HomeMy WebLinkAbout2020/04/21 Agenda Packet I declare under penalty of perjury that I am employed
by the City of Chula Vista in the office of the City Clerk
and that I posted the document according to Brown Act
requirements.
Dated: 17 2Q217 Signed: —
ON CITY OF
CHULA VISTA
Mary Casillas Salas, Mayor
John McCann, Councilmember- District 1 Gary Halbert, City Manager
Jill M. Galvez, Councilmember- District 2 Glen R. Googins, City Attorney
Stephen C. Padilla, Councilmember- District 3 Kerry K. Bigelow, City Clerk
Mike Diaz, Councilmember- District 4
Tuesday, April 21, 2020 5:00 PM Council Chambers
276 4th Avenue, Building A
Chula Vista, CA 91910
REGULAR MEETING OF THE CITY COUNCIL
**REVISED 4/17/2020**
PLEASE NOTE THAT, PURSUANT TO THE GOVERNOR OF THE STATE OF CALIFORNIA'S EXECUTIVE ORDER
N-29-20, AND IN THE INTEREST OF THE PUBLIC HEALTH AND SAFETY, MEMBERS OF THE CITY COUNCIL AND
STAFF MAY PARTICIPATE IN THIS MEETING VIA TELECONFERENCE. IN ACCORDANCE WITH THE EXECUTIVE
ORDER, THE PUBLIC MAY VIEW THE MEETING ON TELEVISION AND/OR ONLINE AND NOT IN THE COUNCIL
CHAMBERS.
HOW TO WATCH: Members of the public can watch the meeting via livestream at
https://chulavista.legistar.comICalendar.aspx, on AT&T U-verse channel 99(throughout the County), and on Cox Cable
channel 24(only in Chula Vista). Recorded meetings are also aired on Wednesdays at 7 p.m. (both channels) and are
archived on the City's website.
HOW TO SUBMIT COMMENTS: Visit the online eComment portal for this meeting at:
https:Ilchulavista.granicusideas.com/meetings. The commenting period will be open shortly after the agenda is published
for a particular meeting and will remain open through the meeting, as described below. All comments will be available to
the public and the City Council using the eComment portal. Comments must be received prior to the time the Mayor calls
for the close of the commenting period. Comments received after such time will not be considered by the City Council. It
you have difficulty or are unable to submit a comment, please contact the Office of the City Clerk for assistance at
cityclerk@chulavistaca.gov or(619)691-5041.
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advance of the meeting.
"'The City of Chula Vista is relying on commercial technology to livestream and accept public comments via Granicus,
Inc. With the increase of virtual meetings, most platforms are working to scale their systems to meet the new demand. If we
have technical difficulties, we will resolve them as quickly as possible. City staff will take all possible measures to ensure a
publicly accessible experience.
City of Chula Vista Page 1 Printed on 4117/2020
City Council Agenda April 21, 2020
CALL TO ORDER
ROLL CALL:
Councilmembers Diaz, Galvez, McCann, Padilla and Mayor Casil/as Salas
PLEDGE OF ALLEGIANCE TO THE FLAG AND MOMENT OF SILENCE
CONSENT CALENDAR (Items 1 - 9)
The Council will enact the Consent Calendar staff recommendations by one motion, without
discussion, unless a Councilmember, a member of the public, or staff requests that an item be
removed for discussion. If you wish to comment on one of these items, do so at
https:Ilchula vista.granicusideas.com/meetings/618-city-council-meeting/agenda items.
1. 20-0149 APPROVAL OF MINUTES of October 8, 2019.
Recommended action: Council approve the minutes.
2. 20-0142 WRITTEN COMMUNICATIONS
Memorandum from Councilmember Padilla requesting
excused absences from the March 17 and April 7, 2020 City
Council meetings.
Recommended action: Council excuse the absences.
3. 20-0151 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA INCREASING THE PUBLIC EDUCATION
GRANT FUND (PEG) BUDGET AND APPROVING AN
AGREEMENT WITH T-MOBILE AND POTENTIALLY
OTHER TELECOMMUNICATION PROVIDERS FOR A
TOTAL AMOUNT OF $650,000 TO PURCHASE WIFI
HOTSPOT DEVICES AND SERVICES FOR
DISADVANTAGED FAMILIES (4/5 VOTE REQUIRED)
Department: City Manager& Library
Environmental Notice: The Project qualifies for a Categorical Exemption pursuant to the California
Environmental Quality Act State Guidelines Section 15301 Class 1 (Existing
Facilities), Section 15303 class 3 (New Construction or Conversion of Small
Structures), and Section 15061(b)(3).
Recommended Action: Council adopt the resolution.
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City Council Agenda April 21,2020
4. 20-0137 ORDINANCE OF THE CITY OF CHULA VISTA AMENDING
VARIOUS SECTIONS OF CHULA VISTA MUNICIPAL CODE
CHAPTER 2.51 , "DISTRICTING COMMISSION," TO
CHANGE THE NAME OF THE COMMISSION TO THE
" REDISTRICTING COMMISSION ," MODERNIZE
LANGUAGE, AND SET THE TARGET ADOPTION DATE OF
THE FINAL DISTRICTING PLAN TO IMPLEMENT NEW
DISTRICTS IN THE ELECTION YEAR FOLLOWING THE
RELEASE OF THE FEDERAL DECENNIAL CENSUS
RESULTS (SECOND READING AND ADOPTION)
Department: City Clerk
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.
Recommended action: Council adopt the ordinance.
5. 20-0130 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA AMENDING CHAPTER 4 (GENERAL
BUSINESS FEES) OF THE CITY'S MASTER FEE
SCHEDULE TO MODIFY VARIOUS CANNABIS-RELATED
FEES
Department: Finance Department
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.
Recommended action: Council adopt the resolution.
6. 20-0131 ACCEPTANCE OF AUDITED COMPREHENSIVE ANNUAL
FINANCIAL REPORT (CAFR) FOR FISCAL YEAR ENDED
JUNE 30, 2019
Department: Finance Department
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.
Recommended Action: Council accept the report.
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City Council Agenda April 21,2020
7. 20-0136 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA RATIFYING AND CONFIRMING
EMERGENCY ORDER 002-2020 AND EMERGENCY
ORDER 002-A-2020 (EFFECTIVE APRIL 11, 2020) OF THE
CHULA VISTA DIRECTOR OF EMERGENCY SERVICES
Department: City Attorney & City Manager
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.
Notwithstanding the foregoing, the activity also qualifies for an Exemption
pursuant to Section 15061(b)(3) of the California Environmental Quality Act
State Guidelines.
Recommended Action: Council adopt the resolution.
8. 20-0143 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA AMENDING THE INFRASTRUCTURE,
FACILITIES, AND EQUIPMENT EXPENDITURE PLAN AND
TRANSFERRING $331 ,000 IN MEASURE P
APPROPRIATIONS FROM STL0430 TO DRN0211, STORM
DRAIN (CMP) REHABILITATION OUTSIDE THE RIGHT OF
WAY (PHASE II) PROJECT, FOR EMERGENCY
CONTRACT CHANGE ORDERS (4/5 VOTE REQUIRED)
Department: Engineering Department
Environmental Notice: The Project qualifies for a Class 1 Categorical Exemption pursuant to
Section 15301 (Existing Facilities) of the California Environmental Quality
Act State Guidelines.
Recommended action: Council adopt the resolution.
9. 20-0147 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA APPROVING AN ASSIGNMENT AND
ASSUMPTION OF INVESTMENT BANKING AND BOND
UNDERWRITING SERVICES AGREEMENT BETWEEN THE
CITY AND THE CHULA VISTA BAYFRONT FACILITIES
FINANCING AUTHORITY
Department: Development Services Department
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.
Notwithstanding the foregoing, the Project was adequately covered in
previously certified Environmental Impact Report UPD#83356-
EIR-658/SCH#2005081077.
Recommended action: Council adopt the resolution.
City of Chula Vista Page 4 Printed on 411712020
City Council Agenda April 21,2020
ITEMS REMOVED FROM THE CONSENT CALENDAR
PUBLIC COMMENTS
Persons commenting 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. If you wish to comment, you may do so at
https://chulavista.granicusideas.com/meetings/618-city-council-meeting/agenda_items,
10. 20-0144 PUBLIC COMMENTS RECEIVED for April 21, 2020
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 comment on one of these
items, you may do so at
https://chulavista.gra nicusideas.com/meetings/619-city-council-meeting/agenda items.
11. 20-0108 PRESENTATION AND DISCUSSION OF THE CITY'S
PRELIMINARY FISCAL YEAR 2020 - 2021 GENERAL FUND
BUDGET
Department: Finance Department
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.
Recommended action: Council provide feedback as appropriate.
CITY MANAGER'S REPORTS
MAYOR'S REPORTS
COUNCILMEMBERS' COMMENTS
CITY ATTORNEY'S REPORTS
City of Chula Vista Page 5 Printed on 411712020
City Council Agenda April 21,2020
CLOSED SESSION
Announcements of actions taken in Closed Session shall be made available by noon on
Wednesday following the Council meeting at the City Attorney's office in accordance with the
Ralph M. Brown Act(Government Code 54957.7).
12. 20-0133 CONFERENCE WITH LEGAL COUNSEL REGARDING
EXISTING LITIGATION PURSUANT TO GOVERNMENT
CODE SECTION 54956.9 (d)(1)
Name of case: City of Imperial Beach, et al. v. The
International Boundary and Water Commission-United States
Section, et al., United States District Court, Case No.
18cv457-JM-LL
13. 20-0141 PUBLIC EMPLOYEE APPOINTMENT PURSUANT TO
GOVERNMENT CODE SECTION 54957(b)
Title: City Manager
ADJOURNMENT
to the regular City Council meeting on April 28, 2020, 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.
Sign up at www.chulavistaca.gov to receive email notifications when City Council agendas are
published online.
City of Chula Vista Page 6 Printed on 411712020
City Council Agenda April 21,2020
NOTICE OF REVIEW AND PENDING APPROVAL OF FINAL MAP
In accordance with California Government Code Section 66458(d), notice is hereby given that the City Engineer has
reviewed and, immediately following this City Council meeting of April 21, 2020, will approve the following final map:
Chula Vista Track No. PCS 16-0007, Otay River Business Park, Work Order No.:EY-443
Specifically, the City Engineer has caused the map to be examined and has made the following findings:
(1) The map substantially conforms to the approved tentative map, and any approved alterations thereof and any
conditions of approval imposed with said tentative map.
(2) The map complies with the provisions of the Subdivision Map Act and any local ordinances applicable at the time of
approval of the tentative map.
(3) The map is technically correct.
Said map will be finalized and recorded, unless an interested party files a valid appeal of the City Engineer's action to City
Council no later than 2:00 p.m., 10 calendar days from the date of this City Council meeting. A valid appeal must identify
the improper/incorrect finding and the basis for such conclusion.
If you have any questions about the map approval findings or need additional information about the map or your appeal
rights, please feel free to contact Boushra Salem, Principal Civil Engineer at (619) 409-5483, or at
bsa lem@ ch ula vis ta ca.go v.
City of Chula Vista Page 7 Printed on 4117/2020
C® of Chula Vista
Meetinge Minutes -, Draft
Tuesday,October 8,2019 5:00 RM Council Chambers
276 4th Avenue, (Building A
Chula Vista, CA 91910
REGULAR MEETING CSF THE CITY COUNCIL
The City Council minutes are prepared and ordered to correspond to the City Council Agenda. Agenda
items may be taken out of order during the meeting.
The agenda items at this meeting were considered in the order presented.
CALL TO ORDER
A regular meeting of the City Council of the City of Chula Vista was called to order at 5:01 pm. in the
Council Chambers, located in City Hall, 276 Fourth Avenue, Chula Vista, California.
ROLL CALL:
Present: Councilmember Diaz, Councilmernber Galvez, Councilmernber McCann, Deputy Mayor
Padilla and Mayor Casillas Salas
Also Present: Assistant City Manager Kachadoorian, Deputy City Attorney Silva, City Clerk Bigelow, and
Assistant City Clerk Turner
PLEDGE OF ALLEGIANCE TO THE FLAG AND MOMENT OF SILENCE
Deputy Mayor Padilla led the Pledge of Allegiance.
PUBLIC COMMENTS
Deputy Mayor Padilla left the dais at 5.-03 p.m. and returned at 5.-35 p.m.
The following members of the public spoke in opposition to the Drag Queen Story Time program:
-John Moore, San Diego resident
-Andres Wong, Chula Vista resident
-Mary Mayer-Oakes
-Diane Chapman, Ramona resident
-Alexandra Manders, Chula Vista resident
-Michael Brault, Chula Vista resident
-Reverend Billy Falling, Chula Vista resident
-Michelle Huffman, Imperial Beach resident
-Lillie Hebert, Chula Vista resident
- Tony Villafranca
-Estela Stachowitz, Chula Vista resident
The following members of the public submitted written documentation in opposition to the Drag Queen
Story Time program, but declined or were not present to speak:
- William Steffy, Chula Vista resident
-Eli Komai, San Diego resident
-Famela Ramos, Chula Vista resident
-Ruben Serrano, Chula Vista resident
-Martha Doiron, Chula Vista resident
City of Chula Vista Page 1
2020-04-21 Agenda Packet, Page 8 of 421
City Council Meeting Minutes-IDraft. October 8,2019
Kathy Lippitt, Poway resident, expressed concern regarding vaping and marijuana-related activities in the
City and submitted written documentation.
ACTION ITEMS
11 1 9�-0477 RESOLUTION NO. 2019-194 OF THE CITY COUNCIL O1= THE CITY OF
CHULA VISTA APPROVING THE CHULA VISTA BAYFRONT PROJECT
FUNDING AGREEMENT BY AND AMONG THE COUNTY OF SA
DIEGO, THE CITY OF CHULA VISTA, THE SAN DIEGO UNIFIED PORT
DISTRICT, AND, THE CHULA VISTA BAYFRONT FACILITIES FINANCING
AUTHORITY WHEREIN THE COUNTY WILL PROVIDE A $25,000,000
LOAN TO THE CHULA VISTA BAYFRONT PROJECT
Deputy City Manager Kachadoorian gave a brief presentation on the item and answered questions of the
Council.
Victor ,Aviva, representing County Supervisor Greg Cox, submitted written documentation in support of the
item and did not wish to speak..
ACTION: A motion was made by Mayor Casillas Salas, seconded by Councilrnember
Galvez, to adapt Resolution No. 2019-194, heading read, teat waived. The motion
carried by the following vote:
Yes: 5- Diaz, Galvez, McCann, (Padilla and Casillas Salas
I +o: 0
Abstain: 0
CITY MANAGER'S DEPORT
There were none.
MAYOR'S REPORTS
Mayor Casillas Salas spoke regarding the following events. reception for Consul General Carlos Gonzalez
Guiterrez, Mana de San Diego fundraising gala, and the grand re-opening of Rico's on Third, a hair salon
serving cancer patients with free salon services.
COUNCILMEMBERS" COMMEN'T'S
There were mane.
CITY ATTORNEYS REPORTS
Deputy City .Attorney Silva expressed gratitude to Council for its service, and stated City .Attorney Googins
would be present at the next City Council meeting..
ADJOURNMENT
The meeting was adjourned at 5:43 p.m.
Minutes prepared by.- Tyshar L. Turner,Assistant City Clerk
Kerry K. Bigelow,i MMCF, City CIer
City of Chula vista Page 2
2020-04-21 Agenda Packet, Page 9 of 421.
Mayor and City Council
City of Chula Vista
276 Fourth Avenue
Chula Vista, CA 919101
CMTS'Of (619)69 1-5044
CH (619)476-5379 FAX
MEMORANDUM
DATE: 4/7/2020
TO: Mayr and Councilmembers
CCE City Manager, City Clerk, City Attorney
FROM: Stephen C. Padilla, Cauncilmember
SUBJECT. bequest for Excused Absence
Dear Mayor and Cour cilmembers,
Please excuse my absence from the City Council meetings on 3/17/2020 and 4/7/2020 due t
illness..
Sincerely,
fM9VY0X
w°
w
II
oi
N'mrum'rrr ..
Steve Padilla
Councilmember
District 3
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2020-04-21 Agenda Packet gage 10 of 421.
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„MITI
ORDINANCE OF THE CITY"of CHULAVISTA AMENDING VARIOUS SECTIONS OF CHULAVISTA MUNICIPAL
CODE CHAPTER 2.51, "DISTRICTING COMMISSION," To CHANGE THE NAME of THE COMMISSION'TO THE
"REDISTRICTING COMMISSION,"MODERNIZE LANGUAGE,AND SET THE TARGET ADOPTION DATE of THE
FINAL DISTRICTING PAN TO IMPLEMENT NEW DISTRICTS IN THE ELECTION YEAR FOLLOWING THE
RELEASE of THE FEDERAL DECENNIAL CENSUS RESULTS (SECOND READING AND ADOPTION)
ACTIONRECOMMENDED
Council adopt the ordinance.
SUMMARY
Adoption of the ordinance sets the target adoption date of the Final. Districting Plan to implement the new
districts in the election year immediately following the release of the results of the Federal Decennial Census.
Further, the ordinance renames the "Districting Commission" the "Redistricting Commission," to use the
more common term for, redistricting proceedings. Finally, the ordinance updates language regarding the
regulations pertaining to the Redistricting Commission, based on updated legislation., feedback from the
original Districting Commission,and input from staff.
ENVIRONMENTAL REVIEW
The Director of Development Services has reviewed the proposed activity for compliance witthe California
Environmental Quality pct CEQA) and has determined that this activity is not a "Project" as defined under,
Section 15,378 of the State CEA Guidelines because it grill not result in a physical change to the environment;
therefore, pursuant to Section 150 o(c)(3) of the State CEQA Guidelines,the activity is not subject to CEQA.
Thus,no environmental review is required.
BOARD/COMMISSION/COMMITTEE RECOMMENDATION
Staff reviewed and incorprorated some recommendations from the 2015 Districting Commission Final
Report,which is included as Attachment 1.
DISCUSSION
Background
In 2012, the Cites Charter was amended to provide that City Councilmembers be elected by geographical
1 . 0 0 1 P IiI 1
2020-04-21 Agenda Packet, gage 82 of 421.
district beginning with the 2016 election., In 2014 the Districting Commission was formed and the Council
approved the Commission's Recommended Districting plan on July 14, 2 0 IS.
Every 10 years, the U.S. Census Bureau conducts the Federal Decennial Census to count population
throughout the country,as required by the United States Constitution.Among other uses,this information is
used to redraw legislative districts, such as the City Council districts, based on population changes. The
results of each Census are released the following year. The Census was conducted on April 1, 2020 and the
results will be released on April 1, 2021.
Redistricting Timeframe
City Charter section 300.5(A)(2) calls for redistricting, "within one year of receipt by the City of the final
Federal Decennial Census information for use commencing with the next scheduled general municipal
election occurring at least three months after adoption of the Final Districting Plan." Based on the provided
timeframe, election deadlines, and depending on when redistricting occurred, the new Council districts
resulting from the 2020 Census could be implemented in either election year 20or 20 24.,
Staff recommends setting a target date of August of the year the Census results are released to adopt the Final
Districting Plan.This approach would implement the new City Council districts as soon as possible following
the Census and would make use of the updated population information for a full ten years between
redistricting efforts.
A general timeline for implementation of the new districts in time for the 2022 elections is as follows:
# Date Event
1 April 2020 Census Day
2 August 2020 Seat Redistricting Commission
...............
3 March 2021 Release of Census Results
4 April 2,021 Candidates for March 2,022 Election May Beg in Receiving Campaign Contributions
...................
5 Jul 2021 Aproval of Recommended Diistricting Plan
.
............p .................................................................................................................................................................................................................................................................................................................................. ...........................................................................................................................................................................................................................................................................................................................................................................................................
6 AuLyust 2021 Council approval of the Final Districting Plan
7 November 15 Candidate Nomination Period for March 2022 election
December 10, 2021
8 March 8, 2 0 2 1 Election with Updated District Boundaries
Individuals who wish to run in the 2022 elections can begin receiving campaign contributions in April 2021,
while district lines will not be finalized until August of that year.If Council adopts the subject ordinance,staff
plans to propose changes to the Campaign Contribution ordinance (CVMC 2.52) to address the potential
situation where a candidate begins soliciting campaign funds with the intent to run in a particular district,
and redistricting results in a change to their district of residency mid-campaign.
Changing the Name of the Districting,Commission and Modernizing Language
Elections Code section 23000(g)defines"Redistricting"as either districting or redistricting.The terminology
typically used when districts are established, and the boundaries are being adjusted is "redistricting." For
clarity, staff recommends adding the definition of "Redistricting" to match the Elections Code and also
referring to the next and all subsequent Commissions as "Redistricting Commission."
P 2
2020-04-21 Agenda Packet, Page 8,3 of 421
Other notable changes proposed to the Municipal Code are as follows:
Process for select"on of consultants. Charter section 300.5(A) provides that one or more
independent consultants experienced in districting work shall be used to assist the Districting
Commission in developing districting plans. To ensure availability of quality consultants and to
streamline the work of the Districting Commission, staff recommends defining a process whereby
staff solicits consultant proposals though the City's established procurement practices, and the,
Districting Commission evaluates the proposals and submits recommendations to City Council for
approval.Assembly Bill 849 (2 19) created a timeline for California General Law and some Charter
cities to conduct redistricting. Many of these agencies will redistrict around the,same time,following
the Census, which may limit the availability of qualified consultants. Staff would plan to issue a
Request for Proposals early in the process to encourage proposals from a variety of qualified
consultants for the Districting Commission and City Council consideration.
Districtling Commission Meetings. Proposed changes to the ordinance call for the Districting
Commission to meet regularly at Council Chambers,as well as to hold at least one special meeting in
each Council District prior to the development of a Draft Districting Plan., This would ensure
opportunities to participate would be provided in each district,as well as make use of the technology
available in Council Chambers for audio/video recording,translation,and meeting management.
Other Updates. Other updates to the Districting Commission section of the municipal code include
consolidating repetitive language, removing reference to instructions to the initial Districting
Commission,and other minor clarifications and updates.
DECISIOM-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 Councilmember, of any other fact that
may constitute a basis for a decision-maker conflict of interest in this matter.
CURREN"I",-YEAR FISCAL IMPACT
There is no fiscal impact in the current year.The Districting Commission is proposed to be seated in August
2020.
ONGOING FISCAL IMPACT
It is anticipated the Redistricting Commission will require a budget of$12 5,000.The budget will be included
as part oft e City Manager's Fiscal Year 2021 Proposed Budget and will be considered by the City Council as
part of the normal budget process.
ATTACI IMENTS
1.0 - 2015 Districting Commission Final Report.
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Staff Contact.- Cristina Hernandez, City ClerkAnalyst
P 4
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SECOND READING AND ADOPTION
Ordinance No.
ORDINANCE OF THE CITY OF C LILA VISTA.
AMENDING VARIOUS SECTIONS OF CHULA VISTA
MUNICIPAL CODE CHAPTER 2.5 1, "DISTRICTING
COMMISSION," TO CHANGE THE NAME OF THE
COMMISSION TO TIME "REDISTRICTING
COMMISSION," MODERNIZE LANGUAGE, AND SE
TIME TARGET ADOPTION DATE OF THE FINAL
DISTRICTING G LEAN TO IMPLEMENT NEW
DISTRICTS IN THE ELECTION YEAR FOLLOWING
THE RELEASE OF THE FEDERAL DECENNIAL
CENSUS RESULTS
WHEREAS, the City Charter was amended in 20112 to provide for election of Coity
Council embers by district and provides for a Districting Commission, which is
responsible for recommending to the City Council the Council district boundaries
following each Federal Decennial Census; and
WHEREAS,the redistricting timeline established in the Charter could result in new
Council district boundaries being implemented in the 2+ 22 or 20124 election years; and
WHEREAS, to timely revise district boundaries to reflect current population and
community of interest data, the City Council desires to establish a target adoption timeline
of the Filial Districting Plan that would imp�leme t the updated district boundaries in the
election year fallowing the release of the Census results; and
WHEREAS, the City Council desires to mare additional revisions to bring
language up to date and clarify rules and procedures for the Districting Commission.
NOW THEREFORE the City Council of the City of Chula Vista does ordain as
follows:
Section I. That Chapter 2.51 is hereby amended to read as follows:
Chapter 2.51
REDISTRICTING COMMISSION
.51.010 Creaflon.
The districting Commission was created by City Charter Section 30101.5, that Commission
has been renamed the Redistricting Commission. The provisions of Sections 300.5, 02(c)
and 604 of the City Charter, and the general rules governing boards and commissions set
forth in Chapter 2.25 CVMC, and state lav, including Elections Cede sections 21620-
2162 , to the extent applicable to the City, shall govern the Redistricting Commission,
,
except as specifically provided below. For purposes of this chapter, "Districting" and
(.'Redistricting"mean either districting or redistricting. (Ord. 3305 § 1, 201.4).
2020-04-21 Agenda Packet, gage 86 of 421.
Ordinance No.
Page 2
.5 1.020 Purpose and 'intent.
The purpose of this chapter is to supplement City Charter Section 30�O�.5,which establishes
the Redistricting Commission and sets forth its powers and duties. (Ord. 33o5 § 1, 2014).
2.51.030 Governing law in event of conflict.
If there is any conflict between this chapter and the Charter, the Charter shall govern. If
there is any conflict between this chapter and Chapter 2.25 CVMC, this chapter shall
govern. 03rd.. 3305 § 1, 2014).
.5 .040 Functions and duties.
The Redistricting Commission shall hold the powers, and perform the duties, enumerated
in City Charter Section 300.5, and shall:
A. Perform other duties and powers as the City Council may, by ordinance, confer upon
the Commission in order to carry out the Commission's powers and duties, consistent with
Charter Section 300.5. The purpose of the Redistricting Commission shall be to
recommend to the City Council adjustments to the boundaries of the Council districts by
which City Councilmembers shall be elected, based on Federal Decennial Census
information,with the goals of City Council approval of the Final Redistricting Plan no later
than the end of the month of August, in the year following each Federal Decennial Census.
B. Make recommendations to the City Council and consult with City staff.
C. Conduct itself in an open and transparent manner, including-, comply with the Brown
Act,, engage public participation to the extent reasonably possible during the redistricting
process, and remain free from legislative influence.
Notwithstanding the foregoing, the Redistricting Commission shall not have the
independent authority to direct the conduct of any City employee. (Ord. 3305 § 1, 2014).
2.51.045 Selection of Consultants
A. Pursuant to City Charter section 300.5, one or more, as necessary, independent
consultants experienced and competent in the skills necessary for the districting work shall
be utilized to assist the Commission in developing the redistricting plans,
B. Staff shall be responsible for soliciting consultant proposals, through the City's
established procurement practices, in the time and manner staff determines necessary to
support the Commission's efforts, and to ensure compliance with established timelines for
the approval of the Final Redistricting Plan.
C. The Commission shall evaluate the qualified proposals and submit recommendations to
the City Council for selection of the consultants.
2.51.050 Membership.
A. In accordance with City Charter Section 300.5,, the Redistricting Commission shall
consist of seven members, selected and appointed in the manner provided for in that
section.
2020-04-21 Agenda Packet, Page 8,7 of 421
Ordinance No.
Page 3
B. The members of the Redistricting Commission shall be appointed as soon as
practicable, with goal of having the Redistricting Commission members determined by
August of the year the Federal Decennial Census is conducted. (Ord. 3305 § 1, 2014).
.5 .060 Appointment and removal of Commission members.
Notwithstanding CVMC 2.25.050, the following rules and procedures for member
appointment and removal shall apply to the Redistricting Commission:
A. Any person desiring to serve on the Redistricting Commission shall apply by
submitting an application to the City Clerk during the applicable application submittal
period. The application shall be on a form prepared by the City Clerk and approved by the
City Attorney.
B. The City Clerk shall conduct a prima facie review of each submitted application for
completeness within one business day of receipt. If the City Clerk deems an application to
be incomplete, the City Clerk shall notify the applicant of such and provide the applicant
an opportunity to complete the application within the application submittal period. The
submittal deadline shall not be extended to allow correction of incomplete ap�p�lications; all
applications must be submitted to the City Clerk by the close of the application submittal
period in order to be considered.
C. Upon close of the application submittal period, the City Clerk shall review all
applications submitted and determine the number of complete applications. If the City
Clerk determines that fewer than 10 complete applications have been submitted, the City
Clerk shall extend the application period, if legally permissible and if doing so will not
interfere with applicable deadlines. The City Clerk extended application period shall be no
more than one-half the length of the initial application period.
D. Once all application submittal periods have closed, the City Clerk shall forward all
complete applications to the Charter Review Commission. Before doing so, the City Clerk
shall redact the applicants' personal contact information,including address,phone numbers
and email addresses, as permitted by law, and shall note on each application the Council,
district of residence for each applicant. Incomplete applications shall not be forwarded to
the Charter Review Commission for consideration.
E. The Charter Review Commission shall consider the forwarded applications at an open
meeting to consider the 10 most qualified applicants, pursuant to Charter Section
300.5(D)(1). In making the determination, pursuant to Charter Sections 300.5(D)(3)(a)
through (e), the Charter Review Commission shall consider the applicants'.
1. Geographic diversity;
2. Relevant knowledge and/or demonstrated analytical abilities that would allow the
Redistricting Commission to carry out its responsibilities with a high degree of
competence,*
3. Demonstrated ability to serve impartially in a nonpartisan role;
2020-04-21 Agenda Packet, Page 8,8 of 421
Ordinance 1' o.
Page 4
4. Experience in the areas of public communication and/or public outreach in the City;
and
5. Experience in civic and/or volunteer activities in the City.
In addition,to the extent possible and as permitted by law,the Charter Review Commission
shall consider available information which would assist them in creating an applicant pool
of individuals who are reflective of the City's gender, racial and ethnic diversity, in
accordance with Charter Section � �,5 )(a). The Charter Review Commission shall.
not use formulas ors specific ratios in identifying which applicants will e included int e
pool of 10.
F. The Charter Review Commissions all then oversee a process whereby four applicants
are selected, at random, from the pool of 1.0 applicants chosen pursuant to subsection (E
of this section. The City Clerk, or their designee from the City Clerk's office, shall assist
the Commission in the random selection by selecting four applicants by lot,
G. The four randomly selected applicants shall be sworn in by the City Clary and shall.
constitute the first four members of the Redistricting Commission.
H. The members of the Charter Review Commission shall not communicate with any
member of the City Council, or their representatives, about any matter related to the
nomination process or the applicants, prior tot e swearing In of the four members.
I. Once the first four members of a Redistricting Commission are appointed,they shall be
provided with the remaining sig redacted applications. In accordance with Charter Section.
300.5(D) 3 , the initial four members of the Redistricting Commission shall consider the
remaining forwarded applications at an open meeting to select three additional members.
The Redistricting Commission shall select the most qualified applicants; in doing so, the
Redistricting Commission shall consider the same criteria provided for in subsection (E)
above. The selection of each member shall require at least three affirmative votes of the
Redistricting Commission.
J. The members of the Redistricting Commission shall not communicate with any member
of the City Council, or their representatives, about any matter related to the nomination
process, or the applicants, prior to time presentation of the three applicants to time City
Council for approval.
K. The three applicants selected by the first four members of the Redistricting
Commission shall be submitted to the City Council for appointment to the Commission.
The three applicants shall be appointed, unless the City Council finds by at least four
affirmative votes that the approval of one or more of the nominees would be inconsistent
with the goals enumerated in Charter Section 300.5(D)(3).
L. If, pursuant to Charter Section 3 . (D)(3 , the Council must approve one or more
additional, applicants, in lieu of those submitted to it for approval, it shall do so at its Wert
City Council meeting, after reviewing the remaining applications.
2020-04-21 Agenda Packet, gage 89 of 421.
Ordinance No.
Page 5
M. Members of the Redistricting Commission may be removed for cause in accordance
with CVMC 2.25.105. (Ord. 3305 § 1, 2014).
2.51.070 Terms.
A. Notwithstanding CVMC. 2.25.080,, members of each Redistricting Commission shall
serve from the time they are appointed until dissolution of the Redistricting Commission,
pursuant to Charter Section 300.5(J).
B. Vacancies on a Redistricting Commission shall be handled in accordance with Charter
Section 300.5(D)(6) and CVMC. 2.25.105 (Ord. 3305 § 1, 2014).
2.51.080 Meetings.
A.Notwithstanding CVMC.2.25.20.0.(A).each Redistricting Commission shall establish its
regular meeting day and time by written resolution, in accordance with CVMC 2.25.200.
Regular meetings shall be held in Council Chambers, at 276 Fourth Avenue, in the City.
The Redistricting Commission shall hold at least one public meeting in each of the City's
Council Districts prior to the development of the Draft Districting Plan. All meetings shall
be held in accordance with Charter Section 300.5 and any other applicable laws or
regulations. (Ord. 3305 § 1, 2014).
B. The Redistricting Commission shall hold at least two (2) public meetings between the
release of a Draft Districting Plan and approval of a Recommended Districting Plan;
provided, however, that the first such public meeting shall not be held sooner than seven
(7) days following the release of a Draft Districting Plan, in accordance with Charter
section 300.5 and California Elections Code section 21+ 27.1.C. Public meetings should be
scheduled in a timeframe that considers maintaining public interest and minimizing costs
associated with conducting meetings.
2.51.090 Budget.
The City shall ensure that adequate funds are appropriated for the Redistricting
Commission to carry out its duties, including the utilization of independent consultants
pursuant to Charter Section 300.5(A)(3). The City Attorney,with input from the City Clerk,
shall submit the appropriate budget requests to the Finance Director so that such requests
can be included in the City Manager's proposed budget for the fiscal year during which the
Redistricting Commission will be appointed. (Ord. 3305 § 1, 2014).
2.51.100 Implementing procedures.
The City Clerk and City Attorney shall be authorized to create and implement
administrative rules and procedures as necessary, consistent with this chapter, the City
Charter, and applicable state law, for the creation, establishment and management of the
Redistricting Commission. (Ord. 3305 § 1, 2014).
Section 11. 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
2020-04-21 Agenda Packet, Page 90 of 421
Ordinance No.
Page 6
competent jurisdiction, that portion shall be deemed severable, and such invalidity,
unenforceability or unconstitutionality shall not affect the validity or enforceability of the
remaining portions of the Ordinance,or its application to any other person or circumstance.
The City Council of the City of Chula Vista hereby declares that it would have adopted
each section, sentence, clause or phrase of this Ordinance, irrespective of the fact that any
one or more other sections, sentences, clauses or phrases of the Ordinance be declared
invalid, unenforceable or unconstitutional.
Section 111. 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 all 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
2020-04-21 Agenda Packet, Page 91 of 421
Page I of 6
Chapter 2.51
REDISTRICTfNG COMMISSION
2.51.0 10 Creation.
The Districting Commission was created by City Charter Section 300.5; that Commission hasbeco renamed
the Redistricting--Commission. The provisions of Sections 300.5, 602(c)and 604 of the City Charter, and the
general-rules governing boards and commissions set forth in.Chapter 2.25 CVMC, 4,itid ui iii
I.Aectiodc 2 1 )20__2 62C) t(:) d"Ic %,11:)IC to hall govern the DRedistricting
__s
Commission, except as specifically provided below. For purposes of this chapter, "Districting"and
"Redistricting"niean.either districtingor redistricliag.,jord.3305§ 11 2014).
2. 1.020 Purpose and intent.
The purpose of this chapter is to supplement City Charter Section 3010.5,,which.establishes the DRDistricting
Commission and sets forth its powers and duties. (Ord.3305 § 1,2014).
2.51.030 Governing law in event of conflict.
If there is any conflict between this chapter and the Charter,the Charter shall govem. If there is any conflict
between this chapter and Chapter 2.25 CVMC,this chapter shall govern. (Ord.3305§ 1,2014).
2.51.040 Functions and duties.
The DRedistricting Commission shall hold the powers,and perform the duties, enumerated in City Charter
Section 300.5, and shall:
A. Perform other duties and powers as the City Council may,by ordinance, confer upon the Commission in
'T11I.C., rNt�g_% rN-r
order to carry out the Commission's powers and duties, consistent with Charter Section 300.5.
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11%11 1111LI"I JL_'I oll"11 W%, i'm f 11%4 VkJ V11%.V A-11tY %,kJL*11V11 L1I%w %J163ULVV0 "Y VVIIIVXI
04vt 11%Z7%I-C1 C11111,11 I'll I cN.,+.-I A 0 11 Il'%Cl 42%/-1 111
MA.'ro")IR311 M, The purpose of stibseq ien-t-the]DRedistristing Commissions.- shall be to
-%o,�% _Ct +i
recommend to the City Council adjustments to the boundaries of t1hoisA iA4t% o
, ........,tsthe Council districts by which
City Councilmembers shall be elected,based on Federal Decennial Census information,11 with thK of City
2020-04-21 Agenda Packet, Page 92 of 421
Page 2 of 6
Council app oval of the Final Redistrictingy Plan no later than the end of the month of,August., in theyear
followitw)-each Federal Decennial Census.
B. Make recommendations to the City Council and consult with City staff.
C. Conduct itself in an open and transparent manner, including: comply with the Brown Act, engage public
participation to the extent reasonably possible during the redistricting process, and remain free from legislative
influence.
Notwithstanding the foregoing,the Ddistricting Commission shall not have the independent authority to
direct the conduct of any City employee. (Ord.33 5 § 1,,2014),
2.5 1.04 5 Selection of Consultants
Pursuant to City Charter section 300.5, one or more, as necessary, in consultants experienced and
competent in the skills necessaEy for the districting...work shall-be utilized to assist the Commission in
developiru-,fthe red i strictingplans
B. Staff shall be responsible for soliciting consultant proposals,throug-h the City's established-Procurement
practicesl in the time and manner staff determines necessary to sunport the Commission's efforts and to ensure
compliance with established timelines for the approval of the Final 'Red,istricfi 'Plan_
C. The Commission shall evaluate the qualified proposals and submit recommendations to the City Council. for
selection of the consultants.,
2.51.050 Membership.
A. In accordance with City Charter Section 300.5.the Ddistricting Commission shall consist of seven
members, selected and appointed in the manner provided for in that section.
B. The members of the&4A, Ddistricting Commission shall be appointed as soon.as practicable,with goats
of having the Ddistricting Commission members determined by,Aug-ust of theyear the Federal Decennial
ri"A 0;+,tr 0,r-tjj",r%;1 nv%*-%j-rNxYn1 rNffl-tp, Din," 't.%,tr 10
Census is conductedJulyy 2;-1014. ui:jfj_L'UVui'UJL urk., 1111VI"11 I 111"I JL lull UY Juliv_7VI
204-5. (Ord.3305 § I 2014).
2.51.060 Appointment and removal of Commission members.
Notwithstanding CVM'C 2.25.050, the following rules and procedures for member appointment and removal
shall apply to the DRedistricting Commission:
2020-04-21 Agenda Packet, Page 93 of 421
Page 3 of 6
A. Any person desiring to serve on the DRedistricting Commission shall apply by submitting an,application
to the City Clerk during the applicable application submittal period. The application shall be on a form
prepared by the City Clerk and approved by the City Attorney.
B. The City Clerk shall conduct a prima facie review of each submitted application for completeness within
one business day of receipt. If the City Clerk deems an application to be incomplete,the City Clerk shall notify
the applicant of such and provide the applicant an opportunity to complete the application within the
application submittal period. The submittal deadline shall not be extended to allow correction of incomplete
applications; all applications must be submitted to the City Clerk by the close of the application submittal
period in order to be considered.
C. Upon close of the application submittal period,the City Clerk shall review all applications submitted and
determine the number of complete applications. If the City Clerk determines that .rssfewer than 10 complete
applications have been submitted,the City Clerk shall extend the application period, if legally permissible and
if doing so will not interfere with applicable deadlines. The City Clerk extended application period shall be no
more than one-half the length of the initial application period.
D. Once all application submittal periods have closed,the City Clerk shall forward all complete applications
to the Charter Review Commission. Before doing so,the City Clerk shall redact the applicants' personal
contact information, including address,phone numbers and email addresses, as permitted by law, and shall
r_1% n"A A1rf_,%"f_,%1.f,1%1 n,rn
note on each application the Zip("'o"(4%�, ....,.Council district of residence 1-yquad-ant 1-f-reas, -
i Lly I'A
for each applicant. Incomplete applications shall not be forwarded to the Charter Review Commission for
consideration.
E. The Charter Review Commission shall consider the forwarded applications at an open meeting to consider
the 10 most qualified applicants,pursuant to Charter Section 300.5(D)(I). In making the determination,
pursuant to Charter Sections 300.5(D)(3 (a)through(e ,the Charter Review Commission shall consider the
applicants':
1. Geographic diversity,
2. Relevant knowledge and/or demonstrated analytical abilities that would allow the DRedistricting
Commission.to carry out its responsibilities with a high degree of competence;
3. Demonstrated ability to serve impartially in a nonpartisan role;
4. Experience in the areas of public communication and/or public outreach in the City; and
5. Experience in civic and/or volunteer activities in the City.
In addition, to the extent possible and as permitted by law, the Charter Review Commission shall consider
ri-Ae" anndid
available information which would assist them in creating an applicant pool of. d 11 iviuals
,....., Vv"111l
who are reflective of the City's�,)-ender,racial and ethnic diversity, in accordance with Charter Section
2020-04-21 Agenda Packet, Page 94 of 421
Page 4 of 6
300.5(1 }(3}(a The Charter Review Commission shall not use formulas or specific ratios in identifying which
applicants will be included in the pool of 10.
F. The Charter Review Commission shall then oversee a process whereby four applicants are selected,at
random, from the pool of 10 applicants chosen pursuant to subsection CEJ of this section. The City Clerk,or hi-s-
il%l-1111411t-
heir designee from the City Clerk's office, shall assist the Commission in,the random selection by
selecting four applicants by lot.
G. The four randomly selected applicants shall be sworn.in by the City Clerk and shall constitute the first four
members of the D,districting Commission.
H. The members of the Charter Review Commission shall not communicate with any member of the City
Council, or their representatives, about any matter related to the nomination process or the applicants,prior to
the swearing in of the four members.
L Once the first four members of a DRDistricting Commission.are appointed,they shall be provided with the
remaining six redacted applications. In accordance with Charter Section 300.5(1 )(3),the initial four members
of the DRedistricting Commission shall consider the remaining forwarded applications at an open meeting to
select three additional members. The DRedistricting Commission shall select the most qualified applicants; in
doing so,the DRedistricting Commission shall consider the same criteria provided for in subsection(E)above.
The selection of each member shall require atlastthree affirmative votes of the Redistricting ;o `ss`
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V%.IVIXJII -ilklylkly L�, ;�7jk"1., 1:1 1%�, 1�,Io U1 Iv U1 t: Nl_�"11111,"11.1.13 13 I.%J I.A 1&S�LTVv"AV I CA,L I Vl 0 1-11 11 H I H+g-
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J. The members of the DRedistricting Commission shall not communicate with any member of the City
Council, or their representatives, about any matter related to the nomination process, or the applicants,prior to
the presentation of the three applicants to the City Council for approval.
2020-04-21 Agenda Packet, Page 95 of 421
Page 5 of 6
K. The three applicants selected by the first four members of the districting Commission shall be
SLIJI)11'littC(] t(,) t1"11C CRUICH 4`61- t1,11C i
io:1. "I'lic t1l, CC '!pPj ig�i'Its sll'� appointed,
unless the City Council finds by at least four affirmative votes that the approval of one or more of the
nominees would be inconsistent with the goals enumerated in Charter Section 300.5(D)(3).
L. If,pursuant to Charter Section 30�O�.5(D)(3), the Council must approve one or more additional applicants, in.
lieu of those submitted to it for approval, it shall do so at its next City Council meeting,after reviewing the
remaining applications.
M. Members of the DRedistricting Commission may be removed for cause in accordance with CVMC
I 1< I in
2.25.1 1 02.25.105. (Ord.3305 1,2 14).
2.51..0 7O Terms.
A. Notwithstanding CVMC 2.25.080,members of each DRedistricting Commission shall serve from the time
they are appointed until dissolution of the Ddistricting Commission,pursuant to Charter Section 300.5(J).
B. Vacancies on a DRedistricting Commission shall be handled in accordance with Charter Section
-2 1< 1 001 A� ,,,
300.5(D)(6) and CVMC I XJWLL2�j urA-fla)-.2.25.105 (Ord.3305 11 2014).
2. 1.080 Meetings.
A.Notwithstanding CVMC 2.25.200(A),each DRedistricting Commission shall establish its regular meeting
days- (3111%j 1"VU1111"Ll by written resolution, in accordance with CVMC 2.25.200. Regular meetin s shall
--gind time and 1-cation g ...
be held in Council Chambers, at 276 Fourtenue, in the City. The Redistricting Commission shall hold at
least one public meeting in each of the City's Council Districts prior to the development of the Draft
D,istricting Plan. All meetings shall be held in accordance with Charter Section 300.5 and any other an-plicable
laws or reg lations.jOrd. 3305 § 1,2014).
B. The Redistrictin�-,Y Commission shall hold at least two(2)-public meetings between the release of a Draft
Districtin�-,f_Plan and approval of a Recommended Districting...Plan; provided, however,that the first such publi
i'neetiw,Y__shal.l-notbe held sooner than seven (7) days following the release of a Draft Districting...Plan, in
accordance with Charter section 300.,5 and California Elections Code section 21627.1.
C. Public meetings should be scheduled in a timeframe that considers maintainlic interest and-
minimizin,g..costs associated with conducting---meetings,.
2020-04-21 Agenda Packet, Page 96 of 421
Page 6 of 6
2.51.090 Budget.
The City shall ensure that adequate funds are appropriated for the DRedistricting Commission to carry out its
duties, including the utilization of independent consultants pursuant to Charter Section 300.5(A)(3). The City
Attorney,with input from the City Clerk, shall submit the appropriate budget requests to the Finance Director
so that such requests can be included in the City Manager's proposed budget for the fiscal year during which
the DRedistricting Commission will be appointed. (Ord.3 305§ 1,20 14).
2.51.100 Implementing procedures.
The City Clerk and City Attorney shall be authorized to create and implement administrative rules and
'it, LIT ILI, for
procedures as necessary,consistent with this the y Charter, ,n( stalc L'i\k
the creation, establishment and management of the DRedistricting Commission. (Ord.3305 § 1,2014).
2020-04-21 Agenda Packet, Page 97 of 421
�j CITY OF CHOLA VISTA
� DISTRICTING COMMISSION
.. m July 23, 2015 Meeting
Agenda Item: Two
To: Chula Vista 2020 Redistricting Commission
From: Chula Vista 2015 Districting Commission
Subject: Report on Best Practices
Recommendation: This Report, including all attachments, should be provided to the
2020 Redistricting Commission prior to its Inaugural Meeting.
Introduction: Historically, the 2015 Chula Vista Districting Commission ("Districting
Commission") was the first insofar as it created the first boundaries to elect members to
the City Council by electoral district. However, the 2020 Chula Vista Redistricting
Commission ("Redistricting Commission") will also be the first of its kind. It will be an in-
dependent commission vested with the sole and exclusive authority to propose a plan to
the Chula Vista City Council that specifies "changes to the boundaries of the council dis-
tricts."
The bylaws (Article IV, section 3) adopted by the Districting Commission on November
107 2014 provide that "[b]efore the current Commission disbands, it shall prepare a set
of written recommendations, based on the Commission's experience, for the 2020 Re-
districting Commission. These recommendations will be kept with other records of the
Commission's work with the Office of the City Clerk." In compliance with this provision,
the Districting Commission has prepared the current report on behalf of the Redistricting
Commission in order to help the latter with its mission.
Background: On March 25, 20141 the Chula Vista City Council approved Ordinance
No. 3305, establishing the procedures for creation of a Districting Commission. Interest-
ed and eligible residents were invited to apply by April 17, 2014, and over 20 did so.
From among these, the Chula Vista Charter Review Commission interviewed 14 on July
29-30, 2014, and narrowed the list to 10. From that pool, four were randomly chosen. In
turn, those four selected three others from the remaining 10. The selections were
1 Page
2020-04-21 Agenda Packet Page 98 of 421
�j CITY OF CHOLA VISTA
� DISTRICTING COMMISSION
.. m July 23, 2015 Meeting
Agenda Item: Two
based on knowledge, experience and diversity of gender, ethnicity and geography. Ap-
pointments of all seven were confirmed by the City Council on August 12, 2014.
Analysis: After being appointed, the Districting Commission held its initial meeting on
September 11, 2014. At that time, the Commission elected its Chairperson and Vice-
Chairperson and received training on the Brown Act and other related matters. Subse-
quently, the Commission held its regular meetings in the Council Chambers each
month. These meetings were televised via webcast.
RECOMMENDATION: City staff should conduct extensive public outreach to en-
sure that the candidate pool is geographically diverse, as required by the City
Charter. While it may not be possible, depending on the candidate pool, the
Commission membership should be composed of at least one person from each
Council District.
STRONG FOUNDATION
You will need a strong foundation upon which to build your commission. We appointed
subcommittees at the first full meeting of the Commission. We perhaps could have got-
ten off to a smoother start had we scheduled a special meeting to address subcommit-
tee reports prior to the next regular meeting. At our inaugural meeting, we were sur-
prised to see that the City had already sent out the Requests for Proposals for the map-
ping consultant. While timing was an issue and city staff was merely being proactive,
the Commission felt that we should be involved in the process from start to finish.
RECOMMENDATION: Address certain items as quickly as possible and assign
subcommittees to address issues such as timelines, budget, bylaws, and Re-
quest for Proposals ("RFP) for the hiring of consultants.
2 � Page
2020-04-21 Agenda Packet Page 99 of 421
�j CITY OF CHOLA VISTA
� DISTRICTING COMMISSION
.. m July 23, 2015 Meeting
Agenda Item: Two
RECOMMENDATION: Be involved in the consultant selection process throughout
the entire process (ex: drafting the RFP and contract scope of work, interviewing
the preferred vendors).
BUDGET SUBCOMMITTEE
Initially, the Commission was allocated $75,010101 to conduct its affairs. The cost for the
contract with the mapping consultant ended up being $68,10,00, leaving only $7,000 for
public outreach, staff overtime and other related hard costs. Consequently, the Com-
mission, by a unanimous vote, requested a budget increase of $55,500 for a total of
$135,,,50O (including $,5,000 contingency) to enable the Commission to hire an outreach
consultant to assist its efforts in undertaking a robust public outreach/communications
campaign. This request was presented to the City Council on December 16, 2014, but
was denied due to a lack of four affirmative votes. On January 27, 2015, the City Coun-
cil reconsidered the budget increase at which time it was presented the Draft Frame-
work of the Outreach/Communications Strategic Work Plan developed by the Commis-
sion.
The budget request was subsequently approved. With this budget increase, an open bid
process was conducted by City staff for the outreach consultant.
Translation services are not only valuable to the residents of Chula Vista but may be
required by law. Keep in mind that translation costs will be needed for both verbal and
written translations.
Video recording of the Districting Commission meetings (at $4010, per meeting) initially
came from the Districting Commission budget but was later covered by the city.
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RECOMMENDATION: If necessary, lobby vigorously at the early stages of the
process for an adequate budget to address all hard costs. The revised budget of
$135,500, should be used as a baseline for discussion and analysis.
RECOMMENDATION: The total budget should include funds to provide for admin-
istrative staff support to augment that provided by existing City staff. Examples
of duties would include preparing meeting minutes, commission reports, drafting
contracts, updating communication logs, etc. This will alleviate the burden
placed on City staff as well as the Commission Chair.
BYLAWS SUBCOMMITTEE
In order to maximize transparency and minimize outside political influences, the District-
ing Commission adopted a set of bylaws. The bylaws were drafted by the Bylaws Sub-
committee and approved by the Districting Commission.
The fact that these bylaws occasioned little if any controversy after their adoption sug-
gests that they worked well In particular, we would like to call favorable attention to Ar-
ticle III (Communications). Section 2 of this article (public disclosure of communications
by Commission members with representatives of organizations or interest groups) oc-
casioned considerable debate before its adoption, but little if any thereafter. Other arti-
cles also operated with few or no problems, except that it proved impractical to maintain
accurate tallies of attendance at meetings (Article IV, section 1), and so these were not
included in the minutes. Article V, section 2 (suspension of the bylaws) and section 3
(amendments to the bylaws) weren't needed, but could well be in the future.
RECOMMENDATION: Adopt similar bylaws of the Districting Commission. For
violations of the bylaws, add a penalty clause such as censure or, for a grievous
violation, recommend to the City Council possible removal from the Commission.
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Any action in this regard should be by majority vote and in compliance with exist-
ing provisions of the Municipal Code.
CONSULTANT RFP SUBCOMMITTEE
The Districting Commission bifurcated the consultancy RFP to allow the Commission to
select the mapping and outreach consultants separately. Our initial RFP contemplated
choosing one consultant for both purposes.
RECOMMENDATION: Separate the mapping and outreach consultant contracts.
In choosing the outreach consultant, conduct a vetting process that will strike a
balance between having consultants with a detailed knowledge of Chula Vista,
and having consultants who are free of local entanglements that might compro-
mise objectivity(which maybe revealed by the contract disclosure documents).
STRATEGIC PLAN (TIMELINE) SUBCOMMITTEE
At the beginning, the Districting Commission established a clear timeline in order to en-
sure that deadlines were adhered to. While the Commission completed its mission as it
had originally scheduled, since meetings were first held only once a month, it took a
while to get up to speed.
RECOMMENDATION: Schedule two Redistricting Commission meetings a month
to start. Later, when it is time to do public workshops, schedule multiple work-
shops in one week to maintain public interest and keep travel costs (if any) low
Ira for the mapping consultant.
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ASSISTANCE
The Districting Commission found the assistance from city staff invaluable. Specifically,
the Communications Director and the Assistant City Attorney contributed countless
hours (many after-hours) to make sure that the process was the best that it could be.
Through an open bid process conducted by City staff, the consulting firm of Q2 Data
and Research, LLC was selected by the Commission to serve as the mapping consult-
ant. This firm had substantial experience and had recently been hired by the City of Es-
condido to assist the Independent Districting Commission in creating its City Council
district maps. The Q2 contract was subsequently approved by the City Council.
The firm of Southwest Strategies, LLC was selected by the Commission for public out-
reach. The firm was paid $36,,000 for its services. An additional $8,,01010 was paid to a
subcontractor for translation services in multiple languages at the ten public workshops.
In conjunction with the Communications Director and an Outreach Subcommittee,
Southwest Strategies took care of:
• media purchases
• media interviews
• collateral material (professionally translated into Spanish)
• public outreach workshop schedule
• public outreach workshop location reservations
• professional Spanish translating services during public workshops
RECOMMENDATION: Adopt a similar Outreach/Communications Strategic Work
Framework to guide the Commission, consultant and City staff in its efforts to
promote and ensure robust community involvement (as discussed further in this
report).
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PROCESS
Initial Tasks
The first regular Districting Commission meeting was held in the Police Station's confer-
ence room but this location was criticized for lack of adequate parking, for the fact that
front doors were locked during the meeting, and for the fact that some residents stated
that they felt intimidated by the location.
We initially considered holding regular meetings in other kinds of venues, but soon real-
ized that Council chambers provided a neutral location that is well known, provides ad-
equate free parking, can handle large crowds and is set up for audio and video record-
ing of meetings. Special meetings (workshops) to elicit public testimony, on the other
hand, were held in various parts of the city, both during the evening on weekdays and
during the day on two Saturdays.
We began our work at a time when the City website was undergoing major reconstruc-
tion. Despite herculean effort by the Webmaster, this slowed down the process of mak-
ing materials available. Additionally, it made accessing key documents harder to find on
the City's website dedicated to the Redistricting Commission. It should be possible for
visitors to the Commission's home page to be a click or tap away from such things as
the Commission bylaws, and public comments (including maps submitted by individuals
and groups). As it was, these documents could be found only by going through often
extensive meeting materials.
While the interactive Google map made available on the Commission website was help-
ful for the general public to identify communities of interest, it was of limited value in
drawing district lines. Individuals and groups with independent access to the necessary
software might enjoy disproportionate influence. Appropriately, such individuals and
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groups are not subject to constraints applying to Commissioners regarding partisanship
or impact on specific candidates. However, in the interest of transparency, and to pre-
vent forbidden considerations from entering through the back door, everything feasible
should be done to level the playing field.
RECOMMENDATION: Hold regular "standing"meetings in Council chambers and,
if possible, start the regular meetings at 6:00 p.m. While no time is suitable for
everyone, this time seemed to work fairly well for commissioners and public alike
in balancing attendance at meetings with work and family obligations.
RECOMMENDATION: As soon as it is practicable, ask the City Attorney's Office
to give a training session on the Brown Act, Ethics and other training required of
Chula Vista Advisory Commissions.
RECOMMENDATION: Request that the City set up the Redistricting Commission
website as soon as possible and be designed to promote easy access and trans-
parency to the greatest degree possible.
RECOMMENDATION: Ask the mapping consuIra
ltant (when hired) to give a training
session on redistricting fundamentals (ex.- Federal Voting Rights Act, etc.).
RECOMMENDATION: Ask the mapping consuIra
ltant to provide high quality user-
friendly mapping tools that can be used by Commissioners and members of the
public prior to mapping meetings. If the mapping software can be provided at low
cost (based on licensing agreement), the software should be made available for
home use by all concerned.
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Public Workshops / Community Outreach
The Districting Commission held two series of five public workshops throughout the city
limits. In each series, two workshops were held on the west-side while three were held
on the east-side of the city. Translation services were made available in Spanish, Filipi-
no, Chinese and Vietnamese at all ten workshops. The dates, times, and locations of
these workshops were as follows:
Phase
April 7 Bonita Vista Middle School @ 6:00pm
April 8 Parkway Women's Center @ 6:0101pm
April 9 Otay Ranch Library School @ 6:00p
April 11 MARC Charter School @ 9:00am
Greg Rogers Elementary @ 3:OOpm
Phase II
May 12 Bonita Vista Middle School @ 6:00pm
May 13 Rosebank Elementary @ 6:00pm
May 14 Camarena Elementary @ 6:00pm
May 16 MARC Charter School @ 9:0101am
Greg Rogers Elementary @ 3:OOpm
While most venues (i.e., Bonita Vista Middle School, MARC Charter School, Rosebank
Elementary School, Camarena Elementary School, and Greg Rogers Elementary
School) worked well, there were a couple of exceptions. Parking for the meeting held at
the Parkway Women's Center proved inadequate. Seating was insufficient at the Otay
Ranch Library Hub. Also, at this last location, management of the Otay Ranch Town
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Center would not allow posting of signs directing people to the meeting location, proba-
bly causing a number to arrive late.
The primary objective of the Phase I Public Workshops was to solicit public testimony
on the identification of Communities of Interest (COls); which is one of the criteria set
forth in the City Charter. During the workshops, the Commission received testimony on
a wide array of COIs identified throughout the City, including various themes for both
the east and west side Chula Vista. The mapping consultant used that testimony to cre-
ate the COIs. It should pointed out that a Community of Interest (COI) could be created
or identified based on the testimony of only one or individual or the collective testimony
of 50 people with the testimonies of both given equal weight.
Toolkits were made available to workshop participants in the above-listed languages as
well as in English. The toolkits consisted of history and process overview, instructions
and forms to identify, formulate and submit communities of interest (COls), contact in-
formation, and frequently asked questions (FAQs).
On April 23 & 24, 2015, the Commission held Special Meetings to deliberate on the
formation of the Draft Districting Plan.
The primary objective of the Phase II Public Workshops was to solicit public testimony
on the Draft Districting Plan and its impact on previously identified communities of inter-
est.
On June 8, 2015) the Commission held a Special Meeting to deliberate on the formation
of the Recommended Districting Plan. Public testimony was provided by all interested
parties present. As before, the City Attorney, in consultation with Q2, provided a memo-
randum with suggested guidelines regarding the process for creating the Recommend-
ed Districting Plan, including the assignment of numbers.
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On June 11, 2015, the Commission reconvened its Special Meeting to deliberate on the
assignment of numbers to the districts of the Recommended Districting Plan. As provid-
ed in Section 300.5(K)(2) of the City Charter, beginning 2016, Council Districts 3 and 4
are to transition to the by-district election process. Council Districts 1 and 2 are to transi-
tion to the by-district election process in 2018.
RECOMMENDATION: Continue the practice of holding two series of public work-
shops (consisting of no less than five public workshops each) in diverse loca-
tions in ADA-compliant facilities throughout Chula Vista. Ensure afour-week
break between adoption of Draft Districting Plan and second series of public
workshops.
RECOMMENDATION: Seek advice and data from the San Diego County Regis-
trar's Oce in providing translation services i
ffin appropriate languages at all
workshops and in written collateral materials.
RECOMMENDATION: Encourage written and oral public testimony in the Native
language of participants. Ensure simultaneous English translation for Commis-
sioners. Additionally, work with the outreach consultant to translate to English
written and oral public testimony given or submitted in other languages.
RECOMMENDATION Spend some effort on clarifying, for the public and the
Commission itself, the definition of Communities of Interest (COls), and the
means of identifying them. Use the workshops as fact-finding missions but keep
in mind that COI public testimony is just one factor (among several) that you will
use in deciding where to draw the lines, as required by the City Charter.
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RECOMMENDATION: In the interest of respecting privacy concerns, make clear to
those commenting at workshops that testimony will be recorded in audio and
video form, broadcast over local cable television, and available on the City web-
site. This should be done in a low key manner so that the effect is to inform rather
than to intimidate. In his or her introductory comments at workshops, the Com-
mission Chair might simply note that the meeting is being recorded and will be
available on the website.
RECOMMENDATION: Make clear to all concerned throughout the process that the
proceedings will be guided by two main principles: transparency and inclusive-
ness.
RECOMMENDATION: Carefully weigh the pros and cons of having more than one
Draft Districting Plan for review and comment by the general public. This matter
received extensive discussion by the Commission and City staff: . After much
debate, the Districting Commission decided to go with one draft map. The Redis-
tricting Commission should have this same discussion early on the process.
Attachments:
Final report to the City Council, dated June 24, 2015
Bylaws
Final Budget
Mapping and Outreach Consultant Contract Scope of Work
Outreach/Communications Strategic Framework
Mapping and Outreach Consultant RFPs
Attendance at workshops
Number of people using translation services at workshops
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To: Chula 'Vista City Council
From: Chula Vista Districting Commission
Subject: Recommended Dllostriotiiing Plan
Recommendation: City Council adopt the Recommended Dilstricting Plan submitted by
the D�'iistriicti ng Commission.
Introduction: Pursuant to Section 300.5(G)(5) of the City Charter, this report describes
the process, criteria and evidence used by the Districting Commission in its preparation
of the Recommended Plan.
Background: The Districting Commission held its Inaugural Meeting on September 11,
2014 at the Police Department Headquarters. At that time, the Commission elected its
Chairperson and 'Vice-Chairperson and received training on the Brown Act and ether
related matters. Since the Inaugural Meeting, the Commission has held its Regular
Meetings in the Council Chambers each monththereafter. These meetings have been
televised via webcast. At these meetings, the Commission has received testimony from
past members of the California Districting Commission and the Escondido D�'iistriicting
Commission, developed its by-laws, received reports from assigned Subcommitteesi on
such matters as the Commission's budget, public outreach and RFPs for the hiring of the
mapping and outreach consultants, as well as received training on the "Voting Rights Act,
etc.
Through an open bid process conducted by City staff, the consulting firm of Q2 Data and
FResearch, LLC was selected by the Commission to serve as the mapping consultant.
This firm has substantial experience and was recently hired by the City of Escondido to
assist the Independent Districting Commission in creating its City Council district maps.
The Q2 contract was subsequently approved by the City Council.
Initially, the Commission was allocated $75,0010 to conduct its affairs. The cost for the
2 contract was$68,000, leaving only$7,0010 for public outreach, staff overtime and other
related costs. Consequently, the Commission, by a unanimous vote, requested a budget
increase of$55,500 to enable the Commission to hire an outreach consultant to assist its
efforts in undertaking a robust public outreach/communications campaign. This request
was presented to the City Council on December 10, 2014, but was denied due toa lack
of four affirmative votes. On January 27, 2015, the City Council reconsidered the budget
increase at which time it was presented the Draft Framework of the
utre�ach/Communications Strategic work Plan developed by the Commission. The
budget request was subsequently approved. with this budget increase, an open bid
It should be noted that the Commis,on invited representatives from the community noon-profit
organizations imentioned in this report to provide input at the Subcommittee meetings.
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process was conducted by city staff for the outreach consultant. The firm of ,southwest
Strategies, LLC was selected by the commission. The firm was paid $36,000 for its
services. An additional $8,000 was paid for translation services at the 10 public
workshops.
Analysis
Pubilloc outreach/Corn a n'i cati'con --
The Districting Commission held two series of five public workshops throughout the city
limits. I n each series, two workshops were held on the west-side while three were held
on the east-side of the city. Translation services were made available in Spanish, Filipino,
Chinese and Vietnamese at all ten workshops. Provided below is a table listing the date,
time and location of these workshops:
WIN
,Wm 'ilill`
Bonita Vista Middle Parkway Women's Otay Ranch Library— MAAC Charter School
School @ 6:00pm center @ :oopm Hub @6:00,pm @ g ooam.
Greg IRogers
Elementary @ :oopm
Bonita Vista Middle RosebMank Elementary Camarena IElementary MAAC. Charter School
School @ :00pm @ :00pm @ 6:00pm @ 9:00am.
Greg Rogers
Elementary @ 3:00,pm
Toolkits were made available toworkshop participants in the above-listed languages as
well as in English. The, toolkits consisted of history and process overview, instructions
and forms to identify, formulate and submit communities of interest (cols), contact
information, and frequently asked questions (FAQs). Provided as Attachment E are the
performance metrics of outreach/Communications ,Strategic Work Plan.
Development of Draft Rlan
The primary objective of the Phase I Public workshops was to solicit public testimony on
the identification of communities of interest (cols); which is one of the criterions set forth
in the City charter. During the workshops, the Commission received testimony on a wide
array of cols identified throughout the city, including various themes for both the east
and west side Chula Vista.
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On the east, the principal col presented to the commission was the Asian Pacific
American cultural Economic(APACE) corridor. This iidentified corridor begins from Greg
Rogers Elementary down toEast Palomar street eastward to La Media and northward to
Bonita Vista Middle School. A centerpiece of the APACE Corridor was southwestern
Community college. considerable testimony (e.g., oral, written and via petition) was
provided by representatives of Asian/Pacific Islander (API) nen-profits2 and residents of
Chula vista in support of the APACE corridor.
On the west, several cols were presented addressing the southwest section of the city.
Principal among these was the former 3.5 square miles of unincorporated area formerly
Known as Montgomery omery which was annexed bythe city in 1986. considerable testimony
(e.g., oral and written) was provided by members of the southwest civic Association and
residents of this community.
On April 23 & 24, 2015, the commission held special Meetings to deliberate on the
formation of the Draft Districting Plan based on these cols, and the criteria enumerated
in the charter. Public testimony was provided by all interested parties present. At the
April 23rd meeting, a map and corresponding report was formally introduced by a group
called the Neighborhood Unity Districting coalition. This coalition is composed of non-
profit representatives3 and residents of Chula Vista. The city Attorney, in consultation
with Q2, provided a memorandum with suggested guidelines regarding the process for
creating the Draft. Districting Plan. These guidelines, along with others recommended by
the chairperson, were approved by the commission. Q2 displayed various maps based
on the cols and assisted the commission in the development and evaluation of a series
of`preliminary"' maps. The commission attempted to develop two Draft Districting Plans
four consideration by the general public during the Phase Il public workshops. However,
the commission later opted, on a vote of 5.2, to approve only one Draft Plan. Provided
as Attachment B, is the Draft Districting Plan that was approved by a -1 vote of the
Commission for dissemination to the general public. The districts were diistiingu'iished
solely by color.
Development of Recommended Plan
—
D The community-based neon-profits inclludle the Asian Pacific Americans coalition of San Diego county
(AIPAc); council for Teaching Filipino Language and cu�ltu�re (FTFLC); Fillipin�o American (Educators
Association of San Diego county(FIILAMEDA); Pilipino American Youth organization(PAYO); office of the
Honorary Philippine Consulate General, San Diego; National Federation of Filipino American Associations,
Region ; Council of Philippine American organizations of San Diego County— civic Education & Policy
Advocacy Network (CEPA NIST)and Southwestern center of Asian Pacific American (Law(SCAPAIL).
The community-based non-profits include Alliance of Californians for Community Empowerment(ACCE),
Adan Pacific American ILabor Alliance(APALA),l Black American Political Association of California(BAPAC)
and center on Policy Initiatives (CPI),.
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The primary objective of the Phase II Public workshops was to solicit pubil c testimony on
the Draft Districting Plan and its impact on previously identified communities of interest.
During the workshops, members of the API community who supported the APACE
Corridor introduced a modification to the Draft Districting Plan which included one
additional census block (1054). The inclusion of this census block would incorporate the
area designated for the proposed university campus planned for Chula "Vista. The
Neighborhood Unity Districting coalition introduced a modified version of its original map
that incorporated elements of the Draft Districting Plan as well. Considerable testimony
was provided by residents of Chula Vista including by many in support of these maps.
Testimony in favor of these maps included oral and written testimony as well as petitions.
On June 8,, 2015, the commission held a Special Meeting to deliberate on the formation
of the Recommended Districting Plan. Public testimony was provided by all interested
parties present. As before, the city Attorney, in consultation with Q2, provided a
memorandum with suggested guidelines regarding the process for creating the
Recommended Districting Plan, including the, assignment of numbers.
During its deliberations, the, Commission considered a new it alternative"' map that was
introduced by commissioner Goddard. The map differed from the publicized Graft
Districting Plan. The Commission considered the reap but, ultimately, it did not darner the
five votes necessary to advance it to the city council as the Recommended Districting
Plan. Some of the concerns voiced during the Commission''s discussion of the map were-
1) its being so different from the pubilcized Draft Plan and its introduction late in the
process might necessitate the Commission reconvening additional meetings to receive
further public testimony at additional costs; and 2 the process could delay submission of
the Recommended Plan to the city council.
Consequently, the Commission returned to considering proposed modifications to the
Draft Districting Plan. After lengthy discussion and compromise on behalf of,all interested
parties, the commission, by a vote of �-2, approved the Recommended Districting Plan
which its provided as Attachment c to this report. Provided as Attachment A is a
dissenting statement by Commissioner Goddard on the selection of the Recommended
Plan.
The Draft and Recommended Plans are based on the 2010 decennial census data and
conform to the requirement of no greater than +5% deviation between districts. In the
development of both Plans, the commission also considered the citizen Voting Age
Population (CVAP) which comes from the annual American community Survey. A
breakdown ofthese statistics is provided in Attachment D.
In adopting the Recommended Districting, Plan, the olmm�ission found that it conformed
to the criteria set forth in charter Section 300 (F , specifically that the boundaries:1
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1 Result in districts that have reasonably equal populations;
2. Be geographically compact and contiguous; and
3. Follow visible natural and man-made features, street lines ander City
boundary lines whenever possible; and
4. Respect communities of interest to the extent practicable; and
5. Be drawn without regard four advantage or disadvantage to incumbents or
challengers; and
0. Bedrawn without regard four advantage or disadvantage to any political
party.
On Jiune 11, 2015, the Commission reconvened its special Meeting to deliberate on the
assignment of numbers to the districts of the Recommended Districting Plan. As provided
in section 300.5(K)(2) of the City Charter, begiinning 2010„ Council Districts 3 and 4 are
to transition to the by-district election process. Council Districts 1 and 2 are to transition
to the bly-d istrict election process in 2018.
During the meeting, three possible options were presented to the Commission by the City
Attorney. They included pure, controlled and informed randomness. Thee City Attorney
explained the legal parameters governing the Commission within each option. The
Commission determined that, based on public testimony received by the Commission
during the 10 workshops and Commission meetings, there was a compelling basis to
ensure that the southwestern district (blue) and the southeastern district (green) be the
first to have representatives elected to the Council. As a result, the Commission voted 6-
1 to assign numbers 3 and 4 to those districts, randomly. Accordingly, the green and blue
districts were randomly designated districts 3 and 4„ respectively. The Commission then
randomly assigned numbers 1 and 2 to the, purpiile (northeast) and orange (northwest),
respectively.
Concluusion�. Pursuant to section 300.5fl, the Recommended Plan fully complies with
the criteria set forth therein. Principal among these are: reasonably equal populations;
compactness and contiguity; boundaries that follow visible natural and man-made
features, and street lines; ,and respecting communities of interest — to the extent
,practicable.. Additionally, the boundaries, were drawn and numbers assigined by the
Commission with no regard to incumbents, challengers or political parties..
AttachmenIts
A — Dissenting Opin�ion by Commissioner Goddard
B — Graft District Plan
C Recommended Plan
D statistical Breakdown for Draft and Recommended Districting Plans.
E — utreach/Com�munications strategic °Work. Plan Performance Metrics
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ATTACHMENT A
DISSENTING STATEMENT OF
COMMISSIONER CHERYL GODDARD
June 17', 2015
1 dissent from the Commission's decision to approve the Recommended Districting Plan, attached as,
Exhibit A to Resolution 2015-005 because, I believe, the Recommended Districting Plan does not adhere
to respecting communities of interest tote extent practicable as outlined as a criterion per Charter
section 3010.5F.
From the onset of the districting process, the Commission stressed the importance of public outreach
and solicitation of comments and testimony from Chula Vista presidents defining their communities of
interest. The Commission regarded this process component so highly that on December 16, 2014 (Item
20), City staff and the Commission requested a budget increase of$55,500 from $7'5,000 to $130,500, in
order to undertake a robust and more inclusive community outreach efforts. This item was continued to
January 23, 2015 (item 9) where the budget increase was approved. The iincreased budget allowed for
10 public workshops and secured multi-lingual translation services to provide simultaneous translation at
all 10 public outreach workshops. City staff along with the outreach consultant, Southwest Strategies,
heavily publicized the districting process which resulted in receiving nearly 3010 comments, during the
public commenting/testimony period.
Of the nearly 3010 comments received, there were two main groups that brought forward proposed district
lines for eastern Chula Vista. One was, the Asian Pacific Islander community and the other was, the
Neighborhood Unity Coalition. During the June 8th Districting, Commission meeting, the Commission)I S
goal was to modify the Draft Districting Plan dated April 25,1 2015 used on comments and testimony
received after the release of the Draft Plan. I attended all, 10 public workshops, Districting Commission
meetings, and reviewed all public comments received since the formation of the Commission. Upon
review of all testimony and public comments received, I proposed district lines that I believe respected
the communities of interest to the extent practicable. This proposed district map received a vote of 4-3, to
move forward as the Recommended Districting Plan. As we needed five votes to affirm the motion, the
motion faiiled�. The Commission then considered the proposed Neighborhood Unity Coalition map and
modified the map to combine some aspects of the Asian Pacific Islander proposed map. This modified
Neighborhood Unity Coalition map received a vote of 5-2 and was approved as the Recommended
Districting Plan.
The Recommended Districting Plan splits, communities of interest heard by a number of community
members including 1) Keep the Rancho Del Rey community whole (including Rancho Del Rey Middle
School, Southwestern College, and Voyager Park), 2) Rancho Del Rey is unique from Eastlake, and 3)
Windingwalk and Eastlake interests are similar. I believe the proposed Neighborhood Unity Coalition and
Asian Pacific Islander maps were too heavily relied upon for drawing the districting lines resulting in the
process not respectiing the commurn i�ti�es of interests of those community members, who provided
testimony and comments as individuals and not as an organized group,.
Understanding that"respecting communities of interest to the extent practicable" is a subjective matter, I
do agree that the Recommended Districting Plan meets all other criterion set forth under Charter section
300.517.
Commissioner Korey agrees with this dissenting comment as it relates to map boundaries and its impact
on communities of interest.
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ATTACHMENT E
DRAFT DISTRICTING PLAN
FGhula Vistams rice"inC mm*ss1 III
� � � IIII11 , gy
Drift Districting rilan - 04/25/2015
1 � IIII
I
i
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ATTACHMENT C
RECOMMENDED DISTRICTING PLAID
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2020-04-21 Agenda Packet, Page 1].7 of 421.
ATTACHMENT D
STATISTICAL BREAKDOWN OF
DRAFT AND RECOMMENDED
DST ICTINt LANS
Chula Vista Districting Commission
Draft Districting Plan-District Statistics
....... ........................................................
Tota I % %Lati no %Asian %Black %1 hito
District Population Deviation 9/61-atino I/oAsian I/oBlack I/oWhite CVAP CVAP CVAP CVAP
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PURPLE 61,952 1.60% 46.96% 21.53% 4.84% 24.73% 42.18% 20.95 7.08% 28.33%
16.68, 67 1.
FBLUE 60,1066, *0,020/o, % 511.18,110/0 3,"0%, 14.41% 6.53/ 3.46% 2 96
-2.668 63.74% 6.53% 1 40�a 51-66% 7.96% 5.20% 3172%
OMNGE, 5 2
Data Sources:,,
(1)2010 Census Redistricting Data[P.L. 94-171] Summary File, U.S. Census Bureau
(2)2009-2013 American Community Survey-5 Year Estimates,
Chula Vista Districting Commission
Recommended Districting Plan - District Statistics
FO/0
Total % %Latina %Asian %Black 06 kite
District Population [Deviation %Latino %Asian %Black %White CVAP CVAP CVAP AP
1 6.15% 24.94%
GREEN 600384 1-0.98% 1 46.47% 27.29% 5.66% 8.290 6 46'.15% 26.319 o
PURPLE
623401 2.33% 47.46% 20.94% 4.67% 25.05% 41.82% 20.67% 6.44% 29.63%
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ORANGE 601,165, 63.58%, 6.590/6 4.111 87%/' 61.66% 5.116%, 33.70%
Data Sources:
(1)2010,Census Redistricting Data P.L. 94-171] Summary File, U.S., Census Bureau
(2)2009-20113 American Community Survey-5 Year Estimates
2020-04-21 Agenda Packet, Page 1]8 of 421
ATTACHMENT E
OUTREACH/COMMUNICATIONS STRATEGIC WORPLAN
PERFORMANCE METRICS
WORKSHOPS
• 10 public workshops held: five workshops were held in April; five workshops were held
in May
• 3001+ participated in workshops with 242 people signing in.
Translation Services
All printed materials, were provided in English, Spanish, Filipino, Chinese and Vietnamese.
Simultaneous translatlon in Spanish, Filipino, Chinese and Vietnamese was provided at all
10 public workshops.
COMMENTS
Nearly 3,00 comments — includes written comments or COI maps received, those who signed
petitions, and those who provided Public Testimony
ADVERTISING
Advertising was, featured in various publications to promote each series of workshops. The
pulblcations were selected to reach the variety of communities in Chula Vista.
Publications:
• Star News
• Voice and Viewpoint
• El Latino
0 Filip1no Press
• Epoch Times
• Asian Journal
• Nguoi Viet Today
• Our Hometown
MEDIA OUTREACH/COVERAGE
Press Releases
• Media Advisory re: public input workshops (April)
• Media Advisory re: line drawing workshops (April)
• Press Release Draft Districting Plan released (April)
• Star News Op-Ed authored by Jerome Torres and Rey Monzon (April)
• Media Advisory: public input workshops (May)
• Media Advisory Finalizing Recommended Plan (June)
• Press Release: Recommended Plan Developed (June)
2020-04-21 Agenda Packet Page 1]9 of 421
Media Coverage
• January 9 — El Latino, Dis,cuten presupuesto
• January 29 — Union Tribune, C.V. Voting district panel gets new member
• January 30 — Star News, New commissioner
• March 7 — Star News, Coalition's Aim pis to influence representation
• March 20 — San Diego Free Press, Chula Vista Transitions to District Elections
• April 2 — Union Tribune, Feedback sought on CV's districting
• April 10 — La Prensa, Chula Vista Districting Commission Public Workshops Scheduled
• April 11 — Star News, Residents voice interests in forum on district boundaries
• April 15 — El Latino, Minima participacion
• April 21 — Star News,) Choose to participate in guiding Chula Vista history by Jerome,
Torres and Rey Monzon
• April 25 — 92.5 radio program — Commissioner Bill Richter
• April 30 — Univision radio program — Commissioner Bernardo Vasquez
• April 30 — 1 ONews segment with Joe Little Chair Jerome Torres
• April 30 — El Latino, Respetar diversidad
• May 1 — Union Tribune, Voting district map open for review
• May 2 — Star News, Board public closer to drawing dividing lines,
• May 12 — Univision 17 KBNT Suzy Villegas, Southwest Strategies
• May 15 — Star News, Residents chime in over ways to divide City
• May 19 — El Latino, Oportunid�ad historic
• June 7 — Union Tribune,, New voting districts get final look
• June 17 — El Latino, Notables diferencias
• June 17 — Union Tribune, Commission Oks plan for city's council districts
• June 18 — El Latino, 11-lacen historia! Mlembros de la comunidad de Chula Vista al
presentarse Plan de Distritacio'n Recomendadol.
• June 20 — Star News, Lines drawn, map to council
SOCIAL MEDIA
Robust social media program on Twitter and Facebook
Twitter: 45 tweets (all were retweeted) from April — June resulted in estimated 15,750
impressions
Facebook: 33 Face,book Posts. Reach 280,000
Facebook ad created to promote May workshops
• Posted for one, week May 6 - 16
0 Resulted in 2,254 clicks to the website
• Targeted Chula Vista ZIP codes.
• Reached 28,000 residents
2020-04-21 Agenda Packet, Page 120 of 421
WEBSITE
A dedicated web age was established to include all Districting Commission information at
www.chulavistaca.aov/districtina. The we page was updated frequently and users could select
from a variety of languages for translation. Information included:
• Districting background information
• Meeting and workshop information
• Districting toolkits in five languages — posted in April then updated in early May after
draft Districting Plan developed
• Maps: Draft Districting Plan, Recommended Plan, and interactive map displaying draft
and recommended boundaries, colors and numbers
• Public Comment form
• Districting FAQ
• Districting Commissioners information
• Map and Comment form posted on Districting web page for easy viewingi in all five
languages.
• Web page visitors — March to June —4,577
OUiTREACH AND ANNOUNCEMENTS
• City and Library newsletters distributed information before both workshop series —
24,000 emails for each distribution
• City's Community Connection (3,000 emails) newsletter featured information monthly
(Mar— June)
• Promoted workshops in March insert in City trash bill (d�istributed to 55,000 households)
• Sixty-eight member ambassador team conducted outreach to community and business
groups
• Email newsletter sent to ambassadors and re-sent to thousands of others
• Email blasts sent to parents at CVE,SD and SUHSD
• PTAs (32) and ELACS (31) received information; presentations at several meetings
0 Rosebank Elementary printed fliers and sent home with students
• Coalition members distributed outreach information
• Districting flyers and regular updates distributed to La Voz email database, composed of
6,0010 community leaders in Chula Vista and the San Diego region
• South Bay Community Services CEO forwarded LA Voz Newsletter to her entire staff
• Outreach to South County EDC and South County Albondigas
• San Ysidro Health Services outreach workers distributed information in Chula Vista
2020-04-21 Agenda Packet, Page 121 of 421
r1%
Fresentations/Events:
o Chula Vista Collaborative
• CEPA NET meeting
• Black American Political Association BA AC
• Filipino Educators Meeting
• Unity Coalition Meeting
• Council for Teaching Filipino Language & Culture
• Chula Vista State of the City Address outreach
• Third Avenue Village Street Fair
• Day of the, Child
• Councilmember Pat Aguilar Third Thursday Breakfast
o Sweetwater Women's Club
o Chula Vista Kiwanis
o Eastlake Business Association
o May and June - First Friday Breakfast announcements
2020-04-21 Agenda Packet, Page 122 of 421
CITY OF CHULA VISTA DISTRICTING COMMISSION
BYLAWS
ARTICLE 1: GENERAL
Sect1won 1. The Chula Vista Municipal Code (Section 2.25.170) provides, that "[b]oards
and commissions, may adopt bylaws, governing the internal conduct of their affairs. The
bylaws must be consistent with the City Charter, the Municipal Code, and applicable state
law and shall include the method for their amendment.7)
Many of the rules governing the internal affairs of the Districting Commission are
described in detail in Chapter 300.5 of the Charter of the City of Chula Vista, Section 2.25
of the Chula Vista Municipal Code, and in the City of Chula Vista, Meeting Procedures.-
Boards and Commissions. The bylaws listed here are intended to supplement these
requirements by spellilng out procedures not already specified. If there is a conflict
between these bylaws and the Charter, the Municipal Code, or the City 51 s, Meeting
Procedures, those authorities shall prevail over these bylaws,.
Section 2. The name of this commission is the City of Chula Vista Districting Commission,
hereinafter referred to as the Commission.
Sect1won 3. It is the intent of the Commission to perform its duty to ensure fair and
equitable districting in conformance with the requirements of the U.S. Constitution, federal
statutes, California law (including but not limited to the Brown Act) and the Chula Vista
City Charter and Municipal Code.
ARTICLE 11: MEETINGS
Section 1. The Commission shall make every reasonable effort to have meetings to
afford maximum public access to its proceedings. The Commission shall work with City
staff to ensure that all Commission meetings are publicized in every reasonable manner.
Section 2. Regular Commission meetings shall be held as provided by resolution of the
Commission, but this will not preclude additional special meetings as deemed
appropriate. These special meetings should be held in different parts of the City as well
as at different times in order to allow as many people as possible to participate.
Section 3. Commissioners will request acknowledgment from the Chair to speak to an
issue.
Section 4. Comments by a member of the public are to be limited to three minutes per
person for non-agendized items and five minutes for agendized itms. Members of the
public may pool their time if so desired up to a ten minute maximum. The person ceding
their time must acquiesce orally or in writing.
2020-04-21 Agenda Packet Page 123 of 421
ARTICLE III: COMMUNICATIONS
Section 1. Commissioners shall not communicate outside of a public meeting with the
mayor or any other member of the Chula Vista City Council, or their representatives,
regarding substantive districting matters within the purview of the Commission. Tis
provision is not intended to prohibit the discussion of procedural information, such as
discussion of ttime, place, and list of items, on the agendas of upcoming meetings., If
the Mayor or any member of the City Council, or their representatives wish to present
testimony or public comment, such testimony or comment shall only be accepted if it is,
presented orally at a public meeting or presented in writing and disclosed to the public
either before or during a public meeting of the Commission. This paragraph shall not
restrict communications between the Commission and appropriate City staff, including
the offices, of the City Attorney, City Manager, and City Clerk.
Section 2. Commissioners she publicly disclose, in the form of a log, all substantive
communications with representatives of organizations, or interest groups who may have
a direct stake in the outcome. This log shall include the name of the person or
organization, date of contact, and general description of the communication. The log will
be published on the Districting Commission website and regularly updated.
Tis provision is not intended to prohibit the discussion of procedural information, such
as discussion of the time, place, and list of items, on the agendas of upcoming meetings.
Section 3. Requests by journalists for interviews regarding districting issues should be
directed to the Chair when possible. This will not prevent other Commissioners from
engaging with the public. Commissioners should be encouraged to try to explain positions
taken by the full Commission, general legal requirements, or anything else that can help,
explain the process to the public, provided that they make clear that they are speaking
only for themselves. This includes interaction via social media.
Commissioners are also encouraged to attend public meetings that are open to anyone
to attend to listen, learn, and bring back information to the full Commission.
Commissioners are discouraged from attending any non-public meetings of organizations
or interest groups (i.e., meetings not open to the public at large) in order to discuss
substantive districting issues.
Notwithstanding the foregoing, the Commissioners shall conduct themselves in
accordance with the gown Act at all times, including ad er'�ingi to the limitations on the
gathering of a majority of members outside of'a noticed, public meeting.
2020-04-21 Agenda Packet, Page 124 of 421
Section 4., There should be a method for the public to communicate with the Commission
other than Public Communication at Commission meetings. An address,, telephone
number and email address should be published on the Commission website and also
distributed when publicIzing Commission meetings. The Commiss,ioln shall work with City
staff to ensure that communications received from the public are distributed to all
members of the Commission prior to each Commission meeting.
ARTICLE IV: RECORDS
Section 1. The Commission shall work with City staff to make its best efforts to count the
number of members of the public attending a met'iingi and enter such tally into that
meeting's, minutes.
Section 2. Commission records will be made available to the public in accordance with
the California Public Records Act. As many documents as is possible and practicable
should be included on the Commission website including bylaws, agendas, minutes, draft
maps, videos or audio recordings of past meetings and a list of future meeting times and
locations in addition to, its regular meeting time and location).
Section 3. Before the current Commission disbands, it shall prepare a set of written
recommendations, based on the Commission's experience, for the 202,01 Redistricting
Commission. These recommendations will be kept with other records of the
Commission's work with the Office of the City Clerk.
ARTICLE V. EFFECTIVE DATE, SUSPENSION, AND METHOD OF AMENDMENT
Section 1. 'These bylaws shall become effective upon adoption by the affirmative vote of
a majority of the entire voting membership, as defined in Chula Vista Municipal Code
section 2.25.020.E., of the Commission and do not apply retroactively.
Section 2. In an emergency, a portion of these bylaws may be suspended by a
unanimous affirmative vote of all members participating at a meeting at which a quorum
is present. The motion to suspend shall include the duration of the suspension, and the
article(s) and section(s) to which the suspension applies.
Section 3. The affirmative vote of a majority of the entire voting membership, as defined
in Chula Vista Municipal Code section 2.25.020.E. of the Commission shall be necessary
to amend these bylaws.
RESOURCES
Charter of the City of Chula Vista
Services/Administrative Services/city Clerk/PDFs/C
VCharter.pdf. Revised November 6, 2012; accessed September 301, 2014.
2020-04-21 Agenda Packet, Page 125 of 421
Chula Vista Municipal Code
lhttp-://www.cold ep blishing.com/CA/chulavista.htm�l. Revised August 12, 2014; accessed
September 30, 2014.
City of Chula Vista, General Rules for Boards and Commissions .
0
Servi I ces/Adminis,trative Services/Cltv— lerk/Boards/P
D F/General Ru lesforBoardsandCom missions rev%209-2012".pdf. Revised September
2012; accessed September 30, 2014.
City of Chula Vista, Meeting Procedures.- Boards and Commissions, Office of the City
Clerk, November 2012 (A summary of Chapter 2.25 of the Municipal Code.)
2020-04-21 Agenda Packet Page 126 of 421
i
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RESOLUTION NO. 2014-004
RESOLUTION OF THE DISTRICTING COM I IO OF THE
CITY OF CHULA VISTA ADOPTING ITS PROPOSED
BUDGET AND AUTHORIZING THE COMMISSION �
CHA.IRMA. TO: (l) PRESENT SAME To THE CITY
COUNCIL; AND II REQUEST BUDGET APPROPRIATIONS,
ACCORDINGLY
WHEREAS, the City adopted its Fiscal Year 2014-1 in June 2014, including an
allocation of$75 000 for the Chula Vista Districting Commission-- and
WHEREAS,-the City's full Districting Commission was seated in August 2014, after; the
City had adopted its budget for Fiscal Year 2014-15; and
WHEREAS, the Commission has met and considered the estimated costs for completing
its work during Fiscal Years 2014415 and 2015-16, and
WHEREAS, the Commission has determined that additional funds will be necessary in
odder to e mplete the:errorit is ehar red with; and
WHEREAS,, the Commission has prepared a draft budget and determilled that i t will need
additional ftinds, as reflected in theCommission's draft budget} and
WHEREAS, the Commission has determined that the Commission Chairman is the
appropriate representative to present the budget to the City Council, incoordination with pity
staff, and to request that the City make the requisite budget appropriations ons in order to provide the
Commission with additional funds, as reflected in the draft Commission budget,
NOW, THEREFORE, BE IT RESOLVED by the City Council of the. City of Chula
Vista., that it adopts 11-te proposed Commission budget, in the form presented with amendments
approved by the Commissioti, 'including subsequent revisions as necessary to reflect award of the
consultant contract, as its proposed budget, and authorizes the Corrupt ssion Chairman to present
the proposed budget to the City Council and request the necessary budget appropriations.
PASSED,APPROVED,AND ADOPTED by the Districting Conunission of the City of Chula
Vista, Califomia,this 10'11 day of November,2014,by the following vote:
AYES* Commissioners: Chaim Torres, Vice Chair Chavez, Andrews Goddard,
Korey,Mon on and Richter
NAYESO Cbmrrrissioners: None
ABSENT: Commissioners:, None
jel ine Tres, aair
2020-04-21 Agenda Packet, Page 127 sof 421
i
Resolution leo.
Page
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Cheryl Ponds-Poole, ommission Secretary
STATE of CALIFORNIA
COUNTY OF SAN DIEGO
CITY OF CHULA VISTA
I, Cheryl Ponds-Poole, Secretary of the Distrieting Commission of the City of Chula Vista,
California, do hereby certify that the foregoing Resolution leo. 2014-002 was duly passed,
approved, and adopted by the Districting Commission at its regular meeting held on the IOth day
of November 2014,
Executed this l oth day of November 2014.
3
eryl Ponds-Poole, Commission Secretary
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T
CIT' OF CHULA VISTA
DISTRICTING MMISSION
December 14 Meeting Agenda Item: No.
To: Districting Commission
From: Chairperson
Sub act: Mapping Consultant Contract
Recommendation: Receive and file.
Background: At the November 10 meeting, the Districting Commission, by majority
vote, decided to: 1) bifurcate the consultant contract into two parts — mapping and
outreach; and ) select Q2 Data and Research, LLC as the mapping consultant to assist
the Districting Commission. Additionally, the Commission directed the Chairperson to
work with City staff to finalize the scope of work and schedule of performance; and
request the mapping consultant's contract be brought forward for approval by the City
Council at the next available meeting (which is scheduled to he presented on December
16P 2014).
Attached, is an excerpt of the City contract containing the agreed-upon scope of worm
and deliverables. Q2 will he paid $68,000 in accordance with its submitted proposal.
Analysis: Highlights of the scope of work include:
Collaborating with the Outreach Consultant in developing and implementing the
Strategic Public Outreach/Communications Work Pian.
Establishing Technical Assistance Center(s) (in cooperation with City staff) at a
public forum (preferably City Library) to train and assist interested stakeholder
groups in the, development of district maps for consideration by the Districting
Commission.
Conducting in-depth training of the Districting Commission on the Federal and
California Doting Fights Acts (VRA) prior to development of district maps}
including simulations of VRA violations.
Assisting the Districting Commission in developing the required Working Draft
Plan for consideration by targeted stakeholders and general public}
Recommended District Plan for submission to City Council; and Final District
Plan for approval by Commission, if required.
Alternative: Mone.
2020-04-21 Agenda Packet gage 1.31 of 421.
CITY OF CHULA VISTA
DISTRICTING COMMISSION
December 8 2014 Meeting
jag.N Agenda Item.
Q2 Data and Research, LLC
Scope of Work and Defiverables
8. Scope of Work and Schedule:
A. Detailed Scope of Work:
1. PUBLIC EDUCATION ANIS ENGAGEMENT
Consultant shall:
a. Collaborate with Outreach Consultant in development and implementation
of a multilingual Strategic public Outreach/Communications Work Plan,
including attending Commission meetings as required, establishing a
timeline for public outreach, identifying venues for public meetings, and
creating public education materials.
h. Develop informational documents and a Frequently Asked Questions
("FAQ") handout that explains the process, how the public may participate,
the districting criteria, and applicable laws and regulations.
. Work with City staff to populate Commission website, to the satisfaction of
the Commission.
do Collaborate with City staff and the City's Outreach Consultant in the
establishment of one or more Technical Assistance Centers ("TAC").
Each TAC shall be in a public forum, preferably at City libraries, when
feasible. The TACs will be designed to train and assist interested
stakeholder groups in the development of public testimony for
consideration by the Districting Commission.
e. Attend Standing and Special Meetings, as required, to:
i. Conduct training sessions on districting process, VRA, districting
criteria, and other matters, as directed by Commission, for targeted
stakeholders and general public.
ii. Solicit, compile and record public input from targeted stakeholders and
general public in identifying and addressing communities of common
interest and other relevant factors associated with development of
districting raps.
. COMMISSION TRAINING
4
2020-04-21 Agenda Packet gage 1.32 of 421.
r
fCITY of CHULA VISTA
DISTRICTING OMMISSION
December 8, 2014 Meeting
Lad M2 S_ Agenda Item:
Consultant shall, in cooperation with the City Attorney, conduct in-depth
training of the Districting Commission prior to development of district maps.
Training shall include: the Federal and California Voting lights Acts (VRA),
legal frame ork applicable to districting, City Charter requirements, districting
criteria definitions and approaches to line drawing, collection of data, visual
presentation of districting software, ability for Commissioners and public to
access software, and explanation of "packing" and "cracking," with examples
of same from other jurisdictions.
3. DATA, RE-PORTS AND MAPS
Consultant shall:
a. Gather and test a comprehensive data set of Chula Vista that includes, to
the extent available and legally permissible, 2010 (PL94-171) census
data, American Community Survey (e.g.., citizen voting age population,
etc.), registration and turnout data, zoning maps, school attendance
boundaries population and any other applicable demographic information
rewired to create the districting raps at the census block level within the
geographic boundaries of the City of Chula Dista. The district maps to be
included in the Draft, Recommended and Final Districting Plans shall
include no district that deviates from the mean district population by more
than +/-5% The data set shall be available for download from the
Commission website.
b. Employ any software necessary, including statistical software and GIs
software to create districting maps, analyze census data, statistics and
demographics and provide the Commission and City with reports as
requested and rewired.
c. Assess the jurisdiction to determine whether a racially polarized -voting
analysis (IPI) mill have to be performed and advise the City and the
Commission of the outcome of the assessment. If, based on that
assessment, the Commission or City determines that it is necessary, the
Consultant will conduct an RPV vulnerability assessment of past voting
patterns of registered voters of Chula Dista.
d. Cooperate with City staff in the uploading of all relevant documents,
reports and maps to theCity's webpage dedicated to the Districting
Commission.
e. Assist Commission in preparing report to 2020 Districting Commission.
4; DISTRICTING PLANS
2020-04-21 Agenda Packet Page 133 of 421.
' CITY OF CHULA VISTA
DISTRICTING COMMI ION
December 8, 2014 Meeting
. Agenda Item:
Consultant shall:
a. pursuant to the City Charter, assist Districting Commission in the
development of a:
i. Draft Districting Plan (which shall contain preliminary districting maps} a
appropriate, based on the Commission's determination in consultation
with the Consultant) for distribution to targeted stakeholders and general
public;
ii. recommended Districting plan, pursuant to the City Charter to be
submitted to City Council, and
iii. f=inal Districting Plan to be approved by the City Council, or Commission.
b. Conduct "real tire" line drawings to create preliminary and final district
maps.
c. Assist Commission and City staff in preparing report to City Council to
accompany the recommended Districting plan.
d. Develop all necessary documents for City to submit new Districting plan to
Registrar of Voters; draft metes and bounds as required; submit any
remaining documents, raps and data to City.
e. Assist Commission in considering and responding to City Council reasons
for disapproving recommended Districting Man, and approval of same, if
necessary.
. MEETINGS
Consultant shall:
a. Ensure that the Project Manager attend at least two of the Districting
Commission's public outreach meetings and that at least one Senior
Consultant and one Geographic Information System ("GIS") specialist
attend all other public outreach meetings (up to eight such meetings).
The Senior Consultant shall be available to serve as an informational
resource and to provide short districting training to members of the
public in advance of collecting public input. The GIS specialist will
operate a computer with districting software to show members of the
public the areas for which public input is being received.
b. Be available for at least two "office hours is before or after each public
hearing to work with members of the public individually and male
available the districting software on a laptop for development of
submissions.
2020-04-21 Agenda Packet Page 134 of 421.
,r
CITY of CHULA VISTA
DISTRICTING Cold MISSION
December 8, 2014 Meeting
a
agenda Item:
c. Participate, remotely} at three regular meetings of the Commission.
d. Attend City Council meeting to present Recommended Districting Plan
to the Council.
B. lute for Commencement of Consultant Services:
( ) Same as Effective Date of Agreement
Other:
C. bates or Time Limits for Delivery of Deliverables.
Deliverable No. 1: By January 31, 2015, Consultant shall complete the following:
1. Public Education (A.1.a.-c., above)
2. Commission Training (A.2.)
Deliverable No. : By March 31} 2015} Consultant shall complete the following:
1. Establish Technical Assistance Center (A.l.d.)
. Attend Public Meetings and Conduct Training, a
necessary and at discretion of Commission, pursuant to
.I.e., and .5., above
Deliverable No. : By April 30, 2015, Consultant shall complete the following:
1. Attend additional Public Meetings, as necessary and at
discretion of Commission, pursuant to .5,, above
. Draft Districting Plan, pursuant to A.a.l. and b., above
Deliverable No. 4: By May 31, 2015, Consultant shall complete the following.-
Recommended
ollowing:Recommended Districting Pian and Accompanying
Report to the City Council, pursuant to A.4., above
Deliverable No. 5: By ,dune 30, 2015, Consultant shall complete the following:
Attend City Council Meeting on Recommended Districting
Plan and Provide Oral Presentation to Council on same,
pursuant to .5,d., above_
Deliverable No. : By November 15, 2015, Consultant shall complete the
following:
2020-04-2 Agenda Packet Page 135 of 421
CITY OF CHULA VISTA
DISTRICTING 111 ss lO N
December 8, 2014 Meeting
Agenda Item:
1. Assist Commission in Responding to City Council
Reasons for Disapproval of Recommended Districting
Plan, if necessary, pursuant to A.4.e., above.
. Provide all Documentation Necessary for Submiftal to
County Registrar (AAA., above)
Deliverable No. 7: By December 30, 2015, Consultant shall complete the
following:
1. Assi'st Commission in Preparing Report to 2020
Districting Commission (A.3.e., above)
D. Date for completion of all Consultant services.: December 15, 2015. The
Deliverables dates set forth above may be adjusted by majority gots of the
Commission, and with concurrence of City staff and the Consultant.
2020-04-2 Agenda Packet Page 136 of 421
PROPOSED OUTREACH/COMMUNICATIONS
STRATEGIC WORK PLAN FRAMEWORK
E'1e'nieni Tasks
District Each workshop will be classified as a "Special" Board Meeting thus
Commission allowing all members to attend.
The March 9 Standing Meeting will be rescheduled to March 23.
Number of PHASE 1: Five (5) workshops with two (2) held in West Chula Vista
workshops and three (3) held in East Chula Vista.
per phase
PHASE 11: Same as Phase I (four a total of 10 workshops).
Location of Sites to be located east and west of 805 as follows:
workshops
• West: Two locations — Main Library Auditorium and MAAC Project
Charter School
• East-. Three locations — Bonita Vista HS, Auditorium, Greg Rogers
Elementary Auditorium and Otay Ranch Community Center.
Master GENERAL: Weekday meetings will be held at 6:00pm.
Schedule
On Saturday, two meetings will be held as follows: First meeting —
(Dates and 9:00am.
locations are Second meeting — 2:00pm.
tentative.)
PHASE 1:
March 11 (filed) — Bonita Vista HS Auditorium
March 12 (Thu) — Main Library Auditorium
March 14 (Sat)
Morning: MAAC Project Charter School
Afternoon: Greg Rogers Elementary Auditorium
March 16 (Moen) Otay Ranch Community Center
2020-04-21 Agenda Packet Page 137 of 421
''Element , , Tasks, , ,
PHASE, II.
April 22 (Wed) — Bonita lista Hs Auditorium
April 23 (Thu) — Main Library Auditorium
April 25 (Sat)
Morning: MAAc Project charter school.
Afternoon: Coreg Rogers Elementary Auditorium
April 2 (Mon) — otay Ranch community center
Translation Translation will be provided in Spanish and Filipino for all ten (10)
services at workshops.
workshops
Translation in Vietnamese and Traditional Chinese may be provided if
request is made at least 24 hours in advance and sufficient funding is
available.
Targeted All meetings are open to the general public. Neighborhood schools,
stakeholders churches, non-profits and community/business associations will be
and general utilized as resources to galvanize attendance to the workshops. This
public effort is designed to generate a high level of community awareness
and involvement in the districting process.
Publicity All main publications to be hand-distributed will be translated in
Spanish and Filipino. All publications posted on the District
Commission webpage will be translated in Spanish, Filipino,
Traditional Chinese and Vietnamese.
Publicity All meting notices will be published in English, Spanish, Filipino,
Vietnamese and 'Traditional Chinese, and will include a statement in
each language that requests for translation services for the meeting
must be made at least 24 hours in advance.
The draft and final maps , with information about providing input, will
be posted at community locations including City hall, libraries,.
recreation centers, schools, non-profit locations, and any other venue
that agrees to post the information.
Depending on which option its adopted, 'to ensure igih turnout, the
following mediums will be utilized: City's March 2015 Trash EdiII Insert,
Newspaper Ads, Facebook, Twitter, Email Newsletters, etc.
2020-04-21 Agenda Packet, Page 138 of 421.
''Element, , , Tasks, , ,
Districting A DAC will be centrally located at the Main Library with stations
Access included at the South and +stay Ranch branches and, possibly, the
Centers Southwestern community college Library. The hours of operation will
(DAC) coincide with hours of Libraries. General iinformatioinlassii tan e will
be provided by l�ibrary staff during regular business hours. Technics
assistance wiill be provided, as requested by appointment du�ring the
weeks that workshops are being coneducted .
To ensure demand, the DAcs will be highly publicized during both
phases.
Messaging What 4`universal,, message should we adopt to publicize the
workshops and encourage participation of all targeted stakeholders
and the generalpublic?
2020-04-21 Agenda Packet, Page 139 o 421.
RFP P,01-14/15
Cjw OF
CHUB,,VISTA
Page 1
REQUEST FOR PROPOSAL (RFP)
NOTICE IS HEREBY GIVEN THAT THE CITY OF CHULA VISTA WILL ACCEPT
WRITTEN PROPOSALS UNTIL SEPTEMBER 11, 20147 FROM QUALIFIED
CONSULTANTS ABLE TO PROVIDE THE FOLLOWING SERVICES:
Preparation of the City's Draft, Recommended, and Final Districtin�g Plans to
establish electoral districts, including coordination with the City staff and the
Districting Commission in conducting public outreach and education,
analyzing census data and demographics, complying with the Federal Voting
Rights Act and the California Voting Rights Act,and preparing districting maps
depicting electoral district lines.
INSTRUCTIONS, GENERAL PROVISIONS,SPECIFICATIONS,AND TERMS AND
CONDITIONS FOR SUBMITTING A PROPOSAL ARE CONTAINED IN THIS RFP.,
ALL PROPOSALS MUST BE SUBMITTED TO,SU?I BROOKS AT THE LOCATION
LISTED BELOW. PROPOSALS RECEIVED AFTER 12: 00 NOON PST
ON SEPTEMBER 11, 2014 WILL NOT BE CONSIDERED.
CITY OF CHULA VISTA
PURCHASING DIVISION
276 FOURTH AVENUE
BLDG A
C H U LA VISTA, CA 919101
ATTENTION SUZ11 BROOKS
sbroolks(&,ci�-chula-vista-ca.ius
Telephone number: 6191-585-5629
Fax number: 619-16911-51419
For questions related to the proposal please email Suzi Brooks.
THE CITY RESERVES THE RIGHT TO REJECT ANY OR ALL PROPOSALS
RECEIVED, ANY PORTION OF ANY PROPOSAL, AND TO, WAIVE ANY
IRREGULARITIES OR INFORMALITIES IN PROPOSALS OR THE RFP
PROCESS.
Suzanne Brooks
Sr. Procurement Specialist Date: August 27, 2014
2020-04-21 Agenda Packet, Page 140 of 421
RFP P,01-14/15
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Page 2
Ine City of Chula qVis (uity) is requesting proposals Trom qua ilTiea consuitants to pe or
professional services to assist City staff and the Districting Commission in the preparation of a Draft
Districting Plan and Recommended Districting Plan to establish four Council districts, yin accordance
with Chula Vista City Charter, Section 300.5.
Estimated Proposal Timeline
Proposals must be received by 12:00 Noon PST on SEPTEMBER 11,1 2014. The consultant
selection process will be conducted upon the close of the applicatiion period. Its anticipated that the
selected consultant will commence work in October 2014.
General Information
The City of Chula Vista seeks written proposals from interested and qualified individuals,teams and
firms,with expertise in local jurisdiction electoral districting, public outreach and communications,the
Federal Voting Rights Act, the California Voting Rights Act, mapping electoral districts and analyzing
statistical and census data and demographics, to assist the City in preparing its Draft,
Recommended, and Final Districting Plans for establishing electoral districts.
The City of Chula Vista Charter was amended in November 2012 to require that the City establish
electoral districts from which the City's four City Council members will be elected. The district
elections are to be phased-in over two election cycles, beginning with the 2016, elections. Charter
Section 300.5., requires the four City Council districts to be established no later than February 1,
2016; however,the City is endeavoring to have the districts established by July 1,2015.'The Charter
requires significant public outreach, preparation of a Draft Districting Plan, gnumerous public
meetings, preparation of a Recommended Districting Plan to be presented for City Council approval,
implementation of the Final Districting Plan, preparation of a report to the City Council to accompany
the Recommended Districting Plan, and compliance with established districting criteria.Accordingly,
the City seeks a consultant to assist the City's Districting Commission and City staff in this
undertaking.
Specifications and Scope of Work
The consultant will be tasked with working closely with the City's newly-established Districting
Commission, and City staff to meet the Charter requirements to establish Council districts,within the
established timeframe. Specific tasks will include:
1. Becoming familiar with relevant provisions of the City's Charter and Municipal Code;
2. Attending Districting Commission meetings to assist yin establishing a work plan and time line
for establishing four Council Districts by July 1, 2015;
3. Working with City staff and the Districting Commission in developling and implementing a
multilingual public outreach and education strategy, to solicit and incorporate public input;
4. Attending public outreach meetings in various areas of the City (the Charter mandates a
minimum of four public meetings prior to submitting a Recommended Districting Plan for City
Council approval; however, the Districting Commission may choose to, hold additional
meetings);
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RFP P,01-14/15
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Page 3
Assisting Me Districting Commission an City sTT in implementing an open an transparent
process that enables public consideration of, and comment on, the drawing of districting
lines;
6. Utilizing mapping software and geographic information systems to draw districting lines;
7. Analyzing census data, statistics and demographics;
8. Assisting the Districting Commission in preparing the Draft Districting Plan, Recommended
Districting Plan,, and report to the City Council regarding the Recommended Districting Plan,
and implementing the Final Districting Plan;
9. Attending City Council meetings, as appropriate (at least one is required under the Charter
provisions, additional meetings may be necessary);
10. Assuring that the process, Draft Districting Plan, Recommended Districting Plan and Final
Districting Plan are in compliance with the Federal Voting Rights Act, the California Voting
Rights Act,, the City Charter, and all other applicable federal, state and local laws; and
11. Assisting the Districting Commission and City staff as, may be required in all facets of
developing and implementing the Final Districting Plan.
It is anticipated that the Consultant will be able to demonstrate significant experience and expertise
in the following areas: public outreach and education regarding electoral districting; the Federal
Voting Rights Act, the California Votingi ights Act, and other relevant federal, state and local laws;
drawing electoral districts, including utilization of mapping software; understanding and analyzing
census data, statistics and demographic information, and using it in the districting process; and
working with local governmental agencies.
Proposal Form and Content
To assist us in the, evaluation process, the followings information is required in your proposal:
1. Cover letter and introduction.
2. Me,thodoloigiy proposed
3. Experience - related to services and other Public Sector Agencies
4. Client References —
Provide a list of three to five of your customers for whom you have performed
similar services.
Clients may be contacted randomly until at least two client references have been
contacted.
For each client please provide the client name, mailing address, contact name,
telephone number and services provided.
5. Consultant Information — Provide information about your firm including:
Name, title, address and phone number of the individual authorized to negotiate
with the City and contractually bind the consultant
• Location
• Number of years in business
• Number of employees
• Resumes of project supervisor and other key staff members or others who will
plan and direct activities, especially related to the pertinent experience of each
key participant who would work on this project, including any sub-contractors
2020-04-21 Agenda Packet, Page 142 of 421
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• The firm's backgrouind and experience in assist-Ing citles,, counties, school
districts or other districts with districting, including the experience of the
consultant in projects such as this one
• Staff availability
• Tentative Scheduile of Performance
• Scope of Services
• Explanation of the technical approach that is proposed to be employed, to draw
the district, boundaries
0 Discussion on how the required information will be gathered and tested for
accuracy.
• The time constraints involved in the project
• Cost— Provide a cost proposal detailing all costs associated with providing the
requested services.
6. Supplemental Information
Consultants may provide su�pplemental information such as financial reports, brochures,
sample work, or other supportinrgi documentation that the vendor believes will assist the City
in making its selection. All supplemental information or documentation must be marked as, an
appendix.,
Insurance —
Insurance requirements for consultants included in the sample two party agreement that will be
required upon award of contract. See Attachment"A".
Submission of Proposal
Your proposal should be submitted to Suzi Brooks,Senior Procurement Specialist, by SEPTEMBER
11)2014. Submit nine(9)copies of your proposal and one CD. Send in a sealed envelope with the
proposal name, proposal number date and time due on the envelope.
The mailing address is:
Suzi Brooks, Sr. Procurement Specialist
City of Chula Vista
Purchasing Division
276 Fourth Ave
Chula Vista, CA 91910
Questions
Any questions you may have pertainingi to this Request for Proposal should be addressed with
Suzi Brooks via email.
The email address:
s,broloks@ci.,chu�la-vista.ca.us
2020-04-21 Agenda Packet, Page 143 of 421
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Proposal Evaluation
A committee will evaluate proposals subm�iitted. During the evaluation process, the committee
and the City of Chula Vista reserve the right to request additional information or clarification from
consultants responding to this RFP. All proposals deemed responsive by the committee will be
evaluated using the following criteria (listed in no particular order of importance or value of
rating).
• Proposed services and methodology
• Responsiveness to request
• Project cost
• Experience as related to this request
• Client preference information
The City reserves the right to determine the value and importance of the ranking criteria at its
discretion.
The objective of the committee's review is to evaluate and substantiate how the proposal meets
the requirements of the City and to rank the proposals from least qualified to the most qualified
in meeting the City's needs for this project.
Each consultant will be evaluated on the basis of capabilities described in its written proposal.
The consultant that best matches the City of Chula Vista's objectives will be selected.
General Information
The selected Consultant will be expected to enter into and perform services under a Standard
Two-Party Agreement (Attachment"A")with the City of Chula Vista. In the event the Project
Manager and the City are unable to agree on the terms of the Agreement, the City reserves the
right to reject the proposal. Further, the City reserves the right to accept or reject any or all
proposals received as a result of this request, to negotiate with qualified sources, or to cancel in
part, or in its entirety, this request for proposal, if it is in the best interest of the City to do so.
This is a Request for Proposal (RFP). This RFP does not commit the City to pay any costs
incurred for the preparation of the submission of a proposal, or to contract for supplies or
services.
For a proposal to be considered responsive, all requested information must be submitted.
OWNERSHIP OF DOCUMENTS
All reports, studies, information, data, statistics, forms, designs, plans, procedures, systems, and
any other materials or properties produced for this project shall be the sole and exclusive
,. -L
property of the City. No such materials or properties produced in whole or in part for this project
shall be subject to private use, copyrights, or patent rights by Contractor without the express
written consent of the City.
The City shall have unrestricted authority to publish, disclose (except as may be limited by the
provisions of the Public Records Act), distribute, and otherwise use, copyright or patent, in whole
or in part, any such reports, studies, data, statistics,, forms, or other materials or properties
produced for this project.
2020-04-21 Agenda Packet, Page 144 of 421
RFP P,01-14/15
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PUBLIC 1315CLUbUKE
All proposals submitted in response to this RIFP become the property of the City and public
records,1 and as such may be subject to public review. Under the California Public Records Act
(California Government Code Section 6250 et seq.) records in the custody of a public entity
generally have to be disclosed unless the information being sought falls into one or more of the
exemptions to disclosure set out in Government Code Sections 6254 through 6255.
The cover letter of the proposal should contain a paragraph that states whether or not
Consultant believes that its proposal does or does not contain information that falls into one of
the exemptions of Government Code Sections 6254 through 6255 and whether or not
Consu�ltant considers such information to be confidential.
In the absence of a declaration, the City may be obligated to disclose the proposal to any party
that requests it. Regardless of assertions, of confidentiality, proposal contents may still be
disclosed if City, or a court with jurisdiction, determines that such proposal is a public record
requiring disclosure.
2020-04-21 Agenda Packet, Page 145 of 421
RFP P,01-14/15
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Page 7
The respondent, herein sometimes called consultant, contractor, vendor, or supplier submits a.
proposal and offers to, enter into a contract with the city of chola Vista, herein celled city, this
11 th day of September 2014 as follows:
This Proposal & Offer to contract, subject to the specifications, terms and conditions, and
General Provisions herein,1 when duly accepted by the city shall constitute a contract between
the parties. In consideration of the payments to be provided by the city, and in accordance with
the conditions expressed in the proposal forms and specifications attached, and by this
reference incorporated herein, Consultant agrees to furnish services to assist city and its
Districting Commission as necessary in conducting public outreach and preparing draft,
recommended and final districting plans.
COPANS' NAME
ADDRESS
CITY STATE ZIP
EMAIL ADDRESS
TELEPHONE AX
PRINT NAME TITLE
SIGNATURE LATE
Consultants shall submit 9 complete copies and one CD of their proposals. Proposals must be
returned no later than 12 Noon PST (Pacific Standard Time) on SEPTEMBER 11, 20114. Date
proposals will not be considered.
Return this completed page with your proposal..)
2020-04-21 Agenda Packet, Page 146 of 421.
RFP P,01-14/15
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Page 8
Public Agency Participation
Other public agencies e.g. cit; , counter, public corporation, political
subdivision, school district, or water authority) may wait to participate
in any award as a result of this bid. The City of Chula.Nista shall incur
no financial responsibility in connectionwith any purchase by another
public agency.
The public agency shall accept sole responsibility for placing orders and
making payments to the successful bidder. This option will not be
considered in bid evaluation. Please indicate whether this will be
granted.
Yes No
Business License: Chula vista Municipal Code Section 5.0 .o o requires
all vendors doing business with the City to obtain a Business License.
2020-04-21 Agenda Packet, Page 147 of 421.
RFP P,01-14/15
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GENERAL PROVISIONS
Please Read Care ally
These Pro visions A re a Part cif'Your Bid and any Contrast Awarded
The bidder agrees that:
A. Bidder has carefully examined the specifications,and all provisions relating to the item(s)to be furnished or the
work to be done;understands the meaning,intent,and requirements;and
B. Bidder will enter into a written contract and furnish the item(s),or complete the work in the time specified,and
in strict conformity with the City of Chula Vista specifications for the prices quoted.
Note: Bidder is defined as any individual, partnership, or corporation submitting a bid, proposal, or quotation in
response to a request for bid,request for proposal,or request for quotation. A bidder may also be referred to as
consultant,contractor, supplier,or vendor.
1. Prices
All prices and notations must be in ink or typewritten. Mistakes may be crossed out and corrections typed or written
with ink adjacent to the error;the person signing the bid must initial corrections in.ink.
Bids shall indicate the unit price extended to indicate the total price for each item bid. Any difference between the
unit price correctly extended and the total price shown for all items bid shall be resolved in favor of the unit prices,
except when the bidder clearly indicates that the total price for all items bid is based on consideration of being
awarded the entire lot and that an adjustment of the total price is being made in consideration of receiving the entire
bid.
0
2. Bidder's Security
A bid deposit in an amount equal to at least 10%of the bid may be required as a bid security by the City. The bid
security may only be in cash, a cashier's check, a certified check made payable to the City of Chula Vista, or a
bidder's bond. If the bid security is a bond,it shall be executed by a surety insurer authorized to issue surety bonds
in the State of California. The bid security must be executed by the bidder and enclosed with the bid proposal in the
sealed bid envelope.
2020-04-21 Agenda Packet, Page 148 of 421
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3. Items Offered
If the item offered has a trade name, brand and/or catalog number, such shall be stated in the bid. If the bidder
proposes to famish an item of a manufacturer or vendor other than that mentioned on the face hereof,bidder must
specify maker,brand,quality,catalog number,or other trade designation. Unless such is noted on the bid form,it
will be deemed that the item offered is that designated even though the bid may state or equal.
4. Brand Names
Whenever reference to a specific brand name is made, it is intended to describe a component that has been
determined to best meet operational,performance,or reliability standards of the City,thereby incorporating these
standards by reference within the specifications. An equivalent(or equal)may be offered by the bidder,subject to
evaluation and acceptance by the City. It is the bidder's responsibility to provide,at bidder's expense,samples,test
data, or other documentation the City may require fully evaluating and determining acceptability of an offered
substitute. The City reserves the sole right to rej ect a substituted component that will not meet or exceed City
standards.
5. Samples
Samples may be required for bid evaluation and testing purposes. Bidders shall agree to provide samples within
forty-eight(48)hours upon request and at no additional cost to the City
6. Verify Quotations
Prices shall be verified prior to bid submittal, as withdrawal or correction may not be permitted after the bid has
been opened.
7. Firm Prices
Prices onbid shall be firm prices not subject to escalation. Inthe event the specifications provide for escalation,the
maximum limit shall be shown,or the bid shall not be considered. In the event of a decline in market price below a
price bid,the City of Chula Vista shall receive the benefit of such decline.
8. Modification or Withdrawal,of Bids
Bids may be modified or withdrawn by written or facsimile notice received prior to the exact hour and date
specified for receipt of bid. A bid may also be withdrawn in person by a bidder,or authorized representative,
prior to the exact hour and date set for receipt of bids. Telephone withdrawals are not permitted.
9. Late Bids,Modifications,or Withdrawals
(a) Bids,modifications of bids,or bid withdrawals received after the exact time and date specified for receipt will
not be considered unless receipt is before the contract is awarded and the City determines that late receipt was
due solely to City error.
(b) Modification of a successful bid that makes the terms of the bid more favorable to,the City will be considered,at
any time.
10. Mistake in Bid
(a) If the bidder discovers a mistake in bid prior to the hour and date specified for receipt ofbid,bidder may correct
the mistake by modifying or withdrawing the bid in accordance with Items 8 and 9 above.
(b) If within seventy-two.....ours of the bid closing and prior to,the issuance of a purchase order or a contract,the
apparent low and best bidder discovers a mistake in bid of a serious and significant nature which is unfavorable
2020-04-21 Agenda Packet, Page 149 of 421
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to bidder,bidder may request consideration be given to modifying the bid if it remains,the lowest bid or to
withdrawal of the bid if the result of the correction of the mistake makes another bidder lowest and best bidder.
The mistake must be evident and provable. The right is reserved by the City to,reject any and all requests for
correction of mistakes in bids received after the hour and date of the bid closing. The decision of the
Purchasing Agent is final as regards acceptance or rejection of requests for correction of bids.
(c) A mistake in bid cannot be considered once a purchase order or contract is issued.
1.1.. Signature
All bids shall be signed and the title and firm name indicated. A bid by a corporation shall be signed by an
authorized officer,employee or agent with his or her title.
12. No Bids
If no bid is to be submitted, the bid should be marked No Bid and returned to maintain the bidder's name in the
vendor file for future solicitations. A letter or postcard may be submitted. If a bidder fails to respond to a
reasonable number of bids without returning a No Bid,the Purchasing Agent reserves the right to delete the bidder
from the vendor file for future solicitations.
13. Alternative Proposals
To be responsive to the bid,bidder must submit a proposal that meets all specific bid requirements. Once bidder has
proposed a product which is responsive to the specification, bidder may include with the bid any additional
proposals or alternative products that bidder believes can meet or exceed the City's requirements and that may offer
additional advantages,benefits,or cost savings. The City reserves the right to evaluate,and accept or reject,such
alternatives as though they were part of the original specifications without advertising for further bids,when in the
best interests of the City. Any awards so made will be based on operational and cost analysis considerations that
would result in the optimum economic advantage to the City.
14, Confidential Information
Any information deemed confidential or proprietary should be clearly identified by the bidder as such. It may then
be protected and treated with confidentiality only to the extent permitted by state law. Otherwise the information
shall be considered a public record. Information or data submitted with a bid will not be returned.
15. Quality
Unless otherwise required in the specifications,all goods furnished shall be new and unused.
16. Litigation Warranty
The bidder, by bidding, warrants that bidder is not currently involved in litigation or arbitration concerning the
materials or bidder's performance concerning the same or similar material or service to be supplied pursuant to this
contract of specification,and that no judgments or awards have been made against bidder on the basis of bidder's
performance in supplying or installing the same or similar material or service,unless such fact is disclosed to the
City in the bid. Disclosure may not disqualify the bidder. The City reserves the right to,evaluate bids on the basis of
the facts surrounding such litigation or arbitration and to require bidder to, furnish the City with a surety bond
executed,by a surety company authorized to do business in the State of California and approved,by The City of
Chula Vista in a sum equal to one hundred percent (100%) of the contract price conditional on the faithful
performance by bidder of the contract in the event the bid is awarded to bidder,notwithstanding the litigation or
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arbitration.
17. Royalties,Licenses and Patents
Unless otherwise specified,the bidder shall pay all royalties,license and patent fees. The bidder warrants that the
materials to be supplied do not infringe any patent,trademark or copyright and further agrees to defend any and all
suits, actions and claims for infringement that are brought against the City, and to defend, indemnify and hold
harmless the City from all loss or damages, whether general, exemplary or punitive, as a result of any actual or
claimed infringement asserted against the City, the bidder or those furnishing material to bidder pursuant to this
contract.
1.8. Performance Standards
Perfon,nance of work and acceptability of equipment or materials supplied pursuant to any contract or award shall be
to the satisfaction of the City.
1.9. Warranties
(a) All material,labor or equipment provided under the contract shall be warranted by bidder and/or manufacturer
for at least twelve(12)months after acceptance by City. Greater warranty protection will be accepted. Lesser
warranty protection must be indicated by bidder on the bid proposal as an exception
(b) Bidder shall be considered primarily responsible to the City for all warranty service,parts and labor applicable
to the goods or equipment provided by bidder under this bid or award, irrespective of whether bidder is an
agent,broker,fabricator or manufacturer's dealer. Bidder shall be responsible for ensuring that warranty work
is performed at a local agency or facility convenient to City and that services,parts and labor are available and
provided to meet City's schedules and deadlines. City may require bidder to post a performance bond after
contract award to guarantee performance of these obligations. Bidder may establish a service contract with a
local agency satisfactory to City to meet this obligation if bidder does not ordinarily provide warranty service.
20. Addenda
The effect of all addenda to the bid documents shall be considered in the bid,and said addenda shall be made part of
the bid documents and shall be returned with them. Before submitting a bid,each bidder shall ascertain whether or
not any addenda have been issued, and failure to cover in this bid any such addenda issued may render the bid
invalid and result in its rejection.
21. Specifications to Prevail
The detailed requirements of the specifications shall supersede any conflicting reference in these General Provisions
that are in conflict therewith.
22. Taxes
The City will furnish Exemption Certificates for Federal Excise Tax. The City is liable for State,City and,County
Sales Taxes. Do not include this tax in the amount bid. However,tax is to be added by the successful bidder to the
net amount invoiced. All or any portion of the City Sales Tax returned to the City will be considered in the
evaluation of bids.
23. Conflict of Interest
No City employee or elected or appointed member of City government,or member of the employee' s immediate
family,may participate directly or indirectly in the procurement process pertaining to this bid if they:
(a) Have a financial interest or other personal interest that is,incompatible with the proper discharge of their official
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duties in the public interest or would tend to impair their independence,judgment or action in the performance
of their official duties.
(b) Are negotiating for or have an arrangement concerning prospective employment with bidder. The bidder
warrants to the best of his knowledge that the submission of the bid will not create such conflict of interest.In
the event such a conflict occurs,the bidder is to report it immediately to the Purchasing Agent. For breach or
violation of this warranty,the City shall have the right to annul this contract without liability at its discretion,
and bidder may be subject to damages and/or debarment or suspension.
24. Gratuities
The City may rescind the right of the bidder to proceed under this agreement if it is found that gratuities in the form
of entertainment,gifts,or otherwise are offered or given by the bidder,or any agent or representative of the bidder,
to any officer or employee of the City with the intent of influencing award of this agreement or securing favorable
treatment with respect to performance of this agreement.
25. Faithful Performance Bond
Successful bidder may be required to furnish the City with a surety bond conditioned upon the faithful performance
of the contract. This may take the form of a bond executed by a surety company authorized to do business in the
State of California and approved by the City of Chula Vista,an endorsed Certificate of Deposit,or a money order or
a certified check drawn on a solvent bank. The bond shall be in a sum equal to one hundred percent(100%)of the
amount of the contract price. Such bond or deposit shall be forfeited to the City in the event that bidder receiving
the contract shall fail or refuse to fulfill the requirements and all terms and conditions of the contract.
26. Insurance
Bidder shall provide proof of liability and property damage insurance prior to performance of duties. Coverage shall
be from a company authorized to transact business in the State of California and shall be in an amount not less than
$1,000,000 combined single limit(CSL),unless otherwise specified. The City of Chula Vista shall be named as an
additional insured and thirty(30)days notice of cancellation shall be indicated. wort erf s Compensation coverage
for each employee engaged in work on City premises is required. Bidder is solely responsible for all insurance
premium payments.
27. Indemnl*flcati*on
Bidder shall defend,indemnify,protect and hold harmless the City,its elected and appointed officers,employees,
and agents,from and against all claims for damages,liability,and expenses(including attorney s fees)arising out
of this agreement and/or bidder's performance hereunder.,except as to such damages,liability,and expenses due to
the sole negligence or willful acts of the City,its officers,employees or agents.
28. Award of Contract
(a) Bids will be analyzed and award will be made to the lowest, responsive and responsible bidder whose bid
conforms to the solicitation and whose bid is considered to be most advantageous to the City,price and other
factors considered. Factors to be considered may include,but are not limited to: bidder's past performance,
total unit cost,economic cost analysis,life cycle costs,warranty and quality,maintenance cost,durability,the
operational requirements of the City and any other factors which will result in the optimum economic benefit to
the City.
(b) The City reserves the right to reject any item or items, to waive informalities, technical defects and minor
irregularities in bids received; and to select the bid(s)deemed most advantageous to the City. The City will,
however,consider bids submitted on an"all or nothing"basis if the bid is clearly designated as such.
(c) The City reserves the right to award one or more contracts on the bids submitted,either by award of all items to
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one bidder or by award of separate items or groups of items to various bidders as the interests of the City may
require,unless the bidder clearly specifies,otherwise in his bid.
(d) For the purpose of evaluating bids for multiple awards, the sum of $100.010 is considered to be the
administrative cost to the City for issuing and administering each contract awarded under this solicitation,and
individual awards will be made for the items and combinations of items which result in the lowest aggregate
price to the City,including such administrative cost.
(e) Upon acceptance by the City of Chula Vista,the solicitation,bid,proposal,or price quotation and a purchase
order issued to the successful bidder shall be deemed to result in a binding contract incorporating those terms
and these General Provisions without further action required by either party. Items are to be furnished as
described in the bid and in strict conformity with all instructions,conditions,specifications,and provisions in
the complete contract,as defined by this clause 28 or any related integrated agreement.
29. Bid Results
To obtain bid results,either(1)attend bid opening or(2)provide a self-addressed,stamped envelope referencing bid
number., and bid tabulation will be mailed to you upon verification of extensions or (3) visit the Purchasing
Department no sooner than three (3) working days after bid opening to review bid tabulation. Due to time
constraints,bid results cannot be given out over the phone.
30. Protests
Protests by unsuccessful bidders to the selection for award shall be submitted in writing to the Purchasing Agent no
later than ten(10)calendar days after award recommendation. The unsuccessful bidder shall have the right to appear
at the City Council to protest any award to be confirmed by Council. Failure to submit a timely written protest to the
Purchasing Agent shall bar consideration of such protest.
31. Documentation
Due to the time constraints that affect contract performance,all required documents,certificates of insurance and
bonds shall be provided tote City within ten (10) calendar days following award or date of request by City,
whichever is later. Any failure to comply may result in bid being declared non-,responsive and rejected,and at City's
option.the bid bond may be attached for damages suffered.
32. Discounts
(a) Prompt payment discounts offered for payment within less than fifteen(15)calendar days will not be considered
in evaluating bids for award. However,offered discounts of less than 15 days will be taken if payment is made
within the discount period,even though not considered in the evaluation of bids.
(b) In connection with any discount offered,time will be computed from date of delivery and acceptance,or invoice
receipt,whichever is later. Payment is deemed to be made for the purpose of earning the discount on the date of
mailing of the City check.
(c) Any discount offered other than for prompt payment should be included in the net price quoted and not included
in separate terms. In the event this is not done,the City reserves the right to accept the discount offered and
adjust prices accordingly on the Purchase Order.
33. Seller's Invoice
Invoices shall be prepared and submitted in duplicate to address shown on the Purchase Order. Separate invoices are
required for each Purchase Order. Invoices shall contain the following information:Purchase Order number,item
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number,description of supplies or services,sizes,unit of measure,quantity,unit price and extended totals.
34. Inspection and Acceptance
Inspection and acceptance will be at destination unless specified otherwise,and will be made by the City department
shown in the shipping address or other duly authorized representative of the City. Until delivery and acceptance,and
after any rejection,risk of loss will be on the bidder unless loss results from negligence of the City.
35. Lost and Damaged Shipments
Risk of loss or damage to items prior to the time of their receipt and acceptance by the City is upon the bidder. The
City has no obligation to accept damaged shipments and reserves the right to return at the bidder's expense damaged
merchandise even though the damage was not apparent or discovered until after receipt of the items.
36. Late Shipments
Bidder is responsible to notify the City department receiving the items and the Purchasing Agent of any late or
delayed shipments. The City reserves the right to cancel all or any part of an order if the shipment is not made as
promised.
37. Document Ownership
(a) All technical documents and records originated or prepared pursuant to this contract,including papers,,reports,
charts,and computer programs,shall be delivered to and become the exclusive property oft e City and may be
copyrighted by the City. Bidder assigns all copyrights to City by undertaking this agreement.
(b) All inventions,discoveries,enhancements,changes,or improvements of computer programs developed pursuant
to this contract shall be the property of the City,and all patents or copyrights shall be assigned to City,unless
otherwise agreed. Bidder agrees that City may make modifications to computer software furnished by bidder
without infringing bidder's copyright or any license granted to City.
38, Advertisements,Product Endorsements
City employees and agencies or organizations funded by the City of Chula Vista are prohibited from making
endorsements, either implied or direct, of commercial products or services without written approval of the City
Manager. No bidder may represent that the City of Chula Vista has endorsed their product or service without the
Purchasing Agent' s prior written approval.
39. City Provisions to Prevail
Except as indicated in the specifications,the City's standard General Provisions shall govern any contract award.
Any standard terms and conditions of bidder submitted by bidder shall not be acceptable to City unless expressly
agreed to by the City. The City reserves the right to reject bidder's bid as non-responsive, to consider the bid
without bidder's standard terms and conditions, or to require bidder to delete reference to such as a condition of
evaluation or award of the bid. If, after award of contract, bidder (contract vendor) shall provide materials or
services accompanied by new or additional standard terms or conditions,they too shall be considered void and City
may require deletion as a further condition of performance by vendor. To the extent not otherwise provided for by
the contract documents,the California Commercial Code shall apply.
40. Invalid Provisions
In the event that any one or more of the provisions of this agreement shall be found to be invalid, illegal or
unenforceable,the remaining provisions shall remain in effect and be enforceable.
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41. Amendments and Modifications
The Purchasing Agent may at any time,by written order,and without notice to the sureties,make a modification to
the contract or an amendment to the Purchase Order,within the general scope of this contract, in(1)quantity of
materials or service, whether more or less; (2) drawings, designs, or specifications, where the supplies to be
furnished are to be specially manufactured for the City;(3)method of shipment or packing;and(4)place of delivery.
If any such change causes an increase or decrease in the cost or the time required for the performance of this
contract, an equitable adjustment shall be made by written modification of the contract or amendment to the
Purchase Order. Any claim by the bidder for adjustment under this clause must be asserted within 30 calendar days
from the notification date.
42. Assignment
Vendor shall not assign or delegate duties or responsibilities under this agreement,in whole or in part,without prior
written approval of the City.
43. Disputes
Except as otherwise provided in these provisions, any dispute concerning a question of fact arising under this,
contract which is not disposed of by agreement shall be decided by the Purchasing Agent,who shall reduce this
decision to writing and mail a copy to the bidder. The decision of the Purchasing Agent shall be final and
conclusive.,unless bidder requests mediation within ten(10)calendar days. Pending final decision of a dispute,
the bidder shall proceed diligently with the performance of the contract and in accordance with the Purchasing
Agent' s decision.
44. Mediation
Should an unresolved dispute arise out of this agreement,any party may request that it be submitted to mediation.
The parties shall meet in mediation within thirty(30) days of a request. The mediator shall be agreed to by the
mediating parties;in the absence of an agreement,the parties shall each submit one name from mediators listed by
either the American Arbitration Association, the California State Board of Mediation and Conciliation, or other
agreed-upon.service. The mediator shall be selected by a Blindfold @ process.
The cost of mediation shall be borne equally by both parties. Neither party shall be deemed the prevailing party.No
party shall be permitted to file a legal action without first meeting in mediation,and making a good faith attempt to
reach a mediated settlement. The mediation process,once commenced by a meeting with the mediator,shall last
until agreement is reached by the parties but not more than sixty(60)days,unless the maximum time is extended by
both parties.
45. Lawful Performance
Vendor shall abide by all Federal,State and Local Laws,Ordinances,Regulations,and Statutes as may be related to
the performance of duties under this agreement. In addition,all applicable permits and licenses required shall be
obtained by the vendor,at vendor's sole expense.
46. Business License
Chula Vista Municipal Code Section 5.02.020 requires all vendors doing business with the City to obtain a Business
License. Section 5.02.20 states: It is unlawfulfbr any person,or'1br any person as agent,clerk or employee, either
,for himself'or for any otherperson, within the corporate limits qthe City, to transact, engage in, or carry on any
business, show, exhibition or game hereinaV'rerspec4ied withoutfirst having procured a license.
47. Annual Appro riatiof Funds
P 1 on
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Multi-year term supply and service contracts and leases are subject to annual appropriation of funds by the City
Council. Payments made under term contracts and leases are considered items of current expense. Purchase Orders
are funded when issued; therefore, they are current expense items and are not subject to any subsequent
appropriation of funds.
In the event sufficient funds are not appropriated for the payment of lease payments or anticipated term contract
payments required to be paid in the next occurring lease or contract term,and if no funds are legally available from
other sources.,the lease or contract may be terminated at the end of the original term or renewal term and the City
shall not be obligated to make further payments beyond the then current original or renewal term. The City will
provide notice of its inability to continue the lease or contract at such time as the Purchasing Agent is aware of the
non-appropriation of funds. However,failure to notify does,not renew the term of the lease or contract. The City
has no monetary obligation in event of termination or reduction of a term contract since such contracts represent
estimated quantities and is not funded as a contract except to the extent of the Purchase Orders issued.
48. Extension
When in the City's best interest,this agreement may be extended on a daily,month-to-month,or annual basis by
mutual agreement of both parties. Services and/or materials received under an extension shall be in accordance with
pricing,terms,and conditions,as described herein.
49. Debarment
The Purchasing Agent may recommend to the City Council that the person or business be debarred from
consideration for award of contracts. The period of debarment will be contingent upon the severity of cause. Causes
for debarment include:
(a) Conviction under state or federal statutes of embezzlement,theft,forgery,bribery,falsification or destruction of
records,receiving stolen property,or other offense indicating a lack of business integrity or business honesty
which directly affects responsibility as a City bidder.
(b) Violation of contract provisions which is regarded by the Purchasing Agent to be so serious as to justify
debarment action,including:
(1) Deliberate failure without good cause to perform in accordance with the specifications or within the time
limit provided in the contract,or
(2) A recent record of failure to perform or of unsatisfactory performance in accordance with the terms of
one or more contracts,
(3) Two or more claims of computational error in bid submission within a two year period.
(c) Debarment by another governmental entity.
(d) Any other cause the Purchasing Agent deems to be so serious and compelling as to affect responsibility as a
City bidder. A bidder may be permanently debarred for the following causes:
(1) Collusion in bidding.
(2) Conviction for commission of a criminal offense as an incident to obtaining or attempting to obtain a
contract or subcontract with the City of Chula Vista or in the performance of such contract or
subcontract.
(3) Conviction under State or Federal antitrust statutes arising out oft e submission of bids or proposals.
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50. Termination
The City may terminate this agreement and be relieved of any consideration to the vendor should vendor fail to
perform in the manner required. Furthermore,the City may terminate this agreement for any reason without penalty
upon giving thirty(30)days written notice to the vendor. In the event of termination,the full extent of City liability
shall be limited to an equitable adjustment and payment for materials and/or services authorized by and received to
the satisfaction of the City prior to termination.
51. Venue
This agreement shall be governed by and interpreted according to the laws of the State of California,and venue for
any proceeding shall be in the County of San Diego.
(REV 1/14)
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ATTACHMENT ""All
SAMPLE OF STANDARD TWO PARTY AGREEMENT
Agreement between
City of Chula Vista
and
[INSERT NAME, OF CONSULTANT],
To [INSERT SERVICES TO BE PROVIDED]
This agreement (Agreement), effective [FILL-IN EFFECTIVE DATE], is between the City-
related entity whose name and business form is indicated on Exhibit A,Paragraph 2,(City), and the
entity whose name, business form, place of business and telephone numbers are indicated on
Exhibit A,Paragraphs 4 through 6, (Consultant),and is made with reference to the following facts:
RECITALS
WHEREAS, [INSERT RECITALS; INCLUDE AS MANY AS NEEDED and
WHEREAS, [INCLUDE RECITAL DEFINING THE 44PROJECT 192]�; 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.
I Insert the relevant factual.background and necessary findings supporting hiring the Consultant.Also use the Recitals
to deli ne terms or concepts to shorten references to them later in the Agreement.For example,il*property is involved
in the agreement, a typical "Whereas"' clause may be.-
'Whereas, the property which is the subJect
matter of this,Agreement is commonly known
as, I and is legally
described in attached Exhibit
("Property"); an
2. Include a description of the"Project,"a defined term in the Agreement. For examp
'Whereas,this Agreement irk to be
performed in connectioii with the Eastern
Urban Center proJect(the"Pro.j�ect
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[End of Recitals. Next Page Starts Obligatory Provisions.]
OBLIGATORY PROVISIONS,PAGES
NOW, THEREFORE, for valuable consideration the City and Consultant do hereby mutually
agree as follows:
All of the Recitals above are incorporated into this Agreement by this reference.
ARTICLE I. CONSULTANT'S OBLIGATIONS
A. General
1. General Duties. Consultant shall perform all of the services described on ExhibitA,
Paragraph 7 (General Duties).
2. Scope of Work and Schedule. In performing and delivering the General Duties,Consultant
shall also perform the services,and deliver to City the"Deliverables"described in Exhibit A,
Paragraph 8, entitled "Scope of Work and Schedule," according to, and within the time
frames set forth in Exhibit A,Paragraph 8,time being of the essence of this agreement. The
General Duties and the work and Deliverables required in the Scope of Work and Schedule
shall be referred to as the "Defined Services." Failure to complete the Defined Services by
the times indicated does not, except at the option of the City, terminate this Agreement.
a. Reductions in Scope qf'Work. City may independently,or upon request from Consultant,
from time to time,reduce the Defined Services to be performed by the Consultant under
this Agreement. Upon doing so, City and Consultant agree to meet in good faith and
confer for the purpose of negotiating a corresponding reduction in the compensation
associated with the reduction.
b. Additional Services. In addition to performing the Defined Services, City may require
Consultant to perform additional consulting services related to the Defined Services
(Additional Services), and upon doing so in writing, if they are within the scope of
services offered by Consultant, Consultant shall perform same on a time and materials
basis at the rates set forth in the"Rate Schedule"in Exhibit A,Paragraph I O(C),unless a
separate fixed fee is otherwise agreed upon. All compensation for Additional Services
shall be paid monthly as billed.
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3. Standard of Care. The Consultant expressly warrants that the work to be performed pursuant
to this Agreement, whether Defined Services or Additional Services, shall be performed in
accordance with the standard of care ordinarily exercised by members of the profession
currently practicing under similar conditions and in similar locations.
a. No Waiver qf'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.
B. Application of Laws. Should a federal or state law pre-empt a local law, or regulation, the
Consultant must comply with the federal or state law and implementing regulations. No
provision of this Agreement requires the Consultant to observe or enforce compliance with any
provision, perform any other act, or do any other thing in contravention of federal, state,
territorial, or local law, regulation, or ordinance. If compliance with any provision of this
Agreement violates or would require the Consultant to violate any law,the Consultant agrees to
notify City immediately in writing. Should this occur,the City and the Consultant agree that they
will make appropriate arrangements to proceed with or, if necessary, amend or terminate this
Agreement, or portions of it, expeditiously.
1. Subcontractors. Consultant agrees to take appropriate measures necessary to ensure that all
participants utilized by the Consultant to complete its obligations under this Agreement,such
as subcontractors, comply with all applicable laws, regulations, ordinances, and policies,
whether federal, state, or local, affecting Project implementation. In addition, if a
subcontractor is expected to fulfill any responsibilities of the Consultant under this
Agreement, the Consultant shall ensure that the subcontractor carries out the Consultant's
responsibilities as set forth in this Agreement.
C. Insurance
1. General. Consultant must procure and maintain, during the period of performance of this
Agreement, and for twelve months after completion, policies of insurance from insurance
companies to protect against claims for injuries to persons or damages to property that may
arise from or in connection with the performance of the work under this Agreement and the
results of that work by the Consultant, his agents, representatives, employees or
subcontractors, and provide documentation of same prior to commencement of work.
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2. Minimum Scope of Insurance. Coverage must be at least as broad as:
a. CGL. Insurance Services Office Commercial General Liability coverage (occurrence
Form CGOOO 1).
b. Auto. Insurance Services Office Form Number CA 0001 covering Automobile Liability,
Code I (any auto).
c. WC. Workers' Compensation insurance as required by the State of California and
Employer's Liability Insurance.
d. E&O. Professional Liability or Errors&Omissions Liability insurance appropriate to the
Consultant's profession.Architects' and Engineers' coverage is to be endorsed to include
contractual liability.
3. Minimum Limits of Insurance. Consultant must maintain limits no less than those included
in the table below:
i. General Liability: 1,000,000 per occurrence for bodily injury, personal injury,
(Ir cludir g (including death), and property damage. If Commercial General
operations, Liability insurance with a general aggregate limit is used, either
products and the general aggregate limit must apply separately to this
completed Project/location or the general aggregate limit must be twice the
operations, as required occurrence limit.
applicable)
ii. Automobile $1 000,000 per accident for bodily injury, including death, and
Liability: property damage.
iii. Workers' Statutory
Compensation $1,000,000 each accident
Employer's $1 000,000 disease-policy limit
Liability: $1 000,000 disease-each employee
iv. Professional $1.000,000 each occurrence
Liability or Errors
& Omissions
Liability:
4. Deductibles and Self-Insured Retentions. Any deductibles or self-insured retentions must be
declared to and approved by the City. At the option of the City,either the insurer will reduce
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or eliminate such deductibles or self-insured retentions as they pertain to the City,its Officers,
Officials, employees and volunteers; Or the Consultant will provide a financial guarantee
satisfactory to the City guaranteeing payment of losses and related investigations, claim
administration, and defense expenses.
5. Other Insurance Provisions. The general liability, automobile liability, and where
appropriate,the worker's compensation policies are to contain,or be endorsed to contain,the
following provisions:
a. Additional Insureds. City of Chula vista, its officers, officials, employees, agents, and
volunteers are to be named as additional insureds with respect to all policies of insurance,
including those with respect to liability arising out of automobiles owned,Leased,hired or
borrowed by or on behalf of the Consultant, where applicable, and, with respect to
liability arising out of work or operations performed by or on behalf of the Consultant,
including providing materials, parts or equipment furnished in connection with such
work or operations. The general liability additional insured coverage must be provided in.
the form of an endorsement to the Consultant's insurance using ISO CCS 2010(11/85)or
its equivalent. Specifically, the endorsement must not exclude Products/Completed
Operations coverage.
b. .Primary Insurance. The Consultant's General Liability insurance 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 of the Consultant and in
no moray relieves the Consultant from its responsibility to provide insurance.
c. Cancellation. The insurance policies required by this Agreement shall not be canceled by
either party, except after thirty days' prior written notice to the City by certified mail,
return receipt requested. The words"will endeavor"and."but failure to mail such notice
shall impose no obligation or liability of any bind upon the company, its agents, or
representatives" shall be deleted from all certificates.
d. Waiver ofSubrogation. Consultant's insurer will provide a.Waiver er of Subrogation in.
favor of the City for each required policy providing coverage for the term required by this
Agreement. In addition, Consultant waives any right it may have or may obtain to
subrogation for a claim against the City.
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6. Claims Forms. If General Liability, Pollution and/or Asbestos Pollution Liability and/or
Errors & Omissions coverage are written on a claims-made form:
a. Retro Date. The "Retro Date" must be shown, and must be before the date of the
Agreement or the beginning of the work required by the Agreement.
b. Maintenance and Evidence. Insurance must be maintained and evidence of insurance
must be provided for at least five years after completion of the work required by the
Agreement.
c. Cancellation. 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 the
Agreement,the Consultant must purchase"extended reporting"coverage for a minimum
of five years after completion of the work required by the Agreement.
d. Copies. A copy of the claims reporting requirements must be submitted to the City
for review.
7. Acceptability of Insurers. Insurance is to be placed with licensed insurers admitted to
transact business in the State of California with a current A.M.Best's rating of no less than A
V. If insurance is placed with a surplus lines insurer, insurer must be listed on the State of
California List of Eligible Surplus Lines Insurers(LESL 'with a current A. 'I. Best's rating
of no less than A X. Exception may be made for the State Compensation Fund when not
specifically rated.
8. Verification of Coverage. Consultant shall furnish the City with original certificates and
amendatory endorsements effecting coverage required by Section I.C. of this Agreement.
The endorsements should be on insurance industry forms, provided those endorsements or
policies conform to the requirements of this Agreement. All certificates and endorsements
are to be received and approved by the City before work commences. 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.
" . Subcontractors. Consultant must include all subconsultants,as insureds under its policies or
furnish separate certificates and endorsements for each subconsultant. All coverage for
subco'nsultants is subject to all of the requirements included in these specifications.
10. Not a Limitation of Other Oblig tions. Insurance provisions under this Article shall not be
construed to limit the Consultant's obligations under this Agreement, including Indemnity.
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11. Additional Coverage. To the extent that Insurance coverage exceeds the minimums
identified in section 3, recovery shall not be limited to the insurance minimums, but shall
instead extend to the actual policy limits.
D. Security for Performance
L Performance Bond. In the event that Exhibit A, at Paragraph 18, indicates the need for
Consultant to provide a Performance Bond(indicated by a check mark in the parenthetical
space immediately preceding the subparagraph entitled "Performance Bond"), then
Consultant shall provide to the City a performance bond, in the amount indicated at Exhibit
A,Paragraph 18,in the form prescribed by the City and by such sureties which are authorized
to transact such business in the State of California, listed as approved by the United States
Department of Treasury Circular 570, h.ttp://www.fms.tre,as gov/c570, and whose
underwriting limitation is sufficient to issue bonds in the amount required by the Agreement,
and which also satisfy the requirements stated in Section 995.660 of the Code of Civil
Procedure,, except as provided otherwise by laws or regulations. All bonds signed by an
agent must be accompanied by a certified copy of such agent's authority to act. Surety
companies must be duly licensed or authorized in the jurisdiction in which the Project is
located to issue bonds for the limits so required. Form must be satisfactory to the Risk
Manager or City.
2. Letter of Credit. In the event that Exhibit A, at Paragraph 18, indicates the need for
Consultant to provide a Letter of Credit(indicated bye a check mark in the parenthetical space
immediately preceding the subparagraph entitled"Letter of Credit"), then Consultant shall
provide to the City an irrevocable letter of credit callable 'by the City at its unfettered
discretion by submitting to the bank a letter, signed by the City Manager, stating that the
Consultant is in breach of the terms of this Agreement. The letter of credit shall be issued by
a bank,and be in a form and amount satisfactory to the Risk Manager or City Attorney which
amount is indicated in the space adjacent to the term, "Letter of Credit," in Exhibit A,
Paragraph 18.
3,. Other Securityr. In the event that Exhibit A, at Paragraph 18, indicates the need for
Consultant to provide security other than a Performance Bond or a Letter of Credit(indicated
by a check mark in the parenthetical space immediately preceding the subparagraph entitled
"Other Security"),then Consultant shall provide to the City such other security therein listed
in a form and amount satisfactory to the Risk Manager or City Attorney.
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E. Business License. Consultant agrees to obtain a business license from the City and to
otherwise comply with Title 5 of the Chula Vista Municipal Code.
ARTICLE 11. CITY OBLIGATIONS
A. Consultation and Cooperation. City shall regularly consult the Consultant for the purpose of
reviewing the progress of the Defined Services and Schedule, and to provide direction and
guidance to achieve the objectives of this Agreement. The City shall allow Consultant access to
its office facilities, files and records, as deemed necessary and appropriate by the City,
throughout the term of this Agreement. In addition, City agrees to provide the materials
identified at Exhibit A, Paragraph 9, with the understanding that delay in the provision of those
materials beyond thirty days after authorization to proceed, shall constitute a basis for the
justifiable delay in the Consultant's performance.
B. Compensation.,
1. Followin Receipt of Billing. Upon receipt of a properly prepared bill from Consultant,
submitted to the City as indicated in Exhibit A, Paragraph 17, but in no event more
frequently than monthly,on the day of the period indicated in Exhibit A,Paragraph 17,City
shall compensate Consultant for all services rendered by Consultant according to the terms
and conditions set forth in Exhibit A,Paragraph 10,adjacent to the governing compensation
relationship indicated by a"checkmark" next to the appropriate arrangement, subject to the
requirements for retention set forth in Paragraph 18 of Exhibit A, and shall compensate
Consultant for out of pocket expenses as provided in Exhibit A, Paragraph 11.
2, Sup,po,rt,i,ngInformation. Any billing submitted by Consultant shall contain sufficient
information as to the propriety of the billing, including properly executed payrolls, time
records, invoices, contracts, or vouchers describing in detail the nature of the charges to the
Project in order to permit the City to evaluate that the amount due and payable is proper,and
such billing shall specifically contain the City's account number indicated on Exhibit A,
Paragraph 17(C) to be charged upon making such payment.
3,. Exclusions. In determining the amount of the compensation City will exclude any cost: 1)
incurred prior to the effective date of this Agreement; or 2) arising out of or related to the
errors, omissions, negligence or acts of willful misconduct of the Consultant, its agents,
employees, or subcontractors.
a. Errors and Omissions. In the event that the City Administrator determines that the
Consultant's negligence, errors, or omissions in the performance of work under this
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Agreement has resulted in expense to City greater than would have resulted if there
were no such negligence, errors, omissions, Consultant shall reimburse City for any
additional expenses incurred by the City. Nothing in this paragraph is intended to
limit City's rights under other provisions of this Agreement.
4. Payment Not Final Approval. The Consultant understands and agrees that payment to the
Consultant for any Project cost does not constitute a City final decision about whether that
cost is allowable and eligible for payment under the Project and does not constitute a waiver
of any violation of Consultant oft e terms oft e Agreement. The Consultant acknowledges
that City will not make a final determination about the eligibility of any cost until the final
payment has been made on the Project or the results of an audit of the Project requested by
the City has been completed,whichever occurs latest. If City determines that the Consultant
is not entitled to receive any portion of the compensation due or paid, City will notify the
Consultant in writing, stating its reasons. The Consultant agrees that Project closeout will
not alter the Consultant's responsibility to return any funds due City as a result of later
refunds, corrections,,or other similar transactions;nor will Project closeout alter the right of
City to disallow costs and recover funds provided for the Project on the basis of a later audit
or other review.
a. Consultant's Obligation to Pay. Upon notification to the Consultant that specific
amounts are owed to City, whether for excess payments or disallowed costs, the
Consultant agrees to remit to City promptly the amounts owed, including applicable
interest.
ARTICLE 111. ETHICS
A. Financial Interests of Consultant
1. Consultant is Desi gmated as an FPPC Filer. If Consultant is designated on Exhibit A,
Paragraph 14,as an"FPPC filer,"Consultant is deemed to be a"Consultant"for the purposes
of the Political Reform Act conflict of interest and disclosure provisions, and shall report
economic interests to the City Clerk on the required Statement of Economic Interests in such
reporting categories as are specified in Paragraph 14 of Exhibit A, or if none are specified,
then as determined by the City Attorney.
2. No Participation in Decision. Regardless of whether Consultant is designated as an FPPC
Filer, Consultant shall not make, or participate in making or in any way attempt to use
Consultant's position to influence a governmental decision in which Consultant knows or has
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reason to no Consultant has a financial interest other than the compensation promised by
this Agreement.
3. Search to Determine Economic Interests. Regardless of whether Consultant is designated as
an FPPC Filer,,Consultant warrants and represents that Consultant has diligently conducted a
search and inventory of Consultant's economic interests,as the term is used in the regulations
promulgated by the Fair Political Practices Commission,and has determined that Consultant
does not, to the best of Consultant's knowledge, have an economic interest which would
conflict with Consultant's duties under this Agreement.
4. Promise Not to Acquire Conflicting Interests. Regardless of whether Consultant is
designated as an FPPC Filer,Consultant further warrants and represents that Consultant will
not acquire,obtain,or assume an economic interest during the term of this Agreement which
would constitute a conflict of interest as prohibited by the Fair Political Practices Act.
5. Duty to Advise of Conflicting;Interests. Regardless of whether Consultant is designated as
an FPPC Filer,,Consultant further warrants and represents that Consultant will immediately
advise the City Attorney if Consultant learns of an economic interest of Consultant's that may
result in a conflict of interest for the purpose of the Fair Political Practices Act, and
regulations promulgated thereunder.
6. Specific Warranties Ag inst Economic Interests. Consultant warrants,represents and agrees
that:
a. Neither Consultant, nor Consultant's immediate family members, nor Consultant's
employees or agents (Consultant Associates) presently have any interest, directly or
indirectly, whatsoever in any property which may be the subject matter of the Defined
Services,, or in any property within 2 radial miles from the exterior boundaries of any
property which may be the subject matter of the Defined Services, (Prohibited Interest),
other than as listed in Exhibit A, Paragraph 14.
b. No promise of future employment,remuneration,consideration,gratuity or other reward
or gain has been made to Consultant or Consultant Associates in connection with
Consultant's performance of this Agreement. Consultant promises to advise City of any
such promise that may be made during the Term of this Agreement,or for twelve months
thereafter.
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c. Consultant Associates shall not acquire any such Prohibited Interest within the Term of
this Agreement,or for twelve months after the expiration of this Agreement,except with
the written permission of City.
d. Consultant may not conduct or solicit any business for any party to this Agreement,or for
any third party that may be in conflict with Consultant's responsibilities under this
Agreement, except with the written permission of City.
IV. LIQUIDATED DAMAGES
A. Application of Section. The provisions of this section apply if a Liquidated Damages Rate
is provided in Exhibit A, Paragraph 13.
1. Estimatima,Damm. It is acknowledged by both parties that time is of the essence in the
completion of this Agreement. It is difficult to estimate the amount of damages resulting
from delay in perfon-nance. The parties have used their judgment to arrive at a reasonable
amount to compensate for delay.
2. Amount ofPenalty. Failure to complete the Defined Services within the allotted time period
specified in this Agreement shall result in the following penalty: For each consecutive
calendar day in excess of the time specified for the completion of the respective work
assignment or Deliverable, the Consultant shall pay to the City, or have withheld from
monies due, the sum of Liquidated Damages Rate provided in Exhibit A, Paragraph 13,
(Liquidated Damages Rate).
3,. Reque,st, for Extension of Time. If the performance of any act required of Consultant is
directly prevented or delayed 'by reason of strikes, lockouts, labor disputes, unusual
governmental delays,acts of God,fire,floods,epidemics,freight embargoes,or other causes
beyond the reasonable control of the Consultant,as determined by the City,Consultant shall
be excused from performing that act for the period of time equal to the period of time of the
prevention or delay. In the event Consultant claims the existence of such a delay, the
Consultant shall notify the City's Contract Administrator,or designee, in writing of that fact
within ten calendar days after the beginning of any such claimed delay. Extensions of time
will not be granted for delays to minor portions of work unless it can be shown that such
delays did or will delay the progress of the work.
ARTICLE V. INDEMNIFICATION
A. Defense, Indemnity, and Hold Harmless.
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1. General Requirement. To the maximum extent allowed by lave, Consultant shall defend,
indemnify,protect and hold harmless the City,its elected and appointed officers,agents and
employees, from and against any and all claims,demands, causes of action,costs,expenses,
(including reasonable attorney's fees and actual costs), liability, lass, damage or injury, in
lave 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 Defined 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 sole willful misconduct of the City, its officers,
employees.Also covered is liability arising from,connected with,caused by or claimed to be
caused by the active or passive negligent acts or omissions oft e City,its agents,officers,or
which may be in coni
employeesy passive negligent acts or
combination "'alt the active or
omissions of the Consultant, its employees, agents or officers, or any third.party.
2. Design Professional Services. Notwithstanding the forgoing,if the services provided under
this Agreement are design professional services,as defined by California Civil.Code section.
2782.5, as may be amended from gime 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.
. Costs of Defense and Award. Included in the obligations in Sections A.1 and A.2,above,is
the 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 the City,
its directors,officials,officers,employees,agents and/or volunteers,subject to the limitations
in Sections A.1. and A.2. Subject to the limitations In Sections A.1 and A.2., Consultant
shall pays and satisfy any judgment, ward or decree that may be rendered against City or its
directors,officials,officers,employees,agents and/or volunteers,for any and all related legal
expenses and costs incurred by each of them.
. Insurance Proceeds. Consultant's obligation to indemnify shall not be restricted to insurance
proceeds, if any, received by the City, its directors, officials, officers, employees, agents,
and/or volunteers.
5. Declarations. Consultant's obligations under Article V shall not be limited by any prior or
subsequent declaration by the Consultant.
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6. Enforcement Costs. Consultant agrees to pay any and all costs City incurs enforcing the
indemnity and defense provisions set forth in Article V.
7. Survival. Consultant's obligations under Article V shall survive the termination of this
Agreement.
8. No Alteration of Other obligations. This Article V, shall in no way alter, affect or modify
any of the Consultant's other obligations and duties under this Agreement.
ARTICLE VI. TERMINATION OF AGREEMENT
A. Termination for Cause. If, through any cause, Consultant shall fail to fulfill in a timely and
proper manner Consultant's obligations under this Agreement,or if Consultant shall violate any
of the covenants, agreements or stipulations of this Agreement, City shall have the right to
terminate this Agreement by giving written notice to Consultant of such termination and
specifying the effective date thereof at least five (5) days before the effective date of such
termination. In that event,all finished or unfinished documents,data,studies,surveys,drawings,
maps,reports and other materials prepared by Consultant shall,at the option of the City,become
the property of the City, and Consultant shall be entitled to receive just and equitable
compensation, in an amount not to exceed that payable under this Agreement and less any
damages caused City by Consultant's breach, for any work satisfactorily completed on such
documents and other materials up to the effective date of Notice of Termination.
B. Termination of Agreement for Convenience of City. City may terminate this Agreement at
any time and for any reason,by giving specific written notice to Consultant of such termination
and specifying the effective date thereof,at least thirty(3,0)days before the effective date of such
termination. In that event, all finished and unfinished documents and other materials described
hereinabove shall, at the option of the City, become City's sole and exclusive property. If the
Agreement is terminated by City as provided in this paragraph, Consultant shall be entitled to
receive just and equitable compensation, in an amount not to exceed that payable under this
Agreement, for any satisfactory work completed on such documents and other materials to the
effective date of such termination. Consultant hereby expressly waives any and all claims for
damages or compensation arising under this Agreement except as set forth in this section.
ARTICLE VII. RECORD RETENTION AND ACCESS
A. Record Retention. During the course of the Project and for three (3) years following
completion,the Consultant agrees to maintain,intact and readily accessible,all data,documents,
reports, records, contracts, and supporting materials relating to the Project as City may require.
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B. Access to Records of Consultant and Subcontractors. The Consultant agrees to permit, and
require its subcontractors to permit City or its authorized representatives,upon request,,to inspect
all Project work,materials,payrolls,and other data,and to audit the books,records,and accounts
of the Contractor and its subcontractors pertaining to the Project.
C. Project Closeout. The Consultant agrees that Project closeout does not alter the reporting and
record retention requirements of this Agreement.
ARTICLE VIII. PROJECT COMPLETION, AUDIT, AND CLOSEOUT
A. Project Completion. Within ninety (90) calendar days following Project completion or
termination by City, Consultant agrees to submit a final certification of Project expenses and
audit reports, as applicable.
B. Audit of Consultants. Consultant agrees to perform financial and compliance audits the City
may require. The Consultant also agrees to obtain any other audits required by City. Consultant
agrees that Project closeout will not alter Consultant's audit responsibilities. Audit costs are
allowable Project costs.
C. Project Closeout. Project closeout occurs when City notifies the Consultant that City has closed
the Project, and either forwards the final payment or acknowledges that the Consultant has
remitted the proper refund. The Consultant agrees that Project closeout by City does not
invalidate any continuing requirements imposed by the Agreement or any unmet requirements set
forth in a written notification from City
ARTICLE IX. MISCELLANEOUS PROVISIONS
A. Assignability. The services of Consultant are personal to the City, and Consultant shall not
assign any interest in this Agreement,and shall not transfer any interest in the same(whether by
assignment or notation), without prior written consent of City.
1. Limited Consent. City hereby consents to the assignment of the portions of the Defined
Services identified in Exhibit A,Paragraph 16 to the subconsultants identified as"Permitted
Subconsultants."
B. Ownership, Publication, Reproduction and Use of Material. All reports, studies,
information,data,statistics,forms,designs,plans,procedures,systems and any other materials or
properties produced under this Agreement shall be the sole and exclusive property of City. No
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such materials or properties produced in whole or in part under this Agreement shall be subject
to private use, copyrights or patent rights by Consultant in the United States or in any other
country without the express written consent of City. City shall have unrestricted authority to
publish, disclose (except as may be limited by the provisions of the Public Records Act),
distribute, and otherwise use, copyright or patent, in whole or in part, any such reports, studies,
data, statistics, forms or other materials or properties produced under this Agreement.
C. Independent Contractor. City is interested only in the results obtained and Consultant shall
perform as an independent contractor with sole control of the manner and means of performing
the services required under this Agreement. City maintains the right only to reject or accept
Consultant's work products. Consultant and any of the Consultant's agents, employees or
representatives are,for all purposes under this Agreement,independent contractors and shall not
be deemed to be 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. Therefore, City will not withhold
state or federal income tax, social security tax or any other payroll tax, and Consultant shall be
solely responsible for the payment of same and shall hold the City harmless with regard to them.
1. Actions on Behalf of City. Except as City may specify in writing, Consultant shall have no
authority,express or implied,to act on behalf of City in any capacity whatsoever,as an agent
or otherwise. Consultant shall have no authority, express or implied, to bind City or its
members, agents, or employees,to any obligation whatsoever, unless expressly provided in
this Agreement.
2. NoO,bI,i ,ations to Third Parties. In connection with the Project,Consultant agrees and shall
require that its agents,employees, subcontractors agree that City shall notbe responsible for
any obligations or liabilities to any third party, including its agents, employees,
subcontractors, or other person or entity that is not a party to this Agreement.
Notwithstanding that City may have concurred in or approved any solicitation,subagreement,
or third party contract at any tier, City shall have no obligation or liability to any person or
entity not a party to this Agreement.
0
Daim
. Administrative Cls 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 from time to time be amended, the
provisions of which are incorporated by this reference as if fully set forth herein, and such
policies and procedures used by City in the implementation of same. Upon request by City,
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Consultant shall meet and confer in good faith with City for the purpose of resolving any dispute
over the terms of this Agreement.
E. Administration of Contract. Each party designates the individuals(Contract Administrators)
indicated on Exhibit A,Paragraph 12,as that party's contract administrator who is authorized by
the party to represent it in the routine administration of this Agreement.
F. Term. This Agreement shall terminate when the parties have complied with all executory
provisions hereof.
G. Statement of Costs. In the event that Consultant prepares a report or document,,or participates
in the preparation of a report or document in performing the Defined Services, Consultant shall
include,or cause the inclusion of,in the report or document,a statement of the numbers and cost
in dollar amounts of all contracts and subcontracts relating to the preparation of the report or
document.
H. Consultant is Real Estate Broker and/or Salesman. If the box on Exhibit A,Paragraph 15 is
marked,the Consultant and/or its principals is are licensed with the State of California or some
other state as a real estate broker or salesperson. Otherwise, Consultant represents that neither
Consultant nor its principals are licensed real estate brokers or salespersons.
I. 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 as the places of business for each of the
designated parties.
J. Integration. This Agreement, together with any other written document referred to or
contemplated in it,embody the entire Agreement and understanding between the parties relating
to the subject matter hereof. Neither this Agreement nor any provision of it may be amended,
modified,waived or discharged except by an instrument in writing executed by the party against
which enforcement of such amendment, waiver or discharge is sought.
K. Capacity of Parties. Each signatory and party to this Agreement warrants and represents to the
other party that it has legal authority and capacity and direction from its principal to enter into
this Agreement, and that all necessary resolutions or other actions have been taken so as to
enable it to enter into this Agreement.
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L. Governing LawNenue. 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 the federal or state courts located in San Diego County, State of
California, and if applicable,the City of Chula Vista, or as close thereto as possible. Venue for
this Agreement, and performance under it, shall be the City of Chula Vista.
(End of page. Next page is signature page.,)
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Signature Page
to
Agreement between
City of Chula Vista and
[INSERT NAME OF CONSULTANT],
To [INSERT SERVICES TO BE PROVIDED]
IN WITNESS WHEREOF, City and Consultant have executed this Agreement, indicating
that they have read and understood same, and indicate their full and complete consent to its terms:
City of Chula Vista
By:
[INSERT NAME OF SIGNATORY,
e.g., Mayor, Sr. Procurement Specialist,
City Manager]
Attest:
Donna Norris, City Clerk
Approved as to form:
Glen R. Googins, City Attorney
[INSERT NAME OF CONSULTANT],
By:
[INSERT SIGNATORY NAME]
[INSERT SIGNATORY TITLE]
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Exhibit List to Agreement: Exhibit A
['LIST ADDITIONAL EXHIBITS, AS NECESSARY]
Exhibit A
to
Agreement between
City of Chula Vista
and
[INSERT NAME OF CONSULTANT]
1. Effective Date: The Agreement shall take effect upon full execution of the Agreement, as of
the effective date stated on page I of the Agreement.
2. City-Related Entity-, [CHECK ONE]
City of Chula Vista, a municipal chartered corporation of the State of California
The Chula Vista Public Financing Authority, a
The Chula Vista Industrial Development Authority, a
Other: a [insert business form]
(City)
3,. Place of Business for City:
City of Chula Vista
276 Fourth Avenue
Chula Vista, CA 919 10
4. Consultant:
[INSERT CONSULTANT�S NAME]
5. Business Form of Consultant:
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Sole Proprietorship
Partnership
Corporation
6. Place of Business,, Telephone and Fax Number of Consultant:
['INSERT CONSULTANT'S ADDRESS AND PHONE ANDFAX NOS
7. General Duties:
[INSERT GENERAL DESCRIPTION OF WORK TO BE PERFORMED BY
CONSULTANT.]
8. Scope of Work and Schedule:
A. Detailed Scope of or :
[INSERT DETAILED DESCRIPTION OF WORK TO BE PERFORMED BY
CONSULTANT.]
B. Date for Commencement of Consultant Services:
Same as Effective Date of Agreement
Other:
C. Dates or Time Limits for Delivery of Deliverables:
Deliverable No. 1:
Deliverable No. 2:
Deliverable No. 3:
D. Date for completion of all Consultant services:
" . Materials Required to be Supplied by City to Consultant:
10. Compensation:
A. ( ) Single Fixed Fee Arrangement.
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For performance of all of the defined Services by Consultant as herein required, City shall
pay a single fixed fee in the amounts and at the times or milestones or for the Deliverables set
forth below:
Single Fixed Fee Amount: , payable as follows:
Milestone or Event or Deliverable Amount or Percent of Fixed Fee
1. Interim Monthly Advances. The City shall made interim monthly advances against
the compensation due for each phase on a percentage of completion basis for each
given phase such that, at the end of each phase only the compensation for that phase
has been paid.. Any payments made hereunder shall be considered as interest free
loans that must be returned to the City if the Phase is not satisfactorily completed. If
the Phase is satisfactorily completed, the City shall receive credit against the
compensation due fort at phase. The retention amount or percentage set forth in
Paragraph 19 is to be applied to each interim payment such that, at the end of the
phase, the full retention has been held back from the compensation due for that phase.
Percentage of completion of a phase shall be assessed in the sole and unfettered
discretion by the Contracts Administrator designated herein by the City, or such other
person as the City Manager shall designate, but only upon such proof demanded by
the City that has been provided, but in no event shall such interim advance payment
be made unless the Consultant shall have represented in writing that said percentage
of completion of the phase has been performed by the Consultant. The practice of
making interim monthly advances shall not convert this agreement to a time and
materials basis of payment.
B. Phased.Fixed Fee.Arrangement.
For the performance of each phase or portion of the Refined Services by Consultant as are
separately identified.bele, City shall pays the fixed fee associated with each phase of Services, in
the amounts and at the times or milestones or Deliverables set forth. Consultant shall not
commence Services under any Phase, and shall not be entitled to the compensation for a Phase,
unless City shall have issued a notice to proceed to Consultant as to said Phase.
Phase Fee for Said Phase
l..
2.
.
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1. Interim Monthly Advances. The City shall make interim monthly advances against
the compensation due for each phase on a percentage of completion basis for each given
phase such that, at the end of each phase only the compensation for that phase has been
paid. Any payments made hereunder shall be considered as interest free loans that must
be returned to the City if the Phase is not satisfactorily completed. If the Phase is
satisfactorily completed, the City shall receive credit against the compensation due for
that phase. The retention amount or-percentage set forth in Paragraph 18 is to be applied
to each interim payment such that,,at the end of the phase,the full retention has been held
back from the compensation due for that phase.Percentage of completion of a phase shall
be assessed in the sole and unfettered discretion by the Contracts Administrator
designated herein by the City, or such other person as the City Manager shall designate,
but only upon such proof demanded by the City that has been provided,but in no event
shall such interim advance payment be made unless the Consultant shall have represented
inciting that said percentage of completion of the phase has been performed by the
Consultant. The practice of making interim monthly advances shall not convert this
agreement to a time and materials basis of payment.
C. Hourly Rate Arrangement
For performance of the Defined Services by Consultant as herein required,, City shall pay
Consultant for the productive hours of time spent by Consultant in the performance of said Services,
at the rates or amounts set forth in the Rate Schedule herein below according to the following terms
and conditions:
(1) ( ) Not-to-Exceed Limitation on Time and Materials Arrangement
Notwithstanding the expenditure by Consultant of time and materials in excess of said
Maximum Compensation amount, Consultant agrees that Consultant will perform all of the
Defined Services herein required of Consultant for$ .including
all Materials, and other"reimbursables" (Maximum Compensation)'.
(2) ( ) Limitation without Further Authorization on Time and Materials Arrangement
At such time as Consultant shall have incurred time and materials equal to
$ (Authorization Limit),Consultant shall not be entitled to any
additional compensation without further authorization issued in writing and approved by the
2020-04-21 Agenda Packet, Page 179 of 421
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City. Nothing herein shall preclude [Consultant from providing additional Services at
[Consultant's own cost and expense. See exhibit B for wage rates.
Hourly rates may increase by % for services rendered after [month],2 , if delay In
providing services is caused by City.
11. Materials reimbursement Arrangement
For the cast of out ofpocket expenses incurred by Consultant in the performance of services
herein required, City shall pay Consultant at the rates or amounts set forth below:
None, the compensation includes all costs.
[Crit or rate
Reports,, not to exceed $ $
[Capias, not to exceed $ $
Travel, not to exceed $ $
Printing, not to exceed $
Postage, not to exceed $ $
Delivery, not to exceed $ $
} Outside Services:
} Other Actual Identifiable Direct Costs: $
not to exceed $ $
not to exceed $ $
12. [Contract Administrators.
[City.
[Consultant.
1 3. Liquidated Damages late:
$ per day.
Other:
2020-04-21 Agenda Packet, Page 1.80 of 421.
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1 . Statement of Economic Interests, Consultant Reporting Categories, per Conflict of Interest
Code (Chula Vista Municipal Code chapter 2.02):
Not Applicable. Not an FPPC Filer.
F P'P"C Filer
Category No. 1. Investments, sources of income and business interests.
Category No. 2. Interests in real property.
Category No. 3. Investments,business positions,interests in real property,and.sources of
income subject to the regulatory, permit or licensing authority of the department
administering this Agreement.
Category No. 4. Investments and business positions in business entities and sources of
income that engage in land development, construction or the acquisition or sale of real
property.
} Category No. 5. Investments and business positions in business entities and sources of
income that, within the past two years, have contracted with the City of Chula Vrista or
the City's Redevelopment Agency to provide services,supplies,materials,machinery or
equipment.
Category No. 6. Investments and business positions in business entities and sources of
income that, within the past two years, have contracted with the department
administering this Agreement to provide services, supplies, materials, machinery or
equipment.
} Dist Consultant Associates interests in real property within 2 radial miles of Project
Property, if any:
2020-04-21 Agenda Packet, Page 1.81 of 421.
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15. Consultant is Real Estate Broker and/or Salesman
16. Permitted Subconsultants:
17. Bill Processing:
A. Consultant's Billing to be submitted for the following period of time:
Monthly
Quarterly
Other:
B. Day of the Period for submission of Consultant's Billing:
First of the Month
15th Day of each Month
End of the Month
Other:
C. City's Account Number: [TO BE ASSIGNED]
18. Security for Performance
Performance Bond,
Letter of Credit,
Other Security:
Type:
Amount:
Retention. If this space is checked, then notwithstanding other provisions to the contrary
requiring the payment of compensation to the Consultant sooner, the City shall be entitled
to retain, at their option, either the following "Retention Percentage" or"Retention
Amount" until the City determines that the Retention Release Event, listed below, has
occurred:
Retention Percentage-,
Retention Amount:
2020-04-21 Agenda Packet, Page 18,2 of 421
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Retention Release Event:
Completion of All Consultant Services
Other.-
Other.- The Retention Amount may be released on a monthly basis provided that
Consultant has performed said monthly services to the sole satisfaction of the Assistant City
Manager/Director of Development Services or his designee.
2020-04-21 Agenda Packet, Page 18,3 of 421
CITYOF
CHULAVISTA
Request for Proposals
Public outreach and Communication Support for
Chula Vista Districting Commission Activities
The City of Chula Vista (City) is requesting proposals from qualified professional
consultants to assist City staff and the Districting Commission in the development and
implementation of a Strategic Public outreach/Communication Work Pian ("Work Plan 111
This Work Plan will become an integral part in the community education and vetting
process for the preparation of a Districting Flan to establish four Council districts, in
accordance with Chula Vista City Charter, Section 300.5.
The Work Plan is designed to generate a high level of community awareness and
involvement in the districting process. The plan will address such issues as media
relations, stakeholder outreach, multilingual outreach material development, and public
meetoings/workshop participation of targeted stakeholders and tracking of results.
Estimated Proposal Timeline
Proposals must he received by December 1, 2014 at 4 p.m. The consultant selection
process will he conducted upon the close of the application period. It is anticipated that
the selected consultant will commence work in January 2015 upon approval of the Work
Flan by the Districting Commission. The estimated completion date for consultant work
is June 30, 2015.
General Information
The City of Chula Vista seeps written proposals from interested and qualified firms with
expertise in multi-lingual public outreach and communications. This campaign will
support and interface with the scope of work for the mapping consultant.
The City of Chula Vista Charter was amended by voters in November 2012 to require
that the City establish electoral districts from which the City's four City Council members
will he elected. The district elections are to he phased-in over two election cycles,
beginning with the 2016 elections. Charter Section 00.5., requires the four City Council
districts to he established no later than February 1, 2016; however, the City is
endeavoring to have the districts established by July 1, 2015. The Charter require
significant public outreach, preparation of a Draft Districting Plan, numerous public
meetings, preparation of a Recommended Districting ng Plan to be presented for City
Council approval, implementation of the Final Districting Plan, preparation of a report to
2020-04-21 Agenda Packet gage 184 of 421.
the City Council to accompany the recommended Districting Plan, and compliance with
established districting criteria. Accordingly, the City seeks a consultant to assist the
City's Districting Commission and City staff in this undertaking. More information is at
www.chulavistaca.gov/distri
Specifications and scope of work
The consultant will be tasked with working closely with the City's Districting
Commission, City staff and the 'Dapping Consultant to meet the Charter requirements to
establish Council districts, within the established timeframe. Specific tasks will include:
1. Becoming familiar with relevant provisions of the City's Charter and Municipal Code.
. Working with the Districting Commission, City staff and the mapping consultant in
implementing the work Plan to promote broad-based public input by residents and
targeted Chula Vista stakeholders in the development of various districting maps.
The targeted stakeholders may include, but are not limited to businesses,
community, social and/or non-profit organizations.
. Coordinating, scheduling, and attending up to ten (10) public outreach
meetings/workshops in various areas of the City to educate and engage targeted
stakeholders on the development of districting maps.
4. Providing translation services at public outreach meetings/workshops, as requested.
. Developing a variety of written materials which may include* fact sheet(s),
advertising, web content, public meeting fliers} social media posts} press releases,
newsletter articles, and other documents. The consultant will also coordinate
translation of certain materials, as requested.
. Assisting the Districting Commission, City staff and mapping consultant in
implementing an open and transparent process that promotes public consideration
of, and comment on, the drawing of districting lines.
7. Attending standing and special Districting Commission meetings to assist in the
implementation of the work Plan and time line for establishing four Council Districts
by no later than September 1, 2015.
The proposal must demonstrate that the Consultant has significant experience and
expertise in the following areas: multi-lingual community outreach and education
regarding electoral districting or other City initiatives; working with stakeholder groups;
meeting coordination and facilitation; and working with local governmental agencies.
The consultant rust demonstrate working experience or strong familiarity with
community-based-based or rani ations, non-profrl organizations and public agencies within
Ch ula Vista. �/ �/ �/
Proposal Form and-Content
The proposal should be no more than 20 pages inclusive of responses to items 1-6. To
assist us in the evaluation process, the following information is required in your
proposal:
1. Corer letter and introduction
. Methodology proposed
. Experience related to promoting public agency services and/or initiatives
2
2020-04-21 Agenda Packet gage 185 of 421.
4. Client References
Provide a list of three to five of your clients for whom you have performed similar
r
services,
Clients may be contacted randomly until at least two client references have been
contacted.
For each client please provide the client name, mailing address, contact name,
telephone number and services provided.
. Consultant Information — Provide information about your firm including:
Name, title, address, phone number, and email of the individual authorized to
negotiate with the City and contractually bind the consultant
0 Location
Number of years in business
0 Number of employees
0 Resumes of project supervisor and other key staff members or others who will
plan and direct activities, especially related to the pertinent experience of each
key participant who would work on this project, including any sub-consultants
0 The firm's background and experience in assisting cities, counties, school
districts or other districts with (re)d1stricting, i n c I ud i n g the experience of the
consultant in projects such as this one. If no experience, please describe
background and experience in community outreach/education for public
agencies.
Staff availability
Tentative Schedule of Performance
Scope of Services
The time constraints involved i n the project
6. Cost
Provide a cost proposal detailing a I I costs associated with providing the
requested services.
7. Supplemental Information
Consultants may provide supplemental information in pdf format such as brochures,
sample work, websites, or other supporting documentation that the vendor believes
will assist the City in making its selection. All supplemental information or
documentation must be marked as an appendix.
. Disclosure Statement must be completed and included in submittal
Evaluation Criteria
The Districting Commission and City staff will select a consultant that demonstrates
* Experience developing and implementing similar outreach programs
0 Experience working with and engaging stakeholder groups
* Capacity and ability to meet timeline
0 Itemized cost proposal
2020-04-2 Agenda Packet Page 186 of 421
Insurance
Insurance requirements for consultants are included in the sample two party agreement
(attachment A). The agreement will only be executed between the City and the awarded
consultant.
Business License
A business license is required in the City of Chula lista by any person who transacts,
engages in or carries on any business within the corporate limits of the city (Chula lista
Municipal Code 5.02.020).
City's Best Interests
This RFP does not commit the City to award a contract, to pay any costs incurred in the
preparation of the proposal to this request, or to procure or contract for services or
supplies. The City reserves the right to accept or reject any or all proposals received a
a result of this request, to negotiate with any qualified source, or to cancel in part or
entirely this FFP, if it is in the best interest of the City to do so. The City further reserves
the right to waive any technicalities or minor irregularities in bids received. The City
may require the selected bidder to participate in negotiations and to submit such price,
technical or other revisions of their proposals as may result from negotiations. The City
shall be the sole judge in determining award of contract.
Submission cif Proposal
Your proposal must be submitted via email to Tricia McEwen, Procurement Specialist,
tmcawen@chulavistaca.gov, by December 1, 2014 no later than 4 p.m. Late
submittals will not be considered for award.
Questions
Any questions you may have pertaining to this Request for Proposal should b
addressed to Tricia McEwen, tmcewan@chulavi taca, v. The deadline for questions i
November 20 no later than 4 p.m. All questions and answers will be posted on our
website on November 24 by 4 p.m. If you have not signed up for Planet Bids, visit
www,chulavistaca.gov/busin click on the link "Doing Business with Local
Government," then register for the bid list.
4
2020-04-21 Agenda Packet gage 187 of 421.
City of Chula Vista Districting
Phase One Workshops,
Tuesday 4,/7 Wednesday 4/8 Thursday 4/9 Saturday 4/11 Saturday 4/11 TOTALS,
I Attendance* 4�2 is 36 29 17 142
cipation" 9 8 13 is 12 60
COI Forms 0 3 0 2 0 5
Total Testimony 91 5 13 16 12 55
Ttanslation Requested* 8 3, 5 5 21
Filipino 5 2 4 1 0 13
Spanish 0 0 1 4 0 5
Chinese 2 1 0 0 0 3
Vietnamese 1 0 0 0 0 0
How dia,you hear.),* 14 11 __19 26 8 78
Eblast (Cityl Library, School) 3 3 7 4 2 19,
Community Coalition 3 0 5 5 2 15
Community Organization 1 2 0 6 0 9
News (earned and paid) 4 2 0 3 0 9
Outreach Consultant 1 2 3 0 2 8
Word of Mouth 1 0 1 4 1 7
Website 1 1 1 3 0 6
Social Media 0 1 2 1 1 5
*Number are based on data gathered on sign in sheets through self-reporting
**Data gathered from workshop minutes and forms submitted
2020-04-21 Agenda Packet, Page 18,8 of 421
City of Chula Vista Districting
Phase Two Workshops
Tuesday Wednesday Thursday
Saturday 5/16 Saturday 5/16 TOTALS
5/12 5/13 5/14
A�M PM
Total Attendance* 21 14
11 30 16 92
Participation* is 9 9 17 11
COI Forms 1 3 0
0 0 4
Total Testimony 14 6 9 17 11 57
Translation Requested*
Filipino 1 0 1 0 2 6
Spanish 0 1 0 2 0 3
Ch�inese 0 0 1 0 0 1
Vietnamese 2 0 0 0 0 2
�How did you hear?*
Eblast (City, Library, School) 1 1 2 4
Community Coalition 1
2 3
Community Organization 2 1 2 5
News (earned and p�aid) 1 1 2
Outreach Consultant 1 2
Word of Mouth 3 3
Website 0
1 2
Social Media i I I
*Number are based on data gathered on sign in sheets through self-reporting
**Data gathered from workshop minutes and forms subm�i'tted
2020-04-21 Agenda Packet, Page 18,9 of 421
ITEM #5
ATTACHMENTS FOR THIS ITEM WILL BE
UPLOADED WHEN AVAILABLE
2020-04-21 Agenda Packet Page 190 of 421
IN III til
C1TY' C,0UNC'1L
A,GEN' DA STIA, ""EMENT
CITY, OF
.....................................
CHUIAVISTA
April 21,202,0 File,ID: 20-0131
TITLE
ACCEPTANCE OF AUDITED, COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) FOR FISCAL YEAR
ENDED JUNE 30) 2019
RECOMMENDED ACTION
Council accept the report.
SUMMARY
Presented for City Council information and acceptance are the audited basic financial statements included in
the CAFR for the fiscal year ended June 30, 2019, as prepared by the independent audit firm of Lance S,oll &
Lunghard, LL,P.The audit report submitted for the City has received an unmodified (clean) op�inion from the
independent audit firm.
ENVIRONMENTAL REVIEW
The Director of Development Services has reviewed the proposed activity for compliance with the
California Environmental QualityAct(CEQA) and has determined thatthe activityis not a"Pro,ject))as defined
under Section 1,5378 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 1,5060(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 basic financial statements of the City of Chula Vista and has issued their opinion that
those statements present fairly,in all material respects,the respective financial position of the governmental
activities,the business-type activities,each major fund,and the aggregate remaining fund information of the
City as of June 30, 2019and the respective changes in financial position, and where app�licab�le, cash flows
thereof for the year then ended in conformity with accounting principles generally accepted in the United
States of America.
PIi3ge 1
2020-04-21 Agenda Packet, Page 191 of 421
I t"
The unassigned fund balance for the City s General Fund(Fund 100)totaled$27.2,million as of'june 30,,20�19.
This amount reflects 15.0% in unassigned fund balance (operating reserves) of'fiscal year 2018-19 actual
expenditures of$157.9 million, which includes transfers out to other funds except for transfers related to
Measure P,Measure A,and Public Liability Trust. The unassigned fund balance increased from$23.8 million
to $27.2 million when compared to June 30, 2,018, representing an increase of$3.4, million, and resulted in
the City's second consecutive year in full funding of the General Fund Operating Reserve (per the General
Fund Reserve,Policy- Policy No. 220-03).
In addition to the unassigned fund balance/General Fund Operating Reserve,the General Fund ended fiscal
year 2018-19 with $7.3 million in the Economic Contingency Reserve,which represents an increase, of$3.5
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 $3.5 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 2018-19 with approximately
4.6%in the Economic Contingency Reserve.
Lance Soll &Lunghard, LLP considered the City 01 s internal control over financial reporting to determine the
appropriate audit procedures for expressing opinions on the financial statements,but not for the purpose of
expressing an opinion on the effectiveness of the City's internal control. The 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 is included in the CAFR
for fiscal year 2019�. This was Lance So�ll & Lunghard, LLP's sixth year serving as the City's independent
auditors.
The City's Consolidated Annual Financial Report(CAFR),is provided as Attachment 1 of this report.
DECISIOM-MAKER CONFLICT
Staff has reviewed the decision contemplated by this action and has determined that it is not site-spe�cific and
consequently,the 500�-foot rule found in California Code o�f'Re�gulations 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 Counc�ilmember, 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 2018-19 Comprehensive Annual Financial
Report.
P �3ge 2
2020-04-21 Agenda Packet, Page 192 of 421
ONGOING FISCAL IMPACT
There is no ongoing fiscal impact as result of'this action.
ATTAC14MENTS
1. Fiscal Year 2018/19 Comprehensive Annual Financial Report
Staff Contact.-David B'ilby, MSBA, CPF0, Finance DirectorlTreasurer
P �3ge 3
2020-04-21 Agenda Packet, Page 193 of 421
........
CITY OF
CHULA VISTA
C a I i f o r n a
OP
7
110 1?'
...........
Comprehensive Annual L"M
Financial Report Reeele
fj A
I'IS 11 C"I'l A 1, YE A�R N"DE .............
j[U'N`E 3 0� 2 O'l 9
2020-04-21 Agenda Packet, Page 194 of 421
C17Yj 01"'F'
CHIL)IAVISTA
State of California
Comprehensive Annual
F 0 0
inancial Report
For The Fiscal Year Ended
June, 30, 2019
MaLor
Mary Casillas Salas
9!E Council
All Galvez
"Mike' i
Diaz Compiled under the direction of
John McCann
David Bilby
StephenPadilla
Director of FinancelTreasurer
CLtI,,Manager
Gary Halbert
2020-04-21 Agenda Packet Page 195 of 421
2020-04-21 Agenda Packet, Page 196 of 421
CITY OF CHULA VISTA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30��2019
'TABLE OF CONTENTS
Page
Number
INTRODUCTORY SECTION(unaudi
Letterof Transmittal..............................................................................................................................................
PrincipalOfflioimls................................................................................................................................................v
OrganizationalChart............................................................................................................................................vi
Certificate of Achievement for Excellence boFinaocimK.Repmrtiog....................................................................vii
FINANCIAL SECTION
IndependentAuditors' Report......................................................................................................................... I
Management's Discussion and Analysis(Required Supplementary Information)......................................5
Basic Financial Statements:
Government-Wide Financial Statements:
StatementofNer.posiboo......-.-.-.-...-.-.-.-.....................................................................................................27
Statement mfActi ities,and Changes in N'et Position..................................................................................28
Fund Financial Statements.*
Governmental Fund Financial Statements:
BalanceSbeeu..-...-.-.-..................................-.........................................-.-.-.-.-.-.-.-.-.-.-.-.........................34
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position....................................................................................................37
Statement mfReveoues,Expenditures and Changes in Fund
Balances....................-...-.-...-...........-.-.-.-.-.....................................................................................38
Reconciliation of the Statement of Revenoes'.Expenditures and
Changes in Fund Balances ofGmveromenzal Funds to the
Statementof Activdies...-.-.-.-.-.-.-..................-.-.............................................................................40
Proprietary Fund Financial Statements:
Statementof Net Position.....................................................................................................................42
Statement of Revenues, Expenses and Changes ioFund Net
Position..........................................................................................................................................43
Statementof Cash Flows ..-.-.........-.......-.......-.-...................................................................................44
Fiduciary Fund Financial Statements:
Statement of Fiduciary Net Position.....................................................................................................45
Statement of Changes in Fiduciary Net Position..................................................................................46
Notes*m��asi,c Financial.Statements............................................................................................................49
CITY OF CHULA VISTA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30��2019
TABLE OF CONTENTS(CONTINUED)
Page
Number
FINANCIAL SECTION(Continued)
Required Supplementary Information*.
Budgetary Comparison Schedule byDepartment-General.Fund.............................................................. 11.5
Budgetary Comparison.Schedule-Sundry Grants Special Revenue Fund................................................ 11.6
Budgetary Comparison Schedule-H.ousing SuccessorAgency 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 SupplementaryInformation................................................................................................. 1.23
Supplementary Information':
Non-Major Governmental Funds:
CombiningBalance Sheet................................................................................................................... 126
Combining Statement of Revenues,Expenditures and Changes in Fund Balances............................ 132
Budgetary Comparison Schedule by Expense Category:
GeneralFund....................................................................................................................................... 138
Sundry Grants Special Revenue Fund................................................................................................. 140
Housing Successor Agency Special Revenue Fund............................................................................ 142
Schedule of Revenues,Expenditures and Changes inFund Balances—Budget and Actual:
Transportation Grants Special Revenue Fund..................................................................................... 143
Parking Meter Special Revenue Fund................................................................................................. 1.44
Traffic Safety Special Revenue Fund.................................................................................................. 1,45
Storm Drain Special Revenue Fund.................................................................................................... 146
Town Center I Special Revenue Fund................................................................................................. 147
Open Space Districts Special Revenue Fund ...................................................................................... 148
Housing Programs Special,Revenue Fund.......................................................................................... 149
Housing Authority Special Revenue Fund.......................................................................................... 150
Transportation Sales Tax Special Revenue Fund................................................................................ 151
Public Education and Government.Fee Special Revenue Fund.......................................................... 1.52
Utility Tax Settlement Special Revenue Fund.................................................................................... 153
Park.Acquisition Development Capital Project Fund.......................................................................... 1.54
Residential Construction tax Capital.Project Fund.............................................................................. 155
BicycleFacility................................................................................................................................... 156
Assessment District Improvement Capital Project Fund..................................................................... 157
Development Impact Capital Project Fund......................................................................................... 158
Other Transportation Program Capital Project Fund........................................................................... 159
CapitalProjects Fund..........................................................................................................................160
Notes Payable Debt Service Fund.......................................................................................................161
Leases Payable Debt Service Fund......................................................................................................162
CityDebt ServiceFund....................................................................................................................... 1.63
Public Financing Authority Debt Service Fund.................................................................................. 164
.Municipal Financing Authority Debt Service Fund............................................................................ .165
2020-04-21 Agenda Packet, Page 198 of 421
CITY OF CHULA VISTA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30�2019
TABLE OF CONTENTS(CONTINUED)
Page
Number
FINANCIAL SECTION(Continued)
Non-Major Proprietary Funds:
Combining Statement of Net Position................................................................................................. 166
Combining Statement of Revenues,Expenses,and Changes in Net Position...................................... 167
Combining Statement of Cash Flows.................................................................................................. 168
Internal. Service Funds:
Combining Statement of Net Position................................................................................................. 1.69
Combining Statement of Revenues,Expenses,and Changes in Net Position...................................... 170
Combining Statement of Cash Flows.................................................................................................. 171
Fiduciary Funds:
Combining Statement of Net Position—All Agency Funds................................................................ 172
Combining Statement of Changes in Assets and Liabilities—All Agency Funds............................... 173
STATISTICAL SECTION
Net Position.by Component-Last Ten Fiscal Years.................................................................................. 1.76
Changes in Net Position.-Last Ten.Fiscal Years....................................................................................... 1.78
Fund Balances, Governmental Funds—Last Ten Fiscal.Years.................................................................. 180
Changes in Fund Balances,Governmental Funds—Last Ten Years.......................................................... 182
Assessed Value and Estimated Actual Value of Taxable 189
Property-Last Ten Fiscal Years............................................................................................................. 184
Direct and Overlapping Property Tax Rates-Last Ten Fiscal Years......................................................... 185
Principal Property Tax Payers-Current Year and Nine Years Ago .......................................................... 186
Property Tax Levies and Collections-Last Ten Fiscal Years.................................................................... 187
Ratios of Outstanding Debt by Type-Last Ten Fiscal Years.................................................................... 188
Ratios of General Bonded Debt Outstanding-Last TenFiscal Years....................................................... 189
Statement ofl)irect and OverLappingBondedDebt................................................................................. 191..
LegalDebt MargirtIn.formalion-Last Ten.Fiscal 'Years........................................................................... .192
Pledged-Revenue Coverage-Last Ten.Fisca.].Years.................................................................................. 194
Demographic and Economic Statistics-Last Ten Calendar Years............................................................ 195
Principal Employers-Current Year and Nine Years Ago.......................................................................... 196
Full-time and,Part-time City Employees by Function-Last Ten Fiscal.years........................................... 197
Operating Indicators by Function/Program-Last Ten Fiscal Years ......................................................... 198
Capital Asset Statistics by Function/Program-Last Ten Fiscal Years...................................................... 199
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.......................201.
2020-04-21 Agenda Packet, Page 199 of 421
2020-04-21 Agenda Packet, Page 200 of 421
Cln,'OF' me Department
IST F
inanc
CHULA V
March 251 2020
Honorable Mayor, Councilmembers, and Citizens, of Chula Vista
Chula Vista City Hall
Chula Vista, CA 91910
The audited Comprehensive Annual Financial Report (CAFR) of the City of Chula Vista for the fiscal
year ended June 30, 2019 is,hereby submitted to you.. The City comp i I.e s,and prepares,the annual.financial.
report to provide interested parties with reliable information concerning the financial condition and results
of operations for the City.
The basic financial statements are audited by an independent certified public accounting firm. The
purpose of the audit is to ensure that the financial statements present fairly, in all material respects, the
financial position, and the results of operations, of the City. Responsibility for both. the accuracy of the
information and the completeness and fairness of the presentation, including all disclosures,, rests with
City management. The financial statements have been prepared in accordance with generally accepted
accounting principles. This means that the statements have been prepared using guidelines that would
allow the user to make a meaningful comparison to the financial. statements of other similar entities. All
disclosures necessary to enab�le the reader to gain an understanding of the City of Chula Vista's activities
have been included.
Generally accepted accounting princip�les require that management provide a narrative introduction,
overview., and analysis to accompany the 'basic financial statements in the form of Management's
Discussion and Analysis (MD�&A). This letter of trans,m.ittal is designed to complement the MD,&A and
should be read in co�njunctio�n with it. The City of Chula Vista"s MD&A can be found immediately
following the report of the independent auditors.
The City of Chula Vista is required to undergo an annual. single audit in, conformity with the provisions
of the Revised Single Audit Act of 1996 and the United States Office of Management and Budget's
Uniform Guidance. Information related to this single audit,including a schedule of expenditures of federal.
awards, along with the independent auditors' reports on internal controls, and compliance with applicable
laws, can be found in a separately issued single audit report.
The Comprehensive Annual. Financial. Report for the City of Chula Vista includes the activities of the
primary government (City of Chula Vista) along with several "component units." A component unit is a
legally separate organization or entity for which the elected officials of the primary government are
financially accountable. Component units, although they are legally separate entities, are in substance
part of the primary government's operations and therefore included for financial reporting purposes. The
component units included within the City of Chula Vista's financial statements are the Chula Vista Public
691-510,51
276 Fourth—Avenue, Chula Vista, CA 919110 ww�w.,chti.'I,,a.-v-,i.,s,,taca.g,o,v (61, fax (619) 585-56,85
2020-04-21 Agenda Packet, Page 201 of 421
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. D�iego County with its, western border adjacent to
San D,iego 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. 1.9 1.1, and functions under a City Charter with a Counci.l./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.A.1torney, is elected on a citywide b�asi.s. The City Council
appoints the City Manager and the City Clerk. Municipal services provided include police, fire,parks,and
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 fro�m. SANDAG estimates that the
median household income in Chula Vista is $,75,59�7.
The City of Chula Vista, with a population of approximately 271,65 1, per the US Census is the
second largest community in.San-Diego County. The San.DiegoAssociation 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.
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Long-Term Financial. Planniing
The City updated the General. Fu.n.d .Lo�n.g�-Term. .Fi,.nan.cial. Plan as part of its annual. budget development
process. The forecast analyzed revenue and expenditure estimates and assumptions over a I O-year period
to assess the City's ability to continue current service levels,based on projected growth.,preserve the City's
lo�ng-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 p�lans accordingly. In summary, the Lo�ng-Term Financial
Plan provides an. in-depth analysis, of the City's fi.scal. condition. to aide in. pro�active -,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 fi.scal. year 202 1, primarily due to expenses related to pension, healthcare, and
public safety staffing costs.
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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 im-plications
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 function.s. Management of the City is responsible for e stab fi shing and maintaining
the internal control structure. This structure is designed to ensure that the assets of the City are protected
from loss,theft, or rnisuse. 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 aremet. 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 $1.5,000
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.
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Independen't Audi"t
C idej,t, ce'rti fied, pt bI
Eacli,� Year,the Oty' 'Im,s, an 'clltd,"
it peifi '-ned, by ,an, inctepet I i tc accounti,tig fi�,,rm. Tlu,s, year
the aud"I't was pe,,i,-fornied, by �the ftrni, of'Lance soll, aild L'ung',lia,11A, L't-OP", ""'I"he (au(Jitors, also conducted a
silligle audilt" designed to(niect fhe requii,,ements,of the federal, Revis,ed SIngle Audit Act of'111996 a d the
J� I LI -0 'm I �, ',� , eport on the 'basic
related U.S. GfIke of Mailagem-en,t and, Budget', U'ntf r�, Guidance. 'Tlite atid tor's 1,
fi I I 1�11 I I
nancial stafements call be fiotun,d i-n the finati,cic-1,11. section of thl"'s I'vpotl.
The atlditur"s report on ij:iternal controlsover finctu-mial reportintgccind,compIlance wit'll acppl 1 cable laws and
regulafiotl,�z canbe f6und "in aseparately isssued t-eport.
Awa,rds
The Govet-i'ment Finance Officers Assoclabon of tlie 'United, Stiates and Canada, (GFOA) awarded a
C,ert]",,fi c Cate, ofAch',jevement for Euellen-ce in Financial Repoiltitig 'to the C`ty, of Chutla ViSta for, its
Conipreliensive Alinual Fin ancial Report foi, the year ended-Jut"ie,30,201S-, ThIs was the 19"'consecutive
year,that the City,has rece,lved tli,is prestigious mard. 1',�n,orciet-tobea��w�a,,i,,-deda,.Cc,,rt,,'ific,a,teof-A,c,',I,,it,ev,,eiii�e,nt,
a govenimej,11,mu"st,pitbitsh an,easily readable and,effic,lent1yorgail,lized Cot,,,iipreb,e,j,i',(,s�i�,,v,eI Anncual Finat,,icial
Report. T'his report tntist satisfy 'both geiiei'mIly, acce,
If 'pted. accolL i mg, pruicIpies a�id, appl. cable legal
i-equi,runents,
A Ceilificate of A,clu'ev,em!,,ent is vall'd, f
or a period of one year mily. We bell"'eve t1i,at our current
Comuprelien,sive Annua] Financial Repoll contI1.11,11C,S1 'to, tneet, the, Cc-rtlficate of Aehi,evemen,'t Rrogn-am"s
el"g"Whty, for another certlffiicate.
requi alid w ',are, agai,nSL[`bm,,'it't'mg it to GFOA to d,eter
-rements
Acknowledgments,
I'he preparation of this Comprehensive Annua. Fulancj'al R,epoi:l cotild not have bleen, accomp'.1"IsIlled,
w'Ithout the efficient aild, dedicated services of'the entire ftiaance staff throughou't, the fiscal year,,, W"e
wo,tild, like to thank all tholse ndMd-tials M1,11-o assi.Sted atid conti"buted, to thepreparatton of this repoll.
Acknowlledg n' C-Iltn'I'Llst, afis.,o'be given to,; the Mayor and C ity Coundl, alojig with the City Manager, fol-7
their coj fimied- 1"intlerest in planning and. conductimg the', operations oftlie City of Cliula, ViSta in a
responsibleand progj,-css'iv,c6"i,iia,n,ner.
Rels'pect'Iftilly suhmlitted"I
tle 5�,,
David 'Btlby
Director offinance/Treasurer,
276 ,Fourfli-Avetlue, !�,u�,�ai, vista,, CA 91910 WW lavi (619)11 691-5051
a .ac et fax
2020-04-21 Agedz t wchul staxa.gov
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City of Chula Vista
List of'C�ity Officials
As of June 30, 20,19
City Council
Mary Casil�las Sa�las Mayor
Stephen Padilla Deputy Mayor
Michael Diaz Cou�ncilmember
Jill Gialvez Councilmem�ber
John M�cCann Councilmember
Administration
Gary Halbert C,ity Man�a�ger
M�aria Kachadooria�n Assistant C,ity M�an�ager
Kelley Bacon Deputy City Ma�nager,
Glen R. Googins City Att,orn�ey
Kerry K. Bigelow City Clerk
Department Heads
David Bilby Directo�r of Fin�ance/Treasu�rer
Kelly Broughton Director of Development Services
Eric Crockett Dlirectoir of Economic Developm�e�nt
Courtney Chase Dlirector of H�uman Resources
Edward Chew Director of Information Technology Services
Jim Geering Fir�e Chief
1rac,sema Q,uilantan Dlirector of Public Works,
Roxa�na Kennedy Ch�ief of Poli'ce,
Tracy La�m�b Dlirector of Community Services
William Valle Director of Engineering & Capital Projects,
2020-04-21 Agenda Packet, Page 205 of 421
V
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1% A%pw
k11TY OF
CHUL, AVIS' I'
urganizational Chart-
Cilty Attor�ney I= CITIZENS 1OF CHULA VISTA
Citizen Advisory Citizen,Advisory
Commissions Boards
71
City�Ma�nager City Clerk
Deputy City Manager Assilstant Cilty Manager
Hurnan Animal Care
Police Resour�ces, Facility Public Works Finance
Fire �Info &Tech Community Engineering& Economic
Services Services Capital Projects Development
I L
Li'b ra r�y Development Communications
Services,
Recreation Successor �Housing
J Age,nicy to RDA Authority
2020-04-21 Agenda Packet Page 206 of 421
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Government Finance Officers Association
low—,*A 0-"%k
Certificate of'
Achi*evement
flor Excellence
0
in F-, inancial
Reporting
Presented to
City of Chula Vista
to
Califfornia
For its Comprehensive Annual
Financial Report
for the! Fiscal 'Year Ended
June 30, 2018
Executive Director/CE0
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INDEPENDENT AUDITORS' REPORT
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
Report on the Financlall Statements
We have audited the accompanying financial statements of the governmental activities, the business-type
activities, each m�ajor fund, and the aggregate remain�ing fund information of City of Chula Vista,
California,, (the City) as, of and for the year ended June 30, 20119, and the related notes to the financial
statements,, which collectively comprise the City's basic financial statements as listed in the table of
contents.
Ma�nagement'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 aud�it. We co�nd�u�cted
our audit in accordance with auditing standards generally accepted in the United States of America and
the standards applicable to financial aud�its contained in Go�uernment Auditing Standards, issued by the
Comptroller Gen�eral of the United States. Those standards requ�ire that we plan and perform the audit to
obtain reasonab�le assu�rance 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 au�d�itor's jud�gm�ent, including the
assessment of the risks of material misstatement of the financial statements7 whether due to fraud or
error. In making those risk assessments,1 the auditor cons,iders 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 p�u�rpose of expressing an op I ini I on 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 wel�l as evaluating the overall presentation of the financial
statements.,
We be,lieve that the aud�it evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinions.
P. T.i m e G I q.b.a 11
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Ls, L 0
To the Honorable Mayo�r and Me�m�bers of the City Council
City of Chula Vista, California
0 inlions
P 0 0
In our opinion�, the financial statements referred to above present fairly, in all material respects,, the
respective financial position of the governmental activities,, the bu�siness-type activities, each major fund,
and the aggregate remaining fund information of the City of Chula Vista, California, as, of June 30, 20�19,
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 Ulnited States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America. require that the management's
discussion and analysis, the budgetary comparison schedules, for the General Fund and Sundry Grants
special revenue fund and 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 schedu�le of changes in net pension liabi�l�ity and related ratios — safety, the schedule
of plan contributions—safety, and the schedule of changes in the total OPEB liability and related 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 p,lacing 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
ofAmerica, wh�ich consisted of inqu�iries of management about the methods of preparing the information
and comparing the information for consistency with management's responses to our inquiries, the bas,ic
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 exp�re,s,s an opi�n�ion 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, budgetary schedules and statistical section are presented for
purposes of add�itional 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 underlyin�g 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 b�as,ic financial statements or to the basic financial statements themselvesy
and other additional proced�u�res in accordance with auditing stand�ards generally accepted in the
United States of America. In our op,inio�n, the combining and individ�u�al nonmajor fund financial statements
and schedules are fairly stated, in all material respects in relation to the bas,ic financial statements as a
who�l�e,.
The introductory and statistical sections have not been subjected to the auditing procedures applied in the
audit of the basic financial statements and,, accordingly, we do not express an opinion or provide any
assurance on them.
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To the Honorable Mayor and Mernbers,of the City Council
City of Chula Vista, California
Other�Reporting Required �by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
March 25, 2020 on our coins ideration of the City's internal control over financial reporting and on our tests
of its compliance with certai�n� provisions of laws, regulations,, contracts,,, and grant ag�reem�ents and other
matters. The purpose of that report is solely to describe the scope of our testing of internal coin�trol over
financial reporting and compliance and the resu�lts of 'that testing,, and not to provide an oplin I ion on the
effectiveness of the City's internal control over financial reporting or on compiliance. That report, is an
integral part of an audit peirformed in accordance with Government Auditing Standards in considering
the City's internal control over financial reporting and compiliance.
Brea, California
March 25, 201210
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CITY OF CHULA VISTA
NIANAGENIENT'SDISCUSSION ANDANALYSIS
.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, 2019. 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:
L -At June 301 201.9, the assets and deferred outflows, of the City exceeded its liabilities and
deferred inflows by $1,438.3 million (net position). Total net position consisted of net
investment in. capital. assets of$1,31.9.6, million, restricted. net position of$167.2 million., and
unrestricted net position of a negative $48.5 million.
2. Total unrestricted net position for governmental activities was $66.7 million lower than the
prior fiscal year, a decrease of 32.36%, whereas unrestricted. net position for business type
activities, was $12.3 million higher than the previous year, a 15.66% increase.
3. The City's total net position increased by $64.3 million in fiscal year 2019�, including a
restatement of net position. for governmental. activities. The net position for governmental
activities increased by a net $57.6 million, while the net position for business type activities
increased by $6.7 million.
4. The City's governmental funds reported combined ending fund balances of $289.3 million,
an increase of $30.8 million., or 12%, net of a negative $.90 million restatement for fund
balance.
5. Total citywide liabilities decreased by $17.5 million. Liabilities, for governmental activities
decreased by $18,.2 million offsetby an increase of$.70 million for business-type activities.
6. The City's total long-term debt obligations for governmental activities had a net decrease of
$12.5 million or 6.20% during fiscal year 2019. The decrease is primarily due to the
principal payments or debt retired in the amount of$13.3 million offsetby new capital leases
in.the amount of$.76 million issued during the fiscal year.
7. On June 5, 20�18, the City's voters approved Measure A, a $0.50 sales, tax to fund public
safety staffing and services, with an effective date of October 1, 20,18. Sales tax will 'be
collected in perpetuity and is estimated to provide approximately $18.3 million annually.
Sales tax collected in relation to Measure A totaled $14.1 million for the fiscal year.
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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. (.RS1) 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 si.m.ilar to private-sector business. They are
comprised of the Statement of Net Position and Statement of' Activities and Changes in
-Net Position.
The Statement qf' Net -Position presents information on. all the City's assets and deferred
outflows, along with liabilities and deferred inflo�ws, with the difference 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 A ctivities, and Changes, in Net Position presents information showing how the
government's net position changed during the fiscal year. All changes in net pos,ition 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).
The government-�wide 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, Community Development, 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 customers, for goods and services.
The business-type activities of the City include the Sewer Fund, the Sewer Development Impact
Fees, the Development Services Fund, the Chula Vista Elite Athlete Training Center Fund, and
the Transit Fund.
Discretely Presented Component Units - The City of Chula Vista has no discretely presented
component units to report upon.
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Fund Financial Statements and Major Component Unit Financial. Statements
A. fund is a grouping of related accounts, that is used.to maintain control over resources that have
been segregated for specific activities or objectives. The City, like other state and local
governments, uses fund accounting to ensure and demonstrate compliance with fin.anc e-related
legal requirements. All the funds of the City can be dividedinto 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 -Fundv — 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 spendab�le 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 govemment-wide financial statements.
By doing so, readers may better understand the long-ten-n impact of the govemment'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 pages immediately following each goverrimental. fund
financial statement.
As of Fiscal Year 2018-19, the City maintains numerous governmental funds within the adopted
budget and its, financial system. However, for financial reporting, the funds are summarized as
follows for presentation purposes:
Fu�nd Ca�tego�ry Major Fund�s Non-Major Fun�d�s Tota I
Genera! Fund 1 0 1
Special Revenue 2 15 17
Capital Project 1 9 10
D�ebt Service 2 3 5
Permanent 0 0 0
Tota�l Presented 6 27 33
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.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.
PropHetary 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
enterprise funds to account for its sewer, development services, transit, 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 usesinternal 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 govemment-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 concerning the City"s 'budgetary results for the
general fund and all major special revenue funds with an appropriated budget. Required
supplementary information also includes trend data for the City's pension plans and other
postemployment benefits.
Other supplementary information, including combining statements for nonmajor governmental
funds,, nonmajor proprietary funds,, internal service funds, and all agency funds, are presented
immediately following the required supplementary information. Budgetary comparison.
schedules are also included in this section for all nonmajor governmental funds with an
appropriated budget.
2020-04-21 Agenda Packet, 8 Page 216 of 421
GOVERNMENT-WIDE FINANCIALANALYSIS
Net Posibion
.As noted earlier, net position. may serve over time as a useful indicator of a government's
financial position. For the City of Chula Vista, total net position (governmental and business-
type activities) totaled $1,438.3 million at the close of the fiscal year ending June 30, 2019. This,
is a net increase of$64.3 million when compared to the prior year. There was an increasein the
City's governmental funds of $57.6 million. and. an. increase in business-type activities of
$6�.7 million. A summary schedule follows which shows the components that make up the City's
net position at June 30, 2019 and 2018.
City o�f Chula Vjista
'Net Posiflon
Hscal Year Endiong June 30
,Giov,e,rTiimienit,,aiil�,Acti�vi�ti�ile�s B,u�si�riiiie�s�,s-'Type,Acti�vi�ti�le�s Totai
210119 201,8 201,9 21013
2018
,Current As-sets 285,691,101174 221,79,1,"919, 129,773,395 113,2 7 6,199 416,464,469, 3 3 5,1015 8ij 17
No,nCurrent Assets 4 8,,5 2 L 7 109, 72,98,01,579, 2 5 4,2 1 101) (3 7101,10167) 4 Si,2 6 7,49S, 72,61101,512
181,11 7 5 1,16,011,101111,13,011 3 2 2,,10&9,,,,7 4,01 327,687,65,01 50113,9,012,9'1115 4 8,7,69,8,7 8,01
.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
TotailkAss,ets 1,517,1012 5,95 8, 1,454,773,627 45 1,6,0118,92 5 44,01,593,782 1"19 681,613 4,8,8,3 8,95,3 67,4,019,
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
De�ferre�d outflbvd of rasourcesq 518,1758,1574 7 7 1193 7 11 4 S 2 4,1167,1679, 6,1 7 59,191,611 6,2 P19,2 6,2 5 3 S 411 6,97 11 4 4 3
TotaJ Deferred Outflows 58,758,574 7 7 93 7��,4 82 4,167,679, 6,7 59,9,61 6,2 92 6,2 5 3 8,4,6,97��,4 4 3
CurreM Uabidh�ties 41,40011,58,01 35,429,249, 2,547,1039, 1��,5 8,88,7 13 43,94 7,&19, 3 7 1011 17;9 6 2
No,n-Current Liabi�ities, 497,8,013,29,8, 5 2 1,98,1 97 8, 3 8,39S,5 210, 3 8,65 6,101162 5 3 6,21012,8,18, 5 6,011,63 8,1014011
TotaJ Liabilities 539,21013,878, 5 5 7,411,2 2 7 4,01,946,559 4,01,244,775 5 8,011,1501,4 3 7 5,97,65 6,10,012
Deferred��nflbvjs o,,f rescurces, 11,1'93,4.81 5 7,49,01,2 86 1,:9,17,918, 8,8,2,2 64 13,111,4,013 8,372,55,011
Totai 1�Defe rred[nt[aw,s 1,11,193,4815 7,49,01,286, 1,917,9181 81812,264 '13,111,4,011,3 6,372,55,011
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Net Rositi�on
Net�nvestment: 9,97,5 6,111,2 87 29,,,,9,,3 3,501,3 3 2 2,1017 2,495 327,6817,65,01 3,1119,,,,63 3,7 812 3 5 7,62
IR,estr��,,cte d 167,2 21011,1118,4 14 3,95 81;9,"1 1011 67,2 2101,1184 "143,95 81;9,11 101,
U n restt�cte d (21016,1011,82,2 117) 9,911 8,39,6 3 2 7 8,1 5 3191,1015 4 (48,115 5 4,167101) 127,1543,1763)
T,Dtaii Met Pmitloni $1,102 5,1874.61,9 $ 96117;909,5961, 412,91112'12 7 $-406,226,71C4 $1-P3,74,1036,3010
J, jr
.As the table above illustrates, an. amount of $11319.6 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 i,.s 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.
2020-04-21 Agenda Packet, 9 Page 217 of 421
.A. portion. of the City's net position i.s restricted. for governmental activities — $167.2 million. or
11.6% — and represents resources that are subject to external restrictions on how they 'may be
used. Restricted net position. increased $23.3 m.i,.I,.Iion from the prior year mainly due to revenues,
exceeding program costs for capital related projects, public safety, and community development
programs.
Unrestricted. net position represents the portion. of net position. that can. be used to finance daily
operations without constraints estab�lished by debt covenants, enabling legislation, or other legal
requirements. The remaining balance of unrestricted net position — ($,48.5) rni.1.1ion or (3.38%) —
is comprised of($139.,3) million for governmental activities offset by $90.8million for b�usiness-
type activities, a decrease of$78.9 rnillion from the prior year.
.At the end. of the fiscal year, the City was able to report positive balances for al.l.
categories, of net position for its b�usiness-�type activities, however, both the total primary
government as, well as the governmental. activities column show a negative unrestricted net
position as a result of net pension and total OPEB liabilities.
2020-04-21 Agenda Packet, 10 Page 218 of 421
0,0
Changes in NetPosition
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 .,Positio�n. This statement provides the reader with info�rmation 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 ofActivities.
City of Chula Vista
Summary of Changes in Net Position
F 0
i.scal Year Ending June 30
Governmental Activities; Busine�ss-Type Attlivities Total
,2019 2018 2019 2018 20,19 2,018
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Revenues:
IP,rogiram Revenues.,
Charges for Services $ 42,146,866 52,511,700 54,796,228 49,668,903 9,6,943,094 $ 102,180,603
Operating Grants&Contributions 20,686,6,17 21,246,015 163,380 1014,89,9 20,849,997 21,350,914
Capital Grants&Contributions 27,052,711 33,859,885 33,859,985
General Revenues,
Property Taxes 59,841,972 56,512,850 59,8�41,972 56,512,850
Sales Taxes 73,187,780, 57,541,043 73,187,780 57,541,043
Franchise Taxes 12,121,018 11?750,1912 12,121,018 11,750,192
Utility User Taxes 4,88,2,704 5,563,2911 4,882,7�04 5,563,291
Business LicenseTaxes 1,554,970, 1,532,647 1,55,4,970 1,532,647
Transient Occupancy Taxes 4,501,935 4,1,,04,886 4,501,935 4,104,986
Property Transfer Taxes 10514,0117 1P340,086 10514�017 1,340rD86
Construction Taxes 10,629,530, 8,205,054 10,629,530 8,205?054
Investment Earnings, 12,243�,6�85 5,652,663 4,575,679 1,155,739 16,819,364 6,808,402
Miscellaneous 13,963,434 12ffl675,502 252,213 414,69,6 14,215,647
Tra nisfer from Successor Agency (1) - (1)
Gain(Loss),Disposal of Capital Assets 102,283 G�0,770 1G3,053 -
Total Revenues 284,42.9,5,22, 272,495,813, 59,848,2,70, 51,34�4,237 3,44,277,792 323,8401,050
Expenses:
General Government $ 27,922,521 29,311,449, 27,922,521 $ 291,311,449
Public Safety 111,269,341 106,802,130, 111,269,341 106,802,130
Community Development 11,153,109 18,617,269,
Community Services - -
Public Works 57,563,725 72,192,449, 57,563,725 72,192,449
Parks and Recreation 14,633,191 9,5530392 14,633,191 91,553,3,92
Library 1,007,8�69 1,542,733 1,007,mq 1,542,733
Interest or Long-Term Diebt 6�,740,8 77 70718,905 6,740,877 7,718,905
Sewer Funds 36,815,795 34,857,0166 36,8 15,7 9 5 34,857,066
Bayfront Trolley Station 27 - 27
Transit 160,797 13,008 160,797 13,008
Sewer DlFs 495,865 34,547 495,865 34,547
Devellopmert Services Fund 10,755,535 10,683,709 10,75�5,535 10,683,709
Chula Vista Mini Golf Course -
Chula Vista�Elite Athlete Training Ctr 59 5,579 676,260 595,579
Totail Expenses 230,290,633 245,738,327 48,823,571 46,264,617 267,961,095 272,709,415
..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Increase/(Decrease),iin Net Position Before
Transfeirs, 54,138,8�89 26,757,486 11,024,699 5,079,620 65,163,588 31,837?106
Transfeirs 4,339,276 4,170,702 (4,339,276) (4,170,702) -
Extraordinary Gain(Loss), - - - -
Change in Nat Potiitioih 5118,478,165, lo'g2s,188 6,685,421 908"918 65,161,598 A1,8A7,106
Net Position,Beginining of Year-Restated 96,6,909,004 9,36,881,408 406,226,704 405,3�17,786 1,373,135,708 1,342,,19,9,194
Not�Position,End of Year $ 1,025,387,169 $ 9617,809,5-96 $ 412,912,127 $ 406,226,704, $ 1,438,299,296 $ 1,374,036,30,0
2020-04-21 Agenda Packet, 11 Page 219 of 421
Further analysis is provided within the governmental and business,-type activity sections below.
Governmental Activifles
Governmental activities increased the City's net position by $57.6 million, which partially offsets,
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 $8,9.9 million in program
revenues from governmental activities in fiscal year 2018-19, a decrease of$17.7 mi.l.l.ion. 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.
Expenses, and Program Revenues
Governmental Activities
51,20
10,0,
580
$6�O
$40
$20
GenRr�a,l Ru b I i c Saf ety Community �Public'Works P,arks and Library
Government Development Recreation
NJ Expenses $27,922,521 111,269,341 11,153,109 57,563,725 14,633,191 LOG7,869
..................."I'l""I'll""I'll'll""I'll""I'll",lI............... .................
ro/ii,Total Program Revenues $5043610906 24�P369199�7 2 5�0 13 6���349 30,271$139 20134019,64 2)536p839
Total program revenues from governmental activities were $89.9 million in fiscal year
2018,-19. Program revenues are derived directly from. the program itself or from parties outs,ide 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.
2020-04-21 Agenda Packet, 12 Page 220 of 421
.0"1
unarges fir Services had a net decrease of $1 O�.4 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
lncreas,e�/
iecreiasie
Servlic�e Categgory, 2,01 9 2 01,8 I'D
Ge ne,ir a G ove ir n m le,n t 81,'5 62 F T9 2 (11�3 5 5 7 F;3,9�7)
IP"L1 13, i C S a fl,EtV 5 W,8,65 2 2 7 17 8,,'67 4 5 6 8,6,'5 5 3
19 3 3 2)
'92101 "1 2
COM M U n ity Dev,el���olament 4,111 7 101,11111 W111"I"!9 5 '17 5 2 7
IP"L1 13 i C"W o,ir k",s 23 1'19 75722
5 6 2 W,84",',1 2 3 4 87
Ra ir k",s,a n d IR,,,,E,c re,a t i o n 2 W,''13 41W19,6,4 ''I 49011"W"2 3 6 644,728,
L i la ir�a ry 8,7 7��!17 44 8,72��W'352 5��W'392
3.64,& 4
42,146�p,,0,66 5 2,p S 1,,1,p 700, $1 1110 1113
Totia I Chiia rg, 'e,,S f0f Slervicies Vill P
Operating Grants and Contributions for governmental activities had a net decrease of
$0.56 million, from the previous fiscal year. Changes by service category are summarized in the
table below.
Operating Grants and Contributions
As of June 30
1n!cr'e,a,se/'
Category 2019 2018, (Decrease)
General Government $1 324,010, $ 2,204,996 $ 0'�,-880,986)
PublicSafety '18,4993,627 1413051,438 41,188,189,
Comni�unity Development 1�175,8oS42 4,p643,?084 (2,ji,884j,242)
Public'Works 1,1000, 2o,000 (1,0000)
1091"o 90,497' 18�p641,
TotaI Operat"IngGrants and
Co,ntributions, $ 20,606,617 $ 21,2466110015 (55,91398)
Capital Grants and Contributions for governmental activities had a net decrease of$6.8 rnillion.
from the previous fiscal year. Changes by service category are summarizedin the table below.
Capital Grants and Contribution
As of June 30
increase/
Service Category 2019 20,18 (Decrease)
General Government $ 10,80001, $ 740527 $ 33P474
Publ[c.Safety 11,143, 18,139 (6,99,6)
Community Services 18,676,3�12, 21,855,233 (3,178,91:21)
Pu�blic'Works 6,707,298 2,715,972 3,991,326
Parks and Recreation - 608110440 (6P81'10440)
Library 1,549,957 2,38�4,574 (834,617)
.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Total Capital Grants and
Contributions $ 27.;05207:11 $ 53,859,885 (61807J74)
2020-04-21 Agenda Packet, 13 Page 221 of 421
10"
ueneral.,Revenue,v are al.l. other revenues not categorized as, program revenues such as property
taxes, sales taxes and investment earnings. Total general revenues from governmental activities
were $194.4 million. in. fiscal. year 201.8-1.9. The largest percentage of general revenues received
during the year for governmental activities were taxes of $168.2 million, which included
significant amounts for Property Taxes, of $,59.8 million, Sales Taxes of $73.2 million., and.
Franchise Taxes of$12.1 million. Taxes 'increased a total of$21.7 million from the prior year
primarily due to sales tax related to Measure A that went into effect this fiscal year to fund.
staffing and services for public safety.
The City's G,eneral Revenues increased as a whole by $29.6 million when compared to the prior
fiscal year. While most of the revenue categories increased.moderately from last year, there were
significant increases in Property Taxes, Sales Taxes,, Construction Taxes,, Investment Earnings,
and Miscellaneous Revenues. These significant changes are described in detail.below.
General Revenues
As, of June 30
li,i�icreil,,Se/
201 19 D�ecrea�se)111
Pi,operty Ta��Kes, 5,611�,5,22�..950 311�,3 2,9,11.1 2 2,,
Sa es,'Ta�Kess,, 71'3,�,1.97��,7.90 1 646,�.737'
F r a nc.111i e T a 111K e:,s 1 2 1 2 11.,75,011 2,19,212 370111,812111116
U t i ty Us,e�r'T a'11K es,, 411111,SUS1112��,704- 5.1��5 6 3 2S,I (63Q,587)
�5,us,,i n es,s L i c e ns,e'T a x es,, 1��,5,32 6447" 2 2 3,2 3
'T i,a ns e n t:Occu p a ncy T a�Kes, 10411,396 3,97"11,0419,
Property Tra ns,,f e-rTa"Ke,s, 34011,096 2,73�.1,932,
Construct���an Ta"Kes,, 101. S111112 05..054 2,��,42,411,4'76
��nves,tment:Earnings, 1 2 2,4311�,635, 5��.61,52 663 2,,
M��[,_s,c e a n e o,us, 23�.1,9,631�,434 1 61117,5�,502, 2.971'�.1,932,
Revenues 11914�441..;,045 5 29,.1 51162,A,831,
The increase in property tax revenue can be attributed mainly to an increase in total assessed
property value combined with a significant decrease county-wide in, the total number of
foreclosures in comparison to the prior year. The increase in sales tax revenue is largely
attributable to the co�llection of the City's 0.5% Measure P transaction, and use tax to fund asset
replacement as well as the new collection of Measure A sales tax that into effect
October I 1 2018. 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 an increase in
development activity in the fiscal year. The increase in Investment Farnings 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 reco�gnized in the statement of activities.
2020-04-21 Agenda Packet, 14 Page 222 of 421
Total governmental activity type expenses were $230.3 million in fiscal. year 201.8-1.9�. The
largest expenses were incurred for Public Safety, Public Works and General Government. These
three activities combined. account for 85.44% of all general activity expenses. These expenses do
not include capital outlays, which arereflected in the City's capital assets.
'e�,ntal"],, ',",,E,xpeii,se,,s 'by Actlmv�'Ilm ty,
Governlin
co mm m I'Ll�ri��
Development 2 S%
5%
FarR s and Rac�reafio)�,n
GC/S
Li bii rs ry
��P L b I i c 9 a fety I n t e�r est n n Lo n g--Terrri�
48% Debt�
3%
Geneiral Goverrrrient
1 2%
Business 'Typ�e Activities
Net position for business-typ,e activities was $41.2.9 million., an increase of$6.7 millio�n from the
prior fiscal. year. Overall expenses, for the b,usines,s-�type activities showed a $,2.5 million increase
over the previous fiscal year primarily related to sewer program costs.
Total program revenues for blusiness-typie activities were $54�.8 million and are composed
primarily of sewer fees ($4�5.5 million) and development fees ($9.3 million),. Total expenses for
the 'business-type activities were $48.8 million and were mainly for expenses related to Sewer
($36.8 million) and processing of development permits and plans ($10.8 million).
2020-04-21 Agenda Packet, 15 Page 223 of 421
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 allocati.ons
and to maintain control over resources that are legally, or otherwise, restricted for specific
purposes,. The following is a discussion. of the significant changes, for the City's 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 $,1.88.1. m.i.l1ion in revenues and $1.84.9 milhon. in expenditures, resulfing in
revenues over expenditures in the amount of $, 3.2 million. After accounting for 'net other
financing sources, of $7.5 mi.1l.i.o�n., the fund balance for the General Fund. increased by
$10.,7 million primarily due to the increase in sales tax related to, Measure A that went into effect
th.i.s fiscal. year.
Total. fund balance at June 30, 2019 was $118.9 million., composed. of$136.0 m.illion. in. assets
offset with $8.5 million in liabilities and $8.6 million in deferred inflows of resources. Total fund
balance included $7.6 mflli.on of nonspen-dable, which represents, that porti.o�n. of fund balance
that is 'not available for appropriation. Committed fund balance totaled $46.4 million, including
$39.1 million committed to various capital projects and $7.3 million committed for economic
contingency. 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 $41.5 million,
represents that portion of a fund balance that includes amounts that are constrained by the
government's intent to be used for specific purposes, but that are neither restricted nor
committed. The City Council has delegated its authority to assign, fund balance amounts to the
City's Director of Finance. The final component of total fund 'balance is unassigned fund
balance. Totaling $23.4 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.
The Sundry Grants fund had total revenues of$20.8, million. and expenditures of$13.2 million,
resulting in revenues over expenditures in the amount of $7.6 million. The Sundry Grants fund
balance increased by $5.9 million for the fiscal year, after accounting for net other financing uses
of $1.7 million and a restatement of ($0.5) million. Total fund 'balance at June 30, 2019 was
2020-04-21 Agenda Packet, 16 Page 224 of 421
$9.9 million composed primarily of restricted fund balance, except for a small amount of
0 1
nonspendable fund balance comprised of prepaid costs.
Housing Successor Agency Fund — The California legislature voted to end 'redevelopment
agencies onFebruary 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 total revenues of $2.5 million composed primarily of interest
earnings, property rentals and loan repayments from affordable housing projects. Total. fund
balance as of June 30, 2019 was $12.8 million, a $2.5 million increase from the prior year,
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 $1.8.1 million attributable to building permit fees for new
development. Expenditures totaled $4.2 million, composed primarily of capital expenditures on
Telegraph Canyon. Drainage, Transportation. DIF, and the Western Transportation D�IF, which.
combined for $3.5 million.
Total fund balance increased by $9.3 million for the year. At June 30, 2019, fund balance in the
amount of $55.0 million was presented as, restricted fund balance related to various capital
projects for public facilities due to new development.
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
$44.4 million, an increase of $6.3 million from the prior fiscal year. In addition, non-operating
revenues totaled $4.4 million which included interest income and a gain, on disposal of capital
assets. Operating expenses totaled $36.9 million for the fiscal year, with the most significant cost
related to the wastewater treatment by the City of San Diego in the amount of$29.3 million.
After accounting for all revenues and expenses, both. operating and non-operating, net pos,ition of
the fund increased by $,8.9 million for the year, totaling $252.2 million as of June 30, 2019. Of
total. net position, $125.2 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 $,123.8 million., comprised of cash and
investments ($116.2 million) and accounts receivab�le ($7.7 million). Fund liabilities at the end of
2020-04-21 Agenda Packet, 17 Page 225 of 421
the fiscal year totaled $1.6.3 million., of which $1.7 million were considered current liabilities,.
The fund had no outstanding bonded debt.
Sewer Development Impact Fe�e 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.,3 million. "In addition, non-operating revenues, and expenses netted
together for a total of $31 million. in expenses over revenues mainly due to interest expense
greater than interest 'income for the year. Operating expenses totaled $20,000 for the year,
comprised of administration. and depreciation..
Net position of the fund was negative $14.3 million primarily d ue to an interfund, loan. and was
comprised of $4.2 million in assets and $18.6 million in liabilities. There are no deferred
outflows, or inflows.
.Development Services Fund — This fund. accounts for revenues and expenses 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 sp�ace, and landscape planning; public infrastructure construction,
grading and building permits.
Operating revenues totaled $9.4 million and were primarily comprised of permits, and fees.
Operating expenses totaled $10.8 million for the year, mostly comprised of personnel service
costs. Nonoperating revenues and expenses were comprised of interest revenue. The sum of all
transfers reflect funding to and from other funds for subsidies and overhead expenses.
Net position of the fund was negative $21.5 million primarily due to, long-term pension
liabilities. Assets, (both current and noncurrent) totaled $1.7 million. Current liabilities were
$0.73 million and were largely attributed to compensated absences accrual ($0.3 million),
accrued liab�ilities, ($0.2 million), and accounts payable ($0.25 million). Noncurrent liabilities
' il' * I the deferred
totaled $ 23.9, million and were mainly due to pension liab ities. Likewise,
outflows and inflo�ws, $2.6, million and $1.2 million, respectively were pension,related.
Chula Vista Elite Athlete Training Center, (CVEA TC) Fund — This fund was established to
account for the CVEATC's activities in partnership with Elite Athlete Services, the CVEATC
operator.
Net position decreased by $.44 million from the prior year mainly due depreciatio�n. expense and
administrative costs. This fund's primary asset consists of the land and facilities held for the
Chula Vista Elite Athlete Training Center in the amount of $196.7 million. Current liabilities
totaled $0.2 million. Net position of the fund was $196.7 million primarily due to the facility
contribution from the US Olympic Committee in January 20 17.
2020-04-21 Agenda Packet, 18 Page 226 of 421
GENERAL FUND BUDGETARY HIGHLIGHTS
The final amended general fund budget totaled $259,117,874 including $33,161,792 in budget
amendments to the originally adopted budget and. encumbrances of$25,789�,927 which. will fund
contractual obligations, and outstanding purchase orders. The budget amendments occurred
because of: modification of spending specific to Measure .A., the City's, half cent sales tax which
will fund public safety staffing; 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$33,16�1,792 are summarized as follows:
Resolution E,Xpeniditure
,,20 1 180 CIP'Traiisfer MeasLire P) $�10
,,20 18-2 0 1 Cl PAI 10 C31i 0 11 S 1/0 e 3,S L,i r e P) $316731"76 9
,,20 18-2,26 Fi rst Q11 3.rte r Bu dg etAdj L,l StM e 11tS $3 17 9 1.2
20 18-2 57 Appropriatimis(f/Oe3SUre,A) 7 78 755
,,20 19-0 10 MTSAppropri3ti011 D,i g i i,,i e e ri i,,i g) 8 0 0 0 0
,,20 19-02 8 Se co i,,i d QU 3,,rte r BLI dg etAd]L,l StM e 11tS $,21 154.1 57".4.
,,20 19-0 12 IN EEF G r3]"It(,,Eco i,,i o im i c D eve I o pim e illit) $1,51000
,,20 19--.0 4 6 SANDAG Bi Ike Grailit Eco iiii o im i c D eve I o pim e illit) $1,3000
,,20 19-0,46 C31111111111311,bi SAppro pri 3,ti 0 I'll (�Fl I'll 3.1111 Ce) $15 3 915,0 0
,,20 1 9�O 55, C��IP,A,ppropri3,tioillis/,Tr3,,Illlsf"ers 1/0 e 3,S Lii r e P) $1,30
,,20 19-0 6 1 B R.T(PLI b�I i c IN o r Ik s $1,201060
,,20 19-,l 0 4 Th i rd QL1 3,rte r BU dg et,Adij L1 StM e 111tS $1,47"0 1 342
,,20 19-.0.4 4,, Appropriatioili for Fire St2ftlll 0' E,,iiii g i iiii e e r i 1111 g) $15301000
,20 1 9�O 6 3 StOTi im eAl 10 C3,ti 0 1111(Fire) $1,25,1852
,2 0 19-19 1 1 FY.2 0 19 Y e 3.r-E,,n d B Lii d g e t,A dij L1 S t M e I'll t S $1,5,1 1521"4 5,9]
TOTAL 111GEN ERAL FU N D BU DGETAMEN DMENTS, S 33 116 1,"T 9,21111
CAPITAL ASSETSAND DEBT' ADMINISTRATION
Capital Assets,
The City's investment in capital assets for its governmental and business type activities as of
June 30, 20�19, amounts to $1,503.9 million, net of accumulated depreciation. of$6�39.4 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 immovaoie 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 an increase of$16.2 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.
2020-04-21 Agenda Packet, 19 Page 227 of 421
.Debt Adininistration
.Long Term Debt - At June 3 0, 201.9, the City had. $1.8 8.8 million in debt outstanding compared
to $201.3 million last year, a net decrease of $12.5 million or 6.20%. This decrease is due to
payments, for principal in. the amount of $1.3.3 mi1lion. offset by new capital leases for
$.76 million. A majority of this debt is in the form of Lease Revenue Bonds ($85.,4 million), and
Certificates of Participation ($74.8 million). The remainder of the outstanding Iong-term debt is
in the form of a CDBG- Section 1018 Loan, bond premium, notes payab�le, and capital lease
obligation.s. The City has,no outstanding general. obligation debt.
.As of June 30, 201.9, 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 maintained its AA- rating while Chula Vista Public Financing
Authority is rated BBB by Standard & Poor's. Additional information on the City's long-term
debt obligations can be found in Note 6 of the Notes to the Financial. Statements.
ECONOMIC FACTORS AND NEXT YEAR'S BUDGET
0
Assessed Valuation and Pro�perty Tax
According to the County of San Diego Assessors' Office, the city's total assessed valuation
(both secured and unsecured) for the 2018-�2019 fiscal year was $29,9�82,388,69�6. This is an
increase of$11620,9551692, or 5.72% over the 2017-20118 assessed valuation. It should be noted
that assessed value was set as of January 1, 2018. Actual current secured property tax revenues
for the 2018-19 fiscal. year totaled $34.5 million, which is $2.2 million more than collected in the
prior year.
Building Activity
The valuation of all 'building and related permits totaled $321.4 million for the 20118-19 fiscal
year. This is approximately 60.2% less, than the valuation of $806.9 million. for these permit
categories in the prior fiscal year.
.A.s o:lf Ju e��3 G
"2 G 18, C',",h alln,ge�� Sli Clb a� ge�� 0/0
Bi�u lld�I g'P e��rint� �t Val ua tio�111111 2 0,11.9
'.R etsiid enti,at 1,91 1��:09,8 5�:�894. 543�:V'123 5�:011091 1� $.,,('3 5 1,:k112491:a 191"7) o�4_7'
'Ni,on,,'R esilldeanti2d, 391,6� '7146 18,611
:�8.2 1,:03 3 2 585 790
200��
Aid, oias/ ,kherafiiola./s 910 016-S '7`7"7' :,114314�:,
7`611�� 3,6114� 17"...8
DiemoEfionns/ 1,6,61�11::010110 4
"90
"Tiatal 3 2 1,:03 8 3�Z'4�17' $.,,(',4 85�5 19�:a3,61
2020-04-21 Agenda Packet, 20 Page 228 of 421
The issuance of building permits is a result of several different factors, the largest of which are
market based. Permits are not pulled unless there is sufficient demand 'in the 'market or the
builders are able to sell. the homes for a sufficient price to cover costs and a profit margin. The
other factor impacting the issuance of building permits is the development timeline, and whether
the developers have all. the necessary approvals in place to move forward. with
construction. Building permit activity in 2019 were on par with the 2017 numbers. The 2018
building permit activity were higher mainly due to the developer's having entitlements ready as
well as an available market for them to construct the homes.
Local Economy
The San Diego area economy showed signs of continued improvement over the past year as
indicated with decreased. unemployment. According to the U.S. Bureau of Labor Statistics, the
seasonally unad.usted unemployment rate in San Diego County was 3.3 percent 'rate in
June 2019, which. is lower than the 3.6 percent rate recorded one year ago in. June 201-8. The
regional unemployment 'rate for June 2019 remained below both the State and national
unemployment rates. Califomia's, pace of job growth in the first half of 2019 has been. slower
thanrecent years according to Beacon Economics.
The consumer price index for the greater San Diego area showed an increase of 3.4 percent for
the calendar year 201.8, which is greater than. the 3.0 percent rate for calendar year 201.7.
Consumer price index information for the San Diego area is only 'released twice each year,
June and December. The consumer price index for the first half of calendar year 201.8 increased
at an annual rate of 3.0 percent, whereas the second half of the year showed a rate 'increase of
3.7 percent, resulting in the overall total rate for the year of 3.4 percent. For the first half of
calendar year 2019, the rate increased at an annual rate of 2.8 percent.
In June 2019�, the region's housing market reported 1,880 existing single-family homes sold,
which was 16,.3 percent less than the prior year, which reported 2,247 single-family homes sold
in June 2018. O�n average, single family homes in the region were on the market for 27 days in
June 20191 an increase of I day of market time in comparison to June 2018,.
The median price for the region in June 2019 was $674,900, an increase of 3.2% compared to
one year ago, when the median price was $654,000.
The table below presents the City's five zip codes median listing price for single family homes
comparing data for June 2019 and July 2018. This information was obtained from Zillow Inc., a
company that tracks and analyzes real estate markets.
2020-04-21 Agenda Packet, 21 Page 229 of 421
D�ata fo�r June 201.9 Compared to July 201.8
M ed ia n Price
�Zi P C110d e Loca I e 2019 201's Percent Chi,a ngE?1
9 1:9 10 N o rt,�h 52:9,,691, 547�p,000 3,N 2%
'91,911, South 487,05,61 49,19,1"'gwo -2,4%
91,913 Eastlllak e 5,616h�pO35, 5,53��p'900 2.2%
'91314 N El" 6683��p 148, 73QpGOO 61.4%
'919,15 S Ell 547�P9,78, 514�P'195)0 61.4%
.As of the issuance of the CAFR, the San. Diego County as well as the entire nation, was dealing
with a global pandemic as declared by the World Health Organization in early March 20,20. Our
City continues to closely monifor the spread. of the novel. coronavirus (COVID-19), and has
implemented certain measures, to help ensure the health and safety for our employees and the
public we serve. This is an emerging situation and any significant effect on. financial position. or
results of operations cannot be determined at this time.
Fiscal Year 2018-119 Budget
The City ended the 2018-19 fiscal year with an unassigned fund balance of$23.4 million and a
committed fund. balance of$46.4 million, including $3 9�.1. million. in Measure P bond proceeds,
and transaction & use taxes, and $7.3 million for Economic Contingency Reserves within the
General. Fund..
In June 201.9, the Chula Vista City Council adopted the fiscal. year 201.91-201 budget which
provides $387.3 million 'in appropriations to fund all City activities. The General Fund budget
total is $1.97.01 million. The City continues to adopt a one-year budget.
The City's property tax values, continue to recover from. the late 20�O�O�'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 2019-20 is 6.02% compared
to 2018-1.9 total assessed values. Management budgeted anticipated property tax revenue growth
in.2019-20 at 3.0% greater than 2018-19 budgeted 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, California 9,19,10.
2020-04-21 Agenda Packet, 22 Page 230 of 421
"DA,SIC FINANCIAL STATEMENTS
2020-04-21 Agenda Packet 23 Page 231 of 421
2020-04-21 Agenda Packet, 24 Page 232 of 421
AOVOM% A*��
uuVERNMENTmwWIlDE FINANCIAL
STATEMIENTS
2020-04-21 Agenda Packet 25 Page 233 of 421
2020-04-21 Agenda Packet, 26 Page 234 of 421
CITY OF CHULA VISTA
S'I`ATEMENTOF NETPosrrION
JUNE 3�0,2019
Primary Government
Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:
Cash and investments $ 227,91 9�,777 S 1221115,653 350,035,,430
Receivables:
Accounts 5,,107,452 7,657,742 12,765,194
Taxes 1719 11,727 - 17,9 11,727
Accrued interest 592�9 18 - 592,918
Det�rred loans 54,,102i28,6 - 54�1 02�28,6
Allowarice for uncollectible loans (38,,9�51,013) - (38,9�51,013)
Due firom Successor Agency of Chula Vista RDA, 10,109,831 - 10,1 09�,831
Prepaid costs 215,282 - 215,282
Due from other governi"nents 9,682,814 - 9,682,814
Total Current Assets 286,691,074 129,773,395 416,464,469
Non-current assets:
Restricted assets-
Cash and investments, 818,490 - 818,490
Cash with fiscal agent 47,449,009 47,449,009
Internal,balances 254,210 (254,2,10) -
Capital assets not being depreciated 526,719,322 184,466,251 711,185,573
Capital assets,net of depreciation 655,093,853 13716231489 792,717,,342
Total non-CUrrent assets 1,230,334,884 321,1835i530 1,552,170,,414
Total Assets 1,517,025,958 451,608,925 1,968,634,883
Deferred Outflows of Resources:
Deferred charge on refunding 4,573,448 - 4,573,448
Deferred items related to pensions 53,677,220 4,111,322 57,788,542
Deferred iterns,related to OPEB 507,9�06 56�357 564>3
Total Deferred Outflows
of Resources 58,758,574 �4,,167,679 62,926,253
LIABILITIES
Current liabilities:
Accounts payable 10,645,9,38 688,315 11,334,253
Accrued liabilities, 3,549�,135 3161674 3,865,809
Accrued interest 1,713,220 - 1,713,220
Retention payable 617X5, 531128 6705503
Unearned revenue 846,5149 '1,047,145 1,893,694
Compensated absences due within one year 5�876�389 441�777 6�3 185166
Claims payable-due within one year 4,000,000 - 4,000,000
Developer deposits payable 1�484�478 1,4845478
Short-term portion ol"bonds,leases,and notes payable 12,667,496 - 12,667,496
Total current liabilities 4111400�580 25547,1039 43,947�6 19
Non-current liabilities:
Compensated absences-due in more than one year 2,118,442 213,454 2,3�3 1,896
Claims payable-due in more than one year 20�237�293 - 20,237,,293
Total OPEB liability 14,346�,358 '1,591,855 15,938,213
Net pension liability 284�9�43�365 36�57611966 321,520,,331
Long-term portion of bonds,leases,and notes payable '176,157,840 '17,245 '176,175,085
Total non-current liabilities 49711803�298 38�39911520 536,202�818
Total Liabilities 539403,878 401,946,559 580,150,437
Deferred Inflows of Resources:
Deferred itenis related to pensions 11,193,485 '1 917,918 13,111,403
Total Deferred Inflows
of Resources 111)193,48-4; 1,917,918 13,111,403
Net Position:
Net investment in capital assets 9�97,561,287 322,072,49�5 1,319,633,,78�2
Restricted for:
Community development projects 28,464,496 28,464,496
Public safety 8,689�,108 8,689,108
Parks and recreatioji 1,6�52,749 1,652,749
Capital projects 128�271�540 128,271�540
Debt service 118,317 118,317
Library 23�9�74 - 23��974
Unrestricted 13 9,3 94,3 02) 90,839,632 (48,554,670)
Total Net Position $ 1,025,387,169 $ 412,912,127 $ 1,438,299,296
See 27 Page 235 of 421
CITY OF CHULA VISTA
SI'ATEMENTOF ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30,,2019
........Program Revenues
Operating Capital Total
Charges for Contributions Contributions Program
...........Expenses Services and Grants and Grants Revenues
Functions/Prograrns
Primary Government:
Governmental Activities:
(J"eneral government 27,922,521 $ 5,0�04,895 S 324,010 108,001 $ 5,436,9�06
Public satiety I 11 1�269,341 5,865,227 18,493,627 1 L143 24,369,,997
Community development I I�153,109 4,701,195 1,758,842 18,676,,312 25 i 136,349
Public works 57,56�3,725 23,562,841 I'mo 6,707,,298 30,271,139
Parks and recreation 14,633,191 2,134,964 - 2i 134�9�64
Library 1,007,8,69 877,,744 109 138 1,549,9�57 2,536,839
Interest on long-term debt 6,740,877 - - - -
Total Governmental Activities 230,290,633 42,146,8,66 20,686,617 27,052,711 89�,886,194
Business-Type Activities:
Sewer Fund 365815,795 44,,213,351 - - 44,213,,351
Sewer Development Impact Fees 495,865 1,265,579 1,265,579
Development Services Fund 10,755,535 9,317,298 9,317,298
CV E'lite Athlete Training Ctr 595,579 - - -
,rransit Fund 160,797 163,,380 163,380
Total Business-Type Activities 48,823,571 54,796,228, 163,380 - 54,959,608
Total Primary Government 279,114,204 96,943,094 20,8�49,9�97 S 27,052,711 $ 144,845,8�02
General Revenues:
Taxes:
Property taxes,l,evied for general purpose
1'ransient occupancy taxes
Sal,es taxes
Franchise taxes
Business licenses taxes
Utility users tax
Residential Construction tax
Property transt'er tax
Investment earnings
Miscellaneous
Gain on sale of capital asset
Transfers
Total General Revenues and'Irransfers
Change in Net Position
Net Position at Beginning of"Year
Restatement of Net Position
Net Position at Beginning of Year,as restated
Net Position at End of Year
See 28 Page 236 of 421
,,Net(Expenses)Revenues and Changes in Net Position
Primary Government
Governmental Business-Type
Activities Activities ro�tai
S (22,485,615) $ - s (22,485,615)
(86,899,344) - (86,899,344)
13,983�,240 - 13,983,240
(27,292,586) - (27,292,586)
(12,498,227) - (12,498,227)
1,528,970 - 1,5281�970
(6,740,877) - (6,740,877)
(140,404,439) (140,404,439)
7,397,556 7,397,556
769,714 769,714
(1,438,237), (1,438,237),
(5 9 5,5 7 9) (595,579)
2,583 2,583
6,136,037 6,136,037
(140,404,439), 6,136,037 (134,268,402)
59,841,972 - 59,841,972
4,501,935 4,50 1,935
73�,187,780 73,187,780
12,121,018 12,121,018
1,554,970 1,554,970
4,882,704 4,882,704
10,629,530 10,629,530
1,514,017 - 1,514,017
12,243�,685 4,575,679 16,8195364
13,963,434 252,213 14,215,647
102,283 60�770 163,053
4,339,276 (4,3 3 9,2 7 6) -
198,882,604 549,386 19�9,431,,990
58,478,165 6,685,423 65,163,588
967,809,596 40�6,226,704 1,374,036,300
(900,592) - (900,592)
966,909,004 40�65226�704 1 X3,1355708
$ 1,025,387,16,9 $ 4121912,127 $ 11438,299,296
See 29 Page 237 of 421
2020-04-21 Agenda Packet, 30 Page 238 of 421
-'k "r
FUND F',INANCIAL STATEMENTS
2020-04-21 Agenda Packet 31 Page 239 of 421
2020-04-21 Agenda Packet, 32 Page 240 of 421
u'O�OVE,RNMENTAL FUND FINANCIAL
STATEMENT'S
2020-04-21 Agenda Packet 33 Page 241 of 421
CITY OF CHULA VISTA
BALANCESHEET
GOVERNMENTAL FUNDS
JUNE 30,2019
Capital Projects
Special Revenue Funds Funds
Housing Developinent
General Sundry Grants Successor Ageng ......Impact Funds
Assets:
Pooled cash and investments 53,771,019 $ 11,434,,025 10,553,691 $ 57,552,488
Receivables:
Accounts 4,630,748 - -
"Faxes 16�,871,985
Accrued interest 489,052 - -
Deferred loans - 23,373,199 241�985,704 1,033,371
Allowance for uncollectible loans - (17,810,765) (17,722,547) -
Prepaid costs 211,005 4�,277
Due from other governments 391,246 41292J48
Due from other funds 908,632
Advances to other funds 1,528,748 -
Restricted assets:
Cash and investments - 26,08�O 792�4 10
Cash and investments with fiscal agents 38i298,041 -
Due from Successor Agency of Chula Vista RDA 9,,8�8�5,147 - 224,684 -
Total Assets 135,965,623 $ 21,318,964 $ 18,833,942 $ 58,585,859
Liabilities,Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ 55267,656 9291,139 $ 144 $ 4851218
Accrued liabilities 3,237,105 26 1,592 - -
Unearned revenues - 36 1,265 3941643
Retentions payable - - 121�1250
Deposits payable - - -
Due to other funds - 4,341,593 -
Advances from other funds - - - 155281748
'Total Liabilities 8,504,761 5,893,589 144 2,529,859
Deferred Inflows of Resources:
[Jnavailab,le revenues 8,586,425 5,475,,391 6,024,265 1,033,371
'Total Deferred Inflows of Resources 8,586,4�25 5,475,391 6,024,265 1,033,371
Fund Balances:
Nonspendable:
Prepaid costs 211,005 4,,277 - -
Due from SUcessor Agency of Chula Vista RDA 5,8,38,,333 -
Advances to other funds 1,528,,748 -
Restricted for:
Community development proJects - 1,522,8,25 12,809,533
Public safety - 6,958,8,44 -
Parks and recreation - 1,440M64 -
Capital Projects - 55,022,629
Debt service - - -
Library - 23�974
Committed to:
Capital ProJects 39,087,0�09 -
Debt service
Econornic contingency 7,28,3,745 - - -
Assigned to:
General government 6,410,034 - - -
Public safety '1321278 - - -
Parks and recreation '141297 - - -
Public works 46,241 - - -
Public liability 573,157 - - -
Measure P Sales'Fax 23,067,521 - - -
Endownients 11,303,210 - - -
Unassigned 23,378,859 - - -
Total Fund Balances 11 8�,874,4�37 9,94�9,984 12,809�533 55,022�629
Total Liabilities,Deferred Inflows of
Resources,and Fund Balances $ 135,965,623 21,318,964 $ 18,833,942 $ 58,585,859
See 34 Page 242 of 421
CITY OF CHULA VISTA
BALANCESHEET
GOVERNMENTAL FUNDS
JUNE 30,2019
Debt Service Funds
Municipal Other Total
Public Financing Financing Governmental Governmental
Authority Authority ....... Funds Funds
Assets:
Pooled cash and investments 3,659 $ 411 87,333,502 220,648,795
Receivables:
Accounts - 159�411 314,209 5,104,368
"Faxes - - 1,039,742 17,911,727
Accrued interest 56,420 - 471446 592M 8
Deferred loans - 4,710,012 54,102�286
Allowance for uncollectib,le loans - - (3,417,701) (38,9�51,013)
Prepaid costs - - - 215,282
Due From other governments - - 4999420 9,682,
814
Due From other funds - - 9,888,632
Advances to other funds - - 1,528,748
Restricted assets:
Cash and investments - - 818,490
Cash and investments with fiscal agents 5,159,551 911 3,666,381 471124,884
Due from Successor Agency of Chula Vista RDA - - - 101109,831
Total Assets 5,219,630 $ 160,733 $ 98,693,011 $ 338,777,762
Liabilities,Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ - $ 35613,680 $ 10129�55837
Accrued liabilities - 18,650 3,517,347
Unearned revenues - 90,641 846,549
Retentions payable - 496,125 617,375
Deposits payable - 15484,478 11484,478
Due to other funds 1,223 159,411 4,759,929 9,262,156
Advances frorn other funds - - - 11528,748
'Total I.,iabilities, 1,223 159,411 10,463,503 27,552,490
Deferred Inflows of Resources:
[Jnavaila,ble revenues - - 849�471 21,9�68,923
Total Deferred Inflows of Resources - - 849,471 21,968,923
Fund Balances:
Nonspendable:
Prepaid costs - - - 215,282
Due from SUcessor Agency of Chula Vista RDA - - 5,838,333
Advances to other funds - - - 1,528,748
Restricted for:
Community development proJects - - 14,132,138 28,464,496
Public safety - - 1,730,264 8,689,108
Parks and recreation - - 212,685 1,652,749
Capital Projects - - 73,248,9 11 128,271,540
Debt service - - 139,480 139,480
Library - - - 23,974
Committed to:
Capital ProJects - - - 39,087,009
Debt service 5,218,,407 15322 - 5,219,729
Econornic contingency - - - 7,283,745
Assigned to:
General government - - - 6,410,034
Public safety - - - 132�278
Parks and recreation - - - 14�297
Public works - - - 46,241
Public liability - - - 573,157
Measure P Sales Tax - - - 23,067,521
Endowments - - 641202 11,367,412
Unassigned - - (2�147,643) 21,231,216
Total Fund Balances 59218A07 113�22 87,380,037 289,256,349
Total Liabilities,Deferred Inflows of
Resources,and Fund Balances $ 5,219�630 160,733 $ 9816,93,011 S 338,777176,2
See 1�0!nJ�#4F#1ap(4&*ttRk*s 35 Page 243 of 421
2020-04-21 Agenda Packet, 36 Page 244 of 421
CITY OFCHULA VISTA
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
JUNE 301 20,19
Fund balances of governmental funds, 289,256,349
Arnounts reported for governmental.activities in.the statement of rtet position are
different because:
Capital assets net of depreciation have not been included as financial resources
i.n.govern rnenta I ffin d activity. 11 1.8 1.i448,1254
Deferred outflows related to pension items 5313661411
Long-term debt and compensated absences
that have not been included in the governmental ftind activity:
Bonds payable $ (160,175,000)
Section 108 Loan (5,886,000)
Unamortized bond p�remi u ms/d i sco tints (I 4,774,289�)
Capital leases (5,243,990)
Claims liability (24,237,293)
Notes payable (2,746,057)
Net pension liability (282,178,216)
Total OPEB liability (14,220,272)
Compensated absences (7,954,580) (517,415,697)
Deferred,outflows related to the refunding of long-term debt. 41,�573,448
Deferred,outflows related,to OPEB items 503�443
Accrued interest payable for the current portion of interest due on
Bonds has not been reported in the governmental funds. (1,713,220)
Revenues reported as unavailable revenue in the governmental'funds and recognized
in the statement of activities.These are included in the i ntergovern mental revenues
in the governmentalftind activity. 2119681923
Deferred inflows related to pension items (I 1,0�481494)
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 ftinds must be added to the
statement of net position. 41447,752
Net Position of Governmental Activities $ 1,025,387,169
see N9q@s6qJNnA"a'stqkqwnts 37 Page 245 of 421
CITY OF CHULA VISTA
STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30,2019,
capital Projects
Special Revenue Funds Funds
Housing
Successor Development Impact
General ...Sundry Grants Agency Funds
Revenues:
Taxes $ 154,495,385 $
I-icenses and permits 2i337,085
Intergovernmental 3,585,674 4i4O7,695 -
Charges for services 6i 149,,075 11445�148�8 - 309�106
Use of money and property 5,735,304 107,209 834,567 2,0�40,,333
Fines and forfeitures I i464,302 - -
Contributions 698,921 14,545,737
Developer participation 1,507,738 - - 15,780,,285
Miscellaneous 121149,i569 253,775 1�6585913
Total Revenues 188,123,053 20,759,904 2,493,480 18,,129,724
Expenditures:
Current:
General government 22,318,357 19,989 -
Public sal"ety 93,9�43,419 7,570,331 - -
Community development 4,754,9,69 3,896,305 5,223 6�64,124
Parks andrecreation '11�208,237 - - -
Public works 19,091,005 -
Library 3,9 10,273 37,881 -
Cap�ital outlay 21,163,706, 1,684,465 3,5485410
Debt service:
Principal retirement 5,744,050 - -
Interest and fiscal charges 2,855,721 - - 36,779
Total Expenditures 184,989,737 13�2081971 5,223 4,249,313
Excess(Deficiency)of Revenues
Over(Under)1..�Ixpcndiftircs 3,133,316 7,550,933 2,4885257 13,8805411
Other Financing Sources(Uses):
Transt'ers in '1,0,9�56,957 Il 5,731 - 107,415
Transfers out (4,179,,049) (1,788,362) (4,639,183)
Cap�ital leases 759,697
'Total Othei-Financing Sources
(Uses) 7,537,605 (1,672,631) - (4�531,768)
Net Change in Fund Balances '10,670,921 5,878,302 2,488,257 9,348,643
Fund Balances,Beginning,of'Year,as
previously reported 108,203,5 16 411577,1631 10,3215276 46,0�68,629
Restatements - 50511949) - (394,643)
Fund Balances',Beginning of Year,as restated 108,203,5 16 41107111682 10,3215276 45,673,986
Fund Balances,End of Year $ 118,8741437 $ 9,949,984 $ 121809,533 $ 551022,629
See 1�00-001114AOA&aftft*s 38 Page 246 of 421
CITY OF CHULA VISTA
STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30,2019,
Debt Service Funds
Municipal Other Total
Public Financing Financing Governmental Governmental
Authority Authority Funds Funds
Revenues:
Taxes $ $ $ 3,328,911 $ 157,824,29�6
I-icenses and perrnits 30M80 2�367�165
Intergovernmental 18,416,148 26,409,517
Charges for services - - 17M215844 24,925�5 13
Use of money and pro�perty 167,081 679 3,327,017 12�212J90
Flnes and forfeitures - - 7535933 25218�235
Contributions - 15,244,658
Developer participation - 7 80�,194 18,0�68,217
Miscellaneous - 317,154 350�405048 175419�459
Total Revenues 16�7,081 317,833 46,698,17-5 276,689,250
Expenditures:
Current:
General goverriment 10,527 5,085, 150�985878 23,4525836
Public sat"ety - - 66,892 101,580,642
Community development 1,540,217 1 O�,860 583 8
Parks and recreation - I'I�208,237
Public works 1 O�58835477 29,9745482
Library - 3,948,154
Cap�ital outlay - - 22,8575094 49,2535675
Debt service:
Principal retirement 3,490,001 1,330,000 1,1965732 11,7605783
Interest and fiscal charges 3,315,617 1,348,206 467,0,80 8,0�23,403
Total Expenditures 61816,145 21683,291 38,110,370 250,063,050
Excess(Deficiency)ofRevenues
Over(Under)1..�Ixpcndiftires .....................(6,649,064,) (2,365,458) 8,5875805 26,6265200
Other Financing Sources(Uses):
Transt'ers in 5,606,9�21 2,323,130 1,855,043 20,965,197
Transfers out - (6,0�19,327) (165625,92 1)
Cap�ital leases - - - 759,697
'Total OtherFinancing Sources
(Uses) 5,606,921 2,323,130 (4�,164,284) 510�98,973
Net Change in Fund Balances (1,042,143) (42,328) 4,423,521 3 L7 2 5,17 3
Fund Balances,Beginning,of'Year,as
previously reported 61260,1550 43,1650 82�9565516 258,431,5768
Restatements - - - (900,592)
Fund Balances,Beginning of Year,as restated 611260,1550 43,1650 82,9565516 257,531,5176
Fund Balances,End of Year $ 5,218,407 $ 1,322 $ 871380,037 $ 289,256,349
See 1�()�0-04FjqaA0A6AaftWjWs 39 Page 247 of 421
CITY OF'CHULA VISTA
RECONCILIATION OF THE STATEMENT OF REVENUES,EXPENDITURES,
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF'ACTIVITIES
FORTHE FISCAL YEAR.ENDED JUNE 301 20.1.9
Net change in fund balances-total.governmental funds 3 1.�72511173
Amounts reported for governmental.activities in.the statement of activities are
different because:
Governmental funds reported capital outlay as expenditures.I lo,wever,in the Government-Wide Statement of Activities and
Changes in.Net Position,the cost of those assets was allocated over their estimated useful.lives as depreciation.expense.
This was the amount of capital assets,recorded in the current period,including donated assets of$3,,846,573,and is net of 52'�219,416
loss on di sposal.of assets of($18 2,409).
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$243,078. (30,174,293)
Repayment of long-term liabilities was an expenditures in governmental funds,but the repayment reduced,long-term
liabilities in the Government-Wide Statement of Net Position.
Principal payment of long-term debt 1]'�760,783
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 1,486,613
Deferred charge on refunding (324,010)
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 ftniols.These amounts represented the changes in long-term liabilities from prior year.
Changes in compensated absences (630�,123)
Changes in clairns payable (1,356,588)
Capital leases entered into (759,697)
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, 119,923
Revenues reported as unavallbale revenue in the governmental funds and recognized in the statement of activities.
These are included in the intergovernmental revenues in the governmental fund activity. 3,738,727
Internal service funds were used by management to charge the costs of certain activities to individual funds.The net
revenue of internal service funds was reported with governmental activities. 1,1754,528
OPEB obligation expenses reported in the statetnent of activities do not require the use of current
financial resources and,therefore,are not reported as expenditures in governmental funds. (744,752)
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. (10,337,535)
Change in Net Position of Governmental Activities $ 58,478,165
See N9q@sqq_tjnA"aStqkqMVnts 40 Page 248 of 421
"Fw"*hROPRIET,ARY FUND FINANCIAL
STATEMIENTS
2020-04-21 Agenda Packet 41 Page 249 of 421
CITY OF CHULA VISTA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
JUNE 3,0�,2019
Business-Type Activities-Enterprise Funds Governmental
Sewer Other Activities-
Development Development, CV Elite Athlete Enterprise Internal
Sewer Fund Impact Fees Services Fund Training Ctr Funds Totals Service Funds
Assets:
Current:
Cash and Investrilents 116,157,253 4,148,169 1,588,324 221,908 122,115,653 7,270,982
Receivables:
Accounts 7,657,439 - 303 - 7,657,742 3,084
Cash with fiscal agent - - - - - 324,125
Total Current Assets '123,814,692 4,148,168 1,588,627 221,908 129�,773,395 7,598,'191
Noncurrent.-
Advances to other funds 18,607,952 - - - 18,607,952 -
Capital assets-net of accumulated depreciation 125,178,041 110,602 84,155 196,691,591 25,351 322,089,740 364,921
Total Noncurrent Assets '143,785,,993 110,602 84,155 196�,691,591 25,351 340,6,97,692 364,921
Total Assets 267,600,685 4,258,770 1,672,782 196,691,591 247,259 470,471,087 7,963,'l 12
Deferred Outflows of Resources:
Dcf'ci-red items related to pensions 1,546,172 - 2,565,150 - - 4,111,322 310,809
D66-red itcais related to()Pl',"B 25,668 - 30,689 56,357 4,463
Total Deferred Outflows of Resources 1,571,840 - 2,595,839 - - 41167,679 315,272
Liabilities;
Current:
Accounts payable 319,328 - 247,480 101,647 19,860 688,315 350,101
Accrued liabilities 136,416 - 180,258 - - 316,674 31,788
Retention payable 51,020 - - 2,108 53,128 -
Uncarncd reventics 1,047,145 - - - - 1,0�47,145 -
Due to other funds - - 46,944 107,768 154,712 471,764
Accrued conipcns,,itcd absences 188,416 - 253,3,61 - - 441,777 11,847
Total Current Liabilities 1,742,325 - 728,043 2099415 21196,8 2,701,751 865,500
Noncurrent.
Advances from other funds - 18,607,952 - - - 18,607,952 -
Accrued cornpcnsatcd absences 29,484 - 183,9�70 - - 213,454 28,40�4
Net pension liability 13,755,739 - 22,821,227 - - 36,576,966 2,765,149
Total OPEB liability 725,004 - 866,851 - - 1,591,855 126,086
Bonds,notes,and capital leases 17,245 - - - - 17,245 -
Total Noncurrent Liabilities, 14,5�27,472 18,607,,952 23,872,048 - - 57,007,472 2,919,639
Total Liabilities 16,269,797 18,607,,95,2 24,600,091 209,415 21,96�8 59�,709�,223 3,78,5,139
Deferred Inflows of Resources:
Deferred items related to pensions 721,284 1,196fi34 - - 1,917,918 144,991
Total Deferred Inflows of Resources 721,284 - 1,196,634 - - 1,9�17,918 144,991
Net Position:
Investment in capital assets 125,160,796 110,602 84,155 196,691,591 25,351 322,072,495 364,921
Unrestricted 127,020,648 (14,459,784) (2 1�6 1 2,259�) (209,415) 199,940 90�,939,130 3,983,333
Total Net Position $ 252,181,444 $ (14,,349,18,2) $ (21,5�28,104) $ 196,,482,176 $ 225,291 $ 413,011,625 $ 4,348,254
Reconciliation of Net Position to the Statement of Net Position
Net Position per Statenicrit of Net Position-Proprietary Funds $ 413,0 11,625
Prior years'accumulated adjustment to i-cflcct the consolidation of
internal service funds activities related to the enterprise flunds (203,131)
Current years'adiLiStments to reflect the consolidation ofinternal
service activities related to enterprise I'Linds 103,633
Net Position per Statement of Net Position 412,912,127
See N�"2C0-#Y4LA2�ti,*WfAjfiPftCket 42 Page 250 of 421
CITY OF CHULA VISTA
STATEMENT OF REVENUES,EXPENSES
AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
FOR FISCAL YEAR ENDED JUNE 30,2019
Business-Type Activities-Enterprise Funds Governmental
Sewer Other Activities-
Development Development CV Elite Athlete Enterprise Internal
Sewer Fund Impact Fees Services Fund Training Ctr Funds Totals Service Funds
Operating Revenues:
Sales and service charges 44,213,351 S 1,265,579 S 9,317,29�8 S S S 54,796,228 S -
Interdepartmental charges - - - - 8,481,045
Other 197,879 - 39,587 14,747 252,213 368,18,9
Total Operating Revenues 44,411,230 1,265,579 9,356,885 14,747 55,048,441 8,849�,234
Operating Expenses:
Administration and general 29,305,847 16,591 10,745,174 258,43,3 157,449 40�,483,494 6,88,1,773
Source ofsupply 1,075,744 - - - - 1,0,75,744 -
Depreciation expense 6,53�7,83�7 3,041 10,361 337,146 3,348 6,891,733 243,078
Total Operating Expenses 36,919,428 '19,632 10,755,535 595,579 160�,797 48,450,971 7,124,851
Operating Income(I..,oss) 7,491,802 1,245,947 (1,398,650) (595,579) (146,050) 6,597,470, 1,724,383
Nonoperating Revenues(Expenses):
hitcrgovernincrital, - - - 163,380 163,380 -
Interest revenue 4,364,69�8 168,482 36,196 (3,355), 9,658 4,575,679 31,495
Interest cxpensc - (476,233) - - (476,233) -
Gain(loss)on disposal ol'capital,assets 60,770 - - 60�,770 102,283
Total Nonoperating
Revenues(Expenses) 41425,468 (307,751) 36,,196 (3,35,5)� 173,038 4,323,596 133,778
Incorne,(I..,oss)Befbrc'Transt�rs 11,917,270 938,196 (1,362,454), (598,934) 26,988 1 O�,921,066 1,858,161
"T'ransficrs in - - 461,222 189,586 - 650,808 -
Transibrs out (3,039,809) - (1,923,648) (26,627) - (4,990�,084) -
Changes in Net Position 8,877,461 938,19�6 (2,824,880) (435,975) 26,988 6,581,790 1,858,161
Net Position:
Beginning of'Year 243,303,983 (15,287,378) (18,703,224) 196,918,151 198,303 406,429,835 2,490,0�93
End of Fiscal Year $ 25211811444 (1 4,3�49,,182) (21,528,104) 196,482,176 225,291 $ 413,011,625 4,3�48,254
Recon cilia tio,n 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 S 6,581,790
AdJustment to reflect the consolidation of current fiscal year
internal service funds activities related to enterprise fitinds 103,633
Changes in Net Position of Business-Type Activities per Statement of Activities $ 6,685,423
See N�"2C0_#y4LA2�tiAWfAjfiPftCket 43 Page 251 of 421
CITY OF CHULA VISTA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FISCAL YEAR ENDED JUNE 30,,2019
Business-Type Activities-Enterprise Funds
Governmental
Sewer CV Elite Other Activities-
Development Development Athlete Enterprise Internal
Sewer Fund Impact Fees Services Fund Training Ctr Funds Totals Service Funds
Cash Flows from Operating Activities-
Cash received fironi custornersand users 43,272,169 $ 1,265,579 9,369,844 $ 147,327 54,054,919
Cash received froni/(pald to)interfund service provided - - - 25,426 (128,859) (1 O�3,43 3) 9,371,262
Cash received frorn/(pald to)suppliers for goods and set-vices (1,015,669) - 183,063 73,403 15,587 (743,616) (124,912)
Cash paid to employces for services (28,630,967) 0 6,59 1) (258,433,) (157,449) (37,073,541) (7,254,952).
Net Cash Provided(Used)by Operating Activities 13,625,5,3,3 1,248,9�88 1,542,806 (159,604) (123,394) 16,134,329 1,99�1,398
Cash Flows from,Non-Capital
Financing Activities:
Cash transf�rs otit (3�,039�,809) (1,923,648) (26,627) - (4,990,084) -
Cash transl:�rs in - 461,222 189,586 - 650,808 -
Repayrnent received korn other funds 724,977 - - - 724,977 -
Repayment made to other finids - (633,768) - (633,768) -
Interest paid to other fbilds, (476,233) (3,,355) - (479,588) -
Net Cash Provided(Used)by
Non-Capital Financing Activities (2,314,8,32) (1,110,00 1 (1,462,426) 159,604 - (4,727,655) -
Cash Flows from Capital
and Related Financing Activities:
AcClUiSitiOn and construction ol'capital assets (1,210,793) - (28,698) (1,293,822) -
Proceeds firorn sales ofcapital assets 60,770 60,770 102,283
Net Cash Pro�vided(Used)by
Cap�ital and Related Financing Activities (1,1 50�,023) - (54,331) - (28,698) (1,233,052) 1 O�2,283
Cash Flows from Investing Activities:
Interest received 4,364,698 168,482 36,196 - 9,658 4,579,034 31,495
Net Cash Pro�vided by
Investing Activities 4,364,698 1,68,482 36,196 - 9,658 4,579,034 31,495
Net Increase(Decrease)in Cash
and Cash Equivalents 14,5�25,376 307,469 62,245 - (142,434) 14,752,656 2,125,176
Cash and Cash ECILliValents at Beginning ol'Year 10 1,63 1,8 77 3,840,6�99 1,526,079 - 364,342 1 O�7,362,997 5,469,931
Cash and Cash Equivalents at End of Year $ 116,157,253 $ 4,148,168 $ 1,5�88,324 $ - $ 221,908 $ 1221115,653 $ 7,59�5,1 O�7
Reconciliation of Operating Income to Net Cash
Provided(Used)by Operating Activities:
Operating incorne(lo,ss) $ 7,491,802 $ 1,245,947 $ (1,3�98,6�50) $ (595,579) $ (146,050) $ 6,597,470 $ 1,724,383
Adjustments to reconcile operating income(loss)
net cash provided(used)by operating activities:
DepreciatiOn 6,537,837 3,041 10,361 337,146 3,348 6,891,733 243,078
(Increase)decrease in accounts receivable (1,965,115) - 12,959 - 132,580 (1,819,576) 7,958
(Increase)decrease in prepaid costs 35�3 10 - 39,726 - - 75,036 471,764
(Increase,)decrease in def'eri-cd outflows frorn pensions 1,1 O�8,456 - 1,524,171 - 2,632,627 3 0 1,03 7
(Increase,)decrease in def'eri-cd outflows frorn OPEB (18�375) - (21,970) - - (40,345) (3,195)
Increase(decrease)in accounts payable 12,179 - 143,3,37 73,403 13,480 242,399 (82,60�6)
Increase(decrease)in due to other funds - - - 25,426 (128,859) 1 O�3,433)
Increase(decrease' in retentions payable 12�586 - - - -
2,10,7 14,693
Increase(decrease)in accrued liabilities 14,373 - 15,520 - 29,893 100
Increase(decrease)in unearned revenue 826,054 - - - - 826,054 -
Increase(decrease)in compensated absences (8,410) - 33,998 - - 25,588 (13,480)
Increase(decrease)in net pension liability (850,272) - 453,090 - - (397,182) (729,053)
Increase(decrease)in total OPEB liability 56,347 - 67,371 - - 123,718 9,798
Increase(decrease)in defierred inflows ftorn pensions 372�761 - 662,893 - - 1,035,654 61,614
Total Adjustments 6,133,731 3,041 2,941,456 435,975 22,656 9,536,859 267,015
Net Cash Provided(Used)by
Operating Activities $ 13,625,533 $ 1,248,9�88 $ 1,5,42,8,06 $ (159,604) $ (123,394) $ 16,134,329 $ 1,991,398
See N�"2C0_#y4LA2�ti,*WfAjfiPftCket 44 Page 252 of 421
CITY OF CHULA VISTA
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
JUNE 30,2019
Private-Purpose
Trust Fund
Agency Successor Agency of
the Former Chula
Funds Vista RDA
Assets:
Poo�led cash.and investments $ 81876�798 $ 41466�432
Receivables,:
Accounts - 31,572
Notes and loans 128i544
Allowance,for uncollectible loans - (128,544)
Accrued interest 1�431
Restricted assets'.
Cash and investments 12,15539334 -
Cash and investments with fiscal agents 32,19089488 929
Capital assets:
Capita,I assets,notbeing depreciated, - 51,0000
Cap�ital assets,net of accumulated,depreciation - 941,305
Total Assets 54,340,051 $ 11�O 121318
Deferred Outflows of Resources:
Deferred charge on refunding $ 1�419�226
Total Deferred Outflows of Resources $ 1,4191226
Liabilities and Net Position:
Liabilities:
Accounts payable 13308 $ 40
Accrued,liabilities - 1,329
Accrued,interest - 272�447
Unearned,revenues 1 5,59�3 -
Deposits payable 12�43407 -
Due to other governments - 551141
Due to the City orChula,Vista - I 0�IK831
Due to external parties/other agencies 41�755�963 -
Long-term liabilities:
Due in one year - 1,725,000
Due in more than one year - 2815241629
Total Liabilities 5413405051 40,6881417
Net Position:
Held in trust for other purposes (28,256,873)
Total NetPosition $ (281256,873)
See 45 Page 253 of 421
CITY OF CHULA VISTA
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30�2019
Private-Purpose
Trust Fund
Successor Agency of
the Former Chula
Vista RDA
Additions:
Taxes 31063J.4I
Interest aD.d change in fair value of invest.tilents 147�747
Total Additions 3,210,888
Deductions:
Adnilrustrative expenses 280,�598,
Contractual services 23 IM34
Interest expense 969,735
Depreciation expense 471,�724
Loss on disposal of land 509,763
Total Deductions 21038,854
Changes in Net Position 11172,034
Net Position-Beginning of the Year (29,428,907)
Net Position-End of the Year S (28,2569873)
See 46 Page 254 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30��2019
NOTE DESCRIPTION PAGE
1, 'Reporting Entity and Summary of Significant Accounting Policies 49
2 Cash and Investments 6�2
3 Receivables 6�7
4 Interfund Balances and Transactions 73,
5 Capital,Assets 76
6 Long-Term Debt 78
7 Unearned/Deferred Revenue 94
8 Compensated Absences 95
9 Other Required Fund Disclosures 96
10 Self-Insurance Accrued Liabilities 96
11 Pension Plans 97
12 Post Retirement Health Benefits 105
13 Commitments and Contingencies 109
14 Classification of Fund Balances 110
15 Prior Period Adjustments III
16 Subsequent Events III
2020-04-21 Agenda Packet, 47 Page 255 of 421
2020-04-21 Agenda Packet, 48 Page 256 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS
YEAR ENDED JUNE 30,2019
Note I —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. I he Governmental Accounting Standards Board ("GASB") is the
accepted standard setting body for e stab I ishing 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 cons,ists 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., cornponent 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 Viwa Industrial Developlvent A uth,ori,ty,,,,(th,e "DevelQpment Authority_:�
The Development Authority was -formed in February 1982 -for the purpose of promoting and
developing commercial, industrial and manufacturing enterprises and encouraging emp,loyment.
The governing body of the Development Authority is comprised of the members of the City
Council. The Developm.ent 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 Cthe "Publie Financing A uthoritV
The Public Financing Authority was established by resolution, pursuant to the City Charter and
Constitution of the State of Califomia, as a public bo�dy, 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
2020-04-21 Agenda Packet, 49 Page 257 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I —Reporting Entity and Summary of Significant Accounting Policies (Continued)
A.. ReportingEntity(Continued)
The Chula Vista Public Financing Authori�y (the, "Public Financing Authority") (�Lontinuedj
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 inakirtg
loans,to the City and/or to refinance outstanding obligations of the City.
The Chula, Vi,51a-Municipal inancing Authority (the 'Wunic�pal Financing A uthorit"
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 H.,201.3. The Mun,.i,ci,pal,..Fi.n,.an.cin.g.A.uth,ori,ty 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.Authoritv (the ".,Aff..fousing,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 Califbmia
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 prograrns. It is al.so 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.Heasurement.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, appropri.ate. .Fun.d 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 30,2019
Note I —Reporting Entity and Summary of Significant Accounting Policies (Continued)
B. Basis qfAccounting and Measurement Focus (Continued)
Government- WideFinancial 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 arenot included
in these statements.
These financial,. statements are presented on, an. "economic resources" measurement focus and the
accrual basis of accounting.Accordingly,all the City's assets and deferred out-flows as well as liabilities
and deferred inflows, with the difference reported as net position are presented in the accompanying
Statement of Net Position.. Also presented in. this statement are capital,. assets including infrastructure
assets as well as long-term liabilities. Statement of Activities presents changes in Net-position. Under
the accrual basis of accounting, revenues are recognized in the period in which they are earned while
expenses are recognized in the period in which the liability is incurred.
Certain types of transactions are reported as program revenues for the City in three categories:
Charges for services
Operating grants and contributions
Capital grants and contributions
Governmental Fund Financial Statements
Governmental Fund Financial Statements include a Balance Sheet and a Statement of Revenues,,
Expenditures and Changes in Fund Balances for all major governmental funds and aggregate
non.-major governmental -funds. An. accompanying schedule is, presented to reconcile and explain. the
differences in total fund balance as presented in these statements to the Net Position presented in the
Government-Wide Financial.Statements. The City has presented all major funds that met the applicable
criteria.
All governmental funds are accounted for on a spending or "current financial resources"' measurement
focus and the modified accrual basis of accounting. Accordingly, only current assets and current
liabilities are included on the Balance Sheet. The Statement of Revenues,,Expenditures and Changes in
Fund Balances presents increases (revenues and other financing sources) and decreases
(expenditures and, other financing uses) to fund balances. Under the modified accrual. basis of
accounting, revenues are recognized in the accounting period in which. they become both. measurable
and available to finance expenditures of the current period.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I —Reporting Entity and Summary of Significant Accounting Policies (Continued)
B. Basis qfAccounting and Measurement Focus (Continued)
Governmental FundFinancial Statements (Continjued�
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 GAS13 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, CBA.G,,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 34 1 76(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 3�4176(b)(2), on February 1, 20�13, all rights, powers, assets,
liabilities, duties and,obligations of theLow and.Moderate Income HousingFund were transferred,
to,the Low and Moderate Income-Housing Successor Agency special revenue fund.
Development.Impaet Capita 1.,Prqjects 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.
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CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I —Reporting Entity and Summary of Significant Accounting Policies (Continued)
B. Basis qfAccounting and Measurement Focus (Continued)
Governmental Fund.Financial Statements (Continjued�
Public Financing A'.uthority� 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 improvernent of public capital.
improvements.
I T"I-
Proprietary.Funa.lo inancial Statements
Proprietary Fund Financial Statements include a Statement of Net Pos,ition, a Statement of Revenues,
Expenses and Changes in Fund Net Pos,ition,and a Statement of Cash Flows for each major Proprietary
Fund and aggregate non.-major proprietary funds.
A separate column rep�resenting 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 "e�cono�mic 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 Posifton 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 foruncollectIble amounts.
Operating revenues in the proprietary funds are those revenues that are generated from the primary
operations ofthe -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 no,n-operating expenses.
2020-04-21 Agenda Packet, 53 Page 261 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I —Reporting Entity and Summary of Significant Accounting Policies (Continued)
B. Basis of Accounting and Measurement Focus (Continued)
I T-
Proprietary Fund T 7 inancial Statements, ntinued�
The City reports the followirig 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 frorn 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 Scwer.Facilit Replacement Fund is a depository for a portion of the revenue derived from
y
the monthly, sewer service charge. Monies in this fund shall be used solely, for the purpose of
refurbishment and/or rep�lacement 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.A thlete Training Center (CVEA TC) Fund—This fund is used to account for the
CVEATC's activities in partnership with the CVEATC operator Elite Athlete Services (EAS).
Fiduc�iaa 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 30,2019
Note I —Reporting Entity and Summary of Significant Accounting Policies (Continued)
B. Basis of Accounting and Measurement Focus (Continued)
IT-
Fiduciary Fund T I inancial Statements (Contin�ued�
U
Fiduciary -fund types are accounted for according to the nature of the f nd. 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 f0r 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 estab�lished pursuant to Assembly Bill x] 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 emp�loyed 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 app�licable 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
f
..air value and, the unrealized gain. on, investments amounted, to $3,632,,860 for the fiscal. year ended,
i.une 30, 2019�.
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
44 cash.and cash equivalents", as, such funds are available to the various funds as needed.
2020-04-21 Agenda Packet, 55 Page 263 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I —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:
InterestRate Risk.
Credit Risk
• Overall
• Custodial.Credif.Risk
• Concentration of Credit Risk
Foreign Currency Risk
In addition,, other disclosures are specified. including u.se 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 ofaccounting 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 rnethod in. the General. Fund, Sun-dry Grants Special. .R,evenue 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, fro�in developers that are refundable.
G. lnte�fund 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 capitalizatio�n threshold for reporting cap�ital 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:
2020-04-21 Agenda Packet, 56 Page 264 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I —Reporting Entity and Summary of Significant Accounting Policies (Continued)
-H. CupitalAssets(Continued)
Buildings 50 years
Improvem.ents other than.buildings 50 years
Machinery and equipment 5�-15 years
Infrastructure 3�0-75 years
The City defines infrastructure as the basic physical assets that allow the City to function.. The assets,
include:
Street system
Sewer system
Site amenities such as parking and landscaped areas used by the City in the conduct of its
business
Each major infrastructure system can be divided into subsystems. For examp�le, 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.
L Compensated Absences
Government-Wide.Finaneial 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 exp�ensed 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.
2020-04-21 Agenda Packet, 57 Page 265 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I —Reporting Entity and Summary of Significant Accounting Policies (Continued)
J. Penst'ons
For purposes of measuring the net pension liability and deferred outflows/inflows of resources,related
to pensions, and pension experise, information about the fiduciary net position. of the City's
California Public Ernployees' 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
Cal.'PERS. For this p�urp�ose, benefit payments (including refunds of employee contributions) are
recognized when due and payab�le in accordance with.the benefit terms. Investments,are reported at fair
value.
.K. Other.Post-Employnient.Benefitv
For purposes of measuring the total OPEB liability,deferred outflows of resources and deferred inflows
13 and OPEB expense have been. determined by an, independent actuary.
of resources, related to OPE �
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., 2018
Measurement Date June 30�, 2019
Measurement Period July 1, 2018 to June 30, 2019
L. Long-Term Debt
Go�v,ernme,nt-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. D�eferred OutflowslInflows of Resources
In addition to assets, the financial statements 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 app�lies to a future period(s)and will not be recognized as
an outflow of resources (expense/ expenditure) until then. The City has three items that qualify for
reporting in this category, which are reported. in the government-wide statement of net position. One
item 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 ai-nortized over the shorter of the life of the refunded or refunding
2020-04-21 Agenda Packet, 58 Page 266 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I —Reporting Entity and Summary of Significant Accounting Policies (Continued)
-M. -D�qPrred Owflows/It!flows qf-Resources (Co�ntinued)�
debt. The second item is the deferred outflows related to pensions,which represents the City's pension
contributions made subsequent to the measurement date, change of assum...ptions, difference between.
expected and actual experience, and the 'net different between projected and actual earnings on plan,
investments. The third item is related to OPEB,, which represents the change of assumptions and
difference between expected and actual. experience.
In addition to liabilities', the financial statements 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 bas,is. Accordingly,the first item,-unavailable revenue, is reported
only in the govemmmental funds, balance sheet. The governmental. funds report unavailable revenues
from two sources: taxes and grant receivables. These amounts are deferred and recognized as an inflow
of resources in the period that the amounts become available. The second item is deferred inflows
related to pensions and OPEB reported in the statement of net p�osition. These inflows are the results of
changes in assumptions and differences between expected and actual experiences,and the net difference
between projected and actual earnings on plan investments,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 I 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 I of each year. Property taxes become delinquent on. December 10, and
Apri 1 '10, for the first and second installments, respectively.
The County is permitted by State law to levy taxes at I%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-,198 1.
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.
0. Public Facilities Financing
Interest costs incurred,from the date of borrowing to the completion of the improvement project(s) are
cap�italized, net of interest earnings, on all proprietary fund assets acquired with tax-exempt debt.
2020-04-21 Agenda Packet, 59 Page 267 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I —Reporting Entity and Summary of Significant Accounting Policies (Continued)
A -Net-Position
In governmental-wide and proprietary fund financial statements, Net Position are categorized as
follows:
Ne�t lnw�slttnent in..........Cap,ital 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 in-flows 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 ofnet position.
When expenses are incurred for purposes for which both restricted and unrestricted NetPosition are
available, the City I s policy is to apply restricted Net Position -first, then unrestricted Net Position as
they are needed.
-Fund Balances
In governmental fund financial statements, fund balances are categorized as follows..
I I
Nonspenda Me—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 sub�ject 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 legi,slat i on..
Coinmitted............... Committed fund balances encompass the portion of net fund resources, the use of
which is constrained by limitations that the City irnposes 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 sim.ilar action is, taken (the adoption of another
ordinance)to remove or revise the limitation.
2020-04-21 Agenda Packet, 60 Page 268 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I —Reporting Entity and Summary of Significant Accounting Policies (Continued)
-Fund Balancev(Continued)
As — 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.
.0
of decision making or by a committee or official designated f r 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. This classification includes the residual fund balance for the General Fund. It
also includes the negative residual balance for any other governmental fund that cannot be
eliminated by offsetting ass,igned fund balance amounts.
Sometimes the City will -fund outlay's fo�r 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 us,ing any of the components, of unrestricted fund balance. Further,
when the components of unrestricted fund balance can. be used for the sarne p�urp�ose, 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 Propri,e,ty,!y 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 GeneralFund Reserve Policy
to include the following distinct reserve categories: General Fund Operating Reserve, rninimu,in. 1.5%,
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..
2020-04-21 Agenda Packet, 61 Page 269 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I —Reporting Entity and Summary of Significant Accounting Policies (Continued)
S. Use qf Evtimates
The preparation ofbasic financial statements in conformity with U.S. GAAP requires management to
make estimates and assumptions that affect the reported amounts and disclo�sures. Actual results could
di-ffer from these estirnates and assumption.s.
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�, 2019.
Government-Wide Statement of Net Po�sition Fiduciary Funds
Governmental Business-Type Statement of Net
Activities Activities Total Position Total
Cash and investments $ 22719191,777 $ 1221,1151653 $ 35010351430 $ 131343�230 36313781660
Restricted cash and investments:
Held by City 8181490 - 8 18,490 12,553,334 13�371,824
Held by fiscal agents 47,449,,00�9 47,449,009 32,909,417 80,358,426
Total restricted cash and investments 48.�2671�499 - 48,.�267�499 45�462,751 93,,730,250
Total casb and investments $ 276,.�187i,276 $ 122i,1.1 5�653 $ 398�302�929 $ 5805198l $ 4571,108,910
Cash., cash.equivalents and investments consisted of the following at June 30, 2019:
Petty cash $ 91413
Deposits with financial institution. M255.1782
Investments 35714851289
Investments held by fiscal agents 8013581,426
1 108 910
Total cash and investments $ 4571 1
A., Deposl"Itas,
The carrying amount of the City's cash deposits were $19,255,782 at June 30, 2019. Bank balances
before reconciling items, were $18,4831236 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 I I O�% 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
Cityl however, has not waived the collateralization requirements.
2020-04-21 Agenda Packet, 62 Page 270 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
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 investmentsis allocated on an accounting period basis to the various funds based on the p�erio�d-�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, 2019, the City had the following investments and maturities:
Investment Maturities
Investment Type Fair Value 1 year or fewer I-2 years 2-3 years 3-4,years 4,-5 years
LAIF 5 1,222,576 $ 51,222,576
Time Deposits 31 0,00�O 310,000
San Diego County Investnient Fund 10,621,324 10,621,324
Federal Home Loan Bank, 11,159,389 - 3,033,119 5,006,180 3,120,09,0,
Federal National Mortgage Association 9�,1 97,30�2 1,201,252 4,975,050 - 3,021,000 -
Fedearl Home Loan Mortgage Corp 28,9,14,727 6,999,030 2,999,070 1,903,762 5,004,990 12,007,875
Federal Agriculture Mortage Corp 9,852,440 - - 3,351,240 3,000,360 3,500,840
Federal Farm Credit Bank 18,689,458 - 3,105,238 3,080,580 3,000,090 9,503,550
United States Treasury Notes 44,898,550 29,472,845 15,425,705 - - -
Mediurn-Term Corporate Notes 15 1,596,390 33,826,460 32,455,369 3 7,5 7 2,0 8 1, 29,980,312 17,762,168
Money Market Funds 20,053,215 8,021,683 751,007 2,536�,039 2,817,494 5,926,992
Securit ies 969,918 969,918 - - -
I feld by bond trUStee:
Mutual Funds 80,358,426 80,358,426 - -
Total 437,843,7 15 $ 223,0�03,5 14 62,744,558 $ 53,449,892 $ 49,944,336 48,70�1,425
Investments Authorized by the Califbrnia Government Code and the City's Investment Policy
The table below identi-fies, the investment types that are authorized -for the City by the
California Government Code (or the City's investment policy, where more restrictive). The tab,le also
identifies certain provisions of the California Government Code(or the City's investment p�olicy,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.
2020-04-21 Agenda Packet, 63 Page 271 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 2—Cash and Investments (Continued)
-B. Investments (Continued)
Maximum Maximum
Maximum Percentage of Investment in
Authorized Investment Ty
pe Matu ri ty Portfolio* One Issuer
Bankers'Acceptance 180 days 40% None
Negotiable Certificates of Deposits 5 years 3 0% None
Commercial Paper 270 days 25% 10%
State and,Local Agency Bond Issues 5 years None None
U.S. Treasury Obligations 51 years None None
U.S,.Agency Securities 5 years None None
Repurchase Agreement I year None None
Reverse-PurchaseAgreements 9 2 day s, 20% None
Medium-Term Corporate Notes 5 years 30% None
T ime Certificates of Deposits 5 years None None
Money Market Funds N/A 20% 10%
San Diego County Treasurer's,PooledMoney Fund N/A None None
Loca.l..A,gency.Invest.i,i,i.ent.FLind(LAIF) N/A. None $50.Million."
,Shares of Beneficial Interest issued by a JPA N/A None None
Asset Backed Securities 5 years 20% 'None
Supranationals 5 years 30% None
Placement Service Deposits 5 years 30�% None
Excluding amounts held by bond trustee that are not subject to California Government
** Maximurn 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 Govern.m.ent Code or the City's investment policy.
The table b�elo�w identifies certain provisions of these debt agreements that address interest rate risk,
credit risk, and concentration of credit risk.
Maximum Maximum
Maximum Percentage of Investment in
Authorized Investment l'ype Maturity Portfolio One Issuer
U.S,Treasury Obligations None None None
Federal Horne Loan Mortgage Corporation None None None
Farm Credit Banks None None None
Federal Hon-ie Loan Banks None None None
I"ederal National Mortgage Association None None None
Student Loan Marketing Association None None None
Financing Corporation None None None
Resolution F-unding Corporation None None None
Certificates of Deposits, I'ime Deposits and Bankers'Acceptance 3 0 days None None
Commercial Paper 270 days None None
MoneyMarket Funds None None None
State Obligations None None None
Municipal Obligations None None None
Repurchase Agreements None None None
Investi-nent Agreements None None None
Local Agency Investment Fund(LAIF) 'None None None
2020-04-21 Agenda Packet, 64 Page 272 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 2—Cash and Investments (Continued)
C. RI'S' ks Disclosure,,v
Interest Rate Rl*s,k
As a means oflimiting '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. li.quidify needs. -At June 30, 2019, the City's pooled cash and
investments had the -following maturities:
Percentage of
Maturity Investment
Less than one year 39.9%
1 -2 years 17.5%
2 - 3 years 15.0%
3 -4 years 14.0%,
4 - 5 years 13.6%
The weighted average maturity of the portfolio was 2.1. years.
Credit Risk
Generally,credit risk is the risk that an issuer of aninvestment 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 shal.l. 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 lo�w-and
moderate income neighborhoods.
The City's investments are rated by the nationally recognized statistical rating organizations as follows:
S,tan dard&
Inve s tme nt Type Fair Value Moody's Poor's,
LAIF $ 51,2221576 Not Rated NotRa-ted
TimeDeposits 3 1.01IM10 Not Rated NotRated
San Diego County Investment Pool 10,16211324 Aaa AAA
Federal Horne Loan Bank 1111591389 Aaa AA+
Federal National Mortgage Association %197�302 Aaa AA+
Federal.florne'Loan.Mortgage Corp. 2819.1.4j727 Aaa AA I
Federal Agriculture Mortgage Corp. 918521440, Not Rated Not Rated
Federal Farm Credit Bank 181689,9458 Aaa AA+
US Treasury Notes 44�898�550 Aaa AA+
Medium-Term.Corporate Notes 151,596.�390 Baal.. to.A.aa BBB+to AAA.
Money Market Funds 1009411 lk4l Not Rated, Not Rated,
Securities 9691918 Not Rated Not Rated
$ 4371843�715
2020-04-21 Agenda Packet 65 Page 273 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
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 ofthe 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.A1.1 securities,with.the exception.of L.A.IF and other pooled investments.,are held,by a third-party
custodian (13N"Y Western Trust). BNY is a registered member of the Federal Reserve Bank.
Conce.ntration 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 the City's total.investment portfol.i.o at June 30, 2019.
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 3�O�, 2019, the City had $51,222,576 invested in. L.A.I.F. LA.1F detennines fair value on, its
investment port-fo�lio 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, 2019, by m.ulliplying
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 amo�rtized cost by total aggregate fair
value. The credit quality rating of LAIF is unrated as of June 30, 2019.
2020-04-21 Agenda Packet, 66 Page 274 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 2—Cash and Investments (Continued)
-E. Fair Value Hierarchy
The City categorizes its fair value measurements within the fair value hierarchy establishedby generally
accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair
value of the asset. Level. I in.pu.ts 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
thefollowing recurring fair value m. easureinents as of June 30,20.19:
Level
Investment Type Totals 1 2 Uncategorized,
U.S.Agency Securities $ 771813�316 $ $ 7718 1 3,�316 $ -
Local Agency Investment Fund(LAIF) 51�222�576 - 511222,576
U.S. Tre a s ury N ote s 44085550 441,8981550 - -
Medium-Term.Corporate Notes 151,5961390 - 1.51.15961390
Asset Backed Securities 96%918 - 96%918
Time Deposits 3 1000 - 3 1,O�1000 -
SanDiego County Investment Pool 1.O'�621�324 - 10 k2 1.13 24
Money Market Mutual Funds 20��053��215 - 20�0531,215
Held by Fiscal Agent.
Cash&Money Market Mutual Funds 80,�358426 - - K358,426
r rotal Investments $ 4,37.184,3171.5 $ 441898.1550 $ 230.16891624 $ 1.62�2551541
U.S. Treasury Notes classified in Level I of the fair value hierarchy are valued using prices quoted in
active rnarlwts -for those securities. 'U.S. Agency Securities, Corporate Notes, Asset Backed Securities
and Time Deposits classified in Level 2 of the fair value hierarchy are valued using institutional bond
quotes or specified fair market value factors.
Note 3—Receivables
A. Taxes,Receivable
-At June 30�, 2019,the City,had the following taxes receivable:
Governmental
Actim'fies
Sales Tax $ 1214861340
Property Tax. 6 1.1�404
Utilities, 'Users Tax 508�870
Transient Occupancy Tax 6521282
Franchise Fee Tax 2AI 2�921
Special Assessments 231969
Other Taxes IMI.5�941
Total $ 17.19111727
2020-04-21 Agenda Packet, 67 Page 275 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 3—Receivables, (Continued)
B. Loans�Receivable
.At June 30, 2019�the City had thefol.lowing loans receivable, including principal,.and accrued interest,
of which', an.allowance for unco�llectible loans,was recorded in the amount of$3 819�5 IM 13:
Governi-nental Activities
Principal Interest Tota I
South Bay Cornn'llinity Services(Trolley Trestle,Muncey Manor,CNV 1,CNII,NCV`11) $ 3,8,80,292 3,268,602 $ 7,148,894
Rancho Vista I-1ousing(Chelsea Investment Corporation) 1,50�0,000 668,220 2,168,220
St.Regis Park(Chelsea Investment Corp) 1,232,822 378 1,233,20�O
Chula Vista Rehabilitation C1,111'Loans 1,135,626 146,236 1,281,862
Park Village Apts(Civic Center Barrio f lousing Corporation) 146,009 - 146,009
Mobile Horne Assistance Programs(Orange Tree) 12,584 - 12,584
Los Vecinos(Wakeland Housing and Development Corporation) 5,680,000 3,221,732 8,901,732
Main Plaza(Alpha III Development Inc.) 1,80�0,000 768,813 2,568,813
Seniors on Broadway(MAAC Project) 3,511,194 1,385,136 4,896,330
The Landings I&11(Chelsea Investment Corp) 8,485,471 11489,008 9,974,479,
FirstTirne I-1orne Buyers Program 3,120,773 187,174 3,307,947
NSP Rental Housitig Program 1,00�0,000 235,230 1,235,230
Community Energy Retrofit Program 27,455 - 27,455
Lofts on Landis, 2,00�0,000 299�,486 2,299�,486
Duetta Apartments(F Street Family CIC,I,P) 2,068,000 - 2,068,00�O
Volta Senior Apartments(G Street Seniors CIC,I,P) 932,000 - 932,000
.Anita Street(Wakeland I lousing And Development Corporation) 3,841,741 179,789 4,021,530
Deferred development ii-ripact fees 1,366,799 511,716 1,878,515
41,740,766 S 12,361,,520 54�10211286
South Bay Communi�yServices
In 1998., the former Chula Vista RedevelopmentAgency 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 l'iscal year 1.998,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
drawd,own from.the U.S. Department of.Rousing 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 3�0, 2019, the outstanding
balance of the loan was $7.,148,894,,which.included an.interest accrual of$31268,602.
2020-04-21 Agenda Packet, 68 Page 276 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 3—Receivables, (Contlinued)�
B. Loans Receivable(Continued)
Rancho 'Fista.,Ho using(Chelse'a.Investment Comoratio,g)
In 20�O�0, the former RDA loaned $1 000,000 using low and moderate income housing funds and the
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 loanis 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 porti.ons 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, 2019�, the outstanding balance of
the loan was $2,168,220 which included an interest accrual of$668,220.
St. &gis 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 (fon-nerly 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 basi.s out of a fund equal to 9�0% of the residual receipts. At June 30�, 201.9, the
outstanding balance of the loan was, $1,233,20�O which included an interest accrual of$378.
Chula Vista Rehabilitation CHIP Loans
The Chula Vista Rehabilitation Community Housing Improvement Program(CI IIP) 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, o�ffers deferred and low interest rate home
improvement loans to qualified borrowers res,iding within a target area. -Loan repayments are
re-deposited into the program.cash accounts and are redistributed as future loan.s.At June 30, 2019,the
outstanding balance ofthe lo�an.was $1,281,862 which included an interest accrual of$146,236.
2020-04-21 Agenda Packet, 69 Page 277 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 3—Receivables, (Continued)
B. Loans Receivable(Continued)
ivi.c Center
.Park Villyge Apartments E -Barrio Ho us in,g CoMoration)
In 19,91, 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 p�roject. During 19�92,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�, 2019'.the outstanding balance of the loan was $146,0�09.
Mobile Home Assistance Pr!2grams
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 2019 or when the property is sold. Contingent interest will be charged based on calculations
specified in.the agreement. At June 30, 2019, the outstanding balance of the loan.was $1.2,584.
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
annurn. Principal and interest payments wil.l.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, 20�O�8. At June 30, 2019�, the
outstanding balance of the loan was, $8,901,732 which included an interest accrual of$3,221,732.
Main Plaza (Alpha 111'Development Inc.)
In 20�O�3, 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 annu.m. 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 20�61.
At June 30�,2019,the outstanding balance of the loan.was$2,568,81.3 which.included an.interest accrual.
of$768,81.3.
Seniors on Broadway QLAACP1
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
househo�lds. 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 Certi-ficate of Completion.. At
2020-04-21 Agenda Packet, 70 Page 278 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 3—Receivables, (Contlinued)
B. Loans Receivable(Continued)
Seniors,on.Broadwav (gAA C P'rojeco (Continued)�
June 30, 2019, the outstanding balance of the loan was $4,896,330 which included an interest accrual
Of$1138511-36�.
The Landinors I&11 elsea Investment,Co,rporation)�
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 Completi.on. 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 CommunityDevelopment and its Multi-Family.Housing.Program.
The City and RDA entered into loan agreements with Landings, 11,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�,201.9,the outstanding balance of the loan was$9,974,479 which included an interest accrual
Of$1.1489.08.
First Time-Home-Buyers PLog ni
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 frivestment.partnership Act arid Neighborhood Stab i lizati on.Program.funds. Cal. Horne furids
'from the State of California Department of Housing and Community'Development are also used to-fund
loans. The Program is currently administered by Springboard CDF1, (formerly known as Community
Hous,ing Works Realty and Lending). The program offers low interest loans or equity share deferred
gap financing loans to qualified borrowers. Loan repayments are re-depos,ited into the program and are
redistributed as future loans. At June 30, 2019, the outstanding balance of the loan was $3,307,947
which included an interest accrual of$187,174.
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 loaris, 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
annurn. 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, 20 19, the outstanding balance
of the loan was $1,235,230 which included an interest accrual of$235,230.
2020-04-21 Agenda Packet, 71 Page 279 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 3—Receivables, (Continued)
B. Loans Receivable(Continued)
Comm un ity.Retrofli t.Program
The Chula Vista Community Energy Revolving Loan Fund(RLF)is under the direct co�ntro,l 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 prograrn cash.accounts and are redistributed as future loans except
-for loans-funded by General fund. At June 30,2019,the outstanding balance of the loans were$27,455.
Lo,fts on.Landiky
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, 2019,the outstanding balance of the loan.was $2,299,486
whichincluded aninterest accrual of$299.,486.
Duetta Apartments LF Street Fa,mJ1 T)I
y CIC2
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 arnount of$80�O�,000 frorn the City's federal'HOME funds,$372,660 from.the City"s,Balanced
Communities In-Lieu funds, and $895,340 fromLow and Moderate IncomeHousing 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 31,20�72. 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, 2019�., the outstanding balance of the loans were
$210681000.
Volty Senior Apartments LG 3treet,)eniors 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 aparbnents, with 1.22 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, 2019�, the outstanding
balance of the loans were $932,000.
2020-04-21 Agenda Packet, 72 Page 28,0 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 3—Receivables, (Continued)
B. Loans Receivable(Continued)
Anity Street('Wakeland.Housin,g and.Development CoMorat
In 2018 and 2019,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$3,841,741 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 3 1,
2076. Fund balance has been restricted in the Low & Moderate Income Housing Successor Special
RevenueFund. At June 30,2019,the outstandin.g balance of the loans were$4,021,530 which.includes
an interest accrual of$1791789.
1 1
DeLert-ea aevelopm,,en,t impqctfiees
The D,IF Deferral Community Facilities District (CFD) was established to promote development in
specified areas of the City known as "Western Chula Vista"by deferring specific development impact
fees for projects that met the specific criteria outlined in.the CFD fori-nation. documents. The primary
area included within the CFD plan was land west of the 1-5 -freeway, to spur on early development in
preparation for the new Bayfront project, as well as land in the p�ortion of the City between Interstate 5
and Interstate 8,0�5, including thePalomar Gateway and Urban Core Specific Planning Areas and the
Auto Park located East of the Interstate 805. As the Rate and Method of Apportionment defines,
developers can defer their Development Impact Fees up to ten years or as otherwise defined in the CFD
documents. Upon issuance of the Certificate of Occupancy (COO), the city calculates, interest on an
annual. basis, and it is included as part of the long-term receivable. At June 30�, 2019, the outstanding
balance of the loans were $1 878,51.5 which includes interest accrual $511,71.6.
Note 4—Interfund Balances and Transactions
Due to1Due,,,&om,,,,o,th,er, nds
.0
At June 30, 2019�, interfund recelvables and payables were as f Ilows:
Due To Other Funds
CV Elite
Public Municipal Affilete Internal Nonn-kaj o r
Due from Other Financing Financing Development Tra in in g Service Governmental
Funds Sundry 0-ants Authority Authority Services Center Funds Funds Total
General Fund $ 4,341,593 $ 1,223 $ 159,411 $ 46,944 $ 107,768 $ 471,764 $ 4,759,929 $ 9,888,632
Total $ 4,341,593 $ 1,223 $ 159,411 $ 46,,944 $ 107,768 $ 471,764 $ 4,759,,9,29, 9,888,632
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.
2020-04-21 Agenda Packet, 73 Page 28,1 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 4—Interfund Balances and Transactions (Continued)
Long-Term Advances
At June 3 01 20 19,balances were as follows.-
Advances From Other Funds
Sewer
Development Impact Development
Advances to Other Funds Funds Impact Fees Fund Total
Generaffund L528l,748 - $ L528,748
Sewer Enterprise Fun.d - 1816071952 1.8071952
Total $ 1�5281748 $ l8l,607�952 $ 20,136,7010,
City Council,. authorizedloaris 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 $1,528,748 at June 30, 20191. In accordance with Council Policy No.
2201-06, 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 20,15-035 of the City Council,interfund loans from the Transportation DevelopmentImpact
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 $8,372,874 at June 30,20,19.
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$9,6l30,000 to acquire
the 1.4.41 acre site located in. the lower Sweetwater Valley owned by the Redevelopment Agency and
$3 101,000 to acquire the 1.89 acre site located at Auto Park Place, Chula Vista. Per Resolution 2015-035
of the City Council, these lolans, 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 $9,459l,635 at June 30, 2019l. TheAgency 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
$16,18581l381.to the Storm Drain fund for$7441612, and$803,33 1 from the Sewer Facility fund for capital
improvement projects, via Resolution 2015-0135. In accordance with Council Policy Nol. 220-l06, approved,
via Resolution,2015-0128.1 the financing costs shall be calculated,using the City's pooled investment earning
rate on a quarterly basis. The balance was $18,607,9512 at June 30, 20191, of which all $18,607,952 is
outstanding from the Sewer Fund to the Sewer Development Impact Flees Fund and the portion due from
the Sewer Fund to the Storm Drain Fund has been paid in full.
2020-04-21 Agenda Packet, 74 Page 28,2 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 4—Interfund Balances and Transactions (Continued)
Trans/ers.InlOut
Interfund transfers for the year ended June 30, 2019, were as follows:
Transfers In
Sundry Uants Public Municipal Development Non-Major
General Special Development Financing 'Financing Services, CV Elite Govemmental
Transfers Out Fund Revenue Fund Impact Fund Authority Authority Fund Training Center Funds Total
General Fund 115,689 1,63�5,686 798,270 S 374,529 189,586 1,065,289 S 4�179,049
Sundry Grants Special Revenue 1 X5�236 - - - - 763,126 1,788,362
Development Impact Fund - - 3�1 14X3 1,524,860 - - 4,639,18�3
SewerFund 3,026,241 - - 131568 3103918�09
Development Services Fund 1,9�23,648 - - 1�923�648
CVE]Ite Training Center - - - 26fi27 261627
Non-Ma.jor Governmental Funds 419,81 i832 42 107�415 8561912 - 73�125 - 1 6M 1%327
Total 1 01956�957 1151731 107�415 5160�61921 213231130 461�222 18%586 1�855�043 2 1 fi]_605
General Fund— Operating support to reimburse the General Fund for City staff services and equipment.
Total amount of reimbursement was $10,956,957.
T" 7
Sundry Grants Specia/Revenue T 7 und—Transferring the matching contribution to the federal grants in the
amount of$115,73 1.
Deve,lopment Imp ct Fund—Transferring transportation funds for development projects in the amount of
$1071415.
.Public Financing AuthoLtty—Funding debt service -funds for repayment of various long-term. obligations
amounted to $5,606,9,2 1.
M'unic�pql Financing Authori — Funding debt service fund for repayment of long-term obligation
amounted to $2,323,130.
Development Services Fund...............Operating support to reimburse the Development Services Fund for services
provided; $374,529 reimbursement from the General Fund; $13,568 from Sewer Services; and—$73,125
from the Chula Vista Housing Authority.
Chula Vista.Elite Athlete Training Center—Reimbursementstrom General fund: $189,586-for telecom,site
license fee.
Non-maior Governmental Funds — Transfer -from General -fund in the amount of$1.,065.,289 -for various
debt obligations. Transfer from Chula Vista EliteAthlete Training Center to,Eastlake Maintenance District
in the amount of $261,627 for taxes related to City owned property. Various transfers between Sundry
Grants Special Revenue fund in the amount of$763,126.
2020-04-21 Agenda Packelt 75 Page 28,3 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 5—Capital Assets
A Government-Wide Financi*a/Statements
Summary of changes in capital assets for governmental activities for the year ended June 3 0,20 19, are
as follows:
Balance CIP Balance
July 1,2018 Additions Deletions Transfers June 30,20�19
Capital assets,no�t being depreciated:
Land $ 436,830,968 $ 395,000 $ (180,000) $ 437,045,968
Construction in progress 62,739,319 42,317,270 (1,268) (15,381,967) 89�,673,354
-1
Total capital as,sets,,not being depreciated 499,570,287 4217.12,270 (1.81,268) (1.5,381,967) 526,719,322
Capital assets,,being depreciated:
B�uilding,s 203,,9�48,084 - 203,948,084
Improvements other than buildings 132,509,776 '12,8 7 0 2,431,50�7 13,4,954,153
Machinery and equipment 39,9�75,542 5,830,112 (3,112,069) 42,693,585
Infrastructure 761,322,077 3,846,573 12,9�50,460 778,119,110
Subtotal Ll 37,755,479 9,689,555 (3,112,069) 15,381,967 '1,15 9�,714,9 3,2
Less accumulated depreciation
Buildings (60,831,743) (3,99�6,320�) - (64,828,,063)
Improvements other than buildings (54,337,89�4) (2,69�4,801) - - (57,032,695)
M.achinery and equipment (27,645,5�64) (3,283,263) 3j 10,9 28, - (27,817,899)
Infrastructure (334,499,435) (20,442,987) - - (35�4,942,42,2)
Subtotal (477,3'14,636) (3 0,,417,3 71) 3,110,92,8 - (504,62,1,0,79)
Total capital assets,being depreciated 6�60,440,843 (20,727,816) (ij 4 1) '1 5,381,96�7 655,093,853
Total.governmental activities $1,160,0�11,130 $21,984,454 $ (182,409) $ $1,181,813,,175
2020-04-21 Agenda Packet, 76 Page 28,4 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 5—Capital Assets (Continued)
A Government-Wide-Financial Statements (Continued)
Depreciation expense was charged to functio�ns/programs as follows:
General government $ 3305
.Public safety 21388,16�05
Public works 25081649
Community Development 371772
Parks and recreation 118271724
Library 17�848
Internal s,ervice 24�31078
$ 301417.1371
Surni-nary of changes in capital assets for busi.n.ess-type activities -for the year ended June 30, 201.9, are
as follows:
Balance CIP Balance
July 1,2018 Additions Deletions Transfers June 30,2019
Capital assets,not being depreciated:
Land 180,677,144 $ - $ $ 180,677,144
Construction in progress 4,174,411 975,374 (1,360,678) 3,789�,107
Total capital assets,not being depreciated 184,851,555 975,374 (1,360,678) 184,466,251
Capital assets,being depreciated:
Buildings and structures 17,027,5,88 - 17,027,588
Machinery and equipment 6,9�47,053 318,449 (40�2,959) - 6,862,543
Infrastructure 2,47,123,39�6 - 1,360,678 2,48,484,074
Subtotal 271,098,037 31.8,449 (4.0�2,959) 1,360,678 272,374,205
Less accumulated depreciation
Buildings and structures (675,99�5) (337,146) - - (1,013,141),
Machinery and.equipment (3,935,078) (940,680�) 40�2,959 (4,472,799)
Infrastructure (123,650,869), (5,613,9,07) - (129,264,776)
Subtotal (1,28,261,942) (6,891,733) 40�2,959 - (1.34,750,71.6)
Total capital assets,being deprec�iated 1.42,836,095 (6,573,284) - 1,360,678 1.37,623,489
Total business-type activities, $ 327,687,650 $ (5,597,910) $ - $ - $ 322,0�89�,740
Depreciation.expense for business-type activities for the year ended June 30, 201.9, are as follows:
CV Elite Training Center $ 337�146
Sewer 61537�837
Sewer Development Impact Fees 3.1041
Development Services 101361
Tran s it 3�348
61891�733
2020-04-21 Agenda Packet, 77 Page 28,5 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
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, 20�19, are as
follows:
Balance Balance
July 1,2018 Additions Deletions June 30,2019
Capital assets,not being depreciated:
Land $ 611421055 $ 191,975 $ (733,950) $ 5,60�0,080
Total capital assets,not being depreciated 6,142,055 191,9,75 (733,950) 5,60,0,080
Capital assets,being depreciated:
Buildings 2,386,218 - - 2,386,218
Subtotal 21386,218 - 2,386�1218
Less accumulated depreciation
Buildings (1,397,188) (47,725) - (1,444,913)
Subtotal (1,397,188) (47,725) - (1,444,913)
Total capital assets,being depreciated 989,030 (47,725) - 941,305
Total fiduciary activities $ 7,131,085 $ -144,250 $ (733,950) $ 6,541,385
"Depreciation.expense for fiduciary-funds for the year ended June 30�, 2019,was $47,725.
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, 2019�, is as
follows:
Classification
Balance De bt De bt Balance Due within Due in More
July 1,2018 Issued Retired June 30,20�19 O�ne Year "than One Year
Bonds Payable:
Certificate of Participation $ 78,260,000 S $ 314901000 $ 74,770,0�00 $ 3,660,000 $ 7 Ij 10,000
I ease Revenlie Bonds 92,065,000 6,660�,000 851�405,000 7,080,000 78,325,000
Unamortized Bond Premium 16,260,901 1,14 8 6,613 .1 4�774�28,8 - 1,417741288
Direct BorrovAngs,and Direct Placements:
Section 108 Lo�an 6,332,00�O 446,000 5,886,0�00 468,000 5,418,000
Notes Payable 3,269,491 - 523,434 2,746,0�57 524,343 2,221,714
Capital Leases 5,125,643 759,697 641,349 5,243,991 935,153 4,30�8,838
Total $ 201,3 13,035 759,697 $ 13,247,396 $ 188,825,336 $ 12,667,496 $ 176,157,840
2020-04-21 Agenda Packet, 78 Page 28,6 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Govern mental Activiti es Long-T erm Debt(Continued)
A. Certificates qf Partic*ation
IP
Classification
Balance Debt Debt Balance Due within Due in More
July 1,2,0�18 Is s ued Retired June 30�,2019 One Year Than One Year
2014 Rcftuiding COP $ 39,440,000 $ $ 1,81 0,00�O $ 37,630,000 $ 1,89,5,00�O $ 35,735,00�O
2015 Refunding COP 30,220,000 1,680,00�O 28,540,000 1,765,000 26,775,00�O
2016 Refunding COP 8001000 8,600,000 - 8,60�0,00�O
Total $ 78,260,000 $ $ 3,49,0,00�O $ 74,770,000 $ 3,660,00�O $ 7 1,11 0,00�O
2014.Refunding CO,t'-
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. Should the City default under theLease,the Trustee,
as assignee of theAuthority, may terminate theLease and re-lease the Leased Premises or may retain,
the 'Lease and hold the City liable -for all Lease Payments, thereunder on. an annual basis. Under no
circumstances will the Trustee have the right to accelerate Lease Payments. Interest is payable
semiannually onApril 1. and October 1. of each, year, commencing October 1., 201.4. The certificates
mature in 2032 and principal is payable on October 1. each year, commencing October 1, 2014. As of
June 30, 2019, the outstanding balance is $37,630,0�00.
The annual debt service requirements for the 2014 Certificates, of Participation outstanding at
June 30, 2019�, are as follows:
Year Ending
June 30, Principal Interest Total
2020 $ 11895,000 $ 11703,706 $ 31598f7O6
2021 2,0001,000 11606,,331 31606,331
2022 21100,000 1,5031831 3,,603,1831
2023 2,2101,000 1,3961081 31606,081
202,4 2,3301,0010, 1,2821581 3161.21581
2025-201291 1.3,6015,01010, +,490f781 1.81095,1781.
2030-20�33 13,49,01,01010, 1112,2188�4 14,612,884
Total $ 37f630,fO,0101 $ 13f10611.95 $ 5017361195
2020-04-21 Agenda Packet, 79 Page 28,7 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Govern mental Activiti es Long-T erm Debt(Continued)
A. Certificates qf Partic*ation (Continued)
IP
2015 Rc
�,Lynding C0,1
In. August 2015, the Chula Vista Public Financing Authority, (,Authority) issued $34,330,000 in.
201.5 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.11), 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 out-flow 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 payi,,-nen,.ts by $4,384,723 and to obtain.an.
economic gain (difference between, the present values of the o�ld 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. Should the City default under the Lease, the Trustee, as assignee of the Authority, may
terminate the Lease and re-lease the Leased-premises or may retain the Lease and hold the City liable
for all Lease Payments thereunder on an annual bas,is. Under no circumstances will the Trustee have
the right to accelerate Lease Payments. Interest is payable semi-annually on March 1. and September I
of each,year, commencing Marchl, 201.6. The certificates mature in.2034 and principal is payable on.
March I each year, commencing October 1, 2015. As of June 30, 2019, the outstanding balance is
$28i5401000.
The annual. debt service requirements for the 2015 Certificates, of Participation outstanding at
June 30, 2019, are as follows:
Year Ending
June 30, Principal Interest Total
2020 $ 117651000 $ 11157,,263 $ 2,,922,263
2021 11860,000 110691013 2�1929,,013
2022 11945,000 9761013 21921,013
2023 21040,000 878,,763 2,,918,763
20�24 21145,000 776t763 2f9211763
2025-2029 91410,000 21748,688 12f1581688
2030-2034 9,,375,000 111.30f494 10,505,494
Total $ 28,540,000 $ 81736,997 $ 37,276,997
2020-04-21 Agenda Packet, 80 Page 28,8 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Govern mental Activiti es Long-T erm Debt(Continued)
A. Certificates qf Partic*ation (Continued)
IP
2016 Rc
�,Lynding C0,1
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
200�6 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 arnount 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 $1,144,525 and to obtain an. economic gain
(difference between the present values of the old and new debt services payments) of$,97'3,849. The
source of repayment of the certificates is the lease payments to be made by the City to the Authority.
Should the City default under the Lease.) the Trustee, as ass,ignee of the Authority, may terminate the
Lease and re-�lease the Leased Prernises or may retain. the Lease and hold the City liable for all Lease
Payments thereunder on an annual basis. Under no circumstances will the Trustee have the right to
accelerate LeasePayments.Interest is payable semi-annually on March I and September I of each year,
com.mencing.M.arch 1, 20.17. The certificates mature in.2036 and principal.is payable on.March 1. each.
year, commencing March 1, 2027. As of June 30�, 2019, the outstanding balance is $8,600,000.
The annual. debt service requireni.ents for the 2016 Certificates of Participation, outstanding at
i un.e 30, 2019�., are as follows,.
Year Ending
June 30�, Principal Interest Total,
2020 $ - $ 2821550 $ 282,550
2021. - 282,550 282,550
2022 - 282f550 282f550
2023 - 282,550 282,550
2024 - 282,550 282,t550
2025-2029 21265,000 11353,350 316181350
2030-2034 413801000 721,500 51101,500
2035-2036 11955�1000 88,500 2fO43f5OO
11
Total $ 8�1600,,000 31576,100 $ 12,176flOO
2020-04-21 Agenda Packet, 81 Page 28,9 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Govern mental Acfiviffi*es Long-T erm Debt(Contlinued)
B. Lease R'evenue.Bonds
Class i fication
Balance Debt De bt Balance Due within Due in More
July 1,2018 Issued Retired June 30,2019— One Vear Than,One Vear
2016 Lease RevenLie ReffirldIng Bonds $ 23,130,00�O $ $ 1,330�,O�00 $ 21,800,000 $ 1,370,000 $ 20,430,0�00
2017 Lease Revenue Bonds 55,805,000 - 5,330�,O�00 50,475,000 5,605,000 44,870�,O�00
2017 Lease Revenue Bonds,Scries A 12,045,000 - 12,045,000 - 12,045,0�00
20 17 Lease Revenue Bonds,Series B 1,085,000 - 1,085,000 105,000 980,000
To ta 1 $ 92,065,000 1$ - $ 6,660�,O�00 $ 85,405,000 $ 7,080,000 $ 78,325,000
20-16 Lease Revenue.Re&nding.Bond,�
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 reacquis,ition price
and the net carrying amount of the old debt of$4,898,,948, which. is reported as a de-ferred outflow of
resources in. the accompanying I'Mancial 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 o�ld 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. Should the City default under the Lease Agreement,the Trustee,
as assignee of the Authority, may terminate the Lease Agreement and re-lease the Leased,Property or
may retain.the LeaseAgreemen.t and hold the City liable for all. 'Base Rental. Payments thereunder on.
an annual basis. Under no circumstances will the Trustee have the right to accelerate Base Rental
Payments. Interest is payable semi-annually on November I and May I of each year, commencing
November 1, 20�16. The certificates mature in 2033 and principal is payable on May 1. each year,
commencing May 1, 2017. As of June 30, 2019�,the outstanding balance Is $21,800,000.
The annual debt service requirements for the 2016 Lease Revenue Refunding Bonds outstanding at
June 30, 2019, are as follows:
Year Ending
June 30�, Principal Interest Total
2020 $ 1f370f000 $ 78,0,1175 $ 21150f175
2021. 11410,000 739,075 211491075
2022 If460f000 68,21675 21142,675
2023 If520f000 624f275 2fl44,,275
2024 L585f000 5631475 21148,,475
2025-2�029 8f815f000 1f9191338 10�,734f338
2030-2,033 5f64OfOOO 462,800 611021800
Total $ 21f800f000 5f 771,81.3 $ 27f571,81.3
2020-04-21 Agenda Packet, 82 Page 290 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Govern mental Activiti es Long-T erm Debt(Continued)
B. Lease Revenue Bonds (Con,ti'nued)
2017 Lease Revenue Bonds
In. June 2017, the Chula Vista Municipal Financing Authority (Authority) issued $611,355,000 in,
201.7 Lease Revenue Bonds to finance infrastructure, facilities and equipment and to pay,the costs of
the issuance of the Bonds. Should the City default under the Lease Agreement,the Trustee, as assignee
of the Authority, may terminate theLease Agreement and re-lease the Leased Property or may retain
theLease Agreement and hold the City liable for all. Base Rental- Payi,'nents thereunder on. an. annual.
basis,. Under no circumstances will the Trustee have the right to accelerate Base Rental Payments.
Interest is payable semi-annually on November I and May I of each year, commencing
November I� 2017. The bon,ds mature in,. 20�27 and principal is payable on. May I each, year,
commencing May 1, 20 19. As,of June 30, 2019�,the outstanding balance is $50�,475,000.
The annual debt service requirements for the 2017 Lease Revenue Bonds outstanding at
J un.e 30, 2019�., are as follows,:
Year Ending
June 30�, Principal Interest Total
2020 $ 51605,000 $ 2,5231750 8,128,750
2021 5f885,000 2,243,500 81128f5OO
2022 61185,000 11949,250 81134,250
2023 6,1,80,000 1,640�,O�O�O 7182OfOOO
2024 6f175f000 1,331,0�00 71506,000
2025-2027 201445f000 21077,750 22f522,750
Total $ 501475f000 $ 1117651250 $ 62f240,250
20.17.Lease.Revenue.Bonds, Series.A (yew Clean.R'enewable,.EneW.Bonds—.FederalIv .1 ax
I T-I
In December 20 17, the Chula Vista Municipal -rinancing Authority(Authority) issued $12,045,0�00 in
2017 LeaseRevenue Bonds, Series A (New Clean Renewable Energy Bonds—Federally Taxable), to
finance photovo�ltaic energy systems at various City -facilities,,to capitalize interest on the Bonds and to
pay the costs of issuance of the Bonds. Should the City default under the Lease Agreement,the Trustee,
as assignee of the Authority, either may terminate the Lease Agreement and re-lease the Leased
"Pro�p�erty, or may retain. the Lease Agreement and hold the City liable for all Base Rental Payments
thereunder on an annual basis. -Under no circumstances will the Trustee have the right to accelerate
Base Rental Payments. Interest is payable semi-�annually on December 1. and June 1. of each year,
commencing June 1, 201.8. The bonds mature in. 2049 and principal. is payable on.
December 1. each year, commencing December 1, 202 1. As of June 30, 2019, the outstanding balance
is $1210451000.
2020-04-21 Agenda Packet, 83 Page 291 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Govern mental Acfiviffi*es Long-T erm Debt(Contlinued)
B. Lease Revenue Bonds (Continued)
2017 Lease Revenue Bonds Se�rie>s A w Clean Renewable EneLgv Bonds—Federa/ly ryl
I axy
(Continued)
The annual debt service requirements-for 2017 Lease Revenue Bonds,, Series A(New Clean.Renewable
Energy Bonds—Federally Taxable) outstanding at June 30, 20 19, are as follows:
Year Ending
june 30, Principal Interest Total
2020 $ 485,781 $ 4851781
20,21. - 4,85f781 4851781
2022 401,000 485f2,62 525�1262
2023 501,01010, 4841045 5341045
2024 65,01010, 482�t374 547,374
2025-2029 725,01010, 2,3541278 31079,278
2030-20�34 1,775,01010, 2,1281783 319031783
20,35-2039 213501000 117301869 4,0801,869
20,401-2044 31065,000 1J851782 4,2501,782
2014,5-2049 31975,000 441,928 4141619,28
Total $ 1210451000 $ 1,01264,883 $ 22,309,1883
2017 Lease Revenue.Bonds, Series B�Tax-Exe
In December 20,17, the Chula Vista Municipal Financing Authority(Authority) issued $12,045,0,00 in
2017 Lease-Revenue Bonds, Series.13 (Tax-Exempt),to finance photovoltaic energy systems,at various
City faci.l.ities, to capitalize interest on.th.eBonds and to pay the costs of issuance of theBonds. Should
the City default under the Lease Agreement, the Trustee, as assignee of the Authority, either may
terminate the Lease Agreement and re-lease the Leased Property, or may retain the Lease Agreement
and hold the City liable fo�r al.l. Base Rental,. Payments thereunder on. an. annual basi.s. Under no
circumstances will the Trustee have the right to accelerate Base Rental Payments. Interest is payable
semi-annually on December I and June I of each year, commencing June 1, 2018. The bonds mature
in 2029 and principal is payable on December I each year, commencing December 1, 2019. As of
June 30, 201.9,the outstanding balance is, $1,085,000.
2020-04-21 Agenda Packet, 84 Page 292 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Govern mental Acfiviffi*es Long-T erm Debt(Contlinued)
B. Lease Revenue Bonds (Continued)
2017 Lease Revenue Bonds, Series B (Tax-ExempQ,tconrinued)
The annual debt service requirements for 2017 Lease Revenue Bonds, Series 13 (Tax-Exempt),
outstanding at June 30, 2019, are as follows:
Year Ending
June 30, Principal Interest Total
2020 $ 1051000 $ 40,775 $ 145,775
2021 105,00101 3711,00 1,42,100,
2022 1015,01010, 32,900 137,9001
2023 1101,01010, 28,600 1,38,6010,
2024 110,010101 24f2OO 134,2010,
2025-20�27 550,010101 55fOOO 605,0010,
Total $ 1f08510001 $ 218f575 $ 11303,575
C. Section 108 Loan
In June 2010,8,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 1.018 Loan is an "advance"of-future CD,BG 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 C.D.BG
entitlernents for 20 years, with.interest payments beginning with.fiscal.year 2009.
As of June 30, 2019, the outstanding balance is $,5,886,000. The annual debt service payments are as
follows:
Year,Ending
June 30, Principal Interest Total
20,20 $ 468,000 $ 2�95f428 $ 763,428
20,21. 492,000 271/830 763,830
20,22 516,000 246/599 762,599
20,23 542,000 219/6�6,8 761,668
20,24 569,000 1911000 760,000
2025-20�29 3�,291%000 460f381 3/759,381
Total $ 5f 886,000 $ 11684,9016 $ 71570,906
2020-04-21 Agenda Packet, 85 Page 293 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Govern mental Activiti es Long-T erm Debt(Continued)
D. -Notes Payable
Classification
Balance Debt Debt Balance Due Athin Due in More
June 30,2018 Is s ued Retired June 3�0,2019 One Year Than One Year
'raxable QECB Lease PLirchase Agreement $ 1�262,341 $ 189,401 S 1,072,940 19 1 1125 $ 881,815
Califomial.`,nergy Commission(CEC)Loan#2 1,251,683 1.40,663 1,11 1,0�20 144,829 966,191
California Energy Conin-ission(CEQ Loan#3 7231 160 178,096 545M64 179�1870 3651194
SDG&E OBF Loan#I(Parkway Boiler) 25,551 8,518 17,0�33 8,519 8,514
SDG&E 0131�'Uan#2(Transit HVAQ 6,756 6,756 - - -
Total CEC N)ans/SD(i&,E On Bill Financing 2,007,150 334,033 1,673,117 333,218 '1,339,899
Total 3,269�,491 523,434 2,746,,O�57 524,343 2,221,714
.Taxable QECB LeaselPurchase.Agreement
On December 3 1� 2012, the City entered into a lease purchase agreement with a private party to
purchase certain,. energy conservation. equipment. The lease/purchuse agreernent 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 301) 2019., the outstanding balance is $1,072,940. The annual debt service requirements are
as follows:
Year Ending
June 30, P,rincipal Interest Total
2020 $ 191,125 $ 40�f6�00 $ 231,725
2021 192�/864 33/015 225f879,
2022 1.94f619 25f360 219f979
202,3 196,391 17,636 214fO27
2024 1,98f 177 91841 208f018
2025 99f 764 L975 10�1,739
Total, $ 1f O�72,940 $ 128,427 $ lf201,367
Cali&rnia Enercry C'ommissio�n LoanslSDG&E On-Bill Finan
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 O�n-�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, 2019,, the outstanding balance is $1,673,117. The annual debt service requirements are
as follows:
2020-04-21 Agenda Packet, 86 Page 294 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6-Long-Term Debt(Continued)
Govern mental Acfiviffi*es Long-T erm Debt(Contlinued)
A Notes.Payable(Continued)
Ca/iLornia EneW Commission Lo�ansISDG&E On-Bill Finane,ing ntinued)
Year Ending
June 30, Principal Interest Total
20�20 $ 3331218 $ 37f357 $ 370f575
2021 339�f497 311078 370,575
2022 337f311 241745 362/056
202,3 158f453 18f717 177,170
202,4 163/208, 13/962 177,170
2025-2026 341f430 12,907 354,337
r,
l7otal $ 1f673f117 138f766 $ 1,8111883
E. CapitalLeases
C I ass ification
Balance De bt D�e bt Balance Due within Due in More
July 1,2018 Issued Retired June 30,2019 One Year Than One Year
&-,)lar Energy Firlancing '1,359,,559 S 125,834 '1,233,725 $ 68,576 $ tj 65,149
Osh Kosh Capital 260�736 84,448 1 76�288 861888 89�400
Marlin Panasonic 127,790 101,464 26,326 25,820 506
PNC Equipment 1,059,364 118,289 94 1,075 122,075 819,000
JP Morgan.Equipment.Lease 1,117,954 1.1.3,91.3 1,004,041. 116,362 8,87,679
Mo,to,rola PSA Equipment Lease 1,183,510 - 1,183,510 132,0 11 1,051,499
Mail.Folding Machine Lease 1 6�730 2,4 3 9 14�291 3�573 10��718
BC1 Capital Lease Payable-26 Vehicl - 759,697 94,962 664,735 379,848 284,887
Total $ 5,125,643 $ 759,697 641,349 5,243,991 $ 935,153 4,308,838
So�lar EneM . inanciLig
On July 23, 2013, the City Council app�roved Resolution 2013-149 authorizing the City to utilize a
$2,121,,500 Tax-Exempt Facility 'Lease 'Purchase Agreement with Ban.c of America, which. would be
rep,aid through the annual energy cost savings.
The future Ininimurn.lease obligation and the net present value of these Inini.Inum lease payments as of
June 30. are as follows:
2019.�
Year Ending
June 30, Principal Interest Total,
2020 $ 68576 $ 48,105 $ 1161681.
2021 74,259 45,339 119,598
2,022 80,242 42,346 122,588
2,023 86,540 39,113 125,653
2,024 93,166 35,629 128,795
2025-20�29 577,819 116,092 693,911
2023-20�31 253,123 11,638 26,4,761
Total $ 1,233,725 $ 338f262 $ 1,571,987
2020-04-21 Agenda Packet, 87 Page 295 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Govern mental Acfiviffi*es Long-T erm Debt(Contlinued)
E. Capital Leases(Continued)�
Osh Kosh Capital
On.October I i 2013,the City Council approved Resolution.20 13-204 authorizing the City to enter into
a seven-year lease purchase agreement with O�sh Ko�sh Capital for the acquisition of a Pierce Arrow XT
Triple Combination Pumper Fire Engine at a price of$578,224.
The future ini.nimum.lease obligati.on,and the net present value of these i'ninii'num.lease payments as of
June 30, 2019,, are as follows:
Year Ending
June 30, Principal Interest Total
2020 $ 861888 $ 5f095� $ 91,983
2021 89,400 2f583 91,983
Total $ 1761288 $ 7f678 $ 1.83,966
,Wrlin-Panasonic
On March 4�, 20 15,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$3771487.
The future ini.nimum.lease obligati.on,and the net present value of these i'ninii'num.lease payments as of
June 30, 2019,, are as follows:
Year Ending
June 30, Principal Interest Total
2�O2�O $ 25�1820 $ 263 $ 26,083
2,02,1 5�06 - 506
Total $ 26,326 $ 263 $ 26,589
2020-04-21 Agenda Packet, 88 Page 296 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Govern mental Acfiviffi*es Long-T erm Debt(Contlinued)
E. Capital Leases(Continued)�
PNC Equ�pment Lease
In. November 20 1.5, the City entered into a capital lease agreement with PNC E quip.rnent Finance fo�r
the acquisition of two Pierce Arrow XT Triple Cornbi nation Pumper/F ire 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 thenet present value of these minimum lease payments as of
June 30, 2019, are as follows:
Year Ending
June 30, Principal Interest Total
20�20 $ 122,1075 $ 30,114 $ 152,189
20�21 125,981 26f2,08 152,189
20,22 1,30f012 22fl.77 15211,89
20,23 1,34fl,73 18f016 15211,89
2024 1381466 1,311723 152,,189
2�025-202�6 290,367 1,41011 304,3178
Total $ 941f075 $ 124f249 $ 1f0651323
JP Morvan Equ�pment Lease
In August 2016,, the City entered into a cap�ital.lease agreernent with JP .Morgan Chase Bank, N.A. for
the acquisition of one P�ierce 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 obhgati.on and thenet present value of these minimum lease payments as,of
June 30, 2019, are as follows:
Year Ending
June 30, Principal Interest Total
2020 $ 1.1.61362 $ 21,587 $ 1.37,949
2021 118,,864 19f085 13�7,,949
2022 121,419 16�1530 1371949
2023 124/030 13/919 137,949
2024 126/6�97 11,252 137/949
2025�-2027 39616�6�9 17f178 413f847
Total $ 11004fO�41. $ 99f5m $ 1,1.03f592
2020-04-21 Agenda Packet, 89 Page 297 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Govern mental Acfiviffi*es Long-T erm Debt(Contlinued)
E. Capital Leases(Continued)�
Motorola Solutions CAD Equip ent Lease
In. July 2017, the City entered into a capital lease agreement with. Motorola Soluti.ons, Inc. for the
acquisition of a PSA Systern. The lease term is ten years and the lease amount is $1,351,409 to be paid
in annual installments beginning in July 2018.
The future min.i.mum.lease obl.i.gati.on,and the net present value of these m-inii,-num.lease payments as of
June 30, 201%, are as follows:
Year Ending
June 30, Principal Interest Total
2020 $ 132,011 $ 38,227 $ 170,238
2021 13,61275 33,r963 170,238
2022 14016,77 2%562 170,239
2023 145�1220 25f018 170if238
2024 149,91.1. 201f327 170if238
2025�-2027 479,416 31,298 510t71.4
Total $ 1,183,51.01 $ 1.78,395 $ 1,361.19015
Ma il Folding Machine Lease
In January 20,18, 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 p�ai.d in.annual,.installments beginning in.July 2018.
The future minimum lease obligation and the net present value of these minimum lease payments as,of
June 30, 201.9, are as follows:
Year Ending
June 3�0, Principal Total
2020 $ 31573 $ 31573
2021 3,573 31573
2022 3,573 31573
2023 31572 31572
Total $ 14,291, $ 14.,291,
2020-04-21 Agenda Packet, 90 Page 298 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Govern mental Acti,viffi*es Long-T erm Debt(Contlinued)
E. Capital Leases(Continued)�
BO'Capital Vehicle Leqsc�v
In. March. 2019, the City entered into two capital. lease agreements with. BCI. Capital., Inc. for the
acquisition of 26 vehicles. The lease term is two years and the lease amount is $759,697 to be paid in
annual installments beginning in April 2019�.
The future minimum lease obligati.on and the net present value of these rninii.num lease payments as,of
June 30. are as follo�ws:
2019.�
Year Ending
June 30, Principal Total
2�020 $ 379,848 $ 379,848
2,021. 284,t8,87 284,887_
Total $ 664,735 $ 6641735
Fliducliary Funds L,ong-Term Debt
A. Tax Allocation Bonds
Classification
Balance Debt, Debt Balance Due%Nithin Due in More
June 30,2018 Issued Reti red June 30,2019 One Year Than One Year
Bonds Payable:
2016TaxAllocation Refunding Bonds $ 27,9�3�0,000 $ (1,665,000) $ 26,265,000 1,725,000 $ 24,540,000
Unamortized Bond Premium 4,219,019 (234,390) 3�,984,629 - 3,984,629
To�tal 32,149,019 $ (1,899,390) $ 30,249,629 S 1,,725,,000 $ 28,524,629
2016 Tax A.11ocation&Lynding 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:
• Bayfront/Town.Centre Redevelopment Project 2006 Senior TaxAllocati.on.RefundingBonds,
Series A, currently outstanding in the principal amount of$8,770,000;
9 Bayfront/To�wn Centre Redevelopment"Project 2006 Subordinate Tax All ocatio�n 'Refunding
Bonds, Series B, currently outstanding in the principal amount of$8,245,000; and
• 20�O�8 Tax Allocation Refunding Bonds (Merged Redevelopment Project), currently outstanding in
the principal amount of$20,450,000.
2020-04-21 Agenda Packet, 91 Page 299 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Fliducliary.Funds,Lon.g-Term Debt(Continued)
A. Tax Allocation Bondv (Continued)
The refunding resultedin a difference between the reacquisition price and the net carrying amount of
the old debt of$11669,678, which is reported as a deferred outflow of resources in the accompanying
financial,. staternents and amortized over the rem.ai.ning life of the refunded debt. The City completed
the refunding to reduce its total debt service payments by $9,561,41.0 and to obtain an economic gain
(difference between the present values, of the old and new debt services payments) of$4,61.7,835. In
the event of default of the payment of the scheduled principal of or interest on the 201.6 Insured Bonds
when all. or some becomes due, the Trustee on. behalf of any owner of the 201.6 Insured Bonds shal].
have a claim under the 2016 Insurance Policy for such payments. The maturity of Insured Bonds shall
not be accelerated without the consent of the 2016 Insurer. Interest is payable semi-annually on April
I and October I of each.year,commencing Apri], 1,2017. The certificates mature in,203�7 and principal.
is payable on October I each year, commencing October 1,2017. As of June 30,2019,the outstanding
balance is $26,265,000.
The annual. debt service requirements for the 2016 Tax Allocation Refunding Bonds outstanding at
June 30, 2019�, are as,follows:
Year Ending
June 30, Principal. Interest Tota]
202,0 $ 1,,725,000 $ 11082,075 $ 21807,075
2021 1,7701000 1,020,,800 2179018�00,
202,2, 1,,840,000 948,600 217881600
2023 1,,920,,000 873,400, 2f 793,,400,
2024 1,,995.,000 795,,100 21790,100
2025-2029 8f215f000 2f8�07,925 11,022f925
2030-2034 5,100,0100 1,39717501 6,,497.,750
2035-2037 3f7OOfOlOO 199f975 3f8�99f975
Total $ 26126510100 $ 91,,125,625 $ 35,,3�90,,625
2020-04-21 Agenda Packet, 92 Page 300 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Fliducliary.Funds,Lon.g-Term Debt(Continued)
B. Tax Allocation Bondv (Continued)
Pled
ged Revenues
The Successor Agency has pledged tax revenues to the repayment of theRDA.'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 RD�A's project areas,pursuant to Section 33670 of the Redevelopment Law excluding
that portion.of such tax.incrernent revenues required to be paidunder tax-sbaring agreements unless the
payment of such amounts has been subordinated. to payment of debt services on the Bond.s.
Redevelopment Property Tax TrustFund distributions earned in fiscal year 2019 was $2,774�,802 and
total. debt service of al.l. Tax, Allocation. Bonds paid was $1,6�65,000. 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�, 2019, the special assessment debts outstanding are as,follo�ws:
Or ii gii nal Outstanding
Amount June 3022019
Special Tax Revenue Refunding Bonds, Series 2013 $ 721,1001000 $ 5817951,000
Special Tax Revenue Re-funding Bonds, Series 20 1 5,A 30�460.1000 28�10000
Revenue Refunding Bonds,Series 2015B 43,1695MOO 37fi]500
CFD 16-1 12�280.1000 12�28000
Ind'ustrial.Developm.ent.R,even�ue Bonds,2004 Series-A-F 25 1.�2651000 25 1>51000
Total $ 409180�010�00 $ 38,810�551�000
2020-04-21 Agenda Packet, 93 Page 301 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 6—Long-Term Debt(Continued)
Multi-Family Hou-sing.13onds—Non-Clity 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�, 201.9, the mulli-farnily housing bonds,
outstanding are as follows:
Original Outstandi ng
Amount June 30
2007 A Oxford Terrace Apartments $ 2.1276�1000 $ 101 1000
2007 B Oxford Terrace Apartments 213631000 2i363IP00
2006 A Teresina Apartment Projects 37�94000 371940M00
2007 C Tlie Landing Apartment 16�6701000 5i,617�791
2013 A Congregational Tower 20�54000 1.074M93
2016 A-I Duetta Apts Homes 18167500 7�9781705
2016 A-3 Duetta Apts Hornes Junior 725.00 7251000
2016 13-1 Volta Apts Homes 201925,000 .10 11145,760
2016 B-3 Volga Apts Honies,Junior 7751000 775.1000
2010 A-I Landings 11 Senior 11�786,�233 10'1436J 36
2005A Rancho Vista 1�71500 11295MO0
2003�A Rancho Vista FI�48500 8�780M00
2019 Series 13-1 St.Regis Park Apartments 131300�.1000 101062.1413
2019 A Cordova and Trolley Apartments 6145000 2�915,361
To�tal $ 1 65fi251233 $ 120�369�259
Note 7—Un earn ed/Unavailable Revenue
A. Government-Wide Financl*al Statements
At June 30, 2019�.,unearned revenue was reported as follows:
Grants $ 114991051
Development Impact Fees 394.�64_3
Total $ 1,989,311694
-B. Governmental Fund-Financial Statements
At June 30,, 2019,unavailable revenue was reported as follows:
Long-term receivables $ 11�8,49�8,04
Development irripact fees 11878,1515
Mi-scellaneous 81.�240.04
Total $ 21 i'968i'923
2020-04-21 Agenda Packet, 94 Page 302 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 8—Compensated Absences
Govern,m.en.t-Wi.de.Fi.n.an.ci,.al. Statements—Governmental.Activities
Summary of changes in governmental activities compensated absences for the year ended June 30�, 2019,is
as fol-lows:
Classification
Balance Balance Due within Due in More
June 30�,2018 Additions Deletions June 30,201.9 One Year Than One Year
Compensated Absences $ 7�3�78118�8 $ 6M39,�785 S (5�4 2 3,�14;)., s 7�994�83 1, S 5187613,8,9, $ 2J 18442
Total $ 71378J88 $ 61039,785 $ (5,423,142) $ 7,99�4,831 $ 5i,876�389 $ 2�118442
The City's liability for vested and unpaid compensated absences (accrued vacation) has been accrued and
amounts to $7,994,83 1. at June 30, 20.19. 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, 2019, are obligations of the following funds:
Governi-nentalFunds $ 71�9541580
Fleet Management �40�251
'Total $ 71994183 1,
Governmental-Wide Financial Statements—13usiness,jy,p,e Activities
Compensated absences at June 30, 2019�, are obligations of the following funds:
Classification
Balance Balance Due within Due in More
June 30,2018 Additions Deletions June 3 01 2 0 19 One Year Than One Year
Compensated Absences 629�643 454�941 (429,353) $ 655,�231 $ 4411777 213145�4
1'otal 6291643 4541941 (429,353) $ 655,�231 $ 4411777 213145�4
Developm.enl. Services $ 437.1331
Sewer 217�900
'Total $ 655)231..
2020-04-21 Agenda Packet, 95 Page 303 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 9—Other Required Fund Disclosures
-At June 30�, 20.19, the following non.-maJor funds,had deficit fund equity.-
Fund Type Funds Deficit
Special Revenue Transportation Sales Tax $ 1�9K923
Capital Projects Bicycle Facility 41460
Capital Projects Other Transportation Program 23�4�219
Debt Service City Debt Service 41.
Internal Service Fleet Management 706.18,15
.Transportation Sales Tax—The Transportation Sales Tax, Fund had an. accumulated deficit of$1,908,923
due to non-reimbursable expenditures that were incurred. The City does not expect to eliminate the deficit.
Bicycle,Facility...............The Bicycle Facility Fund had an accumulated deficit of$4,460 due to non-reimburs able
expenditures that were incurred. The City does not expect to eliminate the deficit.
_T�
Other Transportation Program — The Other Transportation Program rund had an accumulated deficit of
$234�,219 due to non-reimbursable expenditures that were incurred. The City does not expect to eliminate
the deficit.
City .Debt Service — The Other Tran.sp�ortati.on, Program Fund had an. accui,,nul-ated deficit of $41 due to
non-reimbursable expenditures that were incurred. The City does not expect to eliminate the deficit.
Fleet.Management]'�und—The Fleet Management Fund had an.accumulated deficit of$706,81.5,due to the
implementation of GAS-13 68 & GASB 75. The City expects to eliminate the deficit in future years via
transfers,from other funds.
Note 1.0—Self-insurance Averued L1*ab1*11*t1*eS,
Califomia 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,ifs 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 Admin.i.strator for the City's Workers'
Compensation Program, effective July 1, 20,17. The term of this agreement began July 1, 2017 and ended
on June 30, 2019 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, 2019,there are 1.74 member entities
participating in the program that offers per occurrence coverage up to$5,0�O�0,000 through pooled resources
and from$5,0001000 to statutory limits via group purchased excess insurance policies.
2020-04-21 Agenda Packet, 96 Page 304 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 10—S,elf-Insurance Accrued Liabilities (Continued)
Only the probable amounts of loss as estimated by the City's Ri.skManager and Attorney, including an.
estimate of incurred-but-not reported losses, have been recorded as liabilities in the accompanying basic
financial statements. There were no reductions in insurance from the prior year and there were no insurance
settlements that exceeded coverage in,.each.of the past three years.
The aggregate change in the balance of claims payab�le as recorded in the Governmental Activities were as
follows:
Balance Claims and Claims Balance
June 30',201.8 Changes inEstimates Payrnents June 30,201.9
2016-2017 $ 22�4681939 $ 812741909 $ (8143 811119) $ 22,305,729
2017-2018 2213051729 610611239 (5114,861,263) 2218801705
2018-20 P9 2218801705 516631568 (4�3O�6�980) 24,12371293,
The City determines that $4,000�,000 of the $,24,237,293 to be short term. The liabilities for claims and
judgments are typically liquidated from the General Fund.
Note I I —Pension Plans
A. Califirnia Public Employees'Retire,ment 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 com.1-non investment and administrative agent for its participating Member employers. Benefit
provisions under the Plans are established by State statute and City resolution. CaIPERS issues pub�licly
available reports that include a full description. of the pension. plans regarding benefit provisions,
assumptions,and membership in-flonnation that can be-found on.the CaIPERS website.
Ben�fits.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 eligib,le 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.
2020-04-21 Agenda Packet, 97 Page 305 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I I —Pension Plans (Continued)
A Cul�fornia-Public Employees'Retirement Plans(Continued)
Ben�flts Provided(Continued)
Th.e .Pl.an's provisions and ben.efits in.effect at June 30, 2019, are surn.i.narized as follows:
Miscellaneous Plan
Tier 1* Tier 2 PEPR A.
New Member on or after
Prior to April 22,2011 but prior to New Member on or
Hire date April 22,20 11 January 1,201.3 after January, 1.,20 1.3
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 31.54,5% 31.545% 12.757%
Safety Fire Plan
Tier 1* Tier 2 PEPR A
New Member on or after
April 22,2011 but prior to New Member on or
Hire date Prior to April 22,2011 January 1,2013 after January 1,2013
Benefit formula 3%Cy�) 5 0 3%(4�- 55 2.7%Ga) 5 7
Benel'it 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 3,5.570% 35.570% 24.095%
Safety Police Plan
Tier I* Tier 2 PEPRA
New Member on or after
April 22,2011 but prior to New Member on or
Hire date Prior to April 22,2011 January 1,2013 after January 1,2013
Benefit formula 3%Ce� a) 57
,,,50 3%(4�- 55 2.7%G
Benel'it 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 3,5.570% 35.570% 24.095%
*Closed to new entrants
2020-04-21 Agenda Packet, 98 Page 306 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I I —Pension Plans (Continued)
A.. Cul�fornia-Public Employees'Retirement Plans(Continued)
.Employees Covered
-At June 30, 20.19,the following employees were covered by the benefit terms of the plans:
Miscellaneous Plan
Inactive employees or beneficiaries currently receiving benefits 775
Inactive employees entitled,to but not yet receiving benefits 66
Active employees, 603
Total 1�444
Safety Plan
Inactive employees or beneficiaries currently receiving benefits 356
Inactive employees entitled to but not yet receiving benefits 117
.Active employees 344
Total 8�17
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 s,hall
be effective on the July I 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�,9�42,,584 and $17,324,929 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, 201-9.
Net Pension Liability
The City's net pension liability for each Plan is measured as the total pension liability, less the pension
plan.11 s -fiduciary net position. The net pension liability of the Plans is, measured as of
June 30, 2018, us,ing an annual actuarial valuation as of June 30, 2017 rolled forward to June 30, 2018
us,ing standard update procedures.A summary of principal assumptions and methods used to determine
the net pension liability is shown below.
2020-04-21 Agenda Packet, 99 Page 307 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I I —Pension Plans (Continued)
A.. Cul�fornia Public Employees'Retirement Plans(Continued)
Net Pension Liability (Continued)
The total. pension liabilities in. the June 30�, 2017 actuarial. valuations were determined using the
following actuarial assumptions:
Actuarial.Cost Method Entry.Age Normal in.accordance with.the
requirements of GAS13 Statement No.68
Actuarial.Assumptions
D�isco�unt Rate 7.15%
Inflation 2.50%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table(1) Derived-using CaIPERS'Menibership Data for
all Funds
Post Retirement Benefit Contract COLA up to 2.0%,until Purchasing
Increase Power Protection Allowance Floor on
Purchasing Power applies,2.50%thereafter
(1)The mortality table used was developed based on CalPERS'specific data.The table includes 15
years of mortality improvements'using Society of Actuaries Scale 90%of scal MP 20�16.For more
details on this table,please refer to the December 2017 experience study report(based o�n CalPERS,
demographic data from 1997 to 2015)that can be found on the CalPERS webs,ite.
Change qf'Assum tions,
p
In 20�18, demographic assumptions and inflation rate were changed in accordance to the CAPERS
Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in
the discount rate. In 2017, the discount rate was 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 administrative expense) to 7.6�5 percent (without a reduction. for pension plan.
administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate.
-Discount Rate
The discount rate used. to measure the total. pension liability was 7.1.5 percent. To determine whether
the municipal bond rate should be used in the calculation of the discount rate for each plan, CAPERS
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
7.1.5 percent discount rate is appropriate and the use of the municipal. bond rate calculation. is not
deemed necessary. The lo�ng-,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
"GAS.B Crossover Testing Rep�ort" that can be obtained at CaIPERS website under the GAS13 68
section..
2020-04-21 Agenda Packet, 100 Page 308 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I I —Pension Plans (Continued)
A.. Cul�fornia-Public Employees'Retirement Plans(Continued)
Discount Rate(Continued)
The long-ten-n expected rate of return. o�n. pensio�n. plan investments was determined u.s.mg a
bui Iding-b lock 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 p�ension fund (13ERF) 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, 13, and C funds), expected
compound (geometric) retums were calculated over the short-term (first 10 years) and the long-term
(l 1.-60 years) using a building-block.app�ro�ach. Using the expected nominal returns,fo�r 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.
New Strategic Real Return'Years Real Return.
Asset Class Allocation I -10 (1)� Years 11+(2)
Global Equity 50.00�% 4.80�% 5.98�%
Global Fixed Income 28.00 1.00 2.62
Inflation Sensitive 0.00 0.77 1.81
Private Equity 8.00 6.30 7.23
Real Estate 13.00 3.75 4.93
Liquidity 1.00 0.00 (0.92)
(1) An expected inflation of 2.00% used for this period.
(2) An expected inflation of 2.92% used for this period.
2020-04-21 Agenda Packet, 101 Page 309 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I I —Pension Plans (Continued)
A Cul�fornia-Public Employees'Retirement Plans(Continued)
Changes in the NetPension Liability
Th.e.following tabl.e shows the changes in,.net pension.liability recognized over the measurein. enl perio�d.
Miscelleaneous Plan
Increase(Decrease)
Total.Pension Plan Fiduciary Net Pension,
Liability Net Position Liability/(Assets)
(a) (b), (c)=(a)-(b)
Balance at:6/30/2017(Valuation Date) $ 514212361884 $ 35415311046 $ 18717051838
Changes Recognized for the Measurement Period:
Service Cost 91048 165 - 048 165
11 91 1
Interest on the Total Pension Liab.1fity 3713051907 - 37�305�907
Difference between Expected and Actual
Experience (8,223,685) - (8,223,685)
Changes of Assumptions (41314�060) - (4�314�060)
Plan to Plan Resource Movement - (874) 874
Contribution froin the Employer - 1.414 7 910 6 9 (14,479,069)
Contributions'from Employees - 303i297 (3�,603,297)
Net Investment Income - 3010321849 (30,032,849)
Benefit Payinents including Refunds of
Employee Contributions (24,924,595) (241,9241,595) -
Administrative Expense (552,457) 552,1457
Other M.1scellaneous Income/(Expertse)l . .........................(1,0491125) 1 M49J 25
N e t Change s During 2 0 17-18 81891,732 21,588,164
(12�696�432)
Balance at: 6/3,0/2018('Measurement Date) $ 55111281616 $ 37691199210 $ 1751,0�091,406
-----------------------------------------------------------------------------------------------------------------------------------------------
Safety Plan
.Increase�Dccrease)............
Total Pension Plan'Fiduciary Net Pension
I iability Net Position Liabi li.ty/(As sets)
(a) (b) (c)=(a)-(b)
Balance at:6/30/2017(Valuation Date) $ 493.1338.1275 $ 3�46.1176.10�34 $ 147.11621241
Changes Recogniized for the Measurement Period:
Service Co,st 121044�725 - 121,P44�725
Interest on the Total Pension Liability 34175 1,830 - 3 4�7 5.1.�8 3 0
Difference between Expected and Actual
Experience (307,813) - (307,813)
Changes of Assumptions (21,112�530) - (2j 12,530�)
Plan to Plan Resource Movement - (858) 858
Contribution from the Employer - 1 3�.1 5 2 9.12 9 0 (1 3�,529,290�)
Contributions from Employees, - 3,804,814, (3,804,814)
Net Investment Income - 29�258J 2 1. (2 9,2 5 8 J 2.1.
Benefit Payments,including Refunds of
Employee Contributions, (21,801,437) (21,801,437) -
Administrative Expense (539,438) 539�438
1 O�24 401
Other Miscellaneous Income/(Expense) - (1,024,40_1
Net Changes During 2017-18 22,574,775 23,226,091 (6511316)
Balance at:6/30/20 18(Measurement Date) $ 51519131050 $ 369,4021125 $ 1469,510�2925
2020-04-21 Agenda Packet, 102 Page 310 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I I —Pension Plans (Continued)
A.. Cul�fornia-Public Employees'Retirement Plans(Continued)
1 During Measurement Year 2017-18, as a result of Governmental Accounting Standards Board
Statement (GAS13) No. 75, Accounting and Financial Reporting for P�ostemplo�yment Benefit Plans
Other than. Pensions (G.A.S.13 75), Cal-PERS, reported its proportionate share of activity related to
postemployrnent benefits for participation in the State of Cali-fornia's agent OPEB plan. Accordingly,
Ca1PERS recorded a one-time expense as,a result of the adoption of GASB 75.
Sensitivity qfthe 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 I percentage-point lower (6.15 percent) or
I percentage-point higher(8.15 percent)than.the current rate:
Discount Rate- 1% Current Discount Rate DiscountRate
(6�.15%) (7.15%) (8�.15%)
Miscellaneous P Ian $ 248,132,854 175,009,406 $ 114,533,687
Safety P Ian 2211242�926 146.151019,25 85104.1�409
TOTAL, 4691375J80 $ 32115201331 $ 2001138�1096
Pension Plan Fiduciary Net Position
Detailed. information about the plans' fiduciary net position. is available in. the separately issued
CalPERS financial reports. See CAPERS website for additional information.
Pension Expense and D�ferred Outflows and D�ferred Inflows qf Resources Related to Pensions
For the year ended June 30, 201.9, the City of Chula Vi,sta incurred a pension experise of$18,566,544
and $26,594,625 for the Miscellaneous and Safety Plans, respectively, for a total pension expense of
$45�16 1.�169. At June 3 0, 2019, the City of Chula Vista has deferred outflows and,deferred inflows of
resources related to pensions as -fo�llows:
Deferred Outflo'"s of Deferred InfloN",of
Resources Resources
Miscellaneous Plan
Pension contributions Subsequent to
ineasurement date 12,333�,078 $ -
Difference between Expected and ACtUal
Esq)erience - 6,521,833
Changes of Assumptions 7,083,188 2,654,80�6
Net Diff�rence between Projected and
Actual Earnings on Pension Plan
Investments 255,131 -
Total 19,671,397 9,17 6,6 3 9
Safety Plan
Pension contributions subsequent to
measurement date 19,585,859 -
Difference between F,,xpcctcd and Actual
ENperience 374,661 960,015
Changes of Assumptions 17,396,072 2,974,749
Net Difference between Projected and
Actual Earnings on Peiision Plan
Investments 760,553 -
Total 38,117,145 3,9�34,764
'Yotal All Plans $ 57,788,542 $ 13,111,403
2020-04-21 Agenda Packet, 103 Page 311 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note I I —Pension Plans (Continued)
A.. Cul�fornia-Public Employees'Retirement Plans(Continued)
The $12.,333,078 and $19,5851859 for the Miscellaneous and. Safety Plan, respectively, reported as
deferred outflows of resources related to contrib�utions subsequent to the measurement date will be
recognized as a reduction. of the net pension. liability in,.the year ended,June 30�, 2020�. Other amounts
reported as deferred out-flows or deferred inflows of resources related to pensions will be recognized as
pension expense as fo�llows:
Miscellaneous
Plan Safety P Ian Total
Measurement
Period ended
June 30: D�eferred Outflowsfflnflows)of.Res,ources,
2019 $ 5�066�51 79 $ 8�5315917 $ 135598�O9�6
2020 (2,093,494) 61322�571 4�2291077
2021 (3�796�889�) IM9 I�9 10 (2�704,9791)
2022 (1,014,116) (1,349,876) (2,3 6 3,9 9 2)
B. Dqfined ContributionPensionPlan
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 p�lan,
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, 2019, the City's total hourly payroll (for eligible PARS members) and
covered payroll was$2,667,896. The City made employer contributions of$100,046(3.75%of current
covered payroll), and employees contributed$100,046 (3.75%of current covered payroll).
C Deferred Compensation 457B Plan
The City offers to its employees an optio�nal 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
third-party administrator. The City does not perform the investing function and has no fiduciary
accountability for the plan. Thus, plan assets and any related liability to plan participants have been
excluded from the City's financial statements. At June 30, 2019, the balance in the plan was
$9711161370.
2020-04-21 Agenda Packet, 104 Page 312 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 12—Post Retirement Health Benefits
PlanDescription
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. agreernent 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 postemployinent benefit is a single-employer plan. The plan has not been audited and.therefore, there
is no audited GAAP-b�as,is postemployment benefit plan report available.
Employees Covered
Tier I employees are eligible for retiree health benefits if they retire from the City on or after age 50(unless
disabled)and are eligible for P-ERS pension. The benefits are available only to employees who retired from
the City. Membership of the plan consisted of the following at June 3�0, 20�17, the valuation date:
Active 614
Inactive employees or beneficiaries,currently receiving benefits, 228
Inactive employees entitled to,but not yet receiving benefits 0
8 4 2
The information above does not reflect eligible retirees that are in the process of enro�lling 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 I 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.
2020-04-21 Agenda Packet, 105 Page 313 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 12—Post Retirement Health Benefits, (Continued)
Total OPEBLi-ability
The City's total OPEB liability was measured as of June 30, 2019 and was determined by an actuarial
valuation.dated June 30�, 2017 that was used to determine the June 3�0, 2019 total 013EB liability, based on
the following actuarial methods and assumptions:
Actuarial Co,st Method Entry Age Normal
Actuarial Assumptions
Contribution-policy No pre-funding.
DiscountRate 3.13�%
Inflation 2.50�%
Salary Increases 2.75%
Merit-CAPERS 1.9�97-2015 Experience Study
Healthcare cost trend,rates 6.50%in first year,trending down to 5.39%over 56 years
Mortality,Rate Mortality Rate projected fully generational with
Scale MP-17.
Mortality, Retirement,Disability, CAPERS 1997-2015 Experience Study.
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 in-formation was derived. from. the
200�7 to 2011 CaIP,ERS Experience Study. The Experience Study Reports may be accessed on the CalPERS
website www.calpers.ca.gov under Forms,and.publ i cations.
(2) The pre-retirement turnover information was developed based on CalPER,S' specific data. For more
details, please refer to the 2007 to 2011 Experience Study Report. The Experience Study Report may be
accessed on,.the Cal-PERS website www.cal-pers.ca.gov underForms, and Publication.s.
D�iscount Rate
The discount rate used to measure the total.0.13EB liability was 3.13, 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.
2020-04-21 Agenda Packet, 106 Page 314 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 12—Post Retirement Health Benefits, (Continued)
Changes in the Total OPE.B.Liability
The changes in the Total OPEB Liability for the Plan are as follows:
in creas,e('.Decreas e)
Total OPEB Liability
Balance at June 30�,2018 $ 1416991539
Changes recognized over the meas-urement period:
Service Cost 8191100
Interest 549109
Changes of assumptions, 504.�190
Implicit rate subsidy fulfilled (634,315)
Net Changes 112381,674
Balance at June 30�,2019 $ 15,938�213
Sensitivity qf the Total OPEB Liability to Changes in the Discount Rate
The following presents the total OPEB liability of the City if it were calculatedusing a discount rate that is
one percentage point lower or one percentage point higher than the current rate, for measurement period
ended June 30, 2019:
Current
I%Decrease Discount Rate 1%Increase
(2.13%) (3.1.3%) (4.13%)
Total.OPEB.Liability 17,2731795 1.51938121.3 $ 1.4 55.111.1803
Sensitivity ofthe 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 calculatedusing 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�, 20�19:
Current Healthcare Cost
1.%Decrease 'rrent Rates 1.%,Increase
Total OPEB,Liability $ 141088�849 15i938i213, $ 17�923415
2020-04-21 Agenda Packet, 107 Page 315 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 12—Post Refirement Health Benefits, (Continued)
OPEB-Expense and Deferred OuylowslInflows of Resources.Related to OPEB
For the fiscal year ended June 30�, 2019, the City recognized OPEB expense of$1,348,780. As of fiscal
year ended June 30, 2019, the City reported deferred outflows of resources related to O.PEB, from the
following sources:
Deferred Outflows Deferred Inflows
of Resources, of Resources
Differences between actual and expected experience $ 1.331,14,5 $
Changes of assumptions 431.11,18
$ 564�263 $
Amounts reported as deferred outflows,or deferred inflows of resources related to OPEB will be recognized
as O.PEB, expense as follows:
Deferred
Fiscal Year Outtlo,"N/(Inflo'"s)of
ended June 3 0: Resources
20�20 $ 1001244
20�21 100,
')244
20�22 1001244
20�23 1,001)244
20�24 97�529
Thereafter 65,758
$ 5641263
2020-04-21 Agenda Packet, 108 Page 316 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
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 liab,ilities will result on this audit.
Construction Commitments
The following material construction commitments existed at June 30, 2019:
Expenditures,
Contract to date as of Remaining
Project Name Amount June 301 201.9 Commitments
Street Pavement Rehabilitation-Measure P $ 10.�379�9,18 $ 41�523��355 $ 5.11856�56�3
Encumbrances
At June 30, 2019, there were encumbrances of$22,998,244 in the General Fund, $1 80�7,465 in the Sundry
Grants Fund, $84,546 in the Housing Successor Agency, $456,165 in the Development Impact Fee Fund,
$765,114 in the Sewer Fund,$209�,853 in the Development Services Fund,and$7,983,24�6 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 renderedby 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.
2020-04-21 Agenda Packet, 109 Page 317 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
Note 13-Commitments and Contingencies (Continued)
Successor Agency-Long Range Proj)erty 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,theLRPMP on. May 1.2, 2014, and submitted it to the Cal.ifornia,
Department offinance for review on May 27, 2014. The Department of Finance approved the LRPMP in
their July 15, 2014, determination letter.
Note 14-Class iffication of Fund Balances
Major Funds
Sundry Grants Housing M unicipal Other
ceneral Special Revenue Successor Agency Development Public Financing Financing Governmental
Fund Fund Fund I impact Fund Authority Authority Funds To tal
Nonspendable
Prepaid iterns S 211,005 $ 4,277 $ S $ 215,282
Due frorn Successor Agency OITIIUI�l Vista RDA 5,83,8,33,3 - 5,8,38,33,3
Advances to other funds 1,528,748 - 1,529,749
........................................................................................................
Total nonspendable 7,578,,086 4,277 7,582,363
llestficted
SLESF-Local law enforcement - 556,83�5 556,835
Police grants - 491,458 491,458
Fire training technical rescue - 6,931 6,831
Asset forfeiture - 5,903,720 5,903,720
Library set-vices - 23,974 23,974
11OMF Program - 1.046,278 1.046,278
Energy conservation - (518,554) 39,518 (479,036)
Cultural arts - 12,279 - 12,279
CDBG I lotile Programs - 3 85,9 16 - - 385,916
Environmental services - 1,427,785 - - 1,427,785
Waste management,recycling and environ,grants. - 240,956 - - 240,956
Communityand 110LISing developtaient - 308,,(A3 12,809,,533 - 56,9,482 13,087,058
Arnerican Recovery and Rciimstmeni Act 2009 159,99,7 - - l 59,997
PUblic facilities - (102,776) - 11,448,3�71 11,345,595
Enicr�gency shelter - 2,965 - - - - - 2,965
Transportation hitprovenients - - - 32,002,514 - - 17,296,522 49,299,036
Telegraph Cauyon drainage - - - 3,986,151 - - - 3,986,l 51
East Urban Cener tilillenia Ped Bridge D11; - - - 5,563,316, - - 36,254,725 41,818,041
Parking meter services - - - - - - 3,263,085 3,263,085
Tra ffic signal and sal'cty - - - 2,022,277 - - 233,948 2,256,225
Storni drain - - - - - - 985,419 985,419
Open space mainteriance - - - - - - 28,980,287 28,980,287
Teleconi Utility Tax - - - - - - 99,898 99,898
Mobilchonic Admill[,'cc - - - - - - 212,685 212,685
Assessment districts improvement - - - - - - 1,099,101 1 p9s,I()�I
Town Center I - - - - - - 55,044 55,044
OR V2 I'Lib Beriefit ContribUti011 - - - - - - 374,764 374,764
,l'otal restricted - 9945.707 l 2,809,5 3 3 55,022,629 - - 89,463,478 l 67,24 1,347
Committed
Ecortionic contingency 7,283,745 - - - - - 7�83,745
C.apltal projects 3,9,087,009 - - - - - 39J)87,009
Debt service - - - - 5,218,407 1,322 - 5,219,729
Total committed 46,370,754 - - - 5,218A07 1,322 - 51,590,483
As s igne d
("4 Council 81 - - - - - - 81
C',ily Clerk 44,990 - - - - - - 44,990
City Attorney 91,142 - - - - - - 91,142
Cily Administration 2 l,0010 - - - - - - 2 1,00�O
Information Technology Services Department 162,413 - - - - - - 162,413
I lurnaii Resources 149,898 - - - - - - l49,898
l'inatice Department 145,489 145,489
Non-I)epartmental 5,795,021 - 5�79�5,021
Aninial Care Services �5,892 - - 15,892
Engieering 10,395 10,395
Police Department 75,912 - - - - - - 75,912
Fire Department 40,474 - - - - - - 40,474
Public Works Dcpa rt tile lit 35,846 - - - - - - 35,846
Recreation Department 14,297 - - - - - - 14,297
Endowncills - - - - 64,20�2 64,202
Measure A Sales Tax 113 O�3,2 10 - 11�103,21 0
Public liabiliiy 573,157 573J57
Measure 1)Sales Tax 23,067,521 23,067,521
Total assigned 41,540,738 (A,202 41�6 10,940
Unassigned 23,378,85�9 - - - - (2,147,(43) 212 31,2�6
To(al fund balances S 118,874,437 9,949,984 $ 12,809,533 55,022,029 S 5,218,407 S 1,322 $ 87,380,037 $ 289,256,349
.........................................................................................................
2020-04-21 Agenda Packet 110 Page 318 of 421
CITY OF CHULA VISTA
NOTES TO BASIC FINANCIAL STATEMENTS(CONTINUED)
YEAR ENDED JUNE 30,2019
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:
Sundiy Grants - The City corrected revenue recogni.zed in. the prior year causing a total. restatement of
$505,1949.
Development Impact Funds — The City corrected revenue recognized in, the prior year causing a total.
restatement of$394,643.
Note 1.6—Subsequent Events
Chula Vista Bay
firont Facilities Financing Authority
The Chula Vista Bayfront Facilifies Financing Authority (the "Authority") has convened four times since
Jurte 30, 2019. At those meetings, the Authority: adopted bylaws; confirmed officers of the Authority;
elected a Chair and Vice Chair; established time and place for regular meetin s; adopted conflict of interest
1 9 i
codes; authorized an application for Statewide park Development and Community Revitalization Program
grant funds.;approved a funding agreement between.the County of San Diego,the Authority,the San Diego
Unified Port District, and the City; adopted a procurement policy; adopted a resolution ap�p�lying the
procurement policy to a specific project,- and adopted a reimbursement resolution for the tax exempt
obligati.ons, the Authority intends to issue. During the same period, the City initiated, and completed
formation proceedings for the Bayfront Project Special Tax Financing District (the "Bayfrorit District"),
with a resolution of intention approved on September 10�, 2019 and a special mail ballot election held on
"February 1.8, 2020�. The formation. of the d,i.stri,ct was approved unanirnously by the participating
landowners, and an ordinance authorizing the levy of a special tax in. the Bayfront District was approved
on February 25, 2020.
COVID-.19.Pandemic
In December 2019, an outbreak of a novel strain of coronavirus, (COVID-19) originated in China, and has
since spread to a number of other countries, including the U.S. On. March 11, 2020, the World Health,
Organization characterized COVID-19 as a pandemic. -in. addition, several states in the U.S., including
California, have declared a state of emergency.
.Potential impacts to our future tax revenues include disruptions or restrictions on our current employees,'
ability to work-.Any of the foregoing could negatively impact our revenues and we currently can't anticipate
all of the ways in which this health epidemic, COVID-19, co�uld,adversely impact our government agency.
Although we are continuing to monitor arid assess the effects of the COVID-19 panderrii,c on. our
government agency, the ultimate impact ofthe COVID�-19, outbreak or a similar health epidemic is highly
uncertain and subject to change.
2020-04-21 Agenda Packet, Page 319 of 421
2020-04-21 Agenda Packet, 112 Page 320 of 421
=I `
KLQUIRED SUPPLEMENT,ARY
INFORMATION
2020-04-21 Agenda Packet 113 Page 321 of 421
2020-04-21 Agenda Packet, 114 Page 322 of 421
CIrlry OF CHULA VISTA
BUDGE r FARY COMPARISON SCHEDULE BY DEPAR rrMENT
GEN ER.AL FUND
FOI1 THE FISCAL YEAR ENDED JUN E 30 2019
WE
Variance with
Final Budget
Budget Amounts Actual Positive
Priginal Final --------- Amounts, (Negative)
Budgetary Fund Balance,July 1 $I 08�203,516 $108,2031516 $ lW203,516 $
Resources(.Inflows):
Taxes 134�138,,314 153,411,411 154�495,385 110�83�9�74
.Licenses and permits 1.1608fi32 2J.48J32 2.�33705 188,953
Intergovernmental 3�395,653 3�4699792 3,585,674 115,882
Charges for services 5.�714�569 5�764�569 6,149M75 384,1506
Use of money and property 2�953,166 21953�166 5,,735,304 2'1782�138
Fines and forfeitures 1.�241�423 1�24 1.A23 1,464�302 222,1879
Contributions 1�556,923 11924�141 6981921 (1,225,220)
.Developer participation 1.104904 1 M49fi64 1,507�73�8 458,1074
Miscellaneous 1 M27,289 12,1875M62 121149,569 ('725i493)
Transfers in 33.1063fi59 49�245190�2 1019561957 (3�8,288,945)
Capital leases - - 7591,07 759,69�7
Amounts Available for Appropriations 303,652,808 3429286,778 308,043,223 (34�2431555)
Charges to Appropriation(Outflow):
Current
City council 11623i371 1 fi261561 11)5001786 1251775
City clerk 9�84,860 1 IM48�694 995,590 5 3'.�104
City attorney 2195 1 M75 3�2081389 21)5921388 6161001
Administration 2�157,014 21'�216M56 2,035,972 180�,084
Information technology 3.1630M77 3MO1194 31)4101775 4291419
1 luman resources 2,588,838 211899�632 212781068 621,564
Finance 5.13631�923 12�43116�50, 411893!947 715371703
Non-departmental 1,59�3,332 611878�564 4,600,378 2�278,186
Board and cornmissions 27i370 27.1783 101453 171)330
Police 56,518,969 581�427,861 56,915,187 1,512,674
Fire 31,11181,713 37!494�767 3410881)281 3A6.1486
Animal carefacility 2,942,8,23 211976�306 21�939,951 36,355
Community development
Economic development 2f)125,758 2�136,750 21.�169,274 (32,524)
Development services 21899�,596 219001096 2i585fi95 3141401
Parks and recreation
Parks and recreation 10,9�13,212 1 L335M51 11.12081237 1261814
Public works
Public works 8.1491109 12M261492 7,576,105 4�450.1387
Engineering 11,959,687 8,729,142 11 15141�900 (2,785,758)
Library
Library 41092�746 4,18�2,419 3191 0�273 2721�146
Capital outlay 7,912,919 70M 131034 211,163,706 4818491328
Debt service:
Principal retirement 5,988,73�8 519731239 5,744,050 2291189
Interest and t"iscal charges 2�96800 21'�968�388 21�8551�72 1, 112667
Transfers out 5,722,564 5,776,715 4i 1 79�,049 11597,66�6
Total Charges to Appropriations 17415751454 259,117J83 1891168J86 69,948�997
Budgetary Fund Balance,June 30 $129,077,354 831168,995 118,874�1437 $ 351,70554�4�2
See NV�@s0t4j�eqjttrS&FpWpkrnentary Information 115 Page 323 of 421
CIrlry OF CHULA VISTA
BUDGE r FARY COMPARISON SCHEDULE BY DEPAR rrMENT
SUNDRY GRANTS
FOI1 THE FISCAL YEAR ENDED JUN E 30 2019
WE
Variance with
Final Budget
Budget Amounts Actual Positive
-Original......... Final Amounts, (Negative)
Budgetary Fund Balance,July 1,as restated $ 410�71 02 $ 4,071,682 4M71 02 $
Resources(Inflows)�:
Intergovernmental 71�926'1957 9i,458,795 4140�7�695 (5i'051'.Joo)
Charges for services 1 1402,1575 1 i,557,095 11445�488 (111,607)
Use of money and property 113 M00 11311000 1 O�7,209 (5,7 9 1
Contributions 71
'�947'1528 9i,008,017 14545,737 5 537,720
Miscellaneous 254�485 20211059 253,775 511716
Transfers ill 165�305 171 11884 115,731 (56,153)
Amounts Available for Appropriations 21,881,532 24,582,532 24�947,317 364J85
Charges to Appropriation(Outflow):
General.government
Finance - 1721547 191989 152�558,
Public safety
Police 7ikWl 167 916771)292 7�270.1505 2.1406i387
Fire 3751163 1 1000M)926 2841177 716�749
Anitnal care facility - 2000 151649 41351
Community development
Economic development 31994.1121 41280M)53�5 2fi43.1294 11637i241
Development services 2�718.1645 71751�5 10 112531011 6.1499iA99
Public works
Public works - 53�335 - 53�335
Engineering 111787!970 - 11787i970
LJ b�rary
I,Jbrary 80fi56 371881 42�775
Capital Outlay 2i5811209 - 1116841465 (1.1684iA65)
Transfers Out I i�7 8916 12 1.1808M)O 13 1�788.1362 1051
To�tal Charges to Appropriations 195061�917 26,633,784 141997�333 11,6369451
Budgetary Fund Balance,June 30 $ 2�8191615 $ (21051�252) 9�9491984 $ 12,001,236
See NV�@s0t4j�eqjttrS&FpWpkrnentary Information 116 Page 324 of 421
CIrlry OF CHULA VISTA
BUDGE r I"ARY COMPARISON SCHEDULE BY DEPAR rrMENT
HOUSING SUCCESSOR AGENCY
FOI1 THE FISCAL YEAR ENDED JUN E 30 2019
WE
Variance with
Final Budget
Budget Amounts Actual Positive
-Original.......... Final Amounts, (Negative)
Budgetary Fund Balance,July 1 $ 10'�321�276 $ K321i276 $ 1013219276 $ -
Resources(.1nflows):
Use of money and property 21500 215M00 834i567 619�567
Miscellaneous 25500 25500 L658.1913 L403M3
Amounts Available for Appropriations 109791,276 10,791,276 1.2�81.417-56 2,0239480
Charges to Appropriation(Outflow):
Current
Development services 4�1.08�19737 4'1109�160 5.�223 41103�937
Total Charges to Appropriations 4J081737 411091160 -5,1223 41103�937
Budgetary Fund Balance,June 30, $ 6�682,539 $ 61682,1116 $ 12,809,533 $ 611271417
See NV�@s0t4j�eqjttrS&FpWpkmentary Information 117 Page 325 of 421
CITY OF CHULA VISTA
MISCELLANEOUS PLAN
SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS
AS OF JUNE 30,FOR,THE 1,ASTTEN FISCA1,YEARS(I)
201.5 2�016 2�017 201,8 201,9
ToTAI,PENSION 1,,IAB1LiTY
Service Cost $ 8,696,183 $ 8,570,421 $ 8,451,918 9,370,8,65 9,048,165
Interest 32,359,841 34,103,210 35,618�,575 36,639,99�7 37,305,907
Difference Between expected and Actual Experience - 925,96,0 995) (6,331,454)
(2,524,
(8,223,685)
Changes in Assumptions (8,500,698) - 30,69�3,812 (4,314,060)
Benefit Payments,Including Refunds of employee Contributions (18,,639,387) (19,539,333) (21,022,078) (23,072,106) (24,924,595)
Net Change inTotal Pension 1.1ability 22�416�637 15,5591560 20,5231,420 47,3�O 1 It 14 8,891,732
Total Pension Liability-Beginning 436,436,153 458,852,790 474,412,350 494,935,770 542,236,884
Total Pension I-Jabilify-Ending(a) 45�8,85�2�,790 474,412,350 494,935,770 542,2�36,�884 551,118,616
PLAN FIDUCIARY NET POSITION
Contribution-Employer 9,134,182 13,499,144 12,461,946 13,663,149 14,479,069
Contribution-Employee 4,555,300 3,679,749 3,764,641 3,536,418, 3,603,29�7
Plan to Plan,Resource Movement - 5,268 - - (874)
Net Investn-tent Income 48,,303,496 7,19�5,063 1,747,676 36,763,992 30,032,849
Benefit Payments,Including Refunds of Employee Contributions (18,639,387) (19,539,333) (21,022,078) (23,072,106) (24,924,595)
Administrative Expense (199,512) (479,539) (552,457)
Other Miscellaneous Income/(Expense) - (1,0491125)
Net Change in Fiduciary Net Position 4�3,353,591 4,471,19�7 (3,24�7,327) 30,412,914 21,588,164
Plan Fiduciary Net Position-Beginning 279,540,671 322,894,262 327,365,45�9 3241118,132 3541531,046
Plan Fiduciary Net Position-Ending(b�) 322,894,26T 327,365,459 3�24,118,132 354,531,046 376,119,210
Plan Net Pension 1,i a b�ility/(As sets)-Ending(a)-(b) $ 135,95�8,528 $ 147,046,89 1, $ 170,817,638 $ 1871705,838 $ 1751009,406
Plan Fiduciary Net Position as a Percentage of the Total Pension
I...,iability 70.37% 69.00% 65.49% 65.380/Ao 68.25%
Covered Payroll $ 42,76�0,249 $ 4�4,135,521 $ 45,990,463 $ 44,435,640 $ 44,578,3�40
Plan Net Pension a hility/(As set)as a Percentage of Covered
Payroll 317.96% 333.17% 371.42% 422.420/Ao 392.59%
(I)I listo�rical information i,s required only for measurement for which GASB 68 is applicable.Fiscal Year 2015 was the first year of implementation,therefore only five years are shown.
Notes to Schedule:
Benefit ChanM:The figures above do not include any liability impact that may have resulted 1�om plan changes which occurred aller the June 30,2017 valuation date."rhis applies for
voluntary benel'it changes as well as any offers of"'I'wo,Years Additional Service Credit(a.k.a.Golden riandshakes).
Changes of Assumptions:In 2018,demographic assumptions and inflation rate were changed in accordance to the CAPERS Experience Study and Review ofActuarial Assurnptions
December 2017.There were no changes in the discount rate.In 2017,the discount rate was reduced frorn 7.65 percent to 7.15 percent.In 20,16,there were no changes.In 2015,amounts
reported reflect an adjustment of the discount rate from 7.5 percent(net of administrative expense)to 7.65 percent(without a reduction for pension plan administrative expense.)In 2014,
amounts reported were based on the 7.5 percent discount rate.
See?j"j@-M*2qujXg4M;VQig",ary Information 118 Page 326 of 421
CITY OF CHULA VISTA
MISCELLANEOUS PLAN
SCHEDULE OF PLAN CONTRIBUTIONS
AS OF JUNE 30,FOR,THE 1,ASTTEN FISCA1,YEARS(I)
2015 2�016 2017 2018 2019
Actuarially Determined Contribution $ 9,637,382 S 10,214,678 $ 10,86�4,20�3 S 10,9�42,,58,4 S 12,,333,,078
Contribution in R.elatlon to the Actuarially Determined Contribution (9,637,382) (10,,214,678). (10,864,203) (10,942,584) (12,333�,,078).
Contribution Deficlency(Excess) $ - $ - $ - $ - $
............................
Covered Payroll $ 44�135,521 S 45,990,463 $ 441435,640 $ 44,578,,340 $ 45,,798,,549
Contributions as a Percentage of Covered Payroll 21.84% 22,21% 24,45% 24.55%, 26�93%
(1)1 listorical information is required only for measurement fior which GAS13 68 is applicable.FY 2014/15 was the first year of implementation,therefiore only five years are shown.
Note to Schedule:
Valuation Date: June 301,20�16
Methods and assumptions used to determine contribution rates:
Actuarial cost method Entry age normal cost method
Amortization method/period L.,evel percentage of payroll,closed
Inflation 2.75%
Salary Increases 3.20%to 12.20�%
Investment rate of return 7.50%net of pension investment and administrative expenses,including inflation.
Retirement age J'he probabilities of Retirement are based on the 2014 CalPERS Experience Study ft)r
the period ftorn 1997 to 2011�
Mortality IZP-2000 Health Annuitant Mortality Tab�le
See 7j"j@-M*2qujXg4§&VQig",ary Information 119 Page 327 of 421
CITY OF CHULA VISTA
SAFETY PLAN
SCHEDULE OF CHANGES IN NETPENSION IAABu.,xrY AND RELATED RATIOS
AS OFJUNE 30,FOR THE LAST TEN FISCAL YEARS(1)
MEASUREMENT PERIOD 20�15 2016 2017 2018 2019
TOTAL PENSION LIABILITY
Service Cost $ 10,220,233 $ 9,646,80�6 $ 9�971�492 $ 11,5 9�4,9 5 9 $ 12,044,,725
Interest 28,,334,46,5 29�9791452 31,658,,073 33,213,616 34,751,,830
Difference Between expected and Actual Experience 460,215 768,421 (1,210,352) (30�7,813)
Changes in Assumptions (7,8,13,96�9) - 29,39�3,364 (2�'112,530)
Benefit Payments,Including Refunds of erriployee Contributions (15,869,862) (1 7J671853,
(19,460,670') (20,397,814) (21,801,437)
Net Change in Total Pension Liability 22,684,836 14,504,651 22,937,316 52,593,773 22,574,775
Total Pension Liability-Beginning 38,0,617,69�9 403,302,,535 417,807,18,6 440,744,502 493,338,275
Total Pension Liability-Ending(a) 403�,,3�02,,535 417,807,186 440,74�4,50�2 493,338,275 515,913,050
PLAN FIDUCIARY NET POSITION
Contribution-Ernployer 11,684,174 7,555,357 10,971,712 11,670,017 13,529,290
Contribution-Employee 3,157,921 3,230,989 3,420,273 3�,620,014 3,804,814
Net Investment Incorne 47,649,285 6,99�9,744 1,664,170 35,554,749 29i258J21
Benefit Payments,Including Refunds of Employee Contributions (I 5,86�9,86�2) (17,767,853) (1 9�460,670) (20,397,814) (21,801,437)
Administrative Expense (359,830) (1 9�4,899) (466,8,42) (539,438)
Net Plan to Plan Resource Movernent (858)
Other Miscellaneous Income/(Expense) . ......... (I M24,40 I')
Net Change in Fiduciary Net Po�sitio�n 4�6,621,518 (3�41,593) (3�,,599,414) 29,980,124 23,226,091
Plan Fiduciary Net Position-Beginning 273,515,39�9 3�20,136,917 3�19,795,324 316�,195,9 10 346,176,03�4
Plan Fiduciary Net Position-Ending(b) 3�20,,136,917 3�19,795,324 3 16,195,910 346�,176,034 369,402,125
Plan Net Pension 1,iability/(Assets)-Ending(a)-(b) $ 83,165,618 $ 98,011,862 $ 124,548,59�2 $ 147,162,2�41 $ 146,510,92�5
Plan Fiduciary Net Position as a Percentage of the Total Pension
Liability 79.38�% 76.54�% 71.74�% 70.17% 71.60%
Covered Payro�l,l $ 34,243,101 $ 34,117,846 $ 37,174,663 $ 37,817,316 $ 39,384,099
Plan Net Pension I.Jahility/(Asset)as a Percentage of Covered Payroll 242.87% 287.27% 335.04% 389.141!/Ao 372.01%)
(1)Historical information is,required onlyfor measurement forwhich(.-iASB 68 is applicable.Fiscal Year 2015 was the first year ofimplementation,therefore only five years are sliown,
Notes to Schedule:
Benefit Chan s:'"I'he figures above do not include any liability impact that rnay have resulted'from plan changes which occurred after the June 30,20 17 valuation date.This,applies for
.................................................................................................m
voluntary benefit changes as well as any offers of Two Years Additional Service Credit(a.k.a.Golden Handshakes).
Changes ol"Assumptions:In 2018,demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of"ActUarial Assumptions
December 2017.There were no changes in the discount rate.In 2017,the discount rate was reduced from 7.6,5 percent to 7.15 percent.In 2016,there were no changes.In 2015,
amounts reported reflect an a4justment of"the discount rate(�orn 7.5 percent(net of"administrative expense)to 7.6�5 percent(without a reduction l"orpensionplan administrative
expense.)In 2014,amounts reported were based on the 7.5 percent discount rate.
See 7j"j@10*2qujXg4M;VQig"ary Information 120 Page 328 of 421
CITY OF CHULA VISTA
SAFETY PLAN
SCHEDULE OF PLAN CONTRIBUTIONS
AS OFJUNE 30,,FOR THE LAST TEN FISCAL YEARS(1)
2015 2016 2017 2018 2019
Actuarially Determined Contribution S 12,553,815 $ 13,859,572 $ 14,965,975 $ 17,324,929 19,585,859
Contribution ill Relation to the Actuarially Determined Contribution (12�553,�815) (I 31859�572) (14 965,975) 17,324,929) (19,585,859)
Contribution Deficlency(Excess) $ - $ $ -
Covered Payroll $ 341117,846 $ 37,174,66,3 $ 37,817,316 S 39,384,09�9 $ 40,374,060
Contributions as a Percentage of Covered Payroll 36.80% 3 7.2 8% 39�57% 43,99% 48,5 1%
(1)1 listorical information is required only for measurement fior which GASB 68 is applicable.FY 2014/15 was the first year of implementation,therefiore only five years are shown.
Note to Schedule:
Valuation Date: June 30�,20 16
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 3.20%to 12.200%
Investment rate of return 7.50%net of pension investment and administrative expenses,including inflatio�n.
Retirenlent age 'rhe probabilities of Retirement are based on tile 2,014 CalPER.S,Experience Study for the
period,frorn 1997 to 2011.
Mortality IZP-2000 Health Annuitant Mortality Table
See Information 121 Page 329 of 421
CITY OF CHULA VISTA
SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILITY AND RELATED RATIOS
AS OF JUNE 30�,FOR THE LASTTENFISCAL YEARS(1.)
2018 2019
Total OPEB Liability
Service cost $ 825,786 $ 819,1100
Interest on the total OPEB liability 495,822 549,169,9,
Difference between expected and actual experience 41128
Change of assumptions 183,361 504,11910
Implicit rate subsidy fulfilled (536,155) (634,315)
Net change in total OPEB liability 972�942 11238,674
Total OPEB liability-beginning 131726�597 14�1699�5�39
Total OPEB Liability $ 141699�539 $ 15,9381213
Covered-employee payroll $ 53,73�8,46�9 $ 551,216,277
Total OPEB liability as a p�ereentage of covered-employee payroll 27.35% 28.87%
(1) Historical information is required only for the measurement periods for which G.A.SB 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.
Notes to Schedule:None
Changes in assumptions: None
See N*5*Ae)qpAfA�igpMjementary Information 122 Page 330 of 421
CITY OF CHULA VISTA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
YEAR ENDED JUNE 301 2019
1. BUDGETARY INFORMATION'
.An. annual.budget is adopted by the City Counci.l.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
adopti.on. Once tran.sm,itted to the City Council, the proposed budget is made avai.lable for publi.c
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 contro�l 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 $15,00�O require City Council approval.
Reported budget figures are as origi.n.ally adopted or subsequently amended plus pri.or 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
origi.n.ally adopted budget amounts. All. appropriations whi.ch. 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, 2019, was, adopted and approved by City Counci.l. for
the general, special revenue, capital project and debt service funds except for the Mobile Park Fee,
V2 Pub Benefit Contribution and Special Revenue Endowments, special revenue funds, and the
Highways Safety, Tran.sportati.on Partnersbip and Industrial, Development Authority capital. project
funds,. These budgets are prepared on the modified accrual basis of accounting.
Expenditures for the year ended June 30, 20�19, exceeded appropriations of the General and Major
Special.Revenue as follows:
Fund Ex,Enchftures Appropriations Excess
General Fund:
Community development
Econornic development 21�169 274 2 136 750 (32,524)
Public works
Erigineering 1115141900 817291142 (2,785,758)
2020-04-21 Agenda Packet, 123 Page 331 of 421
2020-04-21 Agenda Packet, 124 Page 332 of 421
"PLEMENTA,RY INFORMATION
2020-04-21 Agenda Packet 125 Page 333 of 421
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 3�0,2�019
Special Revenue Funds
Transportation
("rants Parking Meter Traffic Safety Storm Drain
Assets:
Pooled cash and investments, $ 7,884,626 $ 1,488,00�5 $ 194,629 $ 867,122
Receivables,:
AccOLHIN - 30,687 45,144 189,139
Taxes 875,491 - - -
.Accrued interest - - - -
Defierred loans - - - -
Allowance for uncollectible deferred loans - - - -
Due frorn other governments - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total Assets 8,,760,,117 1,,518,,69�2 239,773 1,056,261
------------------------------
I...,iabilities and Fund Balances:
Liabilities:
Accounts payable 53,165 23,419 $ 5,825 $ 57,260
Accrued liabilities - - - -
Unearned revenues - 13,582
Retentions payable 61,558, -
Deposits payable -
Due to,other fluids - - -
Total Liabilities 114,723 23�,,419 5,825 70,842
Deferred Inflows of Resources:
Unavailable revenues - - -
Total Deferred Inflows,of Resources -
Fund Balances:
Restricted for:
Cornn:iunity development projects 8,645,394 -
Public safety - 1,49�5�273 2331948
Parks and recreation - - - -
Capital Projects - - - 9 8 5,419
Debt service - - - -
Assigned to:
Endowments - - -
Unassigned - - - -
I I otal Fund Balances 8,,64,5,,3�94 1,495,273 233�948 985,419
Total Liabilities and Fund Balances $ 8,760,,117 $ 1,,518,,69�2 2^773 1�056�261
2020-04-21 Agenda Packet, 126 Page 334 of 421
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 3�0,2�019 (CONTINUED)
Special Revenue Funds
Open Space Housing Housing Transportation
Town Center I Districts Programs Authority Sales Tax
Assets:
Pooled cash and investments, $ 55,045 $ 30,283,322 $ 117,264 $ 2,786,402 $
Receivables,:
AccOLHIN - - 13 16,315
Taxes - 23,969 - -
.Accrued interest - - - -
Defierred loans - - 447,167 3,417,701
Allowance for uncollectible deferred loans - - - (3,417,701) -
Due frorn other governments - - 9,408 3�5,209
Restricted assets:
Cash and investments with fiscal agents - - - - -
Total Assets 55,04�5 $ 30,307,291 $ 573,852 $ 2,802,717 $ 35,209
------------------------------
I...,iabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ 1,173,752 $ 44 $ 9,379 $ 985,617
Accrued liabilities - - - 18,650 -
Unearned revenues - - - - 35,209
Retentions payable - - - - -
Deposits payable - - - - -
Due to,other fluids - 153,245 - - 923,306
Total Liabilities 1,3�26,997 44-1 28,029 1,944�,132
Deferred Inflows of Resources:
Unavailable revenues 4�327 -
Total Deferred Inflows,of Resources 4,327 -
Fund Balances:
Restricted for:
Comrnunity development projects 569,481 2,774,688
Public safety - -
Parks and recreation - -
Capital Projects 55,045 28,980,294
Debt service - -
Assigned to:
Endowments
Unassigned - - - (1,908,923)
1 1 otal Fund Balances 55,04,5 28,980,294 569,481 2,,774�688 (1,908,923)
'ro�tal Liabilities and Fund Balances $ 55,04,5 $ 30,307,291 $ 573,852 S 2,802,717 35,209
2020-04-21 Agenda Packet, 127 Page 335 of 421
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 3�0,2�019
Special Revenue Funds
Public
Mobile Park Education and Utility Tax V2 Pub Benefit Special Revenue
Fee ("ovt Fee Settlement Contribution Endowments
Assets:
Pooled cash and investments, 257,155 1,725,440 99,899 374,764 1,548,680
Receivables,:
AccOLHIN 50 - - - -
Taxes - 140,282
.Accrued interest - - - - -
Defierred loans - - - - -
Allowance for uncollectible deferred loans - - - - -
Due frorn other governments - - - - -
Restricted assets:
Cash and investments with fiscal agents - - - - -
Total Assets 257,205 $ 1,8,65,,722 $ 99,899 $ 374,764 $ 1,548,680
I...,iabilities and Fund Balances:
Liabilities:
Accounts payable 2,670 97,911 $ -
Accrued liabilities - -
Unearned revenues 41,850
Retentions payable - -
Deposits payable 1,484,478
Due to,other fluids - - -
Total Liabilities 44�,520 97,911 1,484,478
Deferred Inflows of Resources:
Unavailable revenues - - -
Total Deferred Inflows,of Resources - -
Fund Balances:
Restricted for:
Comrnunity development projects 1,767,811 374,764
Public safety - - -
Parks and recreation 212,685 -
Capital Projects - - 99,899
Debt service - - - -
Assigned to:
Endowments - - 64,202
Unassigned - - - - -
I I otal Fund Balances 212,685 1,767,811 99,899 374,764 6�4,202
'ro�tal Liabilities and Fund Balances $ 257,205 $ 1,865,722 $ 99,899 $ 374,764 $ 1,548,680
2020-04-21 Agenda Packet, 128 Page 336 of 421
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 3�0,2�019 (CONTINUED)
Capital Projects Funds
Park Residential Industrial Assessment
Acquisition Construction Development District
Development Tax Highway Safety Bicycle Facility Authority Improvement
Assets:
Pooled cash and investments, 36,254,726 18,045 939 54 1,098,,101
Receivables,:
AccOLHIN - - - -
Taxes
.Accrued interest -
Defierred loans 845,144
Allowance for uncollectible deferred loans -
Due frorn other governments
Restricted assets:
Cash and investments with fiscal agents - - - - -
Total Assets $ 37,099,870 18,0�45 93�9 $ 54 $ 1,098,101
I...,iabilities and Fund Balances:
Liabilities:
Accounts payable $
Accrued liabilities
Unearned revenues
Retentions payable
Deposits payable
Due to,other fluids 4,460
Total Liabilities - 4�,4�60
Deferred Inflows of Resources:
Unavailable revenues 845,144
Total Deferred Inflows,of Resources 845,144
Fund Balances:
Restricted for:
Comrnunity development projects - -
Public safety 939
Parks and recreation - - - -
Capital Projects 36,254,726 18,045 54 1,098"10,1
Debt service - - -
Assigned to:
Endowments
Unassigned - - (4,460) -
I I I otal Fund Balances 36,254,,726 18�,0145 93�9 (4,,4601) 54 '1,09�8,101
Total Liabilities and Fund Balances $ 3 7,099,8701 $ 18�,0145 $ 93�9 $ $ 54 $ 1,098,101
2020-04-21 Agenda Packet, 129 Page 337 of 421
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 3�0,2�019
Capital Projects Funds Debt Service Funds
Transportation Other
Partnership 'Transportation Capital Projects City Debt
Fund— —Program Fund Fund— Service Notes Pavable Lease Payable
Assets:
Pooled cash and investments, 104 69,767 2,0�59,598 65,497 84,318
Receivables,:
AccOLHIN - - 17,217 - 15,644
Taxes - - - -
.Accrued interest - - 47,446
Defierred loans - - -
Allowance for uncollectible deferred loans - -
Due frorn other governments - 4,954,803
Restricted assets:
Cash and investments with fiscal agents - - 3,666,,381 - -
Total Assets $ 104 5,024,570 5,790,642 65,497 99,962
I...,iabilities and Fund Balances:
Liabilities:
Accounts payable $ - 1,176,347 27,58,2 709 Is -
Accrued liabilities - - - -
Unearned revenues - - -
Retentions payable - 428,835 5,732
Deposits payable - - - -
Due to,other fluids - 3,653,607 - 41- 25,,270
Total Liabilities 5,258,7891 33,314 41 25,979
Deferred Inflows of Resources:
Unavailable revenues - - -
Total Deferred Inflows,of Resources
Fund Balances:
Restricted for:
Comrnunity development projects -
Public safety 104
Parks and recreation - - -
Capital Projects - - 5,757,328 - -
Debt service - - - 39,518 99,962
Assigned to:
Endowments - - - - -
Unassigned - (234,219) - (41) - -
I I otal Fund Balances 104, (23�4,,2191) 5,757,328 (41) 39,518 99,96�2
Total Liabilities and Fund Balances $ 104, $ 5,024,570 $ 5,790,642 $ - 65,497 99,962
2020-04-21 Agenda Packet, 130 Page 338 of 421
CITY OF CHULA VISTA
COMBINING BALANCE SHEET
NON-MAJOR GOVERNMENTAL FUNDS
JUNE 3�0,2�019
Total
Governmental
Funds
Assets:
Pooled cash and investments, 87,,333,502
Receivables,:
AccOLHIN 3 14,20,9
Taxes 1,039,,742
.Accrued interest 47,446
Defierred loans 4,710,,012
Allowance for uncollectible deferred loans (3,417,701)
Due frorn other governments 4,999,,420
Restricted assets:
Cash and investments with fiscal agents 3�,666,,381
Total Assets $ 98,693,011
I...,iabilities and Fund Balances:
Liabilities:
Accounts payable S 3,613,,690
Accrued liabilities 18,650
Unearned revenues 90,641
Retentions payable 496,125
Deposits payable 1,494,478
Due to,other fluids 4,759,929
Total Liabilities 10,463,503
Deferred Inflows of Resources:
Unavailable revenues 849,471
Total Deferred Inflows,of Resources 849,471
Fund Balances:
Restricted for:
Comyriunity development projects 14,132,138
Public safety 1,730,264
Parks and recreation 212,685
Capital Projects 73,248,911
Debt service '139,480
Assigned to:
Endowments 64,202
Unassigned (2,147,643)
1 1 1 otal Fund Balances 87,380,037
Total Liabilities and Fund Balances $ 98,693,011
2020-04-21 Agenda Packet, 131 Page 339 of 421
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERNMENTALFUNDS
FOR FISCAL YEAR ENDED JUNE 30,2019
Special Revenue Funds
Transportation
Grants Parking Meter Traffic Safety StormDrain
Revenues:
Taxes $ - $ $
Licenses and permits 3�0,080
I ntergove rn mental 10,,409,630 -
Charges for services - - - 668,095
Use of money and property 223,135 442,770 15,509 29�,127
Fines and forreitures - 265,241 488,492 200
Developer participation - - -
Miscellaneous - - - -
Total Revenues 10,632,765 738�091 504,0�01 697,422
Expenditures:
Current:
General government - 576,3 15 - -
Public safety - 66,892
Community development - - -
Public works 6,926 - 309,56,3
Capital outlay 2,007,13�7 128,586 -
Debt service:
Principal retirement - -
Interest and fiscal cliarges - - - 2,254
Total Expenditures 21014,063 7041901 66,892 311,817
Fxcess(Deficiency)of Revenues
Over(Under')Fxpenditures 8,618,702 33,190 437,109 385,605
Other Financing Sources(Uses):
Transf'�rs in - - - -
Transf'�rs out (4,258,673) (399,140�)
Total Other Financing Sources
(Uses) (4,258,673) - (39�9,140) -
Net Cliange in Fund Balances 4,360,029 33,190 37�969 38�5,605
Fund Balances,Beginning of Year 4,285,365 1,462,083, 195,979 5199,814
Fund Balances,End of Year $ 8,645,394 1,495,273 $ 233,,9�48, $ 985,,419
2020-04-21 Agenda Packet, 132 Page 340 of 421
CITY OF CI-IULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERN.MENTALFUNDS
FOR FISCAL YEAR ENDED JUNE 30,2019 (CONTINUED)
Special Revenue Funds
Open Space Housing Housing Transportation
'Town Center I Districts Programs Authority............................... Sales Tax
Revenues:
Taxes $ - $ $ $ 3,109,0 11
Licenses and permits - - -
I ntergove rn mental - - 3 1,520 4,807
Charges for services - '16,3 0 8,8 54 - 44,895 -
Use of money and property 1,895 958,763 861 99,741 11,836
Fines and forreitures - - - - -
Developer participation - - - -
Miscellaneous - 15,576 20,0�93 815,01,9 10,806
Total Revenues 1,895 17,283�193 52,474 959,655 3,136,460
Expenditures:
Current:
General government - - - - -
Public safety - -
Community development - 124,784 1,025,339 -
Public works 10,548,156 - - 18,832
Capital outlay 643 5,53 1,960
Debt service:
Principal retirement - -
Interest and fiscal cliarges - -
Total Expenditures - 10,548,799 124,784 1,0�25,339 5�,550,,792
Fxcess(Deficiency)of Revenues
Over(Under')Fxpenditures 1,895 6,734,394 (72,310) (65,684
(2,414,332)
Other Financing Sources(Uses,):
Transf'�rs in - 152,482 -
Transf'�rs out - (254,697)
Total Other Financing Sources
(Uses) - 152,482 (254,69�7)
Net Cliange in Fund Balances 1,895 6,886�876 (72,310) (320,381) (2,414,332)
Fund Balances,Beginning of Year 53�,150 22,093,418 641,791 3,095,069 505,409
Fund Balances,End of Year $ 55,045 28,980,294 $ 56�9,481 $ 2,774,68,8 $ (1,90�8,,9�23)
2020-04-21 Agenda Packet, 133 Page 341 of 421
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERN.MENTALFUNDS
FOR FISCAL YEAR ENDED JUNE 30,2019
Special Revenue Funds
Public Special,
Mobile Park Education and Utility'l,ax V2 Pub Benefit Revenue
Fee Govt Fee Settlement Contribution Endowments
Revenues:
Taxes $ - - $ - $ - $
Licenses and permits - - - -
I ntergove rn mental - - - -
Charges for services - - - -
Use of money and property 1,387 10,,072 4,0,39 13,190 54,243
Fines and forreitures - - - - -
Developer participation - -
Miscellaneous 56,850 551,940 - - -
Total Revenues 58,237 562�012 4�039 13,190 54,2�43
Expenditures:
Current:
General government - 497,018 25,000 - -
Public safety - - - -
Community development 39,227 932
Public works - - -
Capital outlay 3 9,400
Debt service:
Principal retirement -
Interest and fiscal cliarges - - - -
Total Expenditures 39,227 4971018 6�4,400 - 932
Fxcess(Deficiency)of Revenues
Over(Under')Fxpenditures 19,010 64,994 ('60,361) 13,190 53,311
Other Financing Sources(Uses):
Transf'�rs in - - - -
Transf'�rs out
Total Other Financing Sources
(Uses) - - -
Net Cliange in Fund Balances 19,010 64,994 (60,361) 13J90 53,311
Fund Balances,Beginning of Year 193,,675 1,702,817 160,260 361,574 10,8,91
Fund Balances,End of Year $ 212,685 1,767,811 9�9,899 $ 374,,764 $ 64,202
2020-04-21 Agenda Packet, 134 Page 342 of 421
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERN.MENTALFUNDS
FOR FISCAL YEAR ENDED JUNE 30,2019 (CONTINUED)
Capital Pro�jects Funds
Park Residential Industrial Assessment
Acquisition Construction Development District
Development Tax, Highway Safety Bicycle Facility Authority Improvement
Revenues:
Taxes - $ 219,900 $ $ $
Licenses and perralts - -
I ntergove rn mental -
Charges for services - - - - -
Use of money and property 1,271,670 11,304 24 (27) 2 38,095
Fines and forreitures - - - - - -
Developer participation 780,194 -
Miscellaneous - - - - - 2
Total Revenues 2,051,864 231,204 24 (27) 2 381097
Expenditures:
Current:
General government - - - - - 545
Public safety - -
Community development 349,9�35
Public works - -
Capital outlay 162 7,723
Debt service:
Principal retirement - -
Interest and fiscal charges - -
Total Expenditures 3501097 - - - - 8468
Fxcess(Deficiency)of Revenues
Over(Under')Fxpenditures 1,701,767 231,204 24 (27) 2 29,829
Other Financing Sources(Uses,):
Transf'�rs in - - - - - -
Transf'�rs out (8 5 6,9 12) (42)
Total Other Financing Sources
(Uses) - (856,912) - - - ('42)
Net Change in Fund Balances 1,701,767 (625,708) 24 (27) 2 29�787
Fund Balances,Beginning of Year 3 4,5 5 2,9 5 9 643,753, 915 (4,433) 52 1,06,8,314
Fund Balances,End of Year $ 36,254,726 $ 18,045 939 (4,460) $ 5,4 $ 1,098,,101
2020-04-21 Agenda Packet, 135 Page 343 of 421
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERN.MENTALFUNDS
FOR FISCAL YEAR ENDED JUNE 30,2019
Capital Pro�lects,Funds Debt Service Funds
Transportation Other
Partnership Transportation Capital City Debt
Fund Program Fund Projects Fund Service Notes Payable
Revenues:
Taxes $ - $ $
Licenses and permits - -
I ntergove rn mental - 7,970,191
Charges for services - - -
Use of money and property 3 (58,084) 191,613 (41) 2,497 3,393
Fines and forreitures - - - - -
Developer participation -
Miscellaneous - - 1,53�4,976 - 34,786
Total Revenues 3_ 71912,107 IJ26�589 (4o 2,497 38J79
Expenditures:
Current:
General government - - -
Public safety
Community development
Public works - -
Capital outlay 8,484,9 14 6,656,569 - -
Debt service:
Principal retirement - - 905,867 290,8,65
Interest and fiscal cliarges 412,315 52,511
Total Expenditures - 8,484,914 6,6�56,56,9 L318,182 343,3,76
Fxcess(Deficiency)of Revenues
Over(Under')Fxpenditures 3 (572,807) (4,929,980), (41) (1,315,685) ...........................................................(.3..O.5..,..l 9..7.)
Other Financing Sources(Uses):
Transf'�rs in - - 1,412,152 290,409
Transf'�rs out (107,415) ('75,000) (67,448) -
Total Other Financing Sources
(Uses) - (107,415) (75,000) - 1,344,704 290,409
Net Cliange in Fund Balances 3 (680,222) (5,0�04,980) (41) 29J)19 (14,788)
Fund Balances,Beginning of Year 101 446,003 10,762,3�08 - 10,499 114,,750
Fund Balances,End of Year $ 104 $ (234,219) $ 5,757,328 (41) $ 39,,518, $ 99,962
2020-04-21 Agenda Packet, 136 Page 344 of 421
CITY OF CHULA VISTA
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NON-MAJOR GOVERN.MENTALFUNDS
FOR FISCAL YEAR ENDED JUNE 30,2019
Total
Governmental
Funds
Revenues:
Taxes $ 3,328,911
Licenses and permits 30,080
1 ntergove rn mental 18,,416,148
Charges for services '17,021,1844
Use of money and property 3,327,017
Fines and forreitures 753,933
Developer participation 78,0,194
Miscellaneous 3,040�,048
Total Revenues 46,698,175
Expenditures:
Current:
General government 1,098,878
Public safety 66,892
Community development 1,540�,217
Public works 10,883,477
Capital outlay 22,857,094
Debt service:
Principal retirement 1,196,,732
Interest and fiscal cliarges 467,080
Total Expenditures 3 8,11 O�,3 70
Fxcess(Deficiency)of Revenues
Over(Under')Fxpenditures 8,587,80�5
Other Financing Sources(Uses,):
Transf'�rs in 1,855,043
Transf'�rs out (6,019,327)
Total Other Financing Sources
(Uses) (4,,164,284)
Net Cliange in Fund Balances 4�423,521
Fund Balances,Beginning of Year 82,956,516
Fund Balances,End of Year $ 8,7,380�,037
2020-04-21 Agenda Packet, 137 Page 345 of 421
CITY OF CHULA VISTA
BUDGETARY COMPARISON SCHEDULE BY EXPENDITURE CATEGORY
GENERALFUND
FOR THE FISCAL YEAR ENDED JUNE 30�2019
Personnel Supplies,and Other Operating
Services Services Utilities ........Expenses Capital
Current:
City COUncil 145 1.�818 48�234 734 $ -
City clerk 760.�534 227�957 357 6�742
City attorney 2�280484 294�740 865 - 16�299
Administration 1 1�879�154 1561)031 787 - -
Information technology 2�201 A04 IJ95J63 3�357 - 1089
Human,resources 1193�3�41 1. 3401)504 1�91.0 - 2�243
Finance 21)973��773 9961)1.48 203 875NI 4541.5
No�n.-departmcn,tal 3951984 3,5161568 2�626 685J.79 -
Board and commissions - 10453 - - -
Police 521)2651222 21)657i�855 580!389 34409 53�589
Fire 30!�657M42 11)859fi75 201!399 2511813 60�420
Animal care facilities 2�4571089 372!378 511993 5�233 41973
Economic development 1�92711797 168!314 31484 691229 -
Development services 2�4451995 103!547 2JII 121950 -
Parks and recreation 71093�18 8 1 500 2672604 28312 55317
PUblic works 4!565fi98 11)850MOO 636!987 61433 66�733
Engineering I 01�1661925 2 73!�173 8 5 6!�8,5 7 93�181 -
L,,i b�rary 31308�287 282!576 3 1 7M)142 360,
Capital OLItlay - - - - 21.11 63M)706
Principal retirement - - - 5M)744M50
interest and fiscal charges - - - 2M)855�721
Transfers OUt - - -
Total Expenditures 1,2817631805 15,429,216 5,336,665 1 O�,979,91.3 $ 21,4799384
2020-04-21 Agenda Packet, 138 Page 346 of 421
Variance with
FinalBudget
Internal Transfers Actual Final Positive
Service O�ut Amounts Budget .... (Negative)
1�500.�786 L626�561 $ 1.25�775
99�5.�590 1,1048.04 53�1.04
2.�5 9,2.13 8 8 3,1208.�389 6160 1
2M35.1972 2,121.6.M56 1.8084
162 - 1�41.01775 3,1840.�194 429�419
- - 2.�278.1068 2,1899.fi32 621�564
47 - 4189�3i947 12.�431.1650 719537�703
21 - 4160OX8 61878�564 219278.�186
- - 1.0.�4 5 3 271�783 1.7�33�O
1 M 12 923 -
5 6.191 5.1�18 7 58.14271861 1.1512fi74
1 M57 932 -
34.1088.1�281 37.14941767 3.14061�486
48�285 - 2,9391�951 21976�3�06 361�355
50 - 2,1691�274 21136�750 (32,524)
21 M92 - 2,585,05 2190096 314�401
283�316 - 1 1.1208.1�237 1113351051 126�814
450�254 - 7.15 761�105 12.10261�492 4.14501�387
124�764 - 1 1.1514.1�900 8.17 2 9.1�14 2 (2,785,758)
1 N8 - 3.19101273 411821A19 272�146
- - 21 16�3, 1 1 1�
.1 �706 70013034 48 849 3�28
- - 5.17 4 4.1�0 5 0 519731�239 2291�189
- - 2855, 1
.1 �721 2 9681�388 11107
- 41�1 79M49 41179M49 5 776 715 1 5971�
666
310005,754 45179M49 $ 1894681786 259,117,783 $ 69�19489997
2020-04-21 Agenda Packet, 139 Page 347 of 421
CITY OF CHULA VISTA
BUDGETARY COMPARISON SCHEDULE BY EXPENDITURE CATEGORY
SUNDRY GRANTS
FOR THE FISCAL YEAR ENDED JUNE 30�2019
Personnel Supplies and Other Operating
Services Services Utilities Expenses -------Capital
General.Government
Finance $ - $ - $ 14.�219, 5�770
.Public saf'ety
Police 6.124 L�965 9018,9578 1191962 -
Fire 65.�204 218�9�73 -
Animal care facility 151649 - -
Community develop.r.nent
Economic development 765�292 983.1318 21,841 846,166 7�700
DeVel.OpMent services 6�742 11403 11393 55311699 68%774
.Public work.s
.Public work.s - - - -
].�'.ngineenng
1,.,ibrary
L,,i b�rary 371)881 -
Capital OLItlay 104.1465
Transfers OUt - - - -
Total Expenditures 71117,084 $ 2J27�921 239234, 1�5341046 2�3879709
2020-04-21 Agenda Packet, 140 Page 348 of 421
Variance with
FinalBudget
Internal Transfers Actual Final Positive
Service Out Amounts ...Budget (Negative),.,.,
$ - $ M989 $ 172.1547 $ 1.52�558
- 71270�505 0771292 2�406�787
- 2841�1.77 1 M001926 71.6�749
- 15fi49 MAO -
18�977 - 2.1643,294 4�28�O�535
- - 1.1253M1 1. 7�75215 10, -
53.1335 53�335
11787.1970 -
37iMi 80.1656 42.1775
1.16841,465 - (1,684,465)
- 1 1.17881,362 1081013 19.1651
181977 S 1 J88�362 $ 1,41997,333 $ 261633,784 $ 1 J079,390
------------------------ ----------------------
2020-04-21 Agenda Packet, 141 Page 349 of 421
CITY OF CHULA VISTA
BUDGETARY COMPARISON SCHEDULE BY EXPENDITURE CATEGORY
HOUSING SUCCESSOR,AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30�2019
Variance with
Final Budget
Supplies and Other Operating Actual Final Positive
Services Expenses Capital Amounts Budget (Negative)
------ ---------------------------------- ----
Cuffent:
DevelopMent services 1�241 $ 1 M56 $ 2�925 $ 5.�223 $ 4J.09J.60 $ 4.�103�93 7
Total Expenditures $ 1,241 $ 1�056 $ 2�925 $ 5,223 $ 411.09J60 $ 491031937
2020-04-21 Agenda Packet 142 Page 350 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
'TRANSPORTATION GRANTS
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental $1 1.>7�850 $ 11>711850 $ l0i409,630 $ (858,220)
Use of money and property - - 223 i 13 5— 223J35
Total Revenues, 111,267,850 11,267,850 1 0�6321765 (6355085)
Expenditures:
Current:
Public works - 3951�704 6926 388778
Capital outlay 81J)201212 1012281J37 2007 137 8221,000
Total Expenditures 810201212 10,623,841 21014^3 81609J78
Excess(Deficiency')of Revenues
Over(Under)Expenditures 31247.1638 644M09 8"kl8i702 71,9741693
Other Financing Sources,(Uses):
Transfers out �4,364,371) �4,383�,37 1) (41,258i673) 'I 24169�8
Total Other Financing Sources
(Uses) (413641371) (41383,371) (41258,673) 124�698
Net Change in FUnd Balances (1,11611733) (3,73�9,3�62) 4i'360i029 811099i391
FUnd Balances.,Beginning of Year 4�28511365_ +�285'1�365 41,285i36�5 -
Fund Balances,End of Year $ 31168,632 $ 546,003 $ 81645,394 $ 81099,391
2020-04-21 Agenda Packet, 143 Page 351 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
PARKING METER
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Licenses and permits $ 25.1000 $ 25")()00 $ 3000 $ 5,1080
Use of money and property 36500 365M00 442770 77770
Fines and,forfeitures 20(MOO 2001J)00 265241 65241
Total Revenues 590,000 59,01000 7389091 148,091
Expenditures:
Current:
General government 572�270 723�719 576i315 147i404
Capital outlay 250J)00 349 3�49 128 586 220763
Total Expenditures 8,22,270 1�0731068 704�901 368,167
Excess(Deficiency')of Revenues
Over(Under)Expenditures (232,270) �48�3�,068) 331190 51612 5 8
Net Change in FUnd Balances (23�2,270) (48�3,068) 3 3119() 5161258
FUnd Balances.,Beginning of Year 1�46211083 L�462'103 '1 1146203 -
Fund Balances,End of Year $ 11229,81.3 $ 979101.5 $ 1.1495,273 $ 516,258
2020-04-21 Agenda Packet, 144 Page 352 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
'TRAFFIC SAFETY
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property $ - $ - $ 151,509 $ 15�509
Fines and,forfeitures 4371�640 437640 488492 50852
Total Revenues 437,640 437,640 5049001 66,361
Expenditures:
Current:
P�ublic safety 38.1500 90.1500 661,892 23 08
Total Expenditures 38,500 901500 66,892 231608_
Excess(Deficiency')of Revenues
Over(Under)Expenditures 399.1140 347�140 4371109 891969
Other Financing Sources,(Uses):
Transfers out �399,140) (399,140) (3 99�,140) -
Total Other Financing Sources
(Uses) (39,9,140) (399,140) (399J40)
Net Change in Fund Balances - (52,000) 371969 89i,969
Fund Balances.,Beginning of Year 195,1�979 195�979 195,1979 -
Fund Balances,End of Year $ 195,979 $ 1431979 $ 233,948 $ 891969
2020-04-21 Agenda Packet, 145 Page 353 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
STORM DRAIN
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Licenses and permits $ 23i750 $ 23i750 $ - $ (23,750)
Charges for�services 5 5 5,5 00 5 5 5,5 00 6681095 1121595
Use of money and property - - 29�127 291127
Fines and forfeitures 500 500 200 (4,800)
Total Revenues 5841250 584,250 697,422 113J72
Expenditures:
Current:
City administration 250 250 - 250
Public works 348fi90 505i739 3091563 196.�176
Debt service-
Interest and fiscal charges - 2�254 (2,254)
Total Expenditures 348�94�O 5051989 31,11817 1,941 172
Excess(Deficiency')of Revenues
O�ver(Under)Expenditures 235i3 10 78i261 385.1605 307.1344
Net Change in Fund Balances 235�3 10 78i261 38505 307�344
Fund Balances.,Beginning of Year 599�814_ 599i814 5991814 -
Fund Balances,End of Year $ 8351124 $ 678,075 $ 98511419 S 30�71,344
2020-04-21 Agenda Packet, 146 Page 354 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
'TOWN CENTER I
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property $ $ $ 1�895 $ 1�895
Total Revenues - 11895 11895
Expenditures:
Capital outlay 10.1120 - 101,120
Total Expenditures 101,120 - 10,120
Excess(Deficiency')of Revenues
Over(Under)Expenditures (10,,120) '11,895 121,015
Net Change in FUnd Balances - (I O�,120) 111895 121,015
FUnd Balances.,Beginning of Year 53��150 531 150 53,1150 -
Fund Balances,End of Year 53,150 431,030 $ 55,045 121015
2020-04-21 Agenda Packet, 147 Page 355 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
OPEN SPACE DISTRICTS
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Charges for services $ 15,36�7,743 $ 15,36�7,743 16i308,854 $ 941J I I
Use of money and property - 958i763 958i763
Other revenues 5�650 151,576 9X6
Total Revenues, 155367J43 151373�393 1752835193 1,909,800
Expenditures:
Current:
Public works 12,529,111 12�979,933 101548,156 2i431,777
Capital outlay 10002 11 8i216 643 11 7i573
Total Expenditures 1216291113 1,3109811,49, 1015481799 215491350
Excess(Deficiency')of Revenues
Over(Under)Expenditures 2.�738i630 2i2751244 61,734i394 4i459i 150
Other Financing Sources,(Uses):
Transfers in 671823 67i823 1521482 841659
Transfers out (67,823) (67,823) - 671823
Total Other Financing Sources
(Uses) 152�482 152,482
Net Change in Fund Balances 2i738�630 21275i244 61,886i876 4i,61 I i632
Fund Balances.,Beginning of Year 22iO93�418 22iO93.�418 221093i418 -
Fund Balances,End ol"Year $ 24�183210�48 $ 24�1368�662 $ 28,980,294 $ 4,611,632
2020-04-21 Agenda Packet, 148 Page 356 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
HOUSING PROGRAMS
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental $ 51J00 $ 51.1100 $ 3 1�520 $ (19,580)
Use of money and property - 861 86 1
Other revenues, - - 20M93 20iO93
Total Revenues 51,100 511,100 52,474 11374
Expenditures:
Current:
Community development 51J00 5011502 124784 376718
Total Expenditures 51,100 501,502 124J84 376,718
Excess(Deficiency')of Revenues
Over(Under)Expenditures - (450,402) (72,3 10) 3�78109�2
Net Change in Fund Balances - (450,402) (72,3 10) 3�78,1092
Fund Balances.,Beginning of Year 641�79'1 641�79'1 6411791 -
Fund Balances,End of Year $ 641.1791. $ 191.1389 $ 569,481 $ 378,092
2020-04-21 Agenda Packet, 149 Page 357 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
HOUSING AUTHORITY
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Charges for services $ $ $ 44.�895 $ 44�895
Use of money and property 991741 991741
Other revenues I i204,060 11204M60 815 M 19 (389,041)
Total Revenues 11204�060 1,2041060 9591,,6�55 (244�405)
Expenditures:
Current:
Community development 1�21215256 1 297266 1 O�25 339 271,9�27
Total Expenditures 11212,256 1�2971266 1,10251339 271�927
Excess(Deficiency')of Revenues
Over(Under)Expenditures (8,196) (93,206) (6�5,684) 271,522
Other Financing Sources,(Uses):
Transfers out (254,6�97) (254,697) (254,697) -
Total Other Financing Sources
(Uses) (254,697) (254,697) (25416�97)
Net Change in Fund Balances (26,2,893) (347,903) (320,381) 27i,522
Fund Balances.,Beginning of Year 31095M69 31095M69 3M95.1069 -
Fund Balances,End of Year $ 2183 2,176 $ 217471166 $ 217741688 $ 27,522
2020-04-21 Agenda Packet, 150 Page 358 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
'TRANSPORTATION SALES TAX
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Taxes $ 6,087,000 $ 6J)871X0 $ 3,109 Wt $ (2,977,989)
Intergovernmental - 36.1500 4.�807 (311,693)
Use of money and property - 111836 111836
Other revenues - 1018016 101806
Total Revenues 65087�OO�O 6,1231500 3J361460 (219871040)
Expenditures:
Current:
Public works 55,33�2 18.1832 3�61,500
Capital outlay 6i419M39 161723��922 5�531.1960 '111 191 i96�2
Total Expenditures 614191039 1,61779,254 5�5�50,1792 11,228,462
Excess(Deficiency')of Revenues
Over(Under)Expenditures (332,039) (10�,655,754) (2,414,33�2) 8,12411422
Fund Balances.,Beginning of Year 505140�9 5051409- 50�5,409 -
Fund Balances,End of Year $ 1,73,370, (1,011501345) $ (I 19�0,81923) $ 81241�422
2020-04-21 Agenda Packet, 151 Page 359 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
PUBLIC EDUCATION AND GOVT FEE
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property $ - $ - $ 1 0.10�72 $ 1 0M72
Other revenues, 600,000 600,000 5511940 (48,060)
Total Revenues 6001000 600,000 56210 12 (37�988)
Expenditures:
Current:
General government 300,000 1 1 104,3 44 497M 18 6071326
Capital outlay 30000 300,000 - 300M00
Total Expenditures 600�000 11404�134�4 4�9,71018 907,326
Excess(Deficiency')of Revenues
Over(Under)Expenditures - (804,344) 6,41994 869�338
Net Change in Fund Balances (804,344) 641994 86�9�338
Fund Balances.,Beginning of Year 1 i702.�817 1 i702�817 1�7025817 -
Fund Balances,End of Year $ 11702,817 $ 898, 767,811 8691338
,473 $ 1
2020-04-21 Agenda Packet, 152 Page 360 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
UTILITY TAX SETTLEMENT
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property $ $ $ 41�039 $ 4 039
Total Revenues - - 41039 49039
Expenditures:
Current:
General government - 261172 251,000 1J72
Capital outlay - 391400 391,400 -
Total Expenditures - 651,572 64,400 11172
Excess(Deficiency')of Revenues
Over(Under)Expenditures - (65,572) (60,361) 51,211
FUnd Balances.,Beginning of Year 160,1260 160.1260 1601260 -
Fund Balances,End of Year 1601260 94,688 $ 991899 51211
2020-04-21 Agenda Packet, 153 Page 361 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
PARK ACQUISITION DEVELOPMENT
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property $ (I 1,00o) $ (11,000) 1,27 1,670 $ 1 1�282 670
Developer participation 700,000 700.1000 780i 194 801,194
'.I'otal Revenues, 689,000 689,000 210511864 1�3621864
Expenditures:
Current:
City administration 11000 1 1251�781 349 9�35 775 846
Capital outlay - 6�531121 162 652�959
Debt service-
1'nterest and fiscal charges 111000 115000 - I I MOO
Total Expenditures 12 1�000 1 J891902 350�097 1j43%805_
Excess(Deficiency')of Revenues
Over(Under)Expenditures 56800 (1,100,902) '1 11701 i767 20209
Other Financing Sources,(Uses):
Transfers in 501000 501000 (50,000)
Transfers out (50,000�) (50,000) 501000
Net Change in Fund Balances 56800 (1,100,902) '1 11701 i767 20209
Fund Balances.,Beginning of Year 34�5521959 34.1552'1�959 341552i959 -
Fund Balances,End of Year $ 35�1201959 3,31452,057 36�2541726 21802�669
2020-04-21 Agenda Packet, 154 Page 362 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
RESIDENTIAL CONSTRUCTION TAX
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Taxes $ 3�25�505 $ 3251505 $ 219900 $ (105,605)
Use of money and property - - 11�304 111304
Total Revenues 325,505 325,505 2319204 (94,301)
Excess(Deficiency)of Revenues
O�ver(Under)Expenditures 3251505 325 505 231204 (94301)
Other Financing Sources(Uses):
Transfers out �667,776) (667,776) (856,912) (l 8 9,13 6�)
Total Other Financing Sources
(Uses) (667,776) (6671776) (856�912) (189J36)
Net Change in Fund Balances (3�42,27 1) (342,271) (625,708) (283,437)�
Fund Balances.,Beginning of Year 643'1�75 3 643�753 643,1753
Fund Balances,End of Year $ 301,482 $ 301,482 $ 18,045 (283�437)
2020-04-21 Agenda Packet, 155 Page 363 of 421
CITY OF CHULA VISTA
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
BICYCLE FACILITY
FOR THE FISCAL YEAR ENDED JUNE 301 20 19
Variance with
Final Budget
,,,,,,,,,Budget Amounts Actual Positive
Original Final —Amounts (Negative)
Revenues-.
Intergovernmental $ 65�0,0,0, $ 651000 $ - $ (65,000)
Use of money and property - - (27) (27)
'Total Revenues 6510001 65,000 (27) (651027)
Expenditures:
Current:
Public works 65M00 6500 - 6500
'Total Expenditures 61510001 654000 65�000
Excess(Deficiency)of Revenues
Over(Under)Expenditures - - (27) (27)
Net Change in Fund Balances - (27) (27)
Fund Balances,BegInning of Year (4433) (4�433) (41433) -
Fund Balances,End of Year $ (41,433) $ (44433) S (4,460) $ (27)
2020-04-21 Agenda Packet, 156 Page 364 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
ASSESSMENT DISTRICT IMPROVEMENT
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property $ $ $ 38.10�95 $ 38M95
Other revenues 2 2
Total Revenues 381097 38�1097
Expenditures:
Current:
General government 545 (545)
Capital outlay 25i643 71723 l7X0
Total Expenditures - 25�64�3 8,126�8 17,375
Excess(Deficiency')of Revenues
Over(Under)Expenditures - (25,643) 291829 55�472
Other Financing Sources,(Uses):
Transfers out - (42) (42)
Total Other Financing Sources
(Uses) - (4�2) (4�2)
Net Change in Fund Balances - (25,643) 29�78�7 551430
Fund Balances.,Beginning of Year I N8�314 1 i068�314 1.10685314 -
Fund Balances,End of Year 110681314 1,10421671 1 10�9,811 01 $ 55,430
2020-04-21 Agenda Packet, 157 Page 365 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
DEVELOPMENT IMPACT FUNDS
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final — —Amounts (Negative)
Revenues:
Charges for services $ 20(1J)00 $ 200000 $ 30�9 106 $ 109106
Use of money and property 91X0 9000 2,040 33�3 2 031 3�33
Developer participation 7.103600 71036,100 15�780'1285 8'1)74305
Total Revenues 7,2451600 71,2459600 1811291724 10,8841124
Expenditures:
Current:
City administration 960.�300 964.�595 6�641124 300�")471
Capital outlay 919M44 1 05766M8 3�548A]0 71218,438
Debt service-
1'nterest and fiscal charges I LAO 11,000 36�779 (25,779)
Total Expenditures 1�8901344 111,742,443 4�1249,313 714�9�31,130
Excess(Deficiency')of Revenues
Over(Under)Expenditures 5�355�256 (4,496,843) 1300.�411 M377.1254
Other Financing Sources,(Uses):
Transfers in IM35'10)0 1 5 142A]5 1 O�7.1415 (1,035,000)
Transfers out (7,73�7,472) (7,737�472) (4,639,183) 310981289
Total Other Financing Sources
(Uses) (61702,472) (61595,057) (4�1531,768) 2,0�63,289
Net Change in Fund Balances (I�347'1216) (11,09 1,9()0) 9�3481643 20�4405543
Fund Balances,Beginning of Year 461,068.1629 461068.�629 46�O�68,,629 -
Restatements - - (394,643,)
Fund Balances,Beginning of Year,as restated, 451,673.1986 451671�986 45�673,986 -
Fund Balances,End of Year $ 44,326,770 $ 34�5821086 $ 55,022,629 $ 20,1440,543
2020-04-21 Agenda Packet, 158 Page 366 of 421
CIT'y OF CHULAVISTA
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
OTHER TRANSPORTATION PROGRAM FUND
.FOR THE FISCAL YEAR ENDED JUNE 30,1201.9
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental $ 211761�107 $ 211761�107 $ 71970,191 $ 51�794iO�84
Use of rnoney and property - - (581084) (581084)
Total Revenues 21.1.7611.07 2,1761107 7191.2,11.07 517361,000
Expenditures.-,
Capital outlay 211761�107 15 801 445 8484914 71�316 531
Total Expenditures 211761107 151,801,445 814841914 71316,531
Excess(Deficiency)of Revenues
Over(Under)Expenditures - (13,625,338) (572,8�07) 13�052'�531
Other Financing Sources(Uses).-
Transfiers out (107,4151), (107,415)
Total Other Financing Sources
(Uses) ('107141.5), (1.07,4 15,)
Net Change Fund Balances (13,732,753) 052,531
(680,222) 13�
Fund Balances,Beginning of Year 446100�3 44603 44610�03
Fund Balances,End of Y'ear $ 4461003 $ (13�2861750) $ (234,219) $ 13,052,531,
2020-04-21 Agenda Packet, 159 Page 367 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
CAPITAL PROJECTS FUND
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property $ $ 75.1500 $ 191.1613 $ 1161113
Other revenues 21JO01�620 3202673 1 534976 (1,667,697)
Total Revenues 2,1001620 3,2781173 1,7261589 (11551,584)
Expenditures:
Current:
Public works - 23(1�752 - 230752
Capital outlay 21JO01�620 15 123 872 6656569 8,467 3�03
Total Expenditures 21100,620 1513541624 61656�1569 8,169,81055_
Excess(Deficiency')of Revenues
Over(Under)Expenditures - (I 2,076�451) (4,929,980) 7.1146�471
Other Financing Sources,(Uses):
Transfers out (75,500) (75,0,00) 500
Total Other Financing Sources
(Uses) (75,500) (7510,00) 500
Net Change in Fund Balances (12,151,951) (5,0�04,980) 7�1465971
Fund Balances.,Beginning of Year 1 M62�308 10.1762'1�308 1 0.1762�308 -
Fund Balances,End of Year $ 10,762,308 (1,389,643) 51757,328 $ 71146�1971
2020-04-21 Agenda Packet, 160 Page 368 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
NOTESPAYABLE
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property $ - $ $ 2�497 $ 2�497
Other revenues, 2581�000 2581X0 - (258,000)
Total Revenues 258,000 258,000 29497 (2555503)
Expenditures:
Debt service:
Principal retirement 908.1600 908,100 905�867 21,733
Interest and fiscal charges 415.1000 415"J)00 412�315 21,685
Total Expenditures 11323�1600 113231600 11318�182 51418
Excess(Deficiency')of Revenues
Over(Under)Expenditures (1,0�65,600) (1,065,600) ('1 1131505) (250,085)
Other Financing Sources,(Uses):
Transfers in 1,323�,600 1.132300 L�412 i 15 2 881,552
Transfers out - - (6711448)� (67,448)
Total Other Financing Sources
(Uses) 1�3231600 113231600 11344JO4 21,104
Net Change in Fund Balances 258M00 258000 29019 (228,981)
Fund Balances.,Beginning of Year 1 M99 10.1499 1011499 -
Fund Balances,End ol"Year $ 268,499 $ 26�81499 $ 39,518 (2281981)
2020-04-21 Agenda Packet, 161 Page 369 of 421
CITY OF CHULA VISTA
SCIIEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
LEASEPAYABLE
FOR THE FISCAL YEAR.ENDED JUNE 301 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property $ $ - $ 3,1393 $ 3�393
Other revenues 34M00 34.1000 341,786 786
Total Revenues 34,000 34,000 389179 41179
Expenditures:
Debt service:
Principal retirement 488.18,00 292M00 290�865 11,135
Interest and fiscal charges 1011600 5400 52�511 1,1489
Total Expenditures 5901400 346,000 343,376 21624
Excess(Deficiency')of Revenues
Over(Under)Expenditures (556,400) (312,000) (305,197) 61,803
Other Financing Sources,(Uses):
Transfers in 3 1 2J)00 312000 290 409 (21,591
Total Other Financing Sources
(Uses) 312,000 312,000 290,409 (21,591)
Net Change in Fund Balances (244,400) - (I 41788)� (14i'788)
Fund Balances.,Beginning of Year I]4'1�750 1 14�750 I'14,1750
Fund Balances,End of Year $ (1.29,650) $ 1.1.4,750 $ 99,962 (14,788)
2020-04-21 Agenda Packet, 162 Page 370 of 421
CITY OF CHUI..,A VISTA
SCI4EDUI.,E OF REVENUES,EXPENDITURES AND CHANGES IN FUND BAI.,ANCES�-BUDGET AND ACTUAL
CITY DEBT SERVICE
FOR THE FISCAL YEAR ENDED IJUNE,305 2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts, (Negative)
Revenues,:
Use of money and property $ $ $ (41.) $ (41)
Total Revenues (41) (41)
Net Change in Fund Balances (41) (41)
Fund Balances,Beginning of Year - -
Fund Balances,End of Year (41) $ (41),
2020-04-21 Agenda Packet, 163 Page 371 of 421
CITY OF CHULA VISTA
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
.PUBLIC FINANCING AUTHORITY
FORTHE FISCAL VEAR.ENDED JUNE 30,2019
Variance,with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property 167M8 1. 1670.1
TotalRevenues 1.67M81 167,081
Expenditures:
Current:
General government 15 M101 1 151001 10,527 41)474
Debt service:
Principal retirement 3,49015001 3i49015001 3,490,001 499
Interest and fiscal charges 3,3 19,499 3i3 191499 3,3 15,6 17 3,882
Total Expenditures 618251000 6�825,000 61816,145 89855
Excess(Deficiency)of Revenues
Over(Under)Expenditures (6,825,0�0,01) (6,825,0�O�O�) (6,649,0164) 1751�936
Other Financing Sources(Uses):
Transfers in 61825M001 6182590001 5,606,921 (1,218,079)
Total Other Financing Sources
(Uses) 618251000 6�825,000 51606,921 (11218,079)
Net Change in Fund Balances - - (I 1042�143) (1,01421143)
Fund Balances,,Beginning of Year 6�260�550 61260�5501 6>01550 -
Fund Balances,End of Year $ 6��2601,550, $ 6>01550 $ 5,1218,407 $ (110421143)
2020-04-21 Agenda Packet, 164 Page 372 of 421
CITY OF CHULA VISTA
SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL
MUNICIPAL FINANCING AUTHORITY
FORTHE FISCAL YEAR ENDED JUNE 30,2019
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property $ - 679 $ 679
Other revenues 31.41139 31.4.1139 317�154 3MI5
Total Revenues 31.491,39 31.4,139 317,833 3fi94
Expenditures:
Current:
General government 6,000 6JW) 5,085 9,15
Debt service:
Principal retirement 1,1330 0) 1,1330 0) 11330,000 -
Interest and fiscal charges 1,350,131 1,350�,131 1,348,206 11925
Total Expenditures 21686,131 2,6861131 21683,291 21840
Excess(Deficiency)of Revenues
Over(Under)Expenditures (2XI1992) (2XI,992) (293651458) 61534
Other Financing Sources(Uses):
Transfers in 2,350�,817 2,350�,817 2,323,130 (27,687)
Total Other Financing Sources
(Uses) 21,350,,817 21350�1817 21323,130 (27,687)
Net Change in Fund Balances (21 i 175) (21.1175) (42,328) (21,153)
Fund Balances,,Beginning of Year 43fi50 43,650 43fi50
Fund Balances,End of Year 22,475 $ 22,475 $ 11322 $ (21,153)
2020-04-21 Agenda Packet, 165 Page 373 of 421
CITY OF CHULA VISTA
COMBINING S,r I'ATEMENTOF NET POSITION
NON-MAJOR PROPRIETARY FUNDS
JUNE 30,2019
Business-Type Activities-Enterprise Funds
Chula Vista
B�ayfront Trolley Muni Golf
Station 'Transit Fund Course To�tals
Assets:
Current:
Cash and investments $ 87,339 $ 116,914 17,6�55 $ 221,908
Total Current Assets 8713�3�9 116,914 17,655 221,1908
Noncurrent:
Capital.assets-net of accumulated dep�reciation - 25�3�5 1— - 25�3�5 1
Total,Noncurrent Assets - 25,351. - 25,351
Total Assets 871,3�39 142,265 17,655 247,259
Liabilities:
Current:
Accounts payable 19,860 19,860
D,cfcrrcd revenues 24 4
,�108 21�108
Total Liabilities 21,968 21,968
Net Position:
Investment in capital assets - 25,3�51 - 25'j-)1
Unrestricted 87�339 941�946_ 17,1655 1991�940
Total Net Position $ 87,,33�9 120,297 $ 17,655 $ 225,291
----------------------------
2020-04-21 Agenda Packet, 166 Page 374 of 421
CITY OF CHULA VISTA
COMBINI`NG STATEMENT OF REVENUES,EXPENSES
AND CHANGES IN FUND NET POSITION
NON-MAJOR PROPRIETARY FUNDS
FOR THE FISCAI.,.,YEAR ENDED JUNE 30,2019
Business-Type Activities-Enterprise Funds
Chula Vista
Bayfront Muni Golf
....Trolley Station Transit Fund Course Totals
Operating Revenues:
Other $ - $ $ 1411747 $ 14�747
Total Operating Revenues - - 14,747 1.4,74�7
Operating Expenses:
Administration and general - 157,449 - 157,449
Depreciation expense - 3�348 3�348
Total Operating Expenses - 1601,797 - 1.60,797
Operating Income(L.oss) - (160,797) 14,1747 (1 46,050�)
No�noperating Revenues(Expenses):
Intergovernmental - 16�3,380 - 163,380,
Interest revenue 3M05 7n466 (813) 9�6,58
Total Nonoperating
Revenues(Expenses) 3,00,5 1701,8�46 (813) 173,038
Changes,in Net Position 3,005 1 01,0�49 13,934 26,988
Net Position:
Beginning of Fiscal Year 84,334 1101,248 3,721 198,30�3
End of Fiscal Year $ 8,71,339 1201,297 $ 17,655 $ 225,2911.
2020-04-21 Agenda Packet, 167 Page 375 of 421
CITY OF CHULA VISTA
COMBINING S,r I'ATEMENT OF CASH FLOWS
NON-MAJOR PROPRIETARY FUNDS
FOR THE FISCAI.,.,YEAR ENDED JUNE 30,2019
Business-Type Activities,-Enterprise Funds
Chula Vista
Bayfront'Trolley Muni Golf
Station Transit Fund Course Totals
Cash Flows from Operating Activities:
Cash received frorn customers and users $ - $ $ 1.47,1327 $ 1.471327
Cash received frorn/(paid to)interfund service provided - - (128,859) (128,859)
Cash paidto suppliers for goods and services - 15�587 15�587
Cash paid to employees for services - (157�449) - (I 57�449)
Net Cash Provided(Used)by Operating Activities - (1411862) 1814�68 (1239394)
Cash Flows from Capital
and Related Financing Activities:
Acquisition,and construction.of capital.assets - (28,698) (28,698)_
Net Cash(Used)by
Capital and Related Financing Activities (28,69�8) - (28fi98)
Cash Flows from Investing Activities:
Interest received 3M05 7n466 (813) 9fi58
Net Cash Provided(Used)by
Investing Activities 3,0,05 7,466, (813) 9,,658
Net Increase(Decrease)in Cash
and Cash Equivalents 31,005 (1 6390�94) 17,655 (142,434)
Cash and Cash Equivalents at Beginning of Year 84�334 280M08 - 3641�342
Cash and Cash Equivalents,at End of Year $ 87,339 $ 116,9�14 $ 17,655 $ 2211908
Reconciliation of Operating Income to Net Cash
Provided(Used)by Operating Activities:
Operating income(loss) $ - $ (160,797) $ 14.1747 (146,050)
Adjustments to reconcile operating income(loss)
net cash provided(used)by operating activities:
Depreciation 3.1348 - 3�348
(Increase)decrease in accounts receivable - 132,580, 13�2,580
Increase(decrease)in acCOUnts payable 3480 -
.1 135480
Increase(decrease)in due to otherfunds (128,859)
Increase(decrease)in retentions payable 2.1 1 O�7 - 21J07
Total Adjustments 18,9�35 3,721 22,656
Net Cash Provided(Used)by
Operating Activities $ $ (141,862) $ 1814�68 $ (1231394)
2020-04-21 Agenda Packet, 168 Page 376 of 421
CITY OF CHULA VISTA
COMBINING S,r I'ATEMENTOF NET pOSITION
INTERNAL SERVICE FUNDS
JUNE 30,2019
Governmental Activities-Internal Service Funds
Fleet Technology Workers
Management .....Replacement Compensation Totals
Assets:
Current:
Cash and investments $ 21504�165 $ 2,650 $ 4�764,167 7,270,982
Receivables:
Accounts 3,084 - - 3,084
Restricted-,
Cash with fiscal agent - - 324J25 324�125
Total Current Assets 2,5071249 2,650 5,,088,292 7,,598,191
Noncurrent:
Capital assets-net of accumulated depreciation 364,921 364,921
Total'Noncurrent Assets 364,921 - 364,921
Total Assets 2,872,170 2,650 5�088,292 7�963,112
Deferred Outflo�ws of Resources:
Deferred items,related to pensions 3101809 - - 3 10109
Deferred items,related to OPEB 41�463 41�463
Total Deferred Outflows of Resources 315,272 - 315�272
Liabilities:
Current:
Accounts payable 3 14�228 35,873 350,101
Accrued liabilities 31,1788 - 3 1
Due to other funds 47111764 471
Accrued cornpensatcd absences 11,847 - 11,847
Total Current Liabilities 829,627 35,873 8,65,500
Noncurrent:
Accrued compensated absences 28�404 - 281,404
Net pension.liability 21765,1149 217651149
,rotal OPEB liability 126,086 126,086
Total Noncurrent Liabilities 29919,639 - 2,,919,639
Total Liabilities 3,749,266 359873 3,785,139
Deferred Inflows of Resources:
Deferred items related to pensions 14419�91 - 1441991
Total Deferred Inflows of Resources 144,991 1,44,991
Net Position:
Investnient in capital assets 364i921 - 364,921
Unrestricted (1,071,736,) 21fi50 5,052,419 3,,983,333
Total Net Position $ (706,815�) $ 2,650 $ 5�052,419 $ 4,3�48,254
2020-04-21 Agenda Packet, 169 Page 377 of 421
CITY OF CHULA VISTA
COMBINtNG STATEMENT OF REVENUES,EXPENSES
AND CHANGES IN FUND NET POSITION
INTERNAL SERVICE FUNDS
FOR THE FISCAI.,.,YEAR ENDED JUNE 30,2019
Governmental Activities-Internal,Service Funds
Fleet 'Technology Workers
Management .....Replacement Compensation Totals
Operating Revenues:
Interdepartmental charges $ 3,465,390 $ 5,015,655 8,48 1,0�45
Other 258,811 109,,378 368,189
Total Operating Revenues 317241,2�O 1 5,12510�33 81849�,234
Operating Expenses:
Administration and general 3,143,255 3,7 3 8,5 18 6,881,773
Depreciation expense 243,078 - 243M78
Total Operating Expenses 3,386,333 31738�518 7J.24�851.
Operating Income(L.oss) 3371868 1,386�515 1.1724�383
No�noperating Revenues(Expenses):
Interest revenue 018 17 2111860 3 1.1495
Gain(loss)on disposal of capital assets 1021�283 - - 102.1283
Total Nonoperating
Revenues(Expenses) I'l,11,901 17 21,860 133,778,
Changes,in Net Position 4491769 17 1 1408�375 1.1858J61
Net Position:
Beginning of Fiscal Year ....... 1.0 56,584) 2,633 3,644,0�44 2�490,,0,93
End of Fiscal Year $ (7061815) 21650 $ 5,0521419 $ 4,348,254
2020-04-21 Agenda Packet, 170 Page 378 of 421
CITY OF CHULA VISTA
COMBINING S,r I'ATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
FOR THE FISCAI.,.,YEAR ENDED JUNE 30,2019
Governmental Activities Internal Service Funds
Fleet Technology Workers
Management .....Replacement Compensation Totals
Cash Flows from Operating Activities:
Cash received from/(paid to)interfund.service provided 4�246�,229 5,125,033 $ 9,3�71,262
Cash received from/(paid to)suppliersfor goods and services (124,912) (124,9 12)
Cash paid to employees for services (3,516,434) (3�738,,518)
(7,254,952)
Net Cash Provided by Operating Activities, 729,795 11261�603 1,1991�398
Cash Flows from Capital
and Related Financing Activities:
Proceeds from sales of capital assets 102�283 - 102�283
Net Cash Provided by
Capital and Related Financing Activities 1,02,283 - '1025283
Cash Flows from Investing Activities:
Interest received 9,618 17 21,860 31
Net Cash Provided by
Investing Activities 9,618 17 21,1860 31,5495
Net Increase in Cash
and Cash Equivalents 841,696 17 11283,463 29125,176
Cash and Cash Equivalents at Beginning of Year 1,6�62,469 2,633 3,804,829 5,469,931
Cash and Cash Equivalents at End of Year $ 2,504,165 $ 2,650 $ 5,088,292 $ 7,,595,107
Reconciliation of Operating Income to Net Cash
Provided by Operating Activities:
Operating income $ 337,868 $ $ 1,386,515 $ 1,724,3�83
Adjustments to reconcile operating income
net cash provided by operating activities:
Depreciation 2431078 - 2435078
(Increase)decrease in accounts receivable 7,958 7,958
(Increase)decrease in deferred outflows,from pensions 3 01 J)3 7 301,037
(Increase)decrease in deferred outflows from OPEB (3,,195) (3,195)
Increase(decrease)in due to otherfunds 471�764 - 471,764
Increase(decrease)in accounts payable 4253,06 (1,24,912) (82,606)
Increase(decrease)in accrued liabilities 100 - 100
Increase(decrease)in compensated absences (13,480) (13,480)
Increase(decrease)in net pension liability
Increase(decrease)in total OPEB liability 95798 91�798
Increase(decrease)in deferred inflows from pensions, 61,614 - 6 1 lfi14
Total Adjustments 391,927 (1249912) 2679015
Net Cash Provided(Used)by
Operating Activities $ 7299795 $ 1,2619603 $ 1,,991,398
2020-04-21 Agenda Packet, 171 Page 379 of 421
CITY OF CHULA VISTA
COMBINING STATEMENT OF NET POSITION
ALL AGENCY FUNDS
,JUNE 30,2019
Flexible Special
Spending Assessment Miscellaneous
Account District Deposits Totals
Assets:
Pooled cash and investments $ 654,915 $ 81221 103 $ - $ 8 876798
Receivables:
Accrued interest - - 1,1431 1�431
Restricted assets:
Cash and investments - 1211553�334 12�5531�334
Cash and investments with fiscal agents - 3219081488 - 321M)8 488
Total Assets 6541915 41.11.301371. $ 12�5541765 54,340,051.
Liabilities:
Accounts payable $ - 15,161 118,1727 133.08
Unearned revenues 14�162 - '11,431 15.1593
Deposits payable - - 12�43407 12543407
Due to external parties/other agencies 6�4O�1753 415115�21 0 - 415755�963
'Total Liabilities, $ 654�915 4111301371 12,554,765 5413401051
2020-04-21 Agenda Packet, 172 Page 38,0 of 421
CITY OF CHULA VISTA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30,2019
Balance Balance
July 1,2018 Additions Deductions June 30,,2019
Flexible Spending Account
Assets:
Pooled cash and investments $ 50409 $ 111696,192 $ 111545�976 $ 654M,5
Total Assets $ 504,6,99 $ 1,696j,92 195415�976 $ 654�,91.5
Liabilities:
.Accounts p�ayab,le $ - $ - $ - $
Accrued liabilities 5,885 13 5,898 -
Unearned revenues 14,162 - - 14�162
Due to external parties/other agencies 484,652 840�,534 684.�433 640�,753
Total Liabilities 504,699 840�1547 690�331 654�9 15
Special Assessment District
Assets:
Pooled cash and investments $ 8,528�926 1511639�797 $ 15.1946,1840 8�221 03
Restricted assets:
Cash and investments,with fiscal agents 431�5221543 1 OMMM56 201170011 111 32�908AS
Total Assets 529051,469 25,725,853 $ 36,646,951 $ 41 j 3 0,3 7 1,
Liabilities:
Accounts payable $ 2M8 $ 25�319 $ 13,1076 $ 15J61
Due to external parties/other agencies, 52,048,551 19,993,835 30,927,176 41�115,210
Total Liabilities $ 52,051,469 $ 20�,0,19,154 $ 30,940�,252 $ 411130,371
Miscellaneous Deposits
Assets:
Receivables,:
Accriled interest $ 1431 $ - $
Restricted assets:
Cash and investments 11�7675185 20MI 15133 19.122411984 12�553�334
Total Assets $ 11,768,616 $ 2010111 133 19,2241,984 121,554,765
Liabilities:
Accounts payable $ 4255655 $ 1592�550 11899�478 11,8727
Unearned revenues 1�431 - - 1,431
Deposits payable 11�341 1�530 11617�397 524,1320 1243407
Total Liabilities $ 11,768fi.16 $ 3120�9,,947 2,423,798 121,554,765
Totals-All ALxency Funds
Assets:
Pooled cash and investments $ 9,033,625 17,335,989 17�492,816 8,876,798
Receivables:
Accrued interest 1�431 - - I T431
Restricted assets:
Cash and investments 11 17671'�185 20T01 I J33 19�,224�984 12�553�334
Cash and investments,with fiscal agents 43,522,543 1 O�,0 8 6,0 5 6 20,700�,111 32�908,488
Total Assets $ 6413241784 $ 47,433,178 57,417,911 S 541340�051
Liabilities:
Accounts payable $ 428,573 $ 1.16 17,869 11912,554 133,888
Accrued liabilities 5,885 13 5,898 -
Unearned revenues 15,593 - - 15,,593
Pass-through payables - - -
Deposits payable 11,341,530 1��617,397 524,320 121434,607
Due to external parties/o�ther agencies 52'�533'�203 20�834�369 3 1�61 109 41�755�963
Total Liabilities $ 64,324,784 $ 24,0,6,91648 $ 34,054,,381 $ 54,340,,,051
2020-04-21 Agenda Packet, 173 Page 38,1 of 421
2020-04-21 Agenda Packet, 174 Page 38,2 of 421
CITY OF CHULA VISTA
Statistical. Section
06�/30
This part of the City of Ch�ula Vista's com�pr,ehensive annual financial report presents cletailecl
information as a context for understanding what the information in the financial statements,, note
disclosures, and required supplementary information says about the city's overall financial health.
Table of Contents
Page No.
Financial. Trends 176482
These schedules contain, informatio,n to help the reader understand how
the city"s f'inia�ncia�l performance and we,ll�-be,ing have changed over
time.
Revenue Capacity 184-187
These schedules contain, information to hel�p the reader assess the factors
affecting the city's,a�bility to generate, its property and sales taxes.
Debt Capacity 188-194,
These schedules present information to he�lp the reader assess,the
affordability of the city"s current levels of outs,ta�nding debt a�nd the city"s
ab�ility to i's,sue additional debt in the future.
0
Demographic and Economic Information 195-19�7
These schedules offer demographic and economic indicators to help the
reader understand the environment within which the city's financ,i'al
activities take p�lace and to, help m�ake comparisons over time and with
other governments.,
Operating Information 198-1199
These schedules contain, in�formatio,n about,the city's operations a�nd
resources to help,the reader understand how the city"s fin�a�ncia�l
information relates to the services the city provides and the activities
it performs.,
2020-04-21 Agenda Packet, 175 Page 38,3 of 421
CITY OF CHULA VISTA
Net Positition by Component
.Last TenFiscal Years
(accrual basis of accounting)
2010 2011 2012 2013 201.4
Governmental activities:
Net investment in capital assets $ 634.�3�771842 $ 6�34�409�385 $ 655J821727 $ 626476148l $ 649�314MI6
Restricted 49��1931256 47J68�636 221929i585 21081309 1071J,,06�257
Unrestricted 73�9161496 72�730��79�6 80201724 11.106.1462 22�522443
................................................................................................................................................................................. .............................................................................................................................................................................. .............................................................................................................................................................................. ........................................................................................................................................................................ .........................................................................................................................................................................................
Total.governmental activities net position. 757�487�594 754�308�817 76�717331036 760�25 1�252 778�942�716
Business-type activities:
Net investment in capital assets 15213�84i420 1461)5501585 14012481319 134166 1 1254 1,36�15 13M)268
Restricted - - - -
Unrestricted 74�3851651 801214�208 861521 i327 93A11745 97�3931fi40
................................................................................................................................................................................. .............................................................................................................................................................................. .............................................................................................................................................................................. ........................................................................................................................................................................ .........................................................................................................................................................................................
Total business-type activities net position 2261770i071 226!764�793 2261769i646 228,0621999 233A61908
Primary government:
Net investment in capital assets 7861762>2 780�M)9591970 7951431.1046 7611137i735 785�827M)284
Restricted 49,51931256 47J68fi36 2219291585 2 118 8 813 O�9 1,071106M)257
Unrestricted 1,481302i 147 152!94504 1761142iO5 1, 205�288120�7 1 19M61083
................................................................................................................................................................................. .............................................................................................................................................................................. .............................................................................................................................................................................. ........................................................................................................................................................................ .........................................................................................................................................................................................
Total primary government net position $ 98412571665 $ 981 M73161 0 $ 994150202 $ 988,314125 1, $ 1 M 1 2M9fi24
2020-04-21 Agenda Packet, 176 Page 38,4 of 421
2015 20�16 2017 2 01,8 2019
643J74J60 672�940IM2 1�O�311902�782 963,�595�553 997�561�287
12946005 1251439��323 128�I 14X0 1431958.�910 I 67�223�184
(245,432,296) (222,570,459,) (222,843,737) (139,744,867) (.139,394,302)
.............................................................................................................................................................................. ............................................................................................................................................................................................. .............................................................................................................................................................................................. ..............................................................................................................................................................................................
5271202�529 57508�876 9,3 7�173 41.5 967091596 1.1�025�39OJ69
134!3681634 1351989�.�851 3311J991513 327071650 3221�0721495
5J41�430 201�45 1, 21593403 -
71�945141 1 67i970�476 721366�978 781539iO54 9039fi32
.............................................................................................................................................................................. ............................................................................................................................................................................................. .............................................................................................................................................................................................. ..............................................................................................................................................................................................
2111)4551475 20�6i763�778 406m)1591894 4061226.1704 412�9121�127
777�5421794 808.192903 1�363�1021295 1 L31916331782
134021095 1,28,�242�774 13017071�773 143195 8.�9 10 1671223�184
(173,4861885) (1 54,599�,9�83) (150,476,759) (6 1,20�5,813) (4 8,5 5 4,6 7 O�)
.............................................................................................................................................................................. ............................................................................................................................................................................................. .............................................................................................................................................................................................. ..............................................................................................................................................................................................
738fi581004 $ 782.1572fi54 $ 1 134313331309 $ 11374M36�300 $ 1�43�81302�29�6
2020-04-21 Agenda Packet, 177 Page 38,5 of 421
,,ITY OF CHULA VISTA
Changes in Net Position
Last Ten Fiscal Wars
2010 201l 2W2 2013 2014
Expenses:
Govcrinnenial activities:
Genera l governinew $ 51,136,412 S 46,457,112 $ 22,508,977 S 33,652,891 $ 25,386,867
Public safety 74,008,767 75,664,246 75,93�,086 77,821,520 74,896,803
Conitnunily Developtneni
Conitnunily Services
public works 69,524,903 7�,857,158 76,,458,061 6,9,297,402 63,312,155
Parks and recreation 7,849,907 6,995,489 7,310,312 5,865,192 6�,118,3,51
I..,.ibrary 4,826,602 4,509,999 4,l 85,624 4,224,568 4,092,263,
Transit - - 6,3,021 14,56�O -
Interest oil long-term debt 11,217,753 1�,538,707 8,90�4,275 6,698,509 7,287,461
Tol a l governinewal activities expenses 218,564,344 217,022,71 l 195,36�,356 l 9 7,5 74,642 181,093,900
Business-type activities:
Transit 7,571,898 7,0�75,998 7,050,673 6,997,488 6,875,214
Bayfi-ont Trolicy Station 94,802 91,788 91,942 92,843 6 1,823
Sewer funds 29,240,616 30,245,584 30,524,851 30,773,712 26�,046,1 75
Sewer DlFs 126,0,19 123,629 129,351 122,927 129,279
Developtnent Services Fund - - 4,730,599 5,7 l 7,312 6�,113,133,
ChLda,Vista Mini Golf'Course
CV Elite AthleteTraining Ctr
Interest oil long-terni debt - - -
....................................................................................................
'Total bLlShless-type activities expenses 37,033,335 37,536,,999 42,527,416 43,704,282 3 9,2 2 5,6�2 4
.................................................................................................... ...................................................................................................... ..................................................................................................
Total primary government expenses 255,597,679 254,559,710 237,888,772 241,278,924 220,3 19,524
.................................................................................................... ...................................................................................................... ..................................................................................................
Program revenues:
Governmental activities:
Charges fo�r services:
General governinent 32,419,505 29,785,079 5,955,849 5,795,838 8,76�7,069
Public safety 8,833,813 7,989,893 8,658,579 8,893,631 10,198,058
Community Development
Public works 28,761,170 33,378,070 32,767,201 35,758,780 30,495,980
Parks and recreation 2,559,668 3,599,653 3,051,842 7,631,696 5,292,433
Library 505,044 967,90�8 840,258 1,6,66,76,5 1,078,592
Operating grants and contributions 17,984,120 31,976,818 21,780,868 30,935,863 29,456,557
Capital grants and contributions 23,711,994 4,781,625 4,283,855 2,936,,133 1,921,554
.................................................................................................... ...................................................................................................... ..................................................................................................
'Total governmental activities
program revenues 114,775,3 14 112,479,046 77,338,512 93,6,18,712 87,210,243
.................................................................................................... ...................................................................................................... ..................................................................................................
BLISiness-type activities:
Charges for services:
Transit 3,335,334 2,534,385 2,671,538 2,841,619 2,672,231
Sewer ftinds 36,284,081 32�257�256 32�571,135 35�0 11�268 33,190,6�60
Sewer DlFs 166,303 443,599 174,667 6�45,015 268,092
Development Services Fund - - 4,174,657 6,654,261 6,338,495
Operating grants and contributions 3,357,566 3,431,988 3,524,426 3,0�95,626 3,800,358
Capital grants and contributions - - - - -
'Total business-type activiti"
prograrn revenues 43,143,284 38,667�228 43,116,423 48,247�789 46,269,836
'Total primary government
prograrn revenues 157,918,598 151�146�274 120A54,935 141�8W501 133,480,079
Net revenues(CXj)CnSCS):
Governmental activities (103,789,030) (1 O�4,543,665) (118,022,844) 1 O�3,9 5 5,93 0) (93,,8�83,6,57)
Business-type activities 6,109,949 1,13 O�,229 589,0�07 4,543,50�7 7,044,212
Total net revenues(expenses) ('97,679,081,) 1 O�3,413,43 6) Q 17,433,8371) (�99,412,423) (8�6�,8�3,9,445)
General reVCnUCS arid other changes in no asscts�
Governmental activities:
Ta,Xes:
Property taxes 41,798,577 39,437,025 49,721,604 45,146,022 45,26�6,172
Sales tax 23,674,601 26,702,443 27,275,753 28,,627,785 29,,171,174
Other taxes 21,927,677 17,495,387 16,431,529 18,,966,240 32,145,209
Investment inconle 5,744,616 9,108,662 3,615,266 866,8,61 1,944,988
Other general revenues 7,581,794 5,193,653 1,530,568 2,356,8,02 686,0�54
MiSCCIlarICOLIS - - - - -
Gain on Sale ol"Capital Asset
Transf6-s 3,473,571 3,437,718, 4,195,190 3,861,417 3,551,004
Total general revenues and.transfers 104,200,836 101,364,888 102,769,910 99,825,127 1 12,764,6�O 1
1_,'xtraordinary gain - - 28�677,153 - -
Total governniental activities 104,200,836 1 O�1,364,888 13 1 A47,063 99,825,127 1 12,764,6�O 1
Business-type activities:
Investnient:income 1,785,660 1,288,478 1�273,689 261,354 1,505,052
Miscellaneous 9249,893 1,013,733 2,337,347 349,90�9 845,6�50
Gain oil Sale ofCapital Asset
Transfers (3A73,57 1 (3,437,718) (4,195,190) (3,861,417) (3,551,004)
'Total busfiless-type activities 7,561,982 (1,13 5,5 07) ('584,154) (3,250,154) (1,200,302)
'Total primary government 111,762,818 1 O�0,229,381 130��862,909 96,574,973 111,564,299
Changes In net Position
Governmental activities 411,806 (3,178,777) 13,424,219 (4,130,803) t 8,880,944
Business-type activities 13,671,931 (5,2 7 8) 4,853 1,293,353 5,843,910
Total primary goveninient 14M3,737 S (3,184,055) 13,429,072 S (2,837,450) 24,724,854
2020-04-21 Agenda Packet 178 Page 38,6 of 421
2015 2016 2017 2018 2019
36,69,3,953 S 25,564,8,24 $ 35,375,230 S 29,3,11,449 $ 27,922,521
81,002,999 87,749,418 94,716,683 106,802,13(".) 1 11,269,341
1,974,046 1,552,750 18,617,269 11,15 3,109,
12,837 5,632 14,9�90 -
62,454,130 6�7,910,401 68,885,9 18 72,192,449 57,563,725
6�,441,907 6,834,240 6,875,635 9,553,39,2 14,633,191
3,90�6,984 3,997,677 5,0 18,8 78 1,542,733 1,007,869,
6�,776,6�35 6,073,434 4,673,047 7,718,906 6,740,877
-----197,289,445 20�0,109,672 2 17,113,131 245,738,328 230,290,633
4,807,985 86,5 12 39,,594 13,008 160,,797
59,863 - - 27 -
31,615,457 25,234,891 32,179,875 34,857,066 36,815,795
120,197 1,1 46,8�3 8 8,305 34,547 49�5,,865
5,996,109 5,741,60�O 6,655,654 10,683,709 10,755,535
27,092 - -
449,028 676,260 59,5,579,
............................................................................................... ............................................................................................... ............................................................................................... ............................................................................................
42,599,611 3,2,209,841 39�,359,548 46,264,617 48,823,571
......................................................................................................
239,889,056 232,319,5 13 256,472,679 292,002,945 279�,114,204
...................................................................................................... .................................................................................................... ................................................................................................... ...................................................................................................
5,302,277 6,468,756 12,317,921 8,562,792 5,004,895
5,068,166 11,764,603 1 1,99�7,221 178,674 5,865,227
730,197 771 t603 1 7,9�20,527 4,701,195
3 1,439,700 24,218,733 32,59�8t 199 23,487,119 23,562,841
413,921 10,6�83,649 8,221,019 1,490,236 2,134,964
1 6�4,8 3 2 1,943,416 1,575,837 872,352 877,744
- - - 21,246,015 20,686,617
- - 33,859�,885 27,052,711
............................................................................................... ............................................................................................... ................................................................................................... ...................................................................................................
42,388,896 55,809,354 67,481 t80O 107,617,600 89�,886,194
...................................................................................................... .................................................................................................... ................................................................................................... ...................................................................................................
1,503,262 - - -
36,039,238 35,775374 36,289,9�30 37,870,947 44,213,351
16�6,333 239��143 11 1,9�07 1,201,669 1,265,579
- 6,546,936 7,29�1,037 10,596,287 9�,317,298
6�,118,566 - 104,89�9 163,380
43,827,399 42,561 A53 43,69�2,874 49,773,802 54,959,608
86,216,295 98,370M7 111,174,674 157,391,402 144,845,802
(I 54,90�0,549) (144,300�,3 18) (149,631,331) (138,120,728) (140,404,439,)
1,227,788 10,3,51,612 4,333,326 3,509,,185 6,136,037
(153,672- 1
761) (13,3,948,706) (14-5,2981,005) 134,6 11,543) (1 34,26�8,402)
47,485,292 50,136,856 53,248,196 56,512,850 59�,841,9,72
41,8�83,924 3,3,3,17,380 36,46�9,033 57,541,043 73,187,780
23,,225,498 24,463,,26,2 24,101,777 32,496,156 35,204,174
4,216,186 6,233,,144 2,954,403) 5,6�52,66�3 12,243,685
12,921,129 1,0�34,027 8,9�70 -
27,88�2 3,36�,66,1 1,677,271 12,6�75,502 13,96�3,434
- 102,283
3,848,746 2,799,555 4,180,778 4,170,702 4,339,276
133,608,6�57 11 8,3�20,885 122,640,428 169,048,916 198,882,604
133,608,6�57 11 8,3�20,885 122,640,428 169,048,916 198,882,604
657,343 1,3�57,938 322,527 1,155,739 4,575,679
2,789,595 524,616 198,847,750 414,69�6 252,213
115,703 - 60,770
(3,848,746�) (2,799,555) (4,180,778) (4,170,702) (4,339,276)
(401,808) (9 17,00 1 19 5,t 05,202 (2,600,267) 549,386
133,206,849 1 17,403�,884 3 17,745,630 166,448,649 199�,43 1,9�90
('21,291,892) (25,979,433) (26,99�0,9,03�) 30,9�28,188 58,478,165
825,980 9,434,611 199�,438,528 9�08,91 8 6,685,423
(20,46�5,912) (16,544,822) $ 172,447,625 $ 3 1,837,t 06 65,t 63,588
2020-04-21 Agenda Packet 179 Page 38,7 of 421
CITY OF CHULA VISTA
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual.basis of accounting)
Fiscal Year
201.0 201.1 201.2 201.3 201.4
General fund:
Nonspenclable $ - $ IL258J.50 $ 8�799MM $ 7�481 M79 $ 714241,812
Restricted - 1271883 - 750i951 -
Committed - 711781838 4�375�207 2129808 612151,601.
Assigned - 512981536 218951545 6�648i922 4.18071,244
Unassigned - 11.�876�992 11.�9691280 14�51 11252
Reserved 19.14781496 - - -
Unreserved 13,7 0 313 O�4
Total general fund 33.1181180�O 351.1740�1399 281039M58 l7J79i040 32.19581909
All other governmental funds:
Nonspendable - 21�66%849 30�763�746 $ 29�774�472 $ 23��53,7�524
Restricted - 1 095944�736 83.143%558 91,11521341, 1,071106�.1257
Committed - l7X0,1613 'I 2M2�477 10161701 1 077�564
Assigned - (2,402,991) - -
Unassigned - (5%092,342) (37,420,734) (26,487�363) (40�45 1,�233)
Reserved 61185,2140,4
Unreserved,reported in:
Debt service funds (56,280�,718) -
C,apItal projects-funds 58,5951303
Special revenue funds 2713341131 - -
Total all other governmental funds $ 91,1501�120 $ 87,48%865 $ 8%6251047 $ 105M57J41 $ 100,�8701 112
in 2011, the ci�v implemented GASB'Statement 54.
Committedfind balance totaled$46.3 millionfi)rspec�fic purposes pursuant to contstraints imposed ky )rmal action o 'the City
Council and remains binding unless removed in the same manner infiscalyear 2019.
2020-04-21 Agenda Packet, 180 Page 38,8 of 421
Fiscal Year
201.5 20 1.6 20 1.7 201.8 201.9
7�41902 L5271055 7�363141.3 7�67613�50 7�57806
7021021 641.71095 5�93800 64�147�929 46�37Oi754
408.1124 4�3'1 51568 8.1526,339 11061874 41�546�738
1.61,412�879 25J.32�939 201020�61.3 24�51.2�363 23�378i859
361122.1026 37.13921657 41.1848�1965 108.1203�5,16 11 81874�437
7�419,02 1�527,1055
129.�4641688 - 31�385120,0 82.15041055, 89.1463�478
17�1 86�197 6417,1095 345,1095 - -
4.1688,124 29.1448�1507 - 1 O��891 641202
(20,803,239) 2 5�13 2,193 9 (422,149) (4�433) (21147fi43)
137,954,772 62�525,596 3 1�308,146 $ 82,5 1 O�,513 87�3801037
2020-04-21 Agenda Packet, 181 Page 38,9 of 421
CITY OF CHULA VISTA
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Fiscal.Year
2010 201.1 20.12 201.3 201.4
Revenues:
Taxes $ 87>3�934 $ 88�878�6�64 $9618681086 $ 82�4501711 $106�8251885
Licenses and permits 212741964 207�1.50 1,2531806 1,436�828 1�3 5 51342
Fines andforfeitures, 3,.124,02 1. 2M348�565 2�0651246 1,639�781 1051268
.Investment income 612991595 Ml6fi24 5�0771920 2�929�237 4081387
Developerfees, I I1700M99 1. 1 6��498�744 13�9661814 21�7421856 9�51.51921
.Intergovernmental 411965�596 48�1 77�707 21.1861�0 11. 40�953�1981 28fi47�410
Chargesfor services I 11877m763 1 1,743�505 20N71330 23�4401813 20�748�232
Contriub�utions
Other 3 1 M.8�308 28�1.63�311 1313821050 14.1521�818 14�896�960
........................................................................................................................................................ .............................................................................................................................................. ......................................................................................................................... ...................................................................................................................................... ......................................................................................................................................
Total revenues 1961425i 1,72 207114141270 1751382i263 189�1161025 188,3731405
......................................................................................................................................................... .............................................................................................................................................. ......................................................................................................................... ...................................................................................................................................... ......................................................................................................................................
Expenditures
Current:
General government 451966�934 39,701,396 23,1833M 1 25�5441079 29�3411881
Public safety 7210W790 70,6,93,779 711917�414 73J77 912 76457979
Public works 45177805 48,056,229 471911�1 O�5 481416 477 40 8,9�4 934
Community Development
Parks and recreation 5�255�812 4�O3�O�767 41)2151643 3�471�548 3�59�01441
Library 4�56,3�849 3�870fi46 3fi721661 3�24100 3�8,101004
Capital outlay 271628J48 34�215M21 16118208 21J44 133 15 347 3�38
Debt service:
Principal retirement 71�301 362 7911 995 81,423, 156 51)113992 54040855
Interest and fiscal charges 1 11585�816 11,094,106 91'229�775, 6�8,18�788 7�8,501448
Bond issuance cost - - - -
Payment to refunded bond escrow agent
Total expenditures 2201161�376 219,573,939 185,3,85,653 1861�928 589 231 333 880
Excess(deficiency)of
revenues over(under)
expenditures (19i3131534) (23,736,204) (10031390) 2J87'1436 (42,9601,475')
Other financing sources(uses):
Transfers in 501,502�425 61,296,934 56,19891583 33NO'1786 20J 13,11296
Transfers out (46158903) (57,815,981) (53,551,865) (32,6381,610) (16,5511,879)
Proceeds from long-term debt 6651884 29,355,0�00 421286 3.�963'11 04 2.�1741,204
Proceeds from bond sale 21,162500 207,372 - - -
Payment to escrow agent trust 15 111101 0 00) (16,71 0,0�OO�)
Bond premiurn/(bond discount) (579,161) (925,872)
Capital Leases
Contribution to Agency Fund,
Proceeds from sale of capital assets - - 911630,1000
Total other financing
sources(uses) 4,0'1514�345 15,407,453 13 111101004 5.�22511280 5.�73511621
Extraordinary item-,
Forgiveness of debt - - -
Loss on dissolution of the Chula
Vista Redevelopment Agency (3,19 1 11040)
Total extraordinary itern, - (3,19 1 11040)
Net change in fund balances $ (8,799,189) $ (8,328,751) $ 3,106,614 $ 4,221,,676 $ (37,2241,854)
Debt service as a percentage of
noncapital expenditures 9.0% 9.7% 10.5% 6.8% 28.5%,
2020-04-21 Agenda Packet, 182 Page 390 of 421
T_*
.riscal Year
2015 201.6 201.7 201.8 2019,
112,�5941�714 $1101452�9�62 $1211462.04 $ 139�296422 $ 15718241296
L3221254 11328.M20 11290�9�68 1,0 1.�980, 21367J65
2�2801880 11942.�656 1180�5�508 2M35�823 2121.8i235
5M41602 7100�6.�545 31766�457 5,02�112 1,2�21.2�190
74841592 1.1�657,�266 8�810J.78 23�506�237 i,068�217
261409��294 2308M74 231427460 25�522�1 9�9 26409�517
20, 1
124 22647645 26662094 23 630 103 24925513
11 1.76M64 1,5�244�658
15,
194 1.5 839 288 23 529 357 2 1. 1.32 605 1,7 41.9 459
...................................................................................................................................... ...................................................................................................................................... .................................................................................................................................................. ..................................................................................................................................................
1,91�1 80fi54 194.1742456 210.1754fiM 253�5831545 27609.1250
...................................................................................................................................... ...................................................................................................................................... .................................................................................................................................................. ..................................................................................................................................................
264135901 2907�838 33�2185003 23,723,205 23,1452�836
W2355099 83�637�644 87�7315136 95,424,528, 10 1�5 80�642
414595698 49�775J41 45J355590 37,856,917 291974482
1�974M46 2M30�654 171601�341 101860�838
3�746�349 4M59�567 412465605 4�276.1366 11 120�8�23 7
3�625�9�49 3�969�307 417215120 3��943.10�63 3�19485154
22�216553�O 12�976408 19J725666 40,843,898, 491253�675
5,�340�205 34�98M37 611105055 11�898�280 11 1760�783
6�678J44 6�437�941 511945264 8�382.1476 81023540,3
422�751 21k73 892
—1 K715,875 227�321�380 2 1 O�233�9�85 243�95OM74 250M63M50
I i464,779 ('32,578,9�24) 520�641 91)6331)471 261626i2OO
304785465 21�708446 271905�430 49,858,764 20,1965�197
(27,503,760) (18,897,272) (251949�256) (47,177,986) (16,625,921)
2�12 1,�500 578�224 377487
45,�920,000 - 34�33000 34,485,0,00
(7113500) (36,860�,637) -
3i537J I I 2.>2493 2�836,273
1,285,0,53 7591697
54�553,316, 31389�398 31�791 154 4,426,467 5,1098�973
$ 561018M95 $ (2 9,18 9,5 2 6) $ 32,311,795 $ 14,059,938 $ 31,725,173
7.4% 20.7% 6.2% 9.3% 9.5%
2020-04-21 Agenda Packet, 183 Page 391 of 421
CITY OF CHULA VISTA
Assessed Value and Estimated Actual Value of Taxable Property
Last Ten Fiscal Years,
11 t Redevelopnient Agenc.y SUCCessor A Telicy
. .... ..... ...................
..............................................................................................................................................................................................................I............................................................e.......................... ....................................................................... ......................................................................................................................................................................................
Fiscal Year Taxable Taxable Total
Ended Less- Assessed Less. Assessed DirectTax
2 3
June 30 Secured Urisecured Exemptions Value Secured Unsecured I.."xeniptions Value Rate
20 1 Ct 22,168,954,872 610,945,054 (682,909,923) 22,096,990,0�03 1,09�4,004,250 131,944,88,5 - 1,225,949,135 0.1438%
2011 21,341,397,693 577,214,653 (683,167,117) 21,235,445,229 1,042,561,9018 130,433,921 - 1,172,995,829 0.1438%
20�12 21,280,088,193 613,792,400 (739,917,158) 21,153,963,435 1,054,772,168 157,330,744 - 1,212,102,9 12 0.1438%
20�13 21,173,362,084 565,751,305 (79,6,316,481) 20,942,796,908 1,045,060,350 97,973,502 - 1,143,033,852 0.1438%
20 14 21,922,151,025 555,819,631 (8,31,701,747) 21,646,268,,909 1,150,98,5,6019 104,386,6�94 - 1,255,372,303 0.1438%
20�15 23,413,030,465 542,342,957 (8,6�4,933,069) 23,090,440,353 1,142,294,084 10 1,995,779 - 1,244,289,863 0.1438%
20 16 24,754,131,895 5,49,312,047 (8�47,445,,3 0 1) 24,455,998,641 1,209,28�6,482 117,99 1,956 - 1,327,278,438 0.143 8(Yo
20 17 26,210,551,258 543,505,450 (977,982,1,99) 25,776,074,509 1,246,6,59,237 107,79�4,167 - 1,354,453,404 0.143 8%0
2018 27,801,823,181 559,678,820t (1,0019,91 O�,41 0) 27,351,591,591 1,3 9�6,009�,9 H 11 2,713,6�3 8 - 1,50�8,723,549 0.1438%
20 19 29,390,231,1,10 592,221,286 (1,118,567,598) 28,863,884,798 1,554,756,256 125,69�2,898 - 1,680,449,154 0.143 8(N
I Redevelopment Agency dissolved as of January 3 1,2012. Successor Agency formed I",ebruary'1,2012.
2 Includes redevelopment increnientaI valuation.
3 Redevelopment Agency/Successor Agency exemptions are included in City exemption data as they are not reported separately.
NOTE:
In 1.978 the voters of the State of California passed Proposition 1.3 which linaited property taxes to a total naaxii,.-num rate of I(Vo based upon the assessed value ofthe property
being taxed. Each.year,the assessed value of property may be increased by an"inflation factor"(linaited to a rnaxinaum.fi.icrease o.172%). With.few exceptions,propetly 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.
Source:� County of San Diego Property Tax Set-vices
Valuation Report,Tax Rate by Tax Rate Area,ACAP 345B
2020-04-21 Agenda Packet 184 Page 392 of 421
CITY OF CHULA VISTA
Direct and Overlapping Property Tax Rates
(Rate per$10�O of assessed value)
Last Ten Fiscal Years
2010 2011 20�12 20 1.3 20 1.4 20 1.5 2016 20.1.7 20.1.8 2019
........................................... ........................................... ............................................ ............................................ ............................................ ............................................ ............................................ ............................................ ...........................................
City Direct Rates:
City basic rate 0.1438 O�.1438 O�.1438 O�.1438 0,.1438 0.1.438 0.143 8 0.1.438 0.1438 0.1.438
OvertappingRates:
Chula Vista Elementary School 0.0251 O�,O�261 0.0259 0.0253 0.0463 0,0�475 0.04301 0.04323 0.0359,4 0.03917
District Bonds
Sweetwater Uni.onHigh School. 0.0558 0.0552 0.0�60�8 O�.O�586 0,.0582 0.0541. 0.05169 0.05162 0.051.56 0.05283
District Bonds
Southwestern Community 0M344 O��0364 0.0331 0.0375, 0.0368 0.0358 0.03961 0.03856 0.04981 0.04671
College Bonds
MWD D/S Remainder of 0.0043 0.003�7 0.003�7 0.0035 0.003�5 0.0035 0.0035 0.0035 0.0035 0.00350
SDCWA.15019999
County of San Diego" 1.0000 1.0000 1.0000 1.0000 1.0000 L0000 1.0000 1.0000 1.0000 1.00000
............................................................ ............................................................ ............................................................ ............................................................ ............................................................
Total Overlapping Rates 1.1196 1.1213 1.1235 1.1249 1.1448 L1409 1.1378 1.1 3�6�9 1.1408 1.14221
Breakdown of the County of San Diego 1.00 Rate:**
County General O�.1 5920�355
Gen Elem Chula Vista 029103670
High Sweetwater Union O�.18823068
Southwestern Community College 0�05072194
County School Service O�.O�0757296
County Scho,o,l Service-Capital Outlay O��O�01 90�859
Childrens Institutions Tuition O�.O�O 161434
Regional Occupational Centers O��O�0483027
Chula Vista PrQJect(19/84601) O�.O�OO�19695
Chula Vista Project(19/84601,21) O��O�OO�39390
Educational Revenue Augmentation Fund O�.14676995
Chula Vista City O��1437507 1,
South Bay Irrigation 0.00000000
CWA South Bay Irrigation O��O�0376946
San Diego Unified Port 0.00000000
Total 1.00000000
'NOTE:
In 1978,California voters passed Proposition 13 which sets the property tax rate at a 1.001/0 fixed amMint. 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 tab�le is
representative o f tax rate area 00 100 1.
Source: County of San Diego Property Tax Services
2020-04-21 Agenda Packet, 185 Page 393 of 421
CITY O�F CHULA VISTA
Principal Property Tax Payers
Current Year and Nine Years Ago
2019 2010
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. $ 246,1211,737 1 0.85% 171 1�9991853 5 0.78%
John Hancock Life Insurance Co 149,8�02,,150 2 0.52% - 0.00%
Shea Homes Ltd Partnership 146,581,,075 3 O�.5 1% 761�373 000 9 0.35%
GGP Otay Ranch LP 131,789,,675 4 O�.46�% 181�51 61663 4 0.82%
Otay Land CO LLC 120,381,,994 5 0.42% - 0.00%
Regulo Place Apts Investors L 115,691,,68,2 6 O�.40% 11 6�1841212 7 0.53%
Brisa Acquisitions LLC 1025211 11501 7 0.35% - 0.00%
Vista Pacific Villas LP 975108,,58,2 8 0.34% - 0.00%
NM Pulse LLC 975016,,769 9 0.34% - 0.00%
BREFMCA LLC 80,905,,865 10 0.28% - 0.00%
Chula Vista Center LP - - 71 11740�345 10 0.32%
San Diego Expressway Limited - - 434�52000 1 1.97%
JPB Development - - 401 X8�247 2 1.82%
Village 11 of Otay HB SUB - - 1350000 6 0.61%
Equity Residential - - 181�729�244 3 0.82%
Roman Catholic Bishop of San Diego - - 791,625i737 8 0.36%
$ 1128716111030 4.46% L851�217,301 8.3 8%,
The amounts shown above include assessed,value data for both the City and,the Redevetopment Successor Agency.
Source- MuniServices,LLC
County of San Diego Property Tax Services PT Base Tab Taxable Assessed Value for FYE
2020-04-21 Agenda Packet, 186 Page 394 of 421
CITY OF CHULA VISTA
0
Property Tax Levies and Collections
Last Ten FI"scal Years
Collected within the
Fiscal Taxes Levied Fiscal Year of Levy Collections in. Total Collections to Date
Year Ended for the Percent Subsequent Percent
June 30 Fiscal Year Amount ofLevy Years 2 Amount — —of Levy
2010 2612461478 2 513 13 17 0 6 96.45% 5 3 8.�429 25.1852.1135 98.50%
2011 25i325J26 24i77302 97.82%, 134�.1325 24.1907.1328 98.35%
2012 25i3�73�i780 2409i632 97.22% (35,474) 24.1634.1158, 97.09%
2013 25i352i'454 24i982M72 98.54�%, 117.1973 25.1100.1045 99.00%
2014 26M63i753 25i758i225 98.83%, 39.1776 25.1798.1000 98.98%
2015 27i72606 27i398i740 98.82%, 36.1404 27.1435.1143 98.95%
2016 2903i269 2800i 156 99.0,3%, 68.1973 28.1869.1128 99.26%
2017 3016321668 3013881650 99.20,% 49.1984 3014381634 99.37%
2018 3215181946 3212061343 99.0,4�% 58.1329 3212641672 99.22%
2019 3411981598 3318771270 99.0,6% 6.1562 3318831832 99.08%
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 ACAP234�A I%
2020-04-21 Agenda Packet, 187 Page 395 of 421
CITY OF CHULA VISTA
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Governmental Activities
Fiscal Year Pens,ion Tax Total Percentage Debt
Ended Obligation. Allocation Certificates of Governmental of Personal Per
June 30, Bonds Bonds Loans Participation Activities Income I ap�ita I
2009 7.100000 45i830.1000 18.1736�101.2 13015801,000 202.11461012 2.12% 844
201.0 4.198000 44i925.1000 17.16861 1.44 13917001,000 207.1291.11.44 1.93% 850
201.1. 2.165500 43i985.1000 16.1876�1860 13610601,000 199.1576186�O 1.85% 81.4
201.2 - -2 .191,6731344 132,1290.00 151,9631344 l.44% 60�7
201.3 - -2 .14111.821697 128,1375.00 142.15571697 1.33% 558
201.4 - -2 .1 81,366�1623 121,650.00 140.10,1.61623 1.23% 539
2
201.5 - - .171,849131.6 11.71590.00 13�5.14391316 1.12% 51.7
2016 - -2 10731487 1111 19�5 MOO 12918681487 1.10% 493
2
2017 - - 2 14451777 1061025,000 127,470,777 1.10% 480
2018 - -2 123,0531035 7812601000 201�313�035 1.39% 751
2019 - -2 114,0551336 7417701000 IW825�336 1.30% 70�4
These ratios are calculated us,ing personal income and population for the prior calendar year.
2 Tax Allocation Bonds transferred to Successor Agency and sho�wn as fiduciary fund.
Notes: Details regarding the City's,outstanding debt can be found,in the notes to the
financial statements.
2020-04-21 Agenda Packet, 188 Page 396 of 421
CITY OF CHULA VISTA
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
(In Thousands, except Per Capita)
Outstanding General Bonded Debt
Fiscal Year Pension Tax Percent of
Ended Obligation Allocation Assessed Per
June 30 Bonds Bonds Total Value I Capita
2009 7,1000 45�830 52i830 0.21% 221.
2010 41980 44�925 49,905 0.23% 205
2011 21655 43,985 461640 0.22% .1.90
2012 - - - 0.00% -
2013 - - - 0.00% -
2014 - - - 0.00% -
2015 - - - 0.00% -
2016 - - - 0.00% -
2017 - - - 0.00% -
20�18 - - - 0.00% -
20 19 - - - 0.00% -
General bonded debt is debt payable with governmental fund resources and general
obligation bonds recorded in enterprise funds(of which,the City has none).
Assessed value has been,used because the actual value of taxable property is not
readily available in the State of California.
In Fiscal Year 2012.,the Tax Allocation Bpnds transferred to Successor Agency and reported as a fiduciary fund.
2020-04-21 Agenda Packet, 189 Page 397 of 421
2020-04-21 Agenda Packet, 190 Page 398 of 421
CITY OF CHUI,A VISTA
Direct and Overlapping Debt
June 30,2019
2018-19 Assessed Valuation: $28�,863,884,798
'Total Debt City's Share of
OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/19 %Ap licab Debt 6/30�/1 9
pLic le I
............................................................ ................. ........................................................................................................
Metropolitan Water District $ 48,050,000 0.988% $ 474,734
Otay Municipal Water District,1,D.No.27 2,755,000 99.996 $ 2,754,890
S01.1thWeStCrt)Community College District 437,873,676 5 L'I 0 1, $ 223,757,827
Sweetwater Union I ligh School District 404�956,121 6�O�.945 $ 246,,800,508
Chula Vista City School District 40,065,000 87.444 $ 35,034,439
Chula Vista City School District Schools Facilities Improvement D�ist 1 80,275,000 78.889 $ 6�3,,328,145
National School District 25,410,000 3.514 $ 892,90�7
City of Chula Vista C ornmunity Facilities Districts 133,055,000 1 00�. $ 133,055,000
Sweetwater Union Higli School District ComniLinity Facilities District No. 1 21,099,746 100. $ 21,099,746
Sweetwater Union High School District Community Facilities District No,2 124,88() 1 00�. $ 124,880
Sweetwater Union Higli School District ComniLinity Facilities District No.3 6,720,105 100. $ 6,720,105
Sweetwater Union High School District Community Facilities District No,4 3�,566,885 100. $ 3,,566,885
Sweetwater Union High School District Cominunity Facilities District No.5 '1 i779�540 80�.884 $ 1,4395363
Sweetwater Union High School District Community Facilities District No.6 7,820,610 100. $ 7,820,610
Sweetwater Union High School District Cominunity Facilities District No. 10 459951�200 15.812 $ 789MI
Sweetwater Union High School District Community Facilities District No. 11 5,2 0 519 3 5 100. $ 5,205,935
Sweetwater Union High School District Cominunity Facilities District No. 12 21349,3�05 100. $ 2,349530,5
Sweetwater Union High School District Community Facilities District No. 13 3,0�O�4,925 100. $ 3,004,925
Sweetwater Union High School District Cominunity Facilities District No. 14 5i572,770 100. $ 5,572i770
Sweetwater Union High School District Community Facilities District No. 15 3,262,490 100. $ 3,262,490
Sweetwater Union High School District Cominunity Facilities District No. 16 3i481,030 100. $ 3,481 iO�30
Sweetwater Union High School District Community Facilities District No. 17 5,369,840 100. $ 5,369,840
Sweetwater Union High School District Cominunity Facilities District No. 18 124,880 100. $ '124001
City of Chula Vista 1915 Act Bonds 3�,71 0,000 1 00�. $ 3,710,000
California Statewide Communities Development Authority 1915 Act Bonds 4671�703 1 00�. $ 467,70,3
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 7801208,757
DfRECT AND OVERLAPPING GENERAL FUND DEBT:
San Diego County General Fund Obligations $, 25553651000 5.487% $ 14�O L]5878
San Diego County Pension Obligation Bonds 50857651000 5.487 27,915i936
San Diego County Superintendent of Schools Obligations '1050851000 5.487 553i364
Southwestern Community College District Certificates of Participation 695,000 51.101 355,152
Sweetwater Union High School District General Fund Obligations 3�9,905,000 60,945 24,320,102
Chula Vista City School District Certificates of Participation 136,4201000 87.444 119,291,105
City of Chula Vista General Fund Obligations 189,646,709 100 189,646,709 (2)
TOTAL DIREC"FAND OVERLAPPING GENERAL FUND DEBT $ 376,094,245
OVERLAPPING TAX INCREMENT DEBT(Successor Agency)- $ 26,2651000 99�.388% $ 26�,104,258
TOTAL DIRECTDEB"I' $ 189,646,709
TOTAL OVERLAPPIN(3 DEBT $ 992,760,551
COMBINEDTOTAL DEBT $ 1 1 821�407,260 (3)
(1) The p�erccntagc of the overlapping debt applicable to the city is estlinated using taxable assessed property value.
Applicable percentages were estirnated by detennining the portion ofthe overlapping district's assessed vallie 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
Acadeniy Bonds are included based on principal due a(maturity.
Ratios to 2018-19 Assessed Valuation:
Total Overlapping Tax and Assessment Debt................. 2.70%
'rotal Direct Debt($189,646,709)........................................... 0-66(%o
Combined Total Debt.... ........................ 4.10
Ratios to Redevelopment Successor Agency Incremental Valuation(,$1,680,449,154):
Total Overlapping Tax Increment Debt.................. ...... 1.55%
2020-04-21 Agenda Packet, 191 Page 399 of 421
CITY OF CI4ULA VISTA
.Legal.Debt Margin Information
Last Ten Fiscal Years,
Fiscal.Year
201.0 201.1 2012 201.3 2014
Assessed valuation 22,10961990111003 21�235�445�229 211,153119�63143�5 20�942179�6�908 21.1,6461,268i,909
Conversion.percentage 25% 25% 25% 251% 25%
Aqjusted assessed valuation 5152412471501 5130,8.1861.1307 51288!4901859 51.)235.16991227 51411 1567�227
Debt limit percentage 15% 15% 15% 15% 15%,
Debt limit 8281,63,71125 796�329'�196 793i273,629 785�35404 811�73504
Total net debt applicable to limit:
Pension obligation,bonds 41,9801000 21k55 000 - - -
Legal debt margin 82316�571125 793�6741196 79312731,629 785135404 81117351084
..........................................................
Total,debt applicable to the limit
as a percentage of debt I imit 0.6% 0.3% 0.0% 0.0% 0.0%
The Government Code ofthe State of'Cali�fornia,provides'fo�r a legal debt lirnit of 15%of gross assessed valuation.However,this provision
was enacted when assessed valuation was based upon 25%of market value. Effective with the 1981-82 fiscal year, each parcel is no�w
assessed at 100%of market value(as of the most recent change in ownership for that parcel). The computations shown above reflect a
conversion of assessed valuation data for each fiscal year from the current full valuation perspective to the 25%level that was in effect at
the time that the legal debt margin was enacted by the State of Calfforniafor local governments located within the state.
Source: City Finance Department
County of San Diego Property Tax Services
2020-04-21 Agenda Packet, 192 Page 400 of 421
Fiscal Year
201.5 201.6 201.7 2018 2019
$ 23�09M40�353 $ 241,1455i99816,41. $ 25�776M74�509 $ 271351,1591,591. $ 28,86304�798
25% 25% 25% 25% 25%
51772.16 1008 6.1 It 319991660 6i,444.10'18.1627 6!�837189711898 71,215.19711200
15% '15% 15% 15% 15%
86�5�89 1.�5,13 917M99�949 966,1602,�794 1 M251684�685 1 02,�3951680
86�5�8911513 $ 91710991949 $ 966021794 $ 1110251684�685 $ 1 M,82�39500
............................................................
0.0% 0.0% 0.0% 0.0% 0.0%
2020-04-21 Agenda Packet, 193 Page 401 of 421
CITY OF CHULA VISTA
Pled ged-Reven ue Coverage
.Last Ten-Fiscal Years,
Tax Allocation Bonds
Fiscal'Year
Ended Tax Debt Service
Jun.e 30 Increment Principal Interest Coverage
2009 13i,781.,1683 870�1000 1.1728�722 5.30
2010 1304i637 90�5,1000 2M70138l 4.6�7
2011. 1318 2 219 3 8 94�O�.1000 2.10321665 4.65
2012 1 0�931 M5 98000 11992�565 3.68
2013 31�949 71.7 1 020000 1. 94886,5 1.33
2014 611441015 1 M651000 1 i9ol i703 2.07
2015 5fi48.1052 116,90.1000 1 i840'1378 1.60
2016 510�42�979 1�76500 I�765i765 1.43
2017 3�589.1342 - 849,1680 4�.22
2018 410�92�288 L38500 IJ71i750 1.60
2019 2�774.1802 L6651000 11132.1925 0.99
Note.- Details regarding the city's outstanding debt can be found in the notes to
the financial statements.
2020-04-21 Agenda Packet, 194 Page 402 of 421
CITY OF CHULA VISTA
Demographic and Economic Statis(ics
Last'Fen Calendar Years
F.Aucational Attainment
Pct,of S.D. Pa Change Avg. Bachelor's Per Capita
Total County fi-oni Previous Median Household IX0 High School I)egree oi- Pct.Below Uneniployrnent Personal Incon'ie Personal
Year P0131,11ation. Population year Age Size I (3raduate 2 11 igher 2 Poverty 2 Rate 3 (111 Thousands).I Incorne'4
------------ -------- -------
2008 235�767 7.811/c') 33.8 3.16, 8 1.0% 25.711,/o 8.5111/o 7.1 IX) 10,277,383 43,591
2009 239�369 7.8% 1�5'Xo 33,9 3.20 80,0% 25.5"Xo 11,5%',� 11.01%0 9,543,963 39,871
2010 243�916 7.911/c') 1.901,111) 33.8 3.21 83.0% 29.19/o 8.411,/o 13.31�% 10,743,63�6 44,046
2011 245�309 7,9% OflXo 33,6 3.22 82,2% 25.7/4 11,6% 12.8'X, 10,807,171 44,055
2012 250349 7.911/c') 2.1 33,.6 3.23, 81.3% 27.911,/o �1.9'/'/() 1 1.41�% 10,564,�30 42,198
2013 25507 8.0% 1 I'X) 33,5 3.25 79,0% 25.6"X, 15,6%',� 9.V,"o 10,752,622 42,067
2014 259�8 11 8.011/c') 1.61�,,'� 33,.6 3.27 80.4% 27.811,/o 2.81/1/0 8.1 IX) 11,376,071 43,786
2015 261�801 8.011/c') O.M,11� 33,.6 3.27 8 2.3 IN) 29.811,/o 0.61/1/0 6,51X) 12,083,065 46,154
2016 263�61 1 8.0% 07X) 33,7 3.27 80,1% 27.411X, 10,5%',� 5.9'�','o 11,828,107 44,870
2017 265�357 8.0% 07X) 33,8 3.29 80,9% 2 8.1"X, 11,5%',� 5.W'I'o 11,578,528 43,621
2018 268�060 8.0% 1 OX) 33,5 3.34 85,5% 27.411X, 8.411X, 3.6'�','o 14,470,667 54,116
Sourcc�Data cornpiled by SANDAG Service BUrCUL SANDAG,Current.Estfiflmcs�2 American COMMUnity SUINCY I-Year EsOnia(CS;3('alif6rnia Employment Developnient.Departnient 4 SANDAG otirna(es based on
U.S.Census Bureau,Census 200�O�,Cerisus 20 10,American CommiLin ity Survey,and U.S,.Bureau of Econornic Analysis.
Notes:Ycar.-to year variation for socio economic data(education,poverty,unemployment)are the result of both actual change and sampling errc
Inconic was CStirriated by using 13EA PerSOT1,11 Income R,,)r the Region and was adJusted.based on the Census 2000 and AC,SjUrisdiction proportions.
2020-04-21 Agenda Packet 195 Page 403 of 421
CITY OF CHULA VISTA
Principal Employers
Current Year and Nine Years Ago
2 01.9 201.0
Percent of Percent of
Number of Total. Number of Total
Employer Employees Employment Employees Employment
Sweetwater Union High School.District 411.33 1. 6.36% 4.136�4 1. 1.0.19%
Chula Vista Elementary School District 31680 2 5.66% 2.161.6, 2 6.11%
Sharp Chula Vista Medical Center 2.�287 3 3.52% 1.1810 4 4.23%
Rohr Inc./Goo�drich Aerospace 1.�928 4 2.97% 1.1903 3 4.44%
Southwestern Community College 1.�743 5 2.68% 1.1682 6 2.84%
Wal-Mart I.X3 6 2.0,3% 950 8 2.22%
City of Chula Vista 1.�208 7 1.86% 1.1215 5 3.930/(0.
Scripps Mercy Hospital,Chula Vista IM73 8 .1.65% 993 7 2.32%
Aquatica, 698 9 1.07% 0.00%
Costco 674 1.0 1.04% 0.00%
Target 6�04 10 1.41%
Vons 6�21 9 1.45%
"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
EDD
2020-04-21 Agenda Packet, 196 Page 404 of 421
CITY OF CHULA VISTA
0
Full-time and Part-time City Employees
by Function
Last TenFiscal,Years
Function. 201.0 201.1 2012 2013 20 14 20 15 20 16 20 1,7 201.8 20 1,9
General Government 273 258 269 282 312 288 20�5 210 198 160
.Public Safety 468 44�8 432 432 425 469 470 474 492 527
Public Works/Engr 175 155 159 164 161 161 241 228 228 184
Parks and Recreation,. .1.64 1.12 1.15 1.15 130 161 176 1.53 1.58 229
Library 73 41 76 82 77 88 70 77 73 74
.Development Services 62 54 55 49 4�9 49 57 55 58 73
Total 11215 11068 11106 11124 11154 11216 11219 1 J97 11207 1�247
Source.- City Finance Department
2020-04-21 Agenda Packet, 197 Page 405 of 421
CITY OF CHULA VISTA
Operating Indicators
by Function/Program
Last Ten Fiscal Years
Fiscal Year
20 10 2011 2012 2013 2014 2015 2016 2017 2018 2019
Police:
Citizen-initiated calls for service 6810 1, 6,5�186 6405 6,6,�319 6�5,645 6�4,486 67,512 651672 65,643 641066
Fire:
Number of emergency calls 11 11�319 12�863 12�950 14,787 18,328 19�,612 191612 21,397 211803,
Inspections 2�1898 2,,389 2�1205 2,,390 2>2 4�209 4�207 4,207 3,907 3,862
Public works:
Street resurfacing/maintenance 84�1276 99�1978 55,,398 121 38,087 61,640 39,338 61,640 16,178 14,734
(square feet)
Parks and recreation:
Nurnber of recreation classes 2,3 0 1 2,008 11914 2,572 2�456 2,388 3,859 31124 2,658 3,552
Number of facility rental,s 111175 1 i524 2iP28 I i915 15781 1,921 1,573 11482 688 771
Library:
Circulation 985�157 952,847 982,688 992,005 954,071 839,616 706,594 706,59�4 637,119 539,762
Attendance 60511979 614i�841 722i�31 0 832i975 8225895 8035535 8575475 8571475 9�585117 1,6351849
Sewer:
New connections 469 287 646 968 553 210 2211 211 502 1456
Average daily sewage treatment 16.2 16.3 15.9 15.7 15.5 15.5 15.4 20.9 20.9 20.9
(millions o�f gallons)
Excludes filling,of potholes and cracl<sealing,
Note: Data is not available for the fiscal years marked as n/a.
Source:City of Chula Vista
2020-04-21 Agenda Packet, 198 Page 406 of 421
CITY OF CHULA VISTA
Capital Asset Statistics
by Function/Prograrn
I..,ast Ten Fiscal'Years
Fi.scal'Year
2010 2011 2012 2013 20,14 20,15 20 16 20 17 20�18 2019
Police:
Stations I I I I I I I I I
Fi re:
Fire stations 9 9 9 9 9 9 9 9 9 9
PUblic works:
Streets(miles) 429.5 429�.5 429.5 429.5 433.9 433.9 433.9 433.9 434.2 434.2
Streetlights 9,052 9,054 9,,066 9,,069 9,069 90,69 9144 9282 9539 9787
'Fraffic signals, 267 268 269 273 273 273 275 275 282 288
Parks and recreation:
Parks(acreage)1 504.1 523.1 530.7 530.7 527.7 557.2 557.2 708 6�60 6�60
Recreation Eacilities H H H H H H ]l ]l ]l I I
1-ibrary:
Libraries 2 2 3 3 3 3 3 3 3 3
Sewer:
2
Sewer pipes(miles) 505,0 505�O 505.0 505.0 5 11.3 514.315 514.6 514.6 514.6 514.6
3
Storm drains(miles) 248,9 24K9 249.0 249.0 255.2 263.209, 266.2 269.6 272.4 273.8
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 ol�"gallons)
Includes community,neighborhood,special purpose,mini,urban,and privately maintained public parks within City Boundaries.
2 Updated 20 18 Sewer pipces(rni les)per GA,S B 34 FY 2018
3 Updated 2018 Storrn Drain(miles)per GASB 3�4 FY 2018
Source:City of Chula Vista
2020-04-21 Agenda Packet, 199 Page 407 of 421
2020-04-21 Agenda Packet, 200 Page 408 of 421
LSL0000
00
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 accord�ance 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
activities7 the business-�type activities7 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, 2019,, and the related
notes to the financial statements, which collectively comprise the City's basic financial statements, and
have issued our report thereon dated March 25, 20,20.
Internal Control over Financiall Reporting
In planning and performing our audit of the financial statements,; we considered the City's, internal controll
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 11 s, internal control., Accordingly, we do not
express an opi�n�ion 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 des,ig�ned to identify all deficiencies in internal control that might be material weaknesses or
significant deficiencies and therefore, mate�rial weaknesses or significant deficiencies may ex I ist that were
not identified. However, we identified certain deficiencies in internal control that we cons,ider to be material
weaknesses and significant deficiencies.
A deficiency in intemal 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,o�r detect and correct,
m�isstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies,, in
internal controll such that there is a reasonable possibility that a material m�is,statement of the en�tity's
financial statements will not be prevented, or detected and corrected on a timely basis., 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 deficiencies reported as on the accompanying schedule of findings and questioned costs to be material
weaknesses:
1) 20191-0011: Trial �Balance, Account Reconciliations,, Post-Closing Journal Entries
2) 2019-0102,- Cash and Investments Reconciliation
3) 201�91-0013- Schedule of Explen�d�itu�res of Federal Awards
P. T.i m e G I o..b.a 11
0000
Ls, L 0
To the Honorable �Mayor and Members of the City Council
City of Chu�la 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 com�pl�iance 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 aud�it, and accordinglyl we do not express such an opinion. The,
results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
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 aud�it of the financial statements an�d�, 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 Y 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 comp�liance. Accordingly,
this, communication is not suitable for any other purpose.,
a*&
001,
Brea, California
March 25, 2012�O
2020-04-21 Agenda Packet, 202 Page 410 of 421
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To the Honorable Mayor and Me�m�be�rs of the City Council
City of Chula,Vista, California
S,CHED,U�LE OF FINDINGS AND QUESTIONED COSTS,
Trial Balance, Account Reconciliatlonsi Post-Closin�g Journal Entries
Reference N�u�m�ber: 2,01�9-0011
Condition:
Upon standard inqu I iries and requests, arising from analytical and substantive review and testwork, the
auditors noted several balance sheet and income statement, accounts were not reconciled properly. The
significant volume and material impact of the required post-closing journal entries resulted in the need of a
subsequent revised trial balance.
Criteria:
The trial balance provided for the financial statement audit should be complete in all material respects.
Cause ofCondition:
The cause of the condition is due to weaknesses in internal con�tro�l�s and procedures related to, year-en�d
close and financial reporting�.
Effect or Potential Effect of'Con�ditio�n:
The effect of the condition was the requirement for several material post-clos,ing journal entries to various
balance sheet and income statement accounts.
Recommendation:
The auditors recommend the City revisit its procedures related to year-end close and financial reporting to
ensure all roles and responsibilities of each individual in Finance and other departments is clearly defined
and monitored by management.
Management's Response and Corrective Action:
Management ag�rees to,the importance of providing a trial balance that is complete in al�l material respects
for the financial statement audit as well as financial reporting for the fiscal year. This,occurrence resulted
from staff's co�n�ti�n�ued efforts, to identify and resolve issues related to the implementation of the new ERP
system. In addition, the Finance department experienced significant staffing changes which impacted
assigned roles and re,sp�onsibilit,ies for the fiscal year. Management, is, committed to reviewing existing
internal controls and procedures in relation to the year-end c,lose process and financial reporting to clearly
define roles and responsibilities for all City departments.
Cash and Investments Reconciliation
Reference Nu�m�ber: 201�9-0012
Condition:
The review and testing of a City's bank reconcil�iation is a standard aud�iting procedure. Upon receipt of the
City's,original main bank reconciliation as of 6/30/19,the aud�itors noted several individually and collectively
material unreconciled items. The items were primarily unposted or unre,conciled deposits or payments and
amounted to approximately$24 million.
Criteria:
The year-end bank reconciliation provided for the �financial statement, audit, should be complete in all
material respects. There should be no unreconciled or unposted items.
2020-04-21 Agenda Packet, 203 Page 411 of 421
0000
Ls, L 0
To the Honorable Mayor and Members of the City Council
City of Chula,Vista, California
Cause of Condition:
The cause of the condition is due to weaknesses in internal con�tro�l�s and procedures related to, year-end
close and bank reconciliations.
Effect or Potentiall Effect of'Con�ditio�n:
The effect of the condition was the requirement for several material post-closing journ�al entries to various
balance sheet and income statement accolu�n�ts.
Recommendation:
The aud�itors recommend the City revisit its procedures re,lated to year-end close and bank reconciliations,
to ensure all roles and responsibilities of the individuals involved are clearly defined and monitored by
management.,
Management's Response and Corrective Actio�n�:
Management agrees to the importance of p�rovid�ing year-end bank reconciliations that are complete in al�l
material respects and thereby should have no unreconciled or unposted items. The $24 million in
unreconciled or unposte,d items was an isolated event related to an issue with the posting strategy set up
during the implementation of'the new ERP system. Management took corrective action and the posting
strategy is now working properly., Management is committed to review existing internal co�n�tro�l�s and
procedures in relation to the year-end close process and bank reconciliations and take action as needed to
strengthen internal controls
Schedule of Expenditures of Federal Awards
Reference Num�ber: 201�9-0013
Condition:
Upo�n receipt of the City's schedule of expenditures of federal awards as of 6/30/19, the auditors noted
several d�iscrepan�cies between the schedule and the general ledger. It was determined that the, schedule
originally provided had a net understatement of approximately$2.,5 million in federal expend�itures.
Criteria:
The schedule of federal expenditures of federal awards provided for the financial statement audit should
be complete in all material respects., Com�mun�ication amongst other departments and Finance is critical to
ensure all federal grants are properly identified, monitored, and reconciled.,
Cause of Condition:
The cause of the condition is, due to weaknesses in internal controls and procedures related to monitoring
and reporting of federal expenditures and awards.,
Effect or Potentiall Effect of'Con�dition:
The effect of the condition was the requirement for the development of several revised versions of the
schedule of federal expenditures and awards.
Recommendation:
The auditors recommend the City revisit its procedures related to monitoring and reporting of federal
expenditures and awards to ensure all roles and responsibilities of the individuals involved are clearly
defined and monitored by manag�ement.
Management's Response and Corrective Action:
Management agrees to, the importance of �providing a schedule of expenditures of federal awards that is
complete in all material respects,. This occurrence resulted from significant staffing changes wh�ich
impacted assigned roles and responsibilities for the fiscal year within the Finance department.
Management is, comm�itted to review existing procedures related to moni�to�ri�n�g and reporting of federal
expenditures as well as implement a reconcil�iation to the Gen�eral Ledg�er to mitigate di�screpan�ci�es.
2020-04-21 Agenda Packet, 204 Page 412 of 421
ITEM #7
ATTACHMENTS FOR THIS ITEM WILL BE
UPLOADED WHEN AVAILABLE
2020-04-21 Agenda Packet Page 413 of 421
IN III til
C1TY' C,0UNC'1L
A,GEN' DA STIA, ""EMENT
CITY, OF
.....................................
CHUIAVISTA
Aprfl 21, 2020 File,ID: 20-0143
'TITLE
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA AMENDING THE INFRASTRUCTURE,
FACILITIES, AND EQUIPMENT EXPENDITURE PLAN AND TRANSFERRING $331,000 IN MEASURE P
APPROPRIATIONS FROM STL043�O TO, DRN0211, STORM DRAIN (CMP) REHABILITATION OUTSIDE THE,
RIGHT OF WAY (PHASE 11) PROJECT, FOR EMERGENCY CONTRACT CHANGE ORDERS (4/5 VOTE
REQUIRED)
RECOMMENDED ACTION
Council adopt the resolution.
SUMMARY
On July 17, 2018, City Council awarded a construction contract to Spliniello Companies for the CMP
Rehabilitation Outside the Right of Way Phase 11 Project FY2017/2018 CIP No. DRN0211, funded by
Measure P. Due to an unexpected pipe failure and sinkhole requiring extensive emergency re�pairs, cost
increases to the pro,ject exceed the approved contingencies.
On November 8, 2016, Chula Vista voters approved Measure P, authorizing a one-half cent sales tax
increase on retail sales within the City for a period of ten (10) years to repair failed or failing assets
throughout the city. Staff recommends (1) amending the Infrastructure, Facilities, and Equipment
Expenditure Plan, and (2) transferring $331,000 in Measure P from STL0430 to DRN0211 to, complete
emergency construction change orders with Sp�iniello Companies.
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 Class 1
Categorical Exemptions pursuant to Section 15301, Class 1 (b) (Existing Facilities) of the CEQA State
Guidelines. Consistent with Section 15 3 0 1(b),the proposed action would not result in a significant effect on
the environment, create a cumulative impact, damage a scenic highway, be located on a site pursuant to
Section 65962.5, or cause a substantial adverse change in the significance of a historical resource. The
project involves no expansion of an existing use.Thus, no further environmental review is necessary.
PIi3ge 1
2020-04-21 Agenda Packet, Page 414 of 421
BOARD/COMMISSION/COMMITTEE RECOMMENDATION
Per Ordinance 3371, the function of the Measure P Citizen Oversight Commission shall be to review and
report on City comp�liance with the terms of this Ordinance and the spending guidelines contained in the
City Council Intended Infrastructure, Facilities and Equipment Expenditure Plan and each Measure P
Spending Plan presented and approved by the City Council,thereafter.
Due to the COVID-19 emergency,the City Manager has cancelled all Boards and Commission meetings until
further notice unless he determined that an emergency meeting was necessary. After reviewing the nature
of the item, it was determined that CMP projects are eligible expenditures identified in the Plan and the
item can be brought back for COC consideration as soon as the next meeting could be scheduled.
Staff will e-mail the COC members the staff report that will be considered by the City Council at the April
2 1st Council meeting in order to pr�ovide them the opportunity to provide comments as individuals.
DISCUSSION
On December 31, 2019, a sinkhole was discovered at a recycled aggregate processing and storage facility
operated by Pavement Recycling Systems Inc. at 855 Energy Way., Research revealed that the sinkhole was
within a City of Chula Vista drainage easement (not in the public street Right of'Way) and centered on an
access riser on a 66-inch diameter Corrugated Metal Pipe (CMP) owned by the City of Chula Vista.
The City engaged Sp�inello Companies on an emergency basis to begin the repair work. The condition of the
pipe and riser were unknown. Excavation was done to determine the scope of the repair work and repairs
to the slope supporting Energy Way were made. It is believed that the existing 66-inch pipe is re�lative,ly
structurally sound and the sinkhole can be repaired by rep�lacing the riser with a new cleanout without
replacing the pipe. However,,, the true pipe condition has not been fully evaluated and the scope of the
needed repairs is not yet fully known, so additional contingency is warranted. The estimated cost of the
repair work is $450,000 which includes contingency,. Remaining funds in DRN0221 is $119,000 resulting
in a shortfall of$331,000.
STL0430 - Street Pavement Rehab Phase 11
CIP STL0430 was awarded to Spinello Companies by Council on April 161, 2019. ST'L,0430 is the second
phase of the pavement rehabilitation project and included the remaining street segments with a Pavement
Condition Index (PCI) of less than 25. This project is approximately 85% comp�lete. Based upon the
contingency fund needs to date, it appears there would be sufficient funding available to complete the
project after transferring $331,000 from ST'L04,30 (pavement rehabilitation category) to DRNO�211 (storm
drain category). Staff will continue to monitor this project closely to ensure that any unforeseen conditions
that may arise are managed within the limits of the remaining contingency amount.
Infrastructure, Facilities and Equipment Expenditure Plan
The City Council adopted the Infrastructure, Facilities and Equipment Expenditure Plan (Plan) on
December 6, 2016�, relating to the expenditure of the Measure P Sales Tax. Both projects were approved
and funded as part of the Measure P Pavement Rehabilitation category (,STL0430) and, the Other
P �3ge 12
2020-04-21 Agenda Packet, Page 415 of 421
Infrastructure (storm drain) category (DRN0211). The scope and location of the sinkhole repair is
compliant with the Measure P commitment of fixing failed Corrugated Metal pipe,outside of'the pIub�lic right
of way. Staff has determined amending the Plan to include the sinkhole repair is compliant with the
Measure P guidelines and is urgent due to the nature of the failure.
In response, to the COVID-19 pandemic, the Citizen Oversight Committee, (COC) meetings have been
cancelled. Due to the nature of the emerIgency, staff recommends amending the Infrastructure, Facilities
and Equipment Expenditure Plan due to the risks of additional damage and increased costs if delayed. The
funding of CMP is an authorized expense category in the plan. The amendment would only be,to reallocate
funds between two categories as discussed below. Staff'is planning on presenting this item for review to
the Measure P COC as soon as possible. The amended Plan and various expenditure categories are,
summarized below:
Street Pavement Rehab Phiases 1/11(STLO427/STLO430) Enig&Capital Proj $ 15,882,566 $ (331,000), $ 15,551,566
CMP Rehab Outside ROW Phases1/11 (DRN01209/DRN0211) Eng&Capital Proj J $ 616101000 331,000 $ 61941,000
Change Orders
On May 9, 20,17, City Council approved Resolution 17-0174 to adopt ordinance (Ord. 3400 § 1, 2017) of'the
City of Chula Vista and amend Chapter 2.,56 of the Chula Vista Municipal Code - "Purchasing System". This
ordinance amended the change order limits and authorizes the City Engineer to approve change orders up
to the remaining CIP budget available for the CIP project. As such, amending the Expenditure Plan and
transferring funds to DRN0211 would allow the City Engineer to enter into necessary contract change
orders.
DECISION-MAKER,CONFLICT
This item solely concerns repairs, replacement or maintenance of existing streets, water, sewer, storm
drainage or similar facilities, and the Council Members' property will not be affected disproportionately to
other properties receiving the same services. Consequently, pursuant to California Code o�f' Regulations
Title 2, sections 18700 and 187022(d)(1)), this item does not present a real property-related 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'
Approval of the resolution will (1) amend the Infrastructure, Facilities, and Equipment Expenditure Plan,
and (2) transfer $331,000 in Measure P from STL04,30 to DRN0211 accelerating the repair and
replacement of critical assets.
PIi3ge 3
2020-04-21 Agenda Packet, Page 416 of 421
ONGOING FISCAL IMPACT
Upon completion of the project,the,improvements will require routine maintenance.
ATTAC14MENTS
None.
Staff Contact.-Jonathan Salsman,Senior Civil Engineer
P �3ge 4
2020-04-21 Agenda Packet, Page 417 of 421
RESOLUTION NO.
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA AMENDING THE INFRASTRUCTURE,
FACILITIES, AND EQUIPMENT EXPENDITURE PLAN AND
TRANSFERRING $3311,000 IN MEASURE P
APPROPRIATIONS FROM STL0430 TO DRN021 1, STORM
DRAIN (CMP) REHABILITATION OUTSIDE THE RIGHT OF
WAY (PHASE 11) PROJECT, FOR EMERGENCY CONTRACT
CHANGE ORDERS (4/5 VOTE REQUIRED)
WHEREAS, on November 8, 20�16, the voters of the City of Chula Vista approved
Measure P authorizing a one-half cent sales tax on retail sales within the City for a period of ten
(10�) years; and
WHEREAS, per Chula Vista Municipal Code Section 3.33.160.A, all revenue generated
by the tax shall be accounted for in the General Fund as a separate line item and will then be
transferred to a General Fund subfund entitled"Measure 'P' Sales Tax Fund"; and
WHEREASI staff has created the 2016 Measure P Sales Tax Fund (Fund 201) for the
purpose of accounting for all revenues and expenditures of Measure P monies; and
WHEREAS, the Measure P Infrastructure, Facilities, and Equipment Expenditure Plan
("Expenditure Plan") has been and continues to be updated to reflect the ratification of Measure
P and the expenditures pursuant thereto; and
WHEREAS, per Ordinance 3371, the function of the Measure P Citizen Oversight
Commission shallbe to review and report on City compliance with the terms of this Ordinance
and the spending guidelines contained in the City Council Intended Infrastructure, Facilities and
Equipment Expenditure Plan and each Measure P Spending Plan presented and approved by the
City Council, thereafter; and
WHEREAS, due to the COVID-19 emergency, the City Manager has cancelled all
Boards and Commission meetings until further notice unless he determined that an emergency
meeting was necessary. After reviewing the nature of the itern, it was determined that CMP
projects are eligible expenditures identified in the Plan and the item can be brought back for
COC consideration as soon as the next meeting could be scheduled.
WHEREAS, staff will e-mail the CO�C members the staff report that will, be considered
by the City Council at the April 2 1 st Council meeting in order to provide them the opportunity to
provide comments as individuals.
WHEREAS, the street pavement rehabilitation category (STL0430) and other
improvements (storm drain) category (DRN021 1) were approved and funded by Measure P; and
2020-04-21 Agenda Packet, Page 418 of 421
WHEREAS, the proposed amendment to the Expenditure Plan would transfer funds from
the street pavement rehabilitation category to the! other improvements (storm drain) category to
complete the emergency storm drain repairs described herein; and
WHEREAS, on July 17, 2018� the City Council adopted Resolution 2018-0137 awarding
a construction contract to Spiniello Companies for the CMP Rehabilitation Outside the Right of
Way Phase 11 Project FY2017/2018, CIP No. DRN0211 ("Project") and work is currently in
progress for the Project; and
WHEREAS, on December 31, 2019, a sinkhole was discovered at a recycled aggregate
processing and storage facility located at 855 Energy Way within a City drainage easement; and
WHEREAS, it is necessary to complete the sinkhole repair to prevent failure of the
adjacent road, which would necessitate significantly more costly repairs in the event of such
failure; and
WHEREAS, the scope and location of the needed sinkhole repair are within the scope of
work for the Project and compliant with the Measure P commitment to fixing failed corrugated
metal pipe outside of the public right-of-way; and
WHEREAS, staff has determined that an emergency contract change order for the Project
is the most efficient and cost-effective means to complete the needed sinkhole repair due to the
urgent nature of the failure; and
WHEREASI Chula Vista Municipal Code section 2.56.160.C.2 authorizes the City
Engineer to approve change orders up to the remaining CIP budget available for any CIP project;
and
WHEREAS, staff has determined amending the Expenditure Plan to transfer funds from
STL0430 to DRN0211 to allow for a contract change order to complete the sinkhole repair is
compliant with the Measure P guidelines and is urgent due to the nature of the failure.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula Vista
that it amends the Measure P Infrastructure, Facilities, and Equipment Expenditure Plan and
transfers, $3 3 1 000 fro�m STL0430 to DRN021 I for emergency contract change orders.
Presented by Approved as to form by
William S. Valle Glen R. Googins
Director of Engineering & Capital Projects City Attorney
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Resolution No.
Page 3
2020-04-21 Agenda Packet, Page 420 of 421
ITEM #9
ATTACHMENTS FOR THIS ITEM WILL BE
UPLOADED WHEN AVAILABLE
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