CITY COUNCIL AGENDA
CLOSED SESSION FOLLOWING
June 20, 2023
REGULAR SESSION - 6:00 P.M.
ANDERSON CITY HALL
1887 Howard Street
PARTICIPATION BY PUBLIC IN MEETING
Please review the Agenda to determine if the subject you wish to discuss is scheduled for Council consideration. If it is on the Agenda, you will have an opportunity when that matter comes up for discussion to briefly address the Council.
If the subject is not on tonight's Agenda, please complete an Agenda Request Form (on Clerk's table) and present it to the City Council Clerk. You will have the opportunity to speak on the subject under Item 5.2. However, if the item is not on the Agenda, each speaker will be limited to one three (3) minute opportunity to speak, unless the City Council makes an exception due to special circumstances.
The Brown Act prohibits the Council from taking action on any item not placed on the printed Agenda in most cases.
The Brown Act requires any non-confidential documents or writings distributed to a majority of the City Council less than 72 hours before a regular meeting will be made available to members of the public at the same time they are distributed.
City Council meetings are televised and can be seen live on Cable Public Access Channel 181 (previously Channel 11) and on tape delay the following morning at 10:00 a.m. City Council meetings may also be viewed on the City's website at mvw,cj,anderson.ca.us by clicking on the TV icon on the Home Page.
In compliance with the Americans with Disabilities Act, the City of Anderson will make available to members of the public any special assistance necessary to participate in this meeting. The public should contact the City Clerk's office (378-6646) to make such a request. Notification 72 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.
This is an Equal Opportunity Program. Discrimination is prohibited by Federal Law.
Complaints of discrimination may be filed with the Secretary of Agriculture, Washington, D.C. 20250.
City Council Meeting
June 20, 2023
Page2
1.0 ROLL CALL - COUNCIL:
REGULAR SESSION - 6:00 P,M.
Councilmember Hunt
Councilmember Gallier
Councilmember Baugh
Vice-Mayor Neutze
Mayor Gallagher
2.0 INVOCATION - Brad Manley, Neighborhood Church of Anderson/Cottonwood, will give the invocation.
3.0 PLEDGE OF ALLEGIANCE - Vice Mayor Stan Neutze.
4.1 INTRODUCTIONS - Public Works Director Adam Whelen will introduce new Public Works Superintendent Adam Froeber.
5.2 PUBLIC COMMENT ON ITEMS NOT ON THE AGENDA - This is the time to address public comments by any member of the public to the Council regarding an item not on the agenda. Each comment must be limited to 3 minutes or less and on an item within the City's subject matter jurisdiction. The Brown Act does not permit any action or discussion on items not listed on the agenda. Are there any public comments?
CONSENT AGENDA
6.0 CONSENT AGENDA - Consent Agenda items are expected to be routine and noncontroversial. They will be acted upon by the Council at one time without discussion. Any member of the public, staff or City Council may request that an item be removed from the Consent Agenda for separate discussion. Are there any requests to remove any items from the Consent Agenda?
6.1 MINUTES - Approve the minutes of the regular meeting of June 6, 2023.
6.2 WARRANTS - Receive and file warrant 28910 to 28967 in the amount of $261,715.65; Receive and file warrant 28968 to 29020 in the amount of $335,554.14; Receive and file ACH in the amount of $54,681.41
6.11 ITEMS (IF ANY) REMOVED FROM THE CONSENT CALENDAR - Items removed from the Consent Agenda for discussion will be treated as Regular Agenda items and any member of the public may request to address the Council on any such item as it comes up for discussion. Please provide your name and limit your remarks to 3 minutes or Jess.
END OF CONSENT CALENDAR
The City Council will recess and the Anderson Public Financing Authority will convene, City Council Meeting
June 20, 2023
ANDERSON PUBLIC FINANCING AUTHORITY
APFA1 ROLL CALL; Board Member Hunt
Board Member Gallier
Board Member Baugh
Board Member Neutze
Chairman Gallagher
APFA2 MINUTES - Approve minutes of the meeting of June 21, 2022.
The City Council will reconvene, and, together with the Anderson Public Financing Authority, continue in joint session.
ALL NOTICES WERE GIVEN ACCORDING TO LAW
PUBLIC HEARINGS
7.0a JOINT PUBLIC HEARING: ADOPTION OF BUDGET
RECOMMENDED ACTION:
1. Conduct a Public Hearing;
2. Adopt a Resolution adopting budget appropriations for fiscal year 2023-2024.
3. Adopt a resolution establishing the Gann appropriations limit for fiscal year 2023-2024 and finding that the adopted appropriations are within the limit.
And at the conclusion of the public hearing, the Executive Director recommends that the Anderson Public Financing Authority:
1. Adopt an Anderson Public Financing Authority Resolution readopting a zero budget for the Anderson Public Financing Authority for fiscal year 2023-2024 The Anderson Public Financing Authority will adjourn. and the City Council will continue
7.0b CONSIDER APPEAL OF CONDITION NO. 28 FOR TENTATIVE PARCEL MAP 22-0 2 (METRO)
RECOMMENDED ACTION:
1. Review this staff report and background information including the project staff report
2. Open the public hearing for the appeal and consider public testimony.
3. Deny the appeal for Condition of Approval No. 28 for Tentative Parcel Map 22-02 and uphold the May 22, 2023 decision and findings of the Anderson Planning Commission.
City Council Meeting
June 20, 2023
REGULAR AGENDA
8.0 REGULAR AGENDA - Regular Agenda Items will be discussed individually and in order.
8.3 Any member of the public may request to address the Council on an item as it comes up for discussion. Please provide your name and limit your remarks to 3 minutes or less.
CITY MANAGER
CONSIDER APPOINTMENT OF TWO COUNCIL MEMBERS TO AD-HOC STEERING
COMMITTEE TO DEVELOP A CITIES AND COUNTY PLAN TO ADDRESS HOMELESSNESS RECOMMENDED ACTION;
Appoint two Council Members to serve as members on an ad-hoc Steering Committee to Develop a Cities and County Plan to Address Homelessness.
ASSISTANT CITY MANAGER/FINANCE DIRECTOR
8.5 2021-2022 ANNUAL COMPREHENSIVE FINANCIAL REPORT
8.9 RECOMMENDED ACTION;
Receive and file the annual report.
PUBLIC WORKS
CONSIDER ADOPTION OF RESOLUTION ABANDONING RIGHT OF WAY CREATED BY PARCEL MAP 07-02
RECOMMENDED ACTION:
Consider adopting a resolution to abandon a portion of the right of way created by Parcel Map 07-02 pursuant to Streets & Highways Code section 8335.
11.0 COUNCIL REPORTS/COMMENTS - City Councilmembers will report on attendance at conferences/meetings reimbursed at City expense (Requirement of Assembly Bill 1234.)
12.0 Public Comment on Closed Session ltem(s): Anyone in the audience who wants to address the City Council on a subject which is listed under the Closed Session agenda is now invited to come to the podium. Please provide your name and the subject you wish to discuss. Please limit your remarks to 3 minutes or less.
The City Council will convene to Closed Session.
CLOSED SESSION
City Council Meeting
June 20, 2023
C.S.1 PUBLIC EMPLOYEE PERFORMANCE EVALUTION
(Gov't. Code Section 54957)
Title: City Manager
The City Council will reconvene to Open Session.
13.0 CLOSED SESSION ANNOUNCEMENT: The Mayor will announce the results of the Closed Session.
14.0 ADJOURN - The City Council will adjourn to luly 18. 2023.
ANDERSON CITY COUNCIL MINUTES
Regular Meeting
June 6, 2023
REGULAR SESSION
The regular session was called to order at 6:00 p.m.
ROLL CALL
Councilmembers present: Councilmember Hunt
Councilmember Gallier
Councilmember Baugh
Vice-Mayor Neutze
Mayor Gallagher
DRAFT
Also present: City Manager Jeff Kiser, Assistant City Manager Liz Cottrell, City Attorney Collin Bogener, Police Chief Jon Poletski and City Clerk Christy White.
INVOCATION
Doug Deese, Neighborhood Church of Anderson/Cottonwood, gave the invocation.
PLEDGE OF ALLEGIANCE
Councilmember Melissa Hunt led the Pledge of Allegiance.
PRESENTATION
Police Chief Jon Poletski honored handler Sergeant Haynes and Iro in his retirement.
Anderson Community Economic Development Director (ACED) Hope Seth gave a presentation on ACED and an overview of ICSC.
PUBLIC COMMENT ON ITEMS NOT ON THE AGENDA
John Hinkle spoke to Council in honor of his father Joy Lee Hinkle and invited them to his memorial service on Saturday June 10, 2023.
CONSENT AGENDA
By motion made, second (Neutze/Baugh) and carried by a 5-0 vote, Council took the following action.
ITEM 6.1 6/20/2023
City Council Meeting
June 20, 2023
Approved the minutes of the regular meeting of May 16, 2023.
Received and filed warrant 28712 to 28781 in the amount of $229,694.40; Received and filed warrant 28782 to 28844 in the amount of $120,341.02. Received and filed warrant 28845 to 28909 in the amount of $398,134.09; Received and filed ACH in the amount of $52,836.69.
Received and filed the quarterly treasurer's report for the fiscal quarter ended March 31, 2023.
AYES:
NOES:
ABSTAIN:
ABSENT:
Councilmembers Neutze, Baugh, Hunt, Gallier and Mayor Gallagher.
None.
None.
None.
REGULAR AGENDA
ASSISTANT CITY MANAGER/FINANCE DIRECTOR
RESOLUTIONS OF INTENTION TO RENEW LANDSCAPE & LIGHTING DISTRICT 93-2.
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 2006-1 FOR THE VINEYARDS AT ANDERSON, SOUTH RIDGE TERRACE - UNIT 1 LANDSCAPING MAINTENANCE DISTRICT, AND SANITARY SEWER MAINTENANCE DISTRICT 01-09, SILVERGATE SUBDIVISION FOR THE FISCAL YEAR 2023-2024.
Assistant City Manager /Finance Director Liz Cottrell gave a staff report and answered questions from Council.
By motion made, seconded (Gallier/Baugh) and carried by a 5-0 vote Council voted to adopt Resolution 23-25 a Resolution of Intention to renew Landscape and Lighting Assessment District No. 93-2 assessments for 2023-2024.
AYES:
NOES:
ABSTAIN:
ABSENT:
Councilmembers Gallier, Baugh, Hunt, Neutze and Mayor Gallagher.
None.
None.
None.
By motion made, seconded (Gallier /Neutze) and carried by a 5-0 vote Council voted to adopt Resolution 23-26 a Resolution of Intention to renew Landscape and Lighting Assessment District No. 2006- for the Vineyards (aka Skyview) at Anderson for 2023-2024.
AYES:
NOES:
ABSTAIN:
ABSENT:
Councilmembers Gallier, Neutze, Baugh, Hunt and Mayor Gallagher.
None.
None.
None.
By motion made, seconded (Hunt/Baugh) and carried by a 5-0 vote Council voted to adopt Resolution 23-27 a Resolution of Intention to renew South Ridge Terrace - Unit 1 Landscaping Maintenance District for 2023-2024.
City Council Meeting
June 20, 2023
AYES:
NOES:
ABSTAIN:
ABSENT:
Councilmembers Hunt, Baugh, Gallier, Neutze and Mayor Gallagher.
None.
None.
None.
By motion made, seconded (Baugh/Neutze) and carried by a 5-0 vote Council voted to adopt Resolution 23-28 a Resolution on Intention to renew Sanitary Sewer Maintenance District 01-09, Silvergate Subdivision for 2023-2024.
AYES:
NOES:
ABSTAIN:
ABSENT:
Councilmembers Baugh, Neutze, Hunt, Gallier and Mayor Gallagher.
None.
None.
None.
POLICE CHIEF
ANNUAL REVIEW OF MILITARY EQUIPMENT USE ORDINANCE PURSUANT TO AB 481 City Attorney Collin Bogener gave a staff report and held a community engagement meeting to review the annual military equipment use Ordinance policy.
No comments were made by the public.
WORKSHOP
2023-2025 BUDGET WORKSHOP - CAPITAL IMPROVEMENT PLANNING Assistant City Manager/Finance Director Liz Cottrell gave a staff report to answer questions regarding Capital Improvement Planning.
This was a informational item only, no action was taken.
COUNCIL REPORTS/COMMENTS
Councilmembers used this time to report on meetings and activities they participated in and to announce upcoming events.
Public Comment on Closed Session Items - None.
7:14 p.m.: The City Council convened to Closed Session.
CLOSED SESSION
8:28 p,m.: The City Council reconvened to OJ,en Session, City Council Meeting
June 20, 2023
CLOSED SESSION ANNOUNCEMENT
C.S.1 CONFERENCE WITH REAL PROPERTY NEGOTIATIONS (SECTION 54956,8) - Property: 2800 Douglas Street, Anderson, CA 96007 Agency Negotiation: City Manager Jeff Kiser
Negotiating Parties: Michael and Judy Hubert
Under Negotiation: Value of Property
C.S.2 CONFERENCE WITH LABOR NEGOTIATORS (§54957,6)
- Agency designated representatives: Assistant City Manager Liz Cottrell - Employee organization: Teamsters Local #137
C.S.3 CONFERENCE WITH REAL PROPERTY NEGOTIATIONS(§ 54956.8) - Property: APN: 201-620-077
- Agency Negotiation: City Manager Jeff Kiser
- Negotiating Parties: Ron Arndt
- Under Negotiation: Appraisal of Property
C.S.4 PUBLIC EMPLOYEE PERFORMANCE EVALUTION
(Gov't. Code Section 54957)
Title: City Manager
Mayor Gallagher announced that the Council sat in Closed Session with no reportable action giving direction to staff.
ADJOURNMENT
8:28p.m.: The City Council adiourned to lune 20, 2023.
Mike Gallagher, Mayor
ATTEST:
Christy White, City Clerk
DRAFT
ANDERSON PUBLIC FINANCING AUTHORITY
June 21, 2022
6:11 p.m.: The City Council recessed and the Anderson Public Financing authority convened.
Board Members Present: Stan Neutze
Susie Baugh
Melissa Hunt
Mike Gallagher
Absent: Baron Browning
MINUTES
By motion made, seconded (Hunt/Baugh) and carried by a 4-0 vote, the Board approved the minutes of the meeting of June 15, 2021.
Vote: AYES: Board Members Hunt, Baugh, Neutze and Gallagher.
NOES: None.
ABSTAIN: None.
ABSENT: Browning.
REPORTS - None.
UNFINISHED BUSINESS - None.
6:11 p.m.: The City Council reconvened, and. to_gether with the Anderson Public Financing Authori(Y. continued in ioint session.
PUBLIC HEARINGS
ALL NOTICES WERE GIVEN ACCORDING TO LAW.
JOINT PUBLIC HEARING; ADOPTION OF BUDGET
Finance Manager Cindy Wheeler along with Assistant City Manager / Finance Director Liz Cottrell gave a staff report and answered questions from the Council/Board. 6:19 p.m.: The Public Hearing was opened. No comments were received and the Public Hearing was closed.
By motion made, seconded (Neutze/Hunt), and carried by a 4-0 vote, the Council adopted Resolution No. 22-28 adopting budget appropriations for fiscal year 2022-2023.
DRAFT
Vote: AYES: Councilmembers Neutze, Hunt, Baugh and Gallagher.
NOES: None.
ABSTAIN: None.
ABSENT: Browning.
By motion made, seconded (Hunt/Neutze), and carried by a 4-0 vote, the Council adopted Resolution No. 22-29 establishing the Gann appropriations limit for fiscal year 2022-2023 and finding that the adopted appropriations are within the limit.
AYES:
NOES:
ABSTAIN:
ABSENT:
Councilmembers Hunt, Neutze, Baugh and Gallagher.
None.
None.
Browning.
By motion made, seconded (Hunt/Neutze), and carried by a 4-0 vote, the Anderson Public Financing Authority Board adopted Resolution No. APFA 22-01 readopting a zero budget for the Anderson Public Financing Authority for fiscal year 2022-2023.
AYES:
NOES:
ABSTAIN:
ABSENT:
Board Members Hunt, Neutze, Baugh and Gallagher.
None.
None.
Browning.
MATTERS NOT APPEARING ON THE AGENDA - None.
6;21p,m,i The Anderson PubUc Financing Authority adjourned and the City Council continued.
Mike Gallagher, Vice Chairman
ATTEST:
Christy White, City Clerk
AGENDA ITEM
!June 20, 2023 City Council Meeting
To:
Through:
Honorable Mayor and Members of the Anderson City Council Jeff Kiser, City Manager
From: Liz Cottrell, Finance Director /Treasurer
Date: June 20, 2023
I SUBJECT
Receive and File Weekly Warrant Registers.
I RECOMMENDATION
Receive and file warrant 28910 to 28967 in the amount of $261,715.65; Receive and file warrant 28968 to 29020 in the amount of $335,554.14; Receive and file ACH in the amount of $54,681.41
I ATTACHMENT
Warrant Registers.
ITEM 6.2 PAGE1 6/20/2023
CHECK REGISTER
NAME CHECK CHECK CHECK
VENDOR DESCRIPTION DATE NUMBER AMOUNT
011871 JACOB AKANA
PROFESSIONAL SERVICES 6/2/2023 28910 200.00
000323 AMERICAN FIDELITY ASSURANCE CO
CAFETERIA 125 PE 5/26/23 6/2/2023 28911 282.68
000462 ANDERSON WALKIN MEDICAL CLINIC
PROFESSIONAL SERVICES 6/2/2023 28912 125.00
000585 WORLD OIL ENVIRONMENTAL SERVICE
PROFESSIONAL SERVICES 6/2/2023 28913 327.80
000615 AT&T CALNET
PHONE CHARGES 6/2/2023 28914 1,531.05
001224 STEPHEN BLUNK
CELL PHONE REIMBURSEMENT 6/2/2023 28915 75.00
001536 BULLERT INDUSTRIAL ELEC, INC.
PROFESSIONAL SVCS & PARTS 6/2/2023 28916 6,460.40
001754 CALIFORNIA VISION SERVICE
INSURANCE PREMIUM 6/2/2023 28917 119.50
001755 MARIA CALIXTRO
CLEANING DEPOSIT REFUND 6/2/2023 28918 350.00
001824 CAPTURE TECHNOLOGIES, INC.
CONTRACT BASE YEARLY 6/2/2023 28919 801.99
002047 CHARTER COMMUNICATIONS
INTERNET SERVICES 6/2/2023 28920 687.98
002489 LIZ COTTRELL
CELL PHONE REIMBURSEMENT 6/2/2023 28921 75.00
002634 CROWN MOTORS
PROFESSIONAL SVCS & PARTS 6/2/2023 28922 570.14
002879 DECADES, 1NC.
PROFESSIONAL SERVICES 6/2/2023 28923 2,500.00
NAME CHECK CHECK CHECK
VENDOR DESCRIPTION DATE NUMBER AMOUNT
002960 DEPARTMENT OF JUSTICE (SOU)
CASEID#410000000045532 6/2/2023 28924 253.38
003073 DKF SOLUTIONS GROUP. LLC
PROFESSIONAL SERVICES 6/2/2023 28925 3,675.00
003534 EWING
SUPPLIES 6/2/2023 28926 216.43
003590 FASTENERS INC.
SUPPLIES 6/2/2023 28927 160.55
003592 FATOR'S MOTORCYCLES SALES, INC
PROFESSIONAL SVCS & PARTS 6/2/2023 28928 468.12
011882 LUCERO FRANCO
CLEANING DEPOSIT REFUND 6/2/2023 28929 275.00
004163 GOLDEN STATE OFFICE FURNITURE,
EQUIPMENT 6/2/2023 28930 2,762.46
004592 HAVEN HUMANE SOCIETY
ANIMAL CONTROL SERVICES 6/2/2023 28931 8,607.42
004790 HIGHWAY SPECIALTY CO, INC
PROFESSIONAL SERVICES 6/2/2023 28932 16,040.58
005111 INLAND BUSINESS MACHINES, INC
MONTHLY LEASE 6/2/2023 28933 271.53
005401 NICHOLAS JONES
CELL PHONE REIMBURSEMENT 6/2/2023 28934 75.00
005445 K & S STAFFING SOLUTIONS, INC.
PROFESSIONAL SERVICES 6/2/2023 28935 336.42
011872 SETH KAMINSKY
PROFESSIONAL SERVICES 6/2/2023 28936 200.00
005634 JEFF KISER
CELL PHONE REIMBURSEMENT 6/2/2023 28937 75.00
006537 MARK MCABEE
PROFESSIONAL SERVICES 6/2/2023 28938 200.00
NAME CHECK CHECK CHECK
VENDOR DESCRIPTION DATE NUMBER AMOUNT
011717 NICHOLE MCCOLLUM
CELL PHONE REIMBURSEMENT 6/2/2023 28939 75.00
006643 MCMASTER-CARR SUPPLY CO.
SUPPLIES 6/2/2023 28940 210.81
011792 MISSIONSQUARE-302204
PLAN #302204 PE 5/26/23 6/2/2023 28941 3,130.00
007110 KITT MURRISON, PH.D.
PROFESSIONAL SERVICES 6/2/2023 28942 450.00
007118 MUTUAL OF OMAHA
INSURANCE PREMIUM-JUN 23 6/2/2023 28943 3.59
007134 N.C.G.T. TRUST FUND
HEALTH INS. PREMIUM 6/2/2023 28944 114,540.00
007421 DANIEL NORTON
REIMBURSEMENT-DOT TEST 6/2/2023 28945 60.00
007616 PACE ANALYTICAL SVCS., LLC
PROFESSIONAL SERVICES 6/2/2023 28946 880.44
007998 JON POLETSKI
CELL PHONE REIMBURSEMENT 6/2/2023 28947 75.00
008182 QUADIENT LEASING, INC.
MONTHLY LEASE 6/2/2023 28948 1,082.06
008270 NATHAN RAMIREZ
CELL PHONE REIMBURSEMENT . 6/2/2023 28949 75.00
008399 REDDING PRINTING COMPANY,INC
PROFESSIONAL SERVICES 6/2/2023 28950 115.29
008661 RIVER CITY COMPLIANCE
PROFESSIONAL SERVICES 6/2/2023 28951 115.00
009045 SAFEGUARD FIRE PROTECTION
PROFESSIONAL SERVICES 6/2/2023 28952 203.55
009618 StGNARAMA
PROFESSIONAL SERVICES 6/2/2023 28953 799.73
NAME CHECK CHECK CHECK
VENDOR DESCRIPTION DATE NUMBER AMOUNT
009937 SST OIL
FUEL CHARGES 6/2/2023 28954 17,563.05
009988 STATE OF CALIFORNIA
ASSIGN OF WAGES PE 5/26/23 6/2/2023 28955 30.00
010212 SW MAINTENANCE CORP.
MONTHLY UST TESTING 6/2/2023 28956 65.00
011771 JORDAN TAYLOR
CLEANING DEPOSIT REFUND 6/2/2023 28957 75.00
010360 TEXAS LIFE INSURANCE COMPANY
INSURANCE PREMIUM-MAY 23 6/2/2023 28958 1,363.38
010518 TOMASINI BLACKSMITHING &
SUPPLIES 6/2/2023 28959 873.03
010588 TRG EXCAVATION, INC.
PROFESSIONAL SERVICES 6/2/2023 28960 71,280.00
010668 TYLER TECHNOLOGIES, INC.
PROFESSIONAL SERVICES 6/2/2023 28961 260.00
010732 UPS
SHIPPING FEES 6/2/2023 28962 30.00
011739 CRAIG VAN ERT
REIMBURSEMENT-PESTICIDE TEST 6/2/2023 28963 140.00
010874 VERIZON WIRELESS
SINTF-PHONE CHARGES 6/2/2023 28964 272.29
011858 ADAM WHELEN
CELL PHONE REIMBURSEMENT 6/2/2023 28965 75.00
011260 CHRISTY WHITE
CELL PHONE REIMBURSEMENT 6/2/2023 28966 75.00
011305 PETER WICKENHEISER
CELL PHONE REIMBURSEMENT 6/2/2023 28967 75.00
261,715.65
~~~ IP{, /,zoz.
CHECK REGISTER
NAME CHECK CHECK CHECK
VENDOR DESCRIPTION DATE NUMBER AMOUNT
000083 ACE HARDWARE
SUPPLIES-JOB #5 6/9/2023 28968 2,034.36
000243 ALL CAR & TRUCK TOWING, LLC
PROFESSIONAL SERVICES 6/9/2023 28969 930.00
000251 ALLDATA
SUBSCRIPTION RENEWAL BALANCE 6/9/2023 28970 525.00
000615 AT&T CALNET
PHONE CHARGES 6/9/2023 28971 30.95
001133 BIG VALLEY SANITATION
PROFESSIONAL SERVICES 6/9/2023 28972 1,750.00
001750 CALIFORNIA SAFETY CO.
PROFESSIONAL SERVICES 6/9/2023 28973 1,942.00
001757 CALL CENTER SALES PRO
PROFESSIONAL SERVICES 6/9/2023 28974 28.10
002047 CHARTER COMMUNICATIONS
BUSINESS SERVICES 6/9/2023 28975 657.87
002167 CITY OF REDDING
UTILITIES 6/9/2023 28976 751.91
002826 STELLA DAVIS
CLEANING DEPOSIT REFUND 6/9/2023 28977 350.00
003314 EDDIE AXNER CONSTRUCTION, INC
PROFESSIONAL SERVICES 6/9/2023 28978 5,337.65
011720 ENLOE MEDICAL CENTER
PROFESSIONAL SERVICES 6/9/2023 28979 1,194.00
003451 ENTERPRISE AUTO PARTS
PARTS 6/9/2023 28980 1,512.86
003452 ENTERPRISE FM TRUST
VEHICLE LEASES 6/9/2023 28981 18,921.22
NAME CHECK CHECK CHECK
VENDOR DESCRIPTION DATE NUMBER AMOUNT
003590 FASTENERS INC.
SUPPLIES 6/9/2023 28982 26.93
011883 ADAM FROEBER
BOOT ALLOWANCE 6/9/2023 28983 325.00
011814 DAN GALLIER
HEALTH INS. REIMBURSEMENT 6/9/2023 28984 2,781.00
004028 GAYNOR TELESYSTEMS, INC.
PROFESSIONAL SERVICES 6/9/2023 28985 72.SO
004318 PETER GRIGGS
PROFESSIONAL SERVICES 6/9/2023 28986 63.00
004387 DANIEL HAAS
PER DIEM-TRAINING 6/9/2023 28987 448.50
005445 K & S STAFFING SOLUTIONS, INC.
PROFESSIONAL SERVICES 6/9/2023 28988 468.59
OOS939 LEAGUE OF CALIFORNIA CITIES
MEMBERSHIP MEETING-HUNT 6/9/2023 28989 35.00
006026 LIDDELL CONST. SUPPLY INC.
SUPPLIES 6/9/2023 28990 427.45
006153 LOUCKS LANDSCAPE SUPPLY
MATERIALS 6/9/2023 28991 1,076.41
011886 JENNIFER MCDANIEL
REIMBURSEMENT-RECORDING FEE 6/9/2023 28992 17.00
006717 MELTON DESIGN GROUP, INC.
PROFESSIONAL SERVICES 6/9/2023 28993 44,124.00
007058 MT. SHASTA SPRING WATER
DRINKING WATER 6/9/2023 28994 178.08
011889 NOR CAL METAL FABRICATORS
PROFESSIONAL SERVICES 6/9/2023 28995 7,542.50
NAME CHECK CHECK CHECK
VENDOR DESCRIPTION DATE NUMBER AMOUNT
007470 O'REILLY AUTO PARTS
PARTS 6/9/2023 28996 113.11
007477 OBSIDIAN IT
PROFESSIONAL SERVICES 6/9/2023 28997 3,989.50
007493 ODP BUSINESS SOLUTIONS, LLC
OFFICE SUPPLIES 6/9/2023 28998 27.34
007616 PACE ANALYTICAL SVCS., LLC
PROFESSIONAL SERVICES 6/9/2023 28999 1,230.48
007630 PACIFIC GAS & ELECTRIC
UTILITIES 6/9/2023 29000 64,020.77
007657 PAINT MART
SUPPLIES 6/9/2023 29001 197.91
007750 PAYLESS BUILDING SUPPLY
MATERIALS 6/9/2023 29002 699.88
011884 JENEA PIERCE
REIMBURSEMENT-SUPPLIES 6/9/2023 29003 64.28
007967 PLATT
SUPPLIES 6/9/2023 29004 349.96
008061 PRAIRIE SQUARES
PROFESSIONAL SERVICES 6/9/2023 29005 100.80
011885 SHELLY SENTER
CLEANING DEPOSIT REFUND 6/9/2023 29006 350.00
009321 HOPE SETH
PROFESSIONAL SERVICES 6/9/2023 29007 3,360.00
009396 SHASTA CO. HOUSING
RECORDING FEES-ALEXANDER 6/9/2023 29008 37.00
009618 SIGNARAMA
PROFESSIONAL SVCS & SUPPLIES 6/9/2023 29009 19,830.79
NAME
VENDOR DESCRIPTION
011888 KEITH QUINTERO STRATFORD
RETURN SEIZED FUNDS
010180 SUNBELT RENTALS, INC.
EQUIPMENT RENTAL
010212 SW MAINTENANCE CORP.
MONTHLY UST TESTING
011890 THE BOONDOCK BOYS, LLC
PROFESSIONAL SERVICES
011887 CYNDEE THOMAS
PEER SUPPORT TRAINING
010588 TRG EXCAVATION, INC.
PROFESSIONAL SERVICES
010747 US BANK CORP PYMT SYSTEMS
SUPPLIES, EQUIPMENT & TRAINING
VOID CHECK
010856 VCA GATEWAY ANIMAL HOSPITAL
PROFESSIONAL SERVICES
010918 VIRTUAL PROJECT MANAGER
PROFESSIONAL SERVICES
011674 WELLS FARGO VENDOR FINANOAL S
MONTHLY LEASE
6/7/2023 ACH PERS 54,681.41
For Payroll Ending 5/26/2023
CHECK
DATE
6/9/2023
6/9/2023
6/9/2023
6/9/2023
6/9/2023
6/9/2023
6/9/2023
6/9/2023
6/9/2023
6/9/2023
6/9/2023
CHECK
NUMBER
29010
29011
29012
29013
29014
29015
29016
29017
29018
29019
29020
CHECK
AMOUNT
80,311.28
1,522.16
65.00 1,500.00
1,500.00
37,390.48
21,539.23
194.84
1,250.00
357.45
333,554.14
fe.1.!11:o~~
Date
CITY COUNCIL & APFA JOINT
AGENDA ITEM
iune 20, 2023, City Council, and APFA MeetingJ
Approved for Submittal By:
Jeff Kiser,
To Be Presented By:
ell, Assistant City Manager /Finance
Director/Treasurer
To: Honorable Mayor and Members of the Anderson City Council Through: Jeff Kiser, City Manager
Executive Director, Anderson Public Financing Authority From Liz Cottrell, Assistant City Manager /Finance Director /Treasurer Date: June 20, 2023
I SUBJECT
Joint Public Hearing: Adoption of Budget
I RECOMMENDATION
The Assistant City Manager recommends that the Council:
1. Conduct a Public Hearing;
2. Adopt a Resolution adopting budget appropriations for fiscal year 2023-2024.
3. Adopt a Resolution establishing the Gann appropriations limit for fiscal year 2023- -2024 and finding that the adopted appropriations are within the limit. (Recommendations continued on next page)
ITEM 7.0a/APFAS 1 PAGE1 6/20/2023
And at the conclusion of the public hearing, the Executive Director recommends that the Anderson Public Financing Authority:
1. Adopt an Anderson Public Financing Authority Resolution readopting a zero budget for the Anderson Public Financing Authority for fiscal year 2023-2024.
I FISCAL IMPACT
Adoption of the budget will establish the financial plan for the City for the next fiscal year, and the appropriations establish fiscal controls for each department and fund. Adoption of the Gann appropriations limit will ensure that the City complies with Propositions 4 and 111, which were passed by the voters in 1979 and 1990, respectively, and which place limits on the amount of tax revenue that can be spent by local governments.
I DISCUSSION and BACKGROUND
The budget presented to the Council tonight was originally presented during several workshops. Changes have been made to reflect current revenue and expenditure projections. At tonight's public hearing, the City Council and Public Financing Authority Board will consider adopting a series of resolutions that will put our financing plan in place for the 2023-2024 fiscal year.
The Capital Improvement Plan (CIP) was brought to the Planning Commission on May 8, 2023. The Planning Commission adopted resolution No. 23-04 stating the CIP is in compliance with the General Plan.
Attached to this budget item are three resolutions that, combined, adopt all components of the budget, and the the Gann limit. To assist in understanding the budget, I have included supporting material showing revenue projection detail, a schedule of approved staffing, and the listing of Council adopted priority programs and projects.
General Fund
Total anticipated revenues to the General Fund for the coming year are expected to be $11.78 million. Property tax is projected to be $2.49 million. Transient Occupancy Tax (TOT) is projected to be $830,000. Sales Tax is projected at $4,469,000 for the Bradley Burns, and $2,200,000 for the Transaction and Use Tax aka Measure A. Staff will be continually monitoring revenues due to high inflation. Revenues may be increased above what is considered normal, however expenditures will be higher due to increased costs of goods and fuel.
Budgeted expenditures in the General Fund are $11.74 million. Expenditures have been adjusted from the prior review on May 16, 2023 for minor changes. The difference between budgeted revenues and expenses is a $39,431 increase in the general fund reserve. As noted above inflation has increased both the dollar amounts of revenues and expenditures.
ITEM 7.0a/APFAS PAGE2 6/20/2023
Water and Sewer Funds
Revenues in the Water Fund are projected to be $1,812,318. Expenditures are projected to be at $1,881,642. This will decrease reserves in the water fund by $ 69,324. Council has approved rate increases of 5% over the next several years. While there are increases approved to be implemented, expenditures continue to outpace revenue collection.
Inflation has increased cost for maintenance of the water system considerably.
Revenues in the Sewer fund are projected at$ 1,945,895 with expenditures at$ 2,145,492, which will be a decrease to reserves by $ 199,597. Regulatory requirements and maintenance of the Wastewater Plant continue to increase costs in the Sewer Fund.
Staff continually monitors these funds and will bring to Council any need for adjustments that may be needed.
Future Fiscal Picture
As always staff is diligently following National, State and Local economic climates in order to ensure the City is able to meet all obligations and the needs of Anderson residents.
The General Fund continues to show stability with a projected increase to reserves of approximately $31,439. As mentioned above inflation will cause revenues and expenditures to likely be higher than would normally be anticipated.
Gas Tax funds will be monitored closely as well due to the fluctuations of fuel prices and consumption, but at this time are projected to be $1,202,088. These projections are the most current that the State has provided.
For all Funds staff will be monitoring expenditures for adjustments due to the rising prices of supplies and materials. These projections as presented tonight have allowed for some increases to materials and supplies due to availability and increased costs.
On a positive note, new revenue-generating businesses have opened to during the current fiscal year, such as NorCal Rental and Sales, Sunbelt Rentals, and Maverick! Staff will monitor revenues closely for any adjustments needed due to new business.
I would like to thank the Council, all department heads, managers and staff for their willingness and understanding in preparing this budget and remaining dedicated to their jobs and to the City.
ITEM 7.0a/APFA5
•
PAGE3 6/20/2023
I ATTACHMENTS
1. City Budget Adoption Resolutions
2. Gann Limit Resolution
3. Anderson Public Financing Authority Budget Resolution
4. Supporting Material
5. Budget Detail
ITEM 7.0a/APFAS
•
PAGE4 6/20/2023
Attachment 1
RESOLUTION NUMBER 23-_
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANDERSON
ADOPTING BUDGET APPROPRIATIONS
FOR 2023-2024 FISCAL YEAR
WHEREAS, the City Council has reviewed the proposed budget for 2023-2024; and WHEREAS, the City Council now wishes to adopt this budget as the City's spending plan for 2023-2024; and
WHEREAS, the City Council further wishes to adopt budget appropriations for Fiscal Year 2023-2024.
NOW, THEREFORE, BE IT HEREBY RESOLVED that the City Council of the City of Anderson adopts the 2023-2024 budget, as developed by the City Manager and approved by the City Council, and adopts appropriations for Fiscal Year 2023-2024 as summarized below:
Antidn~ted A. "' ... i~t~d
Re:llenues Expenditures
General Fund 11,786,182 11,746,751
Grant Funds 112,100 309,892
Assessments 248,689 239,872
Enterprise Funds 3,758,213 4,027,136
Successor A2encv Funds 919,972 763,889
Other Special Revenue Funds 1,392,488 1,226,378
Internal Service Funds 0* 4,247,491
CIP Funds 895,697 1,897,709
TOTALS 19,113,341 24,459,118
*excludes interdeoartmental charges of $3,925,572.
PASSED AND ADOPTED by the City Council of the City of Anderson on this 20th day of June, 2023, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Michael Gallagher, Mayor of the City of Anderson
ATTEST:
Christy White, City Clerk
Attachment 2
RESOLUTION NO. 23-_
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANDERSON ESTABLISHING THE APPROPRIATION LIMIT FOR THE 2023-2024 FISCAL YEAR WHEREAS, Article XIJIB of the California Constitution was enacted into law, and later amended, by the passage of Propositions 4 and 111; and WHEREAS, the City Manager/Finance Director-Treasurer has calculated the Appropriation Limit in accordance with the uniform guidelines for implementation of Article XIIIB of the California Constitution; and
WHEREAS, the calculations used to compute the limitation is attached to this Resolution as Exhibit A and made a part hereof.
NOW, THEREFORE, BE IT HEREBY RESOLVED that the City Council of the City of Anderson hereby establishes the Appropriation Limit for the 2023-2024 fiscal year to be $16,413,849.
PASSED AND ADOPTED by the City Council of the City of Anderson on this 20th day of June, 2023, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Michael Gallagher, Mayor of the City of Anderson
ATTEST:
Christy White, City Clerk
Calculation of Appropriations Limit
2022/2023
Adjustment Factor:
Population factor: Change in County Population
times Inflation factor: Change in CPI
2023-2024
Adjustments for Transfer of Financial Responsibility:
Booking Fee Expenses
Adjusted 2023/24 Appropriations Limit
Calculation of Appropriations Subject to Limit
(Projected for the 2023/24 Fiscal Year)
Proceeds of Taxes
Exclusions:
Qualified Debt Service:
Police Building and Animal Control Building
Total Exclusions
Appropriation Subject to Limitation
Calculation of Compliance with Appropriations Limit
(Projected for the 2022/23 Fiscal Year)
2023/2024 Appropriations Limit
2023/2024 Appropriations Subject to Limit
Amount over/(under) Limit
Exhibit A
$16,691 ,358
-0,95
-1.0345 0.98278
$0
$16.403,849
$10,000
$16,413,849
$11,357,064
$0
$11 ,357,064
$16.413,849
$11,357,064
($5,056,785)
RESOLUTION NUMBERAPFA 23-_
RESOLUTION APPROVING ANDERSON PUBLIC FINANCING AUTHORITY BUDGET APPROPRIATIONS FOR 2023-2024
Attachment 3
WHEREAS, the Anderson Public Financing Authority has reviewed the Executive Director's proposed budget for 2023-2024; and
WHEREAS, the Anderson Public Financing Authority now wishes to adopt this budget as the Authority's spending plan for 2023-2024; and WHEREAS, the Anderson Public Financing Authority further wishes to adopt appropriations as the Authority's spending plan for Fiscal Year 2023-2024.
NOW, THEREFORE, BE IT HEREBY RESOLVED that the Anderson Public Financing Authority of the City of Anderson adopts the 2023-2024 budget, as developed by the Executive Director and adopts appropriations for Fiscal Year 2023-2024 as follows:
Total
Anticipated
Revenues
1.Q
$0
Appropriated
Expenditures
1.Q
$0
PASSED AND ADOPTED by the Anderson Public Financing Authority of the City of Anderson on this 20th day of June, 2023, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Michael Gallagher, Chair
ATTEST:
Jeff Kiser, Secretary
City Council Priority Programs and Projects
2023‐2025
Land Acquisition for Police Building
Environmental for Police Building
Design Police Building
Next Phase Amphitheater Renovation
Security for Government Buildings
Complete Playground at River Splash
Playground Upgrades at Kiddieland
Actual and Anticipated Revenues, 2019/20 through 2023/24 2019/2020 2020/2021 2021/2022 2022/2023 2023/2024
Actual Actual Actual Budgeted Proposed
General Fund
001 4400 Property and In Lieu Property Taxes 951,165 994,138 1,116,143 1,000,000 1,144,047 001 4406 Property Taxes In Lieu of VLF, Net 1,150,902 1,216,573 1,325,339 1,200,000 1,351,846 001 4410 Sales and In-Lieu Sales Taxes 3,063,171 3,700,199 4,047,782 4,075,000 4,469,000 001 4410.200 Transaction and Use Tax 1,693,634 1,999,966 2,184,159 2,000,000 2,200,000 001 4420 Hotel/Motel Transient Occupancy Taxes 647,746 469,789 775,875 814,669 830,000 001 4430 Franchise Taxes 336,627 353,287 389,396 350,000 399,131 001 4440 Business Licenses 56,210 62,224 63,873 60,000 65,470 001 4450 Real Property Transfer Tax 43,955 51,576 65,857 67,174 67,503 001 4510 Building Permits 186,085 204,706 156,998 164,848 157,000 001 4510-100 Mobile Home Permits - 2,086 909
001 4511 Plumbing Permits 28,935 54,250 96,289 101,103 98,696 001 4512 Electrical Permits 49,282 31,612 30,500 32,025 31,263 001 4513 Administrative Citations 81,807 200 20,375 2,500 20,884 001 4520 Other Licenses and Permits 1,305 1,305 885 929 907 001 4530 Vehicle Code Fines 28,383 22,630 26,741 22,000 27,410 001 4531 Criminal Fines 5,982 14,792 (5,238) 5,000 5,200 001 4532 Forfeitures and Penalties 553 327 147 300 151
001 4550 Investment Earnings 32,765 10,901 2,781 3,000 2,851 001 4553 Rents 19,022 20,413 20,139 18,500 20,500
001 4601 Motor Vehicle License Fees - - - - -
001 4605 Homeowners Property Tax Relief 10,918 10,696 10,901 11,119 11,174 001 4611 POST Reimbursement 3,559 17,445 15,925 11,000 16,323 001 4613 SB 90 Reimbursement - - - - -
001 4615 State Booking Fee Reimbursement - - - - -
001 4621 Adult Protective Services Investigator - - - - - 001 4625 Police Augmentation (Prop 172) 16,161 16,131 16,131 16,131 16,131 001 4634 School Resource Officer Contributions - - - - - 001 4635 Police Restricted (SINTF) - - - - -
001 4636 American Rescue Plan Act Funds - - - 1,271,461 - 001 4638 Vehicle Abatement Fees - - - - -
001 4690 CARES Act Funding 90,089 41,667 - - -
001 4699 Other Grants (Police Grants) 15,350 27,926 45,803 40,000 47,000 001 4700 Zoning Fees 25,414 20,494 10,663 11,196 10,930 001 4701 Plan Check Fees 100,355 110,253 150,106 157,611 153,859 001 4702 Variances and Permits 8,957 15,365 8,779 5,000 8,998 001 4703 Environmental Fees 1,800 513 900 3,000 923
001 4704 Map Charges and Fees 2,158 1,500 702 100 720
001 4730 Special Police Services 14,564 15,611 1,115 11,000 1,143 001 4733 Animal Shelter Fees - - - - -
001 4734 Building Inspection Fees 672 588 616 647 631
001 4740 Engineering Fees - 80,070 64,698 65,987 66,315 001 4760 Community Center Fees 10,535 7,370 29,143 20,000 29,872 001 4761 Park Fees 18,189 12,003 39,769 27,000 40,763
001 4762 Recreation Director Services 6,531 6,501 - 6,500 - 001 4763 Recreation Programs 19,317 7,719 20,922 26,000 21,445 001 4782 Cost Plan Charges 232,560 235,386 253,829 266,520 279,846 001 4789 Internal Engineering Charges 21,459 69,899 51,972 125,000 53,271 001 4800 Sale of Property - - - - -
001 4820 Returned Check Penalty 2,005 1,560 1,563 1,500 1,602 001 4850 Other Revenues 30,890 36,195 15,313 13,000 15,696 001 4851 Other Police Revenues 113,410 64,885 92,805 11,000 95,125 001 4851-1 Other PD - Towing 20,576 23,613 22,007 20,000 22,557 001 4852 Suspense Cash Over (Under) 13 - - - -
001 4854 Insurance Refunds - - - - -
001 4855 Reimbursements/ Grant Funding - - - - -
Total General Fund 8,965,054 10,212,322 11,172,613 12,037,821 11,786,182 1 Actual and Anticipated Revenues, 2019/20 through 2023/24 2019/2020 2020/2021 2021/2022 2022/2023 2023/2024
Actual Actual Actual Budgeted Proposed
Gas Tax Funds
104 4550 Investment Earnings 19,550 17,036 17,036 500 750 104 46xx State Gas Tax 182,055 180,859 180,859 214,420 274,879 104 4606 State Gas Tax (2010 swap) 34,233 71,929 71,929 60,408 60,067 104 4607 State Gas Tax (RMRA) SB1 Funds 185,322 195,640 195,640 204,993 275,977 104 4850 Other Revenues - - - -
104 4900 Transfer In - - - -
105 4550 Investment Earnings 401 100 100 1,000 1,200
105 4630 RTPA TDA Allocation 561,137 691,738 691,738 473,096 589,215 105 4631 RTPA MPO Funds - - - - -
105 4649 RTPA Exchange Funds - - - - -
105 4647 AB 2928 Transportation Funds - - - - -
105 4648 Propositon 42 Road Maintenance - - - - -
105 4850 Other Revenues 143,255 289,754 289,754 134,407 - Total Gas Tax Funds 1,125,953 1,447,056 1,447,056 1,088,824 1,202,088 Successor Agency to the Redevelopment Agency
132 4550 Interest Earnings - - - - -
132 4555 Loan Income - - - - -
132 4850 Administrative Fee (Regency) - - - - -
132 4900 Transfers from Debt Service Fund - - - - -
330 4550 Interest Earnings - - - - -
330 4900 Transfers In 125,591 110,494 110,494 101,000 103,928 446 4550 Interest earnings - RDA Bonds - 2005 - - - - - 223 4550 SW Redevelopment Interest 1,190 113 113 1,000 1,500 223 4404-100 SW RDA Property Tax Increment 734,768 601,200 601,200 790,819 814,544 223 4900 Transfers In - - - ‐
331 4850 Other Revenue - ED Contribution - - - - -
Total Successor Agency Funds 861,549 711,807 711,807 892,819 919,972 Water and Wastewater Funds
660 4550 Investment Earnings 13,809 3,988 3,988 4,000 4,200 660 4553 Rents 10,350 10,350 10,350 10,000 10,000
660 4555 Loan Interest Income - - - - -
660 4770 Water - Residential 1,066,630 1,153,567 1,153,567 1,268,924 1,332,370 660 4771 Water - Commercial 279,233 314,330 314,330 345,763 363,051 660 4772 Water - Construction 290 192 192 450 473
660 4773 Water - Hydrants 13,963 18,947 18,947 17,000 17,850 660 4774 Water - Ready to Serve 36,510 40,281 40,281 44,309 46,525 660 4775 Water - Connection 4,005 4,819 4,819 7,000 7,350 660 4800 Sale of Real Property - - - - -
660 4820 Late/Turn On Fees 47,860 22,945 22,945 45,000 30,000 660 4850 Other 470 440 440 500 500
660 4900.100 Operating Transfer - 21,844 21,844 - -
665 4550 Interest Earnings 44,680 11,580 11,580 40,000 12,000 665 4555 Loan Interest Income - - - - -
665 4780 Sewer User Fees 1,729,673 1,791,308 1,791,308 1,836,091 1,927,895 665 4850 Other Revenue 7,076 5,134 5,134 6,500 6,000
665 4900 Sewer Transfers In 677,937 - 677,937 - -
Total Water and Wastewater Funds 3,254,549 4,077,662 4,077,662 3,625,537 3,758,213 2 Actual and Anticipated Revenues, 2019/20 through 2023/24 2019/2020 2020/2021 2021/2022 2022/2023 2023/2024
Actual Actual Actual Budgeted Proposed
Grant Funds
117 4619 Police Grants - SLESF 100,000 100,000 100,000 100,000 100,000 121 4555 DAP loan interest 36,210 20,889 20,889 500 1,000 122 4550 interest earnings 3,970 1,303 1,303 200 500
122 4555 loan interest income 2,385 1,495 1,495 205 600 122 4699 EDBG Program Income Grants - - - - -
128 4550 Interest Earnings - 1 1 - -
128 4555 Loan Interest Income 20,793 9,800 9,800 20,000 10,000 148 4633 CDBG 13-8966 - - - - -
149 4633 HOME 13-8997 - - - - -
154 4633 CDBG - COVID 2/3 - - - 316,216 -
157 4633 2021-CDBG
Total Grant Funds 163,358 133,488 133,488 437,121 112,100 Assessment Districts
106 4470 Lighting District 60,727 60,472 60,727 63,460 65,364 106 4900 Transfer In 14,352 14,300 14,300 14,400 14,832 150 4841 Southridge Terrace LMD 9,725 9,736 9,736 12,600 12,978 151 4841 Vineyards 2006-1 LLD 21,752 21,611 21,611 33,239 34,236 152 4841 Silvergate Sanitary Sewer 4,619 5,121 5,121 5,310 5,469 222 4550 Riverside East Interest Earnings 5,594 1,780 1,780 5,170 1,700 222 4840 Riverside East Assessments 111,458 113,070 113,070 113,700 113,700 222 4900 Transfers In-Mattioli 410 410 410 410 410
Total Assessment Districts 228,382 226,755 226,755 248,289 248,689 Internal Service Funds
770 4784 Public Works Charges 600,591 1,203,745 1,203,745 1,086,785 1,291,025 771 4787 Vehicle Maintenance Charges 468,544 601,445 601,445 717,641 953,687 771 4800 Sale of Assets/Grants 7,700 26,900 26,900 7,600 7,500 772 4788 Building and Equipment Charges 223,650 223,632 223,632 429,000 534,622 773 4785 Customer Service Charges 351,436 420,230 420,230 415,000 409,805 774 4786 Computer Operations Charges 131,322 174,322 174,322 174,500 186,933 775 4855 Reimbursements/WC Charges 309,095 391,985 391,985 250,000 260,000 776 4855 Reimbursements/Liability Charges 137,559 139,520 139,520 178,090 282,000 Total Internal Service Funds 2,229,897 3,181,779 3,181,779 3,258,616 3,925,572 Other Special Revenue
161 4763-118 Mosquito Serenade 48,842 35,987 35,987 45,000 100,000 190 4553 Rent from Partnership 7,700 7,700 7,700 8,400 8,400 190 4855 Reimbursements from Shasta County 56,215 56,559 56,559 55,000 57,000 190 4900 transfers in 36,312 34,370 34,370 12,500 25,000 553 4747 SINTF Trust Fund 162,887 232,534 232,534 50,000 - Total Other Special Revenue 311,956 367,150 367,150 170,900 190,400 3 Actual and Anticipated Revenues, 2019/20 through 2023/24 2019/2020 2020/2021 2021/2022 2022/2023 2023/2024
Actual Actual Actual Budgeted Proposed
Capital Improvement Funds
108 4550 Investment Earnings 4,702 2,254 2,254 5,000 5,000 108 4750 Corp Yard & Police Bldg Fees 100,289 91,412 91,412 59,000 88,000 109 4550 Investment Earnings 13,009 4,598 4,598 4,000 4,000 109 4751 Storm Drain Capital Fees 94,758 146,394 146,394 35,500 124,500 109 4850 Other Revenues 37,100 - - - -
110 4550 Investment Earnings 1,439 - - - -
110 4652 Other Park Capital Grants - - - - 177,952
110 4752 Parks Capital Fees 142,275 60,704 60,704 59,000 53,000 110 4800 Sale of Real and Personal Prop - - - - -
110 4810 Contributions-Non Gov't Source - - - - -
110 4900 Transfers In - 2,000,000 2,000,000 - -
111 4550 Investment Earnings 17,916 6,941 6,941 2,000 2,000 111 4753 Sewer Capital Fees 277,620 152,533 152,533 135,000 123,000 111 4900 Transfers In 105,058 102,807 102,807 105,245 105,245 112 4550 Investment Earnings - - - - -
112 4754 Water Capital Fees 109,465 108,755 108,755 66,000 77,000 112 4900 Transfers In - - - - -
113 4550 Investment Earnings 18,176 8,163 8,163 10,000 10,000 113 4553 Rents - - - - -
113 4758 Traffic Impact Capital Fees 352,647 248,368 248,368 93,000 84,000 115 4550 Investment Earnings 83 - - - -
115 4704 Map Charges - 641 641 - -
115 4758 I-5/Deschutes Offramp Impact Fees 84,600 68,436 68,436 42,000 42,000 1,359,137 3,002,006 3,002,006 615,745 895,697 4 Employee Wages and Benefits, 2023/24 Budget Year
position
gross
earnings,
reg and
temp
gross
earnings, OT
FICA &
Medicare
disability,
health,
vision, eap,
life PERS
Worker's
Comp TOTAL
Account Clerk III 52,425 4,011 - 22,530 6,307 274 85,547 Account Clerk III 58,968 4,511 - 17,446 7,094 309 88,328 Account Clerk III 58,968 4,511 - 22,600 3,226 309 89,613 Admin Division Supervisor 68,328 5,227 - 17,546 8,220 358 99,679 Assistant City Manager 211,744 16,198 - 20,857 24,943 1,108 274,851 Average rate all PW OT 16,547 - 1,266 - - 17,812 -
Building Inspector 65,563 5,016 - 22,647 4,242 1,641 99,108 Cadet FT 33,987 2,107 - 18,714 3,749 178 58,735
Cadet PT 15,686 1,200 - - - 16,968 82
Captain 222,082 16,989 - 20,194 39,175 12,378 310,819
Chief WWTP Operator 115,794 8,858 - 19,832 11,950 2,898 159,331 City Clerk 102,932 7,874 - 19,695 12,383 539 143,422
City Manager 256,556 19,627 - 21,391 30,864 1,342 329,780 Clerk Typist I 20,016 1,531 - - 105 - 21,652
Collection Systems Operator I 59,879 4,581 - 1,521 7,203 6,491 79,675 Collection Systems Operator I 62,338 4,769 - 17,458 4,033 6,758 95,355 Comm Serv/Animal Control 45,663 3,493 - 1,369 5,493 1,143 57,161 Community Service Officer 49,873 3,815 - 17,349 2,728 1,248 75,014 Community Service Officer 53,296 4,077 - 22,540 6,411 1,334 87,658 Community Service Officer OT - 1,189 91 - - - 1,280
Councilmember 3,600 - 18,000 275 - 21,875 -
Councilmember 3,600 - 275 6,000 - - 9,875
Councilmember 3,600 - 275 7,800 - 11,675 -
Custodian 40,480 3,097 - 16,473 2,214 212 62,476
Deputy Public Works Director 127,239 9,734 - 19,930 6,960 164,529 666 Detective - 4,941 378 - - - 5,319
Director of Operations and Admin 97,381 7,450 - 19,635 5,327 1,463 131,256 Engineering Service Tech 47,861 3,661 - 10,819 5,758 250 68,350 Finance Office Manager 99,611 7,620 - 19,659 5,449 132,861 521 Fleet Maintenance Coordinator 71,739 5,488 - 17,582 8,630 7,777 111,217 Lieutenant 201,448 15,411 - 20,046 26,459 11,228 274,591 Lieutenant 201,448 15,411 - 20,046 35,535 11,228 283,668 Maintenace Worker 42,282 3,235 - 1,333 2,313 4,584 53,746 Maintenance Worker 58,989 4,513 - 22,590 7,096 309 93,496 Maintenance Worker 52,446 4,012 - 22,531 2,869 5,685 87,543 Maintenance Worker 46,410 3,550 - 22,466 2,539 5,031 79,996 Maintenance Worker 45,297 3,465 - 22,454 2,478 4,910 78,604 Maintenance Worker 46,795 3,580 - 22,470 2,560 5,073 80,478 Maintenance Worker 51,597 3,947 - 17,367 2,822 5,593 81,327 Maintenance Worker 52,446 4,012 - 17,376 2,869 5,685 82,389 Maintenance Worker 42,457 3,248 - 1,334 2,322 4,603 53,964 Maintenance Worker 58,989 4,513 - 22,601 7,096 6,395 99,593 Maintenance Worker 58,989 4,513 - 1,511 7,096 6,395 78,503 Maintenance Worker 71,739 5,488 - 16,807 8,630 7,777 110,441 Maintenance Worker OT 18,197 - 1,392 - - 19,589 -
Mayor 3,600 - 275 6,000 - - 9,875
Parks Supervisor 61,490 4,704 - 16,698 3,364 6,666 92,921 Permit Tech 56,385 4,313 - 22,573 3,253 295 86,819
Permit Technician 46,774 3,578 - 1,381 2,559 245 54,536 Planning Commissioner1 1,800 - 138 - - - 1,938
5 Employee Wages and Benefits, 2023/24 Budget Year
position
gross
earnings,
reg and
temp
gross
earnings, OT
FICA &
Medicare
disability,
health,
vision, eap,
life PERS
Worker's
Comp TOTAL
Planning Commissioner2 1,800 - 138 - - - 1,938
Planning Commissioner3 1,800 - 138 - - - 1,938
Planning Commissioner4 1,800 - 138 - - - 1,938
Planning Commissioner5 1,800 - 138 - - - 1,938
Police Chief 244,296 18,689 - 21,204 43,094 13,616 340,899 Police Officer 111,829 8,555 - 19,401 21,792 6,233 167,809 Police Officer 104,764 8,014 - 19,350 10,246 5,839 148,213 Police Officer 92,713 7,093 - 19,586 9,067 5,168 133,626 Police Officer 90,496 6,923 - 19,247 17,635 5,044 139,345 Police Officer 127,366 9,743 - 19,512 24,820 7,099 188,540 Police Officer 88,297 6,755 - 19,231 8,635 4,921 127,839 Police Officer 115,981 8,873 - 19,430 20,459 6,464 171,207 Police Officer 115,981 8,873 - 19,406 11,343 6,464 162,067 Police Officer 127,878 9,783 - 19,516 12,507 7,128 176,811 Police Officer 89,832 6,872 - 19,531 8,786 5,007 130,027 Police Officer 104,786 8,016 - 19,690 18,484 5,841 156,817 Police Officer 134,098 10,258 - 19,561 13,115 7,474 184,506 Police Officer 134,098 - 10,258 19,561 26,132 7,474 197,523 Police Officer 89,536 6,850 - 19,216 8,757 4,991 129,349 Police Officers OT 310,560 - 23,758 - - 334,318 -
Pub Safety Records Analyst 58,965 4,511 - 22,600 3,225 309 89,610 Pub Safety Records Clerk 51,605 3,948 - 22,522 6,208 270 84,552 Public Safety Records Clerk 39,311 3,007 - 1,140 5,515 206 49,180 Public Safety Records Clerk 23,530 1,800 - - 123 - 25,453 Public Works Director 181,792 13,907 - 20,538 18,761 4,549 239,547 Public Works Superintendent 98,461 7,532 - 19,647 11,845 10,674 148,159 Public Works Superintendent 83,355 6,377 - 19,486 10,028 9,036 128,281 Recreation Supervisor 61,922 4,737 - 1,518 7,449 324 75,950 Reserve Police Officer 52,224 3,995 - - 2,911 - 59,130
Secretary 44,231 3,384 - 16,513 2,419 231 66,778
Senior Building Inspector 73,133 5,595 - 1,638 4,000 1,830 86,196 Sergeant 144,902 11,085 - 19,639 17,866 8,076 201,568
Sergeant 123,760 9,468 - 19,486 12,104 6,898 171,716
Sergeant 143,728 10,995 - 19,630 28,008 8,011 210,373
Sergeant 152,753 11,686 - 19,695 26,946 8,514 219,594
Sergeant 171,142 13,092 - 19,828 16,738 9,539 230,339
Sup/Admin Division Manager 88,123 6,741 - 19,537 10,601 461 125,463 Vice Mayor 3,600 - 275 - - - 3,875
Water Systems Operator II 68,328 5,227 - 16,771 8,220 7,407 105,953 Water Working Supervisor 73,085 5,591 - 17,597 3,998 7,923 108,193 WWTP Collections OT 19,159 - 1,466 - - 20,625 -
WWTP Operator 73,106 5,593 - 16,822 3,999 7,925 107,445 WWTP Operator III 65,229 4,990 - 22,667 3,568 7,071 103,525 WWTP Operator OT 21,320 - 1,631 - - 22,951 -
WWTP Supervisor 72,552 5,550 - 22,721 3,969 7,865 112,657 Total 6,978,576 391,912 563,350 1,330,609 794,557 350,000 10,409,003 6 City Administration (001- 1010, 1111, 1121, 1414, 1616, 1623,161) 2021/2022 2022/2023 2023/2024 2024/2025
Budget Summary Actual Approved Proposed Proposed
Salaries and Benefits 278,952 370,984 395,272 403,177
All Other Expenditures 450,699 443,793 446,244 455,169
Total $ 729,652 $ 814,777 $ 841,516 $ 858,346
‐
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2021/2022 2022/2023 2023/2024 2024/2025
278,952
370,984 395,272 403,177
Salaries
435,000
440,000
445,000
450,000
455,000
460,000
2021/2022 2022/2023 2023/2024 2024/2025
450,699
443,793 446,244
455,169
All Other
Expenditures
‐
2.0 4.0
6.0 8.0
2021/2022 2022/2023 2023/2024 2024/2025
7.5 7.0 7.0 7.0
Staffing
7 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department City Council Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 108,797 110,973
5300 OFFICE EXPENSE 1,854 1,891
Copier, postage, office supplies
5310 SPECIAL DEPARTMENTAL EXPENSE 4,120 4,202
Employee breakfast
5340 ADVERTISING 612 600
Public hearing legal notices
5350 COMMUNICATIONS 350 357
Phone charges
5440 TRAVEL‐CONFERENCE‐MEETINGS 4,545 4,636
League of CA Cities training, other
5490 MISCELLANEOUS 300 306
Council meeting supplies
5530‐5 COMPUTER CHARGES 8,960 9,139
5530‐8 BUILDINGS/EQUIPMENT 82,306 83,952
TOTAL 211,832 216,069
001-1010
8 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department City Manager/City Clerk Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 278,892 284,470
5300 OFFICE EXPENSE 1,545 1,576
5310 SPECIAL DEPARTMENTAL EXPENSE 1,983 2,023
5350 COMMUNICATIONS 1,750 1,785
5400 PROFESSIONAL AND SPECIAL SERVICES 30,000 30,600
5430 MEMBERSHIP‐DUES‐SUBSCRIPTIONS 1,800 1,836
ICMA, CCAC, Notary
5440 TRAVEL‐CONFERENCE‐MEETINGS 2,244 2,200
CMC training; local meetings
5450 TRAINING 300 306
5490 MISCELLANEOUS 100 102
5530‐5 COMPUTER CHARGES 8,573 8,744
5530‐8 BUILDINGS/EQUIPMENT 20,988 20,576
TOTAL 347,719 354,673
001-1111
9 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Community Promotions Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5570‐003 LIBRARY
Contribution to Anderson Branch per August 22, 2006, 43,000 43,860 Joint Powers Agreement
5570 PROMOTIONAL CONTRIBUTION -
TOTAL 43,000 43,860
001-1121
10 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department City Attorney Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5310 SPECIAL DEPARTMENTAL EXPENSE 2,266 2,311
5400 PROFESSIONAL AND SPECIAL SERVICES 115,000 117,300
Contract Legal Services
5530‐5 COMPUTER CHARGES 3,764 3,839
TOTAL 121,030 123,451
001-1414
11 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Personnel Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5300 OFFICE EXPENSE 515 525
5310 SPECIAL DEPARMENTAL EXPENSE 1,236 1,261
Credit checks, fingerprinting, pre-employment
pre-employment testing, oral board expenses
5340 ADVERTISING 816 800
Employment ads
5400 PROFESSIONAL AND SPECIAL SERVICES 12,000 12,240
Arbitrator expenses, personnel legal fees, labor
5430 MEMBERSHIP‐SUBSCRIPTIONS‐DUES 350 357
5440 TRAVEL‐CONFERENCES‐MEETINGS 100 102
5450 TRAINING 4,100 4,182
Citywide personnel training - Northern California
Consortium
TOTAL 19,101 19,483
001-1616
12 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Employee Safety and Wellness Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5310 SPECIAL DEPARTMENTAL EXPENSE 1,051 1,030
Employee Wellness Programs
Safety Training
TOTAL 1,051 1,030
-
001-1623
13 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Mosquito Serenade Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 7,583 7,735
5310 SPECIAL DEPARMENTAL EXPENSE 1,050 1,071
5340 ADVERTISING 2,000 2,040
5400 PROFESSIONAL AND SPECIAL SERVICES 87,000 88,740
5420 INSURANCE AND BONDS 171 174
TOTAL 97,804 99,760
-
161-6060
14 General Admin, Finance and IT (001-2020,2013, 553,773,774,775,776) 2021/2022 2022/2023 2023/2024 2024/2025
Budget Summary Actual Approved Proposed Proposed
Salaries and Benefits 576,937 551,572 569,543 580,934
All Other Expenditures 1,433,080 1,109,792 1,210,838 1,235,055 Total $ 2,010,017 $ 1,661,364 $ 1,780,381 $ 1,815,989
525,000
600,000
2021/2022 2022/2023 2023/2024 2024/2025
576,937
551,572
569,543
580,934
Salaries
‐
500,000
1,000,000
1,500,000
2021/2022 2022/2023 2023/2024 2024/2025
1,433,080
1,109,792 1,210,838 1,235,055
All Other
Expenditures
1.0 2.0
3.0 4.0
2021/2022 2022/2023 2023/2024 2024/2025
3.5 3.5 3.5 3.5
Staffing
15 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Finance Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 158,440 161,609
5300 OFFICE EXPENSE 4,120 4,202
Postage
Business License Supplies
Other Supplies
5310 SPECIAL DEPARTMENTAL EXPENSE 2,369 2,416
Books/Materials
Checks and supplies
Other
5350 COMMUNICATION 918 900
5400 PROFESSIONAL SERVICES 6,120 6,000
MGT SB90
5410 EQUIPMENT MAINTENANCE 3,060 3,000
Business License Software
5430 MEMBERSHIPS‐DUES‐SUBSCRIPTIONS 1,020 1,000
GFOA, GASB, CSFMO
CMTA & CMRTA
5440 TRAVEL‐CONFERENCE‐MEETINGS 1,224 1,200
Misc. CSFMO, GFOA
5450 TRAINING 2,040 2,000
CSMFO AND GFOA
5530‐5 COMPUTER CHARGES 16 16,140 ,463
5530‐8 BUILDING/EQUIPMENT 26,235 25,721
TOTAL 225,308 220,890
001-2013
16 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department General Ops Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx VACATION AND OVERTIME CASH OUTS (GF only) 30,000 30,600 5310 SPECIAL DEPARTMENT EXPENSE 2,060 2,101
Copy Paper
Printed envelopes, letterhead, etc.
Other
5400 PROFESSIONAL SERVICES 100,000 102,000 Annual Audit
Printing: CAFR, Budget
HDL Annual Sales Tax - paid quarterly
Property tax admin fees charged by County
Credit card fees and other
5420 INSURANCE AND BONDS 60,000 61,200
Unemployment Insurance
Employee Blanket Bond
Property and Boiler and Machinery (GF only)
Liability Insurance
5430 MEMBERSHIP‐DUES‐SUBSCRIPTIONS 6,100 6,222 League of California Cities Annual Dues
5490 MISCELLANEOUS 9,000 9,180 Community Access TV
Other
5530‐1 CUSTOMER SERVICE 15,393 15,701
5530‐2 PUBLIC WORKS 8,911 9,089
5530‐7 VEHICLE MAINTENANCE
Pool Car Charges 13,088 13,350
TOTAL 244,552 249,443
001-2020
17 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Customer Service Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 301,444 307,473
5300 OFFICE EXPENSE 24,150 24,633
Postage, office supplies, mailing supplies
5310 SPECIAL DEPARTMENTAL EXPENSE 5,040 5,141
Billing forms for mailing machine,
envelopes
5350 COMMUNICATIONS 1,800 1,836
5370 RENTS AND LEASES 4,700 4,794
Rental of folder/stuffer and mailing
5420 INSURANCE AND BONDS 1,573 1,604
5450 TRAINING 2,500 2,550
5530‐5 COMPUTER CHARGES 32,585 33,237
5530‐8 BUILDINGS/EQUIPMENT 36,009 36,729
- -
TOTAL 409,801 417,997
773-2019
18 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Computer Systems Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 81,252 79,659
5310 SPECIAL DEPARTMENTAL EXPENSE 12,075 12,317 Internet Service
Telephone, monitors, memory, etc.
5370 RENTS AND LEASES 21,500 21,930
Copy machines
5400 PROFESSIONAL SERVICES 50,000 51,000 Computer/networking services
Printer service, telephone wiring, etc.
Tyler/Fund Balance
Website Maintenance
5410 EQUIPMENT MAINTENANCE 12,000 12,240
5420 INSURANCE AND BONDS 638 651
5530‐8 BUILDINGS/EQUIPMENT 4,115 4,197
5730 MACHINERY AND EQUIPMENT 7,000 7,140
Replacement computers
- -
TOTAL 186,987 190,727
774-2018
19 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Worker's Compensation Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5420 INSURANCE AND BONDS 260,000 265,200 Citywide Worker's Compensation Insurance
TOTAL 260,000 265,200
775-2015
20 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Liability Insurance Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5310 SPECIAL DEPARTMENTAL EXPENSE 10,200 10,000
5420 INSURANCE AND BONDS 448,151 457,114 TOTAL 467,314 458,151
776-2016
21 Development Services (001-4038,5015)
2021/2022 2022/2023 2023/2024 2024/2025
Budget Summary Actual Approved Proposed Proposed
Salaries and Benefits 358,043 361,620 721,728 736,163
All Other Expenditures 496,194 637,365 403,084 411,146
Total $ 854,238 $ 998,985 $ 1,124,812 $ 1,147,308
‐
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
2021/2022 2022/2023 2023/2024 2024/2025
358,043 361,620
721,728 736,163
Salaries
‐
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2021/2022 2022/2023 2023/2024 2024/2025
496,194
637,365
403,084 411,146
All Other
Expenditures
1.0 2.0
3.0 4.0
2021/2022 2022/2023 2023/2024 2024/2025
3.5 2.5
4.5 4.5
Staffing
22 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Building Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 486,108 495,830
5300 OFFICE EXPENSE 5,000 5,100
5310 SPECIAL DEPARTMENTAL EXPENSE 20,000 20,400
Supplies, UBC updates
5320 SMALL TOOLS 650 663
5330 CLOTHING ALLOWANCE AND EXPENSE 650 663
5350 COMMUNICATIONS 3,500 3,570
5400 PROFESSIONAL AND SPECIAL SERVICES 20,000 20,400
Outside Plan Checks
5430 MEMBERSHIP‐DUES‐SUBSCRIPTIONS 500 510
5440 TRAVEL‐CONFERENCE‐MEETINGS 3,500 3,570
5450 TRAINING 3,500 3,570
5530‐5 COMPUTER CHARGES 12,133 12,376
5530‐7 VEHICLE MAINTENANCE 10,322 10,528
5530‐8 BUILDINGS/EQUIPMENT 25,721 26,235
TOTAL 591,584 603,416
001-4038
23 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Planning Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 235,620 240,332
5300 OFFICE EXPENSE 2,500 2,550
5310 SPECIAL DEPARTMENTAL EXPENSE 1,000 1,020
LAFCO
5340 ADVERTISING 2,500 2,550
5350 COMMUNICATIONS 1,500 1,530
5400 PROFESSIONAL AND SPECIAL SERVICES 250,000 255,000
5430 MEMBERSHIP‐SUBSCRIPTION‐DUES 500 510
5440 TRAVEL‐CONFERENCE‐MEETINGS 1,000 1,020
5450 TRAINING 4,000 4,080
5530‐5 COMPUTER CHARGES 11,459 11,688
5530‐8 BUILDINGS/EQUIPMENT 23,149 23,612
TOTAL 533,228 543,893
001-5015
24 Police Department (001-3126,3227,117)
2021/2022 2022/2023 2023/2024 2024/2025
Budget Summary Actual Approved Proposed Proposed
Salaries and Benefits 5,105,842 4,715,378 5,983,653 6,103,326 All Other Expenditures 1,914,663 1,987,045 2,115,440 2,155,749 Total $ 7,020,505 $ 6,702,423 $ 8,099,093 $ 8,259,075
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
5,105,842 4,715,378
5,983,653 6,103,326
Salaries
1,750,000
1,800,000
1,850,000
1,900,000
1,950,000
2,000,000
2,050,000
2,100,000
2,150,000
2,200,000
2021/2022 2022/2023 2023/2024 2024/2025
1,914,663
1,987,045
2,115,440
2,155,749
All Other
Expenditures
‐
5.00 10.00
15.00 20.00
25.00 2021/2022 2022/2023 2023/2024 2024/2025
22.00 22.00 23.00 23.00
9.5 9.5 10.0 10.0
Staffing
Sworn Non‐Sworn
25 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department POLICE - Uniform Field Services Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 5,113,796 5,216,072
5300 OFFICE EXPENSES 10,810 11,026
General Office Operational Materials and Supplies
5310 SPECIAL DEPARTMENTAL EXPENSE 57,575 58,727
Ammunition and Targets
Traffic Flares
Printing Costs: Citations, FI Cards, DV Handouts
K-9 Maintenance
Penal, Evidence, and Vehicle Code Books
Drinking Water
Engraving Costs: Namepins, Nameplates, and Plaques
Ballistic Vests (3)
Winter Jackets and Rain Gear
Replacement Uniform Shirts and Pants
Uniform Shirts and Pants
Gun Belt and Other Leather Components and Equipment
Badge Replacement and Medals
Shoulder Patches
5330 CLOTHING AND UNIFORM ALLOWANCE 26,500 27,030
Police Chief, Lieutenant
Patrol
Detective
SRO
Narcotics Officer
5350 COMMUNICATIONS 31,500 32,130
Landline Telephone Usage
Wireless Cellular Phone Services
Shasta County Information Technology Dept.
5390‐100 UNLEADED GASOLINE 10,000 10,200
5400 PROFESSIONAL AND SPECIAL SERVICES 41,240 42,065
Booking Fees
Chemical Testing Fees
Sexual Assault Examination Fees
DUI Testing Fees
K-9 Veterinary Services
5410 EQUIPMENT MAINTENANCE 7,800 7,956
Flashlight Repair
RADAR/LIDAR Calibration
Electronic Citation Book Maintenance (2)
Fire Extinguisher Maintenance
001-3126
26 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department POLICE - Uniform Field Services Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5430 MEMBERSHIPS‐SUBSCRIPTIONS‐DUES 11,448 11,677
Shasta County Peace Officer Association Range Fees
Critical Reach
California Police Chiefs Association
International Association of Chiefs of Police
California Police Officer's Association & Journal
Central Sierra Chiefs Associaiton
National Association of School Resource Officers
5440 TRAVEL‐CONFERENCES‐MEETINGS 4,000 4,080
5450 TRAINING 35,000 35,700
Supervisor Leadership Institute
Child Abuse - Sexual Assault
Defensive Tactics Instructor
Homicide Investigation
DUI Seminar
Field Training Officer
Traffic Collision Investigation
Motorcycle Training
Tuition Reinbursement
5530‐5 COMPUTER CHARGES 15,107 15,409
5530‐7 VEHICLE MAINTENANCE CHARGES 349,189 356,173
5530‐8 BUILDING/EQUIPMENT 45,185 46,089
5730 MACHINERY & EQUIPMENT 50,000 51,000
total from page 1 5,299,221 5,405,205
TOTAL 5,809,150 5,925,333
001-3126
27 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department POLICE - Support Services Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 869,857 887,254
5300 OFFICE EXPENSE 7,725 7,880
5310 SPECIAL DEPARTMENTAL EXPENSE 10,000 10,200
Printing Costs
Shelter Costs - Animal Services
Engraving Costs: Namepins, Nameplates, and Plaques
Flags
Badge Replacement and Awards
Annual Reports
5330 CLOTHING ALLOWANCE 6,500 6,630
Division Manager
Division Supervisor
Records Clerk (2)
CSO (Property/Evidence & Parking/AVA)
CSO (Animal Services Officer)
CSO (Code Enforcement Officer)
Citizens on Patrol Program Volunteers
5350 COMMUNICATIONS 49,480 50,470
Landline Telephone Usage
CAD Maintenance
CAD Software Maintenance
5370 RENTS & LEASES 16,500 16,830
Copy Machine Maintenance
Copy Machine Leases
Radio Repeater Tower
5400 PROFESSIONAL AND SPECIAL SERVICES 1,125,000 1,147,500 Pest Control Services
Interpretor Services
Maintenance Contract for Work on Client Access Computers IPSS (Integrated Public Safety System) Fund
Veterinary Services
Haven Humane
Towing Services
Shascom
001-3227
28 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department POLICE - Support Services Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5410 EQUIPMENT MAINTENANCE 16,500 16,830
Maintenance on Office Machines
Equipment Maintenance Contract
5430 MEMBERSHIPS‐SUBSCRIPTIONS‐DUES 100 102
5440 TRAVEL‐CONFERENCES‐MEETINGS 1,500 1,530
5450 TRAINING 5,000 5,100
Continuing Professional Training
Communications Training Officer
5530‐5 COMPUTER CHARGES 10,685 10,899
5530‐7 VEHICLE MAINTENANCE CHARGES 14,216 14,500
5530‐8 BUILDING/EQUIPMENT 42,925 43,784
5570‐008 CONTRIBUTIONS TO OTHER AGENCIES 7,000 7,140
Women's Refuge
Youth Violence Prevention Council
5620 DEBT SERVICE 6,955 7,094
SHASCOM 5% share of building
total from page 1 2,085,062 2,126,763
TOTAL 2,189,943 2,233,742
001-3227
29 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Police - SLESF Grant Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS ‐ Sergeant 100,000 100,000
TOTAL 100,000 100,000
117-3605
30 Parks and Recreation (001-6060,6161,6464,190)
2021/2022 2022/2023 2023/2024 2024/2025
Budget Summary Actual Approved Proposed Proposed
Salaries and Benefits 306,564 354,564 733,142 747,805
All Other Expenditures 1,305,788 2,174,609 500,594 516,029 Total $ 1,612,351 $ 2,529,173 $ 1,233,736 $ 1,263,834
‐ 50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
550,000
600,000
650,000
700,000
750,000
2021/2022 2022/2023 2023/2024 2024/2025
306,564 354,564
733,142 747,805
Salaries
‐
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2021/2022 2022/2023 2023/2024 2024/2025
1,305,788
2,174,609
500,594 516,029
All Other
Expenditures
1.0 2.0
3.0 4.0
2021/2022 2022/2023 2023/2024 2024/2025
2.0 2.0
3.0 4.25
Staffing
31 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Recreation Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 175,492 179,002
5300 OFFICE EXPENSE 4,400 4,488
5310 SPECIAL DEPARTMENTAL EXPENSE 13,000 13,260
5350 COMMUNICATIONS 2,220 2,264
5400 PROFESSIONAL SERVICES 140,000 142,800 Shasta Family YMCA
Class Instuctors
5410 EQUIPMENT MAINTENANCE 500 510
5430 MEMBERSHIPS‐DUES‐SUBSCRIPTIONS 6,167 6,290
5440 TRAVEL‐CONFERENCES‐MEETINGS 1,500 1,530
5450 TRAINING 500 510
5530‐5 COMPUTER CHARGES 9,695 9,889
5530‐8 BUILDINGS/EQUIPMENT 23,406 23,874
TOTAL 376,880 384,418
001-6060
32 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Parks Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 568,803 557,650
5310 SPECIAL DEPARTMENTAL EXPENSE 17,340 17,000 Toilet paper, trash, bags, fertilizer, grass seed
5320 SMALL TOOLS 694 680
5330 CLOTHING ALLOWANCE 600 612
5350 COMMUNICATIONS 500 510
5360 UTILITIES 17,000 17,340
5380 MAINTENANCE OF BUILDING/GROUNDS 5,355 5,462
5400 PROFESSIONAL SERVICES 16 15,750 ,065
5430 MEMBERSHIPS‐SUBSCRIPTIONS‐DUES 170 173
5530‐2 PUBLIC WORKS LABOR CHARGES 60,592 61,804
5530‐5 COMPUTER CHARGES 5,931 6,050
5530‐7 VEHICLE MAINTENANCE 47,793 48,749
5530‐8 BUILDINGS/EQUIPMENT 15,432 15,741
5730 MACHINERY AND EQUIPMENT - -
- -
TOTAL 744,453 759,342
001-6161-85%
33 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Teen Center-City Only Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5360 UTLITIES 3,850 3,927
Electricity for non-shared portion of building only
5530‐2 PUBLIC WORKS LABOR CHARGES 8,911 9,089 Plaza landscaping
5900 TRANSFER OUT 22,500 22,950
To Teen Center Operations Fund (190) for building
expenses and reserve
TOTAL 35,261 35,966
001-6464
34 City of Anderson
Biannual Budget Fiscal Years 2021‐2023
Department Budget Request
(For all materials, services, and supplies)
Department Teen Center Maintenance Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5310 SPECIAL DEPARTMENTAL EXPENSE 1,200 1,260
Materials needed for maintenance and repairs to County
P/H Teen Center Building, such as ballasts, plumbing,
electrical, paint, carpet runners, and other routine
maintenance items
5350 COMMUNICATIONS 2,000 2,000
Landline, Security Services
5360 UTILITIES 9,000 10,000
Gas and Electric Service
City Water
City Sewer
5380 MAINTENANCE OF BUILDINGS/GROUNDS 6,000 6,000
Janitorial supplies and routine maintenance items
5400 PROFESSIONAL SERVICE 33,700 35,000
Shasta County Opportunity Center
Annual carpet cleaning and window cleaning
Fire extinguisher service, locksmith, pest control, misc. 5410 EQUIPMENT MAINTENANCE 2,500 2,500
Elevator Service
HVAC service and maintenance - parts and labor
5530‐2 PUBLIC WORKS LABOR CHARGES 22,742 27,348
Building Maintenance
TOTAL 77,142 84,108
190-6464
35 Public Works (770,771,772,001-4240)
2021/2022 2022/2023 2023/2024 2024/2025
Budget Summary Actual Approved Proposed Proposed
Salaries and Benefits 1,280,349 1,264,628 1,324,607 1,351,099 All Other Expenditures 1,649,517 1,705,156 1,814,346 1,850,633 Total $ 2,929,865 $ 2,969,784 $ 3,138,953 $ 3,201,732
1,220,000
1,240,000
1,260,000
1,280,000
1,300,000
1,320,000
1,340,000
1,360,000
1,280,349
1,264,628
1,324,607
1,351,099
Salaries
1,500,000
1,550,000
1,600,000
1,650,000
1,700,000
1,750,000
1,800,000
1,850,000
1,900,000
2021/2022 2022/2023 2023/2024 2024/2025
1,649,517
1,705,156
1,814,346
1,850,633
All Other
Expenditures
‐
1.0 2.0
3.0 4.0
5.0 6.0
7.0 8.0
9.0 10.0
2021/2022 2022/2023 2023/2024 2024/2025
8.5 8.0
9.75 9.75
Staffing
36 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Public Works Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 1,004,700 1,024,794
5300 OFFICE EXPENSES 900 918
5310 SPECIAL DEPARTMENTAL EXPENSE 20,000 20,400
Barricades, cones, flagging, emergency batteries, rotating lights, sand/gravel, oil, cement, electric supplies, weed hoses, film developing, dump fees, car wash supplies,
cleaners, keys, safety items, first aid supplies, gloves, rope, tape, padlocks, etc.
5320 SMALL TOOLS 4,000 4,080
5330 CLOTHING ALLOWANCE 4,000 4,080
Replacement of orange shirts, rubber boots, rain
gear, safety coats, vests, gloves and protective clothing, 5350 COMMUNICATION 12,000 12,240
Landline, cell phones, Security Services to Corp Yard,
pagers
5360 UTILITIES 12,000 12,240
Gas & Electric Services, Trash Disposal, City Water,
daily operation at Corp Yard
5380 MAINTENANCE OF BUILDINGS AND GROUNDS 1,000 1,020
5400 PROFESSIONAL SERVICES 48,000 48,960
Services required for projects other than City crew at Corp Yard such as pest spraying, fire extinguishers, floor care, and truck hauling.
Includes $5000 for CA Beverage Recycling Program
5410 EQUIPMENT MAINTENANCE 1,000 1,020
770-4141
37 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Public Works Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5420 INSURANCE AND BONDS 3,398 3,466
5430 MEMBERSHIPS‐SUBSCRIPTIONS‐DUES 1,400 1,428
5440 TRAVEL‐CONFERENCES‐MEETINGS 500 510
5450 TRAINING 12,000 12,240
5490 MISCELLANEOUS 1,530 1,500
Physicals for Commercial license 7-employees @ $50.00
Substance Testing, Physicals for new employees
and additional license fees for DMV requirements.
Water certification for 6 men @ $65.00 ea.
Pest applicators certification renewal $50.00
5530‐8 COMPUTER CHARGES 12,072 12,313
5530‐7 VEHICLE MAINTENANCE 150,058 153,059
Fuel, oil, tires, lubrication, labor, etc. for City owned in Street Dept.
5530‐8 BUILDING/EQUIPMENT 71,503 72,933
5550 DEPRECIATION 9,072 9,253
- -
total from page 1 1,107,600 1,129,752
TOTAL 1,369,103 1,396,485
770-4141
38 City of Anderson
Biannual Budget Fiscal Years 2023‐2053
Department Budget Request
(For all materials, services, and supplies)
Department Fleet Maintenance Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 148,685 151,659
5300 OFFICE SUPPLIES 525 536
5310 SPECIAL DEPARTMENTAL EXPENSE 68,250 69,615
Purchase of parts and other materials and equipment.
Also oil, grease, ant-freeze, kerosene, misc. supplies
that are needed in stock such as paper towels, fasteners, lamps, fuses and window cleaner
5320 SMALL TOOLS 2,100 2,142
5330 CLOTHING ALLOWANCE 3,500 3,570
Uniform and coveralls for shop mechanic
Boot allowance for shop mechanic
Boot allowance for Public Works Supervisor
Laundry and linen service
5350 COMMUNICATION AND ALARMS 1,300 1,326
5360 UTILITIES 7,000 7,140
Electric Service
5390 GASOLINE AND DIESEL FUEL 135,000 137,700
For all City Vehicles
5400 PROFESSIONAL AND SPECIAL SERVICES 25,000 25,500
Labor provided by outside service such as alignments,
tire repair, towing, smog checks, machining, painting
of vehicles and Underground Tank Monitoring.
771-4149
39 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Fleet Maintenance Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5410 EQUIPMENT MAINTENANCE 1,000 1,020
5420 INSURANCE AND BONDS 2,977 3,037
5530‐2 PUBLIC WORKS LABOR CHARGES 3,564 3,635
5530‐5 COMPUTER CHARGES 2,946 3,005
5550 DEPRECIATION 176,681 180,215
5620 DEBT SERVICE ‐ 78,753 80,328
Vehicle Loans
Sweeper
5730 MACHINERY AND EQUIPMENT 300,000 306,000
Enterprise Leasing
total page 1 391,360 399,187
TOTAL 957,281 976,427
771-4149
40 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Government Buildings Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 70,946 69,555
5310 SPECIAL DEPARTMENTAL EXPENSE 30,600 30,000
Materials needed for maintenance and repair to Citybuildings such as: ballasts, plumbing, electrical, landscape supplies, paint and other miscellaneous items. Floor mat 5350 COMMUNICATION 1,300 1,326
5360 UTILITIES 85,000 86,700
Gas and Electric Service
5380 MAINTENANCE OF BUILDING/GROUNDS 11,000 11,220
Known maintenance items such as: toilet paper, cleaning supplies, towels, disinfectants, wax, etc.
5400 PROFESSIONAL AND SPECIAL SERVICES 30,000 30,600
Elevator Service, Pest Spray Service, Lock Repair, Fire Carpet and Window Cleaning, Floor Maintenance, Heating
& Cooling Maintenance.
5410 EQUIPMENT MAINTENANCE 6,000 6,120
Elevator repair, Filters for Heating & Cooling System,
repair and replacement items for City Hall, ACO Building, and Police Department
5420 INSURANCE AND BONDS 2,027 2,068
5530‐2 PUBLIC WORKS LABOR CHARGES 124,748 127,243
5550 DEPRECIATION 43,247 44,112
5720 CAPITAL IMPROVEMENTS 150,000 153,000
Replace City Hall Elevator
- -
TOTAL 552,877 563,935
772-4017
41 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Public Works Engineering Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 101,667 103,700
5300 OFFICE EXPENSES 5,000 5,100
5310 SPECIAL DEPARTMENT EXPENSE 5,000 5,100
5320 SMALL TOOLS 800 816
5330 CLOTHING ALLOWANCE 325 332
5350 COMMUNICATIONS 2,200 2,244
Maintenance and monitoring of City Safety alarms
5400 PROFESSIONAL AND SPECIAL SERVICES 125,000 127,500
Engineering consultation, support review of Standard Plan, parcel maps, improvement plans, project design & survey 5530‐5 COMPUTER CHARGES 7,037 7,178
5530‐7 VEHICLE MAINTENANCE CHARGES 12,663 12,916
TOTAL 259,692 264,886
001-4240
42 Wastewater Systems (665)
2021/2022 2022/2023 2023/2024 2024/2025
Budget Summary Actual Approved Proposed Proposed
Salaries and Benefits 893,996 979,708 996,838 1,025,129 All Other Expenditures 1,528,256 987,268 1,148,649 1,156,175 Total $ 2,422,252 $ 1,966,976 $ 2,145,487 $ 2,181,304
800,000
900,000
1,000,000
1,100,000
2021/2022 2022/2023 2023/2024 2024/2025
893,996
979,708 996,838
1,025,129
Salaries
‐
500,000
1,000,000
1,500,000
2,000,000
2021/2022 2022/2023 2023/2024 2024/2025
1,528,256
987,268 1,148,649 1,156,175
All Other
Expenditures
3.0 4.0
5.0 6.0
2021/2022 2022/2023 2023/2024 2024/2025
6.0 6.0 6.0 6.0
Staffing
43 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Wastewater Admin and Debt Service Budget Unit Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 148,649 151,622
5xxx VACATION AND OVERTIME CASH OUTS 3,000 3,000
5420 INSURANCE AND BONDS (Liability and Property) 11,586 11,818 5530‐1 CUSTOMER SERVICE CHARGES 14,215 14,499
5540 ADMIN FEES 110,030 112,231
5550 DEPRECIATION 305,350 311,457
5600 PRINCIPAL 5,500 550
Riverside COPs
5610 INTEREST 7,541 7,279
5900 TRANSFERS 410 418
TOTAL 606,281 612,874
665-4380
44 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Wastewater Collections Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 245,208 258,466
5300 OFFICE EXPENSES 263 263
5310 SPECIAL DEPARTMENTAL EXPENSE 6,000 630
Operational expenses
5320 SMALL TOOLS 750 315
5330 CLOTHING ALLOWANCE AND EXPENSE 1,000 1,000
Boots, raingear, eye and ear protection, rubber boots,
5350 COMMUNICATIONS 3,400 3,400
Phone lines (4 lines to pump stations)
Cell Phones
5360 UTILITIES 5,330 2,200
Electric Service
5370 RENTS AND LEASES 1,200 1,200
Tool Rentals
5400 PROFESSIONAL AND SPECIAL SERVICES 25,000 25,000
(SSMP GIS)
Pest Control
Printing Services: FOG Program
Storm Drain Permit
SWRCB Collection System Permit
Security Service
5410 EQUIPMENT MAINTENANCE 6,000 6,000
665-4381
45 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Wastewater Collections Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5430 MEMBERSHIP‐SUBSCRIPTIONS‐DUES 306 300
5440 TRAVEL‐CONFERENCES‐MEETINGS 500 510
5450 TRAINING 500 510
5490 MISCELLANOUS 1,000 1,020
Certification Testing/Renewal Fees: CWEA, SWRCB &
Department of Health Drug Testing and Physicals
5530‐2 PUBLIC WORKS 17,821 18,177
total page 1 294,151 298,474
TOTAL 314,272 318,997
665-4381
46 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Wastewater Treatment Plant Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 591,675 580,074
5300 OFFICE EXPENSES 1,300 1,326
5310 SPECIAL DEPARTMENTAL EXPENSE 86,520 88,250
Chlorine and Sulfur Dioxide
Lab and chemical supplies, operational expenses
5320 SMALL TOOLS 750 765
5330 CLOTHING ALLOWANCES 1,485 1,515
5350 COMMUNICATIONS 3,000 3,060
5360 UTILITIES 235,600 240,312
Trash disposal
Water bill
Electric Utilities
Shasta County Tax Collector: property tax
5370 RENTS AND LEASES 3,200 3,264
5380 MAINTENANCE OF BUILDINGS/GROUNDS 3,000 3,060
5400 PROFESSIONAL AND SPECIAL SERVICES 106,000 108,120
Laboratory Testing
Bio-Solids Land Application Disposal
Security Services
(Flow Meter Calibrations)
Pest Control
(Water Studies)
RMP and PSM Audits
(Analytical Calibration)
Fire Protection
Shasta County Air Quality Management District
Shasta County Hazardous Material Permit (CUPA)
Mosquito Abatement
Instrumentation
State Water Resources Control Board (SWRCB) NPDES
Permit
665-4382
47 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Wastewater Treatment Plant Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5410 EQUIPMENT MAINTENANCE 53,000 54,060
5430 MEMBERSHIPS‐SUBSCRIPTIONS‐DUES 400 408
California Water Environment Association (CWEA)
5450 TRAINING 2,000 2,040
5490 MISCELLANEOUS 1,400 1,428
Certificate testing and renewal fees: Wastewater (SWRCB) Certificate testing and renewal fees: Water & Distribution Certificate testing and renewal fees (CWEA)
5530‐5 COMPUTER CHARGES 7,938 8,097
5530‐7 VEHICLE MAINTENANCE 87,575 89,327
5730 MACHINERY & EQUIPMENT - -
total page 1 1,020,929 1,041,348
TOTAL 1,173,242 1,196,707
665-4382
48 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Sewer Plant Landscape Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 22,907 23,365
5310 SPECIAL DEPARTMENTAL EXPENSE 3,000 3,060
5320 SMALL TOOLS 120 122
5330 CLOTHING ALLOWANCE 200 204
5350 COMMUNICATIONS 100 102
5360 UTILITIES 2,945 3,004
5380 MAINTENANCE BUILDINGS/GROUNDS 900 918
5400 PROFESSIONAL AND SPECIAL SERVICES 2,363 2,410
5430 MEMBERSHIPS‐SUBSCRIPTIONS‐DUES 30 31
5530‐2 PUBLIC WORKS LABOR CHARGE 10,693 10,907
5530‐7 VEHICLE MAINTENANCE CHARGES 8,434 8,603
TOTAL 51,692 52,726
665-6161 15%
49 Water Systems (660)
2021/2022 2022/2023 2023/2024 2024/2025
Budget Summary Actual Approved Proposed Proposed
Salaries and Benefits 365,372 450,712 551,057 562,078
All Other Expenditures 1,393,521 1,286,700 1,326,585 1,353,057 Total $ 1,758,893 $ 1,737,412 $ 1,877,642 $ 1,915,135
‐
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
550,000
600,000
2021/2022 2022/2023 2023/2024 2024/2025
365,372
450,712
551,057 562,078
Salaries
500,000
750,000
1,000,000
1,250,000
1,500,000
2021/2022 2022/2023 2023/2024 2024/2025
1,393,521
1,286,700 1,326,585 1,353,057
All Other
Expenditures
1.0 2.0
3.0 4.0
5.0 2021/2022 2022/2023 2023/2024 2024/2025
4.5 4.5 4.5 4.5
Staffing
50 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Water Admin and Debt Service Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 230,196 234,800
5xxx VACATION AND OVERTIME CASH OUTS 3,000 3,000
5310 SPECIAL DEPARTMENTAL EXPENSE 315 321
5400 PROFESSIONAL AND SPECIAL SERVICES 12,000 12,240
Credit Card Fees
5420 INSURANCE AND BONDS (Liability and Property) 6,592 6,724 5520 UNCOLLECTIBLE DEBT 2,000 2,040
5530‐1 CUSTOMER SERVICE CHARGES 375,777 383,293
5540 ADMIN FEES 75,325 76,832
5550 DEPRECIATION 231,891 236,529
TOTAL 937,096 955,778
660-4170
51 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Water and Supply Distribution Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 320,861 327,278
5300 OFFICE EXPENSES 1,000 1,020
5310 SPECIAL DEPARTMENTAL EXPENSE 65,000 66,300
Piping, meters, meter lids, meter boxes, repair fittings, safety, items, signs, cones, barricades, and sample
stations, fire hydrant meters, misc. needed items.
5320 SMALL TOOLS 2,000 2,040
5330 CLOTHING ALLOWANCE 1,200 1,224
Rain gear, hard hats, uniforms and boots.
5350 COMMUNICATION AND ALARMS 14,000 14,280
Telephones and alarms
Cell Phones and yard phone charges
5360 UTILITIES 250,000 255,000
Electricity to operate well pumps for City water system 5370 RENTS AND LEASES 1,200 1,224
5380 MAINTENANCE OF BULDINGS/GROUNDS 2,200 2,244
5400 PROFESSIONAL AND SPECIAL SERVICES 50,000 51,000
Engineering consulting fees, laboratory testing fees
backflow device testing, Department of Health permit fees. 5430 MEMBERSHIP‐SUBSCRIPTIONS‐DUES 1,900 1,938
5490 MISCELLANEOUS 500 510
660-4171
52 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Water and Supply Distribution Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5530‐2 PUBLIC WORKS LABOR CHARGES 124,748 127,243
5530‐5 COMPUTER CHARGES 4,499 4,589
5530‐7 VEHICLE MAINTENANCE 51,438 52,467
5727‐xxx WATER PROJECTS 50,000 51,000
Reservoir Maintenance
5730 MACHINERY & EQUIPMENT - -
total page 1 709,861 724,058
TOTAL 940,546 959,357
660-4171
53 Streets and Roads (104,105)
2021/2022 2022/2023 2023/2024 2024/2025
Budget Summary Actual Approved Proposed Proposed
Salaries and Benefits - - - -
All Other Expenditures 1,037,589 1,265,342 1,045,082 1,065,984 Total $ 1,037,589 $ 1,265,342 $ 1,045,082 $ 1,065,984
‐
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
2021/2022 2022/2023 2023/2024 2024/2025
1,037,589
1,265,342
1,045,082 1,065,984
All Other
Expenditures
54 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Gas Tax Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5400 PROFESSIONAL SERVICES 80,000 81,600
5420 INSURANCE AND BONDS 6,808 6,944
5530‐002 PUBLIC WORKS LABOR CHARGES 504,339 514,426
Street maintenance
5530‐005 COMPUTER CHARGES 1,841 1,878
5540 ADMIN FEES 8,868 9,045
5721 GENERAL STREET MAINTENANCE - -
Supplies, contract services, equipment rentals
TOTAL 601,856 613,893
104-4143
55 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department County Gas Tax Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5400 PROFESSIONAL AND SPECIAL SERVICES 6,000 6,120
Annual Audit
5420 INSURANCE AND BONDS 3,063 3,124
5530‐2 PUBLIC WORKS LABOR CHARGES 374,244 381,729
Street maintenance
5530‐5 COMPUTER CHARGES 1,841 1,878
5540 ADMIN FEES 8,868 9,045
5580‐602 TRANSIT OBLIGATION - -
5580‐603 MPO PROGRAMS - -
5721 GENERAL STREET MAINTENANCE 35,000 35,700
Supplies, equipment rentals, contract services
5900 TRANSFER OUT - 106 Street Lighting 14,210 14,494
5900 TRANSFER OUT - 104 Gas Tax - -
TOTAL 443,226 452,091
105-4244
56 Assessments (150,151,152,222,106)
2021/2022 2022/2023 2023/2024 2024/2025
Budget Summary Actual Approved Proposed Proposed
Salaries and Benefits - - - -
All Other Expenditures 320,770 240,252 239,872 242,289
Total $ 320,770 $ 240,252 $ 239,872 $ 242,289
‐
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2021/2022 2022/2023 2023/2024 2024/2025
320,770
240,252 239,872 242,289
All Other
Expenditures
57 City of Anderson
Biannual Budget Fiscal Years 2023-2025
Department Budget Request
(For all materials, services, and supplies)
Department Street Lighting and Landscaping District Budget Unit Object 2023-2024 2024-2025
Number Proposed Proposed
5400 PROFESSIONAL SERVICES 4,000 4,080
Assessment Engineer
5530-2 PUBLIC WORKS LABOR CHARGES 8,911 9,089
5721 GENERAL STREET MAINTENANCE 68,000 69,360
Street Lights electric bills
TOTAL 80,911 82,529
106-4145
58 City of Anderson
Biannual Budget Fiscal Years 2023-2025
Department Budget Request
(For all materials, services, and supplies)
Department South Ridge Terrace - Unit 1 Landscaping Maintenance Budget Unit Object 2023-2024 2024-2025
Number Proposed Proposed
5310 SPECIAL DEPARTMENT EXPENSE 525 536
5360 UTILITIES 550 561
Electric Services
City water for irrigation
5400 PROFESSIONAL SERVICES 7,000 7,140
Assessment Engineers' Report
Landscape Maintenance
5420 INSURANCE AND BONDS 59 60
5530-2 PUBLIC WORKS LABOR CHARGES - -
5540 ADMIN FEES 299 305
TOTAL 8,433 8,602
150-4146
59 City of Anderson
Biannual Budget Fiscal Years 2023-2025
Department Budget Request
(For all materials, services, and supplies)
Department Landscape and Lighting Assessment District No.2006-1 Budget Unit 151-4146 Object 2023-2024 2024-2025
Number Proposed Proposed
5310 SPECIAL DEPARTMENT EXPENSES 1,071 1,092
Irrigation repair, pesticides, plant materials, maintenance items to maintain landscape, fertilizer, miscellanous items such as: oil, weed eater line
5360 UTILITIES 2,000 2,040
Electric Services
City Water for irrigation
5400 PROFESSIONAL SERVICES 16,000 16,320
5420 INSURANCE AND BONDS 113 115
5530-2 PUBLIC WORKS LABOR CHARGES 3,240 3,305
5540 ADMIN FEES 1,486 1,516
5721 GENERAL STREET MAINTENANCE 1,000 1,020
Light Pole Replacement
TOTAL 24,910 25,408
60 City of Anderson
Biannual Budget Fiscal Years 2023-2025
Department Budget Request
(For all materials, services, and supplies)
Department Sanitary Sewer Maintenance District 1-09 Budget Unit Object 2023-2024 2024-2025
Number Proposed Proposed
5350 COMMUNICATIONS 875 893
5360 UTILITIES 1450 1,479
5400 PROFESSIONAL SERVICES 1000 1,020
5410 EQUIPMENT MAINTENANCE 400 408
5420 INSURANCE AND BONDS 45 46
5530-2 SEWER LABOR CHARGE-OUT 6000 6,120
5540 ADMIN FEES 1004 1,024
TOTAL 10,774 10,989
152-4147
61 City of Anderson
Biannual Budget Fiscal Years 2023-2025
Department Budget Request
(For all materials, services, and supplies)
Department Riverside East Assessment District Budget Unit Object 2023-2024 2024-2025
Number Proposed Proposed
5300 OFFICE EXPENSE 200 204
5400 PROFESSIONAL SERVICES 4,500 4,590
Engineer Services and County Admin Fee
5420 INSURANCE AND BONDS 528 539
5600 PRINCIPAL 49,000 51,000
5610 INTEREST 60,616 58,428
TOTAL 114,844 114,761
222-2194
62 Successor Agency (132,223,330)
2021/2022 2022/2023 2023/2024 2024/2025
Budget Summary Actual Approved Proposed Proposed
Salaries and Benefits 52,136 77,231 91,926 93,765
All Other Expenditures 746,285 771,471 651,963 652,522
Total $ 798,421 $ 848,702 $ 743,889 $ 746,287
‐
20,000
40,000
60,000
80,000
100,000
2021/2022 2022/2023 2023/2024 2024/2025
52,136
77,231
91,926 93,765
Salaries
550,000
600,000
650,000
700,000
750,000
800,000
2021/2022 2022/2023 2023/2024 2024/2025
746,285
771,471
651,963 652,522
All Other
Expenditures
‐
1.0 2.0
3.0 2021/2022 2022/2023 2023/2024 2024/2025
1.0 1.0 1.0 1.0
Staffing
63 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Low Moderate Income Housing Fund Budget Unit Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 13,286 13,552
5300 OFFICE EXPENSE 100 102
5310 SPECIAL DEPARTMENTAL EXPENSE 105 107
5340 ADVERTISING 100 102
5400 PROFESSIONAL AND SPECIAL SERVICES 7,500 7,650
(Annual Audit, other misc.)
5420 INSURANCE AND BONDS 852 869
5430 MEMBERSHIP‐SUBSCRIPTIONS‐DUES 300 306
5440 TRAVEL‐CONFERENCE‐MEETINGS 300 306
5450 TRAINING 200 204
5530‐5 COMPUTER CHARGES 3,825 3,902
5530‐8 BUILDING/EQUIPMENT 1,286 1,312
5540 ADMIN FEES 5,004 5,104
TOTAL 32,858 33,515
132-5155
64 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Redevelopment Property Tax Trust Fund (RPTTF) Budget Unit Object 2023‐2024 2024‐2025
Number Proposed Proposed
5310 SPECIAL DEPARTMENTAL EXPENSES - -
5600 PRINCIPAL PAYMENTS 270,000 275,000
2015 Bonds
5610 INTEREST 212,125 204,288
2015 Bond
5900 TRANSFER‐Successor Agency Admin Costs 105,591 107,703 TOTAL 587,716 586,990
223-5155
65 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department Successor Agency Admin Costs Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 78,640 80,213
5300 OFFICE EXPENSES 2,100 2,142
5310 SPECIAL DEPARTMENTAL EXPENSE 1,000 1,020
5350 COMMUNICATIONS 500 510
5400 PROFESSIONAL AND SPECIAL SERVICES 17,000 17,340
Audit
Bond Admin Costs
Annual Trustee Admin Fees/Disclosure
5420 INSURANCE AND BONDS 521 531
5430 MEMBERSHIP‐DUES‐SUBSCRIPTIONS 500 510
5440 TRAVEL‐CONFERENCES‐MEETINGS 2,500 2,550
5450 TRAINING 500 510
5530‐5 COMPUTER CHARGES 6,423 6,551
5530‐8 BUILDING/EQUIPMENT 5,144 5,247
5540 ADMIN FEES 8,487 8,657
TOTAL 123,315 125,781
330-5155
66 Grants (121,128)
2021/2022 2022/2023 2023/2024 2024/2025
Budget Summary Actual Approved Proposed Proposed
Salaries and Benefits 35,997 36,335 36,916 37,654
All Other Expenditures 67,585 172,877 172,877 176,335
Total $ 103,581 $ 209,212 $ 209,793 $ 213,989
25,000
50,000
2021/2022 2022/2023 2023/2024 2024/2025
35,997 36,335 36,916 37,654
Salaries
‐
50,000
100,000
150,000
200,000
2021/2022 2022/2023 2023/2024 2024/2025
67,585
172,877 172,877 176,335
All Other
Expenditures
‐
0.1 0.1
0.2 0.2
0.3 0.3
0.4 0.4
0.5 0.5
2021/2022 2022/2023 2023/2024 2024/2025
0.5 0.5 0.5 0.50
Staffing
67 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department HOME Program Income Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5310 SPECIAL DEPARTMENTAL EXPENSE 840 857
5400 PROFESSIONAL SERVICES 7,000 7,140
Portfolio Management
Home Application
5650 Loans 100,000 102,000
TOTAL 107,840 109,997
121-5295
68 City of Anderson
Biannual Budget Fiscal Years 2023‐2025
Department Budget Request
(For all materials, services, and supplies)
Department CDBG Program Budget Unit
Object 2023‐2024 2024‐2025
Number Proposed Proposed
5xxx SALARIES AND BENEFITS 36,916 37,654
5310 SPECIAL DEPARTMENTAL EXPENSE 525 536
5340 ADVERTISING (Public Hearings) 500 510
5400 PROFESSIONAL SERVICES 7,000 7,140
5450 TRAINING 200 204
5530‐5 COMPUTER CHARGES 614 626
5540 ADMIN FEES 6,198 6,322
5650 HOUSING REHAB LOANS 50,000 51,000
TOTAL 101,953 103,992
128-5495
69 AGENDA ITEM
June 20, 2023, City Council Meetingj
Approved for Submittal By:
To Be Presented By:
aniel, Director of Ope rations and
istration and Jeff Kiser, City Manager
To:
Through:
Honorable Mayor and Members of the Anderson City Council Jeff Kiser, City Manager
From: Jennifer McDaniel, Director of Operations and Administration and Jeff Kiser, City Manager Date: June 20, 2023
lsueJECT
Consider Appeal of Condition No. 28 for Tentative Parcel Map 22-02 (Metro)
I RECOMMENDATION
The City Manager recommends that the City Council:
1. Review this staff report and background information including the project staff report
2. Open the public hearing for the appeal and consider public testimony.
3. Deny the appeal for Condition of Approval No. 28 for Tentative Parcel Map 22-02 and uphold the May 22, 2023 decision and findings of the Anderson Planning Commission.
I DISCUSSION and BACKGROUND
OWNER: Betty J. Metro, Trustee, 3928 Golf Drive, Redding, CA 96002 REPRESENTATIVE: Attorney Jeff Swanson
LOCATION: The project site is located on the west side of McMurry Drive opposite Ganyon Drive.
ITEM 7.0b PAGE1 6/20/2023
DESCRIPTION: The proposal consists of a tentative parcel map for a three-parcel, commercial land division. The original 2.18-acre parcel will be divided into three parcels, approximately 0.73 acres each. The project site is zoned General Commercial (C-1) with General Plan designation of Commercial (C). The property is currently vacant with WAPA powerlines and one WAPA tower on the west side adjacent the western property boundary and 1-5.
Environmental Determination: This project has been determined to be categorically exempt from the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15315 (Minor Land Divisions).
BACKGROUND AND DISCUSSION
The applicant has requested approval of a parcel map for a three-parcel land division. The original 2.18-acre parcel will be divided into three parcels of approximately 0.73 acres each. The project site is currently zoned General Commercial (Cl) with General Plan designation of Commercial (C). The property is currently undeveloped with the exception of WAPA power lines which traverse the rear of the property in a 100-foot-wide easement adjacent to 1-5. All proposed parcels will have direct access to McMurray Dr.
The project site is currently zoned General Commercial (Cl) with General Plan designation of Commercial (C) and the surrounding uses are as follows:
North:
South:
East:
~ :
General Commercial (Cl) - Anderson Walk-In Clinic
General Commercial (Cl) - Round Table Pizza
McMurray Dr. and General Commercial (Cl) - Commercial business Interstate 5
Title 16 of the Anderson Municipal Code (AMC) establishes regulations governing the division of land in the City of Anderson, in addition to regulations established by the State Subdivision Map Act. The proposed parcel map complies with the lot standards provided in AMC Section
16.14.040 and with zoning standards for lot design in the zoning district required by AMC Section 17.18.040 - Building Site Requirements.
The proposed project would subdivide APN 201-620-067 (2.18 acres) into three (3) parcels. The resulting parcels will be approximately 0. 73-acres each. Proposed parcel size is consistent minimum building site requirements pursuant to AMC Section 17.18.040. The proposed land division is also consistent with the Commercial (C) General Plan land use designation.
On May 22, 2023, the Anderson Planning Commission held a public hearing to consider approval of Tentative Map 22-02, including all 28 conditions of approval. Following the public hearing and discussion, the Planning Commission voted to approve the map and conditions. The Planning Commission Staff Report, Resolution and Conditions of Approval are attached to this staff report for the Council's review.
On May 25, 2023, the City received a letter from attorney Jeff Swanson on behalf of the property owner requesting an appeal of the Planning Commission's approval of Tentative Map 22-02.
Specifically, Mr. Swanson asked for reconsideration of Condition of Approval No. 28, which ITEM 7.0b PAGE2 6/20/2023
requires the developer to construct the full frontage improvements for all three lots when the first lot is developed. The appeal requests that the property owner construct the frontage improvements as they develop each lot. That is the sole item being appealed to the City Council.
A copy of the letter from Mr. Swanson is attached to this report for the Council's review.
The appeal is timely pursuant to Anderson Municipal Code section 16.20.10. Pursuant to section
16.20.30, the City Council has the authority to overrule or modify the Planning Commission decision and issue findings within 10 days of the public hearing.
Condition of Approval 28
The specific condition of approval the applicant is seeking to appeal is No. 28, which provides the following:
Prior to final building inspection, full frontage improvements shall be constructed according to the City's Construction Standards including five (5) foot sidewalks, vertical curb and gutter, pave-out, striping, stenciling, traffic and street signs as required by the Public Works Department. This Condition (#28) will be implemented with the initial development (first lot to develop) of the recorded, final map.
The rationale behind the condition of approval by the Anderson Public Works Department was to ensure appropriate drainage and pedestrian accessibility exists between the parcels if there are delays between the development of each parcel. If the public improvements are constructed as each lot is developed, then it will result in pooling of water in the undeveloped parcel and lack of pedestrian access across the property. The frontage in question for all three lots is only 476 feet.
Additionally, due to the unique nature of the properties, the development will involve the realignment of McMurray Drive. If only one parcel is developed at a time, then only a partial realignment will occur. This becomes most problematic if parcel 1 and 3 are developed, leaving parcel 2 with the current alignment. As a practical matter, the realignment of the roadway for all three parcels should occur at the same time.
Importantly, this City has imposed this same condition on other developments near this property and seeks consistency in that regard. Recently, the same condition of approval was imposed on the Quick Quack development across the street on McMurry. Quick Quack was required to develop all parcels that were divided at the same time, not just the parcel where Quick Quack was developed. A similar condition was also recently imposed on the Maverik gas station down the street from the Applicant's property. The City seeks to avoid the perception that certain developments are being treated unequally and wants to impose these conditions in a uniform manner.
In the notice of appeal, the Applicant references the piecemeal frontage improvements imposed on Round Table Pizza, McDonalds, and Taco Bell, requesting the same. As the Council is aware, those developments occurred decades ago and have resulted in the issues discussed herein. The development for both Quick Quack and Maverik have occurred within the last couple years and reflect the present standards of the City.
ITEM 7.0b PAGE3 6/20/2023
In summary, if the Condition of Approval is amended as requested by the Applicant, the result will be (1) incomplete drainage and pedestrian access in the development area; (2) inconsistent realignment of the roadway; and (3) inconsistent requirements imposed on developers following the conditions of approval imposed on Quick Quack and Maverik. For these reasons City Staff is recommending denial of the appeal upholding the Planning Commission decision approving Tentative Map 22-02.
Public Notice:
A Public Hearing Notice was published in the Record Searchlight newspaper providing the required 10-day notice.
I ATTACHMENT
A. May 22, 2023 Planning Commission Staff Report
B. May 25, 2023 Notice of Appeal from Jeff Swanson
C. Planning Commission No. 23-05 approving Tentative Parcel Map 22-02 along with the 28 Conditions of Approval included as Exhibit A.
Cc: Jeff Swanson
Frank Lehmann
Bruce Grove
Lisa Lozier
ITEM 7.0b PAGE4 6/20/2023
SWANSON LAW OFFICE
2515 Park Marina Drive, Sic. 102 · Redding, California 96001-2831 Tel. 530.225.8773/ Fax 530.232.2772
Received
MAY 2 5 2023
Jeffery J. Swanson
jcff@·jswansonlaw.com
Anderson City Clerk
vi" emuil & lumd de/frery
Anderson City Council
City of Anderson
1887 Howard Street. 3tJ Floor
Anderson. CA 96007
May 25. 2023
Re: Notice of Appeal-Metro Tentative Parcel Map 22-02
Dear Council Members:
I represent Betty J. Metro. who owns the property on McMurray Dri\'e in Anderson. identified as APN 201-620-067: the property is the subject of the above-referenced Tentative Parcel Map 22-02.
The purpose of this letter is to appeal. pursuant to Anderson Municipal Code section 16.20.0 I 0. the Planning Commission ·s approval of Parcel Map 22-02 with Condition of Appro\ al #28 as drafted. The Planning Commission approved Parcel Map 22-02 on Monday, May 22. 2023. This notice of appeal is timely as it is being filed within 5 days from the date of the decision.
Parcel Map 22-02 divides the subject parcel into three parcels. Condition of Approval number 28 requires that with the initial development of the first parcel. full frontage improvements along all three parcels must be constructed. including five foot sidewalks. vertical curb and gutter. pave-out. striping. stenciling. tratlic and street signs. A copy of the staff report is attached to this notice for your convemence.
Mrs. Metro is appealing the decision to request that Condition 28 be modified so that the frontage improvements for each of the three parcels be constructed only as a particular parcel is developed. and not along all three parcels when the first lot is developed. A lot by lot improvement requirement would be consistent \Vith the way all the other parcels along McMurray haYe been de\'eloped in the past (McDonalds. Popeyes. Round Table Pi7Za. Taco Bell. Rite Aid. etc.) J>ri:~c:nt 1:,. \Ir~. \ ktro <locs not knO\\ \\ hat spcci tic businc~sc~ or de, clopcrs ,, ill be bu:- i ng and de, eloping the parcels. nor their access needs. such as whether one or two driwways \,·ill be needed or where those dri\ eways will be located on each parcel. As Condition :--lo. 28 presently reads. ,, hen the first lot sells and de\'elops. she would be in a position of having to construct full frontage improvements across all lots. Those improvements could conflict with the development plans of later buyers of the remaining two parcels. which would require substantial renovation to Anderson City Council
Re: Notice of Appeal-Metro TPM 22-02
May 25. 2023
the frontage improvements. Having to demolish curb. gutter and sidewalk to confcmn to a new purchaser"s design would be a substantial waste of time. money and resources.
I also would like to point out that when this issue was raised at the Planning Commission hearing. the Commissioners expressed suppo11 for the change to Condition No. 28 requested by our surveyor. Frank Lehmann. However. the Commissioners questioned whether they had the authority to change the conditions proposed by staff and for that reason did not adopt any change.
For the foregoing reasons, Mrs. Metro is simply asking that the development of her parcels be treated the same as others who developed by way of parcel maps along Mc Murray dtfre and that Condition 28 be modified to read:
28. Prior to final building inspection. full frontage improvements for the parcel being developed shall be constructed according to the City's Construction Standards including five (5) foot sidewalks. vertical curb and gutter. pave-out. striping. stenciling. traffic and street signs as required by the Public Works Department.
Thank you for your consideration.
Very truly yours.
enc.
cc: Christy White. City Clerk (cwhite1?,ci.anderson.ca.us) Betty J. Metro
Frank Lehmann
SUBJECT:
CITY OF ANDERSON PLANNING COMMISSION
Staff Report and Recommendations
For Meeting on May 22, 2022
Agenda Item 4.1
Tentative Parcel Map 22-02 (Metro)
Property Owner: Betty J Metro, Trustee, 3928, Golf Drive, Redding, CA 96002 Applicant: Frank Lehmann, 358 Hartnell Ave, Suite C, Redding CA 96002 Location: The project site is located on the west side of McMurry Drive, opposite Ganyon Drive.
PROJECT DESCRIPTION: The proposal consists of a tentative parcel map for a three-parcel, commercial land division. The original 2.18-acre parcel will be divided into three parcels, approximately 0.73 acres each. The project site is zoned General Commercial (C-1) with General Plan designation of Commercial (C). The property is currently vacant with WAPA powerlines and one WAPA tower on the west side adjacent the western property boundary and 1-5.
Environmental Determination: This project has been determined to be categorically exempt from the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15315 (Minor Land Divisions).
STAFF RECOMMENDATION:
1. Review the staff report, Tentative Parcel Map, and environmental determination.
2. Open the public hearing and consider public testimony.
3. After closing the public hearing, adopt Planning Commission Resolution No. 23-05, making the environmental determination and approving Tentative Parcel Map 22-02 (Metro), subject to the required findings and conditions of approval (see Planning Commission Resolution No. 23-02, (Attachment A).
RECOMMENDED MOTION:
"I move that the Commission adopt Planning Commission Resolution No. 23-05 approving Tentative Parcel Map 22-02 (Metro), finding that the project is categorically exempt from environmental review, and subject to the required findings and conditions of approval contained in the staff report."
Approved for Submittal: ---~-c ..... aa .......... L ____ ~-~---· ----------- Lisa Lozier, Contract Planner Development Services Department - Planning Division
Tentative Parcel Map 22-02(Metro) Page 1 or 4 May 22, 2023 BACKGROUND AND DISCUSSION:
The applicant has requested approval of a parcel map for a three-parcel land division. The original 2.18-acre parcel will be divided into three parcels of approximately 0.73 acres each.
The project site is currently zoned General Commercial (Cl) with General Plan designation of Commercial (C). The property is currently undeveloped with the exception of WAPA power lines which traverse the rear of the property in a 100-foot wide easement adjacent to I-5. All proposed parcels will have direct access to McMurray Dr.
ZONING:
The project site is currently zoned General Commercial (Cl) with General Plan designation of Commercial (C) and the surrounding uses are as follows:
NQtlh:
S2lllh:
East:
~:
General Commercial (Cl) - Anderson Walk-In Clinic
General Commercial (Cl) - Round Table Pizza
McMurray Dr. and General Commercial (Cl) - Commercial business Interstate 5
ANALYSIS:
Title 16 of the Anderson Municipal Code (AMC) establishes regulations governing the division of land in the City of Anderson, in addition to regulations established by the State Subdivision Map Act. The proposed parcel map complies with the lot standards provided in AMC Section
16.14.040 and with zoning standards for lot design in the zoning district required by AMC Section 17.18.040 - Building Site Requirements.
The proposed project would subdivide APN 201-620-067 (2.18 acres) into three (3) parcels.
The resulting parcels will be approximately 0.73-acres each. Proposed parcel size is consistent minimum building site requirements pursuant to AMC Section 17.18.040. The proposed land division is also consistent with the Commercial (C) General Plan land use designation.
AGENCY COMMENTS AND PUBLIC NOTICE:
Comments on the proposed parcel map request were received from the Anderon Fire District, City of Anderson Public Works Department and Planning Department. All recommendations and requirements have been incorporated into the recommended conditions of approval.
A 10-day public hearing notice of the subject project was published in the Record-Searchlight and mailed notices posted in accordance with noticing requirements provided in AMC Section
16.06.090 - Public Hearing and Notice. No public comments on the project have been received at the Planning Department at the time of this report.
TENTATIVE PARCEL MAP FINDINGS:
Based on the evaluation of the project by staff and the information in the record, staff is recommending the Planning Commission make the following findings for approval as required by AMC Chapter 16.06.100 and that no substantial evidence has been presented that would require disapproval of the Project pursuant to Government Code Section 66474 of the State Tentative Parcel Map 22-02(Metro) Page 2 of 4 May 22, 2023 Subdivision Map Act. Specifically, staff recommends that the Planning Commission find that:
1. The proposed division of the property is consistent with all applicable policies of the General Plan for the Commercial (C) General Plan land use designation. The configuration of parcels is appropriate for commercial development consistent with the General Commercial (Cl) zoning district.
'
2. The proposed division of property is in conformance with the design requirements of Title 16, Chapter 16.14 - Standards and Requirements of the AMC and with zoning standards for lot design in the General Commercial (Cl) zoning district required by AMC Section 17.18.040, subject to compliance with the conditions of approval.
3. The site is physically suitable for the type and density of the proposed development.
Constraints affecting development potential are subject to building and site improvement plans, coordination and development in accordance with Caltrans and the Western Area Power Association (WAPA), and commercial requirements of Chapter
17.18.040 for General Commercial (Cl) development. Current develop meets these requirements.
4. The design of the proposed division will not cause substantial environmental damage.
Both proposed parcels have existing development. Building permits have been approved for all existing development. Adequate measures have been applied through the conditions of approval and the City's adopted development standards to address any potential future development.
5. The design of the proposed division and improvements will not cause public health and safety problems. Adequate measures have been applied through the conditions of approval and the City's adopted development standards to address any potential concerns related to public health and safety, including but not limited to provision of utilities to the property, drainage, fire protection and safe and reasonable access to the site.
6. No substantial evidence has been presented that would require disapproval of the Project pursuant to Government Code Section 66474 of the State Subdivision Map Act.
7. The design and location of the subdivision does not require easements to be granted for public access.
ENVIRONMENTAL DETERMINATION:
The project is categorically exempt from the California Environmental Quality Act (CEQA) pursuant to Section 15315, Class 15 (Minor Land Divisions). A Categorical Exemption Section 15315 consists of the division of property in urbanized areas zoned for residential, commercial, or industrial use into four or fewer parcels when the division is in conformance with the General Plan and zoning, no variances or exceptions are required, all services and access to the proposed parcels to local standards are available, the parcel was not involved in a division of a larger parcel within the previous 2 years, and the parcel does not have an average slope greater than 20 percent.
Tentative Parcel Map 22-02(Metro) Page 3 of4 May 22, 2023 Attachment( s)
A. Resolution No. 23-05 (for TPM 22-02)
a. Exhibit A - Conditions of Approval
B. Site Location Map
C. Tentative Parcel Map 22-02
Cc: Betty Metro, Trustee
Frank Lehmann, Applicant, Representative
Jennifer McDaniel, Director of Operations and Administration Liz Cottrell, Assistant City Manager
Bruce Grove, Contract Planner
Tracy Day, Planning Technician
Copy to File: TPM 22-02
Tentative Parcel Map 22 -02(Metro) Page4 of 4 May 22, 2023 P.C. RESOLUTION NO. 23·0S
A RESOLUTION OF THE PLANNING COMMISSION
OF THE CITY OF ANDERSON
APPROVING TENTATIVE PARCEL MAP 22·02
{METRO)
WHEREAS, an application has been filed by Betty J. Metro to allow the division of Assessor's Parcel Number (APN) 201·620-067 (2.18 acres) into three (3) parcels of approximately 0.73 acres each; and
WHEREAS, the City of Anderson Planning Commission has reviewed the project pursuant to the requirements of the California Environmental Quality Act, and makes the required findings as set forth below; and
WHEREAS, the approval of the project requires approval of a Tentative Parcel Map including the required findings as set forth below; and WHEREAS, a public hearing was held on May 22, 2023, which was duly noticed pursuant to Government Code §65090 in a paper of general circulation and mailed notice was sent to surrounding property owners; and
WHEREAS, the City of Anderson Planning Commission considered public comments, the information in the record and a report from the Development Setvices Department.
NOW THEREFORE, BE IT RESOLVED by the Planning Commission of the City of Anderson:
A. With regard to environmental review, the Planning Commission makes the following finding:
This project has been determined to be categorically exempt from the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15315 (Minor Land Divisions) as the project would subdivide APN 201-620-067 into two (3) parcels located in an urbanized commercial area.
The project is exempt under Section 15315, as it consists solely of the subdivision of land designated General Commercial (C-1) in conformance with this designation. Furthermore, no variances or exceptions are required for the proposed project, all services and access to the proposed parcels and available, the parcel has not been involved in a division of a larger parcel within the previous 2 years, and the parcel does not have an average slope greater than 20 percent.
]
Attachment A• PC Resolution No. 23-05, for TMP 22-02 (Metro) B. With regard to the Tentative Parcel Map, the Planning Commission makes the following findings pursuant to Anderson Municipal Code Section 16.06.100 - Commission Action:
1. The proposed division of the property is consistent with all applicable policies of the General Plan for the Commercial (C) General Plan land use designation.
The configuration of parcels is appropriate for commercial development consistent with the General Commercial (Cl) zoning district.
2. The proposed division of property is in conformance with the design requirements of Title 16, Chapter 16.14 - Standards and Requirements of the AMC and with zoning standards for lot design in the General Commercial (Cl) zoning district required by AMC Section 17.18.040, subject to compliance with the conditions of approval.
3. The site is physically suitable for the type and density of the proposed development. Constraints affecting development potential are subject to building and site improvement plans, coordination, and development in accordance with Caltrans and the Western Area Power Association (WAPA), and commercial requirements of Chapter 17.18.040 for General Commercial (Cl) development. Current develop meets these requirements.
4. The design of the proposed division will not cause substantial environmental damage. Both proposed parcels have existing development. Building permits have been approved for all existing development. Adequate measures have been applied through the conditions of approval and the City's adopted development standards to address any potential future development.
5. The design of the proposed division and improvements will not cause public health and safety problems. Adequate measures have been applied through the conditions of approval and the City's adopted development standards to address any potential concerns related to public health and safety, including but not limited to provision of utilities to the property, drainage, fire protection and safe and reasonable access to the site.
6. No substantial evidence has been presented that would require disapproval of the Project pursuant to Government Code Section 66474 of the State Subdivision Map Act.
7. The design and location of the subdivision does not require easements to be granted for public access.
2 Attachment A- PC Resolution No. 23-05, forTMP 22-02 {Metro) C. The Planning Commission approves Tentative Parcel Map 22-02 (Metro) subject to the conditions as set forth in Exhibit A attached to this resolution.
PASSED AND ADOPTED this 22nd day of May 2023, by the following vote:
AYES: Commissioner Grant, Fookes, Hawkins and Chair Barnett NOES:
ABSENT: Commissioner Warren
ABSTAIN:
ATTEST:
Bruce Grove, City Contract Planner
Planning Commission Secretary
Ron Barnett, Chairman
3 Attachment A· PC Resolution No. 23-05, forTMP 22-02 (Metro) GENERAL:
EXHIBIT A
OF PLANNING COMMISSION RESOLUTION NO. 23-05
CONDITIONS OF APPROVAL FOR
Tentative Parcel Map 22-02 (Metro)
1. In accordance with the Anderson Municipal Code Chapter 16.06, tentative map approval is granted for Tentative Parcel Map 22-02, allowing the division of 2.18 acres into two (3) parcels intended for General Commercial (C-1) development, as reflected in on the plans received by the City, dated October, 2022. This approval does not grant entitlement for development on the property beyond those improvements existing as of the date of this approval.
2. The final parcel map shall be prepared in accordance with these conditions and the tentative parcel map as approved by the Planning Commission on May 22, 2023. The requirements of a condition shall prevail in the event that there is inconsistency between a condition and information, or data presented on the tentative parcel map.
3. Prepare and record a final parcel map. The applicant shall note the approval of this tentative map shall expire 2 years from the effective date unless an extension has been approved in accordance with the Subdivision Map Act, Section 66452.6.
4. Violation of the requirements of this approval (including violations of conditions and safeguards established in connection with the conditions) shall constitute a violation of this approval and the requirements of the Anderson Municipal Code.
5. All building and site improvement plans shall be coordinated and developed in accordance with the requirements of Cal trans and the Western Area Power Association (WAPA).
6. The applicant shall defend, indemnify, and hold harmless the City of Anderson, its officers, employees or agents from any claim, action or proceeding against the City or its officers, employees, or agents to attack, set aside, void, or annul any approval or condition of approval of the City of Anderson concerning this project. The City shall promptly notify the applicant of any claim, action or proceeding concerning the project and the City shall cooperate fully in the defense of the matter. The applicant shall either, at the City's discretion, undertake defense of the matter and pay the City's associated legal costs, or will advance funds to pay for defense of the matter by the City Attorney.
ANDERSON FIRE DISTRICT:
7. All applicable codes and ordinances shall apply including but not limited to the current adopted California Fire Code (CFC), current adopted California Building Code (CBC), Title 19 CCR and those portions of California Code of Regulations, Title 24, adopted by the State Fire Marshal's Office.
Conditions of Approval, Tentative Parcel Map 22·02 (Metro)
8. Ordinance 2018-01 of the Anderson Fire District shall be observed for vegetation management on properties less than an acre.
PLANNING:
9. Prior to the issuance of a grading permit the applicant shall obtain any necessary permits from the California Department of Fish and Wildlife (CDFW), U.S. Army Corps of Engineers (Corps), and California Regional Water Quality Control Board (RWQCB).
10. The applicant shall obtain all state and federal water quality permits where required, prior to any site disturbance.
11. The applicant shall comply with the City's water efficient landscape standards as required provided in Chapter 17.63 of the Anderson Municipal Code.
12. If, during the course of development, any archaeological, historical, or paleontological resources are uncovered or otherwise detected or observed, construction activities in the area affected shall cease and the City shall be notified immediately. A qualified archaeological professional must then be retained by the developer to investigate the discovered cultural object to determine its significance. If the cultural object is deemed potentially significant by the archaeologist, appropriate treatment and measures shall be followed in accordance with applicable laws, as reviewed and approved by the City, prior to the resumption of work in the affected area.
13. All proposed future development must meet the applicable requirements of Anderson Municipal Code Chapter 15.22.080 - Provisions for flood hazard reduction.
PUBLIC WORKS:
14. New utilities to service development of each parcel, including electric, telephone, and cable are to be installed underground. Electric lines are to be extended in accordance with PG&E requirements.
15. The Developer shall be responsible for all costs associated with the relocation or modification of utility facilities necessitated by the construction of improvements required as a condition of approval of this project. Other utilities may require reimbursement for project-related costs as well.
16. Separate utility connections and meters are to be provided for each parcel.
17. Development improvements are to conform to the Anderson Municipal Code and the Construction Standards as approved by the Director of Public Works.
Conditions of Approval, Tentative Parcel Map 22-02 (Metro)
18. A current title report is to be submitted with the final map.
19. All work within the City's right of way shall require an Encroachment Permit.
20. Utilities within the project, including, but not limited to, electric, cable television, and telephone shall be installed underground and shall not cross parcel boundaries.
21. Sewer lines, waterlines, drainage improvements, electric-service and any necessary street dedications are to be provided in accordance with Anderson Municipal Code , Anderson Sewer and Water Master Plans, and as otherwise specified by the Public Works Department.
22. The Final Parcel Map submitted for recordation shall include an electronic copy of the map in a format acceptable to the Public Works Department. The applicant is responsible for all Engineering cost associated with checking and recordation of the Final Map.
23. When applicable, a Stormwater Pollution Prevention Plan (SWPPP) must be prepared and obtained prior to construction activities in order to identify potential pollutants and to eliminate or reduce those pollutants from entering storm drains.
24. Prior to issuance of a grading permit, the applicant shall submit a post-construction stormwater plan for approval by the Public Works Director. The post-construction stormwater plan shall conform to the City's NP DES Phase II Small MS4 program permit.
If the City does not have it's own post-construction LID procedures in place, the applicant shall follow the requirements published by the City of Redding.
25. Prior to issuance of a building permit all applicable City impact fees shall be paid.
26. A minimum 5-foot-wide public service easement shall be provided adjacent to all road right-of-ways unless otherwise required by other utilities. Evidence of recorded easements shall be provided prior to final building inspection.
27. The developer shall install and dedicate to the City of Anderson streetlights at all locations designated by the Public Works Department not to exceed intervals of 150 feet on opposing sides of the roadway frontage with a maximum spacing on one side of 300 feet. When applicable, streetlights shall also be installed at all intersections. The developer shall pay for all costs of installation of these lights and operating costs for a period of five (5) years after acceptance by the City.
28. Prior to final building inspection, full frontage improvements shall be constructed according to the City's Construction Standards including five (5) foot sidewalks, vertical curb and gutter, pave-out, striping, stenciling, traffic and street signs as required by the Public Works Department. This Condition (#27) will be implemented with the initial development (first lot to develop) of the recorded, final map.
Conditions of Approval, Tentative Parcel Map 22-02 (Metro) Property Data
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COUNTY OF SHASTA
STATE OF CALIFORNIA
October - 2022
':~~~~ 358 Hartnen Ave - Suite ·c· Redding, Califomia 96002 (530) 241-2596 Phone
[email protected]
11!1
Attachment C
AGENDA ITEM
June 20, 2023, City Council Meeting
To:
Through:
Honorable Mayor and Members of the Anderson City Council Jeff Kiser, City Manager
Date: June 20, 2023
!SUBJECT
Consider Appointment of Two Council Members to Ad-Hoc Steering Committee to Develop a Cities and County Plan to Address Homelessness
I RECOMMENDATION
Appoint two Council Members to serve as members on an ad-hoc Steering Committee to Develop a Cities and County Plan to Address Homelessness. !FISCAL IMPACT
Participation on the ad-hoc committee will not impact the General Fund.
I DISCUSSION and BACKGROUND
Homelessness is a significant humanitarian cns1s. Even so, California lacks a comprehensive plan to address it effectively and equitably. Despite significant investments and partnerships between the state and local governments, our response to helping those who are unhoused is fragmented and lacks clear lines of responsibility, accountability and sustainability.
On April 18, 2023, the Shasta County Board of Supervisors endorsed a letter of support for the California State Association of Counties (CSAC) comprehensive plan to address ITEM 8.3 PAGE1 6/20/2023
homelessness, AT HOME. The AT HOME is designed to be a collaborative effort which recognizes that local officials understand local challenges and are best equipped to develop solutions that work for their residents.
The AT HOME plan provides for the development of a Local Plan to address homelessness in Shasta County. The County and Cities are determined to work with our state to implement a comprehensive plan to help those who are unhoused or at risk of becoming unhoused in our communities. No one level of government is solely responsible for the homelessness crisis. As such, the intent is to develop a comprehensive and coordinated plan that includes all levels of government. While the AT HOME plan works its way through the system, there is an opportunity for the local entities to work on development of a similar plan for Shasta County. It is felt that the creation of a steering committee consisting of elected officials and City and County administrative officials is necessary to accomplish this task and to chart a successful path forward. The plan will:
• Clearly define city and county roles for standing up and supporting shelters, permanent supportive housing, encampment outreach, and encampment clean-up. • Coordinate resources in a collaborative way to address the highest-priority homeless needs in our community.
• Develop a county-wide plan with clear and established goals and responsibilities. • Allocate funding commensurate with the responsibilities each entity has within the plan and provide for maximum local flexibility to be used in accordance with established goals and outcomes.
• Establish necessary Management Committee(s) to provide clear responsibilities aligned to the authority, resources, and a commitment to collaboration.
I ATTACHMENT
1. California State Association of Counties (CSAC) At Home Comprehensive Plan ITEM 8.3 PAGE2 6/20/2023
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A COMPREHENSIVE PLAN TO ADDRESS HOMELESSNESS
Homelessness is THE humanitarian crisis of our time. Despite significant investments by the state and local governments, California lacks a comprehensive plan to address it effectively and equitably. The current approach to helping those who are unhoused is fragmented and lacks clear lines of responsibility, accountability and sustainability. This must change.
To make meaningful progress in helping those who are unhoused, the California State Association of Counties (CSAC) offers the 'AT HOME' Plan. Counties are determined to work with our federal, state and local partners, and in partnership with the Governor and the Legislature, to implement this comprehensive plan to help those who are unhoused or at risk of becoming unhoused in our communities.
A : CCOUNTABILITV ; '
Clear responsibilities aligned to authority, resources, and flexibility for an levels of government
No one level of government is solely responsible for the homelessness crisis. We need to develop a comprehensive and coordinated plan that includes all levels of government. The undertow of massive economic and systemic inequities, as well as a tangled web of decisions made by well-intentioned policies and programs built over decades, continues to stymie efforts to support those who are unhoused or at risk of becoming unhoused.
■ Clearly define city and county roles for siting and supporting shelters, siting permanent supportive housing, encampment outreach, and encampment clean-up.
■ Commit ongoing funding - one-time funding is neither sustainable nor conducive to maintaining programs. ■ Work with the state and cities from start to finish, require the submission of countywide or regional plans with established, clear goals and responsibilities.
• Allocate funding commensurate with the responsibilities each entity has within the plan and provide for maximum local flexibility to be used in accordance with established goals and outcomes.
T RANSPARENCV I
Integrate and expand data to improve program effectiveness Current data systems and data sharing do not support an integrated case management approach to helping those who are unhoused or at risk of becoming unhoused. • Integrate and expand data systems to enhance transparency and allow for data-driven decision making. ■ Enhance existing health, social services and state and local criminal justice data systems to provide more robust data on the immediate and long-term needs of individuals and better manage institutional discharges.
H OUSING
Increase and maintain housing units across the spectrum There is a significant shortage of housing in California, especially affordable housing to support aged, disabled and very low-income residents.
■ Increase resources needed to acquire, build and operate housing solutions across the full housing continuum, especially permanent supportive housing for individuals with complex needs. ■ Increase flexibility and streamlining to generate more affordable housing projects. ■ Create flexible housing subsidies and modify federal Housing Choice Vouchers to help more individuals utilize rental assistance to maintain housing.
•
n
UTREACH
Develop sustainable outreach systems and increase workforce to support these systems There is a significant shortage of Health and Human Services {HHS) workers to manage the programs and services that assist with addressing homelessness in California. In addition to identifying ways to support and build this workforce, new classifications that leverage lived experience and support housing navigation are also needed. To further strengthen and stabilize this system, federal funding should be obtained for many of these critica I activities.
• Recruit, train and retain a robust HHS workforce and consider new certifications for workers in housing and other fields.
• Leverage additional federal funding for outreach and rapid response. ■ Expand training and quality improvement incentives for law enforcement and probation responding to unhoused individuals.
J~·; ITIGATION
• Strengthen safety net programs .,~ Counties run or administer most health and human services programs on behalf of the state. These programs serve as the safety net in California, and we must strengthen these programs to prevent individuals from becoming homeless.
■ Provide adequate funding for county administration of safety net programs to ensure eligible individuals can be enrolled and receive the services they need timely.
■ Increase the availability of and access to programs and services that provide screening, treatment, and recovery services for substance use disorder.
■ Increase flexibility for county behavioral health funding to maximize federal Medi-Cal funds and expand the reach of county behavioral health investments for the unsheltered population.
E CONOMIC OPPORTUNITY , • I
Create employment and education pathways, as well as supports for basic needs Specialized education and career programs and services are needed to support the economic opportunity and long-term self-sufficiency of those who are formerly homeless or at risk of experiencing homelessness, including justice-involved individuals, veterans, older Californians, and former foster youth. ■ Update local workforce development and investment boards to address employment for unhoused populations and work with California Community Colleges to develop programs that support the formerly unhoused. ■ Increase accessible programs for justice-involved individuals to receive training and overcome employment barriers. • Continue and expand efforts to assist more qualifying aged, blind, and disabled persons to obtain SSI/SSP benefits and expand subsidized housing placements for these populations.
FOR MORE INFORMATION, CONTACT:
Danielle Bradley
CSAC Legislative Analyst for Health, Human Services and Homelessness [email protected]
'!110/23
®
WWW.COUNTIES.ORG (~~(
California State Assoc1at1011 of Counties
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A COMPREHENSIVE PLAN TO ADDRESS HOMELESSNESS rmr I
CCOUNTABILITV
Clear responsibilities aligned to authority, resources, and flexibility for all levels of government
Counties and cities across California are leading and collaborating to provide solutions to homelessness.
Many counties and cities have already forged countywide plans that bring together cities, tribal governments, continuums of care, housing authorities, managed care plans, and community based organizations. To effectively address homelessness statewide and increase accountability, partnerships and plans are necessary. This will involve cities and counties coming together with clearly defined roles, responsibilities, and actions needed to address homelessness.
The state can support local governments by aligning fiscal incentives in a way that supports defined responsibilities and collaboration. The Homeless Housing, Assistance and Prevention (HHAP) grants have been an important flexible funding source to support local efforts to address homelessness and recent distributions have encouraged the submission of joint plans for overlapping jurisdictions. More state actions that further local coordination are warranted.
In order to build a comprehensive and accountable system, not only must there be plans with clearly defined roles, responsibilities, and actions, but there also must be ongoing funding from the state. Local governments have made significant investments to address homelessness. However, counties and cities are not able to make long-term commitments to a comprehensive system of care with one-time state funding and will not be able to maintain the level of services temporarily supported by the federal COVID-19 related funding and HHAP funding. Sustained state funding, paired with local flexibility and technical assistance, is necessary to achieve continued and sustained progress on homelessness and to meet measurable goals aligned to investments and authority.
Current state and federal funding streams that support homelessness efforts are fraught with complexity and support a patchwork of programs administered by different governmental entities. This has often resulted in actions by different entities that are not aligned and accountable to measurable goals. The current funding structure has led to fractured decision making and administrative convolution that hinder progress in addressing homelessness.
TO IMPROVE ACCOUNTABILITY, THE FOLLOWING ACTIONS ARE RECOMMENDED:
■ Consolidate HHAP grant and reporting countywide or within a multi-county region to support a countywide or regional plan with one fiscal agent. In some instances, such as large counties with big cities, a countywide plan with multiple fiscal agents may be accommodated. Allocations through the fiscal agent will be determined by the agreed upon plan and commensurate with the level of roles and responsibilities that each county and city has within the plan. Continuums of care would also be allocated funding through the fiscal agent consistent with assigned responsibilities under the countywide plan. It is critical that these plans are built and approved by counties and cities that are ultimately responsible and accountable to constituents for the implementation of the plan and have unique authority to site required infrastructure.
AT HOME: ACCOUNTABILITY
• Provide HHAP funding ongoing to support one countywide or regional plan to address homelessness. • As a condition of receiving HHAP funding, counties and cities must agree to a defined set of roles and responsibilities related to homelessness that shall minimally include, unless otherwise determined:
• Counties have the responsibility for health and social safety net programs on behalf of the state and administer these services in a manner that reaches individuals at risk of or experiencing homelessness. • Counties have the responsibility to provide specialty mental health and substance use disorder services to lowincome persons and administer these services in a manner that reaches individuals at risk of or experiencing homelessness.
• Cities shall be responsible for siting, funding, and supporting shelters for the unsheltered population within their jurisdiction. Counties shall be responsible for siting, funding, and supporting shelters for the unsheltered population within the unincorporated areas of the county. Shelter beds needed shall be determined by the concentration of homelessness in each incorporated and unincorporated jurisdiction. • Cities shall be responsible for siting permanent supportive housing within their jurisdiction. Counties shall be responsible for siting permanent supportive housing within the unincorporated areas of the county. • Cities shall be responsible for clean-up and sanitation of encampments within their jurisdiction. Counties shall be responsible for clean-up and sanitation of encampments in unincorporated areas of the county. These responsibilities are done with an understanding of state and federal responsibility for clean-up and sanitation of encampments on state-owned properties and federal lands, respectively. • Clearly define responsibilities for cities and counties related to encampment outreach. ■ Funded entities must submit a local homelessness action plan that includes clear outcome goals on a range of metrics, including how the plan addresses equity. Funded entities can be held accountable to these goals only to the extent that the state provides sufficient funding for the reasonable costs of the interventions identified to achieve those goals.
• Maximize local flexibility for uses of this funding in order that funded entities have the ability to best utilize this funding at the local level to achieve the goals of the homelessness action plan. Improve flexibility and understanding of diverse local conditions in designing requirements for local plans. ■ Provide enhanced technical assistance, especially to those jurisdictions with limited resources, staffing, and community partners.
■ Provide performance-based funding for countywide plans that meet metrics in reducing homelessness. Funded entities should be rewarded for aggressive goals and achieving success. ■ Establish a minimum county amount to ensure that smaller counties can sufficiently support staffing and programs. Relying on Point-in-Time (PIT) counts solely for allocations can negatively impact counties with severe winter weather. Minimum allocations are a consistent feature of many health and human services programs. • Consider consolidating or redesigning other related programs and funding streams that support homelessness efforts, such as rental assistance and encampment resolution, to further simplify and streamline funding. 2 3/10/23
mammma
A COMPREHENSIVE PLAN TO ADDRESS HOMELESSNESS mmr
T RANSPARENCV
~ Integrate and expand data to improve program effectiveness An accountable system to address homelessness
requires transparency. Current data systems and
data sharing are fragmented and do not support
case management-type approaches for addressing
homelessness. Improved data systems are important
to improve effectiveness of countywide systems.
Some counties have used temporary federal and state
funds to support new data systems to better serve the
unhoused population.
In addition, there is currently considerable inefficiency in delivering services to homeless individuals who
are in and out of institutional settings. One new
opportunity for improvement is the Data Exchange
Framework (DxF) under the California Health and
Human Service Agency, which requires certain health
care entities, and encourages county health, public
health, and social services, to participate in better
data sharing across health and human services to
serve the needs of the whole person.
Without meaningful data systems it will be challenging
for the state and local governments to demonstrate
transparency about progress and improve outcomes,
especially given the myriad of entities that support
local efforts to reduce homelessness.
FOR MORE INFORMATION, CONTACT:
Danielle Bradley
CSAC Legislative Analyst for Health, Human Services and Homelessness [email protected]
TO IMPROVE TRANSPARENCY, THE
FOLLOWING ACTIONS ARE RECOMMENDED:
■ Provide funding and technical assistance
to support more robust data systems with
case management and secure data sharing
capabilities, including the infrastructure
needed to integrate to the DxF.
■ Standardize data collection and planning
around institutional discharge.
• Pursue enhancements to existing health,
social services, and state and local criminal
justice data systems to provide more robust
data on the immediate and long-term
housing needs of individuals.
• Increase the number of users with
Homeless Data Integration System (HDIS)
access in each local jurisdiction and support
expanded users county-wide that can
input into local Homeless Management
Information Systems (HMIS}.
3/10/23
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WWW COUNTIES ORG (~~(
Cal1fom1a St.:ito ,'1ssoc1at1on of Counties
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A COMPREHENSIVE PLAN TO ADDRESS HOMELESSNESS mr
H : OUSING
Q Increase and maintain housing units across the spectrum There is a significant housing shortage across the full housing continuum in California and the supply of permanent, affordable housing continues to be a considerable challenge to addressing homelessness. This is especially true for affordable housing to support Californians who are aged, disabled, justice involved, and/or have significant mental health or substance use disorder needs. Many jurisdictions also lack the infrastructure needed to provide basic shelter or interim housing to the unhoused population. In response to the COVID-19 pandemic, significant temporary federal and state funds were invested to increase capacity and provide housing and income protections to very low-income Californians, but many of those sources have expired or are expiring.
Siting shelters and supportive housing often draws significant resistance from community members, and counties and cities must continue to work to remove these barriers and identify and support the development of infrastructure needed to address homelessness. However, local governments do not have the tools and funding needed to develop these units to scale. Low-income housing projects are most often financed with a combination of tax-exempt bonds, federal and state tax credits, as well as other local funding sources. The state and federal sources of funding are significantly oversubscribed, which is limiting the number of projects that can go forward, especially in areas of the state that do not have large contributions from philanthropy for this purpose. Local governments have all too often seen projects stalled when local communities object to new housing, particularly for the most vulnerable populations.
TO ACCELERATE THE DEVELOPMENT OF HOUSING AND SHELTERS NEEDED TO ADDRESS
HOMELESSNESS AND HELP INDIVIDUALS MAINTAIN THEIR HOUSING, THE FOLLOWING ACTIONS ARE RECOMMENDED:
■ Advocate for more federal and state support to build and maintain housing for low-income Californians and develop creative financing models to increase the feasibility of more projects. ■ Increase the development and operational support of permanent supportive housing and other housing tailored to support individuals with complex/high needs, including individuals with behavioral health needs, or justice involvement, including recovery residences.
• Create and fund flexible housing subsidies to supplement existing rental assistance efforts that could be targeted toward specific populations, such as older adults, individuals with disabilities, and individuals with behavioral health conditions.
■ Increase the value, portability, and number of federal Housing Choice Vouchers. This could also include flexibility to serve individuals with unique challenges including behavioral health conditions. This could be achieved through a California or multi-state demonstration project or other action by the federal Department of Housing and Urban Development (HUD) or Congress.
• Provide separate and sufficient funding for housing for CARE Act participants.
AT HOME: HOUSING
■ Provide alternate funding mechanisms to reduce local development and construction fees, such as the state's Infill Infrastructure Grant Program.
• Address significant barriers of well-intentioned tools and processes being used to block projects or create local challenges to growth.
■ Categorically exempt all permanent supportive housing, shelters, and transitional housing that meet specified criteria from CEQA review.
■ Combine and streamline the variety of existing state housing programs to focus these resources on creating permanent affordable housing. For example, the Department of Housing and Community Development has approximately 20 active state housing-related grant programs in 12 categories. Consolidating existing programs and adjusting statutory eligibility requirements can help focus these streams of funding to address the most critical aspects needed to construct permanent housing to address and prevent homelessness. 2 • Streamline a variety of existing development and construction-related statutes and codes to reduce the complexity of planning, permitting, and constructing affordable housing. This should focus on ensuring statutory requirements in Government, Public Resources, Health and Safety Codes as well as the Building Standards Code regulations work coherently to incentivize and streamline the delivery of affordable, equitable and safe housing. ■ Pursue policies that allow additional temporary safe parking, gathering sites, and other non-traditional, innovative housing options.
■ Remove additional state requirements for non-entitlement jurisdictions for HOME Investments Partnerships Program (HOME) and the Community Development Block Grant (CDBG) program funding. • Advocate for flexibility in county social safety net programs to support housing stability and prevent homelessness.
• Advocate for several policy changes at the federal level:
• Restore the 12.5 percent federal low-Income Housing Tax Credits that expired at the end of 2021. • lower the SO percent test to 25 percent to decrease the amount of private activity bonds needed to access the housing tax credit.
• Increase the statutory cap of Project-Based Vouchers (PBVs) from 20 percent to SO percent. • Replace Fair Market Rental formulas with reasonable rate rental formulas.
FOR MORE INFORMATION, CONTACT:
Danielle Bradley
CSAC Legislative Analyst for Health, Human Services and Homelessness [email protected]
3/10/23,
©
WWW.COUNTIES.ORG (~~(
Cc1l1fornii.1 State 1\ssoc1atio11 of Counties
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A COMPREHENSIVE PLAN TO ADDRESS HOMELESSNESS 1mr
UTREACH
n Develop sustainable outreach systems and increase workforce to support these systems
Addressing homeless encampments shifted
considerably after the Martin v. City of
Boise decision and during the COVID-19
pandemic with public health guidance issued
by both the federal and state governments.
Working to connect individuals living in
homeless encampments with services
and housing requires considerable efforts
by counties, cities, and other partners.
However, outreach and casework around
encampments are not covered activities
under any of the state and federal
entitlement programs, including Medi-Cal.
Many successful local efforts have been
implemented using one-time state and
federal funding to coordinate the outreach
and casework needed to transition persons
living in encampments into housing, and
continuing those efforts is critical.
County governments and other levels of
government are currently facing the most
difficult labor market in decades. There are
significant and well documented challenges
to recruiting, training, and retaining qualified
staff especially in behavioral health and
social worker classifications. These types
of workers, as well as leveraging lived
experience and creating new trained
classifications, are necessary to expand the
service and provider network sufficiently
to support comprehensive homelessness
services, especially to support housing
navigation.
THE FOLLOWING ARE RECOMMENDED ACTIONS TO
IMPROVE OUTREACH AND RESOLUTION TO HOMELESS
ENCAMPMENTS:
• Develop statewide street outreach through a new pre~
approved Medi-Cal Administrative Activities Plan and
structure to maximize federal reimbursement for these
activities, as well as pursue other avenues for federal funding for outreach, rapid response, follow up, and
individual retention activities.
■ Expand training incentives for law enforcement
and probation related to responding to individuals
experiencing homelessness.
• Identify the specific skills that are needed for a homeless response system workforce and develop training, coaching, and support programs. This includes leveraging lived
experience and developing skills that are needed to help individuals navigate the housing landscape.
■ Consider creation of certification for workers in the housing field and homelessness navigator field.
Professionalizing work on housing and homelessness
would help highlight the specialized knowledge required to be effective practitioners helping individuals with housing issues. This could be achieved through a state, community college, local government, and health plan partnership. ■ Support the integration of the new community health
worker benefit through the managed care plans with the
homelessness outreach system and county behavioral
health.
■ Provide support for regional hubs for training and
workforce resources statewide.
3/l0/23
FOR MORE INFORMATION, CONTACT:
Danielle Bradley
CSAC Legislative Analyst for Health, Human Services and Homelessness db rad ley@cou nti es.o rg
(•)
www.couNrirs.ono U~( . Callforn ,1 Stal(? 1\ssoc1at1 on of Counties mammmm
A COMPREHENSIVE PLAN TO ADDRESS HOMELESSNESS
I M ITIGATION I
• Strengthen safety net programs
Counties run or administer eligibility for most health and human services programs on behalf of the state and federal governments. The major programs include CalWORKs, Medi-Cal, mental health and substance use disorder services, In-Home Supportive Services, Child Welfare Services, Adult Protective Services, and Calfresh. Counties also are responsible for administering a General Assistance program for indigent individuals who are not eligible for the state CalWORKs program. Successful implementation of these core health and social services programs are the front lines of preventing homelessness. This is the safety net in California.
State supports and initiatives are essential for effective health and human services programs. However, funding is often prescriptive and not aligned to the cost of service delivery through a skilled and trained workforce or reflective of actual county costs. Furthermore, the infrastructure grants and other state grant opportunities are often complex and challenging for counties to maximize, especially smaller counties. The state should make efforts to maximize federal resources through Medi-Cal that can be deployed to support serving individuals experiencing homelessness. The state should also consider streamlining reporting and providing additional flexibility when allocating funding to counties to allow for additional local efforts that will focus on preventing homelessness across the programs administered by the counties. Ensuring counties have sufficient resources to administer these key programs will help individuals maintain their health, self-sufficiency, and housing.
THE FOLLOWING ARE RECOMMENDED ACTIONS TO IMPROVE MITIGATION EFFORTS FOR
INDIVIDUALS EXPERIENCING HOMELESSNESS AND TO PREVENT INDIVIDUALS FROM BECOMING HOMELESS:
■ Increase flexibility for county behavioral health funding to maximize federal Medi-Cal funds and expand the reach of county behavioral health investments for the unsheltered population. ■ Ensure adequate funding and resources for county administration of key safety net programs to ensure eligible individuals can be enrolled and receive the services they need timely. • Pursue opportunities to obtain matching federal funds including Medi-Cal Administrative Activities and claiming for social services, health, and behavioral health activities to help stretch investments. • Continue support and partnership on the California Behavioral Health Community-Based Continuum Demonstration federal waiver request (Institutions for Mental Disease or IMO) to increase reimbursement for short-term inpatient costs.
• Leverage funding and coordination opportunities with the recent approval of the federal Medicaid 1115 demonstration waiver that will establish a coordinated community reentry process and provide for a targeted set of Medi-Cal services to youth and adults in state prisons, county jails, and youth correctional facilities for up to 90 days prior to release.
AT HOME: MITIGATION
• Provide state funding for county conservatorship activities, which are currently underfunded. There is a growing demand for these services and resources must also be provided for any expanded duties or increased populations served.
• Increase opportunities for counties to participate in California Advancing and Innovating Medi-Cal (CalAIM) for homelessness supports.
2 • Seek federal approval to make housing support services a guaranteed Medi-Cal benefit that managed care plans must offer within CalAIM.
• Increase the payment levels for individuals with a mental health condition residing in board and care facilities and other applicable facilities.
• Increase state funding to expand availability of and access to programs and residential treatment that provide recovery services for substance use disorder.
3/10/23
mammma
A COMPREHENSIVE PLAN TO ADDRESS HOMELESSNESS mmr
El CONOMIC OPPO:RTUNITV I , I
~ Create employment and education pathways, as well as supports for !!..J basic needs
To address homelessness over the
long-term, there must be a goal
and focus on employment, selfsufficiency, and the ability to cover basic needs for formerly homeless
individuals. Specialized education
and career supports are needed
for formerly homeless, including
justice-involved individuals,
veterans, and former foster youth,
to help support economic stability
and opportunity.
Counties need additional support to
build these programs. These efforts
should be in collaboration with the
key entities that provide services
to and employ individuals. Finally,
programs must recognize the unique
challenges individuals face and
provide supports for their needs and
help them maintain employment.
TO DEVELOP AND SCALE THESE PROGRAMS, THE
FOLLOWING RECOMMENDATIONS SHOULD BE
CONSIDERED:
• Require local workforce development/investment boards to update plans to address this population in coordination with counties and cities.
• Work with California Community Colleges to develop programs that support those who are currently or formerly unsheltered. • Support accessible programs for formerly homeless justiceinvolved individuals to receive training and overcome employment barriers.
■ Provide resources for supported education and employment model programs.
• Encourage investment in statewide peer support services and certification to employ individuals who are formerly homeless to assist in outreach, recovery, treatment, and case management. • Support efforts that strive to create economic opportunities for all populations, including urban, suburban, rural, and disadvantaged communities.
• Continue and expand efforts to assist more qualifying aged, blind, and disabled persons obtain SSI/SSP benefits and expand subsidized housing placements for these populations.
3/10/23
To:
Through:
From:
Date:
lsueJECT
AGENDA ITEM
I June 20, 2023 City Council Meetin~
Approved for Submittal By:
Honorable Mayor and Members of the Anderson City Council Jeff Kiser, City Manager
Liz Cottrell, Assistant City Manager /Finance Director
June 20, 2023
2021-2022 Annual Comprehensive Financial Report
jRECOMMENDATION
The Assistant City Manager /Finance Director recommends that the City Council:
Receive and file the annual report.
I FISCAL IMPACT
There is no fiscal impact of the proposed receive and file action.
I DISCUSSION and BACKGROUND
Introduction
Each year, the City Finance Director prepares an Annual Comprehensive Financial Report, or Annual Report, to serve multiple purposes, including presentation of financial data to the City Council and many other interested parties. AGT audited these financial statements.
ITEM 8.5 PAGE1 06/20/2023
Audit Committee
On April 18, 2006, the City Council adopted Ordinance No. 740, establishing an Audit Committee. In accordance with this ordinance, the Mayor and Vice Mayor are members of the Audit Committee. Also, in accordance with this ordinance, the City Manager appointed the Auditor-Controller for Shasta County, as the third member of the Audit Committee to serve as the outside member of the Audit Committee with expertise in public accounting and finance. Nolda Short, the Auditor-Controller attended the Audit Committee meeting.
Also attending the Audit Committee meeting this year were AGT Partner Robert Griffith, Assistant City Manager /Finance Director, and the Finance Office Manager. The audit committee met on June 12, 2023. Items discussed were the City financial statements for the year ended June 30, 2022, the accompanying management discussion and analysis, and preparations for the planned 2022-2022 audit.
2021-2022 Uhiblia=bts
The Finance Director would like to take this opportunity to briefly review the Annual Report highlights with the City Council. A public review copy of the Annual Report is also available in the City Clerk's Office.
Highlights of the 2021-2022 Annual Report include:
• Clean Audit Opinion. Independent auditing firm AGT audited the City's financial statements for the fiscal year ending June 30, 2022. AGT provided the City with an unqualified audit opinion letter, indicating that the financial statements fairly reflect the City's financial condition on June 30, 2022. AGT will be attending the Council meeting this evening if there are any questions for Robert Griffith about the audit services provided.
• General Fund Results. For purposes of financial statement presentation, the General Fund is comprised of the following funds: General, Mosquito Serenade, Teen Center, PEG Fees. General Fund revenues exceeded General Fund expenditures by $2,824,532, which resulted in an increase to General Fund Reserves. The year-end General Fund reserve increased to $5,949,794 of which $81,212 is non-spendable and $255,672 $5,612,910 is unassigned. Expressed as a percentage of annual General Fund expenditures of $11,149,926, the unassigned General Fund reserve balance stood at 51 o/o on June 30, 2022, above the Council goal of 20% to 25% of expenditures. • This increase in General Fund reserves is due to receipt of $2,542,922 in American Rescue Act Funds. These are one-time funds that are being used for renovations in City parks such as repaving of River Splash lot, Playground replacement and Amphitheater renovation.
• In general, Sales Tax revenues increased from the 2020-2021 fiscal year by 8%, Transient Occupancy Tax increased by 16% in 2020-2022. Property Tax revenue increased by 15.6% in 2021-2022.
ITEM 8.5 PAGE2 06/20/2023
• Gas Tax Fund Results. Gas Tax Fund revenue exceeded Gas Tax Fund expenditures net transfers by $302,369 in fiscal year 2021-2022. The year-end Gas Tax Fund balance increased to $1,921,340.
• Former Anderson Redevelopment Agency Funds. The Anderson Redevelopment Agency (ARA) was dissolved as of January 31, 2012, per AB lX 26. For more information and details, please see Note 15 of the Financial Statements. • Proprietary Funds Results. Proprietary funds experienced a change in net position before contributions and transfers as follows:
Water Fund
Sewer Fund
Internal Service Funds
• GASB68
$(25,056)
$(179,934)
$(228,851)
Total Net Position $4,394,850
Total Net Position $6,711,693
Total Net Position $(408,472)
The City is reporting a Net Pension Liability of $8,703,954. This is a decrease of $4,863,053 from the prior year. To gain some perspective on this liability, the City of Anderson reports a Net Position of $46,824,259. The Miscellaneous Group is reporting a Net Pension Liability of $5,460,213 and the Safety Group is reporting $3,243,741. The City also reported pension expense of $659,514. AGT will provide additional detail regarding the reporting of Net Pension Liability or GASB 68. Please see Note 8 in the financial statement for more information regarding pension reporting. • GASB87
In fiscal year 2021-2022 the City was required to implement GASB Statement 87, Leases. GASB 87 requires financial reporting of certain lease assets and liabilities. For information on GASB 87 see Note 7.
• Recommendations in Management Letters. In the fiscal year 2021-2022 audit, AGT had no recommendations for strengthening the internal controls. Management agrees with these recommendations and will provide refresher training on those controls.
Thanks and A1,1preciation
The Finance Director would like to take this opportunity to thank the AGT audit personnel, as well as all the employees of the Finance Department for their work in the preparation of the financial statements and in planning and performing the annual audit. The Finance Director would also like to thank Mayor Gallagher, Vice Mayor Neutze and Nolda Short for their valuable contributions to the Audit Committee.
I ATTACHMENTS
1. Annual Comprehensive Financial Report for Fiscal Year Ended June 30, 2022.
2. Report to the Audit Committee.
ITEM 8.5 PAGE3 06/20/2023
CPAs '& Advisors
CITY OF ANDERSON
Anderson, California
REPORT TO THE AUDIT COMMITTEE
June 30, 2022
P.O. Box 158 • 205 N. Mt. Shasta Blvd., Suite 300 • Mt. Shasta, California 96067 • (530) 926-3881 • Fax (530) 926-6296 1726 Court Street • Redding, California 96001 • (530) 241-3881 • Fax (530) 241-6296 • E-mail [email protected]
To the Audit Committee
City of Anderson
Anderson, California
We have audited the financial statements of City of Anderson (the City) as of and for the year ended June 30, 2022, and have issued our report thereon dated June 14, 2023. Professional standards require that we advise you of the following matters relating to our audit.
Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated November 10, 2022, our responsibility, as described by professional standards, is to form and express opinions about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.
Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the City solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.
We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process.
However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.
Planned Scope and Timing of the Audit
The audit was conducted outside of the planned scope and timing we previously communicated to you due to delays encountered during the audit.
Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, our firm, and our network firms have complied with all relevant ethical requirements regarding independence.
Safeguards have been implemented to reduce the threats on our independence. These safeguards include: continuing education related to independence and ethics requirements; external review of our firm’s quality control system; our firm’s internal policies and procedures which are designed to monitor compliance with the independence requirements; and the involvement of another firm partner who is responsible for completing an independent quality control review of the financial statements as well as the significant conclusions within with the audit analysis.
Significant Risks Identified
We identified the following significant risks:
Management override – standard audit risk
Journal entries – fraud risk
Supplemental budget appropriations without council approval – fraud risk Qualitative Aspects of the City’s Significant Accounting Practices Significant Accounting Policies Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the City is included in Note 1 to the financial statements. As described in Note 1 to the financial statements, during the year, the City changed its method of accounting for Leases by adopting Governmental Accounting Standards Board (GASB) Statement No. 87, Leases. Accordingly, the cumulative effect of the accounting change has been reported in Note 1. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions, and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.
Significant Accounting Estimates Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments.
The most sensitive accounting estimates affecting the financial statements are the receivables, the accrued liabilities for pensions, lease receivables and payable, and the liability/asset for the workers’ compensation and general liability self‐insurance plans.
Management’s estimates of receivables are based on historical experience. Management’s estimates of the net pension liability and related balances for the deferred inflows/outflows of resources for the defined benefit pension plan administrated by CalPERS are based on an actuarial determination using various actuarial assumptions, which are described in the notes to the financial statements.
Management’s estimates of lease receivables and payables are based on contracts with lessees and lessors using the estimated incremental borrowing rate. Management’s estimate of the liability/asset for self‐insurance is based on actuarial reports and information received from the JPA monitoring these programs. We evaluated the key factors and assumptions used to develop the estimates and determined that they are reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.
Financial Statement Disclosures Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The financial statement disclosures are neutral, consistent, and clear.
Significant Difficulties Encountered During the Audit
Although we received full cooperation of management and believe that we were given direct and unrestricted access to the City’s books and records, we encountered significant difficulties in performing and completing the audit process. Principally, these difficulties related to the implementation of GASB Statement No. 87 which contributed to the significant audit delays and added to the time and related cost of the audit.
Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. The attached schedule summarizes uncorrected financial statement misstatements whose effects in the current and prior periods, as determined by management, are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
Uncorrected misstatements or matters underlying those uncorrected misstatements could potentially cause future‐period financial statements to be materially misstated, even though the uncorrected misstatements are immaterial to the financial statements currently under audit.
In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures.
The material misstatements that we identified as a result of our audit procedures were brought to the attention of, and corrected by, management. The attached schedule summarizes corrected financial statement misstatements.
Disagreements With Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the City’s financial statements or the auditors’ report. No such disagreements arose during the course of the audit.
Circumstances that Affect the Form and Content of the Auditor’s Report For purposes of this letter, professional standards require that we communicate any circumstances that affect the form and content of our auditor’s report.
As discussed in the notes to the financial statements, the City implemented SAS No. 134 changing the format of the report to present the opion section first, followed by the basis for opinion.
Representations Requested From Management
We have requested certain written representations from management, which are included in the management representation letter date June 14, 2023.
Management’s Consultations With Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.
Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the City, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, significant events or transactions that occurred during the year, operating and regulatory conditions affecting the City, and operating plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the City’s auditors.
Other Information in Documents Containing Audited Financial Statements Pursuant to professional standards, our responsibility as auditors for other information, whether financials or nonfinancial, inlcuded in the City’s annual reports, does not extend beyond the financial information identified in the audit report, and we are not required to perform any procedures to corroborate such other information. However, in accordance with such standards, we have read the information and considered whether such information, or the manner of its presentation, was materially inconsistent with its presentation in the financial statements.
Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements.
This report is intended solely for the information and use of the Audit Committee, City Council, and management of the City of Anderson and is not intended to be and should not be used by anyone other than these specified parties.
AGT CPAs & Advisors
Redding, California
June 14, 2023
City of Anderson
ADJUSTING JOURNAL ENTRIES
June 30, 2022
Account Description Debit Credit
Adjusting Journal Entries JE # 103
156-0000-1106000 A/R - Due from Other Gov'ts 1,271,461.00 156-0000-2204000 Unearned Revenues 1,190,768.00
156-0000-4636000 ARPA 2021 1,190,768.00
156-0000-4636000 ARPA 2021 1,271,461.00
Total 2,462,229.00 2,462,229.00
To recognize total ARPA revenue in the 21/22 fiscal year.
City of Anderson
PROPOSED JOURNAL ENTRIES
June 30, 2022
Account Description Debit Credit
Proposed Journal Entries JE # 1
001-2020-5750000 Unrealized (Gain) Loss on LAIF 143,365.00 001-0000-1100140 Local Agency - Public Deposit 143,365.00 Total 143,365.00 143,365.00
To adjust LAIF to Fair Market Value, audit identified
City of Anderson
Anderson, California COMPREHENSIVE ANNUAL FINANCIAL REPORTJune 30, 2022 CPAs '& Advisors City of Anderson
TABLE OF CONTENTSJune 30, 2022
Page
Number
INTRODUCTORY SECTIONLetter of Transmittal 1
Organizational Chart 5
City Council and Administrative Personnel 6
FINANCIAL SECTIONIndependent Auditors’ Report 8
Management’s Discussion and Analysis (Required Supplementary Information) 13 Basic Financial StatementsGovernment‐wide Financial Statements Statement of Net Position 25
Statement of Activities 27
Fund Financial Statements
Balance Sheet – Governmental Funds 29
Reconciliation of Fund Balances to Net Position – Governmental Activities 31 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds 32 Reconciliation of Change in Fund Balances to Change in Net Position – Governmental Activities 36 Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – General Fund and Major Special Revenue Funds 37
Statement of Net Position – Proprietary Funds 40
Statement of Revenues, Expenses, and Changes in Net Position – Proprietary Funds 42 Statement of Cash Flows – Proprietary Funds 44
City of Anderson
TABLE OF CONTENTSJune 30, 2022
Page
Number
Fund Financial Statements (Cont.)
Statement of Net Position – Fiduciary Funds 46
Statement of Changes in Net Position – Fiduciary Funds 47 Notes to the Financial Statements 48
REQUIRED SUPPLEMENTARY INFORMATION SECTIONSchedule of the City’s Proportionate Share of the Net Pension Liability – CalPERS 91 Schedule of City Contributions – CalPERS 92
Notes to the Required Supplementary Information 93
COMBINING AND INDIVIDUAL NONMAJOR FUND FINANCIAL STATEMENTSCombining Balance Sheet – Nonmajor Governmental Funds 97 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds 101 Combining Statement of Fiduciary Net Position – Custodial Funds 106 Combining Statement of Changes in Fiduciary Net Position – Custodial Funds 107 STATISTICAL SECTION 108
City of Anderson
TABLE OF CONTENTSJune 30, 2022
Page
Number
GAO SECTIONSchedule of Expenditures of Federal Awards 139 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 140
Independent Auditor’s Report on Compliance for the U.S. Department Of Treasury Coronavirus State and Local Fiscal Recovery Funds Program (CSLFRF) Requirements for an Alternative CSLFRF Compliance Examination Engagement 143
Schedule of Findings and Responses 145
Summary Schedule of Prior Audit Findings 146
INTRODUCTORY SECTION
June 14, 2023Honorable Mayor and Members of the City Council and Citizens of the City of Anderson:
State law requires that all general purpose local governments publish a complete set of financial statements presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants. Pursuant to that requirement, we hereby issue for the City of Anderson the Annual Comprehensive Financial Report for the fiscal year ended June 30, 2022.
This report consists of management’s representations concerning the finances of the City of Anderson. Consequently, management assumes full responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these representations, management of the City of Anderson has established a comprehensive internal control framework that is designed both to protect the government’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City of Anderson’s financial statements in conformity with GAAP.
Because the cost of internal controls should not outweigh their benefits, the City of Anderson’s comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects.
The City of Anderson’s financial statements have been audited by AGT CPAs and Advisors, a firm of licensed certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City of Anderson for the fiscal year ended June 30, 2022, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unqualified opinion that the City of Anderson’s financial statements for the fiscal year ended June 30, 2022, are fairly presented in conformity with GAAP. The independent auditor’s report is presented as the first component of the financial section of this report.
GAAP requires 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). Thisletter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of Anderson’s MD&A can be found immediately following the report of the independent auditors.
General InformationThe City of Anderson has a population of 11,133 and is located on the west bank of the Sacramento River in southern Shasta County. It is ten miles south of Redding, population 92,465, and twenty miles north of Red Bluff, population 14,439. Anderson is situated along Interstate 5 and is 150 miles north of Sacramento, the state capital. The City was incorporated January 16, 1956, as a general law city and it employs the council‐manager form of government. The governing council is responsible, among other things for passing ordinances, adopting the budget and appointing committees. The Council appoints a City Attorney as legal counsel and a City Manager who is the administrative head of the government. The City Manager is responsible for carrying out the policies and ordinances of the governing council, for overseeing day‐to‐day operations of the government, and for appointing the heads of the various departments. The council is elected on a non‐partisan basis. Council members serve four‐year staggered terms, with either two or three council members elected every two years. The council, from its members, selects a Mayor and Vice‐mayor.
The City of Anderson provides a full range of services, including police, the maintenance of streets and other infrastructure, recreational activities and cultural events. The City also provides water and sewer services to its citizens.
Factors Affecting Financial ConditionThe information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which the City of Anderson operates.
Local Economy
Historically, the Anderson local economy has been primarily influenced by wood and lumber related industries. Of the 13 largestmanufacturers in 1990, ten were directly involved in wood products processing and accounted for 2,000 of the total 2,112 manufacturing related jobs in the greater Anderson area. Mill closures culminating in the 2001 closure of the Shasta Paper Company resulted in elimination of many of these jobs, however, numerous jobs have been created in retail and tourist related businesses. Also, a number of new jobs have been developed in non‐timber related manufacturing. While the timber is still very important and the City continues to actively promote the unique characteristics of the community that make it attractive to timber product industries, the local economy is increasingly influenced by non‐timber related businesses.
In 1999, the City annexed 186 acres of industrially zoned property in the Ox Yoke Road area with the intention of encouraging the diversification of manufacturing.
In 2000, the Anderson Redevelopment Agency formed the Southwest Redevelopment Project Area. Since that time, the City had actively used redevelopment funding to make substantial improvements to the downtown area, facilitate private development through land acquisition and sale, and construction of infrastructure improvements. In 2011, the California Supreme Court upheld AB1X 26 dissolving Redevelopment Agencies. Note 15 contains detailed information about Redevelopment Dissolution.
Supply chain constraints and inflation are concerns that we will be monitoring closely in the next fiscal year. The City of Anderson is experiencing a slow‐down in single family home sales, however, there are new construction projects for vehicle and equipment sales, fuel stations, restaurants, and a national equipment rental chain. Several projects are also being completed in our planning department, including, hotels, manufacturing, fuel stations, affordable housing and a full‐service car wash.
Accounting, Budgetary and Loss ControlFund Accounting
The City’s accounting system is organized and operated on a “fund basis.” A fund is defined as a fiscal accounting entity with a self‐balancing set of accounts. Individual funds are used for the purpose of carrying on specific activities or attaining certain objectives. The accounting system has been developed to make it possible to present fairly and with full disclosure the financial position and results of financial operations of each fund. Additional information about the City’s use of fund accounting is in Note 1 to the financial statement.
Internal Control
The City’s general policies and procedures are designed to reasonably safeguard its assets, check the reliability of its accounting data, and promote operational efficiency. We believe that the City’s internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of all financial transactions.
Budgetary ControlIn June of odd numbered years, the City Council considers and adopts a budget plan for the coming two fiscal years. In June of each fiscal year, appropriations are adopted for the upcoming fiscal year for each fund and for departmental units within each fund. Budgetary control is maintained at the fund level; the City Manager may transfer appropriations between accounts in each fund. However, any revision that alters the total expenditure level of a fund must be approved by the City Council. Additional information about the City’s budget policies can be found in Note 1 to the financial statements.
Cash Management
The City of Anderson follows the practice of pooling temporarily idle cash during the year. Monies not required for immediate expenditure are invested in accordance with State law and the City’s formal investment policy. These monies were invested in demand deposits, U.S. Government securities, and the Local Agency Investment fund.
Notes 1 and 2 to the financial statements contain additional information.Fiduciary Operations
The City maintains a number of fiduciary funds, which contain assets held in trust for other agencies.
Fixed AssetsThe general fixed assets of the City are those fixed assets used in the performance of general governmental functions and exclude the fixed assets of Enterprise fund. As of June 30, 2022, the City’s capital assets, including both governmental and business‐type, amounted to $36,756,198. Note 3 to the financial statements contain additional information about fixed assets.
Debt Obligations
The City uses lease‐purchase financing and certificates of participation, as well as traditional debt instruments, when deemed appropriate. The City has neither outstanding general obligation bonds nor authorized but unused general obligations bonds at this time. A complete description of all outstanding debts can be found in Note 5 to the financial statements.
Risk ManagementThe City is a member of the Northern California Cities Self‐Insurance Fund, a Joint Powers Authority providing its member cities a shared risk plan for worker’s compensation and liability insurance. The City’s Workers’ Compensation Program comprises a banking or deductible layer for claims up to $100,000 and a shared risk pool for claims from $100,000 to $500,000. Excess coverage is provided for claims over the shared risk layer up to the statutory limit. The Liability Program comprises a banking or deductible layer for claims up to $50,000, and a shared risk pool for claims from $50,000 to $500,000. Excess coverage is provided for claims over the shared risk layer up to $40,000,000. A complete discussion of the City’s worker’s compensation and liability insurance programs is in Note 6 to the financial statements.Pension Benefits
The City of Anderson contributes to the California Public Employees Retirement System (PERS), an agent multiple‐employer public employee defined benefit pension plan. PERS provides retirement and disability benefits, annual cost‐of‐living adjustments and death benefits to plan members and beneficiaries. A complete discussion of the City’s retirement plan is in Note 8 to the financial statements.
AcknowledgementsThe City's fiscal condition remains strong. This is not achieved without the commitment and leadership of the City Council and City Manager, as well as the cooperation of all department heads and employees. I would especially like to thank the entire staff of the Finance Department for their dedication to processing the daily fiscal transactions of the City in an efficient manner. Without their hard work and dedication, this Financial Statement would not be possible.Liz Cottrell Assistant City Manager/Finance Director/Treasurer
City of Anderson
ORGANIZATIONAL CHARTJune 30, 2022
City of Anderson
CITIZENS OF ANDERSON
MAYOR & CITY COUNCIL
CITY ATTORNEY BOARDS & COMMISSIONS
CITY MANAGER
CITY CLERK
FINANCE POLICE RECREATION PUBLIC
WORKS
DEVELOPMENT
SERVICES
Public InformationCity Council Support
PersonnelRisk Management
PurchasingUtility BillingFinancePayroll Treasury Information Systems Operational ServicesPatrolInvestigation CommunicationsAnimal Control RecreationSenior ServicesYouth Programs
EngineeringStreetsWaterWastewaterVehicle MaintainanceParks BuildingCommunity Development PlanningZoning
ASSISTANT CITY MANAGER
Grant AdministrationRedevelopmentHousing
City of Anderson
CITY COUNCIL AND ADMINISTRATIVE PERSONNELJune 30, 2022
CITY COUNCIL
Mayor..................................................................................................................................................................................................... Baron BrowningVice Mayor.......................................................................................................................................................................................... Michael Gallagher Council member............................................................................................................................................................................................Stan Neutze Council member.......................................................................................................................................................................................... Melissa Hunt Council member............................................................................................................................................................................................ Susie Baugh
ADMINISTRATIVE PERSONNEL
City Manager......................................................................................................................................................................................................Jeff Kiser City Clerk .................................................................................................................................................................................................... Christy White City Attorney .............................................................................................................................................................................................Collin Bogener Assistant City Manager/Finance Director/Treasurer...................................................................................................................................... Liz CottrellDirector of Public Works....................................................................................................................................................................................Jeff Kiser Police Chief.................................................................................................................................................................................................... Jon Poletski
FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORTTo the Honorable Mayor and City Council City of Anderson, California
Report on the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business‐type activities, each major fund, and the aggregate remaining fund information of the City of Anderson (the City), as of and for the year ended June 30, 2022, and the related notes to the financialstatements, which collectively comprise the City’s basic financial statements as listed in the table of contents.
In our opinion, the accompanying financial 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 of Anderson, as of June 30, 2022, and the respective changes in financial position, and where applicable, cash flows thereof and the respective budgetary comparison for the General Fund, Gas Tax Fund, ADAP and Home Fund, CDBG Fund and Low and Moderate Income Housing Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for OpinionsWe conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
INDEPENDENT AUDITORS’ REPORT(Continued)Responsibility of Management for the Financial StatementsThe City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America and for 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.
In preparing the financial statements, management is required to evaluate whether there are conditions or events considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern one year after the date that the financial statements are issued.
Auditors’ Responsibilities for the Audit of the Financial StatementsOur objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. 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 will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, an design and perform audit procedures responsible to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
INDEPENDENT AUDITORS’ REPORT(Continued)
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charges with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control‐related matters that we identified during the audit.
Required Supplementary InformationAccounting principles generally accepted in the United States of America require that the management’s discussion and analysis on pages 13 through 23 and pension disclosure schedules on pages 91 and 92 be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary InformationOur 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, statistical section, and schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards are presented for purposes of additional analysis and are not a required part of the basic financial statements.
INDEPENDENT AUDITORS’ REPORT(Continued)The combining and individual nonmajor fund financial statements and schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial statements as a whole.The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them.
Other Reporting Required by Government Auditing StandardsIn accordance with Government Auditing Standards, we have also issued our report dated June 14, 2023, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
Other Reporting Required by the OMB Compliance SupplementIn accordance with the 2022 OMB Compliance Supplement, we have also issued our report dated June 14, 2023 on our consideration of the City’s compliance with the Requirements of an Alternative Compliance Examination Engagement for the receipt of Coronavirus State and Local Fiscal Recovery Funds by the City for the year ended June 30, 2022. The purpose of that report is solely to describe the scope of our testing of compliance of the compliance requirements and the results of that testing.
AGT CPAs & Advisors
Redding, California
June 14, 2023
MANAGEMENT’S DISCUSSION AND ANALYSIS
City of Anderson
MANAGEMENT’S DISCUSSION AND ANALYSISJune 30, 2022
INTRODUCTIONThis section of the Annual Comprehensive Financial Report provides a narrative overview and analysis of the financial activities of the City of Anderson for the fiscal year ended June 30, 2022. This should be read in conjunction with the transmittal letter and the financial statements.
FINANCIAL HIGHLIGHTS
The assets of the City of Anderson exceeded its liabilities at June 30, 2022, by $46.8 million (net position). Due to the implementation of GASB 68, net pension liabilities are reported on the financial statements. Reporting of the City’s net pension liability of $8.7 million resulted in an unrestricted net position of ($2,104,858) in the Governmental Activities. Total net position increased by $3.69 million, with an increase of $3.90 million in net assets of governmental activities, and a decrease of $.205 million in business‐type activities.
Governmental funds reported combined June 30, 2022, fund balances of $21.2 million, an increase of $ 3.12 million in comparison to the previous fiscal year. These fund balances are largely reserved for various purposes. As of June 30, 2022, the General Fund had a year‐end unassigned fund balance of $5,612,910, an increase of 204% over the prior year unassigned fund balance of $2,751,335. The increase is largely due to the receipt of American Rescue Act Funds in the fiscal year 2022.
The unassigned General Fund balance on June 30, 2022, represented 51% of 2021‐2022 General Fund expenditures of $11,149,926. As of June 30, 2022, the Gas Tax Fund had a year‐end restricted fund balance of $1,921,340. The restricted Gas Tax Fund balance at June 30, 2022 represented 188% of 2021‐2022 Gas Tax Fund expenditures of $1,023,190. The restricted Gas Tax Fund balance increased by $302,369, from June 30, 2021, to June 30, 2022.
During the fiscal year ended June 30, 2022, the City’s net long‐term liabilities increased by $327,727, with an ending long‐term liability balance of $4,717,724 (See Note 5).
City of Anderson
MANAGEMENT’S DISCUSSION AND ANALYSISJune 30, 2022
OVERVIEW OF THE FINANCIAL HIGHLIGHTSThe 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 includes other supplementary information section that presents required reports on internal controls and compliance with laws and regulations.
GOVERNMENT‐WIDE FINANCIAL STATEMENTSThis set of statements is designed to provide readers with a broad overview of the City’s finances, in a manner similar to a private‐sector business.The Statement of Net Position (Statement 1) presents information on all the City’s assets and liabilities, with the difference reported as net position. Over time, increases or decreases in net position may serve as an indicator of whether the financial position of the City of Anderson is improving or declining.The Statement of Activities (Statement 2) presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of 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, such as for uncollected taxes and earned but not yet used vacation time.
Both of the government‐wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees or are required by grantor agencies to be accounted for in this fashion (business‐type activities). The governmental activities include general government, public safety, public works, planning, community development, and recreation and cultural. The business‐typeactivities of the City are water and sewer.
City of Anderson
MANAGEMENT’S DISCUSSION AND ANALYSISJune 30, 2022
The government‐wide financial statements include not only the City of Anderson itself (known as the primary government) but also its component units, entities for which the government is considered to be financially responsible. Blended component units, although legally separate entities are in substance, part of the government’s operations and so data from these units are combined with data of the primary government.On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 dissolving all redevelopment agencies in the State of California. (See Note 15 for detailed information on the reporting of the former Anderson Redevelopment Agency). The City of Anderson elected to become the Successor Agency to the dissolved Anderson Redevelopment Agency. Information on Successor Agency Funds are reported as a private‐purpose trust fund of the City of Anderson.
FUND FINANCIAL STATEMENTSA 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 of Anderson, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance‐related legal requirements. All of the funds of the City of Anderson can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.
Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government‐wide financial statements. However, unlike the government‐wide financial statements, governmental fund financial statements focus on near‐term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near‐term financing requirements.
Because the focus of governmental funds is narrower than that of the government‐wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government‐wide financial statements. By doing so, readers may better understand the long‐term impacts of the government’s near‐term decisions. Both the governmental fund balance sheet and the government fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
City of Anderson
MANAGEMENT’S DISCUSSION AND ANALYSISJune 30, 2022
The City of Anderson maintains 27 individual governmental funds. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, the Gas Tax Fund, the ADAP and Home Fund, the CDBG Fund, the Low and Mod Income Housing Fund, and the Riverside East Debt Service Fund, all of which are considered major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non‐major governmental funds is provided in the form of combining statements elsewhere in this report.
The City of Anderson adopts annual appropriations for its major governmental funds. As required supplementary statements, budgetary comparison statements have been provided for the General Fund and Major Special Revenue Funds to demonstrate compliance with adopted appropriations. The basic governmental fund financial statements can be found on pages 29‐39 of this report.
Proprietary Funds. The City of Anderson maintains enterprise and internal service proprietary funds.
Enterprise funds are used to report the same functions as business‐type activities in the government‐wide financial statements. The City of Anderson uses enterprise funds to account for its water and sewer enterprises. Both of the City’s enterprise funds are considered major funds.
Internal service funds are an accounting device used to accumulate and allocate costs internally among the City of Anderson’s various functions.
The City of Anderson uses its Internal Service Fund to account for public works charges to other departments, maintenance of the City’s vehicle fleet, maintenance of the City’s buildings and equipment, maintenance of the City’s computer systems, and charges for workers’ compensation and general liability insurance. Because these services primarily benefit governmental rather than business‐type functions, they have been included within governmental activities in the government‐wide financial statements.
Proprietary funds provide the same type of information as the government‐wide financial statements, only in more detail. The City’s Enterprise and Internal Service Fund are shown in detail on pages 40‐45 of this report.
Fiduciary Funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government‐wide financial statement because the resources of those funds are not available to support the City of Anderson’s own programs. The accounting used for fiduciary funds is much like that use for proprietary funds. The basic fiduciary fund financial statements can be found on pages 46‐47 of this report.
Notes to the Financial Statements. The notes provide additional important information that is essential to the reader for a full understanding of the data provided in the government‐wide and fund financial statements.
City of Anderson
MANAGEMENT’S DISCUSSION AND ANALYSISJune 30, 2022
GOVERNMENT‐WIDE FINANCIAL ANALYSISNet position may serve over time as a useful indicator of a government’s financial position. For the City of Anderson, assets exceeded liabilities by $46.8 million at June 30, 2022. Net position increased by $3.69 million in the Fiscal Year 2021‐2022.
The City of Anderson’s net position increased in the governmental activities and decreased in the business‐type activities during the 2021‐2022 fiscal year. Net position in governmental activities increased by $3.90 million, and net position in business‐type activities decreased by $.205 million.
Changes in Net Position
Governmental Activities Business‐type Activities Total Primary Government Years Ended June 30 2022 2021 2022 2021 2022 2021
RevenuesProgram Revenues:
Charges for services 1,214,879 $ $ 1,486,115 $ 3,386,670 $ 3,362,315 $ 4,601,549 $ 4,848,430Operating grants and contributions 2,948,528 ‐ 205,563 ‐ 2,948,528 205,563 Capital grants and contributions ‐ ‐ 24,682 ‐ ‐ 24,682 General Revenues:
Taxes:
Sales taxes 6,231,941 ‐ 5,700,165 ‐ 6,231,941 5,700,165 Property taxes 2,630,485 ‐ 2,386,054 ‐ 2,630,485 2,386,054 Motel taxes 775,875 ‐ 647,746 ‐ 775,875 647,746 Special gas taxes 1,200,065 ‐ 1,140,165 ‐ 1,200,065 1,140,165 Franchise taxes 389,396 ‐ 353,287 ‐ 389,396 353,287 Other taxes 63,872 ‐ 62,224 ‐ 63,872 62,224 Impact fees 643,803 ‐ 1,006,884 ‐ 643,803 1,006,884 Investment earnings 89,379 231,272 6,149 15,567 95,528 246,839Gain on sale of assets ‐ ‐ ‐ ‐ ‐ ‐ Capital Contributions ‐ ‐ 483,211 699,780 483,211 699,780 Transfers 105,653 103,216 (105,653) ‐ (103,216) ‐ Total Revenues 16,293,876 13,347,373 3,770,377 3,974,446 20,064,253 17,321,819 City of Anderson
MANAGEMENT’S DISCUSSION AND ANALYSISJune 30, 2022
Governmental Activities Business‐type Activities Total Primary Government Years Ended June 30 2022 2021 2022 2021 2022 2021
Expenses
General Government 483,958 ‐ 789,199 ‐ 483,958 789,199Public Safety 6,599,310 ‐ 6,331,573 ‐ 6,599,310 6,331,573Public Works 1,853,992 ‐ 1,395,954 ‐ 1,853,992 1,395,954Planning 311,585 ‐ 304,883 ‐ 311,585 304,883 Community Development 1,480,569 ‐ 1,498,679 ‐ 1,480,569 1,498,679 Recreation and cultural 1,668,672 ‐ 2,564,278 ‐ 1,668,672 2,564,278 Water ‐ ‐ 1,648,906 1,874,231 1,648,906 1,874,231 Sewer ‐ ‐ 2,326,461 2,125,372 2,326,461 2,125,372 Total Expenses 12,398,086 12,884,566 3,975,367 3,999,603 16,373,453 16,884,169 Change in Net Position 3,895,790 462,807 (204,990) (25,157) 3,690,800 437,650 Net Position ‐ Beginning of Year 32,026,916 31,564,109 11,106,543 11,131,700 43,133,459 42,695,809 Net Position ‐ End of Year $ 35,922,706 $ 32,026,916 $ 10,901,553 $ 11,106,543 $ 46,824,259 $ 43,133,459 A large portion of the City of Anderson’s net position, $32,527,649, reflects the City’s investment in capital assets (e.g. land, buildings, machinery and equipment), less any related debt used to acquire those assets that are still outstanding. The City of Anderson uses these assets to serve its citizens and businesses; consequently, these assets are not available for spending. Although the City of Anderson’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.
Another large portion of the City of Anderson’s net position, $16,142,307 represents resources that are subject to external restrictions on how they may be used. Due to the implementation of GASB 68, the City is required to report net pension liability. Reporting of net pension liability resulted in a $(2,104,858) deficit in governmental activities unrestricted net position. Business‐type activities reported $259,161 in unrestricted net position at year end.
City of Anderson
MANAGEMENT’S DISCUSSION AND ANALYSISJune 30, 2022
Net Position
Governmental Activities Business‐Type Activities Total Primary Government June 30 2022 2021 2022 2021 2022 2021
ASSETSCurrent and other assets 25,764,887 $ $ 23,131,711 $ 3,769,386 $ 4,254,313 $ 29,534,273 $ 27,386,024 Capital assets 25,947,306 24,723,236 10,808,892 10,425,176 36,756,198 35,148,412 TOTAL ASSETS 51,712,193 47,854,947 14,578,278 14,679,489 66,290,471 62,534,436 Deferred outflows from pensions 4,251,102 2,328,817 1,118,600 454,894 5,369,702 2,783,711 LIABILITIESLong‐term liabilities 10,868,886 14,575,076 1,909,786 2,771,381 12,778,672 17,346,457 Other liabilities 3,191,510 2,999,338 1,282,130 1,079,152 4,473,640 4,078,490 TOTAL LIABILITIES 14,060,396 17,574,414 3,191,916 3,850,533 17,252,312 21,424,947 Deferred inflows from leases ‐ 273,597 ‐ ‐ ‐ 273,597Deferred inflows from pensions 5,706,596 582,434 1,603,409 177,307 7,310,005 759,741
NET POSITION
Net investment in capital assets 21,885,257 21,185,706 10,642,392 10,253,676 32,527,649 31,439,382 Restricted 16,142,307 ‐ 15,790,158 ‐ 16,142,307 15,790,158 Unrestricted (2,104,858) (4,948,948) 259,161 852,867 (1,845,697) (4,096,081) TOTAL NET POSITION $ 35,922,706 $ 32,026,916 $ 10,901,553 $ 11,106,543 $ 46,824,259 $ 43,133,459 Governmental Activities. Primary Governmental activity expenses totaled $12.4 million in Fiscal Year 2021‐2022. Program revenues totaled $4.16 million. General revenues and transfers totaled $12.13 million. Sales tax revenue of $6.2 million (51 percent) represented the largest share of general revenues and transfers.
Public safety activity expenses of $6.60 million represented the largest portion of governmental activity expenses (53 percent). Community development activity expenses of $1.48 million accounted for another 12 percent. Public works activity expenses of $1.85 million represented 15percent. General government activity expenses of $.48 million represented 4 percent, recreation and cultural activity expenses of $1.66 million represented 13 percent, and planning activity expenses of $0.311 million represented 3 percent.
City of Anderson
MANAGEMENT’S DISCUSSION AND ANALYSISJune 30, 2022
Business‐type Activities. Business‐type activity expenses totaled $3.98 million in Fiscal Year 2021‐2022. Charges for services totaled $3.39 million. Water enterprise expenses totaled $1.65 million, with charges for water services totaling $1.62 million. Sewer enterprise expenses totaled $2.33 million, with charges for sewer services totaling $1.76 million.
FINANCIAL ANALYSIS OF THE CITY’S FUNDSAs noted earlier in this discussion and analysis, the City of Anderson uses fund accounting to ensure and demonstrate compliance with finance‐ related legal requirements. These funds have been classified as governmental or proprietary.
Governmental funds. The focus of the City’s governmental funds is to provide information on near‐term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.
As of June 30, 2022, the City of Anderson’s governmental funds reported combined ending fund balances of $21.2 million.
General Fund. The General Fund is the chief operating fund of the City of Anderson. In 2021‐2022, the City experienced an increase of General Fund revenues and other financing sources over General Fund expenses and other financing uses in the amount of $2,824,532. This increased the year‐end General Fund balance to $5,949,794 of which $81,212 is nonspendable, $255,672 is assigned, and $5,612,910 is unassigned.
Expressed as a percentage of annual expenditures, the unassigned General Fund balance stood at 50% of expenditures on June 30, 2022. The City’s unassigned General Fund balance is above the Council’s target of 20 ‐ 25%.
General Fund revenues. The Bradley‐Burns Sales and Use Tax revenues increased by 8% in the 2021‐2022 fiscal year from 2020‐2021. The Transaction and Use Tax (Measure A) increased by 8% in 2021‐2022. Property tax revenues increased by 14%. Assessed property values increased by 7.57% in 2021‐2022. Transient occupancy (motel) taxes showed a 16% increase in 2021‐2022.
Licenses and permits increased 3%, the category of fines, forfeitures, and penalties increased by 10.7%. Intergovernmental revenues increased significantly due to receipt of American Rescue Plan Act Funds of $2,542,922. Charges for services increased by 15.6%.
Overall, general fund revenues increased, from $10,313,004 in Fiscal Year 2020‐2021 to $13,874,237 in Fiscal Year 2021‐2022 largely due to increases in sales tax revenues, Transient Occupancy Tax, charges for services and the American Rescue Plan Act Funds.
City of Anderson
MANAGEMENT’S DISCUSSION AND ANALYSISJune 30, 2022
General Fund Revenues
2021/2022 Change From
2020/2021 2021/2022 % of Total 2020/2021
Sales and use taxes 5,700,165 $ $ 6,231,941 44.9% 531,776 $ Property taxes 2,262,288 2,507,339 18.1% 245,051
Motel taxes 647,746 775,875 5.6% 128,129Franchise taxes 353,287 389,396 2.8% 36,109Licenses and permits 504,309 520,603 3.8% 16,294Fines, forfeitures, and penalties 37,949 42,025 0.3% 4,076 Use of money and property 39,014 30,957 0.2% (8,057)
Intergovernmental 113,865 2,631,683 19.0% 2,517,818Charges for services 495,178 572,314 4.1% 77,136 Other 159,203 172,104 1.2% 12,901
Total Revenues $ 10,313,004 $ 13,874,237 100.0% 3,561,233 $ General Fund expenditures. General Fund expenditures totaled $11,149,926 in 2021‐2022. This was an increase of 21% compared to 2020‐2021 General Fund expenditures of $9,245,798. This increase is due in general to increased costs for liability and worker’s compensation costs as well as salary and benefit costs. Additionally, costs for improvements to City Parks contributed to the increase.
Governmental Funds. Governmental funds posted the following results for 2021‐2022:
Excess
(Deficiency) of
Revenues Over Year End
Expenditures Fund Balance
Gas Tax Fund $ 316,769 $ 1,921,340
ADAP and HOME Fund $ 3,901 $ 5,909,057
CDBG Fund $ (10,601) $ 2,355,580
Low and Moderate Income Housing Fund $ (23,550) $ (370,130) Riverside East Debt Service Fund $ 1,355 $ 372,621
Other Governmental Funds $ (89,508) $ 5,062,574
City of Anderson
MANAGEMENT’S DISCUSSION AND ANALYSISJune 30, 2022
Proprietary funds. The City’s two enterprise funds provide the same type of information found in the government‐wide financial statements butwith more detail. Highlights of the annual activity for these funds have already been provided in the discussion of the business‐type activities.GENERAL FUND BUDGETARY HIGHLIGHTSA detailed budgetary comparison schedule for the year ended June 30, 2022, is presented as a basic financial statement. This can be found on pages 37‐39.
Original Final
General Fund Budget Budget Actual
Revenues $ 9,435,656 $ 11,228,585 $ 13,874,237
Expenses 9,176,753 11,059,929 11,149,926
Excess (Deficiency) 258,903 168,656 2,724,311Other Financing Uses and Sources (10,000) (10,000) 100,221 Beginning Fund Balance 3,125,262 3,125,262 3,125,262
Ending Fund Balance $ 3,374,165 $ 3,283,918 $ 5,949,794 Increase/(Decrease) $ 248,903 $ 158,656 $ 2,824,532
CAPITAL ASSET AND DEBT ADMINISTRATIONCapital assets. The City of Anderson’s investment in capital assets for its governmental and business‐type activities as of June 30, 2022, amounted to $36.8 million (net of accumulated depreciation). This investment in capital assets includes land, park improvements, buildings and improvements, vehicles and equipment, streets, bikeways, water, sewer, storm drain systems, and construction in progress.
Additional information on the City’s capital assets may be found in Note 3 to the basic financial statements.
City of Anderson
MANAGEMENT’S DISCUSSION AND ANALYSISJune 30, 2022
Long‐term debt. At June 30, 2022, the City had $4.49 million in governmental activity debt. In addition, the City had $0.26 million in business‐ type activity debt outstanding. Net long‐term debt increased by $.33 million during Fiscal Year 2021‐2022. The reason for the increase in debt was due to the implementation of GASB 87 which recognized lease liabilities on the statement of financial position and balance sheet.
Additional information about the nature and type of long‐term debt can be found in Note 5 to the basic financial statements and Note 15 for former RDA Bonds transferred to the Successor Agency.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGET AND RATESAnnually each May, the State Department of Finance releases their January 1 population estimates for all California cities and counties. The State Department of Finance estimated that Anderson’s population was 11,133 as of January 1, 2022, a 4 percent increase from the prior year.
The City of Anderson received $2,542,922 in American Rescue Plan Act Funding. This City is using the funds to upgrade facilities in the park such as the river Splash parking lot, re‐surfacing the tennis courts and renovating the Amphitheater Supply chain constraints and inflation continue to be a concern that we will be monitoring closely in the next fiscal year. Single Family home sales have slowed slightly in the city of Anderson generally due to rising interest rates. However, the City is still experiencing stable revenues in building permits to include permits for Solar installation.
The City’s Water Division implemented a 5% increase in water rates in fiscal year 2022 with an additional 5% to be implemented in 2023.
REQUESTS FOR INFORMATIONThis financial report is designed to provide a general overview of the City of Anderson’s financial condition for all those with an interest in the City’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Finance Director/Treasurer, City of Anderson, 1887 Howard Street, Anderson, California 96007.
BASIC FINANCIAL STATEMENTS
City of Anderson
STATEMENT OF NET POSITION
Governmental Business‐Type
June 30, 2022 Activities Activities Total
ASSETS AND DEFERRED OUTFLOWSAssetsCash and cash equivalents 10,350,181 $ $ 2,429,372 $ 12,779,553 Receivables:
Taxes ‐ 2,879,496 2,879,496Accounts 912,760 201,478 1,114,238 Leases ‐ 276,734 276,734
Interest ‐ 2,427,012 2,427,012
Due from other governments 1,822,995 29,702 1,852,697
Inventories and prepaid expenses 135,543 51,174 186,717Prepaid pension expense ‐ ‐ ‐ Internal balances (846,140) 1,024,519 178,379Restricted assets:
Cash and cash equivalents 1 21,186 21,187
Loans receivable 7,806,305 11,955 7,818,260
Nondepreciable capital assets 3,013,025 287,550 3,300,575 Depreciable capital assets ‐ net 22,934,281 10,521,342 33,455,623 Total Assets 51,712,193 14,578,278 66,290,471
Deferred Outflows of Resources
Deferred outflows from pensions 4,251,102 1,118,600 5,369,702 TOTAL ASSETS AND DEFERRED OUTFLOWS $ 55,963,295 $ 15,696,878 $ 71,660,173 The accompanying notes are an integral part of these financial statements.
City of Anderson
STATEMENT OF NET POSITION
(Continued)
Governmental Business‐Type
June 30, 2022 Activities Activities Total
LIABILITIES, DEFERRED INFLOWS, AND NET POSITIONLiabilitiesAccounts payable $ 609,596 $ 380,583 $ 990,179 Accrued payroll and benefits 256,096 15,532 271,628
Accrued interest 45,411 2,579 47,990
Customer/employee deposits 119,702 78,280 197,982
Other liabilities ‐ 47,831 47,831Unearned revenue 1,489,767 785,257 2,275,024Long‐term liabilities:
Due within one year 623,107 19,899 643,006
Due in more than one year 3,868,519 206,199 4,074,718
Net pension liability 7,000,367 1,703,587 8,703,954
Total Liabilities 14,060,396 3,191,916 17,252,312
Deferred Inflows of ResourcesDeferred inflows from leases 273,597 ‐ 273,597 Deferred inflows from pension 5,706,596 1,603,409 7,310,005Net PositionNet investment in capital assets 21,885,257 10,642,392 32,527,649Restricted for:
Capital improvements 4,960,744 ‐ 4,960,744 Debt service ‐ 372,621 372,621Transportation ‐ 1,921,340 1,921,340 Grants ‐ 8,805,047 8,805,047Other ‐ 82,555 82,555 Unrestricted (2,104,858) 259,161 (1,845,697)
Total Net Position 35,922,706 10,901,553 46,824,259TOTAL LIABILITIES, DEFERRED INFLOWS, AND NET POSITION $ 55,963,295 $ 15,696,878 $ 71,660,173 The accompanying notes are an integral part of these financial statements.
City of Anderson
STATEMENT OF ACTIVITIES
Operating Capital Net
Charges for Grants and Grants and (Expense)
Year Ended June 30, 2022 Expenses Services Contributions Contributions Revenue Primary GovernmentGovernmental activities:
General government 483,958 $ $ ‐ 68,993 $ ‐ $ $ (414,965) Public safety 6,599,310 148,905 ‐ 225,122 (6,225,283)Public works 1,853,992 ‐ 212,204 ‐ (1,641,788)Planning 311,585 ‐ 21,044 ‐ (290,541)Community development 1,480,569 552,814 ‐ 2,723,406 1,795,651 Recreation and cultural 1,668,672 ‐ 210,919 ‐ (1,457,753) Total Governmental Activities 12,398,086 1,214,879 ‐ 2,948,528 (8,234,679) Business‐type activities:
Water 1,648,906 ‐ 1,622,131 ‐ (26,775) Sewer 2,326,461 ‐ 1,764,539 483,211 (78,711) Total Business‐Type Activities 3,975,367 ‐ 3,386,670 483,211 (105,486) Total Primary Government $ 16,373,453 $ 4,601,549 $ 2,948,528 $ 483,211 $ (8,340,165) The accompanying notes are an integral part of these financial statements.
Program Revenues
City of Anderson
STATEMENT OF ACTIVITIES(Continued)
Governmental Business‐Type
Year Ended June 30, 2022 Activities Activities Total
Change in Net Position(Expense) revenue ‐ net (8,234,679) $ $ (105,486) $ (8,340,165) General Revenues and TransfersGeneral revenues:
Taxes:
Sales taxes ‐ 6,231,941 6,231,941
Property taxes 2,630,485 ‐ 2,630,485
Motel taxes ‐ 775,875 775,875
Special gas taxes 1,200,065 ‐ 1,200,065
Franchise taxes ‐ 389,396 389,396
Other taxes ‐ 63,872 63,872
Impact fees ‐ 643,803 643,803
Investment earnings 89,379 6,149 95,528
Transfers 105,653 ‐ (105,653)
Total General Revenues and Transfers 12,130,469 (99,504) 12,030,965 Change in Net Position 3,895,790 (204,990) 3,690,800
Net Position ‐ Beginning of Year 32,026,916 11,106,543 43,133,459Net Position ‐ End of Year $ 35,922,706 $ 10,901,553 $ 46,824,259 The accompanying notes are an integral part of these financial statements.
City of Anderson
BALANCE SHEET – GOVERNMENTAL FUNDS
Low and
General Gas Tax ADAP and CDBG Mod Income Balance
June 30, 2022 Fund Fund Home Fund Fund Housing Fund Forward ASSETSCash and cash equivalents 1,553,211 $ $ 1,346,186 $ 513,636 $ ‐ 953,726 $ $ 4,366,759 Receivables:
Taxes 1,347,611 ‐ 68,552 ‐ ‐ 1,416,163 Accounts ‐ 124,799 ‐ ‐ 62,130 186,929Leases 276,734 ‐ ‐ ‐ ‐ 276,734 Interest ‐ ‐ 1,443,792 689,648 293,020 2,426,460 Loans ‐ ‐ 4,566,466 1,707,872 1,452,510 7,726,848 Due from other governments 1,424,807 ‐ 183,550 ‐ 180,484 1,788,841 Due from other funds 2,187,366 386,063 862,371 ‐ 12,464 3,448,264 Inventories ‐ 9,752 ‐ ‐ ‐ 9,752 Prepaid expenses and deferred charges 71,460 ‐ ‐ ‐ ‐ 71,460 Advances to other funds ‐ ‐ ‐ ‐ ‐ ‐ Restricted cash ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ASSETS $ 6,995,740 $ 1,984,351 $ 7,386,265 $ 3,606,324 $ 1,745,530 $ 21,718,210LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES LiabilitiesAccounts payable $ 357,356 $ 62,097 $ 3,837 $ 16,192 $ 7 $ 439,489 Accrued payroll and benefits 236,974 ‐ ‐ 454 181 237,609Accrued interest ‐ ‐ ‐ ‐ ‐ ‐Other liabilities 178,019 ‐ 914 ‐ ‐ 178,933 Unearned revenue ‐ ‐ ‐ ‐ ‐ ‐ Due to other funds ‐ ‐ 12,464 544,450 1,007,003 1,563,917 Advances from other funds ‐ ‐ ‐ ‐ 815,449 815,449 Advances from grantor governments ‐ ‐ ‐ 17,115 ‐ 17,115 Total Liabilities 772,349 63,011 33,416 561,096 1,822,640 3,252,512 Deferred Inflows of Resources
Deferred inflows from leases 273,597 ‐ ‐ ‐ ‐ 273,597 Interest on notes receivable ‐ ‐ 1,443,792 689,648 293,020 2,426,460 Fund Balances (Deficit)
Nonspendable ‐ 81,212 ‐ ‐ ‐ 81,212 Restricted ‐ 1,921,340 5,909,057 2,355,580 1,452,510 11,638,487 Committed ‐ ‐ ‐ ‐ ‐ ‐ Assigned ‐ 255,672 ‐ ‐ ‐ 255,672 Unassigned ‐ 5,612,910 ‐ ‐ (1,822,640) 3,790,270 Total Fund Balances 5,949,794 1,921,340 5,909,057 2,355,580 (370,130) 15,765,641TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES $ 6,995,740 $ 1,984,351 $ 7,386,265 $ 3,606,324 $ 1,745,530 $ 21,718,210 The accompanying notes are an integral part of these financial statements.
City of Anderson
BALANCE SHEET – GOVERNMENTAL FUNDS(Continued)
Balance Riverside East Nonmajor Total
Brought Debt Service Governmental Governmental
June 30, 2022 Forward Fund Funds Funds
ASSETSCash and cash equivalents $ 4,366,759 $ 389,599 $ 5,429,855 $ 10,186,213 Receivables:
Taxes 1,416,163 1,461,505 1,828 2,879,496
Accounts ‐ 186,929 ‐ 186,929Leases ‐ 276,734 ‐ 276,734Interest ‐ 2,426,460 552 2,427,012 Loans ‐ 7,726,848 79,457 7,806,305
Due from other governments ‐ 1,788,841 3,902 1,792,743Due from other funds ‐ 3,448,264 31,890 3,480,154Inventories ‐ 9,752 ‐ 9,752 Prepaid expenses and deferred charges ‐ 71,460 ‐ 71,460 Advances to other funds ‐ ‐ 120,485 120,485 Restricted cash ‐ ‐ 1 1
TOTAL ASSETS $ 21,718,210 $ 1,851,104 $ 5,667,970 $ 29,237,284
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES LiabilitiesAccounts payable $ 439,489 $ 697 $ 57,946 $ 498,132 Accrued payroll and benefits ‐ 237,609 ‐ 237,609 Accrued interest ‐ ‐ 20,786 20,786
Other liabilities ‐ 178,933 ‐ 178,933 Unearned revenue ‐ ‐ 1,457,000 1,457,000Due to other funds ‐ 1,563,917 531,798 2,095,715Advances from other funds ‐ 815,449 ‐ 815,449 Advances from grantor governments ‐ 17,115 15,652 32,767 Total Liabilities 3,252,512 1,478,483 605,396 5,336,391 Deferred Inflows of Resources
Deferred inflows from leases ‐ 273,597 ‐ 273,597 Interest on notes receivable ‐ 2,426,460 ‐ 2,426,460 Fund Balances (Deficit)
Nonspendable ‐ 81,212 120,485 201,697Restricted 11,638,487 372,621 5,463,224 17,474,332Committed ‐ ‐ ‐ ‐Assigned ‐ 255,672 ‐ 255,672 Unassigned ‐ 3,790,270 (521,135) 3,269,135 Total Fund Balances 15,765,641 372,621 5,062,574 21,200,836TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES $ 21,718,210 $ 1,851,104 $ 5,667,970 $ 29,237,284 The accompanying notes are an integral part of these financial statements.
City of Anderson
RECONCILIATION OF FUND BALANCES TO NET POSITION – GOVERNMENTAL ACTIVITIES
June 30, 2022Total Fund Balances Included in the Balance Sheet ‐ Governmental Funds $ 21,200,836Assets recorded within the Statement of Net Position not reported in the funds:
Non depreciable capital assets 2,993,025
Depreciable capital assets $ 36,568,906Accumulated depreciation (15,388,843) 21,180,063 Other long‐term assets are not available to pay for current‐period expenditures and therefore are not reported in the governmental funds. 754,517
An internal service fund is used by management to charge the costs of data processing, customer service, maintenance, insurance, and fleet management services to individual funds. The assets and liabilities of internal service funds are included in governmental activities in the statement of net position. (667,606) Deferred inflows of resources recorded within the funds not reported in the Statement of Net Position:
Interest on notes receivable 2,426,460
Liabilities recorded within the Statement of Net Position not reported in the funds:
Accrued interest (18,979)Customer deposits 11,400
Net pension liabilities (7,000,367)
Compensated absences (373,241)
Long‐term obligations (3,127,908) (10,509,095)
Deferred inflows and outflows recorded within the statement of net position not reported in the funds:
Deferred outflows of resources relating to pensions 4,251,102 Deferred inflows of resources relating to pensions (5,706,596) Net Position Reported Within the Statement of Net Position ‐ Governmental Activities $ 35,922,706 The accompanying notes are an integral part of these financial statements.
City of Anderson
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
Low and
General Gas Tax ADAP and CDBG Mod Income Balance
Year Ended June 30, 2022 Fund Fund Home Fund Fund Housing Fund Forward RevenuesSales taxes 6,231,941 $ ‐ $ ‐ $ ‐ $ ‐ $ $ 6,231,941 Property taxes 2,507,339 ‐ ‐ ‐ ‐ 2,507,339 Motel taxes 775,875 ‐ ‐ ‐ ‐ 775,875 Franchise taxes 389,396 ‐ ‐ ‐ ‐ 389,396 Licenses and permits 520,603 ‐ ‐ ‐ ‐ 520,603 Fines, forfeitures, and penalties 42,025 ‐ ‐ ‐ ‐ 42,025 Use of money and property 30,957 3,776 20,001 42,375 2,403 99,512 Intergovernmental revenue 2,631,683 ‐ 1,200,065 ‐ 180,484 4,012,232 Charges for current services 572,314 ‐ ‐ ‐ ‐ 572,314 Other revenues 172,104 ‐ 136,118 ‐ ‐ 308,222 Total Revenues 13,874,237 1,339,959 20,001 222,859 2,403 15,459,459 ExpendituresCurrent:
General government 1,128,285 ‐ ‐ ‐ ‐ 1,128,285 Public safety 6,791,428 ‐ ‐ ‐ ‐ 6,791,428 Public works ‐ ‐ 519,387 ‐ ‐ 519,387 Planning 302,893 ‐ ‐ ‐ ‐ 302,893 Community development 925,458 ‐ 16,100 61,590 23,539 1,026,687 Recreation and cultural 1,428,775 ‐ ‐ ‐ ‐ 1,428,775 Capital outlay 353,860 ‐ 503,803 ‐ 172,130 1,029,793 Debt service:
Principal 206,500 ‐ ‐ ‐ 2,414 208,914 Interest and fiscal charges 12,727 ‐ ‐ ‐ ‐ 12,727 Total Expenditures $ 11,149,926 $ 1,023,190 $ 16,100 $ 233,720 $ 25,953 $ 12,448,889 The accompanying notes are an integral part of these financial statements.
City of Anderson
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS (Continued)
Low and
General Gas Tax ADAP and CDBG Mod Income Balance
Year Ended June 30, 2022 Fund Fund Home Fund Fund Housing Fund Forward Excess (Deficiency) of Revenues
Over (Under) Expenditures $ 2,724,311 $ 316,769 $ 3,901 $ (10,861) $ (23,550) $ 3,010,570 Other Financing Sources (Uses)
Operating transfers in ‐ ‐ ‐ ‐ ‐ ‐ Operating transfers out ‐ ‐ (14,400) ‐ ‐ (14,400) Leases (as lessee) 100,221 ‐ ‐ ‐ ‐ 100,221 Total Other Financing Sources (Uses) 100,221 ‐ (14,400) ‐ ‐ 85,821 Net Change in Fund Balances 2,824,532 302,369 3,901 (10,861) (23,550) 3,096,391 Fund Balances (Deficit) ‐ Beginning of Year 3,125,262 1,618,971 5,905,156 2,366,441 (346,580) 12,669,250 Fund Balances (Deficit) ‐ End of Year $ 5,949,794 $ 1,921,340 $ 5,909,057 $ 2,355,580 $ (370,130) $ 15,765,641 The accompanying notes are an integral part of these financial statements.
City of Anderson
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS (Continued)
Riverside
Balance East Debt Nonmajor Total
Brought Service Governmental Governmental
Year Ended June 30, 2022 Forward Fund Funds Funds
RevenuesSales taxes $ ‐ 6,231,941 $ ‐ $ $ 6,231,941 Property taxes 2,507,339 ‐ 112,244 2,619,583Motel taxes ‐ 775,875 ‐ 775,875 Franchise taxes ‐ 389,396 ‐ 389,396Licenses and permits 520,603 ‐ 823,418 1,344,021Fines, forfeitures, and penalties 42,025 ‐ 958 42,983 Use of money and property 99,512 733 10,509 110,754
Intergovernmental revenue 4,012,232 ‐ 122,010 4,134,242 Charges for current services 572,314 ‐ ‐ 572,314Other revenues ‐ 308,222 114,800 423,022Total Revenues 15,459,459 112,977 1,071,695 16,644,131 ExpendituresCurrent:
General government 1,128,285 2,537 18,743 1,149,565
Public safety ‐ 6,791,428 100,546 6,891,974 Public works ‐ 519,387 333,240 852,627
Planning ‐ 302,893 ‐ 302,893 Community development 1,026,687 ‐ ‐ 1,026,687 Recreation and cultural 1,428,775 ‐ 9,780 1,438,555 Capital outlay ‐ 1,029,793 540,593 1,570,386 Debt service:
Principal 208,914 45,000 91,719 345,633
Interest and fiscal charges 12,727 64,085 66,582 143,394 Total Expenditures $ 12,448,889 $ 111,622 $ 1,161,203 $ 13,721,714 The accompanying notes are an integral part of these financial statements.
City of Anderson
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS (Continued)
Riverside
Balance East Debt Nonmajor Total
Brought Service Governmental Governmental
Year Ended June 30, 2022 Forward Fund Funds Funds
Excess (Deficiency) of Revenues
Over (Under) Expenditures $ 3,010,570 $ 1,355 $ (89,508) $ 2,922,417 Other Financing Sources (Uses)
Operating transfers in ‐ 409 119,644 120,053
Operating transfers out (14,400) ‐ ‐ (14,400) Leases (as lessee) 100,221 ‐ ‐ 100,221 Total Other Financing Sources (Uses) 85,821 409 119,644 205,874Net Change in Fund Balances 3,096,391 1,764 30,136 3,128,291 Fund Balances (Deficit) ‐ Beginning of Year 12,669,250 370,857 5,032,438 18,072,545Fund Balances (Deficit) ‐ End of Year $ 15,765,641 $ 372,621 $ 5,062,574 $ 21,200,836 The accompanying notes are an integral part of these financial statements.
City of Anderson
RECONCILIATION OF CHANGE IN FUND BALANCES TO CHANGE IN NET POSITION – GOVERNMENTAL ACTIVITIES
Year Ended June 30, 2022
Total Net Change in Fund Balances Included in the Statement of Revenues, Expenditures, and Changes in Fund Balances ‐ Governmental Funds $ 3,128,291 Governmental funds report capital outlay and capitalized interest as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense:
Capital outlay $ 1,525,998
Depreciation expense (1,166,163) 359,835
Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. In addition, some revenues are reported in the funds in the year of collection and not reported in the statement of activities as they had been previously accrued and reported. (453,502) The issuance of long‐term debt, including leases, provides current financial resources to governmental funds, while the repayment of the principal of long‐term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net position. Also, governmental funds report the effect of issuance costs, premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. This amount is the net effect of these differences in the treatment of long‐term debt and related items. 247,730 Some 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. 577,670 Some transactions reported in the governmental funds require the use of current financial resources and, therefore, are reported as expenditures but are reported as prepaid expenses and expensed over their useful life in the Statement of Activities. (193,085)
An internal service fund is used by management to charge the cost of data processing, customer service, maintenance, insurance, and fleet management services to individual funds. The net revenue of certain activities of the internal service fund is reported within governmental activities. 228,851 Net Change in Net Position Reported Within the Statement of Activities ‐ Governmental Activities $ 3,895,790 The accompanying notes are an integral part of these financial statements.
City of Anderson
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL – GENERAL FUND AND
MAJOR SPECIAL REVENUE FUNDS
Variance Variance
with Final with Final
Year Ended June 30, 2022 Original Final Actual Budget Original Final Actual Budget RevenuesSales taxes 4,886,000 $ $ 6,231,071 $ 6,231,941 $ ‐ 870 $ ‐ $ ‐ $ ‐ $ Property taxes 2,074,357 2,300,936 2,507,339 ‐ 206,403 ‐ ‐ ‐ Motel taxes 650,000 761,766 775,875 ‐ 14,109 ‐ ‐ ‐ Franchise taxes 325,000 389,396 ‐ 389,396 ‐ ‐ ‐ ‐ Licenses and permits 451,676 471,793 520,603 ‐ 48,810 ‐ ‐ ‐ Fines, forfeitures, and penalties 28,314 28,314 42,025 ‐ 13,711 ‐ ‐ ‐ Use of money and property 28,200 28,200 30,957 2,757 1,500 1,500 3,776 2,276 Intergovernmental revenue 78,623 78,623 2,631,683 2,553,060 1,096,258 1,096,258 1,200,065 103,807 Charges for current services 549,786 574,786 572,314 ‐ (2,472) ‐ ‐ ‐ Other revenues 363,700 363,700 172,104 ‐ (191,596) ‐ 136,118 136,118 Total Revenues 9,435,656 11,228,585 13,874,237 2,645,652 1,097,758 1,097,758 1,339,959 242,201 ExpendituresCurrent:
General government 1,069,570 1,121,978 1,128,285 ‐ (6,307) ‐ ‐ ‐ Public safety 6,169,390 6,844,113 6,791,428 ‐ 52,685 ‐ ‐ ‐ Public works ‐ ‐ ‐ ‐ 980,514 980,514 519,387 461,127 Planning 332,648 332,648 302,893 ‐ 29,755 ‐ ‐ ‐ Community development 676,386 900,927 925,458 ‐ (24,531) ‐ ‐ ‐ Recreation and cultural 721,933 1,408,757 1,428,775 ‐ (20,018) ‐ ‐ ‐ Capital outlay ‐ 244,680 353,860 (109,180) 35,000 35,000 503,803 (468,803) Debt service:
Principal 206,826 206,826 206,500 ‐ 326 ‐ ‐ ‐ Interest and fiscal charges ‐ ‐ 12,727 ‐ (12,727) ‐ ‐ ‐ Total Expenditures 9,176,753 11,059,929 11,149,926 (89,997) 1,015,514 1,015,514 1,023,190 (7,676) Excess (Deficiency) of Revenues
Over (Under) Expenditures 258,903 168,656 2,724,311 2,555,655 82,244 82,244 316,769 234,525 Other Financing Sources (Uses)
Operating transfers in 12,500 ‐ 12,500 ‐ (12,500) ‐ ‐ ‐ Operating transfers out (22,500) ‐ (22,500) 22,500 (14,210) (14,210) (14,400) (190) Leases (as lessee) ‐ ‐ 100,221 ‐ 100,221 ‐ ‐ ‐ Total Other Financing Sources (Uses) (10,000) (10,000) 100,221 110,221 (14,210) (14,210) (14,400) (190) Net Change in Fund Balances 248,903 158,656 2,824,532 2,665,876 68,034 68,034 302,369 234,335 Fund Balances (Deficit) ‐ Beginning of Year 3,125,262 3,125,262 ‐ 3,125,262 1,618,971 1,618,971 ‐ 1,618,971 Fund Balances (Deficit) ‐ End of Year $ 3,374,165 $ 3,283,918 $ 5,949,794 $ 2,665,876 $ 1,687,005 $ 1,687,005 $ 1,921,340 $ 234,335 The accompanying notes are an integral part of these financial statements.
General Fund Gas Tax Fund
Budgeted Amounts Budgeted Amounts
City of Anderson
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL – GENERAL FUND AND MAJOR SPECIAL REVENUE FUNDS(Continued)
Variance Variance
with Final with Final
Year Ended June 30, 2022 Original Final Actual Budget Original Final Actual Budget RevenuesSales taxes $ ‐ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Property taxes ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Motel taxes ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐Franchise taxes ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Licenses and permits ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Fines, forfeitures, and penalties ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Use of money and property 500 500 20,001 19,501 20,000 20,000 42,375 22,375 Intergovernmental revenue ‐ ‐ ‐ ‐ 316,216 316,216 180,484 (135,732) Charges for current services ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Other revenues ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Revenues 500 500 20,001 19,501 336,216 336,216 222,859 (113,357) ExpendituresCurrent:
General government ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Public safety ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Public works ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Planning ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Community development 107,800 107,800 16,100 91,700 95,294 95,294 61,590 33,704 Recreation and cultural ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Capital outlay ‐ ‐ ‐ ‐ ‐ ‐ 172,130 (172,130) Debt service:
Principal ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Interest and fiscal charges ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Expenditures 107,800 107,800 16,100 91,700 95,294 95,294 233,720 (138,426) Excess (Deficiency) of Revenues
Over (Under) Expenditures (107,300) (107,300) 3,901 111,201 240,922 240,922 (10,861) (251,783) Other Financing Sources (Uses)
Operating transfers in ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Operating transfers out ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Leases (as lessee) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Other Financing Sources (Uses) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Net Change in Fund Balances (107,300) (107,300) 3,901 111,201 240,922 240,922 (10,861) (251,783) Fund Balances (Deficit) ‐ Beginning of Year 5,905,156 5,905,156 ‐ 5,905,156 2,366,441 2,366,441 ‐ 2,366,441 Fund Balances (Deficit) ‐ End of Year $ 5,797,856 $ 5,797,856 $ 5,909,057 $ 111,201 $ 2,607,363 $ 2,607,363 $ 2,355,580 $ (251,783) The accompanying notes are an integral part of these financial statements.
Budgeted Amounts Budgeted Amounts
ADAP and Home Fund CDBG Fund
City of Anderson
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL – GENERAL FUND AND MAJOR SPECIAL REVENUE FUNDS(Continued)
Variance
with Final
Year Ended June 30, 2022 Original Final Actual BudgetRevenuesSales taxes $ ‐ ‐ $ ‐ $ ‐ $ Property taxes ‐ ‐ ‐ ‐ Motel taxes ‐ ‐ ‐ ‐Franchise taxes ‐ ‐ ‐ ‐ Licenses and permits ‐ ‐ ‐ ‐ Fines, forfeitures, and penalties ‐ ‐ ‐ ‐Use of money and property 20,000 20,000 2,403 (17,597) Intergovernmental revenue ‐ ‐ ‐ ‐ Charges for current services ‐ ‐ ‐ ‐ Other revenues 1,000 ‐ 1,000 (1,000) Total Revenues 21,000 21,000 2,403 (18,597)
ExpendituresCurrent:
General government ‐ ‐ ‐ ‐ Public safety ‐ ‐ ‐ ‐Public works ‐ ‐ ‐ ‐Planning ‐ ‐ ‐ ‐ Community development 30,070 30,070 23,539 6,531
Recreation and cultural ‐ ‐ ‐ ‐ Capital outlay ‐ ‐ ‐ ‐Debt service:
Principal 85,602 85,602 2,414 83,188
Interest and fiscal charges 31,548 ‐ 31,548 31,548 Total Expenditures 147,220 147,220 25,953 121,267
Excess (Deficiency) of Revenues
Over (Under) Expenditures (126,220) (126,220) (23,550) 102,670 Other Financing Sources (Uses)
Operating transfers in 101,000 ‐ 101,000 (101,000) Operating transfers out ‐ ‐ ‐ ‐ Leases (as lessee) ‐ ‐ ‐ ‐ Total Other Financing Sources (Uses) 101,000 ‐ 101,000 (101,000) Net Change in Fund Balances (25,220) (25,220) (23,550) 1,670 Fund Balances (Deficit) ‐ Beginning of Year (346,580) (346,580) ‐ (346,580) Fund Balances (Deficit) ‐ End of Year $ (371,800) $ (371,800) $ (370,130) $ 1,670 The accompanying notes are an integral part of these financial statements.
Low and Mod Income Housing Fund
Budgeted Amounts
City of Anderson
STATEMENT OF NET POSITION – PROPRIETARY FUNDS
Governmental
Business‐Type Activities ‐ Activities ‐
Enterprise Funds Internal
June 30, 2022 Water Fund Sewer Fund Total Service Fund
ASSETS AND DEFERRED OUTFLOWS
Current AssetsCash and cash equivalents 108,799 $ $ 2,320,573 $ 2,429,372 $ 163,968 Receivables:
Accounts 201,056 422 201,478 1,566Loans ‐ 11,955 ‐ 11,955 Due from other governments 907 28,795 ‐ 29,702 Inventories 45,963 5,211 51,174 48,778
Due from other funds 314,475 15,080 ‐ 329,555 Prepaid expenses and deferred charges ‐ ‐ ‐ 5,553 Total Current Assets 671,200 2,382,036 3,053,236 219,865 Noncurrent Assets
Restricted assets:
Cash and cash equivalents 18,941 2,245 ‐ 21,186 Advances to other funds ‐ 694,964 ‐ 694,964 Nondepreciable capital assets 287,550 ‐ 287,550 20,000Depreciable capital assets ‐ net 4,249,341 6,272,001 10,521,342 1,754,218 Total Noncurrent Assets 4,555,832 6,969,210 11,525,042 1,774,218 Total Assets 5,227,032 9,351,246 14,578,278 1,994,083
Deferred Outflows of Resources
Deferred outflows from pensions 297,576 821,024 ‐ 1,118,600 TOTAL ASSETS AND DEFERRED OUTFLOWS $ 5,524,608 $ 10,172,270 $ 15,696,878 $ 1,994,083 The accompanying notes are an integral part of these financial statements.
City of Anderson
STATEMENT OF NET POSITION – PROPRIETARY FUNDS
(Continued)
Governmental
Business‐Type Activities ‐ Activities ‐
Enterprise Funds Internal
June 30, 2022 Water Fund Sewer Fund Total Service Fund
LIABILITIES, DEFERRED INFLOWS, AND NET POSITION
Current Liabilities
Accounts payable 165,417 $ $ 215,166 $ 380,583 $ 111,464 Accrued payroll and benefits 4,842 10,690 15,532 18,487Accrued interest ‐ 2,579 2,579 5,646 Customer/employee deposits 78,280 ‐ ‐ 78,280 Due to other funds ‐ ‐ ‐ 1,535,615 Compensated absences payable ‐ current 6,632 8,267 14,899 14,084 Unearned revenue ‐ 785,257 ‐ 785,257
Bonds, loans, and leases payable ‐ current ‐ 5,000 5,000 356,616 Total Current Liabilities 255,171 1,026,959 1,282,130 2,041,912 Noncurrent Liabilities
Compensated absences ‐ net 19,897 24,802 44,699 42,252Bonds, loans and leases payable ‐ net ‐ 161,500 161,500 577,525 Net pension liability 453,198 1,250,389 ‐ 1,703,587 Total Noncurrent Liabilities 473,095 1,436,691 1,909,786 619,777 Total Liabilities 728,266 2,463,650 3,191,916 2,661,689 Deferred Inflows of Resources
Deferred inflows from pensions 426,548 1,176,861 ‐ 1,603,409 Net PositionNet investment in capital assets 4,536,891 6,105,501 10,642,392 840,077 Unrestricted (167,097) 426,258 259,161 (1,507,683)
Total Net Position 4,369,794 6,531,759 10,901,553 (667,606) TOTAL LIABILITIES, DEFERRED INFLOWS, AND NET POSITION $ 5,524,608 $ 10,172,270 $ 15,696,878 $ 1,994,083 The accompanying notes are an integral part of these financial statements.
City of Anderson
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION – PROPRIETARY FUNDS
Governmental
Business‐Type Activities ‐ Activities ‐
Enterprise Funds Internal
Year Ended June 30, 2022 Water Fund Sewer Fund Total Service Fund Operating Revenues
Charges for current services:
Waste water and water charges 1,531,252 $ $ 1,764,539 $ ‐ 3,295,791 $ Internal service fund charges ‐ ‐ ‐ 3,496,984 Permits and fees 4,655 ‐ ‐ 4,655 Rental revenue 10,350 ‐ ‐ 10,350 Other revenue 75,874 ‐ 75,874 6,010
Total Operating Revenues 1,622,131 1,764,539 3,386,670 3,502,994 Operating Expenses
Cost of sales and service 901,908 1,688,209 2,590,117 3,346,282 Administrative services 515,383 323,854 ‐ 839,237Depreciation expense 231,891 305,350 537,241 391,323 Total Operating Expenses 1,649,182 2,317,413 3,966,595 3,737,605 Operating Income (Loss) (27,051) (552,874) (579,925) (234,611) Nonoperating Revenues (Expenses)
Investment income 1,995 4,430 ‐ 6,425 Interest expense ‐ (9,048) (9,048) (12,802)
Gain (loss) on sale of assets ‐ ‐ ‐ 18,562 Total Nonoperating Revenues (Expenses) $ 1,995 $ (4,618) $ (2,623) $ 5,760 The accompanying notes are an integral part of these financial statements.
City of Anderson
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION – PROPRIETARY FUNDS(Continued)
Governmental
Business‐Type Activities ‐ Activities ‐
Enterprise Funds Internal
Year Ended June 30, 2022 Water Fund Sewer Fund Total Service Fund Income (Loss) Before Capital Contributions and Transfers $ (25,056) $ (557,492) $ (582,548) $ (228,851) Capital contributions ‐ 483,211 ‐ 483,211 Transfers in ‐ ‐ ‐ ‐ Transfers out ‐ (105,653) ‐ (105,653)
Change in Net Position (25,056) (179,934) (204,990) (228,851) Total Net Position ‐ Beginning of Year 4,394,850 6,711,693 11,106,543 (438,755) Total Net Position ‐ End of Year $ 4,369,794 $ 6,531,759 $ 10,901,553 $ (667,606) The accompanying notes are an integral part of these financial statements.
City of Anderson
STATEMENT OF CASH FLOWS – PROPRIETARY FUNDS
Governmental
Business‐Type Activities ‐ Activities ‐
Enterprise Funds Internal
Year Ended June 30, 2022 Water Fund Sewer Fund Total Service Fund
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers and users 1,639,981 $ $ 1,773,178 $ 3,413,159 $ 3,501,428 Cash paid to employees (including employee benefits) (365,301) (888,929) (1,254,230) (1,532,696) Cash paid to suppliers (1,055,490) (941,203) (1,996,693) (1,761,751) Net Cash Provided (Used) by Operating Activities 219,190 (56,954) 162,236 206,981
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Cash received from (paid to) other funds (15,062) 448,774 433,712 518,557 Operating transfers ‐ (105,653) ‐ (105,653) Net Cash Provided (Used) by Noncapital Financing Activities (15,062) 343,121 328,059 518,557
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Payments for the purchase of property (362,437) (75,309) (437,746) (329,760) Debt principal paid (3,657) (35,850) (39,507) (126,143) Debt interest paid ‐ (9,125) (9,125) (8,001)Lease payments made ‐ ‐ ‐ (232,974)Sale of capital assets ‐ ‐ ‐ 29,207 Net Cash Provided (Used) by Capital and Related Financing Activities (366,094) (120,284) (486,378) (667,671)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 1,995 4,430 6,425 (2)
Net Cash Provided (Used) by Investing Activities 1,995 4,430 6,425 (2) Net Increase (Decrease) in Cash and Cash Equivalents (159,971) 170,313 10,342 57,865 Cash and Cash Equivalents ‐ Beginning of Year 287,711 2,152,505 2,440,216 106,103 Cash and Cash Equivalents ‐ End of Year $ 127,740 $ 2,322,818 $ 2,450,558 $ 163,968 The accompanying notes are an integral part of these financial statements.
City of Anderson
STATEMENT OF CASH FLOWS – PROPRIETARY FUNDS
(Continued)
Governmental
Business‐Type Activities ‐ Activities ‐
Enterprise Funds Internal
Year Ended June 30, 2022 Water Fund Sewer Fund Total Service Fund
RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES
Operating income (loss) (27,051) $ $ (552,874) $ (579,925) $ (234,611) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:
Depreciation expense 231,891 305,350 537,241 391,323
Changes in:
Accounts receivable 11,210 (237) 10,973 (1,566)Due from other governments 320 24,044 ‐ 24,364 Inventories (1,221) (527) (1,748) 1,784
Prepaid expenses and deferred charges 1,809 26,159 27,968 16,960 Deferred outflows from pensions (159,995) (503,711) ‐ (663,706) Accounts payable 107,637 167,529 275,166 59,385
Accrued payroll and benefits (8,447) (22,285) (30,732) (33,085) Customer/employee deposits 6,320 ‐ ‐ 6,320 Compensated absences payable 6,710 1,196 7,906 6,791
Unearned revenue ‐ (15,168) ‐ (15,168) Net pension liability (322,915) (539,610) ‐ (862,525) Deferred inflows from pensions 372,922 1,053,180 ‐ 1,426,102 Total Adjustments 246,241 495,920 742,161 441,592
Net Cash Provided (Used) by Operating Activities $ 219,190 $ (56,954) $ 162,236 $ 206,981
RECONCILIATION OF TOTAL CASH AND CASH EQUIVALENTS
Cash and cash equivalents 108,799 $ $ 2,320,573 $ 2,429,372 $ 163,968 Restricted assets:
Cash and cash equivalents 18,941 2,245 21,186 ‐ Net Cash and Cash Equivalents $ 127,740 $ 2,322,818 $ 2,450,558 $ 163,968 The accompanying notes are an integral part of these financial statements.
City of Anderson
STATEMENT OF NET POSITION – FIDUCIARY FUNDS
Private‐Purpose Custodial
June 30, 2022 Trust Fund Funds
ASSETSCash and cash equivalents $ 228,109 $ 2,576,853
Accounts receivable ‐ 241
Due from other governments ‐ 239
Land held for resale ‐ 48,774
Restricted assets
Cash and cash equivalents ‐ 489,387
TOTAL ASSETS 766,270 2,577,333
LIABILITIESAccounts payable 667 34,401
Accrued interest ‐ 93,922Accrued liabilities ‐ 2,179Due to other groups ‐ 178,379 Long‐term liabilities
Due within one year ‐ 251,510
Due in more than one year ‐ 5,539,087
TOTAL LIABILITIES 6,065,744 34,401
NET POSITION (DEFICIT)
Restricted for:
Held in trust for dissolution of RDA (5,299,474) ‐ Held in trust for other governments ‐ 2,542,932
TOTAL NET POSITION (DEFICIT) $ (5,299,474) $ 2,542,932
The accompanying notes are an integral part of these financial statements.
City of Anderson
STATEMENT OF CHANGES IN NET POSITION – FIDUCIARY FUNDS
Private‐Purpose Custodial
Year Ended June 30, 2022 Trust Fund Funds
AdditionsProperty taxes $ ‐ 577,252 $
Seized funds and forfeited revenues ‐ 571,568
Use of money and property 883 5,719
Total Additions 578,135 577,287
DeductionsCommunity development ‐ 1,184,211Administrative costs ‐ 69,345 Machinery and equipment ‐ 170,026
Distributions ‐ 931,478
Total Deductions 1,184,211 1,170,849
Change in Net Position (606,076) (593,562)
Net Position (Deficit) Beginning of Year ‐ Restated (4,693,398) 3,136,494 Net Position (Deficit) End of Year $ (5,299,474) $ 2,542,932 The accompanying notes are an integral part of these financial statements.
City of Anderson
NOTES TO THE FINANCIAL STATEMENTS
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the City of Anderson, California (the City) have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to governmental entities. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below.
Reporting Entity The City is a municipal corporation governed by an elected five‐member council. As required by accounting principles generally accepted in the United States of America, these financial statements include all of the funds of the City, as well as all of its component units. Component units are legally separate entities for which the City is financially accountable.
Due to financial and operational relationships, the City has one component unit – the Anderson Public Financing Authority. Based on the criteria of GASB Statement No. 61, this component unit is blended into the City’s basic financial statements.
Anderson Public Financing Authority: In order to facilitate the financing of public improvements, as well as other facilities and improvements which can be funded through the issuance of tax exempt bonds, the City Council and the governing board of the Anderson Redevelopment Agency established a joint powers agency known as the Anderson Public Financing Authority (Authority). The Authority is authorized, among other things, to issue bonds pursuant to the provisions of the Marks‐Roos Local Bond Pooling Act of 1985 for the purpose of financing facilities and improvements.
Basis of Presentation The financial statement presentation required by GASB Statement Nos. 34, 37, 38, and 39, provides a comprehensive, entity‐wide perspective of the City’s overall financial position and results of operations while maintaining the presentation of the financial position, results of operations and cash flows, as applicable, of the City’s major funds.
Government‐wide and Fund Financial Statements The government‐wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the activities of the City. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business‐type activities, which rely to a significant extent on fees and charges for services.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: (1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; and, (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not included among program revenues are reported instead as general revenues.
City of Anderson
NOTES TO THE FINANCIAL STATEMENTS(Continued)