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Home My WebLink About2025-01-09 ACOC Agenda PacketDate: Thursday, January 9, 2025 Time: 6:00 p.m. Location: Chula Vista Police Department, Community Room 315 Fourth Avenue, Chula Vista Measure A Citizens' Oversight Committee Regular Meeting Public Comments: Public comments may be submitted to the Measure A Citizens' Oversight Committee in the following ways: In -Person comments during the meeting. Join us for the Measure A Citizens' Oversight Committee meeting at the time and location specified on this agenda to make your comments. Submit an eComment. Visit www.chulavistaca.gov/boardmeetings, locate this meeting, and click on the comment bubble icon. Click on the item you wish to comment on, and then click on "Leave Comment." The commenting period will close one hour before the meeting. All comments will be made available to the Committee and the public. Email comments. Submit comments via email to ACOC(aD_chulavistaca.gov. The commenting period will close at noon the day of the meeting. All comments will be made available to the Committee and the public. ACCESSIBILITY: Individuals with disabilities are invited to request reasonable modifications or accommodations in order to access and/or participate in a Measure A Citizens' Oversight Committee meeting by contacting the Measure A Citizens' Oversight Committee staff at ACOC(a-chulavistaca.gov (California Relay Service is available for the hearing impaired by dialing 711) at least forty-eight hours in advance of the meeting. City of Chula Vista Measure A COC Pages 1. CALL TO ORDER 2. ROLL CALL Committee Members Alvarez, Becotte, Cruz, Estrada, Guillen, Monreal, Roberts, Sallee, Vice Chair Volland, Chair Stucky 3. PUBLIC COMMENTS Persons may address the Committee on any subject matter within the Committee's jurisdiction that is not listed as an item on the agenda. State law generally prohibits the Committee from discussing or taking action on any issue not included on the agenda, but, if appropriate, the Committee may schedule the topic for future discussion or refer the matter to staff. If you wish to speak on any item, please fill out a "Request to Speak" form and submit it to the Secretary prior to the meeting or submit an electronic comment per the instructions on page one of this agenda. 4. ACTION ITEMS The Item(s) listed in this section of the agenda will be considered individually by the Committee and are expected to elicit discussion and deliberation. If you wish to speak on any item, please fill out a "Request to Speak" form and submit it to the Secretary prior to the meeting or submit an electronic comment per the instructions on page one of this agenda. 4.1 Approval of Meeting Minutes October 10, 2024 4 Recommended Action: Committee approve the minutes 4.2 Consideration of Proposed Amendments to the Measure A Public Safety 7 Expenditure Plan to Add One Police Captain, Six Peace Officers, Continue Hourly Community Services Officers, Overtime, Equipment Storage Lockers and Vehicles Department: Police Recommended Action: Confirm use of Police Department available fund balance for position changes, overtime, equipment storage lockers and vehicles in compliance with the Measure A spending plan and recommend City Council approval. 5. PRESENTATIONS The following item(s) will be presentations given to the Committee. Action on these item(s) is typically limited to the Committee receiving the presentation and providing direction or feedback to staff, as appropriate. If you wish to speak on any item, please fill out a "Request to Speak" form and submit it to the Secretary prior to the meeting or submit an electronic comment per the instructions on page one of this agenda. January 09, 2025 Agenda Page 2 of 33 City of Chula Vista Measure A COC 5.1 Presentation of the Fiscal Year 2024-25 Measure A Sales Tax Financial 19 Report as of December 31, 2024 (Quarter 2) Department: Finance The Committee receive the Fiscal Year 2024-25 Measure A Sales Tax Financial Report as of December 31, 2024 (Quarter 2). 5.2 Presentation of the Fiscal Year 2024 Measure A Sales Tax Fund 23 Compliance with the Public Safety Expenditure Plan Report Department: Finance The committee receive the Fiscal Year 2024-25 report on the 2018 Measure A Sales Tax Fund on Compliance with the Public Safety Expenditure Plan. OTHER BUSINESS 6. STAFF COMMENTS 7. CHAIR'S COMMENTS 8. COMMITTEE MEMBERS' COMMENTS 9. ADJOURNMENT to the regular meeting on April 10, 2025, at 6:00 pm. Materials provided to the Measure A Citizens' Oversight Committee related to any open -session item on this agenda are available for public review by contacting the Police Department at ACOC(c)-chulavistaca. pov. January 09, 2025 Agenda Page 3 of 33 City of Chula Vista Measure A COC w/ CjW CSF CHULA VISTA REGULAR MEETING OF THE MEASURE A CITIZENS' OVERSIGHT COMMITTEE Meeting Minutes October 10, 2024, 6:00 p.m. Chula Vista Police Department, Community Room 315 Fourth Avenue, Chula Vista Present: Committee Member Alvarez, Committee Member Becotte, Committee Member Cruz, Committee Member Estrada, Committee Member Monreal, Committee Member Sallee, Vice Chair Volland, Chair Stucky Absent: Committee Member Guillen, Committee Member Roberts Also Present: Police Captain Foxx, Deputy City Manager Chase, Deputy Fire Chief Manroe, Emergency Services Manager King, Budget and Analysis Manager Prendell, Administrative Services Manager Alegre, Secretary Giron 1. CALL TO ORDER A regular meeting of the Measure A Citizens' Oversight Committee of the City of Chula Vista was called to order at 6:00 PM in person. 2. ROLL CALL Secretary Giron called the roll. 3. PUBLIC COMMENTS 4. ACTION ITEMS 4.1 Approval of Meeting Minutes of July 11, 2024 1 January 09, 2025 Agenda Page 4 of 33 City of Chula Vista Measure A COC Moved by Committee Member Cruz Seconded by Committee Member Alvarez de to Cobos Committee approve the minutes Result: Carried Unanimously 5. PRESENTATIONS 5.1 Presentation of the Fiscal Year 2024-25 Measure A Sales Tax Financial Report as of September 30, 2024 (Quarter 1) Received first payment of $2.2 million for Fiscal Year 2024-25. 5.2 Fire Department Update on Year One of the Chula Vista Fire Department Fuels Crew • Comprehensive program document created by the Fuels Crew Supervisors to provide guidance to the Fuels Crew's mission and hazardous fuels reduction program. • Crew members underwent extensive training and earned their Firefighter Type 2 certification. • Fuels Crew completed four hazardous fuel reduction projects clearing over 60 acres of vegetation. • Fuels Crew supported fire suppression efforts by responding to emergency calls and conducting "fire mop -up" operations, easing the need for additional resources at the scene. • Fuels Crew qualified as Type II Handcrew, where primary responsibility is fireline construction. • In September, CV Crew 1 deployed for the first time to assist with the line fire in San Bernardino. OTHER BUSINESS 6. STAFF COMMENTS None 7. CHAIR'S COMMENTS Chair Stucky welcomes new Committee Members Estrada and Monreal. 8. COMMITTEE MEMBERS' COMMENTS None 9. ADJOURNMENT oil January 09, 2025 Agenda Page 5 of 33 City of Chula Vista The meeting was adjourned at 6:43 PM. Minutes prepared by: Cristina Giron, Secretary Measure A COC Cristina Giron, Secretary 3 January 09, 2025 Agenda Page 6 of 33 City of Chula Vista Measure A COC CONSIDERATION OF PROPOSED AMENDMENTS TO THE MEASURE A PUBLIC SAFETY Agenda Date: EXPENDITURE PLAN TO ADD ONE POLICE CAPTAIN, SIX PEACE OFFICERS, CONTINUE January 9, 2025 HOURLY COMMUNITY SERVICES OFFICERS, OVERTIME, EQUIPMENT STORAGE LOCKERS AND VEHICLES Department: Police Recommended Action Confirm use of Police Department available fund balance for position changes, overtime, equipment storage lockers and vehicles is in compliance with the Measure A spending plan, and recommend City Council approval. Discussion BACKGROUND The chart below outlines the current Measure A staffing plan for the Police Department, as supported by the Measure A Citizens' Oversight Committee on April 12, 2024, and approved by City Council on May 21, 2024, during the annual budget adoption process. Figure 1. Police Department Public Safety Expenditure Plan as of 7/1/2024 Position FY19 FY20 FY21 FY22 FY23 FY24 Total POLICE CAPTAIN 1.0 1.0 POLICE LIEUTENANT 1.0 1.0 POLICE SERGEANT 3.0 3.0 1.0 2.0 9.0 POLICE AGENT 1.0 2.0 3.0 2.0 (2.0) 6.0 PEACE OFFICER 4.0 6.0 14.0 24.0 SWORN FTE TOTAL 5.0 11.0 21.0 4.0 0.0 0.0 41.0 CIVILIAN BACKGROUND INVESTIGATOR 1.0 1.0 COMMUNITY SERVICES OFFICER 2.0 2.0 4.0 DIGITAL FORENSICS ANALYST II 2.0 2.0 FORENSICS SPECIALIST 1.0 1.0 INFORMATION TECHNOLOGY TECHNICIAN 1.0 1.0 COMMUNICATIONS CENTER MANAGER 1.0 1.0 POLICE DISPATCHER 2.0 5.0 7.0 PROPERTY & EVIDENCE SPECIALIST 3.0 3.0 January 09, 2025 Agenda Page 1 of 9 Page 7 of 33 City of Chula Vista Measure A COC Position FY19 FY20 FY21 FY22 FY23 FY24 Total PROPERTY & EVIDENCE SUPERVISOR 1.0 1.0 PUBLIC INFORMATION SPECIALIST 1.0 1.0 SR. POLICE RECORDS SPECIALIST 3.0 3.0 SR. POLICE TECHNOLOGY SPECIALIST 1.0 1.0 CIVILIAN FTE TOTAL 4.0 10.0 2.0 8.0 2.00 0.00 26.00 POLICE DEPARTMENT TOTAL1 21.0 23.0 12.0 2.00 0.00 1 1 Note: 20 part-time hourly CSO positions (9.52 FTE) funded through FY2025 not reflected in Figure 1. DISCUSSION With the successful passage of the Measure A Sales Tax, staff continues to implement the Public Safety Expenditure Plan (PSEP). As of July 1, 2024, the Police Department's fund balance is $23,894,812 in the Measure A PSEP. The Department anticipates a fund balance of $20,561,599 for fiscal year ending June 30, 2025 (unaudited projection) and no anticipated capital projects that would utilize these funds. From its available fund balance, the Police Department is requesting to add one Police Captain, add six Peace Officers, purchase vehicles for the additional personnel, fund hourly Community Services Officers through fiscal year 2027, purchase equipment storage lockers for officers, and augment overtime funding. Add One Police Captain The proposal to add a fourth Police Captain is aimed at enhancing the operational efficiency and oversight capabilities of the Chula Vista Police Department in response to the growing size, complexity, and leadership demands of the organization. The rationale for this addition revolves around several key points: • Increased Departmental Size: With the 67 Measure A positions added to date and 280 sworn officers, the department's span of control has expanded, and the Chief of Police requires more management capacity to effectively oversee all units. The addition of a fourth Police Captain will provide the Chief with greater flexibility and help distribute the management load more evenly across the department. • Evolving Needs of the City and Community: As the city continues to grow, the department's responsibilities have broadened. This includes emerging public safety challenges, the need for stronger community relations, and adapting to new crime trends. A fourth Captain would help the department better respond to these changes and manage the complexities that come with a larger service area. • Leadership in Public Safety Innovation: The department has established itself as a national leader in public safety innovation. However, these achievements demand significant executive and management time, which often diverts attention from day-to-day operations. With one additional Captain, the department can better balance these external -facing responsibilities with internal management needs, ensuring continued leadership while maintaining operational excellence. • Improved Oversight and Coordination: Currently, some crucial operational areas are handled as collateral duties. A new Captain would help consolidate management of these areas under one division, ensuring more focused oversight and improved efficiency. This restructuring would also allow for better alignment of departmental goals and resources. • Long -Term Sustainability and Growth: As the department continues to innovate and grow, the addition of this position will help ensure that it remains adaptable and capable of meeting Page 2 of 9 January 09, 2025 Agenda Page 8 of 33 City of Chula Vista Measure A COC future challenges. By spreading leadership responsibilities more evenly, the department can maintain its high standards of service and stay ahead of emerging public safety trends. Adding a fourth Police Captain will improve the operational efficiency of the department and support its continued success as a leader in public safety. This position will enable more effective management of current needs while also preparing the department for future growth and challenges. Add Six (6) Peace Officers and Overtime for Bayfront Patrol The projected growth of the city, particularly with the development of the Gaylord Pacific Resort and Convention Center (the "Resort"), will significantly alter the demands placed on the Police Department. The department will need to adjust its staffing and resources to meet the challenges posed by this growth, especially considering the complexity and scale of the changes. Here are key considerations and justifications for the additional staffing needs: Population and Community Complexity • The City's population growth, coupled with the new Resort, will lead to a more complex community environment. The area will likely experience a surge in tourism, special events, conventions, and other large-scale activities, all of which will increase the demand for police services. The department must be prepared for these shifts, including increased calls for service, emergency responses, crowd control, and heightened security concerns. New Police Staffing Needs • The addition of six (6) new officer positions and additional overtime funding is critical for managing the unique challenges posed by the Bayfront development. The new officers would be tasked with: o Emergency Response: Increased emergency calls for service in the Bayfront area, such as incidents at the resort, residential zones, and entertainment venues. o Event Management: Assisting in the management and coordination of special events and conventions, ensuring that crowd control, security, and logistical support are adequate for large gatherings. o Public and Commercial Event Planning: Providing proactive planning for security and police operations in cooperation with the Resort and other entities organizing public or commercial events. These events could range from concerts and exhibitions to large-scale conferences, each requiring tailored security plans. Enhanced Public Safety and Security The Resort will likely draw significant numbers of visitors, which could create both opportunities and challenges for public safety. With events and large crowds, there is an increased risk of incidents ranging from medical emergencies to more serious security threats. The addition of officers will not only assist in immediate response but also help with preventive measures, ensuring that the area remains safe and secure for residents, tourists, and businesses alike. January 09, 2025 Agenda Page 3 of 9 Page 9 of 33 City of Chula Vista Coordination with Other Agencies Measure A COC In addition to supporting the Resort, the police department will likely need to coordinate with other local, state, and even federal agencies for large-scale events, especially those that attract international visitors. Having a dedicated team of officers focused on the Bayfront area and special events will streamline coordination, reducing response times and ensuring a more unified effort during complex situations. Long -Term Preparedness • With the Bayfront set to be a major hub for tourism and economic activity, it is essential to prepare for the long-term impact of this development. The proposed officer positions will provide the department with the manpower necessary to maintain a high level of service as the Bayfront area evolves over time. The growth associated with the Resort will fundamentally alter the landscape of the City, especially in terms of public safety and policing. The proposed addition of six (6) new officers and enhanced overtime budget will ensure the Police Department is adequately staffed to handle increased calls for service, manage large events, and maintain security in a high -traffic area. These resources will play a crucial role in safeguarding the Bayfront area and supporting the city's growth while also ensuring the department can maintain its high standards of service and responsiveness. New vehicles for Captain and Officers The Police Department is requesting one vehicle for the Police Captain and three (3) fully equipped marked vehicles for the six Patrol Officers. The estimated cost for these four vehicles totals $462,760, as outlined in Figure 2 below. Vehicle maintenance and replacement costs have been included in the Public Safety Expenditure Plan (PSEP) beginning in FY 2025-26 (on July 1, 2025). Figure 2. Cost of 4 Vehicles Description 3 Patrol Cars 1 Captain Car TOTAL Base Vehicle Cost $207,900 $74,800 $282,700 Vehicle Outfitting $102,630 $16,500 $119,130 Mobile Data Computer $11,058 $0 $11,058 Rifle Less Lethal $8,229 $0 $8,229 In -Car Camera $8,643 $0 $8,643 Mobile Radio $24,750 $8,250 $33,000 Total Vehicle Cost $363,210 $99,550 $462,760 Continuing hourly Community Services Officers On October 13, 2022, the Measure A Citizens' Oversight Committee supported the addition of twenty (20) part-time non -benefited Community Services Officers (CSO) to address existing staffing shortages. These hourly positions are part-time, without benefits, limited to 999 hours of employment in a fiscal year (July 1 to June 30) with an average of less than 30 service hours per work week. The hourly CSOs were deployed to supplement the full-time CSO's throughout Chula Vista to help police officers by responding to and investigating lower priority calls for service. Both full-time and part-time CSO's perform limited enforcement duties like taking non -emergency police reports and handling traffic related community concerns. Page 4 of 9 January 09, 2025 Agenda Page 10 of 33 City of Chula Vista Measure A COC Since 2020, response times to non -emergency calls for service has increased partly due to officers only being available to handle higher priority calls such as a crime in progress or an emergency occurring now. Incoming calls are often placed into the following categories: • Priority 1: Emergency, in -progress calls involving active threat to life safety or significant property damage • Priority 2: Urgent calls that do not involve a life -safety threat or significant property damage, or that just occurred but no longer involve an immediate threat • Priority 3: Crimes and quality -of -life circumstances that do not involve an active threat to life safety or significant property damage • Priority 4: Other calls and requests for service • Priority 5: Crimes that have already occurred but are now "stale", but that still necessitate a police response or report Calls typically handled by CSO's are classified as priority 4 or priority 5 call for service. The charts below show the response times to a priority 4 and priority 5 calls for service. Priority 4 Response Times In fiscal year 2020, officers averaged just over 5.41 hours when responding to a priority 4 calls for service. In fiscal year 2022, the response time for a priority 4 calls for service increased slightly averaging approximately 5.5 hours. Currently, in fiscal year 2025, response times are averaging 3.72 hours. 6.00 5.50 5.00 4.50 4.00 3.50 3.00 Response Times Received to Arrival Averages by Priority (Hours) 5.5 4.19 3.72 3.47 2020 2021 2022 2023 2024 2025 Priority 5 Response Times In fiscal year 2020, Priority 5 response times averaged 2.22 hours. In fiscal year 2022, the average response times increased to over 12.50 hours. Currently, in fiscal year 2025, response times for Priority 5 calls for service are averaging 2.50 hours. Janu&y 09, 2025 Agenda Page 5 of 9 Page 11 of 33 City of Chula Vista 14.00 12.00 10.00 8.00 6.00 4.00 2.00 0.00 Response Times Received to Arrival Averages by Priority (Hours) 12.5 Measure A COC 1.0 / 2.22 - 2.5 2020 2021 2022 2023 2024 2025 The improvement in priority 4 and priority 5 response times resulted in more community satisfaction and lowered the frustration to victims who no longer have to wait long hours before having a report taken. The part-time CSO's have also allowed police officers to remain available to respond to higher priority emergency calls and have more time for proactive enforcement. The chart below outlines proposed staff changes (highlighted in yellow) to the Police Department's PSEP. Figure 2. Proposed Police Department Public Safety Expenditure Plan Position FY19 FY20 FY21 FY22 FY23 FY24 FY25 Total POLICE CAPTAIN 1.0 1.0 2.0 POLICE LIEUTENANT 1.0 1.0 POLICE SERGEANT 3.0 3.0 1.0 2.0 9.0 POLICE AGENT 1.0 2.0 3.0 2.0 (2.0) 6.0 PEACE OFFICER 4.0 6.0 14.0 6.0 30.0 SWORN FTE TOTAL 5.0 11.0 21.0 4.0 0.0 0.0 7.0 48.0 CIVILIAN BACKGROUND INVESTIGATOR 1.0 1.0 COMMUNITY SERVICES OFFICER 2.0 2.0 4.0 DIGITAL FORENSICS ANALYST II 2.0 2.0 FORENSICS SPECIALIST 1.0 1.0 INFORMATION TECHNOLOGY TECHNICIAN 1.0 1.0 COMMUNICATIONS CENTER MANAGER 1.0 1.0 POLICE DISPATCHER 2.0 5.0 7.0 PROPERTY & EVIDENCE SPECIALIST 3.0 3.0 Page 6 of 9 January 09, 2025 Agenda Page 12 of 33 City of Chula Vista Measure A COC Position FY19 FY20 FY21 FY22 FY23 FY24 FY25 Total PROPERTY & EVIDENCE SUPERVISOR 1.0 1.0 PUBLIC INFORMATION SPECIALIST 1.0 1.0 SR. POLICE RECORDS SPECIALIST 3.0 3.0 SR. POLICE TECHNOLOGY SPECIALIST 1.0 1.0 CIVILIAN FTE TOTAL 4.0 10.0 2.0 8.0 2.00 0.00 0.00 26.00 POLICE DEPARTMENT TOTAL 9.0 21.0 23.0 12.0 2.00 0.00 7.00 74.00 Note: Part-time hourly CSO positions not reflected in the chart Equipment Storage Lockers The Police Department is experiencing challenges with gear/equipment storage for sworn and civilian personnel. Within the past few years, CVPD has experienced a significant increase in the number of new hires. Currently there are 280 sworn officers and 25 Community Services Officers. However, there are only 216 equipment storage lockers available. Due to the lack of availability related to the lockers, the department's Professional Standards Unit (PSU) has needed to re -acquire lockers from current employees to be assigned to new hires. Despite these efforts, the issue is persistent. Not having a storage locker for gear/equipment can be frustrating and inefficient for employees that are often asked to work patrol/uniformed overtime assignments and have no alternate location to store their equipment. Not having access to a locker plays into the perception of an existing "lack of morale" among personnel. One of the biggest challenges the police department is facing deals with the growth/expansion of not only the department, but the city as a whole. With the continued (and proposed) development throughout Chula Vista, the issue of space and availability for department personnel will remain an ongoing issue. As a result of increased staffing, the Police Department is proposing to use Measure A funds to purchase 132 additional equipment storage lockers. Adding lockers will not only increase efficiency for storage purposes, but also address the needs and concerns of existing personnel. The build -out of additional lockers will accommodate the expected growth of the organization and provide a buffer in the event lockers need maintenance or become inoperable. The build -out will also see that the lockers are installed in areas of the vehicle garage that do not impede existing parking, ingress, or egress points for safety purposes. This cohesive implementation will create efficiency for officers and CSOs for years to come. The cost to purchase and install the additional equipment storage lockers is $77,500. Current -Year Fiscal Impact The chart below shows the fiscal impact in fiscal year 2024-25 for the Police Captain, Peace Officers, overtime, equipment storage lockers and vehicles. The one-time computer and other equipment cost of $201,204 covers uniform, gear and training for the six patrol officers. January 09, 2025 Agenda Page 7 of 9 Page 13 of 33 City of Chula Vista Measure A COC Beginning Police Department Funds Available $23,894,812 Estimated 1/2 cent Sales Tax Revenues $14,489,483 $14,489,483 Gaylord Pacific Measure A Revenues $104,250 $104,250 REVENUE TOTAL $14,593,733 $0 $14,593,733 Ongoing Personnel Expenditures $13,029,670 $457,458 $13,487,128 Ongoing Non -Personnel Expenditures Reimbursement for Support Staff (IT, Fin, HR, City Attorney) $161,135 $161,135 Drone Replacement $69,936 $69,936 Drone Program Costs $100,000 $100,000 Drone Pilot In Command contractual costs $960,313 $960,313 Sworn - non -personnel costs $421,423 $421,423 Police Vehicles, Outfitting, Maint., Fuel, etc. $2,372,177 $462,760 $2,834,937 Civilian Non -Personnel Costs $180,072 _ $180,072 Ongoing Non -Personnel Expenditures Subtotal $4,265,056 $462,760 $4,727,816 One -Time Expenditures Community Services Officer (Hourly) $532,220 $532,220 Computers and other equipment $100,000 $201,204 $301,204 One -Time Expenditures Subtotal $632,220 $201,204 $833,424 EXPENSE TOTAL $17,926,946 $1,121,422 $19,048,368 NET FISCAL IMPACT ($3,333,213) ($934,898) ($4,268,111) Ending Police Department Available Funds $19,626,700 Ongoing Fiscal Impact City staff believe that the projected sales tax revenues and the overall reserves in the Measure A fund would be sufficient to fund all components of this request. It is important to note that Measure A projected sales tax revenues will fluctuate with the economy. The City will actively monitor the sales tax trends. If at any point in time there exists budgetary challenges due to unforeseen cost increases or sales tax revenue losses, City staff will reassess the PSEP to determine actions necessary to avoid impact to General Fund services. Attachment 1 (Public Safety Expenditure Plan as of 1-6-2025) shows the amended Measure A PSEP, which includes the proposed amendments highlighted in yellow. Page 8 of 9 January 09, 2025 Agenda Page 14 of 33 City of Chula Vista Attachments Measure A COC Attachment 1: CVPD Measure A Public Safety Expenditure Plan as of 1-6-2025 Staff Contact Assistant Police Chief Dan Peak January Page 9 of 9 09, 2025 Agenda Page 15 of 33 U U U Q U U) co c� L Iy N VV cc M • Y M — O ' m N M A C W W � CA M Y M uO V Y O N I• D7o A N N W C31 C M M N G iz O ^ < m N •O C d G T 1 lzi M d d m L Oi M G T N T m N N Ki ILL N O < I6 A < } N N N A N M N C 1 N t Y NN cc m y O N C > N O OQ M c N M cA0 u H E N ' LL a w C � N 0 0 i N C izV N R V N O Q M N Q c0 O O W M r^ N m CMA] i0 C N A Lq G N Q N tp O O A O A Q 1� N ocC m NCO rn M A 0 c�i1 O M N�� O m cMO rn 0 0� vAi � a -cOMT�VM��-�M��M MMapM� M � N MW N W 010 N A O M N W N O N c0 N M b M QO N O t0 O A cN0 OA M .61 1 V Q N fQ0 N N A W OQi Oi N O M C M M M M V M NI M M M N C O � N O M A M Q �Q V M O cO Q ROf A N O M A M c0 cp N I� M C A^� c00_ C A fp V � O C 4Mi fD N cM(1 N W N OOD fp M c[Oi C 2 OMNM cO Oi Oi N N A N W N I� �(] Q di C � M�2 �2 �2 r^ m Q Q I M NO A V M N N A O Q N M C V I N M N N A W V C] M 1MO _ O M 1 9 N O o V O V A cO Q C` cQO I A C I C C N M M <O n 1� C f/T M 'OVMW OAm MV wM 98 NNO1 M V C O- a7 C1N N T N N W C - M Q O O Q Q 10 M� O cw O N M N M M �1 N O M M NQ N M C W m O M c7 W N l N � a0 � N O O Qm � O O A Mn C 10 M M^ C m N Q Q N M N Q W Q ac c^O M V O cO V O A O NA N w S O N m MV M M O N cM0 N W m V N In C N M V M � � O M � � � M N cc cO M A 6p1 MMM N V cpOpO OD cp � V O N M O V N N c0 C I� W M N OO 7 O O M N O O N Q M N�� N w M M C O C N N A C M N O N M N tp N C cMh C C N f� OM1 N O W M N C C A W V A A 00 A C ?LK M O N V M A W N O N N N M M m C a U N y p d C_ c> .d 1x' > 'i _ — > L r 0 '�.... oc .2*= ^N e rn N 7 3 v xr — — A r C C o — ..• m _ C O m`m Ea 0 O• C n C— '.C_. U 9 c c� ¢ = c y .. o C NdC r a• C C a ` £ Hoy O c 0` •� " wCpoC C L 9 O = n Z hdn cEm C LLwwE- y cUn LOcnG UCQ UH U `• uM- OO C' vwE- ac�- 6•oCo` Z CHx yUC=K o' z6L'C Nn >dm ydE wFM.T d yo wa- mw- vae cm0 •Oc0_- odd°� Q_o-N_d0°�1 E m o2 ` o oan dE d ` E mo 17 aa o �YmAO _o-U_aO�1. A o Uom-9 oer -o ona 5 ` 0zaoUaco ooo co C N Q LO N O N c m c m \ } a 2 !§! 6 5 3 \ } a / \ § § ) 2 LO % ( City of Chula Vista Measure A COC Presentation of the Fiscal Year 2024-25 Measure A Sales Tax Financial Report as of Agenda Date: December 31, 2024 (Quarter 2) January 9, 2025 Department: Finance Recommended Action The Committee receive the Fiscal Year 2024-25 Measure A Sales Tax Financial Report as of December 31, 2024 (Quarter 2) based on unaudited information. Discussion Staff presents Fiscal Year 2024-25 Measure A Sales Tax Financial Report to the Measure A Citizen's Oversight Committee (COC) on the financial status of the 2018 Measure A Sales Tax Fund as of December 31, 2024 (Quarter 2) based on unaudited information. Current -Year Fiscal Impact There is no fiscal year impact by receiving the report. Ongoing Fiscal Impact There is no ongoing fiscal impact by receiving the report. Attachments Attachment 1 - Fiscal Year 2024-25 Measure A Financial Report as of December 31, 2024 Staff Contact Ed Prendell, Budget & Analysis Manager, Finance Department January 09, 2025 Agenda Page 1 of 1 Page 19 of 33 L U) m W o 10 0 0 0 0 0 0 O T 00 N 00 LO O C M M Ot M V O (C MM V r- N 0)00 00 N O LLn (O N r- LO h r I C7 LO M O_ O N W (fl c N N a' � (0 O U O 0 W � OO u a O C D C h r m C� Cr V Cil L() OO Z a 0 F- U) to Z M p W M Z 2 00 LL V a CL N P WN 0 0 It N W a J m N_ f) N w r M w % L U) m W N v C E m i Q N < ❑ !n i � a G C ( LLL d 3 C U r2 t�J C co O N C Nd N N T N N !Ie o000000000000000001. 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Discussion The Finance Department has received the Fiscal Year 2024 report on Compliance with the Public Safety Expenditure Plan issued as of December 11, 2024. The opinion of the Independent Auditor's report is that the City is in compliance to the requirements described in Ordinance 3415 and the Public Safety Expenditure Plan for the year ending June 30, 2024. As of June 30, 2024, the 2018 Measure A Sales Tax Fund had total revenues of $29,530,945 and total expenditures of $25,939,279 with revenues exceeding expenditures by $3,591,666. The overall fund balance was $55,034,466. Current -Year Fiscal Impact There is no current -year fiscal impact. Ongoing Fiscal Impact There is no ongoing fiscal impact. Attachments Fiscal Year 2024 Measure A Compliance Audit Fiscal Year 2024 Measure A Fund Balance Report January 09, 2025 Agenda Page 1 of 2 Page 23 of 33 City of Chula Vista Staff Contact Ed Prendell, Budget & Analysis Manager Sarah Schoen, Finance Director Page 2 of 2 January 09, 2025 Agenda Measure A COC Page 24 of 33 City of Chula Vista City of Chula Vista 2018 Measure A Sales Tax Fund Report on Compliance with the Public Safety Expenditure Plan June 30, 2024 Measure A COC January 09, 2025 Agenda Page 25 of 33 City of Chula Vista Measure A COC City of Chula Vista 2018 Measure A Sales Tax Fund Report on Compliance with the Public Safety Expenditure Plan Table of Contents Independent Auditor's Report................................................................................................... 1 Schedules of 2018 Measure A Sales Tax Fund: BalanceSheet Schedule..................................................................................................... 4 Schedule of Revenues, Expenditures and Changes in Fund Balance ................................ 5 January 09, 2025 Agenda Page 26 of 33 735 E. Carnegie Dr. Suite 100 San Bernardino, CA 92408 909 889 0871 T 909 889 5361 F ramscpa. net PARTNERS Scott W. Manno, CPA. CGMA Leena Shanbhag, CPA. MST. CGMA Bradferd A. Welebir. CPA, MBA. CGMA Jenny W. Liu, CPA, MST Gardenya Dunn, CPA, CGMA Brianna Schultz, CPA, CGMA Brenda L. Odle. CPA, MST (Partner Emeritus) Terry P. Shea, CPA (Partner Emeritus) MANAGERS / STAFF Seong-Hyea Lee, CPA. MBA Evelyn Morentin-Barcena, CPA Veronica Hernandez, CPA Laura Arvizu, CPA John Maldonado, CPA. MSA Julia Rodriguez Fuentes. CPA, MSA Demi Hite. CPA Jeffrey McKennan. CPA Monica Wysocki, CPA Jacob Weatherbie, CPA, MSA Bolim Han, CPA, MAcc Anny Gonzalez, CPA MEMBERS American Institute of Certified Public Accountants PCPS The AICPA Alliance for CPA firms Governmental Audit Quality Center California Society of Certified Public Accountants Proud Member of AI IiottGlobalAlliance ROGERS, ANDERSON, MALODY & SCOTT, LLP CERTIFIED PUBLIC ACCOUNTANTS, SINCE 1948 STABILITY. ACCURACY. TRUST. City of Chula Vista Other Matter Measure A COC The schedules present only the Measure A Sales Tax Fund and do not purport to, and do not present fairly the financial position of the City of Chula Vista, California, as of June 30, 2024, the changes in its financial position, or where applicable, its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter. Auditor's Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, the Ordinance, and the Spending Plan will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City's compliance with the requirements of the Ordinance and the Spending Plan as a whole. In performing an audit in accordance with GAAS, Government Auditing Standards, and the Ordinance and the Spending Plan, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance whether due to fraud or error and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the City's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Ordinance and the Spending Plan, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control Over Compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. January 09, 2025 Agenda -2 Page 28 of 33 ko7eAx,, kst-d W 1�% 2 LL.��i'� P.au4x� City of Chula Vista City of Chula Vista 2018 Measure A Sales Tax Fund Balance Sheet Schedule June 30, 2024 Measure A COC Assets Pooled cash and investments $ 49,875,114 Due from other funds 5,225,423 Advance to Transport Enterprise Fund 1,380,956 Total assets $ 56,481,493 Liabilities and Fund Balance Liabilities Accounts payable $ 574,299 Accrued liabilities 872,728 Total liabilities 1,447,027 Fund balance Assigned for Measure A Sales Tax Total fund balance Total liabilities and fund balance 55,034,466 55,034,466 $ 56,481,493 January 09, 2025 Agenda _4 Page 30 of 33 City of Chula Vista City of Chula Vista 2018 Measure A Sales Tax Fund Schedule of Revenues, Expenditures, and Fund Balance For the year ended June 30, 2024 Revenues Local sales and use tax Use of money and property Intergovernmental Miscellaneous Total revenues Expenditures Public safety Capital outlay Total expenditures Change in fund balance Fund Balance Beginning of year End of year Measure A COC $ 29,207,513 40,336 259,334 23,762 29,530,945 25,133,150 806,129 25,939,279 3,591,666 51,442,800 $ 55,034,466 January 09, 2025 Agenda _5 Page 31 of 33 City of Chula Vista Measure A COC CITY OF CHULA VISTA 2018 Measure A Sales Tax Fund Schedule of Revenues, Expenditures and Changes in Fund Balance June 30, 2024 Police Department Fund Balance Revenues 1/2 cent Sales Tax Revenues $ 14,676,007 Grant Funding (COPS Grant and ARPA Grant) 83,334 Other Revenues 764 Police Revenue Total 14,760,104 Expenditures Personnel Expenditures 10,482,859 Supplies & Services 1,112,846 Police Vehicles, Outfitting, Maint., Fuel, etc. 264,385 City Support (IT, Finance, HR, City Attorney, etc.) 547,182 Transfers Out (POB, Section 115 Trust) 1,781,501 Police Expenditure Total 14,188,771 FY2024 Excess (Deficiency) of Revenues over (Under) Expenditures $ 571,333 Police Department Fund Balance as of July 1, 2024 $ 23,323,479 FY2024 Excess (Deficiency) of Revenues over (Under) Expenditures 571,333 Police Fund Balance as of June 30, 2024 $ 23,894,812 Fire Department Fund Balance Revenues 1/2 cent Sales Tax Revenues $ 14,707,507 Other Revenues 63,335 Fire Revenue Total 14,770,842 Expenditures Personnel Expenditures 8,675,328 Supplies & Services 1,052,937 Utilities 67,382 Fire Vehicles, Outfitting, Maint., Fuel, etc. 715,214 City Support (IT, Finance, HR, City Attorney, etc.) 547,182 Transfers Out (POB, Section 115 Trust) 692,465 Fire Expenditure Total 11,750,508 FY2024 Excess (Deficiency) of Revenues over (Under) Expenditures $ 3,020,334 Fire Department Fund Balance as of July 1, 2024 $ 28,119,320 FY2024 Excess (Deficiency) of Revenues over (Under) Expenditures 3,020,334 Fire Fund Balance as of June 30, 2024 $ 31,139,654 Combined Police Department and Fire Combined Measure A Fund Balance as of July 1, 2024 Total Combined Revenues Total Combined Expenditures Combined Measure A Fund Balance as of June 30, 2024 127111 Jan,y8rW 09, 2025 Agenda 1 of 2 rtment Fund Balances $ 51,442,799 29,530,946 25,939,279 $ 55,034,466 F u R99062 R*&3 L U) M WE a) iT 7 m 0 N N O to N � d ((i Q N O N 7 Q C4 N O N M d V C L E CML) N () C N W a) (n y, d N O N m 0) � L m a CM M0 N [— R C �L Om N N m 0 0 o a O O o c O O O C O O O c (D 00 O f It M C M�- O O v c Cl) C M P Cl) r 00 r 11 k 1 to w 47 I Ln O U a Q w H N Q U L O U c) :3 H W OL f a`0i mm: r2 N d a) LO 'IT � 00 r M� W s @ > c N a a) U O F Z Q N F- U) to Z Cl) Ln p W a) Z U z 2 N :) H LL n N T Q a qi T F -w (n a 4 T F.- h Q J m N a V) W > m r Q O w > o It (D Cl) O U vapor 0 O o� oW N 00 N U U N m LL Q a) iT 7 m 0 N N O to N � d ((i Q N O N 7 Q C4 N O N M d V C L E CML) N () C N W a) (n y, d N O N m 0) � L m a CM M0 N [— R C �L Om N N m 0 0 o a O O o c O O O C O O O c (D 00 O f It M C M�- O O v c Cl) C M P Cl) r 00 r 11 °l0 000000 CD rnMo0000vM O co (D O co O 0 O O r- O In O r i N k 1 to w 47 I Ln O U N d Q U) N J Q U L O c c) :3 N OL f a`0i mm: r2 N d a) LO 'IT � 00 r COa) r O a) s @ > c N a a) U O F N 4 N C -4T Cl) Ln °l0 000000 CD rnMo0000vM O co (D O co O 0 O O r- O In O r i N LO (D — O 00 M 1 to 't 00 �t M O I Ln I 000 O M . to O 00 ; 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