HomeMy WebLinkAboutAgenda Packet 2019_02_19February 19, 2019City Council Agenda
APPROVAL OF MINUTES of September 11, 2018.19-00551.19-0055
Council approve the minutes. Recommended Action:
DECLARATION OF VACANCY OF THE FOLLOWING SEAT,
PURSUANT TO CHARTER SECTION 602 AND MUNICIPAL
CODE SECTION 2.25.105:
-Planning Commission Member Yolanda Calvo (Design
Representative Seat), Term Exp. 6/30/2019
19-00442.19-0044
Council deem the seat vacant. Recommended Action:
A. RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF CHULA VISTA APPROVING CHULA VISTA 4TH FEST
2019, HARBORFEST 2019, AND THE 2019 STARLIGHT
PARADE AS CITY-SPONSORED EVENTS FOR FISCAL
YEAR 2019
B. RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF CHULA VISTA APPROVING THE CITY’S FILING OF AN
APPLICATION FOR A $15,000 COMMUNITY
ENHANCEMENT GRANT FROM THE COUNTY OF SAN
DIEGO AND APPROVING A RESOLUTION FOR THE
GRANT APPLICATION REQUIRED BY THE COUNTY;
SHOULD THE CITY BE AWARDED GRANT FUNDING,
AUTHORIZING THE CITY MANAGER OR DESIGNEE TO
EXECUTE AN AGREEMENT BETWEEN THE CITY OF
CHULA VISTA AND THE COUNTY OF SAN DIEGO
INCLUDING RELATED GRANT DOCUMENTS; AND
APPROPRIATING SAID FUNDS ACCORDINGLY (4/5 VOTE
REQUIRED)
19-00033.19-0003
City Manager Department:
The Project qualifies for a Categorical Exemption pursuant to the
California Environmental Quality Act State Guidelines Section 15304
Class 4 (Minor Alterations to Land); Section 15323 Class 23 (Normal
Operations of Facilities for Public Gatherings); and Section 15061(b)
(3).
Environmental Notice:
Council adopt the resolutions. Recommended Action:
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February 19, 2019City Council Agenda
A. SUBMISSION OF FINAL AUDITED FINANCIAL
STATEMENTS FOR FISCAL YEAR ENDED JUNE 30, 2018
B. RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF CHULA VISTA MAKING AMENDMENTS TO THE FISCAL
YEAR 2017-18 BUDGET TO ADJUST FOR VARIANCES
AND APPROPRIATING FUNDS THEREFOR (4/5 VOTE
REQUIRED)
18-05634.18-0563
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 receive the report and adopt the resolution. Recommended Action:
A. RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA AMENDING THE COMPENSATION
SCHEDULE AND CLASSIFICATION PLAN TO REFLECT
THE ADDITION OF THE MULTIMEDIA PRODUCTION
SPECIALIST POSITION TITLE AND AMENDING THE
AUTHORIZED POSITION COUNT IN THE FIRE
DEPARTMENT TO REFLECT A NET INCREASE IN
AUTHORIZED STAFFING AND IN THE CITY CLERK’S
OFFICE TO REFLECT A CHANGE IN THE POSITION TITLE
OF DEPUTY CITY CLERK I TO DEPUTY CITY CLERK II
B. RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA APPROVING THE REVISED FISCAL YEAR
2018-2019 COMPENSATION SCHEDULE EFFECTIVE
MARCH 1, 2019, AS REQUIRED BY CALIFORNIA CODE OF
REGULATIONS, TITLE 2, SECTION 570.5
19-00275.19-0027
Human Resources 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 resolutions. Recommended Action:
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February 19, 2019City Council Agenda
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA ACCEPTING A GRANT OF $3,000.00 FROM
THE SAN DIEGO ASSOCIATION OF GOVERNMENTS
(SANDAG) AND APPROPRIATING THE FUNDS TO THE
CITY OF CHULA VISTA OFFICE OF SUSTAINABILITY TO
FUND VARIOUS BICYCLING EVENTS IN 2019 (4/5 VOTE
REQUIRED)
19-00466.19-0046
Economic Development 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. Notwithstanding the foregoing, the activity qualifies
for an Exemption pursuant to Section 15061(b)(3) of the California
Environmental Quality Act State Guidelines.
Environmental Notice:
Council adopt the resolution. Recommended Action:
ORDINANCE OF THE CITY OF CHULA VISTA AMENDING
VARIOUS SECTIONS OF CHULA VISTA MUNICIPAL CODE
CHAPTER 2.52 TO ADJUST THE CAMPAIGN
CONTRIBUTION LIMIT FOR ANY ELECTION HELD ON OR
AFTER JANUARY 1, 2020 (FIRST READING)
19-00477.19-0047
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 place the ordinance on first reading. Recommended Action:
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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February 19, 2019City 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.
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA APPROVING THE TWO-PARTY CONTRACT
WITH EES CONSULTING, INC. TO PROVIDE A
COMMUNITY CHOICE AGGREGATION TECHNICAL
FEASIBILITY STUDY AND A RELATED COST-SHARING
AGREEMENT WITH THE CITY OF LA MESA AND THE
CITY OF SANTEE
19-00158.19-0015
Economic Development 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 resolution. Recommended Action:
A. QUARTERLY FINANCIAL REPORT FOR THE QUARTER
ENDING DECEMBER 31, 2018
B. RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF CHULA VISTA MAKING VARIOUS AMENDMENTS TO
THE FISCAL YEAR 2018/19 BUDGET TO ADJUST FOR
VARIANCES AND APPROPRIATING FUNDS THEREFOR
(4/5 VOTE REQUIRED)
18-05869.18-0586
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 receive the report and adopt the resolution. Recommended Action:
CITY MANAGER’S REPORTS
MAYOR’S REPORTS
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February 19, 2019City Council Agenda
RATIFICATION OF APPOINTMENTS OF THE FOLLOWING:
Michael McCabe, International Friendship Commission
DeVonte Roberts, Cultural Arts Commission
19-005310.19-0053
COUNCILMEMBERS’ COMMENTS
CITY ATTORNEY'S REPORTS
ADJOURNMENT
to the regular City Council meeting on February 26, 2019, at 5:00 p.m., in the Council
Chambers.
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
Meeting Minutes - Draft
4:00 PM City Hall - Executive Conference Room
276 4th Avenue, Building A
Chula Vista, CA 91910
Tuesday, September 11, 2018
SPECIAL MEETING OF THE CITY COUNCIL
CALL TO ORDER
A special meeting of the City Council of the City of Chula Vista was called to order at 4:16 p.m. in the
Executive Conference Room, located in City Hall, 276 Fourth Avenue, Chula Vista, California.
ROLL CALL:
Present:Councilmember Aguilar, Deputy Mayor Diaz, Councilmember McCann and Mayor
Casillas Salas
Excused:Councilmember Padilla
Also Present: City Attorney Googins and City Clerk Bigelow
ACTION ITEMS
1.18-0389 INTERVIEWS AND APPOINTMENT TO FILL A VACANCY ON THE
PARKS AND RECREATION COMMISSION
There were no members of the public who requested to speak regarding the item. The Council discussed
the questions that would be asked of each applicant. City Clerk Bigelow provided information on the item.
The Council conducted the interviews. There were no members of the public who wished to speak
following the interviews.
A motion was made by Mayor Casillas Salas, seconded by Deputy Mayor Diaz, to
appoint Nicole Cazares Enriquez to the Parks and Recreation Commission. The
motion carried by the following vote:
ACTION:
Yes:Aguilar, Diaz, McCann and Casillas Salas4 -
No:0
Abstain:0
ADJOURNMENT
At 4:59 p.m., the meeting was adjourned to the regular City Council meeting on September 11, 2018, at
5:00 p.m., in the Council Chambers.
_______________________________
Kerry K. Bigelow, MMC, City Clerk
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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 11, 2018
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 5:09 p.m. in the
Council Chambers, located in City Hall, 276 Fourth Avenue, Chula Vista, California.
ROLL CALL:
Present:Councilmember Aguilar, Deputy Mayor Diaz, Councilmember McCann and Mayor
Casillas Salas
Excused:Councilmember Padilla
Also Present: City Manager Halbert, City Attorney Googins, City Clerk Bigelow, and Records Manager
Turner
PLEDGE OF ALLEGIANCE TO THE FLAG AND MOMENT OF SILENCE
Deputy Mayor Diaz led the Pledge of Allegiance. Mayor Casillas Salas requested a moment of silence to
honor the victims of 9/11.
SPECIAL ORDERS OF THE DAY
A.18-0407 PRESENTATION OF QUARTERLY EMPLOYEE RECOGNITION
RECIPIENTS
Human Resources Director Chase recognized recipients of quarterly employee awards.
B.18-0417 PRESENTATION OF A PROCLAMATION PROCLAIMING SEPTEMBER
15 THROUGH SEPTEMBER 22, 2018, WELCOMING AMERICA WEEK
IN THE CITY OF CHULA VISTA
Mayor Casillas Salas read the proclamation and Councilmember Aguilar presented it to members of South
Bay People Power and the Human Relations Committee.
Margaret Baker, representing South Bay People Power, spoke regarding the item.
CONSENT CALENDAR (Items 1 - 5)
Item 2 was removed from the Consent Calendar at the request of members of the public.
1.18-0408 WRITTEN COMMUNICATIONS
Letters of resignation:
A. Mark Valen, Sustainability Commission
B. Audrey Bordeaux, Human Relations Commission
Recommended Action: Council accept the resignations.
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September 11, 2018City Council Meeting Minutes - Draft
Item 2 was removed from the Consent Calendar.
3.18-0403 RESOLUTION NO. 2018-184 OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA APPROVING AN AGREEMENT WITH ADVANTAGE
SENTRY AND PROTECTION, INC. TO PROVIDE INMATE
TRANSPORTATION SERVICES
Recommended Action: Council adopt the resolution.
4.18-0354 RESOLUTION NO. 2018-185 OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA ACCEPTING BIDS, AWARDING THE CONTRACT FOR
THE “TRAFFIC SIGNAL MODIFICATIONS BROADWAY / F STREET AND
BROADWAY / G STREET (TRF0402)” PROJECT TO SELECT
ELECTRIC, INC., IN THE AMOUNT OF $521,769; AND TRANSFERRING
$130,000 IN TRANSNET APPROPRIATIONS FROM STM0397 TO
TRF0402 (4/5 VOTE REQUIRED)
Recommended Action: Council adopt the resolution.
5.18-0392 INVESTMENT REPORT FOR THE QUARTER ENDED JUNE 30, 2018
Recommended Action: Council accept the report.
Approval of the Consent Calendar
A motion was made by Councilmember McCann, seconded by Deputy Mayor
Diaz, 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 and Casillas Salas4 -
No:0
Abstain:0
ITEMS REMOVED FROM THE CONSENT CALENDAR
2.18-0353 A. RESOLUTION NO. 2018-183 OF THE CITY COUNCIL OF THE CITY
OF CHULA VISTA APPROVING THE AGREEMENT FOR
ADMINISTRATION OF TAXICAB AND OTHER FOR-HIRE
REGULATIONS BETWEEN THE SAN DIEGO METROPOLITAN TRANSIT
SYSTEM AND THE CITY OF CHULA VISTA
B. ORDINANCE OF THE CITY OF CHULA VISTA AMENDING CHULA
VISTA MUNICIPAL CODE CHAPTER 5.54, REGULATING TAXICABS
AND OTHER FOR-HIRE VEHICLES THROUGH ADOPTION OF SAN
DIEGO METROPOLITAN TRANSIT SYSTEM CODIFIED ORDINANCE
NO. 11 (FIRST READING)
The following members of the public spoke in opposition to staff's recommendation:
- Alfredo Perez, Chula Vista resident
- Carolyn Reynolds
- Robert Watson, Coronado resident
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September 11, 2018City Council Meeting Minutes - Draft
- Brenda Brabant
- Russ McElmurg
Alfred Banks submitted a request to speak but was not present when called.
Staff answered questions of the Council. Ken Nelson, representing MTS, spoke regarding the item.
A motion was made by Deputy Mayor Diaz, seconded by Mayor Casillas Salas, to
adopt Resolution No. 2018-183 and place the above ordinance on first reading,
headings read, text waived. The motion carried by the following vote:
ACTION:
Yes:Aguilar, Diaz, McCann and Casillas Salas4 -
No:0
Abstain:0
PUBLIC COMMENTS
Henry Martinez, Chula Vista resident, spoke regarding an upcoming Veterans Parade.
The following members of the public spoke in support of fair conditions for working families and fair labor
negotiations:
- Lynnette Tessitore, representing the Chula Vista Mid-Managers/Professional Association/SEIU
- Susan Skala, representing Chula Vista Educators
- Michaella Bursalyan, representing SEIU
Steven Pavka, Chula Vista resident, spoke regarding gun control, separated families, and tow truck
companies.
Harold DeMoss Jr., Chula Vista resident, spoke regarding taxis and issues related to homelessness.
PUBLIC HEARINGS
6.18-0400 RESOLUTION NO. 2018-186 OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA ACCEPTING $50,165 FROM THE BUREAU OF JUSTICE
ASSISTANCE FOR THE 2018 EDWARD BYRNE MEMORIAL JUSTICE
ASSISTANCE GRANT
Notice of the hearing was given in accordance with legal requirements, and the hearing was held on the
date and no earlier than the time specified in the notice.
Mayor Casillas Salas opened the public hearing. There being no members of the public who wished to
speak, Mayor Casillas Salas closed the public hearing.
A motion was made by Councilmember McCann, seconded by Deputy Mayor
Diaz, to adopt Resolution No. 2018-186, heading read, text waived. The motion
carried by the following vote:
ACTION:
Yes:Aguilar, Diaz, McCann and Casillas Salas4 -
No:0
Abstain:0
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September 11, 2018City Council Meeting Minutes - Draft
BOARD AND COMMISSION REPORTS
7.18-0402 PRESENTATION BY MEASURE P CITIZENS' OVERSIGHT COMMITTEE
CHAIR CHRIS REDO OF THE MEASURE P COC ANNUAL REPORT
COVERING THE INITIAL REPORTING PERIOD OF APRIL 1 THROUGH
JUNE 30, 2017 AND AN UPDATE ON MEASURE P PROJECTS
Assistant City Manager Kachadoorian and Measure P Citizens' Oversight Committee Chair Chris Redo
gave a presentation on the item.
ACTION ITEMS
8.18-0391 A. DELIBERATION AND NOMINATIONS OF APPLICANTS TO BE
INTERVIEWED FOR THE FOLLOWING AT-LARGE MEMBER SEATS
ON THE MEASURE A CITIZENS’ OVERSIGHT COMMITTEE:
- AT-LARGE MEMBER - DISTRICT 1 REPRESENTATIVE: Becky
Cortez, Nadia Kean-Ayub, Marc Marconi, Tim Marsh, Quentin Redman,
Phillip Rhamy, David Stucky, and Bernardo Vasquez
- AT-LARGE MEMBER - DISTRICT 2 REPRESENTATIVE: Pedro
Anaya, Jan High, Kevin O’Neill, Joseph Raso, Tom Salvestrini, Daniel
Vaccaro, and Maria Whitehorse
- AT-LARGE MEMBER - DISTRICT 3 REPRESENTATIVE: Jennifer
Becker, John McKay, Heather Rubio, Jose Serrato, and Nick Todaro
B. SELECTION OF DATE AND TIME OF OPEN MEETING OR
MEETINGS TO CONDUCT INTERVIEWS OF:
- APPLICANTS RECEIVING TWO OR MORE NOMINATIONS FOR THE
AT-LARGE MEMBER SEATS FOR DISTRICTS 1, 2, AND 3
- ALL APPLICANTS FOR THE AT-LARGE MEMBER - DISTRICT 4
REPRESENTATIVE SEAT; AND
- ALL APPLICANTS FOR THE SEVEN DESIGNATED MEMBER
SEATS (AS DEFINED IN CVMC 2.63.050(C))
Mayor Casillas Salas stated that there were no members of the public who requested to speak regarding
the item. City Clerk Bigelow provided information on the item.
Records Manager Turner distributed the nomination forms separately for each of the district-representative
seats to the Council.
Councilmembers completed their nomination forms and submitted them to City Clerk Bigelow. City Clerk
Bigelow announced that the nomination forms were available for public review and retained on file in the
City Clerk's office.
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September 11, 2018City Council Meeting Minutes - Draft
City Clerk Bigelow announced that the following individuals had received two or more nominations and
would be invited to interview:
District 1: Becky Cortez, Quentin Redman, Phillip Rhamy, and David Stucky
District 2: Pedro Anaya, Kevin O'Neill, Joseph Raso and Daniel Vaccaro
District 3: Jennifer Becker, John McKay and Heather Rubio
City Attorney Googins announced that Councilmember Aguilar had intended to nominate Bernardo
Vasquez, and that Mr. Vasquez had received two or more nominations and was eligible to be interviewed.
At the request of Mayor Casillas Salas, there was consensus of the Council to add an item to a future
agenda to consider adding a Designated Member seat to the Measure A Citizens' Oversight Committee to
represent the Chula Vista Mid-Managers/Professional employee group.
There was consensus of the Council to set the dates for the Measure A Citizens' Oversight Committee
interviews for September 18, 2018, 3:00 p.m. - 5:00 p.m., and September 20, 2018, 4:00 p.m. - 8:00 p.m.
CITY MANAGER’S REPORTS
There were none.
MAYOR’S REPORTS
9.18-0388 RATIFICATION OF APPOINTMENTS OF THE FOLLOWING:
Jim Combs, Board of Appeals and Advisors
Christian Moreno, Board of Library Trustees
Patrick Macfarland, Housing Advisory Comm. (At-Large Seat)
Ricardo Gutierrez, Human Relations Commission
Vianney Ruvalcaba, Sustainability Commission
A motion was made by Councilmember McCann, seconded by Councilmember
Aguilar, to ratify the above appointments. The motion carried by the following
vote:
ACTION:
Yes:Aguilar, Diaz, McCann and Casillas Salas4 -
No:0
Abstain:0
Mayor Casillas Salas reported on her attendance at the following events: Odawara student exchange
barbecue, Pride flag-raising ceremony in commemoration of LGBTQ day in the City, and the third annual
Sweetwater Solar Sprint event at Chula Vista Middle School.
COUNCILMEMBERS’ COMMENTS
Councilmember McCann wished everyone a happy Patriots Day, and thanked all first responders for their
service on 9/11.
Deputy Mayor Diaz spoke of the events of 9/11.
Councilmember Aguilar spoke of the upcoming Starlight Parade and Children's Faire.
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September 11, 2018City Council Meeting Minutes - Draft
CITY ATTORNEY'S REPORTS
City Attorney Googins announced that Items 10 and 11 would not be discussed and would be continued to
a future date.
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.
10.18-0394 CONFERENCE WITH LEGAL COUNSEL--ANTICIPATED LITIGATION
Initiation of litigation pursuant to Government Code Section 54956.9(d)(4):
[1] Case
Item 10 was not discussed and was continued to a future date.
11.18-0398 CONFERENCE WITH LEGAL COUNSEL REGARDING EXISTING
LITIGATION PURSUANT TO GOVERNMENT CODE SECTION 54956.9
(d)(1)
Name of case: City of Chula Vista v. Douglas E. Barnhart, Inc., San
Diego Superior Court, Case No. 37-2016-00045312-CU-BC-CTL
Item 11 was not discussed and was continued to a future date.
ADJOURNMENT
At 7:12 p.m., Mayor Casillas Salas adjourned the meeting in memory of Burt Henry Epstein.
_______________________________
Kerry K. Bigelow, MMC, City Clerk
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February 19, 2019 File ID: 19-0044
TITLE
DECLARATION OF VACANCY OF THE FOLLOWING SEAT, PURSUANT TO CHARTER SECTION 602 AND
MUNICIPAL CODE SECTION 2.25.105:
- PLANNING COMMISSION MEMBER YOLANDA CALVO (DESIGN REPRESENTATIVE SEAT), TERM EXP.
6/30/2019
RECOMMENDED ACTION
Council deem the seat vacant.
DISCUSSION
City Charter section 602(C) and Chula Vista Municipal Code (CVMC) section 2.25.105(A) requirethata board
or commission seat become vacant, and be so declared by the City Council, when a member ceases to be a
qualified elector of the City.
On February 6, 2019, Yolanda Calvo notified the City Clerk that she had moved and was no longer a resident
of the City, therefore ceasing to be a qualified elector of the City. She also submitted a letter of resignation
(see Attachment 1).
This matter has been agendized for Council to declare the seat vacant, as required by the Charter and CVMC
section 2.25.105(A)
Staff Contact: Leah Larrarte
2019-02-19 Agenda Packet Page 14
February 7, 2019
Honorable Mayor Mary Casillas Salas
Chula Vista City Hall
276 4th Ave
Chula Vista, CA 91910
Dear Mayor, City Council, Planning Commissioners & City Staff Liaisons:
It is with regret that I tender my resignation from the Planning Commission. With a heavy heart,
our family has made the decision to move to the City of San Diego. I will miss Chula Vista, but
this will always be my hometown! I had hoped to participate (without voting) at the February
13th meeting, however, I was informed by the City Clerk that the City Charter would not allow it.
I am grateful for having had the opportunity to serve on the Design Review Board, and most
recently the Planning Commission over the past twelve years. I am also thankful for meeting
and serving with other great Citizens of Chula Vista, they always had Chula Vista’s best interest
in mind. It is an experience that will always stay with me. I also wanted to give a special thanks
to the City Staff that assisted the Boards and Commissions I served on throughout the years,
their dedication is commendable and their support was invaluable.
Thank you for the opportunity to be of service to the Beautiful City of Chula Vista!
Sincerely yours,
Yolanda Calvo
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February 19, 2019 File ID: 19-0003
TITLE
A) RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA APPROVING CHULA VISTA 4TH
FEST 2019, HARBORFEST 2019, AND THE 2019 STARLIGHT PARADE AS CITY SPONSORED EVENTS FOR
FISCAL YEAR 2019
B) RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA APPROVING THE CITY’S FILING
OF AN APPLICATION FOR A $15,000 COMMUNITY ENHANCEMENT GRANT FROM THE COUNTY OF SAN
DIEGO AND APPROVING A RESOLUTION FOR THE GRANT APPLICATION REQUIRED BY THE COUNTY;
SHOULD THE CITY BE AWARDED GRANT FUNDING, AUTHORIZING THE CITY MANAGER OR DESIGNEE TO
EXECUTE AN AGREEMENT BETWEEN THE CITY OF CHULA VISTA AND THE COUNTY OF SAN DIEGO
INCLUDING RELATED DOCUMENTS FOR THE GRANT, AND APPROPRIATING SAID FUNDS ACCORDINGLY
(4/5 VOTE REQUIRED)
RECOMMENDED ACTION
Council adopt the resolutions.
SUMMARY
The City of Chula Vista is committed to holding community events that promote the City and attract residents
and visitors. The City is collaborating with local organizations, businesses, agencies and volunteers to hold
Chula Vista 4th Fest on July 4, 2019, HarborFest on August 17, 2019 and the Starlight Parade December 7,
2019.
ENVIRONMENTAL REVIEW
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 Categorical Exemption
pursuant to State CEQA Guidelines Section 15304 Class 4 (Minor Alterations to Land); Section 15323 Class
23 (Normal Operations of Facilities for Public Gatherings); and Section 15061(b)(3)because it is a temporary
event that would not involve the removal of mature, scenic trees or have any permanent effects on the
environment. Thus, no further environmental review is required.
BOARD/COMMISSION/COMMITTEE RECOMMENDATION
Not Applicable
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DISCUSSION
Chula Vista 4th Fest 2019
More than 10,000 are projected to attend the 2019 fireworks display with residents and visitors alike
enjoying the event at the Chula Vista Elite Athlete Training Center and Mountain Hawk Park.
HarborFest 2019
The City of Chula Vista is collaborating with the Port of San Diego to hold HarborFest on August 17, 2019.
HarborFest is one of the region’s biggest summer events attracting more than 40,000 participants to Chula
Vista; focusing the spotlight on the beautiful South Bay waterfront; and promoting shops, restaurants,
recreational and cultural activities.
Starlight Parade 2019
On December 7, 2019, more than 35,000 spectators are anticipated to line Third Avenue to watch more than
100 parade entries. From marching bands to dance troops to flatbed floats and Santa on a fire truck – the
Starlight Parade brings the magic of the holidays to Chula Vista’s historic downtown. Prior to the Parade, the
Children’s Faire in Memorial Park captivates kids of all ages with free family activities including a real snow
hill, pictures with Santa and Library and Recreational activities.
The attached A) Resolution approves City-sponsorship of Chula Vista 4th Fest 2019, HarborFest 2019 and
the 2019 Starlight Parade. The attached B) Resolution approves the filing of an application with the County
of San Diego for Community Enhancement Program funding of $15,000 for (Chula Vista 4th Fest – $5,000,
HarborFest –$5,000, Starlight Parade – $5,000) during the County’s 2019 Fiscal Year.
Staff will identify funds for these Special Event Sponsorships as part of the development of the FY 2019
budget.
DECISION-MAKER CONFLICT
Staff has reviewed the property holdings of the Chula Vista City Council and has found that, Mayor Mary
Casillas Salas and Councilmember Steven Padilla have real property holdings within 1,000 feet, but beyond
500 feet, of the boundaries of the property which is the subject of this action. Staff has determined that,
pursuant to California Code of Regulations Title 2, sections 18700 and 18702.2(a)(8), this item does not
present a disqualifying real property-related financial conflict of interest under the Political Reform Act (Cal.
Gov't Code § 87100, et seq.) for the above-identified member.
Staff is not independently aware, and has not been informed by any Chula Vista City Councilmember, of any
other fact that may constitute a basis for a decision-maker conflict of interest in this matter
CURRENT-YEAR FISCAL IMPACT
There is no fiscal impact from authorizing the City Manager to sign an agreement to receive $15,000 in grant
funding for Chula Vista 4th Fest, HarborFest and the Starlight Parade from the County of San Diego. These
one-time funds will be used to help offset the cost of the events.
2019-02-19 Agenda Packet Page 17
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ONGOING FISCAL IMPACT
A County grant award will help fund the events scheduled in Fiscal Year 2019. Any General Fund allocations
to support City-sponsored events will be recommended as part of the development of the FY 2020 budget.
The goal is for each of the events to become self-supporting signature events promoting the City of Chula
Vista. Staff may request an appropriation of funds to pay for day-of event expenses if the event has
insufficient funding. The appropriation of funds will be reimbursed to the General Fund once sufficient
sponsorship dollars are received. There may be an impact to the General Fund if insufficient funds are
generated through event revenues.
ATTACHMENTS
1. County of San Diego Resolution
Staff Contact: Olga Berdial
2019-02-19 Agenda Packet Page 18
Rev. 12/16
RESOLUTION OF THE BOARD OF DIRECTORS
OF
(Organization namp)
WHEREAS, the County of San Diego Community Enhancement Program provides funding for non
profit corporations for certain specified purposes; and
WHEREAS, the
(Ol anization lmme)
wants to file an application with County of San Diego for Community Enhancement Program funding.
NOW, THEREFORE, BE IT RESOLVED that the Board of Directors of
(Organization name)
1. Confirms that
is a non-profit California corporation or a public agency under the laws of the State of
California;
2. Approves the filing of an application with the County of San Diego for Community
Enhancement Program funding during the County's 2017-2018 fiscal year; and
3. Authorizes the people listed below to sign a grant agreement with the County of San Diego
for Community Enhancement funds for the 2017-2018 fiscal year.
1. Print Name:
Title:
Signature:
2. PrintName:
Title:
Signature:
3. Print Name:
Title:
Signature:
http://form s.sandiegocounty.gov/Ic/contentixfaforms/profiles/default.html?contentRoot= repository:l/IApplications/AC_GrantJ1.0/form s&tem p late=AC_GRAN T_TI... 5/7
2019-02-19 Agenda Packet Page 19
RESOLUTION NO. __________
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA APPROVING CHULA VISTA 4TH FEST 2019,
HARBORFEST 2019, AND THE 2019 STARLIGHT PARADE
AS CITY-SPONSORED EVENTS FOR FISCAL YEAR 2019
WHEREAS, the City Council supports activities that attract residents and visitors to
Chula Vista; and
WHEREAS, Chula Vista 4th Fest celebrates our nation’s independence at the beautiful
Chula Vista Elite Athlete Training Center, draws thousands of local and regional attendees to the
facility and promotes national and civic pride; and
WHEREAS, HarborFest is an exciting regional festival, focusing the spotlight on the
beautiful South Bay waterfront, featuring myriad activities including music and performances,
boat tours, educational, community and maritime activities, and numerous booths and events that
engage participants throughout the marina; and
WHEREAS, the Starlight Parade & Children’s Faire is a beloved community event that
brings thousands of people to Memorial Park for free family holiday activities and enlivens
Chula Vista’s Third Avenue Village by attracting more than 100 parade entrants from marching
bands, school entries, community entries, and beautiful floats to promote the holiday season; and
WHEREAS, these community events attract participants from throughout the county and
promote shops, restaurants, recreational and cultural activities in the City of Chula Vista.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula
Vista, that it approves Chula Vista 4th Fest 2019, HarborFest 2019, and the 2019 Starlight Parade
as City-sponsored events for Fiscal Year 2019.
Presented by Approved as to form by
Gary Halbert Glen R. Googins
City Manager City Attorney
2019-02-19 Agenda Packet Page 20
RESOLUTION NO. __________
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA APPROVING THE CITY’S FILING OF AN
APPLICATION FOR A $15,000 COMMUNITY
ENHANCEMENT GRANT FROM THE COUNTY OF SAN
DIEGO AND APPROVING A RESOLUTION FOR THE
GRANT APPLICATION REQUIRED BY THE COUNTY;
SHOULD THE CITY BE AWARDED GRANT FUNDING,
AUTHORIZING THE CITY MANAGER OR DESIGNEE TO
EXECUTE AN AGREEMENT BETWEEN THE CITY OF
CHULA VISTA AND THE COUNTY OF SAN DIEGO
INCLUDING RELATED GRANT DOCUMENTS; AND
APPROPRIATING SAID FUNDS ACCORDINGLY
WHEREAS, Chula Vista 4th Fest celebrates a national tradition with fireworks on July 4th
at the Chula Vista Elite Athlete Training Center and viewing area at Mountain Hawk Park and
provides a local Independence Day celebration for Chula Vista residents and regional attendees
to enjoy; and
WHEREAS, HarborFest is an exciting regional festival, focusing the spotlight on the
beautiful South Bay waterfront, featuring myriad activities including music and performances,
boat tours, educational, community and maritime activities, and numerous booths and events that
engage participants throughout the marina; and
WHEREAS, the Starlight Parade & Children’s Faire is a beloved community event that
brings thousands of people to Memorial Park for free family holiday activities and enlivens
Chula Vista’s Third Avenue Village by attracting more than 100 parade entrants from marching
bands, school entries, community entries, and beautiful floats to promote the holiday season; and
WHEREAS, these community events attract participants from throughout the county and
promote shops, restaurants, recreational and cultural activities in the City of Chula Vista; and
WHEREAS, each event has activities that will be supported in part from grants and
sponsorships; and
WHEREAS the County of San Diego Community Enhancement Program provides
funding for non-profit corporations or government/public agencies for certain specified purposes;
and
WHEREAS, the City of Chula Vista wants to file an application with the County of San
Diego for Community Enhancement Program funding.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula
Vista, that it
1. Approves the filing of an application for a $15,000 Community Enhancement
2019-02-19 Agenda Packet Page 21
Grant with the County of San Diego and approves the requisite Resolution
provided by the County, and
2. Authorizes the City Manager or Designee to execute an agreement between the
City of Chula Vista and the County of San Diego and Related Documents for the
grant.
3. Should a grant be awarded, authorizes the City Manager or Designee to
appropriate funds accordingly.
Presented by Approved as to form by
Gary Halbert Glen R. Googins
City Manager City Attorney
2019-02-19 Agenda Packet Page 22
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February 19, 2019 File ID: 18-0563
TITLE
A. SUBMISSION OF FINAL AUDITED FINANCIAL STATEMENTS FOR FISCAL YEAR ENDED JUNE 30,
2018
B.RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA MAKING AMENDMENTS TO
THE FISCAL YEAR 2017/2018 BUDGET TO ADJUST FOR VARIANCES AND APPROPRIATING FUNDS
THEREFOR (4/5 VOTE REQUIRED)
RECOMMENDED ACTION
Council receive 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, 2018, 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
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/COMMITTEE 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
2019-02-19 Agenda Packet Page 23
P a g e | 2
information of the City as of June 30, 2018 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 $23.8 million as of June 30,
2018. This amount reflects 15.0% in unassigned fund balance (operating reserves) of fiscal year 2017-18
actual expenditures of $158.4 million, which includes transfers out to other funds except Measure P. The
unassigned fund balance increased from $19.8 million to $23.8 million when compared to June 30, 2017,
representing an increase of $4.0 million, and resulted in the City’s first full funding of the General Fund
Operating Reserve (per the General Fund Reserve Policy - Policy No. 220-03) in a number of years.
In addition to the unassigned fund balance/General Fund Operating Reserve, the General Fund ended fiscal
year 2017-18 with $3.8 million in the Economic Contingency Reserve, which represents an increase of $0.2
million from the prior fiscal year. This reserve was also established by the City Council in fiscal year 2009
with the approval of the Policy No. 220-03. The Economic Contingency Reserve has previously been
funded through one-time revenues and/or expenditure savings. The additional $0.2 million was funded
after fully funding the General Fund Operating Reserve as described above. The reserve policy sets a
reserve goal of 5% for the Economic Contingency Reserve. The General Fund ended fiscal year 2017-18
with approximately 2.4% 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 fifth year
serving as the City’s independent auditors.
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 2017-18 budget, staff made accounting
entries that require budget amendments. The budget amendments impact two funds; these changes
addressed a change in accounting fund reporting structure. 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.
CURRENT-YEAR FISCAL IMPACT
There is no fiscal impact as a result of accepting the Fiscal Year 2016-17 Comprehensive Annual Financial
Report.
2019-02-19 Agenda Packet Page 24
P a g e | 3
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
Fiscal Year 2016/17 Comprehensive Annual Financial Report
Staff Contact: David Bilby, MSBA, CPFO, Finance Director/Treasurer
FUND
OTHER
EXPENSES
CIP PROJECT
EXPENSES
TOTAL
EXPENSES
TOTAL
REVENUES NET COST
OTHER FUNDS
Trunk Sewer Capital Reserve 350,000$ 4,146,348$ 4,496,348$ (1,450,000)$ 3,046,348$
Sewer DIFs (350,000)$ (4,146,348)$ (4,496,348)$ 1,450,000$ (3,046,348)$
TOTAL OTHER FUNDS -$ -$ -$ -$ -$
2019-02-19 Agenda Packet Page 25
RESOLUTION NO. __________
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA MAKING AMENDMENTS TO THE FISCAL
YEAR 2017-18 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, 2018
and is recommending a budget amendment; and
WHEREAS, staff is requesting approval to transfer appropriations from the Sewer DIFs
Fund to the Trunk Sewer Capital Reserve Fund for $4,496,348 of expenses and $1,450,000 of
revenues.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula Vista
that it amends the fiscal year 2017-18 budget and approves the following budget appropriations:
Presented by Approved as to form by
David Bilby, MSBA, CPFO Glen R. Googins
Director of Finance/Treasurer City Attorney
FUND
OTHER
EXPENSES
CIP PROJECT
EXPENSES
TOTAL
EXPENSES
TOTAL
REVENUES NET COST
OTHER FUNDS
Trunk Sewer Capital Reserve 350,000$ 4,146,348$ 4,496,348$ (1,450,000)$ 3,046,348$
Sewer DIFs (350,000)$ (4,146,348)$ (4,496,348)$ 1,450,000$ (3,046,348)$
TOTAL OTHER FUNDS -$ -$ -$ -$ -$
2019-02-19 Agenda Packet Page 26
Comprehensive Annual
Financial Report
June 30, 2018Year Ended
2019-02-19 Agenda Packet Page 27
Comprehensive Annual
Financial Report
For The Fiscal Year Ended
June 30, 2018
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
2019-02-19 Agenda Packet Page 28
2019-02-19 Agenda Packet Page 29
CITY OF CHULA VISTA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2018
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
Management’s Discussion and Analysis (Required Supplementary Information) ...................................... 5
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position ............................................................................................................................ 29
Statement of Activities and Changes in Net Position .................................................................................. 30
Fund Financial Statements:
Governmental Fund Financial Statements:
Balance Sheet ....................................................................................................................................... 36
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position .................................................................................................... 39
Statement of Revenues, Expenditures and Changes in Fund
Balances ........................................................................................................................................ 40
Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities .................................................................................................................. 42
Proprietary Fund Financial Statements:
Statement of Net Position ..................................................................................................................... 44
Statement of Revenues, Expenses and Changes in Fund Net
Position.......................................................................................................................................... 45
Statement of Cash Flows ..................................................................................................................... 46
Fiduciary Fund Financial Statements:
Statement of Fiduciary Net Position ..................................................................................................... 47
Statement of Changes in Fiduciary Net Position .................................................................................. 48
Notes to Basic Financial Statements ............................................................................................................ 51
2019-02-19 Agenda Packet Page 30
CITY OF CHULA VISTA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2018
TABLE OF CONTENTS (CONTINUED)
Page
Number
FINANCIAL SECTION (Continued)
Required Supplementary Information:
Budgetary Comparison Schedule by Department - General Fund .............................................................. 115
Budgetary Comparison Schedule - Sundry Grants Special Revenue Fund ................................................ 116
Budgetary Comparison Schedule - Housing Successor Agency Special Revenue Fund ............................ 117
Schedule of Changes in Net Pension Liability and Related Ratios - Miscellaneous .................................. 118
Schedule of Plan Contributions - Miscellaneous ........................................................................................ 119
Schedule of Changes in Net Pension Liability and Related Ratios - Safety ............................................... 120
Schedule of Plan Contributions - Safety ..................................................................................................... 121
Schedule of Changes in the Total OPEB Liability and Related Ratios ..................................................... 122
Notes to Required Supplementary Information ................................................................................................. 123
Supplementary Information:
Non-Major Governmental Funds:
Combining Balance Sheet ................................................................................................................... 126
Combining Statement of Revenues, Expenditures and Changes in Fund Balances ............................ 132
Budgetary Comparison Schedule by Expense Category:
General Fund ....................................................................................................................................... 138
Sundry Grants Special Revenue Fund ................................................................................................. 139
Housing Successor Agency Special Revenue Fund ............................................................................ 140
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:
Transportation Grants Special Revenue Fund ..................................................................................... 141
Parking Meter Special Revenue Fund ................................................................................................. 142
Traffic Safety Special Revenue Fund .................................................................................................. 143
Storm Drain Special Revenue Fund .................................................................................................... 144
Town Center I Special Revenue Fund ................................................................................................. 145
Open Space Districts Special Revenue Fund ...................................................................................... 146
Housing Programs Special Revenue Fund .......................................................................................... 147
Housing Authority Special Revenue Fund .......................................................................................... 148
Transportation Sales Tax Special Revenue Fund ................................................................................ 149
Public Education and Government Fee Special Revenue Fund .......................................................... 150
Utility Tax Settlement Special Revenue Fund .................................................................................... 151
Park Acquisition Development Capital Project Fund .......................................................................... 152
Residential Construction tax Capital Project Fund .............................................................................. 153
Bicycle Facility ................................................................................................................................... 154
Assessment District Improvement Capital Project Fund ..................................................................... 155
Development Impact Capital Project Fund ......................................................................................... 156
Other Transportation Program Capital Project Fund ........................................................................... 157
Capital Projects Fund .......................................................................................................................... 158
Notes Payable Debt Service Fund ....................................................................................................... 159
Leases Payable Debt Service Fund ...................................................................................................... 160
City Debt Service Fund ....................................................................................................................... 161
Public Financing Authority Debt Service Fund .................................................................................. 162
Municipal Financing Authority Debt Service Fund ............................................................................ 163
2019-02-19 Agenda Packet Page 31
CITY OF CHULA VISTA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2018
TABLE OF CONTENTS (CONTINUED)
Page
Number
FINANCIAL SECTION (Continued)
Non-Major Proprietary Funds:
Combining Statement of Net Position ................................................................................................. 164
Combining Statement of Activities and Changes in Net Position ....................................................... 165
Combining Statement of Cash Flows .................................................................................................. 166
Internal Service Funds:
Combining Statement of Net Position ................................................................................................. 167
Combining Statement of Activities and Changes in Net Position ....................................................... 168
Combining Statement of Cash Flows .................................................................................................. 169
Fiduciary Funds:
Combining Statement of Net Position – All Agency Funds ................................................................ 170
Combining Statement of Changes in Assets and Liabilities – All Agency Funds ............................... 171
STATISTICAL SECTION
Net Position by Component - Last Ten Fiscal Years .................................................................................. 175
Changes in Net Position - Last Ten Fiscal Years ....................................................................................... 176
Fund Balances, Governmental Funds – Last Ten Fiscal Years .................................................................. 178
Changes in Fund Balances, Governmental Funds – Last Ten Years .......................................................... 179
Assessed Value and Estimated Actual Value of Taxable 189
Property - Last Ten Fiscal Years ............................................................................................................. 180
Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years ......................................................... 181
Principal Property Tax Payers - Current Year and Ten Years Ago ............................................................ 182
Property Tax Levies and Collections - Last Ten Fiscal Years .................................................................... 183
Ratios of Outstanding Debt by Type - Last Ten Fiscal Years .................................................................... 184
Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years ....................................................... 185
Statement of Direct and Over Lapping Bonded Debt ................................................................................. 186
Legal Debt Margin Information - Last Ten Fiscal Years ........................................................................... 187
Pledged-Revenue Coverage - Last Ten Fiscal Years .................................................................................. 188
Demographic and Economic Statistics - Last Ten Calendar Years ............................................................ 189
Principal Employers - Current Year and Ten Years Ago ........................................................................... 190
Full-time-Equivalent City Government Employees
by Function/Program - Last Ten Fiscal years ......................................................................................... 191
Operating Indicators by Function/Program - Last Ten Fiscal Years .......................................................... 192
Capital Asset Statistics by Function/Program - Last Ten Fiscal Years ...................................................... 193
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 ....................... 195
2019-02-19 Agenda Packet Page 32
2019-02-19 Agenda Packet Page 33
2019-02-19 Agenda Packet Page 34
Vista's financial statements are the Chula Vista Public Financing Authority, Chula Vista
Municipal Financing Authority, Chula Vista Industrial Development Authority, and Chula Vista
Housing Authority.
Profile of the Government
The City of Chula Vista is located in San Diego County with its western border adjacent to
San Diego Bay, 8 miles south of Downtown San Diego and 7 miles north of the Mexican border.
The City encompasses approximately 51 square miles.
Chula Vista was incorporated in 1911, and functions under a City Charter with a
Council/Manager form of government. The City is governed by a four-member Council and a
Mayor, who serves four-year overlapping terms, and, in addition to the City Attorney, is elected
on a citywide basis. The City Council appoints the City Manager and the City Clerk. Municipal
services provided include police, fire, parks, recreation, libraries, planning & building, housing
programs, street and drainage construction and maintenance, and sewer services.
Local Economy and Prospects for the Future
Chula Vista residents enjoy all the benefits of a major city along with small town friendliness,
affordable housing, and near perfect weather. The most recent data available from the US
Census Bureau estimates that the median household income in Chula Vista is $70,197.
The City of Chula Vista, with a population of approximately 270,471, per the US Census is the
second largest community in San Diego County. The San Diego Association of Governments
(SANDAG) projects that the City of Chula Vista will reach a population of approximately
345,586 by the year 2050. SANDAG’s 2050 Growth Forecast indicates that the South County
sub region will continue to host a substantial amount of the region’s projected growth over the
next three decades, primarily through new development in the eastern portion of the City.
Long-Term Financial Planning
The City updated the General Fund Long-Term Financial Plan as part of its annual budget
development process. The forecast analyzed revenue and expenditure estimates and assumptions
over a 10-year period to assess the City’s ability to continue current service levels based on
projected growth, preserve the City’s long-term fiscal health by aligning operating revenues and
costs, and to slowly rebuild the operating reserves. The goal of the financial forecast is to match
the availability of revenues against expenditures over time and update budgetary and financial
plans accordingly. In summary, the Long-Term Financial Plan provides an in-depth analysis of
the City’s fiscal condition to aide in proactive financial decision making and to serve as a
planning tool to bring a long-term perspective to the budget development process.
The forecast anticipated moderate revenue growth for the next ten years and identified a
structural imbalance beginning in fiscal year 2019, primarily due to expenses related to pension,
healthcare, and public safety staffing costs.
ii2019-02-19 Agenda Packet Page 35
The Government Finance Officers Association (GFOA) recognizes the importance of combining
the forecasting of revenues and expenditures into a single financial forecast. The GFOA also
recommends that a government should have a financial planning process that assesses long-term
financial implications of current and proposed policies, programs, and assumptions that develop
appropriate strategies to achieve its goals.
Internal Controls
The City has developed and put into place systems of internal controls over various accounting
and transaction processing functions. Management of the City is responsible for establishing and
maintaining the internal control structure. This structure is designed to ensure that the assets of
the City are protected from loss, theft, or misuse. These controls are also in place to ensure that
adequate accounting information is compiled to allow for the preparation of financial statements
in conformity with generally accepted accounting principles. The internal control structure is
designed to provide reasonable, but not absolute, assurance that these objectives are met. The
idea of reasonable assurance recognizes that: (1) the cost of a control should not exceed the
benefits likely to be derived; and (2) the valuation of cost and benefits requires estimates and
judgments by management.
Budgetary Controls
The City currently adopts a single-year operating and capital budget. The provisions of these
budgets are directly posted into the City's general ledger accounting system to help ensure
compliance with the appropriations made by the City Council.
Activities of the City’s Governmental Funds (general fund, special revenue funds, debt service
funds, and capital project funds) are adopted in the operating budget. Budgetary control (which
is the policy that actual expenditures may not exceed appropriations) is at the expenditure
category level within each fund. Any budget modification which would result in an
appropriation increase requires City Council approval. The City Manager and Finance Director
are jointly 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. Amounts appropriated for each year in the operating budget lapse at the end of each
fiscal year, unless carried forward through the encumbrance process. The City Council also
adopts amounts in the operating budget for the proprietary and internal service funds to provide a
level of fiscal control.
iii2019-02-19 Agenda Packet Page 36
iv2019-02-19 Agenda Packet Page 37
͵ͲǡʹͲͳͺ
CityCouncil
MaryCasillasSalasMayor
MikeDiazDeputyMayor
PatriciaAguilarCouncilmember
JohnMcCannCouncilmember
StephenPadillaCouncilmember
Administration
GaryHalbertCityManager
MariaKachadoorianAssistantCityManager
KelleyBaconDeputyCityManager
GlenR.GooginsCityAttorney
KerryK.BigelowCityClerk
DepartmentHeads
DavidBilbyDirectorofFinance/Treasurer
KellyBroughtonDirectorofDevelopmentServices
EricCrockettDirectorofEconomicDevelopment
CourtneyChaseDirectorofHumanResources
EdwardChewDirectorofInformationTechnologyServices
JimGeeringFireChief
RichardHopkinsDirectorofPublicWorks
RoxanaKennedyChiefofPolice
TracyLambDirectorofCommunityServices
WilliamValleDirectorofEngineering&CapitalProjects
v2019-02-19 Agenda Packet Page 38
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vii2019-02-19 Agenda Packet Page 40
2019-02-19 Agenda Packet Page 41
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, 2018, 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
2019-02-19 Agenda Packet Page 42
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, 2018,
and the respective changes in financial position and, where applicable, cash flows thereof for the year
then ended in accordance with accounting principles generally accepted in the United States of America.
Change in Accounting Principle
As discussed in Note 12 to the financial statements, in 2018 the City adopted new accounting guidance,
GASB Statement No. 75, Accounting and Financial Reporting for Post-Employment Benefits Other Than
Pensions. Our opinion is not modified with respect to this matter.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that management’s
discussion and analysis, the budgetary comparison schedules for the general fund, the sundry grants
special revenue fund, the housing successor agency special revenue fund, the schedule of changes in
net pension liability and related ratios – miscellaneous, the schedule of plan contributions –
miscellaneous, the schedule of changes in net pension liability and related ratios – safety, the schedule of
plan contributions – safety, and the schedule of changes in the total OPEB liability and relations ratios 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.
22019-02-19 Agenda Packet Page 43
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
The introductory and statistical sections have not been subjected to the auditing procedures applied in the
audit of the basic financial statements and, accordingly, we do not express an opinion or provide any
assurance on them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
January 31, 2019 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 solely 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 City’s effectiveness of 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
January 31, 2019
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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, 2018. 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 and deferred outflows of the City exceeded its liabilities and deferred inflows at
June 30, 2018 by $1,374.0 million (net position). Of this amount, negative $127.5 million
was reported as “unrestricted net position.” This figure represents an increase in unrestricted
net position of $22.9 million. The significant 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 was $83.1 million higher for governmental activities than last
fiscal year, an increase of 37.29%. For business type activities, unrestricted net position was
$6.2 million higher than the previous year, an 8.53% increase.
3. The City’s total net position increased by $30.7 million in fiscal year 2018. The net position
of governmental activities increased by $30.6 million, while the net position of the business
type activities increased by $0.1 million.
4. The City’s governmental funds reported combined ending fund balances of $258.4 million,
an increase of $101.3 million, or 64.44%.
5. Total citywide liabilities increased by $121.7 million. Liabilities for governmental activities
increased by $116.7 million and business-type activities increased by $5.0 million.
6. The City’s total long-term debt obligations had a net increase of $73.8 million or 57.94%
during fiscal year 2018. The increase is primarily due to the issuance of 2017 Lease Revenue
Bonds, 2017 Lease Revenue Bonds Series A (New Clean Renewable Energy-Federal
Taxable), Lease Revenue Bonds Series B (Tax Exempt), by the Chula Vista Municipal
Financing Authority totaling $74.5 million, and new capital leases for a Pierce Fire Engine
($1.2 million), PSA System ($1.3 million), Mail folding machine $.016 million and
amortization of bond premium/discount of $8.7 million.
7. On June 5, 2018, the City’s voters approved Measure A, a $0.50 sales tax to fund public
safety staffing and services. This sales tax will be collected in perpetuity and is estimated to
provide approximately $18.3 million annually. In fiscal year 2017-18, no Measure A taxes
were collected, since its effective date was October 1, 2018.
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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, the Development Services Fund,
and the Chula Vista Elite Athlete Training Center Fund.
Discretely Presented Component Units - The City of Chula Vista has no discretely presented
component units to report upon.
62019-02-19 Agenda Packet Page 47
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 2017-18, 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.
Fund Category Major Funds Non ͲMajorFunds Total
GeneralFund 1 0 1
Special Revenue 2 15 17
CapitalProject 2 8 10
DebtService 2 2 4
Permanent 0 0 0
TotalPresented 7 25 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 Chula Vista Elite Athlete
Training Center. 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 $1,374.0 million at the close of the fiscal year ending
June 30, 2018. This is a net increase of $30.7 million when compared to the prior year. There
was an increase in the City’s governmental funds of $83.1 million and an increase in
business-type activities of $0.07 million. A summary schedule follows which shows the
components that make up the City’s net position at June 30, 2018 and 2017, and both years
reflect GASB 68 & 71 compliance.
82019-02-19 Agenda Packet Page 49
City of Chula Vista
Net Position
Fiscal Year Ending June 30
As the table above illustrates, an amount of $1,357.6 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 – $144.0 million or 10.48% – and represents
resources that are subject to external restrictions on how they may be used. The remaining
balance of unrestricted net position – ($127.5 million) or (9.28%) – reflects the recordation of net
pension and OPEB liabilities 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 and OPEB liabilities, per GASB statements.
2018 2017 2018 2017 2018 2017
CurrentAssets 221,781,918$168,677,989$113,276,199$106,748,606$335,058,117$275,426,595$
NonͲCurrentAssets 72,980,5797,553,881(370,067)(1,054,835)72,610,5126,499,046
Capital Assets 1,160,011,1301,147,395,093327,687,650331,199,5131,487,698,7801,478,594,606
TotalAssets 1,454,773,6271,323,626,963440,593,782436,893,2841,895,367,4091,760,520,247
Deferredoutflowofresources 77,937,48261,912,3856,759,9615,432,01284,697,44367,344,397
TotalDeferredOutflows 77,937,48261,912,3856,759,9615,432,01284,697,44367,344,397
CurrentLiabilities 35,429,24925,816,0501,588,7132,143,08437,017,96227,959,134
NonͲCurrentLiabilities 521,981,978414,896,57138,656,06233,134,868560,638,040448,031,439
TotalLiabilities 557,411,227440,712,62140,244,77535,277,952597,656,002475,990,573
Deferredinflowsofresources 7,490,2867,653,312882,264887,4508,372,5508,540,762
TotalDeferredInflows 7,490,2867,653,312882,264887,4508,372,5508,540,762
NetPosition
NetInvestmentinCapital Assets 1,029,933,5031,031,902,782327,687,650331,199,5131,357,621,1531,363,102,295
Restricted 143,958,910128,114,370 Ͳ2,593,403143,958,910130,707,773
Unrestricted (206,082,817)(222,843,737)78,539,05472,366,978(127,543,763)(150,476,759)
TotalNetPosition 967,809,596$937,173,415$406,226,704$406,159,894$1,374,036,300$1,343,333,309$
GovernmentalActivities BusinessͲType Activities Total
92019-02-19 Agenda Packet Page 50
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
2018 2017 2018 2017 2018 2017
Revenues:
ProgramRevenues:
ChargesforServices 52,511,700$67,481,800$49,668,903$43,692,874$102,180,603$111,174,674$
OperatingGrants &Contributions 21,246,01522,751,556104,899Ͳ21,350,91422,751,556
Capital Grants &Contributions 33,859,8855,619,73133,859,8855,619,731
General Revenues:ͲͲ
PropertyTaxes 56,512,85053,248,19656,512,85053,248,196
Sales Taxes 57,541,04336,469,03357,541,04336,469,033
FranchiseTaxes 11,750,19211,515,85011,750,19211,515,850
UtilityUser Taxes 5,563,2915,786,3265,563,2915,786,326
Business LicenseTaxes 1,532,6471,558,8871,532,6471,558,887
TransientOccupancyTaxes 4,104,8863,650,4424,104,8863,650,442
PropertyTransfer Taxes 1,340,0861,176,3581,340,0861,176,358
ConstructionTaxes 8,205,054413,9148,205,054413,914
InvestmentEarnings 5,652,6632,954,4031,155,739322,5276,808,4023,276,930
Miscellaneous 12,675,5021,677,271414,696198,847,75013,090,198200,525,021
Transfer fromSuccessorAgency (1)(1)Ͳ
Gain(Loss)Disposal ofCapital Assets 8,970115,703Ͳ124,673
TotalRevenues 272,495,813214,312,73751,344,237242,978,854323,840,050457,291,591
Expenses:
General Government 29,311,449$35,375,230$29,311,449$35,375,230$
PublicSafety 106,802,13094,716,683106,802,13094,716,683
CommunityDevelopment 18,617,2691,552,750
CommunityServices 14,990Ͳ14,990
PublicWorks 72,192,44968,885,91872,192,44968,885,918
ParksandRecreation 9,553,3926,875,6359,553,3926,875,635
Library 1,542,7335,018,8781,542,7335,018,878
InterestonLongͲTermDebt 7,718,9054,673,0477,718,9054,673,047
SewerFunds 34,857,06632,179,87534,857,06632,179,875
BayfrontTrolleyStation 2727Ͳ
Transit 13,00839,59413,00839,594
SewerDIFs 34,5478,30534,5478,305
DevelopmentServices Fund 10,683,7096,655,65410,683,7096,655,654
Chula Vista Mini GolfCourse Ͳ27,092Ͳ
ChulaVista EliteAthleteTrainingCtr 676,260449,028676,260
TotalExpenses 245,738,327217,113,13146,264,61739,359,548273,385,675254,443,809
Increase/(Decrease)inNetPositionBefore
Transfers 26,757,486(2,800,394)5,079,620203,619,30631,837,106200,818,912
Transfers 4,170,7024,180,778(4,170,702)(4,180,778)ͲͲ
ExtraordinaryGain(Loss)ͲͲͲͲͲͲ
ChangeinNetPosition 30,928,1881,380,384908,918199,438,52831,837,106200,818,912
NetPosition,BeginningofYearͲRestated 936,881,408935,793,031405,317,786206,721,3661,342,199,1941,142,514,397
NetPosition,EndofYear 967,809,596$937,173,415$406,226,704$406,159,894$1,374,036,300$1,343,333,309$
GovernmentalActivities BusinessͲType Activities Total
102019-02-19 Agenda Packet Page 51
Further analysis is provided within the governmental and business-type activity sections below.
Governmental Activities
Governmental activities increased the City’s net position by $30.7 million, which partially offset the
City’s negative unrestricted net position due to pension and OPEB related liabilities and
restatements of beginning net position. The City received a total of $107.6 million in program
revenues from governmental activities in fiscal year 2017-18, an increase of $11.8 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 $107.6 million in fiscal year
2017-18. 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.
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Charges for Services had a net decrease of $15.0 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 decrease of
$1.5 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 increase of $28.2 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 2018 2017
Increase/
(Decrease)
General Government 8,562,792$12,317,921$(3,755,129)$
PublicSafety 178,67411,997,221(11,818,547)
CommunityDevelopment 17,920,527771,60317,148,924
PublicWorks 23,487,11932,598,199(9,111,080)
ParksandRecreation 1,490,2368,221,019(6,730,783)
Library 872,3521,575,837(703,485)
TotalChargesforServices 52,511,700$67,481,800$(14,970,100)$
ServiceCategory 2018 2017
Increase/
(Decrease)
General Government 2,204,996$4,799,275$(2,594,279)$
PublicSafety 14,305,4388,473,5345,831,904
CommunityDevelopment4,643,084 Ͳ4,643,084
PublicWorks 2,0009,478,747(9,476,747)
Library 90,497 Ͳ90,497
TotalChargesforServices 21,246,015$22,751,556$(1,505,541)$
ServiceCategory 2018 2017
Increase/
(Decrease)
General Government 74,527$400,952$(326,425)$
PublicSafety 18,139526,474(508,335)
CommunityServices 21,855,23375,00021,780,233
PublicWorks 2,715,9724,617,305(1,901,333)
ParksandRecreation 6,811,440Ͳ6,811,440
Library 2,384,574Ͳ2,384,574
TotalChargesforServices 33,859,885$5,619,731$28,240,154$
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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 $164.9 million in fiscal year 2017-18. The largest percentage of general revenues received
during the year for governmental activities were taxes of $146.6 million, which included
Property Taxes of $56.5 million and Sales Taxes of $57.5 million.
The City’s General Revenues increased as a whole by $46.4million 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, Transient Occupancy Taxes, Construction
Taxes, Investment Earnings, and Miscellaneous Revenues. 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
FY18: 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 the collection of the City’s 0.5% Measure P transaction and use tax to
fund asset replacement. Transient Occupancy Taxes increased due to the opening of a new hotel
in the eastern portion of the City. The increase in Construction Taxes is primarily due to a
significant increase in development activity as shown in the Economic Factors and Next Year’s
Budget section of the Management’s Discussion and Analysis section as well as a new permit
rate schedule adopted by City Council in fall 2017. The increase in Investment Earnings was
largely due to a higher yield on the City’s investment portfolio, along with a larger portfolio as
reflection of bond proceeds’ investment. Lastly, Miscellaneous Revenues increased due to
revenue reported as unavailable revenue in the governmental funds and recognized in the
statement of activities.
2018 2017
Increase/
(Decrease)
PropertyTaxes 56,512,850$53,248,196$3,264,654$
Sales Taxes 57,541,04336,469,03321,072,010
FranchiseTaxes 11,750,19211,515,850234,342
UtilityUser Taxes 5,563,2915,786,326(223,035)
BusinessLicenseTaxes 1,532,6471,558,887(26,240)
TransientOccupancyTaxes 4,104,8863,650,442454,444
PropertyTransfer Taxes 1,340,0861,176,358163,728
ConstructionTaxes 8,205,054413,9147,791,140
InvestmentEarnings 5,652,6632,954,4032,698,260
Miscellaneous 12,675,5021,677,27110,998,231
TotalGeneralRevenues 164,878,214$118,450,680$46,427,534$
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Total governmental activity type expenses were $245.7 million in fiscal year 2017-18. The
largest expenses were incurred for Public Safety, Public Works and General Government. These
three activities combined account for 84.77% 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 $0.07million from the
prior fiscal year. Overall expenses for the business-type activities showed a $6.9 million increase
over the previous year. The increase is largely attributable to Sewer related activities
($2.7 million), and development services ($4.0 million.)
Total program revenues for business-type activities were $49.8 million and are composed
primarily of sewer fees ($39.1 million) and development fees ($10.6 million). Total expenses for
the business-type activities were $46.3 million and were mainly for expenses related to Sewer
($34.9 million) and processing of development permits and plans ($10.7 million).
142019-02-19 Agenda Packet Page 55
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 $163.4 million in revenues and $174.7 million in expenditures, resulting in
expenditures exceeding revenues by the amount of $ 11.3 million. After accounting for net other
financing sources of $77.6 million, General Fund fund balance increased by $66.4 million. The
increase was created by the issuance of $61.4 million (par value) in Lease Revenue Bonds. This
issuance also generated an additional $10.0 million in original issue premium.
Total fund balance at June 30, 2018 was $108.2 million, composed of $120.9 million in assets
combined with $6.1 million in liabilities and $6.5 million in deferred inflows of resources. Total
fund balance included $7.7 million of nonspendable, 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, 2018, there is no restricted fund balance in the General Fund. Committed fund balance
totaled $64.1 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
$11.9 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 $24.5 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.
152019-02-19 Agenda Packet Page 56
The Sundry Grants Fund had total revenues of $15.5 million and expenditures of $13.5 million,
resulting in revenues over expenditures in the amount of $2.0 million. The Sundry Grants Fund
equity increased by $1.3 million for the fiscal year, after accounting for net other financing uses
of $0.7 million and a restatement of $0.3 million. Total fund balance at June 30, 2018 was
$4.6 million, composed primarily of restricted fund balance, except for a small amount of
nonspendable fund balance comprised of prepaid costs.
Housing Successor Agency 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 $4.6 million composed primarily of interest earnings,
property rentals and loan repayments from affordable housing projects. Housing expenditure
activities totaled $4.1 million, resulting in a fund equity increase of $0.4 million. Total fund
balance as of June 30, 2018 was $10.3 million composed entirely of restricted fund balance.
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.
Revenues for this fund totaled $19.9 million attributable to building permit fees for new
development. Expenditures totaled $3.1 million, composed primarily of capital expenditures on
Telegraph Canyon Drainage, Transportation DIF, and the Western Transportation DIF, which
combined for $2.9 million.
Total fund equity increased by $11.6 million for the year. As of June 30, 2018, this fund had a
fund balance totaling $46.1 million (all restricted fund balance), with assets comprised of mostly
cash ($47.9 million), offset partially by $1.8 million in liabilities.
Other Transportation Program Fund – This fund accounts for Federal transportation grants
passed through State of California received by the City. Programs include: Bike Facilities and
Transportation, Highway Bridge Rehabilitation and Replacement, Highway Safety
Improvements, and Active Transportation.
Total revenues for this fund totaled $9.7 million attributable to federal grants. Expenditures
totaled $9.1 million, composed primarily of capital expenditures on Highway Bridge
Replacement and Rehabilitation, Highway safety Improvement Program Smart Growth Grant
and Develop Bicycle paths and pedestrians.
Total fund equity increased by $0.6 million for the year. As of June 30, 2018, this fund had a
fund balance totaling $0.4 million, composed of restricted fund balance.
162019-02-19 Agenda Packet Page 57
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, 2018 was $6.3 million, composed primarily of committed fund balance. The fund
balance increased slightly by $22,000 in fiscal year 2017-18 due to the net effects of 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, 2018 was $44,000, composed entirely of restricted fund balance. The fund
balance increased by $19,000 in fiscal year 2017-18 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
$38.1 million. In addition, non-operating revenues totaling $1.0 million were realized (interest
income and gain on capital asset). Operating expenses totaled $34.8 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 $25.8 million.
After accounting for all revenues and expenses, both operating and non-operating, net position of
the fund increased by $1.5 million for the year, totaling $243.3 million as of June 30, 2018. Of
total net position, $130.5 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. Current assets total $107.4million, comprised of cash and
investments ($101.6 million) and accounts receivable ($5.7 million). Fund liabilities at the end of
the fiscal year totaled $16.2 million, of which $0.9 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 $1.2 million. In addition, non-operating revenues and expenses nearly
netted to zero represented by interest income and interest expense, respectively. Operating
expenses totaled $9,000 for the year, comprised of administration and depreciation.
Net position of the fund was negative $15.3 million primarily due to an interfund loan and was
comprised of $4.0 million in assets and $19.2 million in liabilities. There are no deferred
outflows or inflows.
172019-02-19 Agenda Packet Page 58
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 $10.6 million and were primarily comprised of permits and fees.
Operating expenses totaled $10.7 million for the year, mostly comprised of personnel service
costs. Nonoperating revenues and expenses were comprised of interest revenue. Transfers sums
reflect funding to and from other funds for subsidies and overhead expenses.
Net position of the fund was negative $18.7 million primarily due to long-term pension
liabilities. Assets (both current and noncurrent) totaled $1.6 million. Current liabilities were
$0.6 million and were largely attributed to compensated absences accrual ($0.3 million), accrued
liabilities ($0.2 million), and accounts payable ($0.1 million). Noncurrent liabilities totaled
$ 23.3 million and were mainly due to pension liabilities. Likewise, the deferred outflows and
inflows, $4.1 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.
Operating revenues in fiscal year totaled $0.1 million. Operating expenses of $0.7 million were
comprised of administration (0.2 million), as well as depreciation ($0.5 million). The primary
asset in this fund was the noncurrent asset of land and facilities of the CVEATC in the amount of
$197.0 million. Current liabilities totaled $0.1 million. The CVEATC fund had no noncurrent
liabilities, nor deferred inflows or outflows. Net position of the fund was $197.0 million
primarily due to the facility contribution from the US Olympic Committee in January 2017.
182019-02-19 Agenda Packet Page 59
GENERAL FUND BUDGETARY HIGHLIGHTS
The final amended general fund budget totaled $269,643,132 including $35,426,485 in budget
amendments to the originally adopted budget and encumbrances of $12,171,397 which will fund
contractual obligations and outstanding purchase orders. The budget amendments occurred
because of: modification of spending specific to Measure P, the City’s half cent sales tax which
will fund infrastructure repair/replacement over the next several years; staffing and
organizational changes within various City departments; transfers out to other funds; and new
supplies and services appropriations approved subsequent to budget adoption. The General
Funds’ budget amendments of $35,426,485 are summarized as follows:
192019-02-19 Agenda Packet Page 60
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, 2018, amounts to $1,494.8 million, net of accumulated depreciation of $607.0 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 $7.5 million, net of accumulated
depreciation. 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, 2018, the City had $201.3 million in debt outstanding compared
to $127.5 million last year, a net increase of 57.9%. The majority of this debt is in the form of
Lease Revenue Bonds ($92.1 million), and Certificates of Participation ($78.3 million). The
remainder of the outstanding long-term debt is in the form of a CDBG Section 108 Loan, bond
premium, notes payable, and capital lease obligations. The City has no outstanding general
obligation debt.
The City made principal payments of $13.3 million during the fiscal year. In July 2017, the
Chula Vista Municipal Financing Authority issued $61,355,000 in 2017 Lease Revenue Bonds to
finance infrastructure, facilities and equipment and to pay the cost of the issuance of the bonds.
In December 2017, the Chula Vista Municipal Financing Authority issued $12,045,000 in 2017
Lease Revenue Bonds Series 2017A (New Clean renewable energy bonds-Federally Taxable)
and $1,085,000 in Series 2017B Lease Revenue Bonds (Tax-Exempt) to finance photovoltaic
energy systems at various City facilities. The City also initiated $2.6 million in capital leases.
As of June 30, 2018, the City has maintained its AA- rating by Standard & Poor’s for
Certificates of Participation, which represents a stable outlook. In addition, the Chula Vista
Municipal Financing Authority and Chula Vista Public Financing Authority had their ratings
upgraded to AA- by Standard & Poor’s during the fiscal year. Additional information on the
City’s long-term debt obligations can be found in Note 6 of the Notes to the Financial
Statements.
202019-02-19 Agenda Packet Page 61
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 2017-18 fiscal year was $28,361,433,004. This is an
increase of $1,607,434,581, or 6.01% over the 2016-17 assessed valuation. It should be noted
that assessed value was set as of January 1, 2017. Actual current secured property tax revenues
for the 2017-18 fiscal year totaled $32.3 million, which is $2.59 million more than collected in
the prior year.
Building Activity
The valuation of all building and related permits totaled $806.9 million for the 2017-18 fiscal
year. This is approximately 176.0% more than the valuation of $292.3 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 below the peak
activity during the housing boom of the mid-2000s.
Building Permit Valuation 2018 2017 Change $ Change %
Residential 543,235,091$ 180,578,202$ 362,656,889$ 200.8%
Non-Residential 186,821,332 29,124,307 157,697,025$ 541.5%
Additions & Alterations 76,434,364 82,497,090 (6,062,727)$ -7.3%
Demolitions 412,000 113,750 298,250$ 262.2%
Total 806,902,786$ 292,313,349$ 514,589,437$ 176.0%
As of June 30
212019-02-19 Agenda Packet Page 62
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 three months of Fiscal Year 2017-18, after which it rose
significantly, peaking in March 2018, as illustrated in the chart below. The index increased for
most FY 2017-18 period, prior to plateauing in spring 2018, when it set its highest mark since
the commencement of economic recovery after the 2007-2009 severe recessions. Positive but
slower growth is expected for the rest of the year and through 2018.
As of May 2018 (the latest USD data available), Consumer confidence had continued to move
forward, rising for the 23rd month in a row. At the same time, the national labor market continued
in full employment territory, with the national unemployment rate at 3.8% and 223,000 jobs
created in May 2018. GDP growth was sluggish through March 2018, then gained strength in the
last quarter of FY 2017-18 with an increase of 4.2%. The third and final estimate of growth for
the third quarter 2018 remains positive at 3.4%, although slightly below the strong performance
of the prior quarter.
June 2018 home prices in San Diego County were up 8.5% 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 $650,000 Four of Chula Vista’s five zip codes saw increases
in the median listing price of single-family residences according to the report. (Note, July 2017
data is adjusted, per Zillow.) Overall, and consistent with most cities and counties across the
nation, Chula Vista continues to move forward in its economic recovery.
100
105
110
115
120
125
130
135
140
145
150
155
160
IndexofLeadingEconomicIndicators
SanDiegoCounty
January2013Ͳ May2018
222019-02-19 Agenda Packet Page 63
Data for June 2018 Compared to July 2017
Fiscal Year 2018-19 Budget
The City ended the 2017-18 fiscal year with an unassigned fund balance of $24.5 million and a
committed fund balance of $64.1 million, including $60.0 million in Measure P bond proceeds
and transaction & use taxes, and $3.8 million for Economic Contingency Reserves within the
General Fund.
In June 2018, the Chula Vista City Council adopted the fiscal year 2018-19 budget which
provides $347.5 million in appropriations to fund all City activities. The General Fund budget
total $174.7million. The City continues to adopt a one-year budget.
The City’s property tax values continue to recover from the late 2000’s national mortgage crisis
and recession. Based on information received from the San Diego County Assessor,
Chula Vista’s projected change in total assessed value for fiscal year 2018-19 is 5.72% compared
to 2017-18 total assessed values. Management budgeted anticipated property tax revenue growth
in 2018-19 at 5.0% greater than 2017-18 actual revenue.
REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the City’s finances for all of its
citizens, taxpayers, customers, investors and creditors. Questions concerning any of the
information provided in this report or requests for additional information should be addressed to
the City of Chula Vista, Finance Department, 276 Fourth Avenue, Chula Vista, CA 91910.
ZipCode Locale 2018 2017 PercentChange
91910 North 547,000499,0009.6%
91911 South 499,190450,00010.9%
91913 Eastlake 553,900505,0009.7%
91914 NE 730,000764,000 Ͳ 4.5%
91915 SE 514,950499,0003.2%
MedianPrice
232019-02-19 Agenda Packet Page 64
242019-02-19 Agenda Packet Page 65
BASIC FINANCIAL STATEMENTS
252019-02-19 Agenda Packet Page 66
262019-02-19 Agenda Packet Page 67
GOVERNMENT-WIDE
FINANCIAL STATEMENTS
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282019-02-19 Agenda Packet Page 69
CITY OF CHULA VISTA
STATEMENT OF NET POSITION
JUNE 30, 2018
Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:
Cash and investments 162,084,322$ 107,362,997$ 269,447,319$
Receivables:
Accounts 6,113,365 5,838,166 11,951,531
Taxes 12,120,759 - 12,120,759
Accrued interest 550,613 - 550,613
Deferred loans 53,243,245 - 53,243,245
Allowance for uncollectible loans (39,534,303) - (39,534,303)
Due from Successor Agency of Chula Vista RDA 10,109,831 - 10,109,831
Prepaid costs 341,122 75,036 416,158
Due from other governments 16,752,964 - 16,752,964
Total Current Assets 221,781,918 113,276,199 335,058,117
Non-current assets:
Restricted assets:
Cash and investments 804,373 - 804,373
Cash with fiscal agent 71,806,139 - 71,806,139
Internal balances 370,067 (370,067) -
Capital assets not being depreciated 499,570,287 184,851,555 684,421,842
Capital assets, net of depreciation 660,440,843 142,836,095 803,276,938
Total non-current assets 1,232,991,709 327,317,583 1,560,309,292
Total Assets 1,454,773,627 440,593,782 1,895,367,409
Deferred Outflows of Resources:
Deferred charge on refunding 4,897,457 - 4,897,457
Deferred items related to pensions 72,895,720 6,743,949 79,639,669
Deferred items related to OPEB 144,305 16,012 160,317
Total Deferred Outflows
of Resources 77,937,482 6,759,961 84,697,443
LIABILITIES
Current liabilities:
Accounts payable 8,261,068 445,916 8,706,984
Accrued liabilities 2,995,082 286,781 3,281,863
Accrued interest 1,833,143 - 1,833,143
Retention payable - 38,434 38,434
Unearned revenue 140,196 384,471 524,667
Compensated absences due within one year 5,048,956 433,111 5,482,067
Claims payable - due within one year 4,000,000 - 4,000,000
Developer deposits payable 1,484,478 - 1,484,478
Short-term portion of bonds, leases, and notes payable 11,666,326 - 11,666,326
Total current liabilities 35,429,249 1,588,713 37,017,962
Non-current liabilities:
Compensated absences - due in more than one year 2,329,232 196,532 2,525,764
Claims payable - due in more than one year 18,880,705 - 18,880,705
Total OPEB liability 13,231,402 1,468,137 14,699,539
Net pension liability 297,893,931 36,974,148 334,868,079
Long-term portion of bonds, leases, and notes payable 189,646,708 17,245 189,663,953
Total non-current liabilities 521,981,978 38,656,062 560,638,040
Total Liabilities 557,411,227 40,244,775 597,656,002
Deferred Inflows of Resources:
Deferred items related to pensions 7,490,286 882,264 8,372,550
Total Deferred Inflows
of Resources 7,490,286 882,264 8,372,550
Net Position:
Net investment in capital assets 1,029,933,503 327,687,650 1,357,621,153
Restricted for:
Community development projects 22,510,508 - 22,510,508
Public safety 2,648,274 - 2,648,274
Parks and recreation 1,653,324 - 1,653,324
Capital projects 116,954,069 - 116,954,069
Debt service 168,899 - 168,899
Library 23,836 - 23,836
Unrestricted (206,082,817) 78,539,054 (127,543,763)
Total Net Position 967,809,596$ 406,226,704$ 1,374,036,300$
Primary Government
See Notes to Financial Statements 292019-02-19 Agenda Packet Page 70
CITY OF CHULA VISTA
STATEMENT OF ACTIVITIES
JUNE 30, 2018
Operating Capital Total
Charges for Contributions Contributions Program
Expenses Services and Grants and Grants Revenues
Functions/Programs
Primary Government:
Governmental Activities:
General government 29,311,449$ 8,562,792$ 2,204,996$ 74,527$ 10,842,315$
Public safety 106,802,130 178,674 14,305,438 18,139 14,502,251
Community development 18,617,269 17,920,527 4,643,084 21,855,233 44,418,844
Public works 72,192,449 23,487,119 2,000 2,715,972 26,205,091
Parks and recreation 9,553,392 1,490,236 - 6,811,440 8,301,676
Library 1,542,733 872,352 90,497 2,384,574 3,347,423
Interest on long-term debt 7,718,906 - - - -
Total Governmental Activities 245,738,328 52,511,700 21,246,015 33,859,885 107,617,600
Business-Type Activities:
Sewer Fund 34,857,066 37,870,947 - - 37,870,947
Sewer Development Impact Fees 34,547 1,201,669 - - 1,201,669
Development Services Fund 10,683,709 10,596,287 - - 10,596,287
CV Elite Athlete Training Ctr 676,260 - - - -
Bayfront Trolley Station 27 - - - -
Transit Fund 13,008 - 104,899 - 104,899
Chula Vista Muni Golf Course - - - - -
Total Business-Type Activities 46,264,617 49,668,903 104,899 - 49,773,802
Total Primary Government 292,002,945$ 102,180,603$ 21,350,914$ 33,859,885$ 157,391,402$
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
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 Statements 302019-02-19 Agenda Packet Page 71
Primary Government
Governmental Business-Type
Activities Activities Total
(18,469,134)$ -$ (18,469,134)$
(92,299,879) - (92,299,879)
25,801,575 - 25,801,575
(45,987,358) - (45,987,358)
(1,251,716) - (1,251,716)
1,804,690 - 1,804,690
(7,718,906) - (7,718,906)
(138,120,728) - (138,120,728)
- 3,013,881 3,013,881
- 1,167,122 1,167,122
- (87,422) (87,422)
- (676,260) (676,260)
- (27) (27)
- 91,891 91,891
- - -
- 3,509,185 3,509,185
(138,120,728) 3,509,185 (134,611,543)
56,512,850 - 56,512,850
4,104,886 - 4,104,886
57,541,043 - 57,541,043
11,750,192 - 11,750,192
1,532,647 - 1,532,647
5,563,291 - 5,563,291
8,205,054 - 8,205,054
1,340,086 - 1,340,086
5,652,663 1,155,739 6,808,402
12,675,502 414,696 13,090,198
4,170,702 (4,170,702) -
169,048,916 (2,600,267) 166,448,649
30,928,188 908,918 31,837,106
937,173,415 406,159,894 1,343,333,309
(292,007) (842,108) (1,134,115)
936,881,408 405,317,786 1,342,199,194
967,809,596$ 406,226,704$ 1,374,036,300$
Net (Expenses) Revenues and Changes in Net Position
See Notes to Financial Statements 312019-02-19 Agenda Packet Page 72
322019-02-19 Agenda Packet Page 73
FUND FINANCIAL STATEMENTS
332019-02-19 Agenda Packet Page 74
342019-02-19 Agenda Packet Page 75
GOVERNMENTAL FUND
FINANCIAL STATEMENTS
352019-02-19 Agenda Packet Page 76
CITY OF CHULA VISTA
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2018
General
Assets:
Pooled cash and investments 19,576,151$ 5,323,106$ 8,069,148$ 47,868,347$ 8,509$
Receivables:
Accounts 4,587,268 - 2 - 215,768
Taxes 11,910,183 - - - -
Accrued interest 475,155 - - - -
Deferred loans 56,250 22,673,681 26,663,840 - -
Allowance for uncollectible loans - (16,939,994) (19,352,579) - -
Prepaid costs 337,663 2,334 - - -
Due from other governments 221,948 5,767,613 - - 10,763,403
Due from other funds 15,666,391 - - - -
Advances to other funds 1,491,970 - - - -
Restricted assets:
Cash and investments - 26,027 778,346 - -
Cash and investments with fiscal agents 56,672,411 - - - -
Due from Successor Agency of Chula Vista RDA 9,885,147 - 224,684 - -
Total Assets 120,880,537$ 16,852,767$ 16,383,441$ 47,868,347$ 10,987,680$
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable 3,395,458$ 549,626$ 432$ 307,748$ 1,322,644$
Accrued liabilities 2,746,239 194,152 - - -
Unearned revenues - 110,892 - - -
Deposits payable - - - - -
Due to other funds - 5,889,886 - - 9,219,033
Advances from other funds - - - 1,491,970 -
Total Liabilities 6,141,697 6,744,556 432 1,799,718 10,541,677
Deferred Inflows of Resources:
Unavailable revenues 6,535,324 5,530,580 6,061,733 - -
Total Deferred Inflows of Resources 6,535,324 5,530,580 6,061,733 - -
Fund Balances:
Nonspendable:
Prepaid costs 337,663 2,334 - - -
Due from Sucessor Agency of Chula Vista RDA 5,846,717 - - - -
Advances to other funds 1,491,970 - - - -
Restricted for:
Community development projects - 2,102,616 10,321,276 - -
Public safety - 989,196 - - -
Parks and recreation - 1,459,649 - - -
Capital Projects - - - 46,068,629 446,003
Debt service - - - - -
Library - 23,836 - - -
Committed to:
Capital Projects 60,011,407 - - - -
Debt service - - - - -
Economic contingency 3,804,371 - - - -
San Diego Authority for Freeway Emergency 332,151 - - - -
Assigned to:
General government 2,087,743 - - - -
Public safety 107,133 - - - -
Parks and recreation 75,482 - - - -
Public works 81,272 - - - -
Community development 45,000 - - - -
Library 7,289 - - - -
Public liability 277,013 - - - -
Measure P Sales Tax 9,185,942 - - - -
Endowments - - - - -
Unassigned 24,512,363 - - - -
Total Fund Balances 108,203,516 4,577,631 10,321,276 46,068,629 446,003
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances 120,880,537$ 16,852,767$ 16,383,441$ 47,868,347$ 10,987,680$
Special Revenue Funds Capital Projects Funds
Sundry Grants
Housing
Successor Agency
Development
Impact Funds
Other
Transportation
Program Fund
See Notes to Financial Statements 362019-02-19 Agenda Packet Page 77
CITY OF CHULA VISTA
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2018
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
Deposits 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
Library
Committed to:
Capital Projects
Debt service
Economic contingency
San Diego Authority for Freeway Emergency
Assigned to:
General government
Public safety
Parks and recreation
Public works
Community development
Library
Public liability
Measure P Sales Tax
Endowments
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Other Total
Governmental Governmental
Funds Funds
1,162,199$ -$ 74,945,680$ 156,953,140$
- 139,617 1,159,668 6,102,323
- - 210,576 12,120,759
- - 75,458 550,613
- - 3,849,474 53,243,245
- - (3,241,730) (39,534,303)
1,125 - - 341,122
- - - 16,752,964
- - - 15,666,391
- - - 1,491,970
- - - 804,373
5,097,226 21,643 9,676,110 71,467,390
- - - 10,109,831
6,260,550$ 161,260$ 86,675,236$ 306,069,818$
-$ -$ 2,252,453$ 7,828,361$
- - 23,003 2,963,394
- - 29,304 140,196
- - 1,484,478 1,484,478
- 117,610 181,717 15,408,246
- - 91,209 1,583,179
- 117,610 4,062,164 29,407,854
- - 102,559 18,230,196
- - 102,559 18,230,196
1,125 - - 341,122
- - - 5,846,717
- - - 1,491,970
- - 10,086,616 22,510,508
- - 1,659,078 2,648,274
- - 193,675 1,653,324
- - 70,439,437 116,954,069
- - 125,249 125,249
- - - 23,836
- - - 60,011,407
6,259,425 43,650 - 6,303,075
- - - 3,804,371
- - - 332,151
- - - 2,087,743
- - - 107,133
- - - 75,482
- - - 81,272
- - - 45,000
- - - 7,289
- - - 277,013
- - - 9,185,942
- - 10,891 10,891
- - (4,433) 24,507,930
6,260,550 43,650 82,510,513 258,431,768
6,260,550$ 161,260$ 86,675,236$ 306,069,818$
Debt Service Funds
Public Financing
Authority
Municipal
Financing
Authority
See Notes to Financial Statements 372019-02-19 Agenda Packet Page 78
382019-02-19 Agenda Packet Page 79
CITY OF CHULA VISTA
STATEMENT OF ACTIVITIES
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
JUNE 30, 2018
Fund balances of governmental funds 258,431,768$
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.1,159,403,131
Deferred outflows related to pension items 72,283,874
Long-term debt and compensated absences
that have not been included in the governmental fund activity:
Bonds payable (170,325,000)$
Section 108 Loan (6,332,000)
Unamortized bond premiums/discounts (16,260,901)
Capital leases (5,125,642)
Claims liability (22,880,705)
Notes payable (3,269,491)
Net pension liability (294,399,729)
Total OPEB liability (13,115,114)
Compensated absences (7,324,457) (539,033,039)
Deferred outflows related to the refunding of long-term debt.4,897,457
Deferred outflows related to OPEB items 143,037
Accrued interest payable for the current portion of interest due on
Bonds has not been reported in the governmental funds.(1,833,143)
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.18,230,196
Deferred inflows related to pension items (7,406,909)
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.2,693,224
Net Position of Governmental Activities 967,809,596$
See Notes to Financial Statements 392019-02-19 Agenda Packet Page 80
CITY OF CHULA VISTA
STATEMENT OF REVENUES.
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2018
General
Revenues:
Taxes 130,862,050$ -$ -$ -$ -$
Licenses and permits 1,576,396 - - - -
Intergovernmental 3,941,041 4,603,087 - - 9,680,844
Charges for services 4,622,136 1,242,193 - 804,858 -
Use of money and property 3,772,878 120,491 384,939 391,695 58,081
Fines and forfeitures 1,332,011 - - - -
Contributions 2,176,096 8,999,968 - - -
Developer participation 1,619,577 - - 18,742,962 -
Miscellaneous 13,545,617 580,829 4,185,012 - -
Total Revenues 163,447,802 15,546,568 4,569,951 19,939,515 9,738,925
Expenditures:
Current:
General government 22,738,881 - - - -
Public safety 87,031,079 8,330,499 - - -
Community development 4,700,438 4,595,956 4,113,404 285,545 -
Parks and recreation 4,276,366 - - - -
Public works 26,747,326 - - - -
Library 3,923,691 19,372 - - -
Capital outlay 16,257,420 564,188 - 2,851,348 9,121,154
Debt service:
Principal retirement 6,026,625 - - - -
Interest and fiscal charges 3,039,982 - - 12,792 -
Total Expenditures 174,741,808 13,510,015 4,113,404 3,149,685 9,121,154
Excess (Deficiency) of Revenues
Over (Under) Expenditures (11,294,006) 2,036,553 456,547 16,789,830 617,771
Other Financing Sources (Uses):
Transfers in 9,626,425 129,013 - - -
Transfers out (5,939,501) (869,703) - (5,178,173) -
Capital leases 2,598,124 - - - -
Issuance of bonds 61,355,000 - - - -
Bond premium 10,008,509 - - - -
Contribution to agency fund - - - - -
Total Other Financing Sources
(Uses)77,648,557 (740,690) - (5,178,173) -
Net Change in Fund Balances 66,354,551 1,295,863 456,547 11,611,657 617,771
Fund Balances, Beginning of Year, as
previously reported 41,848,965 2,992,873 9,864,729 40,829,754 (171,768)
Restatements - 288,895 - (6,372,782) -
Fund Balances, Beginning of Year, as restated 41,848,965 3,281,768 9,864,729 34,456,972 (171,768)
Fund Balances, End of Year 108,203,516$ 4,577,631$ 10,321,276$ 46,068,629$ 446,003$
Development Impact
Funds
Other
Transportation
Program Fund
Housing
Successor
Agency
Capital Projects Funds
Sundry Grants
Special Revenue Funds
See Notes to Financial Statements 402019-02-19 Agenda Packet Page 81
CITY OF CHULA VISTA
STATEMENT OF REVENUES.
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2018
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Contributions
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
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Capital leases
Issuance of bonds
Bond premium
Contribution to agency fund
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year, as
previously reported
Restatements
Fund Balances, Beginning of Year, as restated
Fund Balances, End of Year
Other Total
Governmental Governmental
Funds Funds
-$ -$ 8,434,372$ 139,296,422$
- - 25,584 1,601,980
- - 7,297,227 25,522,199
- - 16,960,916 23,630,103
48,418 1,667 903,943 5,682,112
- - 703,812 2,035,823
- - - 11,176,064
- - 3,143,698 23,506,237
- 139,617 2,681,530 21,132,605
48,418 141,284 40,151,082 253,583,545
8,150 4,050 972,124 23,723,205
- - 62,950 95,424,528
- - 3,905,998 17,601,341
- - - 4,276,366
- - 11,109,591 37,856,917
- - - 3,943,063
- - 12,049,788 40,843,898
3,350,000 1,285,000 1,236,655 11,898,280
3,455,745 1,348,463 525,494 8,382,476
6,813,895 2,637,513 29,862,600 243,950,074
(6,765,477) (2,496,229) 10,288,482 9,633,471
6,787,519 2,153,388 15,921,604 34,617,949
- (12,903,918) (5,641,219) (30,532,514)
- - - 2,598,124
- 13,130,000 - 74,485,000
- 135,516 - 10,144,025
- - (1,174,700) (1,174,700)
6,787,519 2,514,986 9,105,685 90,137,884
22,042 18,757 19,394,167 99,771,355
6,238,508 24,893 55,530,423 157,158,377
- - 7,585,923 1,502,036
6,238,508 24,893 63,116,346 158,660,413
6,260,550$ 43,650$ 82,510,513$ 258,431,768$
Public Financing
Authority
Municipal
Financing
Authority
Debt Service Funds
See Notes to Financial Statements 412019-02-19 Agenda Packet Page 82
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, 2018
Net change in fund balances - total governmental funds 99,771,355$
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 $6,811,440, and is net of 41,544,614
loss on disposal of assets of ($2,933,905).
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
in the amount of $360,104.(28,568,473)
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 (74,485,000)
Premium from issuance of long-term debt (10,144,025)
Principal payment of long-term debt 11,898,280
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 1,486,612
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 (28,366)
Changes in claims payable (574,976)
Capital leases entered into (2,598,124)
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.(499,033)
Revenues reported as unavailbale revenue in the governmental funds and recognized in the statement of activities.
These are included in the intergovernmental revenues in the governmental fund activity.12,130,278
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. 645,461
OPEB 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. (725,034)
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. (18,601,372)
Change in Net Position of Governmental Activities 30,928,188$
See Notes to Financial Statements 422019-02-19 Agenda Packet Page 83
PROPRIETARY FUND
FINANCIAL STATEMENTS
432019-02-19 Agenda Packet Page 84
CITY OF CHULA VISTA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
JUNE 30, 2018
Governmental
Other Activities-
Enterprise Internal
Funds Totals Service Funds
Assets:
Current:
Cash and investments 101,631,877$ 3,840,699 $ 1,526,079 $ - $ 364,342 $ 107,362,997$ 5,131,182 $
Receivables:
Accounts 5,692,324 - 13,262 - 132,580 5,838,166 11,042
Prepaid costs 35,310 - 39,726 - - 75,036 -
Cash with fiscal agent - - - - - - 338,749
Total Current Assets 107,359,511 3,840,699 1,579,067 - 496,922 113,276,199 5,480,973
Noncurrent:
Advances to other funds 19,332,929 - - - - 19,332,929 -
Capital assets - net of accumulated depreciation 130,505,085 113,643 40,185 197,028,737 - 327,687,650 607,999
Total Noncurrent Assets 149,838,014 113,643 40,185 197,028,737 - 347,020,579 607,999
Total Assets 257,197,525 3,954,342 1,619,252 197,028,737 496,922 460,296,778 6,088,972
Deferred Outflows of Resources:
Deferred items related to pensions 2,654,628 - 4,089,321 - - 6,743,949 611,846
Deferred items related to OPEB 7,293 - 8,719 - - 16,012 1,268
Total Deferred Outflows of Resources 2,661,921 - 4,098,040 - - 6,759,961 613,114
Liabilities:
Current:
Accounts payable 307,149 - 104,143 28,244 6,380 445,916 432,707
Accrued liabilities 122,043 - 164,738 - - 286,781 31,688
Retention payable 38,434 - - - - 38,434 -
Unearned revenues 221,091 - - - 163,380 384,471 -
Due to other funds - - 46,944 82,342 128,859 258,145 -
Accrued compensated absences 165,056 - 268,055 - - 433,111 32,029
Total Current Liabilities 853,773 - 583,880 110,586 298,619 1,846,858 496,424
Noncurrent:
Advances from other funds - 19,241,720 - - - 19,241,720 -
Accrued compensated absences 61,254 - 135,278 - - 196,532 21,702
Net pension liability 14,606,011 - 22,368,137 - - 36,974,148 3,494,202
Total OPEB liability 668,657 - 799,480 - - 1,468,137 `116,288
Bonds, notes, and capital leases 17,245 - - - - 17,245 -
Total Noncurrent Liabilities 15,353,167 19,241,720 23,302,895 - - 57,897,782 3,632,192
Total Liabilities 16,206,940 19,241,720 23,886,775 110,586 298,619 59,744,640 4,128,616
Deferred Inflows of Resources:
Deferred items related to pensions 348,523 - 533,741 - - 882,264 83,377
Total Deferred Inflows of Resources 348,523 - 533,741 - - 882,264 83,377
Net Position:
Investment in capital assets 130,487,840 113,643 40,185 197,028,137 - 327,669,805 607,999
Unrestricted 112,816,143 (15,401,021) (18,743,409) (109,986) 198,303 78,760,030 1,882,094
Total Net Position 243,303,983$ (15,287,378)$ (18,703,224)$ 196,918,151$ 198,303$ 406,429,835$ 2,490,093$
Reconciliation of Net Position to the Statement of Net Position
Net Position per Statement of Net Position - Proprietary Funds 406,429,835$
Prior years' accumulated adjustment to reflect the consolidation of
internal service funds activities related to the enterprise funds (172,941)
Current years' adjustments to reflect the consolidation of internal
service activities related to enterprise funds (30,190)
Net Position per Statement of Net Position 406,226,704$
Sewer
Development
Impact Fees
Development
Services Fund
CV Elite Athlete
Training Ctr
Business-Type Activities - Enterprise Funds
Sewer Fund
See Notes to Financial Statements 442019-02-19 Agenda Packet Page 85
CITY OF CHULA VISTA
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2018
Governmental
Other Activities-
Enterprise Internal
Funds Totals Service Funds
Operating Revenues:
Sales and service charges 37,870,947$ 1,201,669$ 10,596,287$ -$ -$ 49,668,903$ -$
Interdepartmental charges - - - - - - 8,111,740
Other 256,787 - 33,528 124,381 - 414,696 189,401
Total Operating Revenues 38,127,734 1,201,669 10,629,815 124,381 - 50,083,599 8,301,141
Operating Expenses:
Administration and general 25,847,854 5,769 10,676,618 170,541 13,035 36,713,817 7,381,584
Source of supply 2,556,455 - - - - 2,556,455 -
Depreciation expense 6,422,567 3,041 7,091 505,719 - 6,938,418 360,104
Total Operating Expenses 34,826,876 8,810 10,683,709 676,260 13,035 46,208,690 7,741,688
Operating Income (Loss)3,300,858 1,192,859 (53,894) (551,879) (13,035) 3,874,909 559,453
Nonoperating Revenues (Expenses):
Intergovernmental - - - - 104,899 104,899 -
Interest revenue 1,014,434 25,374 (21,100) (389) 137,420 1,155,739 (29,449)
Interest expense - (25,737) - - - (25,737) -
Total Nonoperating
Revenues (Expenses)1,014,434 (363) (21,100) (389) 242,319 1,234,901 (29,449)
4,315,292 1,192,496 (74,994) (552,268) 229,284 5,109,810 530,004
Transfers in - - 463,714 86,878 - 550,592 85,267
Transfers out (2,765,533) - (1,796,648) (26,533) (132,580) (4,721,294) -
Changes in Net Position 1,549,759 1,192,496 (1,407,928) (491,923) 96,704 939,108 615,271
Net Position:
Beginning of Year, as
previously reported 242,378,623 (16,479,874) (16,548,732) 197,410,074 (427,256) 406,332,835 1,983,413
Restatements (624,399) - (746,564) - 528,855 (842,108) (108,591)
Beginning of Fiscal Year, as restated 241,754,224 (16,479,874) (17,295,296) 197,410,074 101,599 405,490,727 1,874,822
End of Fiscal Year 243,303,983$ (15,287,378)$ (18,703,224)$ 196,918,151$ 198,303$ 406,429,835$ 2,490,093$
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 939,108$
Adjustment to reflect the consolidation of current fiscal year
internal service funds activities related to enterprise funds (30,190)
Changes in Net Position of Business-Type Activities per Statement of Activities 908,918$
Business-Type Activities - Enterprise Funds
Sewer Fund
Sewer
Development
Impact Fees
Development
Services Fund
CV Elite
Athlete
Training Ctr
Income (Loss) Before Transfers
See Notes to Financial Statements 452019-02-19 Agenda Packet Page 86
CITY OF CHULA VISTA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2018
Governmental
Other Activities-
Enterprise Internal
Funds Totals Service Funds
Cash Flows from Operating Activities:
Cash received from customers and users 37,019,662$ 1,201,669$ 11,356,554$ 124,381$ (102,580)$ 49,599,686$ -$
Cash received from/(paid to) interfund service provided - - - 77,417 101,767 179,184 8,369,942
Cash received from/(paid to) suppliers for goods and services (2,971,097) - (4,602) (91,213) (2,620) (3,069,532) 108,918
Cash paid to employees for services (25,737,088) (5,769) (7,530,541) (170,541) (13,035) (33,456,974) (6,712,742)
Net Cash Provided (Used) by Operating Activities 8,311,477 1,195,900 3,821,411 (59,956) (16,468) 13,252,364 1,766,118
Cash Flows from Non-Capital
Financing Activities:
Cash transfers out (2,765,533) - (1,796,648) (26,533) (132,580) (4,721,294) -
Cash transfers in - - 463,714 86,878 - 550,592 85,267
Repayment received from other funds 174,143 - (894,022) - - (719,879) (108,591)
Repayment made to other funds - (174,263) - - - (174,263) -
Interest paid to other funds - (25,737) - - - (25,737) -
Net Cash Provided (Used) by
Non-Capital Financing Activities (2,591,390) (200,000) (2,226,956) 60,345 (132,580) (5,090,581) (23,324)
Cash Flows from Capital
and Related Financing Activities:
Proceeds from capital debt 17,245 - - - - 17,245 -
Acquisition and construction of capital assets (3,379,279) - (47,276) - - (3,426,555) -
Net Cash Provided (Used) by
Capital and Related Financing Activities (3,362,034) - (47,276) - - (3,409,310) -
Cash Flows from Investing Activities:
Interest received 1,014,434 25,374 (21,100) (389) 137,420 1,155,739 (29,449)
Net Cash Provided (Used) by
Investing Activities 1,014,434 25,374 (21,100) (389) 137,420 1,155,739 (29,449)
Net Increase (Decrease) in Cash
and Cash Equivalents 3,372,487 1,021,274 1,526,079 - (11,628) 5,908,212 1,713,345
Cash and Cash Equivalents at Beginning of Year 98,259,390 2,819,425 - - 375,970 101,454,785 3,756,586
Cash and Cash Equivalents at End of Year 101,631,877$ 3,840,699$ 1,526,079$ -$ 364,342$ 107,362,997$ 5,469,931$
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)3,300,858$ 1,192,859$ (53,894)$ (551,879)$ (13,035)$ 3,874,909$ 559,453$
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
Depreciation 6,422,567 3,041 7,091 505,719 - 6,938,418 360,104
(Increase) decrease in accounts receivable (1,329,163) - 726,739 124,383 (102,580) (580,621) 61,968
(Increase) decrease in prepaid costs 966 - (39,726) - - (38,760) 896
(Increase) decrease in deferred outflows from pensions (369,818) - (944,175) - (2,620) (1,316,613) (70,901)
(Increase) decrease in deferred outflows from OPEB (7,293) - (8,719) - - (16,012) (1,268)
Increase (decrease) in accounts payable (436,629) - 35,124 (91,213) - (492,718) 115,751
Increase (decrease) in due to other funds - - - 77,417 101,767 179,184 -
Increase (decrease) in retentions payable 21,021 - - - - 21,021 -
Increase (decrease) in accrued liabilities (89,525) - 38,647 - - (50,878) 9,332
Increase (decrease) in unearned revenue 221,091 - - (124,383) - 96,708 -
Increase (decrease) in compensated absences (22,070) - 42,817 - - 20,747 5,024
Increase (decrease) in net pension liability 569,896 - 3,927,639 - - 4,497,535 547,161
Increase (decrease) in total OPEB liability 44,258 - 52,916 - - 97,174 116,288
Increase (decrease) in deferred inflows from pensions (14,682) - 36,952 - - 22,270 62,310
Total Adjustments 5,010,619 3,041 3,875,305 491,923 (3,433) 9,377,455 1,206,665
Net Cash Provided (Used) by
Operating Activities 8,311,477$ 1,195,900$ 3,821,411$ (59,956)$ (16,468)$ 13,252,364$ 1,766,118$
Non-Cash Investing, Capital, and Financing Activities:
Transfer of capital assets between funds 128,824$ (128,824)$ -$ -$ -$ -$ -$
Adjustment due to total OPEB liability adjustment (624,399) - (746,564) - - (1,370,963) -
Business-Type Activities - Enterprise Funds
Sewer Fund
Sewer
Development
Impact Fees
Development
Services Fund
CV Elite
Athlete
Training Ctr
See Notes to Financial Statements 462019-02-19 Agenda Packet Page 87
CITY OF CHULA VISTA
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
JUNE 30, 2018
Agency
Funds
Assets:
Pooled cash and investments 9,033,625$ 4,956,780$
Receivables:
Accounts - 3,572
Notes and loans - 128,544
Allowance for uncollectible loans - (128,544)
Accrued interest 1,431 -
Restricted assets:
Cash and investments 11,767,185 -
Cash and investments with fiscal agents 43,522,543 490
Capital assets:
Capital assets, not being depreciated - 6,142,055
Capital assets, net of accumulated depreciation - 989,030
Total Assets 64,324,784$ 12,091,927$
Deferred Outflows of Resources:
Deferred charge on refunding 1,502,710$
Total Deferred Outflows of Resources 1,502,710$
Liabilities and Net Position:
Liabilities:
Accounts payable 428,573$ -$
Accrued liabilities 5,885 1,329
Accrued interest - 284,730
Unearned revenues 15,593 -
Deposits payable 11,341,530 -
Due to other governments - 478,634
Due to the City of Chula Vista - 10,109,832
Due to external parties/other agencies 52,533,203 -
Long-term liabilities:
Due in one year - 1,665,000
Due in more than one year - 30,484,019
Total Liabilities 64,324,784$ 43,023,544
Net Position:
Held in trust for other purposes (29,428,907)
Total Net Position (29,428,907)$
Private-Purpose
Trust Fund
Successor Agency of
the Former Chula
Vista RDA
See Notes to Financial Statements 472019-02-19 Agenda Packet Page 88
CITY OF CHULA VISTA
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUNDS
YEAR ENDED JUNE 30, 2018
Additions:
Taxes 4,378,545$
Interest and change in fair value of investments 18,022
Total Additions 4,396,567
Deductions:
Administrative expenses 513,159
Contractual services 268,223
Contributions to other governments 876,923
Interest expense 1,014,033
Depreciation expense 47,724
Loss on disposal of land 657,627
Total Deductions 3,377,689
Changes in Net Position 1,018,878
Net Position - Beginning of the Year (30,445,339)
Restatements (2,446)
Net Position - Beginning of the Year, as restated (30,447,785)
Net Position - End of the Year (29,428,907)$
Private-Purpose
Trust Fund
Successor Agency of
the Former Chula
Vista RDA
See Notes to Financial Statements 482019-02-19 Agenda Packet Page 89
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2018
NOTE DESCRIPTION PAGE
1 Reporting Entity and Summary of Significant Accounting Policies 51
2 Cash and Investments 64
3 Receivables 69
4 Interfund Balances and Transactions 75
5 Capital Assets 78
6 Long-Term Debt 80
7 Unearned/Deferred Revenue 95
8 Compensated Absences 96
9 Other Required Fund Disclosures 97
10 Self-Insurance Accrued Liabilities 97
11 Pension Plans 98
12 Post Retirement Health Benefits 106
13 Commitments and Contingencies 110
14 Classification of Fund Balances 111
15 Prior Period Adjustments 112
16 Subsequent Events 112
492019-02-19 Agenda Packet Page 90
502019-02-19 Agenda Packet Page 91
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2018
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
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
A. Reporting Entity (Continued)
The Chula Vista Public Financing Authority (the “Public Financing Authority”) (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. Separate financial
statements are available at the City.
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.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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 60 days after year-end for primary revenue sources
(i.e. property tax, sales tax, intergovernmental revenues and other taxes). Revenue recognition for
grants is up to one year. Expenditures are recorded in the accounting period in which the related fund
liability is incurred.
Unavailable revenues arise when potential revenues do not meet both the “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.
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.
Other Transportation Program Fund – This fund accounts for a number of Federal and State
transportation grants received by the City, including Bike Facilities and Transportation, Highway
Bridge Rehabilitation and Replacement, Highway Safety Improvements, and Active
Transportation.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
B. Basis of Accounting and Measurement Focus (Continued)
Governmental Fund Financial Statements (Continued)
Public Financing Authority Debt Service Fund- This fund is used to account for financing the
acquisition of bonds, notes and other obligations of, or for the purpose of making loans to the City
and / or to refinance outstanding obligations of the City.
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.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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.
Sewer Development Impact Fees Fund – This fund is a depository for sewer development impact
fees (DIFs).
Development Services Fund – This fund is a depository for a portion of developer fees and other
development related activities.
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.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
B. Basis of Accounting and Measurement Focus (Continued)
Fiduciary Fund Financial Statements (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 $1,814,354 for the fiscal year ended
June 30, 2018.
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.
572019-02-19 Agenda Packet Page 98
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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:
¾ Interest Rate Risk
¾ Credit Risk
o Overall
o Custodial Credit Risk
o Concentration of Credit Risk
¾ Foreign 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,
Public Financing Authority, Sewer Fund and Development Service 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:
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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. Other Postemployment Benefits
For purposes of measuring the total OPEB liability, deferred outflows of resources and deferred inflows
of resources related to OPEB, and OPEB expense have been determined by an independent actuary.
For this purpose, benefit payments are recognized when currently due and payable in accordance with
the benefit terms.
Generally accepted accounting principles require that the reported results must pertain to liability
information within certain defined timeframes. For this report, the following timeframes are used:
Valuation Date June 30, 2017
Measurement Date June 30, 2018
Measurement Period July 1, 2017 to June 30, 2018
L. 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.
M. 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 items relate to deferred
outflows related to net pension and total OPEB liability reported in the statement of net position.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
M. Deferred Outflows/Inflows of Resources (Continued)
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 items relate to deferred inflows
related to the net pension and total OPEB liability reported in the statement of net position. 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.
N. 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.
O. 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.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
P. 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.
Q. 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.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
Q. Fund Balances (Continued)
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.
R. 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.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued)
S. 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.
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, 2018.
Fiduciary Funds
Governmental
Activities
Business-Type
Activities Total
Statement of Net
Position Total
Cash and investments 162,084,322$ 107,362,997$ 269,447,319$ 13,990,405$ 283,437,724$
Restricted cash and investments:
Held by City 804,373 - 804,373 11,767,185 12,571,558
Held by fiscal agents 71,806,139 - 71,806,139 43,523,033 115,329,172
Total restricted cash and investments 72,610,512 - 72,610,512 55,290,218 127,900,730
Total cash and investments 234,694,834$ 107,362,997$ 342,057,831$ 69,280,623$ 411,338,454$
Government-Wide Statement of Net Position
Cash, cash equivalents and investments consisted of the following at June 30, 2018:
Petty cash 9,625$
Deposits with financial institution 50,062,254
Investments 245,937,403
Investments held by fiscal agents 115,329,172
Total cash and investments 411,338,454$
A. Deposits
The carrying amount of the City’s cash deposits were $50,062,254 at June 30, 2018. Bank balances
before reconciling items were $47,226,842 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 $250,000 by the Federal Deposit Insurance Corporation. The
City, however, has not waived the collateralization requirements.
642019-02-19 Agenda Packet Page 105
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 2 – Cash and Investments (Continued)
A. Deposits (Continued)
The City follows the practice of pooling cash and investments of all funds, except for funds required to
be held by fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash
and investments is allocated on an accounting period basis to the various funds based on the period-end
cash and investment balances. Interest income from cash and investments with fiscal agents is credited
directly to the related fund.
B. Investments
As of June 30, 2018, the City had the following investments and maturities:
Investment Type Fair Value 1 year or fewer 1 - 2 years 2 - 3 years 3 - 4 years 4 - 5 years Over 5 years
LAIF 1,669,284$ 1,669,284$ -$ -$ -$ -$ -$
Time Deposits 310,000 310,000 - - - - -
San Diego County Investment Pool 92,379,939 92,379,939 - - - - -
Federal National Mortgage Association 455,707 - 455,707 - - - -
US Treasury Notes 64,157,343 31,741,009 26,133,374 6,282,960 - - -
Medium-Term Corporate Notes 40,072,048 16,387,821 18,804,071 4,880,156 - - -
Commercial Paper 1,493,368 1,493,368 - - - - -
Asset Backed Securities 5,712,411 - 858,735 3,226,524 527,227 1,099,925 -
Money Market Funds 39,687,303 31,709,803 7,977,500 - - - -
Held by bond trustee:
Mutual Funds 115,329,172 115,329,172 - - - - -
Total 361,266,575$ 291,020,396$ 54,229,387$ 14,389,640$ 527,227$ 1,099,925$ -$
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.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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%
Placement Service Deposits 5 years 30%5%
* 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
662019-02-19 Agenda Packet Page 107
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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, 2018, the City’s pooled cash and
investments had the following maturities:
Maturity
Percentage of
Investment
Less than one year 71.4%
1 - 2 years 22.1%
2 - 3 years 5.9%
3 - 4 years 0.2%
4 - 5 years 0.4%
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 1,669,284$ Aa3 AA-
Time Deposits 310,000 Not Rated Not Rated
San Diego County Investment Pool 92,379,939 Aaa AAA
Federal National Mortgage Association 455,707 Aaa AA+
US Treasury Notes 64,157,343 Aaa AA+
Medium-Term Corporate Notes 40,072,048 Baa1 to Aaa BBB+ to AAA
Commercial Paper 1,493,368 Baa1 to Aaa BBB+ to AAA
Asset Backed Securities 5,712,411 Baa1 to Aaa BBB+ to AAA
Money Market Funds 155,016,475 Not Rated Not Rated
361,266,575$
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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. The City did not have any investments in
any one issuer that represent 5% or more of total City’s at June 30, 2018.
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, 2018, the City had $1,669,284 invested in LAIF. LAIF determines fair value on its
investment portfolio based on market quotations for those securities where market quotations are
readily available and based on amortized cost or best estimate for those securities where market value
is not readily available. The City valued its investments in LAIF as of June 30, 2018, by multiplying
its account balance with LAIF times a fair value factor determined by LAIF. This fair value factor was
determined by dividing all LAIF participants’ total aggregate amortized cost by total aggregate fair
value. The credit quality rating of LAIF is unrated as of June 30, 2018.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 2 – Cash and Investments (Continued)
E. Fair Value Hierarchy
The City categorizes its fair value measurements within the fair value hierarchy established by generally
accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair
value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs
are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The City has
the following recurring fair value measurements as of June 30, 2018:
Totals 1 2 3
U.S. Agency Securities 455,707$ -$ 455,707$ -$
Local Agency Investment Fund (LAIF)1,669,284 - 1,669,284 -
U.S. Treasury Notes 64,157,343 64,157,343 - -
Medium-Term Corporate Notes 40,072,048 - 40,072,048 -
Commercial Paper 1,493,368 - 1,493,368 -
Asset Backed Securities 5,712,411 - 5,712,411 -
Time Deposits 310,000 - 310,000 -
San Diego County Investment Pool 92,379,939 - 92,379,939 -
Money Market Mutual Funds 39,687,303 - 39,687,303 -
Held by Fiscal Agent:
Cash & Money Market Mutual Funds 115,329,172 - 115,329,172 -
Total Investments 361,266,575$ 64,157,343$ 297,109,232$ -$
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, 2018, the City had the following taxes receivable:
Governmental
Activities
Sales Tax 8,057,753$
Property Tax 544,360
Utilities Users Tax 613,134
Transient Occupancy Tax 642,020
Franchise Fee Tax 2,195,578
Special Assessments 67,914
Total 12,120,759$
692019-02-19 Agenda Packet Page 110
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 3 – Receivables (Continued)
B. Loans Receivable
At June 30, 2018, 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 $39,534,303:
Principal Interest Total
South Bay Community Services (Trolley Trestle, Muncey Manor, CNV I, CNII, NCV II) $ 3,880,292 $ 2,918,843 $ 6,799,135
Heritage and Sunrose Apartments (South Bay Community Villas L.P.) - - -
Girls and Boys Club Construction Loan 56,250 - 56,250
Rancho Vista Housing (Chelsea Investment Corporation) 1,500,000 623,220 2,123,220
St. Regis Park (Chelsea Investment Corp) 1,387,152 1,450,601 2,837,753
Chula Vista Rehabilitation CHIP Loans 3,321,557 191,412 3,512,969
Park Village Apts (Civic Center Barrio Housing Corporation) 154,107 - 154,107
Mobile Home Assistance Programs (Orange Tree) 36,105 - 36,105
Los Vecinos (Wakeland Housing and Development Corporation) 5,680,000 2,937,732 8,617,732
Main Plaza (Alpha III Development Inc.) 1,800,000 714,813 2,514,813
Seniors on Broadway (MAAC Project) 3,511,194 1,279,800 4,790,994
The Landings I & II (Chelsea Investment Corp) 8,728,352 1,335,140 10,063,492
First Time Home Buyers Program 2,587,129 41,718 2,628,847
NSP Rental Housing Program 1,210,800 231,588 1,442,388
Community Energy Retrofit Program 39,962 - 39,962
Lofts on Landis 1,700,000 239,486 1,939,486
Duetta Apartments (F Street Family CIC, LP) 895,340 - 895,340
Volta Senior Apartments (G Street Seniors CIC, LP) 932,000 - 932,000
Anita Street (Wakeland Housing And Development Corporation) 3,841,741 16,911 3,858,652
41,261,981$ 11,981,264$ 53,243,245$
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, 2018, the outstanding
balance of the loan was $6,799,135, which included an interest accrual of $2,918,843.
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, 2018
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. The loan was
paid off during the fiscal year.
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, 2018, 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, 2018, the outstanding balance of
the loan was $2,123,220 which included an interest accrual of $623,220.
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, 2018, the
outstanding balance of the loan was $2,837,753 which included an interest accrual of $1,450,601.
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, 2018, the
outstanding balance of the loan was $3,512,969 which included an interest accrual of $191,412.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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, 2018, the outstanding balance of the loan was $154,107.
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, 2018, 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, 2018, the
outstanding balance of the loan was $8,617,732 which included an interest accrual of $2,937,732.
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, 2018, the outstanding balance of the loan was $2,514,813 which included an interest accrual
of $714,813.
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, 2018
Note 3 – Receivables (Continued)
B. Loans Receivable (Continued)
Seniors on Broadway (MAAC Project) (Continued)
June 30, 2018, the outstanding balance of the loan was $4,790,994 which included an interest accrual
of $1,279,800.
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, 2018, the outstanding balance of the loan was $10,063,492 which included an interest
accrual of $1,335,140.
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, 2018, the outstanding balance of the loan was $2,628,847
which included an interest accrual of $41,718.
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, 2018, the outstanding balance
of the loan was $1,442,388 which included an interest accrual of $231,588.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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, 2018, the outstanding balances of the loans were
$39,962.
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, 2018, the outstanding balance of the loan was $1,939,486
which included an interest accrual of $239,486.
Duetta Apartments (F Street Family CIC, LP)
In 2016, the City entered into a loan agreement with F Street Family CIC, LP to assist to assist in the
construction and permanent financing of affordable multifamily apartments with 86 deed restricted
units for occupancy by extremely low, very low and lower income households. Loans are in the
principal amount of $800,000 from the City’s federal HOME funds, $372,660 from the City’s Balanced
Communities In-Lieu funds, and $895,340 from Low and Moderate Income Housing Fund. The loan
bears an interest rate of 3% simple interest per annum for a 55-year period. Payment of principal and
interest is made on an annual basis out of a fund equal to 50% of the residual receipts. The outstanding
principal and accrued interest on the loan is to be repaid by December 31, 2072. Fund balance has been
restricted in the Sundry Grants Special Revenue Fund and in the Low & Moderate Income Housing
Successor Special Revenue Fund. At June 30, 2018, the outstanding balance of the loans were
$895,340.
Volta Senior Apartments (G Street Seniors CIC, LP)
In 2016, the City entered into a loan agreement with G Street Senior CIC, LP to assist to assist in the
construction and permanent financing of affordable multifamily apartments with 122 deed restricted
units for occupancy by extremely low, very low and lower income households. The loan amount of
$932,000 was funded by the Low and Moderate Income Housing Fund. The loan bears an interest rate
of 3% simple interest per annum for a 55-year period. Payment of principal and interest is made on an
annual basis out of a fund equal to 50% of the residual receipts. The outstanding principal and accrued
interest on the loan is to be repaid by December 31, 2072. Fund balance has been restricted in the Low
& Moderate Income Housing Successor Special Revenue Fund. At June 30, 2018, the outstanding
balance of the loans were $932,000.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 3 – Receivables (Continued)
B. Loans Receivable (Continued)
Anita Street (Wakeland Housing and Development Corporation)
In 2017 and 2018, the City entered into an amended a loan agreement with Wakeland Housing to assist
in the acquisition of land and pre-development of an affordable multifamily apartment development
with up to 100 possible deed restricted units for occupancy by extremely low, very low and lower
income households. The loan amount of $3,841,741was funded by the Low and Moderate Income
Housing Fund. The loan bears an interest rate of 3% simple interest per annum for a 55-year period.
Payment of principal and interest is made on an annual basis out of a fund equal to 50% of the residual
receipts. The outstanding principal and accrued interest on the loan is to be repaid by December 31,
2076. Fund balance has been restricted in the Low & Moderate Income Housing Successor Special
Revenue Fund. At June 30, 2018, the outstanding balance of the loans were $3,858,652 which includes
an interest accrual of $16,911.
Note 4 – Interfund Balances and Transactions
Due to/Due from other funds
At June 30, 2018, interfund receivables and payables were as follows:
CV Elite
Athlete Nonmajor
Due from Other
Funds
Training
Center
Enterprise
Funds
General Fund 5,889,886$ 9,219,033$ 117,610$ 46,944$ 82,342$ 128,859$ 181,717$ 15,666,391$
Total 5,889,886$ 9,219,033$ 117,610$ 46,944$ 82,342$ 128,859$ 181,717$ 15,666,391$
Due To Other Funds
Sundry Grants
Nonmajor
Governmental
Funds Total
Development
Services
Other
Transportation
Program
Municipal
Financing
Authority
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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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 4 – Interfund Balances and Transactions (Continued)
Long-Term Advances
At June 30, 2018, balances were as follows:
Sewer Other
Development Impact Development Governmental
Funds Impact Fees Fund Funds Total
General Fund 1,491,970$ -$ -$ 1,491,970$
Sewer Enterprise Fund - 19,241,720 91,209 19,332,929
Total 1,491,970$ 19,241,720$ 91,209$ 20,824,899$
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 $1,491,970 at June 30, 2018. 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 $8,171,140 at June 30, 2018.
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. This advance was
eliminated for financial statement purposes as it is an intrafund advance.
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 $9,231,458 at June 30, 2018. The Agency will ensure that PAD funds are repaid to fully fund
the development of the park for which they were originally collected. This advance was eliminated for
financial statement purposes as it is an intrafund advance.
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 $19,332,929 at June 30, 2018, of which $19,241,720 is
outstanding from the Sewer Fund to the Sewer Development Impact Fees Fund and $91,209 is outstanding
from the Sewer Fund to the Storm Drain Fund.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 4 – Interfund Balances and Transactions (Continued)
Transfers In/Out
Interfund transfers for the year ended June 30, 2018 were as follows:
Sundry Grants Public Municipal Development Internal Non-Major
General Special Financing Financing Services CV Elite Service Governmental
Transfers Out Fund Revenue Fund Authority Authority Fund Training Center Funds Funds Total
General Fund -$ 98,319$ 2,477,423$ 620,106$ 374,529$ 86,878$ 85,267$ 2,196,979$ 5,939,501$
Sundry Grants Special Revenue 869,703 - - - - - - - 869,703
Development Impact - - 3,644,891 1,533,282 - - - - 5,178,173
Municipal Financing Authority - - - - - - - 12,903,918 12,903,918
Sewer Fund 2,749,473 - - - 16,060 - - - 2,765,533
Development Services Fund 1,796,648 - - - - - - - 1,796,648
CV Elite Training Center - - - - - - - 26,533 26,533
Non-Major Governmental Funds 4,078,021 30,694 665,205 - 73,125 - - 794,174 5,641,219
Non-Major Enterprise Funds 132,580 - - - - - - - 132,580
Total 9,626,425$ 129,013$ 6,787,519$ 2,153,388$ 463,714$ 86,878$ 85,267$ 15,921,604$ 35,253,808$
Transfers In
General Fund – Operating support to reimburse the General Fund for City staff services and equipment.
Total amount of reimbursement was $9,626,425.
Sundry Grants Special Revenue Fund – Transferring the General Fund’s matching contribution to the
federal grants in the amount of $129,013.
Public Financing Authority – Funding debt service funds for repayment of various long-term obligations
amounted to $6,787,519.
Municipal Financing Authority - Funding debt service fund for repayment of long-term obligation
amounted to $2,153,388.
Development Services Fund - Operating support to reimburse the Development Services Fund for services
provided; $374,529 reimbursement from the General Fund; $16,060 from Sewer Services; and $73,125
from the Chula Vista Housing Authority.
Chula Vista Elite Athlete Training Center - Reimbursements from General fund: $86,878 for telecom site
license fee.
Internal Service Funds - $85,267 was transferred to the Central Garage fund to reimburse the fund for staff
services.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 4 – Interfund Balances and Transactions (Continued)
Transfers In/Out (Continued)
Non-major Governmental Funds - Funding debt service funds for replacement of various long term
obligations amounting to $15,921,604. Transfer from General fund in the amount of $2,196,979 for various
debt obligations. Transfer from 2017 CREBs to CIP in the amount of $12,903,918. Transfer from Chula
Vista Elite Athlete Training Center to Eastlake Maintenance District in the amount of $26,533 for taxes
related to City owned property. Various transfers between non-major funds in the amount of $794,174.
Note 5 – Capital Assets
A. Government-Wide Financial Statements
Summary of changes in capital assets for governmental activities for the year ended June 30, 2018, are
as follows:
Balance CIP Balance
July 1, 2017 Additions Deletions Transfers June 30, 2018
Capital assets, not being depreciated:
Land 436,830,968$ -$ -$ -$ 436,830,968$
Construction in progress 44,709,495 29,778,405 (2,406,284) (9,342,297) 62,739,319
Total capital assets, not being depreciated 481,540,463 29,778,405 (2,406,284) (9,342,297) 499,570,287
Capital assets, being depreciated:
Buildings 204,944,548 - (996,464) - 203,948,084
Improvements other than buildings 132,369,739 - - 140,037 132,509,776
Machinery and equipment 32,612,890 7,888,674 (526,022) - 39,975,542
Infrastructure 745,308,377 6,811,440 - 9,202,260 761,322,077
Subtotal 1,115,235,554 14,700,114 (1,522,486) 9,342,297 1,137,755,479
Less accumulated depreciation
Buildings (57,321,035) (3,996,320) 485,612 - (60,831,743)
Improvements other than buildings (51,653,678) (2,684,216) - - (54,337,894)
Machinery and equipment (25,886,305) (2,268,512) 509,253 - (27,645,564)
Infrastructure (314,519,906) (19,979,529) - - (334,499,435)
Subtotal (449,380,924) (28,928,577) 994,865 - (477,314,636)
Total capital assets, being depreciated 665,854,630 (14,228,463) (527,621) 9,342,297 660,440,843
Total governmental activities 1,147,395,093$ 15,549,942$ (2,933,905)$ -$ 1,160,011,130$
782019-02-19 Agenda Packet Page 119
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 5 – Capital Assets (Continued)
A. Government-Wide Financial Statements (Continued)
Depreciation expense was charged to functions/programs as follows:
General government 1,039,765$
Public safety 1,727,049
Public works 24,055,825
Parks and recreation 1,727,348
Library 18,486
Internal service 360,104
28,928,577$
Summary of changes in capital assets for business-type activities for the year ended June 30, 2018, are
as follows:
Balance CIP Balance
July 1, 2017 Additions Deletions Transfers June 30, 2018
Capital assets, not being depreciated:
Land 180,677,144$ -$ -$ -$ 180,677,144$
Construction in progress 2,112,329 2,385,270 (81,356) (241,832) 4,174,411
Total capital assets, not being depreciated 182,789,473 2,385,270 (81,356) (241,832) 184,851,555
Capital assets, being depreciated:
Buildings and structures 17,027,588 - - - 17,027,588
Machinery and equipment 5,824,412 1,122,641 - - 6,947,053
Infrastructure 246,881,564 - - 241,832 247,123,396
Subtotal 269,733,564 1,122,641 - 241,832 271,098,037
Less accumulated depreciation
Buildings and structures (170,276) (505,719) - - (675,995)
Machinery and equipment (3,112,461) (822,617) - - (3,935,078)
Infrastructure (118,040,787) (5,610,082) - - (123,650,869)
Subtotal (121,323,524) (6,938,418) - - (128,261,942)
Total capital assets, being depreciated 148,410,040 (5,815,777) - 241,832 142,836,095
Total business-type activities 331,199,513$ (3,430,507)$ (81,356)$ -$ 327,687,650$
Depreciation expense for business-type activities for the year ended June 30, 2018, are as follows:
CV Elite Training Center 505,719$
Sewer 6,429,658
Sewer DIFS 3,041
6,938,418$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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, 2018, are as
follows:
Balance Balance
July 1, 2017 Additions Deletions June 30, 2018
Capital assets, not being depreciated:
Land 7,676,605$ -$ (1,534,550)$ 6,142,055$
Total capital assets, not being depreciated 7,676,605 - (1,534,550) 6,142,055
Capital assets, being depreciated:
Buildings 2,386,218 - - 2,386,218
Subtotal 2,386,218 - - 2,386,218
Less accumulated depreciation
Buildings (1,349,464) (47,724) - (1,397,188)
Subtotal (1,349,464) (47,724) - (1,397,188)
Total capital assets, being depreciated 1,036,754 (47,724) - 989,030
Total fiduciary activities 8,713,359$ (47,724)$ (1,534,550)$ 7,131,085$
Depreciation expense for fiduciary funds for the year ended June 30, 2018, was $47,724.
Note 6 – Long-Term Debt
Governmental Activities Long-Term Debt
A summary of changes in governmental activities long-term debt for the year ended June 30, 2018, is as
follows:
Balance Debt Debt Balance Due within Due in More
July 1, 2017 Issued Retired June 30, 2018 One Year Than One Year
Certificate of Participation 81,610,000$ -$ (3,350,000)$ 78,260,000$ 3,490,000$ 74,770,000$
Lease Revenue Bonds 24,415,000 74,485,000 (6,835,000) 92,065,000 6,660,000 85,405,000
Section 108 Loan 6,757,000 - (425,000) 6,332,000 446,000 5,886,000
Notes Payable 3,805,586 - (536,095) 3,269,491 523,435 2,746,056
Capital Leases 3,279,703 2,598,124 (752,184) 5,125,643 546,891 4,578,752
Bond Premium 7,603,488 10,144,025 (1,486,612) 16,260,901 - 16,260,901
Total 127,470,777$ 87,227,149$ (13,384,891)$ 201,313,035$ 11,666,326$ 189,646,709$
Classification
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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
July 1, 2017 Issued Retired June 30, 2018 One Year Than One Year
2014 Refunding COP 41,170,000$ -$ (1,730,000)$ 39,440,000$ 1,810,000$ 37,630,000$
2015 Refunding COP 31,840,000 - (1,620,000) 30,220,000 1,680,000 28,540,000
2016 Refunding COP 8,600,000 - - 8,600,000 - 8,600,000
Total 81,610,000$ -$ (3,350,000)$ 78,260,000$ 3,490,000$ 74,770,000$
Classification
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, 2018, the outstanding
balance is $39,440,000.
The annual debt service requirements for the 2014 Certificates of Participation outstanding at
June 30, 2018, are as follows:
Year Ending
June 30, Principal Interest Total
2019 1,810,000$ 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 2,210,000 1,396,081 3,606,081
2024-2028 12,930,000 5,154,156 18,084,156
2029-2033 16,495,000 1,742,091 18,237,091
Total 39,440,000$ 14,898,002$ 54,338,002$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
A. Certificates of Participation (Continued)
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, 2018, the outstanding balance is $30,220,000.
The annual debt service requirements for the 2015 Certificates of Participation outstanding at
June 30, 2018, are as follows:
Year Ending
June 30, Principal Interest Total
2019 1,680,000$ 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 2,040,000 878,763 2,918,763
2024-2028 9,875,000 3,103,713 12,978,713
2029-2033 9,025,000 1,478,644 10,503,644
2034 2,030,000 73,588 2,103,588
Total 30,220,000$ 9,978,260$ 40,198,260$
822019-02-19 Agenda Packet Page 123
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
A. Certificates of Participation (Continued)
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, 2018, the outstanding balance is $8,600,000.
The annual debt service requirements for the 2016 Certificates of Participation outstanding at
June 30, 2018, are as follows:
Year Ending
June 30, Principal Interest Total
2019 -$ 282,550$ 282,550$
2020 - 282,550 282,550
2021 - 282,550 282,550
2022 - 282,550 282,550
2023 - 282,550 282,550
2024-2028 1,485,000 1,398,050 2,883,050
2029-2033 4,225,000 872,650 5,097,650
2034-2036 2,890,000 175,200 3,065,200
Total 8,600,000$ 3,858,650$ 12,458,650$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
B. Lease Revenue Bonds
Balance Debt Debt Balance Due within Due in More
July 1, 2017 Issued Retired June 30, 2018 One Year Than One Year
2016 Lease Revenue Refunding Bonds 24,415,000$ -$ (1,285,000)$ 23,130,000$ 1,330,000$ 21,800,000$
2017 Lease Revenue Bonds - 61,355,000 (5,550,000) 55,805,000 5,330,000 50,475,000
2017 Lease Revenue Bonds, Series A - 12,045,000 - 12,045,000 - 12,045,000
2017 Lease Revenue Bonds, Series B - 1,085,000 - 1,085,000 - 1,085,000
Total 24,415,000$ 74,485,000$ (6,835,000)$ 92,065,000$ 6,660,000$ 85,405,000$
Classification
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, 2018, the outstanding balance is
$23,130,000.
The annual debt service requirements for the 2016 Lease Revenue Refunding Bonds outstanding at
June 30, 2018, are as follows:
Year Ending
June 30, Principal Interest Total
2019 1,330,000$ 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 1,520,000 624,275 2,144,275
2024-2028 8,540,000 2,193,575 10,733,575
2029-2033 7,500,000 752,038 8,252,038
Total 23,130,000$ 6,591,888$ 29,721,888$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
B. Lease Revenue Bonds (Continued)
2017 Lease Revenue Bonds
In June 2017, the Chula Vista Municipal Financing Authority (Authority) issued $61,355,000 in
2017 Lease Revenue Bonds to finance infrastructure, facilities and equipment and to pay the costs of
the issuance of the Bonds. Interest is payable semi-annually on November 1 and May 1 of each year,
commencing November 1, 2017. The bonds mature in 2027 and principal is payable on May 1 each
year, commencing May 1, 2018. As of June 30, 2018, the outstanding balance is $55,805,000.
The annual debt service requirements for the 2017 Lease Revenue Bonds outstanding at
June 30, 2018, are as follows:
Year Ending
June 30, Principal Interest Total
2019 5,330,000$ 2,790,250$ 8,120,250$
2020 5,605,000 2,523,750 8,128,750
2021 5,885,000 2,243,500 8,128,500
2022 6,185,000 1,949,250 8,134,250
2023 6,180,000 1,640,000 7,820,000
2024-2027 26,620,000 3,408,750 30,028,750
Total 55,805,000$ 14,555,500$ 70,360,500$
2017 Lease Revenue Bonds, Series A (New Clean Renewable Energy Bonds – Federally Taxable)
In December 2017, the Chula Vista Municipal Financing Authority (Authority) issued $12,045,000 in
2017 Lease Revenue Bonds, Series A (New Clean Renewable Energy Bonds – Federally Taxable), to
finance photovoltaic energy systems at various City facilities, to capitalize interest on the Bonds and to
pay the costs of issuance of the Bonds. Interest is payable semi-annually on December 1 and June 1 of
each year, commencing June 1, 2018. The bonds mature in 2049 and principal is payable on
December 1 each year, commencing December 1, 2021. As of June 30, 2018, the outstanding balance
is $12,045,000.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
B. Lease Revenue Bonds (Continued)
2017 Lease Revenue Bonds, Series A (New Clean Renewable Energy Bonds – Federally Taxable)
(Continued)
The annual debt service requirements for 2017 Lease Revenue Bonds, Series A (New Clean Renewable
Energy Bonds – Federally Taxable) outstanding at June 30, 2018, are as follows:
Year Ending
June 30, Principal Interest Total
2019 -$ 485,781$ 485,781$
2020 - 485,781 485,781
2021 - 485,781 485,781
2022 40,000 485,262 525,262
2023 50,000 484,045 534,045
2024-2028 605,000 2,376,307 2,981,307
2029-2033 1,565,000 2,190,779 3,755,779
2034-2038 2,225,000 1,821,402 4,046,402
2039-2043 2,905,000 1,309,131 4,214,131
2044-2048 3,780,000 607,691 4,387,691
2049 875,000 18,703 893,703
Total 12,045,000$ 10,750,663$ 22,795,663$
2017 Lease Revenue Bonds, Series B (Tax-Exempt)
In December 2017, the Chula Vista Municipal Financing Authority (Authority) issued $12,045,000
in 2017 Lease Revenue Bonds, Series B (Tax-Exempt), to finance photovoltaic energy systems at
various City facilities, to capitalize interest on the Bonds and to pay the costs of issuance of the
Bonds. Interest is payable semi-annually on December 1 and June 1 of each year, commencing
June 1, 2018. The bonds mature in 2029 and principal is payable on December 1 each year,
commencing December 1, 2019. As of June 30, 2018, the outstanding balance is $1,085,000.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
B. Lease Revenue Bonds (Continued)
2017 Lease Revenue Bonds, Series B (Tax-Exempt) (Continued)
The annual debt service requirements for 2017 Lease Revenue Bonds, Series B (Tax-Exempt),
outstanding at June 30, 2018, are as follows:
Year Ending
June 30, Principal Interest Total
2019 -$ 42,350$ 42,350$
2020 105,000 40,775 145,775
2021 105,000 37,100 142,100
2022 105,000 32,900 137,900
2023 110,000 28,600 138,600
2024-2028 550,000 77,000 627,000
2029 110,000 2,200 112,200
Total 1,085,000$ 260,925$ 1,345,925$
C. 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, 2018, the outstanding balance is $6,332,000. The annual debt service payments are as
follows:
Year Ending
June 30, Principal Interest Total
2019 446,000$ 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 542,000 219,668 761,668
2024-2028 3,144,000 631,761 3,775,761
2029 724,000 19,620 743,620
Total 6,332,000$ 2,002,032$ 8,334,032$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
D. Notes Payable
Balance Debt Debt Balance Due within Due in More
June 30, 2017 Issued Retired June 30, 2018 One Year Than One Year
Taxable QECB Lease Purchase Agreement 1,450,034$ -$ (187,693)$ 1,262,341$ 189,401$ 1,072,940$
California Energy Commission (CEC) Loan #2 1,388,219 - (136,536) 1,251,683 140,663 1,111,020
California Energy Commission (CEC) Loan #3 899,489 - (176,329) 723,160 178,097 545,063
SDG&E OBF Loan #1 (Parkway Boiler)34,069 - (8,518) 25,551 8,518 17,033
SDG&E OBF Loan #2 (Transit HVAC)33,775 - (27,019) 6,756 6,756 -
Total CEC Loans/SDG&E On Bill Financing 2,355,552 - (348,402) 2,007,150 334,034 1,673,116
Total 3,805,586$ -$ (536,095)$ 3,269,491$ 523,435$ 2,746,056$
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, 2018, the outstanding balance is $1,262,341. The annual debt service requirements are
as follows:
Year Ending
June 30, Principal Interest Total
2019 189,401$ 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 196,391 17,636 214,027
2024-2025 297,941 11,816 309,757
Total 1,262,341$ 176,545$ 1,438,886$
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, 2018, the outstanding balance is $2,007,150. The annual debt service requirements are
as follows:
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
D. Notes Payable (Continued)
California Energy Commission Loans/SDG&E On-Bill Financing (Continued)
Year Ending
June 30, Principal Interest Total
2019 334,034$ 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 158,453 18,717 177,170
2024-2026 504,637 26,869 531,506
Total 2,007,150$ 182,062$ 2,189,212$
E. Capital Leases
Balance Debt Debt Balance Due within Due in More
July 1, 2017 Issued Retired June 30, 2018 One Year Than One Year
Solar Energy Financing 1,539,535$ -$ (179,976)$ 1,359,559$ 125,834$ 1,233,725$
Osh Kosh Capital 342,812 - (82,076) 260,736 84,448 176,288
Marlin Panasonic 223,370 - (95,580) 127,790 101,970 25,820
PNC Equipment 1,173,986 - (114,622) 1,059,364 118,289 941,075
JP Morgan Equipment Lease - 1,229,470 (111,516) 1,117,954 113,913 1,004,041
Motorola PSA Equipment Lease - 1,351,409 (167,899) 1,183,510 - 1,183,510
Mail Folding Machine Lease - 17,245 (515) 16,730 2,437 14,293
Total 3,279,703$ 2,598,124$ (752,184)$ 5,125,643$ 546,891$ 4,578,752$
Classification
Solar Energy Financing
On July 23, 2013, the City Council approved Resolution 2013-149 authorizing the City to utilize a
$2,121,500 Tax-Exempt Facility Lease Purchase Agreement with Banc of America, which would be
repaid through the annual energy cost savings.
The future minimum lease obligation and the net present value of these minimum lease payments as of
June 30, 2018, are as follows:
Year Ending
June 30, Principal Interest Total
2019 125,834$ 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 86,540 39,113 125,653
2024-2028 539,206 137,779 676,985
2029-2031 384,902 25,579 410,481
Total 1,359,559$ 390,154$ 1,749,713$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
E. 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 $578,224.
The future minimum lease obligation and the net present value of these minimum lease payments as of
June 30, 2018, are as follows:
Year Ending
June 30, Principal Interest Total
2019 84,448$ 7,535$ 91,983$
2020 86,888 5,095 91,983
2021 89,400 2,584 91,984
Total 260,736$ 15,214$ 275,950$
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 $377,487.
The future minimum lease obligation and the net present value of these minimum lease payments as of
June 30, 2018, are as follows:
Year Ending
June 30, Principal Interest Total
2019 101,970$ 4,899$ 106,869$
2020 25,820 263 26,083
Total 127,790$ 5,162$ 132,952$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
E. 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 $1,285,053 to be paid in annual installments beginning
November 2016.
The future minimum lease obligation and the net present value of these minimum lease payments as of
June 30, 2018, are as follows:
Year Ending
June 30, Principal Interest Total
2019 118,289$ 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 134,173 18,016 152,189
2024-2026 428,834 27,733 456,567
Total 1,059,364$ 158,148$ 1,217,512$
JP Morgan Equipment Lease
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 lease term is ten years and the lease amount is $1,229,470
to be paid in annual installments beginning in August 2017.
The future minimum lease obligation and the net present value of these minimum lease payments as of
June 30, 2018, are as follows:
Year Ending
June 30, Principal Interest Total
2019 113,913$ 24,036$ 137,949$
2020 116,362 21,587 137,949
2021 118,864 19,085 137,949
2022 121,419 16,530 137,949
2023 124,030 13,919 137,949
2024-2027 523,366 28,429 551,795
Total 1,117,954$ 123,586$ 1,241,540$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 6 – Long-Term Debt (Continued)
Governmental Activities Long-Term Debt (Continued)
E. Capital Leases (Continued)
Motorola Solutions CAD Equipment Lease
In July 2017, the City entered into a capital lease agreement with Motorola Solutions, Inc. for the
acquisition of a PSA System. The lease term is ten years and the lease amount is $1,351,409 to be paid
in annual installments beginning in July 2018.
Year Ending
June 30, Principal Interest Total
2019 -$ -$ -$
2020 132,011 38,227 170,238
2021 136,275 33,963 170,238
2022 140,677 29,562 170,239
2023 145,220 25,018 170,238
2024-2027 629,327 51,626 680,953
Total 1,183,510$ 178,396$ 1,361,906$
Mail Folding Machine Lease
In January 2018, the City entered into a capital lease agreement with Mail Finance, Inc. for the
acquisition of a mail folding machine. The lease term is ten years and the lease amount is $17,245 to
be paid in annual installments beginning in July 2018.
Year Ending
June 30, Principal Total
2019 2,437$ 2,437$
2020 3,573 3,573
2021 3,573 3,573
2022 3,573 3,573
2023 3,574 3,574
Total 16,730$ 16,730$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 6 – Long-Term Debt (Continued)
Fiduciary Funds Long-Term Debt
A. Tax Allocation Bonds
Balance Debt Debt Balance Due within Due in More
June 30, 2017 Issued Retired June 30, 2018 One Year Than One Year
2016 Tax Allocation
Refunding Bonds 29,315,000$ -$ (1,385,000)$ 27,930,000$ 1,665,000$ 26,265,000$
Bond Premium 4,453,409 - (234,390) 4,219,019 - -
Total 33,768,409$ -$ (1,619,390)$ 32,149,019$ 1,665,000$ 26,265,000$
Classification
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, 2018, the outstanding balance is $27,930,000.
The annual debt service requirements for the 2016 Tax Allocation Refunding Bonds outstanding at
June 30, 2018, are as follows:
Year Ending
June 30, Principal Interest Total
2019 1,665,000$ 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 1,920,000 873,400 2,793,400
2024-2028 9,330,000 3,179,075 12,509,075
2029-2033 4,855,000 1,646,625 6,501,625
2034-2037 4,825,000 375,050 5,200,050
Total 27,930,000$ 10,258,550$ 38,188,550$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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 2018 was $4,092,288 and
total debt service of all Tax Allocation Bonds paid was $1,385,000. The Bonds required 75% of net
distributions. In future years, annual principal and interest payments on the Tax Allocation Bonds are
expected to require 75% of Redevelopment Property Tax Trust Fund distributions.
Special Assessment Debt – Non-City Obligations
Bonds issued to finance public improvement projects in certain assessment districts are liabilities of the
property owners and are secured by liens against the assessed properties. The City acts as an agent for
collection of principal and interest payments by the property owners and remittance of such monies to the
bondholders. The City has no obligation or duty to pay any delinquency out of any available funds of the
City. Neither the faith, credit, nor the taxing power of the City is pledged to the payment of the bonds.
Therefore, none of the following obligations are included in the accompanying basic financial statements.
At June 30, 2018, the special assessment debts outstanding are as follows:
Original Outstanding
Amount June 30, 2018
Special Tax Revenue Refunding Bonds, Series 2013 72,100,000$ 61,265,000$
Special Tax Revenue Refunding Bonds, Series 2015A 30,460,000 28,935,000
Revenue Refunding Bonds, Series 2015B 43,695,000 39,780,000
CFD 16-1 12,280,000 12,280,000
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 571,040,000$ 554,765,000$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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, 2018, the multi-family housing bonds
outstanding are as follows:
Original Outstanding
Amount June 30, 2018
2000 A Pear Tree Manor Project 5,259,000$ 3,834,000$
1999 A Villa Serena Project 5,566,500 4,145,000
2007 A Oxford Terrace Apartments 2,276,000 1,691,000
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 5,665,579
2013 A Congregational Tower 20,540,000 19,915,032
2016 A-1 Duetta Apts Homes 18,675,000 8,081,666
2016 A-3 Duetta Apts Homes Junior 725,000 725,000
2016 B-1 Volta Apts Homes 20,925,000 10,276,687
2016 B-3 Volga Apts Homes Junior 775,000 775,000
2010 A-1 Landings II Senior 11,786,233 10,663,558
2005A Rancho Vista 1,715,000 1,380,000
2003A Rancho Vista 11,485,000 9,345,000
Total 156,700,733$ 116,800,522$
Note 7 – Unearned/Unavailable Revenue
A. Government-Wide Financial Statements
At June 30, 2018, unearned revenue was reported as follows:
Grants 524,667$
Total 524,667$
B. Governmental Fund Financial Statements
At June 30, 2018, unavailable revenue was reported as follows:
Long-term receivables 15,794,730$
Miscellaneous 2,435,466
Total 18,230,196$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 8 – Compensated Absences
Government-Wide Financial Statements – Governmental Activities
Summary of changes in governmental activities compensated absences for the year ended June 30, 2018, is
as follows:
Balance Balance Due within Due in More
June 30, 2017 Additions Deletions June 30, 2018 One Year Than One Year
Compensated Absences 7,344,798$ 5,059,497$ (5,026,107)$ 7,378,188$ 5,048,956$ 2,329,232$
Total 7,344,798$ 5,059,497$ (5,026,107)$ 7,378,188$ 5,048,956$ 2,329,232$
Classification
The City’s liability for vested and unpaid compensated absences (accrued vacation) has been accrued and
amounts to $7,378,188 at June 30, 2018. For the governmental activities claims and judgments and
compensated absences are generally liquidated by the general fund. In business-type funds, the liabilities
are reported in the fund as the benefits vest and are earned.
Compensated absences at June 30, 2018, are obligations of the following funds:
Governmental Funds 7,324,457$
Fleet Management 53,731
Total 7,378,188$
Governmental-Wide Financial Statements – Business-Type Activities
Compensated absences at June 30, 2018, are obligations of the following funds:
Balance Balance Due within Due in More
June 30, 2017 Additions Deletions June 30, 2018 One Year Than One Year
Compensated Absences 608,896$ 441,498$ (420,751)$ 629,643$ 433,111$ 196,532$ -$
Total 608,896$ 441,498$ (420,751)$ 629,643$ 433,111$ 196,532$
Classification
Development Services 403,333$
Sewer 226,310
629,643$
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 9 – Other Required Fund Disclosures
At June 30, 2018, the following non-major funds had deficit fund equity:
Fund Type Funds Deficit
Capital Projects Bicycle Facility 4,433$
Internal Service Fleet Management 1,156,584
Bicycle Facility – The Bicycle Facility Fund had an accumulated deficit of $4,433 due to non-reimbursable
expenditures that were incurred. The City does not expect to eliminate the deficit.
Fleet Management Fund – The Fleet Management Fund had an accumulated deficit of $1,156,584, due to
the implementation of GASB 68 & GASB 75. The City expects to eliminate the deficit in future years via
transfers from other funds.
Note 10 – Self-Insurance Accrued Liabilities
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.
City Council of the City of Chula Vista authorized the City Manager to execute an Agreement with Intercare
Holdings Insurance Services, Inc., to act as the Third Party Administrator for the City’s Workers’
Compensation Program, effective July 1, 2017. The term of this agreement began July 1, 2017 and ended
on June 30, 2018 for completion of all Required Services. The Agreement may be extended for up to five
(5) additional terms.
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, 2018, there are 174 member entities
participating in the program that offers per occurrence coverage up to $5,000,000 through pooled resources
and from $5,000,000 to statutory limits via group purchased excess insurance policies.
Only the probable amounts of loss as estimated by the City’s Risk Manager and Attorney, including an
estimate of incurred-but-not reported losses, have been recorded as liabilities in the accompanying basic
financial statements. There were no reductions in insurance from the prior year and there were no insurance
settlements that exceeded coverage in each of the past three years.
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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 10 – Self-Insurance Accrued Liabilities (Continued)
The aggregate change in the balance of claims payable as recorded in the Governmental Activities were as
follows:
Balance Claims and Claims Balance
June 30, 2017 Changes in Estimates Payments June 30, 2018
2015-2016 22,610,305$ 6,077,047$ (6,218,413)$ 22,468,939$
2016-2017 22,468,939 8,274,909 (8,438,119) 22,305,729
2017-2018 22,305,729 6,061,239 (5,486,263) 22,880,705
The City determines that $4,000,000 of the $22,880,705 to be short term. The liabilities for claims and
judgments are typically liquidated from the General Fund.
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, 2018, are summarized as follows:
982019-02-19 Agenda Packet Page 139
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 11 – Pension Plans (Continued)
A. California Public Employees’ Retirement Plans (Continued)
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 31.545%31.545% 12.757%
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 35.570%35.570% 24.095%
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 35.570%35.570% 24.095%
*Closed to new entrants
992019-02-19 Agenda Packet Page 140
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 11 – Pension Plans (Continued)
A. California Public Employees’ Retirement Plans (Continued)
Employees Covered
At June 30, 2018, the following employees were covered by the benefit terms of the plans:
Miscellaneous Plan
Inactive employees or beneficiaries currently receiving benefits 736
Inactive employees entitled to but not yet receiving benefits 656
Active employees 605
Total 1,997
Safety Plan
Inactive employees or beneficiaries currently receiving benefits 337
Inactive employees entitled to but not yet receiving benefits 116
Active employees 337
Total 790
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. $10,864,203 and $14,965,975 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, 2018.
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, 2017, using an annual actuarial valuation as of June 30, 2016 rolled forward to June 30, 2017
using standard update procedures. A summary of principal assumptions and methods used to determine
the net pension liability is shown below.
1002019-02-19 Agenda Packet Page 141
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 11 – Pension Plans (Continued)
A. California Public Employees’ Retirement Plans (Continued)
Net Pension Liability (Continued)
The total pension liabilities in the June 30, 2016 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 7.15%
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, 2016 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
In 2017, the accounting discount rate reduced from 7.65 percent to 7.15 percent.
Discount Rate
The discount rate used to measure the total pension liability was 7.15 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
7.15 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 7.15 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.
1012019-02-19 Agenda Packet Page 142
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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, 2014.
Asset Class
New Strategic
Allocation
Real Return Years
1 - 10 (1)
Real Return
Years 11+ (2)
Global Equity 47.00% 4.90% 5.38%
Global Fixed Income 19.00 0.80 2.27
Inflation Sensitive 6.00 0.60 1.39
Private Equity 12.00 6.60 6.63
Real Estate 11.00 2.80 5.21
Infrastructure and Forestland 3.00 3.90 5.36
Liquidity 2.00 (0.40)(0.90)
(1) An expected inflation of 2.5% used for this period.
(2) An expected inflation of 3.0% used for this period.
1022019-02-19 Agenda Packet Page 143
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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: 6/30/2016 (Valuation Date) 494,935,770$ 324,118,132$ 170,817,638$
Changes Recognized for the Measurement Period:
Service Cost 9,370,865 - 9,370,865
Interest on the Total Pension Liability 36,639,997 - 36,639,997
Difference between Expected and Actual
Experience (6,331,454) - (6,331,454)
Changes of Assumptions 30,693,812 - 30,693,812
Plan to Plan Resource Movement - - -
Contribution from the Employer - 13,663,149 (13,663,149)
Contributions from Employees - 3,536,418 (3,536,418)
Net Investment Income - 36,763,992 (36,763,992)
Benefit Payments including Refunds of
Employee Contributions (23,072,106) (23,072,106) -
Administrative Expense - (478,539) 478,539
Net Changes During 2016-17 47,301,114 30,412,914 16,888,200
Balance at: 6/30/2017 (Measurement Date)542,236,884$ 354,531,046$ 187,705,838$
Increase (Decrease)
Miscelleaneous Plan
Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/(Assets)
(c)=(a)-(b)
Balance at: 6/30/2016 (Valuation Date) 440,744,502$ 316,195,910$ 124,548,592$
Changes Recognized for the Measurement Period:
Service Cost 11,594,959 - 11,594,959
Interest on the Total Pension Liability 33,213,616 - 33,213,616
Difference between Expected and Actual
Experience (1,210,352) - (1,210,352)
Changes of Assumptions 29,393,364 - 29,393,364
Contribution from the Employer - 11,670,017 (11,670,017)
Contributions from Employees - 3,620,014 (3,620,014)
Net Investment Income - 35,554,749 (35,554,749)
Benefit Payments including Refunds of
Employee Contributions (20,397,814) (20,397,814) -
Administrative Expense - (466,842) 466,842
Net Changes During 2016-17 52,593,773 29,980,124 22,613,649
Balance at: 6/30/2017 (Measurement Date)493,338,275$ 346,176,034$ 147,162,241$
Increase (Decrease)
Safety Plan
.
1032019-02-19 Agenda Packet Page 144
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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 7.15 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 (6.15 percent) or 1 percentage-point
higher (8.15 percent) than the current rate:
Discount Rate - 1%
(6.15%)
Current Discount Rate
(7.15%)
Discount Rate +1%
(8.15%)
Miscellaneous Plan 261,974,632$ 187,705,838$ 126,494,417$
Safety Plan 219,638,890 147,162,241 88,284,211
TOTAL 481,613,522$ 334,868,079$ 214,778,628$
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, 2018, the City of Chula Vista incurred a pension expense of $26,098,593
and $23,488,807 for the Miscellaneous and Safety Plans, respectively, for a total pension expense of
$49,587,400. At June 30, 2018, the City of Chula Vista has deferred outflows and deferred inflows of
resources related to pensions as follows:
Deferred Outflows of
Resources
Deferred Inflows of
Resources
Miscellaneous Plan
Pension contributions subsequent to
measurement date 10,942,584$ -$
Difference between Expected and Actual
Experience - 4,478,970
Changes of Assumptions 18,888,500 -
Net Difference between Projected and
Actual Earnings on Pension Plan
Investments 4,072,542 -
Total 33,903,626 4,478,970
Safety Plan
Pension contributions subsequent to
measurement date 17,324,929 -
Difference between Expected and Actual
Experience 627,360 963,341
Changes of Assumptions 23,394,718 2,930,239
Net Difference between Projected and
Actual Earnings on Pension Plan
Investments 4,389,036 -
Total 45,736,043 3,893,580
Total All Plans 79,639,669$ 8,372,550$
1042019-02-19 Agenda Packet Page 145
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 11 – Pension Plans (Continued)
A. California Public Employees’ Retirement Plans (Continued)
The $10,942,584 and $17,324,929 for the Miscellaneous and Safety Plan, respectively, reported as
deferred outflows of resources related to contributions subsequent to the measurement date will be
recognized as a reduction of the net pension liability in the year ended June 30, 2019. Other amounts
reported as deferred outflows or deferred inflows of resources related to pensions will be recognized as
pension expense as follows:
Miscellaneous
Plan Safety Plan Total
Measurement
Period ended
June 30:
2018 8,548,399$ 4,218,961$ 12,767,360$
2019 10,902,503 9,982,642 20,885,145
2020 1,813,945 7,773,296 9,587,241
2021 (2,782,775) 2,542,635 (240,140)
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, 2018, the City’s total hourly payroll (for eligible PARS members) and
covered payroll was $2,668,711. The City made employer contributions of $100,076 (3.75% of current
covered payroll), and employees contributed $100,076 (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
$18,500 (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, 2018, the balance in the plan was
$93,358,910.
1052019-02-19 Agenda Packet Page 146
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
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.
Employees Covered
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, the valuation date:
Active 614
Inactive employees or beneficiaries currently receiving benefits 228
Inactive employees entitled to, but not yet receiving benefits 0
842
The information above does not reflect eligible retirees that are in the process of enrolling in the healthcare
plan.
Contributions
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.
1062019-02-19 Agenda Packet Page 147
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 12 – Post Retirement Health Benefits (Continued)
Total OPEB Liability
The City’s Total OPEB liability was measured as of June 30, 2018 and the total OPEB liability used to
calculate the total OPEB liability was determined by an actuarial valuation dated June 30, 2017 that was
used to determine the June 30, 2017 total OPEB liability, based on the following actuarial methods and
assumptions:
Actuarial Cost Method Entry Age Normal
Actuarial Assumptions
Contribution Policy No pre-funding.
Discount Rate 3.50%
Inflation 2.50%
Salary Increases 2.75%
Merit - CalPERS 197-2015 Experience Study
Healthcare cost trend rates 7.00% in first year, trending down to 3.94% over 57 years
Mortality Rate Mortality Rate projected fully generational with
Scale MP-17.
CalPERS 1997-2015 Experience Study. Mortality, Retirement, Disability,
Terminations
Notes:
(1) Pre-retirement mortality information was derived from data collected during 1997 to 2015 CalPERS
Experience Study dated December 2017 and post-retirement mortality information was derived from the
2007 to 2011 CalPERS Experience Study. The Experience Study Reports may be accessed on the CalPERS
website www.calpers.ca.gov under Forms and Publications.
(2) The pre-retirement turnover information was developed based on CalPERS’ specific data. For more
details, please refer to the 2007 to 2011 Experience Study Report. The Experience Study Report may be
accessed on the CalPERS website www.calpers.ca.gov under Forms and Publications.
Discount Rate
The discount rate used to measure the total OPEB liability was 3.50 percent. The projection of cash flows
used to determine the discount rate assumed that City contributions will be made at rates equal to the
actuarially determined contribution rates. The City does not participate in a trust fiduciary fund.
1072019-02-19 Agenda Packet Page 148
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 12 – Post Retirement Health Benefits (Continued)
Changes in the Total OPEB Liability
The changes in the Total OPEB Liability for the Plan are as follows:
Increase(Decrease)
Total OPEB Liability
Balance at June 30, 2017 13,726,597$
Changes recognized over the measurement period:
Service Cost 825,786
Interest 495,822
Difference between expected and actual experiences 4,128
Change of assumptions 183,361
Implicit rate subsidy fulfilled (536,155)
Net Changes 972,942
Balance at June 30, 2018 14,699,539$
Sensitivity of the Total OPEB Liability to Changes in the Discount Rate
The following presents the total OPEB liability of the City if it were calculated using a discount rate that is
one percentage point lower or one percentage point higher than the current rate, for measurement period
ended June 30, 2018:
1% Decrease
(2.50%)
Current
Discount Rate
(3.50%)
1% Increase
(4.50%)
Total OPEB Liability 14,894,326$ 14,699,539$ 12,974,628$
Sensitivity of the Total OPEB Liability to Changes in the Health Care Cost Trend Rates
The following presents the Total OPEB liability of the City if it were calculated using health care cost trend
rates that are one percentage point lower or one percentage point higher than the current rate, for
measurement period ended June 30, 2018:
1% Decrease
Current Healthcare Cost
Trent Rates 1% Increase
Total OPEB Liability 12,513,992$ 14,699,539$ 15,526,123$
1082019-02-19 Agenda Packet Page 149
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 12 – Post Retirement Health Benefits (Continued)
OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB
For the fiscal year ended June 30, 2018, the City recognized OPEB expense of $1,348,780. As of fiscal
year ended June 30, 2018, the City reported deferred outflows of resources related to OPEB from the
following sources:
Deferred Outflows
of Resources
Deferred Inflows of
Resources
Differences between actual and expected experience 3,530$ -$
Changes of assumptions 156,787 -
160,317$ -$
Amounts reported as deferred outflows or deferred inflows of resources related to OPEB will be recognized
as OPEB expense as follows:
Fiscal Year
ended June 30:
Deferred
Outflows/(Inflows) of
Resources
2019 27,172$
2020 27,172
2021 27,172
2022 27,172
2023 27,172
Thereafter 24,457
160,317$
1092019-02-19 Agenda Packet Page 150
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 13 – 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, 2018:
Project Name
Contract
Amount
Expenditures
to date as of
June 30, 2018
Remaining
Commitments
Phase 2 Willow Street Bridge Replacement 15,186,666$ $ 2,144,978 13,041,688$
Street Pavement Rehabilitation - Measure P 5,127,997 1,827,719 3,300,278
Encumbrances
At June 30, 2018, there were encumbrances of $12,171,397 in the General Fund, $1,404,530 in the Sundry
Grants Fund, $423 in the Housing Successor Agency, $841,516 in the Development Impact Fee Fund,
$8,146,108 in the Other Transportation Program Fund, $799,497 in the Sewer Fund, $135,556 in the
Development Services Fund, and $11,566,248 in the non-major funds.
City Loan to Successor Agency
The General Fund has loaned a cumulative amount of $9,885,147 including interest to the
Successor Agency for unreimbursed services rendered by City staff. It is anticipated that the Agency will
repay this loan from Redevelopment Property Tax Trust Fund distributions. Currently, Redevelopment
Property Tax Trust Fund distributions are used to pay for related debt service expenditures and possible
future debt issuance. As a result, the Successor Agency is uncertain if the amount will be repaid to the
City’s General Fund. Accordingly, this contingent payable has not been reported in the accompanying basic
financial statements. The Agency will record the contingent payable when payment is assured.
1102019-02-19 Agenda Packet Page 151
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 13 – Commitments and Contingencies (Continued)
Successor Agency – Long Range Property Management Plan
The City, acting as the Successor Agency to the Chula Vista Redevelopment Agency, prepared a
Long Range Property Management Plan (LRPMP) in compliance with AB 1484. The Successor Agency
Oversight Board reviewed and approved the LRPMP on May 12, 2014, and submitted it to the California
Department of Finance for review on May 27, 2014. The Department of Finance approved the LRPMP in
their July 15, 2014, determination letter.
Note 14 – Classification of Fund Balances
Major Funds
Sundry Grants Housing Other Municipal Other
General Special Revenue Successor Agency Development Transportation Public Financing Financing Governmental
Fund Fund Fund Impact Fund Program Fund Authority Authority Funds Total
Nonspendable
Prepaid items 337,663$ -$ -$ -$ -$ 1,125$ -$ -$ 338,788$
Due from Successor Agency of Chula Vista RDA 5,846,717 - - - - - - - 5,846,717
Advances to other funds 1,491,970 - - - - - 1,491,970
Total nonspendable 7,676,350 - - - - 1,125 - - 7,677,475
Restricted
SLESF - Local law enforcement - 458,984 - - - - - - 458,984
Police grants - 175,352 - - - - - - 175,352
Asset forfeiture - 354,861 - - - - - - 354,861
Library services - 23,836 - - - - - - 23,836
HOME Program - 1,738,693 - - - - - - 1,738,693
Energy conservation - (297,515) - - - - - 10,500 (287,015)
Cultural arts - 13,156 - - - - - - 13,156
CDBG Home Programs - 391,976 - - - - - - 391,976
Environmental services - 1,446,493 - - - - - - 1,446,493
Waste management, recycling and environ. grants - 199,470 - - - - - - 199,470
Community and housing development - (64,544)10,321,276 - - - - 646,219 10,902,951
American Recovery and Reinvestment Act 2009 143,645 - - - - - - 143,645
Public facilities - (10,077) - 7,147,939 - - - - 7,137,862
Emergency shelter - 3,301 - - - - - - 3,301
Transportation improvements - - - 26,935,272 446,003 - - 19,403,290 46,784,565
Telegraph Canyon drainage - - - 4,058,356 - - - - 4,058,356
East Urban Cener millenia Ped Bridge DIF - - - 5,304,107 - - - - 5,304,107
Park acquisitions and development - - - - - - - 34,552,959 34,552,959
Parking meter services - - - - - - - 1,462,084 1,462,084
Public Educational & Govt. Fee - - - - - - - 1,702,817 1,702,817
Traffic signal and safety - - - 2,622,955 - - - 195,979 2,818,934
Storm drain - - - - - - - 599,815 599,815
Open space maintenance - - - - - - - 22,093,417 22,093,417
Telecom Utility Tax - - - - - - - 160,261 160,261
Mobilehome Admin Fee - - - - - - - 193,675 193,675
Assessment districts improvement - - - - - - - 1,068,316 1,068,316
Town Center I - - - - - - - 53,150 53,150
OR V2 Pub Benefit Contribution - - - - - - - 361,573 361,573
Total restricted - 4,577,631 10,321,276 46,068,629 446,003 - - 82,504,055 143,917,594
Committed
Ecomonic contingency 3,804,371 - - - - - - - 3,804,371
Capital projects 60,011,407 - - - - - - - 60,011,407
San Diego Authority for Freeway Emergencies 332,151 - - - - - - - 332,151
Legal Council - - - - - - - - -
Debt service - - - - - 6,259,425 43,650 - 6,303,075
Total committed 64,147,929 - - - - 6,259,425 43,650 - 70,451,004
Assigned
City Clerk 57,505 - - - - - - - 57,505
City Attorney 45,164 - - - - - - - 45,164
City Administration - - - - - - - - -
Information Technology Services Department 22,227 - - - - - - - 22,227
Human Resources 11,133 - - - - - - - 11,133
Finance Department 118,175 - - - - - - - 118,175
Non-Departmental 1,833,539 - - - - - - - 1,833,539
Animal Care Services 9,392 - - - - - - - 9,392
Economic Development 45,000 - - - - - - - 45,000
Engieering 5,000 5,000
Police Department 72,161 - - - - - - - 72,161
Fire Department 25,580 - - - - - - - 25,580
Public Works Department 76,272 - - - - - - - 76,272
Recreation Department 75,482 - - - - - - - 75,482
Library 7,289 - - - - - - - 7,289
Endowments - - - - - - - 10,891 10,891
Public liability 277,013 - - - - - - - 277,013
Measure P Sales Tax 9,185,942 - - - - - - - 9,185,942
Total assigned 11,866,874 - - - - - - 10,891 11,877,765
Unassigned 24,512,363 - - - - - - (4,433) 24,507,930
Total fund balances 108,203,516$ 4,577,631$ 10,321,276$ 46,068,629$ 446,003$ 6,260,550$ 43,650$ 82,510,513$ 258,431,768$
1112019-02-19 Agenda Packet Page 152
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
YEAR ENDED JUNE 30, 2018
Note 15 – Prior Period Adjustments
The City recorded prior period adjustments of fund balances and net position during the current year due
to the following:
Traffic Signal – The City re-categorized this fund to be presented with the Development Impact Fees fund
based on the nature of the fund, resulting in a restatement in each fund of $2,076,954.
City Debt Service – The City eliminated the City Debt Service fund causing a restatement of $18,960,645
with reciprocal restatements in the Storm Drain fund of ($91,089), the Park Acquisition Development fund
of ($9,219,238), the Development Impact Funds fund of (9,650,318). This elimination of the debt service
fund resulted in re-establishing the advances to and from to the funds originally responsible. Additional
immaterial restatements in these funds of $5,767, ($27), ($2,784), and ($2,956), respectively are due to the
close out of the fund as well.
Development Impact Funds – In addition to the $2,076,954, ($9,650,318), and ($2,464) restatements
referenced above, the City recognized a restatement of $1,203,046 due to the elimination of unavailable
revenue that had been recognized as revenue in previous years. The total restatement of this fund is
($6,372,782).
Sundry Grants - The City recognized accrued interest that should have been accrued in previous years and
eliminated unavailable revenue that had been recognized as revenue in previous years causing a total
restatement of $288,895.
Housing Programs – The City recognized accrued interest that should have been accrued in previous years,
causing a restatement of ($6,565).
Transportation Sales Tax – The City eliminated unavailable revenue that had been recognized as revenue
in previous years, causing a restatement of $16,168.
Sewer Fund – The City implemented GASB 75 for OPEB reporting, resulting in a restatement of
($624,399).
Development Services Fund – The City implemented GASB 75 for OPEB reporting, resulting in a
restatement of ($746,564).
Fleet Management Fund – The City implemented GASB 75 for OPEB reporting, resulting in a restatement
of ($108,591).
Transit Fund – The City no longer recognizes a net pension liability in the transit fund, therefore the
correction of pension expense allocations resulted in a restatement of $528,855.
Successor Agency – The City corrected an immaterial accounting entry, resulting in a restatement of $2,446.
Note 16 – Subsequent Events
In November 2018, the Citizens of the City of Chula Vista approved Measure Q, which authorized the
collection of taxes and fees related to the cannabis industry. The voter approval of the measure, coupled
with subsequent City Council approval of the associated ordinance, means that licensed dispensaries can
operate and the city can tax manufacturing, cultivation and testing sites, as well as dispensaries and delivery
services.
1122019-02-19 Agenda Packet Page 153
REQUIRED SUPPLEMENTARY
INFORMATION
1132019-02-19 Agenda Packet Page 154
1142019-02-19 Agenda Packet Page 155
CITY OF CHULA VISTA
BUDGETARY COMPARISON SCHEDULE BY DEPARTMENT
GENERAL FUND
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 41,848,965$ 41,848,965$ 41,848,965$ -$
Resources (Inflows):
Taxes 129,524,117 131,364,886 130,862,050 (502,836)
Licenses and permits 1,524,632 1,524,632 1,576,396 51,764
Intergovernmental 3,123,927 3,290,021 3,941,041 651,020
Charges for services 3,861,034 4,141,305 4,622,136 480,831
Use of money and property 2,421,115 2,914,615 3,772,878 858,263
Fines and forfeitures 1,075,423 1,075,423 1,332,011 256,588
Contributions 1,556,923 1,722,781 2,176,096 453,315
Developer participation 1,004,664 1,004,664 1,619,577 614,913
Miscellaneous 10,869,280 11,901,399 13,545,617 1,644,218
Transfers in 28,810,581 31,216,519 9,626,425 (21,590,094)
Capital leases - 1,229,470 2,598,124 1,368,654
Refunding bonds issued 44,239,992 61,355,000 61,355,000 -
Bond premium - 10,009,000 10,008,509 (491)
Amounts Available for Appropriations 269,860,653 304,598,680 288,884,825 (15,713,855)
Charges to Appropriation (Outflow):
Current
City council 1,612,138 1,539,410 1,541,041 (1,631)
City clerk 941,690 1,065,170 1,007,638 57,532
City attorney 2,915,911 2,828,213 2,774,203 54,010
Administration 2,046,997 2,107,225 2,114,907 (7,682)
Information technology 3,692,819 3,628,297 3,610,391 17,906
Human resources 2,505,352 2,313,875 2,440,167 (126,292)
Finance 5,422,847 6,669,530 5,941,341 728,189
Non-departmental 2,324,616 5,120,061 3,293,165 1,826,896
Board and commissions 12,271 21,732 16,028 5,704
Police 51,233,567 51,786,798 52,184,649 (397,851)
Fire 28,523,608 32,579,850 32,381,469 198,381
Animal care facility 2,556,892 2,522,965 2,464,961 58,004
Community development
Economic development 2,196,875 2,024,086 2,016,328 7,758
Development services 2,708,065 2,685,065 2,684,110 955
Parks and recreation
Parks and recreation 4,417,212 4,350,329 4,276,366 73,963
Public works
Public works 9,876,178 9,598,758 8,384,667 1,214,091
Engineering 17,895,480 18,520,608 18,362,659 157,949
Library
Library 3,809,784 3,919,934 3,923,691 (3,757)
Capital outlay 58,719,529 79,589,847 16,257,420 63,332,427
Debt service:
Principal retirement 281,302 6,264,660 6,026,625 238,035
Interest and fiscal charges 84,197 3,093,426 3,039,982 53,444
Transfers out 24,159,358 27,413,293 5,939,501 21,473,792
Total Charges to Appropriations 227,936,688 269,643,132 180,681,309 88,961,823
Budgetary Fund Balance, June 30 41,923,965$ 34,955,548$ 108,203,516$ 73,247,968$
See Notes to Required Supplementary Information 1152019-02-19 Agenda Packet Page 156
CITY OF CHULA VISTA
BUDGETARY COMPARISON SCHEDULE BY DEPARTMENT
SUNDRY GRANTS
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1, as restated 3,281,768$ 3,281,768$ 3,281,768$ -$
Resources (Inflows):
Intergovernmental 3,468,501 4,063,050 4,603,087 540,037
Charges for services 1,262,279 1,262,279 1,242,193 (20,086)
Use of money and property 99,000 99,000 120,491 21,491
Contributions 7,029,501 9,096,036 8,999,968 (96,068)
Miscellaneous 254,485 255,485 580,829 325,344
Transfers in 294,884 294,884 129,013 (165,871)
Amounts Available for Appropriations 15,690,418 18,352,502 18,957,349 604,847
Charges to Appropriation (Outflow):
Current
Police 7,391,712 8,330,604 7,385,505 945,099
Fire 317,501 1,841,076 927,988 913,088
Animal care facility - 48,656 17,006 31,650
Economic development 4,037,128 4,099,229 2,847,480 1,251,749
Development services 483,605 3,903,582 1,748,476 2,155,106
Public works - 519 - 519
Engineering - 53,335 - 53,335
Library - 30,514 19,372 11,142
Capital outlay 350,000 1,680,553 564,188 1,116,365
Transfers out 891,298 938,404 869,703 68,701
Total Charges to Appropriations 13,471,244 20,926,472 14,379,718 6,546,754
Budgetary Fund Balance, June 30 2,219,174$ (2,573,970)$ 4,577,631$ 7,151,601$
See Notes to Required Supplementary Information 1162019-02-19 Agenda Packet Page 157
CITY OF CHULA VISTA
BUDGETARY COMPARISON SCHEDULE BY DEPARTMENT
HOUSING SUCCESSOR AGENCY
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 9,864,729$ 9,864,729$ 9,864,729$ -$
Resources (Inflows):
Use of money and property 215,000 215,000 384,939 169,939
Miscellaneous 200,000 200,000 4,185,012 3,985,012
Amounts Available for Appropriations 10,279,729 10,279,729 14,434,680 4,154,951
Charges to Appropriation (Outflow):
Current
Development services 4,627,583 5,127,583 4,113,404 1,014,179
Total Charges to Appropriations 4,627,583 5,127,583 4,113,404 1,014,179
Budgetary Fund Balance, June 30 5,652,146$ 5,152,146$ 10,321,276$ 5,169,130$
See Notes to Required Supplementary Information 1172019-02-19 Agenda Packet Page 158
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 2018
TOTAL PENSION LIABILITY
Service Cost 8,696,183$ 8,570,421$ 8,451,918$ 9,370,865$
Interest 32,359,841 34,103,210 35,618,575 36,639,997
Difference Between expected and Actual Experience - 925,960 (2,524,995) (6,331,454)
Changes in Assumptions - (8,500,698) - 30,693,812
Benefit Payments, Including Refunds of employee Contributions (18,639,387) (19,539,333) (21,022,078) (23,072,106)
Net Change in Total Pension Liability 22,416,637 15,559,560 20,523,420 47,301,114
Total Pension Liability - Beginning 436,436,153 458,852,790 474,412,350 494,935,770
Total Pension Liability - Ending (a)458,852,790 474,412,350 494,935,770 542,236,884
PLAN FIDUCIARY NET POSITION
Contribution - Employer 9,134,182 13,499,144$ 12,461,946$ 13,663,149$
Contribution - Employee 4,555,300 3,679,749 3,764,641 3,536,418
Plan to Plan Resource Movement - 5,268 - -
Net Investment Income 48,303,496 7,195,063 1,747,676 36,763,992
Benefit Payments, Including Refunds of Employee Contributions (18,639,387) (19,539,333) (21,022,078) (23,072,106)
Administrative Expense - (368,694) (199,512) (478,539)
Net Change in Fiduciary Net Position 43,353,591 4,471,197 (3,247,327) 30,412,914
Plan Fiduciary Net Position - Beginning 279,540,671 322,894,262 327,365,459 324,118,132
Plan Fiduciary Net Position - Ending (b)322,894,262 327,365,459 324,118,132 354,531,046
Plan Net Pension Liability/(Assets) - Ending (a) - (b)135,958,528$ 147,046,891$ 170,817,638$ 187,705,838$
70.37%69.00%65.49%65.38%
Covered Payroll 42,760,249$ 44,135,521$ 45,990,463$ 44,435,640$
317.96%333.17%371.42%422.42%
Notes to Schedule:
Plan Fiduciary Net Position as a Percentage of the Total Pension
Liability
Plan Net Pension Liability/(Asset) as a Percentage of Covered
Payroll
Changes of Assumptions: In 2017, the accounting discount rate reduced from 7.65 percent to 7.15 percent. 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.
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).
(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
four years are shown.
See Notes to Required Supplementary Information 1182019-02-19 Agenda Packet Page 159
CITY OF CHULA VISTA
MISCELLANEOUS PLAN
SCHEDULE OF PLAN CONTRIBUTIONS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2015 2016 2017 2018
Actuarially Determined Contribution 9,637,382$ 10,214,678$ 10,864,203$ 10,942,584$
Contribution in Relation to the Actuarially Determined Contribution (9,637,382) (10,214,678) (10,864,203) (10,942,584)
Contribution Deficiency (Excess)-$ -$ -$ -$
Covered Payroll 44,135,521$ 45,990,463$ 44,435,640$ 44,578,340$
Contributions as a Percentage of Covered Payroll 21.84%22.21%24.45%24.55%
Note to Schedule:
Valuation Date:June 30, 2015
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
3.30% to 14.20%
3.00%
(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 four
years are shown.
The probabilities of retirement are based on the 2010 CalPERS Experience Study for
the period from 1997 to 2007.
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.
7.50% net of pension investment and administrative expenses, including inflation.
See Notes to Required Supplementary Information 1192019-02-19 Agenda Packet Page 160
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 2018
TOTAL PENSION LIABILITY
Service Cost 10,220,233$ 9,646,806$ 9,971,492$ 11,594,959$
Interest 28,334,465 29,979,452 31,658,073 33,213,616
Difference Between expected and Actual Experience - 460,215 768,421 (1,210,352)
Changes in Assumptions - (7,813,969) - 29,393,364
Benefit Payments, Including Refunds of employee Contributions (15,869,862) (17,767,853) (19,460,670) (20,397,814)
Net Change in Total Pension Liability 22,684,836 14,504,651 22,937,316 52,593,773
Total Pension Liability - Beginning 380,617,699 403,302,535 417,807,186 440,744,502
Total Pension Liability - Ending (a)403,302,535 417,807,186 440,744,502 493,338,275
PLAN FIDUCIARY NET POSITION
Contribution - Employer 11,684,174 7,555,357 10,971,712 11,670,017
Contribution - Employee 3,157,921 3,230,989 3,420,273 3,620,014
Net Investment Income 47,649,285 6,999,744 1,664,170 35,554,749
Benefit Payments, Including Refunds of Employee Contributions (15,869,862) (17,767,853) (19,460,670) (20,397,814)
Administrative Expense - (359,830) (194,899) (466,842)
Net Change in Fiduciary Net Position 46,621,518 (341,593) (3,599,414) 29,980,124
Plan Fiduciary Net Position - Beginning 273,515,399 320,136,917 319,795,324 316,195,910
Plan Fiduciary Net Position - Ending (b)320,136,917 319,795,324 316,195,910 346,176,034
Plan Net Pension Liability/(Assets) - Ending (a) - (b)83,165,618$ 98,011,862$ 124,548,592$ 147,162,241$
79.38%76.54%71.74%70.17%
Covered Payroll 34,243,101$ 34,117,846$ 37,174,663$ 37,817,316$
242.87% 287.27% 335.04%389.14%
Notes to Schedule:
Plan Fiduciary Net Position as a Percentage of the Total Pension
Liability
Plan Net Pension Liability/(Asset) as a Percentage of Covered Payroll
Changes of Assumptions: In 2017, the accounting discount rate reduced from 7.65 percent to 7.15 percent. 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.
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).
(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
four years are shown.
See Notes to Required Supplementary Information 1202019-02-19 Agenda Packet Page 161
CITY OF CHULA VISTA
SAFETY PLAN
SCHEDULE OF PLAN CONTRIBUTIONS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2015 2016 2017 2018
Actuarially Determined Contribution 12,553,815$ 13,859,572$ 14,965,975$ 17,324,929$
Contribution in Relation to the Actuarially Determined Contribution (12,553,815) (13,859,572) (14,965,975) (17,324,929)
Contribution Deficiency (Excess)-$ -$ -$ -$
Covered Payroll 34,117,846$ 37,174,663$ 37,817,316$ 39,384,099$
Contributions as a Percentage of Covered Payroll 36.80%37.28%39.57%43.99%
Note to Schedule:
Valuation Date:June 30, 2015
Methods and assumptions used to determine contribution rates:
Actuarial cost method Entry age normal cost method
Amortization method/period Level percentage of payroll, closed
Assets valuation method Market Value
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.
3.30% to 14.20%
3.00%
(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 four
years are shown.
7.50% net of pension investment and administrative expenses, including inflation.
The probabilities of retirement are based on the 2010 CalPERS Experience Study for the
period from 1997 to 2007.
See Notes to Required Supplementary Information 1212019-02-19 Agenda Packet Page 162
CITY OF CHULA VISTA
SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILITY AND RELATED RATIOS
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2018
Total OPEB Liability
Service cost 825,786$
Interest on the total OPEB liability 495,822
Difference between expected and actual experience 4,128
Change of assumptions 183,361
Implicit rate subsidy fulfilled (536,155)
Net change in total OPEB liability 972,942
Total OPEB liability - beginning 13,726,597
Total OPEB Liability 14,699,539$
Covered-employee payroll 53,738,469$
Total OPEB liability as a percentage of covered-employee payroll 27.35%
Notes to Schedule: None
Changes in assumptions: None
(1)Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the
first year of implementation. Future years' information will be displayed up to 10 years as information becomes available.
See Notes to Required Supplementary Information 1222019-02-19 Agenda Packet Page 163
CITY OF CHULA VISTA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
YEAR ENDED JUNE 30, 2018
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 $15,000 require City Council approval.
Reported budget figures are as originally adopted or subsequently amended plus prior year continuing
appropriations. Such budget amendments during the year, including those related to supplemental
appropriations, did not cause these reported budget amounts to be significantly different than the
originally adopted budget amounts. All appropriations which are not obligated, encumbered or
expended at the end of the fiscal year lapse and become a part of the unreserved fund balance which
may be appropriated for the next fiscal year.
An annual budget for the year ended June 30, 2018, was adopted and approved by City Council for
the general, special revenue, capital project and debt service funds except for the Traffic Signal,
Mobile Park Fee, V2 Pub Benefit Contribution and Special Revenue Endowments Special Revenue
funds, and the Highways Safety, Transportation Partnership and Industrial Development Authority
Capital Project fund. These budgets are prepared on the modified accrual basis of accounting.
Expenditures for the year ended June 30, 2018, exceeded appropriations of the General and Major
Special Revenue as follows:
Expenditures Appropriations Excess
General Fund:
City council 1,541,041$ 1,539,410$ (1,631)$
Administration 2,114,907 2,107,225 (7,682)
Human resources 2,440,167 2,313,875 (126,292)
Police 52,184,649 51,786,798 (397,851)
Library 3,923,691 3,919,934 (3,757)
Fund
1232019-02-19 Agenda Packet Page 164
1242019-02-19 Agenda Packet Page 165
SUPPLEMENTARY INFORMATION
1252019-02-19 Agenda Packet Page 166
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2018
Assets:
Pooled cash and investments 3,764,986$ 1,492,241$ 232,394$ -$ 659,537$
Receivables:
Accounts 567,846 17,056 - - 92,229
Taxes - - - - -
Accrued interest - - - - -
Deferred loans - - - - -
Allowance for uncollectible deferred loans - - - - -
Restricted assets:
Cash and investments with fiscal agents - - - - -
Total Assets 4,332,832$ 1,509,297$ 232,394$ -$ 751,766$
Liabilities and Fund Balances:
Liabilities:
Accounts payable 47,467$ 47,214$ 36,415$ -$ 57,838$
Accrued liabilities - - - - -
Unearned revenues - - - - 2,905
Deposits payable - - - - -
Due to other funds - - - - -
Advances from other funds - - - - 91,209
Total Liabilities 47,467 47,214 36,415 - 151,952
Fund Balances:
Restricted for:
Community development projects 4,285,365 - - - -
Public safety - 1,462,083 195,979 - -
Parks and recreation - - - - -
Capital Projects - - - - 599,814
Debt service - - - - -
Assigned to:
Endowments - - - - -
Unassigned - - - - -
Total Fund Balances 4,285,365 1,462,083 195,979 - 599,814
Total Liabilities and Fund Balances 4,332,832$ 1,509,297$ 232,394$ -$ 751,766$
Special Revenue Funds
Transportation
Grants Parking Meter Traffic Safety Traffic Signal Storm Drain
1262019-02-19 Agenda Packet Page 167
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2018
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Deferred loans
Allowance for uncollectible deferred loans
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other funds
Advances from other funds
Total Liabilities
Fund Balances:
Restricted for:
Community development projects
Public safety
Parks and recreation
Capital Projects
Debt service
Assigned to:
Endowments
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
(CONTINUED)
53,150$ 23,371,652$ 136,632$ 3,120,269$
- - - 17,424
- 67,914 - -
- - - -
- - 607,744 3,241,730
- - - (3,241,730)
- - - -
53,150$ 23,439,566$ 744,376$ 3,137,693$
-$ 1,194,134$ 26$ 23,268$
- - - 16,857
- - - 2,499
- - - -
- 152,014 - -
- - - -
- 1,346,148 26 42,624
- - 641,791 3,095,069
- - - -
- - - -
53,150 22,093,418 - -
- - - -
- - - -
- - - -
53,150 22,093,418 641,791 3,095,069
53,150$ 23,439,566$ 744,376$ 3,137,693$
Special Revenue Funds
Town Center I
Open Space
Districts
Housing
Programs
Housing
Authority
1272019-02-19 Agenda Packet Page 168
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2018
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Deferred loans
Allowance for uncollectible deferred loans
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other funds
Advances from other funds
Total Liabilities
Fund Balances:
Restricted for:
Community development projects
Public safety
Parks and recreation
Capital Projects
Debt service
Assigned to:
Endowments
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
528,425$ 219,913$ 1,619,698$ 165,318$ 367,720$ 1,495,369$
75,689 - - - - -
- - 142,662 - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
604,114$ 219,913$ 1,762,360$ 165,318$ 367,720$ 1,495,369$
98,705$ 2,338$ 59,543$ 5,058$ -$ -$
- - - - 6,146 -
- 23,900 - - - -
- - - - - 1,484,478
- - - - - -
- - - - - -
98,705 26,238 59,543 5,058 6,146 1,484,478
- - 1,702,817 - 361,574 -
- - - - - -
- 193,675 - - - -
505,409 - - 160,260 - -
- - - - - -
- - - - - 10,891
- - - - - -
505,409 193,675 1,702,817 160,260 361,574 10,891
604,114$ 219,913$ 1,762,360$ 165,318$ 367,720$ 1,495,369$
V2 Pub Benefit
Contribution
Transportation
Sales Tax Mobile Park Fee
Public
Education and
Govt Fee
Special Revenue
Endowments
Special Revenue Funds
Utility Tax
Settlement
1282019-02-19 Agenda Packet Page 169
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2018
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Deferred loans
Allowance for uncollectible deferred loans
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other funds
Advances from other funds
Total Liabilities
Fund Balances:
Restricted for:
Community development projects
Public safety
Parks and recreation
Capital Projects
Debt service
Assigned to:
Endowments
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
(CONTINUED)
34,800,315$ 643,753$ 915$ -$ 52$ 1,068,314$
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
34,800,315$ 643,753$ 915$ -$ 52$ 1,068,314$
247,356$ -$ -$ -$ -$ -$
- - - - - -
- - - - - -
- - - - - -
- - - 4,433 - -
- - - - - -
247,356 - - 4,433 - -
- - - - - -
- - 915 - - -
- - - - - -
34,552,959 643,753 - - 52 1,068,314
- - - - - -
- - - - - -
- - - (4,433) - -
34,552,959 643,753 915 (4,433) 52 1,068,314
34,800,315$ 643,753$ 915$ -$ 52$ 1,068,314$
Park Acquisition
Development
Residential
Construction Tax
Industrial
Development
Authority
Assessment
District
Improvement
Capital Projects Funds
Highway Safety Bicycle Facility
1292019-02-19 Agenda Packet Page 170
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2018
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Deferred loans
Allowance for uncollectible deferred loans
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other funds
Advances from other funds
Total Liabilities
Fund Balances:
Restricted for:
Community development projects
Public safety
Parks and recreation
Capital Projects
Debt service
Assigned to:
Endowments
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
101$ 1,051,445$ -$ 38,731$ 114,750$
- 389,424 - - -
- - - - -
- 75,458 - - -
- - - - -
- - - - -
- 9,676,110 - - -
101$ 11,192,437$ -$ 38,731$ 114,750$
-$ 430,129$ -$ 2,962$ -$
- - - - -
- - - - -
- - - - -
- - - 25,270 -
- - - - -
- 430,129 - 28,232 -
- - - - -
101 - - - -
- - - - -
- 10,762,308 - - -
- - - 10,499 114,750
- - - - -
- - - - -
101 10,762,308 - 10,499 114,750
101$ 11,192,437$ -$ 38,731$ 114,750$
Capital Projects Funds
Notes Payable
Transportation
Partnership
Fund
Debt Service Funds
City Debt
Service
Capital Projects
Fund Lease Payable
1302019-02-19 Agenda Packet Page 171
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2018
Assets:
Pooled cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Deferred loans
Allowance for uncollectible deferred loans
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other funds
Advances from other funds
Total Liabilities
Fund Balances:
Restricted for:
Community development projects
Public safety
Parks and recreation
Capital Projects
Debt service
Assigned to:
Endowments
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
Total
Governmental
Funds
74,945,680$
1,159,668
210,576
75,458
3,849,474
(3,241,730)
9,676,110
86,675,236$
2,252,453$
23,003
29,304
1,484,478
181,717
91,209
4,062,164
10,086,616
1,659,078
193,675
70,439,437
125,249
10,891
(4,433)
82,510,513
86,675,236$
1312019-02-19 Agenda Packet Page 172
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2018
Revenues:
Taxes -$ -$ -$ -$ -$
Licenses and permits - 25,584 - - -
Intergovernmental 7,253,627 - - - -
Charges for services - - - - 520,622
Use of money and property 18,419 280,140 1,629 - 3,845
Fines and forfeitures - 248,904 454,708 - 200
Developer participation - - - - -
Miscellaneous 9,018 - - - -
Total Revenues 7,281,064 554,628 456,337 - 524,667
Expenditures:
Current:
General government - 508,678 - - -
Public safety - - 62,950 - -
Community development - - - - -
Public works 55,419 - - - 236,447
Capital outlay 488,166 171 - - -
Debt service:
Principal retirement - - - - -
Interest and fiscal charges - - - - 121
Total Expenditures 543,585 508,849 62,950 - 236,568
Excess (Deficiency) of Revenues
Over (Under) Expenditures 6,737,479 45,779 393,387 - 288,099
Other Financing Sources (Uses):
Transfers in - - - - -
Transfers out (4,259,428) - (399,140) - -
Contribution to agency fund - - - - -
Total Other Financing Sources
(Uses)(4,259,428) - (399,140) - -
Net Change in Fund Balances 2,478,051 45,779 (5,753) - 288,099
Fund Balances, Beginning of Year 1,807,314 1,416,304 201,732 2,076,954 402,831
Restatements - - - (2,076,954) (91,116)
Fund Balances, Beginning of Year, as Restated 1,807,314 1,416,304 201,732 - 311,715
Fund Balances, End of Year 4,285,365$ 1,462,083$ 195,979$ -$ 599,814$
Special Revenue Funds
Transportation
Grants Parking Meter Traffic Safety Traffic Signal Storm Drain
1322019-02-19 Agenda Packet Page 173
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2018
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
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
Contribution to agency fund
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Restatements
Fund Balances, Beginning of Year, as Restated
Fund Balances, End of Year
(CONTINUED)
-$ -$ -$ -$
- - - -
- - - -
- 15,177,271 - 1,263,023
525 140,652 (862) 12,760
- - - -
- - - -
- 526 31,931 1,260,237
525 15,318,449 31,069 2,536,020
- - - -
- - - -
- - 20,309 1,187,991
- 10,817,299 - -
- - - -
- - - -
- - - -
- 10,817,299 20,309 1,187,991
525 4,501,150 10,760 1,348,029
- 95,697 - -
- - - (254,697)
- - - -
- 95,697 - (254,697)
525 4,596,847 10,760 1,093,332
52,625 17,496,571 637,596 2,001,737
- - (6,565) -
52,625 17,496,571 631,031 2,001,737
53,150$ 22,093,418$ 641,791$ 3,095,069$
Town Center I
Open Space
Districts
Housing
Programs
Housing
Authority
Special Revenue Funds
1332019-02-19 Agenda Packet Page 174
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2018
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
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
Contribution to agency fund
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Restatements
Fund Balances, Beginning of Year, as Restated
Fund Balances, End of Year
7,482,945$ -$ -$ -$ -$ -$
- - - - - -
43,600 - - - - -
- - - - - -
(4,978) (806) (6,654) 3,848 2,719 10,891
- - - - - -
- - - - - -
39,986 7,263 578,848 - 148,013 -
7,561,553 6,457 572,194 3,848 150,732 10,891
- - 357,637 105,809 - -
- - - - - -
- - - - - -
426 - - - - -
7,302,184 - 100,575 - - -
- - - - - -
- - - - - -
7,302,610 - 458,212 105,809 - -
258,943 6,457 113,982 (101,961) 150,732 10,891
- - - - - -
- - - - - -
- - - - - -
- - - - - -
258,943 6,457 113,982 (101,961) 150,732 10,891
230,298 187,218 1,588,835 262,221 210,842 -
16,168 - - - - -
246,466 187,218 1,588,835 262,221 210,842 -
505,409$ 193,675$ 1,702,817$ 160,260$ 361,574$ 10,891$
Transportation
Sales Tax
V2 Pub Benefit
Contribution
Special Revenue
Endowments
Special Revenue Funds
Mobile Park Fee
Public
Education and
Govt Fee
Utility Tax
Settlement
1342019-02-19 Agenda Packet Page 175
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2018
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
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
Contribution to agency fund
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Restatements
Fund Balances, Beginning of Year, as Restated
Fund Balances, End of Year
(CONTINUED)
-$ 951,427$ -$ -$ -$
- - - - -
- - - - -
- - - - -
339,862 1,924 65 27 -
- - - - -
3,143,698 - - - -
- - - - -
3,483,560 953,351 65 27 -
- - - - -
- - - - -
2,697,698 - - - -
- - - - -
15,582 - - - -
- - - - -
12,220 - - - -
2,725,500 - - - -
758,060 953,351 65 27 -
- 32,055 - - -
- (665,205) - - -
- - - - -
- (633,150) - - -
758,060 320,201 65 27 -
43,016,921 323,552 850 (4,460) 52
(9,222,022) - - - -
33,794,899 323,552 850 (4,460) 52
34,552,959$ 643,753$ 915$ (4,433)$ 52$
Park
Acquisition
Development
Residential
Construction
Tax Highway Safety Bicycle Facility
Industrial
Development
Authority
Capital Projects Funds
1352019-02-19 Agenda Packet Page 176
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2018
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
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
Contribution to agency fund
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Restatements
Fund Balances, Beginning of Year, as Restated
Fund Balances, End of Year
-$ -$ -$ -$ -$ -$
- - - - - -
- - - - - -
- - - - - -
15,261 53 82,047 - 536 2,040
- - - - - -
- - - - - -
84,189 - 481,519 - - 40,000
99,450 53 563,566 - 536 42,040
- - - - - -
- - - - - -
- - - - - -
- - - - - -
281,307 - 3,861,803 - - -
- - - - 952,906 283,749
- - - - 447,279 65,874
281,307 - 3,861,803 - 1,400,185 349,623
(181,857) 53 (3,298,237) - (1,399,649) (307,583)
- - 14,306,466 - 1,177,762 309,624
(62,749) - - - - -
(1,174,700) - - - - -
(1,237,449) - 14,306,466 - 1,177,762 309,624
(1,419,306) 53 11,008,229 - (221,887) 2,041
2,487,620 48 (245,921) (18,966,412) 232,386 112,709
- - - 18,966,412 - -
2,487,620 48 (245,921) - 232,386 112,709
1,068,314$ 101$ 10,762,308$ -$ 10,499$ 114,750$
Debt Service Funds
City Debt
Service
Assessment
District
Improvement Lease Payable Notes Payable
Capital Projects
Fund
Capital Projects Funds
Transportation
Partnership
Fund
1362019-02-19 Agenda Packet Page 177
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2018
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
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
Contribution to agency fund
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Restatements
Fund Balances, Beginning of Year, as Restated
Fund Balances, End of Year
Total
Governmental
Funds
8,434,372$
25,584
7,297,227
16,960,916
903,943
703,812
3,143,698
2,681,530
40,151,082
972,124
62,950
3,905,998
11,109,591
12,049,788
1,236,655
525,494
29,862,600
10,288,482
15,921,604
(5,641,219)
(1,174,700)
9,105,685
19,394,167
55,530,423
7,585,923
63,116,346
82,510,513$
1372019-02-19 Agenda Packet Page 178
CITY OF CHULA VISTABUDGETARY COMPARISON SCHEDULE BY EXPENDITURE CATEGORYGENERAL FUNDYEAR ENDED JUNE 30, 2018Variance withFinal BudgetPersonnel Supplies andOther Operating TransfersActualFinalPositiveServicesServices Utilities Expenses CapitalOutAmountsBudget(Negative)Current:City council1,501,516$ 38,797$ 728$ -$ -$ -$ 1,541,041$ 1,539,410$ (1,631)$ City clerk 763,930 243,283 425 - - - 1,007,638 1,065,170 57,532 City attorney 2,481,863 291,279 1,061 - - - 2,774,203 2,828,213 54,010 Administration 2,001,495 112,600 812 - - - 2,114,907 2,107,225 (7,682) Information technology 2,315,908 1,286,088 3,084 - 5,311 - 3,610,391 3,628,297 17,906 Human resources 2,019,581 418,211 1,851 524 - - 2,440,167 2,313,875 (126,292) Finance 4,773,673 982,013 1,914 183,741 - - 5,941,341 6,669,530 728,189 Non-departmental408,638 1,877,378 49 655,692 351,408 - 3,293,165 5,120,061 1,826,896 Board and commissions 75 15,953 - - - - 16,028 21,732 5,704 Police 48,268,486 3,260,710 567,390 88,063 - - 52,184,649 51,786,798 (397,851) Fire 29,443,315 2,732,785 205,369 - - - 32,381,469 32,579,850 198,381 Animal care facilities 1,932,247 477,747 49,798 5,094 75 2,464,961 2,522,965 58,004 Economic development 1,896,829 116,748 2,751 - 2,016,328 2,024,086 7,758 Development services 2,512,488 134,111 1,915 35,596 2,684,110 2,685,065 955 Parks and recreation3,272,598 557,350 361,199 85,219 - - 4,276,366 4,350,329 73,963 Public works 2,100,566 2,828,564 3,400,627 23,429 31,481 - 8,384,667 9,598,758 1,214,091 Engineering 17,019,932 337,593 937,796 60,924 6,414 18,362,659 18,520,608 157,949 Library 3,341,603 256,159 325,101 828 - - 3,923,691 3,919,934 (3,757) Capital outlay- - - - 16,257,420 - 16,257,420 79,589,847 63,332,427 Principal retirement- - - 6,026,625 - 6,026,625 6,264,660 238,035 Interest and fiscal charges- - - 3,039,982 - 3,039,982 3,093,426 53,444 Transfers out- - - - - 5,939,501 5,939,501 27,413,293 21,473,792 Total Expenditures126,054,743$ 15,967,369$ 5,861,870$ 10,205,717$ 16,652,109$ 5,939,501$ 180,681,309$ 269,643,132$ 88,961,823$ 1382019-02-19 Agenda Packet Page 179
CITY OF CHULA VISTABUDGETARY COMPARISON SCHEDULE BY EXPENDITURE CATEGORYSUNDRY GRANTSYEAR ENDED JUNE 30, 2018Variance withFinal BudgetPersonnel Supplies andOther Operating Transfers ActualFinalPositiveServicesServices Utilities Expenses CapitalOutAmountsBudget(Negative)Current:Police6,598,051$ 549,930$ -$ 237,524$ -$ -$ 7,385,505$ 8,330,604$ 945,099$ Fire 248,576 146,071 - - 533,341 - 927,988 1,841,076 913,088 Animal care facility - 17,006 - - - - 17,006 48,656 - Economic development798,420 996,319 12,282 1,013,124 27,335 - 2,847,480 4,099,229 - Development services41,266 11,572 1,808 604,506 1,089,324 - 1,748,476 3,903,582 - Public works- - - - - - - 519 519 Engineering- - - - - - - 53,335 - Library19,372 - - - - - 19,372 30,514 11,142 Capital outlay- - - - 564,188 - 564,188 1,680,553 1,116,365 Transfers out- - - - - 869,703 869,703 938,404 68,701 Total Expenditures7,705,685$ 1,720,898$ 14,090$ 1,855,154$ 2,214,188$ 869,703$ 14,379,718$ 20,926,472$ 3,054,914$ 1392019-02-19 Agenda Packet Page 180
CITY OF CHULA VISTABUDGETARY COMPARISON SCHEDULE BY EXPENDITURE CATEGORYHOUSING SUCCESSOR AGENCYYEAR ENDED JUNE 30, 2018Variance withFinal BudgetPersonnel Supplies and Loans to Other Operating Transfers ActualFinalPositiveServicesServices Outside Entities Expenses CapitalOutAmountsBudget(Negative)Current:Development services262,022$ 4,297$ 3,841,741$ 2,644$ 2,700$ -$ 4,113,404$ 5,127,583$ 1,014,179$ Total Expenditures262,022$ 4,297$ 3,841,741$ 2,644$ 2,700$ -$ 4,113,404$ 5,127,583$ 1,014,179$ 1402019-02-19 Agenda Packet Page 181
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TRANSPORTATION GRANTS
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 5,537,543$ 7,370,100$ 7,253,627$ (116,473)$
Use of money and property - - 18,419 18,419
Other revenues - - 9,018 9,018
Total Revenues 5,537,543 7,370,100 7,281,064 (89,036)
Expenditures:
Current:
Public works - 77,756 55,419 22,337
Capital outlay 1,618,000 3,617,032 488,166 3,128,866
Total Expenditures 1,618,000 3,694,788 543,585 3,151,203
Excess (Deficiency) of Revenues
Over (Under) Expenditures 3,919,543 3,675,312 6,737,479 3,062,167
Other Financing Sources (Uses):
Transfers out (4,259,428) (4,304,428) (4,259,428) 45,000
Total Other Financing Sources
(Uses)(4,259,428) (4,304,428) (4,259,428) 45,000
Net Change in Fund Balances (339,885) (629,116) 2,478,051 3,107,167
Fund Balances, Beginning of Year 1,807,314 1,807,314 1,807,314 -
Fund Balances, End of Year 1,467,429$ 1,178,198$ 4,285,365$ 3,107,167$
1412019-02-19 Agenda Packet Page 182
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
PARKING METER
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Licenses and permits 25,000$ 25,000$ 25,584$ 584$
Use of money and property 365,000 365,000 280,140 (84,860)
Fines and forfeitures 200,000 200,000 248,904 48,904
Total Revenues 590,000 590,000 554,628 (35,372)
Expenditures:
Current:
General government 522,270 522,270 508,678 13,592
Capital outlay - 99,520 171 99,349
Total Expenditures 522,270 621,790 508,849 112,941
Excess (Deficiency) of Revenues
Over (Under) Expenditures 67,730 (31,790) 45,779 77,569
Net Change in Fund Balances 67,730 (31,790) 45,779 77,569
Fund Balances, Beginning of Year 1,416,304 1,416,304 1,416,304 -
Fund Balances, End of Year 1,484,034$ 1,384,514$ 1,462,083$ 77,569$
1422019-02-19 Agenda Packet Page 183
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TRAFFIC SAFETY
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 1,629$ 1,629$
Fines and forfeitures 437,640 437,640 454,708 17,068
Total Revenues 437,640 437,640 456,337 18,697
Expenditures:
Current:
Public safety 38,500 188,500 62,950 125,550
Total Expenditures 38,500 188,500 62,950 125,550
Excess (Deficiency) of Revenues
Over (Under) Expenditures 399,140 249,140 393,387 144,247
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 - (150,000) (5,753) 144,247
Fund Balances, Beginning of Year 201,732 201,732 201,732 -
Fund Balances, End of Year 201,732$ 51,732$ 195,979$ 144,247$
1432019-02-19 Agenda Packet Page 184
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
STORM DRAIN
YEAR ENDED JUNE 30, 2018
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 555,500 555,500 520,622 (34,878)
Use of money and property - - 3,845 3,845
Fines and forfeitures 5,000 5,000 200 (4,800)
Total Revenues 584,250 584,250 524,667 (59,583)
Expenditures:
Current:
Public works 348,940 430,159 236,447 193,712
Debt service:
Interest and fiscal charges - - 121 (121)
Total Expenditures 348,940 430,159 236,568 193,591
Excess (Deficiency) of Revenues
Over (Under) Expenditures 235,310 154,091 288,099 134,008
Net Change in Fund Balances 235,310 154,091 288,099 134,008
Fund Balances, Beginning of Year, as restated 311,715 311,715 311,715 -
Fund Balances, End of Year 547,025$ 465,806$ 599,814$ 134,008$
1442019-02-19 Agenda Packet Page 185
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TOWN CENTER I
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 525$ 525$
Total Revenues - - 525 525
Expenditures:
Capital outlay - 10,120 - 10,120
Total Expenditures - 10,120 - 10,120
Excess (Deficiency) of Revenues
Over (Under) Expenditures - (10,120) 525 10,645
Net Change in Fund Balances - (10,120) 525 10,645
Fund Balances, Beginning of Year 52,625 52,625 52,625 -
Fund Balances, End of Year 52,625$ 42,505$ 53,150$ 10,645$
1452019-02-19 Agenda Packet Page 186
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
OPEN SPACE DISTRICTS
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Charges for services 14,513,404$ 13,888,772$ 15,177,271$ 1,288,499$
Use of money and property - - 140,652 140,652
Other revenues - - 526 526
Total Revenues 14,513,404 13,888,772 15,318,449 1,429,677
Expenditures:
Current:
Public works 12,368,450 12,683,859 10,817,299 1,866,560
Total Expenditures 12,368,450 12,683,859 10,817,299 1,866,560
Excess (Deficiency) of Revenues
Over (Under) Expenditures 2,144,954 1,204,913 4,501,150 3,296,237
Other Financing Sources (Uses):
Transfers in - 135,883 95,697 (40,186)
Transfers out - (69,200) - 69,200
Total Other Financing Sources
(Uses)- 66,683 95,697 29,014
Net Change in Fund Balances 2,144,954 1,271,596 4,596,847 3,325,251
Fund Balances, Beginning of Year 17,496,571 17,496,571 17,496,571 -
Fund Balances, End of Year 19,641,525$ 18,768,167$ 22,093,418$ 3,325,251$
1462019-02-19 Agenda Packet Page 187
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
HOUSING PROGRAMS
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 51,100$ 51,100$ -$ (51,100)$
Use of money and property - - (862) (862)
Other revenues - - 31,931 31,931
Total Revenues 51,100 51,100 31,069 (20,031)
Expenditures:
Current:
Community development 51,100 509,719 20,309 489,410
Total Expenditures 51,100 509,719 20,309 489,410
Excess (Deficiency) of Revenues
Over (Under) Expenditures - (458,619) 10,760 469,379
Net Change in Fund Balances - (458,619) 10,760 469,379
Fund Balances, Beginning of Year 637,596 637,596 637,596 -
Fund Balances, End of Year 631,031$ 172,412$ 641,791$ 469,379$
1472019-02-19 Agenda Packet Page 188
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
HOUSING AUTHORITY
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Charges for services -$ -$ 1,263,023$ 1,263,023$
Use of money and property - - 12,760 12,760
Other revenues 1,094,983 1,094,983 1,260,237 165,254
Total Revenues 1,094,983 1,094,983 2,536,020 1,441,037
Expenditures:
Current:
Community development 1,840,286 1,840,286 1,187,991 652,295
Total Expenditures 1,840,286 1,840,286 1,187,991 652,295
Excess (Deficiency) of Revenues
Over (Under) Expenditures (745,303) (745,303) 1,348,029 2,093,332
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 (1,000,000) (1,000,000) 1,093,332 2,093,332
Fund Balances, Beginning of Year 2,001,737 2,001,737 2,001,737 -
Fund Balances, End of Year 1,001,737$ 1,001,737$ 3,095,069$ 2,093,332$
1482019-02-19 Agenda Packet Page 189
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
TRANSPORTATION SALES TAX
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Taxes 6,087,000$ 6,087,000$ 7,482,945$ 1,395,945$
Intergovernmental - - 43,600 43,600
Use of money and property - - (4,978) (4,978)
Other revenues - - 39,986 39,986
Total Revenues 6,087,000 6,087,000 7,561,553 1,474,553
Expenditures:
Current:
Public works - - 426 (426)
Capital outlay 6,800,612 15,086,531 7,302,184 7,784,347
Total Expenditures 6,800,612 15,086,531 7,302,610 7,783,921
Excess (Deficiency) of Revenues
Over (Under) Expenditures (713,612) (8,999,531) 258,943 9,258,474
Other Financing Sources (Uses):
Transfers in - 1,392 - (1,392)
Total Other Financing Sources
(Uses)- 1,392 - (1,392)
Net Change in Fund Balances (713,612) (8,998,139) 258,943 9,257,082
Fund Balances, Beginning of Year, as restated 246,466 246,466 246,466 -
Fund Balances, End of Year (467,146)$ (8,751,673)$ 505,409$ 9,257,082$
1492019-02-19 Agenda Packet Page 190
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, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ (6,654)$ (6,654)$
Other revenues 600,000 600,000 578,848 (21,152)
Total Revenues 600,000 600,000 572,194 (27,806)
Expenditures:
Current:
General government 300,000 413,700 357,637 56,063
Capital outlay 300,000 198,300 100,575 97,725
Total Expenditures 600,000 612,000 458,212 153,788
Excess (Deficiency) of Revenues
Over (Under) Expenditures - (12,000) 113,982 125,982
Net Change in Fund Balances - (12,000) 113,982 125,982
Fund Balances, Beginning of Year 1,588,835 1,588,835 1,588,835 -
Fund Balances, End of Year 1,588,835$ 1,576,835$ 1,702,817$ 125,982$
1502019-02-19 Agenda Packet Page 191
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
UTILITY TAX SETTLEMENT
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 3,848$ 3,848$
Total Revenues - - 3,848 3,848
Expenditures:
Current:
General government - 274,104 105,809 168,295
Total Expenditures - 274,104 105,809 168,295
Excess (Deficiency) of Revenues
Over (Under) Expenditures - (274,104) (101,961) 172,143
Other Financing Sources (Uses):
Transfers out - (9,049) - 9,049
Total Other Financing Sources
(Uses)- (9,049) - 9,049
Net Change in Fund Balances - (283,153) (101,961) 181,192
Fund Balances, Beginning of Year 262,221 262,221 262,221 -
Fund Balances, End of Year 262,221$ (20,932)$ 160,260$ 181,192$
1512019-02-19 Agenda Packet Page 192
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
PARK ACQUISITION DEVELOPMENT
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 339,862$ 339,862$
Developer participation 700,000 700,000 3,143,698 2,443,698
Total Revenues 700,000 700,000 3,483,560 2,783,560
Expenditures:
Current:
City administration 110,000 3,835,538 2,697,698 1,137,840
Capital outlay - 125,522 15,582 109,940
Debt service:
Interest and fiscal charges - - 12,220 (12,220)
Total Expenditures 110,000 3,961,060 2,725,500 1,235,560
Excess (Deficiency) of Revenues
Over (Under) Expenditures 590,000 (3,261,060) 758,060 4,019,120
Other Financing Sources (Uses):
Transfers in 50,000 50,000 - (50,000)
Transfers out (50,000) (50,000) - 50,000
Total Other Financing Sources
(Uses)- - - -
Net Change in Fund Balances 590,000 (3,261,060) 758,060 4,019,120
Fund Balances, Beginning of Year, as restated 33,794,899 33,794,899 33,794,899 -
Fund Balances, End of Year 34,384,899$ 30,533,839$ 34,552,959$ 4,019,120$
1522019-02-19 Agenda Packet Page 193
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
RESIDENTIAL CONSTRUCTION TAX
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Taxes 325,505$ 325,505$ 951,427$ 625,922$
Use of money and property - - 1,924 1,924
Total Revenues 325,505 325,505 953,351 627,846
Excess (Deficiency) of Revenues
Over (Under) Expenditures 325,505 325,505 953,351 627,846
Other Financing Sources (Uses):
Transfers in 410,396 410,396 32,055 (378,341)
Transfers out (668,278) (668,278) (665,205) 3,073
Total Other Financing Sources
(Uses)(257,882) (257,882) (633,150) (375,268)
Net Change in Fund Balances 67,623 67,623 320,201 252,578
Fund Balances, Beginning of Year 323,552 323,552 323,552 -
Fund Balances, End of Year 391,175$ 391,175$ 643,753$ 252,578$
1532019-02-19 Agenda Packet Page 194
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
BICYCLE FACILITY
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 65,000$ 65,000$ -$ (65,000)$
Use of money and property - - 27 27
Total Revenues 65,000 65,000 27 (64,973)
Expenditures:
Current:
Public works 65,000 65,000 - 65,000
Total Expenditures 65,000 65,000 - 65,000
Excess (Deficiency) of Revenues
Over (Under) Expenditures - - 27 27
Net Change in Fund Balances - - 27 27
Fund Balances, End of Year (4,460)$ (4,460)$ (4,433)$ 27$
1542019-02-19 Agenda Packet Page 195
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
ASSESSMENT DISTRICT IMPROVEMENT
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 15,261$ 15,261$
Other revenues - - 84,189 84,189
Total Revenues - - 99,450 99,450
Expenditures:
Current:
General government 2,500 2,500 - 2,500
Capital outlay - 306,950 281,307 25,643
Debt service:
Principal retirement - 1,175,000 - 1,175,000
Total Expenditures 2,500 1,484,450 281,307 1,203,143
Excess (Deficiency) of Revenues
Over (Under) Expenditures (2,500) (1,484,450) (181,857) 1,302,593
Other Financing Sources (Uses):
Transfers out (66,790) (66,790) (62,749) 4,041
Contribution to agency fund - - (1,174,700) -
Total Other Financing Sources
(Uses)(66,790) (66,790) (1,237,449) 4,041
Net Change in Fund Balances (69,290) (1,551,240) (1,419,306) 1,306,634
Fund Balances, Beginning of Year 2,487,620 2,487,620 2,487,620 -
Fund Balances, End of Year 2,418,330$ 936,380$ 1,068,314$ 1,306,634$
1552019-02-19 Agenda Packet Page 196
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
DEVELOPMENT IMPACT FUNDS
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Charges for services 200,000$ 200,000$ 804,858$ 604,858$
Use of money and property - - 391,695 391,695
Developer participation 7,031,600 7,031,600 18,742,962 11,711,362
Total Revenues 7,231,600 7,231,600 19,939,515 12,707,915
Expenditures:
Current:
City administration 956,900 1,018,165 285,545 732,620
Capital outlay 3,708,499 10,676,413 2,851,348 7,825,065
Debt service:
Interest and fiscal charges - - 12,792 (12,792)
Total Expenditures 4,665,399 11,694,578 3,149,685 8,544,893
Excess (Deficiency) of Revenues
Over (Under) Expenditures 2,566,201 (4,462,978) 16,789,830 21,252,808
Other Financing Sources (Uses):
Transfers in 1,035,000 1,136,343 - (1,136,343)
Transfers out (6,537,308) (6,537,308) (5,178,173) 1,359,135
Total Other Financing Sources
(Uses)(5,502,308) (5,400,965) (5,178,173) 222,792
Net Change in Fund Balances (2,936,107) (9,863,943) 11,611,657 21,475,600
Fund Balances, Beginning of Year, as restated 34,456,972 34,456,972 34,456,972 -
Fund Balances, End of Year 31,520,865$ 24,593,029$ 46,068,629$ 21,475,600$
1562019-02-19 Agenda Packet Page 197
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
OTHER TRANSPORTATION PROGRAM FUND
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 8,002,203$ 8,000,322$ 9,680,844$ 1,680,522$
Use of money and property - - 58,081 58,081
Total Revenues 8,002,203 8,000,322 9,738,925 1,738,603
Expenditures:
Capital outlay 8,002,203 22,748,504 9,121,154 13,627,350
Total Expenditures 8,002,203 22,748,504 9,121,154 13,627,350
Excess (Deficiency) of Revenues
Over (Under) Expenditures - (14,748,182) 617,771 15,365,953
Other Financing Sources (Uses):
Transfers in - 1,881 - (1,881)
Transfers out - (102,735) - 102,735
Total Other Financing Sources
(Uses)- (100,854) - 100,854
Net Change in Fund Balances - (14,849,036) 617,771 15,466,807
Fund Balances, Beginning of Year (171,768) (171,768) (171,768) -
Fund Balances, End of Year (171,768)$ (15,020,804)$ 446,003$ 15,466,807$
1572019-02-19 Agenda Packet Page 198
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 82,047$ 82,047$
Other revenues - - 481,519 481,519
Total Revenues - - 563,566 563,566
Expenditures:
Current:
Public works - 230,752 - 230,752
Capital outlay - 15,761,501 3,861,803 11,899,698
Total Expenditures - 15,992,253 3,861,803 12,130,450
Excess (Deficiency) of Revenues
Over (Under) Expenditures - (15,992,253) (3,298,237) 12,694,016
Other Financing Sources (Uses):
Transfers in - 14,306,466 14,306,466 -
Total Other Financing Sources
(Uses)- 14,306,466 14,306,466 -
Net Change in Fund Balances - (1,685,787) 11,008,229 12,694,016
Fund Balances, Beginning of Year (245,921) (245,921) (245,921) -
Fund Balances, End of Year (245,921)$ (1,931,708)$ 10,762,308$ 12,694,016$
1582019-02-19 Agenda Packet Page 199
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
NOTES PAYABLE
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property 129,000$ 129,000$ 536$ (128,464)$
Total Revenues 129,000 129,000 536 (128,464)
Expenditures:
Debt service:
Principal retirement 954,100 954,100 952,906 1,194
Interest and fiscal charges 446,500 446,500 447,279 (779)
Total Expenditures 1,400,600 1,400,600 1,400,185 415
Excess (Deficiency) of Revenues
Over (Under) Expenditures (1,271,600) (1,271,600) (1,399,649) (128,049)
Other Financing Sources (Uses):
Transfers in 1,271,600 1,271,600 1,177,762 (93,838)
Total Other Financing Sources
(Uses)1,271,600 1,271,600 1,177,762 (93,838)
Net Change in Fund Balances - - (221,887) (221,887)
Fund Balances, Beginning of Year 232,386 232,386 232,386 -
Fund Balances, End of Year 232,386$ 232,386$ 10,499$ (221,887)$
1592019-02-19 Agenda Packet Page 200
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
LEASE PAYABLE
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 2,040$ 2,040$
Other revenues 283,400 39,000 40,000 1,000
Total Revenues 283,400 39,000 42,040 3,040
Expenditures:
Debt service:
Principal retirement 480,440 283,640 283,749 (109)
Interest and fiscal charges 114,100 66,500 65,874 626
Total Expenditures 594,540 350,140 349,623 517
Excess (Deficiency) of Revenues
Over (Under) Expenditures (311,140) (311,140) (307,583) 3,557
Other Financing Sources (Uses):
Transfers in 311,140 311,140 309,624 (1,516)
Total Other Financing Sources
(Uses)311,140 311,140 309,624 (1,516)
Net Change in Fund Balances - - 2,041 2,041
Fund Balances, Beginning of Year 112,709 112,709 112,709 -
Fund Balances, End of Year 112,709$ 112,709$ 114,750$ 2,041$
1602019-02-19 Agenda Packet Page 201
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
CITY DEBT SERVICE
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Other Financing Sources (Uses):
Transfers in 1,385,000$ 1,385,000$ -$ (1,385,000)$
Transfers out (1,385,000) (1,385,000) - 1,385,000
Total Other Financing Sources
(Uses)- - - -
Net Change in Fund Balances - - - -
Fund Balances, Beginning of Year, as restated - - - -
Fund Balances, End of Year -$ -$ -$ -$
1612019-02-19 Agenda Packet Page 202
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
PUBLIC FINANCING AUTHORITY
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 48,418$ 48,418$
Total Revenues - - 48,418 48,418
Expenditures:
Current:
General government 16,000 16,000 8,150 7,850
Debt service:
Principal retirement 3,350,100 3,350,100 3,350,000 100
Interest and fiscal charges 3,456,600 3,456,600 3,455,745 855
Total Expenditures 6,822,700 6,822,700 6,813,895 8,805
Excess (Deficiency) of Revenues
Over (Under) Expenditures (6,822,700) (6,822,700) (6,765,477) 57,223
Other Financing Sources (Uses):
Transfers in 6,822,700 6,822,700 6,787,519 (35,181)
Total Other Financing Sources
(Uses)6,822,700 6,822,700 6,787,519 (35,181)
Net Change in Fund Balances - - 22,042 22,042
Fund Balances, Beginning of Year 6,238,508 6,238,508 6,238,508 -
Fund Balances, End of Year 6,238,508$ 6,238,508$ 6,260,550$ 22,042$
1622019-02-19 Agenda Packet Page 203
CITY OF CHULA VISTA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
MUNICIPAL FINANCING AUTHORITY
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property -$ -$ 1,667$ 1,667$
Other revenues - 139,618 139,617 (1)
Total Revenues - 139,618 141,284 1,666
Expenditures:
Current:
General government 5,000 5,150 4,050 1,100
Debt service:
Principal retirement 1,285,000 1,285,000 1,285,000 -
Interest and fiscal charges 859,000 1,348,790 1,348,463 327
Total Expenditures 2,149,000 2,638,940 2,637,513 1,427
Excess (Deficiency) of Revenues
Over (Under) Expenditures (2,149,000) (2,499,322) (2,496,229) 3,093
Other Financing Sources (Uses):
Transfers in 2,149,000 2,158,885 2,153,388 (5,497)
Transfers out - (12,903,918) (12,903,918) -
Proceeds from the issuance of bonds - 13,130,000 13,130,000 -
Bond premium - 135,516 135,516 -
Total Other Financing Sources
(Uses)2,149,000 2,520,483 2,514,986 (5,497)
Net Change in Fund Balances - 21,161 18,757 (2,404)
Fund Balances, Beginning of Year 24,893 24,893 24,893 -
Fund Balances, End of Year 24,893$ 46,054$ 43,650$ (2,404)$
1632019-02-19 Agenda Packet Page 204
CITY OF CHULA VISTA
COMBINING STATEMENT OF NET POSITION
NON-MAJOR PROPRIETARY FUNDS
JUNE 30, 2018
Totals
Assets:
Current:
Cash and investments 84,334$ 280,008$ -$ 364,342$
Receivables:
Accounts - - 132,580 132,580
Total Current Assets 84,334 280,008 132,580 496,922
Total Assets 84,334 280,008 132,580 496,922
Liabilities:
Current:
Accounts payable - 6,380 - 6,380
Unearned revenues - 163,380 - 163,380
Due to other funds - - 128,859 128,859
Total Current Liabilities - 169,760 128,859 298,619
Total Liabilities - 169,760 128,859 298,619
Net Position:
Unrestricted 84,334 110,248 3,721 198,303
Total Net Position 84,334$ 110,248$ 3,721$ 198,303$
Business-Type Activities - Enterprise Funds
Bayfront Trolley
Station Transit Fund
Chula Vista
Muni Golf
Course
1642019-02-19 Agenda Packet Page 205
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
NON-MAJOR PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2018
Totals
Operating Expenses:
Administration and general 27 13,008 - 13,035
Total Operating Expenses 27 13,008 - 13,035
Operating Income (Loss)(27) (13,008) - (13,035)
Nonoperating Revenues (Expenses):
Intergovernmental - 104,899 - 104,899
Interest revenue 837 3,190 133,393 137,420
Total Nonoperating
Revenues (Expenses)837 108,089 133,393 242,319
Income (Loss)810 95,081 133,393 229,284
Transfers in - - - -
Transfers out - - (132,580) (132,580)
Changes in Net Position 810 95,081 813 96,704
Net Position:
Beginning of Year, as originally reported 83,524 (513,688) 2,908 (427,256)
Restatements - 528,855 - 528,855
Beginning of Fiscal Year 83,524 15,167 2,908 101,599
End of Fiscal Year 84,334$ 110,248$ 3,721$ 198,303$
Business-Type Activities - Enterprise Funds
Bayfront
Trolley Station Transit Fund
Chula Vista
Muni Golf
Course
1652019-02-19 Agenda Packet Page 206
CITY OF CHULA VISTA
COMBINING STATEMENT OF CASH FLOWS
NON-MAJOR PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2018
Totals
Cash Flows from Operating Activities:
Cash received from customers and users -$ -$ (102,580)$ (102,580)$
Cash received from/(paid to) interfund service provided - - 101,767 101,767
Cash paid to suppliers for goods and services - (2,620) (2,620)
Cash paid to employees for services (27) (13,008) - (13,035)
Net Cash Provided (Used) by Operating Activities (27) (15,628) (813) (16,468)
Cash Flows from Non-Capital
Financing Activities:
Cash transfers out - - (132,580) (132,580)
Net Cash Provided (Used) by
Non-Capital Financing Activities - - (132,580) (132,580)
Cash Flows from Investing Activities:
Interest received 837 3,190 133,393 137,420
Net Cash Provided (Used) by
Investing Activities 837 3,190 133,393 137,420
Net Increase (Decrease) in Cash
and Cash Equivalents 810 (12,438) - (11,628)
Cash and Cash Equivalents at Beginning of Year 83,524 292,446 - 375,970
Cash and Cash Equivalents at End of Year 84,334$ 280,008$ -$ 364,342$
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)(27)$ (13,008)$ -$ (13,035)$
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
(Increase) decrease in accounts receivable - - (102,580) (102,580)
Increase (decrease) in accounts payable - (2,620) - (2,620)
Increase (decrease) in due to other funds - - 101,767 101,767
Total Adjustments - (2,620) (813) (3,433)
Net Cash Provided (Used) by
Operating Activities (27)$ (15,628)$ (813)$ (16,468)$
Non-Cash Investing, Capital, and Financing Activities:
Restatement of net position -$ 528,855$ -$ 528,855$
Business-Type Activities - Enterprise Funds
Bayfront Trolley
Station Transit Fund
Chula Vista
Muni Golf
Course
1662019-02-19 Agenda Packet Page 207
CITY OF CHULA VISTA
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
JUNE 30, 2018
Totals
Assets:
Current:
Cash and investments 1,662,469$ 2,633$ 3,466,080$ 5,131,182$
Receivables:
Accounts 11,042 - - 11,042
Restricted:
Cash with fiscal agent - - 338,749 338,749
Total Current Assets 1,673,511 2,633 3,804,829 5,480,973
Noncurrent:
Capital assets - net of accumulated depreciation 607,999 - - 607,999
Total Noncurrent Assets 607,999 - - 607,999
Total Assets 2,281,510 2,633 3,804,829 6,088,972
Deferred Outflows of Resources:
Deferred items related to pensions 611,846 - - 611,846
Deferred items related to OPEB 1,268 - - 1,268
Total Deferred Outflows of Resources 613,114 - - 613,114
Liabilities:
Current:
Accounts payable 271,922 - 160,785 432,707
Accrued liabilities 31,688 - - 31,688
Accrued compensated absences 32,029 - - 32,029
Total Current Liabilities 335,639 - 160,785 496,424
Noncurrent:
Accrued compensated absences 21,702 - - 21,702
Net pension liability 3,494,202 - - 3,494,202
Total OPEB liability 116,288 - - 116,288
Total Noncurrent Liabilities 3,632,192 - - 3,632,192
Total Liabilities 3,967,831 - 160,785 4,128,616
Deferred Inflows of Resources:
Deferred items related to pensions 83,377 - - 83,377
Total Deferred Inflows of Resources 83,377 - - 83,377
Net Position:
Investment in capital assets 607,999 - - 607,999
Unrestricted (1,764,583) 2,633 3,644,044 1,882,094
Total Net Position (1,156,584)$ 2,633$ 3,644,044$ 2,490,093$
Governmental Activities - Internal Service Funds
Fleet
Management
Technology
Replacement
Workers
Compensation
1672019-02-19 Agenda Packet Page 208
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2018
Totals
Operating Revenues:
Interdepartmental charges 3,189,333$ -$ 4,922,407$ 8,111,740$
Other 18,463 - 170,938 189,401
Total Operating Revenues 3,207,796 - 5,093,345 8,301,141
Operating Expenses:
Administration and general 3,657,555 - 3,724,029 7,381,584
Depreciation expense 360,104 - - 360,104
Total Operating Expenses 4,017,659 - 3,724,029 7,741,688
Operating Income (Loss)(809,863) - 1,369,316 559,453
Nonoperating Revenues (Expenses):
Interest revenue (7,574) (17) (21,858) (29,449)
Total Nonoperating
Revenues (Expenses)(7,574) (17) (21,858) (29,449)
Income (Loss) Before Transfers (817,437) (17) 1,347,458 530,004
Transfers in 85,267 - - 85,267
Changes in Net Position (732,170) (17) 1,347,458 615,271
Net Position:
Beginning of Year, as originally reported (315,823) 2,650 2,296,586 1,983,413
Restatements (108,591) - - (108,591)
Beginning of Fiscal Year (424,414) 2,650 2,296,586 1,874,822
End of Fiscal Year (1,156,584)$ 2,633$ 3,644,044$ 2,490,093$
Governmental Activities - Internal Service Funds
Fleet
Management
Technology
Replacement
Workers
Compensation
1682019-02-19 Agenda Packet Page 209
CITY OF CHULA VISTA
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2018
Totals
Cash Flows from Operating Activities:
Cash received from/(paid to) interfund service provided 3,269,815$ -$ 5,100,127$ 8,369,942$
Cash received from/(paid to) suppliers for goods and services - - 108,918 108,918
Cash paid to employees for services (2,988,713) - (3,724,029) (6,712,742)
Net Cash Provided (Used) by Operating Activities 281,102 - 1,485,016 1,766,118
Cash Flows from Non-Capital
Financing Activities:
Cash transfers in 85,267 - - 85,267
Repayment received from other funds (108,591) - - (108,591)
Net Cash Provided (Used) by
Non-Capital Financing Activities (23,324) - - (23,324)
Cash Flows from Investing Activities:
Interest received (7,574) (17) (21,858) (29,449)
Net Cash Provided (Used) by
Investing Activities (7,574) (17) (21,858) (29,449)
Net Increase (Decrease) in Cash
and Cash Equivalents 250,204 (17) 1,463,158 1,713,345
Cash and Cash Equivalents at Beginning of Year 1,412,265 2,650 2,341,671 3,756,586
Cash and Cash Equivalents at End of Year 1,662,469$ 2,633$ 3,804,829$ 5,469,931$
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)(809,863)$ -$ 1,369,316$ 559,453$
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
Depreciation 360,104 - - 360,104
(Increase) decrease in accounts receivable 55,186 - 6,782 61,968
(Increase) decrease in deferred outflows from pensions (70,901) - - (70,901)
(Increase) decrease in deferred outflows from OPEB (1,268) - - (1,268)
(Increase) decrease in prepaid costs 896 - - 896
Increase (decrease) in accounts payable 6,833 - 108,918 115,751
Increase (decrease) in accrued liabilities 9,332 - - 9,332
Increase (decrease) in compensated absences 5,024 - - 5,024
Increase (decrease) in net pension liability 547,161 - - 547,161
Increase (decrease) in total OPEB liability 116,288 - - 116,288
Increase (decrease) in deferred inflows from pensions 62,310 - - 62,310
Total Adjustments 1,090,965 - 115,700 1,206,665
Net Cash Provided (Used) by
Operating Activities 281,102$ -$ 1,485,016$ 1,766,118$
Governmental Activities - Internal Service Funds
Fleet
Management
Technology
Replacement
Workers
Compensation
1692019-02-19 Agenda Packet Page 210
CITY OF CHULA VISTA
COMBINING STATEMENT OF NET POSITION
ALL AGENCY FUNDS
JUNE 30, 2018
Totals
Assets:
Pooled cash and investments 504,699$ 8,528,926$ -$ 9,033,625$
Receivables:
Accrued interest - - 1,431 1,431
Restricted assets:
Cash and investments - - 11,767,185 11,767,185
Cash and investments with fiscal agents - 43,522,543 - 43,522,543
Total Assets 504,699$ 52,051,469$ 11,768,616$ 64,324,784$
Liabilities:
Accounts payable -$ 2,918$ 425,655$ 428,573$
Accrued liabilities 5,885 - - 5,885
Unearned revenues 14,162 - 1,431 15,593
Deposits payable - - 11,341,530 11,341,530
Due to external parties/other agencies 484,652 52,048,551 - 52,533,203
Total Liabilities 504,699 $ 52,051,469 $ 11,768,616 $ 64,324,784 $
Flexible
Spending
Account
Special
Assessment
District
Miscellaneous
Deposits
1702019-02-19 Agenda Packet Page 211
CITY OF CHULA VISTA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED JUNE 30, 2018
Balance Balance
July 1, 2017 Additions Deductions June 30, 2018
Flexible Spending Account
Assets:
Pooled cash and investments 269,694$ 1,434,134$ 1,199,129$ 504,699$
Total Assets 269,694$ 1,434,134$ 1,199,129$ 504,699$
Liabilities:
Accounts payable 10,507$ 8,306$ 18,813$ -$
Accrued liabilities - 5,897 12 5,885
Unearned revenues 14,162 - - 14,162
Due to external parties/other agencies 245,025 239,627 - 484,652
Total Liabilities 269,694$ 253,830$ 18,825$ 504,699$
Special Assessment District
Assets:
Pooled cash and investments 9,457,312$ 14,020,313$ 14,948,699$ 8,528,926$
Restricted assets:
Cash and investments with fiscal agents 30,113,429 22,121,437 8,712,323 43,522,543
Total Assets 39,570,741$ 36,141,750$ 23,661,022$ 52,051,469$
Liabilities:
Accounts payable 110$ 7,652$ 4,844$ 2,918$
Due to external parties/other agencies 39,570,631 12,991,867 513,947 52,048,551
Total Liabilities 39,570,741$ 12,999,519$ 518,791$ 52,051,469$
Miscellaneous Deposits
Assets:
Receivables:
Accrued interest 1,431$ -$ -$ 1,431$
Restricted assets:
Cash and investments 13,567,819 8,126,152 9,926,786 11,767,185
Total Assets 13,569,250$ 8,126,152$ 9,926,786$ 11,768,616$
Liabilities:
Accounts payable 669,045$ 2,082,057$ 2,325,447$ 425,655$
Unearned revenues 1,431 - - 1,431
Deposits payable 12,898,774 17,782,446 19,339,690 11,341,530
Total Liabilities 13,569,250$ 19,864,503$ 21,665,137$ 11,768,616$
Totals - All Agency Funds
Assets:
Pooled cash and investments 9,727,006$ 15,454,447$ 16,147,828$ 9,033,625$
Receivables:
Accrued interest 1,431 - - 1,431
Restricted assets:
Cash and investments 13,567,819 8,126,152 9,926,786 11,767,185
Cash and investments with fiscal agents 30,113,429 22,121,437 8,712,323 43,522,543
Total Assets 53,409,685$ 45,702,036$ 34,786,937$ 64,324,784$
Liabilities:
Accounts payable 679,662$ 2,098,015$ 2,349,104$ 428,573$
Accrued liabilities - 5,897 12 5,885
Unearned revenues 15,593 - - 15,593
Pass-through payables - - - -
Deposits payable 12,898,774 17,782,446 19,339,690 11,341,530
Due to external parties/other agencies 39,815,656 13,231,494 513,947 52,533,203
Total Liabilities 53,409,685$ 33,117,852$ 22,202,753$ 64,324,784$
1712019-02-19 Agenda Packet Page 212
1722019-02-19 Agenda Packet Page 213
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 175 - 179
These schedules contain information to help the reader understand how
the city's financial performance and well-being have changed over
time.
Revenue Capacity 180 - 183
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 184 - 188
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 189 - 191
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 192 - 193
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
1732019-02-19 Agenda Packet Page 214
1742019-02-19 Agenda Packet Page 215
2009 2010 2011 2012 201320142015201620172018Governmental activities:Invested in capital assets, net of related debt623,938,515$ 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$ 1,029,933,503$ Restricted43,901,854 49,193,256 47,168,636 22,929,585 21,888,309 107,106,257 129,460,665 125,439,323 128,114,370 143,958,910 Unrestricted89,235,419 73,916,496 72,730,796 89,620,724 111,886,462 22,522,443 (245,432,296) (222,570,459) (222,843,737) (206,082,817) Total governmental activities net assets757,075,788 757,487,594 754,308,817 767,733,036 760,251,252 778,942,716 527,202,529 575,808,876 937,173,415 967,809,596 Business-type activities: Invested in capital assets, net of related debt148,237,562 152,384,420 146,550,585 140,248,319 134,661,254 136,513,268 134,368,634 135,989,851 331,199,513 327,687,650 Restricted- - - - - 5,141,430 2,803,451 2,593,403 - Unrestricted64,860,578 74,385,651 80,214,208 86,521,327 93,401,745 97,393,640 71,945,411 67,970,476 72,366,978 78,539,054 Total business-type activities net assets213,098,140 226,770,071 226,764,793 226,769,646 228,062,999 233,906,908 211,455,475 206,763,778 406,159,894 406,226,704 Primary government:Invested in capital assets, net of related debt772,176,077 786,762,262 780,959,970 795,431,046 761,137,735 785,827,284 777,542,794 808,929,863 1,363,102,295 1,357,621,153 Restricted43,901,854 49,193,256 47,168,636 22,929,585 21,888,309 107,106,257 134,602,095 128,242,774 130,707,773 143,958,910 Unrestricted154,095,997 148,302,147 152,945,004 176,142,051 205,288,207 119,916,083 (173,486,885) (154,599,983) (150,476,759) (127,543,763) Total primary government net assets970,173,928$ 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$ 1,374,036,300$ Sewer funds were converted to an enterprise fund in fiscal year 2008.Last Ten Fiscal Years(accrual basis of accounting)CITY OF CHULA VISTANet Assets by Component1752019-02-19 Agenda Packet Page 216
2009201020112012 2013 20142015 2016 2017 2018Governmental activities:General government49,216,220$ 51,136,412$ 46,457,112$ 22,508,977$ 33,652,891$ 25,386,867$ 36,693,953$ 25,564,824$ 35,375,230$ 29,311,449$ Public safety76,097,546 74,008,767 75,664,246 75,931,086 77,821,520 74,896,803 81,002,999 87,749,418 94,716,683 106,802,130 Community Development1,974,046 1,552,750 18,617,269 Community Services12,837 5,632 14,990 - Public works72,509,779 69,524,903 71,857,158 76,458,061 69,297,402 63,312,155 62,454,130 67,910,401 68,885,918 72,192,449 Parks and recreation9,805,893 7,849,907 6,995,489 7,310,312 5,865,192 6,118,351 6,441,907 6,834,240 6,875,635 9,553,392 Library7,617,286 4,826,602 4,509,999 4,185,624 4,224,568 4,092,263 3,906,984 3,997,677 5,018,878 1,542,733 Transit- - - 63,021 14,560 - - - - - Interest on long-term debt13,064,138 11,217,753 11,538,707 8,904,275 6,698,509 7,287,461 6,776,635 6,073,434 4,673,047 7,718,906 Total governmental activities expenses228,310,862 218,564,344 217,022,711 195,361,356 197,574,642 181,093,900 197,289,445 200,109,672 217,113,131 245,738,328 Business-type activities:Transit8,147,424 7,571,898 7,075,998 7,050,673 6,997,488 6,875,214 4,807,985 86,512 39,594 13,008 Bayfront Trolley Station98,800 94,802 91,788 91,942 92,843 61,823 59,863 - - 27 Sewer funds23,528,217 29,240,616 30,245,584 30,524,851 30,773,712 26,046,175 31,615,457 25,234,891 32,179,875 34,857,066 Sewer DIFs200,660 126,019 123,629 129,351 122,927 129,279 120,197 1,146,838 8,305 34,547 Development Services Fund- - - 4,730,599 5,717,312 6,113,133 5,996,109 5,741,600 6,655,654 10,683,709 Chula Vista Mini Golf Course27,092 - CV Elite Athlete Training Ctr449,028 676,260 Interest on long-term debt- - - - - - - - - - Total business-type activities expenses31,975,101 37,033,335 37,536,999 42,527,416 43,704,282 39,225,624 42,599,611 32,209,841 39,359,548 46,264,617 Total primary government expenses 260,285,963 255,597,679 254,559,710 237,888,772 241,278,924 220,319,524 239,889,056 232,319,513 256,472,679 292,002,945 Governmental activities:Charges for services:General government35,959,181 32,419,505 29,785,079 5,955,849 5,795,838 8,767,069 5,302,277 6,468,756 12,317,921 8,562,792 Public safety 7,954,060 8,833,813 7,989,893 8,658,579 8,893,631 10,198,058 5,068,166 11,764,603 11,997,221 178,674 Community Development730,197 771,603 17,920,527 Public works 25,793,234 28,761,170 33,378,070 32,767,261 35,758,786 30,495,980 31,439,700 24,218,733 32,598,199 23,487,119 Parks and recreation 2,776,032 2,559,668 3,599,653 3,051,842 7,631,696 5,292,433 413,921 10,683,649 8,221,019 1,490,236 Library 326,116 505,044 967,908 840,258 1,666,765 1,078,592 164,832 1,943,416 1,575,837 872,352 Operating grants and contributions18,957,467 17,984,120 31,976,818 21,780,868 30,935,863 29,456,557 - - - 21,246,015 Capital grants and contributions16,754,583 23,711,994 4,781,625 4,283,855 2,936,133 1,921,554 - - - 33,859,885 Total governmental activities program revenues108,520,673 114,775,314 112,479,046 77,338,512 93,618,712 87,210,243 42,388,896 55,809,354 67,481,800 107,617,600 Business-type activities:Charges for services:Transit3,679,761 3,335,334 2,534,385 2,671,538 2,841,619 2,672,231 1,503,262 - - - Sewer funds31,046,180 36,284,081 32,257,256 32,571,135 35,011,268 33,190,660 36,039,238 35,775,374 36,289,930 37,870,947 Sewer DIFs 232,430 166,303 443,599 174,667 645,015 268,092 166,333 239,143 111,907 1,201,669 Development Services Fund - - - 4,174,657 6,654,261 6,338,495 - 6,546,936 7,291,037 10,596,287 Operating grants and contributions3,390,228 3,357,566 3,431,988 3,524,426 3,095,626 3,800,358 6,118,566 - - 104,899 Capital grants and contributions- - - - - - - - - - Total business-type activities program revenues38,348,599 43,143,284 38,667,228 43,116,423 48,247,789 46,269,836 43,827,399 42,561,453 43,692,874 49,773,802 Total primary government program revenues146,869,272 157,918,598 151,146,274 120,454,935 141,866,501 133,480,079 86,216,295 98,370,807 111,174,674 157,391,402 CITY OF CHULA VISTAChanges in Net PositionLast Ten Fiscal Years 1762019-02-19 Agenda Packet Page 217
2009201020112012 2013 20142015 2016 2017 2018CITY OF CHULA VISTAChanges in Net PositionLast Ten Fiscal Years Governmental activities(119,790,189) (103,789,030) (104,543,665) (118,022,844) (103,955,930) (93,883,657) (154,900,549) (144,300,318) (149,631,331) (138,120,728) Business-type activities6,373,498 6,109,949 1,130,229 589,007 4,543,507 7,044,212 1,227,788 10,351,612 4,333,326 3,509,185 Total net revenues (expenses)(113,416,691) (97,679,081) (103,413,436) (117,433,837) (99,412,423) (86,839,445) (153,672,761) (133,948,706) (145,298,005) (134,611,543) Governmental activities:Taxes:Property taxes43,319,156 41,798,577 39,437,025 49,721,604 45,146,022 45,266,172 47,485,292 50,136,856 53,248,196 56,512,850 Sales tax 26,263,317 23,674,601 26,702,443 27,275,753 28,627,785 29,171,174 41,883,924 33,317,380 36,469,033 57,541,043 Other taxes 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 32,496,156 Investment income12,676,922 5,744,616 9,108,662 3,615,266 866,861 1,944,988 4,216,186 6,233,144 2,954,403 5,652,663 Other general revenues355,175 7,581,794 5,193,653 1,530,568 2,356,802 686,054 12,921,129 1,034,027 8,970 - Miscellaneous- - - - - - 27,882 336,661 1,677,271 12,675,502 Transfers3,880,091 3,473,571 3,437,718 4,195,190 3,861,417 3,551,004 3,848,746 2,799,555 4,180,778 4,170,702 Total general revenues and transfers108,138,027 104,200,836 101,364,888 102,769,910 99,825,127 112,764,601 133,608,657 118,320,885 122,640,428 169,048,916 Extraordinary gain- - - 28,677,153 - - - - - - Total governmental activities108,138,027 104,200,836 101,364,888 131,447,063 99,825,127 112,764,601 133,608,657 118,320,885 122,640,428 169,048,916 Business-type activities:Investment income2,090,311 1,785,660 1,288,478 1,273,689 261,354 1,505,052 657,343 1,357,938 322,527 1,155,739 Miscellaneous3,215,264 9,249,893 1,013,733 2,337,347 349,909 845,650 2,789,595 524,616 198,847,750 414,696 Gain on Sale of Capital Asset115,703 - Transfers(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) (4,170,702) Total business-type activities 1,425,484 7,561,982 (1,135,507) (584,154) (3,250,154) (1,200,302) (401,808) (917,001) 195,105,202 (2,600,267) Total primary government109,563,511 111,762,818 100,229,381 130,862,909 96,574,973 111,564,299 133,206,849 117,403,884 317,745,630 166,448,649 Governmental activities(11,652,162) 411,806 (3,178,777) 13,424,219 (4,130,803) 18,880,944 (21,291,892) (25,979,433) (26,990,903) 30,928,188 Business-type activities7,798,982 13,671,931 (5,278) 4,853 1,293,353 5,843,910 825,980 9,434,611 199,438,528 908,918 Total primary government(3,853,180)$ 14,083,737$ (3,184,055)$ 13,429,072$ (2,837,450)$ 24,724,854$ (20,465,912)$ (16,544,822)$ 172,447,625$ 31,837,106$ Sewer funds were converted to an enterprise fund in fiscal year 2008.1772019-02-19 Agenda Packet Page 218
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
General fund:
Nonspendable -$ -$ 11,258,150$ 8,799,026$ 7,481,079$ 7,424,812$ 7,419,002$ 1,527,055$ 7,363,413$ 7,676,350$
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 64,147,929
Assigned - - 5,298,536 2,895,545 6,648,922 4,807,244 4,688,124 4,315,568 8,526,339 11,866,874
Unassigned - - 11,876,992 11,969,280 10,790,135 14,511,252 16,412,879 25,132,939 20,020,613 24,512,363
Reserved 20,732,416 19,478,496 - - -
Unreserved 12,417,105 13,703,304 - - - - - - - -
Total general fund 33,149,521 33,181,800 35,740,399 28,039,058 27,969,175 32,958,909 36,122,026 37,392,657 41,848,965 108,203,516
All other governmental funds:
Nonspendable - - 21,669,849 30,763,746 29,774,472$ 23,537,524$ 7,419,002$ 1,527,055$ -$ 3,459$
Restricted - - 109,944,736 83,439,558 91,152,341 107,106,257 129,464,688 - 31,385,200 143,915,260
Committed - - 17,370,613 12,842,477 10,617,691 10,677,564 17,186,197 6,417,095 345,095 6,303,075
Assigned - - (2,402,991) - - - 4,688,124 29,448,507 - 10,891
Unassigned - - (59,092,342) (37,420,734) (37,277,498) (40,451,233) (20,803,239) 25,132,939 (422,149) (4,433)
Reserved 33,197,517 61,852,404 - - -
Unreserved, reported in:
Debt service funds (46,692,600) (56,280,718) - - - - - - - -
Capital projects funds 70,791,397 58,595,303 - - - - - - - -
Special revenue funds 42,565,836 27,334,131 - - - - - - - -
Total all other governmental funds 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$ 150,228,252$
Committed fund balance totaled $64.1 million for specific purposes pursuant to contstraints imposed by formal action of the City Council and remains binding unless removed in the same manner in fiscal year 2018.
Sewer funds were converted to an enterprise fund in fiscal year 2008.
Fiscal Year
CITY OF CHULA VISTA
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)1782019-02-19 Agenda PacketPage 219
2009 2010 2011 2012 201320142015 2016 2017 2018Revenues:Taxes91,770,846$ 87,263,934$ 88,878,664$ 96,868,086$ 82,450,711$ 106,825,885$ 112,594,714$ 110,452,962$ 121,462,604$ 139,296,422$ Licenses and permits2,041,721 2,274,964 2,887,150 1,253,806 1,436,828 1,355,342 1,322,254 1,328,020 1,290,968 1,601,980 Fines and forfeitures3,317,666 3,124,021 2,348,565 2,065,246 1,639,781 1,685,268 2,280,880 1,942,656 1,805,508 2,035,823 Investment income10,103,986 6,299,595 8,716,624 5,077,920 2,929,237 4,698,387 5,044,602 7,006,545 3,766,457 5,682,112 Developer fees9,252,547 11,700,991 16,498,744 13,966,814 21,742,856 9,515,921 7,484,592 11,657,266 8,810,178 23,506,237 Intergovernmental39,497,983 41,965,596 48,177,707 21,861,011 40,953,981 28,647,410 26,409,294 23,868,074 23,427,460 25,522,199 Charges for services12,435,955 11,877,763 11,743,505 20,907,330 23,440,813 20,748,232 20,112,124 22,647,645 26,662,094 23,630,103 Contriubutions11,176,064 Other29,404,221 31,918,308 28,163,311 13,382,050 14,521,818 14,896,960 15,932,194 15,839,288 23,529,357 21,132,605 Total revenues 197,824,925 196,425,172 207,414,270 175,382,263 189,116,025 188,373,405 191,180,654 194,742,456 210,754,626 253,583,545 ExpendituresCurrent:General government43,640,514 45,966,934 39,701,396 23,833,011 25,544,079 29,341,881 26,413,901 29,087,838 33,218,003 23,723,205 Public safety72,872,527 72,080,790 70,693,779 71,917,414 73,177,912 76,457,979 80,235,099 83,637,644 87,731,136 95,424,528 Public works46,042,781 45,778,665 48,056,229 47,911,105 48,416,477 40,894,934 41,459,698 49,775,141 45,135,590 37,856,917 Community Development1,974,046 2,030,654 17,601,341 Parks and recreation6,969,924 5,255,812 4,030,767 4,215,643 3,471,548 3,590,441 3,746,349 4,059,567 4,246,605 4,276,366 Library7,199,101 4,563,849 3,870,646 3,672,661 3,241,660 3,810,004 3,625,949 3,969,307 4,721,120 3,943,063 Capital outlay19,305,564 27,628,148 34,215,021 16,182,888 21,144,133 15,347,338 22,216,530 12,976,408 19,172,666 40,843,898 Debt service:- - - - Principal retirement7,686,525 7,301,362 7,911,995 8,423,156 5,113,992 54,040,855 5,340,205 34,980,737 6,110,055 11,898,280 Interest and fiscal charges12,576,939 11,585,816 11,094,106 9,229,775 6,818,788 7,850,448 6,678,144 6,437,941 5,194,264 8,382,476 Bond issuance cost844,584 - - - - - - - - - Payment to refunded bond escrow agent- - - - - - - 422,751 2,673,892 - Total expenditures217,138,459 220,161,376 219,573,939 185,385,653 186,928,589 231,333,880 189,715,875 227,321,380 210,233,985 243,950,074 Excess (deficiency) of revenues over (under) expenditures(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 9,633,471 Other financing sources (uses):Transfers in50,502,425 61,296,934 56,989,583 33,900,786 20,113,296 30,478,465 21,708,446 27,905,430 49,858,764 34,617,949 Transfers out(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) (30,532,514) Proceeds from long-term debt665,884 29,355,000 42,286 3,963,104 2,174,204 2,121,500 578,224 377,487 - - Proceeds from bond sale21,625,000 207,372 - - - 45,920,000 - 34,330,000 34,485,000 74,485,000 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 10,144,025 Capital Leases1,285,053 2,598,124 Contribution to Agency Fund(1,174,700) Proceeds from sale of capital assets- - 9,630,000 - - - - - - - Total other financing........ sources (uses)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 90,137,884 Extraordinary item:Forgiveness of debt- - - - - - - - - - Loss on dissolution of the Chula Vista Redevelopment Agency - - - (3,191,040) - - - - - - Total extraordinary item- - - (3,191,040) - - - - - - Net change in fund balances(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$ 99,771,355$ Debt service as a percentage of noncapital expenditures10.2% 9.6%9.4% 10.1% 6.9% 30.3% 7.4% 20.7% 6.2% 10.0%Sewer funds were converted to an enterprise fund in fiscal year 2008.Fiscal YearCITY OF CHULA VISTAChanges in Fund Balances of Governmental FundsLast Ten Fiscal Years(modified accrual basis of accounting)1792019-02-19 Agenda Packet Page 220
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
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%
2018 27,801,823,181 559,678,820 (1,009,910,410) 27,351,591,591 1,396,009,911 112,713,638 - 1,508,723,549 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.
1802019-02-19 Agenda Packet Page 221
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
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 0.0176 0.0251 0.0261 0.0259 0.0253 0.0463 0.0475 0.04301 0.04323 0.03594
District Bonds
Sweetwater Union High School 0.0462 0.0558 0.0552 0.0608 0.0586 0.0582 0.0541 0.05169 0.05162 0.05156
District Bonds
Southwestern Community 0.0132 0.0344 0.0364 0.0331 0.0375 0.0368 0.0358 0.03961 0.03856 0.04981
College Bonds
MWD D/S Remainder of 0.0043 0.0043 0.0037 0.0037 0.0035 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 1.0813 1.1196 1.1213 1.1235 1.1249 1.1448 1.1409 1.1378 1.1369 1.1408
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
0.00483027
0.15920355
0.29103670
0.18823068
0.05072194
0.00757296
0.00190859
0.00161434
CITY OF CHULA VISTA
Direct and Overlapping Property Tax Rates
(Rate per $100 of assessed value)
Last Ten Fiscal Years
0.00000000
1.00000000
0.00019695
0.00039390
0.14676995
0.14375071
0.00000000
0.00376946
NOTE:
In 1978,California voters passed Proposition 13 which sets the property tax rate at a 1.00%fixed amount.
This 1.00%is shared by all taxing agencies for which the subject property resides within.In addition to the
1.00%fixed amount,property owners are charged taxes as a percentage of assessed property values for the
payment of school bonds and other debt service.Overlapping rates may vary by tax rate area.The data listed
in this table is representative of tax rate area 001001.
1812019-02-19 Agenda Packet Page 222
Percent of Percent of
Total City Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Value Rank Value
Rohr Inc.219,191,002$ 1 0.80% 168,162,566 7 0.68%
John Hancock Life Insurance Co 147,542,488 2 0.54%-
GGP Otay Ranch LP 125,287,700 3 0.46% 194,702,833 6 0.78%
Regulo Place Apts Investors L 113,373,179 4 0.42% 227,230,960 5 0.92%
Otay Land CO LLC 112,707,091 5 0.42%
Brisa Acquisitions LLC 102,206,221 6 0.38%
NM Pulse LLC 95,650,763 7 0.35%
Vista Pacific Villas LP 95,222,381 8 0.35%
BREFMCA LLC 79,254,418 9 0.29% -
Chula Vista Center LP 74,091,187 10 0.27%
San Diego Expressway Limited 852,000,000 1 3.43%
JPB Development - - 658,525,097 2 2.65%
Village II of Otay HB SUB - - 302,617,988 3 1.22%
Equity Residential - - 244,346,081 4 0.98%
Shea Homes Ltd Partnership - - 108,564,317 8 0.44%
Roman Catholic Bishop of San Diego - - 85,713,620 9 0.35%
Rancho Mesa LP - - 85,503,816 10 0.34%
- - -
1,164,526,430$ 4.29%2,927,367,278 11.79%
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
2018 2009
Current Year and Nine Years Ago
Principal Property Tax Payers
1822019-02-19 Agenda Packet Page 223
CITY OF CHULA VISTA
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
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%
2018 32,518,946 32,206,343 99.04% 58,329 32,264,672 99.22%
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
1832019-02-19 Agenda Packet Page 224
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
2009 7,000,000 45,830,000 18,736,012 130,580,000 202,146,012 1.97%857
2010 4,980,000 44,925,000 17,686,144 139,700,000 207,291,144 2.17%866
2011 2,655,000 43,985,000 16,876,860 136,060,000 199,576,860 1.86%818
2012 - 43,005,000 19,673,344 132,290,000 194,968,344 1.80%795
2013 - -2 14,182,697 128,375,000 142,557,697 1.35% 569
2014 - -2 18,366,623 121,650,000 140,016,623 1.30% 548
2015 - -2 17,849,316 117,590,000 135,439,316 1.19% 521
2016 - -2 18,673,487 111,195,000 129,868,487 1.07% 496
2017 - -2 21,445,777 106,025,000 127,470,777 1.08% 484
2018 - -2 123,053,035 78,260,000 201,313,035 1.74% 759
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
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Fiscal Year Pension Tax Percent of
Ended Obligation Allocation Assessed Per
June 30 Bonds Bonds Total Value 1 Capita
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%175
2013 - 41,985 41,985 0.20%168
2014 - 40,920 40,920 0.19%160
2015 - 39,230 39,230 0.17%151
2016 37,465 37,465 0.15%143
2017 29,315 29,315 0.11%111
2018 27,930 27,930 0.10%105
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)
1852019-02-19 Agenda Packet Page 226
2017-18 Assessed Valuation: $27,351,591,591
Total Debt City's Share of
OVERLAPPING TAX AND ASSESSMENT DEBT:6/30/18 % Applicable (1)Debt 6/30/18
Metropolitan Water District 60,600,000$ 0.997%604,182$
Otay Municipal Water District, I.D. No. 27 3,390,000 99.996 3,389,864
Southwestern Community College District 454,043,676 51.154 232,261,502
Sweetwater Union High School District 412,955,090 61.027 252,014,103
Chula Vista City School District 44,495,000 87.385 38,881,956
Chula Vista City School District Schools Facilities Improvement Dist 1 81,375,000 78.585 63,948,544
National School District 25,755,000 3.059 787,845
City of Chula Vista Community Facilities Districts 138,295,000 100.138,295,000
23,259,752 100.23,259,752
137,664 100.137,664
7,408,044 100.7,408,044
3,932,028 100.3,932,028
1,961,712 80.884 1,586,711
8,621,208 100.8,621,208
5,506,560 15.812 870,697
5,738,868 100.5,738,868
2,589,804 100.2,589,804
3,312,540 100.3,312,540
6,143,256 100.6,143,256
3,596,472 100.3,596,472
3,837,384 100.3,837,384
5,919,552 100.5,919,552
137,664 100.137,664
City of Chula Vista 1915 Act Bonds 3,965,000 100.3,965,000
California Statewide Communities Development Authority 1915 Act Bonds 478,536 100.478,536
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 811,718,176$
DIRECT AND OVERLAPPING GENERAL FUND DEBT:
San Diego County General Fund Obligations 273,220,000$ 5.515% 15,068,083$
San Diego County Pension Obligation Bonds 558,525,000 5.515 30,802,654
San Diego County Superintendent of Schools Obligations 10,785,000 5.515 594,793
Southwestern Community College District Certificates of Participation 795,000 51.154 406,674
Sweetwater Union High School District General Fund Obligations 41,745,000 61.027 25,475,721
Chula Vista City School District Certificates of Participation 144,905,000 87.385 126,625,234
City of Chula Vista General Fund Obligations 201,313,036 100 201,313,036 (2)
TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT 400,286,195$
OVERLAPPING TAX INCREMENT DEBT (Successor Agency):27,930,000$ 99.108%27,680,864$
TOTAL DIRECT DEBT 201,313,036$
TOTAL OVERLAPPING DEBT 1,038,372,199$
COMBINED TOTAL DEBT 1,239,685,235$ (3)
(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) Includes Certificates of Participation, Lease Revenue Bonds, Loans, Notes and Capital Leases.
(3) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations. Qualified Zone
Academy Bonds are included based on principal due at maturity.
Ratios to 2017-18 Assessed Valuation:
Total Overlapping Tax and Assessment Debt…………………………2.97%
Total Direct Debt ($201,313,036)……………...…….…….….…….0.74%
Combined Total Debt…………....……...…………………………….4.53%
Ratios to Redevelopment Successor Agency Incremental Valuation ($1,508,723,549):
Total Overlapping Tax Increment Debt……………………………….1.83%
Sweetwater Union High School District Community Facilities District No. 18
Sweetwater Union High School District Community Facilities District No. 13
Sweetwater Union High School District Community Facilities District No. 14
Sweetwater Union High School District Community Facilities District No. 15
Sweetwater Union High School District Community Facilities District No. 16
Sweetwater Union High School District Community Facilities District No. 17
Sweetwater Union High School District Community Facilities District No. 5
Sweetwater Union High School District Community Facilities District No. 6
Sweetwater Union High School District Community Facilities District No. 10
Sweetwater Union High School District Community Facilities District No. 11
Sweetwater Union High School District Community Facilities District No. 12
CITY OF CHULA VISTA
Direct and Overlapping Debt
June 30, 2018
Sweetwater Union High School District Community Facilities District No. 3
Sweetwater Union High School District Community Facilities District No. 4
Sweetwater Union High School District Community Facilities District No. 1
Sweetwater Union High School District Community Facilities District No. 2
1862019-02-19 Agenda Packet Page 227
2009201020112012201320142015201620172018Assessed valuation24,823,395,749$ 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$ 27,351,591,591 Conversion percentage25%25%25%25%25%25%25%25%25%25%Adjusted assessed valuation6,205,848,937 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 6,837,897,898 Debt limit percentage15%15%15%15%15%15%15%15%15%15%Debt limit930,877,341 828,637,125 796,329,196 793,273,629 785,354,884 811,735,084 865,891,513 917,099,949 966,602,794 1,025,684,685 Total net debt applicable to limit:Pension obligation bonds7,000,000 4,980,000 2,655,000 - - - - - - - Legal debt margin923,877,341$ 823,657,125$ 793,674,196$ 793,273,629$ 785,354,884$ 811,735,084$ 865,891,513$ 917,099,949$ 966,602,794$ 1,025,684,685$ Total debt applicable to the limit as a percentage of debt limit0.8%0.6%0.3%0.0%0.0%0.0%0.0%0.0%0.0%0.0%Source: City Finance Department County of San Diego Property Tax ServicesLast Ten Fiscal YearsFiscal Year 2018CITY OF CHULA VISTALegal Debt Margin InformationThe 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.
1872019-02-19 Agenda Packet Page 228
Fiscal Year
Ended Tax
June 30 Increment Principal Interest Coverage
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
2018 4,092,288 1,385,000 1,171,750 1.60
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
1882019-02-19 Agenda Packet Page 229
Pct. of S.D.Pct. Change Avg.% Bachelor's Per Capita
Total County from Previous Median Household % High School Degree or Pct. Below Unemployment Personal Income Personal
Year Population 1 Population 1 Year 1 Age 1 Size 1 Graduate 2 Higher 2 Poverty 2 Rate 3 (In Thousands) 4 Income 4
2008 235,767 7.8%1.8%33.8 3.16 81.0%25.7%8.5%7.1%10,277,383 43,591
2009 239,369 7.8%1.5%33.9 3.20 80.0%25.5%11.5%11.0%9,543,963 39,871
2010 243,916 7.9%1.9%33.8 3.21 83.0%29.1%8.4%13.3%10,743,636 44,046
2011 245,309 7.9%0.6%33.6 3.22 82.2%25.7%11.6%12.8%10,807,171 44,055
2012 250,349 7.9%2.1%33.6 3.23 81.3%27.9%11.9%11.4%10,564,130 42,198
2013 255,607 8.0%2.1%33.5 3.25 79.0%25.6%15.6%9.8%10,752,622 42,067
2014 259,811 8.0%1.6%33.6 3.27 80.4%27.8%12.8%8.1%11,376,071 43,786
2015 261,801 8.0%0.8%33.6 3.27 82.3%29.8%10.6%6.5%12,083,065 46,1542017
2016 263,611 8.0%0.7%33.7 3.27 80.1%27.4%10.5%5.9%11,828,107 44,8702017
2017 265,357 8.0%0.7%33.8 3.29 80.9%28.1%11.5%5.0%11,578,528 43,621
Source: 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 on
U.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 Personal
Income was estimated by using BEA Personal Income for the Region and was adjusted based on the Census 2000 and ACS jurisdiction proportions.
Educational Attainment
CITY OF CHULA VISTA
Demographic and Economic Statistics
Last Ten Calendar Years
1892019-02-19 Agenda PacketPage 230
Percent of Percent of
Number of Total Number of Total
Employer Employees Employment Employees Employment
Sweetwater Union High School District 4,575 7.19% 4,435 9.45%
Chula Vista Elementary School District 3,641 5.72% 2,753 5.86%
Rohr Inc./Goodrich Aerospace 2,005 3.15% 1,903 4.05%
Sharp Chula Vista Medical Center 2,247 3.53% 1,799 2.88%
Southwestern Community College 1,962 3.08% 2,400 5.11%
Wal-Mart 1,323 2.08% 950 2.02%
City of Chula Vista 1,198 1.88% 1,350 3.83%
Scripps Mercy Hospital Chula Vista 1,073 1.69% 1,079 2.30%
Costco 774 1.22% - 0.00%
Aquatica 696 1.09% - 0.00%
United Parcel Service 627 1.34%
Target 604 1.29%
"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
2018 2009
CITY OF CHULA VISTA
Principal Employers
Current Year and Nine Years Ago
1902019-02-19 Agenda Packet Page 231
Function 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
General Government 272 273 258 269 282 312 288 205 210 198
Public safety 476 468 448 432 432 425 469 470 474 492
Public Works/Engr 181 175 155 159 164 161 161 241 228 228
Parks and Recreation 169 164 112 115 115 130 161 176 153 158
Library 189 73 41 76 82 77 88 70 77 73
Development Services 63 62 54 55 49 49 49 57 55 58
Total 1,350 1,215 1,068 1,106 1,124 1,154 1,216 1,219 1,197 1,207
5
Source: City Finance Department
CITY OF CHULA VISTA
Full-time and Part-time City Employees
by Function
Last Ten Fiscal Years
1912019-02-19 Agenda Packet Page 232
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Police:
Citizen-initiated calls for service 70,051 68,601 65,186 64,885 66,319 65,645 64,486 67,512 65,672 65,643
Fire:
Number of emergency calls 14,983 11,490 11,319 12,863 12,950 14,787 18,328 19,612 19,612 21,397
Inspections 3,676 2,898 2,389 2,205 2,390 2,262 4,209 4,207 4,207 3,907
Public works:
Street resurfacing/maintenance 1 108,745 84,276 99,978 55,398 121,428 38,087 61,640 39,338 61,640 16,178
(square feet)
Parks and recreation:
Number of recreation classes 2,149 2,301 2,008 1,914 2,572 2,456 2,388 3,859 3,124 2,658
Number of facility rentals 969 1,175 1,524 2,028 1,915 1,781 1,921 1,573 1,482 688
Library:
Circulation 1,160,139 985,157 952,847 982,688 992,005 954,071 839,616 706,594 706,594 637,119
Attendance 820,243 605,979 614,841 722,310 832,975 822,895 803,535 857,475 857,475 958,117
Sewer:
New connections 468 469 287 646 968 553 210 2211 211 502
Average daily sewage treatment 16.5 16.2 16.3 15.9 15.7 15.5 15.5 15.4 20.9 20.9
(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 Vista
Fiscal YearFiscal Year
CITY OF CHULA VISTA
Operating Indicators
by Function
Last Ten Fiscal Years
1922019-02-19 Agenda PacketPage 233
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Police:
Stations 1 1 1 1 1 1 1 1 1 1
Fire:
Fire stations 9 9 9 9 9 9 9 9 9 9
Public works:
Streets (miles)421.0 429.5 429.5 429.5 429.5 433.9 433.9 433.9 433.9 434.2
Streetlights 9,026 9,052 9,054 9,066 9,069 9,069 9069 9144 9282 9539
Traffic signals 267 267 268 269 273 273 273 275 275 282
Parks and recreation:
Parks (acreage) 1 504.1 504.1 523.1 530.7 530.7 527.7 557.2 557.2 708 660
Recreation facilities 11 11 11 11 11 11 11 11 11 11
Library:
Libraries 2 2 2 3 3 3 3 3 3 3
Sewer:
Sewer pipes (miles)496.5 505.0 505.0 505.0 505.0 511.3
2
514.315 514.6 514.6 514.6
Storm drains (miles)245.3 248.9 248.9 249.0 249.0 255.2
3
263.209 266.2 269.6 272.4
Maximum daily treatment capacity 20.9 20.9 20.9 20.9 20.9 20.9 20.9 20.9 20.9 20.9
(millions of gallons)
1 Includes community, neighborhood, special purpose, mini, urban, and privately maintained public parks within City Boundaries.
2 Updated 2018 Sewer pipees (miles) per GASB 34 FY 2018
3 Updated 2018 Storm Drain (miles) per GASB 34 FY 2018
Source: City of Chula Vista
Fiscal YearFiscal Year
CITY OF CHULA VISTA
Capital Asset Statistics
by Function
Last Ten Fiscal Years
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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, 2018, and the related
notes to the financial statements, which collectively comprise the City’s basic financial statements, and
have issued our report thereon dated January 31, 2019.
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:
2018-001: Material Misstatements
Throughout the course of the audit, material misstatements were noted within certain financial statement
accounts including cash and investments, capital assets, due from other governments, taxes receivable,
notes and loans receivable, accounts payable, unavailable revenue, long-term debt, deferred charges on
refunding’s, interest revenue, intergovernmental revenues, tax revenues, and current and interest
expenditures. Many of these misstatements were a result of the implementation of a new accounting
system by the City and resources were constrained as such. The appropriate adjustments were made by
the City and are reflected in the financial statements.
203 N. Brea Blvd., Suite 203 Brea, CA 92821 Phone: 714.672.0022
An Association of Independent Accounting Firms
2019-02-19 Agenda Packet Page 236
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
Management Response: This occurrence was a result of the implementation of the City’s new Enterprise
Resource Planning (ERP) System, which was last replaced 19 years ago. Management is confident that
this is an isolated event that was corrected as a part of the yearend closing process, as noted by the
auditors. Management will continue to optimize the new ERP’s tools to prevent recurrence.
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:
2018-002: Notes & Loans Receivable
In preparation of the audit, we attempted to obtain contact information and financial information related to
the City’s outstanding notes and loans receivable to facilitate the mailing of confirmation requests for
material balances. Notes and loans receivable were not reconciled and information was not provided in a
timely manner. The information was eventually provided and confirmation requests were sent and
responses were received with no discrepancies.
We recommend notes and loans receivable are monitored and reconciled in a timely manner as they are
material to the City and contain various compliance requirements. Information relating to the notes and
loans receivable should be readily available at all times.
Management Response: During the ERP implementation project, Staff were tasked with multiple
additional, one-time tasks related to the project schedule. These supplemental time commitments delayed
some standard processes. Going forward, with the ERP now near full implementation, Management will
confirm with Staff that this information is consistently updated and available.
2018-003: Bank Reconciliations
As of June 30, 2018, no bank reconciliations had been performed for the fiscal year under audit. The audit
resulted in certain interfund cash adjustments and reclassifications, and overall, a net adjustment to
increase cash by approximately $181,000. The lack of timeliness in preparing the bank reconciliations was
primarily attributable to the implementation of a new accounting system and difficulties encountered in the
process.
We recommend bank reconciliations are performed on a monthly basis. Timeliness in the preparation,
review, and approval of bank reconciliations reduces the risk that errors, misstatements, and/or fraud will
go unprevented or undetected.
Management Response: As a result of the new ERP implementation, City Staff tasked with bank
reconciliation functions were required to completely alter their process after multiple attempts to utilize the
new ERP’s bank reconciliation functionality. This effort included multiple iterations and has resulted in a
hybrid process with automated and manual components. Management and Staff will continue to work with
the new ERP to fully automate the process and complete the reconciliations in a timelier fashion.
1962019-02-19 Agenda Packet Page 237
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:
2018-004: Loans Receivable
During our compliance testwork of expenditures incurred by the Housing Successor Fund, we noted a loan
was made in the amount of $2,922,541 for a housing development and was not recorded in the financial
statements as a loan receivable. Loans receivable should be recorded and reconciled in a timely manner
when loans are issued and they should be monitored regularly in accordance with the loan agreement.
Management Response: This isolated event was an oversight, in which the loan was recorded on Staff’s
support documents, but not in the City’s ERP. Management will ensure that procedures are amended to
prevent a recurrence in the future.
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
January 31, 2019
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P a g e | 1
February 19, 2019 File ID: 19-0027
TITLE
A. RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA AMENDING THE COMPENSATION
SCHEDULE AND CLASSIFICATION PLAN TO REFLECT THE ADDITION OF THE MULTIMEDIA
PRODUCTION SPECIALIST POSITION TITLE AND AMENDING THE AUTHORIZED POSITION COUNT (1)
IN THE FIRE DEPARTMENT TO REFLECT A NET INCREASE IN AUTHORIZED STAFFING AND (2) IN THE
CITY CLERK’S OFFICE TO REFLECT A CHANGE IN THE POSITION TITLE OF DEPUTY CITY CLERK I TO
DEPUTY CITY CLERK II
B. RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA APPROVING THE REVISED FISCAL
YEAR 2018-2019 COMPENSATION SCHEDULE EFFECTIVE MARCH 1, 2019, AS REQUIRED BY
CALIFORNIA CODE OF REGULATIONS, TITLE 2, SECTION 570.5
RECOMMENDED ACTION
Council adopt the resolutions.
SUMMARY
In an effort to address the needs of the various departments and the City's workforce, the Human Resources
Department, in conjunction with the affected departments, is proposing the addition and deletion of certain
classifications.
Staff is also recommending approval of the revised Fiscal Year 2018-2019 Compensation Schedule effective
March 1, 2019.
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; 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.
2019-02-19 Agenda Packet Page 240
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BOARD/COMMISSION/COMMITTEE RECOMMENDATION
The Civil Service Commission adopted the amendment to the classification plan, subject to the approval of
the City Council, at their February 7, 2019, meeting.
DISCUSSION
1. Classification Plan Change
Civil Service Rule 1.02(A), which applies to the City’s classified positions, provides for necessary reviews and
changes so that the City’s classification plan is kept current, and that changes in existing classes, the
establishment of new classes, or the abolition of classes are properly reflected in the classification plan.
In an effort to address the needs of the various departments and the City's workforce, the Human Resources
Department, in conjunction with the affected departments, is proposing the addition and deletion of certain
classifications.
Department Position Title FTE
City Clerk Deputy City Clerk I -1.00
Deputy City Clerk II 1.00
Fire Multimedia Production Specialist 1.00
Total City-Wide Position Changes (Net Increase/Decrease)1.00
Summary of New Classification
Position Title Bargaining Group E Step
Multimedia Production Specialist ACE $2,453.75 bi-weekly
2. Compensation Schedule Requirement
California Code of Regulations, Title 2, Section 570.5 requires that, for purposes of determining a retiring
employee's pension allowance, the pay rate be limited to the amount listed on a pay schedule that meets
certain requirements and be approved by the governing body in accordance with the requirements of the
applicable public meeting laws. The revised Fiscal Year 2018-2019Compensation Schedule ("Compensation
Schedule") was last approved by the City Council at their meeting of January 22, 2019. This item ensures
continued compliance with California Code of Regulations, Title 2, Section 570.5, by ensuring the City has an
up-to-date, publicly approved Compensation Schedule.
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3. Resolutions
Approval of Resolution A will approve the addition of the Multimedia Production Specialistposition titleand
amend the authorized position count (1) in the Fire Department with a net increase to authorized staffing
and (2) in the City Clerk’s Office to reflect a change in position title from Deputy City Clerk I to Deputy City
Clerk II.
Approval of Resolution B will approve the revised Compensation Schedule effective March 1, 2019, to reflect
the addition of the Multimedia Production Specialist position title.
DECISION-MAKER CONFLICT
Staff has determined that the action contemplated by this item is ministerial, secretarial, manual, or clerical
in nature and, as such, does not require the City Council members to make or participate in making a
governmental decision, pursuant to California Code of Regulations Title 2, section 18702.4(a). Consequently,
this item does not present a conflict 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. The position change supports the City-wide
strategic goal of Operational Excellence by providing more accurate position titles that better reflect the
needs of the City’s workforce. Furthermore, approval of the revised Fiscal Year 2018-2019 Compensation
Schedule and its posting on the City's internet website supports the goal of Operational Excellence as it
enhances disclosure and transparency of employee compensation and, as a result, fosters public trust
through an open and ethical government.
CURRENT-YEAR FISCAL IMPACT
The position change within the Fire Department is estimated to total a net cost of $27,140. The funding for
this position are funded in the ALS budget within the current transport contract agreement, resulting in no
net fiscal impact to the General Fund.
The position change within the Office of the City Clerk is estimated to total a net cost of $2,643. This amount
will be absorbed within the current adopted budget. No additional appropriation is being requested at this
time.
ONGOING FISCAL IMPACT
The ongoing costs associated with the proposed change in the Fire Department are estimated at
approximately $107,070annually. The overall cost will increase along with future cost of living adjustments
and benefit changes. Expenses for this position in succeedingfiscal years are funded in the ALS budget within
the current transport contract agreement.
2019-02-19 Agenda Packet Page 242
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The ongoing costs associated with the change in the Office of the City Clerk is estimated to total a net cost of
$14,900. The overall cost will increase along with future cost of living adjustments and benefit changes. The
cost will be incorporated into the baseline salary budget of the Office of the City Clerk in future fiscal years.
ATTACHMENTS
Revised Fiscal Year 2018-2019 Compensation Schedule Effective March 1, 2019
Staff Contact: Erin Dempster
2019-02-19 Agenda Packet Page 243
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
ACCOUNTANT 3633 CONF A $2,167.17
ACCOUNTANT 3633 CONF B $2,275.53
ACCOUNTANT 3633 CONF C $2,389.31
ACCOUNTANT 3633 CONF D $2,508.77
ACCOUNTANT 3633 CONF E $2,634.21
ACCOUNTING ASST 3641 ACE A $1,674.32
ACCOUNTING ASST 3641 ACE B $1,758.03
ACCOUNTING ASST 3641 ACE C $1,845.95
ACCOUNTING ASST 3641 ACE D $1,938.23
ACCOUNTING ASST 3641 ACE E $2,035.14
ACCOUNTING TECH 3643 CONF A $1,843.24
ACCOUNTING TECH 3643 CONF B $1,935.40
ACCOUNTING TECH 3643 CONF C $2,032.18
ACCOUNTING TECH 3643 CONF D $2,133.78
ACCOUNTING TECH 3643 CONF E $2,240.47
ACCOUNTING TECH 3675 ACE A $1,843.24
ACCOUNTING TECH 3675 ACE B $1,935.40
ACCOUNTING TECH 3675 ACE C $2,032.18
ACCOUNTING TECH 3675 ACE D $2,133.78
ACCOUNTING TECH 3675 ACE E $2,240.47
ACCTG TECH II (T)3647 CONF A $2,118.02
ACCTG TECH II (T)3647 CONF B $2,223.91
ACCTG TECH II (T)3647 CONF C $2,335.11
ACCTG TECH II (T)3647 CONF D $2,451.86
ACCTG TECH II (T)3647 CONF E $2,574.46
ACCTG TECH II (T)3677 ACE A $2,118.02
ACCTG TECH II (T)3677 ACE B $2,223.91
ACCTG TECH II (T)3677 ACE C $2,335.11
ACCTG TECH II (T)3677 ACE D $2,451.86
ACCTG TECH II (T)3677 ACE E $2,574.46
ACCTS PYBL SUPV 3645 ACE A $2,435.71
ACCTS PYBL SUPV 3645 ACE B $2,557.50
ACCTS PYBL SUPV 3645 ACE C $2,685.37
ACCTS PYBL SUPV 3645 ACE D $2,819.64
ACCTS PYBL SUPV 3645 ACE E $2,960.61
ADMIN SEC 0149 CONF A $2,069.08
ADMIN SEC 0149 CONF B $2,172.54
ADMIN SEC 0149 CONF C $2,281.16
ADMIN SEC 0149 CONF D $2,395.22
ADMIN SEC 0149 CONF E $2,514.98
All position titles designated as Executive (“EXEC”) or Senior Management (“SM”) have salary bands with a minimum (“Step A”) and
maximum (“Step E”) salary; salary appointments and subsequent adjustments within the approved salary range may be made by the
position’s appointing authority.
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 244
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
ADMIN SEC 0179 ACE A $2,069.08
ADMIN SEC 0179 ACE B $2,172.54
ADMIN SEC 0179 ACE C $2,281.16
ADMIN SEC 0179 ACE D $2,395.22
ADMIN SEC 0179 ACE E $2,514.98
ADMIN SEC‐MYR 0154 CONF A $2,069.08
ADMIN SEC‐MYR 0154 CONF B $2,172.54
ADMIN SEC‐MYR 0154 CONF C $2,281.16
ADMIN SEC‐MYR 0154 CONF D $2,395.22
ADMIN SEC‐MYR 0154 CONF E $2,514.98
ADMIN SVCS MGR 0215 SM A $3,711.61
ADMIN SVCS MGR 0215 SM B $0.00
ADMIN SVCS MGR 0215 SM C $0.00
ADMIN SVCS MGR 0215 SM D $0.00
ADMIN SVCS MGR 0215 SM E $4,511.49
ADMIN TECH 0147 CONF A $2,069.08
ADMIN TECH 0147 CONF B $2,172.54
ADMIN TECH 0147 CONF C $2,281.16
ADMIN TECH 0147 CONF D $2,395.22
ADMIN TECH 0147 CONF E $2,514.98
ADMIN TECH 0181 ACE A $2,069.08
ADMIN TECH 0181 ACE B $2,172.54
ADMIN TECH 0181 ACE C $2,281.16
ADMIN TECH 0181 ACE D $2,395.22
ADMIN TECH 0181 ACE E $2,514.98
ANIML ADPDTN CN 5310 ACE A $1,790.43
ANIML ADPDTN CN 5310 ACE B $1,879.94
ANIML ADPDTN CN 5310 ACE C $1,973.94
ANIML ADPDTN CN 5310 ACE D $2,072.63
ANIML ADPDTN CN 5310 ACE E $2,176.27
ANIML CR AIDE 5316 UCHR A $0.00
ANIML CR AIDE 5316 UCHR B $0.00
ANIML CR AIDE 5316 UCHR C $1,003.78
ANIML CR AIDE 5316 UCHR D $1,056.21
ANIML CR AIDE 5316 UCHR E $1,111.98
ANIML CR FC ADM 5327 SM A $4,324.58
ANIML CR FC ADM 5327 SM B $4,540.81
ANIML CR FC ADM 5327 SM C $4,767.84
ANIML CR FC ADM 5327 SM D $5,006.24
ANIML CR FC ADM 5327 SM E $5,256.55
ANIML CR SPEC 5343 ACE A $1,501.30
ANIML CR SPEC 5343 ACE B $1,576.36
ANIML CR SPEC 5343 ACE C $1,655.18
ANIML CR SPEC 5343 ACE D $1,737.95
ANIML CR SPEC 5343 ACE E $1,824.84
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 245
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
ANIML CR SPEC 5344 UCHR A $1,501.30
ANIML CR SPEC 5344 UCHR B $1,576.36
ANIML CR SPEC 5344 UCHR C $1,655.18
ANIML CR SPEC 5344 UCHR D $1,737.95
ANIML CR SPEC 5344 UCHR E $1,824.84
ANIML CR SUPV 5319 ACE A $2,084.73
ANIML CR SUPV 5319 ACE B $2,188.96
ANIML CR SUPV 5319 ACE C $2,298.41
ANIML CR SUPV 5319 ACE D $2,413.33
ANIML CR SUPV 5319 ACE E $2,533.99
ANIML CT OFF 5303 ACE A $1,801.55
ANIML CT OFF 5303 ACE B $1,891.63
ANIML CT OFF 5303 ACE C $1,986.22
ANIML CT OFF 5303 ACE D $2,085.53
ANIML CT OFF 5303 ACE E $2,189.81
ANIML CT OFF 5305 UCHR A $1,801.55
ANIML CT OFF 5305 UCHR B $1,891.63
ANIML CT OFF 5305 UCHR C $1,986.22
ANIML CT OFF 5305 UCHR D $2,085.53
ANIML CT OFF 5305 UCHR E $2,189.81
ANIML CTL OF SP 5304 ACE A $2,071.79
ANIML CTL OF SP 5304 ACE B $2,175.37
ANIML CTL OF SP 5304 ACE C $2,284.15
ANIML CTL OF SP 5304 ACE D $2,398.35
ANIML CTL OF SP 5304 ACE E $2,518.28
ANIML SVCS SPEC 5309 ACE A $1,637.78
ANIML SVCS SPEC 5309 ACE B $1,719.68
ANIML SVCS SPEC 5309 ACE C $1,805.66
ANIML SVCS SPEC 5309 ACE D $1,895.94
ANIML SVCS SPEC 5309 ACE E $1,990.73
APPL SUPP MGR 3083 MM A $3,476.83
APPL SUPP MGR 3083 MM B $3,650.67
APPL SUPP MGR 3083 MM C $3,833.21
APPL SUPP MGR 3083 MM D $4,024.87
APPL SUPP MGR 3083 MM E $4,226.11
APPL SUPP SPEC 3088 PROF A $3,028.81
APPL SUPP SPEC 3088 PROF B $3,180.25
APPL SUPP SPEC 3088 PROF C $3,339.26
APPL SUPP SPEC 3088 PROF D $3,506.23
APPL SUPP SPEC 3088 PROF E $3,681.54
AQUARIST 7741 ACE A $1,864.88
AQUARIST 7741 ACE B $1,958.10
AQUARIST 7741 ACE C $2,056.01
AQUARIST 7741 ACE D $2,158.82
AQUARIST 7741 ACE E $2,266.76
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 246
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
AQUATIC SUP I 7579 ACE A $1,912.58
AQUATIC SUP I 7579 ACE B $2,008.20
AQUATIC SUP I 7579 ACE C $2,108.62
AQUATIC SUP I 7579 ACE D $2,214.04
AQUATIC SUP I 7579 ACE E $2,324.74
AQUATIC SUP II 7577 ACE A $2,103.82
AQUATIC SUP II 7577 ACE B $2,209.01
AQUATIC SUP II 7577 ACE C $2,319.47
AQUATIC SUP II 7577 ACE D $2,435.44
AQUATIC SUP II 7577 ACE E $2,557.22
AQUATIC SUP III 7575 ACE A $2,419.41
AQUATIC SUP III 7575 ACE B $2,540.38
AQUATIC SUP III 7575 ACE C $2,667.40
AQUATIC SUP III 7575 ACE D $2,800.77
AQUATIC SUP III 7575 ACE E $2,940.81
ASSOC ACCT 3635 CONF A $2,383.89
ASSOC ACCT 3635 CONF B $2,503.09
ASSOC ACCT 3635 CONF C $2,628.24
ASSOC ACCT 3635 CONF D $2,759.65
ASSOC ACCT 3635 CONF E $2,897.64
ASSOC ACCT II (T)3637 CONF A $2,737.26
ASSOC ACCT II (T)3637 CONF B $2,874.12
ASSOC ACCT II (T)3637 CONF C $3,017.82
ASSOC ACCT II (T)3637 CONF D $3,168.72
ASSOC ACCT II (T)3637 CONF E $3,327.15
ASSOC ENGINEER 6017 WCE A $3,296.66
ASSOC ENGINEER 6017 WCE B $3,461.49
ASSOC ENGINEER 6017 WCE C $3,634.58
ASSOC ENGINEER 6017 WCE D $3,816.30
ASSOC ENGINEER 6017 WCE E $4,007.11
ASSOC LND SRVYR 6287 WCE A $3,296.66
ASSOC LND SRVYR 6287 WCE B $3,461.49
ASSOC LND SRVYR 6287 WCE C $3,634.58
ASSOC LND SRVYR 6287 WCE D $3,816.30
ASSOC LND SRVYR 6287 WCE E $4,007.11
ASSOC PLANNER 4437 ACE A $2,714.05
ASSOC PLANNER 4437 ACE B $2,849.75
ASSOC PLANNER 4437 ACE C $2,992.24
ASSOC PLANNER 4437 ACE D $3,141.86
ASSOC PLANNER 4437 ACE E $3,298.95
ASSOC PLN CK EN 4747 WCE A $3,296.66
ASSOC PLN CK EN 4747 WCE B $3,461.49
ASSOC PLN CK EN 4747 WCE C $3,634.58
ASSOC PLN CK EN 4747 WCE D $3,816.30
ASSOC PLN CK EN 4747 WCE E $4,007.11
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 247
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
ASST CHF OF POL 5011 SM A $5,364.74
ASST CHF OF POL 5011 SM B $0.00
ASST CHF OF POL 5011 SM C $0.00
ASST CHF OF POL 5011 SM D $0.00
ASST CHF OF POL 5011 SM E $6,520.87
ASST CITY ATTY 2405 SM A $5,727.96
ASST CITY ATTY 2405 SM B $6,014.38
ASST CITY ATTY 2405 SM C $6,315.09
ASST CITY ATTY 2405 SM D $6,627.32
ASST CITY ATTY 2405 SM E $6,962.38
ASST CITY CLERK 2210 SM A $3,260.66
ASST CITY CLERK 2210 SM B $3,423.70
ASST CITY CLERK 2210 SM C $3,594.88
ASST CITY CLERK 2210 SM D $3,774.61
ASST CITY CLERK 2210 SM E $3,963.44
ASST CITY MGR 2707 EXEC A $7,410.98
ASST CITY MGR 2707 EXEC B $0.00
ASST CITY MGR 2707 EXEC C $0.00
ASST CITY MGR 2707 EXEC D $0.00
ASST CITY MGR 2707 EXEC E $8,952.09
ASST DIR OF DS 4040 SM A $5,468.87
ASST DIR OF DS 4040 SM B $0.00
ASST DIR OF DS 4040 SM C $6,319.61
ASST DIR OF DS 4040 SM D $0.00
ASST DIR OF DS 4040 SM E $6,647.45
ASST DIR OF ENG 6008 SM A $5,250.14
ASST DIR OF ENG 6008 SM B $0.00
ASST DIR OF ENG 6008 SM C $0.00
ASST DIR OF ENG 6008 SM D $0.00
ASST DIR OF ENG 6008 SM E $6,338.44
ASST DIR OF FIN 3604 SM A $4,959.38
ASST DIR OF FIN 3604 SM B $0.00
ASST DIR OF FIN 3604 SM C $0.00
ASST DIR OF FIN 3604 SM D $0.00
ASST DIR OF FIN 3604 SM E $5,987.43
ASST DIR OF HR 3304 SM A $4,989.53
ASST DIR OF HR 3304 SM B $0.00
ASST DIR OF HR 3304 SM C $0.00
ASST DIR OF HR 3304 SM D $0.00
ASST DIR OF HR 3304 SM E $5,987.43
ASST DIR OF PW 6322 SM A $5,250.14
ASST DIR OF PW 6322 SM B $0.00
ASST DIR OF PW 6322 SM C $0.00
ASST DIR OF PW 6322 SM D $6,198.12
ASST DIR OF PW 6322 SM E $6,338.44
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 248
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
ASST DIR OF REC 7401 SM A $4,096.76
ASST DIR OF REC 7401 SM B $0.00
ASST DIR OF REC 7401 SM C $0.00
ASST DIR OF REC 7401 SM D $0.00
ASST DIR OF REC 7401 SM E $4,979.64
ASST ENGINEER 6015 WCE A $2,866.67
ASST ENGINEER 6015 WCE B $3,010.00
ASST ENGINEER 6015 WCE C $3,160.51
ASST ENGINEER 6015 WCE D $3,318.53
ASST ENGINEER 6015 WCE E $3,484.45
ASST LND SRVYR 6289 WCE A $2,866.67
ASST LND SRVYR 6289 WCE B $3,010.00
ASST LND SRVYR 6289 WCE C $3,160.51
ASST LND SRVYR 6289 WCE D $3,318.53
ASST LND SRVYR 6289 WCE E $3,484.45
ASST PLANNER 4439 ACE A $2,467.33
ASST PLANNER 4439 ACE B $2,590.69
ASST PLANNER 4439 ACE C $2,720.23
ASST PLANNER 4439 ACE D $2,856.23
ASST PLANNER 4439 ACE E $2,999.04
ASST PLN CK ENG 4749 WCE A $2,866.67
ASST PLN CK ENG 4749 WCE B $3,010.00
ASST PLN CK ENG 4749 WCE C $3,160.51
ASST PLN CK ENG 4749 WCE D $3,318.53
ASST PLN CK ENG 4749 WCE E $3,484.45
AUTO FGRPT TECH 5123 ACE A $1,637.78
AUTO FGRPT TECH 5123 ACE B $1,719.68
AUTO FGRPT TECH 5123 ACE C $1,805.66
AUTO FGRPT TECH 5123 ACE D $1,895.94
AUTO FGRPT TECH 5123 ACE E $1,990.73
BENEFITS MGR 3404 MMCF A $3,693.71
BENEFITS MGR 3404 MMCF B $3,878.40
BENEFITS MGR 3404 MMCF C $4,072.32
BENEFITS MGR 3404 MMCF D $4,275.93
BENEFITS MGR 3404 MMCF E $4,489.73
BGT & ANLYS MGR 2222 SM A $4,223.08
BGT & ANLYS MGR 2222 SM B $4,434.23
BGT & ANLYS MGR 2222 SM C $4,687.62
BGT & ANLYS MGR 2222 SM D $0.00
BGT & ANLYS MGR 2222 SM E $5,133.18
BLDG INSP I 4771 ACE A $2,389.23
BLDG INSP I 4771 ACE B $2,508.69
BLDG INSP I 4771 ACE C $2,634.13
BLDG INSP I 4771 ACE D $2,765.83
BLDG INSP I 4771 ACE E $2,904.12
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 249
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
BLDG INSP II 4773 ACE A $2,628.16
BLDG INSP II 4773 ACE B $2,759.57
BLDG INSP II 4773 ACE C $2,897.54
BLDG INSP II 4773 ACE D $3,042.43
BLDG INSP II 4773 ACE E $3,194.55
BLDG INSP III 4775 ACE A $2,890.97
BLDG INSP III 4775 ACE B $3,035.52
BLDG INSP III 4775 ACE C $3,187.30
BLDG INSP III 4775 ACE D $3,346.66
BLDG INSP III 4775 ACE E $3,513.99
BLDG INSP MGR 4769 MM A $3,475.06
BLDG INSP MGR 4769 MM B $3,648.81
BLDG INSP MGR 4769 MM C $3,831.25
BLDG INSP MGR 4769 MM D $4,022.82
BLDG INSP MGR 4769 MM E $4,223.96
BLDG OFF/CE MGR 4780 SM A $5,208.44
BLDG OFF/CE MGR 4780 SM B $0.00
BLDG OFF/CE MGR 4780 SM C $0.00
BLDG OFF/CE MGR 4780 SM D $0.00
BLDG OFF/CE MGR 4780 SM E $6,330.91
BLDG PROJ MGR 6412 PROF A $3,380.95
BLDG PROJ MGR 6412 PROF B $3,549.99
BLDG PROJ MGR 6412 PROF C $3,727.49
BLDG PROJ MGR 6412 PROF D $3,913.87
BLDG PROJ MGR 6412 PROF E $4,109.56
BLDG SVCS SUPV 6669 ACE A $2,310.02
BLDG SVCS SUPV 6669 ACE B $2,425.52
BLDG SVCS SUPV 6669 ACE C $2,546.80
BLDG SVCS SUPV 6669 ACE D $2,674.14
BLDG SVCS SUPV 6669 ACE E $2,807.85
BUSINSS LIC REP 4505 ACE A $1,674.32
BUSINSS LIC REP 4505 ACE B $1,758.03
BUSINSS LIC REP 4505 ACE C $1,845.95
BUSINSS LIC REP 4505 ACE D $1,938.23
BUSINSS LIC REP 4505 ACE E $2,035.14
C & R SUPVR 6427 ACE A $2,895.14
C & R SUPVR 6427 ACE B $3,039.91
C & R SUPVR 6427 ACE C $3,191.90
C & R SUPVR 6427 ACE D $3,351.49
C & R SUPVR 6427 ACE E $3,519.07
CARPENTER 6444 ACE A $2,084.89
CARPENTER 6444 ACE B $2,189.13
CARPENTER 6444 ACE C $2,298.59
CARPENTER 6444 ACE D $2,413.53
CARPENTER 6444 ACE E $2,534.21
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 250
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
CASHIER 3669 ACE A $1,390.48
CASHIER 3669 ACE B $1,460.01
CASHIER 3669 ACE C $1,533.01
CASHIER 3669 ACE D $1,609.66
CASHIER 3669 ACE E $1,690.14
CHIEF OF POLICE 5001 EXEC A $7,009.65
CHIEF OF POLICE 5001 EXEC B $0.00
CHIEF OF POLICE 5001 EXEC C $8,103.12
CHIEF OF POLICE 5001 EXEC D $0.00
CHIEF OF POLICE 5001 EXEC E $8,520.29
CHIEF OF STAFF 2011 MMUC A $2,882.21
CHIEF OF STAFF 2011 MMUC B $3,026.32
CHIEF OF STAFF 2011 MMUC C $3,177.63
CHIEF OF STAFF 2011 MMUC D $3,336.51
CHIEF OF STAFF 2011 MMUC E $3,503.34
CHIEF SUST OFF 2729 SM A $4,959.39
CHIEF SUST OFF 2729 SM B $0.00
CHIEF SUST OFF 2729 SM C $0.00
CHIEF SUST OFF 2729 SM D $5,854.86
CHIEF SUST OFF 2729 SM E $5,987.43
CITY ATTY (EL)2400 CATY A $0.00
CITY ATTY (EL)2400 CATY B $0.00
CITY ATTY (EL)2400 CATY C $0.00
CITY ATTY (EL)2400 CATY D $0.00
CITY ATTY (EL)2400 CATY E $7,369.70
CITY ATTY INV 2435 CONF A $2,461.89
CITY ATTY INV 2435 CONF B $2,584.98
CITY ATTY INV 2435 CONF C $2,714.23
CITY ATTY INV 2435 CONF D $2,849.94
CITY ATTY INV 2435 CONF E $2,992.44
CITY CLERK 2201 CCLK A $4,893.08
CITY CLERK 2201 CCLK B $0.00
CITY CLERK 2201 CCLK C $0.00
CITY CLERK 2201 CCLK D $5,100.00
CITY CLERK 2201 CCLK E $5,947.57
CITY ENGINEER 6010 SM A $4,994.79
CITY ENGINEER 6010 SM B $0.00
CITY ENGINEER 6010 SM C $0.00
CITY ENGINEER 6010 SM D $0.00
CITY ENGINEER 6010 SM E $6,071.19
CITY LIBRARIAN 7007 SM A $4,513.76
CITY LIBRARIAN 7007 SM B $4,739.44
CITY LIBRARIAN 7007 SM C $4,976.42
CITY LIBRARIAN 7007 SM D $5,225.24
CITY LIBRARIAN 7007 SM E $5,486.50
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 251
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
CITY MANAGER 2710 CMGR A $0.00
CITY MANAGER 2710 CMGR B $0.00
CITY MANAGER 2710 CMGR C $0.00
CITY MANAGER 2710 CMGR D $0.00
CITY MANAGER 2710 CMGR E $10,961.54
CIVIL BKGRD INV 5429 ACE A $1,981.72
CIVIL BKGRD INV 5429 ACE B $2,080.79
CIVIL BKGRD INV 5429 ACE C $2,184.83
CIVIL BKGRD INV 5429 ACE D $2,294.07
CIVIL BKGRD INV 5429 ACE E $2,408.77
CIVIL BKGRD INV 5430 UCHR A $1,981.72
CIVIL BKGRD INV 5430 UCHR B $2,080.79
CIVIL BKGRD INV 5430 UCHR C $2,184.83
CIVIL BKGRD INV 5430 UCHR D $2,294.07
CIVIL BKGRD INV 5430 UCHR E $2,408.77
CIVIL POL INV 5431 UCHR A $2,063.15
CIVIL POL INV 5431 UCHR B $2,166.32
CIVIL POL INV 5431 UCHR C $2,274.63
CIVIL POL INV 5431 UCHR D $2,388.36
CIVIL POL INV 5431 UCHR E $2,507.78
CLERICAL AIDE 0241 UCHR A $0.00
CLERICAL AIDE 0241 UCHR B $0.00
CLERICAL AIDE 0241 UCHR C $0.00
CLERICAL AIDE 0241 UCHR D $976.64
CLERICAL AIDE 0241 UCHR E $1,025.47
CLT ARTS PM MGR 4435 PROF A $3,130.99
CLT ARTS PM MGR 4435 PROF B $3,287.54
CLT ARTS PM MGR 4435 PROF C $3,451.92
CLT ARTS PM MGR 4435 PROF D $3,624.51
CLT ARTS PM MGR 4435 PROF E $3,805.74
CODE ENF OFF I 4777 ACE A $2,075.30
CODE ENF OFF I 4777 ACE B $2,179.08
CODE ENF OFF I 4777 ACE C $2,288.02
CODE ENF OFF I 4777 ACE D $2,402.43
CODE ENF OFF I 4777 ACE E $2,522.55
CODE ENF OFF II 4778 UCHR A $2,282.83
CODE ENF OFF II 4778 UCHR B $2,396.98
CODE ENF OFF II 4778 UCHR C $2,516.83
CODE ENF OFF II 4778 UCHR D $2,642.67
CODE ENF OFF II 4778 UCHR E $2,774.81
CODE ENF OFF II 4779 ACE A $2,282.83
CODE ENF OFF II 4779 ACE B $2,396.98
CODE ENF OFF II 4779 ACE C $2,516.83
CODE ENF OFF II 4779 ACE D $2,642.67
CODE ENF OFF II 4779 ACE E $2,774.81
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 252
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
CODE ENF TECH 4789 ACE A $1,804.61
CODE ENF TECH 4789 ACE B $1,894.85
CODE ENF TECH 4789 ACE C $1,989.59
CODE ENF TECH 4789 ACE D $2,089.07
CODE ENF TECH 4789 ACE E $2,193.52
COLLECTIONS SUP 3683 MM A $2,885.02
COLLECTIONS SUP 3683 MM B $3,029.27
COLLECTIONS SUP 3683 MM C $3,180.73
COLLECTIONS SUP 3683 MM D $3,339.77
COLLECTIONS SUP 3683 MM E $3,506.76
COMMTY SERV OFF 5141 ACE A $1,637.78
COMMTY SERV OFF 5141 ACE B $1,719.68
COMMTY SERV OFF 5141 ACE C $1,805.66
COMMTY SERV OFF 5141 ACE D $1,895.94
COMMTY SERV OFF 5141 ACE E $1,990.73
CONSTIT SRV REP 2039 CONF A $0.00
CONSTIT SRV REP 2039 CONF B $0.00
CONSTIT SRV REP 2039 CONF C $0.00
CONSTIT SRV REP 2039 CONF D $0.00
CONSTIT SRV REP 2039 CONF E $1,920.74
CONSVTN SPEC I 6200 ACE A $1,886.64
CONSVTN SPEC I 6200 ACE B $1,980.98
CONSVTN SPEC I 6200 ACE C $2,080.04
CONSVTN SPEC I 6200 ACE D $2,184.02
CONSVTN SPEC I 6200 ACE E $2,293.23
CONSVTN SPEC II 6202 ACE A $2,075.30
CONSVTN SPEC II 6202 ACE B $2,179.08
CONSVTN SPEC II 6202 ACE C $2,288.02
CONSVTN SPEC II 6202 ACE D $2,402.43
CONSVTN SPEC II 6202 ACE E $2,522.55
COUNCIL ASST 2023 UCHR A $1,832.86
COUNCIL ASST 2023 UCHR B $1,924.50
COUNCIL ASST 2023 UCHR C $2,020.73
COUNCIL ASST 2023 UCHR D $2,121.76
COUNCIL ASST 2023 UCHR E $2,227.85
COUNCILPERSON 2003 CL A $0.00
COUNCILPERSON 2003 CL B $0.00
COUNCILPERSON 2003 CL C $0.00
COUNCILPERSON 2003 CL D $0.00
COUNCILPERSON 2003 CL E $1,945.60
CRIME LAB MGR 5101 MM A $3,735.90
CRIME LAB MGR 5101 MM B $3,922.70
CRIME LAB MGR 5101 MM C $4,118.83
CRIME LAB MGR 5101 MM D $4,324.77
CRIME LAB MGR 5101 MM E $4,541.01
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 253
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
CUSTODIAL SPVR 6667 ACE A $1,915.48
CUSTODIAL SPVR 6667 ACE B $2,011.26
CUSTODIAL SPVR 6667 ACE C $2,111.83
CUSTODIAL SPVR 6667 ACE D $2,217.42
CUSTODIAL SPVR 6667 ACE E $2,328.29
CUSTODIAN 6661 ACE A $1,514.21
CUSTODIAN 6661 ACE B $1,589.91
CUSTODIAN 6661 ACE C $1,669.41
CUSTODIAN 6661 ACE D $1,752.89
CUSTODIAN 6661 ACE E $1,840.53
CUSTODIAN 6662 UCHR A $1,514.21
CUSTODIAN 6662 UCHR B $1,589.91
CUSTODIAN 6662 UCHR C $1,669.41
CUSTODIAN 6662 UCHR D $1,752.89
CUSTODIAN 6662 UCHR E $1,840.53
DELIVERY DRIVER 7191 ACE A $1,388.03
DELIVERY DRIVER 7191 ACE B $1,457.44
DELIVERY DRIVER 7191 ACE C $1,530.31
DELIVERY DRIVER 7191 ACE D $1,606.83
DELIVERY DRIVER 7191 ACE E $1,687.16
DEP CTY ATY I 2410 PRUC A $3,457.15
DEP CTY ATY I 2410 PRUC B $3,630.00
DEP CTY ATY I 2410 PRUC C $3,811.50
DEP CTY ATY I 2410 PRUC D $4,002.08
DEP CTY ATY I 2410 PRUC E $4,202.18
DEP CTY ATY II 2408 PRUC A $4,148.56
DEP CTY ATY II 2408 PRUC B $4,355.99
DEP CTY ATY II 2408 PRUC C $4,573.79
DEP CTY ATY II 2408 PRUC D $4,802.48
DEP CTY ATY II 2408 PRUC E $5,042.60
DEP CTY ATY III 2411 SM A $5,156.22
DEP CTY ATY III 2411 SM B $5,414.04
DEP CTY ATY III 2411 SM C $5,684.74
DEP CTY ATY III 2411 SM D $5,968.97
DEP CTY ATY III 2411 SM E $6,267.39
DEP CTY CLK I 2245 PRUC A $2,137.80
DEP CTY CLK I 2245 PRUC B $2,244.69
DEP CTY CLK I 2245 PRUC C $2,356.93
DEP CTY CLK I 2245 PRUC D $2,474.78
DEP CTY CLK I 2245 PRUC E $2,598.51
DEP CTY CLK II 2243 PRUC A $2,351.59
DEP CTY CLK II 2243 PRUC B $2,469.17
DEP CTY CLK II 2243 PRUC C $2,592.63
DEP CTY CLK II 2243 PRUC D $2,722.26
DEP CTY CLK II 2243 PRUC E $2,858.37
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 254
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
DEP CTY MGR 2705 EXEC A $7,727.96
DEP CTY MGR 2705 EXEC B $0.00
DEP CTY MGR 2705 EXEC C $0.00
DEP CTY MGR 2705 EXEC D $0.00
DEP CTY MGR 2705 EXEC E $8,559.53
DEP FIRE CHIEF 5505 SM A $5,333.58
DEP FIRE CHIEF 5505 SM B $0.00
DEP FIRE CHIEF 5505 SM C $0.00
DEP FIRE CHIEF 5505 SM D $0.00
DEP FIRE CHIEF 5505 SM E $6,483.02
DET FACILTY MGR 5130 MM A $3,735.90
DET FACILTY MGR 5130 MM B $3,922.70
DET FACILTY MGR 5130 MM C $4,118.83
DET FACILTY MGR 5130 MM D $4,324.77
DET FACILTY MGR 5130 MM E $4,541.01
DEV SRV CTR MGR 4547 MM A $3,603.87
DEV SRV CTR MGR 4547 MM B $3,784.06
DEV SRV CTR MGR 4547 MM C $3,973.27
DEV SRV CTR MGR 4547 MM D $4,171.93
DEV SRV CTR MGR 4547 MM E $4,380.53
DEV SRV TCH I 4542 ACE A $1,707.05
DEV SRV TCH I 4542 ACE B $1,792.41
DEV SRV TCH I 4542 ACE C $1,882.02
DEV SRV TCH I 4542 ACE D $1,976.13
DEV SRV TCH I 4542 ACE E $2,074.94
DEV SRV TCH I 4540 UCHR A $1,707.05
DEV SRV TCH I 4540 UCHR B $1,792.41
DEV SRV TCH I 4540 UCHR C $1,882.02
DEV SRV TCH I 4540 UCHR D $1,976.13
DEV SRV TCH I 4540 UCHR E $2,074.94
DEV SRV TCH II 4541 ACE A $1,877.76
DEV SRV TCH II 4541 ACE B $1,971.64
DEV SRV TCH II 4541 ACE C $2,070.22
DEV SRV TCH II 4541 ACE D $2,173.74
DEV SRV TCH II 4541 ACE E $2,282.42
DEV SRV TCH II 4544 UCHR A $1,877.76
DEV SRV TCH II 4544 UCHR B $1,971.64
DEV SRV TCH II 4544 UCHR C $2,070.22
DEV SRV TCH II 4544 UCHR D $2,173.74
DEV SRV TCH II 4544 UCHR E $2,282.42
DEV SRV TCH III 4543 ACE A $2,159.41
DEV SRV TCH III 4543 ACE B $2,267.39
DEV SRV TCH III 4543 ACE C $2,380.76
DEV SRV TCH III 4543 ACE D $2,499.79
DEV SRV TCH III 4543 ACE E $2,624.79
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 255
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
DIR OF COM SVCS 7004 EXEC A $5,941.57
DIR OF COM SVCS 7004 EXEC B $0.00
DIR OF COM SVCS 7004 EXEC C $0.00
DIR OF COM SVCS 7004 EXEC D $0.00
DIR OF COM SVCS 7004 EXEC E $7,222.27
DIR OF DEV SVCS 4039 EXEC A $6,400.01
DIR OF DEV SVCS 4039 EXEC B $0.00
DIR OF DEV SVCS 4039 EXEC C $0.00
DIR OF DEV SVCS 4039 EXEC D $7,656.49
DIR OF DEV SVCS 4039 EXEC E $7,780.28
DIR OF ECON DEV 2734 EXEC A $6,400.01
DIR OF ECON DEV 2734 EXEC B $0.00
DIR OF ECON DEV 2734 EXEC C $0.00
DIR OF ECON DEV 2734 EXEC D $0.00
DIR OF ECON DEV 2734 EXEC E $7,780.28
DIR OF ENG/CE 6006 EXEC A $5,941.78
DIR OF ENG/CE 6006 EXEC B $0.00
DIR OF ENG/CE 6006 EXEC C $0.00
DIR OF ENG/CE 6006 EXEC D $0.00
DIR OF ENG/CE 6006 EXEC E $7,222.27
DIR OF FINANCE 3601 EXEC A $6,446.09
DIR OF FINANCE 3601 EXEC B $0.00
DIR OF FINANCE 3601 EXEC C $7,222.29
DIR OF FINANCE 3601 EXEC D $0.00
DIR OF FINANCE 3601 EXEC E $7,779.24
DIR OF HR 3303 EXEC A $5,941.57
DIR OF HR 3303 EXEC B $0.00
DIR OF HR 3303 EXEC C $0.00
DIR OF HR 3303 EXEC D $0.00
DIR OF HR 3303 EXEC E $7,222.26
DIR OF ITS 3001 EXEC A $5,941.58
DIR OF ITS 3001 EXEC B $0.00
DIR OF ITS 3001 EXEC C $6,550.58
DIR OF ITS 3001 EXEC D $0.00
DIR OF ITS 3001 EXEC E $7,222.26
DIR OF PW 6320 EXEC A $5,941.78
DIR OF PW 6320 EXEC B $0.00
DIR OF PW 6320 EXEC C $0.00
DIR OF PW 6320 EXEC D $0.00
DIR OF PW 6320 EXEC E $7,222.27
ECON DEV SPC I 2747 ACE A $2,261.71
ECON DEV SPC I 2747 ACE B $2,374.79
ECON DEV SPC I 2747 ACE C $2,493.53
ECON DEV SPC I 2747 ACE D $2,618.21
ECON DEV SPC I 2747 ACE E $2,749.12
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 256
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
ECON DEV SPC II 2749 ACE A $2,714.05
ECON DEV SPC II 2749 ACE B $2,849.75
ECON DEV SPC II 2749 ACE C $2,992.24
ECON DEV SPC II 2749 ACE D $3,141.86
ECON DEV SPC II 2749 ACE E $3,298.95
ELEC TECH 6475 ACE A $2,408.12
ELEC TECH 6475 ACE B $2,528.52
ELEC TECH 6475 ACE C $2,654.95
ELEC TECH 6475 ACE D $2,787.69
ELEC TECH 6475 ACE E $2,927.08
ELEC TECH SUPV 6472 ACE A $2,769.33
ELEC TECH SUPV 6472 ACE B $2,907.80
ELEC TECH SUPV 6472 ACE C $3,053.19
ELEC TECH SUPV 6472 ACE D $3,205.85
ELEC TECH SUPV 6472 ACE E $3,366.13
ELEC/EQUIP INST 6492 ACE A $1,990.14
ELEC/EQUIP INST 6492 ACE B $2,089.64
ELEC/EQUIP INST 6492 ACE C $2,194.12
ELEC/EQUIP INST 6492 ACE D $2,303.83
ELEC/EQUIP INST 6492 ACE E $2,419.02
ELECTRICIAN 6438 ACE A $2,189.14
ELECTRICIAN 6438 ACE B $2,298.60
ELECTRICIAN 6438 ACE C $2,413.54
ELECTRICIAN 6438 ACE D $2,534.22
ELECTRICIAN 6438 ACE E $2,660.91
EMRG SVCS COORD 5564 PROF A $3,113.15
EMRG SVCS COORD 5564 PROF B $3,268.81
EMRG SVCS COORD 5564 PROF C $3,432.25
EMRG SVCS COORD 5564 PROF D $3,603.86
EMRG SVCS COORD 5564 PROF E $3,784.06
EMS NURSE COORD 5567 PROF A $3,937.77
EMS NURSE COORD 5567 PROF B $4,134.65
EMS NURSE COORD 5567 PROF C $4,341.39
EMS NURSE COORD 5567 PROF D $4,558.46
EMS NURSE COORD 5567 PROF E $4,786.38
ENG TECH I 6081 ACE A $2,077.60
ENG TECH I 6081 ACE B $2,181.47
ENG TECH I 6081 ACE C $2,290.54
ENG TECH I 6081 ACE D $2,405.07
ENG TECH I 6081 ACE E $2,525.33
ENG TECH II 6071 ACE A $2,285.35
ENG TECH II 6071 ACE B $2,399.62
ENG TECH II 6071 ACE C $2,519.60
ENG TECH II 6071 ACE D $2,645.58
ENG TECH II 6071 ACE E $2,777.86
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 257
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
ENV SUST MGR 6207 MM A $3,914.10
ENV SUST MGR 6207 MM B $4,109.80
ENV SUST MGR 6207 MM C $4,315.29
ENV SUST MGR 6207 MM D $4,531.06
ENV SUST MGR 6207 MM E $4,757.61
ENV SVCS MGR 6205 MM A $3,914.10
ENV SVCS MGR 6205 MM B $4,109.80
ENV SVCS MGR 6205 MM C $4,315.29
ENV SVCS MGR 6205 MM D $4,531.06
ENV SVCS MGR 6205 MM E $4,757.61
EQUIP MAINT MGR 6505 MM A $3,083.44
EQUIP MAINT MGR 6505 MM B $3,237.61
EQUIP MAINT MGR 6505 MM C $3,399.50
EQUIP MAINT MGR 6505 MM D $3,569.47
EQUIP MAINT MGR 6505 MM E $3,747.94
EQUIP MECH 6542 ACE A $2,065.79
EQUIP MECH 6542 ACE B $2,169.07
EQUIP MECH 6542 ACE C $2,277.52
EQUIP MECH 6542 ACE D $2,391.41
EQUIP MECH 6542 ACE E $2,510.97
EQUIP OPERATOR 6361 ACE A $2,198.64
EQUIP OPERATOR 6361 ACE B $2,308.57
EQUIP OPERATOR 6361 ACE C $2,424.00
EQUIP OPERATOR 6361 ACE D $2,545.20
EQUIP OPERATOR 6361 ACE E $2,672.45
EXEC SECRETARY 0187 CONF A $2,503.60
EXEC SECRETARY 0187 CONF B $2,628.77
EXEC SECRETARY 0187 CONF C $2,760.21
EXEC SECRETARY 0187 CONF D $2,898.22
EXEC SECRETARY 0187 CONF E $3,043.13
FA ACCTG TECH 5270 CONF A $2,118.02
FA ACCTG TECH 5270 CONF B $2,223.91
FA ACCTG TECH 5270 CONF C $2,335.11
FA ACCTG TECH 5270 CONF D $2,451.86
FA ACCTG TECH 5270 CONF E $2,574.46
FA ADM ANLYT I 5297 CONF A $2,326.33
FA ADM ANLYT I 5297 CONF B $2,442.67
FA ADM ANLYT I 5297 CONF C $2,564.78
FA ADM ANLYT I 5297 CONF D $2,693.02
FA ADM ANLYT I 5297 CONF E $2,827.67
FA ADM ANLYT II 5296 CONF A $2,558.97
FA ADM ANLYT II 5296 CONF B $2,686.91
FA ADM ANLYT II 5296 CONF C $2,821.26
FA ADM ANLYT II 5296 CONF D $2,962.34
FA ADM ANLYT II 5296 CONF E $3,110.44
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 258
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
FA ANALYST 5277 CONF A $1,777.71
FA ANALYST 5277 CONF B $1,866.59
FA ANALYST 5277 CONF C $1,959.93
FA ANALYST 5277 CONF D $2,057.92
FA ANALYST 5277 CONF E $2,160.82
FA DEP DIR LECC 5465 SM A $3,827.71
FA DEP DIR LECC 5465 SM B $4,019.10
FA DEP DIR LECC 5465 SM C $4,220.05
FA DEP DIR LECC 5465 SM D $4,431.05
FA DEP DIR LECC 5465 SM E $4,652.62
FA DEP EXEC DIR 5463 SM A $4,098.48
FA DEP EXEC DIR 5463 SM B $0.00
FA DEP EXEC DIR 5463 SM C $0.00
FA DEP EXEC DIR 5463 SM D $0.00
FA DEP EXEC DIR 5463 SM E $4,981.73
FA DIR OF LECC 5274 SM A $4,820.88
FA DIR OF LECC 5274 SM B $0.00
FA DIR OF LECC 5274 SM C $0.00
FA DIR OF LECC 5274 SM D $0.00
FA DIR OF LECC 5274 SM E $5,859.81
FA EXEC ASST 5286 CONF A $2,277.57
FA EXEC ASST 5286 CONF B $2,391.45
FA EXEC ASST 5286 CONF C $2,511.03
FA EXEC ASST 5286 CONF D $2,636.57
FA EXEC ASST 5286 CONF E $2,768.41
FA EXEC DIR 5461 EXEC A $4,815.34
FA EXEC DIR 5461 EXEC B $0.00
FA EXEC DIR 5461 EXEC C $0.00
FA EXEC DIR 5461 EXEC D $0.00
FA EXEC DIR 5461 EXEC E $5,853.08
FA FIN MGR 5493 MMUC A $3,817.40
FA FIN MGR 5493 MMUC B $4,008.26
FA FIN MGR 5493 MMUC C $4,208.68
FA FIN MGR 5493 MMUC D $4,419.11
FA FIN MGR 5493 MMUC E $4,640.07
FA GD/WEBMASTER 5289 CONF A $2,406.41
FA GD/WEBMASTER 5289 CONF B $2,526.74
FA GD/WEBMASTER 5289 CONF C $2,653.08
FA GD/WEBMASTER 5289 CONF D $2,785.73
FA GD/WEBMASTER 5289 CONF E $2,925.02
FA GS INTL ANYT 5439 PRUC A $3,313.20
FA GS INTL ANYT 5439 PRUC B $3,478.86
FA GS INTL ANYT 5439 PRUC C $3,652.81
FA GS INTL ANYT 5439 PRUC D $3,835.45
FA GS INTL ANYT 5439 PRUC E $4,027.22
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 259
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
FA INTEL ANLYT 5485 CONF A $2,406.41
FA INTEL ANLYT 5485 CONF B $2,526.74
FA INTEL ANLYT 5485 CONF C $2,653.08
FA INTEL ANLYT 5485 CONF D $2,785.73
FA INTEL ANLYT 5485 CONF E $2,925.02
FA IS PGM MGR 5453 MMUC A $3,864.87
FA IS PGM MGR 5453 MMUC B $4,058.11
FA IS PGM MGR 5453 MMUC C $4,261.01
FA IS PGM MGR 5453 MMUC D $4,474.06
FA IS PGM MGR 5453 MMUC E $4,697.77
FA IVLECC EXDIR 5491 SM A $4,162.91
FA IVLECC EXDIR 5491 SM B $4,371.04
FA IVLECC EXDIR 5491 SM C $4,589.59
FA IVLECC EXDIR 5491 SM D $4,819.06
FA IVLECC EXDIR 5491 SM E $5,060.02
FA LECC IT MGR 5440 MMUC A $3,534.08
FA LECC IT MGR 5440 MMUC B $3,710.78
FA LECC IT MGR 5440 MMUC C $3,896.32
FA LECC IT MGR 5440 MMUC D $4,091.14
FA LECC IT MGR 5440 MMUC E $4,295.70
FA MCROCMP SPEC 5443 PRUC A $2,873.43
FA MCROCMP SPEC 5443 PRUC B $3,017.10
FA MCROCMP SPEC 5443 PRUC C $3,167.95
FA MCROCMP SPEC 5443 PRUC D $3,326.35
FA MCROCMP SPEC 5443 PRUC E $3,492.67
FA MGMT ASST 5278 CONF A $2,169.12
FA MGMT ASST 5278 CONF B $2,277.57
FA MGMT ASST 5278 CONF C $2,391.46
FA MGMT ASST 5278 CONF D $2,511.04
FA MGMT ASST 5278 CONF E $2,636.58
FA NTWK ADMN I 5292 PRUC A $2,891.77
FA NTWK ADMN I 5292 PRUC B $3,036.36
FA NTWK ADMN I 5292 PRUC C $3,188.18
FA NTWK ADMN I 5292 PRUC D $3,347.59
FA NTWK ADMN I 5292 PRUC E $3,514.97
FA NTWK ADMN II 5294 PRUC A $3,180.96
FA NTWK ADMN II 5294 PRUC B $3,340.01
FA NTWK ADMN II 5294 PRUC C $3,507.01
FA NTWK ADMN II 5294 PRUC D $3,682.36
FA NTWK ADMN II 5294 PRUC E $3,866.48
FA PGM ANALYST 5444 PRUC A $3,428.09
FA PGM ANALYST 5444 PRUC B $3,599.49
FA PGM ANALYST 5444 PRUC C $3,779.47
FA PGM ANALYST 5444 PRUC D $3,968.44
FA PGM ANALYST 5444 PRUC E $4,166.87
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 260
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
FA PGM ASST 5451 CONF A $1,732.73
FA PGM ASST 5451 CONF B $1,819.35
FA PGM ASST 5451 CONF C $1,910.33
FA PGM ASST 5451 CONF D $2,005.85
FA PGM ASST 5451 CONF E $2,106.14
FA PGM ASST SUP 5452 PRUC A $2,493.27
FA PGM ASST SUP 5452 PRUC B $2,617.93
FA PGM ASST SUP 5452 PRUC C $2,748.82
FA PGM ASST SUP 5452 PRUC D $2,886.27
FA PGM ASST SUP 5452 PRUC E $3,030.58
FA PGM MGR 5445 SM A $3,827.71
FA PGM MGR 5445 SM B $4,024.31
FA PGM MGR 5445 SM C $4,220.05
FA PGM MGR 5445 SM D $4,431.05
FA PGM MGR 5445 SM E $4,652.62
FA PPPE PGM MGR 5497 MMUC A $3,594.29
FA PPPE PGM MGR 5497 MMUC B $3,774.00
FA PPPE PGM MGR 5497 MMUC C $3,962.70
FA PPPE PGM MGR 5497 MMUC D $4,160.84
FA PPPE PGM MGR 5497 MMUC E $4,368.88
FA RCFL NWK ENG 5284 CONF A $2,792.58
FA RCFL NWK ENG 5284 CONF B $2,932.20
FA RCFL NWK ENG 5284 CONF C $3,078.82
FA RCFL NWK ENG 5284 CONF D $3,232.75
FA RCFL NWK ENG 5284 CONF E $3,394.39
FA SPV INT ANLT 5481 PRUC A $3,111.97
FA SPV INT ANLT 5481 PRUC B $3,267.56
FA SPV INT ANLT 5481 PRUC C $3,430.94
FA SPV INT ANLT 5481 PRUC D $3,602.49
FA SPV INT ANLT 5481 PRUC E $3,782.61
FA SR FIN ANLYT 5495 PRUC A $2,686.40
FA SR FIN ANLYT 5495 PRUC B $2,820.72
FA SR FIN ANLYT 5495 PRUC C $2,961.76
FA SR FIN ANLYT 5495 PRUC D $3,109.84
FA SR FIN ANLYT 5495 PRUC E $3,265.34
FA SR INTL ANLT 5483 PRUC A $2,829.06
FA SR INTL ANLT 5483 PRUC B $2,970.51
FA SR INTL ANLT 5483 PRUC C $3,119.04
FA SR INTL ANLT 5483 PRUC D $3,274.99
FA SR INTL ANLT 5483 PRUC E $3,438.74
FA SR PGM ASST 5454 CONF A $2,061.50
FA SR PGM ASST 5454 CONF B $2,164.57
FA SR PGM ASST 5454 CONF C $2,272.80
FA SR PGM ASST 5454 CONF D $2,386.45
FA SR PGM ASST 5454 CONF E $2,505.77
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 261
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
FA SR SECRETARY 5477 CONF A $1,782.48
FA SR SECRETARY 5477 CONF B $1,871.60
FA SR SECRETARY 5477 CONF C $1,965.18
FA SR SECRETARY 5477 CONF D $2,063.44
FA SR SECRETARY 5477 CONF E $2,166.61
FAC & SUPP SPEC 5646 UCHR A $1,780.04
FAC & SUPP SPEC 5646 UCHR B $1,869.05
FAC & SUPP SPEC 5646 UCHR C $1,962.50
FAC & SUPP SPEC 5646 UCHR D $2,060.61
FAC & SUPP SPEC 5646 UCHR E $2,163.64
FAC & SUPP SPEC 5648 ACE A $1,780.04
FAC & SUPP SPEC 5648 ACE B $1,869.05
FAC & SUPP SPEC 5648 ACE C $1,962.50
FAC & SUPP SPEC 5648 ACE D $2,060.61
FAC & SUPP SPEC 5648 ACE E $2,163.64
FACILITIES MGR 6425 MM A $3,512.00
FACILITIES MGR 6425 MM B $3,687.60
FACILITIES MGR 6425 MM C $3,871.98
FACILITIES MGR 6425 MM D $4,065.58
FACILITIES MGR 6425 MM E $4,268.86
FIELD MAIN SPEC 7471 ACE A $1,618.23
FIELD MAIN SPEC 7471 ACE B $1,699.14
FIELD MAIN SPEC 7471 ACE C $1,784.10
FIELD MAIN SPEC 7471 ACE D $1,873.30
FIELD MAIN SPEC 7471 ACE E $1,966.96
FIN & PURCH MGR 3625 SM A $4,609.77
FIN & PURCH MGR 3625 SM B $0.00
FIN & PURCH MGR 3625 SM C $0.00
FIN & PURCH MGR 3625 SM D $0.00
FIN & PURCH MGR 3625 SM E $5,603.20
FIRE APP MECH 6521 ACE A $2,477.65
FIRE APP MECH 6521 ACE B $2,601.54
FIRE APP MECH 6521 ACE C $2,731.61
FIRE APP MECH 6521 ACE D $2,868.20
FIRE APP MECH 6521 ACE E $3,011.60
FIRE BC‐A 5511 IAFF A $4,229.36
FIRE BC‐A 5511 IAFF B $4,440.83
FIRE BC‐A 5511 IAFF C $4,662.87
FIRE BC‐A 5511 IAFF D $4,896.01
FIRE BC‐A 5511 IAFF E $5,140.81
FIRE BC‐C 5513 IAFF A $4,229.36
FIRE BC‐C 5513 IAFF B $4,440.83
FIRE BC‐C 5513 IAFF C $4,662.87
FIRE BC‐C 5513 IAFF D $4,896.01
FIRE BC‐C 5513 IAFF E $5,140.81
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 262
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
FIRE CAPT‐A 5583 IAFF A $3,394.98
FIRE CAPT‐A 5583 IAFF B $3,564.72
FIRE CAPT‐A 5583 IAFF C $3,742.96
FIRE CAPT‐A 5583 IAFF D $3,930.11
FIRE CAPT‐A 5583 IAFF E $4,126.61
FIRE CAPT‐B 5582 IAFF A $3,394.98
FIRE CAPT‐B 5582 IAFF B $3,564.72
FIRE CAPT‐B 5582 IAFF C $3,742.96
FIRE CAPT‐B 5582 IAFF D $3,930.11
FIRE CAPT‐B 5582 IAFF E $4,126.61
FIRE CAPT‐C 5581 IAFF A $3,394.98
FIRE CAPT‐C 5581 IAFF B $3,564.72
FIRE CAPT‐C 5581 IAFF C $3,742.96
FIRE CAPT‐C 5581 IAFF D $3,930.11
FIRE CAPT‐C 5581 IAFF E $4,126.61
FIRE CAPT‐INT 5580 IAFF A $3,394.98
FIRE CAPT‐INT 5580 IAFF B $3,564.72
FIRE CAPT‐INT 5580 IAFF C $3,742.96
FIRE CAPT‐INT 5580 IAFF D $3,930.11
FIRE CAPT‐INT 5580 IAFF E $4,126.61
FIRE CHIEF 5501 EXEC A $6,400.30
FIRE CHIEF 5501 EXEC B $0.00
FIRE CHIEF 5501 EXEC C $7,586.51
FIRE CHIEF 5501 EXEC D $0.00
FIRE CHIEF 5501 EXEC E $7,779.26
FIRE DIV CHIEF 5507 MMUC A $4,888.80
FIRE DIV CHIEF 5507 MMUC B $5,133.24
FIRE DIV CHIEF 5507 MMUC C $5,389.90
FIRE DIV CHIEF 5507 MMUC D $5,659.39
FIRE DIV CHIEF 5507 MMUC E $5,942.36
FIRE ENG‐A 5603 IAFF A $2,894.63
FIRE ENG‐A 5603 IAFF B $3,039.36
FIRE ENG‐A 5603 IAFF C $3,191.33
FIRE ENG‐A 5603 IAFF D $3,350.89
FIRE ENG‐A 5603 IAFF E $3,518.44
FIRE ENG‐C 5601 IAFF A $2,894.63
FIRE ENG‐C 5601 IAFF B $3,039.36
FIRE ENG‐C 5601 IAFF C $3,191.33
FIRE ENG‐C 5601 IAFF D $3,350.89
FIRE ENG‐C 5601 IAFF E $3,518.44
FIRE ENG‐INT 5602 IAFF A $2,894.63
FIRE ENG‐INT 5602 IAFF B $3,039.36
FIRE ENG‐INT 5602 IAFF C $3,191.33
FIRE ENG‐INT 5602 IAFF D $3,350.89
FIRE ENG‐INT 5602 IAFF E $3,518.44
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 263
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
FIRE INS/INV I 5530 IAFF A $2,448.07
FIRE INS/INV I 5530 IAFF B $2,570.47
FIRE INS/INV I 5530 IAFF C $2,699.00
FIRE INS/INV I 5530 IAFF D $2,833.95
FIRE INS/INV I 5530 IAFF E $2,975.65
FIRE INS/INV I 5534 UCHR A $2,448.07
FIRE INS/INV I 5534 UCHR B $2,570.47
FIRE INS/INV I 5534 UCHR C $2,699.00
FIRE INS/INV I 5534 UCHR D $2,833.95
FIRE INS/INV I 5534 UCHR E $2,975.65
FIRE INS/INV II 5531 IAFF A $2,692.87
FIRE INS/INV II 5531 IAFF B $2,827.51
FIRE INS/INV II 5531 IAFF C $2,968.89
FIRE INS/INV II 5531 IAFF D $3,117.33
FIRE INS/INV II 5531 IAFF E $3,273.20
FIRE INS/INV II 5532 UCHR A $2,692.87
FIRE INS/INV II 5532 UCHR B $2,827.51
FIRE INS/INV II 5532 UCHR C $2,968.89
FIRE INS/INV II 5532 UCHR D $3,117.33
FIRE INS/INV II 5532 UCHR E $3,273.20
FIRE PRV AIDE 5533 UCHR A $1,174.29
FIRE PRV AIDE 5533 UCHR B $1,233.00
FIRE PRV AIDE 5533 UCHR C $1,294.66
FIRE PRV AIDE 5533 UCHR D $1,359.38
FIRE PRV AIDE 5533 UCHR E $1,427.35
FIRE PRV AIDE 5535 ACE A $1,174.29
FIRE PRV AIDE 5535 ACE B $1,233.00
FIRE PRV AIDE 5535 ACE C $1,294.66
FIRE PRV AIDE 5535 ACE D $1,359.38
FIRE PRV AIDE 5535 ACE E $1,427.35
FIRE PRV ENG/IN 5528 IAFF A $3,247.92
FIRE PRV ENG/IN 5528 IAFF B $3,410.32
FIRE PRV ENG/IN 5528 IAFF C $3,580.83
FIRE PRV ENG/IN 5528 IAFF D $3,759.88
FIRE PRV ENG/IN 5528 IAFF E $3,947.87
FIRE RECRUIT 5625 ACE A $1,865.24
FIRE RECRUIT 5625 ACE B $1,958.50
FIREFGHTR‐A 5623 IAFF A $2,460.12
FIREFGHTR‐A 5623 IAFF B $2,583.13
FIREFGHTR‐A 5623 IAFF C $2,712.28
FIREFGHTR‐A 5623 IAFF D $2,847.90
FIREFGHTR‐A 5623 IAFF E $2,990.29
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 264
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
FIREFGHTR‐C 5621 IAFF A $2,460.12
FIREFGHTR‐C 5621 IAFF B $2,583.13
FIREFGHTR‐C 5621 IAFF C $2,712.28
FIREFGHTR‐C 5621 IAFF D $2,847.90
FIREFGHTR‐C 5621 IAFF E $2,990.29
FIREFGHTRPM‐A 5613 IAFF A $2,829.14
FIREFGHTRPM‐A 5613 IAFF B $2,970.60
FIREFGHTRPM‐A 5613 IAFF C $3,119.13
FIREFGHTRPM‐A 5613 IAFF D $3,275.08
FIREFGHTRPM‐A 5613 IAFF E $3,438.84
FIREFGHTRPM‐B 5612 IAFF A $2,829.14
FIREFGHTRPM‐B 5613 IAFF B $2,970.60
FIREFGHTRPM‐B 5613 IAFF C $3,119.13
FIREFGHTRPM‐B 5613 IAFF D $3,275.08
FIREFGHTRPM‐B 5613 IAFF E $3,438.84
FIREFGHTRPM‐C 5611 IAFF A $2,829.14
FIREFGHTRPM‐C 5611 IAFF B $2,970.60
FIREFGHTRPM‐C 5611 IAFF C $3,119.13
FIREFGHTRPM‐C 5611 IAFF D $3,275.08
FIREFGHTRPM‐C 5611 IAFF E $3,438.84
FISC DBT MGT AN 3627 MMCF A $3,540.30
FISC DBT MGT AN 3627 MMCF B $3,717.32
FISC DBT MGT AN 3627 MMCF C $3,903.18
FISC DBT MGT AN 3627 MMCF D $4,098.34
FISC DBT MGT AN 3627 MMCF E $4,303.26
FISC OFF SPEC 0169 ACE A $1,546.78
FISC OFF SPEC 0169 ACE B $1,624.13
FISC OFF SPEC 0169 ACE C $1,705.33
FISC OFF SPEC 0169 ACE D $1,790.59
FISC OFF SPEC 0169 ACE E $1,880.12
FISC OFF SPEC 0170 UCHR A $1,546.78
FISC OFF SPEC 0170 UCHR B $1,624.13
FISC OFF SPEC 0170 UCHR C $1,705.33
FISC OFF SPEC 0170 UCHR D $1,790.59
FISC OFF SPEC 0170 UCHR E $1,880.12
FISC&MGT ANLYT 0216 PRCF A $3,540.30
FISC&MGT ANLYT 0216 PRCF B $3,717.32
FISC&MGT ANLYT 0216 PRCF C $3,903.18
FISC&MGT ANLYT 0216 PRCF D $4,098.34
FISC&MGT ANLYT 0216 PRCF E $4,303.26
FLT INV CTRL SP 6513 ACE A $2,047.05
FLT INV CTRL SP 6513 ACE B $2,149.40
FLT INV CTRL SP 6513 ACE C $2,256.86
FLT INV CTRL SP 6513 ACE D $2,369.70
FLT INV CTRL SP 6513 ACE E $2,488.20
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 265
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
FLT MANAGER 6501 MM A $3,425.37
FLT MANAGER 6501 MM B $3,596.64
FLT MANAGER 6501 MM C $3,776.47
FLT MANAGER 6501 MM D $3,965.29
FLT MANAGER 6501 MM E $4,163.56
FORENSICS SPEC 5114 ACE A $2,452.96
FORENSICS SPEC 5114 ACE B $2,575.61
FORENSICS SPEC 5114 ACE C $2,704.41
FORENSICS SPEC 5114 ACE D $2,839.62
FORENSICS SPEC 5114 ACE E $2,981.60
GARDENER (SEAS)6629 UCHR A $1,455.41
GARDENER (SEAS)6629 UCHR B $1,528.18
GARDENER (SEAS)6629 UCHR C $1,604.59
GARDENER (SEAS)6629 UCHR D $1,684.82
GARDENER (SEAS)6629 UCHR E $1,769.06
GARDENER I 6627 ACE A $1,514.21
GARDENER I 6627 ACE B $1,589.91
GARDENER I 6627 ACE C $1,669.41
GARDENER I 6627 ACE D $1,752.89
GARDENER I 6627 ACE E $1,840.53
GARDENER II 6623 ACE A $1,665.64
GARDENER II 6623 ACE B $1,748.91
GARDENER II 6623 ACE C $1,836.37
GARDENER II 6623 ACE D $1,928.19
GARDENER II 6623 ACE E $2,024.60
GIS MANAGER 3079 MM A $3,511.28
GIS MANAGER 3079 MM B $3,686.84
GIS MANAGER 3079 MM C $3,871.18
GIS MANAGER 3079 MM D $4,064.74
GIS MANAGER 3079 MM E $4,267.98
GIS SPECIALIST 3081 ACE A $2,470.21
GIS SPECIALIST 3081 ACE B $2,593.71
GIS SPECIALIST 3081 ACE C $2,723.40
GIS SPECIALIST 3081 ACE D $2,859.56
GIS SPECIALIST 3081 ACE E $3,002.54
GRAPHIC DESGNR 2775 ACE A $2,188.27
GRAPHIC DESGNR 2775 ACE B $2,297.68
GRAPHIC DESGNR 2775 ACE C $2,412.57
GRAPHIC DESGNR 2775 ACE D $2,533.20
GRAPHIC DESGNR 2775 ACE E $2,659.84
GYMNASTIC SPEC 7543 UCHR A $1,208.09
GYMNASTIC SPEC 7543 UCHR B $1,268.50
GYMNASTIC SPEC 7543 UCHR C $1,331.92
GYMNASTIC SPEC 7543 UCHR D $1,398.52
GYMNASTIC SPEC 7543 UCHR E $1,468.44
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 266
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
HOUSING MANAGER 4093 SM A $4,280.92
HOUSING MANAGER 4093 SM B $0.00
HOUSING MANAGER 4093 SM C $0.00
HOUSING MANAGER 4093 SM D $0.00
HOUSING MANAGER 4093 SM E $5,162.76
HR ANALYST 3310 PRCF A $2,732.72
HR ANALYST 3310 PRCF B $2,869.35
HR ANALYST 3310 PRCF C $3,012.82
HR ANALYST 3310 PRCF D $3,163.46
HR ANALYST 3310 PRCF E $3,321.64
HR OPS MGR 3317 SM A $4,408.81
HR OPS MGR 3317 SM B $0.00
HR OPS MGR 3317 SM C $0.00
HR OPS MGR 3317 SM D $0.00
HR OPS MGR 3317 SM E $5,358.73
HR TECHNICIAN 3314 UCHR A $1,965.64
HR TECHNICIAN 3314 UCHR B $2,063.92
HR TECHNICIAN 3314 UCHR C $2,167.10
HR TECHNICIAN 3314 UCHR D $2,275.46
HR TECHNICIAN 3314 UCHR E $2,389.24
HR TECHNICIAN 3315 CONF A $1,965.64
HR TECHNICIAN 3315 CONF B $2,063.92
HR TECHNICIAN 3315 CONF C $2,167.10
HR TECHNICIAN 3315 CONF D $2,275.46
HR TECHNICIAN 3315 CONF E $2,389.24
HVAC TECHNICIAN 6430 ACE A $2,189.14
HVAC TECHNICIAN 6430 ACE B $2,298.60
HVAC TECHNICIAN 6430 ACE C $2,413.54
HVAC TECHNICIAN 6430 ACE D $2,534.22
HVAC TECHNICIAN 6430 ACE E $2,660.91
INTERN, GRAD 0269 UCHR A $1,066.42
INTERN, GRAD 0269 UCHR B $1,119.74
INTERN, GRAD 0269 UCHR C $1,175.73
INTERN, GRAD 0269 UCHR D $1,234.51
INTERN, GRAD 0269 UCHR E $1,296.24
INTERN, UNDRGRD 0267 UCHR A $969.47
INTERN, UNDRGRD 0267 UCHR B $1,017.95
INTERN, UNDRGRD 0267 UCHR C $1,068.84
INTERN, UNDRGRD 0267 UCHR D $1,122.29
INTERN, UNDRGRD 0267 UCHR E $1,178.40
IT MGR 5104 SM A $4,237.53
IT MGR 5104 SM B $0.00
IT MGR 5104 SM C $0.00
IT MGR 5104 SM D $0.00
IT MGR 5104 SM E $5,085.24
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 267
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
IT SUPP SPEC (T)3014 PROF A $2,873.43
IT SUPP SPEC (T)3014 PROF B $3,017.10
IT SUPP SPEC (T)3014 PROF C $3,167.95
IT SUPP SPEC (T)3014 PROF D $3,326.35
IT SUPP SPEC (T)3014 PROF E $3,492.67
IT TECHNICIAN 3017 ACE A $2,036.49
IT TECHNICIAN 3017 ACE B $2,138.32
IT TECHNICIAN 3017 ACE C $2,245.23
IT TECHNICIAN 3017 ACE D $2,357.50
IT TECHNICIAN 3017 ACE E $2,475.38
LATENT PRT EXAM 5111 ACE A $2,820.92
LATENT PRT EXAM 5111 ACE B $2,961.97
LATENT PRT EXAM 5111 ACE C $3,110.06
LATENT PRT EXAM 5111 ACE D $3,265.57
LATENT PRT EXAM 5111 ACE E $3,428.83
LATENT PRT EXAM 5112 UCHR A $2,820.92
LATENT PRT EXAM 5112 UCHR B $2,961.97
LATENT PRT EXAM 5112 UCHR C $3,110.06
LATENT PRT EXAM 5112 UCHR D $3,265.57
LATENT PRT EXAM 5112 UCHR E $3,428.83
LAW OFFICE MGR 2465 MMUC A $2,878.99
LAW OFFICE MGR 2465 MMUC B $3,022.94
LAW OFFICE MGR 2465 MMUC C $3,174.09
LAW OFFICE MGR 2465 MMUC D $3,332.80
LAW OFFICE MGR 2465 MMUC E $3,499.44
LEAD CUSTODIAN 6663 ACE A $1,665.64
LEAD CUSTODIAN 6663 ACE B $1,748.91
LEAD CUSTODIAN 6663 ACE C $1,836.37
LEAD CUSTODIAN 6663 ACE D $1,928.19
LEAD CUSTODIAN 6663 ACE E $2,024.60
LEGAL ASSISTANT 0183 CONF A $2,089.58
LEGAL ASSISTANT 0183 CONF B $2,194.06
LEGAL ASSISTANT 0183 CONF C $2,303.76
LEGAL ASSISTANT 0183 CONF D $2,418.94
LEGAL ASSISTANT 0183 CONF E $2,539.89
LIBRARIAN I 7075 ACE A $2,006.26
LIBRARIAN I 7075 ACE B $2,106.59
LIBRARIAN I 7075 ACE C $2,211.90
LIBRARIAN I 7075 ACE D $2,322.50
LIBRARIAN I 7075 ACE E $2,438.63
LIBRARIAN I 7076 UCHR A $2,006.26
LIBRARIAN I 7076 UCHR B $2,106.59
LIBRARIAN I 7076 UCHR C $2,211.90
LIBRARIAN I 7076 UCHR D $2,322.50
LIBRARIAN I 7076 UCHR E $2,438.63
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 268
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
LIBRARIAN II 7073 ACE A $2,206.87
LIBRARIAN II 7073 ACE B $2,317.22
LIBRARIAN II 7073 ACE C $2,433.08
LIBRARIAN II 7073 ACE D $2,554.73
LIBRARIAN II 7073 ACE E $2,682.48
LIBRARIAN II 7074 UCHR A $2,206.87
LIBRARIAN II 7074 UCHR B $2,317.22
LIBRARIAN II 7074 UCHR C $2,433.08
LIBRARIAN II 7074 UCHR D $2,554.73
LIBRARIAN II 7074 UCHR E $2,682.48
LIBRARIAN III 7071 ACE A $2,427.58
LIBRARIAN III 7071 ACE B $2,548.97
LIBRARIAN III 7071 ACE C $2,676.41
LIBRARIAN III 7071 ACE D $2,810.22
LIBRARIAN III 7071 ACE E $2,950.74
LIBRARY AIDE 7181 UCHR A $0.00
LIBRARY AIDE 7181 UCHR B $0.00
LIBRARY AIDE 7181 UCHR C $0.00
LIBRARY AIDE 7181 UCHR D $976.64
LIBRARY AIDE 7181 UCHR E $1,025.47
LIBRARY ASSOC 7091 ACE A $1,803.68
LIBRARY ASSOC 7091 ACE B $1,893.86
LIBRARY ASSOC 7091 ACE C $1,988.56
LIBRARY ASSOC 7091 ACE D $2,087.99
LIBRARY ASSOC 7091 ACE E $2,192.39
LIBRARY ASSOC 7092 UCHR A $1,803.68
LIBRARY ASSOC 7092 UCHR B $1,893.86
LIBRARY ASSOC 7092 UCHR C $1,988.56
LIBRARY ASSOC 7092 UCHR D $2,087.99
LIBRARY ASSOC 7092 UCHR E $2,192.39
LIBRARY ASST 7157 ACE A $1,427.08
LIBRARY ASST 7157 ACE B $1,498.45
LIBRARY ASST 7157 ACE C $1,573.36
LIBRARY ASST 7157 ACE D $1,652.03
LIBRARY ASST 7157 ACE E $1,734.64
LIBRARY DS MGR 7025 MM A $3,403.82
LIBRARY DS MGR 7025 MM B $3,574.01
LIBRARY DS MGR 7025 MM C $3,752.71
LIBRARY DS MGR 7025 MM D $3,940.35
LIBRARY DS MGR 7025 MM E $4,137.37
LIBRARY OPS MGR 7029 MM A $3,916.16
LIBRARY OPS MGR 7029 MM B $4,111.97
LIBRARY OPS MGR 7029 MM C $4,317.56
LIBRARY OPS MGR 7029 MM D $4,533.44
LIBRARY OPS MGR 7029 MM E $4,760.11
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 269
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
LIBRARY TECH 7121 ACE A $1,641.16
LIBRARY TECH 7121 ACE B $1,723.22
LIBRARY TECH 7121 ACE C $1,809.38
LIBRARY TECH 7121 ACE D $1,899.84
LIBRARY TECH 7121 ACE E $1,994.83
LIFEGUARD I 7587 UCHR A $1,105.96
LIFEGUARD I 7587 UCHR B $1,161.26
LIFEGUARD I 7587 UCHR C $1,219.33
LIFEGUARD I 7587 UCHR D $1,280.29
LIFEGUARD I 7587 UCHR E $1,344.31
LIFEGUARD II 7585 UCHR A $1,216.59
LIFEGUARD II 7585 UCHR B $1,277.42
LIFEGUARD II 7585 UCHR C $1,341.29
LIFEGUARD II 7585 UCHR D $1,408.36
LIFEGUARD II 7585 UCHR E $1,478.77
LNDSCPE ARCH 4480 PROF A $3,130.99
LNDSCPE ARCH 4480 PROF B $3,287.54
LNDSCPE ARCH 4480 PROF C $3,451.92
LNDSCPE ARCH 4480 PROF D $3,624.51
LNDSCPE ARCH 4480 PROF E $3,805.74
LNDSCPE INSP 6291 ACE A $2,389.25
LNDSCPE INSP 6291 ACE B $2,508.70
LNDSCPE INSP 6291 ACE C $2,634.15
LNDSCPE INSP 6291 ACE D $2,765.84
LNDSCPE INSP 6291 ACE E $2,904.14
LNDSCPE PLAN I 4482 ACE A $2,467.32
LNDSCPE PLAN I 4482 ACE B $2,590.68
LNDSCPE PLAN I 4482 ACE C $2,720.22
LNDSCPE PLAN I 4482 ACE D $2,856.22
LNDSCPE PLAN I 4482 ACE E $2,999.03
LNDSCPE PLAN II 4483 ACE A $2,714.05
LNDSCPE PLAN II 4483 ACE B $2,849.75
LNDSCPE PLAN II 4483 ACE C $2,992.24
LNDSCPE PLAN II 4483 ACE D $3,141.86
LNDSCPE PLAN II 4483 ACE E $3,298.95
LOCKSMITH 6443 ACE A $2,084.89
LOCKSMITH 6443 ACE B $2,189.13
LOCKSMITH 6443 ACE C $2,298.59
LOCKSMITH 6443 ACE D $2,413.53
LOCKSMITH 6443 ACE E $2,534.21
MAINT WORKER I 6377 ACE A $1,514.21
MAINT WORKER I 6377 ACE B $1,589.91
MAINT WORKER I 6377 ACE C $1,669.41
MAINT WORKER I 6377 ACE D $1,752.89
MAINT WORKER I 6377 ACE E $1,840.53
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 270
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
MAINT WORKER I 6379 UCHR A $1,514.21
MAINT WORKER I 6379 UCHR B $1,589.91
MAINT WORKER I 6379 UCHR C $1,669.41
MAINT WORKER I 6379 UCHR D $1,752.89
MAINT WORKER I 6379 UCHR E $1,840.53
MAINT WORKER II 6373 ACE A $1,665.64
MAINT WORKER II 6373 ACE B $1,748.91
MAINT WORKER II 6373 ACE C $1,836.37
MAINT WORKER II 6373 ACE D $1,928.19
MAINT WORKER II 6373 ACE E $2,024.60
MAINT WORKER II 6381 UCHR A $1,665.64
MAINT WORKER II 6381 UCHR B $1,748.91
MAINT WORKER II 6381 UCHR C $1,836.37
MAINT WORKER II 6381 UCHR D $1,928.19
MAINT WORKER II 6381 UCHR E $2,024.60
MAYOR 2001 MY A $0.00
MAYOR 2001 MY B $0.00
MAYOR 2001 MY C $0.00
MAYOR 2001 MY D $0.00
MAYOR 2001 MY E $4,863.99
MECHANIC ASST 6550 ACE A $1,663.74
MECHANIC ASST 6550 ACE B $1,746.93
MECHANIC ASST 6550 ACE C $1,834.29
MECHANIC ASST 6550 ACE D $1,925.99
MECHANIC ASST 6550 ACE E $2,022.31
MGMT ANALYST 0223 CONF A $2,607.39
MGMT ANALYST 0223 CONF B $2,737.76
MGMT ANALYST 0223 CONF C $2,874.65
MGMT ANALYST 0223 CONF D $3,018.38
MGMT ANALYST 0223 CONF E $3,169.29
MGMT ANALYST 0225 ACE A $2,607.39
MGMT ANALYST 0225 ACE B $2,737.76
MGMT ANALYST 0225 ACE C $2,874.65
MGMT ANALYST 0225 ACE D $3,018.38
MGMT ANALYST 0225 ACE E $3,169.29
MKTG & COMM MGR 2781 SM A $4,509.80
MKTG & COMM MGR 2781 SM B $0.00
MKTG & COMM MGR 2781 SM C $4,637.01
MKTG & COMM MGR 2781 SM D $0.00
MKTG & COMM MGR 2781 SM E $5,481.70
MLTIMDA PRD SPC 5569 ACE A $2,018.71
MLTIMDA PRD SPC 5569 ACE B $2,119.64
MLTIMDA PRD SPC 5569 ACE C $2,225.62
MLTIMDA PRD SPC 5569 ACE D $2,336.90
MLTIMDA PRD SPC 5569 ACE E $2,453.75
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 271
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
OFFICE SPEC 0160 UCHR A $1,473.10
OFFICE SPEC 0160 UCHR B $1,546.75
OFFICE SPEC 0160 UCHR C $1,624.10
OFFICE SPEC 0160 UCHR D $1,705.30
OFFICE SPEC 0160 UCHR E $1,790.56
OFFICE SPEC 0161 ACE A $1,473.10
OFFICE SPEC 0161 ACE B $1,546.75
OFFICE SPEC 0161 ACE C $1,624.10
OFFICE SPEC 0161 ACE D $1,705.30
OFFICE SPEC 0161 ACE E $1,790.56
OFFICE SPEC‐MYR 0162 ACE A $1,473.10
OFFICE SPEC‐MYR 0162 ACE B $1,546.75
OFFICE SPEC‐MYR 0162 ACE C $1,624.10
OFFICE SPEC‐MYR 0162 ACE D $1,705.30
OFFICE SPEC‐MYR 0162 ACE E $1,790.56
OPEN SPACE INSP 6311 ACE A $2,389.25
OPEN SPACE INSP 6311 ACE B $2,508.70
OPEN SPACE INSP 6311 ACE C $2,634.15
OPEN SPACE INSP 6311 ACE D $2,765.84
OPEN SPACE INSP 6311 ACE E $2,904.14
OPEN SPACE MGR 6302 MM A $3,320.22
OPEN SPACE MGR 6302 MM B $3,486.23
OPEN SPACE MGR 6302 MM C $3,660.54
OPEN SPACE MGR 6302 MM D $3,843.57
OPEN SPACE MGR 6302 MM E $4,035.75
OPS&TELECOM MGR 3025 MM A $3,511.27
OPS&TELECOM MGR 3025 MM B $3,686.83
OPS&TELECOM MGR 3025 MM C $3,871.17
OPS&TELECOM MGR 3025 MM D $4,064.73
OPS&TELECOM MGR 3025 MM E $4,267.97
PAINTER 6434 ACE A $1,990.14
PAINTER 6434 ACE B $2,089.64
PAINTER 6434 ACE C $2,194.12
PAINTER 6434 ACE D $2,303.83
PAINTER 6434 ACE E $2,419.02
PARALEGAL 2475 CONF A $2,242.43
PARALEGAL 2475 CONF B $2,354.55
PARALEGAL 2475 CONF C $2,472.28
PARALEGAL 2475 CONF D $2,595.90
PARALEGAL 2475 CONF E $2,725.69
PARK ENF OFF HR 5152 UCHR A $1,488.89
PARK ENF OFF HR 5152 UCHR B $1,563.33
PARK ENF OFF HR 5152 UCHR C $1,641.51
PARK ENF OFF HR 5152 UCHR D $1,723.58
PARK ENF OFF HR 5152 UCHR E $1,809.76
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 272
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
PARK RANGER 7434 UCHR A $1,059.90
PARK RANGER 7434 UCHR B $1,112.89
PARK RANGER 7434 UCHR C $1,168.53
PARK RANGER 7434 UCHR D $1,226.96
PARK RANGER 7434 UCHR E $1,288.31
PARK RANGER SUP 7441 ACE A $2,538.76
PARK RANGER SUP 7441 ACE B $2,665.70
PARK RANGER SUP 7441 ACE C $2,798.99
PARK RANGER SUP 7441 ACE D $2,938.94
PARK RANGER SUP 7441 ACE E $3,085.88
PARKING ENF OFF 5154 ACE A $1,488.89
PARKING ENF OFF 5154 ACE B $1,563.33
PARKING ENF OFF 5154 ACE C $1,641.51
PARKING ENF OFF 5154 ACE D $1,723.58
PARKING ENF OFF 5154 ACE E $1,809.76
PARKING MTR TEC 3693 ACE A $1,637.78
PARKING MTR TEC 3693 ACE B $1,719.68
PARKING MTR TEC 3693 ACE C $1,805.66
PARKING MTR TEC 3693 ACE D $1,895.94
PARKING MTR TEC 3693 ACE E $1,990.73
PARKS MANAGER 6604 MM A $3,320.45
PARKS MANAGER 6604 MM B $3,486.47
PARKS MANAGER 6604 MM C $3,660.79
PARKS MANAGER 6604 MM D $3,843.83
PARKS MANAGER 6604 MM E $4,036.02
PARKS REC ADM 7407 SM A $4,513.76
PARKS REC ADM 7407 SM B $4,739.44
PARKS REC ADM 7407 SM C $4,976.42
PARKS REC ADM 7407 SM D $5,225.24
PARKS REC ADM 7407 SM E $5,486.50
PARKS SUPV 6605 ACE A $2,538.76
PARKS SUPV 6605 ACE B $2,665.70
PARKS SUPV 6605 ACE C $2,798.99
PARKS SUPV 6605 ACE D $2,938.94
PARKS SUPV 6605 ACE E $3,085.88
PEACE OFFICER 5061 POA A $2,969.45
PEACE OFFICER 5061 POA B $3,117.92
PEACE OFFICER 5061 POA C $3,273.81
PEACE OFFICER 5061 POA D $3,437.50
PEACE OFFICER 5061 POA E $3,609.38
PERF & OD MGR 2758 SM A $4,302.33
PERF & OD MGR 2758 SM B $0.00
PERF & OD MGR 2758 SM C $0.00
PERF & OD MGR 2758 SM D $0.00
PERF & OD MGR 2758 SM E $5,162.76
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 273
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
PLAN CHK SUPV 4731 MM A $3,834.80
PLAN CHK SUPV 4731 MM B $4,026.54
PLAN CHK SUPV 4731 MM C $4,227.87
PLAN CHK SUPV 4731 MM D $4,439.26
PLAN CHK SUPV 4731 MM E $4,661.22
PLAN CHK TECH 4753 ACE A $2,285.36
PLAN CHK TECH 4753 ACE B $2,399.63
PLAN CHK TECH 4753 ACE C $2,519.61
PLAN CHK TECH 4753 ACE D $2,645.59
PLAN CHK TECH 4753 ACE E $2,777.87
PLANNING MGR 4727 SM A $4,481.49
PLANNING MGR 4727 SM B $0.00
PLANNING MGR 4727 SM C $0.00
PLANNING MGR 4727 SM D $0.00
PLANNING MGR 4727 SM E $5,406.40
PLANNING TECH 4527 ACE A $1,877.76
PLANNING TECH 4527 ACE B $1,971.64
PLANNING TECH 4527 ACE C $2,070.22
PLANNING TECH 4527 ACE D $2,173.74
PLANNING TECH 4527 ACE E $2,282.42
PLUMBER 6432 ACE A $2,189.13
PLUMBER 6432 ACE B $2,298.59
PLUMBER 6432 ACE C $2,413.53
PLUMBER 6432 ACE D $2,534.21
PLUMBER 6432 ACE E $2,660.90
POL AGENT 5051 POA A $3,269.84
POL AGENT 5051 POA B $3,433.33
POL AGENT 5051 POA C $3,605.00
POL AGENT 5051 POA D $3,785.24
POL AGENT 5051 POA E $3,974.50
POL AS ADMIN 5025 SM A $4,383.03
POL AS ADMIN 5025 SM B $0.00
POL AS ADMIN 5025 SM C $0.00
POL AS ADMIN 5025 SM D $0.00
POL AS ADMIN 5025 SM E $5,327.41
POL CAPTAIN 5022 SM A $5,810.62
POL CAPTAIN 5022 SM B $0.00
POL CAPTAIN 5022 SM C $0.00
POL CAPTAIN 5022 SM D $0.00
POL CAPTAIN 5022 SM E $7,062.56
POL COM SYS MGR 5185 MM A $3,511.67
POL COM SYS MGR 5185 MM B $3,687.25
POL COM SYS MGR 5185 MM C $3,871.61
POL COM SYS MGR 5185 MM D $4,065.19
POL COM SYS MGR 5185 MM E $4,268.45
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 274
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
POL COMREL SPC 5258 ACE A $1,922.58
POL COMREL SPC 5258 ACE B $2,018.70
POL COMREL SPC 5258 ACE C $2,119.64
POL COMREL SPC 5258 ACE D $2,225.62
POL COMREL SPC 5258 ACE E $2,336.90
POL DISPATCH SP 5183 ACE A $2,542.46
POL DISPATCH SP 5183 ACE B $2,669.60
POL DISPATCH SP 5183 ACE C $2,803.06
POL DISPATCH SP 5183 ACE D $2,943.22
POL DISPATCH SP 5183 ACE E $3,090.39
POL DISPATCH TR 5179 ACE A $2,009.86
POL DISPATCH TR 5179 ACE B $2,110.35
POL DISPATCH TR 5179 ACE C $2,215.87
POL DISPATCH TR 5179 ACE D $2,326.66
POL DISPATCH TR 5179 ACE E $2,442.99
POL DISPATCHER 5180 UCHR A $2,210.84
POL DISPATCHER 5180 UCHR B $2,321.38
POL DISPATCHER 5180 UCHR C $2,437.45
POL DISPATCHER 5180 UCHR D $2,559.33
POL DISPATCHER 5180 UCHR E $2,687.28
POL DISPATCHER 5181 ACE A $2,210.84
POL DISPATCHER 5181 ACE B $2,321.38
POL DISPATCHER 5181 ACE C $2,437.45
POL DISPATCHER 5181 ACE D $2,559.33
POL DISPATCHER 5181 ACE E $2,687.28
POL LIEUTENANT 5031 POA A $4,513.90
POL LIEUTENANT 5031 POA B $4,739.59
POL LIEUTENANT 5031 POA C $4,976.57
POL LIEUTENANT 5031 POA D $5,225.40
POL LIEUTENANT 5031 POA E $5,486.67
POL LIEUTENANT 5032 UCHR A $4,513.90
POL LIEUTENANT 5032 UCHR B $4,739.59
POL LIEUTENANT 5032 UCHR C $4,976.57
POL LIEUTENANT 5032 UCHR D $5,225.40
POL LIEUTENANT 5032 UCHR E $5,486.67
POL REC SPEC 0165 ACE A $1,473.12
POL REC SPEC 0165 ACE B $1,546.78
POL REC SPEC 0165 ACE C $1,624.13
POL REC SPEC 0165 ACE D $1,705.33
POL REC SPEC 0165 ACE E $1,790.59
POL REC SPEC 0166 UCHR A $1,473.12
POL REC SPEC 0166 UCHR B $1,546.78
POL REC SPEC 0166 UCHR C $1,624.13
POL REC SPEC 0166 UCHR D $1,705.33
POL REC SPEC 0166 UCHR E $1,790.59
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 275
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
POL REC&SUP SPV 5203 ACE A $1,948.21
POL REC&SUP SPV 5203 ACE B $2,045.62
POL REC&SUP SPV 5203 ACE C $2,147.90
POL REC&SUP SPV 5203 ACE D $2,255.28
POL REC&SUP SPV 5203 ACE E $2,368.06
POL RECRUIT 5071 ACE A $2,383.83
POL RECRUIT 5071 ACE B $2,503.02
POL RECRUIT 5071 ACE C $0.00
POL RECRUIT 5071 ACE D $0.00
POL RECRUIT 5071 ACE E $0.00
POL SERGEANT 5041 POA A $3,761.29
POL SERGEANT 5041 POA B $3,949.36
POL SERGEANT 5041 POA C $4,146.83
POL SERGEANT 5041 POA D $4,354.17
POL SERGEANT 5041 POA E $4,571.87
POL SCVS AIDE 5207 UCHR A $0.00
POL SCVS AIDE 5207 UCHR B $0.00
POL SCVS AIDE 5207 UCHR C $989.20
POL SCVS AIDE 5207 UCHR D $1,038.66
POL SCVS AIDE 5207 UCHR E $1,090.60
POL SVCS MGR 5205 MM A $3,398.93
POL SVCS MGR 5205 MM B $3,568.88
POL SVCS MGR 5205 MM C $3,747.32
POL SVCS MGR 5205 MM D $3,934.69
POL SVCS MGR 5205 MM E $4,131.42
POL SVCS OF SUP 5132 ACE A $2,278.96
POL SVCS OF SUP 5132 ACE B $2,392.90
POL SVCS OF SUP 5132 ACE C $2,512.55
POL SVCS OF SUP 5132 ACE D $2,638.18
POL SVCS OF SUP 5132 ACE E $2,770.09
POL SVCS OFF 5131 ACE A $1,981.72
POL SVCS OFF 5131 ACE B $2,080.79
POL SVCS OFF 5131 ACE C $2,184.83
POL SVCS OFF 5131 ACE D $2,294.07
POL SVCS OFF 5131 ACE E $2,408.77
POL SVCS TECH 5415 ACE A $1,890.62
POL SVCS TECH 5415 ACE B $1,985.15
POL SVCS TECH 5415 ACE C $2,084.42
POL SVCS TECH 5415 ACE D $2,188.63
POL SVCS TECH 5415 ACE E $2,298.07
POL TECH MGR 5209 MM A $3,511.28
POL TECH MGR 5209 MM B $3,686.84
POL TECH MGR 5209 MM C $3,871.18
POL TECH MGR 5209 MM D $4,064.74
POL TECH MGR 5209 MM E $4,267.98
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 276
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
POL TECH SPEC 5107 ACE A $2,988.94
POL TECH SPEC 5107 ACE B $3,138.39
POL TECH SPEC 5107 ACE C $3,295.30
POL TECH SPEC 5107 ACE D $3,460.06
POL TECH SPEC 5107 ACE E $3,633.07
POL TECH SPEC 5108 UCHR A $2,988.94
POL TECH SPEC 5108 UCHR B $3,138.39
POL TECH SPEC 5108 UCHR C $3,295.30
POL TECH SPEC 5108 UCHR D $3,460.06
POL TECH SPEC 5108 UCHR E $3,633.07
POLICY AIDE 2013 PRUC A $2,301.82
POLICY AIDE 2013 PRUC B $2,416.92
POLICY AIDE 2013 PRUC C $2,537.76
POLICY AIDE 2013 PRUC D $2,664.65
POLICY AIDE 2013 PRUC E $2,797.88
PRCRMNT SRV ANL 3717 MM A $3,163.67
PRCRMNT SRV ANL 3717 MM B $3,321.86
PRCRMNT SRV ANL 3717 MM C $3,487.95
PRCRMNT SRV ANL 3717 MM D $3,662.35
PRCRMNT SRV ANL 3717 MM E $3,845.46
PRGRMMR ANALYST 3090 PROF A $3,034.97
PRGRMMR ANALYST 3090 PROF B $3,186.72
PRGRMMR ANALYST 3090 PROF C $3,346.06
PRGRMMR ANALYST 3090 PROF D $3,513.36
PRGRMMR ANALYST 3090 PROF E $3,689.03
PRIN CIVIL ENG 6021 MM A $4,209.42
PRIN CIVIL ENG 6021 MM B $4,419.89
PRIN CIVIL ENG 6021 MM C $4,640.89
PRIN CIVIL ENG 6021 MM D $4,872.93
PRIN CIVIL ENG 6021 MM E $5,116.58
PRIN HR ANALYST 3305 MMCF A $3,629.76
PRIN HR ANALYST 3305 MMCF B $3,811.25
PRIN HR ANALYST 3305 MMCF C $4,001.81
PRIN HR ANALYST 3305 MMCF D $4,201.90
PRIN HR ANALYST 3305 MMCF E $4,411.99
PRIN LDSCP ARCH 4486 MM A $3,914.10
PRIN LDSCP ARCH 4486 MM B $4,109.80
PRIN LDSCP ARCH 4486 MM C $4,315.29
PRIN LDSCP ARCH 4486 MM D $4,531.06
PRIN LDSCP ARCH 4486 MM E $4,757.61
PRIN LIBRARIAN 7051 MM A $3,403.82
PRIN LIBRARIAN 7051 MM B $3,574.01
PRIN LIBRARIAN 7051 MM C $3,752.71
PRIN LIBRARIAN 7051 MM D $3,940.35
PRIN LIBRARIAN 7051 MM E $4,137.37
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 277
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
PRIN MGMT ANLYT 0208 PROF A $3,285.28
PRIN MGMT ANLYT 0208 PROF B $3,449.55
PRIN MGMT ANLYT 0208 PROF C $3,622.02
PRIN MGMT ANLYT 0208 PROF D $3,803.13
PRIN MGMT ANLYT 0208 PROF E $3,993.28
PRIN MGMT ANLYT 0214 PRCF A $3,285.28
PRIN MGMT ANLYT 0214 PRCF B $3,449.55
PRIN MGMT ANLYT 0214 PRCF C $3,622.02
PRIN MGMT ANLYT 0214 PRCF D $3,803.13
PRIN MGMT ANLYT 0214 PRCF E $3,993.28
PRIN PLANNER 4431 MM A $3,914.10
PRIN PLANNER 4431 MM B $4,109.80
PRIN PLANNER 4431 MM C $4,315.29
PRIN PLANNER 4431 MM D $4,531.06
PRIN PLANNER 4431 MM E $4,757.61
PRIN PROJ COORD 4212 PROF A $3,914.10
PRIN PROJ COORD 4212 PROF B $4,109.80
PRIN PROJ COORD 4212 PROF C $4,315.29
PRIN PROJ COORD 4212 PROF D $4,531.06
PRIN PROJ COORD 4212 PROF E $4,757.61
PRIN REC MGR 7410 MM A $3,320.43
PRIN REC MGR 7410 MM B $3,486.45
PRIN REC MGR 7410 MM C $3,660.77
PRIN REC MGR 7410 MM D $3,843.81
PRIN REC MGR 7410 MM E $4,036.00
PRIN TRAFF ENG 6020 MM A $4,209.42
PRIN TRAFF ENG 6020 MM B $4,419.89
PRIN TRAFF ENG 6020 MM C $4,640.89
PRIN TRAFF ENG 6020 MM D $4,872.93
PRIN TRAFF ENG 6020 MM E $5,116.58
PROCUREMNT SPEC 3721 ACE A $2,323.04
PROCUREMNT SPEC 3721 ACE B $2,439.18
PROCUREMNT SPEC 3721 ACE C $2,561.13
PROCUREMNT SPEC 3721 ACE D $2,689.20
PROCUREMNT SPEC 3721 ACE E $2,823.66
PROJECT COOR I 4217 ACE A $2,467.32
PROJECT COOR I 4217 ACE B $2,590.68
PROJECT COOR I 4217 ACE C $2,720.22
PROJECT COOR I 4217 ACE D $2,856.22
PROJECT COOR I 4217 ACE E $2,999.03
PROJECT COOR I 4218 UCHR A $2,467.32
PROJECT COOR I 4218 UCHR B $2,590.68
PROJECT COOR I 4218 UCHR C $2,720.22
PROJECT COOR I 4218 UCHR D $2,856.22
PROJECT COOR I 4218 UCHR E $2,999.03
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 278
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
PROJECT COOR II 4215 ACE A $2,714.05
PROJECT COOR II 4215 ACE B $2,849.75
PROJECT COOR II 4215 ACE C $2,992.24
PROJECT COOR II 4215 ACE D $3,141.86
PROJECT COOR II 4215 ACE E $3,298.95
PROP & EVD SPEC 5127 ACE A $1,637.78
PROP & EVD SPEC 5127 ACE B $1,719.68
PROP & EVD SPEC 5127 ACE C $1,805.66
PROP & EVD SPEC 5127 ACE D $1,895.94
PROP & EVD SPEC 5127 ACE E $1,990.73
PROP & EVD SPEC 5128 UCHR A $1,637.78
PROP & EVD SPEC 5128 UCHR B $1,719.68
PROP & EVD SPEC 5128 UCHR C $1,805.66
PROP & EVD SPEC 5128 UCHR D $1,895.94
PROP & EVD SPEC 5128 UCHR E $1,990.73
PUB INFO SPEC 2782 CONF A $2,338.49
PUB INFO SPEC 2782 CONF B $2,455.44
PUB INFO SPEC 2782 CONF C $2,578.20
PUB INFO SPEC 2782 CONF D $2,707.11
PUB INFO SPEC 2782 CONF E $2,842.46
PUB SFTY ANLYT 5254 ACE A $2,558.97
PUB SFTY ANLYT 5254 ACE B $2,686.91
PUB SFTY ANLYT 5254 ACE C $2,821.26
PUB SFTY ANLYT 5254 ACE D $2,962.34
PUB SFTY ANLYT 5254 ACE E $3,110.44
PUB WRKS INP I 6123 ACE A $2,389.25
PUB WRKS INP I 6123 ACE B $2,508.70
PUB WRKS INP I 6123 ACE C $2,634.15
PUB WRKS INP I 6123 ACE D $2,765.84
PUB WRKS INP I 6123 ACE E $2,904.14
PUB WRKS INP II 6121 ACE A $2,628.16
PUB WRKS INP II 6121 ACE B $2,759.57
PUB WRKS INP II 6121 ACE C $2,897.54
PUB WRKS INP II 6121 ACE D $3,042.43
PUB WRKS INP II 6121 ACE E $3,194.55
PUB WRKS MGR 6336 MM A $3,320.22
PUB WRKS MGR 6336 MM B $3,486.23
PUB WRKS MGR 6336 MM C $3,660.54
PUB WRKS MGR 6336 MM D $3,843.57
PUB WRKS MGR 6336 MM E $4,035.75
PUB WRKS SPEC 6712 ACE A $1,904.46
PUB WRKS SPEC 6712 ACE B $1,999.68
PUB WRKS SPEC 6712 ACE C $2,099.66
PUB WRKS SPEC 6712 ACE D $2,204.65
PUB WRKS SPEC 6712 ACE E $2,314.89
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 279
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
PUB WRKS SPEC 6714 UCHR A $1,904.46
PUB WRKS SPEC 6714 UCHR B $1,999.68
PUB WRKS SPEC 6714 UCHR C $2,099.66
PUB WRKS SPEC 6714 UCHR D $2,204.65
PUB WRKS SPEC 6714 UCHR E $2,314.89
PUB WRKS SUPDT 6327 SM A $4,324.51
PUB WRKS SUPDT 6327 SM B $4,540.74
PUB WRKS SUPDT 6327 SM C $4,767.77
PUB WRKS SUPDT 6327 SM D $5,006.16
PUB WRKS SUPDT 6327 SM E $5,256.47
PUB WRKS SUPV 6337 ACE A $2,538.76
PUB WRKS SUPV 6337 ACE B $2,665.70
PUB WRKS SUPV 6337 ACE C $2,798.99
PUB WRKS SUPV 6337 ACE D $2,938.94
PUB WRKS SUPV 6337 ACE E $3,085.88
PUMP MAINT SUPV 6392 ACE A $2,541.71
PUMP MAINT SUPV 6392 ACE B $2,668.79
PUMP MAINT SUPV 6392 ACE C $2,802.24
PUMP MAINT SUPV 6392 ACE D $2,942.33
PUMP MAINT SUPV 6392 ACE E $3,089.46
PUMP MAINT TECH 6396 ACE A $2,168.87
PUMP MAINT TECH 6396 ACE B $2,277.32
PUMP MAINT TECH 6396 ACE C $2,391.20
PUMP MAINT TECH 6396 ACE D $2,510.73
PUMP MAINT TECH 6396 ACE E $2,636.28
PURCHASING AGT 3711 SM A $3,938.16
PURCHASING AGT 3711 SM B $0.00
PURCHASING AGT 3711 SM C $0.00
PURCHASING AGT 3711 SM D $0.00
PURCHASING AGT 3711 SM E $4,786.85
RANGE MASTER 5417 ACE A $1,801.55
RANGE MASTER 5417 ACE B $1,891.63
RANGE MASTER 5417 ACE C $1,986.22
RANGE MASTER 5417 ACE D $2,085.53
RANGE MASTER 5417 ACE E $2,189.81
RANGE MASTER 5418 UCHR A $1,801.55
RANGE MASTER 5418 UCHR B $1,891.63
RANGE MASTER 5418 UCHR C $1,986.22
RANGE MASTER 5418 UCHR D $2,085.53
RANGE MASTER 5418 UCHR E $2,189.81
REAL PROP MGR 6037 MMUC A $3,646.28
REAL PROP MGR 6037 MMUC B $3,828.60
REAL PROP MGR 6037 MMUC C $4,020.03
REAL PROP MGR 6037 MMUC D $4,221.03
REAL PROP MGR 6037 MMUC E $4,432.08
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 280
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
REC AIDE 7605 UCHR A $0.00
REC AIDE 7605 UCHR B $0.00
REC AIDE 7605 UCHR C $0.00
REC AIDE 7605 UCHR D $0.00
REC AIDE 7605 UCHR E $972.80
REC LEADER I 7609 UCHR A $0.00
REC LEADER I 7609 UCHR B $961.97
REC LEADER I 7609 UCHR C $1,010.07
REC LEADER I 7609 UCHR D $1,060.57
REC LEADER I 7609 UCHR E $1,113.60
REC LEADER II 7607 UCHR A $1,053.72
REC LEADER II 7607 UCHR B $1,106.40
REC LEADER II 7607 UCHR C $1,161.72
REC LEADER II 7607 UCHR D $1,219.81
REC LEADER II 7607 UCHR E $1,280.80
REC SPECIALIST 7601 UCHR A $1,264.33
REC SPECIALIST 7601 UCHR B $1,327.55
REC SPECIALIST 7601 UCHR C $1,393.92
REC SPECIALIST 7601 UCHR D $1,463.62
REC SPECIALIST 7601 UCHR E $1,536.80
REC SUPVISR I 7425 ACE A $1,912.57
REC SUPVISR I 7425 ACE B $2,008.19
REC SUPVISR I 7425 ACE C $2,108.61
REC SUPVISR I 7425 ACE D $2,214.03
REC SUPVISR I 7425 ACE E $2,324.73
REC SUPVISR I 7426 UCHR A $1,912.57
REC SUPVISR I 7426 UCHR B $2,008.19
REC SUPVISR I 7426 UCHR C $2,108.61
REC SUPVISR I 7426 UCHR D $2,214.03
REC SUPVISR I 7426 UCHR E $2,324.73
REC SUPVISR II 7423 ACE A $2,103.82
REC SUPVISR II 7423 ACE B $2,209.01
REC SUPVISR II 7423 ACE C $2,319.47
REC SUPVISR II 7423 ACE D $2,435.44
REC SUPVISR II 7423 ACE E $2,557.22
REC SUPVISR III 7422 ACE A $2,419.41
REC SUPVISR III 7422 ACE B $2,540.38
REC SUPVISR III 7422 ACE C $2,667.40
REC SUPVISR III 7422 ACE D $2,800.77
REC SUPVISR III 7422 ACE E $2,940.81
RECORDS MANAGER 2211 MM A $2,706.67
RECORDS MANAGER 2211 MM B $2,842.00
RECORDS MANAGER 2211 MM C $2,984.10
RECORDS MANAGER 2211 MM D $3,133.31
RECORDS MANAGER 2211 MM E $3,289.97
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 281
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
RECORDS SPEC 2217 ACE A $1,620.43
RECORDS SPEC 2217 ACE B $1,701.46
RECORDS SPEC 2217 ACE C $1,786.53
RECORDS SPEC 2217 ACE D $1,875.86
RECORDS SPEC 2217 ACE E $1,969.64
RECYCLG SPEC I 2742 ACE A $1,886.64
RECYCLG SPEC I 2742 ACE B $1,980.97
RECYCLG SPEC I 2742 ACE C $2,080.02
RECYCLG SPEC I 2742 ACE D $2,184.01
RECYCLG SPEC I 2742 ACE E $2,293.22
RECYCLG SPEC II 2744 ACE A $2,075.30
RECYCLG SPEC II 2744 ACE B $2,179.08
RECYCLG SPEC II 2744 ACE C $2,288.02
RECYCLG SPEC II 2744 ACE D $2,402.43
RECYCLG SPEC II 2744 ACE E $2,522.55
REG VET TECH 5307 ACE A $1,801.55
REG VET TECH 5307 ACE B $1,891.63
REG VET TECH 5307 ACE C $1,986.22
REG VET TECH 5307 ACE D $2,085.53
REG VET TECH 5307 ACE E $2,189.81
REG VET TECH 5312 UCHR A $1,801.55
REG VET TECH 5312 UCHR B $1,891.63
REG VET TECH 5312 UCHR C $1,986.22
REG VET TECH 5312 UCHR D $2,085.53
REG VET TECH 5312 UCHR E $2,189.81
RET ANNT ‐ HO C 9901 UCHR A $3,021.63
RET ANNT ‐ HO C 9901 UCHR B $3,172.71
RET ANNT ‐ HO C 9901 UCHR C $3,331.35
RET ANNT ‐ HO C 9901 UCHR D $3,497.91
RET ANNT ‐ HO C 9901 UCHR E $3,672.81
REVENUE MANAGER 3689 SM A $4,223.08
REVENUE MANAGER 3689 SM B $0.00
REVENUE MANAGER 3689 SM C $0.00
REVENUE MANAGER 3689 SM D $0.00
REVENUE MANAGER 3689 SM E $5,133.18
RISK MANAGER 3361 SM A $4,101.55
RISK MANAGER 3361 SM B $0.00
RISK MANAGER 3361 SM C $0.00
RISK MANAGER 3361 SM D $0.00
RISK MANAGER 3361 SM E $4,985.52
RISK MGMT SPEC 3367 PRCF A $2,732.60
RISK MGMT SPEC 3367 PRCF B $2,869.23
RISK MGMT SPEC 3367 PRCF C $3,012.69
RISK MGMT SPEC 3367 PRCF D $3,163.33
RISK MGMT SPEC 3367 PRCF E $3,321.49
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 282
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
SEASONAL ASST 0231 UCHR A $0.00
SEASONAL ASST 0231 UCHR B $0.00
SEASONAL ASST 0231 UCHR C $0.00
SEASONAL ASST 0231 UCHR D $0.00
SEASONAL ASST 0231 UCHR E $960.00
SECRETARY 0171 ACE A $1,620.43
SECRETARY 0171 ACE B $1,701.46
SECRETARY 0171 ACE C $1,786.53
SECRETARY 0171 ACE D $1,875.86
SECRETARY 0171 ACE E $1,969.64
SGNL SYS ENG I 6169 ACE A $2,746.79
SGNL SYS ENG I 6169 ACE B $2,884.13
SGNL SYS ENG I 6169 ACE C $3,028.33
SGNL SYS ENG I 6169 ACE D $3,179.76
SGNL SYS ENG I 6169 ACE E $3,338.74
SGNL SYS ENG II 6170 ACE A $3,021.46
SGNL SYS ENG II 6170 ACE B $3,172.55
SGNL SYS ENG II 6170 ACE C $3,331.17
SGNL SYS ENG II 6170 ACE D $3,497.73
SGNL SYS ENG II 6170 ACE E $3,672.61
SIGN&STRPE SUPV 6355 ACE A $2,538.76
SIGN&STRPE SUPV 6355 ACE B $2,665.70
SIGN&STRPE SUPV 6355 ACE C $2,798.99
SIGN&STRPE SUPV 6355 ACE D $2,938.94
SIGN&STRPE SUPV 6355 ACE E $3,085.88
SPEC EVNTS COOR 2799 PRUC A $3,123.08
SPEC EVNTS COOR 2799 PRUC B $3,279.24
SPEC EVNTS COOR 2799 PRUC C $3,443.20
SPEC EVNTS COOR 2799 PRUC D $3,615.36
SPEC EVNTS COOR 2799 PRUC E $3,796.13
SR ACCOUNTANT 3630 MMCF A $2,910.18
SR ACCOUNTANT 3630 MMCF B $3,055.69
SR ACCOUNTANT 3630 MMCF C $3,208.47
SR ACCOUNTANT 3630 MMCF D $3,368.89
SR ACCOUNTANT 3630 MMCF E $3,537.34
SR ACCTG ASST 3651 ACE A $1,925.45
SR ACCTG ASST 3651 ACE B $2,021.73
SR ACCTG ASST 3651 ACE C $2,122.82
SR ACCTG ASST 3651 ACE D $2,228.97
SR ACCTG ASST 3651 ACE E $2,340.41
SR ADMIN SEC 0145 CONF A $2,276.00
SR ADMIN SEC 0145 CONF B $2,389.79
SR ADMIN SEC 0145 CONF C $2,509.29
SR ADMIN SEC 0145 CONF D $2,634.74
SR ADMIN SEC 0145 CONF E $2,766.48
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 283
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
SR ADMIN SEC 0185 ACE A $2,276.00
SR ADMIN SEC 0185 ACE B $2,389.79
SR ADMIN SEC 0185 ACE C $2,509.29
SR ADMIN SEC 0185 ACE D $2,634.74
SR ADMIN SEC 0185 ACE E $2,766.48
SR ANML CR SPEC 5345 ACE A $1,726.48
SR ANML CR SPEC 5345 ACE B $1,812.81
SR ANML CR SPEC 5345 ACE C $1,903.44
SR ANML CR SPEC 5345 ACE D $1,998.62
SR ANML CR SPEC 5345 ACE E $2,098.55
SR APP SUP SPEC 3089 PROF A $3,362.07
SR APP SUP SPEC 3089 PROF B $3,530.18
SR APP SUP SPEC 3089 PROF C $3,706.69
SR APP SUP SPEC 3089 PROF D $3,892.02
SR APP SUP SPEC 3089 PROF E $4,086.62
SR ASST CTY ATT 2403 EXEC A $6,186.20
SR ASST CTY ATT 2403 EXEC B $0.00
SR ASST CTY ATT 2403 EXEC C $0.00
SR ASST CTY ATT 2403 EXEC D $0.00
SR ASST CTY ATT 2403 EXEC E $7,519.36
SR BLDG INSP 4781 ACE A $3,022.37
SR BLDG INSP 4781 ACE B $3,173.50
SR BLDG INSP 4781 ACE C $3,332.18
SR BLDG INSP 4781 ACE D $3,498.78
SR BLDG INSP 4781 ACE E $3,673.71
SR BUS LIC REP 4507 ACE A $1,925.45
SR BUS LIC REP 4507 ACE B $2,021.73
SR BUS LIC REP 4507 ACE C $2,122.82
SR BUS LIC REP 4507 ACE D $2,228.97
SR BUS LIC REP 4507 ACE E $2,340.41
SR CIVIL ENG 6019 WCE A $3,791.17
SR CIVIL ENG 6019 WCE B $3,980.71
SR CIVIL ENG 6019 WCE C $4,179.77
SR CIVIL ENG 6019 WCE D $4,388.75
SR CIVIL ENG 6019 WCE E $4,608.18
SR CODE ENF OFF 4763 ACE A $2,887.78
SR CODE ENF OFF 4763 ACE B $3,032.18
SR CODE ENF OFF 4763 ACE C $3,183.79
SR CODE ENF OFF 4763 ACE D $3,342.97
SR CODE ENF OFF 4763 ACE E $3,510.13
SR CODE ENF OFF 4764 UCHR A $2,887.78
SR CODE ENF OFF 4764 UCHR B $3,032.18
SR CODE ENF OFF 4764 UCHR C $3,183.79
SR CODE ENF OFF 4764 UCHR D $3,342.97
SR CODE ENF OFF 4764 UCHR E $3,510.13
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 284
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
SR COUNCIL ASST 2025 UCHR A $2,139.77
SR COUNCIL ASST 2025 UCHR B $2,246.76
SR COUNCIL ASST 2025 UCHR C $2,359.09
SR COUNCIL ASST 2025 UCHR D $2,477.03
SR COUNCIL ASST 2025 UCHR E $2,600.90
SR COUNCIL ASST 2027 CONF A $1,776.62
SR COUNCIL ASST 2027 CONF B $1,865.44
SR COUNCIL ASST 2027 CONF C $1,958.71
SR COUNCIL ASST 2027 CONF D $2,056.65
SR COUNCIL ASST 2027 CONF E $2,159.48
SR DEP CITY CLK 2208 PRUC A $2,704.32
SR DEP CITY CLK 2208 PRUC B $2,839.54
SR DEP CITY CLK 2208 PRUC C $2,981.52
SR DEP CITY CLK 2208 PRUC D $3,130.59
SR DEP CITY CLK 2208 PRUC E $3,287.12
SR ECON DEV SPC 2725 PROF A $3,130.99
SR ECON DEV SPC 2725 PROF B $3,287.54
SR ECON DEV SPC 2725 PROF C $3,451.92
SR ECON DEV SPC 2725 PROF D $3,624.51
SR ECON DEV SPC 2725 PROF E $3,805.74
SR ELEC TECH 6471 ACE A $2,769.33
SR ELEC TECH 6471 ACE B $2,907.80
SR ELEC TECH 6471 ACE C $3,053.19
SR ELEC TECH 6471 ACE D $3,205.85
SR ELEC TECH 6471 ACE E $3,366.13
SR ELECTRICIAN 6442 ACE A $2,517.52
SR ELECTRICIAN 6442 ACE B $2,643.40
SR ELECTRICIAN 6442 ACE C $2,775.56
SR ELECTRICIAN 6442 ACE D $2,914.33
SR ELECTRICIAN 6442 ACE E $3,060.05
SR ENG TECH 6059 ACE A $2,628.16
SR ENG TECH 6059 ACE B $2,759.57
SR ENG TECH 6059 ACE C $2,897.54
SR ENG TECH 6059 ACE D $3,042.43
SR ENG TECH 6059 ACE E $3,194.55
SR EQUIP MECH 6512 ACE A $2,375.66
SR EQUIP MECH 6512 ACE B $2,494.44
SR EQUIP MECH 6512 ACE C $2,619.17
SR EQUIP MECH 6512 ACE D $2,750.11
SR EQUIP MECH 6512 ACE E $2,887.62
SR FIRE INS/INV 5529 IAFF A $3,128.09
SR FIRE INS/INV 5529 IAFF B $3,284.49
SR FIRE INS/INV 5529 IAFF C $3,448.72
SR FIRE INS/INV 5529 IAFF D $3,621.16
SR FIRE INS/INV 5529 IAFF E $3,802.21
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 285
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
SR FSCL OF SPEC 0141 CONF A $1,701.45
SR FSCL OF SPEC 0141 CONF B $1,786.52
SR FSCL OF SPEC 0141 CONF C $1,875.85
SR FSCL OF SPEC 0141 CONF D $1,969.64
SR FSCL OF SPEC 0141 CONF E $2,068.13
SR FSCL OF SPEC 0175 ACE A $1,701.45
SR FSCL OF SPEC 0175 ACE B $1,786.52
SR FSCL OF SPEC 0175 ACE C $1,875.85
SR FSCL OF SPEC 0175 ACE D $1,969.64
SR FSCL OF SPEC 0175 ACE E $2,068.13
SR FSCL OF SPEC 0176 UCHR A $1,701.45
SR FSCL OF SPEC 0176 UCHR B $1,786.52
SR FSCL OF SPEC 0176 UCHR C $1,875.85
SR FSCL OF SPEC 0176 UCHR D $1,969.64
SR FSCL OF SPEC 0176 UCHR E $2,068.13
SR GARDENER 6621 ACE A $1,998.76
SR GARDENER 6621 ACE B $2,098.70
SR GARDENER 6621 ACE C $2,203.64
SR GARDENER 6621 ACE D $2,313.83
SR GARDENER 6621 ACE E $2,429.51
SR GIS SPEC 3080 ACE A $2,717.22
SR GIS SPEC 3080 ACE B $2,853.09
SR GIS SPEC 3080 ACE C $2,995.74
SR GIS SPEC 3080 ACE D $3,145.53
SR GIS SPEC 3080 ACE E $3,302.80
SR GRPHC DESGR 2764 PROF A $2,829.80
SR GRPHC DESGR 2764 PROF B $2,971.29
SR GRPHC DESGR 2764 PROF C $3,119.86
SR GRPHC DESGR 2764 PROF D $3,275.85
SR GRPHC DESGR 2764 PROF E $3,439.64
SR HR ANALYST 3308 PRCF A $3,142.63
SR HR ANALYST 3308 PRCF B $3,299.76
SR HR ANALYST 3308 PRCF C $3,464.75
SR HR ANALYST 3308 PRCF D $3,637.99
SR HR ANALYST 3308 PRCF E $3,819.89
SR HR ANALYST 3313 UCHR A $3,142.63
SR HR ANALYST 3313 UCHR B $3,299.76
SR HR ANALYST 3313 UCHR C $3,464.75
SR HR ANALYST 3313 UCHR D $3,637.99
SR HR ANALYST 3313 UCHR E $3,819.89
SR HR TECH 3316 CONF A $2,260.72
SR HR TECH 3316 CONF B $2,373.75
SR HR TECH 3316 CONF C $2,492.44
SR HR TECH 3316 CONF D $2,617.08
SR HR TECH 3316 CONF E $2,747.92
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 286
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
SR HVAC TECH 6441 ACE A $2,517.52
SR HVAC TECH 6441 ACE B $2,643.40
SR HVAC TECH 6441 ACE C $2,775.56
SR HVAC TECH 6441 ACE D $2,914.33
SR HVAC TECH 6441 ACE E $3,060.05
SR IT SUPP SPEC 3012 PROF A $3,160.77
SR IT SUPP SPEC 3012 PROF B $3,318.80
SR IT SUPP SPEC 3012 PROF C $3,484.74
SR IT SUPP SPEC 3012 PROF D $3,658.98
SR IT SUPP SPEC 3012 PROF E $3,841.93
SR LAND SRVYR 6285 WCE A $3,791.17
SR LAND SRVYR 6285 WCE B $3,980.71
SR LAND SRVYR 6285 WCE C $4,179.77
SR LAND SRVYR 6285 WCE D $4,388.75
SR LAND SRVYR 6285 WCE E $4,608.18
SR LEGAL ASST 2463 CONF A $2,298.53
SR LEGAL ASST 2463 CONF B $2,413.45
SR LEGAL ASST 2463 CONF C $2,534.13
SR LEGAL ASST 2463 CONF D $2,660.83
SR LEGAL ASST 2463 CONF E $2,793.88
SR LIBRARIAN 7053 MM A $2,702.70
SR LIBRARIAN 7053 MM B $2,837.84
SR LIBRARIAN 7053 MM C $2,979.73
SR LIBRARIAN 7053 MM D $3,128.72
SR LIBRARIAN 7053 MM E $3,285.15
SR LIFEGUARD 7589 UCHR A $1,337.40
SR LIFEGUARD 7589 UCHR B $1,404.27
SR LIFEGUARD 7589 UCHR C $1,474.48
SR LIFEGUARD 7589 UCHR D $1,548.21
SR LIFEGUARD 7589 UCHR E $1,625.62
SR LNDSCPE INSP 6295 ACE A $2,747.63
SR LNDSCPE INSP 6295 ACE B $2,885.01
SR LNDSCPE INSP 6295 ACE C $3,029.25
SR LNDSCPE INSP 6295 ACE D $3,180.71
SR LNDSCPE INSP 6295 ACE E $3,339.75
SR LTNT PRT EXM 5110 ACE A $3,244.05
SR LTNT PRT EXM 5110 ACE B $3,406.26
SR LTNT PRT EXM 5110 ACE C $3,576.57
SR LTNT PRT EXM 5110 ACE D $3,755.40
SR LTNT PRT EXM 5110 ACE E $3,943.17
SR MAINT WKR 6371 ACE A $1,998.76
SR MAINT WKR 6371 ACE B $2,098.70
SR MAINT WKR 6371 ACE C $2,203.64
SR MAINT WKR 6371 ACE D $2,313.83
SR MAINT WKR 6371 ACE E $2,429.51
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 287
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
SR MGMT ANALYST 0206 PROF A $2,986.61
SR MGMT ANALYST 0206 PROF B $3,135.94
SR MGMT ANALYST 0206 PROF C $3,292.74
SR MGMT ANALYST 0206 PROF D $3,457.37
SR MGMT ANALYST 0206 PROF E $3,630.24
SR OFFICE SPEC 0173 ACE A $1,620.43
SR OFFICE SPEC 0173 ACE B $1,701.46
SR OFFICE SPEC 0173 ACE C $1,786.53
SR OFFICE SPEC 0173 ACE D $1,875.86
SR OFFICE SPEC 0173 ACE E $1,969.64
SR OS INSP 6309 ACE A $2,747.64
SR OS INSP 6309 ACE B $2,885.02
SR OS INSP 6309 ACE C $3,029.26
SR OS INSP 6309 ACE D $3,180.72
SR OS INSP 6309 ACE E $3,339.76
SR P&E SPEC 5125 ACE A $1,883.45
SR P&E SPEC 5125 ACE B $1,977.63
SR P&E SPEC 5125 ACE C $2,076.51
SR P&E SPEC 5125 ACE D $2,180.32
SR P&E SPEC 5125 ACE E $2,289.35
SR PARK RANGER 7439 ACE A $1,998.76
SR PARK RANGER 7439 ACE B $2,098.70
SR PARK RANGER 7439 ACE C $2,203.64
SR PARK RANGER 7439 ACE D $2,313.83
SR PARK RANGER 7439 ACE E $2,429.51
SR PARK ENF OFF 5157 ACE A $1,637.78
SR PARK ENF OFF 5157 ACE B $1,719.68
SR PARK ENF OFF 5157 ACE C $1,805.66
SR PARK ENF OFF 5157 ACE D $1,895.94
SR PARK ENF OFF 5157 ACE E $1,990.73
SR PGMMR ANLYST 3091 PROF A $3,459.94
SR PGMMR ANLYST 3091 PROF B $3,632.94
SR PGMMR ANLYST 3091 PROF C $3,814.59
SR PGMMR ANLYST 3091 PROF D $4,005.32
SR PGMMR ANLYST 3091 PROF E $4,205.58
SR PLAN CK ENG 4746 WCE A $3,626.33
SR PLAN CK ENG 4746 WCE B $3,807.67
SR PLAN CK ENG 4746 WCE C $3,998.04
SR PLAN CK ENG 4746 WCE D $4,197.94
SR PLAN CK ENG 4746 WCE E $4,407.84
SR PLAN CK TECH 4751 ACE A $2,628.16
SR PLAN CK TECH 4751 ACE B $2,759.57
SR PLAN CK TECH 4751 ACE C $2,897.54
SR PLAN CK TECH 4751 ACE D $3,042.43
SR PLAN CK TECH 4751 ACE E $3,194.55
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 288
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
SR PLANNER 4432 PROF A $3,130.99
SR PLANNER 4432 PROF B $3,287.54
SR PLANNER 4432 PROF C $3,451.92
SR PLANNER 4432 PROF D $3,624.51
SR PLANNER 4432 PROF E $3,805.74
SR PLNNING TECH 4529 ACE A $2,159.41
SR PLNNING TECH 4529 ACE B $2,267.39
SR PLNNING TECH 4529 ACE C $2,380.76
SR PLNNING TECH 4529 ACE D $2,499.79
SR PLNNING TECH 4529 ACE E $2,624.79
SR POL RCD SPEC 0135 ACE A $1,694.11
SR POL RCD SPEC 0135 ACE B $1,778.81
SR POL RCD SPEC 0135 ACE C $1,867.74
SR POL RCD SPEC 0135 ACE D $1,961.13
SR POL RCD SPEC 0135 ACE E $2,059.19
SR POL TEC SPEC 5109 PROF A $3,436.61
SR POL TEC SPEC 5109 PROF B $3,608.45
SR POL TEC SPEC 5109 PROF C $3,788.87
SR POL TEC SPEC 5109 PROF D $3,978.31
SR POL TEC SPEC 5109 PROF E $4,177.23
SR PROC SPEC 3728 PROF A $2,568.24
SR PROC SPEC 3728 PROF B $2,696.65
SR PROC SPEC 3728 PROF C $2,831.49
SR PROC SPEC 3728 PROF D $2,973.06
SR PROC SPEC 3728 PROF E $3,121.71
SR PROJECT COOR 4214 PROF A $3,130.99
SR PROJECT COOR 4214 PROF B $3,287.54
SR PROJECT COOR 4214 PROF C $3,451.92
SR PROJECT COOR 4214 PROF D $3,624.51
SR PROJECT COOR 4214 PROF E $3,805.74
SR PS ANALYST 5260 PROF A $2,829.08
SR PS ANALYST 5260 PROF B $2,970.54
SR PS ANALYST 5260 PROF C $3,119.06
SR PS ANALYST 5260 PROF D $3,275.02
SR PS ANALYST 5260 PROF E $3,438.77
SR PW INSP 6101 ACE A $3,022.38
SR PW INSP 6101 ACE B $3,173.51
SR PW INSP 6101 ACE C $3,332.19
SR PW INSP 6101 ACE D $3,498.79
SR PW INSP 6101 ACE E $3,673.72
SR PW SPEC 6702 ACE A $2,285.35
SR PW SPEC 6702 ACE B $2,399.62
SR PW SPEC 6702 ACE C $2,519.60
SR PW SPEC 6702 ACE D $2,645.58
SR PW SPEC 6702 ACE E $2,777.86
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 289
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
SR RECORDS SPEC 2215 ACE A $1,863.50
SR RECORDS SPEC 2215 ACE B $1,956.68
SR RECORDS SPEC 2215 ACE C $2,054.50
SR RECORDS SPEC 2215 ACE D $2,157.24
SR RECORDS SPEC 2215 ACE E $2,265.10
SR RSK MGT SPEC 3365 PRCF A $3,142.63
SR RSK MGT SPEC 3365 PRCF B $3,299.76
SR RSK MGT SPEC 3365 PRCF C $3,464.75
SR RSK MGT SPEC 3365 PRCF D $3,637.99
SR RSK MGT SPEC 3365 PRCF E $3,819.89
SR SECRETARY 0139 CONF A $1,782.48
SR SECRETARY 0139 CONF B $1,871.61
SR SECRETARY 0139 CONF C $1,965.19
SR SECRETARY 0139 CONF D $2,063.45
SR SECRETARY 0139 CONF E $2,166.62
SR SECRETARY 0177 ACE A $1,782.48
SR SECRETARY 0177 ACE B $1,871.61
SR SECRETARY 0177 ACE C $1,965.19
SR SECRETARY 0177 ACE D $2,063.45
SR SECRETARY 0177 ACE E $2,166.62
SR TREE TRIMMER 6573 ACE A $2,198.64
SR TREE TRIMMER 6573 ACE B $2,308.57
SR TREE TRIMMER 6573 ACE C $2,424.00
SR TREE TRIMMER 6573 ACE D $2,545.20
SR TREE TRIMMER 6573 ACE E $2,672.45
SR WEBMASTER 2779 PROF A $2,840.18
SR WEBMASTER 2779 PROF B $2,982.18
SR WEBMASTER 2779 PROF C $3,131.29
SR WEBMASTER 2779 PROF D $3,287.86
SR WEBMASTER 2779 PROF E $3,452.25
STKPR SUP 3732 ACE A $1,998.76
STKPR SUP 3732 ACE B $2,098.70
STKPR SUP 3732 ACE C $2,203.64
STKPR SUP 3732 ACE D $2,313.83
STKPR SUP 3732 ACE E $2,429.51
STMWR CP INS I 6127 ACE A $2,172.03
STMWR CP INS I 6127 ACE B $2,280.63
STMWR CP INS I 6127 ACE C $2,394.66
STMWR CP INS I 6127 ACE D $2,514.40
STMWR CP INS I 6127 ACE E $2,640.11
STMWR CP INS II 6125 ACE A $2,389.25
STMWR CP INS II 6125 ACE B $2,508.70
STMWR CP INS II 6125 ACE C $2,634.15
STMWR CP INS II 6125 ACE D $2,765.84
STMWR CP INS II 6125 ACE E $2,904.14
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 290
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
STMWR EN SPC I 6137 ACE A $2,497.84
STMWR EN SPC I 6137 ACE B $2,622.74
STMWR EN SPC I 6137 ACE C $2,753.87
STMWR EN SPC I 6137 ACE D $2,891.57
STMWR EN SPC I 6137 ACE E $3,036.15
STMWR EN SPC II 6135 ACE A $2,747.64
STMWR EN SPC II 6135 ACE B $2,885.02
STMWR EN SPC II 6135 ACE C $3,029.26
STMWR EN SPC II 6135 ACE D $3,180.72
STMWR EN SPC II 6135 ACE E $3,339.76
STMWR PG MGR 6131 MM A $3,495.43
STMWR PG MGR 6131 MM B $3,670.20
STMWR PG MGR 6131 MM C $3,853.71
STMWR PG MGR 6131 MM D $4,046.40
STMWR PG MGR 6131 MM E $4,248.72
STOREKEEPER 3734 ACE A $1,665.64
STOREKEEPER 3734 ACE B $1,748.91
STOREKEEPER 3734 ACE C $1,836.37
STOREKEEPER 3734 ACE D $1,928.19
STOREKEEPER 3734 ACE E $2,024.60
SUPV PS ANALYST 5241 MM A $3,253.44
SUPV PS ANALYST 5241 MM B $3,416.12
SUPV PS ANALYST 5241 MM C $3,586.92
SUPV PS ANALYST 5241 MM D $3,766.27
SUPV PS ANALYST 5241 MM E $3,954.58
SURVEY TECH I 6151 ACE A $2,077.60
SURVEY TECH I 6151 ACE B $2,181.47
SURVEY TECH I 6151 ACE C $2,290.54
SURVEY TECH I 6151 ACE D $2,405.07
SURVEY TECH I 6151 ACE E $2,525.33
SURVEY TECH II 6141 ACE A $2,285.35
SURVEY TECH II 6141 ACE B $2,399.62
SURVEY TECH II 6141 ACE C $2,519.60
SURVEY TECH II 6141 ACE D $2,645.58
SURVEY TECH II 6141 ACE E $2,777.86
SYS/DB ADMIN 3015 PROF A $3,160.50
SYS/DB ADMIN 3015 PROF B $3,318.53
SYS/DB ADMIN 3015 PROF C $3,484.45
SYS/DB ADMIN 3015 PROF D $3,658.68
SYS/DB ADMIN 3015 PROF E $3,841.61
TELECOM SPEC 3027 ACE A $1,922.75
TELECOM SPEC 3027 ACE B $2,018.89
TELECOM SPEC 3027 ACE C $2,119.83
TELECOM SPEC 3027 ACE D $2,225.82
TELECOM SPEC 3027 ACE E $2,337.12
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 291
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
TINY TOT AIDE 7503 UCHR A $1,053.72
TINY TOT AIDE 7503 UCHR B $1,106.40
TINY TOT AIDE 7503 UCHR C $1,161.72
TINY TOT AIDE 7503 UCHR D $1,219.81
TINY TOT AIDE 7503 UCHR E $1,280.80
TINY TOT SPEC 7505 UCHR A $1,264.33
TINY TOT SPEC 7505 UCHR B $1,327.55
TINY TOT SPEC 7505 UCHR C $1,393.92
TINY TOT SPEC 7505 UCHR D $1,463.62
TINY TOT SPEC 7505 UCHR E $1,536.80
TRAFF CTRL ASST 5155 UCHR A $0.00
TRAFF CTRL ASST 5155 UCHR B $0.00
TRAFF CTRL ASST 5155 UCHR C $0.00
TRAFF CTRL ASST 5155 UCHR D $0.00
TRAFF CTRL ASST 5155 UCHR E $1,255.20
TRAFF DV TCH 6177 ACE A $2,408.12
TRAFF DV TCH 6177 ACE B $2,528.52
TRAFF DV TCH 6177 ACE C $2,654.95
TRAFF DV TCH 6177 ACE D $2,787.69
TRAFF DV TCH 6177 ACE E $2,927.08
TRAFF DV TCH SP 6175 ACE A $2,769.33
TRAFF DV TCH SP 6175 ACE B $2,907.80
TRAFF DV TCH SP 6175 ACE C $3,053.19
TRAFF DV TCH SP 6175 ACE D $3,205.85
TRAFF DV TCH SP 6175 ACE E $3,366.13
TRAFF OFFICER 5293 UCHR A $1,139.42
TRAFF OFFICER 5293 UCHR B $1,195.84
TRAFF OFFICER 5293 UCHR C $1,255.53
TRAFF OFFICER 5293 UCHR D $0.00
TRAFF OFFICER 5293 UCHR E $0.00
TRAIN PGM SPEC 5250 UCHR A $1,922.58
TRAIN PGM SPEC 5250 UCHR B $2,018.70
TRAIN PGM SPEC 5250 UCHR C $2,119.64
TRAIN PGM SPEC 5250 UCHR D $2,225.62
TRAIN PGM SPEC 5250 UCHR E $2,336.90
TRAIN PGM SPEC 5262 ACE A $1,922.58
TRAIN PGM SPEC 5262 ACE B $2,018.70
TRAIN PGM SPEC 5262 ACE C $2,119.64
TRAIN PGM SPEC 5262 ACE D $2,225.62
TRAIN PGM SPEC 5262 ACE E $2,336.90
TRAN ENG W CERT 6031 WCE A $3,791.17
TRAN ENG W CERT 6031 WCE B $3,980.71
TRAN ENG W CERT 6031 WCE C $4,179.77
TRAN ENG W CERT 6031 WCE D $4,388.75
TRAN ENG W CERT 6031 WCE E $4,608.18
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 292
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
TRAN ENG WO CRT 6033 WCE A $3,610.64
TRAN ENG WO CRT 6033 WCE B $3,791.17
TRAN ENG WO CRT 6033 WCE C $3,980.72
TRAN ENG WO CRT 6033 WCE D $4,179.77
TRAN ENG WO CRT 6033 WCE E $4,388.75
TREE TRMR 6575 ACE A $1,832.21
TREE TRMR 6575 ACE B $1,923.81
TREE TRMR 6575 ACE C $2,020.00
TREE TRMR 6575 ACE D $2,120.99
TREE TRMR 6575 ACE E $2,227.05
TREE TRMR SUPV 6572 ACE A $2,528.45
TREE TRMR SUPV 6572 ACE B $2,654.88
TREE TRMR SUPV 6572 ACE C $2,787.61
TREE TRMR SUPV 6572 ACE D $2,926.98
TREE TRMR SUPV 6572 ACE E $3,073.34
VET 5308 UCHR A $3,741.96
VET 5308 UCHR B $3,929.06
VET 5308 UCHR C $4,125.51
VET 5308 UCHR D $4,331.78
VET 5308 UCHR E $4,548.37
VET (PERMITTED)5322 UCHR A $5,449.46
VET (PERMITTED)5322 UCHR B $5,721.93
VET (PERMITTED)5322 UCHR C $6,008.03
VET (PERMITTED)5322 UCHR D $6,308.43
VET (PERMITTED)5322 UCHR E $6,623.85
VET (PERMITTED)5331 PROF A $4,516.80
VET (PERMITTED)5331 PROF B $4,742.64
VET (PERMITTED)5331 PROF C $4,979.77
VET (PERMITTED)5331 PROF D $5,228.76
VET (PERMITTED)5331 PROF E $5,490.20
VET ASST 5323 UCHR A $1,501.30
VET ASST 5323 UCHR B $1,576.37
VET ASST 5323 UCHR C $1,655.18
VET ASST 5323 UCHR D $1,737.95
VET ASST 5323 UCHR E $1,824.85
VET ASST 5325 ACE A $1,501.30
VET ASST 5325 ACE B $1,576.36
VET ASST 5325 ACE C $1,655.18
VET ASST 5325 ACE D $1,737.95
VET ASST 5325 ACE E $1,824.84
VET I 5335 PROF A $3,207.95
VET I 5335 PROF B $3,368.35
VET I 5335 PROF C $3,536.76
VET I 5335 PROF D $3,713.60
VET I 5335 PROF E $3,899.28
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 293
Fiscal Year 2018‐2019 Compensation Schedule
Effective March 1, 2019
POSITION TITLE PCN BARG STEP BI‐WEEKLY RATE*
VET II 5333 PROF A $3,689.14
VET II 5333 PROF B $3,873.59
VET II 5333 PROF C $4,067.27
VET II 5333 PROF D $4,270.64
VET II 5333 PROF E $4,484.17
VOL COORD 7131 ACE A $1,641.16
VOL COORD 7131 ACE B $1,723.22
VOL COORD 7131 ACE C $1,809.38
VOL COORD 7131 ACE D $1,899.84
VOL COORD 7131 ACE E $1,994.83
WEBMASTER 2777 ACE A $2,470.21
WEBMASTER 2777 ACE B $2,593.71
WEBMASTER 2777 ACE C $2,723.40
WEBMASTER 2777 ACE D $2,859.56
WEBMASTER 2777 ACE E $3,002.54
Revised:
August 7, 2018 (Effective August 17, 2018)
December 18, 2018 (Effective July 6, 2018)
December 18, 2018 (Effective August 17, 2018)
December 18, 2018 (Effective December 21, 2018)
December 18, 2018 (Effective January 4, 2019)
January 22, 2019 (Effective January 4, 2019)
January 22, 2019 (Effective February 1, 2019)
February 19, 2019 (Effective March 1, 2019)
Approved and Adopted:
Resolution No.: * Bi‐weekly rate shown is based on an 80‐hour per pay period, with exception of sworn Fire positions with an A or B designation.2019-02-19 Agenda Packet Page 294
RESOLUTION NO. __________
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA AMENDING THE COMPENSATION
SCHEDULE AND CLASSIFICATION PLAN TO REFLECT
THE ADDITION OF THE MULTIMEDIA PRODUCTION
SPECIALIST POSITION TITLE AND AMENDING THE
AUTHORIZED POSITION COUNT IN THE FIRE
DEPARTMENT TO REFLECT A NET INCREASE IN
AUTHORIZED STAFFING AND IN THE CITY CLERK’S
OFFICE TO REFLECT A CHANGE IN THE POSITION TITLE
OF DEPUTY CITY CLERK I TO DEPUTY CITY CLERK II
WHEREAS, Civil Service Rule 1.02(A), which applies to the City’s classified positions,
provides for necessary reviews and changes so that the City’s classification plan is kept current,
and that changes in existing classes, the establishment of new classes or the abolition of classes
are properly reflected in the classification plan; and
WHEREAS, in an effort to address the needs of the Fire Department and the City's
workforce, the Human Resources Department, in conjunction with the Fire Department, is
proposing the addition of a Multimedia Production Specialist classification; and
WHEREAS, a summary of the new classification and the E-Step salary is as follows:
Position Title Bargaining Group E Step
Multimedia Production Specialist ACE $2,453.75 bi-weekly
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula
Vista, that it approves the amendments to the Compensation Schedule and Classification Plan to
reflect the change described above.
2019-02-19 Agenda Packet Page 295
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that it
approves the following change to the fiscal year 2018 and fiscal year 2019 authorized position
count with a net increase change in authorized staffing:
Department Position Title FTE
City Clerk Deputy Clerk I -1.00
Deputy City Clerk II 1.00
Fire Multimedia Production Specialist 1.00
Total City-Wide Position Changes (Net Increase/Decrease)1.00
Presented by Approved as to form by
Courtney Chase Glen R. Googins
Director of Human Resources City Attorney
2019-02-19 Agenda Packet Page 296
RESOLUTION NO. __________
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA APPROVING THE REVISED FISCAL YEAR
2018-2019 COMPENSATION SCHEDULE EFFECTIVE
MARCH 1, 2019, AS REQUIRED BY CALIFORNIA CODE OF
REGULATIONS, TITLE 2, SECTION 570.5
WHEREAS, California Code of Regulations, Title 2, Section 570.5 requires that, for
purposes of determining a retiring employee's pension allowance, the pay rate be limited to the
amount listed on a pay schedule that meets certain requirements and be approved by the
governing body in accordance with the requirements of the applicable public meeting laws; and
WHEREAS, the revised Fiscal Year 2018-2019 Compensation Schedule ("Compensation
Schedule") was last approved by the City Council at their meeting of January 22, 2019; and
WHEREAS, any changes including but not limited to, across-the-board increases,
classification changes and salary adjustments approved subsequent to this date, will be reflected
on a revised Compensation Schedule and submitted to Council approval; and
WHEREAS, the revised Compensation Schedule effective March 1, 2019, reflects the
addition of the Multimedia Production Specialist position title.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula
Vista, that it hereby does adopt, as required by California Code of Regulations Title 2, Section
570.5, the revised Fiscal Year 2018-2019 Compensation Schedule effective March 1, 2019, a
copy of which is available in the City Clerk’s Office, to reflect the addition of the Multimedia
Production Specialist position title.
Presented by Approved as to form by
Courtney Chase Glen R. Googins
Director of Human Resources City Attorney
2019-02-19 Agenda Packet Page 297
v . 0 0 1 P a g e | 1
February 19, 2019 File ID: 19-0046
TITLE
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA ACCEPTING A GRANT OF $3,000.00
FROM THE SAN DIEGO ASSOCIATION OF GOVERNMENTS (SANDAG) AND APPROPRIATING THE FUNDS TO
THE CITY OF CHULA VISTA OFFICE OF SUSTAINABILITY TO FUND VARIOUS BICYCLING EVENTS IN 2019
(4/5 VOTE REQUIRED)
RECOMMENDED ACTION
Council adopt the resolution.
SUMMARY
The City of Chula Vista has been approved for a $3,000.00 grant through the 2019 GO by BIKE Mini-Grant
Program through SANDAG. Staff is asking Council to accept and appropriate the grant to the Office of
Sustainability fund (1140000).
ENVIRONMENTAL REVIEW
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).
BOARD/COMMISSION/COMMITTEE RECOMMENDATION
Not applicable.
DISCUSSION
Chula Vista has a proud history of being a municipal leader in sustainability and has a long-standing
commitment to alternative transportation infrastructure and outreach since 2002. These efforts help
reduce carbon emissions in the region, support the implementation of the 2017 Climate Action Plan, as well
as help the City reach its goal to become a Gold Level Bicycle Friendly Community.
The $3,000.00 grant from the 2019 GO by BIKE Mini-Grant Program will be utilized to expand upon the
City’s current education and outreach efforts during the City’s South Bay Earth Day Fair, which will take
place on April 6, 2019 at Memorial Park in Chula Vista. The event is expected to draws over 2,000
attendees. The grant funds will be used to support a family-friendly guided bicycle ride and a Bike Rodeo
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for children at the event. Funds will also support a community bicycle scavenger hunt on March 28, a
brown bag lunch time talk on May 7 and a Bike To Work Day pit stop on May 16.
DECISION-MAKER CONFLICT
Staff has reviewed the decision contemplated by this action and has determined that it is not site-specific
and consequently, the real property holdings of the City Council members do not create 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.
CURRENT-YEAR FISCAL IMPACT
These funds are to help offset the costs of various bicycling outreach events in the spring of 2019. 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, Environmental Sustainability Manager, Office of Sustainability, Economic
Development Department
2019-02-19 Agenda Packet Page 299
RESOLUTION NO. _______
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA ACCEPTING A
GRANT OF $3,000.00 FROM THE SAN DIEGO ASSOCIATION OF GOVERNMENTS
(SANDAG) AND APPROPRIATING THE FUNDS TO THE CITY OF CHULA VISTA
OFFICE OF SUSTAINABILITY TO FUND VARIOUS BICYCLING EVENTS IN 2019
WHEREAS, Chula Vista has a proud history of being a municipal leader in
sustainability; and
WHEREAS, SANDAG is a strong city partner in alternative transportation programs; and
WHEREAS, SANDAG’s grant of $3,000.00 provides assistance to the City’s community
events and bicycling knowledge; and
WHEREAS, the City of Chula Vista has made a long-standing commitment to alternative
transportation infrastructure and outreach since 2002; and
WHEREAS, the City of Chula Vista has a goal of achieving the Gold Level Bicycle
Friendly Community designation; and
WHEREAS, promoting alternative transportation like bicycling helps reduce carbon
emissions in the region and assists City Staff in the implementation of the 2017 Climate Action
Plan; and
WHEREAS, this project meets the City’s goals for Connected Community, Strong and
Secure Neighborhoods and Healthy Community by promoting public safety, demonstrating
biking skills, and leading by example; and
WHEREAS, this grant will fund four community bicycling events in the spring of 2019.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula
Vista, that it accepts and appropriates the $3,000.00 grant from SANDAG to the Office of
Sustainability fund (1140000).
Presented by Approved as to form by
Eric Crockett Glen R. Googins
Director of Economic Development City Attorney
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ATTACHMENT A
PROJECT SUMMARY
PROJECT SUMMARY
A.Program/Project Title
B.Project Applicant
(Provide the name and address of the organization)
Name of Organization:
Address:
Primary Contact
Name: Title:
Mailing Address:
Phone: Fax:
Email:
Role on the Project:
Secondary Contact
Name: Title:
Mailing Address:
Phone: Fax:
Email:
Role on the Project:
C. Partner Agency/Organization - Optional
(Provide the name and address of each agency or organization the applicant will partner with.
If there are multiple partnerships, list each one separately.)
Name of Partner Organization/Agency:
Address:
Name of Partner Organization/Agency:
Address:
Name of Partner Organization/Agency:
Address:
SANDAG Document No. 5005581
Please download and save this application to your computer prior to completing it.
Submit an application electronically between
November 5, 2018, and December 21, 2018, to iCommuteGrants@sandag.org
2019-02-19 Agenda Packet Page 301
D.Program/Project Description
(Describe the program/project goals, date, location, scope, and elements to be funded by the
GO by BIKE Mini-Grant. Applications must include the projected attendance or reach.)
2
SANDAG Document No. 5005581
2019-02-19 Agenda Packet Page 302
E.Description of Applicant and Assigned Staff
(Describe the applicant and the experience/skills of the staff that the applicant proposes to
assign to the program/project.)
3
SANDAG Document No. 5005581
2019-02-19 Agenda Packet Page 303
F.Proposed Methodology
(Provide the information requested and respond to the questions asked in Section VII.B. of the
Request for Grants)
4
SANDAG Document No. 5005581
2019-02-19 Agenda Packet Page 304
G.Project Budget Estimate
(Provide a clear description of how funding will be used, and any quotes obtained for
products or services. Describe the approach used to generate this cost estimate and explain
why this approach can be relied upon for sound decision-making.)
5
SANDAG Document No. 5005581
2019-02-19 Agenda Packet Page 305
ATTACHMENT B
PROJECT BUDGET ESTIMATE FORM
Project Budget
Using the table below as a template, identify anticipated project expenditures.
LIST OF EXPENSES ESTIMATED AMOUNT
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
TOTAL $
6
SANDAG Document No. 5005581
Submit an application electronically between
November 5, 2018, and December 21, 2018, to iCommuteGrants@sandag.org
2019-02-19 Agenda Packet Page 306
November 28, 2018
SANDAG Go By Bike Mini-Grant Cost Proposal
For the past 30 years, San Diego County Bicycle Coalition (SDCBC) has been advocating for and
protecting the rights of all people who ride bicycles. SDCBC educational programs reach over 8,000
people annually, educating adults and children on bicycle safety.
South Bay Earth Day April 6, 2019
SDCBC will provide League of American Bicyclist certified instructors to present two activities during this
event.
Bicycle Rodeo:
Instructors will provide all supplies to create an obstacle course as well as educational handouts to give
to all who participate.
• All participants will learn basic helmet safety, a basic bike safety check, and bicycle handling
skills.
• Participants will be expected to bring their own bike and helmet.
• SDCBC will provide one loaner bike and a few loaner helmets for those who do not bring their
own bike and helmet.
• SDCBC will provide two instructors to instruct participants on basic bike safety, practicing bike
handling skills, and navigating the course.
• The cost of the rodeo is $500.
Bike and Learn Together Ride:
• SDCBC staff will work with City of Chula Vista staff to create a safe, flat, mostly separated bike
route along the Bayshore Bikeway.
• All participants will be expected to bring their own bike and helmet.
• SDCBC will provide a few loaner helmets for those who do not bring their own helmet.
• SDCBC will provide at least two instructors to instruct participants on basic bike safety,
navigating a bicycle in traffic and separated bicycle facilities, and safely riding in a group.
• The cost of the Bike and Learn Together Ride is $800.
Scavenger Hunt: March 28, 11:30am League Certified instructors will lead two groups of participants on
a scavenger hunt through downtown Chula Vista on a weekday during the lunch hour.
• SDCBC will provide two League Certified Instructors
• City staff will provide routes, locations, flyers and instructions for all participants
• SDCBC will provide a brief safety talk and lead the riders on the hunt for the items.
• The Cost of the Scavenger Hunt is $500
2019-02-19 Agenda Packet Page 307
Brown Bag Lunch Time Talk, May 7, 2018 12:00noon-1:00pm
• SDCBC will provide a 45 minute conversation with City of Chula Vista Staff about bicycle
commuting
• League Certified Instructor will provide presentation
• This presentation will run concurrently with a bike fix it clinic provided by a different vendor
• The Cost of the Brown Bag Lunch Time talk is $600
SDCBC Contact: Michelle Luellen, Program Director
Michelle@sdbikecoalition.org
619-732-3403
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2019-02-19 Agenda Packet Page 309
2019-02-19 Agenda Packet Page 310
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February 19, 2019 File ID: 19-0047
TITLE
ORDINANCE OF THE CITY OF CHULA VISTA AMENDING VARIOUS SECTIONS OF CHULA VISTA MUNICIPAL
CODE CHAPTER 2.52 TO ADJUST THE CAMPAIGN CONTRIBUTION LIMIT FOR ANY ELECTION HELD ON OR
AFTER JANUARY 1, 2020 (FIRST READING)
RECOMMENDED ACTION
Council place the ordinance on first reading.
SUMMARY
As required by Chula Vista Municipal Code section 2.52.040 (D), the City Clerk has adjusted the campaign
contribution limits for individuals and political party committees for any election occurring on or after
January 1, 2020. Adoption of the ordinance amends various sections of the Municipal Code to reflect the
adjusted limits.
ENVIRONMENTAL REVIEW
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/COMMITTEE RECOMMENDATION
Not applicable.
DISCUSSION
Chula Vista Municipal Code section 2.52.040 (D) requires the City Clerk to adjust the campaign contribution
limit every odd-numbered year to reflect any changes in the Consumer Price Index for the San Diego area
for the two-year period ending on December 31st of the previous year and requires these adjustments to
be rounded to the nearest $10.
The Consumer Price Index for the San Diego area for the periods ending December 2016 and December
2018 were 274.732 and 292.547, respectively, demonstrating an increase of 6.48 percent.
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The contribution limits were previously set at $330 for individuals and $1,120 for political party
committees by Chula Vista Municipal Code section 2.52.040 (A) and (B), respectively. Applying the
percentage of change of the Consumer Price Index and rounding to the nearest $10, the City Clerk adjusted
the contribution limits to $350 for individuals and $1,190 for political party committees.
The City Clerk will publish the Notice of Campaign Contribution Limit Adjustment in the Star News as
required by Chula Vista Municipal Code section 2.52.040 (D). Additionally, the Federal Voting Rights Act,
together with an agreement between the U.S. Department of Justice and the San Diego County Registrar of
Voters, requires translation of all election-related materials and notices into covered languages
predominantly spoken by 10,000 voters or more in the County. Therefore, the City Clerk will cause the
notice to be translated into Chinese, Filipino, Spanish, and Vietnamese and published in language-specific
newspapers.
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.
CURRENT-YEAR FISCAL IMPACT
Adoption of the proposed ordinance has no impact on the general fund.
ONGOING FISCAL IMPACT
There is no ongoing fiscal impact.
ATTACHMENTS
Attachment 1: Proposed Amendment to Chula Vista Municipal Code Chapter 2.52
Staff Contact: Kerry Bigelow
2019-02-19 Agenda Packet Page 313
ORDINANCE NO.
ORDINANCE OF THE CITY OF CHULA VISTA AMENDING
VARIOUS SECTIONS OF CHULA VISTA MUNICIPAL CODE
CHAPTER 2.52 TO ADJUST THE CAMPAIGN
CONTRIBUTION LIMIT FOR ANY ELECTION HELD ON OR
AFTER JANUARY 1, 2020
WHEREAS, Chula Vista Municipal Code section 2.52.040 (D) requires the City Clerk to
adjust the campaign contribution limits every odd-numbered year to reflect any changes in the
Consumer Price Index for the San Diego area for the two-year period ending on December 31st
of the previous year, and requires these adjustments to be rounded to the nearest $10; and
WHEREAS, the Consumer Price Index for the San Diego area for the periods ending
December 2016 and December 2018 were 274.732 and 292.547, respectively, demonstrating an
increase of 6.48 percent; and
WHEREAS, the contribution limit for individuals, other than a candidate, was previously
set at $330 by Chula Vista Municipal Code section 2.52.040 (A), and the contribution limit for
political party committees was previously set at $1,120 by Chula Vista Municipal Code section
2.52.040 (B); and
WHEREAS, based on applying the percentage of change in the Consumer Price Index
and rounding to the nearest $10, the City Clerk adjusted the contribution limit to $350 for
individuals and $1,190 for political party committees; and
WHEREAS, the City Clerk will publish the Notice of Campaign Contribution Limit
Adjustment in the Star News, and will have the notice translated into Chinese, Filipino, Spanish,
and Vietnamese and published in covered language-specific newspapers as required by the
Federal Voting Rights Act.
NOW THEREFORE the City Council of the City of Chula Vista does ordain as follows:
Section I.The following sections in Chula Vista Municipal Code chapter 2.52 are
hereby amended and shall read as follows:
2.52.040 Campaign contribution limits.
A. No person, other than a candidate, shall make a contribution in excess of $350 to a
candidate for a single election contest. No candidate shall solicit or accept a contribution in
excess of $350 from a person for a single election contest. A candidate may receive up to $350
from a person in each of the general and special elections. The contribution limit in this
subsection shall be adjusted biannually pursuant to subsection (D) of this section.
2019-02-19 Agenda Packet Page 314
Ordinance
Page 2
B. No political party committee, as that term is defined in California Government Code
Section 85205, shall make a contribution in excess of $1,190 to a candidate for a single election
contest. No candidate shall solicit or accept a contribution in excess of $1,190 from a political
party committee for a single election contest. A candidate may receive up to $1,190 from a
political party committee in each of the general and special elections. The contribution limit in
this subsection shall be adjusted biannually pursuant to subsection (D) of this section.
[Sections 2.52.040 C through I remain unchanged]
2.52.050 Loans.
A. A candidate shall not personally loan to his or her campaign funds, with the intent to
receive repayment of those funds, an aggregate amount in excess of $5,000 for a single election
contest.
B. A loan or extension of credit shall be considered a contribution from the maker of the
loan or extender of credit and shall be subject to the contribution limit of $350 per person,
pursuant to CVMC 2.52.040. The $350 contribution limit does not apply to loans made to a
candidate for the purpose of a campaign by himself or herself or by a commercial lending
institution in the lender’s regular course of business on terms available to members of the general
public for which the candidate is personally liable.
2.52.100 Written solicitations by candidates.
Any candidate making a written solicitation for a contribution for his or her campaign for
City elective office shall include the following written notice in no less than six point type on
each such solicitation:
NOTICE
The City of Chula Vista Municipal Code limits contributions to campaigns for City
elective office to three hundred fifty dollars per person.*
*The dollar amount to be included in this notice shall be amended biannually to reflect any CPI
adjustment to the contribution limit made pursuant to CVMC 2.52.040(D).
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.
2019-02-19 Agenda Packet Page 315
Ordinance
Page 3
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
_____________________________________ ____________________________________
Kerry K. Bigelow, MMC Glen R. Googins
City Clerk City Attorney
2019-02-19 Agenda Packet Page 316
Attachment 1
Proposed Amendments to Sections of Chula Vista Municipal Code Chapter 2.52
2.52.040 Campaign contribution limits.
A. No person, other than a candidate, shall make a contribution in excess of $330.00$350 to
a candidate for a single election contest. No candidate shall solicit or accept a contribution
in excess of $330.00$350 from a person for a single election contest. A candidate may
receive up to $330.00$350 from a person in each of the general and special elections. The
contribution limit in this subsection shall be adjusted biannually pursuant to subsection
(D) of this section.
B. No political party committee, as that term is defined in California Government Code
Section 85205, shall make a contribution in excess of $1,120$1,190 to a candidate for a
single election contest. No candidate shall solicit or accept a contribution in excess of
$1,120$1,190 from a political party committee for a single election contest. A candidate
may receive up to $1,120$1,190 from a political party committee in each of the general and
special elections. The contribution limit in this subsection shall be adjusted biannually
pursuant to subsection (D) of this section.
[Sections 2.52.040 C through I remain unchanged]
2.52.050 Loans.
A. A candidate shall not personally loan to his or her campaign funds, with the intent to
receive repayment of those funds, an aggregate amount in excess of $5,000 for a single
election contest.
B. A loan or extension of credit shall be considered a contribution from the maker of the
loan or extender of credit and shall be subject to the contribution limit of $330.00$350 per
person, pursuant to CVMC 2.52.040. The $330.00$350 contribution limit does not apply to
loans made to a candidate for the purpose of a campaign by himself or herself or by a
commercial lending institution in the lender’s regular course of business on terms available
to members of the general public for which the candidate is personally liable.
2.52.100 Written solicitations by candidates.
Any candidate making a written solicitation for a contribution for his or her campaign for
City elective office shall include the following written notice in no less than six-point type
on each such solicitation:
NOTICE
The City of Chula Vista Municipal Code limits contributions to campaigns for City
elective office to three hundred thirty fifty dollars per person.*
*The dollar amount to be included in this notice shall be amended biannually to reflect any
CPI adjustment to the contribution limit made pursuant to CVMC 2.52.040(D).
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February 19, 2019 File ID: 19-0015
TITLE
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA APPROVING THE TWO PARTY
CONTRACT WITH EES CONSULTING, INC. TO PROVIDE A COMMUNITY CHOICE AGGREGATION
TECHNICAL FEASIBILITY STUDY AND A RELATED COST SHARING AGREEMENT WITH THE CITY OF LA
MESA AND THE CITY OF SANTEE
RECOMMENDED ACTION
Council adopt the resolutions.
SUMMARY
Staff request Council approval of a two-party contract with EES Consulting, Inc. to prepare a Community
Choice Aggregation (CCA) Feasibility Study for the City of Chula Vista, the City of La Mesa, and the City of
Santee (partners). Staff has also prepared a Cost Sharing Agreement between the City of Chula Vista, the
City of La Mesa and the City of Santee that allows for La Mesa and Santee to reimburse the City of Chula
Vista for work undertaken to prepare a CCA Feasibility Study for all jurisdictions. The CCA feasibility study
will help implement the 2017 Climate Action Plan (specifically action item 3.2.2.A) and help the City
evaluate if a Community Choice aggregation program would benefit Chula Vista.
ENVIRONMENTAL REVIEW
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/COMMITTEE RECOMMENDATION
The Sustainability Commission voted to support the 2017 Climate Action Plan and received an presentation
on the CCA RFP process on October 8th 2018 and have been regularly updated on the CCA feasibility study
process by City staff at commission meetings.
DISCUSSION
As part of the 2017 Climate Action Plan the City identified several actions that should be taken to provide
more grid-delivered clean energy to our community to help reach the City’s goal of offering our community
100% clean renewable energy by 2035. One of the Implementation Actions with the largest potential to
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increase clean energy on the grid was 3.2.2.A which called for conducting a feasibility study to identify
costs and benefits of pursuing a Community Choice Aggregation (CCA) program for Chula Vista.
CCA Basics
CCA is a model that allows communities to purchase power to meet their electricity needs, offering an
alternative choice in the current energy market. CCAs can provide the communities they serve with
competitively priced, clean energy choices while reinvestingrevenues into projects and programs,
supporting the local economy. There are currently 18 CCA programs operating in other jurisdictions that
collectively serve more than 2.5 million accounts in California. Some potential benefits of CCA that have
been identified in feasibility studies conducted for other California jurisdictions include: increased
customer choice, local control of resource decisions and rates, lower electricity costs, opportunities for
innovative new energy programs (energy efficiency, distributed generation, economic development, etc.)
and support for local infrastructure investment.
Collaboration
Because of the similarities in goals and timelines,staff partnered with the City of La Mesa and City of Santee
to conduct a joint feasibility study. By partnering, the Cities will be able to reduce the cost of the feasibility
study for each jurisdiction, however, the consultants will evaluate each jurisdiction independently. The
City of Chula Vista led the Request for Proposal process and with La Mesa selected the proposal from EES
Consulting, Inc. (EES) (Attachment #3). While the feasibility study will not commit the City to any future
partnerships, many jurisdictions that enter into a CCA program do utilize a Joint Power Authority (JPA)
because of the similarities in goals, benefits of economies of scale and ability to limit risk for individual
jurisdictions. Currently, the City of San Diego has stated that they will be pursuing a CCA through a JPA
with other jurisdictions in the region.
Study Outline
EES will assist in evaluating the data needs for the feasibility analysis, submitting the request for that data
to San Diego Gas and Electric (SDG&E), and then verifying the satisfactory fulfillment of that data request.
EES will then develop a load forecast, power supplyscenarios, a comparative rates analysis, an economic
impacts assessment, environmental review of possible greenhouse gas emission changes and a pro-forma
analysis for the potential CCA. EES will also conduct an extensive sensitivity analysis exploring a range of
possible outcomes for key variables in the analysis. This will be combined with an analysis of possible
regulatory changes and risks to theCCA. Finally, EES will explore possible models for the CCA’s governance
and management as well as external funding options. An initial outline of tasks and time line is outlined in
Table 1 below. In an effort to consolidate the timeline to better align with the reginal CCA JPA efforts City
staff has already requested data from SDG&E and will be working with EES to identify future opportunities
to streamline the study process where possible. City staff, with EES, will return to City Council and present
the final report. Throughout the process City staff will engage with community stakeholders through the
Sustainability Commission, the Climate Change Working Group and through a series of stakeholder
workshops that will be held to educate communitymembers and collect relevant feedback.
Table 1. Initial Timeline
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DECISION-MAKER CONFLICT
Staff has reviewed the decision contemplated by this action and has determined that it is not site-specific
and consequently, the real property holdings of the City Council members do not create 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.
CURRENT-YEAR FISCAL IMPACT
The CCA feasibility study is being implemented using existing departmental budgets resulting in no new
fiscal impact in the current year.
The City of Chula Vista, as the lead agency, will administer preparation of a CCA feasibility study for the
cities of Chula Vista, La Mesa and Santee includingcontracting and payment of a professional consultant.
The cost of the study will be shared between the partner cities as detailed in Table 2.
Table 2. Cost Share Budget
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City Total
Population
Proportional
Population
Proportional
Pop. Cost
Fixed Cost
(20%)Total Study Cost
Chula
Vista 267,172 0.69 $24,784.11 $17,868 $43,082.43
La Mesa 59,948 0.16 $5,561.05 $17,868 $22,998.73
Santee 58,113 0.15 $5,390.83 $17,868 $23,258.83
Total 385,233 1.00 $35,736 $53,604 $89,340
The cost allocated for each city was calculated based on the following formula:
City Cost = 20% Fixed Cost + Per Capita Cost
The cost of acquiring the necessary energy data from San Diego Gas & Electric is not included in the study
cost but is estimated to cost $5,200. The resulting total cost to the City to complete the study is expected to
be $48,282.43.
ONGOING FISCAL IMPACT
There is no new, ongoing fiscal impact created by the CCA feasibility study since it is being implemented
using existing budgets. While there may be future costs associated with CCA formation, such as startup and
operation capital requirements, the feasibility study does not commit the City to creating or joining a CCA.
Future potential fiscal impacts will be included in the final CCA feasibility study and in any future potential
CCA actions that are brought to City Council.
ATTACHMENTS
1. Two Party Contract with EES
2.Cost Sharing Agreement with City of La Mesa and City of Santee
3.EES Consulting, Inc. Proposal
Staff Contact: Cory Downs, Conservation Specialist
2019-02-19 Agenda Packet Page 321
RESOLUTION NO. _______________
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA APPROVING THE TWO-PARTY CONTRACT
WITH EES CONSULTING, INC. TO PROVIDE A COMMUNITY
CHOICE AGGREGATION TECHNICAL FEASIBILITY STUDY
AND A RELATED COST-SHARING AGREEMENT WITH THE
CITY OF LA MESA AND THE CITY OF SANTEE
WHEREAS, Chula Vista has been a nationally-recognized leader in implementing a
Climate Action Plan to address the threat of climate change to the local community; and
WHEREAS, greenhouse gas emissions from community-wide sources have been
reduced 5 percent from their baseline, but more reductions are needed to meet our
2020 and 2030 respective goals of 15% and 55% below their baseline; and
WHEREAS, based on Climate Change Working Group Recommendations, City Council
instructed City staff to conduct a Community Choice Aggregation (CCA) feasibility study
in implementation action 3.2.2.A of the 2017 Climate Action Plan; and
WHEREAS, Community Choice Aggregation enables various entities to serve as
‘community choice aggregators’ to combine electrical loads of multiple end-use
customers and provide power supply services, including facilitating the sale and
purchase of electrical energy, transmission, and other services on behalf of the end-use
customers; and
WHEREAS, City requires CCA energy consulting services in order to evaluate and
quantify the environmental, financial, economic, and technical implications and overall
viability of establishing a CCA program; and
WHEREAS, funds were included in the Fiscal Year 2019 budget to pay for a CCA
Feasibility Study; and
WHEREAS, due to the aligned goals and timelines the City partnered with the City of La
Mesa and the City of Santee to conduct the CCA feasibility study; and
WHEREAS, the City of Chula Vista will serve as the lead agency for project
administration but participating jurisdictions have signed a cost-sharing agreement that will
allow for the project costs to be covered by all jurisdictions.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula
Vista, that it approves the Two Party Contract with EES, Inc. to provide a Community
Choice Aggregation Technical Feasibility Study and the Cost-Sharing Agreement with
the City of La Mesa and the City of Santee, in the forms presented, with such minor
changes as may be required or approved by the City Attorney, copies of which shall be
kept on file in the Office of the City Clerk, and authorizes and directs the Mayor to
execute both agreements.
2019-02-19 Agenda Packet Page 322
Presented by Approved as to form by
Eric Crockett Glen R. Googins
Director, Economic Development City Attorney
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?City of Chula Vista Agreement No.: 18119
Consultant Name: EES CONSULTING, INC.Rev. 10/24/17
CITY OF CHULA VISTA
CONSULTANT SERVICES AGREEMENT
WITH EES CONSULTING, INC.
TO PROVIDE COMMUNITY CHOICE AGGREGATION TECHNICAL FEASIBILITY STUDY
This Agreement is entered into effective as of February 19th, 2019 (“Effective Date”) by and between the City
of Chula Vista, a chartered municipal corporation (“City”) and EES CONSULTING, INC., A Washington
Corporation) (“Consultant”) (collectively, the “Parties” and, individually, a “Party”) with reference to the
following facts:
RECITALS
WHEREAS, Chula Vista has been a nationally-recognized leader in implementing a Climate Action
Plan to address the threat of climate change to the local community; and
WHEREAS, greenhouse gas emissions from community wide sources have been reduced 5 percent from
their baseline, but more reductions are needed to meet our 2020 and 2030 respective goals of 15% and 55%
below their baseline
; and
WHEREAS, Based on Climate Change Working Group Recommendations, City Council instructed City
staff to conduct a Community Choice Aggregation (CCA) feasibility study in implementation action 3.2.2.A of
the 2017 Climate Action Plan; and
WHEREAS, Community Choice Aggregation enables various entities to serve as ‘community choice
aggregators’ to combine electrical loads of multiple end-use customers and provide power supply services,
including facilitating the sale and purchase of electrical energy, transmission, and other services on behalf of the
end-use customers; and
WHEREAS, City requires CCA energy consulting services in order to evaluate and quantify the
environmental, financial, economic, and technical implications and overall viability of establishing a CCA
program; and
WHEREAS, In order to procure these services City solicited proposals in accordance with Chula Vista
Municipal Code Section 2.56.110, and selected EES CONSULTING, INC. as the most qualified amongst those
submitting; and
WHEREAS, Consultant warrants and represents that it is experienced and staffed in a manner such that
it can deliver the services required of Consultant to City in accordance with the time frames and the terms and
conditions of this Agreement.
[End of Recitals. Next Page Starts Obligatory Provisions.]
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?City of Chula Vista Agreement No.: 18119
Consultant Name: EES CONSULTING, INC.Rev. 10/24/17
OBLIGATORY PROVISIONS
NOW, THEREFORE, in consideration of the above recitals, the covenants contained herein, and other
good and valuable consideration, the receipt and sufficiency of which the Parties hereby acknowledge, City and
Consultant hereby agree as follows:
1. SERVICES
1.1 Required Services. Consultant agrees to perform the services, and deliver to City the “Deliverables”
(if any) described in the attached Exhibit A, incorporated into the Agreement by this reference, within the
time frames set forth therein, time being of the essence for this Agreement. The services and/or Deliverables
described in Exhibit A shall be referred to herein as the “Required Services.”
1.2 Reductions in Scope of Work. City may independently, or upon request from Consultant, from time
to time, reduce the Required Services to be performed by the Consultant under this Agreement. Upon doing
so, City and Consultant agree to meet and confer in good faith for the purpose of negotiating a
corresponding reduction in the compensation associated with the reduction.
1.3 Additional Services. Subject to compliance with the City’s Charter, codes, policies, procedures and
ordinances governing procurement and purchasing authority, City may request Consultant provide
additional services related to the Required Services (“Additional Services”). If so, City and Consultant
agree to meet and confer in good faith for the purpose of negotiating an amendment to Exhibit A, to add the
Additional Services. Unless otherwise agreed, compensation for the Additional Services shall be charged
and paid consistent with the rates and terms already provided therein. Once added to Exhibit A, “Additional
Services” shall also become “Required Services” for purposes of this Agreement.
1.4 Standard of Care. Consultant expressly warrants and agrees that any and all Required Services
hereunder shall be performed in accordance with the highest standard of care exercised by members of the
profession currently practicing under similar conditions and in similar locations.
1.5 No Waiver of Standard of Care. Where approval by City is required, it is understood to be
conceptual approval only and does not relieve the Consultant of responsibility for complying with all laws,
codes, industry standards, and liability for damages caused by negligent acts, errors, omissions,
noncompliance with industry standards, or the willful misconduct of the Consultant or its subcontractors.
1.6 Security for Performance. In the event that Exhibit A Section 4 indicates the need for Consultant to
provide additional security for performance of its duties under this Agreement, Consultant shall provide
such additional security prior to commencement of its Required Services in the form and on the terms
prescribed on Exhibit A, or as otherwise prescribed by the City Attorney.
1.7 Compliance with Laws. In its performance of the Required Services, Consultant shall comply with
any and all applicable federal, state and local laws, including the Chula Vista Municipal Code.
1.8 Business License. Prior to commencement of work, Consultant shall obtain a business license from
City.
1.9 Subcontractors. Prior to commencement of any work, Consultant shall submit for City’s information
and approval a list of any and all subcontractors to be used by Consultant in the performance of the
Required Services. Consultant agrees to take appropriate measures necessary to ensure that all
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?City of Chula Vista Agreement No.: 18119
Consultant Name: EES CONSULTING, INC.Rev. 10/24/17
subcontractors and personnel utilized by the Consultant to complete its obligations under this Agreement
comply with all applicable laws, regulations, ordinances, and policies, whether federal, state, or local. In
addition, if any subcontractor is expected to fulfill any responsibilities of the Consultant under this
Agreement, Consultant shall ensure that each and every subcontractor carries out the Consultant’s
responsibilities as set forth in this Agreement.
1.10 Term. This Agreement shall commence on the earlier to occur of the Effective Date or Consultant’s
commencement of the Required Services hereunder, and shall terminate when the Parties have complied
with all their obligations hereunder; provided, however, provisions which expressly survive termination
shall remain in effect.
2. COMPENSATION
2.1 General. For satisfactory performance of the Required Services, City agrees to compensate
Consultant in the amount(s) and on the terms set forth in Exhibit A, Section 4. Standard terms for billing
and payment are set forth in this Section 2.
2.2 Detailed Invoicing. Consultant agrees to provide City with a detailed invoice for services performed
each month, within thirty (30) days of the end of the month in which the services were performed, unless
otherwise specified in Exhibit A. Invoicing shall begin on the first of the month following the Effective
Date of the Agreement. All charges must be presented in a line item format with each task separately
explained in reasonable detail. Each invoice shall include the current monthly amount being billed, the
amount invoiced to date, and the remaining amount available under any approved budget. Consultant must
obtain prior written authorization from City for any fees or expenses that exceed the estimated budget.
2.3 Payment to Consultant. Upon receipt of a properly prepared invoice and confirmation that the
Required Services detailed in the invoice have been satisfactorily performed, City shall pay Consultant for
the invoice amount within thirty (30) days. Payment shall be made in accordance with the terms and
conditions set forth in Exhibit A and section 2.4, below. At City’s discretion, invoices not timely submitted
may be subject to a penalty of up to five percent (5%) of the amount invoiced.
2.4 Retention Policy. City shall retain ten percent (10%) of the amount due for Required Services
detailed on each invoice (the “holdback amount”). Upon City review and determination of Project
Completion, the holdback amount will be issued to Consultant.
2.5 Reimbursement of Costs. City may reimburse Consultant’s out-of-pocket costs incurred by
Consultant in the performance of the Required Services if negotiated in advance and included in Exhibit A.
Unless specifically provided in Exhibit A, Consultant shall be responsible for any and all out-of-pocket
costs incurred by Consultant in the performance of the Required Services.
2.6 Exclusions. City shall not be responsible for payment to Consultant for any fees or costs in excess
of any agreed upon budget, rate or other maximum amount(s) provided for in Exhibit A. City shall also not
be responsible for any cost: (a) incurred prior to the Effective Date; or (b) arising out of or related to the
errors, omissions, negligence or acts of willful misconduct of Consultant, its agents, employees, or
subcontractors.
2.7 Payment Not Final Approval. Consultant understands and agrees that payment to the Consultant or
reimbursement for any Consultant costs related to the performance of Required Services does not constitute
a City final decision regarding whether such payment or cost reimbursement is allowable and eligible for
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payment under this Agreement, nor does it constitute a waiver of any violation by Consultant of the terms of
this Agreement. If City determines that Consultant is not entitled to receive any amount of compensation
already paid, City will notify Consultant in writing and Consultant shall promptly return such amount.
3. INSURANCE
3.1 Required Insurance. Consultant must procure and maintain, during the period of performance of
Required Services under this Agreement, and for twelve months after completion of Required Services, the
policies of insurance described on the attached Exhibit B, incorporated into the Agreement by this reference
(the “Required Insurance”). The Required Insurance shall also comply with all other terms of this Section.
3.2 Deductibles and Self-Insured Retentions. Any deductibles or self-insured retentions relating to the
Required Insurance must be disclosed to and approved by City in advance of the commencement of work.
3.3 Standards for Insurers. Required Insurance must be placed with licensed insurers admitted to
transact business in the State of California with a current A.M. Best’s rating of A V or better, or, if
insurance is placed with a surplus lines insurer, insurer must be listed on the State of California List of
Eligible Surplus Lines Insurers (LESLI) with a current A.M. Best’s rating of no less than A X. For
Workers’ Compensation Insurance, insurance issued by the State Compensation Fund is also acceptable.
3.4 Subcontractors. Consultant must include all sub-consultants/sub-contractors as insureds under its
policies and/or furnish separate certificates and endorsements demonstrating separate coverage for those not
under its policies. Any separate coverage for sub-consultants must also comply with the terms of this
Agreement.
3.5 Additional Insureds. City, its officers, officials, employees, agents, and volunteers must be named as
additional insureds with respect to any policy of general liability, automobile, or pollution insurance
specified as required in Exhibit B or as may otherwise be specified by City’s Risk Manager.. The general
liability additional insured coverage must be provided in the form of an endorsement to the Consultant’s
insurance using ISO CG 2010 (11/85) or its equivalent; such endorsement must not exclude
Products/Completed Operations coverage.
3.6 General Liability Coverage to be “Primary.” Consultant’s general liability coverage must be primary
insurance as it pertains to the City, its officers, officials, employees, agents, and volunteers. Any insurance
or self-insurance maintained by the City, its officers, officials, employees, or volunteers is wholly separate
from the insurance provided by Consultant and in no way relieves Consultant from its responsibility to
provide insurance.
3.7 No Cancellation. No Required Insurance policy may be canceled by either Party during the required
insured period under this Agreement, except after thirty days’ prior written notice to the City by certified
mail, return receipt requested. Prior to the effective date of any such cancellation Consultant must procure
and put into effect equivalent coverage(s).
3.8 Waiver of Subrogation. Consultant’s insurer(s) will provide a Waiver of Subrogation in favor of the
City for each Required Insurance policy under this Agreement. In addition, Consultant waives any right it
may have or may obtain to subrogation for a claim against City.
3.9 Verification of Coverage. Prior to commencement of any work, Consultant shall furnish City with
original certificates of insurance and any amendatory endorsements necessary to demonstrate to City that
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?City of Chula Vista Agreement No.: 18119
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Consultant has obtained the Required Insurance in compliance with the terms of this Agreement. The
words “will endeavor” and “but failure to mail such notice shall impose no obligation or liability of any kind
upon the company, its agents, or representatives” or any similar language must be deleted from all
certificates. The required certificates and endorsements should otherwise be on industry standard forms.
The City reserves the right to require, at any time, complete, certified copies of all required insurance
policies, including endorsements evidencing the coverage required by these specifications.
3.10 Claims Made Policy Requirements. If General Liability, Pollution and/or Asbestos Pollution
Liability and/or Errors & Omissions coverage are required and are provided on a claims-made form, the
following requirements also apply:
a. The “Retro Date” must be shown, and must be before the date of this Agreement or the
beginning of the work required by this Agreement.
b. Insurance must be maintained, and evidence of insurance must be provided, for at least five (5)
years after completion of the work required by this Agreement.
c. If coverage is canceled or non-renewed, and not replaced with another claims-made policy form
with a “Retro Date” prior to the effective date of this Agreement, the Consultant must purchase “extended
reporting” coverage for a minimum of five (5) years after completion of the work required by this
Agreement.
d. A copy of the claims reporting requirements must be submitted to the City for review.
3.11 Not a Limitation of Other Obligations. Insurance provisions under this section shall not be
construed to limit the Consultant’s obligations under this Agreement, including Indemnity.
3.12 Additional Coverage. To the extent that insurance coverage provided by Consultant maintains
higher limits than the minimums appearing in Exhibit B, City requires and shall be entitled to coverage for
higher limits maintained.
4. INDEMNIFICATION
4.1. General. To the maximum extent allowed by law, Consultant shall protect, defend, indemnify and
hold harmless City, its elected and appointed officers, agents, employees and volunteers (collectively,
“Indemnified Parties”), from and against any and all claims, demands, causes of action, costs, expenses,
(including reasonable attorneys’ fees and court costs), liability, loss, damage or injury, in law or equity, to
property or persons, including wrongful death, in any manner arising out of or incident to any alleged acts,
omissions, negligence, or willful misconduct of Consultant, its officials, officers, employees, agents, and
contractors, arising out of or in connection with the performance of the Required Services, the results of
such performance, or this Agreement. This indemnity provision does not include any claims, damages,
liability, costs and expenses arising from the sole negligence or willful misconduct of the Indemnified
Parties. Also covered is liability arising from, connected with, caused by or claimed to be caused by the
active or passive negligent acts or omissions of the Indemnified Parties which may be in combination with
the active or passive negligent acts or omissions of the Consultant, its employees, agents or officers, or any
third party.
4.2. Modified Indemnity Where Agreement Involves Design Professional Services. Notwithstanding the
forgoing, if the services provided under this Agreement are design professional services, as defined by
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Consultant Name: EES CONSULTING, INC.Rev. 10/24/17
California Civil Code section 2782.8, as may be amended from time to time, the defense and indemnity
obligation under Section 1, above, shall be limited to the extent required by California Civil Code section
2782.8.
4.3 Costs of Defense and Award. Included in Consultant’s obligations under this Section 4 is
Consultant’s obligation to defend, at Consultant’s own cost, expense and risk, any and all suits, actions or
other legal proceedings that may be brought or instituted against one or more of the Indemnified Parties.
Subject to the limitations in this Section 4, Consultant shall pay and satisfy any judgment, award or decree
that may be rendered against one or more of the Indemnified Parties for any and all related legal expenses
and costs incurred by any of them.
4.4. Consultant’s Obligations Not Limited or Modified. Consultant’s obligations under this Section 4
shall not be limited to insurance proceeds, if any, received by the Indemnified Parties, or by any prior or
subsequent declaration by the Consultant. Furthermore, Consultant’s obligations under this Section 4 shall
in no way limit, modify or excuse any of Consultant’s other obligations or duties under this Agreement.
4.5. Enforcement Costs. Consultant agrees to pay any and all costs City incurs in enforcing Consultant’s
obligations under this Section 4.
4.6 Survival. Consultant’s obligations under this Section 4 shall survive the termination of this
Agreement.
5.FINANCIAL INTERESTS OF CONSULTANT.
5.1 Form 700 Filing. The California Political Reform Act and the Chula Vista Conflict of Interest Code
require certain government officials and consultants performing work for government agencies to publicly
disclose certain of their personal assets and income using a Statement of Economic Interests form (Form
700). In order to assure compliance with these requirements, Consultant shall comply with the disclosure
requirements identified in the attached Exhibit C, incorporated into the Agreement by this reference.
5.2 Disclosures; Prohibited Interests. Independent of whether Consultant is required to file a Form 700,
Consultant warrants and represents that it has disclosed to City any economic interests held by Consultant,
or its employees or subcontractors who will be performing the Required Services, in any real property or
project which is the subject of this Agreement. Consultant warrants and represents that it has not employed
or retained any company or person, other than a bona fide employee or approved subcontractor working
solely for Consultant, to solicit or secure this Agreement. Further, Consultant warrants and represents that it
has not paid or agreed to pay any company or person, other than a bona fide employee or approved
subcontractor working solely for Consultant, any fee, commission, percentage, brokerage fee, gift or other
consideration contingent upon or resulting from the award or making of this Agreement. Consultant further
warrants and represents that no officer or employee of City, has any interest, whether contractual, non-
contractual, financial or otherwise, in this transaction, the proceeds hereof, or in the business of Consultant
or Consultant’s subcontractors. Consultant further agrees to notify City in the event any such interest is
discovered whether or not such interest is prohibited by law or this Agreement. For breach or violation of
any of these warranties, City shall have the right to rescind this Agreement without liability.
6. REMEDIES
6.1 Termination for Cause. If for any reason whatsoever Consultant shall fail to perform the Required
Services under this Agreement, in a proper or timely manner, or if Consultant shall violate any of the other
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covenants, agreements or conditions of this Agreement (each a “Default”), in addition to any and all other
rights and remedies City may have under this Agreement, at law or in equity, City shall have the right to
terminate this Agreement by giving five (5) days written notice to Consultant. Such notice shall identify the
Default and the Agreement termination date. If Consultant notifies City of its intent to cure such Default
prior to City’s specified termination date, and City agrees that the specified Default is capable of being
cured, City may grant Consultant up to ten (10) additional days after the designated termination date to
effectuate such cure. In the event of a termination under this Section 6.1, Consultant shall immediately
provide City any and all ”Work Product” (defined in Section 7 below) prepared by Consultant as part of the
Required Services. Such Work Product shall be City’s sole and exclusive property as provided in Section 7
hereof. Consultant may be entitled to compensation for work satisfactorily performed prior to Consultant’s
receipt of the Default notice; provided, however, in no event shall such compensation exceed the amount
that would have been payable under this Agreement for such work, and any such compensation shall be
reduced by any costs incurred or projected to be incurred by City as a result of the Default.
6.2 Termination or Suspension for Convenience of City. City may suspend or terminate this Agreement,
or any portion of the Required Services, at any time and for any reason, with or without cause, by giving
specific written notice to Consultant of such termination or suspension at least fifteen (15) days prior to the
effective date thereof. Upon receipt of such notice, Consultant shall immediately cease all work under the
Agreement and promptly deliver all “Work Product” (defined in Section 7 below) to City. Such Work
Product shall be City's sole and exclusive property as provided in Section 7 hereof. Consultant shall be
entitled to receive just and equitable compensation for this Work Product in an amount equal to the amount
due and payable under this Agreement for work satisfactorily performed as of the date of the
termination/suspension notice plus any additional remaining Required Services requested or approved by
City in advance that would maximize City’s value under the Agreement.
6.3 Waiver of Claims. In the event City terminates the Agreement in accordance with the terms of this
Section, Consultant hereby expressly waives any and all claims for damages or compensation as a result of
such termination except as expressly provided in this Section 6.
6.4 Administrative Claims Requirements and Procedures. No suit or arbitration shall be brought arising
out of this Agreement against City unless a claim has first been presented in writing and filed with City and
acted upon by City in accordance with the procedures set forth in Chapter 1.34 of the Chula Vista Municipal
Code, as same may be amended, the provisions of which, including such policies and procedures used by
City in the implementation of same, are incorporated herein by this reference. Upon request by City,
Consultant shall meet and confer in good faith with City for the purpose of resolving any dispute over the
terms of this Agreement.
6.5 Governing Law/Venue. This Agreement shall be governed by and construed in accordance with the
laws of the State of California. Any action arising under or relating to this Agreement shall be brought only
in San Diego County, State of California.
6.6 Service of Process. Consultant agrees that it is subject to personal jurisdiction in California. If
Consultant is a foreign corporation, limited liability company, or partnership that is not registered with the
California Secretary of State, Consultant irrevocably consents to service of process on Consultant by first
class mail directed to the individual and address listed under “For Legal Notice,” in section 1.B. of Exhibit
A to this Agreement, and that such service shall be effective five days after mailing.
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7. OWNERSHIP AND USE OF WORK PRODUCT
All reports, studies, information, data, statistics, forms, designs, plans, procedures, systems and any other
materials or properties produced in whole or in part under this Agreement in connection with the
performance of the Required Services (collectively “Work Product”) shall be the sole and exclusive
property of City. No such Work Product shall be subject to private use, copyrights or patent rights by
Consultant in the United States or in any other country without the express, prior written consent of City.
City shall have unrestricted authority to publish, disclose, distribute, and otherwise use, copyright or patent,
in whole or in part, any such Work Product, without requiring any permission of Consultant, except as may
be limited by the provisions of the Public Records Act or expressly prohibited by other applicable laws.
With respect to computer files containing data generated as Work Product, Consultant shall make available
to City, upon reasonable written request by City, the necessary functional computer software and hardware
for purposes of accessing, compiling, transferring and printing computer files.
8. GENERAL PROVISIONS
8.1 Amendment. This Agreement may be amended, but only in writing signed by both Parties.
8.2 Assignment. City would not have entered into this Agreement but for Consultant’s unique
qualifications and traits. Consultant shall not assign any of its rights or responsibilities under this
Agreement, nor any part hereof, without City’s prior written consent, which City may grant, condition or
deny in its sole discretion.
8.3 Authority. The person(s) executing this Agreement for Consultant warrants and represents that they
have the authority to execute same on behalf of Consultant and to bind Consultant to its obligations
hereunder without any further action or direction from Consultant or any board, principle or officer thereof.
8.4 Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an
original, but all of which shall constitute one Agreement after each Party has signed such a counterpart.
8.5 Entire Agreement. This Agreement together with all exhibits attached hereto and other agreements
expressly referred to herein, constitutes the entire Agreement between the Parties with respect to the subject
matter contained herein. All exhibits referenced herein shall be attached hereto and are incorporated herein
by reference. All prior or contemporaneous agreements, understandings, representations, warranties and
statements, oral or written, are superseded.
8.6 Record Retention. During the course of the Agreement and for three (3) years following completion
of the Required Services, Consultant agrees to maintain, intact and readily accessible, all data, documents,
reports, records, contracts, and supporting materials relating to the performance of the Agreement, including
accounting for costs and expenses charged to City, including such records in the possession of sub-
contractors/sub-consultants.
8.7 Further Assurances. The Parties agree to perform such further acts and to execute and deliver such
additional documents and instruments as may be reasonably required in order to carry out the provisions of
this Agreement and the intentions of the Parties.
8.8 Independent Contractor. Consultant is and shall at all times remain as to City a wholly independent
contractor. Neither City nor any of its officers, employees, agents or volunteers shall have control over the
conduct of Consultant or any of Consultant’s officers, employees, or agents (“Consultant Related
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Individuals”), except as set forth in this Agreement. No Consultant Related Individuals shall be deemed
employees of City, and none of them shall be entitled to any benefits to which City employees are entitled,
including but not limited to, overtime, retirement benefits, worker's compensation benefits, injury leave or
other leave benefits. Furthermore, City will not withhold state or federal income tax, social security tax or
any other payroll tax with respect to any Consultant Related Individuals; instead, Consultant shall be solely
responsible for the payment of same and shall hold the City harmless with respect to same. Consultant shall
not at any time or in any manner represent that it or any of its Consultant Related Individuals are employees
or agents of City. Consultant shall not incur or have the power to incur any debt, obligation or liability
whatsoever against City, or bind City in any manner.
8.9 Notices. All notices, demands or requests provided for or permitted to be given pursuant to this
Agreement must be in writing. All notices, demands and requests to be sent to any Party shall be deemed to
have been properly given or served if personally served or deposited in the United States mail, addressed to
such Party, postage prepaid, registered or certified, with return receipt requested, at the addresses identified
in this Agreement at the places of business for each of the designated Parties as indicated in Exhibit A, or
otherwise provided in writing.
(End of page. Next page is signature page.)
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SIGNATURE PAGE
CONSULTANT SERVICES AGREEMENT
IN WITNESS WHEREOF, by executing this Agreement where indicated below, City and Consultant
agree that they have read and understood all terms and conditions of the Agreement, that they fully agree and
consent to bound by same, and that they are freely entering into this Agreement as of the Effective Date.
EES CONSULTING, INC.CITY OF CHULA VISTA
BY:________________________________ BY: ________________________________
Gary S. Saleba MARY CASILLAS SALAS
President/CEO MAYOR
ATTEST
BY: ________________________________
Kerry K. Bigelow, MMC
City Clerk
APPROVED AS TO FORM
BY: ________________________________
Glen R. Googins
City Attorney
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EXHIBIT A
SCOPE OF WORK AND PAYMENT TERMS
1. Contact People for Contract Administration and Legal Notice
A. City Contract Administration:
Dennis Gakunga
276 Fourth Avenue, Chula Vista, CA 91910
619-476-5355
dgakunga@chulavistaca.gov
For Legal Notice Copy to:
City of Chula Vista
City Attorney
276 Fourth Avenue, Chula Vista, CA 91910
619-691-5037
CityAttorney@chulavistaca.gov
B. Consultant Contract Administration:
EES CONSULTING, INC.
570 Kirkland Way #100, Kirkland WA 98033
425-889-2700
saleba@eesconsulting.com
For Legal Notice Copy to:
Diane Running
570 Kirkland Way #100, Kirkland, WA 98033
425-889-2700
running@eesconsulting.com
2. Required Services
A. General Description:
Consultant will assist staff from the City of Chula Vista, the City of La Mesa and the City of Santee
(Partners) in evaluating the data needs for the feasibility analysis, submitting the request for that data to San
Diego Gas and Electric (SDG&E), and then verifying the satisfactory fulfillment of that data request.
Consultant will then develop a load forecast, power supply scenarios, a comparative rates analysis, an
economic impacts assessment, environmental review of possible greenhouse gas emission changes and a pro-
forma analysis for the potential CCA. Consultant will also conduct an extensive sensitivity analysis exploring
a range of possible outcomes for key variables in the analysis. This will be combined with an analysis of
possible regulatory changes and risks to the CCA. Finally, Consultant will explore possible models for the
CCA’s governance and management as well as external funding options
B. Detailed Description:
Consultant will complete the following specific deliverables :
a) Bi-weekly updates with assigned project staff;
b) Coordination with Partners to finalize load data request to SDG&E;
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c) Finalize study scope, assumptions, and power supply scenarios;
d) Summary of communications with and vetting of study assumptions and finding by SDG&E and/or Sempra
Services Corporation;
e) Draft Technical Study in Microsoft Word format, plus additional drafts as necessary;
f) Draft pro-forma model in Microsoft Excel format, plus additional drafts as necessary;
g) Responses to any reasonable third-party reviewer as directed by the Partners;
h) Final Technical Study and all relevant final documents and models;
i) Presentation of study findings and results to all Partner staff, Councils, advisory boards, and/or public
meetings (up to six presentations);
j) Outreach to the public to support the study including assistance in preparing web content, fliers, social media
blasts and press releases for each of the six public meetings.
Deliverables will be invoiced per tasks identified below:
Task Budget
1. Load Study and Forecast $ 6,440
2. Supply Scenario Analysis $ 6,220
3. Rate Analysis and Comparison $ 9,400
4. Pro-Forma Analysis $ 12,480
5. Sensitivity Analysis $ 5,600
6. Regulatory and Risk Analysis $ 3,720
7. Governance, Management and
Funding Models $ 2,800
8. Economic Impacts $ 2,840
9. Deliverables and Reports $ 15,140
10. Presentations, Other $ 24,700
GRAND TOTAL $89,340.00
3. Term:In accordance with Section 1.10 of this Agreement, the term of this Agreement shall begin February
19th, 2019 and end on February 19th, 2020 for completion of all Required Services.
4. Compensation:
A. Form of Compensation
⾙ Fixed Fee Paid in Increments. For the completion of each Deliverable of the Required Services, as identified
in section 2.B., above, City shall pay the fee associated with each Task, as invoiced by the Consultant in the
amounts detailed in section 2.B., above, and not to exceed $89,340 in total.
B. Reimbursement of Costs
⾙ None, the compensation includes all costs
Notwithstanding the foregoing, the maximum amount to be paid to the Consultant for services performed
pursuant to this Agreement shall not exceed $89,340 .
2019-02-19 Agenda Packet Page 335
??City of Chula Vista Agreement No.: 18119
Consultant Name: EES CONSULTING, INC.Rev. 10/24/17
5. Special Provisions
⾙ None
2019-02-19 Agenda Packet Page 336
??City of Chula Vista Agreement No.: 18119
Consultant Name: EES CONSULTING, INC.Rev. 10/24/17
EXHIBIT B
INSURANCE REQUIREMENTS
Consultant shall adhere to all terms and conditions of Section 3 of the Agreement and agrees to provide the
following types and minimum amounts of insurance, as indicated by checking the applicable boxes (x).
Type of Insurance Minimum Amount Form
⾙ General Liability:
Including products and
completed operations,
personal and
advertising injury
$2,000,000 per occurrence for
bodily injury, personal injury
(including death), and property
damage. If Commercial General
Liability insurance with a general
aggregate limit is used, either the
general aggregate limit must apply
separately to this Agreement or the
general aggregate limit must be
twice the required occurrence limit
Additional Insured Endorsement
or Blanket AI Endorsement for
City*
Waiver of Recovery Endorsement
Insurance Services Office Form
CG 00 01
*Must be primary and must not
exclude Products/Completed
Operations
⾙ Automobile Liability $1,000,000 per accident for bodily
injury, including death, and
property damage
Insurance Services Office Form
CA 00 01
Code 1-Any Auto
Code 8-Hired
Code 9-Non Owned
⾙ Workers’
Compensation
Employer’s Liability
$1,000,000 each accident
$1,000,000 disease policy limit
$1,000,000 disease each employee
Waiver of Recovery Endorsement
⾙ Professional Liability
(Errors & Omissions)
$1,000,000 each occurrence
$2,000,000 aggregate
Other Negotiated Insurance Terms: ENTER ANY ADDITIONAL TERMS OR “NONE”
2019-02-19 Agenda Packet Page 337
??City of Chula Vista Agreement No.: 18119
Consultant Name: EES CONSULTING, INC.Rev. 10/24/17
EXHIBIT C
CONSULTANT CONFLICT OF INTEREST DESIGNATION
The Political Reform Act1 and the Chula Vista Conflict of Interest Code2 (“Code”) require designated state and
local government officials, including some consultants, to make certain public disclosures using a Statement of
Economic Interests form (Form 700). Once filed, a Form 700 is a public document, accessible to any member of
the public. In addition, consultants designated to file the Form 700 are also required to comply with certain
ethics training requirements.3
⾙ A. Consultant IS a corporation or limited liability company and is therefore EXCLUDED
4 from disclosure.
☐B. Consultant NOT a corporation or limited liability company and disclosure designation is as follows:
APPLICABLE DESIGNATIONS FOR INDIVIDUAL(S) ASSIGNED TO PROVIDE SERVICES
(Category descriptions available at www.chulavistaca.gov/departments/city-clerk/conflict-of-interest-code.)
Name Email Address Applicable Designation
Enter Name of Each Individual
Who Will Be Providing Service
Under the Contract –If
individuals have different
disclosure requirements,
duplicate this row and complete
separately for each individual
Enter email address(es)☐A. Full Disclosure
☐B. Limited Disclosure (select one or more of the
categories under which the consultant shall file):
☐1. ☐2. ☐3. ☐4. ☐5. ☐6. ☐7.
Justification:
☐C. Excluded from Disclosure
1.Required Filers
Each individual who will be performing services for the City pursuant to the Agreement and who meets the definition
of “Consultant,” pursuant to FPPC Regulation 18700.3, must file a Form 700.
2.Required Filing Deadlines
Each initial Form 700 required under this Agreement shall be filed with the Office of the City Clerk via the City's
online filing system, NetFile, within 30 days of the approval of the Agreement. Additional Form 700 filings will be
required annually on April 1 during the term of the Agreement, and within 30 days of the termination of the
Agreement.
3. Filing Designation
The City Department Director will designate each individual who will be providing services to the City pursuant to
the Agreement as full disclosure, limited disclosure, or excluded from disclosure, based on an analysis of the services
the Consultant will provide. Notwithstanding this designation or anything in the Agreement, the Consultant is
ultimately responsible for complying with FPPC regulations and filing requirements. If you have any questions
regarding filing requirements, please do not hesitate to contact the City Clerk at (619)691-5041, or the FPPC at 1-
866-ASK-FPPC, or (866) 275-3772 *2.
Pursuant to the duly adopted City of Chula Vista Conflict of Interest Code, this document shall serve as the written
determination of the consultant’s requirement to comply with the disclosure requirements set forth in the Code.
Completed by: Cory Downs
1 Cal. Gov. Code §§81000 et seq.; FPPC Regs. 18700.3 and 18704.
2 Chula Vista Municipal Code §§2.02.010-2.02.040.
3 Cal. Gov. Code §§53234, et seq.
4 CA FPPC Adv. A-15-147 (Chadwick) (2015); Davis v. Fresno Unified School District (2015) 237 Cal.App.4th 261; FPPC Reg.
18700.3 (Consultant defined as an “individual” who participates in making a governmental decision; “individual” does not include
corporation or limited liability company).
2019-02-19 Agenda Packet Page 338
Agreement to Share Cost of
Community Choice Aggregation Technical Feasibility Study
Page 1 of 9
V1 – 8/20/18
City of Chula Vista Agreement No.: 19010
This Cost Share Agreement (AGREEMENT) is entered into by the City of Chula Vista, the City of
La Mesa and the City of Santee (collectively, PARTIES, and individually, PARTY), to establish the
responsibilities of each PARTY with respect to the preparation of a Community Choice
Aggregation Technical Feasibility Study.
RECITALS
1. WHEREAS, in 2002, the California State Legislature passed Assembly Bill 117, enabling
Community Choice Aggregation (CCA); and
2. WHEREAS, Community Choice Aggregation enables various entities to serve as
‘community choice aggregators’ to combine electrical loads of multiple end-use
customers and provide power supply services, including facilitating the sale and
purchase of electrical energy, transmission, and other services on behalf of the end-use
customers; and
3. WHEREAS, State law authorizes any city, or group of cities operating as a joint powers
agency, to serve as a community choice aggregator to combine the loads of its
residents, businesses, and municipal facilities to reduce transaction costs to consumers,
provide consumer protections, and leverage the negotiation of contracts; and
4. WHEREAS, prior to furnishing electricity to consumers, a community choice aggregator
is required to file a CCA implementation plan detailing the process and outcomes of
aggregation for adoption by the California Public Utilities Commission; and
5. WHEREAS, an adopted CCA implementation plan is required to address: a. the
organizational structure of the CCA program, its operations, and its funding, b. rate
setting and other costs to participants, c. provisions for disclosure and due process in
setting rates and allocating costs among participants, d. the methods for entering and
terminating agreements with other entities, e. the rights and responsibilities of program
participants, including, but not limited to, consumer protection procedures, credit
issues, and shutoff procedures, f. termination of the program, and g. a description of the
third parties that will be supplying electricity under the program, including, but not
limited to, information about financial, technical, and operational capabilities; and
6. WHEREAS, a CCA Technical Feasibility Study would evaluate the environmental,
financial, economic, and technical implications and overall viability of establishing a CCA
program among the PARTIES; and
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Community Choice Aggregation Technical Feasibility Study
Page 2 of 9
7. WHEREAS, a CCA Technical Feasibility Study would provide the PARTIES with a basis
upon which to determine whether further investment might be warranted to develop a
CCE implementation plan; and
8. WHEREAS, the City of Chula Vista, the City of La Mesa and the City of Santee have each
expressed interest in studying the feasibility of establishing CCA through Council
resolution or by some other policy directive; and
9. WHEREAS, the City of Chula Vista has agreed to provide project management and
contract administration services on behalf of the PARTIES and to engage a consultant to
prepare a joint CCA Technical Feasibility Study; and
10. WHEREAS, the PARTIES have agreed to share the costs of a joint CCA Technical
Feasibility Study; and
11. WHEREAS, the PARTIES have agreed that the costs of the CCA Technical Feasibility Study
will be based upon a scope of work to be finalized and unanimously agreed upon by the
PARTIES, in general accordance with the tasks outlined in Exhibit A to this AGREEMENT
and incorporated herein by this reference.
AGREEMENT
NOW, THEREFORE, the PARTIES mutually agree as follows:
I. PURPOSE:The purpose of this AGREEMENT is to identify the PARTIES’ individual and
collective responsibilities and cost-sharing obligations with respect to the
preparation of a joint CCA Technical Feasibility Study.
II. TERM: The term of this AGREEMENT shall commence once the AGREEMENT is fully
executed by all PARTIES and shall end upon completion of the CCA Technical
Feasibility Study.
III. PARTY RESPONSIBILITIES AND PARTICIPATION:
A.RESPONSIBILITIES OF PARTY LEAD: The City of Chula Vista is hereby designated
as PARTY Lead. The City of Chula Vista will be responsible for overall project
management, administration of consultant contracts, ensuring the quality and
timeliness of consultant work products, and coordinating and facilitating
cooperation among the PARTIES and the consultant.
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Agreement to Share Cost of
Community Choice Aggregation Technical Feasibility Study
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B. RESPONSIBILITIES OF ALL PARTIES: PARTIES agree to participate in studying the
feasibility of CCA, including the process of preparing a CCA Technical Feasibility
Study and agree to assign one (1) person to serve as its representative to
participate in meetings (at least 80% of all meetings), participate in a consultant
selection panel (as deemed appropriate by all PARTIES), and collaborate on
developing strategies, making decisions, and reviewing work products and
submittals. Each PARTY agrees to be responsive in this effort and, while
recognizing that all parties may have different interests, the PARTIES agree to
aim for consensus on decisions whenever possible.
The PARTIES shall have full access to, and opportunity to provide comments on,
all consultant work product, including working documents. All PARTIES shall
have co-ownership of all consultant work products.
IV. FUNDING:
A.Each PARTY shall pay its share of expenses within sixty (60) days of receipt of an
invoice from the PARTY Lead. The PARTY Lead shall send invoices to the City of
La Mesa and City of Santee on a quarterly basis based on a proportional
distribution of costs over the Fiscal Year. Funds collected and not expended at
termination of the AGREEMENT shall be refunded or credited to the PARTY that
contributed the funds.
B.The total cost incurred by each PARTY shall not exceed those shown in Table 1
without the prior written approval of each PARTY and amendment of this
AGREEMENT by all PARTIES.
C.The total cost to prepare the CCA Technical Feasibility Study, excluding the cost
associated with requesting the data from SDG&E, shall not exceed $89,340. That
total cost will be divided among the PARTIES as shown in Table 1 below. The
not-to-exceed costs allocated in Table 1 are based on each PARTY paying 20% of
the Study Cost plus a per capita allotment.
Table 1. Cost Share Budget
City Total
Population
Proportional
Population
Proportional
Pop. Cost
Fixed Cost
(20%)Total Study Cost
Chula
Vista 267,172 0.69 $24,784.11 $17,868 $43,082.43
La Mesa 59,948 0.16 $5,561.05 $17,868 $22,998.73
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Agreement to Share Cost of
Community Choice Aggregation Technical Feasibility Study
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Santee 58,113 0.15 $5,390.83 $17,868 $23,258.83
Total 385,233 1.00 $35,736 $53,604 $89,340
V. AMENDMENTS TO THE AGREEMENT: This AGREEMENT may be amended upon
unanimous consent of the PARTIES. No amendment shall be effective unless agreed
to in writing by all PARTIES.
VI. GOVERNING LAW: This AGREEMENT shall be governed and construed in accordance
with the laws of the State of California. If any provision or provisions shall be held to
be invalid, illegal or unenforceable, it shall not in any way affect the validity, legality,
and enforceability of the remaining provisions. In addition, each PARTY agrees to
comply with all federal, state and local laws and ordinances applicable to the work
to be performed under the terms of this AGREEMENT.
VII. WAIVER AND CONSENT: No term or provision hereof shall be deemed waived and
no breach of any term or provision hereof shall be deemed consented to, unless
such waiver or consent shall be in writing and signed by the PARTY alleged to have
so waived or consented. No waiver by any PARTY of any term or provision hereof,
whether express or implied, shall constitute a waiver by that PARTY of any other
term or provision hereof. No consent by any PARTY to a breach of any term or
provision hereof, whether express or implied, shall constitute a consent by that
PARTY to a breach of any other different or subsequent breach of any term or
provision hereof.
VIII. DISPUTES: The PARTIES agree to mediate any dispute prior to filing suit or
prosecuting suit against the other parties. In the event suit is brought upon this
AGREEMENT to enforce its terms, each PARTY shall be responsible for its own
attorneys’ fees and costs.
IX. APPLICATION OF PRIOR AGREEMENTS: This AGREEMENT constitutes the entire
Agreement between the PARTIES with respect to the subject matter; all prior
agreements, representations, statements, negotiations, and undertakings are
superseded hereby.
X. TERMINATION: Any PARTY may terminate this AGREEMENT by giving written notice
to the other PARTIES no less than 30 days prior to the effective date of termination.
Termination of this AGREEMENT does not release any PARTY from its financial
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Agreement to Share Cost of
Community Choice Aggregation Technical Feasibility Study
Page 5 of 9
responsibilities as outlined in Section IV of this AGREEMENT. Upon termination, the
terminating PARTY shall pay its cost share in full.
XI. ADVICE OF COUNSEL: Each PARTY acknowledges it has consulted with and been
advised by its respective attorneys concerning the terms of this AGREEMENT, or that
it knowingly declined to consult with or seek the advice of an attorney, and that it
has executed this AGREEMENT after independent investigation.
XII. JOINT DRAFT: Each PARTY has had the opportunity to participate in the drafting and
preparation of this AGREEMENT. Any construction to be made of this AGREEMENT
or any of its terms or provisions shall not be construed against any one PARTY.
XIII. WARRANTY OF AUTHORITY TO EXECUTE AGREEMENT: Each person executing this
AGREEMENT on behalf of any PARTY hereto hereby warrants that he or she has
authority to so execute this AGREEMENT in that capacity, that no other approval or
consent other than that of the person executing this AGREEMENT is necessary for
the due and legal execution of this AGREEMENT and that the PARTY on whose behalf
the AGREEMENT is signed, including that PARTY’s agents, officers and employees, is
legally bound thereby as of the date the AGREEMENT is executed.
XIV. COUNTERPARTS: This AGREEMENT may be executed in counterparts, with the same
force and effect as if executed in a single, complete document. For purposes of this
AGREEMENT, a facsimile or Portable Document Format (“PDF”) execution shall be
considered as the equivalent of a wet ink signature, shall be deemed good and valid
acceptance of this AGREEMENT, and shall be reasonably relied upon by all PARTIES.
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Agreement to Share Cost of
Community Choice Aggregation Technical Feasibility Study
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IN WITNESS THEREOF, this AGREEMENT is executed as follows:
For the City of Chula Vista
BY: ________________________________
MARY CASILLAS SALAS
MAYOR
ATTEST
BY: ________________________________
Kerry K. Bigelow, MMC
City Clerk
APPROVED AS TO FORM
BY: ________________________________
Glen R. Googins
City Attorney
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Agreement to Share Cost of
Community Choice Aggregation Technical Feasibility Study
Page 7 of 9
IN WITNESS THEREOF, this AGREEMENT is executed as follows:
For the City of La Mesa
_____________________________________________________________
Signature Date
____________________________________________
Title
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Agreement to Share Cost of
Community Choice Aggregation Technical Feasibility Study
Page 8 of 9
IN WITNESS THEREOF, this AGREEMENT is executed as follows:
For the City of Santee
_____________________________________________________________
Signature Date
____________________________________________
Title
2019-02-19 Agenda Packet Page 346
Agreement to Share Cost of
Community Choice Aggregation Technical Feasibility Study
EXHIBIT A: Draft Scope of Work
Page 9 of 9
V1 – 8/20/18
City of Chula Vista Agreement No.: 19010
The specific deliverables provided under this Agreement include the following:
a) Bi-weekly updates with assigned project staff;
b) Coordination with Partners to finalize load data request to SDG&E;
c) Finalize study scope, assumptions, and power supply scenarios;
d) Summary of communications with and vetting of study assumptions and finding by SDG&E
and/or Sempra Services Corporation;
e) Draft Technical Study in Microsoft Word format, plus additional drafts as necessary;
f) Draft pro-forma model in Microsoft Excel format, plus additional drafts as necessary;
g) Responses to any reasonable third-party reviewer as directed by the Partners;
h) Final Technical Study and all relevant final documents and models;
i) Presentation of study findings and results to all Partner staff, Councils, advisory boards,
and/or public meetings (up to six presentations);
j) Outreach to the public to support the study including assistance in preparing web content,
fliers, social media blasts and press releases for each of the six public meetings.
2019-02-19 Agenda Packet Page 347
City of Chula Vista and La Mesa
Request for Proposal RFP P08-18/19
Community Choice Aggregation Technical
Feasibility Study Services
November 2018
A registered professional engineering and
management consulting firm with offices in
Kirkland, WA, Portland OR and La Quinta, CA
570 Kirkland Way, Suite 100
Kirkland, Washington 98033
Telephone: (425) 889-2700
www.eesconsulting.com
2019-02-19 Agenda Packet Page 348
570 Kirkland Way, Suite 100
Kirkland, Washington 98033
Telephone: 425 889-2700 Facsimile: 425 889-2725
A registered professional engineering corporation with offices in
Kirkland, WA, Portland, OR and La Quinta, CA
November 19, 2018
Mr. Victor De La Cruz
City of Chula Vista
276 Fourth Avenue
Chula Vista, CA 91910
SUBJECT: RFP 08-18/19 – Community Choice Aggregation Technical Feasibility Study Services
Dear Mr. De La Cruz:
EES Consulting, Inc. (EES) is pleased to submit this proposal to prepare a Community Choice
Aggregation (CCA) Technical Feasibility Study (Study) to the Cities of Chula Vista and La Mesa
(Partners).
EES has previously prepared CCA Feasibility Analyses, Business Plans and Implementation Plans for
the Counties of Los Angeles, Alameda, and Ventura, the San Bernardino Associated Governments,
the Coachella Valley Association of Governments, Western Riverside Council of Governments, and
the City of San José, and is currently preparing a CCA feasibility study for Butte County and the Cities
of Encinitas, Carlsbad, Del Mar and Oceanside. EES has also provided CCA Feasibility Peer Review
services for the City of Solana Beach and King City and is currently peer reviewing CCA feasibility
studies for the City of San Diego. In addition, EES has recently been hired by Sustain OC to perform a
CCA feasibility study for Orange County. Finally, EES is an ongoing participant in numerous CCA-
related regulatory proceedings at the California Public Utility Commission (CPUC), including the
recently concluded Power Charge Indifference Adjustment (PCIA) review proceeding (R.17-06-026).
EES personnel have expertise in all areas of electric utility operations, which has developed over our
40 years of working as a full-service engineering, financial and regulatory consulting firm for the
electric utility industry. EES professional staff members have backgrounds in engineering, economics,
finance, financial analysis, resource development, distributed energy resources (DER), wholesale
power and gas markets, public administration, operations research, telecommunications and utility
management. Prior to consulting, many of our principals have worked for a utility or regulatory
agency. This understanding of the day-to-day workings of a typical utility is invaluable in working
2019-02-19 Agenda Packet Page 349
Mr. Victor De La Cruz
November 19, 2018
Page 2
with clients and managing projects in an efficient and cost-effective manner. In addition, the senior
staff at EES have professional licenses and/or one or more graduate degrees to supplement their
practical experience.
Our broad base of clients includes utilities and industrial companies located throughout North
America, with a focus on municipalities, cooperatives, CCAs and public power utilities. EES has a track
record of success in arenas where the results of the evaluation or analysis may have far reaching
effects on the viability of an organization and the local community. Because of the size of our firm
and our highly qualified staff, we can deliver results in less time and with less expense to our clients.
We are responsive and focused on cost-effective solutions for our clients' needs, and always
recommend the most direct and efficient means of carrying out a project. The success of our
approach has resulted in the large volume of repeat business that EES enjoys.
This proposal will remain valid, including all pricing proposals, through the duration of the
project.
We look forward to working with the Partners on this interesting project and hope to hear back from
you soon. In the meantime, feel free to call me with any questions.
Very truly yours,
Gary Saleba
President/CEO
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CITIES OF CHULA VISTA/LA MESA – PROPOSAL FOR COMMUNITY CHOICE AGGREGATION TECHNICAL FEASIBILITY STUDY SERVICES i
Contents
General Information ................................................................................................... 1
Qualifications ............................................................................................................. 3
Work Plan .................................................................................................................. 8
References/Previous Work ....................................................................................... 15
Proposed Cost .......................................................................................................... 16
Conflicts of Interest .................................................................................................. 18
Resumes
Partial Client List
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CITIES OF CHULA VISTA/LA MESA – PROPOSAL FOR COMMUNITY CHOICE AGGREGATION TECHNICAL FEASIBILITY STUDY SERVICES 1
General Information
EES Consulting, Inc. (EES) is a registered professional engineering and management consulting firm
that has been serving the utility industry since 1978 with offices in Kirkland, Washington; Portland,
Oregon; and La Quinta, California. We have over 500 utility clients across North America with our
primary focus within the Western Electricity Coordinating Council (WECC) reliability area. EES’s
professional staff have backgrounds in the areas of engineering, economics, finance, public
administration, operations, research and general management. EES offers a range of utility
management services including resource planning, financial analysis, cost of service analysis, rate
studies, load forecasting, market analysis, and regulatory compliance and analysis. A full description
of EES’s lines of business, personnel, and clientele can be found on our website at:
www.eesconsulting.com.
CCA Experience: EES has previously prepared CCA Feasibility Analyses, Business Plans and
Implementation Plans for the Counties of Los Angeles, Alameda, and Ventura, the San Bernardino
Associated Governments, the Coachella Valley Association of Governments, Western Riverside
Council of Governments, and the City of San José, and is currently preparing a CCA feasibility study
for Butte County and the Cities of Encinitas, Carlsbad, Del Mar and Oceanside. EES has also provided
CCA Feasibility Peer Review services for the City of Solana Beach and King City and is currently peer
reviewing CCA feasibility studies for the City of San Diego. In addition, EES has recently been hired by
Sustain OC to perform a CCA feasibility study for Orange County. Finally, EES is an ongoing participant
in numerous CCA-related regulatory proceedings at the California Public Utility Commission (CPUC),
including the recently concluded Power Charge Indifference Adjustment (PCIA) review proceeding
(R.17-06-026).
The following organizational chart outlines EES’s management consulting team:
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CITIES OF CHULA VISTA/LA MESA – PROPOSAL FOR COMMUNITY CHOICE AGGREGATION TECHNICAL FEASIBILITY STUDY SERVICES 3
Qualifications
EES Staffing
As noted in the previous section, EES has worked with numerous CCA clients throughout California
fulfilling tasks including feasibility analysis, peer review, regulatory compliance, financing, CPUC
monitoring, and CCA implementation technical consulting. The project team proposed for this project
is the same team that has completed EES’s previous CCA work and therefore brings substantial
experience and subject-specific knowledge on CCA issues. Narrative resumes for staff members are
included in Appendix A.
Name Position Project Role
Gary Saleba President and CEO Project Lead, Primary Contact
Gail Tabone Senior Associate Quality Assurance
Steve Andersen Manager Power Supply
Amber Nyquist Manager Financial Proformas
Zac Yanez Project Manager Financial Proformas
Ted Light Project Manager Technical Assistance
Kyle Morrill Senior Analyst Technical Assistance
Russ Schneider Senior Analyst Technical Assistance
Seung Kim, P.E. Electrical Engineer Technical Assistance
Scott Mahnken, P.E. Civil Engineer Technical Assistance
Howard Choy Senior Associate DER and Regulatory Compliance
Gary Saleba, President/CEO
Role: Project Leader, Quality Control
Years of Employment with EES: 39 years
M.B.A., Finance, Butler University, Indianapolis, IN / B.A., Economics & Mathematics, Franklin College, Franklin, IN
Gary Saleba will serve as the Project Leader and primary contact for the Partner cities on this project.
Gary has over 30 years of experience at EES providing expertise on utility and electric power issues
to communities, utilities, and governments. Gary has served as Project Leader on EES’s previous CCA
work, providing quality assurance and counseling advice to clients. Gary is also responsible for EES’s
corporate management, financial and strategic planning engagements primarily for electric, natural
gas and water utilities. He has extensive experience in the areas of utility rate design, revenue
requirement analysis, cost of service, financial planning, management audits, professional
development educational seminars, marketing, consumer research, forecasting, integrated resource
planning, cost-benefit analyses, overall strategic planning, power procurement, and mergers and
acquisitions.
Having worked as a utility employee, Gary combines an extensive background as both a utility
industry expert and a management consultant. He is able to draw upon this professional and
educational experience to manage projects including comprehensive utility feasibility studies, cost of
service studies, strategic planning, and management critiques for clients throughout North America.
His experience extends to alternative fuel cost comparisons, econometric forecasting models,
resource planning and reliability studies. Gary has participated in numerous generic utility
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CITIES OF CHULA VISTA/LA MESA – PROPOSAL FOR COMMUNITY CHOICE AGGREGATION TECHNICAL FEASIBILITY STUDY SERVICES 4
proceedings, testified before over 200 regulatory bodies and courts of law, and coordinated over 500
utility planning and operational studies.
Gary has served on numerous energy and natural resource-related trade associations, including as
Chairman of the American Water Works Association Financial Management Committee and
Management Division. He has also served on the board of directors for the Northwest Public Power
Association and on the Board of Directors for ENERconnect, Inc., a bulk power aggregation and
procurement entity serving the municipal utilities in the Province of Ontario.
Gail Tabone, Senior Associate
Role: Assistant Project Leader, Quality Control
Years of Employment with EES: 25 years
M.S., Agricultural and Applied Economics, University of Minnesota / B.S., Economics, University of Minnesota
Gail has over 25 years of experience in short- and long-term utility planning related to both operations
and financial analysis. Gail has managed projects concerning power supply planning, load
aggregation, cost of service and rate analyses, and regulatory proceedings. Her experience includes
power supply management for large public utilities. These projects included load forecasting,
optimization of resource and contract options, procurement and negotiations for power supply,
power supply cost estimation, negotiating transmission contracts, auditing of scheduling and
dispatching services, rate design and devising customer choice programs.
Gail participated in the utility deregulation process very early on when she assisted an Alberta
municipal utility through the deregulation that occurred in that Province resulting in the
establishment of a power pool and a grid operating company. She was involved in strategic planning
and regulatory intervention for the utility and performed an unbundled cost of service study
incorporating the new power supply and transmission costs.
Gail has been actively involved in resource planning, evaluating resource proposals and negotiating
contracts for numerous utilities. She has assisted a group of public utilities with load aggregation,
evaluation of power supply proposals, and negotiations for supply and transmission contracts. She
has also assisted municipal utilities in California in transmission rate design and has worked for
publicly-owned utilities with respect to participation in the California ISO.
Gail is skilled at determining clients’ needs in the changing utility environment. She develops unique
approaches to the analysis of issues facing each client. While her primary focus is economic, she also
has a thorough knowledge of the technical issues related to power supply diversification.
Steven Andersen, Manager, Project Evaluations
Role: Power Supply Specialist
Years of Employment with EES: 21
B.S., Electrical Engineering, University of Washington
Steve has over 20 years of experience developing wholesale power supply pricing and financial
analysis for electric utilities. Steve’s broad knowledge of the engineering field enables him to handle
technical issues and provide economic and technical analyses for utility and industrial clients of EES.
He has evaluated power supply proposals for many utilities across the U.S. His background in power
engineering also allows him to assess technical barriers to savings in the changing electric industry.
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Steve has been responsible for managing the interplay of multiple power supply contracts for major
electric utilities. He has monitored the hourly loads and power schedules and recommended changes
to economically optimize the utilities’ various resources. He has also negotiated and implemented
short and long-term power supply and transmission contracts on behalf of the utilities.
Steve has prepared integrated resources plans for both large and small utilities and has performed
resource feasibility studies for both utility and industrial clients. He has performed cost of service
analyses for many utilities. This analysis includes developing rates for residential, commercial and
large industrial customer classes. He has also audited the power supply costs of large industrial
corporations and suggested options for reducing their overall costs. Steve has experience monitoring
gas and electric markets, and recommending purchases based on potential savings in total power
supply costs. He is familiar with the functionality of hourly, daily, monthly, and long-term energy
markets.
Amber Nyquist, Manager, Economic Evaluations
Role: Load Forecasting Specialist
Years of Employment with EES: 11
M.A., Economics, Simon Fraser University / B.A., Economics, Western Washington University
Amber has over 10 years of experience advising electric power and Community Choice Aggregation
clients. Amber provides analytical expertise for EES in support of economic and financial studies. She
offers experience and knowledge to a wide range of topics related to regulated utilities. Her
background includes cost of service analysis, electric rate design, wholesale rate setting, and other
power supply costs or related information. She assists in Integrated Resource Planning as well as
independent resource evaluation. Specific areas of expertise include demand-side and conservation
resources, geothermal, wind, renewable energy credits, gas-fired, and other resources.
In addition to resource planning, Amber uses her background in econometrics and data analysis to
develop load forecasts, normalize electric loads according to weather, and to develop market price
forecasts. She also conducts conservation program evaluations and provides utilities with statistically
significant results, which assist in utility program planning, data collection, and presentations. Amber
has performed over 50 conservation potential assessment studies for electric utilities on the west
coast.
Zac Yanez, Project Manager
Role: Financial Proformas
Years of Employment with EES: 1
B.A., Finance, University of Texas at Austin
Zac Yanez brings 17 years of experience and a strong utility, economic, and engineering background
to EES. Mr. Yanez leverages strong analytical expertise to support financial studies and regulatory
research. Prior to joining EES, Mr. Yanez held several positions within the utility industry, in both
public and investor-owned utilities. His background spans operations, regulatory policy analysis and
support, resource acquisition, resource evaluation, conservation planning, resource portfolio
planning and optimization, as well as economic and financial analysis. His varied background provides
a unique perspective and a holistic understanding of utility issues. Mr. Yanez holds a B.B.A in Finance
from The University of Texas at Austin.
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Ted Light, Project Manager
Role: Technical Assistance, DSM Support
B.S., Aeronautical & Aerospace Engineering, Purdue University
Certified Energy Manager (CEM)
Ted Light is a Project Manager with a specialty in energy efficiency and demand-side
management. He brings nearly nine years of experience to EES, having worked previously for the
Energy Trust of Oregon, the non-profit energy efficiency and renewable energy program
administrator for Oregon’s investor-owned utilities. He has expertise and knowledge on a broad
array of energy efficiency program management and planning topics including:
conservation/DSM potential assessments, conservation program planning, program data
analysis, and cost-benefit analyses. Ted is a Certified Energy Manager with the Association of
Energy Engineers and holds a B.A. in Aerospace Engineering from Purdue University.
Kyle Morrill, Senior Analyst
Role: Technical Assistance, DSM Support
M.A., Economics, University of Colorado Denver
B.S., Economics, University of Puget Sound
Kyle Morrill provides analytical expertise for EES in support of economic and financial studies.
Mr. Morrill offers experience and knowledge to a wide range of topics re lated to regulated
utilities. Mr. Morrill’s background includes economic analysis, econometric forecasting,
municipal solid waste policy and demand-side management analysis. In addition to his
background in economics, Mr. Morrill is also trained in data management and research. He has
lead data management and collection for research institutions and local government assisting in
policy and demographic analysis.
Russell Schneider, Senior Financial Analyst
Role: Technical Assistance
M.S., Engineering Technology Management, Washington State University
B.A., Economics, Reed College
Russell Schneider is a Senior Financial Analyst with expertise in financial planning, power supply,
transmission, strategic planning, resource development, forecasting, risk analysis, smart grid,
meter data management, and rate design. Russ brings 15 years of experience and a strong
economic, engineering, and technology background. He has utility experience completing load
research, rate design, cost of service, automated meter reading cost-benefit, power requirement,
load forecast, conservation potential, and other financial studies. Russ regularly presented at
trustee meetings on forecasting, risk, reliability, power supply and transmission issues for many
years. Russ has also been actively involved in the areas of smart grid, demand response, energy
efficiency, and state-level legislative issues.
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Seung Kim, P.E., Senior Electrical Engineer
Role: Technical Assistance
B.S., Electrical Engineering, Seoul National University, University of Washington
M.S., Electrical Engineering, University of Washington
Seung Kim has over 35 years of broad experience in electrical design and consultation. As project
manager and lead electrical engineer, he is experienced in all phases of hydroelectric and power
system design and implementation. Mr. Kim has performed condition assessment, conceptual
and feasibility studies, specification development, bid evaluations, and provided assistance
during construction of projects. His areas of interest include switchgear, protective re laying and
controls, transformers, SCADA systems, communications and instrumentation systems. Mr. Kim
has prepared procurement and technical specifications, one-line and three-line diagrams, control
schematic and wiring diagrams, and equipment layouts. He has hands-on experience in
designing, assembling and testing of relay control panels and switchgear equipment. Mr. Kim is
a registered electrical engineer in nine states, including California.
Scott Mahnken, P.E., Senior Civil Engineer
Role: Technical Assistance
B.S., Civil Engineering, Colorado State University
Scott Mahnken is experienced in the design of concrete structures, earthen and concrete dams,
tunnels and other structures related to hydropower projects. He has been involved in every
phase of project development, from reconnaissance and planning, to final design and
construction inspection. He has experience designing dams, spillways, intake structures, steel
pipelines and penstocks, and powerhouses. Mr. Mahnken has served as a FERC -approved
independent consultant responsible for safety reviews (Part 12 inspections) of hydroelectric
projects. Mr. Mahnken has prepared contract documents, plans and specifications for
construction for more than 20 projects. He has administered subcontracts to p erform
geotechnical and surveying work. As engineer for the owner on several projects, he has reviewed
and commented on other engineer’s plans and designs.
Howard Choy, Senior Associate
Role: DER and Regulatory Compliance
B.S., Mechanical Engineering, University of California at Berkeley
Registered Professional Engineer and Certified Energy Manager, California
Howard Choy brings more than 30 years of diversified experience in the energy industry. Howard has
spent the past 17 years managing the Los Angeles County Office of Sustainability, which manages
energy and environmental programs for both municipal operations and the Los Angeles County
region. Howard will head up the project team’s DER evaluation and assist in regulatory compliance
activities.
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Work Plan
EES President and CEO, Gary Saleba, will serve as Project Lead and Point of Contact for Partner staff
on this project. Gary has lead the EES team in the development of CCA Feasibility Analyses for
numerous municipal and county entities across California. Leveraging this experience, the EES team
can guarantee its ability to deliver results on schedule and on budget. EES will work closely with staff
from the Partners to account for the priorities and concerns of the cities and their communities in
the analysis. These priorities may include offering competitive rates, creating local economic benefits,
and reducing environmental impacts from electricity generation.
In summary, EES will assist staff from Partners in evaluating the data needs for the feasibility analysis,
submitting the request for that data to San Diego Gas and Electric (SDG&E), and then verifying the
satisfactory fulfillment of that data request. EES will then develop a load forecast, power supply
scenarios, a comparative rates analysis, an economic impacts assessment, environmental review of
possible greenhouse gas emission changes and a pro-forma analysis for the potential CCA. EES will
also conduct an extensive sensitivity analysis exploring a range of possible outcomes for key variables
in the analysis. This will be combined with an analysis of possible regulatory changes and risks to the
CCA. Finally, EES will explore possible models for the CCA’s governance and management as well as
external funding options.
Throughout the study process, EES will check-in regularly with staff from the Partners to provide
updates, solicit feedback, and ensure client expectations are fulfilled. EES will document all methods
and assumptions used in the analysis and provide the Partners with its analytical modeling tools to
ensure that the Partners are comfortable with the model inputs and results. A draft study will be
provided to the Partners for review at least one month before the agreed on final study submission
date. EES will then be available to present the study to staff, city councils, or community groups as
needed by the Partners. Each of the key major components of this project’s scope of work are
detailed below.
1. Load Study and Forecast
EES will request, receive, and verify three years of historic load data from SDG&E for each of the
Partners’ service areas. EES will then develop a load forecast for each of the Partners individually as
well as combined. Load data will be aggregated by rate schedule for monthly energy use, peak
demand, and number of accounts. Customers currently receiving Direct Access (DA) service will be
excluded from the analysis, as these customers, at least initially, do not typically participate in CCAs.
In addition, the load forecast will take into account the potential for expansion under the new DA
caps.1 EES will draw on the customer participation rates at other CCAs across California as well as
local demographic factors to estimate a base-case opt-out rate for the Partners. EES will use energy
growth rate forecasts published by the California Energy Commission to model a base-case scenario
of load growth into the future. The load forecast will take into account behind the meter generation,
storage, and line losses.
1 CA SB 237 increases the direct access cap by 4,000 GWh
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EES has already developed the software model to process raw SDG&E customer data and translate it
into the necessary load curves such as in Figure 1 below. Having this data software and being familiar
with SDG&E data processes is a big advantage for EES. EES will use this model to estimate monthly
peak demand for each rate class to determine the CCA’s resource adequacy requirements (RAR).
SDG&E standard transmission and distribution losses will then be applied to evaluate wholesale
energy purchase needs. Load reduction from energy efficiency, distributed energy resources, such as
from small-scale solar or from energy storage, will be modeled separately to allow for analysis of
several scenarios based on economic and technical potential.
Figure 1
Sample Load Profile – Typical SDG&E Summer Weekday Load Profile by Customer Class
Based on the load-forecast output, EES will work with the Partners to develop a possible phase-in
scenario for the CCA. CCA phases typically use rate schedule, account ownership, or geographic
regions to differentiate customers into groups for a staggered CCA roll-out that can then be
implemented more smoothly than if all accounts were launched simultaneously.
2. Rate Analysis and Comparison
Electricity rates for CCA customers include three components: the CCA’s cost of generation, SDG&E’s
cost for transmission and distribution (T&D), and regulated charges such as the Power Charge
Indifference Adjustment (PCIA). Based on the outputs of the load forecast and CCA power supply
scenario analysis, EES will develop a rate projection for each of these components for the potential
CCA, as well as the competing SDG&E rates out to 10 -years. A discussion of how rate structure
impacts CCA customer savings will also be included in the analysis.
The CCA generation cost is primarily determined by the cost of power procurement and scheduling,
then secondarily by the cost of operating the CCA. Base case procurement cost assumptions will be
informed by the power supply scenarios described in the following section. To arrive at power supply
cost, EES will draw on current energy market trends , forecasts of market and renewable price
projections, and the large EES data base of power cost forecasts derived from numerous other CCA
feasibility studies. High and low price scenarios for each of these inputs will be ass essed as part of
the sensitivity analysis.
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CCA operational costs include the cost of capital, data management, uncollected accounts, staffing,
facilities, legal, and regulatory costs such as the CC A surety bond. EES will also evaluate the impacts
of potential CCA customer programs such as a feed-in tariff, net energy metering, or other such
programs operated by the CCA to encourage renewable energy project development within its
service territory. These programs will be evaluated for potential financial and environmental benefits
to the CCA and its customers.
Based on these expenses, EES will estimate the total CCA revenue requirement (budget) and resulting
unit costs (rates) for 10-years of operation. Projected revenues will be compared to the annual
revenue requirement to identify a rate for existing monthly rates and charges. If necessary, the Plan
can be tailored to phase-in rate changes over time.
EES will also evaluate the range of possible regulated surcharge costs, such as for the PCIA. The PCIA
is a charge applied by the CPUC to ensure that IOU stranded generation costs are not
disproportionately passed on to SDG&E’s remaining bundled customers as CCAs are formed. EES
monitors all CCA-relevant CPUC proceedings very closely to ensure our regulated charge forecast
accounts for the most up-to-date regulations. The sensitivity analysis will also explore a range of
possible PCIA rates and scenarios.
Finally, EES will project SDG&E’s power supply costs based on SDG&E’s latest power supply filings,
procurement strategy, projected generation costs, and RPS requirements. SDG&E’s T&D rates will be
forecast based on distribution system investment trends, recent rate filings, and the revenue
requirements stated in SDG&E’s most recent CPUC filings. Additional sources of variability, such as
high and low gas and hydro pricing, and larger economic trends will be explored as part of a sensitivity
analysis.
3. Supply Scenario Analysis
EES will work with staff from the Partners to develop multiple power supply scenarios that match the
needs and priorities of the communities. Scenarios may vary in their share of renewable energy,
greenhouse-gas free energy, locally generated energy, and use of specific generation technologies.
All scenarios will consider that consumers would be able to opt-up to a 100% renewable option, which
would be offered on a voluntary basis, with a substantial portion of the electricity from in-State and
local renewable resources. One possible set of scenarios might look as follows:
Option 1: Match SDG&E’s share of RPS-compliant and GHG-free generation.
Option 2: Minimum 50% RPS compliant power.
Option 3: Minimum 75% RPS compliant power.
Option 4: Launch CCA operations with 75% RPS-compliant power and build to 100% RPS-
compliance by 2030.
The project team will review potential electric service providers, the cost of using these power
sources, and their capacity to serve the Partners. The cost of service will be quantified under each
scenario, and related rate impacts and estimates of the projected costs for each supply portfolio
scenario will be provided. To evaluate such local opportunities for the CCA, the project team will
correspond with potential electric service providers to determine indicative pricing, as well as CAISO
and administrative costs. Category 3 renewables will not be included in the portfolio analysis. This
analysis will also estimate costs associated with scheduling and ancillary services.
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The energy procurement analysis will also explore alternative supply options such as energy efficiency
programs and local renewable projects (e.g., net energy metering, distributed generation, community
solar, etc.). Finally, EES will calculate the GHG emissions reductions of each power supply scenario to
ensure the resource portfolios meet each jurisdiction’s GHG reduction goals.
4. Pro-Forma Analysis
EES will prepare a pro-forma financial model that can be adjusted and re-run to evaluate CCA viability
under multiple organizational and governance scenarios (i.e. each jurisdiction operating
independently or both together). The pro-forma will include a cash-flow analysis with itemized annual
CCA operating expenses over the 10-year analysis period. These costs will include start-up costs, CCA
surety bond, cost of capital, data management, staffing, customer service, legal services, marketing,
accounting, and all power procurement costs such as scheduling, transmission, and surcharges. EES
will detail collection of reserves to provide emergency rate stabilization for the CCA in the future.
These operating costs will be based on the operating costs of existing CCAs and scaled for the size of
the program. Based on these expenses, EES will estimate the total CCA revenue requirement and
resulting unit costs for 10-years of operation. The analysis will address the minimum viable number
of customers for each CCA. To tie these components together, the pro-forma will develop a cost-
benefit analysis of the potential program.
The pro-forma will evaluate CCA financial feasibility under up to five geographic scenarios as
determined by the Partners.
5. Sensitivity Analysis
EES will examine CCA viability under a wide range of values for all key inputs in the analysis. This
analysis will ensure that the recommended resource plan is appropriate under unexpected market
and regulatory conditions. The sensitivity analysis will include the following variables:
Market prices for conventional and renewable energy (high-and low-price scenarios for gas,
hydro, solar, etc.)
Program phase-in at varying supply levels
Changes in SDG&E generation rates, Power Charge Indifference Adjustment (PCIA), and other
customer surcharges
Customer participation rates
Partners participation in the CCA program
Changes in policies affecting local renewables development, including possible net metering,
federal solar tax credit, and wind power production tax credit changes
Rate sensitivity to the inclusion of local renewable generation, energy efficiency, demand
response, and demand reduction programs
Identification of any anomalies, either challenges or opportunities, in the service area related to
geographic, demographic, or economic circumstances
The inclusion in the supply portfolio of renewable energy resources at levels that exceed state
RPS requirements
The inclusion in the supply portfolio of local and distributed renewable resources, energy
efficiency, demand response and demand reduction programs
Program viability under various customer opt-out rate scenarios (i.e., 2%, 5% and 10% opt-out
rates)
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Program viability if other cities opt to join the CCA. Identify the factors that should be considered
when adding a new jurisdiction
6. Regulatory and Risk Analysis
EES will evaluate a range of risks and risk mitigation strategies associated with CCA formation and
operation. The analysis will address challenges faced by existing CCAs, as well as those anticipated
for new CCAs over the next 10 years. For each risk category identified in the RFP, the study will
describe causes, effects, potential impact, likelihood of occurrence, and strategies to mitigate them.
Based on the results of this analysis, risks can then be anticipated and addressed through changes in
program policy, contract terms, insurance, financing, and modification of management practices.
Specific risks to be analyzed include:
Power Charge Indifference Adjustment (PCIA) and other regulated surcharges
CCA Surety Bond
Risk of over- or under-procurement of electric power
Market availability of renewable power
Regulatory and legislative changes impacting CCA financial viability
Financing and debt risks
Financing of renewable and distributed energy resource (DER) facilities
Labor cost risk
Changes in federal energy policy
CCA failure and financial risk to participating jurisdictions
Impact to customers in the event of program failure
Grid stability
EES is a party to key CCA-related proceedings at the California Public Utilities Commission and
continuously monitors activity on key issues at the California Energy Commission and California Air
Resources Board. In addition, EES monitors federal energy policies, such as the Investment Tax Credit
(ITC) for solar developers and the possible solar import tariff. Changes in energy regulation at the
state and local level can have significant impacts on CCA resource costs. EES will evaluate these
regulatory risks and provide guidance on their likelihood and potential impacts.
7. Governance, Management, and Funding Models
The project team will evaluate three CCA governance structures: a CCA operated by a Joint Powers
Authority (JPA) formed between the two CCA member governments, two separate, individual CCAs,
or joining an existing CCA, such as in the City of Solana Beach, the City of San Diego, or another
potential SDG&E area CCA. EES will discuss the pros and cons of each structure as they pertain to
management efficiency and effectiveness, financial impacts, and decision-making autonomy and
discretion. Strategies to customize programs within each jurisdiction will also be discussed. EES will
also discuss different management and staffing strategies for the CCA, ranging from a completely
internally staffed program to a maximally outsourced program. The project team examined similar
scenarios for governance and operation of CCAs in Los Angeles County, San Bernardino and Riverside
Counties, the City of San José and the Cities of Encinitas, Carlsbad, Del Mar and Oceanside.
In addition, EES will develop multiple financing plans for major capital expenditures and credit
facilities, including additional debt and cash requirements. For each financing plan, the project team
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will determine the impact of projected revenues and expenses on the CCA’s debt-related financial
ratios. If the financial targets are not met, the plan will identify deficiencies in revenues and the
resulting needed rate changes.
8. Economic Impacts
Another key benefit of a CCA is to bring increased economic vitality to the communities it serves. The
project team will use an economic input-output model to estimate the magnitude of CCA impacts on
the economy. Specifically, EES will use the National Renewable Energy Laboratory’s (NREL) Jobs and
Economic Development Impact (JEDI) model to evaluate the impact of local projects on jobs and
increased local spending. In addition, the project team will estimate the benefit to the local economy
of trickle-down effects due to any electric bill savings to CCA customers. These bill savings will be
evaluated using MIG’s IMPLAN input-output model. EES will also provide an assessment of the state
of the local, distributed energy resources industry in California and its potential impact to new CCAs.
9. Deliverables and Report
EES will provide regular updates on the progress of the project. In prior engagements such as this
one, EES has held weekly or bi-weekly calls with the client to provide these updates, discuss key
decisions, and solicit feedback. We can work around any updated schedule requested by the Partners.
As noted above, EES will involve staff from the Partners to ensure the study design, power portfolio
scenarios, and other key decisions are consistent with the vision of the Cities. Key decisions and
discussions will be documented for reference by City staff. EES will then provide a draft Technical
Study in MS Word format as well as a draft pro-forma model in MS Excel for Staff review. We will also
make our work available to a third-party reviewer as needed, which we’ve done for several previous
CCA Feasibility studies.
After review is complete, EES will provide a final version of the study and the pro -forma model. EES
will present the study findings to staff, City Councils, or community groups as needed. Finally, EES will
support the Partners in educating local stakeholders and presenting the draft Plan at up to six
community events. EES members have extensive experience helping to develop web sites, providing
collateral materials, and supporting public meetings and events to introduce the CCA business model.
EES stands ready to provide additional services beyond the scope of this proposal to support the
development of the CCA. The scope and costs of these additional services will be negotiated
separately and will not be performed until the Partners have issued the appropriate authorization.
The specific deliverables provided under this contract include the following:
a) Bi-weekly updates with assigned project staff;
b) Coordination with Partners to finalize load data request to SDG&E;
c) Finalize study scope, assumptions, and power supply scenarios;
d) Summary of communications with and vetting of study assumptions and finding by SDG&E
and/or Sempra Services Corporation;
e) Draft Technical Study in Microsoft Word format, plus additional drafts as necessary;
f) Draft pro-forma model in Microsoft Excel format, plus additional drafts as necessary;
g) Responses to any reasonable third-party reviewer as directed by the Partners;
h) Final Technical Study and all relevant final documents and models;
i) Presentation of study findings and results to all Partner staff, Councils, advisory boards,
and/or public meetings (up to six presentations);
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j) Outreach to the public to support the study including assistance in preparing web content,
fliers, social media blasts and press releases for each of the six public meetings.
10. Project Timeline
EES will complete a draft feasibility analysis within 90 days of the release of the electricity load data
from SDG&E. EES will then solicit feedback and comments from the Partner’s staff, implement those
changes, and turn around a final report. The expected schedule is detailed in the following chart.
Milestone/Activity 1 2 3 4 5 6 7 8 9
Notice to Proceed
Submit Data Request to SDG&E
SDG&E Fulfills Data Request
Receive, Process, and Validate Data
Task 1 Load Study Forecast
Task 2 Rate Analysis and Comparison
Task 3 Supply Scenario Analysis
Task 4 Pro-Forma Analysis
Task 5 Sensitivity Analysis
Task 6 Regulatory and Risk Analysis
Task 7 Governance, Management, and Funding
Task 8 Economic Impacts
Draft Feasibility Report
Final Feasibility Report
Presentation to CCA Partners
Presentation to Public
Month (from start of contract)
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References/Previous Work
EES has previously prepared CCA Feasibility Analyses, Business Plans and Implementation Plans for
the Counties of Los Angeles, Alameda, and Ventura, the San Bernardino Associated Governments,
the Coachella Valley Association of Governments, Western Riverside Council of Governments, and
the City of San José, and is currently preparing a CCA feasibility study for Butte County and the Cities
of Encinitas, Carlsbad, Del Mar and Oceanside. EES has also provided CCA Feasibility Peer Review
services for the City of Solana Beach and King City and is currently peer reviewing CCA feasibility
studies for the City of San Diego. In addition, EES has recently been hired by Sustain OC to perform a
CCA feasibility study for Orange County. Finally, EES is an ongoing participant in numerous CCA-
related regulatory proceedings at the California Public Utility Commission (CPUC), including the
recently concluded Power Charge Indifference Adjustment (PCIA) review proceeding (R.17-06-026).
Reference contacts are provided below.
Customer Name/Address Contact Person/Email/Phone Date of Service
WRCOG/Western Clean Energy
3390 University Avenue, #450
Riverside, CA 92501
Barbara Spoonhour
bspoonhour@wrcog.us
(951) 405-6760
June 2016 – Present
City of Encinitas
505 S. Vulcan Avenue
Encinitas, CA 92024
Crystal Najera
cnajera@encinitasca.gov
(760) 943-22285
February 2018 – Present
County of Butte
25 County Center Drive
Oroville, CA 95965
Brian Ring
bring@buttecounty.net
(530) 552-3311
February 2018 – Present
1. Selected Other Municipal and County Clients
In addition to our previously listed CCA clients, EES also works with a wide range of California
municipal and county governments, as well as publicly-owned utilities. A list of our clients can be
found in Appendix B. The following is a selection from that client list:
Anaheim Public Utilities, CA Sacramento Municipal Utility District, CA
City of Corona, CA Los Angeles Department of Water & Power, CA
City of Glendale, CA Silicon Valley Power, CA
City of Moreno Valley, CA Imperial Irrigation District, CA
City of Needles, CA City of Pasadena, CA
City of Redding, CA City of Burbank, CA
City of Roseville, CA City of Irvine, CA
City of San Bernardino, CA City of Santa Ana, CA
City of San Marcos, CA Del Norte County, CA
City of Palo Alto, CA City of Lodi, CA
County of Butte, CA King City, CA
Siskiyou County, CA Modoc County, CA
San Joaquin Irrigation District, CA Turlock Irrigation District, CA
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Proposed Cost
EES’s standard hourly billing rates are as follows:
President ................................................................................................. $250
Senior Associate ........................................................................................ 245
Manager .................................................................................................... 240
Senior Project Manager ............................................................................. 235
Project Manager ........................................................................................ 230
Senior Analyst/Engineer ............................................................................ 225
Analyst/Engineer ....................................................................................... 220
Senior Administrative Assistant ................................................................ 170
Based on these hourly rates, EES can perform the work proposed for this study on a budget of
$74,200. An itemized list of staff hours by task is provided on the following page. All necessary out-
of-pocket expenses are included in this budget. The costs of receiving Partner load data from SDG&E
are not included in this budget.
Task Hours Rate Total Cost
1. Load Study and Forecast
Zac Yanez, Project Manager 20 $230.00 $4,600.00
Task 1 Subtotal $4,600.00
2. Supply Scenario Analysis
Gary Saleba, President/CEO 2 $250.00 $500.00
Steve Andersen, Manager 20 $240.00 $4,800.00
Task 2 Subtotal $5,300.00
3. Rate Analysis and Comparison
Amber Nyquist, Manager 16 $240.00 $3,840.00
Zac Yanez, Project Manager 20 $230.00 $4,600.00
Task 3 Subtotal $8,440.00
4. Pro-Forma Analysis
Gary Saleba, President/CEO 4 $250.00 $1,000.00
Amber Nyquist, Manager 20 $240.00 $4,800.00
Zac Yanez, Project Manager 20 $230.00 $4,600.00
Task 4 Subtotal $10,400.00
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Task Hours Rate Total Cost
5. Sensitivity Analysis
Amber Nyquist, Manager 4 $240.00 $960.00
Steve Andersen, Manager 4 $240.00 $960.00
Zac Yanez, Project Manager 16 $230.00 $3,680.00
Task 5 Subtotal $5,600.00
6. Regulatory and Risk Analysis
Amber Nyquist, Manager 4 $240.00 $960.00
Zac Yanez, Project Manager 12 $230.00 $2,760.00
Task 6 Subtotal $3,720.00
7. Governance, Management and Funding Models
Amber Nyquist, Manager 4 $240.00 $960.00
Zac Yanez, Project Manager 8 $230.00 $1,840.00
Task 7 Subtotal $2,800.00
8. Economic Impacts
Amber Nyquist, Manager 8 $240.00 $1,920.00
Zac Yanez, Project Manager 4 $230.00 $920.00
Task 8 Subtotal $2,840.00
9. Deliverables and Reports
Gary Saleba, President/CEO 10 $250.00 $2,500.00
Gail Tabone, Senior Associate 4 $245.00 $980.00
Amber Nyquist, Manager 10 $240.00 $2,400.00
Zac Yanez, Project Manager 4 $230.00 $920.00
Howard Choy, Senior Associate 30 $150.00 $4,500.00
Subtotal Task 9 $11,300.00
Presentations, Other
Gary Saleba, President/CEO 30 $250.00 $7,500.00
Amber Nyquist, Manager 30 $240.00 $7,200.00
Howard Choy, Senior Associate 30 $150.00 $4,500.00
Subtotal Presentation, Other $19,200.00
GRAND TOTAL 334 $74,200.00
2019-02-19 Agenda Packet Page 368
CITIES OF CHULA VISTA/LA MESA – PROPOSAL FOR COMMUNITY CHOICE AGGREGATION TECHNICAL FEASIBILITY STUDY SERVICES 18
Conflicts of Interest
It should be noted that EES has no conflicts of interest in performing this requested CCA feasibility
study. If selected to do this feasibility work, EES will never solicit follow-on work with the Partners
in the areas of power procurement or data management. EES also has no existing umbrella CCA
organization to ask the Partners to join. The only follow -on work EES would perform is work
specifically requested by the Partners.
2019-02-19 Agenda Packet Page 369
Appendix A – Resumes
2019-02-19 Agenda Packet Page 370
Consulting EES
GARY S. SALEBA
President/CEO
Gary Saleba is a principal and president/CEO of EES Consulting, Inc.
His areas of specialty include overall quality control for EES
Consulting’s projects as well as development of corporate
management, financial and strategic planning models. Mr. Saleba
has extensive experience in the areas of utility rates, financial
planning, management audits, professional development educational
seminars, marketing, consumer research, forecasting, integrated
resource planning, cost-benefit analyses, overall strategic planning,
and mergers and acquisitions.
Having worked as a utility employee, Mr. Saleba combines an extensive background as both a
utility industry expert and a management consultant. He is able to draw upon this professiona l
and educational experience to manage projects including comprehensive water, wastewater, gas
and electric cost of service studies, strategic planning, and management critiques for clients
throughout North America. His experience extends to alternative fu el cost comparisons,
econometric forecasting models, resource planning and reliability studies. Mr. Saleba has
participated in numerous generic utility proceedings, testified before over 200 regulatory bodies
and courts of law and coordinated over 500 financial planning, rate study, resource acquisition,
and strategic planning studies.
Mr. Saleba has also served on numerous energy and natural resource -related trade associations.
He has served as Chairman of the American Water Works Association Financial Management
Committee and Management Division. He has also served on the board of directors for the
Northwest Public Power Association. He also served on the Board of Directors for ENERconnect,
Inc., a bulk power aggregation and procurement entity serving the municipal utilities in Ontario.
Through EES Consulting and as a utility employee, Mr. Saleba has provided expert testimony in a
number of subject areas including:
Cost of Service
Wholesale and Retail Rate Design
Avoided Cost of Power
General Utility Financing Guidelines
Load Forecasting/Retail Wheeling
Automatic Adjustment Clauses
Supply Contracts/Negotiations
Interclass Load Characteristics
Resource Acquisitions
Integrated Resource Planning
Efficient Utility Operations
Construction Contract Analysis
Return on Equity
Mergers and Acquisitions
EDUCATION
M.B.A., Finance, Butler University, Indianapolis, Indiana
B.A., Economics and Mathematics, Franklin College, Franklin, Indiana
PROFESSIONAL ASSOCIATIONS
American Water Works Association, American Public Power Association
Northwest Public Power Association, Canadian Energy Association,
California Municipal Utilities Association
2019-02-19 Agenda Packet Page 371
Consulting EES
GAIL D. TABONE
Senior Associate
Ms. Tabone has managed projects concerning regulatory
proceedings, mergers, new utility formation, power supply
planning, load aggregation and cost of service and rate analyses.
On the regulatory front, Ms. Tabone has p repared evidence or
appeared as an expert witness in several proceedings before
public regulatory bodies in the U.S. and Canada. She has been
active in preparing and intervening in electric and natural gas
rate proceedings, wholesale transmission access and rates, as
well as approval for mergers and/or new utility formation.
Ms. Tabone participated in various aspects of changing utility regulation, from early
deregulation in Alberta, pooling of transmission costs in Texas, and formation of CCAs in
California. She has been involved in strategic planning and regulatory intervention for existing
utilities facing changes in the industry structure and reviewing the feasibility of forming new
utilities under CCA regulation in California.
Ms. Tabone’s experience includes power supply management and has been actively involved in
resource planning, evaluating resource proposals and negotiating contracts for numerous
utilities. This work involves load forecasting, optimization of resource and contract options,
procurement and negotiations for power supply, power supply cost estimation, negotiating
transmission contracts, auditing of scheduling and dispatching services, rate design and
devising customer choice programs.
Ms. Tabone is both skilled and experienced at determining the needs of the client in the
changing utility environment. She is able to develop unique approaches to the analysis of
issues facing the client. While her primary focus is economic, she is capable of addressing non -
economic issues along with her economic analysis. She has a thorough knowledge of the
technical issues related to planning and feasibility analysis.
EDUCATION
M.S., Agricultural and Applied Economics, University of Minnesota
B.S., Economics, University of Minnesota
PROFESSIONAL ASSOCIATIONS
American Water Works Association, Northwest Public Power Association, California Municipal
Utilities Association
2019-02-19 Agenda Packet Page 372
Consulting EES
STEVEN J. ANDERSEN
Manager of Project Evaluations
Steve Andersen, whose broad knowledge of the engineering field
enables him to handle most technical issues, provides economic and
technical analyses for utility and industrial clients of EES Consulting,
Inc.
Mr. Andersen is skilled in evaluating power supply proposals and
has done so for many utilities in the region. He has calculated the
potential savings in total power supply costs offered by competing
suppliers. With his background in power engineering, he is able to
assess the technical barriers to potential savings in today’s changing
electric industry.
Mr. Andersen has been responsible for managing the interplay of multiple power supply
contracts for a major Northwest utility. He has monitored t he hourly loads and power
schedules of the utility and recommended changes to optimize economically the utility’s
various resources. He has also negotiated and implemented short and long -term power supply
and transmission contracts on behalf of the utility.
Mr. Andersen has performed integrated resources plans for both large and small utilities. He
has also performed resource feasibility studies for both utility and industrial clients.
Mr. Andersen has performed cost of service analyses for many utiliti es. This analysis includes
developing rates for residential, commercial and large industrial customer classes. He has also
audited the power supply costs of large industrial corporations and suggested options for
reducing their overall costs.
Mr. Andersen, has experience scheduling output from hydroelectric and thermal projects
based on inflow information, flood control restrictions, maintenance outages, economic
displacement and native load requirements. He has experience monitoring gas and electric
markets and recommending purchases based on potential savings in total power supply costs.
He is familiar with the functionality of hourly, daily, monthly and long -term energy markets.
Mr. Andersen has experience working with BPA power and transmission contracts and rates.
This experience runs the gamut from participating in rate case activities to auditing power and
transmission invoices.
EDUCATION
B.S., Electrical Engineering, University of Washington
2019-02-19 Agenda Packet Page 373
Consulting EES
AMBER NYQUIST
Manager, Economic Evaluations
Amber Nyquist provides analytical expertise for EES in support of
economic and financial studies. Ms. Nyquist offers experience and
knowledge to a wide range of topics related to regulated utilities.
Ms. Nyquist’s background includes cost of service analysis, electric
rate design, Bonneville Power Administration’s tiered rate
methodology and other power supply costs or related information.
Ms. Nyquist assists in Integrated Resource Planning as well as
independent resource evaluation. Specific resources include
demand-side and conservation resources, geothermal, wind, renewable energy credits, gas-
fired and other resources.
Besides resource planning, she uses her background in econometrics and data analysis to
develop load forecasts, normalize electric loads according to weather, and to develop market
price forecasts. Also using her statistics knowledge Ms. Nyquist conducts conservation program
evaluations and provides utilities with statistically significant results. The results assist in utility
program planning, data collection, and presentation.
Furthermore, Ms. Nyquist has specific experience with the federal standards for evaluating
benefits and costs of water supply and related resources according to the Economic and
Environmental Principles and Guidelines for Water and Related Land Resources Implementation
Studies (March 10, 1983).
In addition to her background in economics, Ms. Nyquist is also trained in written
communication skills. She has four years experience in teaching others to write as well as
abundant experience in written and oral presentations.
EDUCATION
M.A., Economics, Simon Fraser University
B.A., Economics, Western Washington University
2019-02-19 Agenda Packet Page 374
Consulting EES
ZAC YANEZ
Project Manager
Mr. Yanez brings 17 years of experience and a strong utility, economic,
and engineering background to EES.
Mr. Yanez leverages strong analytical expertise to support financial
studies and regulatory research with EES. Prior to joining EES, M r.
Yanez held several positions within the utility industry with at both a
public utility and an investor owned utility. His background spans
operations, regulatory policy analysis and support, resource
acquisition, resource evaluation, conservation planning, resource
portfolio planning and optimization, as well as economic and financial
analysis. His varied background provides a unique perspective and a wholistic understanding of
utility issues.
EDUCATION
B.A., Finance, University of Texas at Austin
2019-02-19 Agenda Packet Page 375
Consulting EES
TED LIGHT
Project Manager
Ted Light is a Project Manager with a specialty in energy efficiency and
demand-side management. He brings nearly nine years of experience
to EES, having worked previously for the Energy Trust of Oregon, the
non-profit energy efficiency and renewable energy program
administrator for Oregon’s investor-owned utilities. He has expertise
and knowledge on a broad array of energy efficiency program
management and planning topics including: conservation/DSM
potential assessments, conservation program planning, program data analysis, and cost-benefit
analyses.
While working for the Energy Trust, Mr. Light managed the development of a new conservation
potential assessment model that included an innovative approach to forecasting savings from
emerging energy efficient technologies. That model was used to develop energy savings
forecasts in over half a dozen electric and natural gas utility IRP processes.
Mr. Light also developed new tools to calculate avoided costs and benefit-cost ratios for energy
efficiency programs and measures, greatly improving Energy Trust’s report ing capability. Those
tools incorporated new load shapes developed by the Northwest Power and Conservation
Council for the 7th Power Plan and enabled the calculation of utility specific peak demand
reductions for both electric and natural gas measures.
In addition to his conservation planning work, Mr. Light also managed Energy Trust’s small
industrial, agricultural, and industrial lighting programs. He provided technical review for
Strategic Energy Management program participants in the commercial sector and advised the
residential program on a behavior program. With the development of new measures that offer
both efficiency and demand response capabilities, Mr. Light helped Energy Trust consider the
combined benefits of these technologies. He also served on the Northwest Energy Efficiency
Alliance’s Cost Effectiveness Advisory Committee.
Earlier in his career, Mr. Light taught high school math and science on the Rosebud Reservation
in South Dakota through Teach For America.
EDUCATION
B.S., Aeronautical & Aerospace Engineering, Purdue University
CERTIFICATIONS
Certified Energy Manager (CEM), Association of Energy Engineers (#14608)
2019-02-19 Agenda Packet Page 376
Consulting EES
KYLE MORRILL
Senior Analyst
Kyle Morrill provides analytical expertise for EES in support of
economic and financial studies. Mr. Morrill offers experience and
knowledge to a wide range of topics related to regulated utilities. Mr.
Morrill’s background includes economic analysis, econometric
forecasting, municipal solid waste policy and demand-side
management analysis.
In addition to his background in economics, Mr. Morrill is also trained in data management and
research. He has lead data management and collection for research institutions and local
government assisting in policy and demographic analysis.
EDUCATION
M.A., Economics, University of Colorado Denver
B.S., Economics, University of Puget Sound
2019-02-19 Agenda Packet Page 377
Consulting EES
RUSSELL W. SCHNEIDER
Senior Financial Analyst
Mr. Schneider is a Senior Financial Analyst with expertise in
financial planning, power supply, transmission, strategic
planning, resource development, forecasting, risk analysis,
smart grid, meter data management, and rate design. Mr.
Schneider will focus on cost of service studies, rate design,
integrated resource planning, resource development and
assessment, power supply and transmission policy.
Mr. Schneider brings 15 years of experience and a strong economic, engineering, and
technology background. Mr. Schneider has utility experience completing load research, rate
design, cost of service, automated meter reading cost-benefit, power requirement, load
forecast, conservation potential, and other financial studies. Mr. Schneider regularly presented
at trustee meetings on forecasting, risk, reliability, power supply and transmission issues for
many years.
Mr. Schneider has also been actively involved in the areas of Bonneville Power Administration
rates, smart grid, demand response, energy efficiency, Columbia River power system
environmental mitigation, hydropower advocacy, and state-level legislative issues. Mr.
Schneider has experience within the West Coast public power community, including the
Northwest Power Council advisory groups, the Pacific Northwest Coordinating Council system
planning committee, Bonneville network transmission focus group and has presented at
conferences such as Smart Grid Live and the Energy Efficiency Exchange.
Mr. Schneider has a track record of actively participating and working cooperatively with the
Western Electric Coordinating Council, Western Renewable Generator Information System,
National Electric Reliability Corporation, National Rural Electric Cooperative Association , Public
Power Council, Northwest Requirements Utilities, Pacific Northwest Generating Cooperative,
Pacific Northwest Utility Coordinating Council, and Northwest Council technical staff on all
aspects of power supply, compliance and reliability policy issu es.
Mr. Schneider also served as project manager and supervisor for utility participation in the
Pacific Northwest Smart Grid Demonstration Project involving automated demand response,
smart appliances and home energy networks. Mr. Schneider led efforts to automate meter
data analysis and reporting functions, including developing business intelligence structured
reports.
EDUCATION
Master of Engineering Technology Management, Washington State University
Bachelor of Economics, Reed College, Portland, Oregon
2019-02-19 Agenda Packet Page 378
Consulting EES
SEUNG KIM, P.E.
Senior Electrical Engineer
Seung Kim is responsible for consultation and design of electrical, power,
and control projects for the Power Services Group of EES Consulting, Inc.
He has extensive experience in the feasibility study, design, and
construction supports of facilities for generation, transmission and
distribution, supervisory control and data acquisition, and
communications.
Mr. Kim’s engineering skills reflect his 30 years working in design, planning, estimating, and
construction management of power and control projects. His experience includes design and
specification of electrical systems, shop drawing reviews, field inspections, contract
administration, factory acceptance and field testing of control and substation equipment .
Specific equipment experience includes: generators, power transformers, circuit breakers,
protective relays, SCADA systems, motor controls, sensors and transducers, PLCs, and related
control elements.
In addition to power and control system design and construction support, Mr. Kim participated
as lead electrical engineer in hydroelectric facility engineering audits, inspections, and
relicensing. These projects included Chelan and Rocky Reach Hydroelectric Projects, Box
Canyon, and Upper American River Project. Mr. Kim has provided conceptual, alternative, and
detailed design and construction supports for a large-scale juvenile fish bypass system for
pump controls, power supply, instrumentation and control, and communication systems,
integrating multitudes of new and existing control systems.
Mr. Kim’s diverse background and experience allows him to provide wide -ranging unbiased
consultation and design supports for the client’s electrical and control system needs. He is a
member of IEEE.
EDUCATION
BSEE – Seoul National University, University of Washington
MSEE - University of Washington
PROFESSIONAL REGISTRATIONS
Professional Electrical Engineer, 1976
Washington, Alaska, North Carolina, Ohio, Oklahoma, Guam, California and British Columbia
Member of the Appraisal Institute
2019-02-19 Agenda Packet Page 379
Consulting EES
SCOTT E. MAHNKEN, P.E.
Civil Engineering Consultant
Mr. Mahnken is a senior civil engineer. He first began working on
hydroelectric projects in 1981. With 35 years of experience, he has
worked on more than 40 hydroelectric projects; his involvement h as
included every phase of project development, from reconnaissance and
planning, to final design and construction inspection. He has experience
designing dams, spillways, intake structures, steel pipelines and
penstocks, and powerhouses. Mr. Mahnken manages small and large projects for his clients.
His professional services typically involve engineering evaluations, site studies, geometry
layout, calculations, budget estimates, plans and technical specifications preparation, and
construction assistance.
Mr. Mahnken serves as a FERC-approved independent consultant responsible for safety
reviews (Part 12 inspections) of hydroelectric projects. He has performed stability analyses for
concrete gravity dams ranging from 16 feet to 180 feet high, and has rec ently evaluated
seismic loading conditions for two dams using Chopra’s pseudo -dynamic method as prescribed
by FERC in their current guidelines (October 2002).
Mr. Mahnken’s engineering experience also includes fish passage projects, access roads and
bridges, tunnels, cofferdams, erosion protection, and regulatory permitting.
Some of Mr. Mahnken’s major accomplishments are:
Young’s Creek Hydroelectric Project
Calligan Creek and Hancock Creek Hydroelectric Projects
Olokele Hydroelectric Project
Eldorado Hydroelectric Project
Choloma Hydroelectric Project
Sullivan Lake Dam Rehabilitation
King Cove Hydroelectric Project
White River Fish Bypass Pipeline
Pigeon Creek Fish Passage Culvert (10-ft-dia. Steel plate tunnel liner)
Spillway Repairs for Beardsley Dam
Power Lake Dam Raise and Spillway Modifications
Combie Dam Erosion Protection
Faraday Dam Structural Modifications (for stability)
Box Canyon Spillway Repair
Penstock Replacement for Calispell Hydroelectric Project
EDUCATION
B.S., Civil Engineering, Colorado State University, 1979
REGISTRATIONS AND PROFESSIONAL AFFILIATIONS
Professional Civil Engineer: Colorado 1984; Hawaii 1984; Washington 1986;
Alaska 1995; California 1996; British Columbia 2003; Nevada 2004; Oregon 2011
American Society of Civil Engineers
2019-02-19 Agenda Packet Page 380
Consulting EES
MAX WALENCIAK, P.E.
Senior Associate
Max Walenciak is a registered professional engineer with over 40 years
of extensive and diverse project management experience in
developing, constructing and operating power plants. His technical and
management experience includes geothermal power plants, gas-fired
combustion turbine projects, solar power plants and cogeneration
plants. His experience includes large frame combustion turbines, aero
derivative gas turbines, steam turbines and reciprocating engineers.
Mr. Walenciak recently managed the US operations for a geothermal
development company which included operations of a 50MW geothermal plant in California.
He was responsible for the permitting, engineering, procurement and construction of the
plant, wellfield and a 20-mile-high voltage transmission line.
He was the owners engineer for a public utility in the development and construction of a
97MW peaking plant using 2 LM6000 gas turbines located near Fresno , California. As a
consultant to the US Navy he prepare d a proposal to an Icelandic utility for costs associated
with a base closing that resulting in a $40M savings in the settlement cost.
Mr. Walenciak managed the engineering and development activities for an independent power
producer in Phoenix, Arizona. This included the design, permitting support, negotiation of joint
development agreements and selection of an engineering, procurement and construction
contractor for a proposed 2000 MW gas-fired power project.
Mr. Walenciak was the manager of a state-of-the-art combined cycle combustion turbine plant.
He oversaw the day-to-day operations, planning of plant outages, coordination of permit
compliance, budget development and coordination of the gas and electric scheduling. He
negotiated contracts for operations and the Long-Term Service Agreement (LTSA). He was a
member of the steering committee for the GE Frame 7 Gas Turbine Owner’s group.
Mr. Walenciak was also the on-site Construction Representative for Clark Public Utilities River
Road Power Plant. He was Clark’s owner agent during the engineering, design and
procurement phase of this project. In these roles, he monitored the construction and EPC
contractors, approved design changes and coordinated activities of other contractors on the
project. He was a key participant in the planning and negotiations of all project contracts.
EDUCATION
Registered Professional Engineer, California
B.S., San Jose State University, Mechanical Engineering
PROFESSIONAL ASSOCIATIONS
American Society of Mechanical Engineers
Geothermal Resource Council
2019-02-19 Agenda Packet Page 381
Consulting EES
BILL DEARING, P.E.
Senior Associate
Bill Dearing has been a consultant for Northwest Public Power Association on NERC, WECC, and
Peak Reliability issues, represented Grant PUD on the WECC Board of Directors, consulted for
Grant on energy imbalance market issues, Canadian Treaty renewal/ termination studies,
transmission contracts, WECC, NERC and FERC issues, facilitated the Central Washington Power
Agency effort on behalf of 16 public utilities to investigate development and po oling of
resources and transmission assets, Public Power Council providing technical assistance on wind
integration and related capacity and hydro operations issues.
Bill also directed and managed the Power Management division functions at Grant PUD which
included wholesale power purchases, sales and contracts for Grant’s 2,000 MW hydro system,
transmission contract negotiation and management, analyzing new or incremental generation
additions, contract negotiation, implementation and management, long and short term powe r
planning, system dispatch, plant and dispatch control systems, efficient operation of Grant's
production system, safe and efficient operation of the transmission and distribution system.
Worked to prepare for mandatory reliability standards at the system control center and hydro
plants, and on physical security at Grant facilities. Bill retired from Grant in June 2007, and
worked as a consultant for Grant until returning as a part -time Project Specialist in March 2010
through October 2012 working on compliance, transmission contracts, Canadian Treaty
renewal and studies, energy imbalance markets, and WECC issues.
Bill also managed Chelan PUD’s Power Management division and served on the District’s senior
management team and represented the District on power contract negotiations and on various
regional and west-wide organizations relating to power marketing, system operations, and
system reliability of Chelan’ s 1,500 MW hydro system. Earlier in his career, he also worked on
the plant control systems at the Rocky Reach and Rock Island hydro projects, and updating the
Automatic Generation Control system and software at Chelan’s System Control Center.
Experience in various positions at Chelan in Power Operations/Power Management included:
✓ plant control systems
✓ automatic generation control systems (AGC)
✓ energy transaction accounting
✓ contract negotiation and implementation
✓ power plant operational modeling
✓ power systems operations and dispatch
✓ water forecasting for hydro operations
✓ supervision of power scheduling
✓ power planning
✓ load forecasting
EDUCATION
B.S., Electrical Engineering (Power Option), Washington State University
PROFESSIONAL ASSOCIATIONS
Registered Professional Electrical Engineer, State of Washington
Senior Member, Institute of Electrical and Electronics Engineers
2019-02-19 Agenda Packet Page 382
Consulting EES
MIKE GREEN
Senior Associate
Through his work as a long-term utility employee and consultant, Mr. Green has gained
substantial experience and expertise in many aspects of the electric power industry. Areas of
experience and expertise include: power contract development, negotiation and
management; DSM program evaluation, implementation and management; cost of service and
tariff design [electric power retail and wholesale service, water and wastewater], design of
ancillary charges for high voltage service; power operations activities [scheduling, E-tag
implementation, tracking of wholesale power sales and purchases, hourly control area system
operations].
Early in his career, Mr. Green developed rate standards and programs as required by the
National Energy Act. He represented Chelan County PUD in the development of DSM regional
programs and he was responsible for their implementation . Under the requirements of the
National Energy Act, Mr. Green developed small power interconnection standards. Mr. Green
developed a long-term financial plan which was used for many years to evaluate DSM
programs, support cost of service activities, and evaluate power supply options.
While serving in a utility’s power operations group, Mr. Green refined the Visual Basic based
user interface used by the control center operators. During this time, he participated in a
variety of forums on industry restructuring and activities to structure WECC and NERC into
their current design.
After retirement as a utility employee, Mr. Green has acted as consultant to help utilities meet
their requirements relating to the NERC reliability standards. He was intimately involved in the
BES definition and drafting of the NERC Exceptions Process. M r. Green drafted a
comprehensive appeals document and successfully forged an effort resulting in the release of
many entities from having to implement the NERC reliability standards.
Mr. Green continues to monitor the NERC activities to be sensitive of issues that may affect
electric power entities.
EDUCATION
B.S., Electrical Engineering, University of Washington,
MBA, University of Washington
2019-02-19 Agenda Packet Page 383
Consulting EES
HOWARD CHOY, P.E.
Senior Associate
Howard Choy has spent over 30 years in the energy industry which included: development and
administration of Los Angeles County’s Office of Sustainability, private sector consulting
services for utilities and utility customers, and engineering and management of projects for the
Los Angeles Department of Water & Power.
Howard’s areas of expertise include:
• Community Choice Aggregation (CCA) program assessment, development, implementation
and operations.
• Corporate and agency energy program development and administration; including –
utilities accounting, clean energy programs, energy projects, utility partnerships, financing
and funding, and community partnerships.
• California Public Utility Commission (CPUC), California Energy Commission (CEC) programs,
and California legislature energy programs, policies, and proceedings.
Howard created the County Office of Sustainability (COS) within the Internal S ervices
Department and led COS’ activities under a $250 million annual budget. COS included the
County’s internal Energy Management organization and the County’s community -facing energy
programs. Major responsibilities included:
• Management of the County’s $200 million internal energy budget (electricity, natural gas,
water and cogeneration and central heating and cooling plants).
• Implementation of hundreds of energy efficiency, renewable energy, and water efficiency
projects in County facilities.
• Development of a County-wide energy management system for tracking and analyzing bills,
meter data, and energy consumption patterns.
• Development of the County’s CCA feasibility study and business plan; and Board
authorization to proceed with a County-wide CCA program.
• Development and administration of the SoCalREN, a CPUC -funded, independently
administered energy efficiency program using investor -owned utility ratepayer energy
efficiency funds.
• Development and administration of the County Property Assessed Clean Energy (PACE)
program which finances residential and non-residential energy upgrades; the County’s
PACE program exceeded $1 billion in projects approved in one year.
EDUCATION
Bachelor of Science, Mechanical Engineering, University of California at Berkeley
Registered Professional Engineer and Certified Energy Manager, California
PROFESSIONAL ASSOCIATIONS
Past Board Chair, Local Government Sustainable Energy Coalition
Past Administrator, Southern California Regional Energy Network
2019-02-19 Agenda Packet Page 384
Appendix B – Partial Client List
2019-02-19 Agenda Packet Page 385
Consulting EES
EES CONSULTING, INC.
PARTIAL CLIENT LIST
Alameda County, California
Community Choice Aggregation Peer
Review
Power supply planning
Alaska Power & Telephone, Alaska
Cost of service and rate design
Expert testimony/report
Alaska Village Electric Cooperative, Alaska
Due diligence and valuation of utility
property acquisition
Fuel transportation feasibility
Power supply planning
University of Alberta, Canada
Electricity and natural gas rates,
generation supply options and
procurement
Expert testimony
Cogeneration feasibility
Water and wastewater rate analysis
Asset sale/acquisition analysis
Association of Major Power Companies,
Ontario
Retail rate analysis
Wheeling rate analysis
Expert testimony
American Public Power Association (APPA)
Instruct APPA cost of service, rate design,
load forecasting and financial
management seminars
Authored APPA technical manual on cost
of service
American Water Works Association (AWWA)
Instruct AWWA cost of service, rate
design, forecasting and financial
management seminars
Develop AWWA technical manuals
Chair of Management Division, Total
Water Management and Financial
Management Committees
City of Anaheim, California
Electric rate study assistance
Advice on strategic partnering
Stranded cost analysis
Cogeneration analysis
Property tax analysis
Municipality of Anchorage, Light & Power,
Alaska
Engineer of Record
Unbundled cost of service
Competitiveness analysis
Strategic advice and assistance
Deregulation consulting
Regulatory/legal support
Organizational audits
Schedule/dispatch department support
Integrated resource plans
Generation planning study
Property acquisition assistance
Joint generation feasibility study
Merger and acquisition analysis
Load forecast
Production costing analysis
Anyox Hydroelectric Corp, Canada
Design of 4 new hydroelectric projects
Canadian water licensing and permits
Power sales contract assistance
Financing support and modeling
Avista, Washington
Water quality program support
Spokane River FERC relicensing analyses
and negotiations /litigation
Strategic planning
Basin City Water/Sewer District, Washington
Valuation study
Benton County Public Utility District,
Washington
Integrated resource plan
Conservation potential assessment
2019-02-19 Agenda Packet Page 386
Page 2 of 15
Consulting EES
Beartooth Electric Cooperative, Montana
Cost of service study
Generation option study
Valuation study
Strategic planning
Merger and acquisition analysis
Load forecast
Benton County REA, Washington
Strategic planning retreat
Evaluation of alternative power supply
options and contract negotiations
Wheeling rate analysis
Asset acquisition study
Cost allocation and retail rate design
Permitting/feasibility for gas generation
Big Bend Electric Cooperative, Washington
Electric cost of service rate study
Big Flat Electric Cooperative, Montana
Wheeling rate development
Natural gas pipeline feasibility study
Blachly-Lane Electric Cooperative, Oregon
Cost of service study/rate design
Capital credits allocation study
City of Bonners Ferry, Idaho
Water cost of service study
Electric cost of service study
Large customer rate setting analysis and
expert testimony
Hydro generation feasibility study
Burbank Water & Power, California
Transformer Temperature Control
Installation
Butte County, California
Community choice aggregation
Power supply planning
Central Electric Cooperative, Oregon
Retail rate study
Central Lincoln PUD, Oregon
Electric retail rate study
Wheeling rate
Circle Telephone, Alaska
Appraisal/merger and acquisition support
City of Birmingham, Alabama
Comprehensive water cost allocation and
rate design study
Litigation support/expert testimony
City of Boulder City, Nevada
Electric, water, wastewater cost of
service study
City of Burien, Washington
Electric conversion financial analysis
County of Butte, California
Preparing Community Choice Aggregation
(CCA) business plan
British Columbia Utilities Commission,
Canada
Evaluation of natural gas rate application
Building Owners Management Association
Expert testimony in Puget Sound Energy
rate case on interclass cost allocations
California Municipal Utilities Association
Evaluation of joining California ISO for
California municipal electric utilities
Educational services
City of Calgary, Alberta
Water and sewer cost of service and rate
analyses
CH2M Hill, Washington
Fish passage facility design
Mechanical engineering/design
Electrical engineering
Control system design
2019-02-19 Agenda Packet Page 387
Page 3 of 15
Consulting EES
Chelan County Public Utility District,
Washington
Conservation potential assessment
Engineering assistance/substation design
Implementation of time differentiated,
average embedded and marginal cost of
service software programs
Load research program assistance
Econometric demand forecasting models
New large load analysis
Conservation and transformer load
management analysis
Water/sewer service regulation critique
and rate studies
Diesel generation feasibility study
DSM potential study
Juvenile fish bypass engineering
Fiber system benefit/cost analysis
Load forecasting
City of Cheney, Washington
Electric cost of service/rate design study
Strategic options study for electric utility
Clackamas River Water District, Oregon
Utility coordination with Damascus, Mt.
Scott and Oak Lodge water districts
Strategic planning
Merger study
Clallam County Public Utility District,
Washington
Conservation potential assessment
Water cost of service study
Retail cost of service and rate design
studies
Review and calculation of wheeling tariffs
Resource evaluation
Representation in regional power
planning issues
Integrated resource plan
Evaluation of bulk power
alternatives/BPA support
Load forecast
Clark Public Utilities, Washington
Conservation potential assessment
Hydro feasibility study
Electric integrated resource planning
study
Engineer’s letters for bond financings
DSM evaluation/CPA evaluation
Owner’s agent for construction of 248
MW gas turbine project
Retail wheeling analysis
Natural gas procurement
Customer choice program
Assistance in construction of gas engine
project
Renewable resource evaluation
Risk management evaluation
Load forecasting
Clearwater Power Company, Idaho
Line extension policy analysis
Retail rate study
Coachella Valley Association of
Governments, California
Consumer Choice Aggregation (CCA)
formation study
Evaluation of electric utility options/new
utility
Property valuation for condemnation
evaluation
Expert testimony
Power supply planning
Columbia River PUD, Oregon
Retail rate study
Columbia REA, Washington
Electric retail rate study
New large customer load analysis
City of Corona, California
Strategic advice
Valuation assessments
Condemnation evaluation/expert
testimony
2019-02-19 Agenda Packet Page 388
Page 4 of 15
Consulting EES
Consumers Power, Inc., Oregon
Electric rate assistance
Costco Companies, Inc., Washington
Power supply evaluation
Electric deregulation strategy
Cowlitz County PUD, Washington
Expert testimony on Wells #2 hydro
failure
Power supply evaluation
Conservation potential assessment
Denver Water Board, Colorado
Water rate study assistance
Strategic planning
Litigation support
Expert testimony
District of Lake Country, B.C., Canada
Turbine and generator procurement for
hydroelectric project
Douglas County PUD, Washington
Wells Dam FERC relicensing support and
negotiations
Tribal negotiation
Negotiation of 10(e) payments
Water quality/temperature
modeling/dissolved gas investigations
Douglas Electric Cooperative, Oregon
Electric retail rate study
Energy Facility Site Evaluation Council
(EFSEC)
Assess financial prudency of purchasing
combustion turbine project
Electricity Distributors Association, Ontario
Retail cost of service/rate design studies
Evaluation of load management options
Evaluation of provincial resource
acquisition study
Expert testimony
DSM evaluation
Merger and acquisition analysis/support
Power pooling acquisition study and
business plan
Electricity Distributors Association (cont’d)
Integrated resource planning study
assistance
Strategic planning
Customer choice analysis
Evaluation of ISO for Ontario
Educational services
Energy trading operations
Unbundled cost of service model
City of Ellensburg, Washington
Power supply/Tier 2 options
Rate studies, financial analysis,
management review, load management
Integrated resource plan
Gas utility acquisition analysis
Evaluation of bulk power alternatives
Power contract negotiations
Litigation support/expert testimony
Resource evaluation
Load forecast
El Dorado Irrigation District, California
Water and wastewater financial planning
and rate studies
Customer service manual
Contract negotiations
Elmhurst Mutual Power and Light,
Washington
General engineering/substation design
Distribution protection study
Rate study
Emerald Public Utility District, Oregon
Expert testimony for condemnation
proceedings
Power resource evaluations
Cost of service and rate design studies
Contract negotiations
Asset acquisition analysis
Conservation program review
Strategic planning
2019-02-19 Agenda Packet Page 389
Page 5 of 15
Consulting EES
ENERconnect, Inc., Ontario
Established wholesale power trading
protocol for Ontario
Consulted on various technical and
financial requirements
Elected to Board of Directors from 1999 –
2001
Energy Northwest, Washington
Packwood hydro relicensing support
Evaluation of Columbia Generation
Station
Fisheries and water quality studies
Instream flow determination
Habitat enhancement and restoration
Threatened and endangered species
Fisheries investigations, including netting,
hydroacoustics, population assessments,
and entrainment and impingement
REC analysis/forecast
Strategic planning
Production costing analysis
Power resource feasibility study
Enmax, Canada
Wheeling rate regulatory support/expert
testimony
Fall River Rural Electric Cooperative, Idaho
Propane purchase evaluation
Merger analysis, and operations and
management review
Asset acquisition evaluation
Retail rate study
Power resource evaluation model
Gas distribution system feasibility study
City of Fargo, North Dakota
Wastewater cost of service study
Water cost of service study
Long-term financial plan
Ferry County Public Utility District,
Washington
Contract negotiations
Electric rate study
Flathead Electric Cooperative, Montana
Merger and acquisition evaluation
Regulatory compliance
Unbundled cost of service
Strategic advice
Lead consultant for 40,000 electric meter
acquisition from neighboring investor-
owned utility
Due diligence on coal plant
Load forecast
Franklin County PUD, Washington
Conservation potential assessment
FortisBC, Canada
Power supply capital planning
Rate design application for electric and
gas utilities
Main extension analysis
Power contract negotiations
Regulatory expert testimony
Electric industry restructuring analysis
Electric cost of service and rate design
study
Line extension policy
Resource acquisition study
Wholesale power sales contract
negotiation
Integrated resource planning study
Power supply dispatch optimization study
Competitiveness study
Retail wheeling application
Owner’s regulatory expert for
construction of major 230 kV
transmission line
Conservation potential analysis
Load forecast
Garrison Diversion Conservancy District,
North Dakota
Analyze the financial/rate impacts of the
proposed Red River Valley water
supply/200 mile-8' water supply project
Critique of project benefit/cost
calculations
General financial analysis support
Load forecast
2019-02-19 Agenda Packet Page 390
Page 6 of 15
Consulting EES
Glacier Electric Cooperative, Montana
Standby rate analysis
Power supply acquisition study
Cost of service study
City of Glendale, California
Electric cost of service study
Golden Valley Electric Cooperative, Alaska
Strategic planning
Power supply planning advice
Grant County PUD, Washington
Conservation potential assessment
Grant County Industrial Customers,
Washington
Retail rate review
Power contract negotiations
Grays Harbor County Public Utility District,
Washington
Conservation potential assessment
Cost of service and retail rate study
Bulk power sales forecast and contract
negotiations
Integrated resource plan
Regional power issues
Power resource evaluation
Cogeneration feasibility
Transmission analysis
Green Island Energy, Ltd.
Biomass power project development
assistance
Hampton Affiliates, Washington
Provided assistance in energy related
matters
Assistance in construction of wood-fired
boiler and back pressure turbine projects
Negotiation of power purchase and
wheeling agreement
HDR Engineering, Washington
Hydro feasibility and power marketing
services
Transmission line feasibility
Hermiston Energy Services, Oregon
Cost of service study
City of Heyburn, Idaho
Expert testimony and litigation support
Utility asset sale evaluation
Hidroelectrica Secacao, Guatemala
Hydropower turbines and generators
procurement
Dam design
Construction management
Plant automation and controls
City of Idaho Falls, Idaho
Update COSA model
Imperial Irrigation District, California
Geothermal update analysis
Salton Sea revenue analysis
Inland Choice Power, California
Community choice aggregation business
plan for CVAG, SANBAG and WRCOG
Power supply options evaluation
Industrial Customers of Idaho Power, Idaho
Expert testimony and analysis of Idaho
Power rate increase applications
Customer choice negotiations
Inland Power & Light Company, Washington
Conservation potential assessment
Cost of service and rate design
EPAct 2005 time of use analysis
Integrated resource plan
Wheeling rate analysis
International Forest Products, Washington
Wood-fired power plant feasibility studies
Steam cycle heat balances
Iron Mountain Quarry, Washington
Advice on new electric generation project
2019-02-19 Agenda Packet Page 391
Page 7 of 15
Consulting EES
City of Irvine, California
Greenfield municipalization feasibility
study
Jefferson County PUD, Washington
Cost of service and rate design studies
Strategic planning
Capital plan critique
Kentucky-American Water Company,
Kentucky
Conservation evaluation and program
development
Water demand forecast
Integrated resource planning study
Strategic planning
Expert testimony/regulatory assistance
Meter cost analysis
King City, California
Peer review of CCA feasibility study
Kittitas County PUD #1, Washington
General engineering
20-year system plan
Irrigation and new large single load rate
analysis
Klamath Water Users Association, Oregon
Retail rate analysis
Strategic electric options
Power supply planning analysis
Klickitat County Public Utility District,
Washington
Rate study
Financial planning
Integrated resource planning study
Water system technical assistance/review
Evaluation of hydro project
IPP wheeling rate negotiations
Pump storage project evaluation
Kootenai Electric Cooperative, Idaho
Electric rate study
Business acquisition analysis
Asset acquisition support
Merger/acquisition assistance
Cogeneration feasibility study
Integrated resource plan
Large customer negotiations/litigation
support
City of Lake Forest Park, Washington
Water and sewer rate study
Strategic planning
Lakeview Light and Power, Washington
Cost of service and rate design
Pole attachment rates and contracts
Windmill power evaluation
Engineer’s letter for bond financing
Load forecast
Lassen Municipal Utility District, California
Electric cost of service and rate design
Lewis County Public Utility District,
Washington
Conservation potential assessment
Cost of service and rate design
Fixed asset ledger development
Power resource acquisition analysis
Integrated resource plan
Major hydro generation evaluation and
assessment
Regional power issues and contract
negotiations
Asset acquisition analysis
City of Lethbridge, Alberta
Wholesale power negotiations/expert
testimony
Analysis of electric industry restructuring
Cost of service/rate design studies
Strategic advice on deregulation and
existing retail business
Strategic partnership advice
Power supply option study
Load forecast
2019-02-19 Agenda Packet Page 392
Page 8 of 15
Consulting EES
Lincoln Electric Cooperative, Montana
Cost of service and rate design study
Lodi, City of, California
Rate study
Los Angeles County, California
Consumer Choice Aggregation (CCA)
formation
Strategic advice on power supply and
wheeling options for owned generation
Rate analysis and negotiations
Litigation support
Franchise agreement assistance
Cogeneration feasibility study
Analysis of wheeling options
ISO negotiations
Transmission access evaluations
Expert testimony at FERC on ISO
transmission issues
Los Angeles Department of Water & Power,
California
Prepared testimony on behalf of LADWP
in PGE rate case
Lower Valley Energy, Wyoming
Evaluation of merger options
Natural gas pipeline and gas turbine
generation financial and technical
feasibility
Integrated resource plan
Contract negotiation
Evaluation of LNG distribution systems
DSM program development
Expert testimony and regulatory support
Fuel cell feasibility
Load forecast
Mason County Public Utility District No. 1,
Washington
Electric rate study
Power supply resource evaluation
Contract negotiations
Hydro feasibility studies
Mason County Public Utility District No. 3,
Washington
Conservation potential assessment
New load rate analysis
Design and implementation of continuing
property records fixed asset accounting
system
Cost of service and other miscellaneous
financial related analyses
Electric demand forecast
Resource acquisition study
Hydro evaluation
Bond financing
Least cost planning study
Contract negotiations
DSM program development
Cogeneration review
Fiber optics business plan
Engineering/contracting assistance and
oversight for reciprocating engine
construction
McMinnville Water & Light, Oregon
Integrated resource plan
Cost of service/rate study
Conservation potential assessment
Medicine Hat, City of, Canada
Strategic planning
Energy consulting
Resource evaluation/AGC study
Production costing modeling
Electric power project assistance
Utility revenue requirement policies and
cost of service
Microsoft, Inc., Washington
Power supply option analysis and
contract negotiations
Strategic planning
Midstate Electric Cooperative, Oregon
Electric rate study
City of Millersburg, Oregon
Formation of municipal electric utility
2019-02-19 Agenda Packet Page 393
Page 9 of 15
Consulting EES
City of Milton, Washington
Cost of service study
Long-term strategic plan
Substation design
Ministry of Fisheries and Oceans, Canada
Expert testimony
Mission Valley Power, Montana
Electric rate study
Missoula Electric Cooperative, Montana
Electric rate study
Net metering analysis
Montana Associated Cooperatives,
Montana— (20 cooperatives within the
state)
Lead consultant in evaluation of acquiring
major IOU service territory
Strategic advice
City of Moreno Valley, California
Cost of service study
Prepared RFP for bulk power supply
M-S-R Public Power Agency, California
BPA White Book analysis
Litigation support
City of Needles, California
Wastewater cost of service study
Water and electric cost of service studies
Financial planning
Nor-Cal Electric Authority, California
Assisted in reviewing bid for purchase of
investor-owned utility’s facilities
Negotiated MOU and final Purchase and
Sales Agreement
Performed engineering, environmental
and financial due diligence for asset sale
Assisted in preparation of regulatory
approval materials
Develop operating plan
Power supply options evaluation
Load forecast
Northern California Generation Coalition,
California
Regulatory assistance on natural gas
issues
Northern Lights, Inc., Idaho
Electric rate study
Pole attachment rate study
Large customer negotiations
Northern Wasco Public Utility District,
Oregon
Transmission and distribution design
assistance
Strategic planning
Power supply resource evaluation
Rate study
Conservation potential study
Northwest Public Power Association
(NWPPA), Washington
Instruct technical seminars on integrated
resource planning, rates, cost allocation,
financial management and load
forecasting
Member of Board of Directors
Strategic planning
Northwest Territories Power Corporation,
Canada
Regulatory filing, expert testimony
Integrated resource planning study
Strategic planning
Power supply resource evaluation
Rate study/load forecast
Northwestern Energy, Montana
Prepared and evaluated RFP for default
supply for retail load
Expert testimony/regulatory assistance
Okanogan County Public Utility District,
Washington
Integrated resource planning study
Cost of service study
2019-02-19 Agenda Packet Page 394
Page 10 of 15
Consulting EES
Okanogan REA, Washington
Strategic planning
Ontario Energy Board, Canada
Regulatory cost allocation
Distributed generation and standby rate
study
Expert testimony
Ontario Hydro, Canada
Retail and wholesale rate evaluation
Strategic planning
Conservation evaluation
Rate design mediation
Integrated resource planning assistance
Competitiveness study
Ontario Power Authority, Canada
Energy conservation study
Orcas Power & Light Cooperative,
Washington
Cost of service analysis
Resource evaluation/integrated resource
plan
Broadband study
Oregon Restaurant Association, Oregon
Strategic advice
Load aggregation
Pacific County Public Utility District,
Washington
Integrated resource study
Rate studies
Litigation support on pole attachment
rates
Power supply resource evaluation
Fiber optics business plan
City of Palo Alto, California
Power supply study
Joint action review
Gas, electric, water and sewer cost of
service studies
Demand forecast/resource evaluation
Least cost planning assistance
Customer choice program
Parkland Power & Light, Washington
Rate study
Strategic and least cost generation
planning studies
Power supply resource evaluation
City of Pasadena, California
Water and electric cost of service and
rate design studies
DSM program evaluation
Pend Oreille County Public Utility District,
Washington
Hydro plant options feasibilities
Integrated resource plan
Bond issue for new transmission line
Expert testimony/litigation support
FERC relicensing
FERC Part 12 inspections
Penstock repair
Dam design
Fishery behavior studies
Total dissolved gas reduction project
Turbine upgrade
Renewable energy credit analysis
Peninsula Light Company, Washington
Electric rate study
Asset evaluation study
Power supply resource acquisition study
Line extension analysis
Conservation evaluation
Integrated resource planning study
Resource acquisition assistance
Water quality advice
Financial planning analysis
Renewable resource evaluation
Conservation potential analysis
Load forecast
2019-02-19 Agenda Packet Page 395
Page 11 of 15
Consulting EES
Pierce County Cooperative Association*,
Washington*
Negotiation of power contracts, resource
evaluation and integrated resource plans
Transmission system analysis
Resource acquisition/Rate study
Strategic planning advice
(*Alder Mutual Light Company, Town of Eatonville, Elmhurst
Mutual Power and Light Company, City of Fircrest, Lakeview Light
and Power Company, City of Milton, Ohop Mutual Light Company,
Parkland Light and Water Company, Town of Steilacoom)
PNGC Power, Oregon
Conservation potential study
Contract evaluation risk study
Cost of service advice
Polk-Burnett Cooperative, Wisconsin
Rate study
DSM study
Strategic planning
City of Portland Water Bureau, Oregon
Internal audit and valuation study
Wholesale contract review
Portland General Electric, Oregon
Hydro relicensing support
City of Port Angeles, Washington
Resource acquisition studies
Power supply strategic planning
Merger study
Conservation potential study
Demand response strategic assistance
Rate study
Load forecast
Potomac Electric Power Company,
Washington, D.C.
Assistance in preparation of energy plan
PPL Montana, Montana
Power supply evaluation and acquisition
RFP
Litigation support/expert testimony for
hydro land lease dispute
Princeton Power and Light, B.C.
Rate study
Regulatory filings
Expert testimony
Puyallup Tribe of Indians, Washington
Hydro project evaluation/cost benefit
study
Strategic advice
Expert report on hydro feasibility
Raft River Rural Electric Coop, Idaho
Asset acquisition analysis
City of Red Deer, Canada
Wholesale power rate negotiations
Cost of service and rate design studies
Expert testimony
Strategic advice on deregulation and
existing retail business
City of Redding, California
Organization audit/strategic planning
Competitiveness study/stranded cost
review
Citizens’ Committee support
Evaluation of power dispatch protocol
City of Reno, Nevada
Auditing and renegotiating electric and
gas franchise agreements
Owner’s agent for service territory
acquisition of 75,000 customers for $450
million
City of Richland, Washington
Power resource plan
Valuation study
Strategic planning services and consulting
Analyzed storm drainage rates
Evaluation of BPA slice product
Management and operations review
Integrated resource plan
Conservation potential assessment
Electric rate study
Load forecast
2019-02-19 Agenda Packet Page 396
Page 12 of 15
Consulting EES
Riveria Water Department, Washington
Cost of service and rate design
City of Roseville, Oregon
Electric cost of service model evaluation
Sacramento Municipal Utility District,
California
Load research and cost of service
software
Sample selection assistance
Rate study
Litigation support and expert testimony
FERC licensing compliance audit
City of St. Paul, Alaska
System valuation
Salem Electric, Oregon
Retail rate study
Salmon River Electric Coop, Idaho
Industrial rate development
City of San Bernardino, California
Developed Community Choice
Aggregation (CCA) technical business plan
Design and construction management of
cogeneration project
Air quality permitting support
City of San Jose, California
Developed Community Choice
Aggregation (CCA) technical business plan
Developed CCA electric power retail rate
forecast
City of San Marcos, California
Evaluation and due diligence for new
municipal generation project
New municipal electric utility formation
options study
City of Santa Ana, California
Developed RFP for strategic energy
planning study
City of Santa Clara, California
Cost of service study
Seattle City Light, Washington
Hydro option evaluation study
Transmission/distribution design
Seattle Times, Washington
Evaluation of electric power supply
options
Contract negotiations for retail electric
service
Seattle Water Department, Washington
Rate, financial management and
forecasting studies
Conservation evaluation
Strategic planning studies
Contract negotiations
Least cost planning
Load forecast
SEH America, Washington
Strategic consulting
Electric supply option evaluation
Natural gas supply transportation support
Shady Cove, Oregon
Financing plan and prospectus
development for water system purchase
City of Shoreline, Washington
Negotiation assistance
Strategic planning seminar
Energy aggregation analysis
Water service analysis
Evaluation of strategic utility options
Assumption negotiations of wastewater
system
Franchise fee negotiations
Due diligence & valuation of utility
system
Silicon Valley Power, California
Cost of service study
Simpson Timber Company, California
Engineering/financial consulting for a new
woodwaste boiler/condensing turbine
project
2019-02-19 Agenda Packet Page 397
Page 13 of 15
Consulting EES
Skamania County PUD, Washington
New large load
Wheeling rate
Electric retail rate study
Pole attachment study
Snohomish County Public Utility District,
Washington
Calligan & Hancock hydro project
design/construction management
Average and marginal cost of service
models
Load research program
Elasticity study/load forecast
Power supply resource acquisition
evaluation
Cost of service model
Landfill gas generation study
DSM study
Conservation potential assessment
Energy efficiency behavior program
evaluation
Energy efficiency department support
Regional office evaluation
Engineering audit for FERC relicensing
support
Solano Beach, City of, California
Community choice aggregation peer
reviews
Power supply planning
South San Joaquin Irrigation District,
California
Start-up assistance
Power supply evaluation
Southeast Idaho Cooperatives
Asset acquisition analysis
Springfield Utility Board, Oregon
Cost of service programs and
comprehensive rate study
Contract negotiations
Power supply resource evaluation and
acquisition assistance
Cogeneration feasibility study
Surprise Valley Electric, California
QF assistance/wheeling rates
Expert testimony
City of Tacoma, Washington
Conservation potential assessment
Comprehensive electric and water cost of
service and rate design analyses
Power supply option resource study
Review of line extension policy
Elasticity and load forecasting studies
Review of internal departmental staffing
requirements
Conservation effectiveness evaluation
Policy seminars
Integrated resource planning
Contract negotiations
FERC hydro relicensing assistance
Major water use contract negotiations
Terasen Gas, Canada
Integrated resource planning study
Optimal dispatch model
Retail cost of service/rate design filing
Expert testimony
Main extension development
Texas Municipal Power Agency, Texas
Expert testimony
FERC wheeling rate application
State wheeling rate application
Antitrust litigation support
Tillamook People’s Utility District, Oregon
Rate assistance
City of Toppenish, Washington
Strategic advice
Electric utility options study
Valuation assessments
2019-02-19 Agenda Packet Page 398
Page 14 of 15
Consulting EES
Truckee-Meadows Water Authority, Nevada
Lead strategic and financial consultant in
acquisition of 70,000 meter water system
previously owned by Sierra Pacific in the
Sparks/Reno area valued at $400 million
108” pipeline replacement project
Hydro generator repair and rewind
project
Flume repair and upgrade design
Turlock Irrigation District, California
Cost of service review
Seminars on utility planning and
operations
Load growth study
Time of use rates
Marginal cost study for electric system
Litigation support for contract disputes
Customer service support
Relicensing compliance audit
Umatilla Electric Cooperative, Oregon
Cost of service study
US Ecology, Inc., Washington
Expert testimony on cost of service and
rate design issues
Regulatory filing for Hanford nuclear
waste disposal site
Vigilante Electric Cooperative, Montana
Wheeling rate analysis
Merger/acquisition study
Wasco Electric Cooperative, Inc. Oregon
Electric rate study
Washington PUD Association, Washington
Feasibility analysis for power options
Sourcebook publication
Western Oregon Electric Cooperative,
Oregon
Cost of service study
City of West Linn, Oregon
Water and wastewater rate studies
Strategic planning
Cogeneration feasibility study
Western Montana G&T, Montana
Integrated resource planning study
Power contract negotiations
Western Public Agencies Group,
Washington*
Representation and expert testimony in
1982, 1983, 1985, 1987, 1991, 1993,
1995 and 1999, 2001, 2003, 2007 and
2009, 2012 and 2014 BPA wholesale
power and transmission rate cases
Renegotiation of ASC methodology
Ongoing BPA-related activities
Integrated resource planning and
strategic resource acquisition studies and
advice
Bulk power evaluation
Power pooling study (*Alder Mutual Light, Benton REA Clallam County PUD, Clark Public Utilities, City of
Ellensburg, Elmhurst Mutual Power & Light, Grays Harbor County PUD, Kittitas County PUD,
Lewis County PUD, Mason County PUD #1, Mason County PUD #3, City of Milton, Ohop
Mutual Light Company, Pacific County PUD, Parkland Light & Water Company, City of Port
Angeles, Skamania County PUD, Town of Eatonville
Western River Council of Governments
(WRCOG), California
Developed Community Council
Aggregation (CCA) technical business plan
Weyerhaeuser, Inc., Washington
Energy pricing and sourcing advice
Whatcom County PUD, Washington
Strategic electric advice and options
study
Village of Winnetka, Illinois
Power supply resource evaluation and
feasibility
Cost of service/rate design study
City of Yakima, Washington
Wastewater connection charge review
Litigation support
Expert testimony
2019-02-19 Agenda Packet Page 399
Page 15 of 15
Consulting EES
Yellowstone Valley Electric Cooperative,
Montana
Electric cost of service and rate design
study
Wheeling rate
Coal and gas plant acquisition due
diligence
Yucaipa Valley Water District, California
Water and wastewater financial planning
and rate studies
Hydro plant evaluation
2019-02-19 Agenda Packet Page 400
P a g e | 1
February 19, 2019 File ID: 18-0586
TITLE
A. QUARTERLY FINANCIAL REPORT FORTHE QUARTER ENDING DECEMBER 31, 2018
B.RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA MAKING VARIOUS
AMENDMENTS TO THE FISCAL YEAR 2018/2019 BUDGET TO ADJUST FOR VARIANCES AND
APPROPRIATING FUNDS THEREFOR (4/5 VOTE REQUIRED)
RECOMMENDED ACTION
Council accept the report and adopt the resolution.
SUMMARY
The Finance Department, in collaboration with City departments, prepares quarterly financial reports for
the General Fund that reflect budget to actual comparisons, projected revenues and expenditures, and
highlight major variances that may require additional action or changes as of December 31, 2018. The
quarterly financial reports are in compliance with Section 504 (f) of the City Charter, which requires that
quarterly financial reports be filed by the Director of Finance through the City Manager.
In preparing the quarterly financial projections, staff has identified various budget changes that are needed
to reflect actual revenues and expenditures or address changes in budgetary needs. For government
entities, a budget creates a legal framework for spending during the fiscal year. After the budget is
approved by the City Council, there are circumstances which arise that could require adjustments to the
approved budget. Council Policy 220-02 “Financial Reporting and Transfer Authority” was established in
January of 1996 and allows for budget transfers and adjustments to be completed. This report discusses
budget adjustments that staff recommends in the General Fund as well as various other funds to address
identified fiscal issues.
In addition to the Fiscal Year 2018/2019 budget recommendations for City funds, this report includes an
update on Measure P actual revenues and expenditures as of December 31, 2018.
ENVIRONMENTAL REVIEW
The Development Services Director has reviewed the proposed activity for compliance with the California
Environmental Quality Act (CEQA) and has determined that filing of the quarterly financial status report is
not a “Project” as defined under Section 15378 of the State CEQA Guidelines because it will not result in a
physical change to the environment; therefore, pursuant to Section 15060(c)(3) of the State CEQA
Guidelines the actions proposed are not subject to CEQA.
2019-02-19 Agenda Packet Page 401
P a g e | 2
BOARD/COMMISSION/COMMITTEE RECOMMENDATION
Not applicable.
DISCUSSION
The Second Quarter Report is developed using six months of recorded (July 2018 through December 2018)
activity for Fiscal Year 2018/2019 as of December 31, 2018. The data in this report is the most current data
available; however, the data and projections are subject to change.
This report will provide summary information for the following areas:
Major General Fund Revenues
Adjustments to General Fund Expenditures
Adjustments to non-General Fund funds
Update to the Measure P Fund
Attachment A – Quarterly Financial Report provides additional information for the financial outlook for the
General Fund for the current fiscal year including City revenues and expenditures; and a summary of the
Long Term Financial Plan (LTFP) covering FY 2020 – FY 2029.
The Finance Department will continue to monitor the City’s actual revenues and expenditures and will
provide any significant changes in subsequent quarterly budget monitoring reports.
General Fund Overview
The City’s FY 2019 financial outlook improved as of the end of the second quarter as overall General Fund
revenues are projected to exceed projected expenditures by approximately $2.4 million. The projected
improvement is primarily due to an anticipated positive correction from the State of California related to
the amount of sales tax allocated to the City; an improved projection for Measure P revenues; a positive
adjustment to the Property Tax In-Lieu Vehicle License Fee based upon updated information from the
County of San Diego; and increased reimbursements from the State Government for deployment of the
City’s Fire Department Strike Team for assisting other jurisdictions responding to emergency situations
(wildfires/storms). The increase in the aforementioned revenues is mitigated by increases in Fire
Department personnel expenses and transfers to the established Measure A funds (Measure A funds are
intended to solely support public safety needs and are transferred to specific funds for tracking and
monitoring). Additional information on General Fund revenue and expenditures are provided in the
attachment to this report.
Major General Fund Revenues
The City’s major General Fund revenues, which make up approximately 76% of the City’s General Fund
revenues, are projected to be over the FY 2019 Amended Budget (Amended Budget) amounts by
approximately $2.6 million. The increased revenue projections are primarily due to an increased projection
for the City’s Sales Tax Revenue ($1.0 million), increased collection of revenues related to the Measure P
Sales Tax ($1.2 million) and the increased projection for Property Tax in Lieu of Vehicle License Fee ($0.4
million). All other Major revenues are anticipated to meet their projected revenue year-end estimates.
Table 1: Fiscal Year 2018/2019 Major General Fund Revenue Projections summarizes the revenue
projections.
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The remaining General Fund revenues (not represented in Table 1) are anticipated to exceed the Amended
Budget by approximately $2.1 million. The projected increase is revenue is due to increased
reimbursements for the City’s Fire Department Strike Team ($1.6 million) and an increase ($0.5 million) in
transfers into the General Fund for services provided by City staff.
All the General Fund revenue categories are shownin Attachment A. The overall General Fund revenues are
projected to exceed the Amended Budget by approximately $4.7 million.
Major General Fund Expenditures
The City’s major General Fund expenditure categories, which make up approximately 78% of the City’s
FY 2019 Projected Budget expenditures, are projected to exceed the Amended Budget by $1.2 million. The
increase in expenditures is primarily due to increase personnel costs for the fire department and a slight
increase in the Supplies and Services expense category. The increase costs for the fire department
personnel are primarily related to the deployment of the Fire Department Strike Team.
As of the end of the second quarter, the expenditure percentages for the major expense categories are
slightly statistically elevated which may be due to the seasonal/cyclical nature of specific staffing needs
within certain City departments such as Parks and Recreation. The major expense categories are shown in
the following table and additional information related to departmental expenditures is provided in the
attachment.
Table 1 - Fiscal Year 2018/2019 Major General Fund Revenue Projections
Revenue Category FY 2019 Amended
Budget
FY 2019
Projected Budget Variance
Property Tax 35,301,977$ 35,312,736$ 10,759$
Sales Tax 33,698,020$ 34,674,606$ 976,586$
Measure P Sales Tax 18,085,000$ 19,299,000$ 1,214,000$
Measure A Sales Tax1 13,430,000$ 13,430,000$ -$
PT in lieu of Motor Vehicle License
Fee (VLF)2 21,886,241$ 22,333,660$ 447,419$
Franchise Fees 11,691,843$ 11,691,843$ -$
Utility Users Taxes 5,605,396$ 5,605,396$ -$
Transient Occupancy Tax 4,102,798$ 4,102,798$ -$
Total 143,801,275$ 146,450,039$ 2,648,764$
2Property Tax in Lieu of Vehicle License Fees was previously accounted for as Motor Vehicle License fees
(VLF) in the State Revenue category. VLF was replaced by a backfill from property taxes following the
permanent reduction of the VLF rate from 2% to 0.65% in 2004.
1Measure A Sales Tax approved by Chula Vista votes in June 2018 and tax commenced on October 1, 2018.
Figure represents revenue projections for three quarters of the fiscal year.
Table 2 - Fiscal Year 2018/2019 General Fund Major Expenditure Projections
Revenue Category FY 2019 Amended
Budget
FY 2019 Projected
Budget
Projected Budget
Expended to date
Projected Budget
Expended (%)
Personnel Services 128,335,059$ 129,468,551$ 78,126,913$ 60.3%
Supplies and Services 14,041,561$ 14,112,190$ 6,971,128$ 49.4%
Utilities 4,783,376$ 4,783,376$ 2,957,206$ 61.8%
Total 147,159,996$ 148,364,117$ 88,055,247$ 59.4%
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The remaining General Fund expenditure categories (not represented in Table 2) are anticipated to exceed
the Amended Budget by approximately $1.2 million. This increase is primarily due to the increased
transfers of Measure A revenues from the General Fund to the established Measure A funds. Overall, total
projected expenditures are anticipated to increase by $2.4 million over the Amended Budget. Staff
continues to monitor expenses for potential impacts to current and future budgets.
One item of note is the assumed investment returns from the City’s pension system (California Public
Employees’ Retirement System - CalPERs). One of the factors which influence the City’s annual pension
contribution (payment) is the annual investment return rate from the CalPERs investment portfolio. In
calculating the City’s pension contribution, CalPERs assumes a 7.25% return rate on their investments for
the current fiscal year. However, in the current financial environment, CalPERs investments may not reach
their return rate target. This would create a negative impact (increased contribution amount) on the
projected future pension payments for the City. Staff will continue to monitor this issue and will make any
necessary adjustments to the pension payment projections as more information is made available.
General Fund Adjustments
At the conclusion of the second quarter of FY 2019, the proposed adjustments are minor inter- and intra-
Department transfers or are appropriations associated with offsetting revenue. The proposed adjustments
are anticipated to result in a net decrease of General Fund costs of approximately $50,000. The following
chart provides a summary of the proposed budgetary adjustments.
The significant adjustments to the General Fund Expenditures are described below.
Appropriation of $1.6 million in revenues and expenditures for the Fire Department related to
Table 3 - General Fund Adjustments Summary - 2nd Quarter Fiscal Year 2018-19
PERSONNEL SUPPLIES & OTHER TOTAL TOTAL
Footnote SERVICES SERVICES EXPENSES EXPENSE REVENUE NET COST
GENERAL FUND
City Clerk 1 -$ -$ 6,742$ 6,742$ (6,742)$ -$
Fire Department 2 1,600,000$ -$ -$ 1,600,000$ (1,649,744)$ (49,744)$
Information Technology 3 -$ 50,000$ (50,000)$ -$ -$ -$
Library Department 4 -$ 11,629$ -$ 11,629$ (11,629)$ -$
Non-Departmental 5 -$ 59,404$ -$ 59,404$ (59,404)$ -$
Parks and Recreation 6 10,000$ (10,000)$ -$ -$ -$ -$
Public Works Department 7 -$ 19,000$ -$ 19,000$ (19,000)$ -$
TOTAL OTHER FUNDS 1,610,000$ 130,033$ (43,258)$ 1,696,775$ (1,746,519)$(49,744)$
General Fund Adjustments Footnotes
6 - Parks and Recreation Department - Reallocate $10,000 from Supplies and Services to Personnel (Hourly) for Park Maintenance expenses.
7 - Public Works Department - Appropriate $19,000 in revenue and expenses for an Emergency Storm Drain repair at Josselyn Avenue.
DEPARTMENT
1 - City Clerk Department - Appropriate $6,742 in revenue and expenses for refunds of overpayments related to the last election.
2 - Fire Department - Appropriate $49,744 in additional revenues from the ALS Fund for the new AMR service contract; and, appropriate
revenues and expenses of $1.6M for Fire Strike Team deployments.
3 - Information Technology Department - Reallocate Measure A Support budget of $50k from Other Expenses to Supplies and Services for
equipment purchases.
4 - Library Department - Appropriate $11,629 in revenue and expenses for unbudgeted grant and donations.
5 - Non-Departmental - Appropriate $59,404 in revenues and expenses for repairs related to the flooding in Building C at the City Hall
campus.
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Strike Team Deployments at the beginning of the fiscal year. There were a high-volume of fires
throughout the State where City personnel were deployed to battle these fires. Staff is requesting
appropriation increases for reimbursements from the State to cover the costs these deployments.
Appropriation of $59,404 in revenue and expenses in Non-Departmental for the repair of damage
caused by a broken pipe in the basement of Building C at the City Hall campus. Revenues are from
the insurance claim to make the repairs to the facility.
Other Funds Adjustments
The following recommended adjustments are for funds outside of the General Fund. The proposed
adjustments, displayed in Table 4, have a net cost of approximately $0.3 million, which are entirely funded
with fund balances or current year available revenues. A brief discussion follows the table on the major
proposed adjustments.
The significant adjustments to the Non - General Fund Expenditures are described below.
Appropriation of $0.6 million in revenues and $0.7 million in expenses for various Federal Grants.
Table 4 - Budget Transfers Summary - 2nd Quarter Fiscal Year 2018-19
PERSONNEL SUPPLIES & OTHER OTHER CIP INTERNAL TRANSFERS TOTAL TOTAL
Footnote SERVICES SERVICES EXPENSES CAPITAL BUDGET SERVICE OUT UTILITIES EXPENSE REVENUE NET COST
OTHER FUNDS
2016 Measure P Sales Tax 1 - - - 150,000 - - - - 150,000$ (150,000) -$
Transportation Grants-Gas Tax 2 - - - 50,000 - - 19,000 - 69,000$ - 69,000$
Transportation Sales Tax 3 - - 18,832 - - - - - 18,832$ - 18,832$
Advanced Life Support Program 4 161,138 66,408 - 28,000 - 2,509 49,744 - 307,799$ (319,030) (11,231)$
Traffic Safety 5 - - - 27,000 - - - - 27,000$ - 27,000$
Other Grants 6 - 20,000 - - - - - - 20,000$ (20,000) -$
Local Grants 7 - 50,000 - 25,000 - - - - 75,000$ - 75,000$
Federal Grants 8 - 50,000 - 650,000 - - - - 700,000$ (600,000) 100,000$
CFD 11-M Rolling Hills McM 9 - - - 243 - - - - 243$ - 243$
CFD 12-M Otay Ranch Village 7 10 - - - 2,770 - - - - 2,770$ - 2,770$
CFD 12M Village 7 Otay Ranch 11 - - - 1,163 - - - - 1,163$ - 1,163$
CFD 14M-B-EUC Millenia 12 - (16,800) 16,000 - - - - 800 -$ - -$
CFD 18M Village 3 Otay Ranch 13 - 2,518 - - - - - - 2,518$ - 2,518$
Open Space District #03 14 - - - 551 - - - - 551$ - 551$
Open Space District #04 15 - 2,448 - - - - - - 2,448$ 2,448 4,896$
Open Space District #07 16 - - 5,410 157 - - - 1,722 7,289$ - 7,289$
Open Space District #08 17 - - - 808 - - - - 808$ - 808$
Open Space District #10 18 - 945 - 880 - - - - 1,825$ - 1,825$
Open Space District #17 19 - - - 81 - - - - 81$ - 81$
CFD 07M Eastlake Woods &
Vista 20 - - - 2,652 - - - - 2,652$ - 2,652$
CFD 08M Vlg 6 McMillin & OR 21 - - - 1,970 - - - - 1,970$ - 1,970$
CFD 09M ORV II Brookfield-
Shea 22 - - - 2,744 - - - - 2,744$ - 2,744$
CFD 99-2 Otay Ranch Vlg 1
West 23 - - - 2,096 - - - - 2,096$ - 2,096$
CFD 98-3 Sunbow 2 24 - - - 2,212 - - - - 2,212$ - 2,212$
CFD 97-1 Otay Ranch 25 - - - 5,497 - - - - 5,497$ - 5,497$
Sewer Income 26 - - - - (2,000,000) - - - (2,000,000)$ - (2,000,000)$
Trunk Sewer Capital Reserve 27 - - 350,000 - - - - - 350,000$ (1,427,000) (1,077,000)$
Sewer Service Revenue 26 - - - - 2,000,000 - - - 2,000,000$ - 2,000,000$
Sewer DIFs 27 - - (350,000) - - - - - (350,000)$ 1,427,000 1,077,000$
Equipment Lease Fund 28 - - (244,400) - - - - - (244,400)$ - (244,400)$
Public Facilities DIF 29 - - - 238,000 - - - - 238,000$ - 238,000$
TOTAL OTHER FUNDS 161,138$ 175,519$ (204,158)$ 1,191,824$ -$ 2,509$ 68,744$ 2,522$ 1,398,098$ (1,086,582)$ 311,516$
Footnotes
1 2016 Measure P Sales Tax - Appropriate $150,000 in revenues and expenses for Electric Vehicle Rebates.
2 Transportation Grants-Gas Tax - Appropriate $69,000 from Fund Balance for Other Capital related to vehicle costs ($50,000), and Transfers Out to reimburse the Public Works department ($19,000).
3 Transportation Sales Tax - Appropriate $18,832 in Other Expenses for the SANDAG Grant from Fund Balance.
4 Advanced Life Support Program - Appropriate $319,030 in revenues and $307,799 in expenditures for the new AMR Contract.
5 Traffic Safety - Appropriate $27,000 in expenses from Fund Balance for Other Capital.
6 Other Grants - Appropriate $20,000 in revenues and expenses for the Animal Care Facility Grant for Supplies and Services.
7 Local Grants - Appropriate $75,000 from Fund Balance for Local Asset Seizure for Supplies and Services and Other Capital.
8 Federal Grants - Appropriate $600,000 in revenues and $700,000 in expenses for various Federal Grants (Dept of Justice Asset Seizures and Dept of Treasury Asset Seizures).
9-25 Various CFD & Open Space Districts - Appropriate $36,867 in expenses for the purchase of an Open Space Vehicle for $23,824, Other Expenses of $21,410, Supplies & Services of ($10,889), and Utilities of $2,522.
26 Transfer appropriation of $2M from the Sewer Income Fund to the Sewer Service Revenue Fund.
27 Transfer appropriations of $1,077,000 in revenues and $350,000 in expenses from the Trunk Service Revenue Fund to the Sewer DIFs Fund.
28 Equipment Lease Fund - Decrease $244,400 in appropriations as a budget correction for vehicle lease related expenses.
29 Public Facilities DIF - Appropriate $238,000 from Fund Balance for the outfitting of the new Millenia Fire Truck.
DEPARTMENT
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Transfer the appropriation of $2.0 million in revenue from the Sewer Income Fund to the Sewer
Service Revenue Fund as a budgetary correction of funding sources.
Transfer the appropriation of $1.1 million in revenues and $350,000 in expenses from the Trunk
Service Revenue Fund to the Sewer DIFs Fund as a budgetary adjustment.
Measure P Fund Overview
In November 2016, Chula Vista voters approved Measure P, authorizing a ½ cent sales tax increase on
retail sales within the City for ten years. The funding from the sales tax measure is to allow the City to make
progress toward replacing and repairing failing City assets. In December 2016, the City Council adopted the
expenditure plan for the Measure P funding. The expenditure plan identified critical deferred maintenance
and infrastructure projects for which the Measure P funding was to be allocated toward.
The following table provides an update on the allocation and expenditures (unaudited) for the Measure P
funds.
10-Year Unaudited Remaining
Timeframe Totals Balance
REVENUES:
Sales Tax Revenues 186,299,869$ 29,095,750$ 157,204,119$
Investment Earnings -$ 1,293,576$ (1,293,576)$
Miscellaneous -$ 150,502$ (150,502)$
Total Revenues 186,299,869$30,539,828$ 155,760,041$
EXPENDITURES:
Fire Stations Repairs/Replacement 24,611,549 110,587 15,966,268
Fire Response Vehicles 19,847,580 4,670,328 882,252
Fire Safety Equipment 5,197,913 355,809 1,029,191
Total Fire Services 49,657,042$ 5,136,724$ 17,877,711$
Police Response Vehicles 13,301,470 2,201,734 1,063,966
Public Safety Communication Systems 8,678,863 2,164,503 660,646
Police Facility Repairs 2,101,000 436,346 1,564,654
Police Equipment 611,145 159,719 27,665
Total Police Services 24,692,478$ 4,962,303$ 3,316,930$
Streets 24,474,861 5,780,628 10,101,938
Other Public Infrastructure 14,154,295 942,202 8,457,798
Sports Fields and Courts 16,966,595 372,952 4,212,048
Non-Safety Vehicles 11,195,100 1,458,475 4,108,525
Recreation and Senior Centers 5,000,000 114,963 4,885,037
Civic Center and South Libraries 3,250,000 339,625 2,660,375
Other Public Facilities 6,036,000 228,500 5,307,500
Traffic Signal Systems 7,000,000 87,817 2,912,183
Park Infrastructure 10,307,740 683,611 6,616,389
Citywide Network Replacement 2,080,700 1,866,064 214,636
Citywide Telecommunications 2,000,000 1,518,704 481,296
Total Infrastructure 102,465,291$13,393,541$ 49,957,725$
Total Proposed Allocations 176,814,811$23,492,567$ 71,152,367$
Measure P
Citywide Infrastructure, Facilities and Equipment Expenditure Plan
1/2 cent Sales Tax Revenues over 10 year period
Summary Table as of 12/31/18
Total by Major Category
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DECISION-MAKER CONFLICT
Staff has reviewed the property holdings of the City Council of the City of Chula Vista members and has
found no property holdings within 1,000 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 of Chula Vista 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 action supports the
Operational Excellence goal by communicating the City’s projected financial position for the current fiscal
year 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
The Second Quarter Monitoring Report presents updates to revenue and expenditure projections as of
December 31, 2018. As a result of the revised projected revenues and expenditures within this report, the
overall General Fund revenues are projected to exceed projected expenditures by approximately $2.4
million. Actions within this report result in a net increase of General Fund budgeted revenues of
approximately $50,000. Staff will continue to monitor actual revenue receipts and expenditures to
determine if any budget adjustments will be needed in the future.
Across the non-General Fund funds, multiple actions are recommended for the second quarter, leading to a
net cost of approximately $0.3 million to non-General Fund accounts. These costs are to be addressed with
fund balances or revenues from current year services.
ONGOING FISCAL IMPACT
There is no ongoing fiscal impact related to this action for the General Fund.
ATTACHMENTS
1. FY2019 Second Quarter Financial Report
Staff Contact: David Bilby, Finance Department
2019-02-19 Agenda Packet Page 407
RESOLUTION NO. 2019-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA MAKING VARIOUS AMENDMENTS TO THE
FISCAL YEAR 2018/19 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 a motion adopted by the affirmative
votes of at least four members; and
WHEREAS, staff has completed the budget review for the quarter ending
December 31, 2018 and is recommending a number of budget amendments; and
WHEREAS, staff is recommending increasing $1,696,775 in appropriations to various
departments in the General Fund and increasing revenues by $1,746,519 resulting in a net
reduced impact to the General Fund of $49,744; and
WHEREAS, the Transportation Grants – Gas Tax Fund, Transportation Sales Tax Fund,
Traffic Safety Fund, Local Grants Fund, Federal Grants Fund, Community Facilities District 11-
M Rolling Hills McMillin Fund, Community Facilities District 12-M Otay Ranch Village 7
Fund, Community Facilities District 12M Village 7 Otay Ranch Fund, Community Facilities
District 18M Village 3 Otay Ranch Fund, Open Space District #03 Fund, Open Space District
#04 Fund, Open Space District #07 Fund, Open Space District #08 Fund, Open Space District
#10 Fund, Open Space District #17 Fund, Community Facilities District 07M Eastlake Woods &
Vista Fund, Community Facilities District 08M Village 6 McMillin & OR Fund, Community
Facilities District 09M ORV II Brookfield-Shea Fund, Community Facilities District 99-2 Otay
Ranch Village 1 West Fund, Community Facilities District 98-3 Sunbow 2 Fund, Community
Facilities District 97-1 Otay Ranch Fund, Sewer Service Revenue Fund, Sewer DIFs Fund, and
Public Facilities DIF Fund will be negatively impacted due to adjustments that will add
appropriations that will be made from the available balances of these funds; and
WHEREAS, the Advanced Life Support Program Fund, Sewer Income Fund, Truck
Sewer Capital Reserve Fund, and Equipment Lease Fund will be positively impacted as a result
of decreased appropriates resulting from the recommended changes; and
WHEREAS,the recommended adjustments to the 2016 Measure P Sales Tax Fund, Other
Grants Fund, and the Community Facilities District 14M-B-EUC Millenia Fund consist of
offsetting adjustments between revenue and expenditure categories and are neutral resulting in
no net impact to these funds; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula
Vista, that it does hereby amend the fiscal year 2018/19 budget and approves the following
appropriations and transfers:
2019-02-19 Agenda Packet Page 408
Summary of General Fund Appropriations and/or Transfers
Summary of Appropriations and/or Transfers for Other Funds
Presented by Approved as to form by
David Bilby Glen R. Googins
Director of Finance/Treasurer City Attorney
PERSONNEL SUPPLIES & OTHER TOTAL TOTAL
SERVICES SERVICES EXPENSES EXPENSE REVENUE NET COST
GENERAL FUND
City Clerk -$ -$ 6,742$ 6,742$ (6,742)$ -$
Fire Department 1,600,000$ -$ -$ 1,600,000$ (1,649,744)$ (49,744)$
Information Technology -$ 50,000$ (50,000)$ -$ -$ -$
Library Department -$ 11,629$ -$ 11,629$ (11,629)$ -$
Non-Departmental -$ 59,404$ -$ 59,404$ (59,404)$ -$
Parks and Recreation 10,000$ (10,000)$ -$ -$ -$ -$
Public Works Department -$ 19,000$ -$ 19,000$ (19,000)$ -$
TOTAL OTHER FUNDS 1,610,000$ 130,033$ (43,258)$ 1,696,775$ (1,746,519)$(49,744)$
DEPARTMENT
PERSONNEL SUPPLIES & OTHER OTHER CIP INTERNAL TRANSFERS TOTAL TOTAL
SERVICES SERVICES EXPENSES CAPITAL BUDGET SERVICE OUT UTILITIES EXPENSE REVENUE NET COST
OTHER FUNDS
2016 Measure P Sales Tax - - - 150,000 - - - - 150,000$ (150,000) -$
Transportation Grants-Gas Tax - - - 50,000 - - 19,000 - 69,000$ - 69,000$
Transportation Sales Tax - - 18,832 - - - - - 18,832$ - 18,832$
Advanced Life Support Program 161,138 66,408 - 28,000 - 2,509 49,744 - 307,799$ (319,030) (11,231)$
Traffic Safety - - - 27,000 - - - - 27,000$ - 27,000$
Other Grants - 20,000 - - - - - - 20,000$ (20,000) -$
Local Grants - 50,000 - 25,000 - - - - 75,000$ - 75,000$
Federal Grants - 50,000 - 650,000 - - - - 700,000$ (600,000) 100,000$
CFD 11-M Rolling Hills McM - - - 243 - - - - 243$ - 243$
CFD 12-M Otay Ranch Village 7 - - - 2,770 - - - - 2,770$ - 2,770$
CFD 12M Village 7 Otay Ranch - - - 1,163 - - - - 1,163$ - 1,163$
CFD 14M-B-EUC Millenia - (16,800) 16,000 - - - - 800 -$ - -$
CFD 18M Village 3 Otay Ranch - 2,518 - - - - - - 2,518$ - 2,518$
Open Space District #03 - - - 551 - - - - 551$ - 551$
Open Space District #04 - 2,448 - - - - - - 2,448$ 2,448 4,896$
Open Space District #07 - - 5,410 157 - - - 1,722 7,289$ - 7,289$
Open Space District #08 - - - 808 - - - - 808$ - 808$
Open Space District #10 - 945 - 880 - - - - 1,825$ - 1,825$
Open Space District #17 - - - 81 - - - - 81$ - 81$
CFD 07M Eastlake Woods &
Vista - - - 2,652 - - - - 2,652$ - 2,652$
CFD 08M Vlg 6 McMillin & OR - - - 1,970 - - - - 1,970$ - 1,970$
CFD 09M ORV II Brookfield-
Shea - - - 2,744 - - - - 2,744$ - 2,744$
CFD 99-2 Otay Ranch Vlg 1
West - - - 2,096 - - - - 2,096$ - 2,096$
CFD 98-3 Sunbow 2 - - - 2,212 - - - - 2,212$ - 2,212$
CFD 97-1 Otay Ranch - - - 5,497 - - - - 5,497$ - 5,497$
Sewer Income - - - - (2,000,000) - - - (2,000,000)$ - (2,000,000)$
Trunk Sewer Capital Reserve - - 350,000 - - - - - 350,000$ (1,427,000) (1,077,000)$
Sewer Service Revenue - - - - 2,000,000 - - - 2,000,000$ - 2,000,000$
Sewer DIFs - - (350,000) - - - - - (350,000)$ 1,427,000 1,077,000$
Equipment Lease Fund - - (244,400) - - - - - (244,400)$ - (244,400)$
Public Facilities DIF - - - 238,000 - - - - 238,000$ - 238,000$
TOTAL OTHER FUNDS 161,138$ 175,519$ (204,158)$ 1,191,824$ -$ 2,509$ 68,744$ 2,522$ 1,398,098$ (1,086,582)$ 311,516$
DEPARTMENT
2019-02-19 Agenda Packet Page 409
Quarterly Financial Report
Second Quarter FY 2019 Ending December 31, 2018
Prepared – January 2019
1
Overview
This financial report summarizes the City’s General
Fund financial position for Fiscal Year 2018-2019
through December 31, 2018, and projections for the
remainder of the year ending on June 30, 2019. The
purpose of this report is to provide the City Council,
Management and the citizens of Chula Vista an
update on the City’s fiscal status based on the most
recent financial information.
This report also includes information from the City’s
long-term financial plan (LTFP). The LTFP is a
forecast of ten future years based upon information
available at the time and is updated annually to
reflect the most current information available. The
full LTFP can be found on the City’s website at
https://www.chulavistaca.gov/departments/finance
/financial-reports.
At the end of the second quarter, the City’s financial
outlook is projected to improve as revised revenue
projections are anticipated to exceed revised
expenditure projections by $2.4 million as the City is
receiving one-time adjusted allocations in sale tax
amounts and increased reimbursements from the
deployment of fire department staff. Based on
current projections, revenues are anticipated to
increase by $4.7 million and expenditures are
projected to increase by $ 2.3 million for a net
positive difference of approximately $2.4 million.
Revenues
The following table shows the FY 2019 General Fund
Amended Budget revenues and the year-end
Projected Budget revenues. The Projected Budget
includes all the change in projections included in this
report. Overall, General Fund revenues are projected
to increase by approximately $4.7 million above the
Amended Budget amounts. The primary drivers of
the increase in revenue are due to:
(1) The State of California did not distribute all of the
City’s Sales Tax revenue resulting in a decrease of
actual sales tax receipts for FY 2018 by
approximately $1M. The City is now receiving FY
2018 Sales Tax during the current fiscal year.
Based on information from the City’s sales tax
consultant, the City is projecting an overall
increase of Sales Tax by the amount not
distributed in FY 2018;
(2) An increase of $1.6 million in reimbursements
from the Federal Government for deployment of
the City’s Fire Department Strike Team to assist
other jurisdiction in their dealing with emergency
situations. The reimbursements for the
deployment of the Fire Department Strike Team
are difficult to estimate as deployment of staff is
based upon emergency situations in other
jurisdictions and varies from year to year. Based
on deployment during the current fiscal year,
staff is revising the projected reimbursement
amounts for this fiscal year;
(3) An increase of $1.2 million is projected to be
collected from the Measure P Sales Tax; however,
this amount will be evaluated as more data
becomes available;
(4) And an increase of $0.4 million to the Property
Tax In-Lieu of Vehicle License Fees projection
based on information provided by the County of
San Diego after the development and adoption of
the FY 2019 Budget.
The proposed budgetary adjustments are shown
within the respective revenue categories in the
following table.
The Finance Department will continue to monitor the
City’s actual revenues and will provide any significant
changes in subsequent quarterly budget monitoring
Revenue Category
FY 2019
Amended
Budget
FY 2019
Projected
Budget
Variance
Property Taxes 35,301,977$ 35,312,736$ 10,759$
Sales Tax 33,698,020$ 34,674,606$ 976,586$
Measure P Sales Tax 18,085,000$ 19,299,000$ 1,214,000$
Measure A Sales Tax 13,430,000$ 13,430,000$ -$
PT in lieu of Motor Vehicle
License Fee (VLF)21,886,241$ 22,333,660$ 447,419$
Franchise Fees 11,691,843$ 11,691,843$ -$
Utility Users Tax 5,605,396$ 5,605,396$ -$
Transient Occupancy Taxes 4,102,798$ 4,102,798$ -$
Development Revenue 1,250,153$ 1,250,153$ -$
License and Permits 1,448,143$ 1,448,444$ 301$
Fines, Forfeitures, Penalties 1,241,423$ 1,241,423$ -$
Use of Money & Property 2,953,166$ 2,953,166$ -$
Other Local Taxes 2,598,193$ 2,598,193$ -$
Police Grants 837,440$ 837,440$ -$
Revenue from Other Agencies 1,327,635$ 1,338,964$ 11,329$
Charges for Services 7,921,718$ 7,921,718$ -$
Interfund Reimbursements 9,648,924$ 11,256,924$ 1,608,000$
Other Revenue 2,006,965$ 2,007,265$ 300$
Transfers In 13,709,581$ 14,180,142$ 470,561$
TOTAL REVENUES 188,744,616$193,483,871$4,739,255$
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Second Quarter FY 2019 Ending December 31, 2018
Prepared – January 2019
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reports.
Expenditures
The following table reflects the FY 2019 General
Fund Adopted Budget expenditures and actual
expenditures by department as of December 31,
2018. In total, departments have expended
approximately $96.3 million or 51% of the General
Fund Revised Budget after 50% of the fiscal year has
elapsed. Overall, departmental expenditures are
tracking consistent with the total Revised Budget as
of the end of the second quarter. The Fire
Department expenditures are trending higher than
budgeted due to increased personnel costs related to
the deployment of their strike team. Staff will
continue to monitor department expenditures to
identify any costs that might trend higher than
anticipated and proposed future actions to address
these trends as appropriate.
GENERAL FUND EXPENDITURES AS OF 12/31/2018
The following table reflects the projected
expenditures for June 30, 2018. The largest projected
budget variances for the year-end are within the Fire
Department and Non-Departmental. These variances
are due to the increased expenses noted previous for
the Fire Department Strike Team and additional
transfers of Measure P funds from the General Fund.
The transfer of funds will show as expenditures for
the Non-Department budget. At the end of the fiscal
year, the Finance Department will be seeking to make
transfers from other expenditure categories with
projected savings and to appropriate available
revenues to fully utilize resources and mitigate any
departmental deficits.
GENERAL FUND PROJECTIONS BY DEPARTMENT
FOR JUNE 30, 2018
Staff will continue to monitor General Fund expenses
and look for potential cost saving measures in order
to remain within budget during the current fiscal
year.
LONG-TERM FINANCIAL PLAN UPDATE –
FISCAL YEARS 2020 TO 2024
A focus of this financial report is to review the Long-
Term Financial Plan (LTFP) and look beyond the
current fiscal year at fiscal issues facing the City on
the horizon.
The following table displays the updated financial
projections for fiscal years 2020 through 2024. A
more detailed table that includes all ten years is
provided at the end of this report.
Department FY 2019 Revised
Budget
Expended as of
12/31/18
%
Expended
City Council $ 1,626,561 $ 878,260 54.0%
Boards & Commissions $ 27,783 $ 10,453 37.6%
City Clerk $ 984,447 $ 476,616 48.4%
City Attorney $ 3,163,225 $ 1,655,331 52.3%
Administration $ 2,216,056 $ 1,336,499 60.3%
Information Technology $ 3,817,967 $ 2,069,289 54.2%
Human Resources $ 2,888,499 $ 1,484,727 51.4%
Finance $ 3,987,938 $ 2,132,445 53.5%
Non-Departmental $ 38,693,602 $ 9,701,905 25.1%
Animal Care Facility $ 2,966,306 $ 1,639,887 55.3%
Economic Development $ 2,128,750 $ 1,289,960 60.6%
Planning & Building $ 2,900,096 $ 1,570,590 54.2%
Engineering/Capital Project $ 8,953,842 $ 4,679,003 52.3%
Police $ 56,625,786 $ 32,756,228 57.8%
Fire $ 30,827,479 $ 19,542,475 63.4%
Public Works $ 11,823,153 $ 6,398,448 54.1%
Parks and Recreation $ 10,914,193 $ 6,422,503 58.8%
Library $ 4,108,278 $ 2,241,949 54.6%
TOTAL EXPENDITURE BUDGET $ 188,653,961 $ 96,286,568 51.0%
Department
FY 2019
Amended
Budget*
FY 2019
Projected
Budget
Variance
City Council $ 1,626,561 $ 1,626,561 $ -
Boards & Commissions $ 27,783 $ 27,783 $ -
City Clerk $ 984,447 $ 991,189 $ 6,742
City Attorney $ 3,163,225 $ 3,163,225 $ -
Administration $ 2,216,056 $ 2,216,056 $ -
Information Technology $ 3,817,967 $ 3,817,967 $ -
Human Resources $ 2,888,499 $ 2,888,499 $ -
Finance $ 3,987,938 $ 3,987,938 $ -
Non-Departmental $ 38,693,602 $ 39,907,603 $ 1,214,001
Animal Care Facility $ 2,966,306 $ 2,966,306 $ -
Economic Development $ 2,128,750 $ 2,128,750 $ -
Planning & Building $ 2,900,096 $ 2,900,096 $ -
Engineering/Capital Project $ 8,953,842 $ 8,953,842 $ -
Police $ 56,625,786 $ 56,370,100 $ (255,686)
Fire $ 30,827,479 $ 32,206,659 $ 1,379,180
Public Works $ 11,823,153 $ 11,842,152 $ 18,999
Parks and Recreation $ 10,914,193 $ 10,914,193 $ -
Library $ 4,108,278 $ 4,119,907 $ 11,629
TOTAL EXPENDITURE BUDGET $ 188,653,961 $ 191,028,826 $ 2,374,865
* Adopted budget plus any budget amendments occurring independent of the quarter update
requested actions.
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While no revenue shortfall is anticipated for Fiscal
Year 2019, the current LTFP projects budget deficits
beginning in FY 2020. Assuming no additional
financial measures or policy changes to either
increase revenues or reduce expenditures, FY 2020
projects a revenue shortfall of $6.6 million, growing
to a deficit of $16.5 million in FY 2024 and $30.0
million in FY 2029 (the last year of the LTFP).
For revenues, additional revenue sources or
increasing growth in existing revenue sources will be
needed. The City of Chula Vista continues to pursue
development opportunities that have the potential to
positively impact revenue for the City. These include
the development of the Eastern Urban Center
(Millenia) and the approval of the Bayfront
Development Project. However, these large
developments are still several years away from being
built and occupied.
For expenditures, the most significant drivers of the
long-term grow in expenses are related to the
increase in public safety costs and the increasing
costs associated with public employee salaries and
benefits.
Fiscal Year 2019 Budget Balancing
The purpose of this review is to highlight the
structural imbalances that the City will face next
fiscal year, and to focus problem solving efforts
toward a menu of viable options. These projections
will continue to evolve as new information becomes
available. The projections within this report assume
continued economic growth. Even a small or short-
lived economic downturn will amplify the projected
deficits shown in the LTFP.
SUMMARY AND NEXT STEPS
At the conclusion of the second quarter of fiscal year
2018-19, the current year budget is on track for
revenues and expenditures, with minor
modifications. Staff is watching expenditures and
revenue projections to assess whether further
modifications will be necessary later in the year.
The longer-term projections for the City’s General
Fund continue to pose serious challenges, because
revenues are not projected to be sufficient to cover
anticipated costs that are on the horizon. Because
the City has limited abilities to impact near-term
revenue, its staff and policy makers will need to focus
their efforts on the cost side by finding savings,
modifying service levels, cost cuts or cost delays in
future years, even as efforts continue to address
economic development opportunities throughout the
City.
Long-Term Financial Plan FY 2020 - 2029
Forecast Forecast Forecast Forecast Forecast
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024
Revenue Projections (millions)
MAJOR DISCRETIONARY REVENUES 151.22$ 154.03$ 156.91$ 159.87$ 162.90$
OTHER REVENUES 43.84$ 43.42$ 43.25$ 43.53$ 43.80$
NEW DEVELOPMENT REVENUES 3.12$ 4.24$ 5.22$ 6.21$ 7.18$
TOTAL REVENUES 198.18$ 201.69$ 205.39$ 209.60$ 213.88$
Year-over-Year Change 5.37% 1.77% 1.83% 2.05% 2.04%
Expenditure Projections (millions)
PERSONNEL SERVICES EXPENDITURES 134.76$ 138.99$ 143.50$ 148.14$ 152.05$
OTHER EXPENDITURES 67.20$ 68.09$ 69.83$ 69.05$ 70.25$
NEW DEVELOPMENT EXPENDITURES 2.01$ 2.14$ 2.88$ 2.99$ 3.11$
TOTAL EXPENDITURES 203.97$ 209.22$ 216.21$ 220.18$ 225.41$
Year-over-Year Change 8.45% 2.58% 3.34% 1.84% 2.38%
*Personnel expenses related to Millenia Station shown in
TOTAL GENERAL FUND SURPLUS/(DEFICIT)(5.79)$ (7.53)$ (10.82)$ (10.58)$ (11.53)$
SURPLUS/(DEFICIT) AS % OF BUDGET -2.84% -3.60% -5.00% -4.80% -5.11%
HIGH PRIORITY PROGRAMS
Peace Officer Funding1 0.81$ 1.72$ 2.71$ 3.80$ 4.96$
TOTAL GENERAL FUND SURPLUS/(DEFICIT)(6.61)$ (9.25)$ (13.53)$ (14.38)$ (16.49)$
SURPLUS/(DEFICIT) AS % OF BUDGET -3.24% -4.42% -6.26% -6.53% -7.32%
Description
(1) Figure represents City's goal of adding five additional peace officer positions each year to address anticipated growth in City's
population. Positions not incorporated in the Intended Public Safety Expenditure Plan for Measure A Sale Tax Measure.
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Long-Term Financial Plan FY 2020 - 2029
Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Revenue Projections (millions)
Property Taxes 36.36$ 37.45$ 38.57$ 39.72$ 40.91$ 42.13$ 43.39$ 44.69$ 46.03$ 47.40$
Sales Tax 34.04$ 34.38$ 34.72$ 35.07$ 35.42$ 35.77$ 36.13$ 36.49$ 36.86$ 37.22$
Measure P Sales Tax 18.27$ 18.45$ 18.63$ 18.82$ 19.01$ 19.20$ 19.39$ 14.69$ -$ -$
Measure A Sales Tax1 18.27$ 18.45$ 18.63$ 18.82$ 19.01$ 19.20$ 19.39$ 19.58$ 19.78$ 19.98$
Franchise Fees 11.93$ 12.16$ 12.41$ 12.66$ 12.91$ 13.17$ 13.43$ 13.70$ 13.97$ 14.25$
Utility Users Taxes 5.63$ 5.66$ 5.69$ 5.72$ 5.75$ 5.78$ 5.81$ 5.83$ 5.86$ 5.89$
Transient Occupancy Taxes 4.19$ 4.27$ 4.35$ 4.44$ 4.53$ 4.62$ 4.71$ 4.81$ 4.90$ 5.00$
Motor Vehicle License Fees 22.54$ 23.22$ 23.92$ 24.63$ 25.37$ 26.13$ 26.92$ 27.73$ 28.56$ 29.41$
MAJOR DISCRETIONARY REVENUES 151.22$ 154.03$ 156.91$ 159.87$ 162.90$ 166.00$ 169.16$ 167.51$ 155.96$ 159.17$
Development Revenue 2.06$ 2.06$ 2.07$ 2.08$ 2.08$ 2.09$ 2.10$ 2.10$ 2.11$ 2.11$
Licenses and Permits 1.48$ 1.51$ 1.54$ 1.57$ 1.60$ 1.63$ 1.66$ 1.70$ 1.73$ 1.77$
Fines, Forfeitures & Penalties 1.27$ 1.29$ 1.32$ 1.34$ 1.37$ 1.40$ 1.43$ 1.46$ 1.48$ 1.51$
Use of Money and Property 2.38$ 2.40$ 2.42$ 2.44$ 2.46$ 2.49$ 2.51$ 2.53$ 2.56$ 2.58$
Other Local Taxes 2.62$ 2.65$ 2.68$ 2.70$ 2.73$ 2.76$ 2.79$ 2.81$ 2.84$ 2.87$
Police Grants 0.84$ 0.84$ 0.84$ 0.84$ 0.84$ 0.84$ 0.84$ 0.84$ 0.84$ 0.84$
Other Agency Revenue 2.27$ 2.30$ 2.32$ 2.34$ 2.36$ 2.39$ 2.41$ 2.44$ 2.46$ 2.49$
Charges for Services 7.24$ 7.27$ 7.31$ 7.35$ 7.38$ 7.42$ 7.46$ 7.50$ 7.53$ 7.57$
Interfund Reimbursements 9.74$ 9.83$ 9.49$ 9.58$ 9.68$ 9.77$ 9.87$ 9.97$ 10.07$ 10.17$
Other Revenues - Miscellaneous 1.07$ 1.08$ 1.08$ 1.09$ 1.09$ 1.10$ 1.10$ 1.11$ 1.12$ 1.12$
Transfers From Other Funds 12.89$ 12.20$ 12.20$ 12.20$ 12.20$ 12.20$ 12.20$ 12.20$ 12.20$ 12.20$
OTHER REVENUES 43.84$ 43.42$ 43.25$ 43.53$ 43.80$ 44.08$ 44.36$ 44.65$ 44.94$ 45.23$
NEW DEVELOPMENT REVENUES
Property Taxes - New Development 1.01$ 1.41$ 1.76$ 2.10$ 2.46$ 2.79$ 3.19$ 3.37$ 3.37$ 3.37$
Sales Tax - New Development 0.32$ 0.45$ 0.59$ 0.74$ 0.85$ 0.96$ 1.06$ 1.16$ 1.17$ 1.18$
Franchise Fees - New Development 0.28$ 0.36$ 0.45$ 0.54$ 0.63$ 0.72$ 0.80$ 0.88$ 0.90$ 0.91$
Utility Users Taxes - New Development 0.10$ 0.14$ 0.17$ 0.20$ 0.23$ 0.26$ 0.29$ 0.29$ 0.29$ 0.30$
Transient Occupancy Taxes - New Development 0.15$ 0.15$ 0.16$ 0.16$ 0.16$ 0.17$ 0.17$ 0.17$ 0.18$ 0.18$
Motor Vehicle License Fees - New Development 0.70$ 0.97$ 1.21$ 1.45$ 1.69$ 1.92$ 2.20$ 2.32$ 2.39$ 2.46$
Other Revenues - Miscellaneous - New Development 0.38$ 0.50$ 0.62$ 0.74$ 0.86$ 0.98$ 1.06$ 1.16$ 1.17$ 1.18$
Other Local Taxes - New Development 0.19$ 0.26$ 0.26$ 0.28$ 0.31$ 0.33$ 0.35$ 0.30$ 0.30$ 0.31$
NEW DEVELOPMENT REVENUES 3.12$ 4.24$ 5.22$ 6.21$ 7.18$ 8.12$ 9.10$ 9.65$ 9.77$ 9.89$
TOTAL REVENUES 198.18$ 201.69$ 205.39$ 209.60$ 213.88$ 218.19$ 222.63$ 221.81$ 210.66$ 214.28$
Year-over-Year Change 5.37% 1.77% 1.83% 2.05% 2.04% 2.01% 2.03% -0.37% -5.03% 1.72%
Expenditure Projections (millions)
Personnel Services 92.38$ 93.59$ 94.89$ 96.66$ 98.47$ 100.32$ 102.20$ 104.12$ 106.10$ 108.11$
Retirement - PERS 29.54$ 33.51$ 36.19$ 38.50$ 40.02$ 41.76$ 43.51$ 45.32$ 47.22$ 49.20$
Health Insurance 14.60$ 13.66$ 14.21$ 14.79$ 15.40$ 16.03$ 16.69$ 17.38$ 18.11$ 18.86$
Salary Savings (On Going)(1.75)$ (1.77)$ (1.79)$ (1.81)$ (1.83)$ (1.85)$ (1.87)$ (1.89)$ (1.91)$ (1.93)$
PERSONNEL SERVICES EXPENDITURES 134.76$ 138.99$ 143.50$ 148.14$ 152.05$ 156.26$ 160.53$ 164.94$ 169.51$ 174.24$
Supplies and Services 14.84$ 15.96$ 17.07$ 15.47$ 15.90$ 15.88$ 16.01$ 16.35$ 16.69$ 17.04$
Utilities 4.71$ 4.13$ 4.39$ 4.67$ 5.00$ 5.31$ 5.64$ 5.99$ 6.36$ 5.76$
Other Expenses 0.90$ 0.93$ 0.93$ 0.95$ 0.97$ 0.99$ 1.02$ 1.03$ 1.05$ 1.07$
Equipment (Capital not CIP)0.22$ 0.22$ 0.22$ 0.22$ 0.22$ 0.22$ 0.22$ 0.22$ 0.22$ 0.22$
Internal Services 3.02$ 3.08$ 3.14$ 3.20$ 3.26$ 3.33$ 3.40$ 3.46$ 3.53$ 3.60$
Measure A Obligations 18.27$ 18.45$ 18.63$ 18.82$ 19.01$ 19.20$ 19.39$ 19.58$ 19.78$ 19.98$
Transfers/Debt Service 25.24$ 25.33$ 25.45$ 25.72$ 25.89$ 26.06$ 26.24$ 21.29$ 6.70$ 6.80$
OTHER EXPENDITURES 67.20$ 68.09$ 69.83$ 69.05$ 70.25$ 70.99$ 71.91$ 67.92$ 54.33$ 54.47$
NEW DEVELOPMENT EXPENDITURES
Millenia Parks Maintenance 0.35$ 0.40$ 0.41$ 0.42$ 0.42$ 0.43$ 0.44$ 0.45$ 0.46$ 0.46$
Millenia Fire Station 1.66$ 1.74$ 1.83$ 1.91$ 1.99$ 2.08$ 2.16$ 2.25$ 2.32$ 2.36$
Bayfront Fire Station -$ -$ 0.64$ 0.67$ 0.69$ 0.72$ 0.74$ 0.77$ 0.79$ 0.80$
NEW DEVELOPMENT EXPENDITURES 2.01$ 2.14$ 2.88$ 2.99$ 3.11$ 3.23$ 3.34$ 3.47$ 3.57$ 3.62$
TOTAL EXPENDITURES 203.97$ 209.22$ 216.21$ 220.18$ 225.41$ 230.48$ 235.78$ 236.33$ 227.41$ 232.33$
Year-over-Year Change 8.45% 2.58% 3.34% 1.84% 2.38% 2.25% 2.30% 0.23% -3.77% 2.16%
TOTAL GENERAL FUND SURPLUS/(DEFICIT)(5.79)$ (7.53)$ (10.82)$ (10.58)$ (11.53)$ (12.29)$ (13.15)$ (14.52)$ (16.75)$ (18.05)$
SURPLUS/(DEFICIT) AS % OF BUDGET -2.84% -3.60% -5.00% -4.80% -5.11% -5.33% -5.58% -6.14% -7.37% -7.77%
HIGH PRIORITY PROGRAMS
Peace Officer Funding2 0.81$ 1.72$ 2.71$ 3.80$ 4.96$ 6.24$ 7.59$ 9.05$ 10.52$ 11.98$
TOTAL GENERAL FUND SURPLUS/(DEFICIT)(6.61)$ (9.25)$ (13.53)$ (14.38)$ (16.49)$ (18.53)$ (20.74)$ (23.57)$ (27.27)$ (30.02)$
SURPLUS/(DEFICIT) AS % OF BUDGET -3.24% -4.42% -6.26% -6.53% -7.32% -8.04% -8.80% -9.97% -11.99% -12.92%
Description
(1) Any revenues in excess of actual expenditures in any year will be carried forward to future years as an encumbrance and continue to be dedicated to Measure A obligations. Figures from IPS Expenditure
Plan.
(2) Figure represents City's goal of adding five additional peace officer positions each year to address anticipated growth in City's population. Positions not incorporated in the Intended Public Safety
Expenditure Plan for Measure A Sale Tax Measure.
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C.A.A.L.I. Student - TheCommunication ArtsandAfricanAmericanLeadership Institute isan aca-
demiclearningprogramthatisdirected towardsculture specificcurriculum. I, asastudent, wasasked
to help plan and organize projects and events for our classand a conference fortheschooltoencour-
age black success.
Kuumba FestivalVolunteer - Forabout 5yearsIhaveconsistently served theAfricanAmerican Advi-
sory Council with theirannualcelebration of African expression, culture, andheritage. Giving physi-
calaid to vendors withtheir supplies, cleaningthetheatre space whichwasusedforseveraldifferent
productions, andhosting guests.
Urban SurfVolunteer - Anon-profitorganization thatserves foster youththroughoutdooractivity. I
played withyoungkids, givenmentorship, andhelped instructthemhowtosurf.
SchoolBibleGroups - Since HighSchoolIhaveco-leadbibletalkswhere I constructedlessons and
taughtthempublicly.
References
Dr. RachelHastings - CommunicationsProfessoratSouthwestern CommunityCollege -
FeleciaPeoples - CEOofAPO.
JohnCordova - StoreManager ofSproutsChula Vista.
WesleyStewart - FounderofUrbanSurf4Kids.
DejahnBlevins - DirectorofKuumbaFestivalatSanDiegoRepTheatre.
Awards/Honoring
Key Note Speaker forthe SWC Foundation Luncheon. There was alunch/auctionthattook place last
Fall where I wasan electedspeakertorecognizeandadvocate forfinancialsupport fortheC.A.A.L.I.
August Wilson Award - Recognized by SWC for dedication to studentadvocacy towards the cultiva-
tion of intellectandartistry.
1st Place ResearchPresentation - TheCAALI Projectorganized anacademic conference whereI de-
livered a speech onatopicrelatedtocontemporary racialissues.
Soledad ScholarsCertificate - I participatedin thecriticalcreativecollaboration withauthor/inmate
Michael Bradleyinculminating literacyeditorialsandgetting thempublished.
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