartment 16,670,000 5,796,792
2013 A Congregational Tower 20,540,000 19,703,289
$ 91,134,500$ 76,598,081
Total
2016-01-12 Agenda PacketPage 215
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 7 Î Unearned/Unavailable Revenue
A.Government-Wide Financial Statements
At June 30, 2015, unearned revenue was reported as follows:
Grants$ 2,125,248
$ 2,125,248
Total
B.Governmental Fund Financial Statements
At June 30, 2015, unavailable revenue was reported as follows:
Interest receivable on:
Advances to other funds207,581$
Long-term receivables3,898,935
Public Facilities DIF1,408,839
Grants140,412
$ 5,655,767
Total
Note 8 Î Compensated Absences
Government-Wide Financial Statements Î Governmental Activities
Summary of changes in governmental activities compensated absences for the year ended June 30, 2015,
is as follows:
Classification
BalanceBalanceDue withinDue in More
June 30, 2014AdditionsDeletionsJune 30, 2015One YearThan One Year
Compensated Absences$ 6,625,460$ 4,486,970$ (4,301,874)$ 6,810,556$ 4,588,463$ 2,222,093
$ 6,625,460$ 4,486,970$ (4,301,874)$ 6,810,556$ 4,588,463$ 2,222,093
Total
2016-01-12 Agenda PacketPage 216
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 8 Î Compensated Absences (Continued)
Government-Wide Financial Statements Î Governmental Activities (Continued)
The CityÓs liability for vested and unpaid compensated absences (accrued vacation) has been accrued and
amounts to $6,810,556 at June 30, 2015. For the governmental activities claims and judgments and
compensated absences are generally liquidated by the general fund. In business-type funds, the liabilities
are reported in the fund as the benefits vest and are earned.
Compensated absences at June 30, 2015, are obligations of the following funds:
Governmental Funds$ 6,729,243
Fleet Management 81,313
$ 6,810,556
Total
Governmental-Wide Financial Statements Î Business-Type Activities
Compensated absences at June 30, 2015, are obligations of the following funds:
Classification
BalanceBalanceDue withinDue in More
June 30, 2014AdditionsDeletionsJune 30, 2015One YearThan One Year
Compensated Absences$ 565,274$ 495,667$ (459,716)$ 601,225$ 471,459$ 129,766
Total$ 565,274$ 495,667$ (459,716)$ 601,225$ 471,459$ 129,766
Transit$ 16,100
Development Services 380,132
Sewer 204,993
$ 601,225
Note 9 Î Other Required Fund Disclosures
At June 30, 2015, the following funds had deficit fund equity:
Fund TypeFundsDeficit
Debt ServiceCity Debt Service$ 37,188,596
Debt ServiceNotes Payable 27,521
EnterpriseDevelopment Services Fund 16,492,076
EnterpriseTransit Fund 386,273
City Debt Service Fund - The City Debt Service fund had an accumulated deficit of $37,188,596, due to
the fund booking its long term advances. The City expects to repay the advances via transfers from other
funds.
Notes Payable- The Notes Payable fund had an accumulated deficit of $27,521, due to principal payments
on notes. The City expects to eliminate the deficit via transfers from other funds.
2016-01-12 Agenda PacketPage 217
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 9 Î Other Required Fund Disclosures (Continued)
Development Services Fund - The Development Services fund had an accumulated deficit of $16,492,076,
due to the implementation of GASB 68. The City expects to eliminate the deficit via transfers from other
funds.
Transit Fund - The Transit Fund had an accumulated deficit of $386,273, due to the implementation of
GASB 68. The City expects to eliminate the deficit via transfers from other funds.
Note 10 Î Self-Insurance Accrued Liabilities
The City is self-insured for the first $500,000 per occurrence for its general liability losses including
personal injury, property damage, errors and omissions, automobile liability and employment practices
liability. For those losses between $500,000 and $2,500,000 per occurrence the City pools its liabilities
through its membership in the San Diego Pooled Insurance Program Authority (SANDPIPA). Insurance
for losses in excess of the $2,500,000 up to $47,000,000 is purchased on a group basis by the member
cities.
SANDPIPA is a joint powers authority comprised of twelve San Diego County cities. The Board of
Directors consists of one staff representative (and an alternate) from each of the member cities as
designated by the cityÓs governing body. Each member city has equal representation on the Board of
Directors. The Board of Directors is liable for all actions of SANDPIPA.
The SANDPIPA Board of Directors establishes an Executive Committee that is responsible for the
administration and operation of the risk management programs of SANDPIPA, subject to the control of
the Board. The Executive Committee consists of the Board President, Vice-President, Treasurer and a
member at-large nominated by the Board President and approved by a vote of the Board. The Executive
Committee is responsible for the oversight of all SANDPIPA operations, including preparation and
submittal of the PoolÓs annual budget to the Board for its review and approval.
Annual pool premiums and assessments are approved by the Board of Directors and are adjusted annually
based on the member cityÓs incurred losses; the memberÓs share of such losses and other expenses as a
proportion of all memberÓs losses; historical contributions to reserves (including reserves for IBNR
losses); the cost to purchase excess liability insurance and other coverage and a proportionate share of
administrative expenses.
The City is self-insured for the first $1,000,000 per occurrence for workersÓ compensation liabilities.
Excess workersÓ compensation coverage is obtained through participation in the CSAC Excess Insurance
AuthorityÓs Excess WorkersÓ Compensation Program. As of June 30, 2015, there are 167 member
entities participating in the program that offers per occurrence coverage up to $5,000,000 through pooled
resources and from $5,000,000 to statutory limits via group purchased excess insurance policies.
Only the probable amounts of loss as estimated by the CityÓs Risk Manager and Attorney, including an
estimate of incurred-but-not reported losses, have been recorded as liabilities in the accompanying basic
financial statements. There were no reductions in insurance from the prior year and there were no
insurance settlements that exceeded coverage in each of the past three years.
2016-01-12 Agenda PacketPage 218
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 10 Î Self-Insurance Accrued Liabilities (Continued)
The aggregate change in the balance of claims payable as recorded in the Governmental Activities were
as follows:
BalanceClaims andClaimsBalance
June 30, 2014Changes in EstimatesPaymentsJune 30, 2015
2012-201322,189,864$ $ 3,288,127$ (4,456,532)$ 21,021,459
2013-201421,021,459 5,186,700 (3,846,924) 22,361,235
2014-201522,361,235 4,470,778 (4,221,708) 22,610,305
The liabilities for claims and judgments typically will be liquidated from the General Fund.
Note 11 Î Pension Plans
A.California Public EmployeesÓ Retirement Plan Î Miscellaneous
Plan Description
All qualified permanent and probationary employees are eligible to participate in the CityÓs
Miscellaneous Plan, agent multiple-employer defined benefit pension plan administered by the
California Public EmployeesÓ Retirement System (CalPERS), which acts as a common investment
and administrative agent for its participating member employers. Benefit provisions under the Plan
are established by State statute and City resolution. CalPERS issues publicly available reports that
include a full description of the pension plan regarding benefit provisions, assumptions and
membership information that can be found on the CalPERS website.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and
death benefits to plan members, who must be public employees and beneficiaries. Benefits are based
on years of credited service, equal to one year of full time employment. Members with five years of
total service are eligible to retire at age 50 (52 under PEPRA) with statutorily reduced benefits. All
members are eligible for non-duty disability benefits after 10 years of service. The death benefit is
one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement
2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public
EmployeesÓ Retirement Law.
The Plan provisions and benefits in effect at June 30, 2015, are summarized as follows:
2016-01-12 Agenda PacketPage 219
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 11 Î Pension Plans (Continued)
A.California Public EmployeesÓ Retirement Plan Î Miscellaneous (Continued)
Benefits Provided (Continued)
Miscellaneous Plans
Tier 1 Tier 2 PEPRA
New Member on or after
Prior to April 22,
April 22, 2011 but prior to New Member on or
Hire date 2011
January 1, 2013 after January 1, 2013
Benefit formula 3% @ 60 2% @ 60 2% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service
Benefit payments monthly for life monthly for life monthly for life
Retirement age 50 50 52
Monthly benefits, as a % of eligible
compensation 2.0% to 3.0% 1.092% to 2.418% 1.0% to 2.5%
Required employee contribution rates 8.0% 7.0% 6.75%
Required employer contribution rates 26.235% 26.235% 26.235%
Employees Covered
At June 30, 2015, the following employees were covered by the benefit terms of the plan:
Inactive employees or beneficiaries currently receiving benefits650
Inactive employees entitled to but not yet receiving benefits644
Active employees605
Total 1,899
Contribution
Section 20814(c) of the California Public EmployeesÓ Retirement Law requires that the employer
contribution rates for all public employers be determined on an annual basis by the actuary and shall
be effective on the July 1 following notice of a change in the rate. Funding contributions for both
Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially
determined rate is the estimated amount necessary to finance the costs of benefits earned by
employees during the year, with an additional amount to finance any unfunded accrued liability. The
City is required to contribute the difference between the actuarially determined rate and the
contribution rate of employees. $9,134,182 of contributions were recognized as a reduction to the net
pension liability for fiscal year ending June 30, 2015.
Net Pension Liability
The CityÓs net pension liability for each Plan is measured as the total pension liability, less the
pension planÓs fiduciary net position. The net pension liability of the Plan is measured as of
June 30, 2014, using an annual actuarial valuation as of June 30, 2013 rolled forward to June 30, 2014
using standard update procedures. A summary of principal assumptions and methods used to
determine the net pension liability is shown below.
2016-01-12 Agenda PacketPage 220
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 11 Î Pension Plans (Continued)
A.California Public EmployeesÓ Retirement Plan Î Miscellaneous (Continued)
Net Pension Liability (Continued)
The total pension liabilities in the June 30, 2013 actuarial valuations were determined using the
following actuarial assumptions:
Entry Age Normal in accordance with the
Actuarial Cost Method
requirements of GASB Statement No. 68
Actuarial Assumptions
Discount Rate
7.50%
Inflation
2.75%
Salary Increases
Varies by Entry Age and Service
Investment Rate of Return 7.50% Net of Pension Plan Investment and
Administrative Expenses; includes Inflation
Mortality Rate Table (1) Derived using CalPERSÓ Membership Data for
all Funds
Post Retirement Benefit Contract COLA up to 2.75% until Purchasing
Increase Power Protection Allowance Floor on
Purchasing Power applies, 2.75% thereafter
(1) The mortality table used was developed based on CalPERSÓ specific data. The table includes
20 years of mortality improvements using Society of Actuaries Scale BB. For more details on this
table, please refer to the 2014 experience study report.
All other actuarial assumptions used in the June 30, 2013 valuation were based on the results of an
actuarial experience study for the period from 1997 to 2011, including updates to salary increase,
mortality and retirement rates. The Experience Study report can be obtained at CalPERSÓ website
under Forms and Publications.
Discount Rate
The discount rate used to measure the total pension liability was 7.50%. To determine whether the
municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress
tested plans that would most likely result in a discount rate that would be different from the
actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets.
Therefore, the current 7.50 percent discount rate is adequate and the use of the municipal bond rate
calculation is not necessary. The long term expected discount rate of 7.50 percent will be applied to
all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a
detailed report that can be obtained from the CalPERS website.
According to Paragraph 30 of Statement 68, the long-term discount rate should be determined without
reduction for pension plan administrative expense. The 7.50 percent investment return assumption
used in this accounting valuation is net of administrative expenses. Administrative expenses are
assumed to be 15 basis points. An investment return excluding administrative expenses would have
been 7.65 percent. Using this lower discount rate has resulted in a slightly higher total pension
liability and net pension liability. CalPERS checked the materiality threshold for the difference in
calculation and did not find it to be a material difference.
2016-01-12 Agenda PacketPage 221
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 11 Î Pension Plans (Continued)
A.California Public EmployeesÓ Retirement Plan Î Miscellaneous (Continued)
Discount Rate (Continued)
CalPERS is scheduled to review all actuarial assumptions as part of its regular Asset Liability
Management review cycle that is scheduled to be completed in February 2018. Any changes to the
discount rate will require Board action and proper stakeholder outreach. For these reasons, CalPERS
expects to continue using a discount rate net of administrative expenses for GASB 67 and 68
calculations through at least the 2017-18 fiscal year. CalPERS will continue to check the materiality
of the difference in calculation until such time as they have changed their methodology.
The long-term expected rate of return on pension plan investments was determined using a
building-block method in which best-estimate ranges of expected future real rates of return (expected
returns, net of pension plan investment expense and inflation) are developed for each major asset
class.
In determining the long-term expected rate of return, staff took into account both short-term and
long-term market return expectations as well as the expected pension fund cash flows. Such cash
flows were developed assuming that both members and employers will make their required
contributions on time and as scheduled in all future years. Using historical returns of all the fundsÓ
asset classes, expected compound (geometric) returns were calculated over the short-term
(first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected
nominal returns for both short-term and long-term, the present value of benefits was calculated for
each fund. The expected rate of return was set by calculating the single equivalent expected return
that arrived at the same present value of benefits for cash flows as the one calculated using both
short-term and long-term returns. The expected rate of return was then set equivalent to the
single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.
The table below reflects long-term expected real rate of return by asset class. The rate of return was
calculated using the capital market assumptions applied to determine the discount rate and asset
allocation. These geometric rates of return are net of administrative expenses.
New Strategic Real Return Years Real Return
Asset ClassAllocation1 - 10 (1)Years 11+ (2)
Global Equity47.00%5.25%5.71%
Global Fixed Income19.000.992.43
Inflation Sensitive6.000.453.36
Private Equity12.006.836.95
Real Estate11.004.505.13
Infrastructure and Forestland3.004.505.09
Liquidity2.00(0.55)(1.05)
(1)An expected inflation of 2.5% used for this period
(2)An expected inflation of 3.0% used for this period
2016-01-12 Agenda PacketPage 222
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 11 Î Pension Plans (Continued)
A.California Public EmployeesÓ Retirement Plan Î Miscellaneous (Continued)
Changes in the Net Pension Liability
The following table shows the changes in net pension liability recognized over the measurement
period.
Increase (Decrease)
Total Pension Plan Fiduciary Net Pension
LiabilityNet Position Liability/(Assets)
(a)(b)(c)=(a)-(b)
Balance at: 6/30/2013 (Valuation Date) (1)$ 436,436,153$ 279,540,671$ 156,895,482
Changes Recognized for the Measurement Period:
Service Cost
8,696,183 8,696,183-
Interest on the Total Pension Liability
32,359,841 32,359,841-
Contribution from the Employer
9,134,182- (9,134,182)
Contributions from Employees
4,555,300- (4,555,300)
Net Investment Income (2)
48,303,496- (48,303,496)
Benefit Payments including Refunds of
Employee Contributions
(18,639,387) (18,639,387) -
Net Changes During 2013-14 22,416,637 43,353,591 (20,936,954)
Balance at: 6/30/2014 (Measurement Date) (1)
$ 458,852,790$ 322,894,262$ 135,958,528
(1)
The fiduciary net position includes receivables for employee service buybacks, deficiency reserves, fiduciary
self-insurance and OPEB expense. This may differ from the plan assets reported in the funding actuarial valuation report.
(2)
Net of administrative expenses.
Sensitivity of the Net Pension Liability to Changes in the Discount Rates
The following presents the net pension liability of the Plan as of the measurement date, calculated
using the discount rate of 7.50 percent, as well as what the net pension liability would be if it were
calculated using a discount rate that is 1 percentage-point lower (6.50 percent) or 1 percentage-point
higher (8.50 percent) than the current rate:
Discount Rate - 1% Current Discount Rate Discount Rate +1%
(6.50%)(7.5%)(8.5%)
Plan's Net Pension
Liability/(Assets)
$ 135,958,528197,497,721$ 84,993,544$
Pension Plan Fiduciary Net Position
Detailed information about the planÓs fiduciary net position is available in the separately issued
CalPERS financial reports. See CalPERS website for additional information.
2016-01-12 Agenda PacketPage 223
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 11 Î Pension Plans (Continued)
A.California Public EmployeesÓ Retirement Plan Î Miscellaneous (Continued)
Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions
For the year ended June 30, 2015, the City of Chula Vista incurred a pension expense of $10,275,103
for the Plan. At June 30, 2015, the City of Chula Vista has deferred outflows and deferred inflows of
resources related to pensions as follows:
Deferred Outflows Deferred Inflows
of Resourcesof Resources
Pension contributions subsequent to
measurement date$ 9,637,382$ -
Net Difference between Projected and
Actual Earnings on Pension Plan
Investments (22,077,875)-
Total
$ 9,637,382$ (22,077,875)
The $9,637,382 reported as deferred outflows of resources related to contributions subsequent to the
measurement date will be recognized as a reduction of the net pension liability in the year ended
June 30, 2016. Other amounts reported as deferred outflows or deferred inflows of resources related
to pensions will be recognized as pension expense as follows:
Measurement Deferred
Period ended June Outflows/(Inflows) of
30:Resources
2015$ (5,519,469)
2016 (5,519,469)
2017 (5,519,469)
2018 (5,519,468)
B.California Public EmployeesÓ Retirement Plan Î Safety
All qualified permanent and probationary employees are eligible to participate in the CityÓs Safety
Plan, agent multiple-employer defined benefit pension plan administered by the California Public
EmployeesÓ Retirement System (CalPERS), which acts as a common investment and administrative
agent for its participating member employers. Benefit provisions under the Plan are established by
State statute and City resolution. CalPERS issues publicly available reports that include a full
description of the pension plan regarding benefit provisions, assumptions and membership
information that can be found on the CalPERS website.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and
death benefits to plan members, who must be public employees and beneficiaries. Benefits are based
on years of credited service, equal to one year of full time employment. Members with five years of
total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible
for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the
Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The
cost of living adjustments for each plan are applied as specified by the Public EmployeesÓ Retirement
Law.
2016-01-12 Agenda PacketPage 224
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 11 Î Pension Plans (Continued)
B.California Public EmployeesÓ Retirement Plan Î Safety (continued)
Benefits Provided (continued)
The Plan provisions and benefits in effect at June 30, 2015, are summarized as follows:
Safety Fire Plans
Tier 1 Tier 2 PEPRA
New Member on or after
April 22, 2011 but prior to New Member on or
Hire date Prior to April 22, 2011 January 1, 2013 after January 1, 2013
Benefit formula 3% @ 50 3% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service
Benefit payments monthly for life monthly for life monthly for life
Retirement age 50 50 50
Monthly benefits, as a % of eligible
compensation 3.00% 2.4% to 3.0% 2.0% to 2.7%
Required employee contribution rates 9.0% 9.0% 12.25%
Required employer contribution rates 28.857% 28.857% 28.857%
Safety Police Plans
Tier 1 Tier 2 PEPRA
New Member on or after
April 22, 2011 but prior to New Member on or
Hire date Prior to April 22, 2011
January 1, 2013 after January 1, 2013
Benefit formula 3% @ 50 3% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service
Benefit payments monthly for life monthly for life monthly for life
Retirement age 50 50 50
Monthly benefits, as a % of eligible
compensation 3.00% 2.4% to 3.0% 2.0% to 2.7%
Required employee contribution rates 9.0% 9.0% 12.25%
Required employer contribution rates 28.857% 28.857% 28.857%
Employees Covered
At June 30, 2015, the following employees were covered by the benefit terms of the plan:
Inactive employees or beneficiaries currently receiving benefits282
Inactive employees entitled to but not yet receiving benefits105
Active employees333
Total720
2016-01-12 Agenda PacketPage 225
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 11 Î Pension Plans (Continued)
B.California Public EmployeesÓ Retirement Plan Î Safety (continued)
Contribution
Section 20814(c) of the California Public EmployeesÓ Retirement Law requires that the employer
contribution rates for all public employers be determined on an annual basis by the actuary and shall
be effective on the July 1 following notice of a change in the rate. Funding contributions for both
Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially
determined rate is the estimated amount necessary to finance the costs of benefits earned by
employees during the year, with an additional amount to finance any unfunded accrued liability. The
City is required to contribute the difference between the actuarially determined rate and the
contribution rate of employees. $11,684,174 of contributions were recognized as a reduction to the
net pension liability for fiscal year ending June 30, 2015.
Net Pension Liability
The CityÓs net pension liability for each Plan is measured as the total pension liability, less the
pension planÓs fiduciary net position. The net pension liability of the Plan is measured as of
June 30, 2014, using an annual actuarial valuation as of June 30, 2013 rolled forward to June 30, 2014
using standard update procedures. A summary of principal assumptions and methods used to
determine the net pension liability is shown below.
The total pension liabilities in the June 30, 2013 actuarial valuations were determined using the
following actuarial assumptions:
Entry Age Normal in accordance with the
Actuarial Cost Method
requirements of GASB Statement No. 68
Actuarial Assumptions
Discount Rate
7.50%
Inflation
2.75%
Salary Increases
Varies by Entry Age and Service
Investment Rate of Return 7.50% Net of Pension Plan Investment and
Administrative Expenses; includes Inflation
Mortality Rate Table (1) Derived using CalPERSÓ Membership Data for
all Funds
Post Retirement Benefit Contract COLA up to 2.75% until Purchasing
Increase Power Protection Allowance Floor on
Purchasing Power applies, 2.75% thereafter
(1) The mortality table used was developed based on CalPERSÓ specific data. The table includes 20
years of mortality improvements using Society of Actuaries Scale BB. For more details on this table,
please refer to the 2014 experience study report.
All other actuarial assumptions used in the June 30, 2013 valuation were based on the results of an
actuarial experience study for the period from 1997 to 2011, including updates to salary increase,
mortality and retirement rates. The Experience Study report can be obtained at CalPERSÓ website
under Forms and Publications.
2016-01-12 Agenda PacketPage 226
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 11 Î Pension Plans (Continued)
B. California Public EmployeesÓ Retirement Plan Î Safety (continued)
Discount Rate
The discount rate used to measure the total pension liability was 7.50%. To determine whether the
municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress
tested plans that would most likely result in a discount rate that would be different from the
actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets.
Therefore, the current 7.50 percent discount rate is adequate and the use of the municipal bond rate
calculation is not necessary. The long term expected discount rate of 7.50 percent will be applied to
all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a
detailed report that can be obtained from the CalPERS website.
According to Paragraph 30 of Statement 68, the long-term discount rate should be determined without
reduction for pension plan administrative expense. The 7.50 percent investment return assumption
used in this accounting valuation is net of administrative expenses. Administrative expenses are
assumed to be 15 basis points. An investment return excluding administrative expenses would have
been 7.65 percent. Using this lower discount rate has resulted in a slightly higher total pension
liability and net pension liability. CalPERS checked the materiality threshold for the difference in
calculation and did not find it to be a material difference.
CalPERS is scheduled to review all actuarial assumptions as part of its regular Asset Liability
Management review cycle that is scheduled to be completed in February 2018. Any changes to the
discount rate will require Board action and proper stakeholder outreach. For these reasons, CalPERS
expects to continue using a discount rate net of administrative expenses for GASB 67 and 68
calculations through at least the 2017-18 fiscal year. CalPERS will continue to check the materiality
of the difference in calculation until such time as they have changed their methodology.
The long-term expected rate of return on pension plan investments was determined using a
building-block method in which best-estimate ranges of expected future real rates of return (expected
returns, net of pension plan investment expense and inflation) are developed for each major asset
class.
In determining the long-term expected rate of return, staff took into account both short-term and long-
term market return expectations as well as the expected pension fund cash flows. Such cash flows
were developed assuming that both members and employers will make their required contributions on
time and as scheduled in all future years. Using historical returns of all the fundsÓ asset classes,
expected compound (geometric) returns were calculated over the short-term
(first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected
nominal returns for both short-term and long-term, the present value of benefits was calculated for
each fund. The expected rate of return was set by calculating the single equivalent expected return
2016-01-12 Agenda PacketPage 227
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 11 Î Pension Plans (Continued)
B. California Public EmployeesÓ Retirement Plan Î Safety (continued)
Discount Rate (continued)
that arrived at the same present value of benefits for cash flows as the one calculated using both short-
term and long-term returns. The expected rate of return was then set equivalent to the
single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.
The table below reflects long-term expected real rate of return by asset class. The rate of return was
calculated using the capital market assumptions applied to determine the discount rate and asset
allocation. These geometric rates of return are net of administrative expenses.
New Strategic Real Return Years Real Return
Asset ClassAllocation1 - 10 (1)Years 11+ (2)
Global Equity47.00%5.25%5.71%
Global Fixed Income19.000.992.43
Inflation Sensitive6.000.453.36
Private Equity12.006.836.95
Real Estate11.004.505.13
Infrastructure and Forestland3.004.505.09
Liquidity2.00(0.55)(1.05)
(3)An expected inflation of 2.5% used for this period
(4)An expected inflation of 3.0% used for this period
Changes in the Net Pension Liability
The following table shows the changes in net pension liability recognized over the measurement
period.
Increase (Decrease)
Total Pension Plan Fiduciary Net Pension
LiabilityNet Position Liability/(Assets)
(a)(b)(c)=(a)-(b)
Balance at: 6/30/2013 (Valuation Date) (1)$ 380,617,699$ 273,515,399$ 107,102,300
Changes Recognized for the Measurement Period:
Service Cost
10,220,233 10,220,233-
Interest on the Total Pension Liability
28,334,465 28,334,465-
Contribution from the Employer
11,684,174- (11,684,174)
Contributions from Employees
3,157,921- (3,157,921)
Net Investment Income (2)
47,649,285- (47,649,285)
Benefit Payments including Refunds of
Employee Contributions
(15,869,862) (15,869,862) -
Net Changes During 2013-14 22,684,836 46,621,518 (23,936,682)
Balance at: 6/30/2014 (Measurement Date) (1)
$ 403,302,535$ 320,136,917$ 83,165,618
(3)
The fiduciary net position includes receivables for employee service buybacks, deficiency reserves, fiduciary
self-insurance and OPEB expense. This may differ from the plan assets reported in the funding actuarial valuation report.
(4)
Net of administrative expenses.
2016-01-12 Agenda PacketPage 228
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 11 Î Pension Plans (Continued)
B.California Public EmployeesÓ Retirement Plan Î Safety (Continued)
Sensitivity of the Net Pension Liability to Changes in the Discount Rates
The following presents the net pension liability of the Plan as of the measurement date, calculated
using the discount rate of 7.50 percent, as well as what the net pension liability would be if it were
calculated using a discount rate that is 1 percentage-point lower (6.50 percent) or 1 percentage-point
higher (8.50 percent) than the current rate:
Discount Rate - 1% Current Discount Rate Discount Rate +1%
(6.50%)(7.5%)(8.5%)
Plan's Net Pension
Liability/(Assets)
$ 140,092,386$ 83,165,618$ 36,508,855
Pension Plan Fiduciary Net Position
Detailed information about the planÓs fiduciary net position is available in the separately issued
CalPERS financial reports. See CalPERS website for additional information.
Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions
For the year ended June 30, 2015, the City of Chula Vista incurred a pension expense of $9,576,595
for the Plan. At June 30, 2014, the City of Chula Vista has deferred outflows and deferred inflows of
resources related to pensions as follows:
Deferred Outflows of Deferred Inflows of
ResourcesResources
Pension contributions subsequent to
measurement date$ 12,553,815$ -
Net Difference between Projected and
Actual Earnings on Pension Plan
Investments (21,829,103)-
Total
$ 12,553,815$ (21,829,103)
The $12,553,815 reported as deferred outflows of resources related to contributions subsequent to the
measurement date will be recognized as a reduction of the net pension liability in the year ended
June 30, 2016. Other amounts reported as deferred outflows or deferred inflows of resources related
to pensions will be recognized as pension expense as follows:
Measurement Deferred
Period ended June Outflows/(Inflows) of
30:Resources
2015$ (5,457,276)
2016 (5,457,276)
2017 (5,457,276)
2018 (5,457,275)
2016-01-12 Agenda PacketPage 229
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 11 Î Pension Plans (Continued)
C.Defined Contribution Pension Plan
The City provides pension plan benefits for all of its part-time hourly employees through a defined
contribution plan (Public Agency Retirement Plan). In a defined contribution plan, benefits depend
solely on amounts contributed to the plan plus investment earnings. The plan is administered by
Public Agency Retirement Services (PARS). All part-time employees are eligible to participate from
the date of employment. Federal legislation requires contributions of at least 7.5% to a retirement
plan, and City Council resolved to match the employeesÓ contributions of 3.75%. The CityÓs
contributions for each employee (and interest earned by the accounts) are fully vested immediately.
The authority to establish or amend the planÓs provisions resides with City Council.
For the year ended June 30, 2015, the CityÓs total hourly payroll (for eligible PARS members) and
covered payroll was $2,590,272. The City made employer contributions of $97,135 (3.75% of
current covered payroll), and employees contributed $97,135 (3.75% of current covered payroll).
D.Deferred Compensation 457B Plan
The City offers to its employees an optional deferred compensation plan created in accordance with
Section 457 of the Internal Revenue Code. This plan is available to substantially all employees and
allows participants to defer a portion of their current income until future years, up to a maximum of
$18,000 (in whole dollars) per calendar year, so as to shelter such funds and earnings from state and
federal taxation until withdrawal. The deferred compensation is not available to participants until
termination, retirement, death, or unforeseeable emergency. This plan is administered through a third
party administrator. The City does not perform the investing function and has no fiduciary
accountability for the plan. Thus, plan assets and any related liability to plan participants have been
excluded from the CityÓs financial statements. At June 30, 2015, the balance in the plan was
$77,782,372.
Note 12 Î Post Retirement Health Benefits
Plan Description
The City provides a Retiree Healthcare Plan, a single employer defined benefit plan, which allows
eligible retirees to purchase healthcare coverage under the City's medical plan. Retirees pay 100% of the
premiums. Retirees not eligible for Medicare pay the same healthcare premiums as active employees,
even though retiree's healthcare costs are greater than that of active employees. This results in an implied
subsidy of retiree's healthcare costs by the City. In fiscal year 2012, the City entered into an agreement
with various bargaining groups eliminating the subsidized retiree health care rates for employees hired
under the Second Tier CalPERS Retirement Plan. The City subsequently established a third tier for
employee benefits Î employees hired in this tier are not eligible for this benefit.
The postemployment benefit is a single-employer plan. The plan has not been audited and therefore, there
is no audited GAAP-basis postemployment benefit plan report available.
2016-01-12 Agenda PacketPage 230
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 12 Î Post Retirement Health Benefits (Continued)
Eligibility
Tier 1 employees are eligible for retiree health benefits if they retired from the City on or after age 50
(unless disabled) and are eligible for PERS pension. The benefits are available only to employees who
retired from the City. Membership of the plan consisted of the following at June 30, 2015:
PoliceFireMiscellaneousTotal
Eligible active employee204122594920
Enrolled eligible retirees3314186233
The information above does not reflect eligible retirees that are in the process of enrolling in the
healthcare plan.
Funding Policy
The City offers an implied subsidy benefit paid from the City's general fund. The City's contribution is
based on pay-as-you-go. Tier 1 retirees pay 100% of their individual (subsidized) premiums. Retirees
under Tier 2 and Tier 3 will pay 100% of the unsubsidized (unblended) health care premiums.
Annual OPEB Cost and Net OPEB Obligation
The City's annual other postemployment benefit (OPEB) cost (expense) is calculated based on the annual
required contribution ("ARC") of the employer, an amount actuarially determined in accordance with the
parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing
basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities
(or funding excess) not to exceed thirty years.
The following table shows the components of the CityÓs annual OPEB cost for the year, the amount
actually contributed to the plan, and changes in the CityÓs net OPEB obligation:
201520142013
Annual required contribution$ 1,920,000$ 2,100,000$ 1,974,000
Interest on net OPEB obligation 295,000 241,000 187,000
Adjustment to the annual required contribution (767,000) (607,000) (460,000)
Annual OPEB cost 1,448,000 1,734,000 1,701,000
Contribution made (389,000) (392,000) (359,000)
Increase in net OPEB liability 1,059,000 1,342,000 1,342,000
Net OPEB liability, beginning of the year 7,369,000 6,027,000 4,685,000
Net OPEB liability, end of the year$ 8,428,000$ 7,369,000$ 6,027,000
2016-01-12 Agenda PacketPage 231
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 12 Î Post Retirement Health Benefits (Continued)
Annual OPEB Cost and Net OPEB Obligation (Continued)
The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net
OPEB obligation for 2013, 2014 and 2015 were as follows:
Percentage of Net
Annual Actual Annual OPEB OPEB
Fiscal Year OPEB Cost Contributions Cost Contributed Obligation
$ 1,701,000 21% $ 6,027,000
2012-2013 $ 359,000
1,734,000 23% 7,369,000
2013-2014 392,000
1,448,000 27% 8,428,000
2014-2015
389,000
Funded Status and Funding Progress
As of June 30, 2014, the most recent actuarial valuation date, the plan was not funded in its initial year of
implementation. The actuarial accrued liability for benefits was $12,877,000, and the actuarial value of
assets was $0, resulting in an unfunded actuarial liability (ÐUAALÑ) of $12,877,000 and a funded ratio
(actuarial value of assets as a percentage of the actuarial liability) of 0%.
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and
assumptions about the probability of occurrence of events far into the future. Examples include
assumptions about the future employment, mortality and the healthcare cost trend. Amounts determined
regarding the funded status of the plan and the annual required contributions of the employer are subject
to continual revision as actual results are compared with past expectations and new estimates are made
about the future. The schedule of funding progress, presented as required supplementary information
following the notes to financial statements, presents multi-year trend information about whether the
actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued
liabilities for the benefits.
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purpose are based on the substantive plan (the plan as
understood by the employer and the plan members) and include the types of benefits provided at the time
of each valuation and the historical pattern of sharing of benefits costs between employer and plan
members to that point. The actuarial methods and assumptions used include techniques that are designed
to reduce the effects of short-term volatility in actuarial liabilities and the actuarial assets, consistent with
the long-term respective of the calculations.
The actuarial cost method used for determining the benefit obligation is the Entry Age Normal Cost
Method. The actuarial assumptions included a 4.0 % discount rate, the inflation rate for HMO's starts at
7.5% (the increase in 2016 premiums over 2015) and grades down to 5.0% (2021 premiums over 2020)
and remains at 5.0% into the future. This assumption means healthcare is assumed to increase, on the
average, 6.75% a year for HMOs/PPOs Non-Medicare and 6.95% a year for HMOs/PPOs Medicare a
year for the next six years after 2014. The general inflation assumption rate is 3% and is assumed that
healthcare will level off at 1.5% over general inflation. The UAAL is being amortized as a level
percentage of projected payroll over a closed 30 year period.
2016-01-12 Agenda PacketPage 232
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 12 Î Post Retirement Health Benefits (Continued)
Most Recent Actuarial Study Î Schedule of Funding Progress
Unfunded
Actuarial
Entry AgeUnfundedLiability as
Actuarial ActuarialActuarialActuarialPercentage of
Valuation AssetsAccrued Accrued FundedCoveredCovered
DateValueLiabilityLiabilityRatioPayrollPayroll
6/30/2014-$ 12,877,000$ (12,877,000)$ 0.00%58,224,000$ -22.12%
Note 13 Î Pollution Remediation Obligations
The City is required to estimate the components of expected pollution remediation outlays and determine
whether outlays for those components should be accrued as a liabilities or, if appropriate, capitalized
when goods and services are acquired if one of the following five specified obligating events occurs:
The City is compelled to take pollution remediation action because of an imminent
endangerment;
The City violates a pollution prevention-related permit or license;
The City is named, or evidence indicates that it will be named, by a regulator as a responsible
party or potentially responsible party for remediation, or as a government responsible for sharing
costs;
The City is named, or evidence indicates that it will be named, in a lawsuit to compel
participation in pollution remediation;
The City commences or legally obligates itself to commence pollution remediation.
At June 30, 2015, the City identified the following sites which met one of the above obligating events:
Corp Yard
The estimate installation costs of groundwater monitoring wells and monitoring activity is
approximately $150,000. This estimate is based on the installation of additional ground water
monitoring wells and about five years to get the site closed with the cost of $20,000 per year in
testing and reporting and about $10,000 a year in staff time. This estimate is subject to the test result
or changes in applicable laws or regulations. The intent is to monitor for natural attenuation,
however, the City believes that after another round of monitoring, the site will be closed.
The City secured a pollution and remediation legal liability insurance to cover pollution and remediation
legal liability, legal defense expense and contingent transportation coverage in the amount of $10,000,000
per occurrence up to $50,000,000 in aggregate liability with a self-insured retention amount of $100,000
per occurrence. At June 30, 2015, the City recorded pollution remediation obligations in the amount of
$150,000 on the Government-Wide Statement of Net Assets and allocated the total amount to General
Government on the Government-Wide Statement of Activities and Changes in Net Assets.
The pollution remediation costs for Corp Yard are not covered by this insurance; however, the City will
be covered should there be claims against the City by third parties.
2016-01-12 Agenda PacketPage 233
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 14 Î Commitments and Contingencies
Litigation
The City is presently involved in certain matters of litigation that have risen in the normal course of
conducting City business. City management believes, based upon consultation with the City Attorney,
that these cases, in the aggregate, are not expected to result in a material adverse financial impact on the
City. Additionally, City management believes that the CityÓs insurance programs are sufficient to cover
any potential losses should an unfavorable outcome materialize.
Grants
The City participates in a number of federally assisted grant programs, including those from the
U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of
Treasury, U.S. Department of Transportation, and the U.S. Department of Education. Receipts from these
grant programs are subject to audit to determine if the monies were expended in accordance with
appropriate statues, grant terms and regulations. The City believes no significant liabilities will result on
this audit.
Construction Commitments
The following material construction commitments existed at June 30, 2015:
Expenditures
Contract to date as of Remaining
Amount June 30, 2015 Commitments
Project Name
Willow Street Bridge (Utility Relocation)$ 3,876,746 $ 1,316,653 2,560,093$
Pavement Major Rehab FY 2013/2014 3,058,661 2,274,487 784,174
South Broadway Imprv. (Phase II) 1,231,197 - 1,231,197
Third Avenue Streetscape Imprv. (Phase II) 2,295,776 - 2,295,776
Pavement Minor Rehab FY 2014/2015 1,647,533 - 1,647,533
2,812,262
Otay Lakes Road Widening 2,900,085
87,823
1,204,226
Telegraph Canyon Road Erosion Repairs 1,758,244
554,018
25,193
SCADA Control System 900,000
874,807
City Loan to Successor Agency
The General Fund has loaned a cumulative amount of $9,591,661 including interest to the Successor
Agency for unreimbursed services rendered by City staff. It is anticipated that the Agency will repay this
loan from Redevelopment Property Tax Trust Fund distributions. Currently, Redevelopment Property Tax
Trust Fund distributions are used to pay for related debt service expenditures and possible future debt
issuance. As a result, the Successor Agency is uncertain if the amount will be repaid to the CityÓs General
Fund. Accordingly, this contingent payable has not been reported in the accompanying basic financial
statements. The Agency will record the contingent payable when payment is assured.
2016-01-12 Agenda PacketPage 234
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 14 Î Commitments and Contingencies (Continued)
Successor Agency Î Long Range Property Management Plan
The City, acting as the Successor Agency to the Chula Vista Redevelopment Agency, prepared a Long
Range Property Management Plan (LRPMP) in compliance with AB 1484. The Successor Agency
Oversight Board reviewed and approved the LRPMP on May 12, 2014, and submitted it to the California
Department of Finance for review on May 27, 2014. The Department of Finance approved the LRPMP in
their July 15, 2014, determination letter.
Note 15 Î Classification of Fund Balances
Major Funds
Sundry GrantsHousingCityPark AcquisitionOther
GeneralSpecial RevenueSuccessor AgencyDebt ServicePublic FinancingDevelopmentDevelopmentGovernmental
Total
FundFundFundFundAuthorityImpact FundFundFunds
Nonspendable
Prepaid items$ 32,906$ -$ -$ -$ -$ -$ 32,906-$
Loans receivable 7,386,096 - - - - - 7,386,096-
7,419,002 - - - - - 7,419,002-
Total nonspendable
Restricted
Local law enforcement - 707,097 - - - - -
707,097-
Police grants - 84,691 - - - - -
84,691-
Asset forfeiture - 533,027 - - - - -
533,027-
Library services - 26,290 - - - - -
26,290-
HOME Program - 792,907 - - - - -
792,907-
Energy conservation - 28,955 - - - - -
28,955-
Cultural arts - 13,763 - - - - -
13,763-
CDBG Home Programs - 749,104 - - - - -
749,104-
Environmental services 1,313,101- - - - - -
1,313,101-
Waste management, recycling and environ. grants - 6,854 - - - -
- - 6,854
Community and housing development - 27,231 9,138,907 - - - 2,010,159-
11,176,297
Public facilities - - - - 19,378,934- -
19,378,934-
Emergency shelter - 2,995 - - 4,164,402- -
4,167,397-
Transportation improvements - 52,699 - - 12,916,177- 9,181,371-
22,150,247
Telegraph Canyon drainage - - - - 4,875,239- -
4,875,239-
East Urban Center Millenia Ped Bridge DIF - - - - 125,145- 125,145
Park acquisitions and development - - - - - 40,447,570-
40,447,570-
Parking meter services - - - - - - 1,164,281-
1,164,281
Public Educational & Govt. Fee - - - - - -
952,408- 952,408
Traffic signal and safety - - - - - -
2,192,442- 2,192,442
Storm drain - - - - - - 535,552-
535,552
Open space maintenance - - - - - - 13,592,328-
13,592,328
Telecom Utility Tax - - - - - - 1,870,405-
1,870,405
Mobilehome Admin Fee - - - - - - 113,895-
113,895
Assessment districts improvement - - - - - -
2,466,759- 2,466,759
Total restricted 4,338,714- 9,138,907 - 41,459,897- 40,447,570 34,079,600 129,464,688
Committed
Ecomonic contingency 3,600,000 - - - - - -
3,600,000-
Capital projects 3,226,070 - - - - - -
3,226,070-
San Diego Authority for Freeway Emergencies695,951 - - - - -
- 695,951-
Legal Council 80,000 - - - - - -
80,000-
Debt service - - - 9,352,108- - 232,068-
9,584,176
Total committed 7,602,021 - - 9,352,108- - 232,068-
17,186,197
Assigned
Boards & Commissions 66,044 - - - - - -
66,044-
City Attorney 135,060 - - - - - -
135,060-
City Administration 106,780 - - - - - -
106,780-
Information Technology Services Department 110,118 - - - - -
- 110,118-
Human Resources 1,150 - - - - - -
- 1,150
Finance Department 60,000 - - - - - -
60,000-
Non-Departmental 322,330 - - - - - -
322,330-
Animal Care Facility 114,991 - - - - - -
114,991-
Police Department 781,907 - - - - - -
781,907-
Fire Department 157,762 - - - - - -
157,762-
Public Works Department 122,650 - - - - - -
122,650-
Recreation Department 116,375 - - - - - -
116,375-
Library 5,000 - - - - - -
- 5,000
Public liability 2,587,957 - - - - - -
2,587,957-
4,688,124 - - - - - - 4,688,124-
Total assigned
16,412,878 - (37,188,596)- - - (27,521)- (20,803,239)
Unassigned
$ 36,122,025$ 4,338,714$ 9,138,907$ 9,352,108(37,188,596)$ $ 40,447,57041,459,897$ $ 34,284,147$ 137,954,772
Total fund balances
2016-01-12 Agenda PacketPage 235
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2015
Note 16 Î Prior Period Adjustments
GASB issued Statement No. 68, Accounting and Financial Reporting for Pensions - an amendment of
GASB Statement No. 27, to improve the guidance for accounting and reporting on the pensions that
governments provide to their employees. The accounting changes of this statement should be applied
retroactively; therefore the City reported a restatement to governmental activities beginning net
positon of $214,427,355, and a restatement to the business-type activities beginning net position of
$28,752,071 to establish the initial net pension liability.
The City improperly recorded interest expense and related premiums in relation to the 2014 Refunding
COP that closed in 2014 that refunded the 2002 COP. This resulted in a restatement to the Public
Financing Authority beginning fund balance and the governmental activities beginning net position of
$728,426.
GASB authoritative literature does not identify loans receivable as items that may have deferred
inflows associated with them. In years past the City has offset long term loan receivables by
unavailable revenues in the governmental funds financial statements, and subsequently recognized
these unavailable revenues as revenue in the government-wide statement of activities. In order to
correct this error, a restatement has been recorded to governmental activities beginning net position in
the amount of $44,102,993 to reverse revenue relating to the unavailable revenues for loans receivable
previously recognized.
Note 17 Î Subsequent Events
In July 2015 the Chula Vista Municipal Financing Authority approved the issuance of two special tax
revenue refunding bonds. The bonds were issued in order to provide funds for the Authority to refund the
following community facilities and reassessment district bonds: CFD No. 2001-1 Improvement Area B,
CFD No. 07-1 Improvement Area B, CFD No. 12-1, CFD No. 13-1, CFD No. 2000-1, CFD No. 2001-1
Improvement Area A, CFD No. 97-3, CFD No. 99-1, and Reassessment District No. 05-2. The bonds
mature through 2036 and do not represent obligations of the City in any way.
In September 2015, the City approved the issuance of a refunding COP for two out of four currently
outstanding COPÓs. The refunding bond was issued in September 2015. The bond was used to current
refund all of the CityÓs outstanding 2004 COPÓs (Civic Center Project Phase 1) and to advance refund a
portion of the CityÓs outstanding 2006 COPÓs (Civic Center Project Î Phase 2).
In August 2015, the City entered into a capital lease agreement with Panasonic Business Finance for the
purchase of 99 toughbook computers. The lease is a four year lease amount is $377,487 to be paid in
monthly installments of $8,864 beginning in August 2015.
2016-01-12 Agenda PacketPage 236
2016-01-12 Agenda PacketPage 237
REQUIRED SUPPLEMENTARY
INFORMATION
2016-01-12 Agenda PacketPage 238
CITY OF CHULA VISTA
BUDGETARY COMPARISON STATEMENT BY DEPARTMENT
GENERAL FUND
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Budgetary Fund Balance, July 1$ 32,958,909$ 32,958,909$ 32,958,909$ -
Resources (Inflows):
Taxes97,751,17099,459,430100,738,4311,279,001
Licenses and permits1,309,4471,309,4471,281,656(27,791)
Intergovernmental2,402,1542,767,6951,933,114(834,581)
Charges for services9,183,9619,318,9619,430,097111,136
Use of money and property2,439,2462,626,6462,832,039205,393
Fines and forfeitures1,110,8001,133,8001,638,251504,451
Miscellaneous11,165,61612,045,70812,811,856766,148
Transfers in11,437,77911,269,8419,994,525(1,275,316)
Capital leases--578,224578,224
Amounts Available for Appropriation169,759,082172,890,437174,197,1021,306,665
Charges to Appropriation (Outflow):
Current
City council1,326,4421,374,3261,248,362125,964
City clerk845,557985,056978,8546,202
City attorney2,603,4062,670,6532,513,188157,465
Administration2,713,7333,063,9462,834,122229,824
Information technology3,140,0453,201,6243,064,257137,367
Human resources3,841,1874,238,1103,008,4321,229,678
Finance3,776,8893,461,5813,282,313179,268
Non-departmental2,123,8993,525,8353,839,657(313,822)
Board and commissions85,076140,57671,99368,583
Building and planning2,609,0392,637,8082,464,305173,503
Police46,044,34247,649,51046,484,9201,164,590
Fire24,878,82126,397,24026,024,758372,482
Parks and recreation3,918,4484,231,4593,746,349485,110
Public Works27,939,61928,806,58427,822,644983,940
Library3,557,5693,700,9803,527,038173,942
Capital outlay1,724,0673,105,8411,081,1052,024,736
Transfers out6,462,4736,293,4176,082,780210,637
Total Charges to Appropriations137,590,612145,484,546138,075,0777,409,469
Budgetary Fund Balance, June 30$ 32,168,470$ 27,405,891$ 36,122,025$ 8,716,134
See Notes to Required Supplementary Information
2016-01-12 Agenda PacketPage 239
125,9646,202157,465229,824137,3671,229,678179,268(313,822)68,583173,5031,164,590372,482485,110983,940173,9422,024,736210,637 7,409,469
Variance with
Final Budget
(Negative)
Positive
$
$
1,374,326985,0562,670,6533,063,9463,201,6244,238,1103,461,5813,525,835140,5762,637,80847,649,51026,397,2404,231,45928,806,5843,700,9803,105,8416,293,417 145,484,546
Budget
Final
$
$
978,85471,993
1,248,3622,513,1882,834,1223,064,2573,008,4323,282,3133,839,6572,464,305 46,484,920 26,024,7583,746,349 27,822,6443,527,0381,08
1,1056,082,780 138,075,077
Amounts
Actual
$
$
----------------
$
6,082,780
6,082,780
OtherOperating Transfers
Out
$
----
1,688,840
2,9952,2542,8502,14215,5819,26310,713263,78410,019 160,70211,432116,000 1,081,105
ServicesUtilitiesExpensesCapital
$
$
---------
$
20411 1,307,587
465,777475,91911,020101,97178,512173,957
$
- - -
560 1,579 1,228 34,577 1,243 1,714 20,264 2,182 499,140
204,781 349,722 3,566,168 316,713$ 5,009,144
9,273
BUDGETARY COMPARISON STATEMENT BY EXPENDITURE CATEGORY
$
$
- -
65,496 300,889 292,284 233,552 735,614 598,649 170,33870,154 125,644
3,615,654 2,288,736 504,948 4,289,143 289,333
2,536,327$ 16,116,761
Personnel Supplies and
$
See Notes to Required Supplementary Information
--
1,170,598Information technology2,278,4851,839
City clerk675,151City attorney2,216,475Administration2,597,200Human resources1,933,500Finance3,099,528Non-departmental543,363Building and planning2,325,459Police42,258,136Fire23,370,539Parks
and recreation2,801,735Public works19,677,376Library2,920,581 Total Expenditures107,869,965
Services
$
YEAR ENDED JUNE 30, 2015
Board and commissions
CITY OF CHULA VISTA
GENERAL FUND
City council
Capital outlay
Transfers out
Current:
2016-01-12 Agenda PacketPage 240
CITY OF CHULA VISTA
BUDGETARY COMPARISON STATEMENT BY DEPARTMENT
SUNDRY GRANTS
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Budgetary Fund Balance, July 1$ 3,292,630$ 3,292,630$ 3,292,630$ -
Resources (Inflows):
Licenses and permits-11,235-(11,235)
Intergovernmental13,226,03018,511,59214,592,562(3,919,030)
Charges for services1,264,2791,264,2791,086,836(177,443)
Use of money and property20,00099,00095,021(3,979)
Miscellaneous402,706404,778437,93433,156
Transfers in126,795155,99899,806(56,192)
Amounts Available for Appropriation18,332,44023,739,51219,604,789(4,134,723)
Charges to Appropriation (Outflow):
Current
Non-departmental2,514,0244,230,5151,341,3222,889,193
Police8,330,17610,297,5287,337,1142,960,414
Parks and recreation1,6001,600-1,600
Public Works3,938,0316,558,5512,626,3233,932,228
Library1,8811,272,77398,9111,173,862
Capital outlay-3,364,0962,873,073491,023
Transfers out996,524996,932989,3327,600
Total Charges to Appropriations15,782,23626,721,99515,266,07511,455,920
Budgetary Fund Balance, June 30$ 2,550,204$ (2,982,483)$ 4,338,714$ 7,321,197
See Notes to Required Supplementary Information
2016-01-12 Agenda PacketPage 241
2,889,1932,960,4141,6003,932,2281,173,862491,0237,600$ 11,455,920
Variance withFinal Budget
(Negative)
Positive
$
$
1,600996,932$ 26,721,995
4,230,51510,297,5286,558,5511,272,7733,364,096
Budget
Final
$
-
1,341,3227,337,1142,626,32398,9112,873,073989,332$ 15,266,075
Amounts
Actual
$
------
$
989,332$ 989,332
OtherOperating Transfers
Out
--
897,183216,5074,0031,248 2,873,073$ 3,992,014
ServicesUtilitiesExpensesCapital
$
----
$ 429,359 235,803439,989$ 1,105,151
$
- - - - - -
57$ 57
BUDGETARY COMPARISON STATEMENT BY EXPENDITURE CATEGORY
- - -
14,254 72,158
1,465,160 1,388,653$ 2,940,225
Personnel Supplies and
$
See Notes to Required Supplementary Information
Parks and recreation---
526Police5,419,644Public works793,621Library25,505
Total Expenditures6,239,296
$
Services
YEAR ENDED JUNE 30, 2015
CITY OF CHULA VISTA
Non-departmental
SUNDRY GRANTS
Capital outlay
Transfers out
Current:
2016-01-12 Agenda PacketPage 242
CITY OF CHULA VISTA
BUDGETARY COMPARISON STATEMENT BY DEPARTMENT
HOUSING SUCCESSOR AGENCY
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Budgetary Fund Balance, July 1$ 8,379,761$ 8,379,761$ 8,379,761$ -
Resources (Inflows):
Use of money and property 17,885 17,885 763,355 745,470
Miscellaneous -- 203,099 203,099
Transfers in 1,927,748 1,927,748 (1,927,748)-
Amounts Available for Appropriation 10,325,394 10,325,394 9,346,215 (979,179)
Charges to Appropriation (Outflow):
Current
Housing 248,932 250,322 207,308 43,014
Total Charges to Appropriations 248,932 250,322 207,308 43,014
Budgetary Fund Balance, June 30$ 10,076,462$ 10,075,072$ 9,138,907$ (936,165)
See Notes to Required Supplementary Information
2016-01-12 Agenda PacketPage 243
43,014 43,014
Variance with
Final Budget
(Negative)
$
$
Positive
250,322 250,322
Budget
Final
$
$
207,308 207,308
Amounts
Actual
$
$
--
$ $
OtherOperating Transfers
Out
3,685 3,685
ServicesUtilitiesExpensesCapital
$ $
$ 178,534$ 178,534
$ $
--
BUDGETARY COMPARISON STATEMENT BY EXPENDITURE CATEGORY
25,089 25,089
Personnel Supplies and
$ $
See Notes to Required Supplementary Information
--
$
$
Services
HOUSING SUCCESSOR AGENCY
YEAR ENDED JUNE 30, 2015
Total Expenditures
CITY OF CHULA VISTA
Housing
Current:
2016-01-12 Agenda PacketPage 244
CITY OF CHULA VISTA
MISCELLANEOUS PLAN
SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
MEASUREMENT PERIOD2015
TOTAL PENSION LIABILITY
Service Cost$ 8,696,183
Interest 32,359,841
Benefit Payments, Including Refunds of employee Contributions (18,639,387)
Net Change in Total Pension Liability$ 22,416,637
Total Pension Liability - Beginning 436,436,153
Total Pension Liability - Ending (a)$ 458,852,790
PLAN FIDUCIARY NET POSITION
Contribution - Employer$ 9,134,182
Contribution - Employee 4,555,300
Net Investment Income 48,303,496
Benefit Payments, Including Refunds of Employee Contributions (18,639,387)
Net Change in Fiduciary Net Position$ 43,353,591
Plan Fiduciary Net Position - Beginning 279,540,671
Plan Fiduciary Net Position - Ending (b)$ 322,894,262
Plan Net Pension Liability/(Assets) - Ending (a) - (b)$ 135,958,528
Plan Fiduciary Net Position as a Percentage of the Total Pension
Liability70.37%
Covered-Employee Payroll$ 43,180,809
Plan Net Pension Liability/(Asset) as a Percentage of Covered-
Employee Payroll314.86%
(1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation,
therefore only one year is shown.
(2) Net of administrative expenses.
Notes to Schedule:
Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after June 30, 2013.
This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).
Changes of Assumptions: There were no changes in assumptions.
See Notes to Required Supplementary Information
2016-01-12 Agenda PacketPage 245
CITY OF CHULA VISTA
MISCELLANEOUS PLAN
SCHEDULE OF PLAN CONTRIBUTIONS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2015
Actuarially Determined Contribution$ 9,637,382
Contribution in Relation to the Actuarially Determined Contribution (9,637,382)
Contribution Deficiency (Excess)$ -
Covered-Employee Payroll$ 44,921,582
Contributions as a Percentage of Covered-Employee Payroll21.45%
(1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation,
therefore only one year is shown.
Note to Schedule:
Valuation Date:June 30, 2012
Methods and assumptions used to determine contribution rates:
Actuarial cost methodEntry age normal
Amortization methodLevel percentage of payroll
Assets valuation method5-year smoothed market
Inflation2.75%
Salary Increases3.3% to 14.2% depending on Age, Service and type of employment
Payroll Growth3.00%
Investment rate of return7.5% net of pension plan investment and administrative expenses,
including inflation.
67 years old
Retirement age
MortalityRP-2000 Healthy Annuitant Mortality Table
See Notes to Required Supplementary Information
2016-01-12 Agenda PacketPage 246
CITY OF CHULA VISTA
SAFETY PLAN
SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
MEASUREMENT PERIOD2015
TOTAL PENSION LIABILITY
Service Cost$ 10,220,233
Interest 28,334,465
Benefit Payments, Including Refunds of employee Contributions (15,869,862)
Net Change in Total Pension Liability$ 22,684,836
Total Pension Liability - Beginning 380,617,699
Total Pension Liability - Ending (a)$ 403,302,535
PLAN FIDUCIARY NET POSITION
Contribution - Employer$ 11,684,174
Contribution - Employee 3,157,921
Net Investment Income 47,649,285
Benefit Payments, Including Refunds of Employee Contributions (15,869,862)
Net Change in Fiduciary Net Position$ 46,621,518
Plan Fiduciary Net Position - Beginning 273,515,399
Plan Fiduciary Net Position - Ending (b)$ 320,136,917
Plan Net Pension Liability/(Assets) - Ending (a) - (b)$ 83,165,618
Plan Fiduciary Net Position as a Percentage of the Total Pension
Liability79.38%
Covered-Employee Payroll$ 34,932,605
Plan Net Pension Liability/(Asset) as a Percentage of Covered-
Employee Payroll238.07%
(1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation,
therefore only one year is shown.
(2) Net of administrative expenses.
Notes to Schedule:
Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after June 30, 2013.
This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).
Changes of Assumptions: There were no changes in assumptions.
See Notes to Required Supplementary Information
2016-01-12 Agenda PacketPage 247
CITY OF CHULA VISTA
SAFETY PLAN
SCHEDULE OF PLAN CONTRIBUTIONS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2015
Actuarially Determined Contribution$ 12,553,815
Contribution in Relation to the Actuarially Determined Contribution (12,553,815)
Contribution Deficiency (Excess)$ -
Covered-Employee Payroll$ 37,153,246
Contributions as a Percentage of Covered-Employee Payroll33.79%
(1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation,
therefore only one year is shown.
Note to Schedule:
Valuation Date:June 30, 2012
Methods and assumptions used to determine contribution rates:
Actuarial cost methodEntry age normal
Amortization methodLevel percentage of payroll
Assets valuation method5-year smoothed market
Inflation2.75%
Salary Increases3.3% to 14.2% depending on Age, Service and type of employment
Payroll Growth3.00%
7.5% net of pension plan investment and administrative expenses, including
Investment rate of return
inflation.
Retirement age67 years old
RP-2000 Healthy Annuitant Mortality Table
Mortality
See Notes to Required Supplementary Information
2016-01-12 Agenda PacketPage 248
CITY OF CHULA VISTA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF FUNDING PROGRESS
YEAR ENDED JUNE 30, 2015
Other Post Employment Benefits - Schedule of Funding Progress
Unfunded
Actuarial
Entry AgeUnfundedLiability as
Actuarial ActuarialActuarialActuarialPercentage of
Valuation AssetsAccrued Accrued FundedCoveredCovered
DateValueLiabilityLiabilityRatioPayrollPayroll
$ 11,885,000-$ $ (11,885,000)0.00%69,087,000$ -17.20%
6/30/2009
13,617,000- (13,617,000)0.00%73,651,000 -18.49%
6/30/2011
13,081,000- (13,081,000)0.00%62,923,000 -20.79%
6/30/2013
12,877,000- (12,877,000)0.00%58,224,000 -22.12%
6/30/2014
See Notes to Required Supplementary Information
2016-01-12 Agenda PacketPage 249
CITY OF CHULA VISTA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2015
1.BUDGETARY INFORMATION
An annual budget is adopted by the City Council prior to the first day of the fiscal year. The budget
process includes submittal of each department's budget request for the next fiscal year, a detailed
review of each department's proposed budget by the City Manager, and a final City Manager
recommended budget transmitted to the City Council for its review before the required date of
adoption. Once transmitted to the City Council, the proposed budget is made available for public
inspection. A public hearing is held to give the public the opportunity to comment upon the
proposed budget. Notice of such public hearing is published in a newspaper of general circulation.
The adoption of the budget is accomplished by the approval of a Budget Resolution. The legal
level of budgetary control is at the expenditure function level. Any budget modification, which
would result in an appropriation increase, requires City Council approval. The City Manager is
authorized to transfer appropriations up to $15,000 within a departmental budget. Any
appropriation transfers between departments or greater than $15,000 require City Council
approval.
Reported budget figures are as originally adopted or subsequently amended plus prior year
continuing appropriations. Such budget amendments during the year, including those related to
supplemental appropriations, did not cause these reported budget amounts to be significantly
different than the originally adopted budget amounts. All appropriations which are not obligated,
encumbered or expended at the end of the fiscal year lapse and become a part of the unreserved
fund balance which may be appropriated for the next fiscal year.
An annual budget for the year ended June 30, 2015, was adopted and approved by the City Council
for the general, special revenue and debt service funds except for the Developer's Deposit Special
Revenue fund, which is used to account for various developer deposit for development projects and
is used to fund staff costs and other costs related to specific projects. These budgets are prepared on
the modified accrual basis of accounting.
2016-01-12 Agenda PacketPage 250
2016-01-12 Agenda PacketPage 251
SUPPLEMENTARY INFORMATION
2016-01-12 Agenda PacketPage 252
NON-MAJOR
GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS:
Transportation Grants - This fund is used to account for revenues and expenditures received from the
State under the Street and Safety Code Sections 2106, 2107 and 2107.5. The allocations must be spent
for street maintenance or construction and a limited amount for engineering.
Parking Meter - This fund is used to account for revenues from on/off street parking and issued parking
citations within the parking district. The funds derived must be expended for a purpose substantially
connected with the problem of traffic regulation and control in the parking district.
Traffic Safety - This fund is a depository for all monies derived from vehicle code fines (excluding
parking violations). The fines are collected through the County court system and remitted to the City
monthly. These monies may be expended only for traffic control devices and equipment and
maintenance thereof or for the maintenance, improvement or construction of public streets.
Traffic Signals - This fund accounts for fees from developers for all new traffic signal construction.
Storm Drain - This fund is a depository for all monies collected from the monthly storm drain service
charge. Monies in this fund may be used for storm drain purposes.
Town Centre I - This fund is used to account for revenues from an in lieu parking fee. The in lieu
parking fee applies to any developer of a new commercial building or addition to an existing
commercial building within the Downtown Parking district. Use of monies in this fund is restricted for
the purchase or development of parking sites.
Open Space Districts - This fund is a depository for all monies received for all flat rate property tax
assessments levied against benefiting property owners for the maintenance of open space areas.
Housing Programs - This fund is for federal housing rehabilitation monies held in trust by Bank of
America for issuance of housing rehab loans to qualified low and moderate income recipients.
Housing Authority - This fund is used to account for revenues and expenditures received from Local,
State and Federal governments for the City's program in promoting balanced housing for families of all
income levels.
Transportation Sales Tax - This fund was established for the receipt and disbursement of all
transportation sales tax revenues for the City.
2016-01-12 Agenda PacketPage 253
NON-MAJOR
GOVERNMENTAL FUNDS
Mobile Park Fee Ï This fund was established to account for the Mobile home Park Space Rent Review
Admin Fee to reimburse the city for all staff time and other costs associated with administering the
review.
Public Educational & Government (PEG) Fees Ï This fund was established to account for the 1% PEG
fees.
Utility Tax Settlement Ï This fund is used to account for funds in accordance with a 2014 settlement
agreement that resolved a class action lawsuit challenging the CityÓs collection of Telephone UsersÓ
Taxes from wireless customers.
DEBT SERVICE FUNDS:
Notes Payable - This fund is used for the payment of principal and interest on various notes payable.
Lease Payable - This fund is used to account for the City's portion of the infrastructure and financing
costs of the San Diego County regional communications systems (RCS) and lease purchase of the Fire
Department's medical resuscitation equipment.
CAPITAL PROJECTS FUNDS:
Residential Construction Tax - This fund is a depository for fees levied for the construction, replacement
or conversion of all dwelling units within the City including hotels and motels.
Highway Safety - This fund is a depository for the revenues received from State per Proposition 1B.
Funds must be spent for transportation projects to relieve congestion, improve the movement of goods,
improve air quality and security of the transportation system.
Industrial Development Authority - This fund was established to account for staff costs in assisting in the
issuance of industrial development bonds. A fee of 1/8 of 1% is charged to reimburse costs incurred.
Assessment District Improvements - This fund was established as a depository for monies received from
issuance of bonds for various assessment districts. The monies are used to finance the construction of
public works improvements in the related districts.
2016-01-12 Agenda PacketPage 254
NON-MAJOR
GOVERNMENTAL FUNDS
Transportation Partnership - This fund is a depository for the revenues received from the State and
Local Transportation Partnership Program. Funds must be spent for street purposes.
Other Transportation Program - This fund is a depository for the revenues received from the Federal
Highway Safety Improvement Program. Funds must be spent for street, public highway bridges and other
regional surface transportation programs.
Capital Projects Fund - This fund was established to record the activity for various ongoing capital
projects.
2016-01-12 Agenda PacketPage 255
2016-01-12 Agenda PacketPage 256
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2015
Special Revenue Funds
Transportation
Grants Parking Meter Traffic Safety Traffic Signal Storm Drain
Assets:
Pooled cash and investments$ 5,788,867$ 1,213,716$ 55,015$ 2,138,449$ 511,270
Receivables:
Accounts - 26,517 - - 87,185
Taxes - - - - -
Accrued interest - - - - -
Deferred loans - - - - -
Allowance for uncollectible deferred loans - - - -
-
Due from other governments -- - - -
Total Assets$ 5,788,867$ 1,240,233$ 55,015$ 2,138,449$ 598,455
Liabilities and Fund Balances:
Liabilities:
Accounts payable$ 75,952-$ $ 1,022$ -$ 62,903
Accrued liabilities -- - - -
Unearned revenues -- - - -
Pass-through payables -5,437 - - -
Due to other funds -- - - -
Total Liabilities 5,437 75,952 1,022 - 62,903
Fund Balances:
Restricted for:
Community development projects 5,783,430 - - - -
Public safety - 1,164,281 53,993 2,138,449 -
Parks and recreation - - - - -
Capital Projects - - - - 535,552
Committed to:
Debt service - - - - -
Unassigned -- - - -
Total Fund Balances 5,783,430 1,164,281 53,993 2,138,449 535,552
Total Liabilities and Fund Balances5,788,867$ 1,240,233$ $ 55,015$ 2,138,449$ 598,455
2016-01-12 Agenda PacketPage 257
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2015
Special Revenue Funds
Open Space Housing Housing
Town Center I Districts Programs Authority
Assets:
Pooled cash and investments$ 14,349,07651,579$ $ 120,164$ 1,103,104
Receivables:
Accounts - - - 10,000
Taxes - 36,589 - -
Accrued interest - - 11,803 -
Deferred loans - - 599,164 2,271,742
Allowance for uncollectible deferred loans - - (99,217) (2,271,742)
Due from other governments - - 40,139 -
Total Assets$ 14,385,66551,579$ $ 672,053$ 1,113,104
Liabilities and Fund Balances:
Liabilities:
Accounts payable$ -$ 793,334$ 30,755$ 3,445
Accrued liabilities - - - 23,480
Unearned revenues - - - -
Pass-through payables - - - -
Due to other funds - - - -
Total Liabilities - 793,334 30,755 26,925
Fund Balances:
Restricted for:
Community development projects - - 641,298 1,086,179
Public safety - - - -
Parks and recreation - - - -
Capital Projects 13,592,33151,579 - -
Committed to:
Debt service - - - -
Unassigned - - - -
Total Fund Balances 13,592,33151,579 641,298 1,086,179
Total Liabilities and Fund Balances$ 14,385,66551,579$ $ 672,053$ 1,113,104
2016-01-12 Agenda PacketPage 258
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2015
Special Revenue Funds
Transportation Public Education Utility Tax
Sales Tax Mobile Park Fee and Govt Fee Settlement
Assets:
Pooled cash and investments$ 4,534,757$ 115,740$ 783,559$ 2,041,688
Receivables:
Accounts -20,872 - -
Taxes - - 173,349 -
Accrued interest - - - -
Deferred loans - - - -
Allowance for uncollectible deferred loans - - - -
Due from other governments -152,973 - -
Total Assets$ 4,708,602$ 115,740$ 956,908$ 2,041,688
Liabilities and Fund Balances:
Liabilities:
Accounts payable$ 1,285,739$ 1,846$ 4,500$ 171,283
Accrued liabilities - - - -
Unearned revenues -90,785 - -
Pass-through payables -141,284 - -
Due to other funds - - - -
Total Liabilities 1,517,808 1,846 4,500 171,283
Fund Balances:
Restricted for:
Community development projects - - 952,408 -
Public safety - - - -
Parks and recreation - 113,894 - -
Capital Projects 3,190,794 - - 1,870,405
Committed to:
Debt service - - - -
Unassigned - - - -
Total Fund Balances 3,190,794 113,894 952,408 1,870,405
Total Liabilities and Fund Balances$ 4,708,602$ 115,740$ 956,908$ 2,041,688
2016-01-12 Agenda PacketPage 259
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2015
Capital Projects Funds
Industrial Assessment
Residential Development District
Construction Tax Highway Safety Authority Improvement
Assets:
Pooled cash and investments$ 46,050231,052$ $ 51$ 2,466,653
Receivables:
Accounts - - - -
Taxes - - - 105
Accrued interest - - - -
Deferred loans - - - -
Allowance for uncollectible deferred loans - - - -
Due from other governments - - - -
Total Assets$ 46,050231,052$ $ 51$ 2,466,758
Liabilities and Fund Balances:
Liabilities:
Accounts payable$ -$ -$ -$ -
Accrued liabilities - - - -
Unearned revenues - - - -
Pass-through payables - - - -
Due to other funds - - - -
Total Liabilities - - - -
Fund Balances:
Restricted for:
Community development projects - - - -
Public safety - 46,050 - -
Parks and recreation - - - -
Capital Projects -231,052 51 2,466,758
Committed to:
Debt service - - - -
Unassigned - - - -
Total Fund Balances 46,050231,052 51 2,466,758
Total Liabilities and Fund Balances$ 46,050231,052$ $ 51$ 2,466,758
2016-01-12 Agenda PacketPage 260
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2015
Capital Projects FundsDebt Service Funds
Other
Transportation Transporation Capital Projects
Partnership Fund Program Fund Fund Notes Payable Lease Payable
Assets:
Pooled cash and investments$ -29,262$ 127,811$ $ -$ 232,068
Receivables:
Accounts -- - - -
Taxes -- - - -
Accrued interest -- - - -
Deferred loans -- - - -
Allowance for uncollectible deferred loans -- - -
-
Due from other governments 2,303,027- - - -
Total Assets$ 2,303,02729,262$ 127,811$ $ -$ 232,068
Liabilities and Fund Balances:
Liabilities:
Accounts payable$ 125,001-$ -$ $ 2,252$ -
Accrued liabilities -- - - -
Unearned revenues 1,476,580- - - -
Pass-through payables 69,298- - - -
Due to other funds 628,125- - 25,269 -
Total Liabilities 2,299,004- - 27,521 -
Fund Balances:
Restricted for:
Community development projects -- - - -
Public safety -29,262 - - -
Parks and recreation -- - - -
Capital Projects 4,023- 127,811 - -
Committed to:
Debt service -- - - 232,068
Unassigned -- - (27,521) -
Total Fund Balances 4,02329,262 127,811 (27,521) 232,068
Total Liabilities and Fund Balances$ 2,303,02729,262$ 127,811$ $ -$ 232,068
2016-01-12 Agenda PacketPage 261
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2015
Total
Governmental
Funds
Assets:
Pooled cash and investments$ 35,939,931
Receivables:
Accounts 144,574
Taxes 210,043
Accrued interest 11,803
Deferred loans 2,870,906
Allowance for uncollectible deferred loans (2,370,959)
Due from other governments 2,496,139
Total Assets$ 39,302,437
Liabilities and Fund Balances:
Liabilities:
Accounts payable$ 2,558,032
Accrued liabilities 23,480
Unearned revenues 1,567,365
Pass-through payables 216,019
Due to other funds 653,394
Total Liabilities 5,018,290
Fund Balances:
Restricted for:
Community development projects 8,463,315
Public safety 3,432,035
Parks and recreation 113,894
Capital Projects 22,070,356
Committed to:
Debt service 232,068
Unassigned (27,521)
Total Fund Balances 34,284,147
Total Liabilities and Fund Balances$ 39,302,437
2016-01-12 Agenda PacketPage 262
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2015
Special Revenue Funds
Transportation
Grants Parking Meter Traffic Safety Traffic Signal Storm Drain
Revenues:
Taxes$ -$ -$ -$ -$ -
Licenses and permits-40,598---
Intergovernmental6,483,721----
Charges for services---279,738624,522
Use of money and property34,802382,44623412,978(833)
Fines and forfeitures-173,565441,515-24,431
Miscellaneous1,4566-126,426-
Total Revenues6,519,979596,615441,749419,142648,120
Expenditures:
Current:
General government-----
Public safety-367,34820,959--
Public works---931324,797
Capital outlay3,097,24930,409-159,895-
Debt service:
Principal retirement-----
Interest and fiscal charges-----
Total Expenditures3,097,249397,75720,959160,826324,797
Excess (Deficiency) of Revenues
Over (Under) Expenditures3,422,730198,858420,790258,316323,323
Other Financing Sources (Uses):
Transfers in---25,737-
Transfers out(4,259,428)-(399,140)--
Total Other Financing Sources
(Uses)(4,259,428)-(399,140)25,737-
Net Change in Fund Balances(836,698)198,85821,650284,053323,323
Fund Balances, Beginning of Year6,620,128965,42332,3431,854,396212,229
Fund Balances, End of Year$ 5,783,430$ 1,164,281$ 53,993$ 2,138,449$ 535,552
2016-01-12 Agenda PacketPage 263
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2015
Special Revenue Funds
Open Space Housing Housing
Town Center I Districts Programs Authority
Revenues:
Taxes$ -$ -$ -$ -
Licenses and permits----
Intergovernmental--114,043-
Charges for services-8,682,473-8,458
Use of money and property33091,22332915,940
Fines and forfeitures----
Miscellaneous--37,242829,272
Total Revenues3308,773,696151,614853,670
Expenditures:
Current:
General government--114,990584,533
Public safety----
Public works-10,540,183--
Capital outlay-7,303--
Debt service:
Principal retirement----
Interest and fiscal charges----
Total Expenditures-10,547,486114,990584,533
Excess (Deficiency) of Revenues
Over (Under) Expenditures330(1,773,790)36,624269,137
Other Financing Sources (Uses):
Transfers in----
Transfers out---(177,145)
Total Other Financing Sources
(Uses)---(177,145)
Net Change in Fund Balances330(1,773,790)36,62491,992
Fund Balances, Beginning of Year51,24915,366,121604,674994,187
Fund Balances, End of Year$ 51,579$ 13,592,331$ 641,298$ 1,086,179
2016-01-12 Agenda PacketPage 264
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2015
Special Revenue Funds
Public
Transportation Education and Utility Tax
Sales Tax Mobile Park Fee Govt Fee Settlement
Revenues:
Taxes$ 11,489,633$ -$ -$ -
Licenses and permits----
Intergovernmental358,787---
Charges for services----
Use of money and property12,1209044,14120,781
Fines and forfeitures----
Miscellaneous384,44684,180679,35414,374
Total Revenues12,244,98685,084683,49535,155
Expenditures:
Current:
General government-52,294310,135378,903
Public safety----
Public works56,742---
Capital outlay8,542,154--1,422,433
Debt service:
Principal retirement----
Interest and fiscal charges----
Total Expenditures8,598,89652,294310,1351,801,336
Excess (Deficiency) of Revenues
Over (Under) Expenditures3,646,09032,790373,360(1,766,181)
Other Financing Sources (Uses):
Transfers in4,077---
Transfers out---(610,000)
Total Other Financing Sources
(Uses)4,077--(610,000)
Net Change in Fund Balances3,650,16732,790373,360(2,376,181)
Fund Balances, Beginning of Year(459,373)81,104579,0484,246,586
Fund Balances, End of Year$ 3,190,794$ 113,894$ 952,408$ 1,870,405
2016-01-12 Agenda PacketPage 265
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2015
Capital Projects Funds
Residential Industrial Assessment
Construction Development District
Tax Highway Safety Authority Improvement
Revenues:
Taxes$ 366,650$ -$ -$ -
Licenses and permits----
Intergovernmental----
Charges for services----
Use of money and property1,013314-14,741
Fines and forfeitures----
Miscellaneous---18,865
Total Revenues367,663314-33,606
Expenditures:
Current:
General government----
Public safety----
Public works----
Capital outlay---42,832
Debt service:
Principal retirement----
Interest and fiscal charges----
Total Expenditures---42,832
Excess (Deficiency) of Revenues
Over (Under) Expenditures367,663314-(9,226)
Other Financing Sources (Uses):
Transfers in302,779---
Transfers out(642,015)--(33,376)
Total Other Financing Sources
(Uses)(339,236)--(33,376)
Net Change in Fund Balances28,427314-(42,602)
Fund Balances, Beginning of Year202,62545,736512,509,360
Fund Balances, End of Year$ 231,052$ 46,050$ 51$ 2,466,758
2016-01-12 Agenda PacketPage 266
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2015
Capital Projects FundsDebt Service Funds
Other
Transportation Transporation Capital Projects
Partnership Program Fund Fund Notes Payable Lease Payable
Revenues:
Taxes$ -$ -$ -$ -$ -
Licenses and permits-----
Intergovernmental-2,927,067---
Charges for services-----
Use of money and property188-2(1,014)1,698
Fines and forfeitures-----
Miscellaneous--150,00098,30455,380
Total Revenues1882,927,067150,00297,29057,078
Expenditures:
Current:
General government-----
Public safety-----
Public works-----
Capital outlay-2,897,25322,191--
Debt service:
Principal retirement---1,019,434260,771
Interest and fiscal charges---546,66491,386
Total Expenditures-2,897,25322,1911,566,098352,157
Excess (Deficiency) of Revenues
Over (Under) Expenditures18829,814127,811(1,468,808)(295,079)
Other Financing Sources (Uses):
Transfers in---1,437,095296,778
Transfers out-(29,814)--(40,482)
Total Other Financing Sources
(Uses)-(29,814)-1,437,095256,296
Net Change in Fund Balances188-127,811(31,713)(38,783)
Fund Balances, Beginning of Year29,0744,023-4,192270,851
Fund Balances, End of Year$ 29,262$ 4,023$ 127,811$ (27,521)$ 232,068
2016-01-12 Agenda PacketPage 267
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2015
Total
Governmental
Funds
Revenues:
Taxes$ 11,856,283
Licenses and permits40,598
Intergovernmental9,883,618
Charges for services9,595,191
Use of money and property592,337
Fines and forfeitures639,511
Miscellaneous2,479,305
Total Revenues35,086,843
Expenditures:
Current:
General government1,440,855
Public safety388,307
Public works10,922,653
Capital outlay16,221,719
Debt service:
Principal retirement1,280,205
Interest and fiscal charges638,050
Total Expenditures30,891,789
Excess (Deficiency) of Revenues
Over (Under) Expenditures4,195,054
Other Financing Sources (Uses):
Transfers in2,066,466
Transfers out(6,191,400)
Total Other Financing Sources
(Uses)(4,124,934)
Net Change in Fund Balances70,120
Fund Balances, Beginning of Year34,214,027
Fund Balances, End of Year$ 34,284,147
2016-01-12 Agenda PacketPage 268
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TRANSPORTATION GRANTS
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Intergovernmental$ 6,159,431$ 6,159,431$ 6,483,721$ 324,290
Use of money and property - 34,802- 34,802
Other revenues - - 1,456 1,456
Total Revenues 6,159,431 6,159,431 6,519,979 360,548
Expenditures:
Capital outlay 2,580,000 7,633,859 3,097,249 4,536,610
Total Expenditures 2,580,000 7,633,859 3,097,249 4,536,610
Excess (Deficiency) of Revenues
Over (Under) Expenditures 3,579,431 (1,474,428) 3,422,730 4,897,158
Other Financing Sources (Uses):
Transfers out (4,259,428) (4,259,428) (4,259,428) -
Total Other Financing Sources
(Uses) (4,259,428) (4,259,428) (4,259,428) -
Net Change in Fund Balances (679,997) (5,733,856) (836,698) 4,897,158
Fund Balances, Beginning of Year 6,620,128 6,620,128 6,620,128 -
Fund Balances, End of Year$ 5,940,131$ 886,272$ 5,783,430$ 4,897,158
2016-01-12 Agenda PacketPage 269
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
PARKING METER
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Licenses and permits$ 35,000$ 35,000$ 40,598$ 5,598
Use of money and property 350,000 350,000 382,446 32,446
Fines and forfeitures 200,000 200,000 173,565 (26,435)
Other revenues - - 6 6
Total Revenues 585,000 585,000 596,615 11,615
Expenditures:
Current:
Public safety 398,555 406,250 367,348 38,902
Capital outlay 100,000 441,831 30,409 411,422
Total Expenditures 498,555 848,081 397,757 450,324
Excess (Deficiency) of Revenues
Over (Under) Expenditures 86,445 (263,081) 198,858 461,939
Net Change in Fund Balances 86,445 (263,081) 198,858 461,939
Fund Balances, Beginning of Year 965,423965,423 965,423 -
Fund Balances, End of Year$ 1,051,868$ 702,342$ 1,164,281$ 461,939
2016-01-12 Agenda PacketPage 270
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TRAFFIC SAFETY
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Use of money and property$ -$ -$ 234$ 234
Fines and forfeitures 437,640 437,640 441,515 3,875
Total Revenues 437,640 437,640 441,749 4,109
Expenditures:
Current:
Public safety 38,500 38,500 20,959 17,541
Total Expenditures 38,500 38,500 20,959 17,541
Excess (Deficiency) of Revenues
Over (Under) Expenditures 399,140 399,140 420,790 21,650
Other Financing Sources (Uses):
Transfers out (399,140) (399,140) (399,140) -
Total Other Financing Sources
(Uses) (399,140) (399,140) (399,140) -
Net Change in Fund Balances - 21,650- 21,650
Fund Balances, Beginning of Year 32,343 32,343 32,343 -
Fund Balances, End of Year$ 32,343$ 32,343$ 53,993$ 21,650
2016-01-12 Agenda PacketPage 271
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TRAFFIC SIGNAL
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Charges for services$ -$ 279,738-$ $ 279,738
Use of money and property - 12,978- 12,978
Other revenues - 126,426- 126,426
Total Revenues - 419,142- 419,142
Expenditures:
Current:
Public works 15,000 15,000 931 14,069
Capital outlay 800,000 1,592,052 159,895 1,432,157
Total Expenditures 815,000 1,607,052 160,826 1,446,226
Excess (Deficiency) of Revenues
Over (Under) Expenditures (815,000) (1,607,052) 258,316 1,865,368
Other Financing Sources (Uses):
Transfers in 25,738- 25,737 (1)
Total Other Financing Sources
(Uses) 25,738- 25,737 (1)
Net Change in Fund Balances (815,000) (1,581,314) 284,053 1,865,367
Fund Balances, Beginning of Year 1,854,396 1,854,396 1,854,396 -
Fund Balances, End of Year$ 1,039,396$ 273,082$ 2,138,449$ 1,865,367
2016-01-12 Agenda PacketPage 272
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
STORM DRAIN
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Licenses and permits$ 23,750$ 23,750$ (23,750)-$
Charges for services 555,500 555,500 624,522 69,022
Use of money and property - - (833) (833)
Fines and forfeitures 5,000 5,000 24,431 19,431
Total Revenues 584,250 584,250 648,120 63,870
Expenditures:
Current:
General government 250250 - 250
Public works 348,650348,650 324,797 23,853
Total Expenditures 348,900 348,900 324,797 24,103
Excess (Deficiency) of Revenues
Over (Under) Expenditures 235,350 235,350 323,323 87,973
Other Financing Sources (Uses):
Transfers out (487,378) (487,378) 487,378-
Total Other Financing Sources
(Uses) (487,378) (487,378) 487,378-
Net Change in Fund Balances (252,028) (252,028) 323,323 575,351
Fund Balances, Beginning of Year 212,229212,229 212,229 -
Fund Balances, End of Year$ (39,799)$ (39,799)$ 535,552$ 575,351
2016-01-12 Agenda PacketPage 273
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TOWN CENTER I
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Use of money and property$ -$ -$ 330$ 330
Total Revenues - - 330 330
Expenditures:
Capital outlay 10,433- - 10,433
Total Expenditures 10,433- - 10,433
Excess (Deficiency) of Revenues
Over (Under) Expenditures (10,433)- 330 10,763
Net Change in Fund Balances (10,433)- 330 10,763
Fund Balances, Beginning of Year 51,249 51,249 51,249 -
Fund Balances, End of Year$ 51,249$ 40,816$ 51,579$ 10,763
2016-01-12 Agenda PacketPage 274
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
OPEN SPACE DISTRICTS
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Charges for services$ 12,062,234$ 11,862,234$ 8,682,473$ (3,179,761)
Use of money and property - 91,223- 91,223
Total Revenues 12,062,234 11,862,234 8,773,696 (3,088,538)
Expenditures:
Current:
Public works 12,168,87111,662,234 10,540,183 1,628,688
Capital outlay 200,000 200,000 7,303 192,697
Total Expenditures 11,862,234 12,368,871 10,547,486 1,821,385
Excess (Deficiency) of Revenues
Over (Under) Expenditures 200,000 (506,637) (1,773,790) (1,267,153)
Net Change in Fund Balances 200,000 (506,637) (1,773,790) (1,267,153)
Fund Balances, Beginning of Year 15,366,121 15,366,121 15,366,121 -
Fund Balances, End of Year$ 15,566,121$ 14,859,484$ 13,592,331$ (1,267,153)
2016-01-12 Agenda PacketPage 275
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
HOUSING PROGRAMS
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Intergovernmental$ 220,000$ 451,500$ 114,043$ (337,457)
Use of money and property - - 329 329
Other revenues - 37,242- 37,242
Total Revenues 220,000 451,500 151,614 (299,886)
Expenditures:
Current:
General government 220,000 649,645 114,990 534,655
Total Expenditures 220,000 649,645 114,990 534,655
Excess (Deficiency) of Revenues
Over (Under) Expenditures (198,145)- 36,624 234,769
Net Change in Fund Balances (198,145)- 36,624 234,769
Fund Balances, Beginning of Year 604,674604,674 604,674 -
Fund Balances, End of Year$ 406,529604,674$ 641,298$ 234,769$
2016-01-12 Agenda PacketPage 276
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
HOUSING AUTHORITY
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Charges for services$ -$ -$ 8,458$ 8,458
Use of money and property - - 15,940 15,940
Other revenues 777,871 777,871 829,272 51,401
Total Revenues 777,871 777,871 853,670 75,799
Expenditures:
Current:
General government 600,726 610,668 584,533 26,135
Total Expenditures 600,726 610,668 584,533 26,135
Excess (Deficiency) of Revenues
Over (Under) Expenditures 177,145 167,203 269,137 101,934
Other Financing Sources (Uses):
Transfers out (177,145) (177,145) (177,145) -
Total Other Financing Sources
(Uses) (177,145) (177,145) (177,145) -
Net Change in Fund Balances - (9,942) 91,992 101,934
Fund Balances, Beginning of Year 994,187 994,187 994,187 -
Fund Balances, End of Year$ 994,187$ 984,245$ 1,086,179$ 101,934
2016-01-12 Agenda PacketPage 277
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TRANSPORTATION SALES TAX
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Taxes$ 5,522,000$ 5,672,000$ 11,489,633$ 5,817,633
Intergovernmental 90,000 90,000 358,787 268,787
Use of money and property - - 12,120 12,120
Other revenues - 288,900 384,446 95,546
Total Revenues 5,612,000 6,050,900 12,244,986 6,194,086
Expenditures:
Current:
Public works 90,000 90,000 56,742 33,258
Capital outlay 7,445,000 20,063,689 8,542,154 11,521,535
Total Expenditures 7,535,000 20,153,689 8,598,896 11,554,793
Excess (Deficiency) of Revenues
Over (Under) Expenditures (1,923,000) (14,102,789) 3,646,090 17,748,879
Other Financing Sources (Uses):
Transfers in - 6,454 4,077 (2,377)
Total Other Financing Sources
(Uses) - 6,454 4,077 (2,377)
Net Change in Fund Balances (1,923,000) (14,096,335) 3,650,167 17,746,502
Fund Balances, Beginning of Year (459,373) (459,373) (459,373) -
Fund Balances, End of Year$ (2,382,373)$ (14,555,708)$ 3,190,794$ 17,746,502
2016-01-12 Agenda PacketPage 278
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
MOBILE PARK FEE
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Use of money and property$ -$ -$ 904$ 904
Other revenues 120,000 120,000 84,180 (35,820)
Total Revenues 120,000 120,000 85,084 (34,916)
Expenditures:
Current:
General government 120,000 120,000 52,294 67,706
Total Expenditures 120,000 120,000 52,294 67,706
Excess (Deficiency) of Revenues
Over (Under) Expenditures - 32,790- 32,790
Net Change in Fund Balances - 32,790- 32,790
Fund Balances, Beginning of Year 81,104 81,104 81,104 -
Fund Balances, End of Year$ 81,104$ 81,104$ 113,894$ 32,790
2016-01-12 Agenda PacketPage 279
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
PUBLIC EDUCATION AND GOVT FEE
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Use of money and property$ -$ -$ 4,141$ 4,141
Other revenues 600,000 600,000 679,354 79,354
Total Revenues 600,000 600,000 683,495 83,495
Expenditures:
Current:
General government 600,000 694,447 310,135 384,312
Total Expenditures 600,000 694,447 310,135 384,312
Excess (Deficiency) of Revenues
Over (Under) Expenditures (94,447)- 373,360 467,807
Net Change in Fund Balances (94,447)- 373,360 467,807
Fund Balances, Beginning of Year 579,048579,048 579,048 -
Fund Balances, End of Year$ 484,601579,048$ 952,408$ 467,807$
2016-01-12 Agenda PacketPage 280
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
UTILITY TAX SETTLEMENT
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Use of money and property$ -$ -$ 20,781$ 20,781
Other revenues--14,37414,374
Total Revenues--35,15535,155
Expenditures:
Current:
General government1,888,0001,885,505378,9031,506,602
Capital outlay1,730,2191,730,2191,422,433307,786
Total Expenditures3,618,2193,615,7241,801,3361,814,388
Excess (Deficiency) of Revenues
Over (Under) Expenditures(3,618,219)(3,615,724)(1,766,181)1,849,543
Other Financing Sources (Uses):
Transfers out(610,000)(610,000)(610,000)-
Total Other Financing Sources
(Uses)(610,000)(610,000)(610,000)-
Net Change in Fund Balances(4,228,219)(4,225,724)(2,376,181)1,849,543
Fund Balances, Beginning of Year4,246,5864,246,5864,246,586-
Fund Balances, End of Year$ 18,367$ 20,862$ 1,870,405$ 1,849,543
2016-01-12 Agenda PacketPage 281
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
PARK ACQUISITION DEVELOPMENT
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Use of money and property$ -$ 264,332-$ $ 264,332
Developer participation 625,000 625,000 1,072,240 447,240
Total Revenues 625,000 625,000 1,336,572 711,572
Expenditures:
Current:
General government 100,000 100,000 100,000-
Capital outlay 740,952- 15,782 725,170
Total Expenditures 100,000 840,952 15,782 825,170
Excess (Deficiency) of Revenues
Over (Under) Expenditures 525,000 (215,952) 1,320,790 1,536,742
Net Change in Fund Balances (215,952)525,000 1,320,790 1,536,742
Fund Balances, Beginning of Year 39,126,78039,126,780 39,126,780 -
Fund Balances, End of Year$ 39,651,780$ 38,910,828$ 40,447,570$ 1,536,742
2016-01-12 Agenda PacketPage 282
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
RESIDENTIAL CONSTRUCTION TAX
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Taxes$ 374,557374,557$ 366,650$ (7,907)$
Use of money and property - - 1,013 1,013
Total Revenues 374,557 374,557 367,663 (6,894)
Excess (Deficiency) of Revenues
Over (Under) Expenditures 374,557 374,557 367,663 (6,894)
Other Financing Sources (Uses):
Transfers in 302,779 302,779 302,779 -
Transfers out (677,336) (677,336) (642,015) 35,321
Total Other Financing Sources
(Uses) (374,557) (374,557) (339,236) 35,321
Net Change in Fund Balances - 28,427- 28,427
Fund Balances, Beginning of Year 202,625202,625 202,625 -
Fund Balances, End of Year$ 202,625202,625$ 231,052$ 28,427$
2016-01-12 Agenda PacketPage 283
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
ASSESSMENT DISTRICT IMPROVEMENT
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Use of money and property$ -$ 14,741-$ $ 14,741
Other revenues 19,045 19,045 18,865 (180)
Total Revenues 19,045 19,045 33,606 14,561
Expenditures:
Capital outlay 563,102- 42,832 520,270
Total Expenditures 563,102- 42,832 520,270
Excess (Deficiency) of Revenues
Over (Under) Expenditures 19,045 (544,057) (9,226) 534,831
Other Financing Sources (Uses):
Transfers out (54,760) (54,760) (33,376) 21,384
Total Other Financing Sources
(Uses) (54,760) (54,760) (33,376) 21,384
Net Change in Fund Balances (35,715) (598,817) (42,602) 556,215
Fund Balances, Beginning of Year 2,509,3602,509,360 2,509,360 -
Fund Balances, End of Year$ 2,473,645$ 1,910,543$ 2,466,758$ 556,215
2016-01-12 Agenda PacketPage 284
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
DEVELOPMENT IMPACT FUNDS
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Use of money and property$ 119,290$ 119,290$ 311,715$ 192,425
Developer participation 3,712,477 3,712,477 6,412,352 2,699,875
Total Revenues 3,831,767 3,831,767 6,724,067 2,892,300
Expenditures:
Current:
General government 361,500 361,500 101,650 259,850
Public works 791,916 791,916 88,078 703,838
Capital outlay 278,341 6,165,829 2,024,851 4,140,978
Total Expenditures 1,431,757 7,319,245 2,214,579 5,104,666
Excess (Deficiency) of Revenues
Over (Under) Expenditures 2,400,010 (3,487,478) 4,509,488 7,996,966
Other Financing Sources (Uses):
Transfers in - 146,782 (146,782)-
Transfers out (6,910,316) (7,057,098) (5,633,760) 1,423,338
Total Other Financing Sources
(Uses) (6,910,316) (6,910,316) (5,633,760) 1,276,556
Net Change in Fund Balances (4,510,306) (10,397,794) (1,124,272) 9,273,522
Fund Balances, Beginning of Year 42,584,169 42,584,169 42,584,169 -
Fund Balances, End of Year$ 38,073,863$ 32,186,375$ 41,459,897$ 9,273,522
2016-01-12 Agenda PacketPage 285
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
OTHER TRANSPORATION PROGRAM FUND
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Intergovernmental$ 3,260,037$ 5,261,877$ 2,927,067$ (2,334,810)
Total Revenues3,260,0375,261,8772,927,067(2,334,810)
Expenditures:
Capital outlay3,260,0378,770,4122,897,2535,873,159
Total Expenditures3,260,0378,770,4122,897,2535,873,159
Excess (Deficiency) of Revenues
Over (Under) Expenditures-(3,508,535)29,8143,538,349
Other Financing Sources (Uses):
Transfers out-(32,192)(29,814)2,378
Total Other Financing Sources
(Uses)-(32,192)(29,814)2,378
Net Change in Fund Balances-(3,540,727)-3,540,727
Fund Balances, Beginning of Year4,0234,0234,023-
Fund Balances, End of Year$ 4,023$ (3,536,704)$ 4,023$ 3,540,727
2016-01-12 Agenda PacketPage 286
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
NOTES PAYABLE
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Use of money and property$ -$ (1,014)-$ $ (1,014)
Other revenues 129,001 129,001 98,304 (30,697)
Total Revenues 129,001 129,001 97,290 (31,711)
Expenditures:
Debt service:
Principal retirement 1,019,437 1,019,437 1,019,434 3
Interest and fiscal charges 547,203 547,203 546,664 539
Total Expenditures 1,566,640 1,566,640 1,566,098 542
Excess (Deficiency) of Revenues
Over (Under) Expenditures (1,437,639) (1,437,639) (1,468,808) (31,169)
Other Financing Sources (Uses):
Transfers in 1,437,639 1,437,639 1,437,095 (544)
Total Other Financing Sources
(Uses) 1,437,639 1,437,639 1,437,095 (544)
Net Change in Fund Balances - (31,713)- (31,713)
Fund Balances, Beginning of Year 4,192 4,192 4,192 -
Fund Balances, End of Year$ 4,192$ 4,192$ (27,521)$ (31,713)
2016-01-12 Agenda PacketPage 287
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
LEASE PAYABLE
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Use of money and property$ -$ -$ 1,698$ 1,698
Other revenues 54,261 54,261 55,380 1,119
Total Revenues 54,261 54,261 57,078 2,817
Expenditures:
Debt service:
Principal retirement 260,201 365,869 260,771 105,098
Interest and fiscal charges 91,976 113,763 91,386 22,377
Total Expenditures 352,177 479,632 352,157 127,475
Excess (Deficiency) of Revenues
Over (Under) Expenditures (297,916) (425,371) (295,079) 130,292
Other Financing Sources (Uses):
Transfers in 297,916297,916 296,778 (1,138)
Transfers out (108,482)- (40,482) 68,000
Total Other Financing Sources
(Uses) 297,916 189,434 256,296 66,862
Net Change in Fund Balances (235,937)- (38,783) 197,154
Fund Balances, Beginning of Year 270,851270,851 270,851 -
Fund Balances, End of Year$ 34,914270,851$ 232,068$ 197,154$
2016-01-12 Agenda PacketPage 288
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
CITY DEBT SERVICE
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Expenditures:
Debt service:
Interest and fiscal charges$ 750,000750,000$ 336,255$ $ 413,745
Total Expenditures 750,000 750,000 336,255 413,745
Excess (Deficiency) of Revenues
Over (Under) Expenditures (750,000) (750,000) (336,255) 413,745
Other Financing Sources (Uses):
Transfers in 1,878,2021,878,202 - (1,878,202)
Total Other Financing Sources
(Uses) 1,878,202 1,878,202 (1,878,202)-
Net Change in Fund Balances 1,128,202 1,128,202 (336,255) (1,464,457)
Fund Balances, Beginning of Year (36,852,341) (36,852,341) (36,852,341) -
Fund Balances, End of Year$ (35,724,139)$ (35,724,139)$ (37,188,596)$ (1,464,457)
2016-01-12 Agenda PacketPage 289
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
PUBLIC FINANCING AUTHORITY
YEAR ENDED JUNE 30, 2015
Variance with
Final Budget
Budget AmountsActualPositive
OriginalFinalAmounts(Negative)
Revenues:
Use of money and property$ -$ 188,921-$ $ 188,921
Total Revenues - 188,921- 188,921
Expenditures:
Current:
General government 18,500 21,700 17,283 4,417
Debt service:
Principal retirement 4,060,000 4,060,000 4,060,000 -
Interest and fiscal charges 5,704,365 5,704,365 5,703,839 526
Total Expenditures 9,782,865 9,786,065 9,781,122 4,943
Excess (Deficiency) of Revenues
Over (Under) Expenditures (9,782,865) (9,786,065) (9,592,201) 193,864
Other Financing Sources (Uses):
Transfers in 9,764,400 9,764,400 9,547,649 (216,751)
Total Other Financing Sources
(Uses) 9,764,400 9,764,400 9,547,649 (216,751)
Net Change in Fund Balances (18,465) (21,665) (44,552) (22,887)
Fund Balances, Beginning of Year, previously reported 10,125,086 10,125,086 10,125,086 -
Restatements - (728,426)- -
Fund Balances, Beginning of Year, as restated 9,396,660 9,396,660 9,396,660 -
Fund Balances, End of Year$ 9,378,195$ 9,374,995$ 9,352,108$ (22,887)
2016-01-12 Agenda PacketPage 290
2016-01-12 Agenda PacketPage 291
NON-MAJOR
PROPRIETARY FUNDS
Bayfront Trolley Station Î This fund is used to account for the maintenance and development of
the Bayfront Trolley Station.
Transit Fund Î This fund is used to account for maintenance and development of the transit
related projects.
Sewer Development Impact Fees Î This fund is a depository for sewer development impact fees
(DIFs).
2016-01-12 Agenda PacketPage 292
CITY OF CHULA VISTA
COMBINING STATEMENT OF NET POSITION
NON-MAJOR PROPRIETARY FUNDS
JUNE 30, 2015
Business-Type Activities - Enterprise Funds
Sewer
Bayfront Development
Trolley Station Transit Fund Impact Fees Totals
Assets:
Current:
Cash and investments$ 81,613$ 385,328$ 5,147,045$ 5,613,986
Receivables:
Accounts - 45,238 - 45,238
Grants 32,755- - 32,755
Total Current Assets 81,613 463,321 5,147,045 5,691,979
Noncurrent:
Capital assets - net of accumulated depreciation - 1,982,754- 1,982,754
Total Noncurrent Assets - 1,982,754- 1,982,754
Total Assets 81,613 463,321 7,129,799 7,674,733
Deferred Outflows of Resources:
Deferred pension contributions 33,286- - 33,286
Total Deferred Outflows of Resources - 33,286 - 33,286
Liabilities:
Current:
Accounts payable 32,862- 5,615 38,477
Accrued liabilities - 24,946 - 24,946
Unearned revenues - 268,279 - 268,279
Total Current Liabilities - 326,087 5,615 331,702
Noncurrent:
Accrued compensated absences - 16,100 - 16,100
Net pension liability - 465,157 - 465,157
Total Noncurrent Liabilities - 481,257 - 481,257
Total Liabilities - 807,344 5,615 812,959
Deferred Inflows of Resources:
Deferred items related to pensions 75,536- - 75,536
Total Deferred Inflows of Resources - 75,536 - 75,536
Net Position:
Investment in capital assets -- 1,982,754 1,982,754
Restricted -- 5,141,430 5,141,430
Unrestricted (386,273)81,613 - (304,660)
Total Net Position$ 81,613$ (386,273)$ 7,124,184$ 6,819,524
2016-01-12 Agenda PacketPage 293
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
NON-MAJOR PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2015
Business-Type Activities - Enterprise Funds
Sewer
Bayfront Development
Trolley Station Transit Fund Impact Fees Totals
Operating Revenues:
Sales and service charges$ -$ 1,503,262$ 166,333$ 1,669,595
Other - 362,483 - 362,483
Total Operating Revenues - 1,865,745 166,333 2,032,078
Operating Expenses:
Administration and general 4,076,92359,863 60,197 4,196,983
Depreciation expense - 94,741 60,000 154,741
Total Operating Expenses 59,863 4,171,664 120,197 4,351,724
Operating Income (Loss) (59,863) (2,305,919) 46,136 (2,319,646)
Nonoperating Revenues (Expenses):
Intergovernmental 2,472,12159,678 - 2,531,799
Interest revenue 1,119117 12,523 13,759
Gain (loss) on disposal of capital assets - (635,444) - (635,444)
Total Nonoperating
Revenues (Expenses) 59,795 1,837,796 12,523 1,910,114
Income (Loss) Before Transfers (68) (468,123) 58,659 (409,532)
Transfers out - (34,750) - (34,750)
Changes in Net Position(68) (502,873) 58,659 (444,282)
Net Position:
Beginning of Year, as originally reported 81,681 622,139 7,065,525 7,769,345
Restatements - (505,539) - (505,539)
Beginning of Fiscal Year, as restated 116,60081,681 7,065,525 7,263,806
End of Fiscal Year$ 81,613$ (386,273)$ 7,124,184$ 6,819,524
2016-01-12 Agenda PacketPage 294
CITY OF CHULA VISTA
COMBINING STATEMENT OF CASH FLOWS
NON-MAJOR PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2015
Business-Type Activities - Enterprise Funds
Sewer
Bayfront Development
Trolley Station Transit Fund Impact Fees Totals
Cash Flows from Operating Activities:
Cash received from customers and users$ -$ 1,951,786$ 166,333$ 2,118,119
Cash paid to suppliers for goods and services(3,418)49,5011,89247,975
Cash paid to employees for services(59,863)(4,077,721)(60,197)(4,197,781)
Net Cash Provided (Used) by Operating Activities(63,281)(2,076,434)108,028(2,031,687)
Cash Flows from Non-Capital
Financing Activities:
Cash transfers out-(34,750)(4,228,226)(4,262,976)
Repayment received from other funds59,6782,472,121-2,531,799
Grant subsidies40,841105,736-146,577
Net Cash Provided (Used) by
Non-Capital Financing Activities100,5192,543,107(4,228,226)(1,584,600)
Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets-(228,360)(641)(229,001)
Net Cash Provided (Used) by
Capital and Related Financing Activities-(228,360)(641)(229,001)
Cash Flows from Investing Activities:
Interest received1172,00423,77325,894
Net Cash Provided (Used) by
Investing Activities1172,00423,77325,894
Net Increase (Decrease) in Cash
and Cash Equivalents37,355240,317(4,097,066)(3,819,394)
Cash and Cash Equivalents at Beginning of Year44,258145,0119,244,1119,433,380
Cash and Cash Equivalents at End of Year$ 81,613$ 385,328$ 5,147,045$ 5,613,986
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)$ (59,863)$ (2,305,919)$ 46,136$ (2,319,646)
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
Depreciation-94,74160,000154,741
Contributions made after the measurement date to net pension liability-(33,286)-(33,286)
Pension expense relating to GASB 68-35,154-35,154
(Increase) decrease in accounts receivable-(45,238)-(45,238)
Increase (decrease) in accounts payable(3,418)32,3021,89230,776
Increase (decrease) in accrued liabilities-17,199-17,199
Increase (decrease) in unearned revenue-131,279-131,279
Increase (decrease) in compensated absences-(2,666)-(2,666)
Total Adjustments(3,418)229,48561,892287,959
Net Cash Provided (Used) by
Operating Activities$ (63,281)$ (2,076,434)$ 108,028$ (2,031,687)
Non-Cash Investing, Capital, and Financing Activities:
Gain/(Loss) on disposition of capital assets$ -$ (635,444)$ -$ (635,444)
2016-01-12 Agenda PacketPage 295
INTERNAL SERVICE FUNDS
Internal Service Funds are used to finance and account for special activities and services performed by a
designated City department for other departments on a cost reimbursement basis.
Fleet Management - This fund was established to account for vehicle and equipment services provided to
City departments. Revenue accruing to this fund comes from charges to City departments benefiting from
services provided.
Technology Replacement - This fund was established to account for computer and other technology
services provided to city departments. Revenue accruing to this fund comes from charges to city
departments benefiting from services provided.
Workers Compensation Fund - This fund is a depository for contributions made from all funds, which
have personnel allocated to them, to pay for annual costs related to workersÓ compensation liabilities
including the provision of an appropriate reserve to pay uninsured claims costs. The City is self-insured
for amounts up to $1.0 million per occurrence. The amount of the reserve and the required annual
transfer is determined by the Director of Finance, based on experience and consultation with the Risk
Manager. In fiscal year 2010-11 the Workers Compensation Fund was moved from Fund 231 to Fund
398, this change is necessary to change the fund type from General Fund to internal service.
2016-01-12 Agenda PacketPage 296
CITY OF CHULA VISTA
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
JUNE 30, 2015
Governmental Activities - Internal Service Funds
Fleet Technology Workers
Management Replacement Compensation Totals
Assets:
Current:
Cash and investments$ 1,226,068$ 145,815$ 1,397,464$ 2,769,347
Receivables:
Grants -19,112 - 19,112
Total Current Assets 1,245,180 145,815 1,397,464 2,788,459
Noncurrent:
Capital assets - net of accumulated depreciation1,080,606 - - 1,080,606
Total Noncurrent Assets 1,080,606 - - 1,080,606
Total Assets 2,325,786 145,815 1,397,464 3,869,065
Deferred Outflows of Resources:
Deferred pension contributions -185,979 - 185,979
Total Deferred Outflows of Resources 185,979 - - 185,979
Liabilities:
Current:
Accounts payable 225,052 3,691 - 228,743
Accrued liabilities 53,961 - - 53,961
Total Current Liabilities 279,013 3,691 - 282,704
Noncurrent:
Accrued compensated absences 81,313 - - 81,313
Net pension liability2,277,774 - - 2,277,774
Total Noncurrent Liabilities2,359,087 - - 2,359,087
Total Liabilities 2,638,100 3,691 - 2,641,791
Deferred Inflows of Resources:
Deferred items related to pensions -369,880 - 369,880
Total Deferred Inflows of Resources 369,880 - - 369,880
Net Position:
Investment in capital assets 1,080,606 - - 1,080,606
Unrestricted 142,124(1,576,821) 1,397,464 (37,233)
Total Net Position$ (496,215)$ 142,124$ 1,397,464$ 1,043,373
2016-01-12 Agenda PacketPage 297
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2015
Governmental Activities - Internal Service Funds
Fleet Technology Workers
Management Replacement Compensation Totals
Operating Revenues:
Interdepartmental charges$ 3,687,244$ 2,631,734-$ $ 6,318,978
Other -90,617 - 90,617
Total Operating Revenues 3,777,861 2,631,734- 6,409,595
Operating Expenses:
Administration and general 3,520,626 460,526 3,397,750 7,378,902
Depreciation expense -258,844 - 258,844
Total Operating Expenses 3,779,470 460,526 3,397,750 7,637,746
Operating Income (Loss) (1,609) (460,526) (766,016) (1,228,151)
Nonoperating Revenues (Expenses):
Interest revenue -6,106 - 6,106
Gain (loss) on disposal of capital assets 27,882 - - 27,882
Total Nonoperating
Revenues (Expenses) 33,988 - - 33,988
Income (Loss) Before Transfers 32,379 (460,526) (766,016) (1,194,163)
Transfers in -87,572 950,000 1,037,572
Changes in Net Position 119,951 (460,526) 183,984 (156,591)
Net Position:
Beginning of Year, as originally reported 1,859,345 602,650 1,213,480 3,675,475
Restatements (2,475,511) - - (2,475,511)
Beginning of Fiscal Year, as restated 602,650(616,166) 1,213,480 1,199,964
End of Fiscal Year$ (496,215)$ 142,124$ 1,397,464$ 1,043,373
2016-01-12 Agenda PacketPage 298
CITY OF CHULA VISTA
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2015
Governmental Activities - Internal Service Funds
Fleet Technology Workers
Management Replacement Compensation Totals
Cash Flows from Operating Activities:
Cash received from/(paid to) interfund service provided$ 3,781,526$ 2,640,289-$ $ 6,421,815
Cash paid to suppliers for goods and services (66,832) 3,691 - (63,141)
Cash paid to employees for services (460,526)(3,529,756) (3,397,750) (7,388,032)
Net Cash Provided (Used) by Operating Activities 184,938 (456,835) (757,461) (1,029,358)
Cash Flows from Non-Capital
Financing Activities:
Cash transfers in 87,572 - 950,000 1,037,572
Grant subsidies (19,112) - - (19,112)
Net Cash Provided (Used) by
Non-Capital Financing Activities 68,460 - 950,000 1,018,460
Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets (283,813) - - (283,813)
Proceeds from sales of capital assets 33,468 - - 33,468
Net Cash Provided (Used) by
Capital and Related Financing Activities (250,345) - (250,345)-
Cash Flows from Investing Activities:
Interest received -6,106 - 6,106
Net Cash Provided (Used) by
Investing Activities 6,106 - - 6,106
Net Increase (Decrease) in Cash
and Cash Equivalents 9,159 (456,835) 192,539 (255,137)
Cash and Cash Equivalents at Beginning of Year 1,216,909 602,650 1,204,925 3,024,484
Cash and Cash Equivalents at End of Year$ 1,226,068$ 145,815$ 1,397,464$ 2,769,347
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)$ (1,609)$ (460,526)$ (766,016)$ (1,228,151)
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
Depreciation 258,844 - - 258,844
Contributions made after the measurement date to net pension liability(185,979) - - (185,979)
Pension expense relating to GASB 68172,143 - - 172,143
(Increase) decrease in accounts receivable3,665 - 8,555 12,220
Increase (decrease) in accounts payable(80,111) 3,691 - (76,420)
Increase (decrease) in accrued liabilities13,279 - - 13,279
Increase (decrease) in compensated absences4,706 - - 4,706
Total Adjustments 186,547 3,691 8,555 198,793
Net Cash Provided (Used) by
Operating Activities$ 184,938$ (456,835)$ (757,461)$ (1,029,358)
Non-Cash Investing, Capital, and Financing Activities:
Donated Capital Assets$ 2,277,774$ -$ 2,277,774-$
2016-01-12 Agenda PacketPage 299
FIDUCIARY FUNDS
AGENCY FUNDS
Agency Funds are used to account for assets held by the City in a trustee capacity for individuals, private
organizations, other governments, and/or other funds.
Flexible Spending Account Î This fund accounts for employee health, medical, and dependent care
benefits.
Special Assessment District - This fund accounts for all money collected to pay for debt services of the
various assessment districts for which the City acts as paying agent, but has no legal commitment or
obligation.
Miscellaneous Deposits Î This fund accounts for all money collected to pay for certain deposits.
2016-01-12 Agenda PacketPage 300
CITY OF CHULA VISTA
COMBINING STATEMENT OF NET POSITION
ALL AGENCY FUNDS
JUNE 30, 2015
Flexible Special
Spending Assessment Miscellaneous
AccountDistrictDepositsTotals
Assets:
Pooled cash and investments$ 76,768$ 8,498,722$ -$ 8,575,490
Restricted assets:
Cash and investments with fiscal agents 68,045,081- - 68,045,081
Total Assets$ 76,768$ 76,543,803$ -$ 76,620,571
Liabilities:
Unearned revenues$ -14,162$ $ -$ 14,162
Due to bond holders 76,543,80362,606 - 76,606,409
Deferred compensation liability -- - -
Total Liabilities$ 76,768 $ 76,543,803 $ - $ 76,620,571
2016-01-12 Agenda PacketPage 301
CITY OF CHULA VISTA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2015
BalanceBalance
7/1/2014AdditionsDeductions6/30/2015
Flexible Spending Account
Assets:
Pooled cash and investments$ 54,156$ 990,262$ 967,650$ 76,768
Total Assets$ 990,26254,156$ 967,650$ 76,768$
Liabilities:
Unearned revenues$ 14,162-$ -$ 14,162$
Due to other governments 54,156 - 54,156 -
Due to external parties/other agencies - 525,152 462,546 62,606
Total Liabilities$ 539,31454,156$ 516,702$ $ 76,768
Special Assessment District
Assets:
Pooled cash and investments$ 17,847,339$ 44,736,318$ 54,084,935$ 8,498,722
Restricted assets:
Cash and investments with fiscal agents 55,572,663 81,778,450 69,306,032 68,045,081
Total Assets$ 73,420,002$ 126,514,768$ 123,390,967$ 76,543,803
Liabilities:
Accounts payable$ 12,0201,881$ 13,901$ -$
Due to bondholders 73,418,121 29,262,279 26,136,597 76,543,803
Total Liabilities$ 73,420,002$ 29,274,299$ 26,150,498$ 76,543,803
Miscellaneous Deposits
Assets:
Pooled cash and investments$ 215,225$ 22,267,751$ 22,482,976$ -
Total Assets$ 22,267,751215,225$ 22,482,976$ $ -
Liabilities:
Accounts payable$ 4,961,986-$ 4,961,986$ -$
Deposits payable 13,868,454215,222 14,083,676 -
Total Liabilities$ 18,830,440215,222$ 19,045,662$ $ -
Totals - All Agency Funds
Assets:
Pooled cash and investments$ 18,116,720$ 67,994,331$ 77,535,561$ 8,575,490
Restricted assets:
Cash and investments with fiscal agents 55,572,663 81,778,450 69,306,032 68,045,081
Total Assets$ 73,689,383$ 149,772,781$ 146,841,593$ 76,620,571
Liabilities:
Accounts payable$ 4,974,0061,881$ 4,975,887$ -$
Unearned revenues 14,162- - 14,162
Deposits payable 13,868,454215,222 14,083,676 -
Due to other governments 54,156 - 54,156 -
Due to bondholders 73,418,121 29,787,431 26,599,143 76,606,409
Deferred compensation liability -- - -
Total Liabilities$ 73,689,380$ 48,644,053$ 45,712,862$ 76,620,571
2016-01-12 Agenda PacketPage 302
2016-01-12 Agenda PacketPage 303
CITY OF CHULA VISTA
Statistical Section
June 30, 2015
This part of the City of Chula Vista's comprehensive annual financial report presents detailed
information as a context for understanding what the information in the financial statements, note
disclosures, and required supplementary information says about the city's overall financial health.
Table of Contents
Page No.
Financial Trends
These schedules contain information to help the reader understand how
the city's financial performance and well-being have changed over
time.
Revenue Capacity
These schedules contain information to help the reader assess the factors
affecting the city's ability to generate its property and sales taxes.
Debt Capacity
These schedules present information to help the reader assess the
affordability of the city's current levels of outstanding debt and the city's
ability to issue additional debt in the future.
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the
reader understand the environment within which the city's financial
activities take place and to help make comparisons over time and with
other governments.
Operating Information
These schedules contain information about the city's operations and
resources to help the reader understand how the city's financial
information relates to the services the city provides and the activities
it performs.
2016-01-12 Agenda PacketPage 304
2016-01-12 Agenda PacketPage 305
643,174,160193,25647,168,63622,929,58521,888,309107,106,257129,464,688(245,257,588)527,381,260433150,004,170148,237,562152,384,420146,550,585140,248,319134,661,254136,513,268134,368,6345,141,43071,94
5,411211,455,475,284777,542,794193,25647,168,63622,929,58521,888,309107,106,257134,606,118(173,312,177)738,836,735
2015
$ $
649,314,01622,522,443778,942,71697,393,640233,906,908119,916,083
1,012,849,624
271771,882,289772,176,077786,762,262780,959,970795,431,046761,137,735785,827
2014
$
$
-
626,476,481111,886,462760,251,25293,401,745228,062,999205,288,207988,314,251
2013
$$
-
655,182,72789,620,724767,733,03686,521,327226,769,646176,142,051994,502,682
2012
$$
-
634,409,38572,730,796754,308,81780,214,208226,764,793152,945,004981,073,610
2011
$$
-
634,377,84273,916,496757,487,59474,385,651226,770,071148,302,147984,257,665
2010
75,916,97269,516,91555,166,66043,901,85449,75,916,97269,516,91555,166,66043,901,85449,
(accrual basis of accounting)
Net Position by Component
CITY OF CHULA VISTA
$$
Last Ten Fiscal Years
-
623,938,51589,235,419757,075,78864,860,578213,098,140154,095,997970,173,928
2009
$$
-
621,878,11991,683,171768,727,95055,294,988205,299,158146,978,159974,027,108
2008
$$
-
$715,090,838126,026,156910,633,909335,8245,994,257126,361,980916,628,166
6,540,5145,658,
Net investment in capital assets668,770,555720,749,
terprise fund in fiscal year 2008.
2007
$$
-
95,782,921833,929,9347,040,81396,283,220840,970,747
Net investment in capital assets662,230,041500,299
2006
$
ities net position
Total business-type activities net position
Total primary government net position
Sewer funds were converted to an en
Net investment in capital assets
Governmental activities:
Total governmental activ
Business-type activities:
Primary government:
UnrestrictedUnrestrictedUnrestricted
RestrictedRestrictedRestricted
2016-01-12 Agenda PacketPage 306
36,486,64581,002,999207,30812,83762,454,1306,441,9073,906,984-6,601,927197,114,7374,807,98559,86331,615,457120,1975,996,109-42,599,611239,714,3487,623,67612,100,712297,86631,703,8484,511,2781,302,869
25,102,16512,954,19195,596,605
2015
$
`
---
25,386,867102,122,564103,117,60886,410,08272,509,77969,524,90371,857,15876,458,06169,297,40263,312,1558,085,1609,353,2809,650,3999,805,8937,849,9076,995,4897,310,3125,865,1926,118,35110,412,97310,320
,8178,532,6217,617,2864,826,6024,509,9994,185,6244,224,5684,092,2637,287,461181,093,90086,595103,69198,40698,80094,80291,78891,94292,84361,82330,323,01523,528,21729,240,61630,245,58430,524,85130,773,
71226,046,175203,500200,660126,019123,629129,351122,927129,279----4,730,5995,717,3126,113,13339,225,624220,319,524General government33,955,79045,255,71638,563,08535,959,18132,419,50529,785,0795,955,8
495,795,8388,767,06911,598,5877,311,4078,148,8177,954,0608,833,8137,989,8938,658,5798,893,63110,198,05852,749,41545,520,97823,112,26525,793,23428,761,17033,378,07032,767,26135,758,78630,495,98026,935
,98119,106,01711,881,1472,776,0322,559,6683,599,6533,051,8427,631,6965,292,4332,693,087818,285561,948326,116505,044967,908840,2581,666,7651,078,59219,464,38916,646,71334,498,63918,957,46717,984,12031
,976,81821,780,86830,935,86329,456,5571,921,55487,210,243
Public safety72,887,22077,136,78278,633,46776,097,54674,008,76775,664,24675,931,08677,821,52074,896,8037,447,3937,330,5608,301,0818,147,4247,571,8987,075,9987,050,6736,997,4886,875,214
2014
$
--
33,652,891-63,02114,5606,698,509197,574,64243,704,282241,278,9242,936,13393,618,712
2013
$
--
22,508,9778,904,275195,361,35642,527,416237,888,7724,283,85577,338,512
2012
$
--
46,457,11211,538,707217,022,71137,536,999254,559,7104,781,625112,479,046
2011
$
---
51,136,41211,217,753218,564,34437,033,335255,597,67923,711,994114,775,314
2010
(accrual basis of accounting)
$
CITY OF CHULA VISTA
Changes in Net Position
---
Last Ten Fiscal Years
49,216,22013,064,138228,310,86231,975,101260,285,96316,754,583108,520,673
2009
$
--
51,609,40313,656,534248,492,50662,92738,988,929287,481,43550,632,109167,398,010
2008
$
------
---
45,249,65012,032,833257,210,9707,434,251264,645,22185,608,765220,267,881
2007
$
--
-
53,566,42512,263,80857,074,381204,471,630
Total governmental activities expenses259,338,150Total business-type activities expenses7,533,988Total primary government expenses266,872,138
2006
$
Operating grants and contributions
Capital grants and contributions
Total governmental activities
Community development
Development Services Fund
Interest on long-term debtInterest on long-term debt
Community development
Bayfront Trolley Station
Governmental activities:Governmental activities:
Business-type activities:
Parks and recreation
program revenues
Charges for services:
Community Services
General government
Parks and recreation
Program revenues:
Public works
Public safety
Public works
Sewer funds
Sewer DIFs
Library
Expenses:
TransitTransit
Library
2016-01-12 Agenda PacketPage 307
1,503,26236,054,603166,3336,118,5665,474,658-49,317,422144,914,027(101,518,132)6,717,811(94,800,321)47,485,29230,394,29123,225,4984,219,30414,43727,8823,848,746109,215,450-109,215,450641,9782,789,595
(3,848,746)(417,173)108,798,277 (3,178,777)13,424,219(4,130,803)18,880,9447,697,3186,300,63813,997,956
2015
$
`
103,789,030)(104,543,665)(118,022,844)(103,955,930)(93,883,657)(86,839,445)
(3,551,004)(1,200,302)
---
Transit2,526,4872,433,0081,660,8213,679,7613,335,3342,534,3852,671,5382,841,6192,672,231-4,174,6576,654,2616,338,495-5,378,5183,390,2283,357,5663,431,9883,524,4263,095,6263,800,35846,269,836133,480,0
797,044,212Property taxes32,597,67238,882,12243,388,02343,319,15641,798,57739,437,02549,721,60445,146,02245,266,17230,915,51532,817,35129,062,35526,263,31723,674,60126,702,44327,275,75328,627,78529,1
71,17441,578,82421,400,96121,922,35721,643,36621,927,67717,485,38716,431,52918,966,24032,145,20910,195,71013,386,8728,663,01412,676,9225,744,6169,108,6623,615,266866,8611,944,9884,256,3857,137,1408,3
43,946355,1757,581,7945,193,6531,530,5682,356,802686,0543,551,004764,601112,764,60178,605167,7346,740,1552,090,3111,785,6601,288,4781,273,689261,3541,505,0524,088,0833,809,571670,1703,215,2649,249,89
31,013,7332,337,347349,909845,650111,564,2995,843,91024,724,854
-29,138,44931,046,18036,284,08132,257,25632,571,13535,011,26833,190,660-539,136232,430166,303443,599174,667645,015268,092
2014
Total general revenues and transfers119,666,694113,647,064116,974,231108,138,027104,200,836101,364,888102,769,91099,825,127112,
$
(99,412,423)
(3,861,417)(3,250,154)(2,837,450)
---
48,247,789141,866,5014,543,5073,861,41799,825,12796,574,9731,293,353
2013
$
(117,433,837)(584,154)
(4,195,190)
--
43,116,423120,454,935589,0074,195,19028,677,153131,447,063130,862,9094,85313,429,072
2012
$
(103,413,436)(5,278)
(3,437,718)(1,135,507)(3,184,055)
---
38,667,228151,146,2741,130,2293,437,718101,364,888100,229,381
2011
$
(97,679,081)
(3,473,571)
----
43,143,284157,918,5986,109,9493,473,571104,200,8367,561,982111,762,81813,671,93114,083,737
64,800,17476,703,97535,879,735(11,652,162)411,806
2010
(54,866,520)(36,943,089)(81,094,496)(119,790,189)(
(accrual basis of accounting)
$
CITY OF CHULA VISTA
(113,416,691)
(3,880,091)(3,853,180)
Changes in Net Position
----
Last Ten Fiscal Years
38,348,599146,869,2726,373,4983,880,091108,138,0271,425,484109,563,5117,798,982
2009
$
(83,366,501)(456,216)
(2,272,005)(5,594,536)
----
36,716,924204,114,9345,594,536116,974,2311,815,789118,790,02035,423,519
2008
$
(41,944,332)(22,618)
(5,001,243)(1,046,556)
----
2,433,008222,700,88922,618113,647,0643,954,687117,601,75175,657,419
Sewer funds were converted to an enterprise fund in fiscal year 2008.
2007
$
(963,401)
(5,007,501)(59,874,021)(122,588)
-------
2,526,487206,998,117122,588123,710,79463,836,773
119,666,6944,044,100
2006
General revenues and other changes in net position:
$
Operating grants and contributions
Capital grants and contributions
Total governmental activities
Total business-type activitiesTotal business-type activities
Development Services Fund
Total net revenues (expenses)
Total primary governmentTotal primary government
Total primary government
Governmental activities:
Business-type activities:Business-type activities:
Other general revenues
Governmental activitiesGovernmental activities
Net revenues (expenses):
Business-type activities
Business-type activities
program revenues program revenues
Charges for services:
Changes in net position
Investment incomeInvestment income
Extraordinary gain
Sewer funds
MiscellaneousMiscellaneous
Sewer DIFs
Other taxes
Sales tax
TransfersTransfers
Taxes:
2016-01-12 Agenda PacketPage 308
7,419,002 - 7,178,8384,375,2072,298,0886,215,6017,602,021 5,298,5362,895,5456,648,9224,807,2444,688,124 11,876,99211,969,28010,790,13514,511,25216,412,878-36,122,025- 109,944,73683,439,55891,152,34
1107,106,257129,464,688 17,370,61312,842,47710,617,69110,677,5649,584,176- 37,277,498)(40,451,233)(37,216,117)- - - 101,832,747
2015
$
$
-
-----
7,424,81232,958,909 21,669,84930,763,74629,774,47223,537,524100,870,112
2014
$$
-------
7,481,079 750,95127,969,17594,267,006
2013
(59,092,342)(37,420,734)(
$$
--------
8,799,02628,039,05889,625,047
2012
$$
(2,402,991)
------
11,258,150 127,88335,740,39987,489,865
2011
Fiscal Year
$$
42,861,708)(44,404,278)(43,496,817)(46,692,600)(56,280,718)
$- - - - - - - - - -
113,659,93792,093,27178,496,66470,791,39758,595,303
21,771,01022,249,34622,258,95120,732,41619,478,49613,703,30433,181,80064,859,11165,710,71826,305,43233,197,51761,852,40457,893,32164,843,68448,690,36442,565,83627,334,13191,501,120
2010
Fund Balances of Governmental Funds
(modified accrual basis of accounting)
$$
CITY OF CHULA VISTA
Last Ten Fiscal Years
$- - - - - - - - - -
12,417,10533,149,52199,862,150
2009
$
$- - - - - - - - - -
11,817,19134,076,142109,995,643
2008
$
Sewer funds were converted to an enterprise fund in fiscal year 2008.
$- - - - - - - - - -
13,252,91135,502,257178,243,395
2007
$
----------
18,114,94339,885,953Total all other governmental funds193,550,661
2006
(
$
All other governmental funds:
Unreserved, reported in:
Special revenue funds
Capital projects funds
Debt service funds
Total general fund
NonspendableNonspendable
UnassignedUnassigned
General fund:
Unreserved
CommittedCommitted
RestrictedRestricted
AssignedReservedAssignedReserved
2016-01-12 Agenda PacketPage 309
CITY OF CHULA VISTA
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Fiscal Year
2006200720082009201020112012201320142015
Revenues:
Taxes$ 86,509,678$ 93,100,434$ 103,543,735$ 91,770,846$ 87,263,934$ 88,878,664$ 96,868,086$ 82,450,711$ 106,825,885$ 112,594,714
Licenses and permits3,441,6132,870,4242,767,8502,041,7212,274,9642,887,1501,253,8061,436,8281,355,3421,322,254
Fines and forfeitures1,724,8622,226,8222,671,5453,317,6663,124,0212,348,5652,065,2461,639,7811,685,2682,280,880
Investment income7,946,87813,570,31510,890,13210,103,9866,299,5958,716,6245,077,9202,929,2374,698,3875,044,602
Developer fees50,551,52824,058,39717,318,1349,252,54711,700,99116,498,74413,966,81421,742,8569,515,9217,484,592
Intergovernmental41,847,93836,107,07343,962,83539,497,98341,965,59648,177,70721,861,01140,953,98128,647,41026,409,294
Charges for services43,823,88652,694,31215,679,75312,435,95511,877,76311,743,50520,907,33023,440,81320,748,23220,112,124
Other30,012,12523,567,61330,427,11929,404,22131,918,30828,163,31113,382,05014,521,81814,896,96015,932,194
Total revenues265,858,508248,195,390227,261,103197,824,925196,425,172207,414,270175,382,263189,116,025188,373,405191,180,654
Expenditures
Current:
General government49,628,48346,904,99049,596,88343,640,51445,966,93439,701,39623,833,01125,544,07929,341,88126,413,901
Public safety67,913,58473,245,97874,781,05572,872,52772,080,79070,693,77971,917,41473,177,91276,457,97980,235,099
Public works72,296,20375,720,58257,789,30346,042,78145,778,66548,056,22947,911,10548,416,47740,894,93441,459,698
Parks and recreation6,210,0407,503,2596,869,0896,969,9245,255,8124,030,7674,215,6433,471,5483,590,4413,746,349
Library9,734,4449,660,8098,224,8977,199,1014,563,8493,870,6463,672,6613,241,6603,810,0043,625,949
Capital outlay72,988,85336,472,18229,525,18619,305,56427,628,14834,215,02116,182,88821,144,13315,347,33822,216,530
Debt service:
-
Principal retirement6,054,61830,892,8027,884,4937,686,5257,301,3627,911,9958,423,1565,113,99254,040,8555,340,205
Interest and fiscal charges12,260,24412,289,90812,224,97312,576,93911,585,81611,094,1069,229,7756,818,7887,850,4486,678,144
Bond issuance cost-514,99434,485844,584------
Total expenditures297,086,469293,205,504246,930,364217,138,459220,161,376219,573,939185,385,653186,928,589231,333,880189,715,875
Excess (deficiency) of
revenues over (under)
expenditures(31,227,961)(45,010,114)(19,669,261)(19,313,534)(23,736,204)(12,159,669)(10,003,390)2,187,436(42,960,475)1,464,779
Other financing sources (uses):
Transfers in55,698,11253,900,54526,104,91450,502,42561,296,93456,989,58333,900,78620,113,29630,478,46521,708,446
Transfers out(52,132,246)(53,835,509)(20,400,837)(46,589,803)(57,815,981)(53,551,865)(32,638,610)(16,551,879)(27,503,760)(18,897,272)
Proceeds from long-term debt- - 665,88429,355,0003,963,1042,174,2042,121,500578,224
- 42,286
Proceeds from bond sale21,255,00025,760,00010,264,22421,625,000207,372- 45,920,000
- - -
Payment to escrow agent trust- - (15,110,000)(16,710,000)-
-- - - -
Bond premium/(bond discount)- (505,884)(579,161)(925,872)- 3,537,111
-- - -
Proceeds from sale of capital assets-----9,630,000----
Total other financing.....
sources (uses)24,820,86625,319,15215,968,30110,514,34515,407,45313,110,0045,225,2805,735,62154,553,3163,389,398
Extraordinary item:
Loss on dissolution of the Chula
Vista Redevelopment Agency------(3,191,040)---
Total extraordinary item------(3,191,040)---
Net change in fund balances$ (6,407,095)$(19,690,962)$ (3,700,960)$ (8,799,189)$ (8,328,751)$ 950,335$ (7,969,150)$ 7,923,057$ 11,592,841$ 4,854,177
Debt service as a percentage of
noncapital expenditures10.1%16.7%8.8%10.2%9.6%9.4%10.1%6.9%30.3%7.4%
Sewer funds were converted to an enterprise fund in fiscal year 2008.
2016-01-12 Agenda PacketPage 310
Direct Tax0.1438%0.1438%0.1438%0.1438%0.1438%0.1438%0.1438%0.1438%0.1438%0.1438%
thetheandis
few
Total
Rate
of
propertyisonlyre-assessedatthetimethatitissoldtoanewowner.Atthatpoint,thenewassessedvalueisreassessedatthepurchasepriceof
beingtaxed.Eachyear,theassessedvalueofpropertymaybeincreasedbyan"inflationfactor"(limitedtoamaximumincreaseof2%).With
1978thevotersoftheStateofCaliforniapassedProposition13whichlimitedpropertytaxestoatotalmaximumrateof1%basedupontheassessedvalue
y
ntlyavailablewithrespecttotheactualmarketvalueoftaxablepropert
817,985,322
1,048,884,8551,152,820,4381,167,448,7451,225,949,1351,172,995,8291,212,102,9121,143,033,8521,255,372,3031,244,289,863
Less:Assessed
Taxable
Value
1
Redevelopment Agency/Successor Agency
3
Exemptions
202,760,284105,702,620131,944,885130,433,921157,330,744104,386,694101,995,779
82,456,17594,614,76197,973,502
City exemption data as they are not reported separately.
Unsecured
Assessed Value and Estimated Actual Value of Taxable Property
735,529,147846,124,571
1,058,205,6771,061,746,1251,094,004,2501,042,561,9081,054,772,1681,045,060,3501,150,985,6091,142,294,084
Secured
Redevelopment Agency dissolved as of January 31, 2012. Successor Agency formed February 1, 2012.
CITY OF CHULA VISTA
Last Ten Fiscal Years
sold.Theassessedvaluationdatashownaboverepresentstheonlydatacurre
18,472,433,68521,340,592,93524,358,502,56024,823,395,74922,096,990,00321,235,445,22921,153,963,43520,942,796,90821,646,268,90923,090,440,353
Assessed
Taxable
2
Value
(452,332,435)(496,479,594)(567,257,524)(603,500,966)(682,909,923)(683,167,117)(739,917,158)(796,316,481)(831,701,747)(864,933,069)
Redevelopment Agency/Successor Agency exemptions are included in
J:\\Finance\\Comptroller\\CAFR\\STATISTICAL\\CAFR 2015 Statistical Section\\PT Base.xls
Exemptions
Less:
City
Source: County of San Diego Property Tax Services
442,863,514582,720,155544,113,016565,347,815610,945,054577,214,653613,792,400565,751,305555,819,631542,342,957
Includes redevelopment incremental valuation.
Unsecured
tothelimitationsdescribedabove.
200618,481,902,606200721,254,352,374200824,381,647,068200924,861,548,900201022,168,954,872201121,341,397,693201221,280,088,193201321,173,362,084201421,922,151,025201523,413,030,465
Secured
exceptions,
Fiscal Year
June 30
Ended
propertyproperty
NOTE:
subject
1 2 In
3
2016-01-12 Agenda PacketPage 311
CITY OF CHULA VISTA
Direct and Overlapping Property Tax Rates
(Rate per $100 of assessed value)
Last Ten Fiscal Years
2006200720082009201020112012201320142015
City Direct Rates:
City basic rate0.14380.14380.14380.14380.14380.14380.14380.14380.14380.1438
Overlapping Rates:
Chula Vista Elementary School0.02740.02660.02030.01760.02510.02610.02590.02530.04630.0475
District Bonds
Sweetwater Union High School0.02250.02020.04710.04620.05580.05520.06080.05860.05820.0541
District Bonds
Southwestern Community0.01510.01410.01250.01320.03440.03640.03310.03750.03680.0358
College Bonds
MWD D/S Remainder of 0.00520.00470.00450.00430.00430.00370.00370.00350.00350.0035
SDCWA 15019999
County of San Diego**1.00001.00001.00001.00001.00001.00001.00001.00001.00001.0000
Total Overlapping Rates1.07021.06551.08441.08131.11961.12131.12351.12491.14481.1409
Breakdown of the County of San Diego 1.00 Rate:**
County General0.15920355
Gen Elem Chula Vista0.29103670
High Sweetwater Union0.18823068
Southwestern Community College0.05072194
County School Service0.00757296
County School Service - Capital Outlay0.00190859
Childrens Institutions Tuition0.00161434
Regional Occupational Centers0.00483027
Chula Vista Project (19/84601)0.00019695
Chula Vista Project (19/84602)0.00039390
Educational Revenue Augmentation Fund0.14676995
0.14375071
Chula Vista City
South Bay Irrigation0.00000000
0.00376946
CWA South Bay Irrigation
San Diego Unified Port0.00000000
1.00000000
Total
NOTE:
In1978,CaliforniavoterspassedProposition13whichsetsthepropertytaxrateata1.00%fixedamount.This1.00%issharedbyalltaxing
agenciesforwhichthesubjectpropertyresideswithin.Inadditiontothe1.00%fixedamount,propertyownersarechargedtaxesasapercentageof
assessedpropertyvaluesforthepaymentofschoolbondsandotherdebtservice.Overlappingratesmayvarybytaxratearea.Thedatalistedin
thistableisrepresentativeoftaxratearea001001.
Source: County of San Diego Property Tax Services
J:\\Finance\\Comptroller\\CAFR\\STATISTICAL\\CAFR 2015 Statistical Section\\PT Rates.xls
2016-01-12 Agenda PacketPage 312
CITY OF CHULA VISTA
Principal Property Tax Payers
Current Year and Nine Years Ago
20152006
Percent of Percent of
Total CityTotal City
TaxableTaxableTaxableTaxable
AssessedAssessedAssessedAssessed
TaxpayerValueRankValueValueRankValue
Rohr Inc.$225,819,45410.98%165,639,58910.90%
JPB Development206,435,87120.89% -
Brisa Acquisitions LLC117,000,00030.51% -
Regulo Place Apartments Invest100,348,22440.43% -
Vista Pacific Villas LP89,856,10350.39%
Olympic Pointe West Communities79,773,63460.35%
Chula Vista Center LP70,679,73370.31%65,692,66350.36%
EQR Teresina LP68,091,75380.29%
Camden USA Inc.65,770,59790.28%57,625,34670.31%
ESSEL LP51,803,100100.22%
2
Proctor Valley West Partners LL -- 139,836,2880.76%
Bre Properties -- 77,301,31230.42%
4
SSR Realty Advisors/CALSTRS -- 70,420,0200.38%
6
Duke Energy South Bay LLP -- 63,534,2690.34%
8
McMillin Quintessa LLC -- 55,939,3550.30%
9
Eastlake Vistas-Chula Vista LP -- 54,594,6320.30%
Standard Pacific Corportation52,140,9150.28%
10
$1,075,578,4694.66%802,724,3894.35%
The amounts shown above include assessed value data for both the City and the Redevelopment Successor Agency.
Source: MuniServices, LLC
County of San Diego Property Tax Services
2016-01-12 Agenda PacketPage 313
CITY OF CHULA VISTA
Property Tax Levies and Collections
Last Ten Fiscal Years
Collected within the
FiscalTaxes LeviedFiscal Year of LevyCollections inTotal Collections to Date
Year Endedfor thePercentSubsequentPercent
12
Fiscal Year Years
June 30Amountof LevyAmountof Levy
200622,096,60421,617,02297.83%162,80621,779,82998.57%
200725,159,69224,409,06397.02%209,44224,618,50597.85%
200828,641,73427,506,29996.04%460,87527,967,17397.64%
200929,304,77128,147,69896.05%765,70328,913,40298.66%
201026,246,47825,313,70696.45%538,42925,852,13598.50%
201125,325,12624,773,00297.82%134,32524,907,32898.35%
201225,373,78024,669,63297.22%(35,474)24,634,15897.09%
201325,352,45424,982,07298.54%117,97325,100,04599.00%
201426,063,75325,758,22598.83%39,77625,798,00098.98%
201527,726,66627,398,74098.82%36,40427,435,14398.95%
1
Levy amounts do not include supplemental taxes.
2
Collection amounts represent delinquencies collected for all prior years during the current tax year.
Total delinquent collections are reduced by any refunds processed from prior year tax collections.
Source: County of San Diego Property Tax Services
2016-01-12 Agenda PacketPage 314
CITY OF CHULA VISTA
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Governmental Activities
Fiscal YearPensionTaxTotalPercentageDebt
EndedObligationAllocationCertificates ofGovernmentalof PersonalPer
1 1
Income Capita
June 30BondsBondsLoansParticipationActivities
200611,795,00040,295,0009,811,786144,240,000206,141,7862.17%937
200710,415,00041,275,0009,573,012139,845,000201,108,0122.07%887
20088,820,00040,185,00019,304,342135,045,000203,354,3422.06%878
20097,000,00045,830,00018,736,012130,580,000202,146,0122.01%857
20104,980,00044,925,00017,686,144139,700,000207,291,1442.10%866
20112,655,00043,985,00016,876,860136,060,000199,576,8601.96%818
2012-43,005,00019,673,344132,290,000194,968,3441.84%793
2
-
2013-14,182,697128,375,000142,557,6971.31%572
2
-
2014-18,366,623121,650,000140,016,6231.29%556
2
-
2015-17,849,316117,590,000135,439,3161.23%529
1
These ratios are calculated using personal income and population for the prior calendar year.
2
Tax Allocation Bonds transferred to Successor Agency and shown as fiduciary fund.
Notes: Details regarding the City's outstanding debt can be found in the notes to the
financial statements.
2016-01-12 Agenda PacketPage 315
CITY OF CHULA VISTA
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
(In Thousands, except Per Capita)
Outstanding General Bonded Debt
Fiscal YearPensionTaxPercent of
EndedObligationAllocationAssessedPer
1
Value
June 30BondsBondsTotalCapita
200611,79540,29552,0900.28%237
200710,41541,27551,6900.24%228
20088,82040,18549,0050.20%212
20097,00045,83052,8300.21%224
20104,98044,92549,9050.23%208
20112,65543,98546,6400.22%191
2012-43,00543,0050.20%175
2013-41,98541,9850.20%168
2014-40,92040,9200.19%163
2015-39,23039,2300.17%153
General bonded debt is debt payable with governmental fund resources and general
obligation bonds recorded in enterprise funds (of which, the City has none).
1
Assessed value has been used because the actual value of taxable property is not
readily available in the State of California.
2016-01-12 Agenda PacketPage 316
CITY OF CHULA VISTA
Direct and Overlapping Debt
June 30, 2015
2014-15 Assessed Valuation: $23,090,440,353
Total DebtCity's Share of
OVERLAPPING TAX AND ASSESSMENT DEBT:6/30/15% Applicable (1)Debt 6/30/15
Metropolitan Water District$ 110,420,0000.995%$ 1,098,679
Otay Municipal Water District, I.D. No. 275,150,00099.9955,149,743
Southwestern Community College District222,049,34551.340114,000,134
Sweetwater Union High School District336,119,41561.306206,061,369
Chula Vista City School District56,835,00087.12549,517,494
Chula Vista City School District Schools Facilities Improvement Dist 142,995,00077.89033,488,806
National School District18,000,0004.046728,280
City of Chula Vista Community Facilities Districts177,025,000100.177,025,000
(2)
Sweetwater Union High School District Community Facilities Districts132,150,55694.00124,229,117
Chula Vista City School District Community Facilities Districts3,830,00099.7183,819,199
City of Chula Vista 1915 Act Bonds15,896,000100.15,896,000
California Statewide Communities Development Authority 1915 Act Bonds502,677100.000502,677
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT$ 731,516,498
DIRECT AND OVERLAPPING GENERAL FUND DEBT:
San Diego County General Fund Obligations$ 351,670,0005.510%$ 19,377,017
San Diego County Pension Obligation Bonds682,615,1805.51037,612,096
San Diego County Superintendent of Schools Obligations14,732,5005.510811,761
Southwestern Community College District Certificates of Participation1,070,00051.340549,338
Sweetwater Union High School District General Fund Obligations42,165,00061.30625,849,675
Chula Vista City School District Certificates of Participation134,745,00087.125117,396,581
117,590,000
City of Chula Vista Certificates of Participation117,590,000100%
Otay Municipal Water District Certificates of Participation45,195,00064.66029,223,087
TOTAL GROSS DIRECT AND OVERLAPPING GENERAL FUND DEBT$ 348,409,555
Less: Otay Municipal Water District Certificates of Participation29,223,087
TOTAL NET DIRECT AND OVERLAPPING GENERAL FUND DEBT$ 319,186,468
$ 39,230,00099.153-100.%$ 39,052,970
OVERLAPPING TAX INCREMENT DEBT (Successor Agency):
TOTAL DIRECT DEBT
$ 117,590,000
TOTAL GROSS OVERLAPPING DEBT$1,001,389,023
TOTAL NET OVERLAPPING DEBT$ 972,165,936
GROSS COMBINED TOTAL DEBT$1,118,979,023
(3)
NET COMBINED TOTAL DEBT$1,089,755,936
(1) The percentage of the overlapping debt applicable to the city is estimated using taxable assessed property value.
Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is
within the boundaries of the city divided by the district's total taxable assessed value.
(2) Excludes refunding issues dated 7/15. Includes issues to be refunded.
(3) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations. Qualified Zone
Academy Bonds are included based on principal due at maturity.
Ratios to2014-15 Assessed Valuation:
3.17%
0.51%
4.85%
4.72%
Ratios to Redevelopment Successor Agency Incremental Valuation ($1,244,289,863.):
3.14%
AB: ($425)
2016-01-12 Agenda PacketPage 317
_____2015______23,090,440,35325%5,772,610,08815%865,891,513865,891,5130.0%
-
$$
21,646,268,90925%4,618,108,4215,335,148,2346,089,625,6406,205,848,9375,524,247,5015,308,861,3075,288,490,8595,235,699,2275,411,567,22715%692,716,263800,272,235913,443,846930,877,341828,637,125796,329
,196793,273,629785,354,884811,735,084811,735,0840.0%
-
2014
$$
20,942,796,90825%15%785,354,8840.0%
-
2013
$$
21,153,963,43525%15%793,273,6290.0%
-
2012
$$
21,235,445,22925%15%2,655,000793,674,1960.3%
2011
Fiscal Year
$$
Legal Debt Margin Information 22,096,990,00325%15%4,980,000823,657,1250.6%
CITY OF CHULA VISTA
conversionofassessedvaluationdataforeachfiscalyearfromthecurrentfullvaluationperspectivetothe25%levelthatwasineffectat
assessedat100%ofmarketvalue(asofthemostrecentchangeinownershipforthatparcel).Thecomputationsshownabovereflecta
TheGovernmentCodeoftheStateofCaliforniaprovidesforalegaldebtlimitof15%ofgrossassessedvaluation.However,thisprovision
wasenactedwhenassessedvaluationwasbasedupon25%ofmarketvalue.Effectivewiththe1981-82fiscalyear,eachparcelisnow
Last Ten Fiscal Years
2010
$$
24,823,395,74925%15%7,000,000923,877,341
0.8%
slocatedwithinthestate.
2009
$$
24,358,502,56025%15%8,820,000904,623,846
1.0%
liforniaforlocalgovernment
2008
$$
25%15%10,415,000789,857,235
21,340,592,9351.3%
2007
thetimethatthelegaldebtmarginwasenactedbytheStateofCa
$$
18,472,433,68525%
15%11,795,000680,921,2631.7%
County of San Diego Property Tax Services
2006
$$
Source: City Finance Department
Total net debt applicable to limit:
Total debt applicable to the limit
as a percentage of debt limit
Adjusted assessed valuation
Pension obligation bonds
Conversion percentage
Debt limit percentage
Assessed valuation
Legal debt margin
Debt limit
2016-01-12 Agenda PacketPage 318
CITY OF CHULA VISTA
Pledged-Revenue Coverage
Last Ten Fiscal Years
Tax Allocation Bonds
Fiscal Year
TaxDebt Service
Ended
IncrementPrincipalInterestCoverage
June 30
200610,404,880 945,000 2,797,726
2.78
200711,935,618 995,000 2,735,150
3.20
200813,793,329 1,090,0001,965,103
4.51
200913,781,683 870,000 1,728,722
5.30
201013,884,637 905,000 2,070,381
4.67
201113,822,938 940,000 2,032,665
4.65
201210,931,615 980,000 1,992,565
3.68
2013 3,949,7171,020,000 1,948,865 1.33
2014 6,144,0151,065,000 1,901,703 2.07
2015 5,648,0521,690,000 1,840,378 1.60
Note: Details regarding the city's outstanding debt can be found in the notes to
the financial statements.
2016-01-12 Agenda PacketPage 319
Per Capita
Personal
4
Income
43,150
7.0%10,063,10042,68012.3%10,204,50041,84011.7%10,578,30043,00010.4%10,902,10043,7208.8%10,880,00043,240
9,478,70043,1009,710,10042,8109,854,10042,5509,854,00041,170
SANDAG estimates based on
and sampling error. Dollar values are inflation-adjusted to 2014 dollars. Per capita Personal
4
Countyfrom PreviousMedianHousehold% High SchoolDegree orPct. BelowUnemploymentPersonal Income
(In Thousands)
8.1%11,051,700
4
California Employment Development Department;
3
Rate
11.2%
5.1%4.7%5.4%
2
Poverty
11.0%11.5%11.6%11.9%15.6%12.8%
9.1%9.1%8.5%8.4%
% Bachelor's
proportions.
2
Higher
Educational Attainment
24.7%24.1%25.4%25.7%25.5%29.1%25.7%27.9%27.8%
25.6%
3
American Community Survey 1-Year Estimates;
Demographic and Economic Statistics
Income was estimated by using BEA Personal Income for the Region and was adjusted based on the Census 2000 and ACS jurisdiction
Last Ten Calendar Years
2
CITY OF CHULA VISTA
Graduate
Notes: Year-to-year variation for socio-economic data (education, poverty, unemployment) are the result of both actual change
5%7%79.6%0%80.0%83.0%82.2%81.3%79.9%
80.4%
78.81.81.
U.S. Census Bureau, Census 2000, Census 2010, American Community Survey, and U.S. Bureau of Economic Analysis.
1
Avg.
Size
3.093.123.133.163.203.213.213.213.22
3.21
1 2
Age
SANDAG, Current Estimates;
34.033.933.933.833.933.534.134.0
33.934.1
Pct. of S.D.Pct. Change
1
Year
2.1%1.8%
4.2%3.1%1.5%1.9%0.8%1.4%0.9%1.7%
1
Source: Data compiled by SANDAG Service Bureau.
1
Population
7.7%
7.4%7.6%7.8%7.8%7.9%7.9%7.9%8.0%8.0%
1
Population
219,939226,838231,597235,767239,369243,916245,987249,382251,613256,139
Total
Year
2008
200520062007200920102011201220132014
2016-01-12 Agenda PacketPage 320
CITY OF CHULA VISTA
Principal Employers
Current Year and Nine Years Ago
20152006
Percent of Percent of
Number ofTotal Number ofTotal
Employer EmployeesEmploymentEmployeesEmployment
Sweetwater Union High School District4,1217.05%4,4469.69%
Chula Vista Elementary School District3,1355.36%2,7005.88%
Rohr Inc./Goodrich Aerospace2,4684.22%1,9034.15%
Southwestern Community College1,9183.28%2,5005.45%
Sharp Chula Vista Medical Center1,8783.21%1,4103.07%
Wal-Mart1,2392.12%9502.07%
City of Chula Vista1,1782.02%1,6753.65%
Scripps Mercy Hospital Chula Vista1,0581.81%8971.96%
Costco5971.02%--
24 Hour Fitness5590.96%--
United Parcel Service-
-6371.39%
Target-
-6041.32%
"Total Employment" as used above represents the total employment of all employers located
within City limits.
Source: State Employment Development Department
City Finance Department
Sweetwater Union High School District
Chula Vista Elementary School District
Southwestern Community College
2016-01-12 Agenda PacketPage 321
CITY OF CHULA VISTA
Full-time and Part-time City Employees
by Function
Last Ten Fiscal Years
Function2006200720082009201020112012201320142015
General Government
380 272273258269282312288
324302
Public safety
518 476468448432432425469
548504
Public Works/Engr
198 181175155159164161161
237188
Parks and Recreation
230 169164112115115130161
242223
Library
252 189734176827788
227196
Development Services
97 63625455494949
8368
Total1,675 1,661 1,481 1,350 1,215 1,068 1,106 1,124 1,154 1,216
Source: City Finance Department
2016-01-12 Agenda PacketPage 322
CITY OF CHULA VISTA
Operating Indicators
by Function
Last Ten Fiscal Years
Fiscal YearFiscal Year
2006200720082009201020112012201320142015
Police:
Citizen-initiated calls for service73,07574,27774,19270,05168,60165,18664,88566,31965,64564,486
Fire:
Number of emergency calls
n/a14,853
1 4,548 1 4,983 1 1,490 1 1,319 1 2,863 1 2,950 1 4,78718,328
Inspections n/a3,676 2,3904,209
1,7802,119 2 ,898 2 ,3892,205 2 ,262
Public works:
1
Street resurfacing/maintenance
230,598157,90377,507108,74584,27699,97855,398121,42838,08761,640
(square feet)
Parks and recreation:
Number of recreation classes 2,5722,388
1,821 2 ,231 2,575 2,149 2 ,301 2,0081,914 2 ,456
Number of facility rentals 1,9151,921
610 8 55 1,217 969 1 ,175 1,5242,028 1 ,781
Library:
Circulation1,467,7991,344,1151,265,7201,160,139985,157952,847982,688992,005954,071839,616
Attendance1,170,1681,148,0241,296,245820,243605,979614,841722,310832,975822,895803,535
Sewer:
New connections488529165468469287646968553210
Average daily sewage treatment16.917.016.816.516.216.315.915.715.515.5
(millions of gallons)
1
Excludes filling of potholes and crack sealing.
Note: Data is not available for the fiscal years marked as n/a.
Source: City of Chula Vista
2016-01-12 Agenda PacketPage 323
CITY OF CHULA VISTA
Capital Asset Statistics
by Function
Last Ten Fiscal Years
Fiscal YearFiscal Year
2006200720082009201020112012201320142015
Police:
Stations1111111111
Fire:
Fire stations9999999999
Public works:
Streets (miles)387.3403.3416.9421.0429.5429.5429.5429.5433.9433.9
Streetlights8,5018,9539,0139,0269,0529,0549,0669,0699,0699069
Traffic signals220238253267267268269273273273
Parks and recreation:
1
Parks (acreage)
482.8504.1504.1504.1504.1523.1530.7530.7527.7557.2
Recreation facilities 1212 12 11111111111111
Library:
Libraries 22 2 2223333
Sewer:
Sewer pipes (miles)471.3484.2493.8496.5505.0505.0505.0505.0511.3510
Storm drains (miles)228.6234.0244.7245.3248.9248.9249.0249.0255.2440
Maximum daily treatment capacity20.920.920.920.920.920.920.920.920.920.9
(millions of gallons)
1
Includes community, neighborhood, special purpose, mini, and urban parks.
Source: City of Chula Vista
2016-01-12 Agenda PacketPage 324
2016-01-12 Agenda PacketPage 325
City of Chula Vista
Staff Report
File#:15-0671, Item#: 5.
A.RESOLUTIONOFTHECITYCOUNCILOFTHECITYOFCHULAVISTACALLINGA
GENERALMUNICIPALELECTIONTOBEHELDONTUESDAY,JUNE7,2016,FORTHE
ELECTIONOFTWOMEMBERSOFTHECITYCOUNCIL,REPRESENTINGDISTRICTS3
AND4;CONSOLIDATINGTHEELECTIONWITHTHESTATEWIDEELECTION;AND
REQUESTINGTHECOUNTYOFSANDIEGOBOARDOFSUPERVISORSTOPERMIT
THEREGISTRAROFVOTERSTOPERFORMCERTAINSERVICESFORTHECONDUCT
OF THE ELECTION
B.RESOLUTIONOFTHECITYCOUNCILOFTHECITYOFCHULAVISTAADOPTING
REGULATIONSFORCANDIDATESFORELECTIVEOFFICEPERTAININGTOMATERIALS
SUBMITTEDTOTHEELECTORATEATTHEGENERALMUNICIPALELECTIONTOBE
HELD TUESDAY, JUNE 7, 2016
RECOMMENDED ACTION
Council adopt the resolutions.
SUMMARY
ThepurposeoftheJune7,2016GeneralMunicipalElectionistoelecttwoMembersoftheCity
CounciltorepresentDistricts3and4,eachforafulltermoffouryearscommencingDecember2016.
Adoptionoftheproposedresolutionsisrequiredtogivenoticeoftheelectionandtoadopt
regulations for candidates.
ENVIRONMENTAL REVIEW
Environmental Notice
Theactivityisnota“Project”asdefinedunderSection15378oftheCaliforniaEnvironmentalQuality
ActStateGuidelines;therefore,pursuanttoStateGuidelinesSection15060(c)(3)noenvironmental
review is required.
Environmental Determination
TheDevelopmentServicesDirectorhasreviewedtheproposedactivityforcompliancewiththe
CaliforniaEnvironmentalQualityAct(CEQA)andhasdeterminedthatthisactivityisnota“Project”
asdefinedunderSection15378oftheStateCEQAGuidelinesbecauseitwillnotresultinaphysical
changetotheenvironment;therefore,pursuanttoSection15060(c)(3)oftheStateCEQAGuidelines,
the actions proposed are not subject to CEQA.
BOARD/COMMISSION RECOMMENDATION
Not Applicable
DISCUSSION
City of Chula VistaPage 1 of 3Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 326
File#:15-0671, Item#: 5.
TheChulaVistaCharterrequiresthatGeneralMunicipalElectionsbescheduledinconjunctionwith
statewideprimaryelections.ThenextstatewideprimaryelectionwillbeheldonJune7,2016.The
purposeofthegeneralmunicipalelectionistoelecttwoMembersoftheCityCounciltorepresent
Districts 3 and 4, each for a full term commencing in December 2016.
PursuantChartersection300,thetwocandidateswhoreceivethehighestandsecondhighest
numberofvotescastintheJuneelectionwillbethecandidatesinarunoffelectiontobeheldon
November8,2016.TheCharterrequiresarunoff,regardlessifanyonecandidatereceivesmore
than50%ofthevoteinJune.IfonlytwoqualifiedcandidatesfromaCouncildistrictfilenomination
paperstoparticipateinthegeneralmunicipalelection,noJuneelectionwillbeheldforthatseat,and
the two candidates will be the candidates at the run-off election in November.
TheperiodforfilingnominationdocumentsfortheJune2016electionisFebruary15,throughMarch
11, 2016.
CaliforniaElectionsCodeSection10403requirestheCityCounciltoadoptaresolutionrequesting
theBoardofSupervisorstoconsolidateChulaVista’selectionwiththestatewidegeneralelectionand
to permit the Registrar of Voters to perform certain services in conjunction with the City’s election.
Additionally,CaliforniaElectionsCodeSection13307providesthatthelocalagencymustadopt
regulationspertainingtothematerialspreparedbycandidatesandthecoststhereof.Historically,the
Cityhasallowedeachcandidatetosubmitacandidate’sstatementofnomorethan200words.
Candidateswhochoosetofileacandidate’sstatementwillberequiredtopayadepositatthetime
theirstatementsandnominationpapersarefiledwiththeCityClerk.Shouldtheactualcostbeless
thantheamountofthedeposit,thebalancewillberefundedtothecandidates;andshouldtheactual
cost be more, candidates will be billed for the difference.
DECISION-MAKER CONFLICT
Staffhasreviewedthedecisioncontemplatedbythisactionandhasdeterminedthatitisnotsite-
specificandconsequently,the500-footrulefoundinCaliforniaCodeofRegulationsTitle2,section
18702.2(a)(11),isnotapplicabletothisdecisionforpurposesofdeterminingadisqualifyingreal
property-relatedfinancialconflictofinterestunderthePoliticalReformAct(Cal.Gov'tCode§87100,
et seq.).
Staffisnotindependentlyaware,andhasnotbeeninformedbyCityCouncilmember,ofanyother
fact that may constitute a basis for a decision maker conflict of interest in this matter.
LINK TO STRATEGIC GOALS
TheCity’sStrategicPlanhasfivemajorgoals:OperationalExcellence,EconomicVitality,Healthy
Community,StrongandSecureNeighborhoodsandaConnectedCommunity.Whileconductingthe
electionisnotspecificallyassociatedwithoneoftheCity’sstrategicgoals,carryingoutthisimportant
functioninanethical,impartial,transparentmanneralignswiththeCity’sgoalsofOperational
Excellence and Connected Community.
CURRENT YEAR FISCAL IMPACT
Itisanticipatedthatthebudgeted$70,000willbesufficienttocoverthecostsofconductingthis
election.
City of Chula VistaPage 2 of 3Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 327
File#:15-0671, Item#: 5.
ONGOING FISCAL IMPACT
There are no ongoing costs associated with conducting the election.
ATTACHMENTS
None
Staff Contact: Kerry Bigelow
City of Chula VistaPage 3 of 3Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 328
RESOLUTION NO. __________
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA CALLING A GENERAL MUNICIPAL
ELECTION TO BE HELD ON TUESDAY, JUNE 7, 2016, FOR
THE ELECTION OF TWO MEMBERS OF THE CITY
COUNCIL, REPRESENTING DISTRICTS 3 AND 4;
CONSOLIDATING THE ELECTION WITH THE STATEWIDE
ELECTION; AND REQUESTING THE COUNTY OF SAN
DIEGO BOARD OF SUPERVISORS TO PERMIT THE
REGISTRAR OF VOTERS TO PERFORM CERTAIN
SERVICES FOR THE CONDUCT OF THE ELECTION
WHEREAS,in accordance with the provisions ofthe Chula Vista Charter and State law,
a General Municipal Election shall be held on June 7, 2016 for the purpose of electing two
Members of the City Council to represent Districts 3and 4,for the full term of four years,
commencing inDecember 2016; and
WHEREAS, Section 439.1 of the Administrative Code of the County of San Diego
authorizes the Registrar of Voters of the County of San Diego to render specified services
relating to the conduct of an election to any city or district that has, by resolution, requested the
Board of Supervisors to permit the Registrar to render the services, subject to requirements set
forth in that section; and
WHEREAS, Elections Code Section 10403 requires the City Council to adopt a
resolution requesting the Board of Supervisors to consolidate Chula Vista’s election with the
statewide general election and to permit the Registrar of Voters to perform certain services in
conjunction with the City’s election; and
WHEREAS, the Environmental Review Coordinator has reviewed the proposed activity
for compliance with the California Environmental Quality Act (CEQA) and has determined that
this activity is not a “Project” as defined under Section 15378 of the State CEQA Guidelines
because it will not result in a physical change to the environment; therefore, pursuant to Section
15060(c)(3) of the State CEQA Guidelines, the actions proposed are not subject to CEQA.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula Vista
as follows:
SECTION 1. All of the foregoing recitals are true and correct.
SECTION 2. Pursuant to the requirements of the Chula Vista Charter and the laws of the
State of California, there shall be and there is hereby called and ordered held in the City of Chula
Vista, California, on Tuesday, June 7, 2016, a General Municipal Election of the qualified
electors of the City for the purpose of electing Members of the City Council to represent Districts
3and 4,eachfor a full term of four years, commencing in December 2016.
C:\\Users\\GRANIC~1\\AppData\\Local\\Temp\\BCL Technologies\\easyPDF 7\\@BCL@30062038\\@BCL@30062038.docx
2016-01-12 Agenda PacketPage 329
SECTION 3. Pursuant to Elections Code section 10403, the Board of Supervisors of the
County of San Diego is hereby requested to permit the Registrar of Voters to perform and render
all services and proceedings, and to procure and furnish any and all official ballots, notices,
printed matter and all supplies and equipment and paraphernalia incidental to and connected with
the conduct of the subject election of the City of Chula Vista, with the cooperation and assistance
of the City Clerk of Chula Vista, in order to properly and lawfully conduct such election.
SECTION 4. The Board of Supervisors of the County of San Diego is hereby requested
to consolidate this election with the statewide election to be held on the same day, in the same
territory. Pursuant to Section 10411 and Section 10418 of the Elections Code, (a) the election
shall be held in all respects as if there were only one election; (b) only one form of ballot shall be
used; and (c) the Registrar of Voters of the County of San Diego shall canvass the returns of the
subject election as part of the canvass of the returns of the election consolidated hereby.
SECTION 5. Pursuant to Section 10410 and Section 10418 of the Elections Code within
the territories affected by this consolidation, the election precincts,polling places, voting booths
and polling hours shall, in every case, be the same, and there shall be only one set of election
officers in each of the precincts.
SECTION 6. The County of San Diego shall be reimbursed in full for the services
performed by the Registrar of Voters for the City of Chula Vista upon presentation of a bill
therefor, and this City agrees to indemnify and save free and harmless the County, its officers,
agents and employees from expense or liability, including reasonable attorneys’ fees, as a result
of an election contest arising after conduct of this election.
SECTION 7.The City Clerk is hereby directed to forthwith file a certified copy of this
resolution with the Board of Supervisors and the Registrar of Voters of the Countyof San Diego
and to issue instructions to the Registrar of Voters to take any and all steps necessary for the
holding of the election.
SECTION 8. The polls of said election shall be open at seven o’clock a.m. of the day of
said election and shall remain open continuously from that time until eight o’clock p.m. of the
same day when said polls shall be closed, except as provided in Section 14401 of the Elections
Code of the State of California.
SECTION 9. The ballots to be used at said election shall be, both as to form and matter
contained therein, such as may be required by law to be used thereat.
SECTION 10. In all particulars not recited in this resolution, said election shall be held
and conducted as provided by law for holding municipal elections in this City.
SECTION 11. Notice of the time and place of holding this election is hereby given and
the City Clerk is hereby authorized, instructed and directed to give such further or additional
notice of said election in time, form and manner as required by law.
2016-01-12 Agenda PacketPage 330
Resolution No. _________
Page 3
SECTION 12. The City Clerk shall certify to the passage and adoption of this resolution
and file it with the City’s original resolutions.
Presented byApproved as to form by
Donna R. Norris Glen R. Googins
City ClerkCity Attorney
2016-01-12 Agenda PacketPage 331
RESOLUTION NO. __________
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA ADOPTING REGULATIONS FOR
CANDIDATES FOR ELECTIVE OFFICE PERTAINING TO
MATERIALS SUBMITTED TO THE ELECTORATE AT THE
GENERAL MUNICIPAL ELECTION TO BE HELD TUESDAY,
JUNE 7, 2016
WHEREAS, Section 13307 of the Elections Code of the State of California provides that
the governing body of any local agency may require each candidate filing a statement to pay in
advance his or her estimated pro rata share as a condition of having his or her statement included
in the voter’s pamphlet.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula Vista
as follows:
SECTION 1.Pursuant to Section 13307 of the Elections Code of the State of California,
each candidate for elective office running in the General Municipal Election to be held in the
City of Chula Vista on Tuesday, June 7, 2016, may prepare a candidate’s statement on an
appropriate form provided by the City Clerk. The statement may include the name, age and
occupation of the candidate and a brief description of no more than 200 words of the candidate’s
education and qualifications expressed by the candidate himself or herself. The statement shall
not include the party affiliation of the candidate nor membership or activity in partisan political
organizations. The statement shall be filed in the Office of the City Clerk no sooner than
Monday, February 15, 2016and no later than Friday, March 11, 2016. The statement may be
withdrawn, but not changed, during the stated period and until 5:00 p.m. on Monday, March 14,
2016.
SECTION 2. The City Clerk shall estimatethe total cost of printing, handling,
translating, and mailing the candidates’ statements filed pursuant to the Elections Code,
including costs incurred as a result of complying with the Voting Rights Act of 1965 (as
amended), and require each candidate filing a statement to pay in advance his or her estimated
pro rata share as a condition of having his or her statement included in the voter’s pamphlet. The
estimate is just an approximation of the actual cost that varies from one election to another
election and may be significantly more or less than the estimate. Accordingly, the City Clerk is
not bound by the estimate and may, on a pro rata basis, bill each candidate for additional actual
expense or refund any excess paid depending on the final actual cost.
SECTION 3.The City Clerk shall provide each candidate, or the candidate’s
representative, with a copy of this Resolution at the time his or her nomination papers are issued.
SECTION 4. No candidate will be permitted to include additional materials in the
sample ballot package.
2016-01-12 Agenda PacketPage 332
Resolution No. _________
Page 2
Presented byApproved as to form by
Donna R. NorrisGlen R. Googins
City ClerkCity Attorney
2016-01-12 Agenda PacketPage 333
City of Chula Vista
Staff Report
File#:15-0686, Item#: 6.
RESOLUTIONOFTHECITYCOUNCILOFTHECITYOFCHULAVISTAAPPROVING
PARTICIPATIONINTHESANDIEGOCOUNTYFAIR2016STREETBANNERPROGRAMTO
PLACEFAIRPROMOTIONALBANNERSINTHECITYOFCHULAVISTAFEATURINGCITY
LOGO AND SAN DIEGO COUNTY FAIR AND PRESENTING SPONSOR LOGOS
RECOMMENDED ACTION
Council adopt the resolution.
SUMMARY
TheSanDiegoCountyFair(Fair)hasinvitedtheCityofChulaVistatoparticipateinits2016Street
BannerProgramthatconnectsChulaVistawiththelargestannualeventinSanDiegoCountyand
one of the ten largest fairs in North America, drawing more than 1.5 million visitors.
ENVIRONMENTAL REVIEW
Environmental Notice
Theactivityisnota“Project”asdefinedunderSection15378oftheCaliforniaEnvironmentalQuality
ActStateGuidelines;therefore,pursuanttoStateGuidelinesSection15060(c)(3)noenvironmental
review is required.
Environmental Determination
Theactivityisnota“Project”asdefinedunderSection15378oftheCaliforniaEnvironmentalQuality
ActStateGuidelines;therefore,pursuanttoStateGuidelinesSection15060(c)(3)noenvironmental
review is required.
BOARD/COMMISSION RECOMMENDATION
Not Applicable
DISCUSSION
TheCityofChulaVistahasanopportunitytoparticipateintheannualSanDiegoCountyFair’sStreet
BannerprogramthatpromotestheannualeventandfeatureslocalcommunitymembersandtheCity
logoonbannersthatareplacedinkeyareasintheCity.Lastyearmorethan20communitiesinthe
regionparticipatedinthepromotionincludingVista,Encinitas,Santee,PointLoma,Rancho
Penasquitos, and more.
The Banner program includes:
City commitment
Provide 20-50 working banner poles with hardware.
Work with the Fair to coordinate a photo session with up to 60 volunteers
Provide banner installation map for Fair
City of Chula VistaPage 1 of 3Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 334
File#:15-0686, Item#: 6.
San Diego County Fair commitment
Createbannersandpayallproductionandinstallationcosts(Citykeepsbannersat
conclusion of Fair)
th
Install in May and remove after July 4 (conclusion of Fair)
Replace Fair banners with new City-produced banners in July
Placement of one Chula Vista banner on Jimmy Durante Blvd
Placement of one Chula Vista banner inside fairgrounds
CouncilactionisrequiredtoapproveinstallationofbannersthatincludetheSanDiegoCountyFair
and presenting sponsor logos.
Staffwillidentifylocationsforplacementofthe20to50banners.Anumberofworkingbannerpoles
withbracketscurrentlyarelocatedthroughoutthecity.Additionalbannerbracketsmayneedtobe
purchasedtoensurebannersarelocatedinhigh-trafficareasforoptimalpromotionalvisibility.Any
costsassociatedwiththepurchaseandinstallationoftheseadditionalbracketswouldbefunded
through the City’s existing FY16 Marketing budget.
StaffiscoordinatinganupdateoftheCityofChulaVistabannerpolicytoprovideflexibilityin
promotingCityeventsandinitiativesandtoprovideguidelinesforotheragencies/entities/businesses
to install promotional banners. This item is planned for Council action by summer 2016.
DECISION-MAKER CONFLICT
Staffhasreviewedthedecisioncontemplatedbythisactionandhasdeterminedthatitisnotsite-
specificandconsequently,the500-footrulefoundinCaliforniaCodeofRegulationsTitle2,section
18702.2(a)(11),isnotapplicabletothisdecisionforpurposesofdeterminingadisqualifyingreal
property-relatedfinancialconflictofinterestunderthePoliticalReformAct(Cal.Gov'tCode§87100,
et seq.).
Staffisnotindependentlyaware,andhasnotbeeninformedbyanyCouncilmember,ofanyother
fact that may constitute a basis for a decision maker conflict of interest in this matter.
LINK TO STRATEGIC GOALS
The City’s Strategic Plan has five major goals: Operational Excellence, Economic Vitality, Healthy
Community, Strong and Secure Neighborhoods and a Connected Community. The San Diego
County Fair banner program supports the Connected Community goal that highlights local residents
in a citywide promotion and connects Chula Vista to the region’s largest annual special event.
CURRENT YEAR FISCAL IMPACT
AnystaffingordirectcostsnecessarytocompletetheCity’scommitmentwillbecoveredintheFiscal
Year 2015-2016 marketing budget.
ONGOING FISCAL IMPACT
There is no ongoing fiscal impact as a result of this action.
City of Chula VistaPage 2 of 3Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 335
File#:15-0686, Item#: 6.
ATTACHMENTS
Sample banner
Staff Contact: Olga Berdial
City of Chula VistaPage 3 of 3Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 336
2016-01-12 Agenda PacketPage 337
RESOLUTION NO. __________
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA APPROVING PARTICIPATION IN THE SAN
DIEGO COUNTY FAIR2016 STREET BANNER PROGRAM
TO PLACE FAIR PROMOTIONAL BANNERS IN THE CITY
OF CHULA VISTA FEATURING CITY LOGO AND SAN
DIEGO COUNTY FAIR AND PRESENTING SPONSOR
LOGOS
WHEREAS,the San Diego County Fair (Fair) has invited the City of Chula Vista to
participate in its 2016 Street Banner Program; and
WHEREAS, the installation of up to 50 San Diego County Fair banners in the City will
connect Chula Vista with the largest annual event in San Diego County and one of the ten largest
fairs in North America, drawing more than 1.5 million visitors; and
WHEREAS,the City of Chula Vista is actively engaged in building awareness ofChula
Vista throughout the region; and
WHEREAS, the Fair will create banners and pay all production and installation costs,
th
install in May and remove after July 4, replace Fair banners with new City-produced banners in
July, and place one Chula Vista-branded banner on Jimmy Durante Blvd and one banner inside
fairgrounds; and
WHEREAS, there is no ongoing fiscal impact by participating in this program.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula Vista
that it approves participation in San Diego County Fair’s 2016 street banner program to place
Fair promotional banners in the City of Chula Vista featuring City logo and San Diego County
Fair and presenting sponsor logos.
Presented byApproved as to form by
Gary HalbertGlen R. Googins
City ManagerCity Attorney
2016-01-12 Agenda PacketPage 338
City of Chula Vista
Staff Report
File#:15-0637, Item#: 7.
CITYATTORNEYREPORTONCITYCOUNCILTERMLIMITSANDCITYCOUNCILDIRECTION
TO STAFF REGARDING SAME (Continued from November 17, 2015)
RECOMMENDED ACTION
Council hear the report and provide direction to staff as it deems appropriate.
SUMMARY
OnJuly21,2015,theCityCouncilrequestedthatstaffprepareareportontheCityCouncil’soptions
regardingCityCounciltermlimits.ThisreporthasbeenpreparedbytheCityAttorney’sofficein
consultation with the City Clerk in response to that request.
ENVIRONMENTAL REVIEW
Environmental Notice
Theactivityisnota“Project”asdefinedunderSection15378oftheCaliforniaEnvironmentalQuality
ActStateGuidelines;therefore,pursuanttoStateGuidelinesSection15060(c)(3)noenvironmental
review is required.
Environmental Determination
TheproposedactivityhasbeenreviewedforcompliancewiththeCaliforniaEnvironmentalQuality
Act(CEQA)andithasbeendeterminedthattheactivityisnota“Project”asdefinedunderSection
15378oftheStateCEQAGuidelinesbecauseitwillnotresultinaphysicalchangeinthe
environment;therefore,pursuanttoSection15060(c)(3)oftheStateCEQAGuidelines,theactivityis
not subject to CEQA. Thus, no environmental review is required.
BOARD/COMMISSION RECOMMENDATION
Not applicable.
DISCUSSION
I.Background
PursuanttotheCity’sCharter,CityCouncilmembersandtheMayorcurrentlyareelectedtoserve
four-yearterms.(ChulaVistaCityCharter,Section300.C.)TheCharterpermitseachCouncil
membertoservetwoconsecutivetermsasaCouncilmember,andtheMayortoservetwo
consecutivetermsasMayor.Aftertwoconsecutivetermsareserved,aCouncilmemberorMayor
mustallowatleastoneyeartolapsefromtheterminationofthesecondtermbeforeheorshemay
seekelectiontothesameofficeagain.Thisone-year“waiting”periodalsoappliestoanyCityCouncil
memberappointedtotheCouncil.Thereiscurrentlynolimitonthetotalnumberoftermsan
individual Councilmember can serve during his or her lifetime.
City of Chula VistaPage 1 of 5Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 339
File#:15-0637, Item#: 7.
Thetermlimitrulescurrentlyinplacewereapprovedbackin1973,withvoterapprovalof
PropositionB.Priortothat,otherthananominalfour-yearterm,thereappearstohavebeennoterm
limitrestriction.ThePropositionthatconvertedCityCouncilseatsfrom“at-large”representationto
“district”representationbackin2012didnotmodifytheserules.Thetermlimitrulesthatapplytothe
Mayor and City Council also apply to the City Attorney.
II.Legal Framework
A.In General, City Voters Have Broad Authority to Make Rules on Term Limits.
TheCaliforniaConstitutionempowersandauthorizescharteredcitiestolegislateinfourcore
areas,includingtheconductofelections.(Cal.Const.Art.11,§5.)TheConstitutionspecifically
providesthatcharteredcities“maymakeandenforceallordinancesandregulationsinrespectto
municipalaffairs,’andthat,withrespecttomunicipalaffairs,citycharters“shallsupersedealllaws
inconsistenttherewith.”Id.Itgoesontoprovidethat“plenaryauthorityisherebygranted,subjectonly
totherestrictionsofthisarticle,toprovidethereinorbyamendmentthereto,themannerinwhich,the
methodbywhich,thetimesatwhich,andthetermsforwhichtheseveralmunicipalofficersand
employeeswhosecompensationispaidbythecityshallbeelectedorappointed,andfortheir
removal.”Id.Accordingly,asachartercity,ChulaVistahasplenaryauthorityoveritselections
matters.
B.Federal and State Rules to Keep in Mind.
Notwithstandingthisbroadgrantofauthority,therearelimitationsonacharteredcity’s
authority,evenwithrespecttolegislatingmunicipalaffairs.TheselimitationsincludeConstitutional
considerations and areas in which the State has “occupied the field.”
TheimpositionoftermlimitshavewithstoodConstitutionalscrutiny.Whentermlimitswere
imposedonstatelegislatorsbyinitiativein1990,themeasurewaschallengedongroundsthatit
violatedtheFirstAmendment(freedomofspeech)andFourteenthAmendment(equalprotection)of
thefederalConstitutionbysubstantiallyburdeningtherighttovoteandtherighttobeacandidate.\[
Legislaturev.Eu(1991)54Cal.3d492,514.\]Inupholdingthemeasure,theCaliforniaSupreme
CourtnotedthatnodecisionsoftheU.S.SupremeCourthadfoundthatalimitationonincumbency
wasunconstitutional,anddeterminedthattheinterestsofthestateinincumbencyreform(including
restoringafreeanddemocraticsystemoffairelectionsandencouragingqualifiedcandidatestoseek
publicoffice),outweighedanyofthe“narrowerinterestsofthelegislatorsandconstituentswhowish
toperpetuatetheirincumbency.”(Id.at524.)Thereasoningin Legislaturev.Eu hasbeenfoundto
apply to local elections law in the state, as well.Canaan v. Abdelnour(1985) 40 Cal.3d 703, 712-713.
Asstatedabove,theconductofelectionsisanareaoverwhichchartercitieshaveplenary
authority.Inaddition,termlimitsspecificallyhavebeenfoundtobemunicipalaffairs.In Cawdryv.
CityofRedondoBeach,thecourtconsideredthetermlimitsimposedbytheRedondoBeachcity
charter.Thecourtupheldthetermlimits,findingthattheywereamunicipalaffairandwerenotof
th
statewideconcern.Cawdryv.CityofRedondoBeach(1993)15Cal.App.41212,1226.
City of Chula VistaPage 2 of 5Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 340
File#:15-0637, Item#: 7.
Subsequently,CaliforniaGovernmentCodesection36502wasamendedtospecificallyauthorizethe
impositionoftermlimitsbybothgenerallawandchartercities.Thestatuteprovides,inpart,thata
“proposaltolimitthenumberoftermsamemberofthecitycouncilmayserveonthecitycouncil,or
thenumberoftermsanelectedmayormayserve,shallapplyprospectivelyonlyandshallnot
becomeoperativeunlessitissubmittedtotheelectorsofthecityataregularlyscheduledelection
andamajorityofthevotescastonthequestionfavortheadoptionoftheproposal.”AlthoughSection
36502(b)purportstoapplytocharteredcities,asstatedabove,termlimitshavebeenfoundtobea
municipalandnotastatewideaffair.Thus,arguablythestatutewouldnotbeenforceableastoa
chartered city.
Itisimportanttonotethatinboth Legislaturev.Eu and Cawdryv.CityofRedondo
Beach thecourtsupheldtermlimitsagainstconstitutionalchallengesbased,inpart,oncertain
mitigatingfactors.Theseincluded:thevoters’continuedrighttovoteforanyqualifiedcandidates,
thecandidates’abilitytorunforotherpublicoffices,andtheprospectiveapplicationofthe
limitation.Accordingly,iftheCityCouncilpursuesanamendmenttoitscurrenttermlimits,we
wouldrecommendthatitdosotakingintoaccountthesemitigatingfactors.Inaddition,althoughit
isouropinionthatSection36502doesnotapplytocharteredcities,onitsface,itdoespurportto
apply.Therefore,anyamendmentproposedbytheCityCouncilwhichwouldseektoamendthe
Charteroutsideofaregularlyscheduledelection,ortomakethelimitsretroactive,would
potentiallysubjecttheCitytochallengebasedonanallegedviolationofSection36502.Although
itremainsouropinionthattheCityvotershavebroadauthoritytomaketheirownrulesonhow
termlimitsapplytotheirelectedofficials,thestate’sactiontoimposeitsownrulesprohibiting
retroactivityisariskfactorthatshouldbeconsiderediftheCityweretocontemplatethe
retroactive application of any new rule.
III.Options
Inmakingitsreferral,theCityCouncilaskedstafftosetforthsomeoptionsforpossiblechanges
totheCity’sexistingrulesontermlimits.Theseoptionsaresetforthbelow.Pleasenotethatthese
optionsareprovidedfordiscussionpurposesonly,andarenotintendedtobestaff
recommendations.
A.EliminatetheOne-Year“Waiting”Period:TheCityCouncilcoulddoawaywiththerequirement
thatitsmemberssitoutforone-yearafterservingtwo,four-yearterms.Thiswouldeffectively
alloweachmembertheabilitytoserveindefinitely,subjecttothewillofthevoters.Basedon
ourinformalsurvey,describedinmoredetailbelow,themajorityofCaliforniacitiesdonot
impose term limits.
B.ExtendtheOne-Year“Waiting”Period:TheCityCouncilcouldalsoproposeanamendment
whichwouldextendtheone-yearperiod,requiringmemberswhohaveservedtwotermsto
waitlongerbeforerunningagain.Forexample,theCitycouldimposeathree-yearwaiting
period.Thus,amemberwhocompletedtwofulltermsin2016wouldberequiredtowaitthree
years before seeking office again. That member would not be eligible to run again until 2020.
C.IncreasetheAllowableNumberofConsecutiveTerms:TheChartercurrentlyallowsfora
maximumoftwo(2)consecutivefour-yearterms.TheCityCouncilcouldproposetoincrease
thenumbertothreeormoreconsecutivefour-yearterms.Onevariationofthiswasrecently
City of Chula VistaPage 3 of 5Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 341
File#:15-0637, Item#: 7.
adoptedbythevotersintheCityofSantaAna.SantaAnaamendeditscharterin2008to
changeitstwoconsecutivetermlimittothreeconsecutiveterms,withaneightyearwaiting
period after three consecutive terms were served.
D.LifetimeTermorServiceLimits:Anotheroptionwouldbetoeliminatethewaitingperiodand
implementlimitsonthetotalnumberoftermsoneindividualmayserve.Forexample,the
existingconsecutivetwo-termlimitwithaoneyear“waitingperiod”couldbechangedtoa
three-termlifetimelimit.Underthissystem,oncethreetermswereserved,amemberwould
notbepermittedtorunforthesameofficeagain.Anotherpossibilitywouldbetokeepa
waitingperiodbutlimitthetotalnumberofyearsthataCouncilmembermayserve.For
example,theCouncilcouldadoptalifetimetotallimitationof16yearsofservice,regardlessof
whenthetermswereserved,withawaitingperiodimposedtopreventmorethantwo
consecutive terms being served at any one time.
E.ExtendtheTermLength:Alternatively,theCityCouncilcouldproposeanamendmentwhich
wouldextendthelengthofamember’sterm.Forexample,insteadofbeingelectedtofour-
yearterms,memberscouldbeelectedtosix-yearterms.Thiscouldbedonewithorwithouta
“waitingperiod”betweenamaximumnumberofconsecutiveterms,orwithorwithout“lifetime”
limits.
IV.Survey of Other Jurisdictions
InanefforttohelpinformtheCouncil’sdecisiononthismatter,wesurveyedothercitiesinthe
County,aswellasothercitiesinthestatewhosepopulationsizeswereclosetoChulaVista.Twenty
fourcitiesweresurveyedinall.Ofthese,ninehadtermlimits.Sixofthesewerechartercities.In
eachcase,thecityhadimposedalimitofeithertwoorthreeterms.Fourofthosecitieshadimposed
“waiting”periods;thesevariedindurationfromtwoyearstoeightyears.Achartsummarizingthe
information we gathered for these cities is included as Attachment A to this report.
V.Conclusion
Insummary,theCityCouncilhassignificantlatitudeincraftingthelengthandnumberofterms
andlimitationsontotalservicetermsofitsmembers.IftheCouncilwishestopursueaCharter
amendmenttomodifytheexistingCouncilmembertermprovisions,staffwouldrecommendthatthe
matterbereferredtotheCharterReviewCommissionwithdirectiononwhichoptionstheCouncil
wouldliketopursue.StaffandtheCharterReviewCommissioncanthenconductadditionalresearch
and provide input specific to the proposed amendment.
DECISION-MAKER CONFLICT
Staffhasreviewedthedecisioncontemplatedbythisactionandhasdeterminedthatitisnotsite
specificandconsequently,the500-footrulefoundinCaliforniaCodeofRegulationssection18704.2
(a)(1),isnotapplicabletothisdecision.Staffisnotindependentlyaware,andhasnotbeeninformed
byanyCityCouncilmember,ofanyotherfactthatmayconstituteabasisforadecisionmaker
conflict of interest in this matter.
LINK TO STRATEGIC GOALS
City of Chula VistaPage 4 of 5Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 342
File#:15-0637, Item#: 7.
TheCity’sStrategicPlanhasfivemajorgoals:OperationalExcellence,EconomicVitality,Healthy
Community,StrongandSecureNeighborhoodsandaConnectedCommunity.CityCouncilmember
termsimpactthemembers’serviceto,andrepresentationof,itsresidents.Implementingoptimal
term parameters will help the City stay connected to its community.
CURRENT YEAR FISCAL IMPACT
ThisitemconsistssolelyofpresentingareporttotheCouncil.Thereisnocurrentyearfiscalimpact
associatedwithit.IftheCouncildirectsthatfurtheractionbetakeninresponsetothereport,staffwill
analyze the fiscal impacts associated with such action, if any.
ONGOING FISCAL IMPACT
ThisitemconsistssolelyofpresentingareporttotheCouncil.Thereisnoongoingfiscalimpact
associatedwithit.IftheCouncildirectsthatfurtheractionbetakeninresponsetothereport,staffwill
analyze the fiscal impacts associated with such action, if any.
ATTACHMENTS
Attachment A: Term Limits Survey Chart
Staff Contact: Jill Maland, Assistant City Attorney
City of Chula VistaPage 5 of 5Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 343
At-LargeAt-LargeAt-LargeAt-LargeAt-LargeDistrictsAt-LargeAt-LargeAt-LargeAt-LargeAt-Large
disna
e
Charter
c
N/AN/AN/AN/AN/A4 yrsN/AN/AN/A
N/A2002N/AN/AN/AN/AN/ANov-14N/AN/AN/AN/AN/AN/A
4 yrs
O
N/AN/A
N
344
Page
y
t
i
C
l
i
a
General
t
n
o
N/AN/AN/A
N
a
N
r
e
v
o
n
G
General
o
LN/AN/AN/A
m
N
e
count as a
Partial terms
full term
General
4 yrs
a
s
No
e
Y3
L
M
aa
h
c
e
B
l
a
General
i
N/ANoN/AN/AN/AN/AN/A
r
e
N/AN/AN/A
I
p
N
m
o
n
d
i
General
d
E
N/AN/AN/A
o
c
N
s
s
a
General
c
t
i
n
n
EN/AN/AN/A
i
N
a
n
Charter
o
j
N/AN/AN/A
E
C
N
l
M
r
l
Charter
a
N/AN/AN/A
N
e
D
o
n
Written
d
o
General
r
a
Not
o
4 yrs
C
No
2
Y
ad
b
s
l
r
Charter
N/A
a
C
N/AN/AN/A
N
DRAFT
3c1. Time period that must elapse before the
4. Are there any other key provisions within
individual can run again after termed out?
SURVEY: Term Limits
3d. When were these rules instituted?
Packet
2015-08-05
2.District or At-Large Elections
Agenda
3a. If limited, length of term?
your rules on term limits?
1. Charter or General Law
2016-01-12
3c. Consecutive limits?
3. Term Limits? Y or N
3b. Lifetime limit?
345
Page
Packet
Agenda
2016-01-12
9,322member must be voter of Fremont
a registered
.
at the time
papers are
p
nomination
o
At-Large
p
346
A council
(
Page
tGeneralN/AN/AN/A2 yrs4 yrs
19922000N/AN/AN/A19921996
issued.
n
4 yrs
o
N
2
mY
e
r
F
7)
9
9
,
6
4
3
.
Effective Nov.
p
o
Currently:
2016: Districts
p
(
At-Large
m
i
Charter
e
-N/AN/AN/ANo
4 yrs
h
No
a
2
Y
n
A
At-LargeDistrictAt-LargeAt-LargeAt-LargeAt-Large
ta
sCharter
i
V
N/AN/AN/A
N
ch
a
e
B
a
n
a
l
General
o
S
N/AN/AN/A
N
ee
t
n
Charter
a
S
N/AN/AN/A
N
os
c
r
a
M
Written
n
Charter
Not
a
4 yrs
S
No
Y3
district in excess of 2
serves a partial term
yrs, partial term is
from a particular
considered a full
Councilmember
N/ACharter is silentIf for any reason a
Charter
term.
4 yrs
goNo
e
2
Y
i
D
n
a
S
General
N/AN/A
ay
N/AN/AN/A
w
N
o
P
de
i
s
DRAFT
3c1. Time period that must elapse before the
4. Are there any other key provisions within
individual can run again after termed out?
SURVEY: Term Limits
3d. When were these rules instituted?
Packet
2015-08-05
2.District or At-Large Elections
Agenda
3a. If limited, length of term?
your rules on term limits?
1. Charter or General Law
2016-01-12
3c. Consecutive limits?
3. Term Limits? Y or N
3b. Lifetime limit?
347
Page
Packet
Agenda
2016-01-12
348
Page
9)
9
8
,
0
right after term
Nominated by
0
District, Elected Can run for Mayor
3
.
p
oN/A1/1/2001
At-Large
p
(
Charter
n
N/ANo
ends.
o4 yrs
4)
t
Yes
3
k
2
Y
0
,c
4o
t
1
S
3
.
p
o
p
(
e
d
i
District
s
r
Charter
e
N/AN/A8 yrsN/A
v
i
N/AN/AN/A
R
N
3)
5
9
,
1
3
3
.
Nominated by
p
District, Elected
Requirement
o
p
1)
Residency
2
(
30 Day
At-Large
7
a
,
Different
Elections
2n
Charter
1
4 yrs
A
2
.
a
No
t
p
Y
3
n
o
a
p
S
(
o
n
i
d
r
a
n
r
e
At-LargeDistrict
B
Charter
nN/AN/A
4 yrs
a
N/AN/A
S
N
1)
5
considered a full
a partial term in
member serves
6
,
excess of 2 yrs, it
2term for the
purpose of this
4
Lifetime limit:
2
shall be
.
If a council
p
o
Charter
p
4 yrs
(
2014
e
n2
YY
i
v
r
I
2)
7
9
,
DRAFT
3c1. Time period that must elapse before the
4. Are there any other key provisions within
individual can run again after termed out?
SURVEY: Term Limits
3d. When were these rules instituted?
Packet
2015-08-05
2.District or At-Large Elections
Agenda
3a. If limited, length of term?
your rules on term limits?
1. Charter or General Law
2016-01-12
3c. Consecutive limits?
3. Term Limits? Y or N
3b. Lifetime limit?
349
Page
Packet
Agenda
2016-01-12
City of Chula Vista
Staff Report
File#:15-0652, Item#: 8.
CONSIDERATIONOFPOSSIBLEAPPOINTMENTTOFILLONEREMAININGVACANCYONTHE
PARKS&RECREATIONCOMMISSIONFROMTHELISTOFFINALISTSWHOWERE
INTERVIEWED ON NOVEMBER 17, 2015
AnindividualwhowasappointedtotheParksandRecreationCommissionatthemeetingof
November17,2015hasdeclinedtheappointment,leavingoneremainingvacancy.Thefollowing
individualsreceivedtwoormorenominationstobeinterviewedonNovember10,2015,were
subsequentlyinterviewedonNovember17,2015,andmaybeappointedtofilltheremaining
vacancy:AliceChaisongkram,ThomasDoyle,LindaNavarro,ThomNehring,DavidOlivera,Leslie
Pham, and John Zarem.
LeticiaCazareswasappointedtofilloneoftheexistingvacanciesonNovember17,2015,butshe
has declined the appointment to the Parks and Recreation Commission.
ThefollowingindividualswerealsointerviewedonNovember17,2015andmaybeconsideredtofill
the remaining vacancy:
-Alice Chaisongkram
-Thomas Doyle
-Linda Navarro
-Tom Nehring
-David Olivera
-Leslie Pham
-John Zarem
ThreeindividualswereappointedattheNovember17,2015meeting,HectorFernandez,Michael
German, and Emmanuel Soto.
At the meeting of November 17, 2015, the results from the three rounds of voting were as follows:
Round 1 - Voted for 4 from pool of individuals interviewed
Name# of Votes
Hector Fernandez (seated)5
Michael German (seated)5
Emmanuel Soto (seated)4
Leticia Cazares2
Thomas Doyle2
Leslie Loren-Pham2
City of Chula VistaPage 1 of 2Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 350
File#:15-0652, Item#: 8.
Round 2 - Voted for 1 from Round 1 remaining finalists (Cazares, Doyle, and Loren-Pham)
Name# of Votes
Leticia Cazares2
Thomas Doyle2
Leslie Loren-Pham1
Round 3 - Voted for 1 from Round 2 remaining finalists (Cazares and Doyle)
Name# of Votes
Leticia Cazares3
Thomas Doyle2
ATTACHMENTS
1.Letter of Withdrawal from Leticia Cazares
2.Applications for Parks and Recreation Commission Finalists
City of Chula VistaPage 2 of 2Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 351
2016-01-12 Agenda PacketPage 352
2016-01-12 Agenda PacketPage 353
2016-01-12 Agenda PacketPage 354
2016-01-12 Agenda PacketPage 355
2016-01-12 Agenda PacketPage 356
2016-01-12 Agenda PacketPage 357
2016-01-12 Agenda PacketPage 358
2016-01-12 Agenda PacketPage 359
2016-01-12 Agenda PacketPage 360
2016-01-12 Agenda PacketPage 361
2016-01-12 Agenda PacketPage 362
2016-01-12 Agenda PacketPage 363
2016-01-12 Agenda PacketPage 364
2016-01-12 Agenda PacketPage 365
2016-01-12 Agenda PacketPage 366
2016-01-12 Agenda PacketPage 367
2016-01-12 Agenda PacketPage 368
2016-01-12 Agenda PacketPage 369
2016-01-12 Agenda PacketPage 370
2016-01-12 Agenda PacketPage 371
2016-01-12 Agenda PacketPage 372
2016-01-12 Agenda PacketPage 373
2016-01-12 Agenda PacketPage 374
2016-01-12 Agenda PacketPage 375
2016-01-12 Agenda PacketPage 376
2016-01-12 Agenda PacketPage 377
2016-01-12 Agenda PacketPage 378
2016-01-12 Agenda PacketPage 379
2016-01-12 Agenda PacketPage 380
2016-01-12 Agenda PacketPage 381
2016-01-12 Agenda PacketPage 382
2016-01-12 Agenda PacketPage 383
2016-01-12 Agenda PacketPage 384
2016-01-12 Agenda PacketPage 385
City of Chula Vista
Staff Report
File#:16-0006, Item#: 9.
A.RATIFICATION OF APPOINTMENTS TO THE FOLLOWING COMMISSIONS:
Emma Abutin, Commission on Aging
-
Patricia Fernandez, International Friendship Commission
-
B.RATIFICATIONOFAPPOINTMENTOFTHEFOLLOWINGSTUDENTSTOTHEYOUTH
ACTION COUNCIL:
Samuel Strong
-
Matthew Hong
-
Daniela Diaz
-
Colin Tam
-
Gabriela Perez
-
Elizabeth Hafen
-
Hannah Johnson
-
Paris Delgado
-
City of Chula VistaPage 1 of 1Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 386
2016-01-12 Agenda PacketPage 387
2016-01-12 Agenda PacketPage 388
City of Chula Vista
Staff Report
File#:16-0002, Item#: 10.
APPOINTMENT OF DEPUTY MAYOR
City of Chula VistaPage 1 of 1Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 389
City of Chula Vista
Staff Report
File#:16-0001, Item#: 11.
APPOINTMENT OF CITY COUNCILMEMBERS TO OUTSIDE AGENCIES:
Chula Vista Veterans Home Support Foundation -Member
Chula Vista Veterans Home Support Foundation -Alternate
International Council for Local Environmental Initiatives
(ICLEI) - Environmental Lead
International Council for Local Environmental Initiatives
(ICLEI) - Alternate
League of California Cities, San Diego Division - Member
League of California Cities, San Diego Division - Alternate
Metropolitan Transit System Board of Directors (MTS) -
Member
Metropolitan Transit System Board of Directors (MTS) -
Alternate
Metropolitan Wastewater Commission (Metro) - Member
Metropolitan Wastewater Commission (Metro) - Alternate
Otay Valley Regional Park (OVRP) Policy Committee and
Preserve Owner Manager (POM) - Member
Otay Valley Regional Park (OVRP) Policy Committee and
Preserve Owner Manager (POM) - Alternate
nd
San Diego Association of Governments (SANDAG) Boardof Directors - 2 Alternate
San Diego Association of Governments (SANDAG)Bayshore Bikeway Committee
South County Economic Development Council (EDC) -
Member
South County Economic Development Council (EDC) -
Alternate
City of Chula VistaPage 1 of 1Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 390
Mitigation Program
–not by City
* Appointments to SANDAG’SPolicy Advisory Committees (Borders, Executive, Public Safety, Regional Planning, and Transportationare made by the
Working Group
Environmental
OTHER*
SANDAG
391
Page
primary representatives of each of the South County Subregion member agencies (National City, Chula Vista, Imperial Beach, and Coronado)
San Diego Association of Governments (SANDAG) Board of San Diego Association of Governments (SANDAG) Board of San Diego Association of Governments (SANDAG) Board of
San Diego Association of Governments (SANDAG) Bayshore
Otay Valley Regional Park (OVRP) Policy Committee and Otay Valley Regional Park (OVRP) Policy Committee and
Metropolitan Wastewater Commission (Metro) -AlternateMember
Metropolitan Wastewater Commission (Metro) -Member
Metropolitan Transit System Board of Directors (MTS) -Metropolitan Transit System Board of Directors (MTS) -
International Council for Local Environmental Initiatives
League of California Cities (LCC) San Diego Division –
South County Economic Development Council (EDC) –South County Economic Development Council (EDC) -
-
), San Diego Division
ICLEI (International Council for Local Environmental
-
Chula Vista Veterans Home Support Foundation
Alternate
Member
COUNCIL ASSIGNMENTS
Preserve Owner Manager (POM) -Preserve Owner Manager (POM) –
2015
League of California Cities (LCC
Alternate
Alternate
Initiatives) -Member
Bikeway Committee
Member
(ICLEI) –Alternate
nd
st
21
Directors –Directors –Directors –
AlternateAlternate
MemberMemberMember
Alternate
Cameron Celeste, Council
AIDE(S)/STAFF ASSISTANTNatalie Flores, Executive
Albert Velasquez, Policy
Melissa Martin, Council
Jason Paguio, Council
Jackson,
Council Assistant
Leslie Wolf, Senior
Maeve Malong
Chief of Staff
Karla Mendez
-
Judy Walsh
AssistantAssistant
Assistant
Secretary
Aide
---------
Packet
Appointed Term: 2015 –2016
Agenda
Term: 2014 –2018Term: 2012 –2016
Term: 2014 –2018Term: 2014 –2018Term: 2010 –2014Term: 2008 –2012
Pamela Bensoussan
COUNCILMEMBER
Patricia Aguilar
John McCann
SEAT NO.2016-01-12
Steve Miesen
Seat No. 1Seat No. 2Seat No. 3Seat No. 4
Mary Salas
Mayor
Updated 06/02/2015
Council.
stststst
ndnd
1111
22
City of Chula Vista
Staff Report
File#:16-0012, Item#: 12.
DISCUSSIONANDPOSSIBLEACTIONREGARDINGREINSTATINGINDEPENDENCEDAY
FIREWORKS IN SOUTH SAN DIEGO BAY
City of Chula VistaPage 1 of 1Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 392
City of Chula Vista
Staff Report
File#:16-0009, Item#: 13.
A. Proposed Processes for Developing and Bringing Forward for Council Consideration
Lobbyist Registration Ordinance
Ex Parte Communications Policies
Campaign Contribution Ordinance update
B. Scheduling for Next AB1234 (Open Government and Ethics) Training
City of Chula VistaPage 1 of 1Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 393
City of Chula Vista
Staff Report
File#:16-0004, Item#: 14.
CONFERENCE WITH LEGAL COUNSEL REGARDING EXISTING LITIGATION PURSUANT TO
GOVERNMENT CODE SECTION 54956.9 (d)(1)
Names of cases:
A) Jamie Anglin v. City of Chula Vista, Worker’s Compensation Appeals Board, Case No.
ADJ2955866;
B) Dan Villamin v. City of Chula Vista, et al., United States District Court, Case No.
15cv02214-BAS-RBB; and
C) Chris Shilling, et al. v. City of Chula Vista, et al., San Diego Superior Court, Case No. 37-
2015-00006097-CU-MC-CTL
City of Chula VistaPage 1 of 1Printed on 1/7/2016
powered by Legistar™
2016-01-12 Agenda PacketPage 394