HomeMy WebLinkAboutAgenda Packet 2018_01_09I declare under penalty of perjury that 1 am employed
by the City of Chula Vista in the office of the City Clerk
and that I posted the document according to Brown Act
Mary Casillas Salas, Mayor
Patricia Aguilar, Councilmember Gary Halbert, City Manager
Mike Diaz, Councilmember Glen R. Googins, City Attorney
John McCann, Councilmember Kerry K. Bigelow, City Clerk
Stephen C. Padilla, Councilmember
Tuesday, January 9, 2018 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, Diaz, McCann, Padilla and Mayor Casillas Sales
PLEDGE OF ALLEGIANCE TO THE FLAG AND MOMENT OF SILENCE
CONSENT CALENDAR (Items 1 - 5)
The Council will enact the Consent Calendar staff recommendations by one motion, without
discussion, unless a Councilmember, a member of the public, or staff requests that an item be
removed for discussion. If you wish to speak on one of these items, please fill out a "Request
to Speak" form (available in the lobby) and submit it to the City Clerk prior to the meeting. Items
pulled from the Consent Calendar will be discussed immediately following the Consent
Calendar.
1. 18-0010 APPROVAL OF MINUTES of September 19, 2017.
Staff Recommendation: Council approve the minutes.
City of Chula Vista Page 1 Printed on 11412018
January 9, 2018City Council Agenda
ORDINANCE OF THE CITY OF CHULA VISTA AMENDING
CHAPTER 8.22 OF THE CHULA VISTA MUNICIPAL CODE
TO EXPAND SMOKING PROHIBITIONS (SECOND
READING AND ADOPTION)
18-00012.18-0001
Development Services Department Department:
The activity is not a “Project” as defined under Section 15378 of the
California Environmental Quality Act State Guidelines; therefore,
pursuant to State Guidelines Section 15060(c)(3) no environmental
review is required.
Environmental Notice:
Council adopt the ordinance. Staff Recommendation:
ORDINANCE OF THE CITY OF CHULA VISTA AMENDING
SECTION 2.04.020 OF THE CHULA VISTA MUNICIPAL
CODE RELATING TO THE TIME AND PLACE OF COUNCIL
MEETINGS (SECOND READING AND ADOPTION)
18-00023.18-0002
City Manager Department:
The activity is not a “Project” as defined under Section 15378 of the
California Environmental Quality Act State Guidelines; therefore,
pursuant to State Guidelines Section 15060(c)(3) no environmental
review is required.
Environmental Notice:
Council adopt the ordinance. Staff Recommendation:
ACCEPTANCE OF AUDITED FINANCIAL STATEMENTS
FOR FISCAL YEAR ENDED JUNE 30, 2017
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA MAKING AMENDMENTS TO THE FISCAL
YEAR 2016/2017 BUDGET TO ADJUST FOR VARIANCES
AND APPROPRIATING FUNDS THEREFOR (4/5 VOTE
REQUIRED)
17-05034.17-0503
Finance Department Department:
The activity is not a “Project” as defined under Section 15378 of the
California Environmental Quality Act State Guidelines; therefore,
pursuant to State Guidelines Section 15060(c)(3) no environmental
review is required.
Environmental Notice:
Council accept the report and adopt the resolution. Staff Recommendation:
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January 9, 2018City Council Agenda
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA ACCEPTING A GRANT OF $5,000 FROM
SAN DIEGO GAS & ELECTRIC AND APPROPRIATING THE
FUNDS TO THE MUNICIPAL FACILITIES ENERGY
EFFICIENCY IMPROVEMENTS SECTION OF THE OTHER
GRANTS FUND FOR THE CIVIC CENTER FAÇADE LED
LIGHTING PROJECT (4/5 VOTE REQUIRED)
17-05405.17-0540
Economic Development Department Department:
The Project qualifies for a Categorical Exemption pursuant to the California
Environmental Quality Act State Guidelines Section 15303 Class 3 (New
Construction or Conversion of Small Structures) and/or Section 15301 Class
1 (Existing Facilities).
Environmental Notice:
Council adopt the resolution. Staff Recommendation:
ITEMS REMOVED FROM THE CONSENT CALENDAR
PUBLIC COMMENTS
Persons speaking during Public Comments may address the Council on any subject matter
within the Council’s jurisdiction that is not listed as an item on the agenda. State law generally
prohibits the Council from discussing or taking action on any issue not included on the agenda,
but, if appropriate, the Council may schedule the topic for future discussion or refer the matter
to staff. Comments are limited to three minutes.
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January 9, 2018City Council Agenda
ACTION ITEMS
The Item(s) listed in this section of the agenda will be considered individually by the Council and
are expected to elicit discussion and deliberation. If you wish to speak on any item, please fill
out a “Request to Speak” form (available in the lobby) and submit it to the City Clerk prior to the
meeting.
SELECTION OF A DATE AND TIME FOR AN OPEN
MEETING TO CONDUCT INTERVIEWS OF ALL
APPLICANTS WHO SUBMITTED A QUALIFIED
APPLICATION DURING THE SPECIFIED APPLICATION
PERIOD TO FILL ONE VACANCY ON THE GROWTH
M A N A G E M E N T O V E R S I G H T C O M M I S S I O N
(ENVIRONMENTAL REPRESENTATIVE)
(In accordance with Chula Vista Municipal Code section
2.53.040 (D), since four or fewer qualified applications were
received, all applicants will be invited to interview.)
18-00056.18-0005
City Clerk Department:
The activity is not a “Project” as defined under Section 15378 of the
California Environmental Quality Act State Guidelines; therefore,
pursuant to State Guidelines Section 15060(c)(3) no environmental
review is required.
Environmental Notice:
Council select a date and time for an open meeting to conduct
interviews of all applicants for the Growth Management Oversight
Commission who submitted a qualified application during the specified
application period.
Staff Recommendation:
CITY MANAGER’S REPORTS
MAYOR’S REPORTS
COUNCILMEMBERS’ COMMENTS
CITY ATTORNEY'S REPORTS
ADJOURNMENT
to the Regular City Council Meeting on January 16, 2018, at 5:00 p.m., in the Council
Chambers.
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January 9, 2018City Council Agenda
Materials provided to the City Council related to any open-session item on this agenda are available for
public review at the City Clerk’s Office, located in City Hall at 276 Fourth Avenue, Building A, during
normal business hours.
In compliance with the
AMERICANS WITH DISABILITIES ACT
The City of Chula Vista requests individuals who require special accommodations to access, attend,
and/or participate in a City meeting, activity, or service, contact the City Clerk’s Office at (619)
691-5041(California Relay Service is available for the hearing impaired by dialing 711) at least
forty-eight hours in advance of the meeting.
Most Chula Vista City Council meetings, including public comments, are video recorded and aired live
on AT&T U-verse channel 99 (throughout the County), on Cox Cable channel 24 (only in Chula Vista),
and online at www.chulavistaca.gov. Recorded meetings are also aired on Wednesdays at 7 p.m. (both
channels) and are archived on the City's website.
Sign up at www.chulavistaca.gov to receive email notifications when City Council agendas are
published online.
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City of Chula Vista
Staff Report
File#:18-0010, Item#: 1.
APPROVAL OF MINUTES of September 19, 2017.
RECOMMENDED ACTION
Council approve the minutes.
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City of Chula Vista
Meeting Minutes - Draft
5:00 PM Council Chambers
276 4th Avenue, Building A
Chula Vista, CA 91910
Tuesday, September 19, 2017
REGULAR MEETING OF THE CITY COUNCIL
CALL TO ORDER
A Regular Meeting of the City Council of the City of Chula Vista was called to order at 5:04 p.m. in the
Council Chambers, located in City Hall, 276 Fourth Avenue, Chula Vista, California.
ROLL CALL:
Present:Councilmember Aguilar, Councilmember Diaz, Deputy Mayor McCann, Councilmember
Padilla and Mayor Casillas Salas
Also Present: Assistant City Manager Kachadoorian, City Attorney Googins, City Clerk Bigelow, and
Records Manager Turner
PLEDGE OF ALLEGIANCE TO THE FLAG AND MOMENT OF SILENCE
Councilmember Padilla led the Pledge of Allegiance.
Mayor Casillas Salas called for a moment of silence for the people affected by the earthquake and
hurricane in Mexico, and for those in the path of yet another hurricane.
SPECIAL ORDERS OF THE DAY
A.17-0413 OATHS OF OFFICE
· David Wynne, Veterans Advisory Commission
· Judy Gallardo, International Friendship Commission
· Timothy McMillin, Sustainability Commission
Acting City Clerk Bigelow administered the oaths of office to Commissioners Wynne and Gallard, and
Councilmember Diaz presented them with certificates of appointment. Commissioner McMillin was not
present.
B.17-0368 PRESENTATION OF QUARTERLY EMPLOYEE RECOGNITION
RECIPIENTS
Human Resources Director Chase recognized recipients of quarterly employee awards.
C.17-0384 RECOGNITION OF THE BONITA VALLEY GIRLS SOFTBALL LEAGUE
FOR BRINGING HOME TWO NATIONAL CHAMPIONSHIPS
Mayor Casillas Salas congratulated the Bonita Valley Girls Softball League, and Deputy Mayor McCann
and Councilmember Aguilar presented the players with medals.
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September 19, 2017City Council Meeting Minutes - Draft
D.17-0385 PRESENTATION OF A PROCLAMATION TO SOUTHWESTERN
COLLEGE IN CELEBRATION OF ITS 56TH ANNIVERSARY
Mayor Casillas Salas read the proclamation and Councilmember Padilla presented it to the members of
the board.
E.17-0400 PRESENTATION BY SAN MIGUEL FIRE CHIEF CRISS BRAINARD
REGARDING THE RETURN OF A STAND- ALONE SAN MIGUEL FIRE
DISTRICT
San Miguel Chief Criss Brainard thanked Chief Geering and presented him with an award for assisting in
San Miguel Fire District's transition to a stand-alone station.
CONSENT CALENDAR (Items 1 - 4)
City Attorney Googins stated an amended agreement for Item 4 had been distributed to Council.
1.17-0416 APPROVAL OF MINUTES of July 25, 2017.
Recommended Action: Council approve the minutes.
2.17-0120 RESOLUTION NO. 2017-178 OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA APPROVING AGREEMENTS WITH KIMLEY-HORN AND
ASSOCIATES, INC.; NV5, INC.; RICK ENGINEERING COMPANY; AND
T.Y. LIN INTERNATIONAL FOR CIVIL ENGINEERING CONSULTING
SERVICES FOR VARIOUS CAPITAL IMPROVEMENT PROGRAM
PROJECTS AND OTHER CITY PROJECTS
Recommended Action: Council adopt the resolution.
3.17-0366 RESOLUTION NO. 2017-179 OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA AMENDING THE FISCAL YEAR 2017-2018 CIP BUDGET
TO ESTABLISH NEW CAPITAL IMPROVEMENT PROJECTS, “RMRA
MAJOR PAVEMENT REHABILITATION FY2017/18” (STM-395) AND
“RMRA MAJOR PAVEMENT REHABILITATION PHASE 2 FY2017/18”
(STM-396), AND APPROPRIATING $1,497,670 BASED ON
UNANTICIPATED REVENUE FROM THE ROAD MAINTENANCE AND
REHABILITATION ACCOUNT (RMRA) IN THE GAS TAX FUND TO
STM-395 (4/5 VOTE REQUIRED)
Recommended Action: Council adopt the resolution.
4.17-0389 RESOLUTION NO. 2017-180 OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA APPROVING THE FIRST AMENDMENT TO STANDARD
INDUSTRIAL/COMMERCIAL SINGLE TENANT LEASE-GROSS
BETWEEN THE CITY OF CHULA VISTA AND SOUTH BAY COMMUNITY
SERVICES
Recommended Action: Council adopt the resolution.
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September 19, 2017City Council Meeting Minutes - Draft
Approval of the Consent Calendar
A motion was made by Deputy Mayor McCann, seconded by Councilmember
Aguilar, to approve staff's recommendations on the above Consent Calendar
items, headings read, text waived. The motion carried by the following vote:
ACTION:
Yes:Aguilar, Diaz, McCann, Padilla and Casillas Salas5 -
No:0
Abstain:0
ITEMS REMOVED FROM THE CONSENT CALENDAR
There were none.
PUBLIC COMMENTS
Frank McPhillips, and Sandy Sato, both Chula Vista residents, expressed concern regarding debris in
their neighborhoods and the condition of their streets.
Tony Bourne, expressed concern regarding issues related to homelessness.
ACTION ITEMS
5.17-0411 ORDINANCE OF THE CITY OF CHULA VISTA AMENDING CHAPTER
9.80 OF THE CHULA VISTA MUNICIPAL CODE RELATING TO SEX
OFFENDER RESIDENCY RESTRICTIONS (FIRST READING)
Deputy City Attorney McClurg presented information on the item.
A motion was made by Mayor Casillas Salas, seconded by Councilmember Diaz,
that the above ordinance be placed on first reading, heading read, text waived.
The motion carried by the following vote:
ACTION:
Yes:Aguilar, Diaz, McCann, Padilla and Casillas Salas5 -
No:0
Abstain:0
CITY MANAGER’S REPORTS
Assistant City Manager Kachadoorian announced the I-5 and I-805 southbound lanes would be closed
September 23rd through September 25th.
MAYOR’S REPORTS
Mayor Casillas Salas spoke regarding the BonitaFest welcoming ceremony.
COUNCILMEMBERS’ COMMENTS
Councilmember Diaz spoke regarding an upcoming community forum and reported that the City would be
providing Hepatitis A vaccines.
Deputy Mayor McCann spoke regarding BonitaFest. He expressed support for victims of the earthquake in
Mexico City and hurricanes in Texas, Florida and Puerto Rico.
Councilmember Padilla expressed concern for the victims of the earthquake and hurricanes.
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September 19, 2017City Council Meeting Minutes - Draft
City Attorney Googins announced an upcoming Institute for Public Strategies Forum on the topics of
marijuana, homelessness and alcohol.
City Attorney Googins announced that the Council would convene in closed session to discuss Items 6
and 8, listed below. He stated Item 7 would be continued to the meeting of September 26, 2017.
Mayor Casillas Salas recessed the meeting at 5:56 p.m. The Council reconvened in closed session at
6:10 p.m., with all members present.
CLOSED SESSION
Pursuant to Resolution No. 13706 and Council Policy No. 346-03, Official Minutes and records of
action taken during Closed Sessions are maintained by the City Attorney.
6.17-0371 CONFERENCE WITH LEGAL COUNSEL--ANTICIPATED LITIGATION
Initiation of litigation pursuant to Government Code Section 54956.9(d)(4):
Two (2) Cases.
(This item was continued from 9/12/2017.)
There was no reportable action.ACTION:
7.17-0395 CONFERENCE WITH LEGAL COUNSEL--ANTICIPATED LITIGATION
Significant exposure to litigation pursuant to Government Code Section
54956.9(d)(2):
One (1) Case.
Item 7 was continued to the meeting of September 26, 2017.
8.17-0383 CONFERENCE WITH LEGAL COUNSEL REGARDING EXISTING
LITIGATION PURSUANT TO GOVERNMENT CODE SECTION 54956.9
(d)(1)
Name of case: Chula Vista Animal Care Facility & Scripps Health v.
Vernon Coston and Citizens Business Bank, San Diego Superior Court,
Case No. 37-2015-37598-CU-FR-CTL
Reportable action was pending finalization of settlement.ACTION:
ADJOURNMENT
At 7:50 p.m., Mayor Casillas Salas adjourned the meeting to the Regular City Council Meeting on
September 26, 2017, at 5:00 p.m., in the Council Chambers.
_______________________________
Kerry K. Bigelow, MMC, City Clerk
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City of Chula Vista
Staff Report
File#:18-0001, Item#: 2.
ORDINANCE OF THE CITY OF CHULA VISTA AMENDING CHAPTER 8.22 OF THE CHULA VISTA
MUNICIPAL CODE TO EXPAND SMOKING PROHIBITIONS (SECOND READING AND ADOPTION)
RECOMMENDED ACTION
Council adopt the ordinance.
SUMMARY
Since 1975, the City of Chula Vista has recognized the dangers of smoking through the adoption of
various policies, including Chula Vista Municipal Code (CVMC) Chapter 8.22, Regulations of
Smoking in Public Places and Places of Employment. Tonight’s action will streamline such policies
through amendments to CVMC 8.22 that add e-cigarettes to the definition of “smoking”, prohibit
smoking on any portion of City owned property (inclusive of all parks, libraries, City buildings and
associated parking lots), and restrict smoking to designated areas in affordable housing projects.
ENVIRONMENTAL REVIEW
Environmental Notice
The activity is not a “Project” as defined under Section 15378 of the California Environmental Quality
Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3) no environmental
review is required.
Environmental Determination
The activity is not a “Project” as defined under Section 15378 of the California Environmental Quality
Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3) no environmental
review is required.
BOARD/COMMISSION RECOMMENDATION
On December 12
th and 13
th, respectively, the Housing Advisory Commission (4-0) and Healthy Chula
Vista Advisory Commission (5-0) provided advisory recommendations that Council approve the
proposed amendments to Chula Vista Municipal Code Chapter 8.22.
DISCUSSION
On January 5, 2016, the first Healthy Chula Vista Action Plan was adopted, providing a set of
strategies to review, create, and evaluate policies and programs within the City and to develop
community partnerships to promote wellness within our community. A key component of the plan
included measures to prevent chronic diseases within our community.
Since 1964 the United States Surgeon General has recognized tobacco use as a public health
concern. Many federal, state, and local laws have been established over the past fifty years to limit
contact with second hand smoke from tobacco products and to provide cessation programs for
smokers to reduce risk of chronic diseases associated with smoking. Specifically, in Chula Vista the
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File#:18-0001, Item#: 2.
smokers to reduce risk of chronic diseases associated with smoking. Specifically, in Chula Vista the
following policies have been adopted over the years:
·Council Policy No. 840-01
(Ord. 1642 § 1, 1975)
Prohibits smoking in confined areas used by or open to the
public (e.g. city operated buildings, public meeting areas,
theatres, etc.).
·Council Policy No. 840-02
(Reso. 13801, 1988)
Excludes apparatus floor in all fire stations from enclosed
smoking prohibition in Council Policy 840-01.
·CVMC 8.22 (Ord. 3409 § 1,
2017; Ord. 3058 § 1, 2007; Ord.
3046 § 1, 2006; Ord. 3045 § 1,
2006; Ord. 3044 § 1, 2006; Ord.
3043 § 1, 2006; Ord. 3035, 2006;
Ord. 2086 § 1, 19 84; Ord. 1642 §
1, 1975)
Prohibits and/or regulates smoking in public places, in or
within 50 feet of any restaurant entrance, places of
employment and within city parks.
·Department policies:Public Works Department (2004) - prohibits smoking in city
vehicles;Police Department (2017) - establishes limitations
while on-duty or in vehicles and includes e-cigarettes; and
Library (2017) - prohibits smoking within 20 feet of all Library
facility entrances and operable windows.
·Environmental Tobacco
Smoke Control Directive
(2017)
Prohibits smoking within 25 feet of all building entrances and
operable windows of Buildings A, B and C on City Hall
campus.
Cancer, respiratory issues and heart disease associated with tobacco use are among the leading
preventable causes of death in the U.S. (more than 480,000 deaths per year). Diseases associated
with tobacco use are top drivers of workplace productivity impairment. Secondhand smoke is
estimated to cause an additional 50,000 deaths in the U.S. and exposure can increase risk of
coronary heart disease and stroke by 20% to 30%. According to research, every smoker (or tobacco
user) adds $5,816 in additional (indirect and direct) medical costs to employers. It is estimated that 5
-10% of the City’s workforce currently smokes and under all City insurance plans smoking cessation
programs are offered at no cost.
In keeping with the Healthy Community goal of the Strategic Plan, Staff is bringing forward
amendments to the City’s existing policies to limit “smoking” within City owned properties and
affordable housing developments. Tonight’s action will amend CVMC Chapter 8.22 to add e-
cigarettes, including devices used for vaping, to the definition of “smoking,” prohibit smoking on any
portion of City owned property (inclusive of all parks, libraries, City buildings, and associated parking
lots), and restrict smoking to designated areas in Affordable Housing Projects to align with U.S.
Department of Housing and Urban Development guidelines.
This strategy was identified in the adopted Healthy Chula Vista Action Plan under the focus area of
Health Care & Prevention. Other cities in the region such as Coronado, Del Mar, El Cajon and
Oceanside have banned smoking in public places, including sidewalks and other right of way. While
Staff is not proposing a ban on all City public right of way at this time, this step towards creating
healthier places in our community demonstrates the City’s commitment to being a leader in health
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File#:18-0001, Item#: 2.
policy and provides a streamlined message to all employees.
Staff anticipates returning to City Council after the ordinance is in effect, with the updated Human
Resource Policy that will streamline language for all City employees regarding the prohibition of
smoking on City facilities and provide additional guidance to specific departments as needed, as well
as repealing all previous smoking related policies. This approach will ensure that all employees are
aware of smoking policies from their first day of employment and provide a cohesive message about
the dangers of smoking throughout Chula Vista. The City will comply with its meet and confer
obligations, as required by the Meyers-Milias Brown Act (“MMBA”), as it proceeds in this process.
DECISION-MAKER CONFLICT
Staff has reviewed the decision contemplated by this action and has determined that it is not site-
specific and consequently, the 500-foot rule found in California Code of Regulations Title 2, section
18702.2(a)(11), is not applicable to this decision for purposes of determining a disqualifying real
property-related financial conflict of interest under the Political Reform Act (Cal. Gov't Code § 87100,
et seq.).
Staff is not independently aware, and has not been informed by any City Council member, of any
other 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. This item supports
Section 3.1.1 - Implement policies and programs that support a healthy community, by providing
healthier options.
CURRENT YEAR FISCAL IMPACT
Staff costs associated with the preparation of this staff report and for the Smoking Ordinance
amendments are offset by grant funds through the Centers for Disease Control’s Racial and Ethnic
Approaches to Community Health (REACH Chula Vista). Costs associated with signage will be offset
by budgeted funding through the Office of Sustainability.
ONGOING FISCAL IMPACT
None.
ATTACHMENTS
1. Proposed CVMC 8.22 Amendments
Staff Contact:Stacey Kurz, Development Services Department
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Attachment 1
Chula Vista Municipal Code
Chapter 8.22 REGULATION OF SMOKING IN PUBLIC
PLACES AND PLACES OF EMPLOYMENT
Page 1/3
The Chula Vista Municipal Code is current through Ordinance 3411, passed September 26, 2017.
Chapter 8.22
REGULATION OF SMOKING IN PUBLIC PLACES, AFFORDABLE HOUSING PROJECTS AND
PLACES OF EMPLOYMENT
Sections:
8.22.010 Purpose.
8.22.020 Definitions.
8.22.030 Prohibitions.
8.22.040 Designation of smoking areas.
8.22.050 Posting of signs.
8.22.060 Governmental agency cooperation.
8.22.070 Exceptions.
8.22.080 Enforcement and appeal.
8.22.090 Violations and penalties.
8.22.100 Education for no-smoking program.
8.22.110 Severability.
8.22.010 Purpose.
Because smoking of tobacco, or any other weed or plant, is a danger to health and a cause of material annoyance,
inconvenience, discomfort, and a health hazard, and in order to serve public health, safety and welfare, the declared
purpose of this chapter is to prohibit the smoking of tobacco, or any weed or plant, in Public Places, Affordable
Housing Projects and Places of Employment, except in designated smoking areas. (Ord. 2086 § 1, 1984; Ord. 1642 §
1, 1975).
8.22.020 Definitions.
“Smoke” or “Smoking” means and includes the carrying or use of a lighted pipe, or lighted cigar, or lighted cigarette
or e-cigarette of any kind, including any device used for vaping, or the lighting of a pipe, cigar or cigarette of any
kind.
“Public Place” means any enclosed area to which the public is invited or in which the public is permitted, including,
but not limited to, retail stores, retail service establishments, retail food production and marketing establishments,
restaurants, theaters, waiting rooms, reception areas, educational facilities, health facilities and public transportation
facilities. A private residence is not a “public place.”
“Place of Employment” means any enclosed area under the control of a public or private employer which employees
normally frequent during the course of employment, including, but not limited to, work areas, employee lounges,
conference rooms, and employee cafeterias. A private residence is not a “place of employment.” (Ord. 2086 § 1,
1984; Ord. 1642 § 1, 1975).
“Affordable Housing Project” means a housing complex which is subject to income and rent restrictions recorded
against the property to the benefit of the City of Chula Vista and/or the Chula Vista Housing Authority.
8.22.030 Prohibitions.
A. No person shall Smoke in a Public Place or Place of Employment, except in designated smoking areas.
B. No person shall Smoke in the dining area of any restaurant or establishment where people eat, including outdoor
patios, outdoor bars that serve food, or any covered eating area.
C. No person shall Smoke within 50 feet of any entrance to any restaurant or establishment where people eat.
D. No person shall Smoke on any portion of City owned property inclusive of all parks, libraries, City buildings, and
associated parking lots. . (Ord. 3409 § 1, 2017; Ord. 3058 § 1, 2007; Ord. 3046 § 1, 2006; Ord. 3045 § 1, 2006; Ord.
3044 § 1, 2006; Ord. 3043 § 1, 2006; Ord. 3035, 2006; Ord. 2086 § 1, 1984).
2018-01-09 Agenda Packet Page14
Attachment 1
Chula Vista Municipal Code
Chapter 8.22 REGULATION OF SMOKING IN PUBLIC
PLACES AND PLACES OF EMPLOYMENT
Page 2/3
The Chula Vista Municipal Code is current through Ordinance 3411, passed September 26, 2017.
E. No person shall Smoke within an Affordable Housing Project, except in designated smoking areas as defined in
Section 8.22.040.B.
8.22.040 Designation of smoking areas.
A. Smoking areas may be designated in public places and places of employment by proprietors or other persons in
charge, except in retail stores, retail service establishments, food markets, public conveyances, theaters, auditoriums,
public assembly rooms, meeting rooms, rest rooms, elevators, pharmacies, libraries, museums or galleries which are
open to the public or any other place where Smoking is prohibited by the Fire Marshal or by other law, ordinance or
regulation. Where smoking areas are designated, existing physical barriers and ventilation systems shall be used to
minimize the toxic effect of smoke in adjacent nonsmoking areas. It shall be the responsibility of employers to
provide Smoke-free areas for nonsmokers within existing facilities to the maximum extent possible, but employers
are not required to incur any expense to make structural or other physical modifications in providing these areas. An
employer who in good faith develops and promulgates a policy regarding Smoking and nonsmoking in the
workplace shall be deemed to be in compliance with this section; provided, that a policy, which designates an entire
workplace as a Smoking area, shall not be deemed a good faith policy.
No public place other than the ones enumerated in CVMC 8.22.070 shall be designated as a smoking area in its
entirety.
B. Outdoor smoking areas may be designated within an Affordable Housing Project as long as they are not within 25
feet of any window, door, or common area amenities.
C. Notwithstanding any other provision of this chapter, any facility or area may be designated in its entirety as a
no-smoking area by the owner or manager thereof. (Ord. 3058 § 1, 2007; Ord. 2086 § 1, 1984).
8.22.050 Posting of signs.
Signs which designate smoking or no-smoking areas established by this chapter shall be clearly, sufficiently, and
conspicuously posted in every room, building, or other place so covered by this chapter. No-smoking signs shall be
specifically placed in retail food production and marketing establishments, including grocery stores and
supermarkets open to the public, so that they are clearly visible to persons upon entering the store, clearly visible to
persons in checkout lines, and clearly visible to persons at meat and produce counters. The manner of such posting,
including the wording, size, color, design, and place of posting, whether on the walls, doors, tables, counters, stands
or elsewhere, shall be at the discretion of the owner, operator, manager, or other person having control of such room,
building or other place, so long as clarity, sufficiency, and conspicuousness are apparent in communicating the
intent of this chapter. (Ord. 2086 § 1, 1984).
8.22.060 Governmental agency cooperation.
The City Manager shall annually request that governmental and educational agencies who conduct their specific
business within the City of Chula Vista establish local operating procedures to cooperate and comply with this
chapter. In federal, State, county and special school districts within the City of Chula Vista, the City Manager shall
urge enforcement of their existing no-smoking prohibitions and request cooperation with this chapter. (Ord. 3058 §
1, 2007; Ord. 2086 § 1, 1984; Ord. 1642 § 1, 1975).
8.22.070 Exceptions.
A. No-smoking areas are not required in individual private offices, hotel and motel meeting and assembly rooms
rented to guests, areas and rooms while in use for private social functions, psychiatric facilities, jails, stores that deal
exclusively in tobacco products and accessories, and smoking lounges as that term is defined in Government Code
Section 7596.
B. Any owner or manager of a business or other establishment subject to this chapter may apply to the City Council
for an exemption or modification of the provisions of this chapter due to unique or unusual circumstances or
conditions. (Ord. 3058 § 1, 2007; Ord. 2086 § 1, 1984; Ord. 1642 § 1, 1975).
2018-01-09 Agenda Packet Page15
Attachment 1
Chula Vista Municipal Code
Chapter 8.22 REGULATION OF SMOKING IN PUBLIC
PLACES AND PLACES OF EMPLOYMENT
Page 3/3
The Chula Vista Municipal Code is current through Ordinance 3411, passed September 26, 2017.
8.22.080 Enforcement and appeal.
A. The City Manager shall be responsible for compliance with this chapter when facilities which are owned,
operated or leased by the City of Chula Vista are involved, including designating smoking areas, if any, when the
City is the public employer. The City Manager shall provide business license applicants with copies of this chapter.
B. The owner, operator or manager of any facility, business or agency shall post or cause to be posted all “No
Smoking” signs required by this chapter. Owners, operators, managers or employees of covered entities shall be
required to orally inform persons violating this chapter of the provisions of the chapter. The duty to inform such
violator shall arise when such owner, operator, manager or employee becomes aware of the violation.
C. It shall be the responsibility of employers to disseminate information covering the provisions of this chapter to
employees. (Ord. 3058 § 1, 2007; Ord. 2086 § 1, 1984; Ord. 1642 § 1, 1975).
8.22.090 Violations and penalties.
Any person who violates any provision of this chapter by smoking in a posted “No Smoking” area, or by failing to
post or cause to be posted a “No Smoking” sign required by this chapter, or by a knowing failure to inform any
person who violates the provisions of this chapter, when such duty to inform arises, as set forth in CVMC
8.22.080(B), is guilty of an infraction. (Ord. 3058 § 1, 2007; Ord. 2086 § 1, 1984; Ord. 1642 § 1, 1975).
8.22.100 Education for no-smoking program.
The City Manager shall engage in a continuing program to inform and clarify the purposes of this chapter to citizens
affected by it, and to guide owners, operators and managers in their compliance.
The City shall leave the responsibility of conducting a public education campaign, regarding the health-degrading
aspects of smoking, to other governmental and health agencies equipped with the needed expertise to conduct such
campaign. (Ord. 3058 § 1, 2007; Ord. 1642 § 1, 1975).
8.22.110 Severability.
If any provision, clause, sentence or paragraph of this chapter, or the application of this chapter to any person or
circumstance, shall be held invalid, such invalidity shall not affect the other provisions or application of the
provisions of this chapter which can be given effect without the invalid provision or application, and to this end, the
provisions of this chapter are hereby declared to be severable. (Ord. 3058 § 1, 2007; Ord. 2086 § 1, 1984; Ord. 1642
§ 1, 1975).
2018-01-09 Agenda Packet Page16
SECOND READING AND ADOPTION
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ORDINANCE NO.
ORDINANCE OF THE CITY OF CHULA VISTA AMENDING
CHAPTER 8.22 OF THE CHULA VISTA MUNICIPAL CODE
TO EXPAND SMOKING PROHIBITIONS
WHEREAS, jurisdictions are becoming increasingly aware that cities play a critical role
in supporting the health and well-being of their communities; and
WHEREAS, the Healthy Chula Vista Action Plan, adopted January 5, 2016, included
strategies to prohibit smoking on City facilities and in affordable housing projects; and
WHEREAS, smoking and exposure to cigarette smoke are associated with health risks
such as the onset of diseases, including various cancers as well as cardiovascular and respiratory
diseases; and
WHEREAS, e-cigarettes have been found to contain a number of toxins, carcinogens and
components suspected of being harmful to humans; and
WHEREAS, research shows each smoker costs employers nearly $6,000 in indirect and
direct medical costs per year; and
WHEREAS, the City desires to follow U.S. Department of Housing and Urban
Development guidelines surrounding smoking in affordable housing projects where the City has
deed and rent restrictions on such property; and
WHEREAS, the City, including various City Departments, have previously adopted
policies to prohibit and/or regulate smoking, including, but not limited to, Council Policies Nos.
840-01 and 840-02 and an Environmental Tobacco Smoke Control Directive (adopted in 2017);
and
WHEREAS, in order to streamline and advance policy related to smoking exposure in the
City, amendments have been proposed to Chula Vista Municipal Code Chapter 8.22.
NOW THEREFORE the City Council of the City of Chula Vista does ordain as follows:
Section I.
Chula Vista Municipal Code Chapter 8.22 is hereby amended to read as set forth in
Attachment A.
Section II. Severability
If any portion of this Ordinance, or its application to any person or circumstance, is for
any reason held to be invalid, unenforceable or unconstitutional, by a court of competent
2018-01-09 Agenda Packet Page17
Ordinance
Page 2
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 application to 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 III. Construction
The City Council of the City of Chula Vista intends this Ordinance to supplement, not to
duplicate or contradict, applicable state and federal law and this Ordinance shall be construed in
light of that intent.
Section IV. Effective Date
This Ordinance shall take effect and be in force on the thirtieth day after its final passage.
Section V. 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 by Approved as to form by
_____________________________________ ____________________________________
Kelly G. Broughton, FASLA Glen R. Googins
Director of Development Services City Attorney
2018-01-09 Agenda Packet Page18
Ordinance
Page 3
ATTACHMENT A
Chapter 8.22
REGULATION OF SMOKING IN PUBLIC PLACES, AFFORDABLE HOUSING PROJECTS AND
PLACES OF EMPLOYMENT
Sections:
8.22.010 Purpose.
8.22.020 Definitions.
8.22.030 Prohibitions.
8.22.040 Designation of smoking areas.
8.22.050 Posting of signs.
8.22.060 Governmental agency cooperation.
8.22.070 Exceptions.
8.22.080 Enforcement and appeal.
8.22.090 Violations and penalties.
8.22.100 Education for no-smoking program.
8.22.110 Severability.
8.22.010 Purpose.
Because smoking of tobacco, or any other weed or plant, is a danger to health and a cause of material annoyance,
inconvenience, discomfort, and a health hazard, and in order to serve public health, safety and welfare, the declared
purpose of this chapter is to prohibit the smoking of tobacco, or any weed or plant, in Public Places, Affordable
Housing Projects, and Places of Employment, except in designated smoking areas.
8.22.020 Definitions.
“Smoke” or “Smoking” means and includes the carrying or use of a lighted pipe, or lighted cigar, or lighted cigarette
or e-cigarette of any kind, including any device use for vaping, or the lighting of a pipe, cigar or cigarette of any
kind.
“Public Place” means any enclosed area to which the public is invited or in which the public is permitted, including,
but not limited to, retail stores, retail service establishments, retail food production and marketing establishments,
restaurants, theaters, waiting rooms, reception areas, educational facilities, health facilities, and public transportation
facilities. A private residence is not a “public place.”
“Place of Employment” means any enclosed area under the control of a public or private employer which employees
normally frequent during the course of employment, including, but not limited to, work areas, employee lounges,
conference rooms, and employee cafeterias. A private residence is not a “place of employment.”
“Affordable Housing Project” means a housing complex which is subject to income and rent restrictions recorded
against the property to the benefit of the City of Chula Vista and/or the Chula Vista Housing Authority.
8.22.030 Prohibitions.
A. No person shall Smoke in a Public Place or Place of Employment, except in designated smoking areas.
B. No person shall Smoke in the dining area of any restaurant or establishment where people eat, including outdoor
patios, outdoor bars that serve food, or any covered eating area.
C. No person shall Smoke within 50 feet of any entrance to any restaurant or establishment where people eat.
D. No person shall Smoke on any portion of City owned property inclusive of all parks, libraries, City buildings, and
associated parking lots.
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Ordinance
Page 4
E. No person shall Smoke within an Affordable Housing Project, except in designated smoking areas as defined in
Section 8.22.040.B.
8.22.040 Designation of smoking areas.
A. Smoking areas may be designated in public places and places of employment by proprietors or other persons in
charge, except in retail stores, retail service establishments, food markets, public conveyances, theaters, auditoriums,
public assembly rooms, meeting rooms, rest rooms, elevators, pharmacies, libraries, museums or galleries which are
open to the public or any other place where Smoking is prohibited by the Fire Marshal or by other law, ordinance or
regulation. Where smoking areas are designated, existing physical barriers and ventilation systems shall be used to
minimize the toxic effect of smoke in adjacent nonsmoking areas. It shall be the responsibility of employers to
provide Smoke-free areas for nonsmokers within existing facilities to the maximum extent possible, but employers
are not required to incur any expense to make structural or other physical modifications in providing these areas. An
employer who in good faith develops and promulgates a policy regarding Smoking and nonsmoking in the
workplace shall be deemed to be in compliance with this section; provided, that a policy, which designates an entire
workplace as a smoking area, shall not be deemed a good faith policy. No public place other than the ones
enumerated in CVMC 8.22.070 shall be designated as a smoking area in its entirety.
B. Outdoor smoking areas may be designated within an Affordable Housing Project as long as they are not within 25
feet of any window, door, or common area amenities.
C. Notwithstanding any other provision of this chapter, any facility or area may be designated in its entirety as a no-
smoking area by the owner or manager thereof.
8.22.050 Posting of signs.
Signs which designate Smoking or no-smoking areas established by this chapter shall be clearly, sufficiently, and
conspicuously posted in every room, building, or other place so covered by this chapter. No-smoking signs shall be
specifically placed in retail food production and marketing establishments, including grocery stores and
supermarkets open to the public, so that they are clearly visible to persons upon entering the store, clearly visible to
persons in checkout lines, and clearly visible to persons at meat and produce counters. The manner of such posting,
including the wording, size, color, design, and place of posting, whether on the walls, doors, tables, counters, stands
or elsewhere, shall be at the discretion of the owner, operator, manager, or other person having control of such room,
building or other place, so long as clarity, sufficiency, and conspicuousness are apparent in communicating the
intent of this chapter.
8.22.060 Governmental agency cooperation.
The City Manager shall annually request that governmental and educational agencies who conduct their specific
business within the City of Chula Vista establish local operating procedures to cooperate and comply with this
chapter. In federal, State, county and special school districts within the City of Chula Vista, the City Manager shall
urge enforcement of their existing no-smoking prohibitions and request cooperation with this chapter.
8.22.070 Exceptions.
A. No-smoking areas are not required in individual private offices, hotel and motel meeting and assembly rooms
rented to guests, areas and rooms while in use for private social functions, psychiatric facilities, jails, stores that deal
exclusively in tobacco products and accessories, and smoking lounges as that term is defined in Government Code
Section 7596.
B. Any owner or manager of a business or other establishment subject to this chapter may apply to the City Council
for an exemption or modification of the provisions of this chapter due to unique or unusual circumstances or
conditions.
8.22.080 Enforcement and appeal.
A. The City Manager shall be responsible for compliance with this chapter when facilities which are owned,
operated or leased by the City of Chula Vista are involved, including designating smoking areas, if any, when the
City is the public employer. The City Manager shall provide business license applicants with copies of this chapter.
2018-01-09 Agenda Packet Page20
Ordinance
Page 5
B. The owner, operator or manager of any facility, business or agency shall post or cause to be posted all “No
Smoking” signs required by this chapter. Owners, operators, managers or employees of covered entities shall be
required to orally inform persons violating this chapter of the provisions of the chapter. The duty to inform such
violator shall arise when such owner, operator, manager or employee becomes aware of the violation.
C. It shall be the responsibility of employers to disseminate information covering the provisions of this chapter to
employees.
8.22.090 Violations and penalties.
Any person who violates any provision of this chapter by smoking in a posted “No Smoking” area, or by failing to
post or cause to be posted a “No Smoking” sign required by this chapter, or by a knowing failure to inform any
person who violates the provisions of this chapter, when such duty to inform arises, as set forth in CVMC
8.22.080(B), is guilty of an infraction.
8.22.100 Education for no-smoking program.
The City Manager shall engage in a continuing program to inform and clarify the purposes of this chapter to citizens
affected by it, and to guide owners, operators and managers in their compliance.
The City shall leave the responsibility of conducting a public education campaign, regarding the health-degrading
aspects of smoking, to other governmental and health agencies equipped with the needed expertise to conduct such
campaign.
8.22.110 Severability.
If any provision, clause, sentence or paragraph of this chapter, or the application of this chapter to any person or
circumstance, shall be held invalid, such invalidity shall not affect the other provisions or application of the
provisions of this chapter which can be given effect without the invalid provision or application, and to this end, the
provisions of this chapter are hereby declared to be severable.
2018-01-09 Agenda Packet Page21
City of Chula Vista
Staff Report
File#:18-0002, Item#: 3.
ORDINANCE OF THE CITY OF CHULA VISTA AMENDING SECTION 2.04.020 OF THE CHULA
VISTA MUNICIPAL CODE RELATING TO THE TIME AND PLACE OF COUNCIL MEETINGS
(SECOND READING AND ADOPTION)
RECOMMENDED ACTION
Council adopt the ordinance.
SUMMARY
Certain regularly scheduled City Council meetings throughout the year are canceled by Chula Vista
Municipal Code section 2.04.020, including the meeting on Tuesday following the Thanksgiving
holiday. Adoption of the proposed ordinance would change the policy to cancel meetings the week of
Thanksgiving instead of the Tuesday following Thanksgiving.
ENVIRONMENTAL REVIEW
Environmental Notice
The activity is not a “Project” as defined under Section 15378 of the California Environmental Quality
Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3) no environmental
review is required.
Environmental Determination
The Director of Development Services has reviewed the proposed activity for compliance with the
California Environmental Quality Act (CEQA) and has determined that the activity is not a “Project” as
defined under Section 15378 of the State CEQA Guidelines because it will not result in a physical
change in the environment; therefore, pursuant to Section 15060(c)(3) of the State CEQA Guidelines,
the activity is not subject to CEQA. Thus, no environmental review is required.
BOARD/COMMISSION RECOMMENDATION
Not Applicable
DISCUSSION
As required by Section 306 of the Chula Vista City Charter, regular meetings of the City Council are
fixed by ordinance and are currently held on the first, second, third and fourth Tuesdays of each
month. Chula Vista Municipal Code (CVMC) section 2.04.020 calls for certain regular meetings
throughout the year to be cancelled.
One of the regular meetings currently cancelled by CVMC section 2.04.020 is the meeting on the
Tuesday following the Thanksgiving holiday. Due to holiday travel and other activities that frequently
occur the week of Thanksgiving, staff recommends the Council consider cancelling meetings the
week of Thanksgiving instead of the Tuesday following Thanksgiving.
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File#:18-0002, Item#: 3.
Meetings that are cancelled by CVMC section 2.04.020 may be reinstituted if necessary by a majority
of the Council.
DECISION-MAKER CONFLICT
Staff has reviewed the decision contemplated by this action and has determined that it is not site-
specific and consequently, the 500-foot rule found in California Code of Regulations Title 2,
section 18702.2(a)(11), is not applicable to this decision for purposes of determining a
disqualifying real property-related financial conflict of interest under the Political Reform Act (Cal.
Gov't Code § 87100, et seq.).
Staff is not independently aware, and has not been informed by any Councilmember, of any other
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. Changing the meeting
schedule to cancel the meeting during the week of the Thanksgiving holiday instead of the week
following the Thanksgiving holiday will better facilitate public participation and support a Connected
Community.
CURRENT YEAR FISCAL IMPACT
There is no current fiscal year impact.
ONGOING FISCAL IMPACT
There is no ongoing fiscal year impact.
ATTACHMENTS
None
Staff Contact: Gary Halbert or Kerry Bigelow
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SECOND READING AND ADOPTION
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ORDINANCE NO.
ORDINANCE OF THE CITY OF CHULA VISTA AMENDING
SECTION 2.04.020 OF THE CHULA VISTA MUNICIPAL
CODE RELATING TO THE TIME AND PLACE OF COUNCIL
MEETINGS
WHEREAS, Section 306 of the Chula Vista City Charter requires the City Council to
hold regular meetings at least once each month at such times as it shall fix by ordinance or
resolution; and
WHEREAS, Chula Vista Municipal Code section 2.04.020 currently calls for regular
meetings to be held on the first, second, third, and fourth Tuesday of each month; and
WHEREAS, Chula Vista Municipal Code section 2.04.020 calls for certain meetings
throughout the year to be cancelled as a general policy of the City Council, including the meeting
regularly scheduled on the Tuesday following the Thanksgiving holiday; and
WHEREAS, The City Council desires to instead to cancel the meeting on the Tuesday
before the Thanksgiving holiday.
NOW THEREFORE the City Council of the City of Chula Vista does ordain as follows:
Section I.
Section 2.04.020 of the Chula Vista Municipal Code is hereby amended to read as
follows:
2.04.020 Meetings –Time and place.
Pursuant to Section 306 of the Charter, the Council shall hold regular meetings at least
once each month. Such meetings shall be held in the Council chambers at 276 Fourth
Avenue in the City, or in such other appropriate conference room within the Civic Center
Complex, as may be determined by the Council. Regular meetings shall be held on the
first, second, third, and fourth Tuesday of each month. The time of regular meetings shall
be set by written resolution of the City Council adopted at a regular meeting of the City
Council. Regular meetings may be cancelled in special circumstances or as necessary, in
the discretion of the City Manager, or by a majority vote of the Council. When the day
for any regular meeting of the Council falls on a legal holiday, no meeting shall be held
on such holiday.
It shall be the general policy of the City Council to cancel any meetings in the last week
of June and the first week of July, the week of Thanksgiving, the week following Easter,
the Tuesday following Labor Day, and the week of Christmas and New Year’s. Any of
these meetings may be reinstituted if necessary by a majority of the Council.
2018-01-09 Agenda Packet Page24
Ordinance
Page 2
Section II. Severability
If any portion of this Ordinance, or its application to any person or circumstance, is for
any reason held to be invalid, unenforceable or unconstitutional, by a court of competent
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 application to 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 III. Construction
The City Council of the City of Chula Vista intends this Ordinance to supplement, not to
duplicate or contradict, applicable state and federal law and this Ordinance shall be construed in
light of that intent.
Section IV. Effective Date
This Ordinance shall take effect and be in force on the thirtieth day after its final passage.
Section V. 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 by Approved as to form by
_____________________________________ ____________________________________
Gary Halbert Glen R. Googins
City Manager City Attorney
2018-01-09 Agenda Packet Page25
Section 2.04.020 of the Chula Vista Municipal Code is hereby amended to read as follows:
2.04.020 Meetings – Time and place.
Pursuant to Section 306 of the Charter, the Council shall hold regular meetings at least
once each month. Such meetings shall be held in the Council chambers at 276 Fourth
Avenue in the City, or in such other appropriate conference room within the Civic Center
Complex, as may be determined by the Council. Regular meetings shall be held on the
first, second, third, and fourth Tuesday of each month. The time of regular meetings shall
be set by written resolution of the City Council adopted at a regular meeting of the City
Council. Regular meetings may be cancelled in special circumstances or as necessary, in
the discretion of the City Manager, or by a majority vote of the Council. When the day
for any regular meeting of the Council falls on a legal holiday, no meeting shall be held
on such holiday.
It shall be the general policy of the City Council to cancel any meetings in the last week of
June and the first week of July, the Tuesday following theweek of Thanksgiving holiday,
the week following Easter, the Tuesday following Labor Day, and the week of Christmas
and New Year’s. Any of these meetings may be reinstituted if necessary by a majority of
the Council.
2018-01-09 Agenda Packet Page26
City of Chula Vista
Staff Report
File#:17-0503, Item#: 4.
ACCEPTANCE OF AUDITED FINANCIAL STATEMENTS FOR FISCAL YEAR ENDED JUNE 30,
2017
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA MAKING AMENDMENTS
TO THE FISCAL YEAR 2016/2017 BUDGET TO ADJUST FOR VARIANCES AND APPROPRIATING
FUNDS THEREFOR (4/5 VOTE REQUIRED)
RECOMMENDED ACTION
Council accept the report and adopt the resolution.
SUMMARY
Presented for City Council information and acceptance are the Audited Financial Statements for the
fiscal year ended June 30, 2017, as prepared by the independent audit firm of Lance Soll & Lunghard
LLP. The audit report submitted for the City has received an unqualified (clean) opinion from the
independent audit firm.
ENVIRONMENTAL REVIEW
Environmental Notice
The activity is not a “Project” as defined under Section 15378 of the California Environmental Quality
Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3) no environmental
review is required.
Environmental Determination
The Director of Development Services has reviewed the proposed activity for compliance with the
California Environmental Quality Act (CEQA) and has determined that the activity is not a “Project” as
defined under Section 15378 of the State CEQA Guidelines because the activity consists of a
governmental fiscal/administrative activity which does not result in a physical change in the
environment; therefore, pursuant to Section 15060(c)(3) of the State CEQA Guidelines, the activity is
not subject to CEQA. Thus, no environmental review is required.
BOARD/COMMISSION RECOMMENDATION
Not applicable.
DISCUSSION
Pursuant to the City Charter Section 1017, an annual audit is performed of the City's financial records
by an independent accounting firm. The report is included as an attachment. The firm of Lance Soll
& Lunghard, LLP has examined the general purpose financial statements of the City of Chula Vista
and has issued their opinion that those statements 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 as of June 30, 2017 and the
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File#:17-0503, Item#: 4.
fund, and the aggregate remaining fund information of the City as of June 30, 2017 and the
respective changes in financial position, and where applicable, cash flows thereof for the year then
ended in conformity with accounting principles generally accepted in the United States of America.
The unassigned fund balance for the City’s General Fund (Fund 100) totaled $19.8 million as of June
30, 2017. This amount reflects 12.8% in unassigned fund balance (operating reserves) of fiscal year
2016-17 actual expenditures of $154.6 million, which includes transfers out. The unassigned fund
balance increased from $17.9 million to $19.8 million when compared to June 30, 2016, representing
an increase of $1.9 million.
In addition to the unassigned fund balance, the General Fund ended fiscal year 2016-17 with $3.6
million in the Economic Contingency Reserve - there is no change from the prior fiscal year. This
reserve was established by the City Council in fiscal year 2009 with the approval of the updated
General Fund Reserve Policy. The Economic Contingency Reserve has been funded through one-
time revenues and/or expenditure savings. The reserve policy sets a reserve goal of 5% for the
Economic Contingency Reserve. The General Fund ended fiscal year 2016-17 with approximately
2.3% in the Economic Contingency Reserve.
In order to form a basis for their opinion, Lance Soll & Lunghard LLP, evaluated the internal control
procedures of the City and found no reportable conditions. This was Lance Soll & Lunghard LLP’s
fourth year serving as the City’s independent auditors. The City previously contracted with Pun &
McGeady, LLC. After five years of contracting with this firm, the City issued an RFP, and awarded the
contract to Lance Soll & Lunghard LLP. Conducting an RFP for audit services every five years is a
Governmental Finance Officers Association Best Practice.
The City’s Consolidated Annual Financial Report (CAFR), is provided as Attachment 1 of this report.
Budget Amendments - as part of the final review of the fiscal year 2016-17 budget, staff made
accounting entries that require budget amendments. The budget amendments impact several funds;
these changes addressed a change in posting actual revenues and expenditures related to debt
refunding, a year end journal to distribute staff time, bank charges, and consultant services related to
cash management, and the recognition of additional sales tax revenues. The actual fund impact
related to these changes are reflected in the CAFR and the proposed budget amendments will
address any budget overages.
DECISION-MAKER CONFLICT
Staff has reviewed the decision contemplated by this action and has determined that it is not site-
specific and consequently, the 500-foot rule found in California Code of Regulations Title 2,
section 18702.2(a)(11), is not applicable to this decision for purposes of determining a
disqualifying real property-related financial conflict of interest under the Political Reform Act (Cal.
Gov't Code § 87100, et seq.).
Staff is not independently aware, and has not been informed by any City Councilmember, of any
other fact that may constitute a basis for a decision maker conflict of interest in this matter.
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File#:17-0503, Item#: 4.
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. This action supports
the Operational Excellence goal by communicating the City’s financial position for the fiscal year
ending June 30, 2017 in an open and transparent manner. This transparency supports City Initiative
1.3.1. - “Foster public trust through an open and ethical government.”
CURRENT YEAR FISCAL IMPACT
There is no fiscal impact as a result of accepting the Fiscal Year 2016-17 Comprehensive Annual
Financial Report.
Approval of the resolution will result in the following budget amendments/appropriations. The net
fiscal impact on the individual funds is also reflected on the table below.
ONGOING FISCAL IMPACT
There is no ongoing fiscal impact as result of this action.
ATTACHMENTS
1. Fiscal Year 2016/17 Comprehensive Annual Financial Report
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File#:17-0503, Item#: 4.
Staff Contact: David Bilby, MSBA, CPFO, Finance Director/Treasurer
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June 30, 2017
Comprehensive Annual
Financial Report
Year Ended
2018-01-09 Agenda Packet Page31
Comprehensive Annual
Financial Report
For The Fiscal Year Ended
June 30, 2017
Compiled under the direction of
David Bilby
Director of Finance/Treasurer
State of California
Mayor
Mary Casillas Salas
City Council
Patricia Aguilar
Mike Diaz
John McCann
Stephen Padilla
City Manager
Gary Halbert
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CITY OF CHULA VISTA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2017
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 Auditors’ Report ......................................................................................................................... 1
Independent Auditors’ 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 ......................... 5
Management’s Discussion and Analysis (Required Supplementary Information) ...................................... 9
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position ............................................................................................................................ 33
Statement of Activities and Changes in Net Position .................................................................................. 34
Fund Financial Statements:
Governmental Fund Financial Statements:
Balance Sheet ....................................................................................................................................... 40
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position .................................................................................................... 43
Statement of Revenues, Expenditures and Changes in Fund
Balances ........................................................................................................................................ 44
Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities .................................................................................................................. 46
Proprietary Fund Financial Statements:
Statement of Net Position ..................................................................................................................... 48
Statement of Revenues, Expenses and Changes in Fund Net
Position.......................................................................................................................................... 49
Statement of Cash Flows ..................................................................................................................... 50
Fiduciary Fund Financial Statements:
Statement of Fiduciary Net Position ..................................................................................................... 51
Statement of Changes in Fiduciary Net Position .................................................................................. 52
Notes to Basic Financial Statements ............................................................................................................ 55
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CITY OF CHULA VISTA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2017
TABLE OF CONTENTS (CONTINUED)
Page
Number
FINANCIAL SECTION (Continued)
Required Supplementary Information:
Budgetary Comparison Schedule by Department - General Fund .............................................................. 117
Budgetary Comparison Schedule - Sundry Grants Special Revenue Fund ................................................ 118
Budgetary Comparison Schedule - Housing Successor Agency Special Revenue Fund ............................ 119
Schedule of Changes in Net Pension Liability and Related Ratios - Miscellaneous .................................. 120
Schedule of Plan Contributions - Miscellaneous ........................................................................................ 121
Schedule of Changes in Net Pension Liability and Related Ratios - Safety ............................................... 122
Schedule of Plan Contributions - Safety ..................................................................................................... 123
Schedule of Funding Progress - Other Post-Employment Benefits ............................................................ 124
Notes to Required Supplementary Information ................................................................................................. 125
Supplementary Information:
Non-Major Governmental Funds:
Combining Balance Sheet ................................................................................................................... 128
Combining Statement of Revenues, Expenditures and Changes in Fund Balances ............................ 134
Budgetary Comparison Schedule by Expense Category:
General Fund ....................................................................................................................................... 140
Sundry Grants Special Revenue Fund ................................................................................................. 141
Housing Successor Agency Special Revenue Fund ............................................................................ 142
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:
Transportation Grants Special Revenue Fund ..................................................................................... 143
Parking Meter Special Revenue Fund ................................................................................................. 144
Traffic Safety Special Revenue Fund .................................................................................................. 145
Traffic Signal Special Revenue Fund ................................................................................................... 46
Storm Drain Special Revenue Fund .................................................................................................... 147
Town Center I Special Revenue Fund ................................................................................................. 148
Open Space Districts Special Revenue Fund ...................................................................................... 149
Housing Programs Special Revenue Fund .......................................................................................... 150
Housing Authority Special Revenue Fund .......................................................................................... 151
Transportation Sales Tax Special Revenue Fund ................................................................................ 152
Mobile Park Fee Special Revenue Fund.............................................................................................. 153
Public Education and Government Fee Special Revenue Fund .......................................................... 154
Utility Tax Settlement Special Revenue Fund .................................................................................... 155
V2 Pub Benefit Contribution Fund ...................................................................................................... 156
Park Acquisition Development Capital Project Fund .......................................................................... 157
Residential Construction tax Capital Project Fund .............................................................................. 158
Highway Safety ................................................................................................................................... 159
Bicycle Facility ................................................................................................................................... 160
Assessment District Improvement Capital Project Fund ..................................................................... 161
Development Impact Capital Project Fund ......................................................................................... 162
Transportation Partnership Fund ......................................................................................................... 163
Other Transportation Program Capital Project Fund ........................................................................... 164
Capital Projects 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
Municipal Financing Authority Debt Service Fund ............................................................................ 170
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CITY OF CHULA VISTA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2017
TABLE OF CONTENTS (CONTINUED)
Page
Number
FINANCIAL SECTION (Continued)
Non-Major Proprietary Funds:
Combining Statement of Net Position ................................................................................................. 171
Combining Statement of Activities and Changes in Net Position ....................................................... 172
Combining Statement of Cash Flows .................................................................................................. 173
Internal Service Funds:
Combining Statement of Net Position ................................................................................................. 174
Combining Statement of Activities and Changes in Net Position ....................................................... 175
Combining Statement of Cash Flows .................................................................................................. 176
Fiduciary Funds:
Combining Statement of Net Position – All Agency Funds ................................................................ 177
Combining Statement of Changes in Assets and Liabilities – All Agency Funds ............................... 178
STATISTICAL SECTION
Net Position by Component - Last Ten Fiscal Years .................................................................................. 181
Changes in Net Position - Last Ten Fiscal Years ....................................................................................... 182
Fund Balances, Governmental Funds – Last Ten Fiscal Years .................................................................. 184
Changes in Fund Balances, Governmental Funds – Last Ten Years .......................................................... 185
Assessed Value and Estimated Actual Value of Taxable 189
Property - Last Ten Fiscal Years ............................................................................................................. 186
Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years ......................................................... 187
Principal Property Tax Payers - Current Year and Ten Years Ago ............................................................ 188
Property Tax Levies and Collections - Last Ten Fiscal Years .................................................................... 189
Ratios of Outstanding Debt by Type - Last Ten Fiscal Years .................................................................... 190
Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years ....................................................... 191
Statement of Direct and Over Lapping Bonded Debt ................................................................................. 191
Legal Debt Margin Information - Last Ten Fiscal Years ........................................................................... 193
Pledged-Revenue Coverage - Last Ten Fiscal Years .................................................................................. 194
Demographic and Economic Statistics - Last Ten Calendar Years ............................................................ 195
Principal Employers - Current Year and Ten Years Ago ........................................................................... 196
Full-time-Equivalent City Government Employees
by Function/Program - Last Ten Fiscal years ......................................................................................... 197
Operating Indicators by Function/Program - Last Ten Fiscal Years .......................................................... 198
Capital Asset Statistics by Function/Program - Last Ten Fiscal Years ...................................................... 199
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v
City of Chula VistaList of City OfficialsAs of June 30, 2017
City Council
Mary Casillas Salas Mayor
John McCann Deputy Mayor
Patricia Aguilar Councilmember
Mike Diaz Councilmember
Stephen Padilla Councilmember
Administration
Gary Halbert City Manager
Maria Kachadoorian Assistant City Manager
Kelley Bacon Deputy City Manager
Glen R. Googins City Attorney
Donna Norris City Clerk
Department Heads
David Bilby Director of Finance/Treasurer
Kelly Broughton Director of Development Services
Eric Crockett Director of Economic Development
Jim Geering Fire Chief
Courtney Chase Director of Human Resources
Edward Chew Director of Information Technology Services
Betty Waznis Director of Library
Roxana Kennedy Chief of Police
Richard Hopkins Director of Public Works
Kristi McClure Huckaby Director of Recreation
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vi
Organizational Chart
CITIZENS OF CHULA VISTA
Mayor
City Council
Citizen Advisory
Commissions
Citizen Advisory
Boards
City Manager City Attorney City Clerk
Deputy City Manager Assistant City Manager
Police Human
Resources Library Public Works
Fire Info & Tech
Services Recreation Development
Services
Animal Care
Facility
Housing
Authority
Successor
Agency to RDA
Finance
Economic
Development
Communications
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INDEPENDENT AUDITORS’ 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, 2017, and the related notes to the financial
statements, which collectively comprise the City’s basic financial statements as listed in the table of
contents.
Management’s 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.
Auditor’s 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 Government Auditing Standards, issued by the
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 auditor’s 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 entity’s
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 entity’s 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.
203 N. Brea Blvd., Suite 203 Brea, CA 92821 Phone: 714.672.0022
An Association of Independent Accounting Firms
2018-01-09 Agenda Packet Page46
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, 2017,
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.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that management’s
discussion and analysis, budgetary comparison schedules for the General Fund and major special
revenue funds, the schedules of changes in the net pension liability and related ratios, the schedules of
plan contributions, and the schedule of funding progress 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 management’s 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 City’s basic financial statements. The introductory section, combining and individual
nonmajor fund financial statements and schedules and 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. The 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.
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.
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To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
December 28, 2017 on our consideration of the City’s 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 the
effectiveness of the City’s internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in considering
the City’s internal control over financial reporting and compliance.
Brea, California
December 28, 2017
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INDEPENDENT AUDITORS’ 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, 2017, and the related
notes to the financial statements, which collectively comprise the City’s basic financial statements, and
have issued our report thereon dated December 28, 2017.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s 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 City’s internal control. Accordingly, we do not
express an opinion on the effectiveness of the City’s 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 entity’s
financial statements will not be prevented, or detected and corrected on a timely basis. We consider the
following deficiencies to be material weaknesses:
203 N. Brea Blvd., Suite 203 Brea, CA 92821 Phone: 714.672.0022
An Association of Independent Accounting Firms
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To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
2017 – 1: Capital Assets
We noted certain internal service fund capital costs were expensed in fiscal year 2015-16 and capitalized
in the current fiscal year. The assets should have been capitalized in fiscal year 2015-16, resulting in a
restatement of net position in the amount of $90,483.
We noted certain vehicle related costs incurred in fiscal year 2017-18, were accrued for and capitalized in
the current fiscal year, however, the vehicles were not delivered until fiscal year 2017-18. An adjustment
of $93,994 was made to correct the error.
We noted the Successor Agency of the Former Chula Vista RDA sold two land parcels in fiscal year
2013-14 and the disposal of the land and related loss on disposal was never recorded in the general ledger
until the current fiscal year. As a result, net position was restated in the amount of $1,448,110.
Management Response: The capital cost and vehicle cost recordation and asset recognition variances
were isolated events, during which significant staff turnover and the implementation of a new Enterprise
Resource Planning (ERP) System were occurring. With the establishment of the new ERP’s purchasing,
accounts payable, and capital asset tracking modules operational, these issues will be rectified. Typically,
Management has advised the auditors of omitted entries from prior fiscal years, as evidenced by the land
and building assets recordation project initiated by Management. These two Successor Agency parcels
represent an oversight.
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:
2017 – 2: Fair Market Value Adjustment to Cash and Investments
We noted cash and investments were misstated primarily due to the fair market value adjustment booked
by the City. The primary error was due to the City omitting the booking of the fair market value loss of
$376,726 on the SD Investment in County Pool. Overall, cash and investments were overstated by
$335,987, and as a result, an adjustment was made to correct the error.
Management Response: This singular and isolated event occurred as a result of Management utilizing a
new investment tool, due to investment limitations related to a bond issue covenant. The oversight has
been corrected and will not be duplicated going forward. In the future, Management will strengthen its
efforts in communicating changes such as this one to staff, and confirm sufficient understand is achieved.
2017 – 3: Payroll Expenses and Related Liabilities
We noted payroll expenses and related liabilities were misstated due to a unique transaction occurring
during the current fiscal year. The City made an annual lump sum payment of its employer contributions
for fiscal year 2016-17. Included in the recorded expense was the employer contributions from the last pay
period in fiscal year 2015-16 for which the contributions related to both fiscal year 2015-16 and 2016-17.
A portion of the employer contributions from this pay period was recorded in fiscal year 2016-17 twice, once
when the payroll for the pay period was recorded and once during the booking of the lump sum payment.
Payroll expenses and related liabilities were overstated by $506,452, and as a result, an adjustment was
made to correct the error.
Management Response: In an effort to save annual pension expense, Management exercised a pension
prepayment option, for the first time in this instance. While the savings were achieved, going forward, closer
inspection of accounting entries will be made to prevent this issue in the future.
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To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s 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 the following instances of noncompliance or other matters that are required to
be reported under Government Auditing Standards:
2017 – 4: Restatement Due to Previously Unrecorded Land
In fiscal year 2016-17, the City learned it was the rightful owner of several land parcels which were not
previously recorded in its records. A land appraisal was performed, and for the land parcels with material
appraised values, the City deflated these values using the S&P Case Shiller San Diego Home Price Index
1/1987 – 7/2017. The acquisition date used to determine the appropriate index was obtained based on all
information available to the City. As a result net position of governmental activities was restated in the
amount of $359,893,672.
City’s Response to Findings
The City’s 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 City’s internal control
or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the City’s internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.
Brea, California
December 28, 2017
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CITY OF CHULA VISTA
MANAGEMENT’S 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, 2017. 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, 2017 by $1,343.3 million
(net position). Of this amount, ($150.5) million was reported as “unrestricted net position.”
This figure represents an increase in unrestricted net position of $ 4.1 million. The large
negative unrestricted net position is primarily attributed to net pension liabilities, as required
by Governmental Accounting Standards Board (GASB) Statements related to recognition of
net pension liabilities within the City’s financial statements.
2. Total unrestricted net position is $0.3 million lower for governmental activities than last
fiscal year, a decrease of .12%. For business type activities, unrestricted net position is
$4.4 million higher than the previous year, a 6.5% increase.
3. The City’s total net position increased by $560.8 million in fiscal year 2017. The net position
of governmental activities increased by $361.4 million, while the net position of the business
type activities increased by $199.4 million.
4. The City’s governmental funds reported combined ending fund balances of $157.2 million,
an increase of $4.9 million, or 3.2%.
5. Total citywide liabilities increased by $33.9 million. Liabilities for governmental activities
increased by $28.8 million and business-type activities increased by $5.1 million.
6. The City’s total long-term debt obligations had a net decrease of $2.4 million or 1.8% during
fiscal year 2017. The decrease reflects principal payments of $6.1 million, and refunding of
$470 thousand offset by a new capital lease for 2 Pierce Arrow CT Triple Combination
Pumper Fire Engines of $1.3 million and amortization of bond premium/discount of $2.9
million as a result of debt refinancing.
7. On November 8, 2016, the City’s voters approved Measure P, a $0.50 sales tax to fund
infrastructure improvements throughout the City. This sales tax will be collected for 10
years, and is estimated to provide approximately $16.0 million annually. In fiscal year
2016-17, $3.9 million was collected.
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OVERVIEW OF FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the City’s basic financial
statements. The City’s 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 City’s 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 City’s 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 funds’ current financial
resources with capital assets and long-term obligations.
The Statement of Activities and Changes in Net Position presents information showing how the
government’s 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 – 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.
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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 City’s 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 – 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 government’s 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 government’s 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 2016-17, the City numerous governmental funds within the adopted budget.
However, within this document, the funds are summarized as follows for presentation purposes:
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 City’s remaining governmental funds is combined into a single, aggregated
“Other Governmental Funds” column. Individual fund data for each of these non-major
governmental funds is provided in the supplementary information portion of the report.
FundCategory MajorFunds NonͲMajor Funds Total
General Fund 1 0 1
Special Revenue 2 14 16
Capital Project 2 8 10
DebtService 325
Permanent 000
TotalPresented 8 24 32
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Proprietary Funds – 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 City’s various
functions. The City uses internal service funds to account for its vehicle fleet, information
systems, and workers’ 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 – 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 City’s
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 government’s
financial position. In the case of the City of Chula Vista, combined net position
(government and business type activities) totaled $1,343.3 million at the close of the fiscal year
ending June 30, 2017. This is a net increase of $560.8 million when compared to the prior year.
There was an increase in the City’s governmental funds of $361.4 million and an increase in
business-type activities of $199.4 million. A summary schedule follows which shows the
components that make up the City’s net position at June 30, 2017 and 2016, and both years
reflect GASB 68 & 71 compliance.
2018-01-09 Agenda Packet Page57
City of Chula Vista
Net Position
Fiscal Year Ending June 30
As the table above illustrates, an amount of $1,363.1 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 City’s 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.
A portion of the City’s net position is restricted – $130.7 million or 9.73% – and represents
resources that are subject to external restrictions on how they may be used. The remaining
balance of unrestricted net position – ($150.5 million) or (11.2%) – reflects the recordation of net
pension liability required per requisite GASB statements.
At the end of the fiscal year, the City was able to report overall positive balances in all
three categories of net position for business-type activities, however both the government as a
whole, as well as the separate governmental activities show negative unrestricted net position as
a result of the required recognition of net pension liability, per GASB statements.
2017 2016 2017 2016 2017 2016
Current Assets 168,677,989$ 162,160,931$ 106,748,606$ 100,751,719$ 275,426,595$ 262,912,650$
Non‐Current Assets 7,553,881 22,933,858 (1,054,835) (180,358) 6,499,046 22,753,500
Capital Assets 1,147,395,093 794,582,467 331,199,513 135,989,851 1,478,594,606 930,572,318
Total Assets 1,323,626,963 979,677,256 436,893,284 236,561,212 1,760,520,247 1,216,238,468
Deferred outflow of resources 61,912,385 23,426,528 5,432,012 2,032,642 67,344,397 25,459,170
Total Deferred Outflows 61,912,385 23,426,528 5,432,012 2,032,642 67,344,397 25,459,170
Current Liabilities 25,816,050 40,738,517 2,143,084 1,430,773 27,959,134 42,169,290
Non‐Current Liabilities 414,896,571 371,186,031 33,134,868 28,731,695 448,031,439 399,917,726
Total Liabilities 440,712,621 411,924,548 35,277,952 30,162,468 475,990,573 442,087,016
Deferred inflows of resources 7,653,312 15,370,360 887,450 1,667,608 8,540,762 17,037,968
Total Deferred Inflows 7,653,312 15,370,360 887,450 1,667,608 8,540,762 17,037,968
Net Position
Net Investment in Capital Assets 1,031,902,782 672,940,012 331,199,513 135,989,851 1,363,102,295 808,929,863
Restricted 128,114,370 125,439,323 2,593,403 2,803,451 130,707,773 128,242,774
Unrestricted (222,843,737) (222,570,459) 72,366,978 67,970,476 (150,476,759) (154,599,983)
Total Net Position 937,173,415$ 575,808,876$ 406,159,894$ 206,763,778$ 1,343,333,309$ 782,572,654$
Governmental Activities Business‐Type Activities Total
2018-01-09 Agenda Packet Page58
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
City’s 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
2017 2016 2017 2016 2017 2016
Revenues:
Program Revenues:
Charges for Services 67,481,800$ 55,809,354$ 43,692,874$ 42,561,453$ 111,174,674$ 98,370,807$
Operating Grants & Contributions 22,751,556 22,416,276 ‐ 306,884 22,751,556 22,723,160
Capital Grants & Contributions 5,619,731 7,143,130 ‐ 5,619,731 7,143,130
General Revenues:
Property Taxes 53,248,196 50,136,856 ‐ 53,248,196 50,136,856
Sales Taxes 36,469,033 33,317,380 ‐ 36,469,033 33,317,380
Franchise Taxes 11,515,850 11,709,977 ‐ 11,515,850 11,709,977
Utility User Taxes 5,786,326 5,844,248 ‐ 5,786,326 5,844,248
Business License Taxes 1,558,887 1,538,595 ‐ 1,558,887 1,538,595
Transient Occupancy Taxes 3,650,442 3,827,244 ‐ 3,650,442 3,827,244
Property Transfer Taxes 1,176,358 1,357,573 ‐ 1,176,358 1,357,573
Construction Taxes 413,914 185,625 ‐ 413,914 185,625
Investment Earnings 2,954,403 6,233,144 322,527 1,357,938 3,276,930 7,591,082
Miscellaneous 1,677,271 1,034,027 198,847,750 524,616 200,525,021 1,558,643
Gain (Loss) Disposal of Capital Assets 8,970 336,661 115,703 ‐ 124,673 336,661
Total Revenues 214,312,737 200,890,090 242,978,854 44,750,891 457,291,591 245,640,981
Expenses:
General Government 35,375,230$ 25,564,824$ 35,375,230$ 25,564,824$
Public Safety 94,716,683 87,749,418 94,716,683 87,749,418
Community Development 1,552,750 1,974,046
Community Services 14,990 5,632 14,990 5,632
Public Works 68,885,918 67,910,401 68,885,918 67,910,401
Parks and Recreation 6,875,635 6,834,240 6,875,635 6,834,240
Library 5,018,878 3,997,677 5,018,878 3,997,677
Interest on Long‐Term Debt 4,673,047 6,073,434 4,673,047 6,073,434
Sewer Funds ‐ 32,179,875 25,234,891 32,179,875 25,234,891
Transit ‐ 39,594 86,512 39,594 86,512
Sewer DIFs ‐ 8,305 1,146,838 8,305 1,146,838
Development Services Fund ‐ 6,655,654 5,741,600 6,655,654 5,741,600
Chula Vista Mini Golf Course 27,092 27,092
Chula Vista Elite Athlete Training Ctr 449,028 449,028
Total Expenses 217,113,131 200,109,672 39,359,548 32,209,841 254,919,929 230,345,467
Increase/(Decrease) in Net Position Before
Transfers (2,800,394) 780,418 203,619,306 12,541,050 200,818,912 13,321,468
Transfers 4,180,778 2,799,555 (4,180,778) (2,799,555) ‐ ‐
Change in Net Position 1,380,384 3,579,973 199,438,528 9,741,495 200,818,912 13,321,468
Net Position, Beginning of Year ‐ Restated 935,793,031 572,228,903 206,721,366 197,022,283 1,142,514,397 769,251,186
Net Position, End of Year 937,173,415$ 575,808,876$ 406,159,894$ 206,763,778$ 1,343,333,309$ 782,572,654$
Governmental Activities Business‐Type Activities Total
2018-01-09 Agenda Packet Page59
Further analysis is provided within the governmental and business-type activity sections below.
Governmental Activities
Governmental activities increased the City’s net position by $1.4 million, partially offsetting the
City’s total decrease in net position due to GASB 68 & 71 related liabilities and restatements of
beginning net position. The City received a total of $95.9 million in program revenues from
governmental activities in fiscal year 2016-17, an increase of $10.5 million from the previous year.
A comparison of the cost of services by function for the City’s 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 $95.9 million in fiscal year
2016-17. Per GASB 34, program revenues are derived directly from the program itself or from
parties outside the reporting government’s taxpayers or citizenry. They reduce the net cost of the
function to be financed from the government’s general revenues. A discussion of the different
Program Revenue categories and its components follows.
2018-01-09 Agenda Packet Page60
Charges for Services had a net increase of $11.7 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
Operating Grants and Contributions for governmental activities had a net increase of
$0.3 million from the previous fiscal year. Changes by service category are summarized in the
table below.
Operating Grants and Contributions
As of June 30
Capital Grants and Contributions for governmental activities had a net decrease of $1.5 million
from the previous fiscal year. Changes by service category are summarized in the table below.
Capital Grants and Contribution
As of June 30
ServiceCategory 2017 2016
Increase/
(Decrease)
General Government 12,317,921$6,468,756$5,849,165$
PublicSafety 11,997,22111,764,603232,618
CommunityDevelopment 771,603730,19741,406
PublicWorks 32,598,19924,218,7338,379,466
ParksandRecreation 8,221,01910,683,649(2,462,630)
Library 1,575,8371,943,416(367,579)
TotalChargesforServices 67,481,800$55,809,354$11,672,446$
ServiceCategory 2017 2016
Increase/
(Decrease)
General Government 4,799,275$4,677,233$122,042$
PublicSafety 8,473,5347,668,902804,632
PublicWorks 9,478,74710,070,141(591,394)
TotalChargesforServices 22,751,556$22,416,276$335,280$
ServiceCategory 2017 2016
Increase/
(Decrease)
General Government 400,952$335,587$65,365$
PublicSafety 526,4741,616,414(1,089,940)
CommunityServices 75,00054,29020,710
PublicWorks 4,617,3055,136,839(519,534)
TotalChargesforServices 5,619,731$7,143,130$(1,523,399)$
2018-01-09 Agenda Packet Page61
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
were $118.5 million in fiscal year 2016-17. The largest percentage of general revenues received
during the year for governmental activities were taxes of $113.8 million, which included
Property Taxes of $53.2 million and Sales Taxes of $36.5 million.
The City’s General Revenues increased as a whole by $3.3 million when compared to the prior
fiscal year. While most of the revenue categories increased moderately from last year, there were
significant increases in Property Taxes, Sales Taxes, Construction Taxes, and Miscellaneous
Revenues. One revenue category, Investment Earnings did decrease materially from the prior
year. These significant changes are described in detail below.
General Revenues
As of June 30
The increase in property tax revenue can be attributed to several factors combining favorably for
FY17: an increase in total assessed property value; an increase in development, as evidenced by
an increase in both residential and non-residential building permits; and a decrease county-wide
in both Proposition 8 parcels and total number of foreclosures. The increase in sales tax revenue
is largely attributable to an increase in consumer confidence, with increased spending in casual
dining, new cars, electronics, and appliances. Another contributor to the year-over-year sales tax
revenue growth is a higher allocation from the countywide use tax pool as receipts expanded due
to the increasing prevalence of online shopping the abnormal $643 thousand increase in
miscellaneous revenues. The decrease in Investment Earnings was largely due to the effect of
fair market valuation measurements being applied to the City’s portfolio as of June 30. This
measurement is required per GASB requirements, however actual reductions are only realized if
the City’s investments are liquidated, and given that the City typically holds investments to
maturity, this effect is unlikely to be realized in the future and was not realized at the end of
fiscal year.
2017 2016
Increase/
(Decrease)
PropertyTaxes 53,248,196$50,136,856$3,111,340$
Sales Taxes 36,469,03333,317,3803,151,653
FranchiseTaxes 11,515,85011,709,977(194,127)
UtilityUser Taxes 5,786,3265,844,248(57,922)
BusinessLicenseTaxes 1,558,8871,538,59520,292
TransientOccupancyTaxes 3,650,4423,827,244(176,802)
PropertyTransfer Taxes 1,176,3581,357,573(181,215)
ConstructionTaxes 413,914185,625228,289
InvestmentEarnings 2,954,4036,233,144(3,278,741)
Miscellaneous 1,677,2711,034,027643,244
TotalGeneralRevenues 118,450,680$115,184,669$3,266,011$
2018-01-09 Agenda Packet Page62
Total governmental activity type expenses were $217.1 million in fiscal year 2016-17. The
largest expenses were incurred for Public Safety, Public Works and General Government. These
three activities combined account for 91.6% of all general activity expenses. These expenses do
not include capital outlays, which are reflected in the City’s capital assets.
Business Type Activities
Net position for business-type activities was $406.2 million, an increase of $199.4 million from
the prior fiscal year. The reason for the nearly doubling of business-type net position was the
acquisition of the CV Elite Athlete Training Center with contribution $197.7 million. Overall
expenses for the business-type activities showed a $7.1 million increase over the previous year.
The increase is largely attributable to Sewer related activities (6.9 million).
Total program revenues for business-type activities were $43.7 million and are composed
primarily of sewer fees ($37.4 million) and development fees ($7.3 million). Total expenses for
the business-type activities were $39.4 million and were for expenses related to Sewer
($32.2 million) and processing of development permits and plans ($6.7 million).
2018-01-09 Agenda Packet Page63
FUND LEVEL FINANCIAL ANALYSIS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with
finance-related legal requirements.
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 “major” funds as shown on the Balance
Sheet for Governmental Funds in the basic financial statements.
General Fund – 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 “major fund”. For the fiscal year, the General
Fund reported $150.3 million in revenues and $150.2 million in expenditures, resulting in
expenditures exceeding revenues by the amount of $30 thousand. After accounting for net other
financing sources of $4.4 million, General Fund fund balance increased by $4.5 million.
Total fund balance at June 30, 2017 was $41.8 million, composed of $52.2 million in assets
combined with $5.5 million in liabilities and $4.8 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. 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, 2017, there is no restricted fund balance in the General Fund.
Committed fund balance totaled $5.9 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. Assigned fund
balance, totaling $8.5 million, represents that portion of a fund balance that includes amounts
that are constrained by the government’s 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 City’s Director of Finance. The final component of total fund balance is
unassigned fund balance. Totaling $20.0 million, this is the portion of fund balance that is
available for appropriation for any purpose.
Sundry Grants Fund – 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.
2018-01-09 Agenda Packet Page64
The Sundry Grants Fund had total revenues of $14.6 million and expenditures of $15.3 million,
resulting in expenditures over revenues in the amount of $0.6 million. The Sundry Grants Fund
equity decreased by $1.3 million for the fiscal year, after accounting for net other financing uses
of $0.7 million. Total fund balance at June 30, 2017 was $3.0 million, composed of restricted
fund balance.
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 $1.2
million composed primarily of interest earnings, property rentals and loan repayments from
affordable housing projects. Housing expenditure activities totaled $0.1 million, resulting in a
fund equity increase of $1.0 million. Total fund balance as of June 30, 2017 was $9.9 million
composed entirely of restricted fund balance.
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 $0.6 million with $0.5 million attributable to building permit
fees for new development. Expenditures totaled $0.9 million reflecting capital improvement
project staff time reimbursements. Total fund equity decreased by $0.4 million for the year. As
of June 30, 2017, the fund balance totaled $43.0 million, comprised primarily of cash
($34.0 million) and advances to other funds ($9.2 million). All of the $43.0 million fund balance
is designated as restricted.
Development Impact Fee Fund – 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 $8.3 million attributable to building permit fees for new
development. Expenditures totaled $3.4 million, composed primarily of capital expenditures on
Telegraph Canyon Drainage, Transportation DIF, and the Western Transportation DIF, which
combined for $3.0 million.
Total fund equity decreased by $0.1 million for the year. As of June 30, 2017, this fund had a
fund balance totaling $40.8 million, comprised of mostly cash ($33.9 million) and advances to
other funds ($8.2 million), offset partially by $0.1 million in liabilities with the remainder of $1.2
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.
2018-01-09 Agenda Packet Page65
City Debt Service Fund – This fund was established to account for the principal and interest
payments on City interfund debt. Total fund balance as of June 30, 2017 was negative $19.0
million, composed entirely of unassigned fund balance. The fund balance decreased by $0.2
million in fiscal year 2016-17 due to a restatement of interfund loan balances.
Public Financing Authority Fund – This fund was established to account for the principal and
interest payments on the Chula Vista Public Financing Authority debt. Total fund balance as of
June 30, 2017 was $6.2 million, composed entirely of committed fund balance. The fund balance
decreased by $2.7 million in fiscal year 2016-17 due to a bond refinancing, and debt service
payments.
Municipal Financing Authority Fund – This fund was established to account for the principal
and interest payments on the Chula Vista Municipal Financing Authority debt. Total fund
balance as of June 30, 2017 was $25,000, composed entirely of restricted fund balance. The fund
balance increased by $25,000 in fiscal year 2016-17 due to a bond refinancing, and debt service
payments.
Proprietary Funds
The City’s Sewer Fund is reported as a “major” fund on the Statement of Net Position for
Proprietary Funds in the basic financial statements.
Sewer Fund– 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
$37.4 million. In addition, non-operating revenues totaling $0.4 million were realized (interest
income and gain on capital asset). Operating expenses totaled $32.1 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 $23.5 million.
After accounting for all revenues and expenses, both operating and non-operating, net position of
the fund increased by $2.6 million for the year, totaling $242.4 million as of June 30, 2017. Of
total net position, $133.5 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 $102.7 million, comprised of cash
and investments ($98.3 million) and accounts receivable ($4.4 million). Fund liabilities at the
end of the fiscal year totaled $15.3 million, of which $1.2 million were considered current
liabilities. The fund has no outstanding bonded debt.
Sewer Development Impact Fee Fund – This fund was established as a depository for sewer
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 sewer facilities as a result of City growth.
Operating revenues totaled $0.1 million. In addition, non-operating revenues totaling $9,000
were realized (interest income and gain on capital asset). Operating expenses totaled $8,000 for
the year, comprised of administration and depreciation. Nonoperating expenses were comprised
of transfers to other funds for repayment of an interfund loan.
2018-01-09 Agenda Packet Page66
Net position of the fund was negative $16.5 million primarily due to the aforementioned
interfund loan, and was comprised of $2.9 million in assets and $19.4 million in liabilities. There
are no deferred outflows or inflows.
Development Services Fund – This fund accounts for revenues and expenditures related to the
processing of development plans and permits. The fund is comprised of three divisions,
Planning, Building, and Engineering, which provide direct services to property owners,
developers, and the City as required for the entitlement and/or improvement of property. The
services provided encompass most development activities, including land use entitlements;
public infrastructure, open space, and landscape planning; public infrastructure construction,
grading and building permits.
Operating revenues totaled $7.3 million and were primarily comprised of permits and fees.
Operating expenses totaled $6.7million for the year, mostly comprised of personnel service
costs. Nonoperating revenues and expenses were comprised of transfers to and from other funds
for subsidies and overhead expenses, respectively.
Net position of the fund was negative $16.5 million primarily due to long-term pension
liabilities. Assets (both current and noncurrent) totaled $0.7 million. Current liabilities were
$1.4 million and were largely attributed to obligations to other funds ($0.9 million) and
compensated absences accrual ($0.2 million). Noncurrent liabilities totaled $18.6 million and
were mainly due to pension liabilities. Likewise, the deferred outflows and inflows, $$3.1
million and $0.5 million, respectively were pension related.
Chula Vista Elite Athlete Training Center (CVEATC) Fund – This fund was established to
account for the CVEATC’s activities in partnership with Elite Athlete Services, the CVEATC
operator.
There were no operating revenues in fiscal year 2016-17, as the City had only acquired the
facility in January 2017. Operating expenses of $0.4 million were comprised of startup supplies
and administration, as well as depreciation. The primary recordation in this fund was the
recognition of the Contribution of land and facilities in the amount of $197.7 million within non-
operating revenues.
Net position of the fund was $197.4 million primarily due to the facility contribution from the
US Olympic Committee, and was comprised of $0.1 million in assets and $0.2 million in
liabilities. There are no deferred outflows or inflows.
2018-01-09 Agenda Packet Page67
GENERAL FUND BUDGETARY HIGHLIGHTS
The final amended general fund budget totaled $162,242,718 including $10,019,642 in budget
amendments to the originally adopted budget and encumbrances of $4,506,815 which will fund
contractual obligations and outstanding purchase orders. The General Funds’ budget
amendments of $10,019,642 are summarized as follows:
2018-01-09 Agenda Packet Page68
CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets
The City’s investment in capital assets for its governmental and business type activities as of
June 30, 2017, amounts to $1,487.3 million, net of accumulated depreciation of $572.1 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 City’s investment
in capital assets for the current fiscal year was a positive of $546.5 million, net of accumulated
depreciation. This increase in capital assets is much larger than normal for two reasons. First,
staff determined that many land and building assets had not been recorded into the City’s
financial system dating back multiple years. Given this omission, staff conducted an analysis of
the San Diego County secured property tax roll, discovered dozens of parcels, which included a
potential university site and many open space parcels, and a few buildings owned by the City,
and promptly recorded them. These additions totaled $359.9 million. The second large addition
was the City’s acquisition of the Chula Vista Elite Athlete Training Center (the CVEATC)
(formerly the US Olympic Training Center). The CVEATC acquisition, added $180.7 million in
land, buildings, and other capital facilities to the City’s book of capital assets. Additional
information on the City’s capital assets can be found in Note 5 of the Notes to the Financial
Statements.
Debt Administration
Long Term Debt - At June 30, 2017, the City had $127.5 million in debt outstanding compared
to $129.9 million last year, a net decrease of 1.8%. The majority of this debt is in the form of
Certificates of Participation ($106.0 million) and a CDBG Section 108 Loan ($6.8 million). The
remainder of the outstanding long-term debt is in the form of notes payable and capital lease
obligations. The City has no outstanding general obligation debt.
The City made principal payments of $4.7 million during the fiscal year. In July 2016, the
Chula Vista Public Financing Authority issued $8,600,000 in 2016 Certificates of Participation
to refinance the City’s outstanding 2006 Certificates of Participation (Civic Center Project Phase
II). In July 2016, the Chula Vista Municipal Financing Authority issued $25,885,000 in 2016
Lease Revenue Refunding Bonds to refinance the City’s outstanding 2010 Certificates of
Participation (Capital Facilities Refunding Projects).
As of June 30, 2017, the City has maintained its “AA-” rating by Standard & Poor’s for
Certificates of Participation, which represents a stable outlook. Additional information on the
City’s long-term debt obligations can be found in Note 6 of the Notes to the Financial
Statements.
2018-01-09 Agenda Packet Page69
ECONOMIC FACTORS AND NEXT YEAR’S BUDGET
Assessed Valuation and Property Tax
According to the County of San Diego Assessors’ Office, the city’s total assessed valuation
(both secured and unsecured) for the 2016-17 fiscal year was $26,753,998,423. This is an
increase of $1,451,113,810 or 5.73% over the 2015-16 assessed valuation. It should be noted
that assessed value was set as of January 1, 2016. Actual current secured property tax revenues
for the 2015-16 fiscal year totaled $29.7 million, which is $1.2 million more than collected in the
prior year.
Building Activity
The valuation of all building and related permits totaled $292.3 million for the 2016-17 fiscal
year. This is approximately 15.5% more than the valuation of $253.0 million for these permit
categories in the prior fiscal year.
The year over year increase in building permits activity reflects a significant increase over the
prior year in the new construction market, although current activity is still well below the peak
activity during the housing boom of the mid-2000s.
2018-01-09 Agenda Packet Page70
Local Economy
The USD Burnham-Moores Center for Real Estate’s Index of Leading Economic Indicators for
San Diego County was flat for the first four months of Fiscal Year 2016-17, after which it has
risen significantly, as illustrated in the chart below. With the increases in September and
October 2017, the index has been increasing for the last 12-month period, and is at its highest
mark since the commencement of economic recovery after the 2007-2009 severe recession.
Positive but slower growth is expected for the rest of the year and through 2018.
Consumer confidence has continued to trend upward, as the outlook for the national economy
appears solid with 14 consecutive monthly increases in the National Index of Leading Economic
Indicators. The second estimate of third quarter GDP growth was 3.3 percent, which is up from
the 3.1 percent final GDP figure for the second quarter of 2017. The national labor market has
continued to strengthen as well, with the unemployment rate falling to 4.1 percent and wage and
job growth posting a solid 261,000 additions in October 2017.
June 2017 home prices in San Diego County were up 7.9% 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 $624,888. All of Chula Vista’s five zip codes saw increases in
the median price of single-family residences according to the report. Consistent with most cities
and counties across the nation, Chula Vista continues to move forward in its economic recovery.
2018-01-09 Agenda Packet Page71
Data for June 2017 Compared to July 2016
Zip Code Locale
Median Sold Price Percent
Change 2017 2016
91910 North $490,000 $454,600 7.8%
91911 South $449,000 $414,225 8.4%
91913 Eastlake $509,000 $467,900 8.8%
91914 NE $752,450 $668,824 12.5%
91915 SE $495,000 $472,625 4.7%
Fiscal Year 2016-17 Budget
The City ended the 2016-17 fiscal year with an unassigned fund balance of $20.0 million and a
committed fund balance of $5.9 million, including the $3.6 million Economic Contingency
Reserve within the General Fund.
In June 2017, the Chula Vista City Council adopted the fiscal year 2017-18 budget which
provides $373.0 million in appropriations to fund all City activities. The General Fund budget
total $166.6 million, which includes $0.1 million for capital. The City continues to adopt a one-
year budget.
The City’s property tax values are recovering in the aftermath of the national mortgage crisis
from 2008-2012. Based on information received from the San Diego County Assessor, Chula
Vista’s projected change in total assessed value for fiscal year 2017-18 is positive at 7.8% when
compared to 2016-17 total assessed values. Management conservatively budgeted anticipated
property tax revenue growth in 2017-18 at 4.5% greater than projected 2016-17 actual revenue.
REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the City’s finances for all of its
citizens, taxpayers, customers, investors and creditors. Questions concerning any of the
information provided in this report or requests for additional information should be addressed to
the City of Chula Vista, Finance Department, 276 Fourth Avenue, Chula Vista, CA 91910.
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BASIC FINANCIAL STATEMENTS
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GOVERNMENT-WIDE
FINANCIAL STATEMENTS
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CITY OF CHULA VISTA
STATEMENT OF NET POSITION
JUNE 30, 2017
Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:
Cash and investments 127,847,136$ 101,454,785$ 229,301,921$
Receivables:
Accounts 7,227,711 5,257,545 12,485,256
Taxes 14,046,975 - 14,046,975
Accrued interest 11,803 - 11,803
Deferred loans 52,044,027 - 52,044,027
Allowance for uncollectible loans (50,030,085) - (50,030,085)
Due from Successor Agency of Chula Vista RDA 10,109,831 - 10,109,831
Prepaid costs 50,635 36,276 86,911
Due from other governments 7,369,956 - 7,369,956
Total Current Assets 168,677,989 106,748,606 275,426,595
Non-current assets:
Restricted assets:
Cash and investments 791,245 - 791,245
Cash with fiscal agent 5,707,801 - 5,707,801
Internal balances 1,054,835 (1,054,835) -
Capital assets not being depreciated 481,540,463 182,789,473 664,329,936
Capital assets, net of depreciation 665,854,630 148,410,040 814,264,670
Total non-current assets 1,154,948,974 330,144,678 1,485,093,652
Total Assets 1,323,626,963 436,893,284 1,760,520,247
Deferred Outflows of Resources:
Deferred charge on refunding 5,221,466 - 5,221,466
Deferred items related to pensions 56,690,919 5,432,012 62,122,931
Total Deferred Outflows
of Resources 61,912,385 5,432,012 67,344,397
LIABILITIES
Current liabilities:
Accounts payable 5,891,850 941,254 6,833,104
Accrued liabilities 2,598,702 337,659 2,936,361
Accrued interest 1,334,110 - 1,334,110
Retention payable 124,294 17,413 141,707
Unearned revenue 694,608 392,662 1,087,270
Compensated absences due within one year 5,104,918 454,096 5,559,014
Claims payable - due within one year 4,000,000 - 4,000,000
Short-term portion of bonds, leases, and notes payable 6,068,351 - 6,068,351
Total current liabilities 25,816,833 2,143,084 27,959,917
Non-current liabilities:
Compensated absences - due in more than one year 2,239,880 154,800 2,394,680
Claims payable - due in more than one year 18,305,729 - 18,305,729
Net OPEB liability 10,561,591 - 10,561,591
Net pension liability 262,386,162 32,980,068 295,366,230
Long-term portion of bonds, leases, and notes payable 121,402,426 - 121,402,426
Total non-current liabilities 414,895,788 33,134,868 448,030,656
Total Liabilities 440,712,621 35,277,952 475,990,573
Deferred Inflows of Resources:
Deferred items related to pensions 7,653,312 887,450 8,540,762
Total Deferred Inflows
of Resources 7,653,312 887,450 8,540,762
Net Position:
Net investment in capital assets 1,031,902,782 331,199,513 1,363,102,295
Restricted for:
Community development projects 18,657,537 - 18,657,537
Public safety 3,951,945 - 3,951,945
Parks and recreation 260,458 - 260,458
Capital projects 105,219,537 2,593,403 107,812,940
Debt service 24,893 - 24,893
Unrestricted (222,843,737) 72,366,978 (150,476,759)
Total Net Position 937,173,415$ 406,159,894$ 1,343,333,309$
Primary Government
See Notes to Financial Statements2018-01-09 Agenda Packet Page78
CITY OF CHULA VISTA
STATEMENT OF ACTIVITIES
JUNE 30, 2017
Operating Capital Total
Charges for Contributions Contributions Program
Expenses Services and Grants and Grants Revenues
Functions/Programs
Primary Government:
Governmental Activities:
General government 35,375,230$ 12,317,921$ 4,799,275$ 400,952$ 17,518,148$
Public safety 94,716,683 11,997,221 8,473,534 526,474 20,997,229
Community development 1,552,750 771,603 - -771,603
Community services 14,990 - - 75,000 75,000
Public works 68,885,918 32,598,199 9,478,747 4,617,305 46,694,251
Parks and recreation 6,875,635 8,221,019 - -8,221,019
Library 5,018,878 1,575,837 - -1,575,837
Interest on long-term debt 4,673,047 - - --
Total Governmental Activities 217,113,131 67,481,800 22,751,556 5,619,731 95,853,087
Business-Type Activities:
Sewer Fund 32,179,875 36,289,930 - -36,289,930
Transit Fund 39,594 - - --
Sewer Development Impact Fees 8,305 111,907 - -111,907
Development Services Fund 6,655,654 7,291,037 - -7,291,037
Chula Vista Mini Golf Course 27,092 - - --
CV Elite Athlete Training Ctr 449,028 - - --
Total Business-Type Activities 39,359,548 43,692,874 - -43,692,874
Total Primary Government 256,472,679$ 111,174,674$ 22,751,556$ 5,619,731$ 139,545,961$
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
Program Revenues
See Notes to Financial Statements2018-01-09 Agenda Packet Page79
Primary Government
Governmental Business-Type
Activities Activities Total
(17,857,082)$ -$ (17,857,082)$
(73,719,454) - (73,719,454)
(781,147) - (781,147)
60,010 - 60,010
(22,191,667) - (22,191,667)
1,345,384 - 1,345,384
(3,443,041) - (3,443,041)
(4,673,047) - (4,673,047)
(121,260,044) - (121,260,044)
- 4,110,055 4,110,055
- (39,594) (39,594)
- 103,602 103,602
- 635,383 635,383
- (27,092) (27,092)
- (449,028) (449,028)
- 4,333,326 4,333,326
(121,260,044) 4,333,326 (116,926,718)
53,248,196 - 53,248,196
3,650,442 - 3,650,442
36,469,033 - 36,469,033
11,515,850 - 11,515,850
1,558,887 - 1,558,887
5,786,326 - 5,786,326
413,914 - 413,914
1,176,358 - 1,176,358
2,954,403 322,527 3,276,930
1,677,271 198,847,750 200,525,021
8,970 115,703 124,673
4,180,778 (4,180,778) -
122,640,428 195,105,202 317,745,630
1,380,384 199,438,528 200,818,912
575,808,876 206,763,778 782,572,654
359,984,155 (42,412) 359,941,743
935,793,031 206,721,366 1,142,514,397
937,173,415$ 406,159,894$ 1,343,333,309$
Net (Expenses) Revenues and Changes in Net Position
See Notes to Financial Statements2018-01-09 Agenda Packet Page80
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FUND FINANCIAL STATEMENTS
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GOVERNMENTAL FUND
FINANCIAL STATEMENTS
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CITY OF CHULA VISTA
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2017
General
Assets:
Pooled cash and investments 11,628,059$ 4,344,466$ 7,617,904$ 34,070,372$ 33,938,964$
Receivables:
Accounts 6,622,844 282,658 - - -
Taxes 13,761,094 117,403 - - -
Accrued interest - - - - -
Deferred loans 61,564 22,010,486 26,608,411 - -
Allowance for uncollectible loans (61,564) (21,753,721) (25,351,181) - -
Prepaid costs 44,248 4,366 - - -
Due from other governments 547,086 3,886,307 - - -
Due from other funds 8,229,776 - - - -
Advances to other funds 1,489,995 - - 9,219,238 8,160,323
Restricted assets:
Cash and investments - 25,975 765,270 - -
Cash and investments with fiscal agents - - - - -
Due from Successor Agency of Chula Vista RDA 9,885,147 - 224,684 - -
Total Assets 52,208,249$ 8,917,940$ 9,865,088$ 43,289,610$ 42,099,287$
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable 3,056,156$ 997,467$ 359$ 272,689$ 60,557$
Accrued liabilities 2,310,625 265,710 - - -
Unearned revenues 147,891 421,421 - - -
Retentions payable 1,089 - - - 5,480
Due to other funds - 4,187,570 - - -
Advances from other funds - - - - -
Total Liabilities 5,515,761 5,872,168 359 272,689 66,037
Deferred Inflows of Resources:
Unavailable revenues 4,843,523 52,899 - - 1,203,496
Total Deferred Inflows of Resources 4,843,523 52,899 - - 1,203,496
Fund Balances:
Nonspendable:
Prepaid costs 44,248 - - - -
Due from Sucessor Agency of Chula Vista RDA 5,834,630 - - - -
Advances to other funds 1,489,995 - - - -
Restricted for:
Community development projects - 2,546,484 9,864,729 - -
Public safety - 256,057 - - -
Parks and recreation - 73,240 - - -
Capital Projects - 117,092 - 43,016,921 40,829,754
Debt service - - - - -
Committed to:
Capital Projects 1,775,607 - - - -
Debt service - - - - -
Economic contingency 3,600,000 - - - -
San Diego Authority for Freeway Emergency 557,993 - - - -
Legal counsel 5,000 - - - -
Assigned to:
General government 4,927,704 - - - -
Public safety 1,034,275 - - - -
Parks and recreation 73,895 - - - -
Public works 237,560 - - - -
Library 8,000 - - - -
Public liability 996,606 - - - -
Measure P Sales Tax 1,248,299 - - - -
Unassigned 20,015,153 - - - -
Total Fund Balances 41,848,965 2,992,873 9,864,729 43,016,921 40,829,754
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances 52,208,249$ 8,917,940$ 9,865,088$ 43,289,610$ 42,099,287$
Special Revenue Funds Capital Projects Funds
Sundry Grants
Housing
Successor Agency
Park Acquisition
Development
Development
Impact Funds
See Notes to Financial Statements2018-01-09 Agenda Packet Page85
CITY OF CHULA VISTA
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2017
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Deferred loans
Allowance for uncollectible loans
Prepaid costs
Due from other governments
Due from other funds
Advances to other funds
Restricted assets:
Cash and investments
Cash and investments with fiscal agents
Due from Successor Agency of Chula Vista RDA
Total Assets
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Retentions payable
Due to other funds
Advances from other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Due from Sucessor Agency of Chula Vista RDA
Advances to other funds
Restricted for:
Community development projects
Public safety
Parks and recreation
Capital Projects
Debt service
Committed to:
Capital Projects
Debt service
Economic contingency
San Diego Authority for Freeway Emergency
Legal counsel
Assigned to:
General government
Public safety
Parks and recreation
Public works
Library
Public liability
Measure P Sales Tax
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Other Total
Governmental Governmental
Funds Funds
-$ 1,154,687$ 24,788$ 31,936,310$ 124,715,550$
- - - 249,199 7,154,701
- - - 168,478 14,046,975
- - - 11,803 11,803
- - - 3,363,566 52,044,027
- - - (2,863,619) (50,030,085)
- 1,125 - - 49,739
- - - 2,936,563 7,369,956
- - - - 8,229,776
- - - - 18,869,556
- - - - 791,245
- 5,082,696 105 - 5,082,801
- - - - 10,109,831
-$ 6,238,508$ 24,893$ 35,802,300$ 198,445,875$
-$ -$ -$ 1,187,666$ 5,574,894$
- - - 11 2,576,346
- - - 125,296 694,608
- - - 117,725 124,294
5,767 - - 3,063,456 7,256,793
18,960,645 - - - 18,960,645
18,966,412 - - 4,494,154 35,187,580
- - - - 6,099,918
- - - - 6,099,918
- - - - 44,248
- - - - 5,834,630
- - - - 1,489,995
- - - 6,246,324 18,657,537
- - - 3,695,888 3,951,945
- - - 187,218 260,458
- - - 21,255,770 105,219,537
- - 24,893 - 24,893
- - - - 1,775,607
- 6,238,508 - 345,095 6,583,603
- - - - 3,600,000
- - - - 557,993
- - - - 5,000
- - - - 4,927,704
- - - - 1,034,275
- - - - 73,895
- - - - 237,560
- - - - 8,000
- - - - 996,606
- - - - 1,248,299
(18,966,412) - - (422,149) 626,592
(18,966,412) 6,238,508 24,893 31,308,146 157,158,377
-$ 6,238,508$ 24,893$ 35,802,300$ 198,445,875$
Debt Service Funds
City Debt
Service
Public
Financing
Authority
Municipal
Financing
Authority
See Notes to Financial Statements2018-01-09 Agenda Packet Page86
2018-01-09 Agenda Packet Page87
CITY OF CHULA VISTA
STATEMENT OF ACTIVITIES
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUINDS
TO THE STATEMENT OF NET POSITION
JUNE 30, 2017
Fund balances of governmental funds 157,158,377$
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.1,146,426,990
Deferred outflows related to contributions made after the actuarial measurement
date for the net pension liability.23,570,360
Deferred outflows related to difference between expected and actual experience.1,088,891
Deferred outflows related to difference between projected and actual earnings.31,490,723
Long-term debt and compensated absences
that have not been included in the governmental fund activity:
Bonds payable (106,025,000)$
Section 108 Loan (6,757,000)
Unamortized bond premiums/discounts (7,603,488)
Capital leases (3,279,703)
Claims liability (22,305,729)
Notes payable (3,805,586)
Net pension liability (259,439,121)
Compensated absences (7,296,091) (416,511,718)
Deferred outflows related to the refunding of long-term debt.5,221,466
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.(10,561,591)
Accrued interest payable for the current portion of interest due on
Bonds has not been reported in the governmental funds.(1,334,110)
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.6,099,918
Deferred inflows related to changes in actuarial assumptions.(6,475,319)
Deferred inflows related to difference between expected and actual experience.(1,156,926)
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.2,156,354
Net Position of governmental activities 937,173,415$
See Notes to Financial Statements2018-01-09 Agenda Packet Page88
CITY OF CHULA VISTA
STATEMENT OF REVENUES.
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
General
Revenues:
Taxes 113,405,092$ -$ -$ -$ -$
Licenses and permits 1,266,885 - - - -
Intergovernmental 1,936,757 12,683,120 - - -
Charges for services 10,317,929 1,191,788 - - -
Use of money and property 2,607,245 103,625 480,399 111,961 1
Fines and forfeitures 1,123,010 - - - -
Developer participation - - - 470,567 8,339,611
Miscellaneous 19,616,239 676,290 700,573 - -
Total Revenues 150,273,157 14,654,823 1,180,972 582,528 8,339,612
Expenditures:
Current:
General government 28,166,394 1,653,376 - 885,959 -
Public safety 78,927,809 8,330,598 - - -
Community development 1,904,761 - 125,893 - -
Parks and recreation 4,243,609 1,500 - - -
Public works 30,693,625 2,665,151 - - 361,973
Library 3,868,100 853,020 - - -
Capital outlay 2,438,848 1,791,255 - 31,714 3,007,658
Debt service:
Principal retirement - - - - -
Interest and fiscal charges - - - - -
Payment to refunded bond escrow agent - - - - -
Total Expenditures 150,243,146 15,294,900 125,893 917,673 3,369,631
Excess (Deficiency) of Revenues
Over (Under) Expenditures 30,011 (640,077) 1,055,079 (335,145) 4,969,981
Other Financing Sources (Uses):
Transfers in 10,166,928 213,356 - 10,782 9,461
Transfers out (7,025,684) (889,324) - (80,000) (5,078,179)
Capital leases 1,285,053 - - - -
Proceeds from issuance of bonds - - - - -
Bond premium - - - - -
Payment to refunded bond escrow agent - - - - -
Total Other Financing Sources
(Uses)4,426,297 (675,968) - (69,218) (5,068,718)
Net Change in Fund Balances 4,456,308 (1,316,045) 1,055,079 (404,363) (98,737)
Fund Balances, Beginning of Year 37,392,657 4,308,918 8,809,650 43,421,284 40,928,491
Fund Balances, End of Year 41,848,965$ 2,992,873$ 9,864,729$ 43,016,921$ 40,829,754$
Development
Impact Funds
Park
Acquisition
Development
Housing
Successor
Agency
Sundry
Grants
Capital Projects FundsSpecial Revenue Funds
See Notes to Financial Statements2018-01-09 Agenda Packet Page89
CITY OF CHULA VISTA
STATEMENT OF REVENUES.
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Developer participation
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Community development
Parks and recreation
Public works
Library
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Payment to refunded bond escrow agent
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Capital leases
Proceeds from issuance of bonds
Bond premium
Payment to refunded bond escrow agent
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
Other Total
Governmental Governmental
Funds Funds
-$ -$ -$ 8,057,512$ 121,462,604$
- - - 24,083 1,290,968
- - - 8,807,583 23,427,460
- - - 15,152,377 26,662,094
- 33,835 111 429,280 3,766,457
- - - 682,498 1,805,508
- - - - 8,810,178
- 830 - 2,535,425 23,529,357
- 34,665 111 35,688,758 210,754,626
- 8,600 1,700 2,501,974 33,218,003
- - - 472,729 87,731,136
- - - - 2,030,654
- - - 1,496 4,246,605
- - - 11,414,841 45,135,590
- - - - 4,721,120
- - - 11,903,191 19,172,666
- 3,230,000 1,470,000 1,410,055 6,110,055
- 3,599,105 985,578 609,581 5,194,264
- 2,673,892 - - 2,673,892
- 9,511,597 2,457,278 28,313,867 210,233,985
- (9,476,932) (2,457,167) 7,374,891 520,641
290,000 34,753,461 2,171,441 2,243,335 49,858,764
(22,320) (51,382) (28,091,002) (5,940,095) (47,177,986)
- - - - 1,285,053
- 8,600,000 25,885,000 - 34,485,000
- 319,652 2,516,621 - 2,836,273
- (36,860,637) - - (36,860,637)
267,680 6,761,094 2,482,060 (3,696,760) 4,426,467
267,680 (2,715,838) 24,893 3,678,131 4,947,108
(19,234,092) 8,954,346 - 27,630,015 152,211,269
(18,966,412)$ 6,238,508$ 24,893$ 31,308,146$ 157,158,377$
City Debt
Service
Public
Financing
Authority
Municipal
Financing
Authority
Debt Service Funds
See Notes to Financial Statements2018-01-09 Agenda Packet Page90
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, 2017
Net change in fund balances - total governmental funds 4,947,108$
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, including donated assets of $3,466,657. 21,023,633
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 (27,894,215)
in the amount of $393,291.
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.
Issuance of long-term debt (34,485,000)
Premium from issuance of long-term debt (2,836,273)
Principal payment of long-term debt 6,110,055
Payments to refunded bond escrow agent 39,534,529
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 479,604
Deferred charge on refunding (324,009)
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 (131,855)
Changes in claims payable 163,210
Capital leases entered into (1,285,053)
Changes in net OPEB liabilities (1,103,591)
Change in pollution remediation obligatoin 150,000
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.365,622
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. 78,590
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. 1,014,746
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. (4,426,717)
Change in net position of governmental activities 1,380,384$
See Notes to Financial Statements 2018-01-09 Agenda Packet Page91
PROPRIETARY FUND
FINANCIAL STATEMENTS
2018-01-09 Agenda Packet Page92
CITY OF CHULA VISTA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
JUNE 30, 2017
Governmental
Other Activities-
Enterprise Internal
Funds Totals Service Funds
Assets:
Current:
Cash and investments 98,259,390$ 2,819,425 $ - $ - $ 375,970 $ 101,454,785$ 3,131,586 $
Receivables:
Accounts 4,363,161 -740,001 124,383 30,000 5,257,545 73,010
Prepaid costs 36,276 -- -- 36,276 896
Cash with fiscal agent - -- -- - 625,000
Total Current Assets 102,658,827 2,819,425 740,001 124,383 405,970 106,748,606 3,830,492
Noncurrent:
Advances to other funds 19,507,072 -- -- 19,507,072 -
Capital assets - net of accumulated depreciation 133,548,373 116,684 - 197,534,456 - 331,199,513 968,103
Total Noncurrent Assets 153,055,445 116,684 - 197,534,456 - 350,706,585 968,103
Total Assets 255,714,272 2,936,109 740,001 197,658,839 405,970 457,455,191 4,798,595
Deferred Outflows of Resources:
Deferred pension contributions 2,284,810 -3,145,146 -2,056 5,432,012 540,945
Total Deferred Outflows of Resources 2,284,810 -3,145,146 -2,056 5,432,012 540,945
Liabilities:
Current:
Accounts payable 743,778 -69,019 119,457 9,000 941,254 316,956
Accrued liabilities 211,568 -126,091 -- 337,659 22,356
Retention payable 17,413 -- -- 17,413 -
Unearned revenues - -- 124,383 268,279 392,662 -
Due to other funds - -940,966 4,925 27,092 972,983 -
Accrued compensated absences 230,402 -223,694 -- 454,096 16,706
Total Current Liabilities 1,203,161 -1,359,770 248,765 304,371 3,116,067 356,018
Noncurrent:
Advances from other funds - 19,415,983 - -- 19,415,983 -
Accrued compensated absences 17,978 -136,822 -- 154,800 32,001
Net pension liability 14,036,115 -18,440,498 -503,455 32,980,068 2,947,041
Total Noncurrent Liabilities 14,054,093 19,415,983 18,577,320 -503,455 52,550,851 2,979,042
Total Liabilities 15,257,254 19,415,983 19,937,090 248,765 807,826 55,666,918 3,335,060
Deferred Inflows of Resources:
Deferred items related to pensions 363,205 -496,789 -27,456 887,450 21,067
Total Deferred Inflows of Resources 363,205 -496,789 -27,456 887,450 21,067
Net Position:
Investment in capital assets 133,548,373 116,684 - 197,534,456 - 331,199,513 968,103
Restricted for capital projects - 2,593,403 - -- 2,593,403 -
Unrestricted 108,830,250 (19,189,961) (16,548,732) (124,382) (427,256) 72,539,919 1,015,310
Total Net Position 242,378,623$ (16,479,874)$ (16,548,732)$ 197,410,074$ (427,256)$ 406,332,835$ 1,983,413$
Reconciliation of Net Position to the Statement of Net Position
Net Position per Statement of Net Position - Proprietary Funds 406,332,835$
Prior years' accumulated adjustment to reflect the consolidation of
internal service funds activities related to the enterprise funds (138,587)
Current years' adjustments to reflect the consolidation of internal
service activities related to enterprise funds (34,354)
Net Position per Statement of Net Position 406,159,894$
CV Elite Athlete
Training Ctr
Business-Type Activities - Enterprise Funds
Sewer Fund
Sewer
Development
Impact Fees
Development
Services Fund
See Notes to Financial Statements2018-01-09 Agenda Packet Page93
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2017
Governmental
Other Activities-
Enterprise Internal
Funds Totals Service Funds
Operating Revenues:
Sales and service charges 36,289,930$ 111,907$ 7,291,037$ -$ -$ 43,692,874$ -$
Interdepartmental charges - - - - - - 6,802,090
Other 1,111,140 - 1,621 - 30,257 1,143,018 43,437
Total Operating Revenues 37,401,070 111,907 7,292,658 - 30,257 44,835,892 6,845,527
Operating Expenses:
Administration and general 23,546,839 5,270 6,655,654 147,812 66,686 30,422,261 6,984,708
Source of supply 2,326,812 - - 93,960 - 2,420,772 -
Cost of sales and services - - - 36,980 - 36,980 -
Depreciation expense 6,271,870 3,035 - 170,276 - 6,445,181 393,291
Total Operating Expenses 32,145,521 8,305 6,655,654 449,028 66,686 39,325,194 7,377,999
Operating Income (Loss)5,255,549 103,602 637,004 (449,028) (36,429) 5,510,698 (532,472)
Nonoperating Revenues (Expenses):
Intergovernmental - - - - - - -
Interest revenue 312,919 9,337 - - 271 322,527 3,894
Contributions - - - 197,704,732 - 197,704,732 -
Gain (loss) on disposal of capital assets 115,703 - - - - 115,703 8,970
Total Nonoperating
Revenues (Expenses)428,622 9,337 - 197,704,732 271 198,142,962 12,864
5,684,171 112,939 637,004 197,255,704 (36,158) 203,653,660 (519,608)
Transfers in 22,976 - 841,759 154,370 - 1,019,105 1,500,000
Transfers out (3,380,608) (22,627) (1,796,648) - - (5,199,883) -
Changes in Net Position 2,326,539 90,312 (317,885) 197,410,074 (36,158) 199,472,882 980,392
Net Position:
Beginning of Year, as
previously reported 240,052,084 (16,570,186) (16,230,847) - (348,686) 206,902,365 912,538
Restatements - - - - (42,412) (42,412) 90,483
Beginning of Fiscal Year, as restated 240,052,084 (16,570,186) (16,230,847) - (391,098) 206,859,953 1,003,021
End of Fiscal Year 242,378,623$ (16,479,874)$ (16,548,732)$ 197,410,074$ (427,256)$ 406,332,835$ 1,983,413$
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 199,472,882$
Adjustment to reflect the consolidation of current fiscal year
internal service funds activities related to enterprise funds (34,354)
Changes in Net Position of Business-Type Activities per Statement of Activities 199,438,528$
CV Elite Athlete
Training Ctr
Income (Loss) Before Transfers
Business-Type Activities - Enterprise Funds
Sewer Fund
Sewer
Development
Impact Fees
Development
Services Fund
See Notes to Financial Statements2018-01-09 Agenda Packet Page94
CITY OF CHULA VISTA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2017
Governmental
Other Activities-
Enterprise Internal
Funds Totals Service Funds
Cash Flows from Operating Activities:
Cash received from customers and users 38,216,549$ 111,907$ 7,042,176$ -$ 42,669$ 45,413,301$ -$
Cash received from/(paid to) interfund service provided --- -27,092 27,092 6,772,851
Cash received from/(paid to) suppliers for goods and services (1,767,675) (32,657) 35,153 (11,483) -(1,776,662) 135,658
Cash paid to employees for services (23,363,724) (5,270) (6,720,896) (147,812) (57,686) (30,295,388) (6,981,265)
Net Cash Provided (Used) by Operating Activities 13,085,150 73,980 356,433 (159,295) 12,075 13,368,343 (72,756)
Cash Flows from Non-Capital
Financing Activities:
Cash transfers out (3,380,608) (22,627) (1,796,648) --(5,199,883) -
Cash transfers in 22,976 -841,759 154,370 -1,019,105 1,500,000
Repayment received from other funds 287,023 -598,456 4,925 -890,404 90,483
Repayment made to other funds -(77,373) - -(42,412) (119,785) -
Advance to other funds --- ----
Net Cash Provided (Used) by
Non-Capital Financing Activities (3,070,609) (100,000) (356,433) 159,295 (42,412) (3,410,159) 1,590,483
Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets (3,950,111) -- --(3,950,111) (194,245)
Advance from other funds --- ----
Proceeds from sales of capital assets 115,703 -- --115,703 20,008
Net Cash Provided (Used) by
Capital and Related Financing Activities (3,834,408) -- --(3,834,408) (174,237)
Cash Flows from Investing Activities:
Interest received 312,919 9,337 - -271 322,527 3,894
Net Cash Provided (Used) by
Investing Activities 312,919 9,337 - -271 322,527 3,894
Net Increase (Decrease) in Cash
and Cash Equivalents 6,493,052 (16,683) - -(30,066) 6,446,303 1,347,384
Cash and Cash Equivalents at Beginning of Year 91,766,338 2,836,108 - -406,036 95,008,482 2,409,202
Cash and Cash Equivalents at End of Year 98,259,390$ 2,819,425$ -$ -$ 375,970$ 101,454,785$ 3,756,586$
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)5,255,549$ 103,602$ 637,004$ (449,028)$ (36,429)$ 5,510,698$ (532,472)$
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
Depreciation 6,271,870 3,035 - 170,276 -6,445,181 393,291
(Increase) decrease in accounts receivable 815,479 -(250,482) (124,383) 12,412 453,026 (72,676)
(Increase) decrease in taxes receivable --- ----
(Increase) decrease in due from other governments --- ----
(Increase) decrease in prepaid costs (3,610) -- --(3,610) (896)
(Increase) decrease in deferred outflows from pensions (1,399,268) -(2,000,102) 9,000 (3,390,370) (332,113)
Increase (decrease) in accounts payable 563,317 (32,657) 35,153 119,457 -685,270 136,554
Increase (decrease) in due to other funds --- -27,092 27,092 -
Increase (decrease) in retentions payable (570) -- --(570)-
Increase (decrease) in accrued liabilities (25,443) -(44,920) --(70,363) (5,879)
Increase (decrease) in unearned revenue - - - 124,383 -124,383 -
Increase (decrease) in claims and judgments --- ----
Increase (decrease) in compensated absences 15,038 -(78,275) --(63,237) (33,675)
Increase (decrease) in net pension liability 1,933,155 -2,497,846 -4,431,001 455,287
Increase (decrease) in deferred inflows from pensions (340,367) -(439,791) -(780,158) (80,177)
Total Adjustments 7,829,601 (29,622) (280,571) 289,733 48,504 7,857,645 459,716
Net Cash Provided (Used) by
Operating Activities 13,085,150$ 73,980$ 356,433$ (159,295)$ 12,075$ 13,368,343$ (72,756)$
Non-Cash Investing, Capital, and Financing Activities:
Gain/(Loss) on disposition of capital assets -$ -$ -$ -$ -$ -$ 8,970$
Donated capital assets - - - 197,704,732 - 197,704,732 -
Business-Type Activities - Enterprise Funds
Sewer Fund
Sewer
Development
Impact Fees
Development
Services Fund
CV Elite Athlete
Training Ctr
See Notes to Financial Statements2018-01-09 Agenda Packet Page95
CITY OF CHULA VISTA
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
JUNE 30, 2017
Agency
Funds
Assets:
Pooled cash and investments 9,025,348$ 3,435,578$
Receivables:
Accounts - 45,904
Notes and loans - 128,544
Allowance for uncollectible loans - (128,544)
Accrued interest 1,431 -
Restricted assets:
Cash and investments 15,048,347 -
Cash and investments with fiscal agents 30,815,087 77
Capital assets:
Capital assets, not being depreciated - 7,676,605
Capital assets, net of accumulated depreciation - 1,036,754
Total Assets 54,890,213$ 12,194,918$
Deferred Outflows of Resources:
Deferred charge on refunding 1,586,194
Total Deferred Outflows of Resources 1,586,194$
Liabilities and Net Position:
Liabilities:
Accounts payable 679,662$ 183$
Accrued liabilities - 1,345
Accrued interest - 291,541
Unearned revenues 15,593 -
Deposits payable 14,379,302 -
Due to other governments - 55,141
Due to the City of Chula Vista - 10,109,832
Due to external parties/other agencies 39,815,656 -
Long-term liabilities:
Due in one year - 1,385,000
Due in more than one year - 32,383,409
Total Liabilities 54,890,213$ 44,226,451
Net Position:
Held in trust for other purposes (30,445,339)
Total Net Position (30,445,339)$
Private-Purpose
Trust Fund
Successor Agency of
the Former Chula
Vista RDA
See Notes to Financial Statements2018-01-09 Agenda Packet Page96
CITY OF CHULA VISTA
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUNDS
YEAR ENDED JUNE 30, 2017
Additions:
Taxes 3,870,883$
Interest and change in fair value of investments 351,031
Miscellaneous 625
Total Additions 4,222,539
Deductions:
Administrative expenses 463,511
Contractual services 321,549
Interest expense 1,899,380
Depreciation expense 47,724
Total Deductions 2,732,164
Changes in Net Position 1,490,375
Net Position - Beginning of the Year (30,487,604)
Restatements (1,448,110)
Net Position - Beginning of the Year, as restated (31,935,714)
Net Position - End of the Year (30,445,339)$
Private-Purpose
Trust Fund
Successor Agency of
the Former Chula
Vista RDA
See Notes to Financial Statements2018-01-09 Agenda Packet Page97
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2017
NOTE DESCRIPTION PAGE
1 Reporting Entity and Summary of Significant Accounting Policies 55
2 Cash and Investments 68
3 Receivables 73
4 Interfund Balances and Transactions 78
5 Capital Assets 81
6 Long-Term Debt 83
7 Unearned/Deferred Revenue 96
8 Compensated Absences 97
9 Other Required Fund Disclosures 98
10 Self-Insurance Accrued Liabilities 99
11 Pension Plans 100
12 Post Retirement Health Benefits 108
13 Pollution Remediation Obligations 111
14 Commitments and Contingencies 112
15 Classification of Fund Balances 113
16 Prior Period Adjustments 114
17 Subsequent Events 114
2018-01-09 Agenda Packet Page98
2018-01-09 Agenda Packet Page99
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2017
Note 1 – Reporting Entity and Summary of Significant Accounting Policies
The basic financial statements of the City of Chula Vista, California (the “City”) have been prepared in
conformity with generally accepted accounting principles of the United States of America (“U.S. GAAP”)
as applied to governmental agencies. The Governmental Accounting Standards Board (“GASB”) is the
accepted standard setting body for establishing governmental accounting and financial reporting principles.
The more significant of the City’s 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 entity’s financial
statements to be misleading or incomplete.
Blended component units, although legally separate entities, are, in substance part of the primary
government’s 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 “Development Authority”)
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 Authority’s 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 “Public Financing Authority”)
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
2018-01-09 Agenda Packet Page100
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 1 – 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 “Municipal Financing Authority”)
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 “Housing Authority”)
The Housing Authority was created by the City of Chula Vista City Council (“City Council”) in
March 1993 to centrally coordinate and administer the City’s 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 Authority’s 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.
2018-01-09 Agenda Packet Page101
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
B. Basis of Accounting and Measurement Focus (Continued)
Government - Wide Financial Statements
The City’s 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 “economic resources” measurement focus and the
accrual basis of accounting. Accordingly, all of the City’s 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:
¾ Charges for services
¾ Operating grants and contributions
¾ 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.
2018-01-09 Agenda Packet Page102
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 1 – 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 90 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 “measurable” and “available”
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 – 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 – 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.
Housing Successor Agency Special Revenue Fund – 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.
Park Acquisition Development Capital Projects Fund – 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.
Development Impact Capital Projects Fund – 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.
2018-01-09 Agenda Packet Page103
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
B. Basis of Accounting and Measurement Focus (Continued)
City Debt Service Fund – This fund was established to account for principal and interest payments
on the City’s long-term loans.
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.
Municipal Financing Authority Debt Service Fund – This fund is used to account for the financing
or refinancing activities for the acquisition, construction, and improvement of public capital
improvements.
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 City’s 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.
2018-01-09 Agenda Packet Page104
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 1 – 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 – 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 – This fund is a depository for a portion of developer fees and other
development related activities.
Sewer Development Impact Fees Fund – This fund is a depository for sewer development impact
fees (DIFs).
Chula Vista Elite Athlete Training Center (CVEATC) Fund – This fund is used to account for the
CVEATC’s activities in partnership with the CVEATC operator Elite Athlete Services (EAS).
Fiduciary Fund Financial Statements
Fiduciary fund financial statements include a Statement of Net Position and a Statement of Changes in
Fiduciary Net Position. The City’s fiduciary funds represent agency funds and private purpose trust
funds.
2018-01-09 Agenda Packet Page105
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
B. Basis of Accounting and Measurement Focus (Continued)
Fiduciary fund types are accounted for according to the nature of the fund. The City’s 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 City’s 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.
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 $649,761 for the fiscal year ended
June 30, 2017.
The statement of cash flows requires presentation of “cash and cash equivalents”. For the purposes of
the statement of cash flows, the City considers all proprietary fund pooled cash and investments as
“cash and cash equivalents”, as such funds are available to the various funds as needed.
2018-01-09 Agenda Packet Page106
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
D. Cash, Cash Equivalents and Investments (Continued)
Certain disclosure requirements, if applicable, for Deposits and Investment Risks in the following areas:
¾Interest Rate Risk
¾Credit Risk
o Overall
o Custodial Credit Risk
o Concentration of Credit Risk
¾Foreign Currency Risk
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 “due to/from other funds” or “advances to/from other
funds” (i.e., the current portion of interfund loans). Any residual balances outstanding between the
governmental activities and business-type activities are reported in the Governmental-Wide Financial
Statements as “internal balances.”
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 acquisition value on the date donated. City policy
has set the capitalization threshold for reporting capital assets at $10,000 for equipment and $50,000
for infrastructure. Depreciation is recorded on a straight-line basis over estimated useful lives of the
assets as follows:
2018-01-09 Agenda Packet Page107
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
H. Capital Assets (Continued)
Buildings 50 years
Improvements other than buildings 50 years
Machinery and equipment 5-15 years
Infrastructure 30-75 years
The City defines infrastructure as the basic physical assets that allow the City to function. The assets
include:
¾ Street system
¾ Sewer system
¾ 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 City’s 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 fund’s share of the unpaid liability is recorded as a long-term
liability of the fund.
2018-01-09 Agenda Packet Page108
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
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 City’s
California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions
from the Plan’s fiduciary net position have been determined on the same basis as they are reported by
CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are
recognized when due and payable in accordance with the benefit terms. Investments are reported at fair
value.
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 has two items that qualify for reporting in this category. One is the deferred charge on refunding
reported on the statement of net position. A deferred charge on refunding results from the difference in
the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized
over the shorter of the life of the refunded or refunding debt. The second item relates to deferred
outflows to the net pension liability reported in the statement of net position. These outflows are the
results of contributions made after the measurement period, which are recognized in the following year,
the net difference between projected and actual earnings on pension plan investments and differences
between expected and actual experiences, which are deferred and amortized over the expected average
remaining service life time.
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 item relates to deferred inflows
to the net pension liability reported in the statement of net position.
2018-01-09 Agenda Packet Page109
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
L. Deferred Outflows/Inflows of Resources (Continued)
These inflows are the results of changes in assumptions and differences between expected and actual
experiences, which are deferred and amortized over the expected average remaining service life time.
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 County’s 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.
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 90 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 – 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 – This component of net position consists of restricted assets reduced by liabilities and
deferred inflows of resources related to those assets.
Unrestricted – 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 City’s policy is to apply restricted Net Position first, then unrestricted Net Position as
they are needed.
2018-01-09 Agenda Packet Page110
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
P. Fund Balances
In governmental fund financial statements, fund balances are categorized as follows:
Nonspendable – 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.
Restricted – 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 – Committed fund balances encompass the portion of net fund resources, the use of
which is constrained by limitations that the City 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 – Assigned fund balances encompass the portion of net fund resources reflecting the
government’s 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. City Council has by
resolution, authorized the Director of Finance to assign fund balances. City 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 year’s 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 – This amount is for any portion of the fund balances that do not fall into one of the
above categories.
Sometimes the City 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 City’s 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.
2018-01-09 Agenda Packet Page111
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
Q. Spending and Reserve 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 City’s policy is to apply restricted Net Position first.
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 City’s 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.
2018-01-09 Agenda Packet Page112
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 2 – Cash and Investments
The following is a summary of pooled cash and investments, including cash and investments with fiscal
agents at June 30, 2017.
Fiduciary Funds
Governmental
Activities
Business-Type
Activities Total
Statement of
Net Position Total
Cash and investments 127,847,136$ 101,454,785$ 229,301,921$ 12,460,926$ 241,762,847$
Restricted cash and investments:
Held by City 791,245 - 791,245 15,048,347 15,839,592
Held by fiscal agents 5,707,801 - 5,707,801 30,815,164 36,522,965
Total restricted cash and investments 6,499,046 - 6,499,046 45,863,511 52,362,557
Total cash and investments 134,346,182$ 101,454,785$ 235,800,967$ 58,324,437$ 294,125,404$
Government-Wide Statement of Net Position
Cash, cash equivalents and investments consisted of the following at June 30, 2017:
Petty cash 9,625$
Deposits with financial institution 17,826,186
Investments 239,766,628
Investments held by fiscal agents 36,522,965
Total cash and investments 294,125,404$
A. Deposits
The carrying amount of the City’s cash deposits were $17,826,186 at June 30, 2017. Bank balances
before reconciling items were $20,623,104 at that date, the total amount of which was insured or
collateralized with securities held by the pledging financial institutions in the City’s name as discussed
below.
The California Government Code requires California banks and savings and loan associations to secure
the City’s 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 City’s total cash deposits. The City may waive collateral requirements for cash
deposits, which are fully insured up to $250,000 by the Federal Deposit Insurance Corporation. The
City, however, has not waived the collateralization requirements.
The City follows the practice of pooling cash and investments of all funds, except for funds required to
be held by fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash
and investments is allocated on an accounting period basis to the various funds based on the period-end
cash and investment balances. Interest income from cash and investments with fiscal agents is credited
directly to the related fund.
2018-01-09 Agenda Packet Page113
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 2 – Cash and Investments (Continued)
B. Investments
As of June 30, 2017, the City had the following investments and maturities:
Investment Type Fair Value 1 year or fewer 1 - 2 years 2 - 3 years 3 - 4 years 4 - 5 years Over 5 years
LAIF 1,651,133$ 1,651,133$ -$ -$ -$ -$ -$
Time Deposits 310,000 310,000 - - - - -
San Diego County Investment Pool 87,631,333 87,631,333 - - - - -
Federal National Mortgage Association 4,227,241 2,994,480 - 1,232,761 - - -
Federal Home Loan Mortgage Corporation 5,985,000 5,985,000 - - - - -
Federal Farm Credit Bank 614,582 614,582 - - - - -
US Treasury Notes 58,774,478 - 25,902,231 26,461,617 6,410,630 - -
Securities 50,572,529 7,820,965 15,033,542 20,050,600 7,667,422 - -
Money Market Funds 30,000,332 23,966,813 6,033,519 - - - -
Held by bond trustee:
Mutual Funds 36,522,965 36,522,965 - - - - -
Total 276,289,593$ 167,497,271$ 46,969,292$ 47,744,978$ 14,078,052$ -$ -$
Investment Maturities
Investments Authorized by the California Government Code and the City’s Investment Policy
The table below identifies the investment types that are authorized for the City by the
California Government Code (or the City’s investment policy, where more restrictive). The table also
identifies certain provisions of the California Government Code (or the City’s 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 City’s investment policy.
2018-01-09 Agenda Packet Page114
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 2 – Cash and Investments (Continued)
B. Investments (Continued)
Authorized Investment Type
Maximum
Maturity
Maximum
Percentage of
Portfolio*
Maximum
Investment in
One Issuer
Bankers' Acceptance 180 days 40%5%
Negotiable Certificates of Deposits 5 years 30%5%
Commercial Paper 270 days 25%5%
State and Local Agency Bond Issues 5 years None 5%
U.S. Treasury Obligations 5 years None None
U.S. Agency Securities 5 years None None
Repurchase Agreement 90 days None 5%
Reverse-Purchase Agreements 92 days 20%20%
Medium-Term Corporate Notes 5 years 30%5%
Time Certificates of Deposits 3 years None 5%
Money Market Funds N/A 20%10%
San Diego County Treasurer's Pooled Money Fund N/A None None
Local Agency Investment Fund (LAIF)N/A None $50 Million**
Shares of Beneficial Interest issued by a JPA N/A None None
Asset Backed Securities 5 years 20%20%
Supranationals 5 years 30%30%
* 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 City’s investment policy.
The table below identifies certain provisions of these debt agreements that address interest rate risk,
credit risk, and concentration of credit risk.
Authorized Investment Type
Maximum
Maturity
Maximum
Percentage of
Portfolio
Maximum
Investment in
One Issuer
U.S Treasury Obligations None None None
Federal Home Loan Mortgage Corporation None None None
Farm Credit Banks None None None
Federal Home Loan Banks None None None
Federal National Mortgage Association None None None
Student Loan Marketing Association None None None
Financing Corporation None None None
Resolution Funding Corporation None None None
Certificates of Deposits, Time Deposits and Bankers' Acceptance 30 days None None
Commercial Paper 270 days None None
Money Market Funds None None None
State Obligations None None None
Municipal Obligations None None None
Repurchase Agreements None None None
Investment Agreements None None None
Local Agency Investment Fund (LAIF)None None None
2018-01-09 Agenda Packet Page115
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 2 – 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 City’s
investment policy provides that final maturities of securities cannot exceed five years. Specific
maturities of investments depend on liquidity needs. At June 30, 2017, the City’s pooled cash and
investments had the following maturities:
Maturity
Percentage of
Investment
Less than one year 55%
1 - 2 years 20%
2 - 3 years 20%
3 - 4 years 6%
4 - 5 years 0%
Over 5 years 0%
The weighted average maturity of the portfolio was 0.9 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 City’s investments are rated by the nationally recognized statistical rating organizations as follows:
Investment Type Fair Value Moody's
Standard &
Poor's
LAIF 1,651,133$ Aa3 AA-
Time Deposits 310,000 Not Rated Not Rated
San Diego County Investment Pool 87,631,333 Aaa AAA
Federal National Mortgage Association 4,227,241 Aaa AA+
Federal Home Loan Mortgage Corp.5,985,000 Aaa AA+
Federal Farm Credit Bank 614,582 Aaa AA+
US Treasury Notes 58,774,478 Aaa AA+
Securites 50,572,529 Baa1 to Aaa BBB+ to AAA
Money Market Funds 66,523,297 Not Rated Not Rated
276,289,593$
2018-01-09 Agenda Packet Page116
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 2 – 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 City’s 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 City’s investments are as follows:
Issuer Investment Type Fair Value
Federal National Mortgage Association Federal Agencies 4,227,241$
Federal Home Loan Mortgage Corporation Federal Agencies 5,985,000
Federal Farm Credit Bank Federal Agencies 614,582
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.
As of June 30, 2017, the City had $1,651,133 invested in LAIF. LAIF determines fair value on its
investment portfolio based on market quotations for those securities where market quotations are
readily available and based on amortized cost or best estimate for those securities where market value
is not readily available. The City valued its investments in LAIF as of June 30, 2017, by multiplying
its account balance with LAIF times a fair value factor determined by LAIF. This fair value factor was
determined by dividing all LAIF participants’ total aggregate amortized cost by total aggregate fair
value. The credit quality rating of LAIF is unrated as of June 30, 2017.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 2 – Cash and Investments (Continued)
E. Fair Value Hierarchy
The City categorizes its fair value measurements within the fair value hierarchy established by generally
accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair
value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs
are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The City has
the following recurring fair value measurements as of June 30, 2017:
Totals123
U.S. Agency Securities 10,826,823$ -$ 10,826,823$ -$
U.S. Treasury Notes 58,774,478 58,774,478 - -
Securities 50,572,529 - 50,572,529 -
Time Deposits 310,000 - 310,000 -
San Diego County Investment Pool 87,631,333 - 87,631,333 -
Money Market Mutual Funds 30,000,332 - 30,000,332 -
Held by Fiscal Agent:
Cash & Money Market Mutual Funds 36,522,965 - 36,522,965 -
Total Investments 274,638,460$ 58,774,478$ 215,863,982$ -$
Investments measured at net asset value
Local Agency Investment Fund (LAIF) 1,651,133$
Totals 1,651,133
Total Investments 276,289,593$
Level
Investment Type
U.S. Treasury Notes classified in Level 1 of the fair value hierarchy are valued using prices quoted in
active markets for those securities. Local Agency Investment Funds, U.S. Agency Securities, Corporate
Notes, Time Deposits, San Diego County Investment Pool Funds and Money Market Mutual Funds
classified in Level 2 of the fair value hierarchy are value using institutional bond quotes or specified
fair market value factors.
Note 3 – Receivables
A. Taxes Receivable
At June 30, 2017, the City had the following taxes receivable:
Governmental
Activities
Sales Tax 9,694,862$
Property Tax 509,352
Utilities Users Tax 657,664
Transient Occupancy Tax 540,431
Franchise Fee Tax 2,358,785
Other Taxes 285,881
Total 14,046,975$
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 3 – Receivables (Continued)
B. Loans Receivable
At June 30, 2017, 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 $50,030,085:
Principal Interest Total
South Bay Community Services (Trolley Trestle, Muncey Manor, CNV I, CNII, and NCV II) $ 3,880,292 $ 2,769,084 $ 6,649,376
Heritage and Sunrose Apartments (South Bay Community Villas L.P.) 3,993,832 54,512 4,048,344
Girls and Boys Club Construction Loan 56,250 - 56,250
Rancho Vista Housing (Chelsea Investment Corporation) 1,500,000 578,220 2,078,220
St. Regis Park (Chelsea Investment Corp) 1,387,152 1,367,372 2,754,524
Chula Vista Rehabilitation CHIP Loans 1,903,327 147,931 2,051,258
Park Village Apts (Civic Center Barrio Housing Corporation) 161,810 - 161,810
Mobile Home Assistance Programs (Orange Tree) 36,105 - 36,105
Los Vecinos (Wakeland Housing and Development Corporation) 5,680,000 2,653,732 8,333,732
Main Plaza (Alpha III Development Inc.) 1,800,000 660,813 2,460,813
Seniors on Broadway (MAAC Project) 3,511,194 1,174,464 4,685,658
The Landings I & II (Chelsea Investment Corp) 8,971,233 1,170,140 10,141,373
First Time Home Buyers Program 5,192,127 18,855 5,210,982
NSP Rental Housing Program 1,210,800 201,588 1,412,388
Community Energy Retrofit Program 74,708 - 74,708
Lofts on Landis 1,700,000 188,486 1,888,486
41,058,830$ 10,985,197$ 52,044,027$
Governmental Activities
South Bay Community Services
In 1998, the former Chula Vista Redevelopment Agency (RDA) and City of Chula Vista entered into
several loan agreements with South Bay Community Services, a California non-profit public benefit
corporation. Prior years’ loan was made to South Bay Community Services for the purpose of
purchasing several properties throughout the City of Chula Vista. In fiscal year 1998, a loan to fund the
Trolley Terrace 18-unit project and the Cordova Village 40-unit project were made. These projects are
to provide housing to very low-income 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, 2017, the outstanding
balance of the loan was $6,649,376, which included an interest accrual of $2,769,084.
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 RDA’s assistance
is in the form of residual receipt loan secured by a promissory note and deed of trust. The outstanding
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 3 – Receivables (Continued)
B. Loans Receivable (Continued)
Heritage (South Bay Community Villas, L.P.) Continued
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, 2017, the outstanding balance of the loan was $4,048,344, which included an interest accrual
of $54,512.
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, 2017, the outstanding balance of the loan was $56,250.
Rancho Vista Housing (Chelsea Investment Corporation)
In 2000, the former RDA loaned $1,000,000 using low and moderate income housing funds and he City
loaned $500,000 using HOME funds to CIC Eastlake, L.P. for the development and operation of
Rancho Vista Housing Project, a multifamily housing project. The loan is secured by promissory notes
and deed of trusts. 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, 2017, the outstanding balance of
the loan was $2,078,220 which included an interest accrual of $578,220.
St. Regis Park (Chelsea Investment Corporation)
In 2000, the former RDA entered into a loan agreement with Chelsea Investment Corporation for the
acquisition and rehabilitation of the 119-unit multi-family housing project (formerly known as 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, 2017, the
outstanding balance of the loan was $2,754,524 which included an interest accrual of $1,367,372.
Chula Vista Rehabilitation CHIP Loans
The Chula Vista Rehabilitation Community Housing Improvement Program (CHIP) is under the direct
control of the Housing Authority acting as the Successor Housing Entity for those loans that were
funded using low and moderate income housing funds. CHIP loans funded by CDBG or HOME funds
are also managed by the Housing Authority. 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, 2017, the
outstanding balance of the loan was $2,051,258 which included an interest accrual of $147,931.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 3 – Receivables (Continued)
B. Loans Receivable (Continued)
Park Village Apartments (Civic Center Barrio Housing Corporation)
In 1991, the former 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, 2017, the outstanding balance of the loan was $161,810.
Mobile Home Assistance Programs
The former 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 2018 or when the property is sold. Contingent interest will be charged based on calculations
specified in the agreement. At June 30, 2017, the outstanding balance of the loan was $36,105.
Los Vecinos (Wakeland Housing and Development Corporation)
In 2008, the former RDA entered into a loan agreement with Wakeland Housing and Development
Corporation to assist the borrower in constructing 41 affordable multi-family rental housing units for
occupancy by extremely low, very low, and low income households. The loan amount of $5,680,000
was funded by the Low and Moderate Income Housing 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, 2017, the
outstanding balance of the loan was $8,333,732 which included an interest accrual of $2,653,732.
Main Plaza (Alpha III Development Inc.)
In 2003, the former RDA and City 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 City’s issuance of the Certificate of Completion, which is in 2061.
At June 30, 2017, the outstanding balance of the loan was $2,460,813 which included an interest accrual
of $660,813.
Seniors on Broadway (MAAC Project)
The City 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 City’s issuance of the Certificate of Completion. At
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 3 – Receivables (Continued)
B. Loans Receivable (Continued)
Seniors on Broadway (MAAC Project) Continued
June 30, 2017, the outstanding balance of the loan was $4,685,658 which included an interest accrual
of $1,174,464.
The Landings I & II (Chelsea Investment Corporation)
The City entered into a loan agreement with CIC Landings, L.P. to assist the borrower in constructing
91 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 City’s proportionate share of the Residual Receipts for the previous
calendar year based upon a pro rata share of fifty percent (50%) of Residual Receipts with the California
Department of Housing and Community Development and its Multi-Family Housing Program.
The City and RDA entered into loan agreements with Landings II, L.P. to assist with constructing 141
affordable multi-family rental housing units for occupancy by very low and low income households.
The loans are 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, 2017, the outstanding balance of the loan was $10,141,373 which included an interest
accrual of $1,170,140.
First Time Home Buyers Program
The Chula Vista First-Time Homebuyer Program is under the direct control of the City and its Housing
Authority. The Programs is funded through U.S. Department of Housing and Urban Development
HOME Investment Partnership Act and Neighborhood Stabilization Program funds. Cal Home funds
from the State of California Department of Housing and Community Development are also used to fund
loans. The Program is currently administered by Springboard CDFI, (formerly known as Community
Housing Works Realty and Lending). The program offers low interest loans or equity share deferred
gap financing loans to qualified borrowers. Loan repayments are re-deposited into the program and are
redistributed as future loans. At June 30, 2017, the outstanding balance of the loan was $5,210,982
which included an interest accrual of $18,855.
NSP Rental Housing Program
The City entered into a two separate loan agreements with San Diego Community Housing Corporation
to acquire and rehabilitate rental housing for very low income households. The loans are secured by
promissory notes and a deed of trusts. 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, 2017, the outstanding balance
of the loan was $1,412,388 which included an interest accrual of $201,588.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 3 – Receivables (Continued)
B. Loans Receivable (Continued)
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, 2017, the outstanding balances of the loans were $5,314
and $69,394, respectively.
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 City’s financial
participation in the development of the Landis Project will be a sound investment based upon the
Developer’ ability to effectively service the City’s housing needs and priorities expressed in the housing
Element and Consolidated plan. At June 30, 2017, the outstanding balance of the loan was $1,888,486
which included an interest accrual of $188,486.
Note 4 – Interfund Balances and Transactions
Due to/Due from other funds
At June 30, 2017, interfund receivables and payables were as follows:
CV Elite
Athlete Nonmajor
Due from Other
Funds
Training
Center
Enterprise
Funds
General Fund 4,187,570$ 5,767$ 940,966$ 4,925$ 27,092$ 3,063,456$ 8,229,776$
Total 4,187,570$ 5,767$ 940,966$ 4,925$ 27,092$ 3,063,456$ 8,229,776$
Due To Other Funds
Sundry Grants
Nonmajor
Governmental
Funds Total
Development
Services
City Debt
Service
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.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 4 – Interfund Balances and Transactions (Continued)
Long-Term Advances
At June 30, 2017, balances were as follows:
Sewer
City Debt Service Development
Fund Impact Fees Fund Total
General Fund 1,489,995$ -$ 1,489,995$
Development Impacts Fund 8,160,323 - 8,160,323
Park Acquisition Development Fund 9,219,238 - 9,219,238
Sewer Enterprise Fund 91,089 19,415,983 19,507,072
Total 18,960,645$ 19,415,983$ 38,376,628$
Advances From Other Funds
Advances to Other Funds
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 $1,489,995 at June 30, 2017. 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 $8,160,323 at June 30, 2017.
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 $9,219,238 at June 30, 2017. 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 $19,507,072 at June 30, 2017.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 4 – Interfund Balances and Transactions (Continued)
Transfers In/Out
Interfund transfers for the year ended June 30, 2017 were as follows:
Sundry Grants Public Park Development City Chula Vista Municipal Development Internal Non-Major
General Special Financing Acquisition Impact Debt Sewer Elite Athlete Financing Services Service Governmental
Transfers Out Fund Revenue Fund Authority Development Fees Service Fund Training Center Authority Fund Funds Funds Total
General Fund -$ 145,421$ 2,456,451$ -$ -$ -$ -$ 154,370$ 610,633$ 752,697$ 1,500,000$ 1,406,112$ 7,025,684$
Sundry Grants Special Revenue 107,585 - - - - - - - - - - 781,739 889,324
Public Financing Authority 30 - - - - - - - 26,488 - - 24,864 51,382
Park Acquistion Development - - - - - 80,000 - - - - - - 80,000
City Debt Service 1,728 - - 10,782 9,461 - 349 - - - - - 22,320
Sewer Fund 3,364,671 - - - - - - - - 15,937 - - 3,380,608
Municipal Financing Authority - - 28,091,002 - - - - - - - - - 28,091,002
Developmen t Services Fund 1,796,648 - - - - - - - - - - - 1,796,648
Development Impact - - 3,543,859 - - - - - 1,534,320 - - - 5,078,179
Sewer Development Impact - - - - - - 22,627 - - - - - 22,627
Non-Major Governmental Funds 4,896,266 67,935 662,149 - - 210,000 - - - 73,125 - 30,620 5,940,095
Total 10,166,928$ 213,356$ 34,753,461$ 10,782$ 9,461$ 290,000$ 22,976$ 154,370$ 2,171,441$ 841,759$ 1,500,000$ 2,243,335$ 52,377,869$
Transfers In
General Fund – Operating support to reimburse the General Fund for City staff services and equipment.
Total amount of reimbursement was $10,166,928.
Sundry Grants Special Revenue Fund – Transferring the General Fund’s matching contribution to the
federal grants in the amount of $213,356.
Public Financing Authority – Funding debt service funds for repayment of various long-term obligations
amounted to $6,662,459. Refunding of the 2010 COP (PFA) by the 2016 LRRB (MFA) amounted to
$28,091,002.
Park Acquisition Development – Interfund loan repayment for long-term obligation between the Western
PAD and the Eastern PAD amounted to $10,782.
Development Impact Fees – Interfund loan repayment for long-term obligation amounted to $9,461.
City Debt Service – Interfund loan repayments of $290,000 between governmental funds was tracked
through this fund.
Sewer Fund – Interfund loan repayment for long-term obligation between Salt Creek Trunk Sewer DIF and
Trunk Sewer Capital Reserve Fund; and between the Storm Drain Revenue Fund and the Sewer Facility
Replacement Fund.
Chula Vista Elite Athlete Training Center - Reimbursements from General fund: $39,324 for telecom site
license fee and $115,046 for billed/unpaid utility expenses.
Municipal Financing Authority - Funding debt service fund for repayment of long-term obligation
amounted to $2,171,441.
Development Services Fund - Operating support to reimburse the Development Services Fund for services
provided; $752,697 reimbursement from the General Fund; $15,937 from Sewer Services; and $73,125
from the Chula Vista Housing Authority.
Internal Service Funds - $1,500,000 was transferred to the Worker’s Compensation fund to reimburse the
fund for worker’s compensation expenses.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 4 – Interfund Balances and Transactions (Continued)
Transfers In/Out Continued
Non-major Governmental Funds - Funding debt service funds for repayment of various long-term
obligations amounted to $2,243,335. Transfer from General Fund in the amount of $1,406,112 for various
debt obligations. Transfer from Community Development Block Grant (CDBG) to Section 108 Loan in
the amount of $759,858 and repayment of energy conservation loan of $21,881. Transfer from 2010
Certificates of Participation to fund Otay Ranch Village 1 AD 97-2 in the amount of $24,864. Various
transfers between Non-Major Funds in the amount of $30,620.
Note 5 – Capital Assets
A. Government-Wide Financial Statements
Summary of changes in capital assets for governmental activities for the year ended June 30, 2017 are
as follows:
Balance
July 1, 2016,CIP Balance
as restated Additions Deletions Transfers June 30, 2017
Capital assets, not being depreciated:
Land 436,830,968$ -$ -$ -$ 436,830,968$
Construction in progress 42,723,129 15,243,272 - (13,256,906) 44,709,495
Total capital assets, not being depreciated 479,554,097 15,243,272 - (13,256,906) 481,540,463
Capital assets, being depreciated:
Buildings 204,944,548 - - - 204,944,548
Improvements other than buildings 129,569,741 - - 2,799,998 132,369,739
Machinery and equipment 31,065,223 2,507,572 (959,905) - 32,612,890
Infrastructure 731,384,812 3,466,657 - 10,456,908 745,308,377
Subtotal 1,096,964,324 5,974,229 (959,905) 13,256,906 1,115,235,554
Less accumulated depreciation
Buildings (53,310,516) (4,010,519) - - (57,321,035)
Improvements other than buildings (49,039,661) (2,614,017) - - (51,653,678)
Machinery and equipment (25,200,167) (1,635,002) 948,864 - (25,886,305)
Infrastructure (294,491,938) (20,027,968) - - (314,519,906)
Subtotal (422,042,282) (28,287,506) 948,864 - (449,380,924)
Total capital assets, being depreciated 674,922,042 (22,313,277) (11,041) 13,256,906 665,854,630
Total governmental activities 1,154,476,139$ (7,070,005)$ (11,041)$ -$ 1,147,395,093$
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 5 – Capital Assets (Continued)
A. Government-Wide Financial Statements (Continued)
Depreciation expense was charged to functions/programs as follows:
General government 1,367,590$
Public safety 2,673,121
Public works 21,125,480
Parks and recreation 2,490,283
Library 237,741
Internal service 393,291
28,287,506$
Summary of changes in capital assets for business-type activities for the year ended June 30, 2017, are
as follows:
Balance CIP Balance
July 1, 2016 Additions Deletions Transfers June 30, 2017
Capital assets, not being depreciated:
Land -$ 180,677,144$ -$ -$ 180,677,144$
Construction in progress 1,264,833 2,361,613 - (1,514,117) 2,112,329
Total capital assets, not being depreciated 1,264,833 183,038,757 - (1,514,117) 182,789,473
Capital assets, being depreciated:
Buildings and structures - 17,027,588 - - 17,027,588
Machinery and equipment 4,844,634 1,588,498 (608,720) - 5,824,412
Infrastructure 245,367,447 - - 1,514,117 246,881,564
Subtotal 250,212,081 18,616,086 (608,720) 1,514,117 269,733,564
Less accumulated depreciation
Buildings and structures - (170,276) - - (170,276)
Machinery and equipment (3,021,544) (699,637) 608,720 - (3,112,461)
Infrastructure (112,465,519) (5,575,268) - - (118,040,787)
Subtotal (115,487,063) (6,445,181) 608,720 - (121,323,524)
Total capital assets, being depreciated 134,725,018 12,170,905 - 1,514,117 148,410,040
Total business-type activities 134,368,634$ 195,209,662$ -$ -$ 331,199,513$
Depreciation expense for business-type activities for the year ended June 30, 2017, are as follows:
CV Elite Training Center 170,276$
Sewer 6,271,870
Sewer DIFS 3,035
6,445,181$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 5 – Capital Assets (Continued)
B. Fiduciary Funds Financial Statements
Summary of changes in capital assets for fiduciary funds for the year ended June 30, 2017, are as
follows:
Balance
July 1, 2016, Balance
as restated Additions Deletions June 30, 2017
Capital assets, not being depreciated:
Land 7,676,605$ -$ -$ 7,676,605$
Total capital assets, not being depreciated 7,676,605 - - 7,676,605
Capital assets, being depreciated:
Buildings 2,386,218 - - 2,386,218
Subtotal 2,386,218 - - 2,386,218
Less accumulated depreciation
Buildings (1,301,740) (47,724) - (1,349,464)
Subtotal (1,301,740) (47,724) - (1,349,464)
Total capital assets, being depreciated 1,084,478 (47,724) - 1,036,754
Total fiduciary activities 8,761,083$ (47,724)$ -$ 8,713,359$
Depreciation expense for fiduciary funds for the year ended June 30, 2017, was $47,724.
Note 6 – Long-Term Debt
Governmental Activities Long-Term Debt
A summary of changes in governmental activities long-term debt for the year ended June 30, 2017, is as
follows:
Balance Debt Debt Balance Due within Due in More
June 30, 2016 Issued Retired June 30, 2017 One Year Than One Year
Certificate of Participation 111,195,000$ 34,485,000$ (39,655,000)$ 106,025,000$ 4,635,000$ 101,390,000$
Section 108 Loan 7,161,000 - (404,000) 6,757,000 425,000 6,332,000
Notes Payable 4,338,577 - (532,991) 3,805,586 536,098 3,269,488
Capital Leases 2,467,714 1,285,053 (473,064) 3,279,703 472,253 2,807,450
Bond Premium 5,246,819 2,836,273 (479,604) 7,603,488 - 7,603,488
Bond Discount (540,623) - 540,623 - - -
Total 129,868,487$ 38,606,326$ (41,004,036)$ 127,470,777$ 6,068,351$ 121,402,426$
Classification
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
A. Certificates of Participation
Balance Debt Debt Balance Due within Due in More
June 30, 2016 Issued Retired June 30, 2017 One Year Than One Year
2006 COP Civic Ctr Ph2 8,755,000$ -$ (8,755,000)$ -$ -$ -$
2010 Refunding COP Corp Yard 26,200,000 - (26,200,000) - - -
2014 Refunding COP 42,835,000 - (1,665,000) 41,170,000 1,730,000 39,440,000
2015 Refunding COP 33,405,000 - (1,565,000) 31,840,000 1,620,000 30,220,000
2016 Refunding COP - 8,600,000 - 8,600,000 - 8,600,000
2016 Lease Revenue Refunding Bo - 25,885,000 (1,470,000) 24,415,000 1,285,000 23,130,000
Total 111,195,000$ 34,485,000$ (39,655,000)$ 106,025,000$ 4,635,000$ 101,390,000$
Classification
2006 Civic Center Project Phase II COP
In March 2006, the Chula Vista Public Financing Authority (the “Financing Authority”) 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 bonds were partially refunded in the
prior year with the issuance of the 2015 Refunding Certificates of Participation and fully refunded in
the current year with the issuance of the 2016 Refunding Certificates of Participation.
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
City’s 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 bonds were fully refunded in the current year with the
issuance of the 2016 Lease Revenue Refunding Bonds.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
A. Certificates of Participation (Continued)
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 City’s 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, 2017, the outstanding
balance is $41,170,000.
The annual debt service requirements for the 2014 Certificates of Participation outstanding at
June 30, 2017, are as follows:
Year Ending
June 30, Principal Interest Total
2018 1,730,000$ 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 2,000,000 1,606,331 3,606,331
2022 2,100,000 1,503,831 3,603,831
2023-2027 12,280,000 5,784,406 18,064,406
2028-2032 15,770,000 2,433,981 18,203,981
2033 3,585,000 73,941 3,658,941
Total 41,170,000$ 16,765,133$ 57,935,133$
2015 Refunding COP
In August 2015, the Chula Vista Public Financing Authority (Authority) issued $34,330,000 in
2015 Certificates of Participation to refinance the City’s outstanding 2004 Certificates of Participation
(Civic Center Project Phase) and a portion of the 2006 Certificates of Participation (Civic Center Project
Phase II), fund a reserve fund, and pay the costs incurred in connection with the execution and delivery
of the Certificates. The refunding resulted in a difference between the reacquisition price and the net
carrying amount of the old debt of $445,970, which is reported as a deferred outflow of resources in
the accompanying financial statements and amortized over the remaining life of the refunded debt. The
City completed the refunding to reduce its total debt service payments by $4,384,723 and to obtain an
economic gain (difference between the present values of the old and new debt services payments) of
$3,073,833. The source of repayment of the certificates is the lease payments to be made by the City to
the Authority. Interest is payable semi-annually on March 1 and September 1 of each year, commencing
March 1, 2016. The certificates mature in 2034 and principal is payable on March 1 each year,
commencing October 1, 2015. As of June 30, 2017, the outstanding balance is $31,840,000.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
A. Certificates of Participation (Continued)
2015 Refunding COP Continued
The annual debt service requirements for the 2015 Certificates of Participation outstanding at
June 30, 2017, are as follows:
Year Ending
June 30, Principal Interest Total
2018 1,620,000$ 1,306,063$ 2,926,063$
2019 1,680,000 1,241,263 2,921,263
2020 1,765,000 1,157,263 2,922,263
2021 1,860,000 1,069,013 2,929,013
2022 1,945,000 976,013 2,921,013
2023-2027 10,280,000 3,511,688 13,791,688
2028-2032 8,730,000 1,779,344 10,509,344
2033-2034 3,960,000 243,675 4,203,675
Total 31,840,000$ 11,284,322$ 43,124,322$
2016 Refunding COP
In July 2016, the Chula Vista Public Financing Authority (Authority) issued $8,600,000 in
2016 Certificates of Participation (Certificates) to current refund all of the City’s outstanding
2006 Certificates of Participation (Civic Center Project – Phase 2), to satisfy the reserve requirement
with respect to the Certificates and to pay the costs of issuance of the Certificates. The refunding
resulted in a difference between the reacquisition price and the net carrying amount of the old debt of
$221,204, which is reported as a deferred outflow of resources in the accompanying financial
statements and amortized over the remaining life of the refunded debt. The City completed the
refunding to reduce its total debt service payments by $1,144,525 and to obtain an economic gain
(difference between the present values of the old and new debt services payments) of $973,849. The
source of repayment of the certificates is the lease payments to be made by the City to the Authority.
Interest is payable semi-annually on March 1 and September 1 of each year, commencing
March 1, 2017. The certificates mature in 2036 and principal is payable on March 1 each year,
commencing March 1, 2027. As of June 30, 2017, the outstanding balance is $8,600,000.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
A. Certificates of Participation (Continued)
2016 Refunding COP Continued
The annual debt service requirements for the 2016 Certificates of Participation outstanding at
June 30, 2017, are as follows:
Year Ending
June 30, Principal Interest Total
2018 -$ 282,550$ 282,550$
2019 - 282,550 282,550
2020 - 282,550 282,550
2021 - 282,550 282,550
2022 - 282,550 282,550
2023-2027 735,000 1,412,750 2,147,750
2028-2032 4,070,000 1,026,650 5,096,650
2033-2036 3,795,000 289,050 4,084,050
Total 8,600,000$ 4,141,200$ 12,741,200$
2016 Lease Revenue Refunding Bonds
In July 2016, the Chula Vista Municipal Financing Authority (Authority) issued $25,885,000 in
2016 Lease Revenue Refunding Bonds to refinance an existing lease by advance refunding the City’s
outstanding 2010 Certificates of Participation (Capital Facilities Refunding Projects) and to pay the
costs of issuance of the Bonds. The refunding resulted in a difference between the reacquisition price
and the net carrying amount of the old debt of $4,898,948, which is reported as a deferred outflow of
resources in the accompanying financial statements and amortized over the remaining life of the
refunded debt. The City completed the refunding to reduce its total debt service payments by
$2,167,047 and to obtain an economic gain (difference between the present values of the old and new
debt services payments) of $2,293,798. The source of repayment of the certificates is the lease payments
to be made by the City to the Authority. Interest is payable semi-annually on November 1 and May 1
of each year, commencing November 1, 2016. The certificates mature in 2033 and principal is payable
on May 1 each year, commencing May 1, 2017. As of June 30, 2017, the outstanding balance is
$24,415,000.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
A. Certificates of Participation (Continued)
2016 Lease Revenue Refunding Bonds (Continued)
The annual debt service requirements for the 2016 Lease Revenue Refunding Bonds outstanding at
June 30, 2017, are as follows:
Year Ending
June 30, Principal Interest Total
2018 1,285,000$ 858,625$ 2,143,625$
2019 1,330,000 820,075 2,150,075
2020 1,370,000 780,175 2,150,175
2021 1,410,000 739,075 2,149,075
2022 1,460,000 682,675 2,142,675
2023-2027 8,245,000 2,487,775 10,732,775
2028-2032 8,430,000 1,057,775 9,487,775
2033 885,000 24,338 909,338
Total 24,415,000$ 7,450,513$ 31,865,513$
A. 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 (“HUD”) as part of the Section 108 Loan Program in the amount
of $9,500,000. The Section 108 Loan is an “advance” of future CDBG entitlement funds and, as such,
is repaid with a portion of the City’s 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, 2017, the outstanding balance is $6,757,000. The annual debt service payments are as
follows:
Year Ending
June 30, Principal Interest Total
2018 425,000$ 337,118$ 762,118$
2019 446,000 317,126 763,126
2020 468,000 295,428 763,428
2021 492,000 271,830 763,830
2022 516,000 246,599 762,599
2023-2027 2,994,000 793,574 3,787,574
2028-2029 1,416,000 77,475 1,493,475
Total 6,757,000$ 2,339,150$ 9,096,150$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
B. Notes Payable
Balance Debt Debt Balance Due within Due in More
June 30, 2016 Issued Retired June 30, 2017 One Year Than One Year
Taxable QECB Lease Purchase Agreement 1,636,034$ -$ (186,000)$ 1,450,034$ 187,693$ 1,262,341$
California Energy Commission (CEC) Loan #1 4,344 - (4,344) - - -
California Energy Commission (CEC) Loan #2 1,520,749 - (132,530) 1,388,219 136,537 1,251,682
California Energy Commission (CEC) Loan #3 1,074,068 - (174,579) 899,489 176,329 723,160
SDG&E OBF Loan #1 (Parkway Boiler)42,588 - (8,519) 34,069 8,519 25,550
SDG&E OBF Loan #2 (Transit HVAC)60,794 - (27,019) 33,775 27,020 6,755
Total CEC Loans/SDG&E On Bill Financing 2,702,543 - (346,991) 2,355,552 348,405 2,007,147
Total 4,338,577$ -$ (532,991)$ 3,805,586$ 536,098$ 3,269,488$
Classification
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, 2017, the outstanding balance is $1,450,034. The annual debt service requirements are
as follows:
Year Ending
June 30, Principal Interest Total
2018 187,693$ 55,568$ 243,261$
2019 189,401 48,118 237,519
2020 191,125 40,600 231,725
2021 192,864 33,015 225,879
2022 194,619 25,360 219,979
2023-2025 494,332 29,452 523,784
Total 1,450,034$ 232,113$ 1,682,147$
California Energy Commission Loans/SDG&E On-Bill Financing
On September 25, 2007, the City Council approved Resolution 2007-241 authorizing the City’s
participation in the California Energy Commission (“CEC”) 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, 2017, the outstanding balance is $2,355,552. The annual debt service requirements are
as follows:
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
B. Notes Payable (Continued)
California Energy Commission Loans/SDG&E On-Bill Financing (Continued)
Year Ending
June 30, Principal Interest Total
2018 348,405$ 49,190$ 397,595$
2019 334,034 43,296 377,330
2020 333,218 37,357 370,575
2021 339,497 31,078 370,575
2022 337,311 24,745 362,056
2023-2026 663,087 45,586 708,673
Total 2,355,552$ 231,252$ 2,586,804$
C. Capital Leases
Balance Debt Debt Balance Due within Due in More
June 30, 2016 Issued Retired June 30, 2017 One Year Than One Year
Solar Energy Financing 1,731,726$ -$ (192,191)$ 1,539,535$ 179,976$ 1,359,559$
Osh Kosh Capital 422,583 - (79,771) 342,812 82,076 260,736
Marlin Panasonic 313,405 - (90,035) 223,370 95,579 127,791
PNC Equipment - 1,285,053 (111,067) 1,173,986 114,622 1,059,364
Total 2,467,714$ 1,285,053$ (473,064)$ 3,279,703$ 472,253$ 2,807,450$
Classification
Solar Energy Financing
On July 23, 2013, the City Council approved Resolution 2013-149 authorizing the City to utilize a
$2,121,500 Tax-Exempt Facility Lease Purchase Agreement with Banc of America, which would be
repaid through the annual energy cost savings.
The future minimum lease obligation and the net present value of these minimum lease payments as of
June 30, 2017, are as follows:
Year Ending
June 30, Principal Interest Total
2018 179,976$ 59,188$ 239,164$
2019 125,834 51,893 177,727
2020 68,576 48,105 116,681
2021 74,259 45,339 119,598
2022 80,242 42,346 122,588
2023-2027 502,477 157,997 660,474
2028-2031 508,171 44,475 552,646
Total 1,539,535$ 449,343$ 1,988,878$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
C. 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 $578,224.
The future minimum lease obligation and the net present value of these minimum lease payments as of
June 30, 2017, are as follows:
Year Ending
June 30, Principal Interest Total
2018 82,076$ 9,907$ 91,983$
2019 84,448 7,535 91,983
2020 86,888 5,095 91,983
2021 89,400 2,584 91,984
Total 342,812$ 25,121$ 367,933$
Marlin Panasonic
On March 4, 2015, the City Council approved Resolution 2015-044 authorizing the City to enter into a
five-year lease purchase agreement with Marlin Business Bank for the acquisition of 99 Panasonic
Toughbooks at a price of $377,487.
The future minimum lease obligation and the net present value of these minimum lease payments as of
June 30, 2017, are as follows:
Year Ending
June 30, Principal Interest Total
2018 95,579$ 10,784$ 106,363$
2019 101,464 4,899 106,363
2020 26,327 263 26,590
Total 223,370$ 15,946$ 239,316$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
C. Capital Leases (Continued)
PNC Equipment Lease
In November 2015, the City entered into a capital lease agreement with PNC Equipment Finance for
the acquisition of two Pierce Arrow XT Triple Combination Pumper/Fire Engines. The lease term is
ten years and the lease amount is $1,285,053 to be paid in annual installments beginning November
2016.
The future minimum lease obligation and the net present value of these minimum lease payments as of
June 30, 2017, are as follows:
Year Ending
June 30, Principal Interest Total
2018 114,622$ 37,567$ 152,189$
2019 118,289 33,900 152,189
2020 122,075 30,114 152,189
2021 125,981 26,208 152,189
2022 130,012 22,177 152,189
2023-2026 563,007 45,750 608,757
Total 1,173,986$ 195,716$ 1,369,702$
Fiduciary Funds Long-Term Debt
A. Tax Allocation Bonds
Balance Debt Debt Balance Due within Due in More
June 30, 2016 Issued Retired June 30, 2017 One Year Than One Year
2006 Senior Tax Allocation
Refunding Bonds, Series A 8,770,000$ -$ (8,770,000)$ -$ -$ -$
2006 Subordinate Tax Allocation
Refunding Bonds, Series B 8,245,000 - (8,245,000) - - -
2008 Tax Allocation
Refunding Bonds 20,450,000 - (20,450,000) - - -
2016 Tax Allocation
Refunding Bonds - 29,315,000 29,315,000 1,385,000 27,930,000
Bond Premium - 4,687,799 (234,390) 4,453,409 - -
Total 37,465,000$ 34,002,799$ (37,699,390)$ 33,768,409$ 1,385,000$ 27,930,000$
Classification
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 6 – Long-Term Debt (Continued)
Fiduciary Funds Long-Term Debt (Continued)
A. Tax Allocation Bonds (Continued)
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 RDA’s 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 are payable solely from certain tax increment revenues
of the Agency and other funds held under the indenture. The bonds were fully refunded in the current
year with the issuance of the 2016 Tax Allocation Refunding Bonds.
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 RDA’s 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 are payable solely from certain tax increment revenues
of the Agency and other funds held under the indenture. The bonds were fully refunded in the current
year with the issuance of the 2016 Tax Allocation Refunding Bonds.
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 RDA’s 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 are payable solely from
certain tax increment revenues of the Agency and other funds held under the indenture. The bonds were
fully refunded in the current year with the issuance of the 2016 Tax Allocation Refunding Bonds.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 6 – Long-Term Debt (Continued)
Fiduciary Funds Long-Term Debt (Continued)
A. Tax Allocation Bonds (Continued)
2016 Tax Allocation Refunding Bonds
In July 2016, the Successor Agency to the Redevelopment Agency of the City of Chula Vista
(the Successor Agency) issued $29,315,000 in 2016 Tax Allocation Refunding Bonds to refinance the
following obligations of the Former Agency:
x Bayfront/Town Centre Redevelopment Project 2006 Senior Tax Allocation Refunding Bonds,
Series A, currently outstanding in the principal amount of $8,770,000;
x Bayfront/Town Centre Redevelopment Project 2006 Subordinate Tax Allocation Refunding
Bonds, Series B, currently outstanding in the principal amount of $8,245,000; and
x 2008 Tax Allocation Refunding Bonds (Merged Redevelopment Project), currently outstanding in
the principal amount of $20,450,000.
The refunding resulted in a difference between the reacquisition price and the net carrying amount of
the old debt of $1,669,678, which is reported as a deferred outflow of resources in the accompanying
financial statements and amortized over the remaining life of the refunded debt. The City completed
the refunding to reduce its total debt service payments by $9,561,410 and to obtain an economic gain
(difference between the present values of the old and new debt services payments) of $4,617,835.
Interest is payable semi-annually on April 1 and October 1 of each year, commencing April 1, 2017.
The certificates mature in 2037 and principal is payable on October 1 each year, commencing
October 1, 2017. As of June 30, 2017, the outstanding balance is $29,315,000.
The annual debt service requirements for the 2016 Tax Allocation Refunding Bonds outstanding at
June 30, 2017, are as follows:
Year Ending
June 30, Principal Interest Total
2018 1,385,000$ 1,171,750$ 2,556,750$
2019 1,665,000 1,132,925 2,797,925
2020 1,725,000 1,082,075 2,807,075
2021 1,770,000 1,020,800 2,790,800
2022 1,840,000 948,600 2,788,600
2023-2027 9,665,000 3,566,900 13,231,900
2028-2032 5,370,000 1,902,250 7,272,250
2033-2037 5,895,000 605,000 6,500,000
Total 29,315,000$ 11,430,300$ 40,745,300$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 6 – Long-Term Debt (Continued)
Fiduciary Funds Long-Term Debt (Continued)
A. Tax Allocation Bonds (Continued)
Pledged Revenues
The Successor Agency has pledged tax revenues to the repayment of the RDA’s 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 RDA’s 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 2017 was
$3,589,342 and total debt service of all Tax Allocation Bonds paid was $849,680. The Bonds
required 75% of net distributions. In future years, annual principal and interest payments on the
Tax Allocation Bonds are expected to require 75% of Redevelopment Property Tax Trust Fund
distributions.
Special Assessment Debt – Non-City Obligations
Bonds issued to finance public improvement projects in certain assessment districts are liabilities of the
property owners and are secured by liens against the assessed properties. The City acts as an agent for
collection of principal and interest payments by the property owners and remittance of such monies to the
bondholders. The City has no obligation or duty to pay any delinquency out of any available funds of the
City. Neither the faith, credit, nor the taxing power of the City is pledged to the payment of the bonds.
Therefore, none of the following obligations are included in the accompanying basic financial statements.
At June 30, 2017, the special assessment debts outstanding are as follows:
Original Outstanding
Amount June 30, 2017
Special Tax Revenue Refunding Bonds, Series 2013 72,100,000$ 63,625,000$
Special Tax Revenue Refunding Bonds, Series 2015A 30,460,000 29,770,000
Revenue Refunding Bonds, Series 2015B 43,695,000 41,860,000
AD 94-I Eastlake Greens Phase II 7,464,474 1,485,000
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
Total 566,224,474$ 549,245,000$
2018-01-09 Agenda Packet Page140
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 6 – Long-Term Debt (Continued)
Multi-Family Housing Bonds – 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, 2017, the multi-family housing bonds
outstanding are as follows:
Original Outstanding
Amount June 30, 2017
2000 A Pear Tree Manor Project 5,779,000$ 3,999,000$
1999 A Villa Serena Project 5,566,500 4,350,000
2007 A Oxford Terrace Apartments 2,276,000 1,721,000
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 5,714,347
2013 A Congregational Tower 20,540,000 20,186,520
2016 A-1 Duetta Apts Homes 1,813,855 13,520,501
2016 A-3 Duetta Apts Homes Junior 725,000 725,000
2016 B-1 Volta Apts Homes 3,089,522 14,461,127
2016 B-3 Volga Apts Homes Junior 775,000 775,000
Total 97,537,877$ 105,755,495$
Note 7 – Unearned/Unavailable Revenue
A. Government-Wide Financial Statements
At June 30, 2017, unearned revenue was reported as follows:
Grants 1,087,270$
Total 1,087,270$
B. Governmental Fund Financial Statements
At June 30, 2017, unavailable revenue was reported as follows:
Long-term receivables 4,843,523$
Public Facilities DIF 1,203,496
Grants 52,899
Total 6,099,918$
2018-01-09 Agenda Packet Page141
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 8 – Compensated Absences
Government-Wide Financial Statements – Governmental Activities
Summary of changes in governmental activities compensated absences for the year ended June 30, 2017, is
as follows:
Balance Balance Due within Due in More
June 30, 2016 Additions Deletions June 30, 2017 One Year Than One Year
Compensated Absences 7,246,998$ 5,134,743$ (5,036,943)$ 7,344,798$ 5,104,918$ 2,239,880$
Total 7,246,998$ 5,134,743$ (5,036,943)$ 7,344,798$ 5,104,918$ 2,239,880$
Classification
The City’s liability for vested and unpaid compensated absences (accrued vacation) has been accrued and
amounts to $7,344,978 at June 30, 2017. For the governmental activities claims and judgments and
compensated absences are generally liquidated by the general fund. In business-type funds, the liabilities
are reported in the fund as the benefits vest and are earned.
Compensated absences at June 30, 2017, are obligations of the following funds:
Governmental Funds 7,296,091$
Fleet Management 48,707
Total 7,344,798$
Governmental-Wide Financial Statements – Business-Type Activities
Compensated absences at June 30, 2017, are obligations of the following funds:
Balance Balance Due within Due in More
June 30, 2016 Additions Deletions June 30, 2017 One Year Than One Year
Compensated Absences 672,133$ 428,255$ (491,492)$ 608,896$ 454,096$ 154,800$
Total 672,133$ 428,255$ (491,492)$ 608,896$ 454,096$ 154,800$
Classification
Development Services 360,516$
Sewer 248,380
608,896$
2018-01-09 Agenda Packet Page142
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 9 – Other Required Fund Disclosures
At June 30, 2017, the following non-major funds had deficit fund equity:
Fund Type Funds Deficit
Capital Projects Bicycle Facility 4,460$
Capital Projects Other Transportation Program Fund 171,768
Capital Projects Capital Projects Fund 245,921
Enterprise Transit Fund 513,688
Internal Service Fleet Management 315,823
Bicycle Facility – The Bicycle Facility Fund had an accumulated deficit of $4,460 due to non-reimbursable
expenditures that were incurred. The City does not expect to eliminate the deficit.
Other Transportation Program Fund – The Other Transportation Program Fund had an accumulated deficit
of $171,768 due to unreimbursed funds. The City expects to eliminate the deficit in future years when the
funds are reimbursed.
Capital Projects Fund – The Capital Projects Fund had an accumulated deficit of $245,921 due to
unreimbursed funds. The City expects to eliminate the deficit in future years when the funds are
reimbursed.
Transit Fund – The Transit Fund had an accumulated deficit of $513,688, due to the implementation of
GASB 68. The City expects to eliminate the deficit in future years via transfers from other funds.
Fleet Management Fund – The Fleet Management Fund had an accumulated deficit of $315,823, due to the
implementation of GASB 68. The City expects to eliminate the deficit in future years via transfers from
other funds.
Note 10 – Self-Insurance Accrued Liabilities
The City, in compliance with its workers’ compensation obligations, has a self-insurance workers’
compensation program. Currently, Tristar administers the program on behalf of the City under an agreement
between Tristar and San Diego Pooled Insurance Program Authority ("SANDPIPA"; 'SANDPIPA
Agreement"). The City along with other cities in the county, are participants in the agreement. SANDPIPA,
as an entity, is dissolving and the SANDPIPA Agreement will end on July 31, 2016. The City seeks to
continue to have Tristar administer the City's self-insurance workers’ compensation program for an
additional eleven months, until June 30, 2017.
California employers, including the cities, are required to provide for workers’ compensation when the
employees are injured on the job and the City of Chula Vista, in compliance with its workers compensation
obligations, has a self-insurance workers’ compensation program. To administer City of Chula Vista's
workers’ compensation program. The City requires a qualified workers’ compensation claims management
service company (commonly called "Third Party Administrators" or "TPA") to supervise and administer
the workers’ compensation claims made upon the City's self-insurance program.
2018-01-09 Agenda Packet Page143
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 10 – Self-Insurance Accrued Liabilities (Continued)
Tristar, for many years, has provided to the City workers compensation claims management services via an
agreement between Tristar and SANDPIPA("SANDPIPA Agreement"). The City, along with other cities
in the county, was a participant in the aforementioned SANDPIPA Agreement. SANDPIPA is dissolving
as an entity and the SANDPIPA Agreement will expires on July 31, 2016. As a result, the City will no
longer have an agreement with Trista to administer the City's workers compensation program.
The City desires to enter into an agreement with Tristar ("Tristar Agreement") so that Tristar can continue
to supervise and administer the workers compensation claims made upon the City's self-insurance workers
compensation program for an addition eleven (11) month period, ending June 30, 2017. Tristar as provided
workers’ compensation program administration services to the City in the past and can continue to do so
for the term in the proposed agreement, with no interruption in the service, particular given that the
SANDPIPA Agreement will end on July 31, 2016.
The City is self-insured for the first $1,000,000 per occurrence for workers’ compensation liabilities.
Excess workers’ compensation coverage is obtained through participation in the CSAC Excess Insurance
Authority’s Excess Workers’ Compensation Program. As of June 30, 2017, there are 277 member entities
participating in the program that offers per occurrence coverage up to $5,000,000 through pooled resources
and from $5,000,000 to statutory limits via group purchased excess insurance policies.
Only the probable amounts of loss as estimated by the City’s Risk Manager and Attorney, including an
estimate of incurred-but-not reported losses, have been recorded as liabilities in the accompanying basic
financial statements. There were no reductions in insurance from the prior year and there were no insurance
settlements that exceeded coverage in each of the past three years.
The aggregate change in the balance of claims payable as recorded in the Governmental Activities were as
follows:
Balance Claims and Claims Balance
June 30, 2016 Changes in Estimates Payments June 30, 2017
2014-2015 22,361,235$ 4,470,778$ (4,221,708)$ 22,610,305$
2015-2016 22,610,305 6,077,047 (6,218,413) 22,468,939
2016-2017 22,468,939 8,274,909 (8,438,119) 22,305,729
The City determines that $4,000,000 of the $22,305,729 to be short term. The liabilities for claims and
judgments are typically liquidated from the General Fund.
2018-01-09 Agenda Packet Page144
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 11 – Pension Plans
A. California Public Employees’ Retirement Plans
Plan Description
All qualified permanent and probationary employees are eligible to participate in the City’s
Miscellaneous Plan or the City’s Safety Plan, both agent multiple-employer defined benefit pension
plans administered by the California Public Employees’ Retirement System (CalPERS), which acts as
a common investment and administrative agent for its participating member employers. Benefit
provisions under the Plans are established by State statute and City resolution. CalPERS issues publicly
available reports that include a full description of the pension plans 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
Employees’ Retirement Law.
The Plan’s provisions and benefits in effect at June 30, 2017, are summarized as follows:
2018-01-09 Agenda Packet Page145
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 11 – Pension Plans (Continued)
A. California Public Employees’ Retirement Plans
Benefits Provided (Continued)
Miscellaneous Plan
Tier 1*Tier 2 PEPRA
Hire date
Prior to
April 22, 2011
New Member on or after
April 22, 2011 but prior to
January 1, 2013
New Member on or
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 29.693%29.693% 12.816%
Safety Fire Plan
Tier 1*Tier 2 PEPRA
Hire date Prior to April 22, 2011
New Member on or after
April 22, 2011 but prior to
January 1, 2013
New Member on or
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 33.691%33.691% 24.069%
Safety Police Plan
Tier 1*Tier 2 PEPRA
Hire date Prior to April 22, 2011
New Member on or after
April 22, 2011 but prior to
January 1, 2013
New Member on or
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 33.691%33.691% 24.069%
*Closed to new entrants
2018-01-09 Agenda Packet Page146
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 11 – Pension Plans (Continued)
A. California Public Employees’ Retirement Plans (Continued)
Employees Covered
At June 30, 2017, the following employees were covered by the benefit terms of the plans:
Miscellaneous Plan
Inactive employees or beneficiaries currently receiving benefits 708
Inactive employees entitled to but not yet receiving benefits 632
Active employees 605
Total 1,945
Safety Plan
Inactive employees or beneficiaries currently receiving benefits 319
Inactive employees entitled to but not yet receiving benefits 113
Active employees 322
Total 754
Contribution
Section 20814(c) of the California Public Employees’ 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. $10,214,768 and $13,859,572 of contributions for the Miscellaneous and Safety Plan
respectively, were recognized as a reduction to the net pension liability for fiscal year ending
June 30, 2017.
Net Pension Liability
The City’s net pension liability for each Plan is measured as the total pension liability, less the pension
plan’s fiduciary net position. The net pension liability of the Plans is measured as of
June 30, 2016, using an annual actuarial valuation as of June 30, 2015 rolled forward to June 30, 2016
using standard update procedures. A summary of principal assumptions and methods used to determine
the net pension liability is shown below.
2018-01-09 Agenda Packet Page147
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 11 – Pension Plans (Continued)
A. California Public Employees’ Retirement Plans (Continued)
Net Pension Liability (Continued)
The total pension liabilities in the June 30, 2015 actuarial valuations were determined using the
following actuarial assumptions:
Actuarial Cost Method Entry Age Normal in accordance with the
requirements of GASB Statement No. 68
Discount Rate 7.65%
Inflation 2.75%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table (1) Derived using CalPERS’ Membership Data for all
Funds
Post Retirement Benefit Increase Contract COLA up to 2.75% until Purchasing
Power Protection Allowance Floor on Purchasing
Power applies, 2.75% thereafter
Actuarial Assumptions
(1) The mortality table used was developed based on CalPERS’ 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, 2015 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 CalPERS’ website under
Forms and Publications.
Change of Assumptions
There were no changes of assumptions.
Discount Rate
The discount rate used to measure the total pension liability was 7.65 percent. To determine whether
the municipal bond rate should be used in the calculation of the 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. The tests revealed the assets would not run out. Therefore, the current
7.65 percent discount rate is appropriate and the use of the municipal bond rate calculation is not
deemed necessary. The long-term expected discount rate of 7.65 percent is applied to all plans in the
Public Employees’ Retirement Fund (PERF). The cash flows used in the testing were developed
assuming that both members and employers will make their required contributions on time and as
scheduled in all future years. The stress test results are presented in a detailed report called
“GASB Crossover Testing Report” that can be obtained at CalPERS website under the GASB 68
section.
2018-01-09 Agenda Packet Page148
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 11 – Pension Plans (Continued)
A. California Public Employees’ Retirement Plans (Continued)
Discount Rate (Continued)
The long-term expected rate of return on pension plan investments was determined using a
building-block method in which 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 (PERF) cash flows. Taking
into account historical returns of all the Public Employees Retirement Funds’ asset classes
(which includes the agent plan and two cost-sharing plans or PERF A, B, and C funds), 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 PERF 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 equal 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. The target allocation shown was adopted by the Board effective on July 1, 2015.
Asset Class
New Strategic
Allocation
Real Return Years
1 - 10 (1)
Real Return
Years 11+ (2)
Global Equity 51.00% 5.25% 5.71%
Global Fixed Income 20.00 0.99 2.43
Inflation Sensitive 6.00 0.45 3.36
Private Equity 10.00 6.83 6.95
Real Estate 10.00 4.50 5.13
Infrastructure and Forestland 2.00 4.50 5.09
Liquidity 1.00 (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
2018-01-09 Agenda Packet Page149
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 11 – Pension Plans (Continued)
A. California Public Employees’ Retirement Plans (Continued)
Changes in the Net Pension Liability
The following table shows the changes in net pension liability recognized over the measurement period.
Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/(Assets)
(c)=(a)-(b)
Balance at: 6/30/2015 (Valuation Date)474,412,350$ 327,365,459$ 147,046,891$
Changes Recognized for the Measurement Period:
Service Cost 8,451,918 - 8,451,918
Interest on the Total Pension Liability 35,618,575 - 35,618,575
Difference between Expected and Actual
Experience (2,524,995) - (2,524,995)
Changes of Assumptions - - -
Plan to Plan Resource Movement - - -
Contribution from the Employer - 12,461,946 (12,461,946)
Contributions from Employees - 3,764,641 (3,764,641)
Net Investment Income - 1,747,676 (1,747,676)
Benefit Payments including Refunds of
Employee Contributions (21,022,078) (21,022,078) -
Administrative Expense - (199,512) 199,512
Net Changes During 2015-16 20,523,420 (3,247,327) 23,770,747
Balance at: 6/30/2016 (Measurement Date)494,935,770$ 324,118,132$ 170,817,638$
Increase (Decrease)
Miscelleaneous Plan
Total Pension
Liability
(a)
Plan Fiduciary Net
Position
(b)
Net Pension
Liability/(Assets)
(c)=(a)-(b)
Balance at: 6/30/2015 (Valuation Date) 417,807,186$ 319,795,324$ 98,011,862$
Changes Recognized for the Measurement Period:
Service Cost 9,971,492 - 9,971,492
Interest on the Total Pension Liability 31,658,073 - 31,658,073
Difference between Expected and Actual
Experience 768,421 - 768,421
Changes of Assumptions - - -
Contribution from the Employer - 10,971,712 (10,971,712)
Contributions from Employees - 3,420,273 (3,420,273)
Net Investment Income - 1,664,170 (1,664,170)
Benefit Payments including Refunds of Employee
Contributions (19,460,670) (19,460,670) -
Administrative Expense - (194,899) 194,899
Net Changes During 2015-16 22,937,316 (3,599,414) 26,536,730
Balance at: 6/30/2016 (Measurement Date)440,744,502$ 316,195,910$ 124,548,592$
Increase (Decrease)
Safety Plan
.
2018-01-09 Agenda Packet Page150
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 11 – Pension Plans (Continued)
A. California Public Employees’ Retirement Plans (Continued)
Sensitivity of the Net Pension Liability to Changes in the Discount Rates
The following presents the net pension liability of the Plans as of the measurement date, calculated
using the discount rate of 7.65 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 (6.65 percent) or 1 percentage-point
higher (8.65 percent) than the current rate:
Discount Rate - 1%
(6.65%)
Current Discount Rate
(7.65%)
Discount Rate +1%
(8.65%)
Miscellaneous Plan 237,410,364$ 170,817,638$ 115,785,876$
Safety Plan 187,306,891 124,548,592 73,319,002
TOTAL 424,717,255$ 295,366,230$ 189,104,878$
Pension Plan Fiduciary Net Position
Detailed information about the plans’ 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, 2017, the City of Chula Vista incurred a pension expense of $14,641,403
and $15,269,370 for the Miscellaneous and Safety Plans, respectively. At June 30, 2017, the City of
Chula Vista has deferred outflows and deferred inflows of resources related to pensions as follows:
Deferred Outflows of
Resources
Deferred Inflows of
Resources
Miscellaneous Plan
Pension contributions subsequent to
measurement date 10,864,203$ -$
Difference between Expected and Actual
Experience 264,560 1,553,843
Changes of Assumptions - 2,428,770
Net Difference between Projected and
Actual Earnings on Pension Plan
Investments 17,747,369 -
Total 28,876,132$ 3,982,613$
Safety Plan
Pension contributions subsequent to
measurement date 14,965,975$ -$
Difference between Expected and Actual
Experience 880,059 -
Changes of Assumptions - 4,558,149
Net Difference between Projected and
Actual Earnings on Pension Plan
Investments 17,400,765 -
Total 33,246,799$ 4,558,149$
Total All Plans 62,122,931$ 8,540,762$
2018-01-09 Agenda Packet Page151
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 11 – Pension Plans (Continued)
A. California Public Employees’ Retirement Plans (Continued)
The $10,864,203 and $14,965,975 for the Miscellaneous and Safety Plan, respectively, reported as
deferred outflows of resources related to contributions subsequent to the measurement date will be
recognized as a reduction of the net pension liability in the year ended June 30, 2018. Other amounts
reported as deferred outflows or deferred inflows of resources related to pensions will be recognized as
pension expense as follows:
Miscellaneous
Plan Safety Plan Total
Measurement
Period ended
June 30:
2017 (591,635)$ 1,101,164$ 509,529$
2018 1,961,037 1,101,165 3,062,202
2019 8,063,194 6,864,846 14,928,040
2020 4,596,720 4,655,500 9,252,220
Deferred Outflows/(Inflows) of Resources
B. 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 employees’ contributions of 3.75%. The City’s contributions
for each employee (and interest earned by the accounts) are fully vested immediately. The authority to
establish or amend the plan’s provisions resides with City Council.
For the year ended June 30, 2017, the City’s total hourly payroll (for eligible PARS members) and
covered payroll was $2,677,770. The City made employer contributions of $100,416 (3.75% of current
covered payroll), and employees contributed $100,416 (3.75% of current covered payroll).
C. 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
thirdǦparty 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 City’s financial statements. At June 30, 2017, the balance in the plan was
$87,015,596.
2018-01-09 Agenda Packet Page152
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 12 – 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
– 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.
Eligibility
Tier 1 employees are eligible for retiree health benefits if they retire 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, 2017:
Police Fire Miscellaneous Total
Eligible active employee 135 97 388 620
Enrolled eligible retirees 37 16 184 237
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) premium. 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 City’s annual OPEB cost for the year, the amount actually
contributed to the plan, and changes in the City’s net OPEB obligation:
2018-01-09 Agenda Packet Page153
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 12 – Post Retirement Health Benefits (Continued)
Annual OPEB Cost and Net OPEB Obligation (Continued)
2017 2016 2015
Annual required contribution 2,100,893$ 2,039,000$ 1,920,000$
Interest on net OPEB obligation 331,030 337,000 295,000
Adjustment to the annual required contribution (831,892) (912,000) (767,000)
Annual OPEB cost 1,600,031 1,464,000 1,448,000
Contribution made (496,440) (434,000) (389,000)
Increase in net OPEB liability 1,103,591 1,030,000 1,059,000
Net OPEB liability, beginning of the year 9,458,000 8,428,000 7,369,000
Net OPEB liability, end of the year 10,561,591$ 9,458,000$ 8,428,000$
The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net
OPEB obligation for 2015, 2016 and 2017 were as follows:
Percentage of Net
Annual Actual Annual OPEB OPEB
Fiscal Year OPEB Cost Contributions Cost Contributed Obligation
2014-2015 1,448,000 389,000 27% 8,428,000
2015-2016 1,464,000 434,000 30% 9,458,000
2016-2017 1,600,031 496,440 31% 10,561,591
Funded Status and Funding Progress
As of June 30, 2017, the most recent actuarial valuation date, the plan was not funded in its initial year of
implementation. The actuarial accrued liability for benefits was $17,269,108, and the actuarial value of
assets was $0, resulting in an unfunded actuarial liability (“UAAL”) of $17,269,108 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.
2018-01-09 Agenda Packet Page154
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 12 – Post Retirement Health Benefits (Continued)
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 June 30, 2017 valuation used the entry age normal actuarial cost method. The actuarial assumptions
included a 3.50% investment rate of return the four initial trend rates for medical cost are 7.00%, 6.50%,
6.005, and 5.50% to an ultimate rate of 3.94% after 56 years.
Most Recent Actuarial Study – Schedule of Funding Progress
Unfunded
Actuarial
Entry Age Unfunded Liability as
Actuarial Actuarial Actuarial Actuarial Percentag e of
Valuation Assets Accrued Accrued Funded Covered Covered
Date Value Liability Liability Ratio Payroll Payroll
6/30/2017 -$ 17,269,108$ (17,269,108)$ 0.00% 50,776,906$ 34%
2018-01-09 Agenda Packet Page155
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 13 – 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:
x The City is compelled to take pollution remediation action because of an imminent endangerment;
x The City violates a pollution prevention-related permit or license;
x 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;
x The City is named, or evidence indicates that it will be named, in a lawsuit to compel participation
in pollution remediation;
x The City commences or legally obligates itself to commence pollution remediation.
At June 30, 2016, 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 was
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 was subject to the test result or
changes in applicable laws or regulations. The intent was to monitor for natural attenuation, however,
the City believed 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 $100,000
per occurrence. As of June 30, 2017, the City was relieved of this pollution remediation obligation.
2018-01-09 Agenda Packet Page156
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 14 – Commitments and Contingencies
Litigation
The City is presently involved in certain matters of litigation that have risen in the normal course of
conducting City business. City management believes, based upon consultation with the City Attorney, that
these cases, in the aggregate, are not expected to result in a material adverse financial impact on the City.
Additionally, City management believes that the City’s insurance programs are sufficient to cover any
potential losses should an unfavorable outcome materialize.
Grants
The City participates in a number of federally assisted grant programs, including those from the
U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of
Treasury, U.S. Department of Transportation, and the U.S. Department of Education. Receipts from these
grant programs are subject to audit to determine if the monies were expended in accordance with appropriate
statues, grant terms and regulations. The City believes no significant liabilities will result on this audit.
Construction Commitments
The following material construction commitments existed at June 30, 2017:
Project Name
Contract
Amount
Expenditures
to date as of
June 30, 2017
Remaining
Commitments
Storm Drain Rehabilitation 1,094,999$ $ 102,523 992,476$
Phase 2 Willow Street Bridge Replacement 15,186,666 2,144,978 13,041,688
Major Pavement Rehabilitation FY16/17 2,367,445 - 2,367,445
Encumbrances
At June 30, 2017, there were encumbrances of $8,207,041 in the major funds, and $13,513,820 in the
non-major funds.
City Loan to Successor Agency
The General Fund has loaned a cumulative amount of $9,885,147 including interest to the
Successor Agency for unreimbursed services rendered by City staff. It is anticipated that the Agency will
repay this loan from Redevelopment Property Tax Trust Fund distributions. Currently, Redevelopment
Property Tax Trust Fund distributions are used to pay for related debt service expenditures and possible
future debt issuance. As a result, the Successor Agency is uncertain if the amount will be repaid to the
City’s General Fund. Accordingly, this contingent payable has not been reported in the accompanying basic
financial statements. The Agency will record the contingent payable when payment is assured.
2018-01-09 Agenda Packet Page157
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 14 – Commitments and Contingencies (Continued)
Successor Agency – Long Range Property Management Plan
The City, acting as the Successor Agency to the Chula Vista Redevelopment Agency, prepared a
Long Range Property Management Plan (LRPMP) in compliance with AB 1484. The Successor Agency
Oversight Board reviewed and approved the LRPMP on May 12, 2014, and submitted it to the California
Department of Finance for review on May 27, 2014. The Department of Finance approved the LRPMP in
their July 15, 2014, determination letter.
Note 15 – Classification of Fund Balances
Sundry Grants Housing City Municipal Park Acquisition Other
General Special Revenue Successor Agency Debt Service Public Financing Financing Development Development Governmental
Fund Fund Fund Fund Authority Authority Impact Fund Fund Funds Total
Nonspendable
Prepaid items 44,248$ -$ -$ -$ -$ -$ -$ -$ -$ 44,248$
Due from Successor Agency of Chula Vista RDA 5,834,630 - - - - - - - - 5,834,630
Advances to other funds 1,489,995 - - - - - - 1,489,995
Total nonspendable 7,368,873 - - - - - - - - 7,368,873
Restricted
Local law enforcement - 602,299 - - - - - - - 602,299
Asset forfeiture - 227,726 - - - - - - - 227,726
Library services - 23,916 - - - - - - - 23,916
HOME Program - 1,019,873 - - - - - - - 1,019,873
Energy conservation - (352,261) - - - - - - - (352,261)
Cultural arts - 12,028 - - - - - - - 12,028
CDBG Home Programs - 560,088 - - - - - - - 560,088
Environmental services - 724,322 - - - - - - - 724,322
Waste management, recycling and environ. grants - 36,933 - - - - - - - 36,933
Community and housing development - 17,863 9,864,729 - - - - - 637,596 10,520,188
American Recovery and Reinvestment Act 2009 117,092 - - - - - - - 117,092
Public facilities - - - - - - 7,117,572 - - 7,117,572
Emergency shelter - 2,994 - - - - - - - 2,994
Transportation improvements - - - - - - 25,089,349 - 4,363,851 29,453,200
Telegraph Canyon drainage - - - - - - 4,113,574 - - 4,113,574
East Urban Cener millenia Ped Bridge DIF - - - - - - 4,509,259 - - 4,509,259
Park acquisitions and development - - - - - - - 43,016,921 - 43,016,921
Parking meter services - - - - - - - - 1,416,304 1,416,304
Public Educational & Govt. Fee - - - - - - - - 1,588,835 1,588,835
Traffic signal and safety - - - - - - - - 2,278,686 2,278,686
Storm drain - - - - - - - - 402,831 402,831
Open space maintenance - - - - - - - - 17,496,571 17,496,571
Telecom Utility Tax - - - - - - - - 262,221 262,221
Mobilehome Admin Fee - - - - - - - - 187,218 187,218
Assessment districts improvement - - - - - - - - 2,487,620 2,487,620
Town Center I - - - - - - - - 52,625 52,625
OR V2 Pub Benefit Contribution - - - - - - - - 210,842 210,842
Total restricted - 2,992,873 9,864,729 - - - 40,829,754 43,016,921 31,385,200 128,089,477
Committed
Ecomonic contingency 3,600,000 - - - - - - - - 3,600,000
Capital projects 1,775,607 - - - - - - - - 1,775,607
San Diego Authority for Freeway Emergencies 557,993 - - - - - - - - 557,993
Legal Council 5,000 - - - - - - - - 5,000
Debt service - - - - 6,238,508 24,893 - - 345,095 6,608,496
Total committed 5,938,600 - - - 6,238,508 24,893 - - 345,095 12,547,096
Assigned
Boards & Commissions - - - - - - - - - -
City Clerk 75,000 - - - - - - - - 75,000
City Attorney 74,559 - - - - - - - - 74,559
City Administration 15,000 - - - - - - - - 15,000
Information Technology Services Department 94,670 - - - - - - - - 94,670
Human Resources 40,000 - - - - - - - - 40,000
Finance Department 28,700 - - - - - - - - 28,700
Non-Departmental 4,385,705 - - - - - - - - 4,385,705
Animal Care Services 7,035 - - - - - - - - 7,035
Community Development Department 207,035 - - - - - - - - 207,035
Police Department 204,177 - - - - - - - - 204,177
Fire Department 830,098 - - - - - - - - 830,098
Public Works Department 237,560 - - - - - - - - 237,560
Recreation Department 73,895 - - - - - - - - 73,895
Library 8,000 - - - - - - - - 8,000
Public liability 996,606 - - - - - - - - 996,606
Measure P Sales Tax 1,248,299 - - - - - - - - 1,248,299
Total assigned 8,526,339 - - - - - - - - 8,526,339
Unassigned 20,015,153 - - (18,966,412) - - - - (422,149) 626,592
Total fund balances 41,848,965$ 2,992,873$ 9,864,729$ (18,966,412)$ 6,238,508$ 24,893$ 40,829,754$ 43,016,921$ 31,308,146$ 157,158,377$
Major Funds
2018-01-09 Agenda Packet Page158
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2017
Note 16 – Prior Period Adjustments
The City recorded prior period adjustments of fund balances and net position during the current year due
to the following:
Transit Fund – In fiscal year 2015-16, the City accrued a receivable and revenue in the amount of $42,412
for funds that were never received.
Fleet Management Fund – In fiscal year 2015-16, the City expensed costs in the amount of $90,483 that
should have been capitalized.
Successor Agency of the Former Chula Vista RDA – In fiscal year 2013-14, the Successor Agency sold two
land parcels in exchange for cash. The land was not disposed of in the accounting records until fiscal year
2016-17 and the loss on disposal was never recorded, resulting in a restatement of $1,448,110.
Governmental Activities – In fiscal year 2016-17, the City learned it was the rightful owner of several land
parcels which were not previously recorded in its records. A land appraisal was performed, and for the land
parcels with material appraised values, the City deflated these values using the S&P Case Shiller San Diego
Home Price Index 1/1987 – 7/2017. The acquisition date used to determine the appropriate index was
obtained based on all information available to the City. As a result net position of governmental activities
was restated in the amount of $359,893,672.
Note 17 – Subsequent Events
In August 2016, the City entered into a capital lease agreement with JP Morgan Chase Bank, N.A. for the
acquisition of one Pierce Fire Engine. The equipment has not yet been delivered as of June 30, 2017. The
lease term is ten years and the lease amount is $1,229,470 to be paid in annual installments beginning in
August 2017.
In July 2017, the Chula Vista Municipal Financing Authority approved the issuance of the 2017 Lease
Revenue Bonds. The bonds were issued to finance infrastructure, facilities and equipment and to pay the
costs of the issuance of the bonds.
In December 2017, the Chula Vista Municipal Financing Authority approved the issuance of the Lease
Revenue Bonds Series 2017A and. The bonds were issued to finance photovoltaic energy systems at various
City facilities, capitalize interest on the Bonds and pay costs incurred in connection with the issuance of the
Bonds.
2018-01-09 Agenda Packet Page159
REQUIRED SUPPLEMENTARY
INFORMATION
2018-01-09 Agenda Packet Page160
2018-01-09 Agenda Packet Page161
CITY OF CHULA VISTA
BUDGETARY COMPARISON SCHEDULE BY DEPARTMENT
GENERAL FUND
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 37,392,657$ 37,392,657$ 37,392,657$ -$
Resources (Inflows):
Taxes 108,557,059 111,757,059 113,405,092 1,648,033
Licenses and permits 1,321,085 1,321,085 1,266,885 (54,200)
Intergovernmental 1,828,662 1,871,423 1,936,757 65,334
Charges for services 8,632,155 9,006,427 10,317,929 1,311,502
Use of money and property 2,731,601 2,731,862 2,607,245 (124,617)
Fines and forfeitures 1,020,700 1,160,700 1,123,010 (37,690)
Miscellaneous 10,700,717 18,947,063 19,616,239 669,176
Transfers in 12,457,171 15,385,567 10,166,928 (5,218,639)
Capital leases 1,285,053 1,619,632 1,285,053 (334,579)
Amounts Available for Appropriations 185,926,860 201,193,475 199,117,795 (2,075,680)
Charges to Appropriation (Outflow):
Current
City council 1,567,718 1,553,069 1,431,869 121,200
City clerk 1,050,570 1,105,043 925,500 179,543
City attorney 2,975,762 3,039,784 2,823,503 216,281
Administration 2,023,495 2,076,854 2,050,141 26,713
Information technology 3,864,353 3,944,792 3,640,339 304,453
Human resources 3,623,061 7,407,297 6,835,947 571,350
Finance 3,644,748 3,615,605 3,439,434 176,171
Non-departmental 2,065,295 7,349,241 4,694,246 2,654,995
Board and commissions 10,179 19,179 14,662 4,517
Building and planning 2,671,459 2,655,012 2,310,753 344,259
Public safety
Police 50,003,989 50,640,648 50,246,837 393,811
Fire 27,653,366 29,674,962 28,680,972 993,990
Community development
Community Development 1,949,298 2,239,007 1,904,761 334,246
Parks and recreation
Parks and recreation 4,298,513 4,454,128 4,243,609 210,519
Public works
Public Works 28,849,452 31,378,497 30,693,625 684,872
Library
Library 3,907,686 3,887,825 3,868,100 19,725
Capital outlay 1,828,501 4,806,439 2,438,848 2,367,591
Transfers out 7,012,810 12,067,052 7,025,684 5,041,368
Total Charges to Appropriations 149,000,255 171,914,434 157,268,830 14,645,604
Budgetary Fund Balance, June 30 36,926,605$ 29,279,041$ 41,848,965$ 12,569,924$
See Notes to Required Supplementary Information2018-01-09 Agenda Packet Page162
CITY OF CHULA VISTA
BUDGETARY COMPARISON SCHEDULE BY DEPARTMENT
SUNDRY GRANTS
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 4,308,918$ 4,308,918$ 4,308,918$ -$
Resources (Inflows):
Intergovernmental 12,286,516 14,926,472 12,683,120 (2,243,352)
Charges for services 1,262,279 1,262,279 1,191,788 (70,491)
Use of money and property 99,000 99,000 103,625 4,625
Miscellaneous 326,769 335,974 676,290 340,316
Transfers in 198,347 282,982 213,356 (69,626)
Amounts Available for Appropriations 18,481,829 21,215,625 19,177,097 (2,038,528)
Charges to Appropriation (Outflow):
Current
Administration 142,400 147,400 242,270 (94,870)
Non-departmental 1,488,522 4,259,501 1,411,106 2,848,395
Police 8,115,257 10,081,902 8,330,598 1,751,304
Parks and recreation 1,600 1,600 1,500 100
Public Works 3,883,224 4,008,516 2,665,151 1,343,365
Library 78,754 1,018,318 853,020 165,298
Capital outlay 870,802 1,892,805 1,791,255 101,550
Transfers out 904,130 942,730 889,324 53,406
Total Charges to Appropriations 15,484,689 22,352,772 16,184,224 6,168,548
Budgetary Fund Balance, June 30 2,997,140$ (1,137,147)$ 2,992,873$ 4,130,020$
See Notes to Required Supplementary Information2018-01-09 Agenda Packet Page163
CITY OF CHULA VISTA
BUDGETARY COMPARISON SCHEDULE BY DEPARTMENT
HOUSING SUCCESSOR AGENCY
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 8,809,650$ 8,809,650$ 8,809,650$ -$
Resources (Inflows):
Use of money and property 15,000 15,000 480,399 465,399
Miscellaneous - - 700,573 700,573
Transfers in 963,931 963,931 - (963,931)
Amounts Available for Appropriations 9,788,581 9,788,581 9,990,622 202,041
Charges to Appropriation (Outflow):
Current
Housing 3,630,064 3,630,064 125,893 3,504,171
Total Charges to Appropriations 3,630,064 3,630,064 125,893 3,504,171
Budgetary Fund Balance, June 30 6,158,517$ 6,158,517$ 9,864,729$ 3,706,212$
See Notes to Required Supplementary Information2018-01-09 Agenda Packet Page164
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)
2015 2016 2017
TOTAL PENSION LIABILITY
Service Cost 8,696,183$ 8,570,421$ 8,451,918$
Interest 32,359,841 34,103,210 35,618,575
Difference Between expected and Actual Experience - 925,960 (2,524,995)
Changes in Assumptions - (8,500,698) -
Benefit Payments, Including Refunds of employee Contributions (18,639,387) (19,539,333) (21,022,078)
Net Change in Total Pension Liability 22,416,637$ 15,559,560$ 20,523,420$
Total Pension Liability - Beginning 436,436,153 458,852,790 474,412,350
Total Pension Liability - Ending (a)458,852,790$ 474,412,350$ 494,935,770$
PLAN FIDUCIARY NET POSITION
Contribution - Employer 9,134,182$ 13,499,144$ 12,461,946$
Contribution - Employee 4,555,300 3,679,749 3,764,641
Plan to Plan Resource Movement - 5,268 -
Net Investment Income 48,303,496 7,195,063 1,747,676
Benefit Payments, Including Refunds of Employee Contributions (18,639,387) (19,539,333) (21,022,078)
Administrative Expense - (368,694) (199,512)
Net Change in Fiduciary Net Position 43,353,591$ 4,471,197$ (3,247,327)$
Plan Fiduciary Net Position - Beginning 279,540,671 322,894,262 327,365,459
Plan Fiduciary Net Position - Ending (b)322,894,262$ 327,365,459$ 324,118,132$
Plan Net Pension Liability/(Assets) - Ending (a) - (b)135,958,528$ 147,046,891$ 170,817,638$
70.37%69.00%65.49%
Covered-Employee Payroll 42,760,249$ 44,135,521$ 45,990,463$
317.96%333.17%371.42%
Notes to Schedule:
Changes of Assumptions:In 2016,there were no changes.In 2015,amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of adminstrative expense)
to 7.65 percent (without a reduction for pension plan adminstrative expense.) In 2014, amount reported were based on the 7.5 percent discount rate.
Plan Fiduciary Net Position as a Percentage of the Total Pension
Liability
Plan Net Pension Liability/(Asset) as a Percentage of Covered-
Employee Payroll
(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 three years
are shown.
Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after June 30, 2015.This applies to
voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).
See Notes to Required Supplementary Information2018-01-09 Agenda Packet Page165
CITY OF CHULA VISTA
MISCELLANEOUS PLAN
SCHEDULE OF PLAN CONTRIBUTIONS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2015 2016 2017
Actuarially Determined Contribution 9,637,382$ 10,214,678$ 10,864,203$
Contribution in Relation to the Actuarially Determined Contribution (9,637,382) (10,214,678) (10,864,203)
Contribution Deficiency (Excess)-$ -$ -$
Covered-Employee Payroll 44,135,521$ 45,990,463$ 44,435,640$
Contributions as a Percentage of Covered-Employee Payroll 21.84%22.21%24.45%
Note to Schedule:
Valuation Date:June 30, 2014
Methods and assumptions used to determine contribution rates:
Actuarial cost method Entry age normal cost method
Amortization method/period Level percentage of payroll, closed
Inflation 2.75%
Salary Increases
Payroll Growth
Investment rate of return
Retirement age
Mortality The probabilities of mortality are based on the 2010 CalPERS
Experience Study for the period from 1997 to 2007. Pre-retirement
and post-retirement mortality rates include 5 years of projected
mortality improvement using Scale AA published by the Society of
Actuaries.
(1) Historical information is required only for measurement for which GASB 68 is applicable. FY 2014/15 was the first year of implementation, therefore only three years are shown.
3.30% to 14.20%
3.00%
7.65% net of pension investment and
The probabilities of retirement are based on the 2010 CalPERS
Experience Study for the period from 1997 to 2007.
See Notes to Required Supplementary Information2018-01-09 Agenda Packet Page166
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 PERIOD 2015 2016 2017
TOTAL PENSION LIABILITY
Service Cost 10,220,233$ 9,646,806$ 9,971,492$
Interest 28,334,465 29,979,452 31,658,073
Difference Between expected and Actual Experience - 460,215 37,817,316
Changes in Assumptions - (7,813,969) -
Benefit Payments, Including Refunds of employee Contributions (15,869,862) (17,767,853) (19,460,670)
Net Change in Total Pension Liability 22,684,836 14,504,651 59,986,211
Total Pension Liability - Beginning 380,617,699 403,302,535 417,807,186
Total Pension Liability - Ending (a)403,302,535$ 417,807,186$ 477,793,397$
PLAN FIDUCIARY NET POSITION
Contribution - Employer 11,684,174$ 7,555,357$ 10,971,712$
Contribution - Employee 3,157,921 3,230,989 3,420,273
Net Investment Income 47,649,285 6,999,744 1,664,170
Benefit Payments, Including Refunds of Employee Contributions (15,869,862) (17,767,853) (19,460,670)
Administrative Expense - (359,830) (194,899)
Net Change in Fiduciary Net Position 46,621,518 (341,593) (3,599,414)
Plan Fiduciary Net Position - Beginning 273,515,399 320,136,917 319,795,324
Plan Fiduciary Net Position - Ending (b)320,136,917$ 319,795,324$ 316,195,910$
Plan Net Pension Liability/(Assets) - Ending (a) - (b)83,165,618$ 98,011,862$ 161,597,487$
79.38%76.54%66.18%
Covered-Employee Payroll 34,243,101$ 34,117,846$ 37,174,663$
242.87%287.27%434.70%
Notes to Schedule:
Changes of Assumptions:In 2016, there were no changes.In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of adminstrative expense)to
7.65 percent (without a reduction for pension plan adminstrative expense.) In 2014, amount reported were based on the 7.5 percent discount rate.
Plan Fiduciary Net Position as a Percentage of the Total Pension
Liability
Plan Net Pension Liability/(Asset) as a Percentage of Covered-
Employee Payroll
(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 three years are
shown.
Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after June 30, 2015. This applies to voluntary
benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).
See Notes to Required Supplementary Information2018-01-09 Agenda Packet Page167
CITY OF CHULA VISTA
SAFETY PLAN
SCHEDULE OF PLAN CONTRIBUTIONS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2015 2016 2017
Actuarially Determined Contribution 12,553,815$ 13,859,572$ 14,965,975$
Contribution in Relation to the Actuarially Determined Contribution (12,553,815) (13,859,572) (14,965,975)
Contribution Deficiency (Excess)-$ -$ -$
Covered-Employee Payroll 34,117,846$ 37,174,663$ 37,817,316$
Contributions as a Percentage of Covered-Employee Payroll 36.80%37.28%39.57%
Note to Schedule:
Valuation Date:June 30, 2014
Methods and assumptions used to determine contribution rates:
Actuarial cost method Entry age normal cost method
Amortization method/period Level percentage of payroll, closed
Inflation 2.75%
Salary Increases
Payroll Growth
Investment rate of return
Retirement age
Mortality The probabilities of mortality are based on the 2010 CalPERS
Experience Study for the period from 1997 to 2007. Pre-retirement
and post-retirement mortality rates include 5 years of projected
mortality improvement using Scale AA published by the Society of
Actuaries.
(1) Historical information is required only for measurement for which GASB 68 is applicable. FY 2014/15 was the first year of implementation, therefore only three
years are shown.
3.30% to 14.20%
3.00%
7.65% net of pension investment and
The probabilities of retirement are based on the 2010 CalPERS
Experience Study for the period from 1997 to 2007.
See Notes to Required Supplementary Information2018-01-09 Agenda Packet Page168
CITY OF CHULA VISTA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF FUNDING PROGRESS
YEAR ENDED JUNE 30, 2017
Unfunded
Actuarial
Entry Age Unfunded Liability as
Actuarial Actuarial Actuarial Actuarial Percentage of
Valuation Assets Accrued Accrued Funded Covered Covered
Date Value Liability Liability Ratio Payroll Payroll
6/30/2009 -$ 11,885,000$ (11,885,000)$ 0.00%69,087,000$ -17.20%
6/30/2011 - 13,617,000 (13,617,000) 0.00%73,651,000 -18.49%
6/30/2013 - 13,081,000 (13,081,000) 0.00%62,923,000 -20.79%
6/30/2014 - 12,877,000 (12,877,000) 0.00%58,224,000 -22.12%
6/30/2017 - 17,269,108 (17,269,108) 0.00%50,776,906 -34.01%
Other Post Employment Benefits - Schedule of Funding Progress
See Notes to Required Supplementary Information 2018-01-09 Agenda Packet Page169
CITY OF CHULA VISTA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
YEAR ENDED JUNE 30, 2017
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 $15,000 require City Council approval.
Reported budget figures are as originally adopted or subsequently amended plus prior year continuing
appropriations. Such budget amendments during the year, including those related to supplemental
appropriations, did not cause these reported budget amounts to be significantly different than the
originally adopted budget amounts. All appropriations which are not obligated, encumbered or
expended at the end of the fiscal year lapse and become a part of the unreserved fund balance which
may be appropriated for the next fiscal year.
An annual budget for the year ended June 30, 2017, was adopted and approved by City Council for
the general, special revenue, capital project and debt service funds except for the Developer Deposit
and V2 Pub Benefit Contribution Special Revenue funds, and the Industrial Development Authority
Capital Project fund. These budgets are prepared on the modified accrual basis of accounting.
Expenditures for the year ended June 30, 2017, exceeded appropriations of the General and Major
Special Revenue as follows:
Expenditures Appropriations Excess
Sundry Grants Fund:
Administration 242,270$ 147,400$ (94,870)$
Fund
2018-01-09 Agenda Packet Page170
2018-01-09 Agenda Packet Page171
SUPPLEMENTARY INFORMATION
2018-01-09 Agenda Packet Page172
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
Assets:
Pooled cash and investments 1,987,691$ 1,469,234$ 162,159$ 2,085,566$ 370,203$
Receivables:
Accounts -28,720 42,004 - 71,185
Taxes -- - - -
Accrued interest -- - - -
Deferred loans -- - - -
Allowance for uncollectible deferred loans -- - - -
Due from other governments -- - - -
Total Assets 1,987,691$ 1,497,954$ 204,163$ 2,085,566$ 441,388$
Liabilities and Fund Balances:
Liabilities:
Accounts payable 62,652$ 81,650$ 2,431$ 8,612$ 38,557$
Accrued liabilities -- - - -
Unearned revenues -- - - -
Retentions payable 117,725 - - - -
Due to other funds -- - - -
Total Liabilities 180,377 81,650 2,431 8,612 38,557
Fund Balances:
Restricted for:
Community development projects 1,807,314 - - - -
Public safety -1,416,304 201,732 2,076,954 -
Parks and recreation -- - - -
Capital Projects -- - - 402,831
Committed to:
Debt service -- - - -
Unassigned -- - - -
Total Fund Balances 1,807,314 1,416,304 201,732 2,076,954 402,831
Total Liabilities and Fund Balances 1,987,691$ 1,497,954$ 204,163$ 2,085,566$ 441,388$
Special Revenue Funds
Transportation
Grants Parking Meter Traffic Safety Traffic Signal Storm Drain
2018-01-09 Agenda Packet Page173
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Deferred loans
Allowance for uncollectible deferred loans
Due from other governments
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Retentions payable
Due to other funds
Total Liabilities
Fund Balances:
Restricted for:
Community development projects
Public safety
Parks and recreation
Capital Projects
Committed to:
Debt service
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
(CONTINUED)
52,625$ 18,011,468$ 109,902$ 1,971,602$
- 1,026 472 30,135
- 62,735 - -
- - 11,803 -
- - 599,164 2,764,402
- - (99,217) (2,764,402)
- - 15,472 -
52,625$ 18,075,229$ 637,596$ 2,001,737$
-$ 558,675$ -$ -$
- - - -
- - - -
- - - -
- 19,983 - -
- 578,658 - -
- - 637,596 2,001,737
- - - -
- - - -
52,625 17,496,571 - -
- - - -
- - - -
52,625 17,496,571 637,596 2,001,737
52,625$ 18,075,229$ 637,596$ 2,001,737$
Special Revenue Funds
Town Center I
Open Space
Districts
Housing
Programs
Housing
Authority
2018-01-09 Agenda Packet Page174
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Deferred loans
Allowance for uncollectible deferred loans
Due from other governments
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Retentions payable
Due to other funds
Total Liabilities
Fund Balances:
Restricted for:
Community development projects
Public safety
Parks and recreation
Capital Projects
Committed to:
Debt service
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
367,203$ 187,252$ 1,504,211$ 283,154$ 210,842$
- - - - -
- - 105,743 - -
- - - - -
- - - - -
- - - - -
83,073 - - - -
450,276$ 187,252$ 1,609,954$ 283,154$ 210,842$
129,193$ 34$ 21,108$ 20,933$ -$
- - 11 - -
90,785 - - - -
- - - - -
- - - - -
219,978 34 21,119 20,933 -
- - 1,588,835 - 210,842
- - - - -
- 187,218 - - -
230,298 - - 262,221 -
- - - - -
- - - - -
230,298 187,218 1,588,835 262,221 210,842
450,276$ 187,252$ 1,609,954$ 283,154$ 210,842$
V2 Pub Benefit
Contribution
Special Revenue Funds
Public
Education and
Govt Fee
Utility Tax
Settlement
Transportation
Sales Tax
Mobile Park
Fee
2018-01-09 Agenda Packet Page175
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Deferred loans
Allowance for uncollectible deferred loans
Due from other governments
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Retentions payable
Due to other funds
Total Liabilities
Fund Balances:
Restricted for:
Community development projects
Public safety
Parks and recreation
Capital Projects
Committed to:
Debt service
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
(CONTINUED)
323,552$ 850$ -$ 52$ 2,487,620$
- - 29,376 - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
323,552$ 850$ 29,376$ 52$ 2,487,620$
-$ -$ -$ -$ -$
- - - - -
- - - - -
- - - - -
- - 33,836 - -
- - 33,836 - -
- - - - -
- 850 - - -
- - - - -
323,552 - - 52 2,487,620
- - - - -
- - (4,460) - -
323,552 850 (4,460) 52 2,487,620
323,552$ 850$ 29,376$ 52$ 2,487,620$
Capital Projects Funds
Residential
Construction
Tax
Industrial
Development
Authority
Assessment
District
Improvement Highway Safety
Bicycle
Facility
2018-01-09 Agenda Packet Page176
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Deferred loans
Allowance for uncollectible deferred loans
Due from other governments
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Retentions payable
Due to other funds
Total Liabilities
Fund Balances:
Restricted for:
Community development projects
Public safety
Parks and recreation
Capital Projects
Committed to:
Debt service
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
48$ -$ -$ 257,656$ 93,420$
- 26,992 - - 19,289
- - - - -
- - - - -
- - - - -
- - - - -
- 2,838,018 - - -
48$ 2,865,010$ -$ 257,656$ 112,709$
-$ 263,821$ -$ -$ -$
- - - - -
-34,511 - - -
- - - - -
- 2,738,446 245,921 25,270 -
- 3,036,778 245,921 25,270 -
- - - - -
48 - - - -
- - - - -
- - - - -
- - - 232,386 112,709
- (171,768) (245,921) - -
48 (171,768) (245,921) 232,386 112,709
48$ 2,865,010$ -$ 257,656$ 112,709$
Debt Service FundsCapital Projects Funds
Transportation
Partnership
Fund
Other
Transportation
Program Fund
Capital Projects
Fund Lease Payable Notes Payable
2018-01-09 Agenda Packet Page177
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2017
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Deferred loans
Allowance for uncollectible deferred loans
Due from other governments
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Retentions payable
Due to other funds
Total Liabilities
Fund Balances:
Restricted for:
Community development projects
Public safety
Parks and recreation
Capital Projects
Committed to:
Debt service
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
Total
Governmental
Funds
31,936,310$
249,199
168,478
11,803
3,363,566
(2,863,619)
2,936,563
35,802,300$
1,187,666$
11
125,296
117,725
3,063,456
4,494,154
6,246,324
3,695,888
187,218
21,255,770
345,095
(422,149)
31,308,146
35,802,300$
2018-01-09 Agenda Packet Page178
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
Revenues:
Taxes -$ -$ -$ -$ -$
Licenses and permits - 24,083 - - -
Intergovernmental 5,073,513 - - - -
Charges for services - - - 183,663 621,526
Use of money and property 8,297 326,965 457 6,542 1,191
Fines and forfeitures - 194,376 483,114 - 5,008
Miscellaneous - - - - -
Total Revenues 5,081,810 545,424 483,571 190,205 627,725
Expenditures:
Current:
General government 963,084 - - - -
Public safety - 448,433 24,296 - -
Parks and recreation - - - - -
Public works - - - 4,100 236,661
Capital outlay 822,845 37,601 - 137,554 -
Debt service:
Principal retirement - - - - -
Interest and fiscal charges - - - - -
Total Expenditures 1,785,929 486,034 24,296 141,654 236,661
Excess (Deficiency) of Revenues
Over (Under) Expenditures 3,295,881 59,390 459,275 48,551 391,064
Other Financing Sources (Uses):
Transfers in - - - 4,024 -
Transfers out (4,265,447) - (399,140) - (210,000)
Total Other Financing Sources
(Uses)(4,265,447) - (399,140) 4,024 (210,000)
Net Change in Fund Balances (969,566) 59,390 60,135 52,575 181,064
Fund Balances, Beginning of Year 2,776,880 1,356,914 141,597 2,024,379 221,767
Fund Balances, End of Year 1,807,314$ 1,416,304$ 201,732$ 2,076,954$ 402,831$
Special Revenue Funds
Transportation
Grants Parking Meter Traffic Safety Traffic Signal Storm Drain
2018-01-09 Agenda Packet Page179
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Parks and recreation
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
(CONTINUED)
-$ -$ -$ -$
- - - -
- - 26,351 -
- 13,423,106 - 924,082
181 48,920 - 19,380
- - - -
- - 29,365 1,155,514
181 13,472,026 55,716 2,098,976
- - 29,569 632,797
- - - -
- - - -
- 10,514,298 - -
- 175,739 - -
- - - -
- - - -
- 10,690,037 29,569 632,797
181 2,781,989 26,147 1,466,179
- - - -
- - - (254,697)
- - - (254,697)
181 2,781,989 26,147 1,211,482
52,444 14,714,582 611,449 790,255
52,625$ 17,496,571$ 637,596$ 2,001,737$
Open Space
Districts
Housing
Programs
Housing
Authority
Special Revenue Funds
Town Center I
2018-01-09 Agenda Packet Page180
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Parks and recreation
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
7,643,598$ -$ -$ -$ -$
- - - - -
341,822 - - - -
- - - - -
- 710 4,351 2,512 208
- - - - -
53,378 67,410 599,685 - 210,634
8,038,798 68,120 604,036 2,512 210,842
- 50,707 226,811 520,174 -
- - - - -
- - - - -
612,459 - - - -
6,757,162 - 60,109 59,777 -
- - - - -
- - - - -
7,369,621 50,707 286,920 579,951 -
669,177 17,413 317,116 (577,439) 210,842
44,922 - - - -
- - - (66,935) -
44,922 - - (66,935) -
714,099 17,413 317,116 (644,374) 210,842
(483,801) 169,805 1,271,719 906,595 -
230,298$ 187,218$ 1,588,835$ 262,221$ 210,842$
Special Revenue Funds
Mobile Park Fee
Public
Education and
Govt Fee
Utility Tax
Settlement
Transportation
Sales Tax
V2 Pub Benefit
Contribution
2018-01-09 Agenda Packet Page181
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Parks and recreation
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
(CONTINUED)
413,914$ -$ -$ -$ -$
- - - - -
- - 74,372 - -
- - - - -
- 73 - 1 7,579
- - - - -
- - - - 9,429
413,914 73 74,372 1 17,008
- - 78,832 - -
- - - - -
- - - - 1,496
- - - - -
- 46,050 - - 47,040
- - - - -
- - - - -
- 46,050 78,832 - 48,536
413,914 (45,977) (4,460) 1 (31,528)
343,910 - - - 24,864
(662,149) - - - (60,127)
(318,239) - - - (35,263)
95,675 (45,977) (4,460) 1 (66,791)
227,877 46,827 - 51 2,554,411
323,552$ 850$ (4,460)$ 52$ 2,487,620$
Capital Projects Funds
Residential
Construction Tax Highway Safety Bicycle Facility
Industrial
Development
Authority
Assessment
District
Improvement
2018-01-09 Agenda Packet Page182
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Parks and recreation
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
-$ -$ -$ -$ -$
- - - - -
- 3,291,525 - - -
- - - - -
49 - - 1,227 637
- - - - -
- - - 364,842 45,168
49 3,291,525 - 366,069 45,805
- - - - -
- - - - -
- - - - -
29,755 - 17,568 - -
- 3,445,720 313,594 - -
- - - 943,182 466,873
- - - 476,969 132,612
29,755 3,445,720 331,162 1,420,151 599,485
(29,706) (154,195) (331,162) (1,054,082) (553,680)
- - 15,594 1,291,859 518,162
- (21,600) - - -
- (21,600) 15,594 1,291,859 518,162
(29,706) (175,795) (315,568) 237,777 (35,518)
29,754 4,027 69,647 (5,391) 148,227
48$ (171,768)$ (245,921)$ 232,386$ 112,709$
Capital Projects Funds
Transportation
Partnership
Fund Lease Payable Notes Payable
Other
Transportation
Program Fund
Capital Projects
Fund
Debt Service Funds
2018-01-09 Agenda Packet Page183
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2017
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Parks and recreation
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
Total
Governmental
Funds
8,057,512$
24,083
8,807,583
15,152,377
429,280
682,498
2,535,425
35,688,758
2,501,974
472,729
1,496
11,414,841
11,903,191
1,410,055
609,581
28,313,867
7,374,891
2,243,335
(5,940,095)
(3,696,760)
3,678,131
27,630,015
31,308,146$
2018-01-09 Agenda Packet Page184
CITY OF CHULA VISTABUDGETARY COMPARISON SCHEDULE BY EXPENDITURE CATEGORYGENERAL FUNDYEAR ENDED JUNE 30, 2017Variance withFinal BudgetPersonnel Supplies andOther Operating TransfersActualFinalPositiveServicesServices Utilities Expenses CapitalOutAmountsBudget(Negative)Current:City council1,382,563$ 34,356$ 14,950$ -$ -$ -$ 1,431,869$ 1,553,069$ 121,200$ City clerk753,811171,245 444- - - 925,500 1,105,043 179,543 City attorney2,398,889 423,130 1,484- - - 2,823,503 3,039,784 216,281 Administration1,876,095 173,386 660- - - 2,050,141 2,076,854 26,713 Information technology2,381,315 1,256,109 2,915- - - 3,640,339 3,944,792 304,453 Human resources2,112,370 1,570,411 1,7313,151,435 - - 6,835,947 7,407,297 571,350 Finance3,190,284 246,472 1,6521,026- - 3,439,434 3,615,605 176,171 Non-departmental365,2263,425,157 1,038137,116 765,709 - 4,694,246 7,349,241 2,654,995 Board and commissions- 14,662- - - - 14,662 19,179 4,517 Building and planning2,187,792 121,181 1,76515- - 2,310,753 2,655,012 344,259 Police46,377,400 3,256,353 498,220 114,864 - - 50,246,837 50,640,648 393,811 Fire25,821,518 2,658,873 200,581 - - - 28,680,972 29,674,962 993,990 Community development 1,713,734 188,942 646- 1,439- 1,904,761 2,239,007 334,246 Parks and recreation3,116,415 598,543 357,471 171,180 - - 4,243,609 4,454,128 210,519 Public works20,443,995 5,843,932 3,956,478 449,220 - - 30,693,625 31,378,497 684,872 Library3,364,397 213,462 289,691 550- - 3,868,100 3,887,825 19,725 Capital outlay- - - - 2,438,848 - 2,438,848 4,806,439 2,367,591 Transfers out- - - - - 7,025,684 7,025,684 12,067,052 5,041,368 Total Expenditures 117,485,804$ 20,196,214$ 5,329,726$ 4,025,406$ 3,205,996$ 7,025,684$ 157,268,830$ 171,914,434$ 14,645,604$ 2018-01-09 Agenda Packet Page185
CITY OF CHULA VISTABUDGETARY COMPARISON SCHEDULE BY EXPENDITURE CATEGORYSUNDRY GRANTSYEAR ENDED JUNE 30, 2017Variance withFinal BudgetPersonnel Supplies andOther Operating Transfers ActualFinalPositiveServicesServices Utilities Expenses CapitalOutAmountsBudget(Negative)Current:Administration-$ 242,270$ -$ -$ -$ -$ 242,270$ 147,400$ (94,870)$ Non-departmental 46,956 20,484 1,102 497,997 844,567 - 1,411,106 4,259,501 2,848,395 Police 6,241,976 1,776,267 - 267,291 45,064 - 8,330,598 10,081,902 1,751,304 Parks and recreation - - - 1,500 - - 1,500 1,600 100 Public works741,904 1,052,652 7,858 858,860 3,877 - 2,665,151 4,008,516 1,343,365 Library 37,093 27,427 - - 788,500 - 853,020 1,018,318 165,298 Capital outlay- - - - 1,791,255 - 1,791,255 1,892,805 101,550 Transfers out- - - - - 889,324 889,324 942,730 53,406 Total Expenditures7,067,929$ 3,119,100$ 8,960$ 1,625,648$ 3,473,263$ 889,324$ 16,184,224$ 22,352,772$ 6,168,548$ 2018-01-09 Agenda Packet Page186
CITY OF CHULA VISTABUDGETARY COMPARISON SCHEDULE BY EXPENDITURE CATEGORYHOUSING SUCCESSOR AGENCYYEAR ENDED JUNE 30, 2017Variance withFinal BudgetPersonnel Supplies and Loans to Other Operating Transfers ActualFinalPositiveServicesServices Outside Entities Expenses CapitalOutAmountsBudget(Negative)Current:Housing117,009$ 4,737$ -$ 1,447$ 2,700$ -$ 125,893$ 3,630,064$ 3,504,171$ Total Expenditures117,009$ 4,737$ -$ 1,447$ 2,700$ -$ 125,893$ 3,630,064$ 3,504,171$ 2018-01-09 Agenda Packet Page187
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TRANSPORTATION GRANTS
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 5,258,582$ 5,258,582$ 5,073,513$ (185,069)$
Use of money and property - - 8,297 8,297
Total Revenues 5,258,582 5,258,582 5,081,810 (176,772)
Expenditures:
Current:
General government - 78,081 963,084 (885,003)
Capital outlay 1,300,000 2,435,930 822,845 1,613,085
Total Expenditures 1,300,000 2,514,011 1,785,929 728,082
Excess (Deficiency) of Revenues
Over (Under) Expenditures 3,958,582 2,744,571 3,295,881 551,310
Other Financing Sources (Uses):
Transfers out (4,259,428) (4,265,447) (4,265,447) -
Total Other Financing Sources
(Uses)(4,259,428) (4,265,447) (4,265,447) -
Net Change in Fund Balances (300,846) (1,520,876) (969,566) 551,310
Fund Balances, Beginning of Year 2,776,880 2,776,880 2,776,880 -
Fund Balances, End of Year 2,476,034$ 1,256,004$ 1,807,314$ 551,310$
2018-01-09 Agenda Packet Page188
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
PARKING METER
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Licenses and permits 35,000$ 35,000$ 24,083$ (10,917)$
Use of money and property 350,000 350,000 326,965 (23,035)
Fines and forfeitures 200,000 200,000 194,376 (5,624)
Total Revenues 585,000 585,000 545,424 (39,576)
Expenditures:
Current:
Public safety 441,248 491,248 448,433 42,815
Capital outlay - 137,122 37,601 99,521
Total Expenditures 441,248 628,370 486,034 142,336
Excess (Deficiency) of Revenues
Over (Under) Expenditures 143,752 (43,370) 59,390 102,760
Net Change in Fund Balances 143,752 (43,370) 59,390 102,760
Fund Balances, Beginning of Year 1,356,914 1,356,914 1,356,914 -
Fund Balances, End of Year 1,500,666$ 1,313,544$ 1,416,304$ 102,760$
2018-01-09 Agenda Packet Page189
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TRAFFIC SAFETY
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 457$ 457$
Fines and forfeitures 437,640 437,640 483,114 45,474
Total Revenues 437,640 437,640 483,571 45,931
Expenditures:
Current:
Public safety 38,500 38,500 24,296 14,204
Total Expenditures 38,500 38,500 24,296 14,204
Excess (Deficiency) of Revenues
Over (Under) Expenditures 399,140 399,140 459,275 60,135
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 - - 60,135 60,135
Fund Balances, Beginning of Year 141,597 141,597 141,597 -
Fund Balances, End of Year 141,597$ 141,597$ 201,732$ 60,135$
2018-01-09 Agenda Packet Page190
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TRAFFIC SIGNAL
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Charges for services 200,000$ 200,000$ 183,663$ (16,337)$
Use of money and property - - 6,542 6,542
Total Revenues 200,000 200,000 190,205 (9,795)
Expenditures:
Current:
Public works 15,000 15,000 4,100 10,900
Capital outlay 495,010 1,146,667 137,554 1,009,113
Total Expenditures 510,010 1,161,667 141,654 1,020,013
Excess (Deficiency) of Revenues
Over (Under) Expenditures (310,010) (961,667) 48,551 1,010,218
Net Change in Fund Balances (310,010) (957,642) 52,575 1,010,217
Fund Balances, Beginning of Year 2,024,379 2,024,379 2,024,379 -
Fund Balances, End of Year 1,714,369$ 1,066,737$ 2,076,954$ 1,010,217$
2018-01-09 Agenda Packet Page191
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
STORM DRAIN
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Licenses and permits 23,750$ 23,750$ -$ (23,750)$
Charges for services 555,500 555,500 621,526 66,026
Use of money and property - - 1,191 1,191
Fines and forfeitures 5,000 5,000 5,008 8
Total Revenues 584,250 584,250 627,725 43,475
Expenditures:
Current:
General government - - - -
Public works 348,900 348,920 236,661 112,259
Total Expenditures 348,900 348,920 236,661 112,259
Excess (Deficiency) of Revenues
Over (Under) Expenditures 235,350 235,330 391,064 155,734
Other Financing Sources (Uses):
Transfers out (210,000) (210,000) (210,000) -
Total Other Financing Sources
(Uses)(210,000) (210,000) (210,000) -
Net Change in Fund Balances 25,350 25,330 181,064 155,734
Fund Balances, Beginning of Year 221,767 221,767 221,767 -
Fund Balances, End of Year 247,117$ 247,097$ 402,831$ 155,734$
2018-01-09 Agenda Packet Page192
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TOWN CENTER I
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 181$ 181$
Total Revenues - - 181 181
Expenditures:
Capital outlay - 10,120 - 10,120
Total Expenditures - 10,120 - 10,120
Excess (Deficiency) of Revenues
Over (Under) Expenditures - (10,120) 181 10,301
Net Change in Fund Balances - (10,120) 181 10,301
Fund Balances, Beginning of Year 52,444 52,444 52,444 -
Fund Balances, End of Year 52,444$ 42,324$ 52,625$ 10,301$
2018-01-09 Agenda Packet Page193
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
OPEN SPACE DISTRICTS
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Charges for services 11,994,382$ 11,995,902$ 13,423,106$ 1,427,204$
Use of money and property - - 48,920 48,920
Total Revenues 11,994,382 11,995,902 13,472,026 1,476,124
Expenditures:
Current:
Public works 12,000,385 12,014,871 10,514,298 1,500,573
Capital outlay - 176,383 175,739 644
Total Expenditures 12,000,385 12,191,254 10,690,037 1,501,217
Excess (Deficiency) of Revenues
Over (Under) Expenditures (6,003) (195,352) 2,781,989 2,977,341
Net Change in Fund Balances (6,003) (195,352) 2,781,989 2,977,341
Fund Balances, Beginning of Year 14,714,582 14,714,582 14,714,582 -
Fund Balances, End of Year 14,708,579$ 14,519,230$ 17,496,571$ 2,977,341$
2018-01-09 Agenda Packet Page194
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
HOUSING PROGRAMS
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 328,574$ 328,574$ 26,351$ (302,223)$
Other revenues - - 29,365 29,365
Total Revenues 328,574 328,574 55,716 (272,858)
Expenditures:
Current:
General government 328,574 526,719 29,569 497,150
Total Expenditures 328,574 526,719 29,569 497,150
Excess (Deficiency) of Revenues
Over (Under) Expenditures - (198,145) 26,147 224,292
Net Change in Fund Balances - (198,145) 26,147 224,292
Fund Balances, Beginning of Year 611,449 611,449 611,449 -
Fund Balances, End of Year 611,449$ 413,304$ 637,596$ 224,292$
2018-01-09 Agenda Packet Page195
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
HOUSING AUTHORITY
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Charges for services -$ -$ 924,082$ 924,082$
Use of money and property - - 19,380 19,380
Other revenues 974,671 974,671 1,155,514 180,843
Total Revenues 974,671 974,671 2,098,976 1,124,305
Expenditures:
Current:
General government 719,974 722,372 632,797 89,575
Total Expenditures 719,974 722,372 632,797 89,575
Excess (Deficiency) of Revenues
Over (Under) Expenditures 254,697 252,299 1,466,179 1,213,880
Other Financing Sources (Uses):
Transfers out (254,697) (254,697) (254,697) -
Total Other Financing Sources
(Uses)(254,697) (254,697) (254,697) -
Net Change in Fund Balances - (2,398) 1,211,482 1,213,880
Fund Balances, Beginning of Year 790,255 790,255 790,255 -
Fund Balances, End of Year 790,255$ 787,857$ 2,001,737$ 1,213,880$
2018-01-09 Agenda Packet Page196
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TRANSPORTATION SALES TAX
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Taxes 8,239,131$ 8,239,131$ 7,643,598$ (595,533)$
Intergovernmental 47,969 189,434 341,822 152,388
Use of money and property - - - -
Other revenues - - 53,378 53,378
Total Revenues 8,287,100 8,428,565 8,038,798 (389,767)
Expenditures:
Current:
Public works - - 612,459 (612,459)
Capital outlay 8,072,131 16,154,163 6,757,162 9,397,001
Total Expenditures 8,072,131 16,154,163 7,369,621 8,784,542
Excess (Deficiency) of Revenues
Over (Under) Expenditures 214,969 (7,725,598) 669,177 8,394,775
Other Financing Sources (Uses):
Transfers in - 48,155 44,922 (3,233)
Total Other Financing Sources
(Uses)- 48,155 44,922 (3,233)
Net Change in Fund Balances 214,969 (7,677,443) 714,099 8,391,542
Fund Balances, Beginning of Year (483,801) (483,801) (483,801) -
Fund Balances, End of Year (268,832)$ (8,161,244)$ 230,298$ 8,391,542$
2018-01-09 Agenda Packet Page197
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
MOBILE PARK FEE
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 710$ 710$
Other revenues 65,000 65,000 67,410 2,410
Total Revenues 65,000 65,000 68,120 3,120
Expenditures:
Current:
General government 91,000 91,000 50,707 40,293
Total Expenditures 91,000 91,000 50,707 40,293
Excess (Deficiency) of Revenues
Over (Under) Expenditures (26,000) (26,000) 17,413 43,413
Net Change in Fund Balances (26,000) (26,000) 17,413 43,413
Fund Balances, Beginning of Year 169,805 169,805 169,805 -
Fund Balances, End of Year 143,805$ 143,805$ 187,218$ 43,413$
2018-01-09 Agenda Packet Page198
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
PUBLIC EDUCATION AND GOVT FEE
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 4,351$ 4,351$
Other revenues 600,000 600,000 599,685 (315)
Total Revenues 600,000 600,000 604,036 4,036
Expenditures:
Current:
General government 300,000 340,565 226,811 113,754
Capital outlay 300,000 363,562 60,109 303,453
Total Expenditures 600,000 704,127 286,920 417,207
Excess (Deficiency) of Revenues
Over (Under) Expenditures - (104,127) 317,116 421,243
Net Change in Fund Balances - (104,127) 317,116 421,243
Fund Balances, Beginning of Year 1,271,719 1,271,719 1,271,719 -
Fund Balances, End of Year 1,271,719$ 1,167,592$ 1,588,835$ 421,243$
2018-01-09 Agenda Packet Page199
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
UTILITY TAX SETTLEMENT
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 2,512$ 2,512$
Total Revenues - - 2,512 2,512
Expenditures:
Current:
General government 473,826 713,449 520,174 193,275
Capital outlay - 59,832 59,777 55
Total Expenditures 473,826 773,281 579,951 193,330
Excess (Deficiency) of Revenues
Over (Under) Expenditures (473,826) (773,281) (577,439) 195,842
Other Financing Sources (Uses):
Transfers out - (66,935) (66,935) -
Total Other Financing Sources
(Uses)- (66,935) (66,935) -
Net Change in Fund Balances (473,826) (840,216) (644,374) 195,842
Fund Balances, Beginning of Year 906,595 906,595 906,595 -
Fund Balances, End of Year 432,769$ 66,379$ 262,221$ 195,842$
2018-01-09 Agenda Packet Page200
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
V2 PUB BENEFIT CONTRIBUTION
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 208$ 208$
Other revenues - - 210,634 210,634
Total Revenues - - 210,842 210,842
Excess (Deficiency) of Revenues
Over (Under) Expenditures - - 210,842 210,842
Net Change in Fund Balances - - 210,842 210,842
Fund Balances, End of Year -$ -$ 210,842$ 210,842$
2018-01-09 Agenda Packet Page201
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
PARK ACQUISITION DEVELOPMENT
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 111,961$ 111,961$
Developer participation 700,000 700,000 470,567 (229,433)
Total Revenues 700,000 700,000 582,528 (117,472)
Expenditures:
Current:
General government 100,000 4,138,781 885,959 3,252,822
Capital outlay - 700,417 31,714 668,703
Total Expenditures 100,000 4,839,198 917,673 3,921,525
Excess (Deficiency) of Revenues
Over (Under) Expenditures 600,000 (4,139,198) (335,145) 3,804,053
Other Financing Sources (Uses):
Transfers in 450,000 450,000 10,782 (439,218)
Transfers out (450,000) (450,000) (80,000) 370,000
Net Change in Fund Balances 600,000 (4,139,198) (404,363) 3,734,835
Fund Balances, Beginning of Year 43,421,284 43,421,284 43,421,284 -
Fund Balances, End of Year 44,021,284$ 39,282,086$ 43,016,921$ 3,734,835$
2018-01-09 Agenda Packet Page202
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
RESIDENTIAL CONSTRUCTION TAX
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Taxes 325,505$ 325,505$ 413,914$ 88,409$
Total Revenues 325,505 325,505 413,914 88,409
Excess (Deficiency) of Revenues
Over (Under) Expenditures 325,505 325,505 413,914 88,409
Other Financing Sources (Uses):
Transfers in 340,910 343,910 343,910 -
Transfers out (666,415) (666,415) (662,149) 4,266
Total Other Financing Sources
(Uses)(325,505) (322,505) (318,239) 4,266
Net Change in Fund Balances - 3,000 95,675 92,675
Fund Balances, Beginning of Year 227,877 227,877 227,877 -
Fund Balances, End of Year 227,877$ 230,877$ 323,552$ 92,675$
2018-01-09 Agenda Packet Page203
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
HIGHWAY SAFETY
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 73$ 73$
Total Revenues - - 73 73
Expenditures:
Capital outlay - 46,050 46,050 -
Total Expenditures - 46,050 46,050 -
Excess (Deficiency) of Revenues
Over (Under) Expenditures - (46,050) (45,977) 73
Net Change in Fund Balances - (46,050) (45,977) 73
Fund Balances, Beginning of Year 46,827 46,827 46,827 -
Fund Balances, End of Year 46,827$ 777$ 850$ 73$
2018-01-09 Agenda Packet Page204
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
BICYCLE FACILITY
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 65,000$ 65,000$ 74,372$ 9,372$
Total Revenues 65,000 65,000 74,372 9,372
Expenditures:
Current:
General government 65,000 78,863 78,832 31
Total Expenditures 65,000 78,863 78,832 31
Excess (Deficiency) of Revenues
Over (Under) Expenditures - (13,863) (4,460) 9,403
Net Change in Fund Balances - (13,863) (4,460) 9,403
Fund Balances, End of Year -$ (13,863)$ (4,460)$ 9,403$
2018-01-09 Agenda Packet Page205
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
ASSESSMENT DISTRICT IMPROVEMENT
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 7,579$ 7,579$
Other revenues - - 9,429 9,429
Total Revenues - - 17,008 17,008
Expenditures:
Current:
Parks and recreation 2,500 2,500 1,496 1,004
Capital outlay - 47,040 47,040 -
Total Expenditures 2,500 49,540 48,536 1,004
Excess (Deficiency) of Revenues
Over (Under) Expenditures (2,500) (49,540) (31,528) 18,012
Other Financing Sources (Uses):
Transfers in - 24,870 24,864 (6)
Transfers out - (63,070) (60,127) 2,943
Total Other Financing Sources
(Uses)- (38,200) (35,263) 2,937
Net Change in Fund Balances (2,500) (87,740) (66,791) 20,949
Fund Balances, Beginning of Year 2,554,411 2,554,411 2,554,411 -
Fund Balances, End of Year 2,551,911$ 2,466,671$ 2,487,620$ 20,949$
2018-01-09 Agenda Packet Page206
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
DEVELOPMENT IMPACT FUNDS
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 1$ 1$
Developer participation 4,551,600 4,551,600 8,339,611 3,788,011
Total Revenues 4,551,600 4,551,600 8,339,612 3,788,012
Expenditures:
Current:
Public works 855,300 856,800 361,973 494,827
Capital outlay 2,036,102 7,724,733 3,007,658 4,717,075
Total Expenditures 2,891,402 8,581,533 3,369,631 5,211,902
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,660,198 (4,029,933) 4,969,981 8,999,914
Other Financing Sources (Uses):
Transfers in 1,045,000 1,045,000 9,461 (1,035,539)
Transfers out (7,719,591) (6,155,315) (5,078,179) 1,077,136
Total Other Financing Sources
(Uses)(6,674,591) (5,110,315) (5,068,718) 41,597
Net Change in Fund Balances (5,014,393) (9,140,248) (98,737) 9,041,511
Fund Balances, Beginning of Year 40,928,491 40,928,491 40,928,491 -
Fund Balances, End of Year 35,914,098$ 31,788,243$ 40,829,754$ 9,041,511$
2018-01-09 Agenda Packet Page207
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TRANSPORTATION PARTNERSHIP FUND
YEAR ENDED JUNE 30, 2017
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
Revenues:
Use of money and property -$ -$ 49$ 49$
Total Revenues - - 49 49
Expenditures:
Capital outlay - 29,755 - 29,755
Total Expenditures - 29,755 29,755 -
Excess (Deficiency) of Revenues
Over (Under) Expenditures - (29,755) (29,706) 49
Net Change in Fund Balances - (29,755) (29,706) 49
Fund Balances, Beginning of Year 29,754 29,754 29,754 -
Fund Balances, End of Year 29,754$ (1)$ 48$ 49$
2018-01-09 Agenda Packet Page208
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
OTHER TRANSPORTATION PROGRAM FUND
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 6,637,647$ 6,637,647$ 3,291,525$ (3,346,122)$
Total Revenues 6,637,647 6,637,647 3,291,525 (3,346,122)
Expenditures:
Capital outlay 6,637,647 18,192,024 3,445,720 14,746,304
Total Expenditures 6,637,647 18,192,024 3,445,720 14,746,304
Excess (Deficiency) of Revenues
Over (Under) Expenditures - (11,554,377) (154,195) 11,400,182
Other Financing Sources (Uses):
Transfers out - (21,602) (21,600) 2
Total Other Financing Sources
(Uses)- (21,602) (21,600) 2
Net Change in Fund Balances - (11,575,979) (175,795) 11,400,184
Fund Balances, Beginning of Year 4,027 4,027 4,027 -
Fund Balances, End of Year 4,027$ (11,571,952)$ (171,768)$ 11,400,184$
2018-01-09 Agenda Packet Page209
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Other revenues 87,609$ 213,488$ -$ (213,488)$
Total Revenues 87,609 213,488 - (213,488)
Expenditures:
Current:
Public works - 17,568 17,568 -
Capital outlay - 599,231 313,594 285,637
Total Expenditures - 616,799 331,162 285,637
Excess (Deficiency) of Revenues
Over (Under) Expenditures 87,609 (403,311) (331,162) 72,149
Other Financing Sources (Uses):
Transfers in - 15,594 15,594 -
Total Other Financing Sources
(Uses)- 15,594 15,594 -
Net Change in Fund Balances 87,609 (387,717) (315,568) 72,149
Fund Balances, Beginning of Year 69,647 69,647 69,647 -
Fund Balances, End of Year 157,256$ (318,070)$ (245,921)$ 72,149$
2018-01-09 Agenda Packet Page210
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
NOTES PAYABLE
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 1,227$ 1,227$
Other revenues 129,001 129,001 364,842 235,841
Total Revenues 129,001 129,001 366,069 237,068
Expenditures:
Debt service:
Principal retirement 922,790 944,690 943,182 1,508
Interest and fiscal charges 479,110 479,110 476,969 2,141
Total Expenditures 1,401,900 1,423,800 1,420,151 3,649
Excess (Deficiency) of Revenues
Over (Under) Expenditures (1,272,899) (1,294,799) (1,054,082) 240,717
Other Financing Sources (Uses):
Transfers in 1,272,899 1,294,799 1,291,859 (2,940)
Total Other Financing Sources
(Uses)1,272,899 1,294,799 1,291,859 (2,940)
Net Change in Fund Balances - - 237,777 237,777
Fund Balances, Beginning of Year (5,391) (5,391) (5,391) -
Fund Balances, End of Year (5,391)$ (5,391)$ 232,386$ 237,777$
2018-01-09 Agenda Packet Page211
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
LEASE PAYABLE
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 637$ 637$
Other revenues 44,000 44,000 45,168 1,168
Total Revenues 44,000 44,000 45,805 1,805
Expenditures:
Debt service:
Principal retirement 503,400 503,400 466,873 36,527
Interest and fiscal charges 138,100 138,100 132,612 5,488
Total Expenditures 641,500 641,500 599,485 42,015
Excess (Deficiency) of Revenues
Over (Under) Expenditures (597,500) (597,500) (553,680) 43,820
Other Financing Sources (Uses):
Transfers in 560,708 560,708 518,162 (42,546)
Total Other Financing Sources
(Uses)560,708 560,708 518,162 (42,546)
Net Change in Fund Balances (36,792) (36,792) (35,518) 1,274
Fund Balances, Beginning of Year 148,227 148,227 148,227 -
Fund Balances, End of Year 111,435$ 111,435$ 112,709$ 1,274$
2018-01-09 Agenda Packet Page212
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
CITY DEBT SERVICE
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Other Financing Sources (Uses):
Transfers in 2,964,162$ 1,830,000$ 290,000$ (1,540,000)$
Transfers out (2,964,162) (1,830,000) (22,320) 1,807,680
Fund Balances, Beginning of Year (19,234,092) (19,234,092) (19,234,092) -
Fund Balances, End of Year (19,234,092)$ (19,234,092)$ (18,966,412)$ 267,680$
2018-01-09 Agenda Packet Page213
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
PUBLIC FINANCING AUTHORITY
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ 23,540$ 33,835$ 10,295$
Other revenues - 850 830 (20)
Total Revenues - 24,390 34,665 10,275
Expenditures:
Current:
General government 20,005 16,415 8,600 7,815
Debt service:
Principal retirement 4,360,010 11,985,110 3,230,000 8,755,110
Interest and fiscal charges 5,057,120 3,614,520 3,599,105 15,415
Payment to refunded bond escrow agent - - 2,673,892 (2,673,892)
Total Expenditures 9,437,135 15,616,045 9,511,597 6,104,448
Excess (Deficiency) of Revenues
Over (Under) Expenditures (9,437,135) (15,591,655) (9,476,932) 6,114,723
Other Financing Sources (Uses):
Transfers in 9,437,135 42,851,300 34,753,461 (8,097,839)
Transfers out - (12,491,310) (51,382) 12,439,928
Proceeds from the issuance of bonds - 8,600,020 8,600,000 (20)
Bond premium - 319,670 319,652 (18)
Payment to refunded bond escrow agent - (26,200,100) (36,860,637) (10,660,537)
Total Other Financing Sources
(Uses)9,437,135 13,079,580 6,761,094 (6,318,486)
Net Change in Fund Balances - (2,512,075) (2,715,838) (203,763)
Fund Balances, Beginning of Year 8,954,346 8,954,346 8,954,346 -
Fund Balances, End of Year 8,954,346$ 6,442,271$ 6,238,508$ (203,763)$
2018-01-09 Agenda Packet Page214
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
MUNICIPAL FINANCING AUTHORITY
YEAR ENDED JUNE 30, 2017
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ 100$ 111$ 11$
Total Revenues - 100 111 11
Expenditures:
Current:
General government -5,000 1,700 3,300
Debt service:
Principal retirement -1,470,000 1,470,000 -
Interest and fiscal charges -986,740 985,578 1,162
Payment to refunded bond escrow agent -- --
Total Expenditures - 2,461,740 2,457,278 4,462
Excess (Deficiency) of Revenues
Over (Under) Expenditures -(2,461,640) (2,457,167) 4,473
Other Financing Sources (Uses):
Transfers in -4,677,870 2,171,441 (2,506,429)
Transfers out -(26,200,100) (28,091,002) (1,890,902)
Proceeds from the issuance of bonds -25,885,010 25,885,000 (10)
Bond premium -2,516,630 2,516,621 (9)
Total Other Financing Sources
(Uses)- 6,879,410 2,482,060 (4,397,350)
Net Change in Fund Balances -4,417,770 24,893 (4,392,877)
Fund Balances, Beginning of Year -- --
Fund Balances, End of Year -$ 4,417,770$ 24,893$ (4,392,877)$
2018-01-09 Agenda Packet Page215
CITY OF CHULA VISTA
COMBINING STATEMENT OF NET POSITION
NON-MAJOR PROPRIETARY FUNDS
JUNE 30, 2017
Totals
Assets:
Current:
Cash and investments 83,524$ 292,446$ -$ 375,970$
Receivables:
Accounts - - 30,000 30,000
Total Current Assets 83,524 292,446 30,000 405,970
Total Assets 83,524 292,446 30,000 405,970
Deferred Outflows of Resources:
Deferred pension contributions - 2,056 - 2,056
Total Deferred Outflows of Resources - 2,056 - 2,056
Liabilities:
Current:
Accounts payable - 9,000 - 9,000
Unearned revenues - 268,279 - 268,279
Due to other funds - - 27,092 27,092
Total Current Liabilities - 277,279 27,092 304,371
Noncurrent:
Net pension liability - 503,455 - 503,455
Total Noncurrent Liabilities - 503,455 - 503,455
Total Liabilities - 780,734 27,092 807,826
Deferred Inflows of Resources:
Deferred items related to pensions - 27,456 - 27,456
Total Deferred Inflows of Resources - 27,456 - 27,456
Net Position:
Unrestricted 83,524 (513,688) 2,908 (427,256)
Total Net Position 83,524$ (513,688)$ 2,908$ (427,256)$
Business-Type Activities - Enterprise Funds
Bayfront Trolley
Station Transit Fund
Chula Vista Mini
Golf Course
2018-01-09 Agenda Packet Page216
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
NON-MAJOR PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2017
Totals
Operating Revenues:
Other 257$ -$ 30,000$ 30,257$
Total Operating Revenues 257 - 30,000 30,257
Operating Expenses:
Administration and general - 39,594 27,092 66,686
Total Operating Expenses - 39,594 27,092 66,686
Operating Income (Loss)257 (39,594) 2,908 (36,429)
Nonoperating Revenues (Expenses):
Interest revenue 271 - - 271
Total Nonoperating
Revenues (Expenses)271 - - 271
Income (Loss)528 (39,594) 2,908 (36,158)
Changes in Net Position 528 (39,594) 2,908 (36,158)
Net Position:
Beginning of Year, as originally reported 82,996 (431,682) - (348,686)
Restatements - (42,412) - (42,412)
Beginning of Fiscal Year 82,996 (474,094) - (391,098)
End of Fiscal Year 83,524$ (513,688)$ 2,908$ (427,256)$
Business-Type Activities - Enterprise Funds
Bayfront Trolley
Station Transit Fund
Chula Vista
Mini Golf Course
2018-01-09 Agenda Packet Page217
CITY OF CHULA VISTA
COMBINING STATEMENT OF CASH FLOWS
NON-MAJOR PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2017
Totals
Cash Flows from Operating Activities:
Cash received from customers and users 257$ 42,412$ -$ 42,669$
Cash received from/(paid to) interfund service provided - - 27,092 27,092
Cash paid to employees for services - (30,594) (27,092) (57,686)
Net Cash Provided (Used) by Operating Activities 257 11,818 - 12,075
Cash Flows from Non-Capital
Financing Activities:
Repayment made to other funds - (42,412) - (42,412)
Net Cash Provided (Used) by
Non-Capital Financing Activities - (42,412) - (42,412)
Cash Flows from Investing Activities:
Interest received 271 - - 271
Net Cash Provided (Used) by
Investing Activities 271 - - 271
Net Increase (Decrease) in Cash
and Cash Equivalents 528 (30,594) - (30,066)
Cash and Cash Equivalents at Beginning of Year 82,996 323,040 - 406,036
Cash and Cash Equivalents at End of Year 83,524$ 292,446$ -$ 375,970$
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)257$ (39,594)$ 2,908$ (36,429)$
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
(Increase) decrease in accounts receivable - 42,412 (30,000) 12,412
Increase (decrease) in accounts payable - 9,000 - 9,000
Increase (decrease) in due to other funds - - 27,092 27,092
Total Adjustments - 51,412 (2,908) 48,504
Net Cash Provided (Used) by
Operating Activities 257$ 11,818$ -$ 12,075$
Non-Cash Investing, Capital, and Financing Activities:
Restatement of net position -$ (42,412)$ -$ (42,412)$
Business-Type Activities - Enterprise Funds
Bayfront Trolley
Station Transit Fund
Chula Vista
Mini Golf
Course
2018-01-09 Agenda Packet Page218
CITY OF CHULA VISTA
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
JUNE 30, 2017
Totals
Assets:
Current:
Cash and investments 1,412,265$ 2,650$ 1,716,671$ 3,131,586$
Receivables:
Accounts 66,228 - 6,782 73,010
Prepaid costs 896 - - 896
Restricted:
Cash with fiscal agent - - 625,000 625,000
Total Current Assets 1,479,389 2,650 2,348,453 3,830,492
Noncurrent:
Capital assets - net of accumulated depreciation 968,103 - - 968,103
Total Noncurrent Assets 968,103 - - 968,103
Total Assets 2,447,492 2,650 2,348,453 4,798,595
Deferred Outflows of Resources:
Deferred pension contributions 540,945 - - 540,945
Total Deferred Outflows of Resources 540,945 - - 540,945
Liabilities:
Current:
Accounts payable 265,089 - 51,867 316,956
Accrued liabilities 22,356 - - 22,356
Accrued compensated absences 16,706 - - 16,706
Total Current Liabilities 304,151 - 51,867 356,018
Noncurrent:
Accrued compensated absences 32,001 - - 32,001
Net pension liability 2,947,041 - - 2,947,041
Total Noncurrent Liabilities 2,979,042 - - 2,979,042
Total Liabilities 3,283,193 - 51,867 3,335,060
Deferred Inflows of Resources:
Deferred items related to pensions 21,067 - - 21,067
Total Deferred Inflows of Resources 21,067 - - 21,067
Net Position:
Investment in capital assets 968,103 - - 968,103
Unrestricted (1,283,926) 2,650 2,296,586 1,015,310
Total Net Position (315,823)$ 2,650$ 2,296,586$ 1,983,413$
Governmental Activities - Internal Service Funds
Fleet
Management
Technology
Replacement
Workers
Compensation
2018-01-09 Agenda Packet Page219
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2017
Totals
Operating Revenues:
Interdepartmental charges 3,206,863$ -$ 3,595,227$ 6,802,090$
Other 43,437 - - 43,437
Total Operating Revenues 3,250,300 - 3,595,227 6,845,527
Operating Expenses:
Administration and general 3,131,650 127,349 3,725,709 6,984,708
Depreciation expense 393,291 - - 393,291
Total Operating Expenses 3,524,941 127,349 3,725,709 7,377,999
Operating Income (Loss)(274,641) (127,349) (130,482) (532,472)
Nonoperating Revenues (Expenses):
Interest revenue 3,894 - - 3,894
Gain (loss) on disposal of capital assets 8,970 - - 8,970
Total Nonoperating
Revenues (Expenses)12,864 - - 12,864
Income (Loss) Before Transfers (261,777) (127,349) (130,482) (519,608)
Transfers in - - 1,500,000 1,500,000
Changes in Net Position (261,777) (127,349) 1,369,518 980,392
Net Position:
Beginning of Year, as originally reported (144,529) 129,999 927,068 912,538
Restatements 90,483 - - 90,483
Beginning of Fiscal Year (54,046) 129,999 927,068 1,003,021
End of Fiscal Year (315,823)$ 2,650$ 2,296,586$ 1,983,413$
Governmental Activities - Internal Service Funds
Fleet
Management
Technology
Replacement
Workers
Compensation
2018-01-09 Agenda Packet Page220
CITY OF CHULA VISTA
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2017
Totals
Cash Flows from Operating Activities:
Cash received from/(paid to) interfund service provided 3,184,406$ -$ 3,588,445$ 6,772,851$
Cash paid to suppliers for goods and services 83,791 - 51,867 135,658
Cash paid to employees for services (3,128,207) (127,349) (3,725,709) (6,981,265)
Net Cash Provided (Used) by Operating Activities 139,990 (127,349) (85,397) (72,756)
Cash Flows from Non-Capital
Financing Activities:
Cash transfers in - - 1,500,000 1,500,000
Repayment received from other funds 90,483 - - 90,483
Net Cash Provided (Used) by
Non-Capital Financing Activities 90,483 - 1,500,000 1,590,483
Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets (194,245) - - (194,245)
Proceeds from sales of capital assets 20,008 - - 20,008
Net Cash Provided (Used) by
Capital and Related Financing Activities (174,237) - - (174,237)
Cash Flows from Investing Activities:
Interest received 3,894 - - 3,894
Net Cash Provided (Used) by
Investing Activities 3,894 - - 3,894
Net Increase (Decrease) in Cash
and Cash Equivalents 60,130 (127,349) 1,414,603 1,347,384
Cash and Cash Equivalents at Beginning of Year 1,352,135 129,999 927,068 2,409,202
Cash and Cash Equivalents at End of Year 1,412,265$ 2,650$ 2,341,671$ 3,756,586$
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)(274,641)$ (127,349)$ (130,482)$ (532,472)$
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
Depreciation 393,291 - - 393,291
(Increase) decrease in accounts receivable (65,894) - (6,782) (72,676)
(Increase) decrease in deferred outflows from pensions (332,113) - - (332,113)
(Increase) decrease in prepaid costs (896) - - (896)
Increase (decrease) in accounts payable 84,687 - 51,867 136,554
Increase (decrease) in accrued liabilities (5,879) - - (5,879)
Increase (decrease) in compensated absences (33,675) - - (33,675)
Increase (decrease) in net pension liability 455,287 - - 455,287
Increase (decrease) in deferred inflows from pensions (80,177) - - (80,177)
Total Adjustments 414,631 - 45,085 459,716
Net Cash Provided (Used) by
Operating Activities 139,990$ (127,349)$ (85,397)$ (72,756)$
Non-Cash Investing, Capital, and Financing Activities:
Gain/(Loss) on disposition of capital assets 8,970$ -$ -$ 8,970$
Governmental Activities - Internal Service Funds
Fleet
Management
Technology
Replacement
Workers
Compensation
2018-01-09 Agenda Packet Page221
CITY OF CHULA VISTA
COMBINING STATEMENT OF NET POSITION
ALL AGENCY FUNDS
JUNE 30, 2017
Totals
Assets:
Pooled cash and investments 269,694$ 8,755,654$ -$ 9,025,348$
Receivables:
Accrued interest - - 1,431 1,431
Restricted assets:
Cash and investments - - 15,048,347 15,048,347
Cash and investments with fiscal agents - 30,815,087 - 30,815,087
Total Assets 269,694$ 39,570,741$ 15,049,778$ 54,890,213$
Liabilities:
Accounts payable 10,507$ 110$ 669,045$ 679,662$
Unearned revenues 14,162 - 1,431 15,593
Deposits payable - - 14,379,302 14,379,302
Due to external parties/other agencies 245,025 39,570,631 - 39,815,656
Total Liabilities 269,694 $ 39,570,741 $ 15,049,778 $ 54,890,213 $
Flexible
Spending
Account
Special
Assessment
District
Miscellaneous
Deposits
2018-01-09 Agenda Packet Page222
CITY OF CHULA VISTA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2017
Balance Balance
7/1/2016 Additions Deductions 6/30/2017
Flexible Spending Account
Assets:
Pooled cash and investments 151,241$ 1,113,434$ 994,981$ 269,694$
Total Assets 151,241$ 1,113,434$ 994,981$ 269,694$
Liabilities:
Accounts payable -$ 19,007$ 8,500$ 10,507$
Unearned revenues 14,162 - - 14,162
Due to external parties/other agencies 137,079 1,563,217 1,455,271 245,025
Total Liabilities 151,241$ 1,582,224$ 1,463,771$ 269,694$
Special Assessment District
Assets:
Pooled cash and investments 8,289,365$ 16,117,434$ 15,651,145$ 8,755,654$
Restricted assets:
Cash and investments with fiscal agents 30,604,895 9,027,236 8,817,044 30,815,087
Total Assets 38,894,260$ 25,144,670$ 24,468,189$ 39,570,741$
Liabilities:
Accounts payable -$ 18,965$ 18,855$ 110$
Due to external parties/other agencies 38,894,260 80,683,010 80,006,639 39,570,631
Total Liabilities 38,894,260$ 80,701,975$ 80,025,494$ 39,570,741$
Miscellaneous Deposits
Assets:
Receivables:
Accrued interest -$ 2,862$ 1,431$ 1,431$
Restricted assets:
Cash and investments - 36,149,360 21,101,013 15,048,347
Total Assets -$ 36,152,222$ 21,102,444$ 15,049,778$
Liabilities:
Accounts payable -$ 5,218,075$ 4,549,030$ 669,045$
Unearned revenues - 2,862 1,431 1,431
Deposits payable - 40,454,179 26,074,877 14,379,302
Total Liabilities -$ 45,675,116$ 30,625,338$ 15,049,778$
Totals - All Agency Funds
Assets:
Pooled cash and investments 8,440,606$ 17,230,868$ 16,646,126$ 9,025,348$
Receivables:
Accrued interest - 2,862 1,431 1,431
Restricted assets:
Cash and investments - 36,149,360 21,101,013 15,048,347
Cash and investments with fiscal agents 30,604,895 9,027,236 8,817,044 30,815,087
Total Assets 39,045,501$ 62,410,326$ 46,565,614$ 54,890,213$
Liabilities:
Accounts payable -$ 5,256,047$ 4,576,385$ 679,662$
Unearned revenues 14,162 2,862 1,431 15,593
Pass-through payables - - - -
Deposits payable - 40,454,179 26,074,877 14,379,302
Due to external parties/other agencies 39,031,339 82,246,227 81,461,910 39,815,656
Total Liabilities 39,045,501$ 127,959,315$ 112,114,603$ 54,890,213$
2018-01-09 Agenda Packet Page223
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.
Page No.
Financial Trends 181-185
These schedules contain information to help the reader understand how
the city's financial performance and well-being have changed over
time.
Revenue Capacity 186-189
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 190-194
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 195-197
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 198-199
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.
CITY OF CHULA VISTA
Statistical Section
Table of Contents
06/30
2018-01-09 Agenda Packet Page224
2018-01-09 Agenda Packet Page225
2008 2009 2010 2011 2012 20132014201520162017Governmental activities:Invested in capital assets, net of related debt621,878,119$ 623,938,515$ 634,377,842$ 634,409,385$ 655,182,727$ 626,476,481$ 649,314,016$ 643,174,160$ 672,940,012$ 1,031,902,782$ Restricted55,166,660 43,901,854 49,193,256 47,168,636 22,929,585 21,888,309 107,106,257 129,460,665 125,439,323 128,114,370 Unrestricted91,683,171 89,235,419 73,916,496 72,730,796 89,620,724 111,886,462 22,522,443 (245,432,296) (222,570,459) (222,843,737) Total governmental activities net assets768,727,950 757,075,788 757,487,594 754,308,817 767,733,036 760,251,252 778,942,716 527,202,529 575,808,876 937,173,415 Business-type activities: Invested in capital assets, net of related debt150,004,170 148,237,562 152,384,420 146,550,585 140,248,319 134,661,254 136,513,268 134,368,634 135,989,851 331,199,513 Restricted- - - - - - 5,141,430 2,803,451 2,593,403 Unrestricted55,294,988 64,860,578 74,385,651 80,214,208 86,521,327 93,401,745 97,393,640 71,945,411 67,970,476 72,366,978 Total business-type activities net assets205,299,158 213,098,140 226,770,071 226,764,793 226,769,646 228,062,999 233,906,908 211,455,475 206,763,778 406,159,894 Primary government:Invested in capital assets, net of related debt771,882,289 772,176,077 786,762,262 780,959,970 795,431,046 761,137,735 785,827,284 777,542,794 808,929,863 1,363,102,295 Restricted55,166,660 43,901,854 49,193,256 47,168,636 22,929,585 21,888,309 107,106,257 134,602,095 128,242,774 130,707,773 Unrestricted146,978,159 154,095,997 148,302,147 152,945,004 176,142,051 205,288,207 119,916,083 (173,486,885) (154,599,983) (150,476,759) Total primary government net assets974,027,108$ 970,173,928$ 984,257,665$ 981,073,610$ 994,502,682$ 988,314,251$ 1,012,849,624$ 738,658,004$ 782,572,654$ 1,343,333,309$ Sewer funds were converted to an enterprise fund in fiscal year 2008.CITY OF CHULA VISTANet Assets by ComponentLast Ten Fiscal Years(accrual basis of accounting)2018-01-09 Agenda Packet Page226
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Expenses:
Governmental activities:
General government 51,609,403$ 49,216,220$ 51,136,412$ 46,457,112$ 22,508,977$ 33,652,891$ 25,386,867$ 36,486,645$ 25,564,824$ 35,375,230$
Public safety 78,633,467 76,097,546 74,008,767 75,664,246 75,931,086 77,821,520 74,896,803 81,002,999 87,749,418 94,716,683
Community Development 207,308 1,974,046 1,552,750
Community Services 12,837 5,632 14,990
Public works 86,410,082 72,509,779 69,524,903 71,857,158 76,458,061 69,297,402 63,312,155 62,454,130 67,910,401 68,885,918
Parks and recreation 9,650,399 9,805,893 7,849,907 6,995,489 7,310,312 5,865,192 6,118,351 6,441,907 6,834,240 6,875,635
Library 8,532,621 7,617,286 4,826,602 4,509,999 4,185,624 4,224,568 4,092,263 3,906,984 3,997,677 5,018,878
Transit - - - - 63,021 14,560 - - - -
Interest on long-term debt 13,656,534 13,064,138 11,217,753 11,538,707 8,904,275 6,698,509 7,287,461 6,601,927 6,073,434 4,673,047
Total governmental activities expenses 248,492,506 228,310,862 218,564,344 217,022,711 195,361,356 197,574,642 181,093,900 197,114,737 200,109,672 217,113,131
Business-type activities:
Transit 8,301,081 8,147,424 7,571,898 7,075,998 7,050,673 6,997,488 6,875,214 4,807,985 86,512 39,594
Bayfront Trolley Station 98,406 98,800 94,802 91,788 91,942 92,843 61,823 59,863 - -
Sewer funds 30,323,015 23,528,217 29,240,616 30,245,584 30,524,851 30,773,712 26,046,175 31,615,457 25,234,891 32,179,875
Sewer DIFs 203,500 200,660 126,019 123,629 129,351 122,927 129,279 120,197 1,146,838 8,305
Development Services Fund - - - - 4,730,599 5,717,312 6,113,133 5,996,109 5,741,600 6,655,654
Chula Vista Mini Golf Course 27,092
CV Elite Athlete Training Ctr 449,028
Interest on long-term debt 62,927 - - - - - - - - -
Total business-type activities expenses 38,988,929 31,975,101 37,033,335 37,536,999 42,527,416 43,704,282 39,225,624 42,599,611 32,209,841 39,359,548
Total primary government expenses 287,481,435 260,285,963 255,597,679 254,559,710 237,888,772 241,278,924 220,319,524 239,714,348 232,319,513 256,472,679
Program revenues:
Governmental activities:
Charges for services:
General government 38,563,085 35,959,181 32,419,505 29,785,079 5,955,849 5,795,838 8,767,069 7,623,676 6,468,756 12,317,921
Public safety 8,148,817 7,954,060 8,833,813 7,989,893 8,658,579 8,893,631 10,198,058 12,100,712 11,764,603 11,997,221
Community Development 297,866 730,197 771,603
Public works 23,112,265 25,793,234 28,761,170 33,378,070 32,767,261 35,758,786 30,495,980 31,703,848 24,218,733 32,598,199
Parks and recreation 11,881,147 2,776,032 2,559,668 3,599,653 3,051,842 7,631,696 5,292,433 4,511,278 10,683,649 8,221,019
Library 561,948 326,116 505,044 967,908 840,258 1,666,765 1,078,592 1,302,869 1,943,416 1,575,837
Operating grants and contributions 34,498,639 18,957,467 17,984,120 31,976,818 21,780,868 30,935,863 29,456,557 25,102,165 22,416,276 22,751,556
Capital grants and contributions 50,632,109 16,754,583 23,711,994 4,781,625 4,283,855 2,936,133 1,921,554 12,954,191 7,143,130 5,619,731
Total governmental activities
program revenues 167,398,010 108,520,673 114,775,314 112,479,046 77,338,512 93,618,712 87,210,243 95,596,605 85,368,760 95,853,087
CITY OF CHULA VISTA
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)2018-01-09 Agenda PacketPage227
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
CITY OF CHULA VISTA
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
Business-type activities:
Charges for services:
Transit 1,660,821 3,679,761 3,335,334 2,534,385 2,671,538 2,841,619 2,672,231 1,503,262 - -
Sewer funds 29,138,449 31,046,180 36,284,081 32,257,256 32,571,135 35,011,268 33,190,660 36,054,603 35,775,374 36,289,930
Sewer DIFs 539,136 232,430 166,303 443,599 174,667 645,015 268,092 166,333 239,143 111,907
Development Services Fund - - - - 4,174,657 6,654,261 6,338,495 6,118,566 6,546,936 7,291,037
Operating grants and contributions 5,378,518 3,390,228 3,357,566 3,431,988 3,524,426 3,095,626 3,800,358 5,474,658 306,884 -
Capital grants and contributions - - - - - - - - - -
Total business-type activities
program revenues 36,716,924 38,348,599 43,143,284 38,667,228 43,116,423 48,247,789 46,269,836 49,317,422 42,868,337 43,692,874
Total primary government
program revenues 204,114,934 146,869,272 157,918,598 151,146,274 120,454,935 141,866,501 133,480,079 144,914,027 128,237,097 139,545,961
Net revenues (expenses):
Governmental activities (81,094,496) (119,790,189) (103,789,030) (104,543,665) (118,022,844) (103,955,930) (93,883,657) (101,518,132) (114,740,912) (121,260,044)
Business-type activities (2,272,005) 6,373,498 6,109,949 1,130,229 589,007 4,543,507 7,044,212 6,717,811 10,658,496 4,333,326
Total net revenues (expenses)(83,366,501) (113,416,691) (97,679,081) (103,413,436) (117,433,837) (99,412,423) (86,839,445) (94,800,321) (104,082,416) (116,926,718)
General revenues and other changes in net assets:
Governmental activities:
Taxes:
Property taxes 43,388,023 43,319,156 41,798,577 39,437,025 49,721,604 45,146,022 45,266,172 47,485,292 50,136,856 53,248,196
Sales tax 29,062,355 26,263,317 23,674,601 26,702,443 27,275,753 28,627,785 29,171,174 30,394,291 33,317,380 36,469,033
Other taxes 21,922,357 21,643,366 21,927,677 17,485,387 16,431,529 18,966,240 32,145,209 23,225,498 24,463,262 24,101,777
Investment income 8,663,014 12,676,922 5,744,616 9,108,662 3,615,266 866,861 1,944,988 4,219,304 6,233,144 2,954,403
Other general revenues 8,343,946 355,175 7,581,794 5,193,653 1,530,568 2,356,802 686,054 14,437 1,034,027 8,970
Miscellaneous - - - - - - - 27,882 336,661 1,677,271
Transfers 5,594,536 3,880,091 3,473,571 3,437,718 4,195,190 3,861,417 3,551,004 3,848,746 2,799,555 4,180,778
Total general revenues and transfers 116,974,231 108,138,027 104,200,836 101,364,888 102,769,910 99,825,127 112,764,601 109,215,450 118,320,885 122,640,428
Extraordinary gain - - - - 28,677,153 - - - - -
Total governmental activities 116,974,231 108,138,027 104,200,836 101,364,888 131,447,063 99,825,127 112,764,601 109,215,450 118,320,885 122,640,428
Business-type activities:
Investment income 6,740,155 2,090,311 1,785,660 1,288,478 1,273,689 261,354 1,505,052 641,978 1,357,938 322,527
Miscellaneous 670,170 3,215,264 9,249,893 1,013,733 2,337,347 349,909 845,650 2,789,595 524,616 198,847,750
Gain on Sale of Capital Asset 115,703
Transfers (5,594,536) (3,880,091) (3,473,571) (3,437,718) (4,195,190) (3,861,417) (3,551,004) (3,848,746) (2,799,555) (4,180,778)
Total business-type activities 1,815,789 1,425,484 7,561,982 (1,135,507) (584,154) (3,250,154) (1,200,302) (417,173) (917,001) 195,105,202
Total primary government 118,790,020 109,563,511 111,762,818 100,229,381 130,862,909 96,574,973 111,564,299 108,798,277 117,403,884 317,745,630
Changes in net assets
Governmental activities 35,879,735 (11,652,162) 411,806 (3,178,777) 13,424,219 (4,130,803) 18,880,944 7,697,318 3,579,973 1,380,384
Business-type activities (456,216) 7,798,982 13,671,931 (5,278) 4,853 1,293,353 5,843,910 6,300,638 9,741,495 199,438,528
Total primary government 35,423,519$ (3,853,180)$ 14,083,737$ (3,184,055)$ 13,429,072$ (2,837,450)$ 24,724,854$ 13,997,956$ 13,321,468$ 200,818,912$
Sewer funds were converted to an enterprise fund in fiscal year 2008.2018-01-09 Agenda PacketPage228
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
General fund:
Nonspendable -$ -$ -$ 11,258,150$ 8,799,026$ 7,481,079$ 7,424,812$ 7,419,002$ 1,527,055$ 7,363,413$
Restricted - - - 127,883 - 750,951 - - - -
Committed - - - 7,178,838 4,375,207 2,298,088 6,215,601 7,602,021 6,417,095 5,938,600
Assigned - - - 5,298,536 2,895,545 6,648,922 4,807,244 4,688,124 4,315,568 8,526,339
Unassigned - - - 11,876,992 11,969,280 10,790,135 14,511,252 16,412,879 25,132,939 20,020,613
Reserved 22,258,951 20,732,416 19,478,496 - - -
Unreserved 11,817,191 12,417,105 13,703,304 - - - - - - -
Total general fund 34,076,142 33,149,521 33,181,800 35,740,399 28,039,058 27,969,175 32,958,909 36,122,026 37,392,657 41,848,965
All other governmental funds:
Nonspendable - - - 21,669,849 30,763,746 29,774,472$ 23,537,524$ 7,419,002$ 1,527,055$ -$
Restricted - - - 109,944,736 83,439,558 91,152,341 107,106,257 129,464,688 - 31,385,200
Committed - - - 17,370,613 12,842,477 10,617,691 10,677,564 17,186,197 6,417,095 345,095
Assigned - - - (2,402,991) - - - 4,688,124 29,448,507 -
Unassigned - - - (59,092,342) (37,420,734) (37,277,498) (40,451,233) (20,803,239) 25,132,939 (422,149)
Reserved 26,305,432 33,197,517 61,852,404 - - -
Unreserved, reported in:
Debt service funds (43,496,817) (46,692,600) (56,280,718) - - - - - - -
Capital projects funds 78,496,664 70,791,397 58,595,303 - - - - - - -
Special revenue funds 48,690,364 42,565,836 27,334,131 - - - - - - -
Total all other governmental funds 109,995,643$ 99,862,150$ 91,501,120$ 87,489,865$ 89,625,047$ 94,267,006$ 100,870,112$ 137,954,772$ 62,525,596$ 31,308,146$
Sewer funds were converted to an enterprise fund in fiscal year 2008.
Fiscal Year
CITY OF CHULA VISTA
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)2018-01-09 Agenda PacketPage229
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Revenues:
Taxes 103,543,735$ 91,770,846$ 87,263,934$ 88,878,664$ 96,868,086$ 82,450,711$ 106,825,885$ 112,594,714$ 110,452,962$ 121,462,604$
Licenses and permits 2,767,850 2,041,721 2,274,964 2,887,150 1,253,806 1,436,828 1,355,342 1,322,254 1,328,020 1,290,968
Fines and forfeitures 2,671,545 3,317,666 3,124,021 2,348,565 2,065,246 1,639,781 1,685,268 2,280,880 1,942,656 1,805,508
Investment income 10,890,132 10,103,986 6,299,595 8,716,624 5,077,920 2,929,237 4,698,387 5,044,602 7,006,545 3,766,457
Developer fees 17,318,134 9,252,547 11,700,991 16,498,744 13,966,814 21,742,856 9,515,921 7,484,592 11,657,266 8,810,178
Intergovernmental 43,962,835 39,497,983 41,965,596 48,177,707 21,861,011 40,953,981 28,647,410 26,409,294 23,868,074 23,427,460
Charges for services 15,679,753 12,435,955 11,877,763 11,743,505 20,907,330 23,440,813 20,748,232 20,112,124 22,647,645 26,662,094
Other 30,427,119 29,404,221 31,918,308 28,163,311 13,382,050 14,521,818 14,896,960 15,932,194 15,839,288 23,529,357
Total revenues 227,261,103 197,824,925 196,425,172 207,414,270 175,382,263 189,116,025 188,373,405 191,180,654 194,742,456 210,754,626
Expenditures
Current:
General government 49,596,883 43,640,514 45,966,934 39,701,396 23,833,011 25,544,079 29,341,881 26,413,901 29,087,838 33,218,003
Public safety 74,781,055 72,872,527 72,080,790 70,693,779 71,917,414 73,177,912 76,457,979 80,235,099 83,637,644 87,731,136
Public works 57,789,303 46,042,781 45,778,665 48,056,229 47,911,105 48,416,477 40,894,934 41,459,698 49,775,141 45,135,590
Community Development 1,974,046 2,030,654
Parks and recreation 6,869,089 6,969,924 5,255,812 4,030,767 4,215,643 3,471,548 3,590,441 3,746,349 4,059,567 4,246,605
Library 8,224,897 7,199,101 4,563,849 3,870,646 3,672,661 3,241,660 3,810,004 3,625,949 3,969,307 4,721,120
Capital outlay 29,525,186 19,305,564 27,628,148 34,215,021 16,182,888 21,144,133 15,347,338 22,216,530 12,976,408 19,172,666
Debt service:- - -
Principal retirement 7,884,493 7,686,525 7,301,362 7,911,995 8,423,156 5,113,992 54,040,855 5,340,205 34,980,737 6,110,055
Interest and fiscal charges 12,224,973 12,576,939 11,585,816 11,094,106 9,229,775 6,818,788 7,850,448 6,678,144 6,437,941 5,194,264
Bond issuance cost 34,485 844,584 - - - - - - - -
Payment to refunded bond escrow agent - - - - - - - - 422,751 2,673,892
Total expenditures 246,930,364 217,138,459 220,161,376 219,573,939 185,385,653 186,928,589 231,333,880 189,715,875 227,321,380 210,233,985
Excess (deficiency) of
revenues over (under)
expenditures (19,669,261) (19,313,534) (23,736,204) (12,159,669) (10,003,390) 2,187,436 (42,960,475) 1,464,779 (32,578,924) 520,641
Other financing sources (uses):
Transfers in 26,104,914 50,502,425 61,296,934 56,989,583 33,900,786 20,113,296 30,478,465 21,708,446 27,905,430 49,858,764
Transfers out (20,400,837) (46,589,803) (57,815,981) (53,551,865) (32,638,610) (16,551,879) (27,503,760) (18,897,272) (25,949,256) (47,177,986)
Proceeds from long-term debt - 665,884 29,355,000 42,286 3,963,104 2,174,204 2,121,500 578,224 377,487 -
Proceeds from bond sale 10,264,224 21,625,000 207,372 - - - 45,920,000 - 34,330,000 34,485,000
Payment to escrow agent trust - (15,110,000) (16,710,000) - - - - - (7,135,000) (36,860,637)
Bond premium/(bond discount)- (579,161) (925,872) - - - 3,537,111 - 2,262,493 2,836,273
Capital Leases 1,285,053
Proceeds from sale of capital assets - - - 9,630,000 - - - - - -
Total other financing .......
sources (uses)15,968,301 10,514,345 15,407,453 13,110,004 5,225,280 5,735,621 54,553,316 3,389,398 31,791,154 4,426,467
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 (3,700,960)$ (8,799,189)$ (8,328,751)$ 950,335$ (7,969,150)$ 7,923,057$ 11,592,841$ 4,854,177$ (787,770)$ 4,947,108$
Debt service as a percentage of
noncapital expenditures 8.8%10.2%9.6%9.4%10.1%6.9%30.3%7.4%20.7%6.2%
Sewer funds were converted to an enterprise fund in fiscal year 2008.
Fiscal Year
CITY OF CHULA VISTA
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)2018-01-09 Agenda PacketPage230
Fiscal Year Taxable Taxable Total
Ended Less: Assessed Less: Assessed Direct Tax
June 30 Secured Unsecured Exemptions Value 2 Secured Unsecured Exemptions 3 Value Rate
2008 24,381,647,068 544,113,016 (567,257,524) 24,358,502,560 1,058,205,677 94,614,761 - 1,152,820,438 0.1438%
2009 24,861,548,900 565,347,815 (603,500,966) 24,823,395,749 1,061,746,125 105,702,620 - 1,167,448,745 0.1438%
2010 22,168,954,872 610,945,054 (682,909,923) 22,096,990,003 1,094,004,250 131,944,885 - 1,225,949,135 0.1438%
2011 21,341,397,693 577,214,653 (683,167,117) 21,235,445,229 1,042,561,908 130,433,921 - 1,172,995,829 0.1438%
2012 21,280,088,193 613,792,400 (739,917,158) 21,153,963,435 1,054,772,168 157,330,744 - 1,212,102,912 0.1438%
2013 21,173,362,084 565,751,305 (796,316,481) 20,942,796,908 1,045,060,350 97,973,502 - 1,143,033,852 0.1438%
2014 21,922,151,025 555,819,631 (831,701,747) 21,646,268,909 1,150,985,609 104,386,694 - 1,255,372,303 0.1438%
2015 23,413,030,465 542,342,957 (864,933,069) 23,090,440,353 1,142,294,084 101,995,779 - 1,244,289,863 0.1438%
2016 24,754,131,895 549,312,047 (847,445,301) 24,455,998,641 1,209,286,482 117,991,956 - 1,327,278,438 0.1438%
2017 26,210,551,258 543,505,450 (977,982,199) 25,776,074,509 1,246,659,237 107,794,167 - 1,354,453,404 0.1438%
1 Redevelopment Agency dissolved as of January 31, 2012. Successor Agency formed February 1, 2012.
2 Includes redevelopment incremental valuation.
3 Redevelopment Agency/Successor Agency exemptions are included in City exemption data as they are not reported separately.
Source: County of San Diego Property Tax Services
Valuation Report, Tax Rate by Tax Rate Area, ACAP 345B
CITY OF CHULA VISTA
City Redevelopment Agency/Successor Agency 1
Assessed Value and Estimated Actual Value of Taxable Property
Last Ten Fiscal Years
NOTE:
In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value
of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%).With
few exceptions, property is only re-assessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price
of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable
property and is subject to the limitations described above.
2018-01-09 Agenda Packet Page231
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
City Direct Rates:
City basic rate 0.1438 0.1438 0.1438 0.1438 0.1438 0.1438 0.1438 0.1438 0.1438 0.1438
Overlapping Rates:
Chula Vista Elementary School 0.0203 0.0176 0.0251 0.0261 0.0259 0.0253 0.0463 0.0475 0.04301 0.04323
District Bonds
Sweetwater Union High School 0.0471 0.0462 0.0558 0.0552 0.0608 0.0586 0.0582 0.0541 0.05169 0.05162
District Bonds
Southwestern Community 0.0125 0.0132 0.0344 0.0364 0.0331 0.0375 0.0368 0.0358 0.03961 0.03856
College Bonds
MWD D/S Remainder of 0.0045 0.0043 0.0043 0.0037 0.0037 0.0035 0.0035 0.0035 0.0035 0.0035
SDCWA 15019999
County of San Diego**1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000
Total Overlapping Rates 1.0844 1.0813 1.1196 1.1213 1.1235 1.1249 1.1448 1.1409 1.1378 1.1369
Breakdown of the County of San Diego 1.00 Rate:**
County General
Gen Elem Chula Vista
High Sweetwater Union
Southwestern Community College
County School Service
County School Service - Capital Outlay
Childrens Institutions Tuition
Regional Occupational Centers
Chula Vista Project (19/84601)
Chula Vista Project (19/84602)
Educational Revenue Augmentation Fund
Chula Vista City
South Bay Irrigation
CWA South Bay Irrigation
San Diego Unified Port
Total
Source: County of San Diego Property Tax Services
CITY OF CHULA VISTA
Direct and Overlapping Property Tax Rates
(Rate per $100 of assessed value)
0.00000000
1.00000000
0.00019695
0.00039390
0.14676995
0.14375071
0.00000000
0.00376946
Last Ten Fiscal Years
0.00483027
0.15920355
0.29103670
0.18823068
0.05072194
0.00757296
0.00190859
0.00161434
NOTE:
In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1.00% fixed amount. This 1.00%
is shared by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount,
property owners are charged taxes as a percentage of assessed property values for the payment of school bonds and other
debt service. Overlapping rates may vary by tax rate area. The data listed in this table is representative of tax rate area
001001.
2018-01-09 Agenda Packet Page232
Percent of Percent of
Total City Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Value Rank Value
Rohr Inc.198,528,281$ 1 0.77% 177,103,974 3 0.73%
Homefed Otay Land II LLC 155,952,435 2 0.61%-
John Hancock Life Insurance Co 144,662,789 3 0.56%-
GGP Otay Ranch LP 119,625,786 4 0.46% 259,573,098 2 1.07%
Regulo Place Apt Investors L 105,233,043 5 0.41%
Brisa Acquisitions LLC 102,677,670 6 0.40%
Vista Pacific Villas LP 93,361,400 7 0.36%
JBP Development 85,611,502 8 0.33%
HCA Properties 80,567,753 9 0.31% -
BREFMCA LLC 77,685,406 10 0.30%
Village II of Otay HB Sub GP 350,954,456 1 1.44%
Shea Homes Ltd Partnership - - 173,481,320 4 0.71%
Rancho Mesa LP - - 164,892,023 5 0.68%
Village II of Otay LP - - 163,433,695 6 0.67%
Gateway Chula Vista 2 LLC - - 140,210,419 7 0.58%
Otay Ranch II Sun 12 LLC - - 129,711,974 8 0.53%
Otay Ranch Twenty - Two LLC - - 109,644,058 9 0.45%
Winding Walk Residential LLC 90,273,611 10 0.37%
1,163,906,065$ 4.52%1,759,278,628 7.23%
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 PT Base Tab Taxable Assessed Value for FYE
CITY OF CHULA VISTA
2017 2008
Current Year and Nine Years Ago
Principal Property Tax Payers
2018-01-09 Agenda Packet Page233
Property Tax Levies and Collections
Last Ten Fiscal Years
Fiscal Taxes Levied Collections in
Year Ended for the Percent Subsequent Percent
June 30 Fiscal Year 1 Amount of Levy Years 2 Amount of Levy
2008 28,641,734 27,506,299 96.04% 460,875 27,967,173 97.64%
2009 29,304,771 28,147,698 96.05% 765,703 28,913,402 98.66%
2010 26,246,478 25,313,706 96.45% 538,429 25,852,135 98.50%
2011 25,325,126 24,773,002 97.82% 134,325 24,907,328 98.35%
2012 25,373,780 24,669,632 97.22% (35,474) 24,634,158 97.09%
2013 25,352,454 24,982,072 98.54% 117,973 25,100,045 99.00%
2014 26,063,753 25,758,225 98.83% 39,776 25,798,000 98.98%
2015 27,726,666 27,398,740 98.82% 36,404 27,435,143 98.95%
2016 29,083,269 28,800,156 99.03% 68,973 28,869,128 99.26%
2017 30,632,668 30,388,650 99.20% 49,984 30,438,634 99.37%
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 ACAP234A 1%
Collected within the
Fiscal Year of Levy Total Collections to Date
CITY OF CHULA VISTA
2018-01-09 Agenda Packet Page234
Fiscal Year Pension Tax Total Percentage Debt
Ended Obligation Allocation Certificates of Governmental of Personal Per
June 30 Bonds Bonds Loans Participation Activities Income 1 Capita 1
2008 8,820,000 40,185,000 19,304,342 135,045,000 203,354,342 2.15%878
2009 7,000,000 45,830,000 18,736,012 130,580,000 202,146,012 2.03%857
2010 4,980,000 44,925,000 17,686,144 139,700,000 207,291,144 2.24%866
2011 2,655,000 43,985,000 16,876,860 136,060,000 199,576,860 1.91%818
2012 - 43,005,000 19,673,344 132,290,000 194,968,344 1.85%791
2013 - -2 14,182,697 128,375,000 142,557,697 1.39% 568
2014 - -2 18,366,623 121,650,000 140,016,623 1.34% 546
2015 - -2 17,849,316 117,590,000 135,439,316 1.23% 520
2016 - -2 18,673,487 111,195,000 129,868,487 1.12% 494
2017 - -2 21,445,777 106,025,000 127,470,777 1.04% 481
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.
Governmental Activities
CITY OF CHULA VISTA
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
2018-01-09 Agenda Packet Page235
Fiscal Year Pension Tax Percent of
Ended Obligation Allocation Assessed Per
June 30 Bonds Bonds Total Value 1 Capita
2008 8,820 40,185 49,005 0.20%212
2009 7,000 45,830 52,830 0.21%224
2010 4,980 44,925 49,905 0.23%208
2011 2,655 43,985 46,640 0.22%191
2012 - 43,005 43,005 0.20%174
2013 - 41,985 41,985 0.20%167
2014 - 40,920 40,920 0.19%160
2015 - 39,230 39,230 0.17%151
2016 37,465 37,465 0.15%142
2017 29,315 29,315 0.11%111
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.
Outstanding General Bonded Debt
CITY OF CHULA VISTA
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
(In Thousands, except Per Capita)
2018-01-09 Agenda Packet Page236
2016-17 Assessed Valuation: $25,776,074,509
Total Debt City's Share of
OVERLAPPING TAX AND ASSESSMENT DEBT:6/30/17 % Applicable (1)Debt 6/30/17
Metropolitan Water District 74,905,000$ 0.996%746,054$
Otay Municipal Water District, I.D. No. 27 3,995,000 99.996 3,994,840
Southwestern Community College District 326,088,676 51.349 167,443,274
Sweetwater Union High School District 391,939,739 61.283 240,192,430
Chula Vista City School District 48,750,000 87.351 42,583,613
Chula Vista City School District Schools Facilities Improvement Dist 1 83,580,000 78.315 65,455,677
National School District 26,050,000 2.871 747,896
City of Chula Vista Community Facilities Districts 133,015,000 100. 133,015,000
25,605,016 100.25,605,016
151,544 #VALUE!
8,154,962 100.8,154,962
4,328,476 100.4,328,476
2,159,502 80.884 1,746,692
9,490,443 100.9,490,443
6,061,760 15.812 958,485
6,317,491 100.6,317,491
2,850,922 100.2,850,922
3,646,528 100.3,646,528
6,762,651 100.6,762,651
3,959,087 100.3,959,087
4,224,289 100.4,224,289
6,516,392 100.6,516,392
151,544 100.151,544
City of Chula Vista 1915 Act Bonds 5,695,000 100.5,695,000
California Statewide Communities Development Authority 1915 Act Bonds 489,134 100.489,134
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT #VALUE!
DIRECT AND OVERLAPPING GENERAL FUND DEBT:
San Diego County General Fund Obligations 291,180,000$ 5.516% 16,061,489$
San Diego County Pension Obligation Bonds 605,520,000 5.516 33,400,483
San Diego County Superintendent of Schools Obligations 11,800,000 5.516 650,888
Southwestern Community College District Certificates of Participation 890,000 51.349 457,006
Sweetwater Union High School District General Fund Obligations 43,565,000 61.283 26,697,939
Chula Vista City School District Certificates of Participation 158,000,000 87.351 138,014,580
City of Chula Vista Certificates of Participation 106,025,000 100%106,025,000
TOTAL GROSS DIRECT AND OVERLAPPING GENERAL FUND DEBT 321,307,385$
OVERLAPPING TAX INCREMENT DEBT (Successor Agency):29,315,000$ 99.141% 29,063,184$
TOTAL DIRECT DEBT 106,025,000$
TOTAL OVERLAPPING DEBT 989,573,009$
COMBINED TOTAL DEBT ############(2)
(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 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 to 2016-17 Assessed Valuation:
Total Overlapping Tax and Assessment Debt…………………………2.89%
Total Direct Debt ($106,025,000)……………...…….…………….0.41%
Combined Total Debt…………....……...…………………………4.25%
Ratios to Redevelopment Successor Agency Incremental Valuation ($1,354,453,404)):
Total Overlapping Tax Increment Debt………………………………..2.15%
Sweetwater Union High School District Community Facilities Districts No. 12
Sweetwater Union High School District Community Facilities Districts No. 18
Sweetwater Union High School District Community Facilities Districts No. 13
Sweetwater Union High School District Community Facilities Districts No. 14
Sweetwater Union High School District Community Facilities Districts No. 15
Sweetwater Union High School District Community Facilities Districts No. 16
Sweetwater Union High School District Community Facilities Districts No. 17
CITY OF CHULA VISTA
Sweetwater Union High School District Community Facilities Districts No. 5
Sweetwater Union High School District Community Facilities Districts No. 6
Sweetwater Union High School District Community Facilities Districts No. 10
Sweetwater Union High School District Community Facilities Districts No. 11
Direct and Overlapping Debt
June 30, 2017
Sweetwater Union High School District Community Facilities Districts No. 3
Sweetwater Union High School District Community Facilities Districts No. 4
Sweetwater Union High School District Community Facilities District No. 1
Sweetwater Union High School District Community Facilities District No. 2
2018-01-09 Agenda Packet Page237
2008200920102011201220132014201520162017Assessed valuation24,358,502,560$ 24,823,395,749$ 22,096,990,003$ 21,235,445,229$ 21,153,963,435$ 20,942,796,908$ 21,646,268,909$ 23,090,440,353$ 24,455,998,641$ 25,776,074,509$ Conversion percentage25%25%25%25%25%25%25%25%25%25%Adjusted assessed valuation6,089,625,640 6,205,848,937 5,524,247,501 5,308,861,307 5,288,490,859 5,235,699,227 5,411,567,227 5,772,610,088 6,113,999,660 6,444,018,627 Debt limit percentage15%15%15%15%15%15%15%15%15%15%Debt limit913,443,846 930,877,341 828,637,125 796,329,196 793,273,629 785,354,884 811,735,084 865,891,513 917,099,949 966,602,794 Total net debt applicable to limit:Pension obligation bonds8,820,000 7,000,000 4,980,000 2,655,000 - - - - - - Legal debt margin904,623,846$ 923,877,341$ 823,657,125$ 793,674,196$ 793,273,629$ 785,354,884$ 811,735,084$ 865,891,513$ 917,099,949$ 966,602,794$ Total debt applicable to the limit as a percentage of debt limit1.0%0.8%0.6%0.3%0.0%0.0%0.0%0.0%0.0%0.0%Source: City Finance Department County of San Diego Property Tax ServicesFiscal YearCITY OF CHULA VISTALegal Debt Margin InformationLast Ten Fiscal YearsThe Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation. However, this provisionwas enacted when assessed valuation was based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel is nowassessed at 100% of market value (as of the most recent change in ownership for that parcel). The computations shown above reflect aconversion of assessed valuation data for each fiscal year from the current full valuation perspective to the 25% level that was in effect atthe time that the legal debt margin was enacted by the State of California for local governments located within the state.
2018-01-09 Agenda Packet Page238
Fiscal Year
Ended Tax
June 30 Increment Principal Interest Coverage
2008 13,793,329 1,090,000 1,965,103 4.51
2009 13,781,683 870,000 1,728,722 5.30
2010 13,884,637 905,000 2,070,381 4.67
2011 13,822,938 940,000 2,032,665 4.65
2012 10,931,615 980,000 1,992,565 3.68
2013 3,949,717 1,020,000 1,948,865 1.33
2014 6,144,015 1,065,000 1,901,703 2.07
2015 5,648,052 1,690,000 1,840,378 1.60
2016 5,042,979 1,765,000 1,765,765 1.43
2017 3,589,342 0 849,680 4.22
Note: Details regarding the city's outstanding debt can be found in the notes to
the financial statements.
Debt Service
Tax Allocation Bonds
CITY OF CHULA VISTA
Pledged-Revenue Coverage
Last Ten Fiscal Years
2018-01-09 Agenda Packet Page239
Pct. of S.D. Pct. ChangeAvg.% Bachelor'sPer CapitaTotalCounty from Previous Median Household % High School Degree or Pct. Below Unemployment Personal IncomePersonal YearPopulation 1Population 1Year 1Age 1Size 1Graduate 2Higher 2Poverty 2Rate 3(In Thousands) 4Income 42007231,5977.7%2.1%33.93.1079.6%25.4%9.1%5.4%9,437,814 42,0462008235,7677.8%1.8%33.83.1381.0%25.7%8.5%7.1%9,976,700 42,3162009239,3697.8%1.5%33.93.1680.0%25.5%11.5%11.0%9,264,738 38,7052010243,9167.9%1.9%33.83.2183.0%29.1%8.4%13.3% 10,429,312 42,7582011246,4757.9%1.0%33.63.2382.2%25.7%11.6%12.8% 10,535,629 42,7452012250,7748.0%1.7%33.73.2481.3%27.9%11.9%11.4% 10,263,266 40,9262013256,3668.0%2.2%33.83.2679.0%25.6%15.6%9.8% 10,452,158 40,7702014260,4168.1%1.6%33.93.2880.4%27.8%12.8%8.1% 11,011,936 42,2862015263,0288.1%1.0%34.03.2982.3%29.8%10.6%6.5% 11,639,304 44,2512016264,9118.1%0.7%34.23.2980.1%27.4%10.5%5.9% 12,302,415 46,308Source: Data compiled by SANDAG Service Bureau. 1 SANDAG, Current Estimates; 2 American Community Survey 1-Year Estimates; 3 California Employment Development Department; 4 SANDAG estimates based onU.S. Census Bureau, Census 2000, Census 2010, American Community Survey, and U.S. Bureau of Economic Analysis.Notes: Year-to-year variation for socio-economic data (education, poverty, unemployment) are the result of both actual change and sampling error. Dollar values are inflation-adjusted to 2015 dollars. Per capita PersonalIncome was estimated by using BEA Personal Income for the Region and was adjusted based on the Census 2000 and ACS jurisdiction proportions. Educational AttainmentCITY OF CHULA VISTADemographic and Economic StatisticsLast Ten Calendar Years2018-01-09 Agenda Packet Page240
Percent of Percent of
Number of Total Number of Total
Employer Employees Employment Employees Employment
Sweetwater Union High School District 4,371 7.01% 4,598 9.17%
Chula Vista Elementary School District 3,370 5.41% 2,669 5.32%
Rohr Inc./Goodrich Aerospace 2,468 3.96% 1,903 3.79%
Sharp Chula Vista Medical Center 2,131 3.42% 1,410 2.81%
Southwestern Community College 1,411 2.26% 2,100 4.19%
Wal-Mart 1,523 2.44% 950 1.94%
City of Chula Vista 1,202 1.93% 1,481 2.95%
Scripps Mercy Hospital Chula Vista 1,045 1.68% 1,032 2.06%
Costco 685 1.10% 623 1.24%
Aquatica 566 0.91%- -
United Parcel Service - - 656 1.31%
"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
2017 2008
CITY OF CHULA VISTA
Principal Employers
Current Year and Nine Years Ago
2018-01-09 Agenda Packet Page241
Function 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
General Government 302 272 273 258 269 282 312 288 205 210
Public safety 504 476 468 448 432 432 425 469 470 474
Public Works/Engr 188 181 175 155 159 164 161 161 241 228
Parks and Recreation 223 169 164 112 115 115 130 161 176 153
Library 196 189 73 41 76 82 77 88 70 77
Development Services 68 63 62 54 55 49 49 49 57 55
Total 1,481 1,350 1,215 1,068 1,106 1,124 1,154 1,216 1,219 1,197
Source: City Finance Department
CITY OF CHULA VISTA
Full-time and Part-time City Employees
by Function
Last Ten Fiscal Years
2018-01-09 Agenda Packet Page242
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017Police:Citizen-initiated calls for service74,192 70,051 68,601 65,186 64,885 66,319 65,645 64,486 67,51265,672Fire:Number of emergency calls 14,548 14,983 11,490 11,319 12,863 12,950 14,787 18,328 19,612 19,612Inspectionsn/a 3,676 2,898 2,389 2,205 2,390 2,262 4,209 4,2074,207Public works:Street resurfacing/maintenance 177,507 108,745 84,276 99,978 55,398 121,428 38,08761,640 39,338 61,640(square feet)Parks and recreation:Number of recreation classes2,575 2,149 2,301 2,008 1,914 2,572 2,456 2,388 3,8593,124Number of facility rentals1,217 969 1,175 1,524 2,028 1,915 1,781 1,921 1,5731,482Library:Circulation1,265,720 1,160,139 985,157 952,847 982,688 992,005 954,071 839,616 706,594706,594Attendance1,296,245 820,243 605,979614,841 722,310 832,975 822,895 803,535 857,475857,475Sewer:New connections165 468 469 287 646 968 553 210 2211211Average daily sewage treatment16.8 16.5 16.2 16.3 15.9 15.7 15.5 15.5 15.420.9(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 VistaCITY OF CHULA VISTAOperating Indicatorsby FunctionLast Ten Fiscal YearsFiscal Year2018-01-09 Agenda Packet Page243
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017Police:Stations1111111111Fire:Fire stations9999999999Public works:Streets (miles)416.9 421.0 429.5 429.5 429.5 429.5 433.9 433.9 433.9433.9Streetlights9,013 9,026 9,052 9,054 9,066 9,069 9,069 9069 91449282Traffic signals253 267 267 268 269 273 273 273 275275Parks and recreation:Parks (acreage) 1504.1 504.1 504.1 523.1 530.7530.7 527.7 557.2 557.2 708Recreation facilities12 11 11 11 11 11 11 11 1111Library:Libraries2 2 2 2 3 3 3 3 33Sewer:Sewer pipes (miles)493.8 496.5 505.0 505.0 505.0 505.0 511.3 2514.315 514.6514.6Storm drains (miles)244.7 245.3 248.9 248.9 249.0 249.0 255.2 3263.209 266.2 269.6Maximum daily treatment capacity20.9 20.9 20.9 20.9 20.9 20.9 20.9 20.9 20.9 20.9(millions of gallons)1Includes community, neighborhood, special purpose, mini, and urban parks.2Updated 2015 Sewer pipees (miles) per GASB 34 FY 20153Updated 2015 Storm Drain (miles) per GASB 34 FY 2015Source: City of Chula VistaCITY OF CHULA VISTACapital Asset Statisticsby FunctionLast Ten Fiscal YearsFiscal Year2018-01-09 Agenda Packet Page244
2018-01-09 Agenda Packet Page245
RESOLUTION NO. __________
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA MAKING AMENDMENTS TO THE FISCAL
YEAR 2016/17 BUDGET TO ADJUST FOR VARIANCES AND
APPROPRIATING FUNDS THEREFOR
WHEREAS, the City Charter states 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, 2017
and is recommending several budget amendments; and
WHEREAS, the proposed changes to the following funds: General Fund, Measure P, 08
TABS-SA, 06 TABs Series A-SA, 06 TABs Series B-SA, 2010 COP Refinance,result in a positive
net impact to these funds; and
WHEREAS, the proposed changes to the following funds: Trunk Sewer Capital Reserve,
Sewer Service Revenue, Civic Center Ph2 PSB, result in no net fiscal impact; and
WHEREAS, the proposed changes to the following funds: OV Rd Fee Recovery District,
EL Greens II AD 94-1 Impt, Transportation Sales Tax Fund, Corp Yard Relocation, Long-Term
Advances DSF-City, Sewer Income Fund, PFDIF-Civic Center Expansion, Sewer Facility
Replacement, Library for Eastern Territory, 2016 COP Civic Center Ph2, 2016 TARBs, 2016
LRRB COP Refinance, result in a negative fiscal impact to these funds, these appropriations will
be made from the respective available fund balance of each fund.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula Vista
that it amends the fiscal year 2016/17 budget and approves the following budget appropriations:
2018-01-09 Agenda Packet Page246
Resolution No.
Page 2
Presented by Approved as to form by
David Bilby, MSBA, CPFO Glen R. Googins
Director of Finance/Treasurer City Attorney
SUPPLIES & OTHER TRANSFERS TOTAL TOTAL
SERVICES EXPENSES OUT EXPENSE REVENUE NET COST
Non-Departmental - - 706,919 706,919$ 708,647$ (1,728)$
Measure P Fund - - - -$ 706,919$ (706,919)$
Transportation Sales Tax Fund 604 620 - 1,224$ -$ 1,224$
Sewer Income Fund 930 954 - 1,884$ -$ 1,884$
Trunk Sewer Capital Reserve 18,733 (18,733) - -$ -$ -$
Sewer Service Revenue (15,305) 15,305 - -$ -$ -$
Sewer Facility Replacement 5,351 5,487 - 10,838$ -$ 10,838$
Long-term Advances DSF-City - - 1,728 1,728$ -$ 1,728$
Civic Center Ph2 PSB - 192,220 (192,220) -$ -$ -$
2010 COP Refinance - 4,387,059 (2,497,181) 1,889,878$ 1,890,902$ (1,024)$
2016 COP Civic Center Ph2 - - - -$ (192,220)$ 192,220$
2016 LRRB COP Refinance - - 1,890,902 1,890,902$ (2,497,181)$4,388,083$
OV Rd Fee Recovery District 428 - - 428$ -$ 428$
EL Greens II AD 94-1 Impt 527 541 - 1,068$ -$ 1,068$
PFDIF-Civic Center Expansion 2,205 2,261 - 4,466$ -$ 4,466$
Corp Yard Relocation 633 649 - 1,282$ -$ 1,282$
Library for Eastern Territroy 6,304 6,466 - 12,770$ -$ 12,770$
06 TABs Series A-SA - - - -$ 126,907$ (126,907)$
06 TABs Series B-SA -$ 104,496$ (104,496)$
08 TABs-SA -$ 301,294$ (301,294)$
2016 TARBs - (93,950) 532,697 438,747$ 174,843$ 263,904$
TOTAL OTHER FUNDS 20,410$ 4,498,879$442,845$ 4,962,134$ 1,324,607$ 3,637,527$
DEPARTMENT/FUND
2018-01-09 Agenda Packet Page247
City of Chula Vista
Staff Report
File#:17-0540, Item#: 5.
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA ACCEPTING A GRANT OF
$5,000 FROM SAN DIEGO GAS & ELECTRIC AND APPROPRIATING THE FUNDS TO THE
MUNICIPAL FACILITIES ENERGY EFFICIENCY IMPROVEMENTS SECTION OF THE OTHER
GRANTS FUND FOR THE CIVIC CENTER FAÇADE LED LIGHTING PROJECT (4/5 VOTE
REQUIRED)
RECOMMENDED ACTION
Council adopt the resolution.
SUMMARY
San Diego Gas and Electric is providing a $5,000 grant towards the City’s Civic Center façade LED
lighting project at City Hall. Staff is asking Council to accept and appropriate the grant to the
Municipal Facilities Energy Efficiency Improvements section of the Other Grants Fund (269590).
ENVIRONMENTAL REVIEW
Environmental Notice
The Project qualifies for a Categorical Exemption pursuant to the California Environmental Quality Act
State Guidelines Section 15303 Class 3 (New Construction or Conversion of Small Structures) and/or
Section 15301 Class 1 (Existing Facilities).
Environmental Determination
The Director of Development Services has reviewed the proposed project for compliance with the
California Environmental Quality Act (CEQA) and has determined that the project qualifies for a
CategoricalExemptionpursuanttoStateCEQAGuidelinesSection15303Class3(NewConstructionor
Conversion of Small Structures) and/or Section 15301 Class 1 (Existing Facilities). Thus, no further
environmental review is required.
BOARD/COMMISSION RECOMMENDATION
Not Applicable
DISCUSSION
Chula Vista has a proud history of being a municipal leader in sustainability. San Diego Gas &
Electric is a strong city partner in energy efficiency. Their grant of $5,000 provides assistance to the
City’s Civic Center façade LED lighting project on the City Hall Campus.
The Civic Center façade LED lighting project will include programmable, color, LED up-lighting and
directional lighting which can be changed in response to special events, holidays and security needs.
This project may allow the City to reduce the amount of energy needed to light up the building
exteriors and park areas of the City Hall campus while improving public safety. With this grant from
SDG&E the City can provide the community with a well-lit civic center complex while also
demonstrating energy efficiency and cost reductions. The City Hall campus is frequented by
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demonstrating energy efficiency and cost reductions. The City Hall campus is frequented by
surrounding residents and is a central park to the community. Staff will provide small signs to explain
the demonstration and SDG&E support of the project.
DECISION-MAKER CONFLICT
Staff has reviewed the property holdings of the City Council members and has found no property
holdings within 500 feet of the boundaries of the property which is the subject of this action.
Consequently, this item does not present a disqualifying real property-related financial conflict of
interest under California Code of Regulations Title 2, section 18702.2(a)(11), for purposes of the
Political Reform Act (Cal. Gov’t Code §87100,et seq.).
Staff is not independently aware, and has not been informed by any City Council member, of any
other 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. This project meets the
City’s goals for Connected Community, Strong and Secure Neighborhoods and Healthy Community
by improving public safety and demonstrating energy efficiency in lighting, and leading by example.
CURRENT YEAR FISCAL IMPACT
These funds are to help offset the costs of the Civic Center façade LED lighting project. The
proposed budget amendments have no net fiscal impact to the General Fund; these one-time
expenditures will be offset by one-time revenues.
ONGOING FISCAL IMPACT
The proposed budget amendments are a one-time activity, there are no ongoing fiscal impacts
associated with these budget amendments.
ATTACHMENTS
1. Grant application.
Staff Contact: Coleen Wisniewski, Sr. Conservation Specialist, Office of Sustainability, Economic
Development Department
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RESOLUTION NO. 17-0540
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA ACCEPTING
A GRANT OF $5,000 FROM SAN DIEGO GAS & ELECTRIC AND APPROPRIATING
THE FUNDS TO THE MUNICIPAL FACILITIES ENERGY EFFICIENCY
IMPROVEMENTS SECTION OF THE OTHER GRANTS FUND FOR THE CIVIC
CENTER FAÇADE LED LIGHTING PROJECT
WHEREAS,Chula Vista has a proud history of being a municipal leader in
sustainability; and
WHEREAS,San Diego Gas & Electric is a strong city partner in energy efficiency; and
WHEREAS,San Diego Gas & Electric’s grant of $5,000 provides assistance to the City’s
Civic Center Façade LED lighting project on the City Hall Campus; and
WHEREAS,the Civic Center Façade lighting project will include programmable, color,
LED up-lighting and directional lighting which can be changed in response to special events,
holidays and security needs; and
WHEREAS,this project may allow the City to reduce the amount of energy needed to
light up the building exteriors and park areas of the City Hall campus while improving public
safety; and
WHEREAS, this project meets the City’s goals for Connected Community, Strong and
Secure Neighborhoods and Healthy Community by improving public safety, demonstrating
energy efficiency in lighting and leading by example; and
WHEREAS, the Project qualifies for a Categorical Exemption pursuant to the California
Environmental Quality Act State Guidelines Section 15303 Class 3 (New Construction or
Conversion of Small Structures) and/or Section 15301 Class 1 (Existing Facilities) and no further
environmental review is required.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula Vista
that it accepts the $5,000 grant from San Diego Gas & Electric and appropriates those grant
funds to the Municipal Facilities Energy Efficiency Improvements section of the Other Grants
Fund (269590) for use on the Civic Center Façade LED Lighting Project.
Presented by Approved as to form by
Eric Crockett Glen R. Googins
Director of Economic Development City Attorney
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Legal name registered with IRS (if different from organization
name):
City of Chula Vista A Chartered City
Federal IRS non-profit tax identification number:
956000690
Address:
276 Fourth Ave
City:
Chula Vista
State:
CA
Organization's primary mission/focus area:
-Government & Public Administration
SDG&E - Grant Application for Project or Program
Welcome!
Before getting started,
• If you are submitting a grant request on behalf of a chapter, division or location of your organization, provide
organization name in the format examples below (program, project or event name is captured elsewhere in the
application):
ABC Foundation, Chapter Name
ABC University, College of XYZ
ABC Foundation, Administrative Office
• Ensure you have the following paperwork ready in electronic format to upload with this application:
Organization Board Member List
Organization Annual Budget
Annual Report (if available)
• Please add Gifts Administrator (mail@grantapplication.com) to your friendly/safe senders list to ensure email
messages from San Diego Gas and Electric are not filtered out as junk email.
• Familiarize yourself with the technical Q&A questions (located above) on how to save your work in order to return
to at a later time and submitting applications.
Organization Information
Organization Name, Address and Tax Identification:
Organization name:
(If application is on behalf of local chapter, division or location, please follow name formatting as shown previously on page 1)
City of Chula Vista - Office of Sustainability
Other common names or acronyms of organization:
Is the organization a 501(c)(3) charitable non-profit organization?
(Click if yes)
No
If your organization is not a 501(c)(3) registered non-profit organization, please provide non-profit category organization falls within:
local government
Zip/Postal code:
91910
Organization primary phone number:
6194093893
Organization target community:
Local/Regional
Further describe mission of organization:
(Limited to 75 words or less)
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Organization website URL:
www.chulavistaca.gov/CLEAN
Organization's current year budget:
3000000.00
Number of organization employees:
20
First Name:
Dennis
First Name:
Amount of request to support program/project:
5000.00
Chula Vista has a proud history of being a municipal leader in sustainability. The City Council has long recognized that the City’s
environmental efforts also create numerous community co-benefits such as utility cost savings, less congested streets, healthier and
more connected neighborhoods, local economic development, and an overall higher quality of life.
Additional Organization Information:
Organization general e-mail address:
environmentalservices@chulavistaca.gov
Number of organization volunteers:
800
Contact Information
Contact Information of Executive Director or Chief Officer of Organization:
Title:
Chief Sustainability Officer
Last Name
Gakunga
EMail Address:
dgakunga@chulavistaca.gov
Phone number with area code:
6194765355
Primary Contact Person for this Grant Request (if same as above, skip this section):
E-mail address:
Title:
Last Name
Phone number with area code:
Proposal Narrative
Purpose/Need (specify program or project title)
(Limited to 10 words or less)
Requesting assistance with community demonstration of lighting/energy efficiency
Program/project budget:
35000.00
Time table for this program or project:
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Grant would cover period beginning:
11/20/2017
Program/project primarily benefits following gender:
(Choose category which best describes end recipient the grant would primarily
benefit)
Both
Grant would cover period ending:
12/31/2018
Proposal Narrative
Further describe program/project for which you are requesting funding for:
(Response is limited to 200 words or less)
We are working on a energy efficiency demonstration of holiday lighting for the Civic Center campus - demonstrating the use of
permanent LED programmable up lighting in conjunction with Starlight Parade and the community holiday fair in the park. This Civic
Center Campus is designated as a community park in this disadvantaged community area of Chula Vista.
Describe the need, objectives and any relevant research that supports the effort:
(Limited to 200 words or less)
This project will make permanent the lighting on the Civic Center campus park area and eliminate the need for temporary lights,
enhancing public health and safety. The City is providing $30,000 and is in need of $5,000 more to complete the project.
Describe or list benefits to the community that may result from support of the proposed grant:
(Limited to 200 words or less)
The Community expects the City to "dress" the city buildings with holiday trimmings adding to the holiday spirit of the Starlight
Parade and holiday festivities in the park. With SDGE's assistance we can provide the expected "dressing" while demonstrating
energy efficiency and cost reductions in this disadvantaged community area of Chula Vista. This campus is frequented by the
surrounding residents and is central to the community. The library across the street is a beacon to the residents from this
disadvantaged region. Staff will be able to provide signage that explains the demonstration and SDGE support of the project.
Population Served by Grant:
Program funding would support the following areas:
(Choose category which best describes end recipient the grant would primarily benefit)
Civic & Community-Community Issues/Events
Program/project primarily benefits following age group:
(Choose category which best describes end recipient the grant would primarily benefit)
General Population (All ages)
Program/project primarily serves this audience (choose up to 3):
(Choose category which best describes end recipient the grant would primarily benefit)
Minorities in General/Multi Cultural
Hispanic
General Population/All (not specified by ethnicity)
Describe the geographic areas that will be served by the proposed grant support:
(Provide county and state information only)
City of Chula Vista, County of San Diego, California 91910
Program or Project Sustainability:
Describe your strategy for expanding financial support of the program or project to avoid over-dependence on single funding
sources:
(Limited to 200 words or less)
This will be a one time funding requirement for this project as the City will be providing $30,000 through other funding sources.
Operations and maintenance will be ongoing responsibility of the City. This will make permanent, long term improvements to the
Civic Center Campus and park area.
Communication strategy to gain awareness of your program or project in the community. Enter "none" in this field if not applicable.
(Provide overview of your plan and if San Diego Gas & Electric could receive recognition and visibility for the grant, e.g., newsletters, media releases, event recognition, web site
acknowledgement, etc. If ads, logos or banners are included, please provide design specifications and due dates)
We will be creating small "realtor type signs" to be place in the landscaped areas of the park, under the lights, explaining the energy
efficiency benefits of the project and providing recognition for SDGE. We will work with SDGE staff on the design and sizing of these
signs as well as any press releases, newsletters, and parade narrative recognition.
San Diego Gas and Electric employees involved with your organization or whom you have been in contact with regarding this
request:
Vanessa Mapula Garcia
Is the organization willing to provide a year-end report on how grant funds were spent?
(Check box if response is yes)
Yes
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Attachments
Title File Name
Organization Annual Budget MX-
3070N_20171013_133720.pdf
Board of Directors Information Chula Vista City Council
Members.docx
Files attached to this form may be deleted 120 days after submission.
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City of Chula Vista
Staff Report
File#:18-0005, Item#: 6.
SELECTION OF A DATE AND TIME FOR AN OPEN MEETING TO CONDUCT INTERVIEWS OF
ALL APPLICANTS WHO SUBMITTED A QUALIFIED APPLICATION DURING THE SPECIFIED
APPLICATION PERIOD TO FILL ONE VACANCY ON THE GROWTH MANAGEMENT OVERSIGHT
COMMISSION (ENVIRONMENTAL REPRESENTATIVE)
(In accordance with Chula Vista Municipal Code section 2.53.040 (D), since four or fewer qualified
applications were received, all applicants will be invited to interview.)
RECOMMENDED ACTION
Council select a date and time for an open meeting to conduct interviews of all applicants for the
Growth Management Oversight Commission who submitted a qualified application during the
specified application period.
.
ENVIRONMENTAL REVIEW
Environmental Notice
The activity is not a “Project” as defined under Section 15378 of the California Environmental Quality
Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3) no environmental
review is required.
Environmental Determination
The Director of Development Services has reviewed the proposed activity for compliance with the
California Environmental Quality Act (CEQA) and has determined that the activity is not a “Project” as
defined under Section 15378 of the State CEQA Guidelines because the activity consists of a
governmental fiscal/administrative activity which does not result in a physical change in the
environment; therefore, pursuant to Section 15060(c)(3) of the State CEQA Guidelines, the activity is
not subject to CEQA. Thus, no environmental review is required.
BACKGROUND
A resignation from the Growth Management Oversight Commission has resulted in one vacancy for
an Environmental Representative. Nominations for interviews will not be necessary since fewer than
five applications were received within the past two years; therefore all applicants will be invited to
interview. The qualified applications received are included as Attachment 1. Pursuant to the
appointment process, the Council shall independently review these applications.
CURRENT VACANCY
Growth Management Oversight Commission - 1 vacancy
The vacancy is for the following seat:
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File#:18-0005, Item#: 6.
- Environmental Representative - to replace Eric Mosolgo
Per CVMC 2.40.040: “The voting members shall be appointed as follows:
1. Four of the members shall be appointed from a classification consisting of residents of the City’s
four residential quadrants: (a) North of L Street/Telegraph Canyon Road/Otay Lakes Road and west
of La Media Road; (b) North of L Street/Telegraph Canyon Road/Otay Lakes Road and east of La
Media Road; (c) South of L Street/Telegraph Canyon Road/Otay Lakes Road and west of La Media
Road; and (d) South of L Street/Telegraph Canyon Road/Otay Lakes Road and east of La Media
Road. Those members shall reside in their respective areas at the time of their appointment and shall
reside in their respective areas for the duration of their membership on the Commission.
2. One member shall represent local educational interests.
3. One member shall represent development interests.
4. One member shall represent environmental interests.
5. One member shall represent business interests.
6. One member shall be a member of the Planning Commission. (Ord. 3211 § 14, 2011; Ord. 2447 §
1, 1991; Ord. 2129 § 1, 1985).”
APPLICANTS
The individuals from whom applications were received within the past two years are listed below:
- Sassan Rahimzadeh
- Mary Ann Saponara
- Andrew Strong
Attachments
1. Applications Packet
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Growth Management Oversight Commission
Current Vacancy: (1) Environmental Representative
Last Name First Name Resume App Date Environmental Interests Currently Serving On Preference Notes
Saponara Mary Ann X 11/21/2017 X 1
Strong Andrew X 1/3/2017 X 1
Rahimzadeh Sassan X 12/18/2017 X 1
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Leah Larrarte
From: Webmaster
Sent: Tuesday, November 21, 2017 9:23 PM
To:CityClerk; Adrianna Hernandez
Subject: City of Chula Vista: Growth Management Oversight Commission Application received
A new entry to a form/survey has been submitted.
Form Name: Growth Management Oversight Commission Application
Date&Time:11/21/2017 9:22 PM
Response#: 2
Submitter ID:34766
IP address: 107.77.230.35
Time to complete: 38 min.,31 sec.
Survey Details
Page 1
Application for membership on the Growth Management Oversight Commission
1. Prefix
o) Mrs.
2. First and Last Name
Mary Ann Saponara
3. Email
4. Residence Address
S. City
Chula Vista
6. ZIP Code
91910
7. Primary Phone
8. Secondary Phone
Not answered
1
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9. Are you registered to vote in Chula Vista?
o)Yes
10. Do you live within the City limits of Chula Vista?
o)Yes
11. How Long?
since December 1975
12. Employer
retired principal,San Ysidro School District
13. Occupation
educator
14. Please select one or more of the seats below that you wish to be considered for: (select as many as applicable)
x] Local Educational Interests Representative
x] Environmental Interests Representative
15. If you selected one of the specific interests above(Local Educational, Development,Environmental,and/or Business
Interests),please describe your interest,experience or special knowledge that you would bring to the selected seat(s).(250
words or less)
Having been an educator,grant writer,docent for both the Tijuana Estuary Research Reserve,and the Living Coast Discovery
Center, I feel that I have the love for preserving nature's gifts for all generational residents.
I have worked with great environmental educators including Dr. Mike McCoy,Tina Mathias,Southwestern College's
photography instructor Todd Stands and a very experienced raptor educator/rehabilitator, Mrs. Nancy Conney,directress of
Skyhunters in Alpine.
I am passionate about nature and preserving what we have left because only 10%of the Pacific Flyway exists.
I am very up beat! I have a very sharp learning curve. I enjoy speaking with young and old to take care of our earth.
My son, Lt. Ernie Saponara, U.S.Coast Guard,studied at the Living Coast Discovery Center. He focused upon going to the Coast
Guard Academy in New London,CT. I have been giving back because of the great teachers he has had over the years. For a
while, I was a recruiter for the academy.
16.
o) I understand if I am appointed to a seat that represents my residential quadrant, I must reside in my respective area at the
time of my appointment and for the duration of my membership on the Commission to remain eligible.
17. Have you previously served,or do you currently serve,on a Chula Vista Board,Committee or Commission
o) No
18. If yes,which one(s)and for what period of time?
Not answered
19. Are you,or have you been,involved in any local,civic,service or community groups?
o)Yes
20. If yes,please list them
Living Coast Discovery Center's docent program,i was a docent for the Tijuana Estuary, i was on the board of directors for
Friends of the Estuary, I just rejoined Friends as a member, I am a member of the Chula Vista Elks Club supporting various
projects, I wrote an article about their classic cars exhibition June 2016, 1 donate to schools,community groups for fund raising
2
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events expecially the Living Coast's fund raisers with my Indian jewelry etc.writer promoting community events for
Southwestern College's newspaper,The Sun, I am also a photo journalist for the newspaper
21. What do you hope to accomplish in the role of a Growth Management Oversight Commissioner?(250 words or less)
I want to protect the environment! I want young and old alike to feel safe enjoying nature. I want to visit schools and share my
love for nature. I want to pursue opportunities for outreach projects which the Living Coast and the Federal Fish and Wildlife
Agency have.
I want the City of Chula Vista to keep on top of preserving space for parks. Keep them clean without graffiti etc.
22. 1 understand that to be considered,I must submit a resume along with this application.
Resume Nov 21, 2017.docx
23. The City understands meeting schedules and individual's availability may change.We ask that you consider the meeting
schedule when submitting an application.
o) I have reviewed the Growth Management Oversight Commission regular meeting date,time and frequency.
24. 1 understand if I am selected to serve on this board or commission I will need to disclose certain economic interests(Form
700)in accordance with the City of Chula Vista's Conflict of Interest Code.
o) I have reviewed the City of Chula Vista's Conflict of Interest Code.
25.
o) I am familiar with the responsibilities of the Growth Management Oversight Commission. I attest that the information I
have provided is accurate and true.
Thank you,
City of Chula Vista
This is an automated message generated by the Vision Content Management System`.Please do not reply directly to this email.
3
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Mrs. Mary Ann Saponara
Chula Vista, CA 91910
Educational Background
BA degree—1968—Major-History and Political Science, Minor-Sociology-College of Mount
Saint Vincent, Riverdale, New York
MS degree—1969---MS in teaching language minority culturally diverse children—Yeshiva
University, Ferkauf Graduate School Fifth Avenue and 12th Street, Manhattan, New York
I student taught in Spanish Harlem—More Effective School # 146—106th Street and First
Avenue, New York City—I won a fellowship representing the Italian community
Credentials: New York State-K-6-Life- California-Life-K-8, Reading Specialist, English as a
Second Language Specialist, studied two years at the San Diego Museum of Art—wrote a book
featuring specific artists whose works are part of the museum’s gallery—k-8 for English
Language Learners
Teaching Experience
PS #23—Yonkers, New York-low-socio economic community—grade 3-students came from all
over the world—English Language Learners
San Ysidro Elementary School District—K-8, 23-years as a teacher- visual arts mentor
teacher, taught 8th grade environmental studies
15-years as an administrator/Vice Principal-San Ysidro Middle School, Ocean View Hills K-8,
Principal-Smythe Elementary including being the district’s grant writer
Sweetwater High School District—13-years—English Language Learners--Adult Ed teacher-
evenings (following subjects were taught during summer school--Reading teacher, 9th grade
writing/reading, 10th grade Western/Eastern Civilizations, 12th U.S. Government)
Community Service Activities
Chula Vista Elks Club Member—I help with fund raisers, journalist/photo journalist for June
2016 classic car show
Docent for Tijuana Estuary Research Reserve – 2008-2011-gave bird walks
Docent for Living Coast Discovery Center— 2008-2017--bird walks, raptor row tours, donate
hand-made Indian jewelry for fund raisers
I donate to schools, churches, organizations which have fund raisers-hand-made Indian jewelry,
Navajo hand-made animals, lambs, bison, turtles, dinosaurs, ponies, rabbits, dogs, elephants, etc.
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Recruiter for the Coast Guard Academy
Southwestern College’s newspaper, The Sun.
I write feature stories about Julian, the Cuyamacas, Cabrillo’s ship, the San Salvador, Leonardo
da Vinci’s hidden master piece, the Battle of Anghiari /Toscana-behind the Gorgio Vasari’s
master piece in the Palaccio Vecchio in Florence, Italy
Exhibitions at the Museum of Photographic Arts, San Diego Museum of Art
References:
Dr. Mike McCoy—Imperial Beach Pet Hospital-I was a volunteer at the Tijuana Estuary
Dr. McCoy is responsible for the bike path which extends from Coronado into Chula Vista past
the Living Coast Discovery Center
Home phone: Imperial Beach Pet Hospital-619-424-3961 Fridays-2:00-5:00pm
Tina Mathias—Living Coast Discovery Center Volunteer Coordinator-
Todd Stands-Southwestern College’s photography instructor-
Cell:
Mrs. Nancy Conney- -Skyhunters directress-raptor/rehabilitation educator
Cell:
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Please describe your interest, experience or special knowledge that you would bring to the
selected seat(s). (250 words or less)
I believe it is vital for our community to continue to have smart growth while ensuring we
protect our natural environment. Given our regions housing needs, it is vital for us to
develop smart communities with the appropriate amount of residential, commercial,
recreational and environmentally protected lands. It is important that we work to create
the right balance while including the necessary infrastructure to ensure our communities
are safe and have a high quality of life. I believe my work experience will provide a unique
and important perspective in this roll.
I have worked for the County of San Diego for the past 10 years. I currently serve as the
Chief Administrative Officer’s Chief of Staff. In this capacity, I work closely with the
County’s Executive Team to implement policies directed by the Board of Supervisors. Prior
to my current role as Chief of Staff, I served as Chief of Departmental Operations for the
Department of Planning & Development Services. In this role, I oversaw the management of
department administrative functions in the areas of budget and fiscal management,
contract management, information technology and geographic information systems. I
worked closely with our department division Chiefs to support Building, Planning and Land
Development efforts; this gave me valuable knowledge of the land development process. I
believe my experience will allow me to bring a unique regional perspective to this seat.
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