Agenda packet — Angels Camp City Council, May 17, 2022 (part 1 of 2)

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181

CITY OF ANGELS

CITY COUNCIL AGENDA
May 17, 2022
THIS MEETING WILL BE HELD AT ANGELS FIRE HOUSE, 1404 VALLECITO ROAD AND WILL BE OPEN TO PUBLIC. MASKS ARE RECOMMENDED FOR ATTENDEES.

In person public attendance will be available with limited seating. Seats are available on a first come, first served basis. Members of the public shall have the right to observe and offer public comment at the appropriate time. To view or participate in the meeting online, please use the following link:

Google Meet joining info
Video call link: https://meet.google.com/bfn-ezik-fue
Or dial: (US) +1 630-634-5291 PIN: 858 431 338#
CITY COUNCIL appreciates your interest and encourages your participation. Regularly scheduled meeting are held the 1 st and 3rd Tuesday of each month. The Agenda is divided into two sections:

CONSENT AGENDA: These matters include routine financial and administration actions and are usually approved by a single majority vote.

REGULAR AGENDA: These items include significant financial and administration actions of special interest, hearings and work sessions.

The numerical order of the items on this agenda is for convenience of reference. Items may be taken out of order upon request of the Mayor or Council Members. All questions shall be directed to the Mayor who, at his/her discretion, will refer to Staff.

Mayor Alvin Broglio Vice Mayor Jennifer Davis-Herndon
Council Members Gretel Tiscornia, Isabel Moncada, Caroline Schirato City Administrator Rebecca Callen City Attorney Doug White 5:00 p.m. CLOSED SESSION

1. ROLL CALL

2. PUBLIC COMMENT
The public may address the Council on any item of public interest not otherwise on the agenda that is within the jurisdiction of the City. No action may be taken. Matters to be addressed may be referred to City Staff or placed on a subsequent meeting Agenda. Speakers are limited to five minutes per person.

3. ADJOURN TO CLOSED SESSION
A. PUBLIC EMPLOYMENT PERFORMANCE EVALUATION (Gov. Code Section 54957) Title: City Administrator/Manager
B. Property Negotiations APN: 058-015-011
Agent: Mariposa Amador Calaveras Tuolumne (MACT) Health Board, Rebecca Callen, City Administrator

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 6:00 p.m. REGULAR MEETING

1. ROLL CALL

2. PLEDGE OF ALLEGIANCE

3. REPORT OUT OF CLOSED SESSION
A. PUBLIC EMPLOYMENT PERFORMANCE EVALUATION (Gov. Code Section 54957) Title: City Administrator/Manager
B. Property Negotiations APN: 058-015-011
Agent: Mariposa Amador Calaveras Tuolumne (MACT) Health Board, Rebecca Callen, City Administrator

4. APPROVAL OF THE AGENDA AS POSTED (OR AMENDED)

5. PUBLIC COMMENT
The public may address the Council on any item of public interest not otherwise on the agenda that is within the jurisdiction of the City. No action may be taken. Matters to be addressed may be referred to City Staff or placed on a subsequent meeting Agenda. Speakers are limited to five minutes per person.

6. CONSENT AGENDA
A. Approval to Waive Fees for Jumping Frog Motel Sign and Building Permit for Work Done in Conjunction with Murphys Grade Road Sidewalks, Amy Augustine, City Planner B. Authorization for City Administrator to Sign Ratification of Helix Contract / Task Order No. 2, for An Increase of $14,0000 to Complete Regulatory Wetlands Permitting Work for the Phase 1 Sewer (East Trunk/Vallecito Road Sewer line) Project, Amy Augustine, City Planner
C. Approval of Resolution No. 22-17, Approving the City’s Participation in the Public Agency Retirement Services (PARS) Post-Employment Benefits and Pension Trust Program (Section 115 Pension Trust Fund) to be Administered by PARS, with US Bank as Trustee, Delegating Section 115 Trust Fund Activity to the Director of Finance and Authorizing the City Administrator to Execute the Documents to Implement the Program, Rebecca Callen, City Administrator
D. Approval of Resolution No. 22-18, Rescind Resolution No. 21-03 Designating Authorized Signers, Including the Finance Director on the City of Angels Bank Accounts, Rose Beristianos E. Monthly AP Check Issued April, Michelle Gonzalez, Finance Director

7. REGULAR AGENDA
A. Discussion and Presentation of OPEB and PERS Modeling with GovInvest, Rebecca Callen, City Administrator B. Discussion and Presentation by Destination Angels Camp, Debbie Ponte C. Consideration of a Resolution No. 22-21 Declaring the Intention to Continue Assessments for FY 2022-23, Preliminarily Approving Engineers Report and Providing Notice of Hearing on July 19, 2022, for the Landscaping & Lighting District No. 1, Greenhorn Creek Assessment, Kyle Tankard, SCI Consulting Group D. Adopt Resolution No. 22-22, Declaring Intention to Form Landscaping & Lighting District No. 2 – Greenhorn Creek to Replace Existing Landscaping & Lighting District No. 1 – Greenhorn Creek and Resolution No. 22-23, Adopting Proposition 218 Assessment Ballot Procedures, Kyle Tankard, SCI Consulting Group E. Discussion and Approval of the Revised Citygate Proposal, Rebecca Callen, City Administrator F. Discussion and Approval of Resolution No. 22-20, Adopting Discontinuation of Residential Service for NonPayment (SB 998), Rebecca Callen, City Administrator

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 G. Approval of Resolution No. 22-19, Approving the MOU Negotiation Between Angels Camp Exempt Employees and the City of Angels for a Term Beginning May 22, 2022 through June 30, 2024, Rebecca Callen, City Administrator
H. Discussion of Financial Review April, 2022, Rebecca Callen, City Administrator

8. ADMINISTRATION REPORT

9. COUNCIL REPORT

10. CORRESPONDENCE
A. Greenhorn Greek Landscape and Lighting District, Richard Gutierrez

11. CALENDAR

12. ADJOURNMENT
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk at City Hall 209-736-2181, [email protected]. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to the meeting (28 CFR 35.102-35.104 ADA Title II) Materials related to an item on this Agenda submitted to the City Council after distribution of the Agenda packet are available for public inspection at City Hall at 200 Monte Verda Street Ste. B, Angels Camp, CA 95222 during normal business hours.

The Agenda is also available on line at www.angelscamp.gov.

City of Angels Council Meeting
MAY 17, 2022 CONSENT AGENDA 6.A
A. Approval to Waive Fees for Jumping Frog Motel Sign and Building Permit for Work Done in Conjunction with Murphys Grade Road Sidewalks, Amy Augustine, City Planner
_____________________________________________________________________ DATE: May 17, 2022
TO: City Council
FROM: Amy Augustine, AICP – City Planner
RE: WAIVE FEES FOR JUMPING FROG MOTEL SIGN AND BUILDING PERMIT FOR WORK DONE IN

CONJUNCTION WITH MURPHYS GRADE ROAD SIDEWALKS

RECOMMENDATION
Waive $287.06 in sign and building permit fees for the Jumping Frog Motel Sign for work done in conjunction with the Murphys Grade Road sidewalks.

BACKGROUND/DISCUSSION
The Jumping Frog Motel sign had to be removed In conjunction with constructing the Murphys Grade Road sidewalks.

To re-install the sign (at a slightly different location), a sign permit and building permit were required due to associated electrical work, the sign’s status as a legal nonconforming sign, refurbishing the sign, adding new sign supports, and sign height. Because sign removal and re-installation was done to accommodate a City project, staff recommends waiving the fees for reinstalling the sign.

The total cost to be waived includes:
$ 156.67 Sign Permit
$ 130.39 Building Permit
$ 287.06 Total

FISCAL IMPACT
General Fund income loss of $287.06.

City of Angels Council Meeting
MAY 17, 2022 CONSENT AGENDA 6.B
B. Authorization for City Administrator to Sign Ratification of Helix Contract / Task Order No. 2, for An Increase of $14,0000 to Complete Regulatory Wetlands Permitting Work for the Phase 1 Sewer (East Trunk/Vallecito Road Sewer line) Project, Amy Augustine, City Planner
_____________________________________________________________________ DATE: May 17, 2022
TO: City Council
FROM: Amy Augustine, AICP – City Planner
RE: RATIFY HELIX CONTRACT/TASK ORDER #2 FOR AN INCREASE OF $14,000 TO COMPLETE REGULATORY WETLANDS PERMITTING WORK FOR THE PHASE 1 SEWER PROJECT

RECOMMENDATION
Ratify Helix Contract/Task Order #2 for an increase of $14,000 to complete regulatory wetlands permitting work for the Phase 1 Sewer (East Trunk/Vallecito Road sewerline) project

BACKGROUND/DISCUSSION
The City received $65,000 in Local Early Action Planning (LEAP) Grant funding in 2020. $25,000 in LEAP funds were allocated to acquire environmental permits (for wetlands) to proceed with sanitary sewer improvements necessary to remove the moratorium on development including 107-unit Habitat for Humanity affordable housing project. The City Council approved a $25,000 Task Order #1, amending Helix’s existing environmental contract for the sewerline on October 20, 2020, for the additional environmental permitting work.

Due to multiple refinements to the East Trunk/Vallecito Road sewerline project during final engineering; environmental permit applications for wetlands had to be revised multiple times increasing the overall budget by $14,000 above the projected $25,000. The permits were completed and submitted to the California Department of Fish and Wildlife.

The review period closed without the need to submit additional information (i.e., permits are deemed issued). The environmental consultant has formally requested a budget amendment.

FISCAL IMPACT
No fiscal impact. The budget was $55,000 for FY 2021-22. This is only an amendment to the contract.

City of Angels
TASK ORDER NO. 2
Wetlands Environmental Permitting – East Trunk Sewer Line HELIX ENVIRONMENTAL CONSULTING, INC.

This amendment is made and entered into this 17th Day of May 2022 by and between the City of Angels, a municipal corporate of the State of California (hereinafter “CITY”) and Helix Environmental Consulting, Inc. (hereinafter “CONSULTANT”).

RECITALS
WHEREAS, the CITY entered into an agreement with the CONSULTANT to complete environmental documentation for the East Trunk Sewer Line on March 5, 2019, in the amount of $66,960 ; and WHEREAS, the City approved a $25,000 Task Order #1 to prepare wetlands permits for the same project on October 20, 2020; and
WHEREAS, the CITY desires additional professional services to complete wetlands permitting necessary to pursue construction of the East Trunk Sewer Line improvement project; NOW THEREFORE, be it mutually agreed that the Professional Services Agreement between CITY and CONSULTANT is hereby amended as set forth herein. All terms and conditions of the cited Agreement shall remain in full force and effect except as specifically modified by the following:

1. COST SCHEDULES: An additional amount of $14,000.00 is allocated Helix for work identified in Attachment A. The cost of said services will not exceed $14,000.00 and will be tracked separated as a task order change for billing purposes. The initial contract remains unchanged; except as amended herein.

IN WITNESS WHEREOF, this Task Order NO .2 is made effective as of the date herein above appearing.

CITY OF ANGELS CAMP
BY: ________________________________
Rebecca Callen, City Administrator
HELIX ENVIRONMENTAL PLANNING, INC.

BY: ________________________________
Patrick Britton, Regional Manager

ATTACHMENT A
City of Angels Council Meeting
MAY 17, 2022 CONSENT AGENDA 6.C
C. Approval of Resolution No. 22-17, Approving the City’s Participation in the Public Agency Retirement Services (PARS) Post-Employment Benefits and Pension Trust Program (Section 115 Pension Trust Fund) to be Administered by PARS, with US Bank as Trustee, Delegating Section 115 Trust Fund Activity to the Director of Finance and Authorizing the City Administrator to Execute the Documents to Implement the Program, Rebecca Callen, City Administrator _____________________________________________________________________

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 1 DATE: May 17, 2022
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: PENSION AND OPEB FUNDING POLICY AND INVESTMENT STRATEGY FOR PARS 115 TRUST AND APPROVAL OF RESOLUTION NO. 22-17 FOR PARS TRUSTS

RECOMMENDATION
Approve the IRS 115 Funding Policy and Investment Strategy for the OPEB and Pension OPEB PARS 115 Trusts and approve Resolution 22-17

BACKGROUND
On May 3, 2022, the City Council was presented with the current status of the OPEB (Other Post Employment Benefits) and CalPERS Pension Liabilities by the City Administrator and Mitch Barker from PARs. City Council directed staff to prepare a resolution to have PARs administer the 115 rust for Pension and OPEB with HighMark Capital (investment advisor services) and US Bank (trustees services).

DISCUSSION
Funding Policies
OPEB and Pension obligation are expensive and can become a serious financial threat or hindrance to the City without regular and appropriate attention. Addressing the liabilities requires a long-term management approach and is therefore important to develop strategies and memorialize those practices.

These policies provide guidance in making annual budget decisions, demonstrates prudent financial management practices, reassures bond rating agencies, and shows employees and the Public how the City is funding both OPEB and Pensions.

The policies will document methods the City will use to determine its annual contributions beyond the Pay-Go.

The recommendation is to set a Funding ratio for both OPEB and Pensions. The current funding ratios are as follows:

Pension
Plan June 30, 2019
Unfunded
June 30, 2020
Unfunded
Funded Ratio
Safety Police Classic $2,371,820 $2,507,032 68.3%
Safety Police PEPRA $15,290 $20,831 91.4%

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 2 Safety Fire Classic $113,027 $132,363 79.7%
Safety Fire PEPRA $11,052 $14,942 87.0%
Misc Classic $3,495,727 $3,822,806 72.3%
Misc PEPRA $34,681 $43,343 86.5%
OPEB
Zero
Recommendations
The recommendation would be to reach a funding ratio of 80% for both OPEB and PERS. Currently four (4) of the six (6) plans have met or exceed that threshold. To bring up the two other plans, asset need to grow by an additional $1,900,000 to bring them up today to 80%.

However, we aren’t assuming that there will be no growth in the current assets, but you can also see on page two (2) that the unfunded liability has grown due to changes in assumptions and changes in Pensionable earnings here at the City that would impact the liabilities.

If the City were to do an initial contribution of $50,000 and an annual contribution of $50,000 over the course of 18 years at a conservative 4.5% interest, that $900,000 in contributions would be worth $1,506,070. That is $606,070 in earnings.

Using the same logic for OPEB, the City can contribute the current $275,000 in addition to an annual contribution of $50,000, the City would be 63% funded in 18 years. While this isn’t 80%, it is 100% more than current funding ratio.

Should Sales Tax or Transient Occupancy tax be higher than anticipated and budgeted, that overage should also go towards reserves or funding either IRS 115 Trust.

In addition to set funding to be allocated as part of payroll across the corresponding departments; Police and All Misc Departmental Employees for Pension and ALL departments will have the additional allocation for OPEB.

FINANCIAL IMPACT
Approve a payment of $275,000 from the OPEB funds in the City Pool to PARS to make initial contribution in the Fiscal Year. Additional contributions to be determined based on discussion and incorporated in the 2022/23 Fiscal Year Budget.

Attachments:
115 Trust Policy
PARS Resolution No. 22-17

CITY OF ANGELS
115 PENSION TRUST
115 OPEB TRUST

INVESTMENT POLICY
2 Purpose
In accordance with Government Code §53646, this policy is intended to provide guidance, control, and direction for the management 115 Retirement Trust Funds entrusted to the care of PARS (Public Agency Retirement Services). These funds are invested separately and referred to as the 115 Retirement Trust Fund and 115 OPEB Trust Fund. These funds are invested within the scope of all applicable government codes, trust agreements, or other restrictions in affect at the time of the deposit and during the holding period. Any funds entrusted and invested outside the 115 Retirement Trust Fund are accounted for separately.

Funds deposited in the 115 Retirement Trust Fund and 115 OPEB Trust Fund will be invested to optimize their earnings, within acceptable risk parameters, as recommended by the City Finance Director and adopted by the City Council.

Implementation
The guidelines and restrictions found herein shall be applied to all actions taken after its adoption by the City Council and shall remain in effect until replaced.

Participants
This investment policy restricts deposits to those funds designated by the City of Angels City Council as self-directed 115 Retirement Trust Funds to be held in care of the PARS.

Objectives
It is the objective of the City Finance Director to work with PARS to invest public funds in a manner that provides security of principal, sufficient liquidity to ensure the specific portfolio is able to meet its cash flow needs, and generates returns consummate with the inherent risks being managed. This practice is generally referred to as the “SLY” principal; which is Safety, Liquidity, and Yield. 3 It is the objective of this fund to be managed in a manner consistent with a retirement trust fund. Retirement and OPEB trust funds will be subject to additional risk levels over and above those found in the City’s Pool. This includes the purchase and holding of equities and other securities that may be subject to substantial changes in value.

Safety: Safety of principal seeks to ensure the preservation of capital within acceptable risk tolerances. These risk tolerances will be greater than those found in the City’s Pool. Some capital risk is deemed acceptable given the longer duration and intended purpose of the 115 Trust Fund.

Within these higher risk tolerances, PARS will employ management tools intended to mitigate and manage some of the credit and liquidity risks.

Credit risk, also known as default risk, is the risk the issuer of a security may be unable to make timely principal, interest, or dividend payments; resulting in a default on a fixed income; or the value of the equity investment will decline to zero. This risk is mitigated through diversification, a process whereby funds are invested in multiple issuers as opposed to a single name.

Liquidity risk is the risk an investment will be difficult or impossible to sell at a reasonable price relative to its potential return. Marketability risk increases or decreases based on a number of factors including the notoriety of the issuer and the frequency at which they issue. The size, structure, and complexity of the particular security, and the size of the market issued in are also factors that impact marketability of the security. Market risk is mitigated in the portfolio through the purchase and holding of securities issued by larger, more well-known, and higher rated issuers, such as the United States Treasury, Federal Agencies, and larger more widely recognized Corporations. Purchases of equities, either individually or as part of a mutual fund will be done in such a way as to provide earnings potential while managing overall portfolio risks.

Yield: The 115 Retirement Trust shall be managed with the objective of maintaining a rate of return commensurate with the risk while bearing in mind the funds are intended to be longer duration and higher risk. However, as a consequence of purchasing longer maturity investments with higher yields, and 4 equity investments, the total return on the 115 Trust Funds can be expected to fluctuate with changes in market conditions.

Standard of Care
The following policies are designed in accordance with Government Code §53215 et al and the recommended best practices of the Government Finance Officers Association (GFOA) to provide transparency to Treasury operations while enhancing portfolio controls.
a) Disbursements will be made in accordance with the Trust agreement. b) Indemnification: The Finance Director and his or her staff, when acting in accordance with written procedures and this investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security’s credit risk or market price changes. Investments shall be made with judgment and care under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs. Investments will not be made for speculation but for investment consistent with the stated objectives. c) Ethics and Conflicts of Interest: City officers, employees, agents and any others who may be directly involved in the investment decision process shall adhere to all applicable laws regarding conflicts of interest and refrain from personal business activity could conflict with the proper execution and management of the investment program or that could impair their ability to make impartial decisions. The receipt of gifts is subject to the disclosure requirements and limitations set forth in sections §§87200 - 87210 and §§89503 - 89503.5 of the Government Code. In addition, the receipt of honoraria is prohibited.
d) Transactions Records: All Trust records will be maintained in accordance with the City’s adopted records retention policy.

Reporting
In accordance with the recommendations of Government Code §53216.4 the Finance Director will publish on the City public website, or make available through 5 other electronic means, a detailed report of the investment transactions on an at least annual basis. The report will include a description of securities held, transactions made, expenses incurred, compensation paid, fees paid, and the net profit or loss of the portfolio. In addition, the report will include the acquisition cost, book value, market value, and total assets of the trust.

Transaction records, bank statements, account reconciliations, and associated accounting materials are filed and maintained in accordance with Government Code §27000 - §27013 inclusive; and the City’s adopted records retention policy.

No less than annually, the Finance Director will provide Actuaries for Both OPEB and the Pension Plans.

Funding and Distribution
This funding allocation goal is an 80% funding ratio for all Pension plans and OPEB, by 2040.

The contributions are entirely at the discretion of City Council and could be some or all contributions dependent on the revenues being sufficient to make payments. In years where revenue is insufficient, the City Council can direct staff to utilize funds in trust to pay retiree health benefits and/or CalPERS contributions for prepayments and/or normal costs, aligning with the respective IRS Trust.

The annual Operating Budget will list OPEB PARS Contributions and Pension PARS Contributions.

Investment Strategy Level
Policy review is at the discretion of City Council and shall be reviewed no less frequently than once every five (5) years.
6 Capital Apprecitation
Balanced
Moderate
Moderately
Conservative
Conservative

CITY OF ANGELS

CITY COUNCIL
RESOLUTION No. 22- 17
A RESOLUTION OF THE CITY OF ANGELS CITY COUNCIL APPROVING THE CITY’S PARTICIPATION IN THE PUBLIC AGENCY RETIREMENT SERVICES (PARS) POSTEMPLOYMENT BENEFITS AND PENSION TRUST PROGRAM (SECTION 115 PENSION

TRUST FUND) TO BE ADMINISTERED BY PARS, WITH US BANK AS TRUSTEE, DELEGATING SECTION 115 TRUST FUND ACTIVITY TO THE DIRECTOR OF FINANCE

AND AUTHORIZING THE CITY ADMINISTRATOR TO EXECUTE THE DOCUMENTS TO

IMPLEMENT THE PROGRAM
WHEREAS, The City of Angels (“City”) provides its full-time employees with a defined benefit pension program through California Public Employee’s Retirement System(“CalPERS”); and WHEREAS, the City is providing retiree health benefits to full time employees who retire from the City, based on a vested schedule and MOU agreement; and
WHEREAS, the City has identified that contributing to the 115 Trusts will help to mitigate future pension and OPEB costs; and
WHEREAS, the City requires Section 115 Trusts for Pension and OPEB; and WHEREAS, PARS has made available the PARS Public Agencies Post-Employment Benefits Trust (the “Program”) for the purpose of pre-funding obligations and/or OPEB obligations; and WHEREAS, the City is eligible to participate in the Program, a tax-exempt trust performing an essential government function within the meaning of Section 115 of the Internal Revenue Code, and amended, and the Regulations issued thereunder, and is a tax-exempt trust under the relevant statutory provisions of the State of California; and
WHEREAS, the City’s adoption and operation of the Program has no effect on any current or former employee’s entitlement to post-employment benefits; and WHEREAS, the terms and conditions of post-employment benefit entitlement, if any, are governed by contracts separate from and independent of the Program; and WHEREAS, the City’s funding Program does not, and in not intended to, create any new vested right to any benefit no strengthen any existing vested right; and WHEREAS, the City reserves the right to make contributions, if any, to the Program, in accordance with the City’s 115 Pension Trust and 115 OPEB Trust Policy.

NOW, THEREFORE, BE IT RESOLVED, by the City of Angels City Council that is:

1. Approves the City’s participation in the PARS Public Agencies Post-Employment Benefits Trust Program (Section 115 Pension Trust Fund); and

2. Approve two Trust to be created, one for OPEB and one for Pension; and

3. Appoints the City Administrator or his/her successor or his/her designee as the City’s Plan Administrator for the Program; and

4. Authorizes the City Administrator or Finance Director to (i) negotiate and execute the PARS Program agreement, and legal and administrative documents on behalf of the City, in a form approved by the City Attorney; and (ii) to take any additional actions he/she deems necessary to maintain the City’s participation in the Program and compliance with all relevant regulations; therefore, authorizing him/her to take any additional actions required to administer the City’s Program.

Presented by Approved as to form by
______________________________ ___________________________ Rebecca Callen, City Administrator Douglas White, City Attorney PASSED, APPROVED, AND ADOPTED this 17th day of May 2022, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
__________________________
Alvin Broglio, Mayor
_______________________
Rose Beristianos,
City Clerk

HOME OF THE JUMPING FROG
City of Angels Council Meeting
MAY 17, 2022 CONSENT AGENDA 6.D
D. Approval of Resolution No. 22-18, Rescind Resolution No. 21-03 Designating Authorized Signers, Including the Finance Director on the City of Angels Bank Accounts, Rose Beristianos
_____________________________________________________________________

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 DATE: May 17, 2021
TO: City Council
FROM: Rose Beristianos, Administrative Services Officer RE: RESCIND RESOLUTION 21-03 AND APPROVE RESOLUTION 22-18, DESIGNATING

AUTHORIZED SIGNERS, INCLUDING THE FINANCE DIRECTOR ON THE CITY OF ANGELS

BANK ACCOUNTS

RECOMMENDATION
It is recommended that the City Council rescind Resolution 21-03 and approve Resolution 22-18 Designating authorized signers, including the Finance Director on City of Angels bank accounts.

DISCUSSION
The City has three (3) checking accounts, Greenhorn Creek Assessment District with Mechanics Bank, Utica Power Authority with Mechanics Bank, and City of Angels General Account with US Bank.

Periodically with staff and council turnover it is necessary to update signature cards on City bank accounts.

The only change from the previous resolution is to add the title of Finance Director. Staff requests approval of the attached resolution to maintain day to day operations.

FINANCIAL IMPACT
None

ATTACHMENTS
Resolution 21-03
Resolution 22-18

CITY OF ANGELS

CITY COUNCIL
RESOLUTION 22-18
RESOLUTION RESCINDING 21-03
WHEREAS, Resolution No. 21-03 was adopted on January 19th, 2021, establishing signators for the City of Angels Bank Accounts.

WHEREAS, in the course of the City of Angels business, it establishes accounts with various banks for purposes including, but not limited to depository of City funds, orders for payment, payment of claims, transmittals, or transfers for payment on behalf of the City; and WHEREAS, banks with whom the City does business normally require a City resolution designating which City officials are authorized to execute checks and other orders for payment of City funds; and
WHEREAS, the City approved a Personnel Change on March 1, 2022 and created the Finance Director position,
WHEREAS, the City has three (3) bank accounts, Greenhorn Assessment District-Mechanics Bank, Utica Power Authority- Mechanics Bank, and City of Angels General Account- US Bank.

WHEREAS, the City desires to designate certain City officials to execute check and other orders for payment of City funds, including the Finance Director; and NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Angels Rescind Resolution No. 21-03 and approves that the holders of the following position with the City are authorized to sign or act on behalf of the City (Authorized Signers):

1. Mayor

2. Vice Mayor

3. City Administrator

4. Finance Director

5. Administrative Services Officer
DULY PASSED AND ADOPTED this 17th day of May, 2022, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
_______________________________
Alvin Broglio
Mayor
ATTEST:
___________________________
Rose Beristianos
City Clerk

HOME OF THE JUMPING FROG
City of Angels Council Meeting
MAY 17, 2022 CONSENT AGENDA 6.E
E. Monthly AP Check Issued April, Michelle Gonzalez, Finance Director _____________________________________________________________________

CITY CLERK
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 DATE:

TO:

FROM:

RE:

May 17, 2022
City Council
Michelle Gonzalez, Finance Director
Monthly AP Checks Issued

BACKGROUND
At the March 1, 2022 Council meeting the City Administrator mentioned that staff would be providing a report that shows which checks were issued for the previous month at the second Council meeting.

DISCUSSION
Staff is providing Council with the report that shows all the checks that were issued for the month of March.

FISCAL IMPACT
No fiscal impact

ATTACHMENTS

1. Accounts Payable Checks April 2022
Accounts Payable
Checks
User: roseberistianos
Printed: 05/13/2022 - 8:03 AM
Check Vendor Vendor Name Check D Void Commit Description Amount Reconcil Clear Da 82309 A1S00 A-1 Sharpening & Small Engine Repair 4/7/2022 True True CARB REPAIR- WW $103.42 False 82310 ANG03 Angels Sheet Metal, Inc. 4/7/2022 False True ENERGY SAVINGS AGREEMENT- PD $384.18 False 82311 AVI01 Hulises Ramon Avila 4/7/2022 False True LLD LANDSCAPE MAINTENANCE FOR MARCH 2022 $7,792.66 False 82312 AWW01 American Water Works Association 4/7/2022 False True MEMBERSHIP FEES 5/1/22 - 4/30/23 $473.00 False 82313 BER02 ROSE BERISTIANOS 4/7/2022 False True CSJVRMA Board of Directors Meeting 3/25/22 $190.71 False 82314 BUR02 Burton's Fire, Inc. 4/7/2022 False True END CAP CLEAR- WW $119.14 False 82315 CAL06 Calaveras Lumber Co., Inc. 4/7/2022 False True MISC PIPING SUPPLIES $228.34 False 82316 CIT00 City of Angels 4/7/2022 False True Fire $4,833.57 False 82317 CIT04 City of Angels-LLD 4/7/2022 False True LLD UB ACCTS 1/21/22 - 2/20/22 $2,064.73 False 82318 CSJ01 CSJVRMA 4/7/2022 False True 21/22 4TH QTR DEPOSITS $69,318.00 False 82319 DAT00 DataProse LLC 4/7/2022 False True UTILITY BILLING FOR 3/1/22 - 3/31/22 $1,119.12 False 82320 foo01 Foothill-Sierra Pest Control, Inc 4/7/2022 False True GENERAL PEST CONTROL- WW $282.00 False 82321 GAR06 Garett's Cross-Connection Control 4/7/2022 False True BACKFLOW TEST AT WT PLANT- WT $235.00 False 82322 GEN01 General Plumbing Supply 4/7/2022 False True PIPE-PW $450.51 False 82323 HUN01 Hunt & Sons, Inc. 4/7/2022 False True 250 GAL UNLEADED, 93 GAL DIESEL $9,631.03 False 82324 HUS00 Brent Huse 4/7/2022 False True TRAVEL REIMBURSEMENT- PW $83.54 False 82325 L&L01 Laurie Boire 4/7/2022 False True JANITORIAL SERVICES- CH/PD $220.00 False 82326 MOT09 MotherLode Answering Service, Inc. 4/7/2022 False True WT $193.08 False 82327 MOU02 Mountain Oasis Purified Water 4/7/2022 False True WATER DELIVERY- WW $82.50 False 82328 NAS01 Nash Service Inc. 4/7/2022 False True BATTERY- FD $162.57 False 82329 NOR03 Northstar Chemical 4/7/2022 False True SODIUM HYDROXIDE- WW $4,493.18 False 82330 OAK02 Oak Savanna Clothing & Supply LLC 4/7/2022 False True ITEMS FOR SKirkman- PD $223.04 False 82331 ORE00 O'Reilly Automotive, Inc. 4/7/2022 False True COOLANT HOSE- WW $182.68 False 82332 QUI02 Quill Corporation 4/7/2022 False True MISC OFFICE SUPPLIES- CH/ B&P $177.69 False 82333 SIG01 Signal Service Inc. 4/7/2022 False True UPGRADED PANETS AT WT PLANT- WT $622.80 False 82334 SPE02 Spence Ranch Feed-Supply 4/7/2022 False True HAY- WW $53.57 False 82335 STA06 Staples Credit Plan 4/7/2022 False True MISC OFFICE SUPPLIES- CH/ B&P $60.05 False 82336 SWR01 State Water Resources Control Board 4/7/2022 False True DISTRIBUTION CERT REQUEST EXAM FOR QCARTER- PW$140.00 False 82337 TOP01 Top Dog Police K9 Training & Consulting 4/7/2022 False True MAINTENANCE TRAINING FOR MARCH 2022 FOR JMCDEARMID & SELLIS $350.00 False 82338 USA01 USABlueBook 4/7/2022 False True PUMP- WW $1,173.99 False 82339 VER01 Verizon Wireless 4/7/2022 False True WIRELESS SERVICE 3/1 -3/31/22- PD $393.30 False 82342 ALP01 Alpha Analytical Laboratories, Inc. 4/14/2022 False True FEBRUARY WATER ANALYSIS-WT $4,618.00 False 82343 ANG06 Angels Camp Police Officer's Association 4/14/2022 False True PR Batch 00021.04.2022 Police Officers Association $391.80 False Accounts Payable - Checks (05/13/2022 - 8:03 AM) Page 1 of 4 Check Vendor Vendor Name Check D Void Commit Description Amount Reconcil Clear Da 82344 ATT05 AT&T 4/14/2022 False True 209-736-0558 867 6 $1,497.12 False 82345 BAD01 Badger Meter 4/14/2022 False True 5/8" METERS- PW $488.79 False 82346 BEN01 John Benoit 4/14/2022 False True STAFF SERVICES FOR MARCH '22 $4,331.99 False 82347 BLU00 BPSH LLC 4/14/2022 False True PCI COMPLIANCE/ NON COMPLIANCE FEE $123.80 False 82348 CAL06 Calaveras Lumber Co., Inc. 4/14/2022 False True ELBOW- PW $26.90 False 82349 CIT00 City of Angels 4/14/2022 False True Fire $5,113.32 False 82350 CIT04 City of Angels-LLD 4/14/2022 False True $2,187.98 False 82351 CIT23 City of Angels Employee Association 4/14/2022 False True PR Batch 00021.04.2022 Employee Association Dues $127.38 False 82352 CPP01 Calaveras Power Agency 4/14/2022 False True Power - City Locations $12,106.61 False 82353 CRE00 Crescent Supply 4/14/2022 False True PD UNIFORM SAFETY EQUIP $121.82 False 82354 ELD00 El Dorado Septic Service, Inc. 4/14/2022 False True PORTABLE TOILET RENTAL 3/21/22 - 4/17/22 $215.50 False 82355 ENE02 Energy Systems 4/14/2022 False True LOAD TESTING AND GENERATOR SERVICE-PW $7,319.93 False 82356 GOV01 GovConnection, Inc 4/14/2022 False True $3,366.12 False 82357 MCC02 McCoy Truck Tire Service Center, Inc. 4/14/2022 False True 4 tires for Patrol Vehicle (S1) $537.12 False 82358 MCI01 MCI 4/14/2022 False True LONG DISTANCE SERVICE- PD/PW $65.37 False 82359 MIW00 Miwall Corporation 4/14/2022 False True Training Ammunition $499.88 False 82360 MUN05 Municipal Asset Management, Inc. 4/14/2022 False True Interest Payment $604.69 False 82361 NAS01 Nash Service Inc. 4/14/2022 False True TIRE REPAIR- PW $40.00 False 82362 NOR07 NORMAC 4/14/2022 False True VALVE FLOW CONTROL 2"- PW $144.87 False 82363 OPE00 Operating Engineers Local No. 3 4/14/2022 False True PR Batch 00021.04.2022 Firefighters Association $104.00 False 82364 SON10 Sonora Airco Gas & Gear 4/14/2022 False True CYLINDER RENTAL- WW $7.00 False 82365 SPR01 Springbrook Holding Company LLC 4/14/2022 False True CIVICPAY FEB 2022 $1,224.00 False 82366 UPA01 Utica Water & Power Authority 4/14/2022 False True FY 21/22 4TH QTR WATER AGREEMENT PAYMENT $114,650.00 False 82367 USB03 U.S. Bank Equipment Finance 4/14/2022 False True HP E60155DN LEASE- CH $631.24 False 82368 VAL01 Valic 4/14/2022 False True PR Batch 00021.04.2022 Deferred Comp $1,370.00 False 82369 WEL00 Wells Fargo Vendor Finance Service 4/14/2022 False True Copier/Printer Lease Payment $596.19 False 82373 ADA01 Adams Ashby Group, Inc 4/29/2022 False True Gen administration Dec '21 $3,437.50 False 82374 AME05 American Fidelity Assurance Co. 4/29/2022 False True Supplemental benefits for April 2022 $1,258.31 False 82375 ANG06 Angels Camp Police Officer's Association 4/29/2022 False True PR Batch 00022.04.2022 Police Officers Association $391.80 False 82376 ATT02 AT&T Mobility 4/29/2022 False True Wireless/On-call- FD/PW $177.34 False 82377 AUG01 Augustine Planning Associates, Inc 4/29/2022 False True $15,215.00 False 82378 BAR04 Barton Overhead Door 4/29/2022 False True Garage door labor and install- FD $430.66 False 82379 BAS08 BASIC Pacific 4/29/2022 False True Monthly fee for COBRA admin 4/1/22 - 4/30/22 $90.00 False 82380 BUR02 Burton's Fire, Inc. 4/29/2022 False True Lens lwr, upper lens- FD $351.49 False 82381 CAL06 Calaveras Lumber Co., Inc. 4/29/2022 False True Misc plumbing supplies- PW $404.41 False 82382 CAL27 CALAVERAS DOOR OF HOPE 4/29/2022 False True Kitchen deposit refund $417.78 False 82383 CAL53 Calaveras County Sheriff's Office 4/29/2022 False True Dispatch services FY 21/22 contract 3rd qtr $44,884.24 False 82384 CAL62 California Building Standards Commission 4/29/2022 False True BUILDING STANDARD ADMIN FUND- B&P $86.40 False 82385 CAM01 Campora Propane Service 4/29/2022 False True Refill at Springhouse- PW $8.26 False 82386 CDK01 CDK Supply 4/29/2022 False True Backlit flat panel and shipping- CH $111.29 False 82387 CIT23 City of Angels Employee Association 4/29/2022 False True PR Batch 00022.04.2022 Employee Association Dues $127.38 False 82388 COM01 COMCAST 4/29/2022 False True Internet service- FD $178.04 False 82389 COM11 COMPUTER FIREMEN 4/29/2022 False True Misc troubleshooting @ CH $1,950.00 False Accounts Payable - Checks (05/13/2022 - 8:03 AM) Page 2 of 4 Check Vendor Vendor Name Check D Void Commit Description Amount Reconcil Clear Da 82390 CON11 Condor Earth Technologies, Inc. 4/29/2022 False True Professional services for the period: 11/24/21 - 2/23/22 $4,056.73 False 82391 DEP04 Dept. of Conservation - Division of Admin Services 4/29/2022 False True Strong motion fees 1/1/22 - 3/31/22- B&P $241.75 False 82392 DEP05 Department of Water Resources 4/29/2022 False True 2006.000 Holman Annual Dam Fee FY 22/23- Prepaid $24,970.00 False 82393 DES00 Destination Angels Camp 4/29/2022 False True 1 Yr Donation Commitment FY 21-22 $4,583.33 False 82394 DEW00 Dewberry Engineers Inc. 4/29/2022 False True Angels Creek Trail 2/26/22 - 3/25/22 $3,501.30 False 82395 ELD00 El Dorado Septic Service, Inc. 4/29/2022 False True Portable toilet rental 4/18/22 - 5/15/22 $215.50 False 82396 FOO06 Foothill Pump Service 4/29/2022 False True Service call- diesel nozzle, replaced nozzle $269.53 False 82397 FRO01 New Frontier Auto Supply Inc. 4/29/2022 False True Rags- PW $22.62 False 82398 GAR06 Garett's Cross-Connection Control 4/29/2022 False True Backflow testing- WT $435.00 False 82399 GAT05 Gateway Press 4/29/2022 False True Name plates with titles for Smith, Whittle, Klerk- B&P $126.88 False 82400 GEN01 General Plumbing Supply 4/29/2022 False True Elbow- WW $3.27 False 82401 GOL01 Gold Electric, Inc. 4/29/2022 False True Installed new LED lamp and photo cell, multiple locations $1,432.01 False 82402 GRA04 Gravison Inc. - Pioneer Electric 4/29/2022 False True Labor and materials for bathroom fan- PD $220.01 False 82403 HAR01 The Hartford 4/29/2022 False True Dep Life $1,139.08 False 82404 INT05 Interwest Consulting Group Inc. 4/29/2022 False True Professional services fro the period 2/1/22 - 2/28/22 $4,491.97 False 82405 JAC02 JACKSON LEWIS P.C. 4/29/2022 False True For professional services rendered thru Jan 31, 2022 $1,054.00 False 82406 JAV01 Javelina Trading Company 4/29/2022 False True Striping paint- PW $442.89 False 82407 MCC02 McCoy Truck Tire Service Center, Inc. 4/29/2022 False True 4 tires for P6, 4 tires for S1- PD $1,149.98 False 82408 MOU02 Mountain Oasis Purified Water 4/29/2022 False True Water deposit, delivery, fuel charge- CH & B&P $47.75 False 82409 NOC00 No Contract Pest Control, Inc. 4/29/2022 False True General Pest Control @ Utica- PW $98.00 False 82410 ORE00 O'Reilly Automotive, Inc. 4/29/2022 False True Capsule- PW $64.93 False 82411 PAC02 Pacific Gas & Electric Co 4/29/2022 False True Acct #8201396299-6 $3,366.04 False 82412 PAC03 Pace Supply Corp. 4/29/2022 False True Coupling, bolt, nut- PW $825.65 False 82413 QUI02 Quill Corporation 4/29/2022 False True Misc office supplies- CH/BP $365.67 False 82414 RAY07 Ray Morgan Company 4/29/2022 False True Contract usage charge for 01/01/22 - 3/31/22- WW $92.58 False 82415 ROG00 ROGERS, ANDERSON, MALODY & SCOTT 4/29/2022 False True For professional services rendered Jan '22 $14,000.00 False 82416 SCO02 Scott's Distributing 4/29/2022 False True RR supplies at Pickled Porch $254.69 False 82417 SIE04 Sierra Pacific Turf Supply, Inc. 4/29/2022 False True 5 GAL CARBON CRRSSA Non-Labor/Non-Labor Costs $692.04 False 82418 STA06 Staples Credit Plan 4/29/2022 False True Flag for Utica- PW $249.74 False 82419 SUN01 Sun Life Financial 4/29/2022 False True Dental benefits for May 2022 $3,673.07 False 82420 UB*00311 BRAVO, CARLOS 4/29/2022 False True Refund Check $46.66 False 82421 UB*00312 MEDINA, EUGENIA 4/29/2022 False True Refund Check $250.00 False 82422 UB*00313 ROSS, WOJCIECH 4/29/2022 False True Refund Check $190.45 False 82423 UB*00314 DONNAN, ROBERT 4/29/2022 False True Refund Check $171.09 False 82424 UB*00315 DILLASHAW, TAMMY 4/29/2022 False True Refund Check $16.10 False 82425 UPA01 Utica Water & Power Authority 4/29/2022 False True Feb '22 hydrography $400.00 False 82426 USA01 USABlueBook 4/29/2022 False True Polyethylene Wide Mouth Jar- WW $39.39 False 82427 VAL01 Valic 4/29/2022 False True PR Batch 00022.04.2022 Deferred Comp $1,370.00 False 82428 VIS01 Vision Service Plan - (CA) 4/29/2022 False True Vision service plan- for May 2022 $432.60 False 82429 WEB00 Roark Weber, P.E. 4/29/2022 False True Professional services for March 2022 $803.25 False 82430 whi00 White Brenner, LLP 4/29/2022 False True For professional services rendered through Feb 28, 2022 $21,551.35 False 82431 WIL01 WILKES COMMUNICATIONS 4/29/2022 False True Labor E213 Rewire- FD $190.00 False Accounts Payable - Checks (05/13/2022 - 8:03 AM) Page 3 of 4 City of Angels Council Meeting
MAY 17, 2022 REGULAR AGENDA 7.A
A. Discussion and Presentation of OPEB and PERS Modeling with GovInvest, Rebecca Callen, City Administrator
_____________________________________________________________________

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 1 DATE: May 17, 2022
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: DISCUSSION OF OPEB AND PERS MODELING WITH GOVINVEST

RECOMMENDATION
Give direction to the City Administrator to work with GovInvest with Modeling software, to be included in the 2022/23 budget as part of annual presentations to the Council on status.

Receive a presentation from GovInvest.

BACKGROUND
The City Council approved the licensing of Govinvest Software modules for OPEB, Pension, and Labor Costing in November 2019. The contract expires November 2022.

DISCUSSION
CalPERS Pension
The City of Angels is a member of CalPERS, providing Pension Services to all employees of the City and subsequent retirement benefits. The City’s contract provides for Non-Safety retirement calculations of

2.7% at 55 years of age for Classic Members (hired prior to January 1,2013) or 2% at 62 for PEPRA members hired after that date. The Police Safety retirement calculation is 3% at 50 years of age for Classic members or 2.7% at 57 years of age. The Fire Safety retirement calculation is 2% at 55 years of age for Classic or 2% at 57 years of age.

The PEPRA (Public Employee Pension Reform Act) required several changes including the requirement that NEW employee members are required to pay their “Normal Costs” 50/50 between the employing agency and the employee. The Employer’s can no longer pay any portion of the Employee’s contribution.

There are caps on earnings for higher wage earners. There are restrictions on retired annuitants from coming back to work as an “extra hire” or even a consultant/contractor. PEPRA members must work longer with the basis that they will contribute longer towards their retirement.

The most current actuaries we have include the following information:

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 2 Plan June 30, 2019
Unfunded
June 30, 2020
Unfunded
Funded Ratio
Safety Police Classic $2,371,820 $2,507,032 68.3%
Safety Police PEPRA $15,290 $20,831 91.4%
Safety Fire Classic $113,027 $132,363 79.7%
Safety Fire PEPRA $11,052 $14,942 87.0%
Misc Classic $3,495,727 $3,822,806 72.3%
Misc PEPRA $34,681 $43,343 86.5%
The Employer/Employee Contributions for CalPERs on Pensionable Earnings for 2022/23 are:

Plan Employer % Employee % Prepayment (ER)
Safety Police Classic 22.47% 8.99% $246,215
Safety Police PEPRA 12.78% 13.0% $2,329
Safety Fire Classic 14.74% 6.97% $10,239
Safety Fire PEPRA 10.80% 10.00% $2,469
Misc Classic 14.03% 7.96% $296,982
Misc PEPRA 7.47% 6.75% $5,470
The basis on the Employer and Employee Contribution rates are to pay for the “Normal Costs” of the retirement plan. This is not to tackle the Unfunded liability but the annual cost of service for the upcoming fiscal year, for active employees. The prepayment shown above is to pay for the unfunded liability.

The prepayment amount has a growth component in order to make significant paydowns of the liability, and as you can see the bulk is related to the Classic Members, not the PEPRA Members. The total prepayment that is going to impact the City’s 2022/23 budget across all departments is $563,704. This grows, and CalPERS has given us an indication as to how much (although this is also dependent on what the CalPERS Board does with the discount rate).

Plan 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28
Safety Police Classic 246,215 262,870 279,360 200,790 209,520 214,370 Safety Police PEPRA 2,329 2,425 2,619 2,716 2,813 2,813 Safety Fire Classic 10,239 11,640 12,610 13,580 13,580 14,550 Safety Fire PEPRA 2,469 2,522 2,619 2,619 320 320
Misc Classic 296,982 321,070 345,320 360,840 376,360 385,090 Misc PEPRA 5,470 5,820 6,111 6,499 6,790 6,984
Total 563,704 606,347 648,639 587,044 609,383 624,127

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 3 The table above assumes that the City prepay the prepayments to save 3% saving the City around $15,000-$18,000 per year.

OPEB (Other Post-Employment Benefits)
The City also provides for retiree health benefits. The City approved a resolution starting in 2000 electing to be subject to PEMCHA as a condition of having health coverage through CalPERS. The Memorandums of Understanding (MOUs) for each Union further conditions the City’s contribution to the employee’s benefit costs, which has reduced from the original passage of the Resolution through negotiations.

So long as the City participates in CalPERS health, the City’s contribution can be no less than the PEMCHA minimum which is currently $149 per month ($1,788 annual) with a mandatory 2% COLA annual increase.

Based on the most recent GASB 75 Report done by DFA, the Net OPEB Liability, using a 4% Discount rate is $3,629,122. Using a 2.45% Discount rate, that same Liability is $4,617,374 with zero assets to offset.

The City currently is doing a Pay-Go funding, which means we only contribute what is getting paid out each year. Using the 4% Discount strategy, the recommended contribution is $447,421 per year, inclusive of the Pay-Go contribution or $382,014 more than the $65,407 that is projected in the report.

The City currently has 15 retirees that participate in Retiree Health Insurance and 40 Active employees.

Funding Ratios
Plan June 30, 2019
Unfunded
June 30, 2020
Unfunded
Funded Ratio
Safety Police Classic $2,371,820 $2,507,032 68.3%
Safety Police PEPRA $15,290 $20,831 91.4%
Safety Fire Classic $113,027 $132,363 79.7%
Safety Fire PEPRA $11,052 $14,942 87.0%
Misc Classic $3,495,727 $3,822,806 72.3%
Misc PEPRA $34,681 $43,343 86.5%
OPEB
Zero

FINANCIAL IMPACT
None at this time.
© 2022 GovInvest Inc.

Pension Funding Update
Angels Camp, CA
City Council Meeting
May 17, 2022
© 2022 GovInvest Inc.

Understanding Pension Funding
2 Pension Basics Changes Since the
Last Valuation
Possible Next Steps
How is your agency
doing relative to other
agencies?
© 2022 GovInvest Inc.

Pension Basics
3 © 2022 GovInvest Inc.

Money going into CalPERS is equal to
the Money coming out of CalPERS
Major Driver of
Plan Cost
© 2022 GovInvest Inc.

CalPERS Projects Future Benefit Payments using
a Series of Assumptions
5 Economic
• Inflation
• Investment Return
• Salary Growth
Demographic
• Retirement
• Disability
• Death
• Termination
© 2022 GovInvest Inc.

District has Two Benefit Structures for Police
Classic Police PEPRA Police
Hire Date On or before
12/31/12
On or after
1/1/13
Formula 3.0% @ 50 2.7% @ 57
Final Pay Period 36 months 36 months
COLA 2% per year 2% per year
Employee
Contributions 9% of pay 13.00% of pay (50% of Normal Cost) 6 © 2022 GovInvest Inc.

District has Two Benefit Structures for Fire
Classic Fire PEPRA Fire
Hire Date On or before
12/31/12
On or after
1/1/13
Formula 2.0% @ 55 2.7% @ 57
Final Pay Period 36 months 36 months
COLA 2% per year 2% per year
Employee
Contributions 7% of pay 10.00% of pay (50% of Normal Cost) 7 © 2022 GovInvest Inc.

District has Two Benefit Structures for Miscellaneous
Classic
Miscellaneous
PEPRA
Miscellaneous
Hire Date On or before
12/31/12
On or after
1/1/13
Formula 2.7% @ 55 2% @ 62
Final Pay Period 12 months 36 months
COLA 2% per year 2% per year
Employee
Contributions 8% of pay 6.75% of pay (50% of Normal Cost) 8 © 2022 GovInvest Inc.

The Payroll is Projected to Become Predominately
PEPRA Members in a Few Years
9 48.7%

65.7%

82.4%

91.5%

96.4% 99.1% 99.9%
0%
20%
40%
60%
80%
100%
120%
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
20202021202220232024202520262027202820292030203120322033203420352036203720382039204020412042204320442045204620472048 Classic PEPRA % PEPRA
© 2022 GovInvest Inc.

How is Angels Camp doing Relative
to Other Agencies?
10 © 2022 GovInvest Inc.

Comparison Metrics
• Funded Percentage
• Plan assets divided by Plan liabilities
• Calculated as of June 30, 2020
• Total Contribution Percentage
• Required Contribution divided by Projected Pensionable Compensation 11 © 2022 GovInvest Inc.

Comparison Group
• City results are being compared against the results for all CalPERS agencies in the Risk Pool
• Comparisons are made to similar classifications:
• Classic Miscellaneous Plan against all Classic Miscellaneous Plans • PEPRA Miscellaneous Plan against all PEPRA Miscellaneous Plans • Classic Safety Plans against other Classic Safety Plans • PEPRA Safety Plans against other PEPRA Safety Plans
12 © 2022 GovInvest Inc.

Miscellaneous Plan
– Funded Percentage as of June 30, 2020 (72.3%)
13 Angels Camp
© 2022 GovInvest Inc.

Miscellaneous Plan
– Total Contribution Percentage as of June 30, 2020 (36.6%) 14 Angels Camp
© 2022 GovInvest Inc.

PEPRA Miscellaneous Plan
– Funded Percentage as of June 30, 2020 (86.5%)
15 Angels Camp
© 2022 GovInvest Inc.

PEPRA Miscellaneous Plan
– Total Contribution Percentage as of June 30, 2020 (8.8%) 16 Angels Camp
© 2022 GovInvest Inc.

Safety Fire Plan
– Funded Percentage as of June 30, 2020 (79.7%)
17 Angels Camp
© 2022 GovInvest Inc.

Safety Fire Plan
– Total Contribution Percentage as of June 30, 2020 (20.1%) 18 Angels Camp
© 2022 GovInvest Inc.

Safety Police Plan
– Funded Percentage as of June 30, 2020 (68.3%)
19 Angels Camp
© 2022 GovInvest Inc.

Safety Police Plan
– Total Contribution Percentage as of June 30, 2020 (129.3%) 20 Angels Camp
© 2022 GovInvest Inc.

PEPRA Safety Fire Plan
– Funded Percentage as of June 30, 2020 (87.0%)
21 Angels Camp
© 2022 GovInvest Inc.

PEPRA Safety Fire Plan
– Total Contribution Percentage as of June 30, 2020 (11.5%) 22 Angels Camp
© 2022 GovInvest Inc.

PEPRA Safety Police Plan
– Funded Percentage as of June 30, 2020 (91.4%)
23 Angels Camp
© 2022 GovInvest Inc.

PEPRA Safety Police Plan
– Total Contribution Percentage as of June 30, 2020 (13.6%) 24 Angels Camp
© 2022 GovInvest Inc.

Changes Since Prior
Valuation
25 © 2022 GovInvest Inc.

CalPERS Investment Return:

21.3%
Strong Investment Return
Exceeded Assumed Return by over 14%
26 © 2022 GovInvest Inc.

More Money from Investment Return means
Less Money Required from Contributions
27 Contributions
© 2022 GovInvest Inc.

CalPERS Actual Investment Returns versus
Assumed Investment Return
28 -3.1%

35.4%

24.6%

13.8%

3.9%

15.7%

9.7%

6.5%

12.5%

14.5%

2.0%

16.3%

15.3%

20.1%

19.5%

12.5%

10.5%
-7.2% -6.1%

3.7%

16.6%

12.3%

11.8%

19.1%
-5.1%
-24.0%

13.3%

21.7%

0.1%

13.2%

18.4%

2.4%

0.6%

11.2%

8.6%

6.7%

4.7%

21.30%
-30.0%
-25.0%
-20.0%
-15.0%
-10.0%
-5.0%

0.0%

5.0%

10.0%

15.0%

20.0%

25.0%

30.0%

35.0%

40.0%
19841985198619871988198919901991199219931994199519961997199819992000200120022003200420052006200720082009201020112012201320142015201620172018201920202021 Plan Year Ending June 30
Actual Discount Rate 5 per. Mov. Avg. (Actual)
Dot Com Crash
Great Recession
Discount Rate = Assumed Investment Return Rate
© 2022 GovInvest Inc.

CalPERS took advantage of this year’s strong return to
lower the risk in its Investment Portfolio
• Investment Risk and Expected Return tend to be related • CalPERS Board creating a Funding Risk Mitigation Policy in 2015 • Policy Would lower Risk Level of CalPERS Investment
• Policy takes effect when Actual Investment Returns beat Assumed Return • 2020-21 Plan Year was the first year when Actual Investment Return exceeded Assumed Investment Return by enough to trigger policy • CalPERS lowered Assumed Investment Return to 6.8% beginning with the June 30, 2021 Actuarial Valuation
29 © 2022 GovInvest Inc.

CalPERS Lowering Investment Risk Level Means
Less Money Expected from FUTURE Investments,
Raising Future Contributions
30 Assumed
Investment Return
© 2022 GovInvest Inc.

CalPERS Assumption Changes Beginning in 2021
• Discount Rate – Reduced from 7.0% to 6.8% (Biggest Impact) • Inflation – Reduced from 2.5% to 2.3%
• Wage Growth – Increased from 2.75% to 2.8%
• Demographic Assumptions – Minor Changes to Mortality, Retirement, Termination and Disability Rates
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What is the Impact of those
Changes?
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There was a Significant Reduction in the Unfunded
Actuarial Liability
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The Funded Percentage was Almost 8% Higher than
Originally Projected
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Future Contribution Requirements are Significantly
Lower than Previously Projected
35 Contributions Before Changes
Contributions After Changes
© 2022 GovInvest Inc.

Possible Approaches
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What Can
Cities Do?
• Allocate Funding to:
• Make additional payments to CalPERS
• Set up internal reserve
• Make contributions to a 115 Trust
• Consider Pension Obligation Bonds
• Multiple Contingency Plans
• Long Range Planning (pensions, capital infrastructure) © 2022 GovInvest Inc.

Questions
38 GASB 75 Results (continued)
DFA, LLC Page 5 of 14 5/6/2022
City of Angels Camp
Net OPEB Liabilities and Expense Under
GASB 75 Accrual Accounting Standard
July 1, 20201
Long-Term Return
Municipal
Bond Index GASB 75 Rate
Discount Rate 4.00% 2.45% 2.45%
Present Value of Future Benefits
Active $4,717,128 $7,205,164 $7,205,164
Retired 1,653,648 1,956,405 1,956,405
Total $6,370,776 $9,161,569 $9,161,569
Total OPEB Liability
(Actuarial Liability)
Active $1,975,474 $2,660,969 $2,660,969
Retired 1,653,648 1,956,405 1,956,405
Total $3,629,122 $4,617,374 $4,617,374
Plan Fiduciary Net Position
(Plan Assets) $0 $0 $0
Net OPEB Liability
(Unfunded Actuarial Liability) $3,629,122 $4,617,374 $4,617,374 Sensitivity Analysis
1% Decrease in Discount Rate 3.00% 1.45% 1.45%
Net OPEB Liability $4,225,694 $5,476,512 $5,476,512
1% Increase in Discount Rate 5.00% 3.45% 3.45%
Net OPEB Liability $3,150,923 $3,940,455 $3,940,455
1% Decrease in Trend Ratea
Net OPEB Liability $3,097,658 $3,860,128 $3,860,128
1% Increase in Trend Rateb
Net OPEB Liability $4,311,096 $5,613,027 $5,613,027
1 For the City’s financial statements, DFA will provide separate schedules with supplemental GASB 75 information. a 4.00% for 2020-2023, 4.20% for 2024-2069, and 3.00% for 2070 and later years; Medicare ages: 3.00% for all years. b 6.00% for 2020-2023, 6.20% for 2024-2069, and 5.00% for 2070 and later years; Medicare ages: 5.00% for all years.

GASB 75 Results (continued)
DFA, LLC Page 7 of 14 5/6/2022
City of Angels Camp
Net OPEB Liabilities and Expense Under
GASB 75 Accrual Accounting Standard
July 1, 2020
Long-Term Return
Municipal
Bond Index GASB 75 Rate
Discount Rate 4.00% 2.45% 2.45%
Components of Net OPEB
Expense for 2020-21
Service Cost $287,276 $411,801 $411,801
Interest Cost 154,410 121,834 121,834
Expected Return on Assets 0 0 0
Total2 $441,686 $533,635 $533,635
Actuarially Determined
Contribution (2020-21)
Service Cost with Interest $292,965 $416,815 $416,815
Amortization of Net OPEB
Liability3 141,424 143,995 143,995
Total4 $434,389 $560,810 $560,810
Pay-As-You-Go Payment with
Implied Subsidy (2020-21)
Projected Pay-As-You-Go $65,407 $65,407 $65,407
Projected Implied Subsidy 47,989 47,989 47,989
Total $113,396 $113,396 $113,396
2 Additional components are shown on the following pages. Deferred Outflows/Inflows of Resources will also include changes determined based on the Total OPEB Obligation and Plan Fiduciary Net Position as June 30, 2021. 3 30-year amortization (as a level percent of pay). 4 Estimated Actuarially Determined Contribution for subsequent year.

Long-Term Return
Municipal
Bond Index GASB 75 Rate
Actuarially Determined
Contribution for 2021-22 $447,421 $577,634 $577,634
GASB 75 Results (continued)
DFA, LLC Page 8 of 14 5/6/2022
Schedule of Changes in Net OPEB Liability (July 1, 2019 to June 30, 2020)

1. Total OPEB Liability
a. Total OPEB Liability on July 1, 20198 $3,875,841
b. Service Cost9 298,211
c. Interest Cost 153,023
d. Changes in plan provisions8,12 0
e. Difference between expected and actual experience8,11 0 f. Changes in assumptions and other inputs8,11 867,042
g. Benefit Payments10 (31,950)
h. Projected Total OPEB Liability at June 30, 2020 $5,162,167 i. Difference between expected and actual experience13 (157,186) j. Changes in assumptions and other inputs13 (387,607)
k. Changes in plan provisions12 0
l. Total OPEB Liability at July 1, 2020 $4,617,374

2. Plan Fiduciary Net Position
a. Plan Fiduciary Net Position on July 1, 201914 $0
b. Contributions10 31,950
c. Expected Investment Income 0
d. Benefit Payments10 (31,950)
e. Difference between actual and expected return on assets11 0 f. Projected Plan Fiduciary Net Position at June 30, 2020 0 g. Difference between actual and expected return on assets13 $0 h. Plan Fiduciary Net Position at July 1, 2020 0

3. Net OPEB Liability
a. Projected Net OPEB Liability: (1h) - (2f) $5,162,167 b. Net OPEB Liability: (1l) - (2h) $4,617,374

4. Discount Rate
a. July 1, 2019 2.45%
b. July 1, 2020 2.45%
8 From June 30, 2020 disclosure report, based on the July 1, 2018 actuarial valuation. 9 Projected from July 1, 2018 valuation.
10 Includes credit toward implicit subsidy (if applicable). 11 Deferred (Outflow)/Inflow of Resources established as of June 30, 2020. 12 Included in OPEB Expense.
13 Deferred (Outflow)/Inflow of Resources established as of July 1, 2020. 14 Revised to reflect redesignation of trust. The City has not adopted an irrevocable trust.

Valuation Data
DFA, LLC Page 11 of 14 5/6/2022
Retiree Census - Age distribution of retirees included in the valuation Age Total
Under 55 0
55-59 1
60-64 0
65-69 6
70-74 4
75-79 3
80-84 1
85+ 0
All Ages 15
Average Age 70.9
Active Census - Age/service distribution of active employees included in the valuation Age
Years of Service
0-4 5-9 10-14 15-19 20-24 25-29 30-34 35+ Total
<25 0 1 0 0 0 0 0 0 1
25-29 5 1 0 0 0 0 0 0 6
30-34 4 0 2 0 0 0 0 0 6
35-39 3 1 0 2 0 0 0 0 6
40-44 3 0 1 0 0 0 0 0 4
45-49 3 0 4 1 0 0 0 0 8
50-54 1 1 0 0 0 0 0 0 2
55-59 2 0 0 1 0 0 1 0 4
60-64 0 1 0 1 0 0 0 0 2
65+ 0 0 1 0 0 0 0 0 1
All Ages 21 5 8 5 0 0 1 0 40
Average Age: 42.0
Average Service: 7.5
CALPERS ACTUARIAL VALUATION - June 30, 2020
Safety Police Plan of the City of Angels
CalPERS ID: 3216339924
Rate Plan belonging to the Safety Risk Pool Page 4
Required Employer Contributions
Fiscal Year
Required Employer Contributions 2022-23
Employer Normal Cost Rate 22.47%
Plus
Required Payment on Amortization Bases1 $254,687
Paid either as
1) Monthly Payment $21,223.92
Or
2) Annual Prepayment Option* $246,215
The total minimum required employer contribution is the sum of the Plan’s Employer Normal Cost Rate (expressed as a percentage of payroll and paid as payroll is reported) plus the Employer Unfunded Accrued Liability (UAL) Contribution Amount (billed monthly (1) or prepaid annually (2) in dollars). * Only the UAL portion of the employer contribution can be prepaid (which must be received in full no later than July 31).

Fiscal Year Fiscal Year
2021-22 2022-23
Development of Normal Cost as a Percentage of Payroll
Base Total Normal Cost for Formula 31.47% 31.46%
Surcharge for Class 1 Benefits2
None 0.00% 0.00%
Phase out of Normal Cost Difference3 0.00% 0.00%
Plan’s Total Normal Cost 31.47% 31.46%
Formula's Expected Employee Contribution Rate 8.99% 8.99% Employer Normal Cost Rate 22.48% 22.47%
1 The required payment on amortization bases does not take into account any additional discretionary payment made after April 30, 2021.
2 Section 2 of this report contains a list of Class 1 benefits and corresponding surcharges for each benefit. 3 The normal cost change is phased out over a five-year period in accordance with the CalPERS contribution allocation policy.

CALPERS ACTUARIAL VALUATION - June 30, 2020
Safety Police Plan of the City of Angels
CalPERS ID: 3216339924
Rate Plan belonging to the Safety Risk Pool Page 6
Plan’s Funded Status
June 30, 2019 June 30, 2020

1. Present Value of Projected Benefits (PVB) $8,514,335 $8,368,370

2. Entry Age Accrued Liability (AL) 7,732,329 7,900,367

3. Plan’s Market Value of Assets (MVA) 5,360,509 5,393,335

4. Unfunded Accrued Liability (UAL) [(2) - (3)] 2,371,820 2,507,032

5. Funded Ratio [(3) / (2)] 69.3% 68.3%
This measure of funded status is an assessment of the need for future employer contributions based on the selected actuarial cost method used to fund the plan. The UAL is the present value of future employer contributions for service that has already been earned and is in addition to future normal cost contributions for active members. For a measure of funded status that is appropriate for assessing the sufficiency of plan assets to cover estimated termination liabilities, please see “Hypothetical Termination Liability” in the “Risk Analysis” section.

Projected Employer Contributions
The table below shows the required and projected employer contributions (before cost sharing) for the next six fiscal years. The projection assumes that all actuarial assumptions will be realized and that no further changes to assumptions, contributions, benefits, or funding will occur during the projection period. Actual contribution rates during this projection period could be significantly higher or lower than the projection shown below.

Required
Contribution
Projected Future Employer Contributions
(Assumes 7.00% Return for Fiscal Year 2020-21)
Fiscal Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 Rate Plan 5501 Results
Normal Cost % 22.47% 22.5% 22.5% 22.5% 22.5% 22.5%
UAL Payment $254,687 $271,000 $288,000 $207,000 $216,000 $221,000 For some sources of UAL, the change in UAL is amortized using a 5-year ramp up. For more information, please see “Amortization of the Unfunded Actuarial Accrued Liability” under “Actuarial Methods” in Appendix A of the Section 2 Report. This method phases in the impact of the change in UAL over a 5-year period in order to reduce employer cost volatility from year to year. As a result of this methodology, dramatic changes in the required employer contributions in any one year are less likely. However, required contributions can change gradually and significantly over the next five years. In years when there is a large increase in UAL, the relatively small amortization payments during the ramp up period could result in a funded ratio that is projected to decrease initially while the contribution impact of the increase in the UAL is phased in.

For projected contributions under alternate investment return scenarios, please see the “Future Investment Return Scenarios” in the “Risk Analysis” section.

Our online pension plan modeling and projection tool, Pension Outlook, is available in the Employers section of the CalPERS website. Pension Outlook is a tool to help plan and budget pension costs into the future with results and charts that are easy to understand.

CALPERS ACTUARIAL VALUATION - June 30, 2020
PEPRA Safety Police Plan of the City of Angels
CalPERS ID: 3216339924
Rate Plan belonging to the Safety Risk Pool Page 4
Required Employer Contributions
Fiscal Year
Required Employer Contributions 2022-23
Employer Normal Cost Rate 12.78%
Plus
Required Payment on Amortization Bases1 $2,409
Paid either as
1) Monthly Payment $200.75
Or
2) Annual Prepayment Option* $2,329
The total minimum required employer contribution is the sum of the Plan’s Employer Normal Cost Rate (expressed as a percentage of payroll and paid as payroll is reported) plus the Employer Unfunded Accrued Liability (UAL) Contribution Amount (billed monthly (1) or prepaid annually (2) in dollars). * Only the UAL portion of the employer contribution can be prepaid (which must be received in full no later than July 31).

Fiscal Year Fiscal Year
2021-22 2022-23
Development of Normal Cost as a Percentage of Payroll
Base Total Normal Cost for Formula 26.13% 25.78%
Surcharge for Class 1 Benefits2
None 0.00% 0.00%
Phase out of Normal Cost Difference 3 0.00% 0.00%
Plan’s Total Normal Cost 26.13% 25.78%
Plan's Employee Contribution Rate4 13.00% 13.00%
Employer Normal Cost Rate 13.13% 12.78%
1 The required payment on amortization bases does not take into account any additional discretionary payment made after April 30, 2021.
2 Section 2 of this report contains a list of Class 1 benefits and corresponding surcharges for each benefit. 3 The normal cost change is phased out over a five-year period in accordance with the CalPERS contribution allocation policy. 4 For detail regarding the determination of the required PEPRA employee contribution rate see Section on PEPRA Member Contribution Rates.

CALPERS ACTUARIAL VALUATION - June 30, 2020
PEPRA Safety Police Plan of the City of Angels
CalPERS ID: 3216339924
Rate Plan belonging to the Safety Risk Pool Page 6
Plan’s Funded Status
June 30, 2019 June 30, 2020

1. Present Value of Projected Benefits (PVB) $844,848 $1,198,982

2. Entry Age Accrued Liability (AL) 156,749 242,465

3. Plan’s Market Value of Assets (MVA) 141,459 221,634

4. Unfunded Accrued Liability (UAL) [(2) - (3)] 15,290 20,831

5. Funded Ratio [(3) / (2)] 90.2% 91.4%
This measure of funded status is an assessment of the need for future employer contributions based on the selected actuarial cost method used to fund the plan. The UAL is the present value of future employer contributions for service that has already been earned and is in addition to future normal cost contributions for active members. For a measure of funded status that is appropriate for assessing the sufficiency of plan assets to cover estimated termination liabilities, please see “Hypothetical Termination Liability” in the “Risk Analysis” section.

Required
Contribution
Projected Future Employer Contributions
(Assumes 7.00% Return for Fiscal Year 2020-21)
Fiscal Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 Rate Plan 25627 Results
Normal Cost % 12.78% 12.8% 12.8% 12.8% 12.8% 12.8%
UAL Payment $2,409 $2,500 $2,700 $2,800 $2,900 $2,900
For some sources of UAL, the change in UAL is amortized using a 5-year ramp up. For more information, please see “Amortization of the Unfunded Actuarial Accrued Liability” under “Actuarial Methods” in Appendix A of the Section 2 Report. This method phases in the impact of the change in UAL over a 5-year period in order to reduce employer cost volatility from year to year. As a result of this methodology, dramatic changes in the required employer contributions in any one year are less likely. However, required cont ributions can change gradually and significantly over the next five years. In years when there is a large increase in UAL, the relatively small amortization payments during the ramp up period could result in a funded ratio that is projected to decrease initially while the contribution impact of the increase in the UAL is phased in.

For projected contributions under alternate investment return scenarios, please see the “Future Investment Return Scenarios” in the “Risk Analysis” section.

CALPERS ACTUARIAL VALUATION - June 30, 2020
Safety Fire Plan of the City of Angels
CalPERS ID: 3216339924
Rate Plan belonging to the Safety Risk Pool Page 4
Required Employer Contributions
Fiscal Year
Required Employer Contributions 2022-23
Employer Normal Cost Rate 14.74%
Plus
Required Payment on Amortization Bases1 $10,591
Paid either as
1) Monthly Payment $882.58
Or
2) Annual Prepayment Option* $10,239
The total minimum required employer contribution is the sum of the Plan’s Employer Normal Cost Rate (expressed as a percentage of payroll and paid as payroll is reported) plus the Employer Unfunded Accrued Liability (UAL) Contribution Amount (billed monthly (1) or prepaid annually (2) in dollars). * Only the UAL portion of the employer contribution can be prepaid (which must be received in full no later than July 31).

Fiscal Year Fiscal Year
2021-22 2022-23
Development of Normal Cost as a Percentage of Payroll
Base Total Normal Cost for Formula 21.76% 21.71%
Surcharge for Class 1 Benefits2
None 0.00% 0.00%
Phase out of Normal Cost Difference 3 0.00% 0.00%
Plan’s Total Normal Cost 21.76% 21.71%
Formula's Expected Employee Contribution Rate 6.95% 6.97% Employer Normal Cost Rate 14.81% 14.74%
1 The required payment on amortization bases does not take into account any additional discretionary payment made after April 30, 2021.
2 Section 2 of this report contains a list of Class 1 benefits and corresponding surcharges for each benefit. 3 The normal cost change is phased out over a five-year period in accordance with the CalPERS contribution allocation policy.

CALPERS ACTUARIAL VALUATION - June 30, 2020
Safety Fire Plan of the City of Angels
CalPERS ID: 3216339924
Rate Plan belonging to the Safety Risk Pool Page 6
Plan’s Funded Status
June 30, 2019 June 30, 2020

1. Present Value of Projected Benefits (PVB) $1,041,913 $982,292

2. Entry Age Accrued Liability (AL) 621,673 652,891

3. Plan’s Market Value of Assets (MVA) 508,646 520,528

4. Unfunded Accrued Liability (UAL) [(2) - (3)] 113,027 132,363

5. Funded Ratio [(3) / (2)] 81.8% 79.7%
This measure of funded status is an assessment of the need for future employer contributions based on the selected actuarial cost method used to fund the plan. The UAL is the present value of future employer contributions for service that has already been earned and is in addition to future normal cost contributions for active members. For a measure of funded status that is appropriate for assessing the sufficiency of plan assets to cover estimated termination liabilities, please see “Hypothetical Termination Liability” in the “Risk Analysis” section.

Required
Contribution
Projected Future Employer Contributions
(Assumes 7.00% Return for Fiscal Year 2020-21)
Fiscal Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 Rate Plan 4700 Results
Normal Cost % 14.74% 14.7% 14.7% 14.7% 14.7% 14.7%
UAL Payment $10,591 $12,000 $13,000 $14,000 $14,000 $15,000 For some sources of UAL, the change in UAL is amortized using a 5-year ramp up. For more information, please see “Amortization of the Unfunded Actuarial Accrued Liability” under “Actuarial Methods” in Appendix A of the Section 2 Report. This method phases in the impact of the change in UAL over a 5-year period in order to reduce employer cost volatility from year to year. As a result of this methodology, dramatic changes in the required employer contributions in any one year are less likely. However, required contributions can change gradually and significantly over the next five years. In years when there is a large increase in UAL, the relatively small amortization payments during the ramp up period could result in a funded ratio that is projected to decrease initially while the contribution impact of the increase in the UAL is phased in.

For projected contributions under alternate investment return scenarios, please see the “Future Investment Return Scenarios” in the “Risk Analysis” section.

CALPERS ACTUARIAL VALUATION - June 30, 2020
PEPRA Safety Fire Plan of the City of Angels
CalPERS ID: 3216339924
Rate Plan belonging to the Safety Risk Pool Page 4
Required Employer Contributions
Fiscal Year
Required Employer Contributions 2022-23
Employer Normal Cost Rate 10.80%
Plus
Required Payment on Amortization Bases1 $2,554
Paid either as
1) Monthly Payment $212.83
Or
2) Annual Prepayment Option* $2,469
The total minimum required employer contribution is the sum of the Plan’s Employer Normal Cost Rate (expressed as a percentage of payroll and paid as payroll is reported) plus the Employer Unfunded Accrued Liability (UAL) Contribution Amount (billed monthly (1) or prepaid annually (2) in dollars). * Only the UAL portion of the employer contribution can be prepaid (which must be received in full no later than July 31).

Fiscal Year Fiscal Year
2021-22 2022-23
Development of Normal Cost as a Percentage of Payroll
Base Total Normal Cost for Formula 21.13% 20.80%
Surcharge for Class 1 Benefits2
None 0.00% 0.00%
Phase out of Normal Cost Difference 3 0.00% 0.00%
Plan’s Total Normal Cost 21.13% 20.80%
Plan's Employee Contribution Rate4 10.00% 10.00%
Employer Normal Cost Rate 11.13% 10.80%
1 The required payment on amortization bases does not take into account any additional discretionary payment made after April 30, 2021.
2 Section 2 of this report contains a list of Class 1 benefits and corresponding surcharges for each benefit. 3 The normal cost change is phased out over a five-year period in accordance with the CalPERS contribution allocation policy. 4 For detail regarding the determination of the required PEPRA employee contribution rate see Section on PEPRA Member Contribution Rates.

CALPERS ACTUARIAL VALUATION - June 30, 2020
PEPRA Safety Fire Plan of the City of Angels
CalPERS ID: 3216339924
Rate Plan belonging to the Safety Risk Pool Page 6
Plan’s Funded Status
June 30, 2019 June 30, 2020

1. Present Value of Projected Benefits (PVB) $996,077 $1,159,710

2. Entry Age Accrued Liability (AL) 84,662 115,317

3. Plan’s Market Value of Assets (MVA) 73,610 100,375

4. Unfunded Accrued Liability (UAL) [(2) - (3)] 11,052 14,942

5. Funded Ratio [(3) / (2)] 86.9% 87.0%
This measure of funded status is an assessment of the need for future employer contributions based on the selected actuarial cost method used to fund the plan. The UAL is the present value of future employer contributions for service that has already been earned and is in addition to future normal cost contributions for active members. For a measure of funded status that is appropriate for assessing the sufficiency of plan assets to cover estimated termination liabilities, please see “Hypothetical Termination Liability” in the “Risk Analysis” section.

Required
Contribution
Projected Future Employer Contributions
(Assumes 7.00% Return for Fiscal Year 2020-21)
Fiscal Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 Rate Plan 25626 Results
Normal Cost % 10.80% 10.8% 10.8% 10.8% 10.8% 10.8%
UAL Payment $2,554 $2,600 $2,700 $2,700 $330 $330
For some sources of UAL, the change in UAL is amortized using a 5-year ramp up. For more information, please see “Amortization of the Unfunded Actuarial Accrued Liability” under “Actuarial Methods” in Appendix A of the Section 2 Report. This method phases in the impact of the change in UAL over a 5-year period in order to reduce employer cost volatility from year to year. As a result of this methodology, dramatic changes in the required employer contributions in any one year are less likely. However, required contributions can change gradually and significantly over the next five years. In years when there is a large increase in UAL, the relatively small amortization payments during the ramp up period could result in a funded ratio that is projected to decrease initially while the contribution impact of the increase in the UAL is phased in.

For projected contributions under alternate investment return scenarios, please see the “Future Investment Return Scenarios” in the “Risk Analysis” section.

CALPERS ACTUARIAL VALUATION - June 30, 2020
Miscellaneous Plan of the City of Angels
CalPERS ID: 3216339924
Rate Plan belonging to the Miscellaneous Risk Pool Page 4 Required Employer Contributions
Fiscal Year
Required Employer Contributions 2022-23
Employer Normal Cost Rate 14.03%
Plus
Required Payment on Amortization Bases1 $307,201
Paid either as
1) Monthly Payment $25,600.08
Or
2) Annual Prepayment Option* $296,982
The total minimum required employer contribution is the sum of the Plan’s Employer Normal Cost Rate (expressed as a percentage of payroll and paid as payroll is reported) plus the Employer Unfunded Accrued Liability (UAL) Contribution Amount (billed monthly (1) or prepaid annually (2) in dollars). * Only the UAL portion of the employer contribution can be prepaid (which must be received in full no later than July 31).

Fiscal Year Fiscal Year
2021-22 2022-23
Development of Normal Cost as a Percentage of Payroll
Base Total Normal Cost for Formula 21.31% 21.31%
Surcharge for Class 1 Benefits2
a) FAC 1 0.67% 0.68%
Phase out of Normal Cost Difference 3 0.00% 0.00%
Plan’s Total Normal Cost 21.98% 21.99%
Formula's Expected Employee Contribution Rate 7.96% 7.96% Employer Normal Cost Rate 14.02% 14.03%
1 The required payment on amortization bases does not take into account any additional discretionary payment made after April 30, 2021.
2 Section 2 of this report contains a list of Class 1 benefits and corresponding surcharges for each benefit. 3 The normal cost change is phased out over a five-year period in accordance with the CalPERS contribution allocation policy.

CALPERS ACTUARIAL VALUATION - June 30, 2020
Miscellaneous Plan of the City of Angels
CalPERS ID: 3216339924
Rate Plan belonging to the Miscellaneous Risk Pool Page 6 Plan’s Funded Status
June 30, 2019 June 30, 2020

1. Present Value of Projected Benefits (PVB) $14,371,775 $14,858,031

2. Entry Age Accrued Liability (AL) 13,385,054 13,806,192

3. Plan’s Market Value of Assets (MVA) 9,889,327 9,983,386

4. Unfunded Accrued Liability (UAL) [(2) - (3)] 3,495,727 3,822,806

5. Funded Ratio [(3) / (2)] 73.9% 72.3%
This measure of funded status is an assessment of the need for future employer contributions based on the selected actuarial cost method used to fund the plan. The UAL is the present value of future employer contributions for service that has already been earned and is in addition to future normal cost contributions for active members. For a measure of funded status that is appropriate for assessing the sufficiency of plan assets to cover estimated termination liabilities, please see “Hypothetical Termination Liability” in the “Risk Analysis” section.

Required
Contribution
Projected Future Employer Contributions
(Assumes 7.00% Return for Fiscal Year 2020-21)
Fiscal Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 Rate Plan 1382 Results
Normal Cost % 14.03% 14.0% 14.0% 14.0% 14.0% 14.0%
UAL Payment $307,201 $331,000 $356,000 $372,000 $388,000 $397,000 For some sources of UAL, the change in UAL is amortized using a 5-year ramp up. For more information, please see “Amortization of the Unfunded Actuarial Accrued Liability” under “Actuarial Methods” in Appendix A of the Section 2 Report. This method phases in the impact of the change in UAL over a 5-year period in order to reduce employer cost volatility from year to year. As a result of this methodology, dramatic changes in the required employer contributions in any one year are less likely. However, required contributions can change gradually and significantly over the next five years. In years when there is a large increase in UAL, the relatively small amortization payments during the ramp up period could result in a funded ratio that is projected to decrease initially while the contribution impact of the increase in the UAL is phased in.

For projected contributions under alternate investment return scenarios, please see the “Future Investment Return Scenarios” in the “Risk Analysis” section.

CALPERS ACTUARIAL VALUATION - June 30, 2020
PEPRA Miscellaneous Plan of the City of Angels
CalPERS ID: 3216339924
Rate Plan belonging to the Miscellaneous Risk Pool Page 4 Required Employer Contributions
Fiscal Year
Required Employer Contributions 2022-23
Employer Normal Cost Rate 7.47%
Plus
Required Payment on Amortization Bases1 $5,658
Paid either as
1) Monthly Payment $471.50
Or
2) Annual Prepayment Option* $5,470
The total minimum required employer contribution is the sum of the Plan’s Employer Normal Cost Rate (expressed as a percentage of payroll and paid as payroll is reported) plus the Employer Unfunded Accrued Liability (UAL) Contribution Amount (billed monthly (1) or prepaid annually (2) in dollars). * Only the UAL portion of the employer contribution can be prepaid (which must be received in full no later than July 31).

Fiscal Year Fiscal Year
2021-22 2022-23
Development of Normal Cost as a Percentage of Payroll
Base Total Normal Cost for Formula 14.34% 14.22%
Surcharge for Class 1 Benefits2
None 0.00% 0.00%
Phase out of Normal Cost Difference 3 0.00% 0.00%
Plan’s Total Normal Cost 14.34% 14.22%
Plan's Employee Contribution Rate4 6.75% 6.75%
Employer Normal Cost Rate 7.59% 7.47%
1 The required payment on amortization bases does not take into account any additional discretionary payment made after April 30, 2021.
2 Section 2 of this report contains a list of Class 1 benefits and corresponding surcharges for each benefit. 3 The normal cost change is phased out over a five-year period in accordance with the CalPERS contribution allocation policy. 4 For detail regarding the determination of the required PEPRA employee contribution rate see Section on PEPRA Member Contribution Rates.

CALPERS ACTUARIAL VALUATION - June 30, 2020
PEPRA Miscellaneous Plan of the City of Angels
CalPERS ID: 3216339924
Rate Plan belonging to the Miscellaneous Risk Pool Page 6 Plan’s Funded Status
June 30, 2019 June 30, 2020

1. Present Value of Projected Benefits (PVB) $891,898 $908,741

2. Entry Age Accrued Liability (AL) 283,691 321,555

3. Plan’s Market Value of Assets (MVA) 249,010 278,212

4. Unfunded Accrued Liability (UAL) [(2) - (3)] 34,681 43,343

5. Funded Ratio [(3) / (2)] 87.8% 86.5%
This measure of funded status is an assessment of the need for future employer contributions based on the selected actuarial cost method used to fund the plan. The UAL is the present value of future employer contributions for service that has already been earned and is in addition to future normal cost contributions for active members. For a measure of funded status that is appropriate for assessing the sufficiency of plan assets to cover estimated termination liabilities, please see “Hypothetical Termination Liability” in the “Risk Analysis” section.

Required
Contribution
Projected Future Employer Contributions
(Assumes 7.00% Return for Fiscal Year 2020-21)
Fiscal Year 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 Rate Plan 26948 Results
Normal Cost % 7.47% 7.5% 7.5% 7.5% 7.5% 7.5%
UAL Payment $5,658 $6,000 $6,300 $6,700 $7,000 $7,200
For some sources of UAL, the change in UAL is amortized using a 5-year ramp up. For more information, please see “Amortization of the Unfunded Actuarial Accrued Liability” under “Actuarial Methods” in Appendix A of the Section 2 Report. This method phases in the impact of the change in UAL over a 5-year period in order to reduce employer cost volatility from year to year. As a result of this methodology, dramatic changes in the required employer contributions in any one year are less likely. However, required contributions can change gradually and significantly over the next five years. In years when there is a large increase in UAL, the relatively small amortization payments during the ramp up period could result in a funded ratio that is projected to decrease initially while the contribution impact of the increase in the UAL is phased in.

For projected contributions under alternate investment return scenarios, please see the “Future Investment Return Scenarios” in the “Risk Analysis” section.

City of Angels Council Meeting
MAY 17, 2022 REGULAR AGENDA 7.B
B. Discussion and Presentation by Destination Angels Camp, Debbie Ponte _____________________________________________________________________

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 1 DATE: May 17, 2022
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: ACCEPT PRESENTATION FROM DESTINATION ANGELS CAMP AND DISCUSSION AND DIRECTION OF SCOPE FOR 2022-23 FISCAL YEAR

RECOMMENDATION
Accept the presentation from Destination Angels Camp (“DAC”) covering 2019-20, 2020-21, and 2021- 22 accomplishments. Discuss DAC’s proposal for 2022-23 scope and give direction to staff and DAC on any changes to incorporation in the 2022-23 Fiscal Year Budget.

BACKGROUND
DAC is a public-private partnership (PPP) with the City of Angels setup in April 2012 to implement a proactive and broad-based economic development plan for the City of Angels.

DISCUSSION
Annually, the City would work with DAC to identify Economic Development, Public Relations, Tourism, and Public Information Services scope for the upcoming year. No contract, has been located for the 2021-22 fiscal year and since COVID, the annual presentation and reporting had ceased to the Council.

The City Administrator met Debbie Ponte on a few occasions and requested monthly updates of activities as it aligned with the contract scope from 2020-21, as that was all the City has to go on. DAC submitted a report of accomplishments covering 2019-20 through current year 2021-22 in addition to a request for funding and proposed scope for 2022-23 for Council review.

FINANCIAL IMPACT
Payments have been made to DAC for 2021-22 for $55,000. DAC is requesting $75,000 for 2022-23.

These funds would come from the General Fund.

ATTACHMENTS
DAC Accomplishments
DAC – City of Angels 2022-23 Scope Letter
DAC – City of Angels Scope
DAC 2020_2021 Contract
Destination Angels Camp – Highlights of Accomplishments We are pleased to present a highlight of accomplishments for the past several years to demonstrate the successful public-private economic development partnership with the City of Angels Camp. It’s important to take a look back over the past several years as economic development is not contained in one or two budget years.

Fiscal Year July 1, 2021 to June 30, 2022 Highlights

1. Provided wide range of general business assistance to 187 individuals inquiring about business opportunities from developing business plans, seeking marketing support, pursuing financial assistance, searching business locations, applying for various business licenses/permits, seeking information on city services, to support from projects through City Planning, Building, Planning Commission, etc.

A few business highlights include Calaveras Cycle, Bloom ‘N Things, Angels Creek Restaurant, Raven’s Basket, The Vine & Fork, Calaveras Wood Co., Angels Auto, M.A.C.T. Health Board, The Smoke Shop, Renew By Rindy

2. Developed COVID-19 Business Outreach - information, education, policies/procedures, forms, supplies outreach, special permitting with City (examples outdoor dining, yellow curb, etc.) - worked with 111 businesses in the initial stage of Covid Pandemic from March to June of 2020. Worked in conjunction with Public Health, County Office of Emergency Services, Economic Development, Chamber of Commerce, and other business associations.

3. Preliminary discussion on annexation with stakeholders and city staff; more to explore and need to seek City Council direction as these discussions continue.

4. Advocate for Citygate – Phase Two to help develop goals and a strategic plan following Phase One implementation.

5. Applied for COVID-19 CDBG Grant for Economic Recovery Phase 2 & 3 - Award Pending for $275,000.00; withdrew from grant in January 2022 as DAC not set up to be in the loan/banking business for small business grants, loans; City was best use of purchasing power for kitchen equipment, generator.

6. Participated in the priority and wording of Wayfinding signage upon receiving word of funding
Fiscal Year July 1, 2020 to June 30, 2021 Highlights

1. Continued COVID-19 Business Outreach - information, education, policies/procedures, forms, supplies outreach, special permitting with City (examples outdoor dining, yellow curb, etc.) - worked with 237 businesses within the City during the Covid Pandemic. Worked in conjunction with Public Health, County Office of Emergency Services, Economic Development, Chamber of Commerce and other business associations.

2. Provided wide range of general business assistance to 147 individuals inquiring about business opportunities from developing business plans, seeking marketing support, pursuing financial assistance, searching business locations, applying for various business licenses/permits, seeking information on city services, to support from projects through City Planning, Building, Planning Commission, etc.

A few business highlights include Lemon Tree Bakery & Deli, Day O Expresso, E Auto Sales, Blooms ‘N Things, Mind Matters, Angels Creek Cafe, Spin Cycle, My Bar, Angels Camp Library, Precision Metal Fabrication, Door of Hope – Pregnancy Center, Angels Inn, Pickled Porch, Angels Bike, and Angels Memorial Chapel.

3. Per City direction, twenty-one contacts were made with business owner/management to follow up on complains/concerns reported to County Covid Hotline for possibly being out of compliance; offered education, and assistance businesses to remain open.

4. On behalf of Mayor, City Council wrote letter and managed distribution to local businesses acknowledging hardships of Covid, city projects and community pride.

5. Met with and gathered fourteen Right Of Entry forms for Murphys Grade Rd/Demarest Street for adjoining parcels – second time due to expiration of project timelines due to Covid setbacks. Served as point of contact for landowners who had project concerns.

6. Worked with (and hired by) Adams Group to promote and encourage participation of the income survey of the local community to help justify the City’s income eligibility status for future CDBG grants which was successful.

Worked with Adams Group to apply for and received Award Letter for COVID-19 CDBG Grant for Economic Recovery Phase 1 for $68,000; withdrew from grant in January 2022 due to bureaucracy.

7. Provided assistance and support for the reopening of AC Museum under the new direction of the Calaveras County Visitor’s Bureau - public outreach, retirement of commission, museum clean up days, etc.

8. Coordinated successful Community Trash Pick-Up Day collecting 243 bags of trash, Il tires, car parts and several appliances with sixty-seven volunteers.

1. Fiscal Year July 1, 2019 to June 30, 2020 Highlights

2. Provided wide range of general business assistance to 178 individuals inquiring about business opportunities from developing business plans, seeking marketing support, pursuing financial assistance, searching business locations, applying for various business licenses/permits, seeking information on city services, to support from projects through City Planning, Building, Planning Commission, etc.

A few business highlights include assistance for Roof Screen, Angels Inn, Mingo's, Salon Soleil, Crafty Chicks, Edward Jones, BHP, Habitat for Humanity - Admin Office; M.A.C.T. Expansion; Swendeman’s. Grocery Outlet, Tractor Supply

3. Successful education and information campaign to gain two-thirds voter approval for sales tax increase from 7.25% to 7.75% - campaign/election in 2018, effective 2019.

4. Successful education and information campaign to gain majority voter approval for Transient Occupancy Tax from 10 to 12 percent – campaign/election in 2019, effective in 2020.

5. Successful education and information campaign to gain majority voter approval to eliminate the elected position of City Treasurer/Recorder to an appointed position – campaign/election in 2019, effective 2020.

6. Successful education and information campaign for Prop 218 hearing for the increase in city water and wastewater rates; rates effective in Fall, 2019.

7. Worked with City staff on policy development for the Public Power Safety Shutoff events and established/monitored community information sites events and hosted community information meeting in Utica Park. Three events this period.

8. Successful business and residential outreach for Curb/Gutter/Sidewalk project from Copello to Hwy 4/49 to gain City Council approval for Master Plan document. Plan endorsed by City Council
2022/2023 Possible GOALS - (working in partnership with City, DAC Board) This continues to be work in progress based on City Council and DAC Board collaboration. Some of the projects, services that continue into this next Fiscal Year

1. Assist City with implementation of Citygate, Phase Two

2. Continue business assistance to individuals inquiring about business opportunities from developing business plans, seeking marketing support, pursuing financial assistance, searching business locations, applying for various business licenses/permits, seeking information on city services, to support from projects through City Planning, Building, Planning Commission, etc.

3. Partner with City on Infrastructure Planning — north end for Habitat and expanded development; Hwy 4/49/Dogtown improvements, Foundry Lane, Main Street sidewalk project infill and Wayfinding

4. Review and provide information/education to business community on infrastructure status – transportation, water, sewer, broadband/internet, solid waste, etc.

5. Continue exploring annexation possibilities on south end of City limits

6. Stabilize funding sources for the agency - city contribution, grow advisory council, seek corporate donations, pursue grant opportunities for business-related projects, etc.

7. Increase the visibility of the organization within the business community and strengthen the networking process of connecting with people to help grow and foster the business community.

8. Other opportunities as agreed upon

May 11, 2022
City of Angels Camp
Rebecca Callen, City Administrator
P.O. Box 667
Angels Camp, CA 95222
Dear Rebecca:

We appreciate the opportunity to submit a Scope of Service for consideration and discussion so that our joint efforts on economic development and public information services may redefined and continued. Our contribution request is for $75,000 to help expand our business outreach post-Covid and offer additional services to sustain our local business community.

In addition to the primary Scope of Services, we have included a supplemental Scope of Services for the City Council to consider. This supplemental scope represents projects that vary in scope based on the needs and priorities for The City and how Destination Angels Camp can assist.

Due to budget constraints and various funding strategies, these projects can be phased in and discussed in more detail, as needed, and would require additional funding for the City.

Supplemental Scope of Service:

1. “How To” Guides

2. Resident Outreach Projects
 Citygate Community & Business Engagement
 Water Rate Education & Information Campaign
 Wastewater Rate Education & Information Campaign
 Utica Water & Power Authority Infrastructure & Licensing Needs  Transportation Projects (i.e., Highway 4/49, Foundry Ln, AC Trail)

3. City of Angels Newsletter

4. Website, Social Media – upgrades, postings

5. Love “Angels Camp” Community Volunteer Clean Up Campaign We look forward to our continued relationship in supporting the City as we move forward.

Sincerely,
Tim Oskey
Tim Oskey, Chair
DAC Board of Directors
P.O. Box 984 * 300 S. Main Street * Angels Camp, CA 95222 (209) 736-0088 Destination Angels Camp
2022/2023 Scope of Service for City of Angels Camp
Economic Development & Public Information Services
Requesting this contribution as a base funding level to support the Mission and Goals as approved by the DAC Board of Directors and AC City Council specifically for economic development per Resolution 12-05 and public information services. Additional monies are received from Advisory Council Member contributions and special projects.

Mission:

Working in cooperation with the City of Angels Camp and members of the Advisory Council, DAC’s mission is to create a vibrant business community environment highlighting Angels Camp’s strengths and uniqueness, cultivate social and educational opportunities and improve upon the tourism infrastructure year-round for residents, businesses and visitors through economic and destination development.

Goals:

Services & Programs – continue to develop and implement core programs for business retention and attraction to support long term viability; Government Relations – strengthen our partnership with the City of Angels and the City Council and develop a stronger relationship with County and State government entities; Funding – Build, sustain and diversify funding sources to ensure long-term viability and continues focus on economic development within the City; Operations – sustain the viability and quality of the Destination Angels Camp and its services to support the mission of the organization;
Positioning - increased awareness and understanding of Destination Angels Camp and its programs and services.

Public Information Services
At the direction of City Administration, act as the designated point person to coordinate press relations, social media, and website interactions on behalf of the City to help define and tell our story as it relates to economic development and primary city services using traditional and social media, direct mail, special public meetings and/or community events.

Scope of Services – Supplemental Services
These are some additional services that could be added, as needed, for projects that the City has considered in the past.

1. How to Guides
Develop “how to” information guides to help residents and/or organizations interact successfully with the City of Angels Camp and to meet the public safety and general liability needs of City government.
• Expand the “How To” information brochure on how to open, grow and/or expand your business within the City of Angels Camp.
• Develop the “How To” guide on how to host a special event, permit process within the City of Angels Camp.
• Additional “How To” guides as determined and/or demonstrated by public needs.

2. Resident Outreach for Specific Projects – per project costs Develop and manage the information campaigns, community surveys and/or focus groups to for the potential general/special election ballot measures, and/or Proposition 218 criteria. • Citygate Phase Two – Business & Community Outreach
• Water Rate Outreach
• Wastewater Outreach
• Utica Water & Power Authority Infrastructure & Licensing Needs • Transportation Projects (Hwy 4/49, Foundry Ln, AC Trail, Main St Sidewalk Infill) as an example)
As an example, each project would include the following baseline work:
• Develop in cooperation with City Administration a “Fact Sheet” to be used as the source of information to share as needed – estimated 40 hours
• 15 to 20 public outreach meetings and/or neighborhood walls, estimated 60 hours • 1 to 2 public outreach meetings, estimated 10 hours
• Media Outreach - print, broadcast, social, website – estimated10 hours • Supplies, Printing - TBA

1. 3. City of Angels Camp Newsletter
Create a newsletter to be shared with residents highlighting city services and projects, city staff, community projects, and timely information. Newsletter would be distributed via constant contact, direct mailings, post office bulletin boards, etc. It is estimated that 1500 newsletters would need to be produced and distribution could be monthly, bi-monthly, or quarterly.

4. City of Angels Camp Website & Social Media
City of Angels Website needs an update and modification as to its content, pictures, and access to information. The website is a WordPress platform which can be cumbersome to use if not familiar with the technical operation. The website needs weekly attention to add/delete general information, post agendas/minutes, job announcements, press releases, etc. It could also serve as a host for the City of Angels Camp Community newsletter if a newsletter were created.

5. Love “Angels Camp” Campaign
Coordinate a Spring and Fall city-wide effort of resident volunteers, local business, community/youth organizations and possibly jail inmate, community service, and/or youth rehab labor to help spruce up city parks, streets, streetscape, creek area, roadway islands, etc. to promote community pride and beautification.

39th District Agricultural Association
Calaveras County Fair & Jumping Frog Jubilee
PO Box 489, 2465 Gun Club Road, Angels Camp CA 95222
May 11, 2022
Rebecca Callan
City Administrator, Angels Camp California
Rebecca,
I have the distinct honor of serving on the Destination Angels Camp (DAC) executive board. I joined the board in 2019. Mr. Bob Trinchero encouraged me to participate. Bob was one of the founding members of the organization. He had great aspirations for the city which I share. A city proud of its legacy but at the same time create a culture that fosters new business.

DAC encompasses this philosophy. Staff works with current businesses, creating business plans, new strategies and during the pandemic was a support system for small and corporate businesses alike. Staff assisted businesses reinvent themselves. The outreach helped with business retention within the city.

During my tenure, the staff has courted new businesses, and many have come to fruition in the current tumultuous climate. The staff shows great professionalism when working with potential businesses, confidentiality is particularly important to clients.

Public Information Office, DAC has functioned as the city’s messenger. Tax measures, water and sewer rates were successful campaigns facilitated by DAC. Working with Office of Emergency Services and assisting with PSPS events within the city limits was extremely important to businesses and residents. The office has remarkable foot traffic and assists tourists and residents providing information and or resources.

As a member of the DAC executive board, I want to encourage the city to continue to partner with DAC.

Consider funding the organization fully. DAC fills a need, economic development and business retention is key to the success of our quant little city that hangs their clothes across main street, jumps frogs and cooks’ meat in barrels. Mark Twain said, “When everyone is looking for gold, it's a good time to be in the pick and shovel business.” That is Destination Angels Camp, the Pick and Shovel.

I want to thank you for your careful consideration,
Laurie Giannini – CEO, 39th DAA
Secretary, Destination Angels Camp
City of Angels Council Meeting
MAY 17, 2022 REGULAR AGENDA 7.C
C. Consideration of a Resolution No. 22-21 Declaring the Intention to Continue Assessments for FY 2022-23, Preliminarily Approving Engineers Report and Providing Notice of Hearing on July 19, 2022, for the Landscaping & Lighting District No. 1, Greenhorn Creek Assessment, Kyle Tankard, SCI Consulting GroupPonte _____________________________________________________________________ DATE: May 17, 2022
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: Consideration of a Resolution Declaring the Intention to Continue Assessments for Fiscal Year 2022- 23, Preliminarily Approving Engineer’s Report, and Providing for Notice of Hearing on July 19, 2022, for the Landscaping & Lighting District No. 1- Greenhorn Creek Assessment.

RECOMMENDATION
Staff is recommending that the City Council approve Resolution 22-21 declaring the Intention to Continue Assessments for Fiscal Year 2021-22, Preliminarily Approving Engineer’s Report, and Providing for Notice of Hearing on July 19, 2022, for the Landscaping & Lighting District #1- Greenhorn Creek Assessment.

BACKGROUND
The City of Angels Landscaping and Lighting District No. 1 (LLD) was formed by the City Council on June 6, 1995, through the Landscape and Lighting District Act of 1972 (Act). It was created to fund the maintenance of landscaping, lighting, cultural and wildlife areas, local infrastructure, environmental mitigation services, and related improvements within the Greenhorn Creek development. In 2009 the City accepted the Greenhorn Creek public roads, including adjacent parking areas, into the City maintained street system, at that time the road maintenance responsibility was removed from the LLD. Every year an Engineer’s Report is prepared to establish the budget for the improvements listed in the report.

DISCUSSION
The Act requires an annual Engineer’s Report be prepared by a licensed professional engineer. Since 2013, the LLD Engineer’s Report has been prepared by SCI Consulting Group from Fairfield, California. On March 15, 2022, the City Council Approved a Resolution directing SCI to prepare the Engineer’s Report, which is the first step in a three-step process required by the Act to continue the annual assessments for FY 2022-23.

The Engineer’s Report, based upon information provided by the City Engineer, has determined the amount of work or improvements that will be performed in FY 2022-23. The estimated FY 2022-23 cost of providing the Services and Balloting is $182,130. This cost results in a proposed assessment rate for fiscal year 2022-23 of $300.00 per single-family equivalent benefit unit, which is the maximum authorized assessment rate.

Approval of Resolution 22-21 will declare the Councils intention to continue to levy the assessments for fiscal year 2022- 23, preliminarily approve the Engineer’s Report, including the proposed rates included in the Engineer’s Report, and set the Public Hearing date for July 19, 2022. The City will cause a Notice to be published in a local newspaper in order to notify the public of the hearing that will be held on July 19, 2022, for the continued levy of the assessments.

FINANCIAL IMPACT
The project will be funded with Landscaping & Lighting District funds budgeted for this purpose.

ATTACHMENTS

1. Resolution 22-21

2. Landscaping & Lighting District No. 1- Greenhorn Creek Preliminary Engineer’s Report Fiscal Year 2022-23 ENGINEER’S REPORT
City of Angels
Landscaping and Lighting Assessment District No. 1
Greenhorn Creek
May 2022
Preliminary Report
City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23
Page i
City of Angels
City Council
Alvin Broglio, Mayor
Jennifer Davis-Herndon, Vice Mayor
Gretel Tiscornia Council Member
Isabel Moncada, Council Member
City Administrator
Rebecca Callen, City Administrator
Rebecca Neilon, City Engineer
City Attorney
Douglas L. White
Engineer of Work
John Bliss, P.E., SCI Consulting Group
City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23
Page ii
Table of Contents
Table of Contents....................................................................................................... ii List of Tables............................................................................................................. iii Introduction............................................................................................................... 1 Overview....................................................................................................................................1 Proposition 218 .........................................................................................................................3 Legal Analysis.............................................................................................................................3 Plans & Specifications................................................................................................. 6 Introduction...............................................................................................................................6 Maintenance .............................................................................................................................8 Improvements.........................................................................................................................10 Replacements..........................................................................................................................11 Clarification on De Nova Subdivision Infrastructure ...............................................................11 Fiscal Year 2022-23 Estimate of Cost and Budget ...................................................... 12 Estimate of Annual Cost of Improvements .............................................................................12 Method of Apportionment....................................................................................... 13 Discussion of Benefit...............................................................................................................13 Identification of Benefit ..........................................................................................................14 General versus Special Benefit, and Quantification and Separation of General Benefit........16 Special relationship between the District and the Golf Course - Effect on General Benefit ..17 Quantification of General Benefit Contribution from Other Sources.....................................20 Method of Assessment............................................................................................................22 Assessment Apportionment....................................................................................................22 Zones of Benefit ......................................................................................................................23 Appeals and Interpretation .....................................................................................................24 Assessment.............................................................................................................. 25 Assessment Diagram .................................................................................................. 2 Assessment Roll, FY 2022-23....................................................................................... 3 City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23
Page iii
List of Tables
Table 1 – 2022-23 Total Budget Summary..................................................................................... 12 Table 2 – Residential Property Types............................................................................................. 22 Table 3 – Budget Summary ............................................................................................................ 25 Introduction
Overview
The City of Angels Landscaping and Lighting District No. 1 – Greenhorn Creek (“District”) was formed by majority vote of the City of Angels (”City”) City Council on June 6, 1995. The District was created to fund maintenance and services of landscaping, lighting, cultural and wildlife areas, local infrastructure such as curb and gutter, sidewalks and drainage facilities, environmental mitigation services and related improvements within the Greenhorn Creek development (“PROJECT”). It is a specific contractual requirement of the Development Agreement. Section B.13 of the Development Agreement states:

As a financing mechanism for the costs of on-going operation and maintenance of PROJECT street lighting, streetscape landscaping along PROJECT roads, maintenance of all PROJECT roads except Greenhorn Creek Road, and maintenance and monitoring of required wetlands mitigation areas, elderberry habitat, and cultural resources preservation areas, CITY shall form a Landscaping, Lighting and Maintenance District (“LLMD”) pursuant to the Landscaping and Lighting Act of 1972 (California Streets and Highways Code, Section 22500 et seq.)
Further, as documented in previous Engineer’s Reports:

The Development Agreement is a binding covenant running with the land which was recorded in the Official Records of Calaveras County on June 16, 1994, and its requirements apply to and bind all parcels and properties located within the Greenhorn Creek PROJECT. The Development Agreement was required in specific conditions or approval for the Master Plan, Use Permit, and Tentative Subdivision Map for the PROJECT granted by the CITY. Failure by the District to impose and collect assessments to cover specified cost of maintenance and operations on an on-going basis would amount to breach of contractual obligations protected by the Contract Impairment Clause of the Constitution of the United States.

Although the District funds maintenance and services of landscaping, lighting, and related improvements within the Greenhorn Creek development, it does not fund the maintenance or operations of the adjacent Greenhorn Creek golf course, which is maintained and funded by a separate entity using separate funding.

The District was established pursuant to the terms and provisions of the Landscaping and Lighting Act of 1972, California Streets and Highways Code Sections 225000 et seq. However, the District was formed prior to the approval of Proposition 218 (now Article XIIID of the California Constitution), which added a number of significant and strict requirements to the formation and maintenance of assessment districts.

City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23

Page 2 ends

For 1995-96, assessments were imposed on properties within the District at the rate of $180 per single family dwelling per year. For 1996-99, assessments were imposed on properties within the District at the rate of $164 per single family dwelling per year. In 1999, the assessment increased to $300 per single family dwelling per year, and, as required by Proposition 218 for an assessment increase, a balloting was required of all properties within the District. The balloting was successfully approved by the property owners within the District and the rate was increased to a maximum of $300 per single family dwelling per year. Most importantly, this 1999 increase and balloting triggered compliance with all requirements and limitations of Proposition 218, including justification of special benefit, quantification and separation of general benefit, and implementation of a sound and proportional assessment methodology.

In 2009, the City approved Resolution 09-53 which accepted all of the Greenhorn Creek public roads, including adjacent parking areas into the City maintained street system. As a result, the phrase “maintenance of all PROJECT roads except Greenhorn Creek Road” was removed from the Engineer’s Report, and the District was relieved from any maintenance of the asphalt public streets from inside edge of gutter to inside edge of gutter, and the asphalt parking areas adjacent thereto, from inside edge of concrete to inside edge of concrete, within the Development.

In 2013, the City engaged attorney Richard P. Shanahan of Bartkiewicz, Kronick and Shanahan to evaluate several specific aspects of the Assessment District and provide recommendations.

Among Mr. Shanahan’s recommendations was that since there have been a number of recent legal decisions affecting Proposition 218 implementation, “it is prudent to structure the assessment and the assessment Engineer’s Report in such a manner as to demonstrate compliance with the general benefit, special benefit and proportionality requirement and limitations of Proposition 218.” Along with the recommendation to expand the Engineer’s Report’s compliance with Proposition 218, as well as some other important considerations, Mr.

Shanahan’s report indicated the existing assessment was fundamentally sound, and did not require re-balloting as long as the rate stayed at or below $300 per single family and there were not changes to the methodology. Further, Mr. Shanahan’s report indicated Proposition 218, and relevant case law, allow for practical latitude in the use of any reserve funds, as long as the use is reasonably within the intent of the Assessment District.

Accordingly, also in 2013, the City engaged SCI Consulting Group to prepare the annual Engineer’s Report, with special focus on addressing current issues of compliance with Proposition 218 in the current legal environment.

City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23

Page 3 ends

This Engineer’s Report ("Report") was prepared to establish the budget for the Improvements (as described below) that will be funded by the 2022-23 assessments and other revenue and to determine the special benefits received from the Improvements by property within the District and the method of assessment apportionment to lots and parcels. This Report and the assessments have been made pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the "Act") and Article XIIID of the California Constitution (the “Article”).

Following submittal of this Report to the City of Angels City Council (the “Council”) for preliminary approval, the Council may, by Resolution, call for the Public Hearing on the assessments for landscaping maintenance and Improvements. This hearing is scheduled for July 20, 2021 at 6:00 p.m. After the close of the hearing, the Council may take action to approve the continuation of the assessments for fiscal year 2022-23. If the assessments are so confirmed and approved, the levies would be submitted to the Calaveras County Auditor/Controller in August 2021 for inclusion on the property tax roll for Fiscal Year 2022-23.

Proposition 218
This assessment is formed consistent with Proposition 218, The Right to Vote on Taxes Act, which was approved by the voters of California on November 6, 1996, and is now Article XIIIC and XIIID of the California Constitution. Proposition 218 provides for benefit assessments to be levied to fund the cost of providing services, improvements, as well as maintenance and operation expenses to a public improvement which specially benefits the assessed property.

Proposition 218 describes a number of important requirements, including a property-owner balloting, for the formation and continuation of assessments, and these requirements are satisfied by the process used to establish this assessment.

Legal Analysis
Silicon Valley Taxpayers Association, Inc. v Santa Clara County Open Space Authority
In July of 2008, the California Supreme Court issued its ruling on the Silicon Valley Taxpayers Association, Inc. v. Santa Clara County Open Space Authority (“SVTA vs. SCCOSA”). This ruling is the most significant court case in further legally clarifying the substantive assessment requirements of Proposition 218. Several of the most important elements of the ruling included further emphasis that:
 Benefit assessments are for special, not general, benefit  The services and/or improvements funded by assessments must be clearly defined City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23

Page 4 ends

 Special benefits are directly received by and provide a direct advantage to property in the assessment district
This Engineer’s Report, and the process used to establish this assessment are consistent with the SVTA vs. SCCOSA decision.

Dahms v. Downtown Pomona Property
On June 8, 2009, the Court of Appeal approved a benefit assessment for property in the downtown area of the City of Pomona. In Dahms, the Court upheld an assessment that was 100% special benefit (i.e. 0% general benefit) on the rationale that the services and improvements funded by the assessments were directly provided only to property in the assessment district. The Court also upheld discounts and exemptions from the assessment for certain properties.

Bonander v. Town of Tiburon
On December 31, 2009, the Court of Appeal overturned a benefit assessment approved by property owners to pay for placing overhead utility lines underground in an area of the Town of Tiburon. The Court invalidated the assessments on the grounds that the assessments had been apportioned to assessed property based in part on relative costs within sub-areas of the assessment district instead of proportional special benefits.

Beutz v. County of Riverside
On May 26, 2010 the Court of Appeal overturned an assessment for park maintenance in Wildomar, California, primarily because the general benefits associated with improvements and services were not explicitly calculated, quantified and separated from the special benefits.

Golden Hill Neighborhood Association v. City of San Diego On September 22, 2011, the Court of Appeal issued a decision on the Golden Hill Neighborhood Association v. City of San Diego appeal. This decision overturned an assessment for street and landscaping maintenance in the Greater Golden Hill neighborhood of San Diego, California. The court described two primary reasons for its decision. First, like in Beutz, the court found the general benefits associated with services were not explicitly calculated, quantified and separated from the special benefits. Second, the court found that the City had failed to record the basis for the calculation of the assessment amount on city-owned parcels.

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Compliance with Current Law
This Report is consistent with the requirements of Article XIIIC and XIIID of the California Constitution and with the SVTA decision because the improvements to be funded are clearly defined; the improvements are directly available to and will directly benefit property in the District; and the improvements provide a direct advantage to property in the District that would not be received in absence of the Assessments.

This Report is consistent with Buetz, Dahms, and Greater Golden Hill because, the improvements will directly benefit property in the District and the general benefits have been explicitly calculated and quantified and excluded from the Assessments. The Engineer’s Report is consistent with Bonander because the Assessments have been apportioned based on the overall proportional special benefit to each property.

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Plans & Specifications
Introduction
The Act requires the Report to include “plans and specifications” that show and describe the existing and proposed “Improvements” (as defined at section 22525 of the Act) that will benefit the property in the District. Consistent with the Act the Improvements are described as follows:

Installation, Maintenance and Servicing of public improvements and facilities (including but not limited to, Landscaping, sprinkler systems, park grounds, park facilities, playground equipment, landscape corridors, sidewalks, curbs and gutters, storm drainage systems, Public Lighting Facilities, fencing, entry monuments, signage, frontage and retention walls, other landscaping facilities), and related labor, materials, supplies, utilities, equipment, and Incidental Expenses in and for the parks, landscape areas, detention basins and other Public Places in the District owned or maintained by the City of Angels. (Collectively known as the “Improvements.”) Installation means the construction and installation of landscaping, park, detention basin and related Improvements, including, but not limited to, land preparation, such as grading, leveling, cutting, and filling, sod, landscaping, irrigation systems, sidewalks and drainage, and lights.

Other capitalized words and phrases in this section shall have the meanings as defined in the Act.

In his 2013 report of recommendations and legal considerations, Mr. Shanahan advised that “the scope of the Improvements and maintenance may be changed over time through the Engineer’s Report and levy process.” In order to maintain clarity and consistency, the descriptions of the Maintenance and Improvements within the District is largely included verbatim from the 2012-13 Engineer’s report. Additional clarification is added where appropriate.

A map of the District with corresponding areas of maintenance is included on the following page.

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Maintenance
The Improvements and area to be maintained by the District are described as follows:

Sidewalk and Drainage Facilities
Includes maintenance service for drainage facilities, sidewalks and reserves for future repairs.

Culvert and drainage inlets that are located outside of the roadway areas will be maintained with the exception of those that lay within the golf course parcels.

This includes all sidewalk, curb, and gutter (both rolled and standard) along streets.

This includes maintaining vegetation on private property and/or Wildlife Corridor in order to maintain a clear walking path along the sidewalk.

Lighting
Includes cost of power plus maintenance service for streetlight poles, lamps, glassware (34 total street lights) plus cost of power for miscellaneous monument signs.

Landscaping
Includes the landscape areas within Greenhorn Creek Subdivision that require maintenance which falls into two categories:

1.) Formal Landscape areas
The formally landscaped areas require turf to be mowed, edged, and kept free of debris.

Irrigation control and repair, pruning, fertilizing, weed control, and trash pickup are also required. Golf course turf adjacent to roads will be maintained by the golf course. Below is a list of the formal landscaped areas within the PROJECT:
a. Project Entry – (mounds and lawn adjacent to Greenhorn Creek Road) b. Entry wetlands and Selkirk entry island and turf areas. c. Selkirk Ranch Road planter areas at No. 2 green, No. 10 green, and No. 18 tees. d. Selkirk Ranch Road Planter areas at cul-de-sacs.
e. Small mounds adjacent to Pointe Drive and adjacent to golf course bathroom. f. Greenhorn Creek Road median from Project Entry to Smith Flat Road. g. McCauley Ranch Road entry planter.

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h. McCauley Ranch Road planter at Wetlands pond.
i. McCauley Ranch Road Lawn and planters behind practice driving range. j. Smith Flat Road planter areas on south side of road from Greenhorn Creek Road to Lot N.
k. Lightner, Alawa, Sasa, Cornelia and Olivia Court planter areas.

In additional to the above listed areas, the District has elected to maintain the triangular shaped landscape area along the westerly side of Greenhorn Creek Road just south of Live Oak Drive and just north of the northerly District Boundary.

Clarification beginning in 2013-14: the District will maintain the three large entry monument signs.

Clarification beginning in 2013-14: the District will improve and maintain the strip of land between the street and sidewalk at the corner of Smith Flat Road and Selkirk Ranch Road that has previously not been improved.

2.) Native Terrain Area (Wildlife Areas)
The Native Terrain areas require weed control either by spraying herbicides, mechanical trimming, or both and trash and debris removal as required. The areas to be maintained extend from back of curb to 5’ behind back of curb or sidewalk for the reaches described below:
a. Greenhorn Creek Road – Selkirk Ranch Road to Smith Flat Road. b. McCauley entry to Clubhouse property line-north side of road. c. Open space adjacent to Units 1,2,3,3A, 4A, and 4B roads except for private parcels. d. Lots M, N and I.
e. Walkway through PCR 2 from Selkirk Ranch Road to Springhouse Road (weed only, no spray). Contact Miwuk Tribal Representative-Debra Grimes at telephone number (209) 293-4135.
f. Walking path contained within Lot I.

WOODLANDS PRESERVATION, MITIGATION AND BUFFER AREA
No physical maintenance for these areas as they develop naturally. However, monitoring will be performed as required by the Wetlands Preservation and Conservation Plan and the US Army Corps of Engineers’ “404 Permit.” Also, fallen limbs and other debris from will be maintained to prevent damage to adjacent areas.

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CULTURAL RESOURCES PRESERVATION AREA
Includes fence and sign maintenance, scheduled inspections by LLD, Miwok and Qualified Archeologist as specified in the Historic Properties Treatment Plan of February 1999 and weed abatement as directed by the City of Angels Fire Marshall. Walkway through PCR2 from Selkirk Road to Springhouse Road and walkways to display areas to be kept weed free. (Weedwhack only, no spraying allowed)

WETLANDS
As explained above, in 2013 the City engaged attorney Richard P. Shanahan of Bartkiewicz, Kronick and Shanahan to evaluate several specific aspects of the Assessment District and provide recommendations. Mr. Shanahan’s report indicated Proposition 218, and relevant case law, allow for practical latitude in the use of any reserve funds, as long as the use is reasonably within the intent of the Assessment District. Hence, Mr. Shanahan’s recommendation allows for the City to increase the level of annual monitoring, maintenance, and mitigation to the wetlands, as well as invest considerable District funds in wetlands mitigation. For 2013-14, the District invested $307,000 in direct, “one-time” improvements and mitigation.

In fiscal year 2015-16, the District was approved for a loan to pay the remaining balance for the wetlands mitigation project in the amount of $114,689. The loan is on a seven-year amortization schedule with the first payment made in 2016-17. For 2022-23, a payment of $16,371 will be made.

Improvements
With the adoption of Resolution 09-53 by the City of Angels City Council accepting the Greenhorn public streets, including adjacent parking areas, in the City Maintained Street System, the remaining roadway Improvements to be maintained by the District consists of the sidewalks in Units 1,2,2A,2B, 2C,S, 3A, 4A, and 4B. Clarification beginning in 2013-14: The standard and rolled curb and gutter, and safety and street signs will be maintained by the District.

The street lighting Improvements for this PROJECT, which will be maintained by the District, consists of 34 streetlights and all required appurtenances as shown on the Street Light Master Plans for the areas within Units No. 1, 2, 2A,2B, 2C, 3, 3A, 4A, and 4B. The Street Light Master Plans are on file with the City of Angels.

The landscaping Improvements for this Project, which will be maintained by the District, consist of landscaping and irrigation systems with Units 1,2,3.

As previously stated, significant mitigation Improvements will be made to the wetlands ($307,000) beginning in 2013.

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Replacements
Beginning in 2013-14, replacement costs are included in the Engineer’s Report. Existing dedicated funding, often referred to as “reserves,” will be used to augment for replacement costs as needed. Reserves are needed in the event improvements need to be replaced due to failure, damage, natural disaster etc.

Clarification on De Nova Subdivision Infrastructure
(APNs 058-084-001-000 through 058-084-014-000; 058-085-001-000 through 058-085-012-000; 058-086-001-000 Through 058-086-016-000; and 058-087-001-000 Through 058-087-015-000) Parcels within the De Nova Subdivision were developed into single family homes during 2018 through 2020. These parcels receive special benefit from the District’s existing maintenance, operations, and improvements in the same way that other District parcels receive special benefit and are assessed the same, accordingly. Additionally, this subdivision includes subdivision-specific streets, sidewalks and streetlights which are not part of the existing District infrastructure and hence, the funding for this local subdivision-specific maintenance, operations and improvements will come from the De Nova Homeowner’s Association or some other nonassessment source.

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Fiscal Year 2022-23 Estimate of Cost and Budget
Estimate of Annual Cost of Improvements
The Act requires the Report to estimate the costs of the Improvements for the fiscal year, including estimates for the total costs for the Improvements for the year, the amount of any surplus or deficit to be carried over from a previous fiscal year, and the amount of funding contributions made from sources other than assessment revenue. After determining these amounts, the Report then must calculate the net amount to be assessed upon assessable lands within the District.

Table 1 – 2022-23 Total Budget Summary
Total Budget
2022-23
Total Costs
LLD Management $41,070
Repayment of Cattail Loan $17,721
Repayment of Prop 218 Loan $10,200
Protected Cultural Resource Area Maintenance $12,510
Wildlife Corridor Maintenance $16,686
Wetlands $5,278
Streetlights $16,545
Landscaping $59,369
Hardscape $1,000
Miscellaneous -
Contingency -
Administration Fee - County $1,750
Total Maintenance and Servicing and Related Expenditures $182,130 Total Maintenance and Servicing and Related Expenditures and Incidentals (Net Amount to be Assessed: Annual Costs - Revenues) $182,130 Budget Allocation to Property
Total Assessment Total
SFE Units per SFE Assessment
607.10 $300.00 $182,130
City of Angels - Greenhorn Creek
Landscaping and Lighting District No. 1
Estimate of cost
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Method of Apportionment
This section of the Engineer's Report includes an explanation of the benefits derived from the installation, maintenance and servicing of the Improvements for Landscaping and Lighting District No.1 - Greenhorn Creek and the methodology used to apportion the total assessment to properties within the District.

The District consists of all Assessor Parcels within the PROJECT. The method used for apportioning the assessment is based upon the proportional special benefits derived by the properties in the District over and above general benefits conferred on real property or to the public at large. The apportionment of special benefit is a multi-step process:

1. Identification of all special benefits and ancillary general benefits to the properties derived from the Improvements

2. Calculation of the proportion of these benefits that are special vs. general

3. Finding that all general benefits are paid for by non-assessment sources, as required

4. Determination of the relative special benefit per property type and property characteristic (the “Methodology”)

5. Calculation of the specific assessment for each individual parcel based upon special vs. general benefit; location, property type and property characteristics, Discussion of Benefit
In summary, the assessments can only be continued based on the special benefit to property.

This benefit is received by property over and above any general benefits. Moreover, such benefit is not based on any one property owner’s use of the Improvements or a property owner’s specific demographic status. With reference to the requirements for assessments, Section 22573 of the Landscaping and Lighting Act of 1972 states:
"The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements."
Proposition 218, as codified in Article XIIID of the California Constitution, has confirmed that assessments must be based on the special benefit to property:
"No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." City of Angels
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Identification of Benefit
The following benefit categories summarize the types of special benefit to residential and other lots and parcels resulting from the installation, maintenance and servicing of the Improvements to be provided with the assessment proceeds. These categories of special benefit are derived from the statutes passed by the California Legislature and other studies which describe the types of special benefit received by property from maintenance and Improvements such as those within by the District. These types of special benefit are summarized as follows:

1. Proximity to improved landscaped, cultural and wildlife areas within the Assessment District.

2. Access to improved landscaped, cultural and wildlife areas within the Assessment District.

3. Improved views within the Assessment District.

4. Extension of a property’s outdoor areas and green spaces for properties within close proximity to the Improvements.

5. Improved nighttime visibility and safety from streetlights The SVTA v. SCCOSA decision provides enhanced clarity to the definitions of special benefits to properties in three distinct areas:
 Proximity
 Expanded or improved access
 Views
The decision clarifies that a special benefit is a service or improvement that provides a direct advantage to a parcel and that indirect or derivative advantages resulting from the overall public benefits from a service or improvement are general benefits. The SVTA v. SCCOSA decision also provides specific guidance that park improvements are a direct advantage and special benefit to property that is proximate to a park that is improved by an assessment:
[T]he characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g. proximity to a park) or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement (e.g. general enhancement of the district’s property values).

The proximity, improved access and views, in addition to the other special benefits listed above further strengthen the basis of these assessments.

The special benefits from the Improvements are further detailed below:

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Proximity to improved landscaped, cultural and wildlife areas within the Assessment District
Only the specific properties within close proximity to the Improvements are included in the District. Therefore, property in the District enjoys unique and valuable proximity and access to the Improvements that the public at large and property outside the District do not share.

In absence of the assessments, the Improvements would not be provided and the landscaped, cultural and wildlife areas in the District would be degraded due to insufficient funding for maintenance, upkeep, and repair. Therefore, the assessments provide Improvements that are over and above what otherwise would be provided. Improvements that are over and above what otherwise would be provided do not by themselves translate into special benefits but when combined with the unique proximity enjoyed by parcels in the District, they provide a direct advantage and special benefit to property in the District.

Access to improved landscaped, cultural and wildlife areas within the Assessment District
Since the parcels in the District are nearly the only parcels that enjoy close access to the Improvements, they directly benefit from the unique close access to improved landscaping areas that are provided by the Assessments. This is a direct advantage and special benefit to property in the District.

Improved views within the Assessment District
The Improvements provide improved views to properties in the District. The properties in the District enjoy close and unique proximity, access, and views of the Improvements; therefore, the improved and protected views provided by the Assessments are another direct and tangible advantage that is uniquely conferred upon property in the District.

Extension of a property’s outdoor areas and green spaces for properties within close proximity to the Improvements
The landscaped, cultural and wildlife areas within the District provide additional outdoor areas that serve as an effective extension of the land area for proximate properties. The Improvements, therefore, provide an important, valuable, and desirable extension of usable land area for the direct advantage and special benefit of properties with good and close proximity to the Improvements.

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Improved nighttime visibility and safety from streetlights Well maintained, effective street lighting provides special benefit to proximate parcels, within the range of the light, because it allows for safer and improved use of the property in the evenings and night. Street lighting also provides special benefit as it increases neighborhood safety and reduces the likelihood of crime on the proximate parcels.

General versus Special Benefit, and Quantification and Separation of General Benefit
Proposition 218 requires an assessing agency to separate the general benefits from the special benefits of a public improvement or service, estimate the quantity of each in relation to the other, and limit the assessment amount to the portion of the improvement or service costs attributable to the special benefits.

In the legal decisions known as Golden Hill and Beutz, the California courts have determined that there typically will be some general benefit associated with parks, landscaping and lighting maintenance and improvements because people who don’t reside or own property in an assessment district do receive some, albeit minimal, benefit from the Improvements.

The separation and quantification of general and special benefits requires an apportionment of the cost of the service or improvement between the two benefit types. General benefits cannot be funded by assessment revenue. Rather, the funding must come from other sources. The Engineer, therefore, has analyzed the quantity to which the general public may reasonably be expected to use or benefit from the improved and maintained areas in relation to the quantity or extent to which property owners within the assessment district use and benefit from the improved and maintained areas.

Although the improved areas may be available to the general public at large, they have been specifically designed, located and created to provide additional and improved public resources for property inside the District, and not the public at large. Other properties that are either outside the District, or within the District and not assessed, do not enjoy the unique proximity, access, views, and other special benefit factors described previously. These Improvements are of special benefit to properties located within the District because they provide a direct advantage to properties in the District that would not be provided in absence of the Assessments.

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There is no widely-accepted or statutory formula for calculating general benefit. General benefits are benefits from improvements or services that are not special in nature, are not “particular and distinct” and are not “over and above” benefits received by other properties.

The SVTA vs. SCCOSA decision provides some clarification by indicating that general benefits provide “an indirect, derivative advantage” and are not necessarily proximate to the improvements.

In other words:

In any case, following is a description of the separation and quantification of general benefit in the District. In each step of this analysis, the more conservative assumptions and determinations have been used in order to ensure that the total calculated general benefit is conservatively determined.

A formula to estimate the general benefit is listed below:

Special relationship between the District and the Golf Course - Effect on General Benefit
In the analysis of general benefit, the Engineer has found that the unique relationship between the Improvements and the Greenhorn Creek golf course adds additional challenges to calculating general benefit and special benefit in the District. The Golf Course is privately owned and operated, and membership-driven.

Total
Benefit = General
Benefit + Special Benefit
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The golf course attracts members of the public at large into the primarily residential District.

These non-resident members of the public at large also enjoy benefits from the Improvements.

Hence, the District’s Improvements are arguably enjoyed by a larger number of non-resident members of the public at large, than those in a typical landscaping and lighting assessment district. In fact, because of their location on the golf course, some of the Improvements, such as the larger wetlands area and some of the cultural areas, are arguably enjoyed more by golfers, than by residents who do not use the golf course. It should be noted, however, that there are wetlands, cultural areas, and wildlife areas distributed throughout the District, they are in close proximity accessible to all the parcels and contribute to improved views. Further, the maintenance and improvements to the golf course clearly provide additional, offsetting benefit to the District’s Improvements.

All of these factors have been incorporated in the calculations below.

Benefit to Property Outside the District
Properties within the District receive almost all of the special benefits from the Improvements because properties in the District enjoy unique proximity and access to the Improvements that is not enjoyed by other properties or the public at large. Further, the District has significant physical barriers, such as roads, fences, and open space that impede the benefit from the Improvements by properties outside the District. There are only two points of ingress/egress into the District and these points are designed to limit random access. Developed residential properties only exist outside the District along a portion of the northern boundary.

Nonetheless, some properties within immediate adjacent proximity of the Improvements, but outside of the boundaries of the District, may receive some benefit from the Improvements.

These benefits include improved views, but do not include improved proximity or access, extension of outdoor areas, nor improved lighting. Since these adjacent properties only receive a small portion of the benefits, a 20% reduction factor is used. This benefit is conferred to properties outside the District’s boundary. It contributes to the overall general benefit calculation and will not be funded by the Assessments.

The general benefit to property outside of the District is calculated as follows with the parcel and data analysis performed by SCI Consulting Group.

Total General Benefit to Properties Outside of the District = 2% Assumptions:
43 parcels outside and adjacent to the District
526 parcels in the Assessment District
Calculation
General Benefit to Property outside the Improvement District= (43/(43+526)) * 20% = 2%
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Benefit to Property within the Assessment District
The “indirect and derivative” benefit to property within the District is particularly difficult to calculate. A solid argument can be presented that all benefit within the Assessment District is special, because the Improvements are clearly “over and above” and “particular and distinct” when compared with the baseline level of service and the unique proximity, access and views of the Improvements enjoyed by benefiting properties in the District.

Nevertheless, the SVTA decision indicates there may be general benefit “conferred on real property located in the district.” A measure of the general benefits to property within the District is the percentage of land area within the District that is publicly owned, open to the public, and used for regional purposes such as major roads, rail lines, hospitals, and other regional facilities because such properties, while physically within the District, are used for regional purposes and could provide indirect benefits to the public at large. In this case, essentially 0% of the land area is used for such regional purposes.

Total General Benefit to Properties Inside of the District = 0% Benefit to the Public at Large
In the Beutz case, the Court opined that general benefits from parks and recreation facilities could be quantified by measuring the use of parks and recreation facilities by people who do not live within the assessment boundaries. This Engineer’s Report uses this general benefit measure as the third component of the overall general benefit quantification. Therefore, the general benefit to the public at large can be estimated by the proportionate amount of time that the District’s landscaped, cultural, wildlife and lighting facilities are used and enjoyed by individuals who are not residents, employees, customers or property owners in the District. Here, the public at large within the District is primarily made up of non-resident golfers.

Some of the Improvements are proximate to the Greenhorn Creek golf course and enjoyed in part by non-resident golfers. Based upon observations and records obtained from the golf course operator, use by persons who do not own property within the District are approximately 50% of the persons who use the golf course. Approximately 30,000 rounds of golf are played a year at the golf course.

Further, an analysis by the Engineer of the Improvements, including the larger wetlands and some of the cultural areas, indicates that approximately 46% of the Improvements are adjacent or proximate to the golf course. Other factors to consider are that the golf course is only used during daylight hours, or conservatively, 75% of the day. Finally, it is recognized that no more than 33% of the people within the District at any time are playing golf. Hence; City of Angels
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In addition, the street lighting benefits both pedestrians and drivers who reside in the District area as well as those pedestrians and drivers from outside the District (i.e., those walking or driving through or into the District). Because the District involves residential subdivisions with no major arterial roads and few through roads, the vast majority of the walking and driving in the District at night is by those who reside in the area. City staff persons, as well as residents and golf course staff over the years have observed the drivers and pedestrians in the District area.

Based on these observations, and experience with other similar projects, the Engineer has determined that approximately 5% of the drivers and pedestrians on the District streets with lighting reside outside the District.
5% General Benefit to non-resident night-time drivers
With 6% of golf course benefit by non-residents and 5% benefit from street lighting to nonresidents, the total general benefit to the public at large is:

Total General Benefit to Public at Large = 6% + 5% = 11% Total General Benefits
Using a sum of these three measures of general benefit, we find that approximately 15% (rounded up from 13%) of the benefits conferred by the Improvements may be general in nature and should be funded by sources other than the assessment.

Quantification of General Benefit Contribution from Other Sources As a result, at least 15% of the District budget must come from sources other than the assessment. This contribution offsets any general benefits from the Assessment services. This general benefit contribution offset comes from several sources, including the Greenhorn Creek golf course, the City of Angels, and the effective value of the original development. This general benefit contribution exceeds the 15% required general benefit. 50 % (Non-resident golfers)
* 46 % (Improvements proximate to the golf course)
* 75 % (Daytime use)
* 33 % (Maximum number of golfers)
= 6% Golf Course Benefit by Non-residents
General Benefit =
2 % (Outside the District)
+ 0 % (Property within the District)
+ 11 % (Public at Large)
( ) ( )
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General Benefit Contribution from Greenhorn Golf Course The Greenhorn Creek Golf Course owns, maintains, rehabilitates and improves the golf course that is proximate and directly adjacent to the Improvements areas maintained by the District, and is largely funded by course use fees and an annual fee from members. The maintenance of the golf course serves to contribute to the maintenance of the District Improvements in significant ways. For example, maintenance of the landscaping proximate to the District’s improved areas provides for improved views, extension of improved areas, weed control, species control, rodent control, and other types of maintenance. The golf course’s pathways provide improved access to the District Improvements. The golf course’s drainage system manages water flow and helps maintain the improved areas. The golf course itself provides a boundary for the Improvements and retains them. The contribution from the Greenhorn Creek golf course towards general benefit from the services described in this section is conservatively estimated to be worth at least 10% of overall costs and benefits.

General Benefit Contribution from City of Angels
The City of Angels owns and maintains local public streets, and adjoining parking areas, throughout the District. These public streets provide essential and sole access to the Improvements for its enjoyment as well as maintenance. The contribution from the City of Angels towards general benefit from the maintenance local public streets is conservatively estimated to be at least 5% of overall costs and benefits.

General Benefit Contribution from Original Development of the Improvements The value of the construction of the Improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non-assessment funds, this “annuity” can be used to offset general benefit costs and is conservatively estimated to contribute at least 10%.

Therefore, the total required general benefit is conservatively quantified at 15% (calculated above) which is more than offset by the total non-assessment contribution towards general benefit of 25%.

General Benefit contribution for non-assessment
sources =
10 % (from golf course)
+ 5 % (from City)
+ 10 % (from initial development)
= 25% (Total General Benefit contribution)
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Method of Assessment
After separating out the general benefits, the second step in apportioning assessments is to determine the relative special benefit for each property. This process involves determining the relative special benefit received by each property in relation to a single family home, or, in other words, on the basis of Single Family Equivalents (SFE). This SFE methodology is commonly used to distribute assessments in proportion to estimated special benefit and is generally recognized as providing the basis for a fair and appropriate distribution of assessments. For the purposes of this Report, all properties are designated a SFE value, which is each property’s relative special benefit in relation to a single family home on one parcel. In this case, the "benchmark" property is the single family detached dwelling which is one Single Family Equivalent or one SFE.

Assessment Apportionment
The Improvements provide direct and special benefit to properties in the District. The District is primarily residential single family development. As such, each single family residential property receives similar benefit from the Improvements. Therefore, the Engineer has determined that the appropriate method of apportionment of the benefits derived by all parcels is on a dwelling unit basis. All improved properties or properties proposed for development are assigned an SFE factor equal to the number of dwelling units developed or planned for the property.

Residential Properties
There are several types of residential property uses. Table 3, below, documents each property use and the associated relative SFEs per unit.

Table 2 – Residential Property Types
Property Use
SFEs (Single Family
Equivalents) Unit
Single Family Residential 1 each
Multi-Family Residential 0.23 each unit
Vacant Lots 1 each
Vacant Land - not subdivided 0 each
Other Property Types
When the District was initially created, a parcel-by-parcel benefit analysis was conducted and relative SFE amounts were calculated for individual non-residential properties. These benefit findings are maintained for non-residential properties except in cases where significant attributes of the parcel have changed.

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In 2013-14, parcel 58-046-007 was adjusted from 22.88 SFEs to 24.0 SFEs to account for the increased benefit resulting from the development of the Caddy Shack facility.

There are no publicly owned parcels within the District.

The assessments for each parcel are listed on the enclosed Assessment Roll.

Zones of Benefit
The boundaries of the District were carefully drawn to include the properties in Greenhorn Creek development PROJECT and currently receive special benefit from the Improvements.

The SVTA vs. SCCOSA decision indicates:

In a well-drawn district — limited to only parcels receiving special benefits from the improvement — every parcel within that district receives a shared special benefit. Under section 2, subdivision (i), these benefits can be construed as being general benefits since they are not “particular and distinct” and are not “over and above” the benefits received by other properties “located in the district.”
We do not believe that the voters intended to invalidate an assessment district that is narrowly drawn to include only properties directly benefitting from an improvement.

Indeed, the ballot materials reflect otherwise. Thus, if an assessment district is narrowly drawn, the fact that a benefit is conferred throughout the district does not make it general rather than special. In that circumstance, the characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g., proximity to park) or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement (e.g., general enhancement of the district’s property values).

In the District, the advantage that each parcel receives from the Improvements is direct, and the boundaries are narrowly drawn to include only parcels that benefit from the assessment.

Therefore, the even spread of assessment throughout the narrowly drawn district is indeed consistent with the OSA decision.

Within the District, zones of benefit are not justified or needed because the Improvements are provided relatively evenly across the entire area and for all parcels. Parcels of similar type in the District receive similar benefits on a per parcel and land area basis. Therefore, zones of benefit are not justified.

City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23

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Appeals and Interpretation
Any property owner who claims that the assessment levied on its property is in error as a result of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with the City Administrator or his or her designee. Any such appeal is limited to correction of an assessment during the then current or, if before July 1, the upcoming fiscal year. Upon the filing of any such appeal, the City Administrator or his or her designee will promptly review the appeal and any information provided by the property owner. If the City Administrator or his or her designee finds that the assessment should be modified, the appropriate changes shall be made to the assessment roll. If any such changes are approved after the assessment roll has been filed with the County for collection, the City Administrator or his or her designee is authorized to refund to the property owner the amount of any approved reduction. Any property owner, who disagrees with the decision of the City Administrator or her or his designee, may refer their appeal to the City Council of the City of Angels and the decision of the City Council of the City of Angels shall be final.

City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23

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Assessment
WHEREAS, the City Council of the City of Angels, County of Calaveras, California, pursuant to the provisions of the Landscaping and Lighting Act of 1972 and Article XIIID of the California Constitution (collectively “the Act”), adopted its Resolution Initiating Proceedings For the Formation of the Landscaping and Lighting Assessment District; WHEREAS, the Resolution directed the undersigned Engineer of Work to prepare and file a report presenting a description of the Improvements, an estimate of the costs of the Improvements, a diagram for the Assessment District and an assessment of the estimated costs of the Improvements upon all assessable parcels within the Assessment District, to which Resolution and the description of the Improvements therein contained, reference is hereby made for further particulars;
NOW, THEREFORE, the undersigned, by virtue of the power vested in me under the Act and the order of the City Council of the City of Angels, hereby make the following assessment to cover the portion of the estimated cost of the Improvements, and the costs and expenses incidental thereto to be paid by the Assessment District.

The amount of the costs of the Improvements and related incidental expense to be paid by the District for the fiscal year 2022-23 is as follows:

Table 3 – Budget Summary
As required by the Act, the Assessment Diagram is hereto attached and made a part hereof showing the exterior boundaries of the District. The distinctive number of each parcel or lot of land in the City of Angels Landscaping and Lighting District No. 1 – Greenhorn Creek is its Assessor Parcel Number appearing on the Assessment Roll.

I do hereby assess and apportion the net amount of the cost and expenses of the Improvements, including the related incidental expenses, upon the parcels and lots of land within the District, in accordance with the special benefits to be received by each parcel or lot, from the Improvements, and more particularly set forth in the Cost Estimate and Method of Assessment in the Report.

Budget Item Cost
Total Annual Costs $180,380
Incidentals $1,750
Total Budget $182,130
City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23

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The assessment is made upon the parcels or lots of land within the District in proportion to the special benefits to be received by the parcels or lots of land, from the Improvements.

Each parcel or lot of land is described in the Assessment Roll by reference to its parcel number as shown on the Assessor's Maps of the County of Calaveras for the fiscal year 2022-23. For a more particular description of the parcel, reference is hereby made to the deeds and maps on file and of record in the office of the County Recorder of Calaveras County.

I hereby place opposite the Assessor Parcel Number for each parcel or lot within the Assessment Rolls, the amount of the assessment for the fiscal year 2022-23 for each parcel or lot of land within the District.

Dated: May 9, 2022
________________________________
Engineer of Work
By John W. Bliss, License No. C052091
City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23

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Assessment Diagram
The boundaries of the District are displayed in the following Assessment Diagram.

City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23

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Assessment Roll, FY 2022-23
City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23

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City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23

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City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23

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RESOLUTION NO. 22-21
OF THE

CITY COUNCIL OF THE CITY OF ANGELS, COUNTY OF CALAVERAS, STATE OF

CALIFORNIA, APPROVING THE PRELIMINARY ENGINEERS REPORT, DECLARING ITS INTENTION TO CONTINUE ASSESSMENTS FOR FY 2022- 23 FOR THE LANDSCAPING AND LIGHTING DISTRICT NO. 1 –

GREENHORN CREEK AND NOTICE OF PUBLIC HEARING
WHEREAS, the City Council of the City of Angels adopted its Resolution Initiating Proceedings for the preparation and filing of the annual engineer's report for Fiscal Year 2022-23, commencing on July 1, 2022 and ending June 30, 2023, pursuant to the Landscaping and Lighting Act of 1972;
WHEREAS, the Annual Engineer's Report has been filed as directed with the City Council, pursuant to the Landscaping and Lighting Act of 1972 for the above-identified Landscaping and Lighting Assessment Districts, all of which are located within the boundaries of the City of Angels and are more specifically described in the Engineer's Reports on file;
WHEREAS, the improvements to be paid for by the funds collected during Fiscal Year 2022-23 generally consist of maintenance of the existing improvements.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ANGELS AS FOLLOWS:

1. APPROVAL OF ENGINEER'S REPORT: The City Council hereby approves, as submitted, the preliminary Engineer's Report filed with this City Council for the Landscaping and Lighting District No. 1 – Greenhorn Creek for Fiscal Year 2022-23.

2. PROPOSED ASSESSMENT: The City Council intends to continue and to collect assessments during Fiscal Year 2022-23 within the Landscaping and Lighting Assessment District identified in Number 1 above, to pay for and maintain the improvements. The proposed levy rate for Fiscal Year 2022-23 is THREE HUNDRED DOLLARS ($300.00) per single family equivalent per year and is the maximum levy rate.

3. REVIEW OF ENGINEER'S REPORT: Affected property owners and interested persons may review the Engineer's Report, which contain a full and detailed description of the boundaries of the Landscaping and Lighting Assessment District identified in number 1 above, the improvements, and the proposed maintenance budget and assessments upon each parcel, at the City of Angels City Hall located at 200 Monte Verda St. Ste B. Angels Camp, CA 95222 between the hours of 8:00 a.m. and 4:30 p.m., Monday through Friday.

4. NOTICE OF PUBLIC HEARING: NOTICE IS HEREBY GIVEN that the City Council has scheduled a public hearing on the proposed assessments for July 19, 2022, 6:00 p.m., at the Angels Camp Firehouse, located at 1404 Vallecito Rd Angels Camp, CA 95222, after which it will determine whether to continue and collect the proposed assessments and the amount of the assessments.

5. ADDITIONAL INFORMATION: Interested persons may contact the City of Angels City Hall located at 200 Monte Verda St Ste B. Angels Camp, CA 95222, and (209) 736- 2181 to receive additional information about the proposed formation and assessments.

PASSED AND ADOPTED by the City Council of the City of Angels, State of California this 17th day of May 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
___________________
Alvin Broglio, Mayor
ATTEST:
_________________________
Rose Beristianos, City Clerk
Fiscal Year 2022-23 ENGINEER’S REPORT
City of Angels
Landscaping and Lighting Assessment District No. 1
Greenhorn Creek
May 2022
Preliminary Report
City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23
Page i
City of Angels
City Council
Alvin Broglio, Mayor
Jennifer Davis-Herndon, Vice Mayor
Gretel Tiscornia Council Member
Isabel Moncada, Council Member
City Administrator
Rebecca Callen, City Administrator
Rebecca Neilon, City Engineer
City Attorney
Douglas L. White
Engineer of Work
John Bliss, P.E., SCI Consulting Group
City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23
Page ii
Table of Contents
Table of Contents....................................................................................................... ii List of Tables............................................................................................................. iii Introduction............................................................................................................... 1 Overview....................................................................................................................................1 Proposition 218 .........................................................................................................................3 Legal Analysis.............................................................................................................................3 Plans & Specifications................................................................................................. 6 Introduction...............................................................................................................................6 Maintenance .............................................................................................................................8 Improvements.........................................................................................................................10 Replacements..........................................................................................................................11 Clarification on De Nova Subdivision Infrastructure ...............................................................11 Fiscal Year 2022-23 Estimate of Cost and Budget ...................................................... 12 Estimate of Annual Cost of Improvements .............................................................................12 Method of Apportionment....................................................................................... 13 Discussion of Benefit...............................................................................................................13 Identification of Benefit ..........................................................................................................14 General versus Special Benefit, and Quantification and Separation of General Benefit........16 Special relationship between the District and the Golf Course - Effect on General Benefit ..17 Quantification of General Benefit Contribution from Other Sources.....................................20 Method of Assessment............................................................................................................22 Assessment Apportionment....................................................................................................22 Zones of Benefit ......................................................................................................................23 Appeals and Interpretation .....................................................................................................24 Assessment.............................................................................................................. 25 Assessment Diagram .................................................................................................. 2 Assessment Roll, FY 2022-23....................................................................................... 3 City of Angels
Landscaping and Lighting District No.1 - Greenhorn Creek Engineer’s Report, FY 2022-23
Page iii
List of Tables
Table 1 – 2022-23 Total Budget Summary..................................................................................... 12 Table 2 – Residential Property Types............................................................................................. 22 Table 3 – Budget Summary ............................................................................................................ 25 Introduction
Overview
The City of Angels Landscaping and Lighting District No. 1 – Greenhorn Creek (“District”) was formed by majority vote of the City of Angels (”City”) City Council on June 6, 1995. The District was created to fund maintenance and services of landscaping, lighting, cultural and wildlife areas, local infrastructure such as curb and gutter, sidewalks and drainage facilities, environmental mitigation services and related improvements within the Greenhorn Creek development (“PROJECT”). It is a specific contractual requirement of the Development Agreement. Section B.13 of the Development Agreement states: