Agenda packet — Angels Camp City Council, June 21, 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
June 21, 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 1st 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. Conference with Legal Counsel – Potential Litigation Pursuant to Government Code Section 53069.85
Liquidated Damages

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 B. Conference with Real Property Negotiators,
Property: APN: 060-014-001
Agency Negotiator: Rebecca Callen, City Administrator; Douglas L White, City Attorney Negotiating Parties: Wilmshurst Richard E Estate of Trustee Under Negotiation: Price and Terms of Payment
6:00 p.m. REGULAR MEETING

1. ROLL CALL

2. PLEDGE OF ALLEGIANCE

3. REPORT OUT OF CLOSED SESSION
A. Conference with Legal Counsel – Potential Litigation Pursuant to Government Code Section 53069.85
Liquidated Damages
B. Conference with Real Property Negotiators,
Property: APN: 060-014-001
Agency Negotiator: Rebecca Callen, City Administrator; Douglas L. White, City Attorney Under Negotiation: Prince and Terms of Payment

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 of June 7th, 2022 Regular Meeting Draft Minutes B. Adopt Resolution No. 22-27, Appointing the Finance Director to Serve as the City Treasurer, Rebecca Callen, City Administrator
C. Approve Purchase Authorization for Equipment and Installation for Coneth, Rebecca Callen, City Administrator
D. Approval of Contract Award to CSG, for Building Official/Inspector Services, for a period of July 1, 2022 through June 30, 2025, Rebecca Callen, City Administrator E. Approve a Five Thousand ($5000) dollar Task Order for Augustine Planning Associates, Inc. for Assisting Affordable Housing using SB2 Funds, Amy Augustine, City Planner F. Monthly AP Checks Issued May, Michelle Gonzalez, Finance Director

7. REGULAR AGENDA
A. Discussion and Direction, Annual Fee Adjustment for Police, Fire, Parks and Traffic Impact Mitigation Fees, Amy Augustine, City Planner
B. Discussion, City of Angels Financial Statements Fiscal Year End June 30, 2021 and Management Response to June 30, 2021 Management Letter, Rebecca Callen, City Administrator C. Approval of Contract and Scope of Work with Destination Angels Camp (DAC), 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 D. Approval of Resolution No. 22-28, Fiscal Year 2022-23 Final Budget, Rebecca Callen, City Administrator E. Discussion and Direction of Suspension of Water and Wastewater Charges, Rebecca Callen. City Administrator
F. Approval of Resolution No. 22-31, Delinquent Collections for Water and Wastewater Services and Fees, Rebecca Callen, City Administrator
G. Discussion Water Conservation Update, Rebecca Callen, City Administrator H. Discussion of Financial Review May 2022, Rebecca Callen, City Administrator I. Discussion and Direction for Fireworks space at Bret Harte High School, Rebecca Callen, City Administrator J. Approval of Employment Agreement with Rebecca Callen, City Administrator

8. ADMINISTRATION REPORT

9. COUNCIL REPORT

10. CORRESPONDENCE
A. News and Notes May 30, 2022
B. News and Notes June 6, 2022

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,. 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
JUNE 21, 2022 CONSENT ITEM A

A. Approval of June 7th, 2022 Regular Meeting Draft Minutes ___________________________________________________________________

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

DRAFT MINUTES CITY OF ANGELS

CITY COUNCIL MEETING
June 7, 2022
THIS MEETING WILL BE HELD AT ANGELS FIRE HOUSE, 1404 VALLECITO ROAD AND WILL BE OPEN TO PUBLIC. MASKS ARE RECOMMENDED FOR ATTENDEES.

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.

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

1. ROLL CALL

3. ADJOURN TO CLOSED SESSION
A. Conference with Legal Counsel – Existing Litigation, Pursuant to Government Code Section 54956.9(d)(1)
Name of Case: Susan Wenger v. City of Angels Camp and Doe’s 1-10, Case No. 21CV45372

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 B. Conference with Legal Counsel – Potential Litigation Pursuant to Government Code Section 53069.85
Liquidated Damages
C. Property Negotiations, APN: 060-012-012, Adjacent to 1276 South Main St. Angels Camp, Potential Rental, Martiza Dominguez
D. Property Employment Performance Evaluation (Gov. Code Section 54957) Title: City Administrator/Manager
6:00 p.m. REGULAR MEETING

1. ROLL CALL

2. PLEDGE OF ALLEGIANCE

3. REPORT OUT OF CLOSED SESSION
A. Conference with Legal Counsel – Existing Litigation, Pursuant to Government Code Section 54956.9(d)(1)
Name of Case: Susan Wenger v. City of Angels Camp and Doe’s 1-10, Case No. 21CV45372
B. Conference with Legal Counsel – Potential Litigation Pursuant to Government Code Section 53069.85
Liquidated Damages
C. Property Negotiations, APN: 060-012-012, Adjacent to 1276 South Main St. Angels Camp, Potential Rental, Martiza Dominguez
D. Property Employment Performance Evaluation (Gov. Code Section 54957) Title: City Administrator/Manager
REPORT OUT OF CLOSED SESSION:

ITEM A, COUNCIL APPROVED SETTLEMENT WITH RISK MANAGEMENT POOL

ITEM B, C, D, DIRECTION GIVEN TO STAFF

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

6.C ITEM PULLED BY DEBBIE PONTE

7.C ITEM PULLED BY REBECCA CALLEN, CITY ADMINISTRATOR
ACTION: VICE MAYOR HERNDON MOTIONED TO APPROVE THE AGENDA AS POSTED OR AMENDED, SECONDED BY COUNCIL MEMBER MONCADA, AND PASSED 5 YES

5. PUBLIC COMMENT

LAURIE GIANNINI SPOKE ABOUT FAIR, THANKED CHIEF ROHRABAUGH AND MENTIONED HOW MICHAEL DOWNS SHOWED INCREDIBLE LEADERSHIP, ALSO THANKED CHIEF ELLIS AND STAFF.

CARLA SANTIAGO PASSED OUT FLYERS FOR THE FARMERS MARKET, SPOKE ABOUT THE RAFFLE

DEBBIE PONTE SPOKE ON BEHALF OF THE ARTS COUNCIL REGARDING MUSIC IN THE PARK, BEGINNING JUNE 29TH.

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

6. CONSENT AGENDA
A. Approval of May 3rd, 2022 Regular Meeting Draft Minutes B. Approval of May 17th, 2022 Regular Meeting Draft Minutes C. Reappointment of Planning Commissioners Gary Gordon and Joseph Whittle, to Full Three (3) Year Terms on the Planning Commission Commencing July 1, 2022 and extending through June 30, 2025, Amy Augustine, City Planner
D. Approval of Resolution No. 22-26, Requesting the Board of Supervisors of Calaveras County to Consolidate the City of Angels Election with the Election to be Held on November 8th, 2022, Rose Beristianos, City Clerk ITEM 6.B PULLED
ITEM 6.C PULLED
ACTION: COUNCIL MEMBER MONCADA MOTIONED TO APPROVE ITEMS A AND D, SECONDED BY COUNCIL MEMBER TISCORNIA, PASSED 5 YES
ACTION: MAYOR BROGLIO MOTIONED TO APPROVE ITEM B, SECONDED BY COUNCIL MEMBER MONCADA, AND PASSED 4 YES, 1 ABSTAIN
DISCUSSION ITEM 6.C DEBBIE PONTE MENTIONED PUBLIC PARTICIPATION/ CHANGE OF PROCESS.

INSTEAD OF REAPPOINTMENT, ALLOW PUBLIC SOLICIATION WITH SOCIAL MEDIA OUTREACH AND FLYERS TO GET PEOPLE TO APPLY, WOULD LIKE IT REFERRED BACK TO STAFF RATHER THAN REAPPOINTMENT.

DISCUSSION WITH STAFF REGARDING CURRENT POLICY AND TERMS ACTION: MAYOR BROGLIO MOTIONED TO APPROVE THE REAPPOINTMENT OF GARY GORDON AND

JOSEPH WHITTLE AND MOVING FORWARD OPEN IP TO THE PUBLIC AND ADVERTISE, SECONDED BY COUNCIL MEMBER TISCORNIA, AND PASSED 4 YES, 1 ABSTAIN

7. REGULAR AGENDA
A. Adopt Resolution No. 22-25 Declaring Intention to Form Landscape and Lighting District No. 2 – Greenhorn Creek to Replace Existing Landscaping and Lighting District No. 1 – Greenhorn Creek, Rebecca Neilon, City Engineer

MEMBER OF THE PUBLIC NAMED SHARON STOOD AND SPOKE, LOOKING FOR CLARIFICATION AND FOR

THE LANDSCAPING TO CONSIDER THE DROUGHT ISSUE
ACTION: MOTION TO APPROVE BY MAYOR BROGLIO, SECONDED BY COUNCIL MEMBER MONCADA, AND PASSED 5 YES
B. Discussion and Approval of a Budget Amendment for Water Line Replacement Project Overage, Rebecca Callen, City Administrator
ACTION: VICE MAYOR HERNDON MOTIONED TO APPROVE THE BUDGET AMENDMENT, SECONDED BY COUNCIL MEMBER SCHIRATO, AND PASSED 5 YES
C. Discussion and Direction of City Council Representation Changes for Local Agency Formation Commission (LAFCO) and Destinations Angels Camp (DAC), Rebecca Callen, City Administrator

ITEM PULLED
D. Discussion and Direction to Award a Contract to CSG Consultants, Inc (CSG) for Building Official, Plan Review, and Code Compliance, Rebecca Callen, City Administrator

DISCUSSION AND DIRECTION PROVIDED
E. Discussion and Direction on the Fiscal Year 2022-23 Proposed Budget, Rebecca Callen, City Administrator

DISCUSSION AND DIRECTION PROVIDED

8. ADMINISTRATION REPORT - GIVEN

9. COUNCIL REPORT - GIVEN

10. CORRESPONDENCE

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 A. Greenhorn Creek Landscape and Lighting District, Richard Gutierrez B. News and Notes for the Week of May 2, 2022
C. News and Notes for the Week of May 9, 2022
D. News and Notes for the Week of May 16, 2022
E. News and Notes for the Week of May 23, 2022
F. Angels Camp Business Association, Letter to City Council for Support Fiscal Year 2022/2023 Budget

MAYOR BROGLIO SPOKE ABOUT ITEM F, ASKED TO BRING IT TO COUNCIL

PUBLIC COMMENT, JESSICA JOHNSTON THANKED THE MAYOR FOR BRINGING IT UP FOR DISCUSSION

11. CALENDAR – CITY CLERK EMAILED

12. ADJOURNMENT
ACTION: COUNCIL MEMBER MONCADA MOTIONED TO ADJOURN THE MEETING AT 8:31PM, SECONDED BY MAYOR BROGLIO, AND PASSED 5 YES
______________________
Alvin Broglio, Mayor
________________________
Rose Beristianos, City Clerk
City of Angels Council Meeting
JUNE 21, 2022 CONSENT ITEM B

B. Adopt Resolution No. 22-27, Appointing the Finance Director to Serve as the City Treasurer, 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 DATE: June 21, 2022
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: ADOPT A RESOLUTION OF THE CITY OF ANGELS APPOINTING THE FINANCE DIRECTOR

TO SERVE AS THE CITY TREASURER

RECOMMENDATION
Adopt a Resolution of the City of Angels appointing the Finance Director to serve as the City Treasurer.

BACKGROUND
On November 5, 2019, the City voters approved a ballot measure to make the positions of the City Clerk and the City Treasurer appointed positions. On January 19, 2021, the City Council approved Resolution 21-04 appointing the Administrative Services Officer to serve as City Clerk. The City has been operating with the Mayor and/or the City Administrator as the City Treasurer since the elimination of the Finance Officer per Ordinance 499.

DISCUSSION
The City Council approved the position of Finance Director on March 1, 2022. The City Administrator posted the position immediately and after an extensive search hired Michelle Gonzalez as the Finance Director whereby the City Council approved the employment contract on May 3, 2022. To align responsibilities with the appropriate position, it is recommended to adopt a resolution appointing the Finance Director to serve as the City Treasurer.

FINANCIAL IMPACT
None
Attachment: Resolution 22-27 Appointing Finance Director as City Treasurer

CITY OF ANGELS

CITY COUNCIL
RESOLUTION No. 22-27

A RESOLUTION OF THE CITY OF ANGELS CITY COUNCIL APPOINTING THE FINANCE

DIRECTOR TO SERVE AS A CITY TREASURER AND PERFORM TREASURER DUTIES

AND RESPONSIBILITIES
WHEREAS, the Office of the City Treasurer (the “Treasurer”) of the City of Angels (the “City”) became vacant on January 29, 2020; and
WHEREAS, the City Council recognizes the City Treasurer’s crucial role in overseeing key components in the City investments; and
WHEREAS, the City Treasurer is an appointed position; and WHEREAS, the City Council seeks to ensure a qualified individual executes the role of the City Treasurer; and
WHEREAS California Government Code section 36804 authorizes the May of the City to appoint Michelle Gonzalez, the Finance Director to the position of City Treasurer, and then the City Treasurer is absent, the City Administrator assumes the role; and
NOW, THEREFORE, BE IT RESOLVED, by the City of Angels City Council is as follows:

1. Michelle Gonzalez, Finance Director is appointed as the City’s Treasurer.

2. In the absence of the Finance Director, the City Administrator may assume the same responsibilities as the City Treasurer.

PASSED AND ADOPTED AT A REGULAR MEETING OF THE CITY
COUNCIL OF THE CITY OF ANGELS ON this 21st day of June 2022, by the following vote:

AYES:

NOES:

ABSTAIN:

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

HOME OF THE JUMPING FROG
City of Angels Council Meeting
JUNE 21, 2022 CONSENT ITEM C

C. Approve Purchase Authorization for Equipment and Installation for Coneth, Rebecca Callen, City Administrator
___________________________________________________________________

C IT Y H AL L
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 DATE: June 21, 2022
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: APPROVE PURCHASE AUTHORIZATION FOR EQUIPMENT AND INSTALLATION FOR CONETH

RECOMMENDATION
Approve the city Administrator to pay Coneth Solutions $10,324.68 for the necessary network infrastructure needed at City Hall.

BACKGROUND
The City of Angels has struggled with connectivity for quite some time. Additionally, the staff did not have adequate VPN access. To expand the bandwidth for cloud-hosted solutions, a change to Comcast was made.

DISCUSSION
Computer Firemen have been doing the basic IT work for the City for several years. When the switch to Comcast occurred, Kris Jack came onsite and identified that the router was not the City’s. The equipment is all Cal.Net. Computer firemen gave a quote in addition to Coneth Solutions. For a solution. Coneth explored the need to have appropriate access to VPN for staff, the ability to add network access from other sites, and the need to increase the security of the network overall. The quote they presented was $9,769 (without taxes). The City Administrator has approval for up to $10,000 in the policy. Computer Firemen presented a quote for equipment only and it would swap like for like without addressing the additional security or expansion needs as well as no change in VPN.

Approval was given to Coneth to proceed. The attached invoice now exceeds the City Administrator’s authorization and is requested by Council to approve.

FINANCIAL IMPACT
None, this is within the budget available in the Finance and Administration budget.

Attachment: Coneth Invoice 6666
Coneth Solutions, Inc.
1112 N. Main St. #303
Manteca, CA 95336
(209) 824-8727
Bill To:

City of Angels Camp
Attn: Rebecca Callen
P.O. Box 667
200 Monte Verda St. Suite B
Angels Camp, CA 95222
United States
Date Invoice
06/07/2022 6666
Account

CITYOFANGELSCAMP
Terms Due Date PO Number Reference
Net 10 days 06/17/2022 PO 30033 Order #862
Refer a colleague and save up to $500 off your next bill! Visit www.coneth.com for info! Other Charges Quantity Price Amount
Billable Other Charges
Fortinet FortiGate 80F Network Security/Firewall Appliance - 10 Port - 1000Base-T, 1000Base-X - Gigabit Ethernet - AES (256-bit), SHA-256 - 200 VPN - 10 x RJ-45 - 2 Total Expansion Slots - 1 Year 24x7 FortiCare and FortiGuard Unified (UTM) - Desktop, Wall

1.00 2,203.50 2,203.50
Fortinet FortiToken Mobile - License - 10 User - Electronic - Handheld 1.00 450.00 450.00 Fortinet FortiAP FAP-231F 802.11ax 1.73 Gbit/s Wireless Access Point - 2.40 GHz, 5 GHz - MIMO Technology - 2 x Network (RJ-45) - Gigabit Ethernet - 17 W - Ceiling Mountable, Wall Mountable, Rail-mountable

2.00 574.50 1,149.00
Cisco SG500X-48P Layer 3 Switch - 48 Ports - Manageable - 10/100/1000Base-T - 3 Layer Supported - PoE Ports - 1U High - Rackmountable, Desktop - Lifetime Limited Warranty

1.00 3,267.50 3,267.50
Network Cables 1.00 100.00 100.00
Professional Services Fixed Bid - Firewall Replacement 1.00 1,800.00 1,800.00 Professional Services Fixed Bid - WAP Installation 1.00 750.00 750.00 Shipping and Handling Fee 1.00 49.00 49.00
Total Other Charges: 9,769.00
Make checks payable to Coneth Solutions, Inc.

Invoice Subtotal: 9,769.00
Angels Camp: 555.68
Invoice Total: 10,324.68
Payments: 0.00
Credits: 0.00
Balance Due: 10,324.68
Thank you for your business!
Refer a colleague and save up to $500 off your next bill! Visit www.coneth.com for info! City of Angels Council Meeting
JUNE 21, 2022 CONSENT ITEM D

D. Approval of Contract Award to CSG, for Building Official/Inspector Services, for a period of July 1, 2022 through June 30, 2025, 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: June 21, 2022
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: APPROVAL OF CONTRACT AWARD TO CSG

RECOMMENDATION
Approve contract for services with CSG, Consultants, effective July 1, 2022, for three years (June 30, 2025).

BACKGROUND
The City of Angels issued an RFQ on November 1, 2018, for Building Official/Inspector services. The award was issued to Interwest for one year with an option for two, one-year extensions. The end date of the contract was December 18, 2021. On November 2, 2021, the city extended the term to March 31, 2022, and then ultimately requested an extension through June 30, 2022, to allow for a full RFQ to be issued.

On June 7th, the City Council approved the recommendation of staff to award the contract for services to CSG, Consultants.

DISCUSSION
The City Administrator issued an RFQ for Building Official/Inspector services, with additional scope to include Code Enforcement via Public Purchase RFQ #4000-01-22 on April 4, 2022, with a closing date of May 6, 2022. The Bid Notification went out to 4,519 firms that match the classifications selected. 37 firms downloaded the RFQ documents and 3 ultimately responded.

The RFQ included the overall scope and contract that would be required by respondents. On May 27, 2022, a panel of three reviewed the proposals against the RFQ Scope, Statement of Qualifications Submittal requirements, and rated them based on their proposals. The panel included Amy Augustine, Planning Director, Calaveras County Building Official Doug Oliver, and the City Administrator, Rebecca Callen.

The three respondents were:
• Shums Coda Associates
• Interwest Consulting Group, Inc.

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 2 • CSG, Consultants, Inc.

CSG was the only respondent that had a fully developed Code Compliance and Enforcement department in addition to local staffing. All of CSGs staff were exceptionally certificated to best protect the City against liability and had extensive staffing levels that can handle a wide array of building projects.

Legal reviewed the contract template with proposed changes and CSG, Consultants approved the language.

FINANCIAL IMPACT
The 2022-23 Fiscal Year Budget includes $90,000 for Building and $20,000 for Code Compliance.

ATTACHMENTS
CSG Contract
This Agreement is made and entered into as of the 21st day of June 2022 by and between the CITY OF ANGELS, a municipal corporation ("City") and CSG Consultants, Inc. (CSG), (“Consultant").

RECITALS:

A. Consultant is specially trained, experienced, and competent to perform the special services which will be required by this Agreement; and
B. Consultant possesses the skill, experience, ability, background, certification, and knowledge to provide the services described in this Agreement on the terms and conditions described herein.

C. City desires to retain a Consultant to render professional services as set forth in this Agreement.

AGREEMENT

1. Scope of Services. The Consultant shall furnish the following services in a professional manner:
“Consultant shall perform the services described on Exhibit A which is attached hereto and incorporated herein by reference. Consultant shall provide said services at the time, place, and in the manner specified in Exhibit A, subject to the direction of the City through its staff that it may provide from time to time.”

2. Time of Performance. The services of Consultant are to commence upon execution of this Agreement and shall continue for a period of three years.

3. Compensation. Compensation to be paid to Consultant shall be no more than $110,000 per fiscal year. In no event shall Consultant's compensation exceed $110,000 per fiscal year without additional written authorization from the City. Payment by City under this Agreement shall not be deemed a waiver of defects, even if such defects were known to the City at the time of payment.

4. Method of Payment. Consultant shall submit monthly billings to City describing the work performed during the preceding month. Consultant's bills shall include a brief description of the services performed, the date the services were performed, the number of hours spent and by whom, and a description of any reimbursable expenditures. City shall pay Consultant no later than 30 days after approval of the monthly invoice by City staff.

5. Extra Work. At any time during the term of this Agreement, City may request that Consultant perform Extra Work.

As used herein, "Extra Work" means any work which is determined by City to be necessary for the proper completion of the Project, but which the parties did not reasonably anticipate would be necessary at the execution of this Agreement. Consultant shall not perform, nor be compensated for, Extra Work without written authorization from City.

6. Termination. This Agreement may be terminated by the City immediately for cause or by either party without cause upon fifteen days’ written notice of termination. Upon termination, Consultant shall be entitled to compensation for services performed up to the effective date of termination.

7. Ownership of Documents. All plans, studies, documents and other writings prepared by and for Consultant, its officers, employees and agents and subcontractors in the course of implementing this Agreement, except working notes and internal documents, shall become the property of the City upon payment to Consultant for such work, and the City shall have the sole right to use such materials in its discretion without further compensation to Consultant or to any other party. Consultant shall, at Consultant's expense, provide such reports, plans, studies, documents and other writings to City upon written request by City. Consultant shall not be responsible for any unauthorized modification or use of such information for other than its intended purpose.

8. Consultant's Books and Records.
a. Consultant shall maintain any and all ledgers, books of account, invoices, vouchers, canceled checks, and other records or documents evidencing or relating to charges for services, or expenditures and disbursements charged to City for a minimum period of three (3) years, or for any longer period required by law, from the date of final payment to Consultant to this Agreement.
b. Consultant shall maintain all documents and records which demonstrate performance under this Agreement for a minimum period of three (3) years, or for any longer period required by law, from the date of termination or completion of this Agreement.
c. Any records or documents required to be maintained pursuant to this Agreement shall be made available for inspection or audit, at any time during regular business hours, upon written request by the City Administrator, City Attorney, City Auditor, or a designated representative of these officers. Copies of such documents shall be provided to the City for inspection at City Hall when it is practical to do so. Otherwise, unless an alternative is mutually agreed upon, the records shall be available at Consultant's address indicated for receipt of notices in this Agreement.
d. Where City has reason to believe that such records or documents may be lost or discarded due to dissolution, disbandment or termination of Consultant's business, City may, by written request by any of the above-named officers, require that custody of the records be given to the City and that the records and documents be maintained in City Hall. Access to such records and documents shall be granted to any party authorized by Consultant, Consultant's representatives, or Consultant's successor-in-interest.

9. Independent Contractor. It is understood that Consultant, in the performance of the work and services agreed to be performed, shall act as and be an independent contractor and shall not act as an agent or employee of the City.

Consultant shall obtain no rights to retirement benefits or other benefits which accrue to City's employees, and Consultant hereby expressly waives any claim it may have to any such rights.

10. Interest of Consultant. Consultant (including principals, associates and professional employees) covenants and represents that it does not now have any investment or interest in real property and shall not acquire any interest, direct or indirect, in the area covered by this Agreement or any other source of income, interest in real property or investment which would be affected in any manner or degree by the performance of Consultant's services hereunder. Consultant further covenants and represents that in the performance of its duties hereunder no person having any such interest shall perform any services under this Agreement.

Consultant is not a designated employee within the meaning of the Political Reform Act because Consultant:
a. will conduct research and arrive at conclusions with respect to his/her rendition of information, advice, recommendation or counsel independent of the control and direction of the City or of any City official, other than normal agreement monitoring; and
b. possesses no authority with respect to any City decision beyond rendition of information, advice, recommendation or counsel. (FPPC Reg. 18700(a)(2).)

11. Professional Ability of Consultant. City has relied upon the professional training and ability of Consultant to perform the services hereunder as a material inducement to enter into this Agreement. Consultant shall therefore provide properly skilled professional and technical personnel to perform all services under this Agreement. All work performed by Consultant under this Agreement shall be in accordance with applicable legal requirements and shall meet the standard of quality ordinarily to be expected of competent professionals in Consultant's field of expertise.

12. Compliance with Laws. Consultant shall use the standard of care in its profession to comply with all applicable federal, state and local laws, codes, ordinances and regulations.

13. Licenses. Consultant represents and warrants to City that it has all licenses, permits, qualifications, insurance and approvals of whatsoever nature which are legally required of Consultant to practice its profession. Consultant represents and warrants to City that Consultant shall, at its sole cost and expense, keep in effect or obtain at all times during the term of this Agreement, any licenses, permits, insurance and approvals which are legally required of Consultant to practice its profession.

14. Indemnity, Consultant shall indemnify and hold harmless City, its elected and appointed officials, officers, employees, and volunteers (collectively, “City”) from losses, costs, liabilities and expenses for any damage, injury or death (collectively, “Liability”) arising directly or indirectly from or connected with the services provided under this Agreement to the extent that such Liability is caused by the negligence or willful misconduct of Consultant, its officers, employees, agents, contractors, subcontractors, consultants, or any person under its direction or control and shall make good to and reimburse City for any expenditures, including reasonable attorneys’ fees, the City may incur by reason of such matters. Consultant’s obligations under this Section shall exist regardless of concurrent negligence or willful misconduct on the part of the City or any other person; provided, however, that Consultant shall not be required to indemnify City for the proportion of Liability a court determines is attributable to the negligence or willful misconduct of the City or any other person not employed, affiliated, contracted or acting pursuant to the direction of Consultant. The City acknowledges that this indemnity does not require the Consultant to provide an up-front legal defense to the City. This indemnification clause shall survive the termination or expiration of this Agreement.

Consultant further agrees to provide, at Consultant’s expense, reasonable assistance to the City in responding to third party claims to the extent such claims implicate the quality of the Consultant’s performance under this Agreement, which assistance shall include selection, management, and compensation of expert witnesses as necessary to substantiate or defend the quality of the Consultant’s performance under this Agreement, as well as making Consultant’s employees and project work product available as reasonably necessary to assist in the defense of such claims. This shall not preclude the City from recovering its reasonable attorneys’ fees and defense costs in responding to third party claims to the extent such claims are found to have been caused by the Consultant’s negligence or willful misconduct.

15. Insurance Requirements.
a. Commercial General Liability
i. Vendor shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than two million dollars ($2,000,000) per occurrence for bodily injury, personal injury, and property damage, including without limitation, blanket contractual liability. If a general aggregate limit applies, either the general aggregate limit shall apply separately to this project/location or the general aggregate limit shall be twice the required occurrence limit. Vendor’s general liability policies shall be primary and shall not seek contribution from the City’s coverage, and be endorsed using Insurance Services Office form CG 20 10 (or equivalent) to provide that City and its officers, officials, employees, and agents shall be additional insureds under such policies. For construction projects, an endorsement providing completed operations coverage for the additional insured, ISO form CG 20 37 (or equivalent), is also required.
ii. Any failure to comply with reporting provisions of the policies by Vendor shall not affect coverage provided the City.
iii. Coverage shall state that Vendor insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer’s liability. iv. Coverage shall contain a waiver of subrogation in favor of the City. b. Business Automobile Liability
i. Vendor shall provide auto liability coverage for owned, non-owned, and hired autos using ISO Business Auto Coverage form CA 00 01 (or equivalent) with a limit of no less than two million dollars ($2,000,000) per accident.
c. Workers’ Compensation and Employers’ Liability
ii. Vendor shall maintain Workers’ Compensation Insurance and Employer’s Liability Insurance with limits of at least one million dollars ($1,000,000). Vendor shall submit to City, along with the certificate of insurance, a waiver of subrogation endorsement in favor of City, its officers, agents, employees, and volunteers.
d. All Coverages
i. Each insurance policy required by the agreement shall be endorsed to state that coverage shall not be suspended, voided, cancelled, or reduced in limits except after thirty (30) days' prior written notice has been given to the City, except that ten (10) days’ prior written notice shall apply in the event of cancellation for nonpayment of premium.
ii. All self-insurance, self-insured retentions, and deductibles must be declared and approved by the City.
iii. Evidence of Insurance - Prior to commencement of work, the Vendor shall furnish the City with certificates, additional insured endorsements, and waivers of subrogation evidencing compliance with the insurance requirements above. The Vendor must agree to provide complete, certified copies of all required insurance policies if requested by the City. iv. Acceptability of Insurers - Insurance shall be placed with insurers admitted in the State of California and with an AM Best rating of A- VII or higher.

16. Notices. Any notice required to be given under this Agreement shall be in writing and either served personally or sent prepaid, first class mail. Any such notice shall be addressed to the other party at the address set forth below.

Notice shall be deemed communicated within 48 hours from the time of mailing if mailed as provided in this section.

If to City: City of Angels
P.O. Box 667, 200 Monte Verda St., Suite B.

Angels Camp, CA 95222
Attention: Rebecca Callen, City Administrator
If to Consultant: __________________________
________________________________________
________________________________________
Attention: _________________________________

17. Entire Agreement. This Agreement constitutes the complete and exclusive statement of Agreement between the Agency and Consultant. All prior written and oral communications, including correspondence, drafts, memoranda, and representations, are superseded in total by this Agreement.

18. Amendments. This Agreement may be modified or amended only by a written document executed by both Consultant and City and approved as to form by the City special counsel.

19. Assignment and Subcontracting. The parties recognize that a substantial inducement to City for entering into this Agreement is the professional reputation, experience and competence of Consultant. Assignments of any or all rights, duties or obligations of the Consultant under this Agreement will be permitted only with the express consent of the City. Consultant shall not subcontract any portion of the work to be performed under this Agreement without the written authorization of the City. If City consents to such subcontract, Consultant shall be fully responsible to City for all acts or omissions of the subcontractor. Nothing in this Agreement shall create any contractual relationship between City and subcontractor nor shall it create any obligation on the part of the City to pay or to see to the payment of any monies due to any such subcontractor other than as otherwise is required by law.

20. Waiver. Waiver of a breach or default under this Agreement shall not constitute a continuing waiver of a subsequent breach of the same or any other provision under this Agreement.

21. Severability. If any term or portion of this Agreement is held to be invalid, illegal, or otherwise unenforceable by a court of competent jurisdiction, the remaining provisions of this Agreement shall continue in full force and effect.

22. Litigation Expenses and Attorneys' Fees. If either party to this Agreement commences any legal action against the other party arising out of this Agreement, the prevailing party shall be entitled to recover its reasonable litigation expenses, including court costs, expert witness fees, discovery expenses, and attorneys' fees.

23. Mediation. The parties agree to make a good faith attempt to resolve any disputes arising out of this Agreement through mediation prior to commencing litigation. The parties shall mutually agree upon the mediator and shall divide the costs of mediation equally. If the parties are unable to agree upon a mediator, the dispute shall be submitted to JAMS/ENDISPUTE ("JAMS") or its successor in interest. JAMS shall provide the parties with the names of five qualified mediators. Each party shall have the option to strike two of the five mediators selected by JAMS and thereafter the mediator remaining shall hear the dispute. If the dispute remains unresolved after mediation, either party may commence litigation.

24. Execution. This Agreement may be executed in several counterparts, each of which shall constitute one and the same instrument and shall become binding upon the parties when at least one copy hereof shall have been signed by both parties hereto. In approving this Agreement, it shall not be necessary to produce or account for more than one such counterpart.

25. Authority to Enter Agreement. Consultant has all requisite power and authority to conduct its business and to execute, deliver, and perform the Agreement. Each party warrants that the individuals who have signed this Agreement have the legal power, right, and authority to make this Agreement and to bind each respective party.

26. Prohibited Interests. Consultant maintains and warrants that it has not employed nor retained any company or person, other than a bona fide employee working solely for Consultant, to solicit or secure this Agreement.

Further, Consultant warrants that it has not paid nor has it agreed to pay any company or person, other than a bona fide employee working solely for Consultant, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For breach or violation of this warranty, City shall have the right to rescind this Agreement without liability. For the term of this Agreement, no member, officer or employee of City, during the term of his or her service with City, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

27. Equal Opportunity Employment. Consultant represents that it is an equal opportunity employer and it shall not discriminate against any subcontractor, employee or applicant for employment because of race, religion, color, national origin, handicap, ancestry, sex or age. Such non-discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination. Consultant shall also comply with all relevant provisions of City's Minority Business Enterprise program, Affirmative Action Plan or other related programs or guidelines currently in effect or hereinafter enacted.

IN WITNESS HEREOF, the parties have caused this Agreement to be executed on the date first written above.

CITY OF ANGELS: Consultant:

By: By: ______________________________
Rebecca Callen,
City Administrator Principle
ATTEST:

Rose Beristianos,
City Clerk
APPROVED AS TO FORM:

Douglas White, City Attorney
Exhibit ‘A’

SCOPE OF WORK
Serving as On-Call contract Building Official, Inspector, and Code Enforcement, providing the City with professional services and dedicated personnel to perform the following: provide as-needed services including plan review, inspections for building, permit technician services, code enforcement, and Building Official Services. All staff utilized by consultants shall be properly and appropriately certified for all work assigned as per California Health and Safety Code Chapter 17. Construction Inspectors, Plans Examiners, and Building Officials (18949.25-18949.31)

1. Provide inspection services to assure that construction complies with approved plans and is in compliance withadopted codes, policies, and procedures

2. Perform inspections on construction projects to confirm that all aspects of work such as building, electrical, plumbing, and mechanical systems conform to the applicable building codes, zoning ordinances, energy conservation, and disabled access requirements, including all local and state requirements

3. Provide the services of a Certified Accessibility Specialist

4. Participate in reviews with technical consultants, health and other governments agency inspectors, City staff, and owners

5. Assist in the coordination of job site conferences with technical consultants, engineers, architects, owners, and subcontractors to review project requirements and clarify or resolve questions or problems prior to commencing work.

6. Prepare inspection notices of noncompliance on incorrect construction methods or materials found during inspection; confer with contractors or representatives regarding construction methods and procedures as they relate to compliance with plans and specifications

7. Maintain records of non-compliance items and follow up to achieve resolution of such items. Record all significant construction-related act ivies and events such as work completed to provide a chronological andfactual history of inspection on assigned projects

8. Inspect buildings alleged to be substandard, unsafe, or unsightly to ensure the timely compliance with building codes and other ordinances and regulations or the demolition of such structures

9. Be available during an emergency or natural disaster

10. Investigate, review, and respond to complaints of possible ordinance violations

11. Prepare reports of conditions for referral to proper authorities and prepare notices of violations

12. Interview property owners, business owners, and residents concerning violations and other code enforcement matters

13. Provide information regarding compliance with property maintenance standards, and land use. Signs, group home and business tax-related ordinances

14. Issue citations for violations of the Municipal Code

15. Assist the City in prosecuting violators' proceedings including preparation of files for criminal and or civil code complaints and providing court testimony
City of Angels Council Meeting
JUNE 21, 2022 CONSENT ITEM E

E. Approve a Five Thousand ($5000) dollar Task Order for Augustine Planning Associates, Inc. for Assisting Affordable Housing using SB2 Funds, Amy Augustine, City Planner
___________________________________________________________________ DATE: June 21, 2022
TO: City Council
FROM: Amy Augustine, AICP – City Planner
RE: Task Order for Augustine Planning Associates, Inc. for Assisting Affordable Housing using SB2 Funds - $5,000

RECOMMENDATION
Approve the attached task order increasing Augustine Planning Associates, Inc. (APA) contract by $5,000 in SB2 Grant Funds to provide Assistance for Affordable Housing and authorize preparation of National Environmental Policy Act (NEPA) documentation in support of Habitat for Humanity.

BACKGROUND/DISCUSSION
The City Council approved the City’s application to the state for $160,000 in SB2 funds (Affordable Housing) pursuant to Resolution 19-46 (amending Resolution 19-30) on October 15, 2019. At that time, the Council also approved the scope of work for the $160,000 grant. Task 5 of the SB2 approved grant scope allocates $10,000 to “Support Affordable Housing Applications”.

On July 6, 2021, the City Council allocated up to $5,000 to Augustine Planning Associates and Adams Ashby to assist Habitat for Humanity (H4H) in preparing an application for a state Infill Infrastructure Grant (IIG). At that time, APA did not process a formal task order, but invoiced $2401.25 for the task. H4H received the IIG for approximately $5.2 million.

On December 7, 2021; the City Council authorized the remaining $5,000 from this task order to be reallocated to another SB2 task order to prepare a Phase 1 Environmental Assessment on land that could potentially provide affordable housing in the future.

The cost of the APA assistance to prepare the H4H grant application left a remainder of $2,598.75 under the SB2 “Support Affordable Housing” task. APA requests that the remaining $2,598.75 in SB 2 Task 5 funds be allocated to APA plus the $2,401.25 already invoiced by APA for grant preparation (Council authorized, but not formally allocated through a task order) through the attached task order. The remaining $2,598.75 in SB2 funds will be applied towards preparing and submitting National Environmental Policy Act (NEPA) documentation in support of Habitat for Humanity to assist that entity in securing additional USDA funding.

FISCAL IMPACT
None. The SB2 budget provides $5,000 for this activity. The proposed task order amount equals that budget.

City of Angels
TASK ORDER – ASSISTING AFFORDABLE HOUSING – SB2 FUNDS
AUGUSTING PLANNING ASSOCIATES, INC.

This amendment is made and entered into this 21st of June 2022, by and between the City of Angels, a municipal corporation of the State of California (hereinafter “CITY”) and Augustine Planning Associates, Inc. (hereinafter “CONSULTANT”).

RECITALS
WHEREAS, the CITY entered into an agreement with the CONSULTANT to provide professional City Planning Services on July 1, 2018; and
WHEREAS, the CITY further desires that CONSULTANT provide the services described herein; 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 prior approved task orders, and the following:

1. COST SCHEDULES: an additional amount of $5,000 in SB 2 Funds is allocated to the CONSULTANT (City Planner) for assisting Habitat for Humanity in preparing an Infill and Infrastructure Grant application and preparing NEPA environmental documentation. The initial contract remains with a not to exceed of $90,000, excepting therefrom previously executed task orders, and except as amended herein.

IN WITNESS THEREOF, this Task Order is made effective as June 21, 2022.

CITY OF ANGELS CAMP
BY: _______________________
Rebecca Callen, City Administrator

AUGUSTINE PLANNING ASSOCIATES, INC
Amy Augustine, AICP
City of Angels Council Meeting
JUNE 21, 2022 CONSENT ITEM F

F. Monthly AP Checks Issued May, 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:

June 21, 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 May 2022

City of Angels Council Meeting
JUNE 21, 2022 REGULAR ITEM A

A. Discussion and Direction, Annual Fee Adjustment for Police, Fire, Parks and Traffic Impact Mitigation Fees, Amy Augustine, City Planner ___________________________________________________________________ Impact Mitigation Fee Annual Adjustment Staff Report 1
DATE: June 21, 2022
TO: City Council
FROM: Amy Augustine, AICP – City Planner
RE: Discussion and Direction - Annual Fee Adjustment for Police, Fire, Parks, and Traffic Impact Mitigation Fees

RECOMMENDATION
Staff recommends that the City Council authorize a 22/23 FY annual adjustment of the City’s Impact Mitigation Fees (for fire, parks, police, and traffic impact fees) by the California Construction Cost Index (CCCI) five-year average (2017-2021) of 4.9% instead of using 2021’s all-time high annual index of 13.4%.

Alternatively, based on Attachment A, the Council may direct staff to increase fire, parks, police impact mitigation fees by 13.4%; but to increase traffic impact mitigation fees by 4.9%.

BACKGROUND/DISCUSSION
Every July 1st, impact mitigation fees for police, fire, parks and traffic are adjusted annually in accordance with the prior year’s annual CCCI pursuant to the Angels Municipal Code Sections 3.24.010(A) and 12.18.105. The basis for the annual adjustments is found in 2016 nexus studies prepared for these impact mitigation fees.

Last year, the annual adjustment for impact mitigation fees was 2.8%. In the CCCI’s history, the highest ever annual adjustment was 8.3% in 2004. The 2021 CCCI is at an all-time high of 13.4%. The large increase is attributed to the rising cost of construction materials and supply chain issues.

Given the potential adverse impacts to new development of a 13.4% impact mitigation fee increase associated with the highest of these fees, Traffic Impact Mitigation Fees, staff recommends using the CCCI’s five year average of 4.9% for the annual 2022/23 FY fee adjustment. Based on Attachments A and B, the City Council may decide to increase TIMF by 4.9% and allow increases in Fire, Police, and Parks consistent at 13.4%.

Other City fees (e.g., application fees) are adjusted annually using the federal annual Cost of Living Adjustment (COLA) and are not affected by this proposal.

Water and Sewer fees AMC Section 14.20.010(b) and AMC Section 13.20.010 address modifications to water and sewer capital/connection fees. These sections do not provide guidance or a basis for making annual fee adjustments.

Therefore, no adjustments to these fees are proposed. A review by and referral to the City Engineer is recommended to address the addition of an inflation factor for these fees.

Long Range Planning Impact Fees Annual adjustments to the Long-Range Planning Impact Fee will be the subject of an upcoming code amendment.

Impact Mitigation Fee Annual Adjustment Staff Report 2

FISCAL IMPACT
The City could lose 8.5% of potential impact mitigation fees collected for FY 2022/23 for fire, parks, police, and transportation. Conversely, a 13.4% impact mitigation fee increase on traffic impact mitigation fees, in particular, could discourage new development projects from moving forward, or even eliminate some planned projects resulting in an overall decrease in income in all fee categories and in new development.

ATTACHMENTS
A. Affected Impact mitigation fee increases at 13.4% versus 4.9% Impact Mitigation Fee Annual Adjustment Staff Report 3

ATTACHMENT A
The following table excludes impact mitigation fees for Angel Oaks Subdivision (established by court action) and Habitat for Humanity (established in the Project’s Development Agreement). Please refer to City Fee Schedule for all footnotes.

Fee Category Current Fee 4.9%
Increase

13.4%
increase
Fire Impact Mitigation Fee
Single-Family $538.46 $564.84 $610.61
Multi-Family $215.39 $225.94 $244.25
Mobilehome $215.39 $225.94 $244.25
Commercial and Industrial (per acre) $1,999.53 $2097.51 $2267.47 Park Impact Mitigation Fee
Park Land In-Lieu Fee Subdivision
Single-Family $977.80 $1025.71 $1108.83
Multi-family $778.26 $816.39 $882.55
Mobilehome $718.39 $753.59 $814.65
Park Land Impact Fee No Subdivision
Single-Family $637.01 $668.22 $722.37
Multi-Family $507.01 $531.85 $574.95
Mobilehome $468.01 $490.94 $530.72
Work Force Housing $0.00 $0 $0
Park Improvement Impact Fee
Single-Family $572.90 $600.97 $649.67
Multi-Family $455.98 $478.32 $517.08
Mobilehome $420.90 $441.52 $477.30
Police Impact Mitigation Fee
Single-Family $370.93 $389.11 $420.63
Multi-Family $443.34 $465.06 $502.75
Mobilehome $389.92 $409.03 $442.17
Commercial (per acre) $3,570.07 $3,745.00 $4,048.46
Industrial (per acre) $718.15 $753.34 $814.38
Traffic Impact Mitigation Fee
Single-family $9,995.01 $10,484.77 $11,334.34
Multi-family $6,432.43 $6,747.62 $7,294.38
Mobile-home $5,838.67 $6,124.76 $6,621.05
Extremely low single-family/mobilehome $3,990.03 $4,185.54 $4,524.69 Very low single-family/mobilehome $4,987.53 $5,231.92 $5,655.86 Low single-family/mobilehome $5,990.66 $6,284.20 $6,793.41 Extremely low multi-family $2,558.47 $2,683.84 $2,901.30 Very low multi-family $3,209.80 $3,367.08 $3,639.91
Low multi-family $3,851.75 $4,040.49 $4,367.88
Commercial/industrial
Varies - See Resolution 16-25 Impact Fee Study

PER TRIP FEE ONLY
$1,887.49 $1,979.98 $2,140.41
City of Angels Council Meeting
JUNE 21, 2022 REGULAR ITEM B

B. Discussion, City of Angels Financial Statements Fiscal Year End June 30, 2021 and Management Response to June 30, 2021 Management Letter, 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 DATE: June 21, 2022
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: ACCEPT THE CITY OF ANGELS JUNE 30, 2021, AUDITED FINANCIAL STATEMENTS

RECOMMENDATION
Accept the Audited Financial Statement for the City of Angels for the fiscal year ending June 30, 2021.

BACKGROUND
The City is required to prepare and make available audited financial statements annually. These are to be completed 180 days from the end of any fiscal year, or by December 31.

DISCUSSION
The City Administrator started with the City on February 7th, 2022, and immediately determined that the Transportation Development Audits for Fiscal years June 30, 2020, and June 30, 2021, in addition to the City’s June 30, 2021 Audit had not been completed. Steps were immediately taken to get the necessary transactional information compiled and measures are taken to get the respective Auditors the information needed to complete the Audits. The TDA audits are nearly complete after working through the detail that they required. Everything was completed for the Annual Financial Reports except for the OPEB actuary. Staff contracted with DFA, who was immediately available to gather the demographic information and prepare the report.

The report was presented to staff on May 6, 2022, and turned around to the Auditor to complete the final pieces of the Audit. The Finance Director was able to review the draft financials and make the necessary adjustment entries to the City General Ledger to balance and the City Administrator approved the report to become final and ready for presentation.

There were material findings in the Management Letter and responses were submitted as to how the City will address those going forward, and there are no doubts that the City will not get similar findings going forward or be delinquent on the reports in the future.

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Lastly, the City did not receive more than $750,000 in Federal Funding and therefore had no requirement for a Single Audit. This will not be the case for the fiscal year June 30, 2022, as the City has had significant Federal Funding.

Important points to make that are contained in this report are as follows:
• The Governmental Activities total net position has increased by $2.98 million as compared to 6/30/20. o Cash and investment are $1.79 higher
o Construction in Progress is higher by $2.2 million
• Business-type activities are similar, only increasing the net position by $436,900 o It is important to note that this is likely going to be similar for June 30, 2022, as well. Heavy investment in Business-type assets and CIP will be occurring in the 2022-23 fiscal year. • Capital and operating grants were $1.2 million higher than 6/30/20 • Unassigned Fund balances for the General Fund closed at $4 million unassigned and have stayed that way all through June 30, 2022, per the 2022-23 Proposed Budget Presentation • General Fund Revenues were $1.07 million higher than 6/30/20 and almost entirely due to an increase in Taxes
• General fund expenses were only $380,450 higher than 6/30/20 • As of June 30, 2021, there were four general fund departments over-expended $231,004. This will cease for the current fiscal year with more hands-on budget management by all staff Overall a very healthy-looking financial picture for the City. Changes in accounting, budget management, use of project management, and the addition of the Finance Director will continue to make the necessary adjustments to fiscal operations occur.

FINANCIAL IMPACT
None at this time
Attachment: City of Angels Audit 2020-21

CITY OF ANGELS

FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2021

CITY OF ANGELS
Table of Contents
Independent Auditor’s Report 1
Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position 3
Statement of Activities 4
Fund Financial Statements:

Governmental Funds:

Balance Sheet 5
Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position – Governmental Activities 6 Statement of Revenues, Expenditures and Changes in Fund Balances 7 Reconciliation of the Statement of Revenues, Expenditures and Changes In Fund Balances of Governmental Funds to the Government-Wide Statement of Activities – Governmental Activities 8
Proprietary Funds:

Statement of Net Position 9
Statement of Revenues, Expenses and Changes in Net Position 10 Statement of Cash Flows 11
Fiduciary Funds:

Statement of Fiduciary Net Position 12
Statement of Changes in Fiduciary Net Position 13
Notes to the Financial Statements 14
Required Supplementary Information:

Budgetary Comparison Schedule:

General Fund 36
Schedule of the Plan’s Proportionate Shares of the Net Pension Liability 38 Schedule of City Pension Contributions 39
Schedule of Changes in the City’s Net OPEB Liability and Related Ratios 40 Note to the Required Supplementary Information 41
Combining and Individual Fund Statements and Schedules:

Nonmajor Governmental Funds:

Combining Balance Sheet 42
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 43 Nonmajor Special Revenue Funds
Combining Balance Sheet 44
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 45 Nonmajor Capital Projects Funds
Combining Balance Sheet 46
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 47 1 LARRY BAIN, CPA
An Accounting Corporation
________________________________________________________________________________________________________ 2148 Frascati Drive, El Dorado Hills, CA 95762 / 916.601-8894 [email protected]
INDEPENDENT AUDITOR’S REPORT
To the City Council
City of Angels, California
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, the aggregate remaining fund information and the fiduciary fund of the City of Angels, California, as of and for the year ended June 30, 2021, and the notes to the financial statements which collectively comprise the City’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with the accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditors’ Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit includes performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we express no such opinion.

An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall financial statement presentation.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion
In our opinion, the basic financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, the aggregate remaining funds and the fiduciary fund of the City of Angels as of June 30, 2021, and the changes in financial position, of those activities and funds and, where applicable, the results of its cash flows for the fiscal year then ended in conformity with U.S. generally accepted accounting principles.

Other Matters
Required Supplementary Information
The City of Angels has not presented the Management Discussion and Analysis that accounting principles generally accepted in the United States has determined is necessary to supplement, although not required to be part of, the basic financial statements.
2 Other Matters (Continued)
The required supplementary information (RSI) other than MD&A, as listed in the table of contents on page 36 as the budgetary comparison schedule-General Fund, page 38 as the Schedule of the Plan’s Proportionate Share of the Net Pension Liability, page 39 as the Schedule of City Pension Contributions and page 40 as the City’s Other Postemployment Benefits (OPEB) Plan Schedule of Changes in the City’s Net OPEB Liability and Related Ratios, is presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board (GASB), who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the RSI in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information
Our audit was made for the purpose of forming an opinion on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied by us in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements themselves and other additional procedures in accordance with accounting standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements taken as a whole.

Larry Bain, CPA,
An Accounting Corporation
June 3, 2022

CITY OF ANGELS

STATEMENT OF NET POSITION
JUNE 30, 2021
The notes to the financial statements are an integral part of this statement 3 Governmental Business-type
Activities Activities Total
Assets
Cash and investments $ 3,715,567 $ 11,955,354 $ 15,670,921 Accounts receivables 206,130 489,829 695,959
Due from other governments 593,925 593,925
Taxes receivable 399,421 399,421
Interest receivable 257,685 257,685
Prepaid expenses 21,560 20,154 41,714
Total current assets 5,194,288 12,465,337 17,659,625
Non Current Assets
Internal balances (34,406) 34,406 -
Restricted cash and investments 2,289,240 2,289,240
Loans receivable 946,590 8,852 955,442
Capital assets:

Land 867,475 116,515 983,990
Construction in Progress 3,356,356 360,161 3,716,517
Buildings and improvements 899,779 22,675,045 23,574,824 Site improvements 4,697,111 4,697,111
Equipment and vehicles 2,440,589 1,475,357 3,915,946
Infrastructure 3,932,472 3,932,472
Less: accumulated depreciation (4,435,384) (13,973,124) (18,408,508) Total capital assets 7,061,287 15,351,065 22,412,352
Total non current assets 10,262,711 15,394,323 25,657,034 Total assets 15,456,999 27,859,660 43,316,659
Deferred Outflows of Resources
Deferred outflows-pensions 1,096,682 576,340 1,673,022
Deferred outflows-OPEB 506,714 204,137 710,851
Total deferred outflows of resources 1,603,396 780,477 2,383,873 Liabilities
Current Liabilities:

Accounts payable 300,404 262,430 562,834
Accrued expense 5,003 5,003
Deposit liability 18,720 54,770 73,490
Accrued wages 44,412 26,873 71,285
Unearned revenue 373,533 373,533
Accrued interest payable 1,082 29,003 30,085
Due within one year 30,076 323,155 353,231
Total current liabilities 773,230 696,231 1,469,461
Noncurrent Liabilities
Due in more than one year 104,622 3,208,356 3,312,978
OPEB liability 3,364,992 2,173,545 5,538,537
Net pension liability 4,037,317 2,507,896 6,545,213
Total liabilities due in more than one year 7,506,931 7,889,797 15,396,728 Total Liabilities 8,280,161 8,586,028 16,866,189
Deferred Inflows of Resources
Deferred inflows-pensions 143,453 209,682 353,135
Deferred inflows-OPEB 98,406 39,611 138,017
Total deferred inflows 241,859 249,293 491,152
Net Position
Net investment in capital assets 7,043,373 11,941,477 18,984,850 Restricted 2,245,330 2,245,330
Unrestricted (750,328) 7,863,339 7,113,011
Total net position $ 8,538,375 $ 19,804,816 $ 28,343,191

CITY OF ANGELS

STATEMENT OF ACTIVITIES
JUNE 30, 2021
The notes to the financial statements are an integral part of this statement 4 Charges for Capital Grants Operating Grants Governmental Business-type Expenses Services and Contributions and Contributions Activities Activities Total Governmental Activities:

General government $ 876,431 $ 405,417 $ - $ 64,646 $ (406,368) $ - $ (406,368) Public safety 2,940,529 10,627 57,994 766,606 (2,105,302) (2,105,302) Public works 1,260,838 71,555 2,207,472 179,439 1,197,628 1,197,628 Community services/recreation 579,286 10,896 5,633 225,222 (337,535) (337,535) Interest on long-term debt 1,207 (1,207) (1,207)
Total governmental activities 5,658,291 498,495 2,271,099 1,235,913 (1,652,784) (1,652,784) Business-type Activities:

Water 1,712,595 1,652,951 (59,644) (59,644)
Sewer 2,264,189 2,806,425 542,236 542,236
Interest on long-term debt 100,219 (100,219) (100,219)
Total business-type activities 4,077,003 4,459,376 382,373 382,373 Total government $ 9,735,294 $ 4,957,871 $ 2,271,099 $ 1,235,913 (1,652,784) 382,373 (1,270,411) General Revenues:

Taxes:

Property taxes 666,970 666,970
Sales and use tax 1,964,533 1,964,533
Transient occupancy tax 1,228,486 1,228,486
Franchise tax 174,539 174,539
Motor vehicle in lieu tax 305,040 305,040
Other taxes 38,016 38,016
Business license and permits 153,033 153,033
Rents 80,023 80,023
Other income 10,985 10,985
Investment income 16,565 54,535 71,100
Total general revenues 4,638,190 54,535 4,692,725
Change in net position 2,985,406 436,908 3,422,314
Net position - beginning 5,552,969 19,367,908 24,920,877 Net position - ending $ 8,538,375 $ 19,804,816 $ 28,343,191 Functions/programs
Program Revenues
Net (Expense) Revenue and
Changes in Net Position

CITY OF ANGELS

GOVERNMENTAL FUNDS

BALANCE SHEET
JUNE 30, 2021
The notes to the financial statements are an integral part of this statement 5 Other Total
Major Capital Nonmajor Governmental
General Projects Fund Funds Funds
Assets
Cash and investments $ 3,715,567 $ - $ - $ 3,715,567
Restricted cash and investments 24,918 44,260 2,220,062 2,289,240 Receivables
Accounts 53,736 152,394 206,130
Due from other governments 412,506 162,809 18,610 593,925 Taxes 399,421 399,421
Interest 10,439 247,246 257,685
Prepaid expense 21,560 21,560
Due from other funds 168,004 168,004
Loans/notes receivable 36,107 910,483 946,590
Total assets $ 4,842,258 $ 207,069 $ 3,548,795 $ 8,598,122 Liabilities
Accounts payable $ 161,743 $ 105,983 $ 32,678 $ 300,404 Accrued expenses 5,003 5,003
Deposit liability 18,720 18,720
Accrued wages 42,769 1,643 44,412
Unearned revenue 78,129 295,404 373,533
Due to other funds 168,004 168,004
Advance from other funds 34,406 34,406 105982.9
Total liabilities 228,235 184,112 532,135 944,482
Deferred Inflows of Resources
Deferred revenue-unavailable 36,107 22,705 274,246 333,058 79,043 Total deferred inflows of resources 36,107 22,705 274,246 333,058 469,972 Fund Balances
Restricted 25,268 2,220,062 2,245,330
Nonspendable 21,560 910,483 932,043
Assigned for general fund 490,888 490,888
Unassigned 4,040,200 252 (388,131) 3,652,321
Total fund balances 4,577,916 252 2,742,414 7,320,582 576207.28 Total liabilities, deferred inflows
of resources, and fund balances $ 4,842,258 $ 207,069 $ 3,548,795 $ 8,598,122

CITY OF ANGELS

RECONCILIATION OF GOVERNMENTAL FUNDS

BALANCE SHEET TO THE STATEMENT OF NET POSITION
JUNE 30, 2021
The notes to the financial statements are an integral part of this statement 6 Fund balances of governmental funds $ 7,320,582
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets, net of accumulated depreciation, are not current financial resources and are not included in the governmental funds. 7,061,287
Certain revenues received after 180 days from the end of the fiscal year are recorded as deferred revenue in the funds and as revenues in the government wide statement. 333,058 Certain amounts have been recorded as OPEB and pension liability, deferred outflows and deferred inflows of resources that are not due and payable and not reported in the funds. (6,040,772) Some liabilities, including long-term debt, compensated absences and accrued interest are not due and payable in the current period and therefore are not reported in the funds. (135,780) Net position of governmental activities $ 8,538,375

CITY OF ANGELS

GOVERNMENTAL FUNDS

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED JUNE 30, 2021
The notes to the financial statements are an integral part of this statement 7 Other Total
Major Capital Nonmajor Governmental
General Projects Fund Funds Funds
Revenues
Taxes $ 3,667,366 $ - $ 410,649 $ 4,078,016
Licenses and permits 327,572 327,572
Intergovernmental 848,628 2,241,677 588,843 3,679,150
Fines, forfeitures and penalties 10,627 10,627
Charges for current services 107,602 380,266 487,868
Use of money and property 89,808 6,778 96,586
Other 18,328 44,499 62,827
Total revenues 5,069,931 2,241,677 1,431,035 8,742,644
Expenditures
Current:

General government 328,277 328,277
Public ways and facilities/
transportation 349,847 735,926 1,085,773
Public safety 2,517,009 6,935 12,696 2,536,640
Community development 223,086 348,137 571,222
Capital Outlay 77,473 2,230,095 8,778 2,316,346
Debt service
Principal 6,049 6,049
Interest 1,207 1,207
Total expenditures 3,502,948 2,237,030 1,105,537 6,845,514 Excess (deficit) of revenues over
expenditures 1,566,983 4,647 325,499 1,897,130
Other Financing Sources (Uses)
Operating transfers in 400,403 65,997 - 466,400
Operating transfers out (466,400) (466,400)
Total other financing
sources (uses) 400,403 65,997 (466,399) -
Excess (deficit) of revenues and other
financing sources over expenditures
and other financing uses 1,967,386 70,644 (140,902) 1,897,128 Fund balances, beginning of fiscal year 2,610,530 (70,392) 2,883,316 5,423,454 Fund balances, end of fiscal year $ 4,577,916 $ 252 $ 2,742,414 $ 7,320,582

CITY OF ANGELS

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCE OF GOVERNMENTAL FUNDS TO THE GOVERNMENT-WIDE

STATEMENT OF ACTIVITIES-GOVERNMENTAL ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
The notes to the financial statements are an integral part of this statement 8 Net change in fund balances - total governmental funds $ 1,897,128 Amounts reported for governmental activities in the statement of activities differs from the amounts reported in the statement of revenues, expenditures and changes in fund balances because:

Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those assets is allocated over their estimated useful lives as depreciation expense or are allocated to the appropriate functional expense when the cost is below the capitalization threshold. This activity is reconciled as follows:

Cost of assets capitalized 2,316,346
Depreciation expense (392,263)
Repayment of long-term debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. 6,049
Certain revenues received after ninety days from the end of the fiscal year are recorded as deferred revenue in the funds and as revenues in the government wide statement. (98,944) Changes in pension expense and OPEB benefits reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported in governmental funds. (723,959)
Changes in compensated absences reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported in governmental funds. (18,951)
Change in net position of governmental activities $ 2,985,406

CITY OF ANGELS

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
The notes to the financial statements are an integral part of this statement 9 Water Sewer Totals
Current Assets:

Cash and investments $ 7,559,137 $ 4,396,217 $ 11,955,354 Receivables
Accounts (net of $112,584 allowance) 296,434 296,434
Accounts (net of $59,412 allowance) 193,395 193,395
Loan receivable 8,852 8,852
Prepaid expense 20,154 20,154
Total current assets 7,752,532 4,721,657 12,474,189
Noncurrent Assets:

Advances to other funds 526,366 526,366
Capital assets:

Nondepreciable capital assets:

Land 68,965 47,550 116,515
Construction in progress 293,230 66,931 360,161
Depreciable capital assets
Building 2,220,336 20,454,709 22,675,045
Site improvements 1,454,446 3,242,665 4,697,111
Equipment 772,136 703,221 1,475,357
Less accumulated depreciation (3,258,833) (10,714,291) (13,973,124) Total capital assets (net of accumulated depreciation) 1,550,280 13,800,785 15,351,065 Total noncurrent assets 2,076,646 13,800,785 15,877,431 Total assets 9,829,178 18,522,442 28,351,620
Deferred Outflows of Resources
Deferred outflows-pensions 291,173 285,167 576,340
Deferred outflows-OPEB 116,159 87,978 204,137
Total deferred outflows of resources 407,332 373,145 780,477 Liabilities
Current Liabilities:

Accounts payable 95,041 167,389 262,430
Accrued payroll 15,636 11,237 26,873
Customer deposits 21,908 32,862 54,770
Current portion - notes payable 37,234 259,359 296,593
Current portion compensated absence 11,103 15,459 26,562 Interest payable 29,003 29,003
Total current liabilities 180,922 515,309 696,231
Noncurrent Liabilities:

Advances from other funds 491,960 491,960
Compensated absences 53,229 42,132 95,361
Net pension liability 1,269,295 1,238,601 2,507,896
Net OPEB liability 1,126,065 1,047,480 2,173,545
Long-term debt 111,702 3,001,293 3,112,995
Total noncurrent liabilities 2,560,291 5,821,466 8,381,757 Total liabilities 2,741,213 6,336,775 9,077,988
Deferred Inflows of Resources
Deferred inflows-pensions 106,489 103,193 209,682
Deferred inflows-OPEB 22,552 17,059 39,611
Total deferred inflows of resources 129,041 120,252 249,293 Net Position:

Net investment in capital assets 1,401,344 10,540,133 11,941,477 Unreserved 5,964,912 1,898,427 7,863,339
Total net position $ 7,366,256 $ 12,438,560 $ 19,804,816

CITY OF ANGELS

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION

PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
The notes to the financial statements are an integral part of this statement 10 Water Sewer Totals
Operating Revenues
Charges for services $ 1,611,128 $ 2,759,951 $ 4,371,079 Connection fees 36,245 46,385 82,630
Other income 5,578 89 5,667
Total operating revenues 1,652,951 2,806,425 4,459,376
Operating Expenses
Salaries and benefits 1,130,679 851,381 1,982,060
Services and supplies 466,143 822,715 1,288,858
Depreciation expense 115,773 590,093 705,866
Total operating expenses 1,712,595 2,264,189 3,976,784
Operating income (loss) (59,644) 542,236 482,592
Non-Operating Revenues (Expenses)
Interest income 38,718 15,817 54,535
Debt service fee - -
Interest expense (100,219) (100,219)
Total non-operating revenues (expenses) 38,718 (84,402) (45,684) Net income (loss) (20,926) 457,834 436,908
Net position, beginning of fiscal year 7,387,182 11,980,726 19,367,908 Net position, end of fiscal year $ 7,366,256 $ 12,438,560 $ 19,804,816

CITY OF ANGELS

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
JUNE 30, 2021
The notes to the financial statements are an integral part of this statement 11 Water Sewer Totals
Cash Flows from Operating Activities
Cash received from customers $ 1,618,020 $ 2,749,246 $ 4,367,266 Cash payments to suppliers (432,743) (886,524) (1,319,267) Cash payments to employees (856,331) (612,816) (1,469,147) Net cash provided by (used for) operating activities 328,946 1,249,906 1,578,852 Cash Flows from Non-Capital Financing Activities
Payments (to)/from other funds 76,699 (60,000) 16,699
Reduction in loan receivable 43,148 43,148
Net cash provided (used) by non-capital financing activities 76,699 (16,852) 59,847 Cash Flows from Capital and Related Financing Activities Purchase of fixed assets (129,585) (129,585)
Debt service fee -
Reductions of debt (74,468) (251,722) (326,190)
Interest expense (99,513) (99,513)
Net cash provided by (used for) capital and related
financing activities (204,053) (351,235) (555,288)
Cash Flows from Investing Activities:

Interest income 38,721 15,819 54,540
Net cash provided by investing activities 38,721 15,819 54,540 Net increase (decrease) in cash and cash equivalents 240,313 897,638 1,137,951 Cash and cash equivalents, beginning of fiscal year 7,318,824 3,498,579 10,817,403 Cash and cash equivalents, end of fiscal year $ 7,559,137 $ 4,396,217 $ 11,955,354 Reconciliation of Cash and Cash Equivalents:

Cash and investments $ 7,559,137 $ 4,396,217 $ 11,955,354 Total cash and cash equivalents $ 7,559,137 $ 4,396,217 $ 11,955,354 Reconciliation of Operating Income to Net Cash
Provided by (used for) operating activities $ (59,644) $ 542,236 $ 482,592 Adjustments to Operating Income:

Depreciation 115,773 590,093 705,866
(Increase) decrease in accounts receivable (34,930) (57,179) (92,109) (Increase) decrease in prepaid expense (12,430) (12,430) Increase (decrease) in accounts payable 33,400 (51,379) (17,979) Increase (decrease) in accrued payroll 272 (1,835) (1,563) Increase (decrease) from net pension liability 166,004 160,385 326,389 Increase (decrease) from OPEB activity 98,676 74,641 173,317 Increase (decrease) in compensated absences 9,395 5,374 14,769 Net cash provided by (used for) operating activities $ 328,946 $ 1,249,906 $ 1,578,852

CITY OF ANGEL

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2021
The notes to the financial statements are an integral part of this statement 12 Greenhorn Creek LAFCO
Assessment District Trust Fund Totals
Assets
Cash and investments $ 1,058,119 $ 233,231 $ 1,291,350
Due from others 342,159 342,159
Total assets 1,400,278 233,231 1,633,509
Liabilities
Due to others 3,500 $ 8,557 $ 12,057
Total liabilities 3,500 8,557 12,057
Net Position
Restricted
Restricted for Greehorn Creek 1,396,778 1,396,778
Held in trust for LAFCO 224,674 224,674
Total net position $ 1,396,778 $ 224,674 $ 1,621,452
Custodial Funds

CITY OF ANGEL

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2021
The notes to the financial statements are an integral part of this statement 13 Greenhorn Creek LAFCO
Assessment District Trust Fund Totals
Assets
Additions:

Contributions $ 760,033 $ 94,809 $ 854,842
Total contributions 760,033 94,809 854,842
Deductions
Administrative costs (28,447) (71,231) (99,678)
Debt service
Principal (675,000) (675,000)
Interest (30,660) (30,660)
Total deductions (734,107) (71,231) (805,338)
Change in net position 25,926 23,578 49,504
Net position beginning of year-restated 1,370,852 201,096 1,571,948 Net position end of year $ 1,396,778 $ 224,674 $ 1,621,452 Custodial Funds
City of Angels
Notes to Financial Statements
June 30, 2021
14 Note 1: Summary of Significant Accounting Policies
The basic financial statements of City of Angels, California, (the “City”) have been prepared in conformity with accounting principles generally in the United States of America (“U.S. GAAP”) as applied to governmental agencies. The Governmental Accounting Standards Board (“GASB”) is the acceptable standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below.

A. Reporting Entity
The City was incorporated in 1912, as a municipal corporation operating under the general laws of the State of California. The City operates under a Council-Manager form of government and provides services including general government, public works, public safety, water, sewer, building inspections, public improvements, planning and zoning, and parks and recreation. Control or dependence is determined on the basis of budget adoption, selection of governing authority and designation of management, outstanding debt secured by revenues or general obligations of the City and ability to significantly influence operations.

The financial reporting entity, as defined by the GASB, consists of the primary government, the City, organizations for which the primary government is financially accountable, and any other organization for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

B. Basis of Accounting
The government-wide, proprietary and agency fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned or, for property tax revenues, in the period for which levied. Expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Revenue from sales tax is recognized when the underlying transactions take place. Revenues from grants, entitlements and donations are recognized in the fiscal year in which all eligible requirements have been satisfied.

Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized when both measurable and available. Measurable means the amount of the transaction can be determined and available means collectible in the current period or soon enough thereafter to be used to pay liabilities of the current period. Resources not available to finance expenditures and commitments of the current period are recognized as deferred revenue or as a reservation of fund balance. The City considers property taxes available if they are collected within ninety days after year-end.

Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term debt, as well as compensated absences and claims and judgments are recorded only when payment is due.

General capital acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and capital leases are reported as other financial sources.

When applicable, the City reports deferred revenue on its combined balance sheet. Deferred revenue arises when a potential revenue source does not meet both the measurable and available criteria for recognition in the current period. Deferred revenues also arise when resources are received by the City before it has legal claim to them, as when grant monies are received prior to the occurrences of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the City has legal claim to the resources, deferred revenue is removed from the combined balance sheet and revenue is recognized.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities.

City of Angels
Notes to Financial Statements
June 30, 2021
15 Note 1: Summary of Significant Accounting Policies
C. Basis of Presentation
Government-Wide Financial Statements
The statement of net position and statement of activities display information about the primary government (the City) and its blended component units. These statements include the financial activities of the overall government, except for fiduciary activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees charged to external parties.

The statement of activities demonstrates the degree to which the program expenses of a given function are offset by program revenues. Program expenses include direct expenses, which are clearly identifiable with a specific function. Program revenues include 1) charges paid by the recipient of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented instead as general revenues.

When both restricted and unrestricted net position are available, unrestricted resources are used only after the restricted resources are depleted.

Fund Financial Statements
The fund financial statements provide information about the City’s funds, including fiduciary funds and blended component units. Separate statements for each fund category – governmental, proprietary and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in separate columns. All remaining governmental and enterprise funds are separately aggregated and reported as non-major funds.

The City reports the following major governmental funds:

General Fund - This fund accounts for all the financial resources not required to be accounted for in another fund. This fund consists primarily of general government type activities.

Major Capital Projects Fund - This fund accounts for the financial resources accumulated for the acquisition and construction of capital projects.

The City reports the following major enterprise funds.

Water and Sewer Funds - account for the operation of the City’s water and sewer utilities. Activities of these funds include administration, operation and maintenance of the water and sewer systems and billing and collection activities. The Funds also accumulate resources for, and payment of long-term debt principal and interest. All costs are financed through charges made to utility customers with rates reviewed regularly and adjusted if necessary to ensure the integrity of the Funds.

The City reports the following additional fund types:

Fiduciary Funds – The Fiduciary Funds accounts for assets held by the City as an agent for Greenhorn Creek assessment District and in trust for the Local Agency Formation Commission (LAFCO) City of Angels
Notes to Financial Statements
June 30, 2021
16 Note 1: Summary of Significant Accounting Policies
D. Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates.

E. Cash Equivalents
For the purpose of the statement of cash flows, the City considers cash and cash equivalents as short term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

Restricted cash and unrestricted pooled cash and investments held by the City are considered cash equivalents for purposes of the combined statement of cash flow’s because the City’s cash management pool and funds invested by the City possess the characteristics of demand deposit accounts.

F. Accounts Receivable
Accounts receivable are recorded for services, provided to individuals or non-governmental entities that are billed but unpaid. Proprietary Fund receivables are shown net of allowance for uncollectible accounts.

G. Fixed Assets
Capital assets, recorded at historical cost or estimated historical cost if actual historical cost is not available, are reported in governmental activities column of the government-wide financial statements. Contributed fixed assets are valued at their estimated fair market value. Capital assets include land, buildings and building improvements and equipment. Capital assets are defined by the City as assets with an initial, individual cost of more than $5,000.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Depreciation is recorded in the government-wide financial statements on the straight-line basis over the useful life of the assets as follows:

Assets Useful Life
Building and improvements 20-40 years
Plant System 20-60 years
Equipment and machinery 5-10 years
Infrastructure 40 years
City of Angels
Notes to Financial Statements
June 30, 2021
17 Note 1: Summary of Significant Accounting Policies (Continued) H. Property Tax
Calaveras County is responsible for assessing, collecting and distributing property taxes in accordance with enabling legislation. Revenue received is based on an allocation factor calculated by the County under the provisions of Proposition 13 plus a percentage of the increase in market value in specific areas. The City's property tax is levied each July 1 on the assessed values as of the prior January 1 for all real and personal property located in the City. Property sold after the assessment date (January 1) is reassessed and the amount of property tax levied is prorated.

Secured property taxes are due in two equal installments; the first is due November 1 and delinquent with penalties after December 10; the second is due February 1 and delinquent with penalties after April 10.

Unsecured property tax is levied on July 1 and due on July 31 and becomes delinquent on August 31.

Based on a policy by the County called the Teeter Plan, 100% of the allocated taxes are transmitted by the County to the City, eliminating the need for an allowance for uncollectable. The County, in return, receives all penalties and interest on the related delinquent taxes.

I. Balance Sheet Classifications
Certain resources are classified as restricted assets as their use is restricted for specific purposes by bond agreements, lease agreements, trust agreements, grant agreements, City Charter provisions, or other requirements. Governmental fund types’ restricted assets are for future payments of other post-retirement employment benefits. Proprietary fund types’ restricted assets are for grant/bond reserve requirements and future payments of other post-employment benefits.

J. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

K. Compensated Absences
City employees are granted vacation in varying amounts based on classification and length of service. Upon termination or retirement, the City is to pay 100% of the vacation time accrued.

Governmental Funds – Governmental Funds record expenditures for compensated absences as they are taken by employees. A year–end accrual for compensated absences has not been made in the Governmental Funds as of June 30, 2021, because the City does not believe any of the available year–end resources will be required to fund the year–end compensated absences liability.

Proprietary Funds – Proprietary funds accrue a liability for unused compensated absences earned through year-end. An expense is recognized for the increase in liability from the prior year.

City of Angels
Notes to Financial Statements
June 30, 2021
18 Note 1: Summary of Significant Accounting Policies (Continued) L. Intergovernmental Revenues
Federal and state governments reimburse the City for costs incurred on certain fixed asset construction projects under capital grant agreements. Amounts claimed under such grants are credited to intergovernmental revenues if the project is being administered by a Capital Projects Fund. Additionally, the City receives reimbursement from federal and state governments for other programs, such as housing and rehabilitation. These reimbursements are recorded in the fund administering the program as intergovernmental revenues with the related program costs included in expenditures.

The respective grant agreements generally require the City to maintain accounting records and substantiating evidence to determine if all costs incurred and claimed are proper and that the City is in compliance with other terms of the grant agreements. These records are subject to audit by the appropriate government agency. Any amounts disallowed will reduce future claims or be directly recovered from the City.

M. Net Position
The government-wide and proprietary fund financial statements utilize a net position presentation. Net position are categorized as invested in capital assets (net of related debt), restricted, and unrestricted. • Invested in capital assets, net of related debt – Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction or improvement of those assets.
• Restricted net position – Consists of net position with constraints placed on their use either by (1) external groups such as creditors, grantors, contributors or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislation. These principally include restrictions for capital projects, debt service requirements and other special revenue fund purposes. • Unrestricted net position – All other net position that do not meet the definition of “restricted” or “invested in capital assets, net of related debt.”
N. Fund Balances
As prescribed by GASB Statement No. 54, governmental funds report fund balance in classifications based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the funds can be spent. As of June 30, 2021, fund balances for governmental funds are made up of the following:
• Nonspendable fund balance - includes amounts that are (a) not in spendable form, or (b) legally or contractually required to be maintained intact. The “not in spendable form” criterion includes items that are not expected to be converted to cash, for example: inventories, prepaid amounts, and long-term notes receivable.
• Restricted fund balance - includes amounts that can be spent for specific purposes stipulated by external resource providers, constitutionally or through enabling legislation. Restrictions may effectively be changed or lifted only with the consent of resource providers. • Committed fund balance - includes amounts that can only be used for the specific purposes determined by a formal action of the City’s highest level of decision-making authority, the City Council. Commitments may be changed or lifted only by the City taking the same formal action that imposed the constraint originally (for example: resolution and ordinance).

City of Angels
Notes to Financial Statements
June 30, 2021
19 Note 1: Summary of Significant Accounting Policies (Continued) N. Fund Balances (Continued)
• Assigned fund balance - comprises amounts intended to be used by the City for specific purposes that are neither restricted nor committed. Intent is expressed by (1) the City Council or (b) a body (for example: a budget or finance committee) or official to which the City Council has delegated the authority to assign amounts to be used for specific purposes.
• Unassigned fund balance - is the residual classification for the General Fund and includes all amounts not contained in the other classifications. Unassigned amounts are technically available for any purpose. In other governmental funds, if expenditures incurred for specific purposes exceeded the amounts restricted, committed, or assigned to those purposes, that fund would report a negative unassigned fund balance.

Note 2: Cash and Investments
The City maintains a cash and investment pool that is available for use by all funds. Each fund type's portion of this pool is displayed on the combined balance sheet as cash and investments. Unless otherwise dictated by legal or contractual requirements, income earned or losses arising from the investment of pooled cash are allocated on a quarterly basis to the participating funds and component units based on their proportionate shares of the average quarterly cash balance.

The City maintains “restricted cash and investments”.

Cash and investments at June 30, 2021, consisted of the following:

Cash and investments $ 15,670,921
Restricted cash and investments 2,289,240
Cash and investments, statement of net position 17,960,161 Cash and investments, agency funds 1,291,350
Total cash and investments $ 19,251,511
Deposits with financial institutions $ 3,824,057
Imprest cash 350
Investments with fiscal agent 1,340,150
Local agency investment fund 14,086,954
Total cash and investments $ 19,251,511
A. Investments Authorized by the California Government Code and the Entity’s Investment Policy The table below identifies the investment types that are authorized for the City of Angels by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustees that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City investment policy.

City of Angels
Notes to Financial Statements
June 30, 2021
20 Note 2: Cash and Investments (Continued)
A. Investments Authorized by the California Government Code and the Entity’s Investment Policy (Continued) Maximum Percentage Investment
Maturity of Portfolio in One Issuer
Investment pools authorized under CA
Statutes governed by Government Code N/A None $40 million U.S. Treasury Obligations 5 years None None
Bank Savings Accounts N/A 25% None
Federal Agencies 5 years 75% None
Commercial Paper 180 days 20% None
Negotiable Certificates of Deposit 180 days 20% None
Re-Purchase Agreements 180 days 20% None
Corporate Debt 5 years 25% None
Authorized Investment Type
B. Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of all investments.

Generally, the longer the maturity of an investment the greater the sensitivity of its fair value to changes in market interest rates. Information about the sensitivity of the fair values of the City’s investments to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investment maturity:

Fair Interest Rate Maturity Weighted Average
Cost Value Range Range Maturity
Held By Trustee:

Money Market/Mutual Funds* $ 1,340,150 $ 1,340,150 .01% to .04% On Demand On Demand State Investment Pool* 14,086,954 14,086,954 0.26% On Demand On Demand Totals $ 15,427,104 $ 15,427,104
*Not subject to categorization
Investment Type
C. Concentrations of Credit Risk
The investment policy of the City contains limitations on the amount that can be invested in any one issuer. There are no investments to one issuer exceeding those limits.

D. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposit or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. broker-dealer) to a transaction, a government will not be able to recover the value of its investment of collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits; The California Government Code requires that a financial institution secured deposits made by state or local governmental units by pledging City of Angels
Notes to Financial Statements
June 30, 2021
21 Note 2: Cash and Investments (Continued)
D. Custodial Credit Risk (Continued)
securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the government unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure the City’s deposits by pledging first deed mortgage notes having a value of 150% of the secured public deposits.

At June 30, 2021, the City’s deposits balance was $4,061,790 and the carrying amount was $3,824,057. The difference between the bank balance and the carrying amount was due to outstanding checks and deposits in transit.

Of the bank balance $250,000 was covered by the Federal Depository Insurance or by collateral held in the pledging bank’s trust department in the City’s name and $5,230,263 was collateralized with pledged securities.

E. Investment in State Investment Pool
LAIF is included in the State’s Pooled Money Investment Account. The total amount invested by all public agencies in the State’s Pooled Money Investment Account approximates $193.32 billion. Of the $193.32 billion managed by the State Treasurer, 100% is invested in non-derivative financial products and 2.31% is invested in structured notes and asset-backed securities. The Local Investment Advisory Board (Board) has oversight responsibility for LAIF. The Board consists of five members as designated by state statute.

Investments are accounted for in accordance with the provisions of GASB Statement No. 31, which requires governmental entities to report certain investments at fair value in the balance sheet and recognize the corresponding change in fair value of investments in the year in which the change occurred. The City reports its investments at fair value based on quoted market information obtained from fiscal agents or other sources if the change is material to the financial statements.

City of Angels
Notes to Financial Statements
June 30, 2021
22 Note 3: Capital Assets
Capital asset activity for the year ended June 30, 2021 was as follows:

Balance Retirements/ Balance
Governmental Activities July 1, 2020 Additions Adjustments June 30, 2021 Capital assets, not being depreciated:

Land $ 867,475 $ - $ - $ 867,475
Construction in progress 1,126,261 2,230,095 3,356,356
Capital assets, being depreciated:

Buildings and improvements 899,779 899,779
Equipment and vehicles 2,354,338 86,251 2,440,589
Infrastructure 3,932,472 3,932,472
Total capital assets, being depreciated 7,186,589 86,251 7,272,840 Less accumulated depreciation for:

Buildings and improvements (594,147) (13,922) (608,069) Equipment and vehicles (1,444,766) (207,751) (1,652,517) Infrastructure (2,004,208) (170,590) (2,174,798)
Total accumulated depreciation (4,043,121) (392,263) (4,435,384) Total capital assets, being depreciated, net 3,143,468 (306,012) 2,837,456 Governmental activities capital assets, net $ 5,137,204 $ 1,924,083 $ - $ 7,061,287 Business-Type Activities
Capital assets, not being depreciated:

Land $ 116,515 $ - $ - $ 116,515
Construction in progress 275,558 84,604 360,162
Capital assets, being depreciated:

Buildings and improvements 22,675,045 22,675,045
Equipment 1,430,376 44,980 1,475,356
Site improvements 4,697,111 4,697,111
Total capital assets, being depreciated 28,802,533 44,980 28,847,512 Less accumulated depreciation (13,267,258) (705,866) (13,973,124) Total capital assets, being depreciated, net 15,535,275 (660,886) 14,874,388 Business- type activities capital assets, net $ 15,927,348 $ (576,282) $ - $ 15,351,065 Depreciation expense was charged to functions/programs of the City as follows:

Governmental Type Activities
General government $ 18,108
Public safety 197,470
Streets and roads 176,685
Total governmental type activities $ 392,263
Business-Type Activities
Water $ 115,773
Sewer 590,093
Total business-type activities $ 705,866
City of Angels
Notes to Financial Statements
June 30, 2021
23 Note 4: Note/Loans Receivable
Loans receivable in the amount of $910,483 consisted of mortgage loans for housing and property rehabilitation and construction.

The City entered into a promissory note receivable in the amount of $49,644 effective September 1, 2017 and payable in 36 monthly installments of $500. After the initial 36 monthly payments interest of 3.25% will start accruing on the remaining balance of $41,644 which will be payable in 60 payments of $752.92 due on the first of each month. The following is the schedule of payments due for the period of the promissory note:

Principal Interest Total
$ 7,968 $ 1,067 $ 9,035
8,230 805 9,035
8,502 533 9,035
8,782 253 9,035
2,625 20 2,645
$ 36,107 $ 2,680 $ 38,787
2026
Total
2024
2025
June 30,
Fiscal Year Ending
2023
2022
Note 5: Long-term Liabilities
A summary of the changes in the City's long-term liabilities reported in the governmental activities column of the government-wide financial statements for the year ended June 30, 2021:

Balance Balance Due Within
July 1, 2020 Additions Retirements June 30, 2021 One Year Compensated absences $ 97,835 $ 65,817 $ (46,868) $ 116,784 $ 23,434 CalPERS pension liability 3,562,497 474,820 4,037,317 - OPEB liability 3,063,886 301,106 3,364,992 -
Vehicle capital leases 23,963 (6,049) 17,914 6,642
Total $ 6,748,181 $ 841,743 $ (52,917) $ 7,537,007 $ 30,076 Long-term debt payable at June 30, 2021 was comprised of the following individual issue:

Lease Payable
Vehicle Capital Leases- In November 2018, the City entered into an agreement with Municipal Management, Inc. to lease purchase one police vehicle in the amount of $31,512. The City will make 60 monthly payments of $604.69 each with interest at 5.70% In March 2016, the City entered into an agreement with Municipal Asset Management, Inc. to finance to purchase of a Fire Truck in the amount of $64,522. The City will make 60 monthly payments of $1,219.10 each with interest at 5.059%. The following table represents all vehicle leases:
2022 $ 7,256
2023 7,256
2024 4,838
Total minimum lease payments 19,350
Less: Amount representing interest (1,436)
Present value of minimum lease payments $ 17,914
June 30,
Fiscal Year Ended
City of Angels
Notes to Financial Statements
June 30, 2021
24 Note 5: Long-term Liabilities (Continued)
Business-Type Activities:

A summary of the changes in the City's long-term business-type liabilities reported in the proprietary funds statement of net position and the business-type activities column of the government-wide financial statements for the year ended June 30, 2021:

Balance Balance Due Within
July 1, 2020 Additions Retirements June 30, 2021 One Year Compensated absences $ 107,152 $ 67,894 $ (53,123) $ 121,923 $ 26,562 CalPERS pension liability 2,092,923 414,972 2,507,895 - OPEB liability 2,052,342 121,202 2,173,544 -
Dept. of Water Resources note payable 223,404 (74,468) 148,936 37,234 Dept. of Water Resources revolving loan 165,147 (14,278) 150,869 14,420 Loan payable 3,347,227 (237,444) 3,109,783 244,939
Total $ 7,988,195 $ 604,068 $ (379,313) $ 8,212,950 $ 323,155 State of California Department of Water Resources
State of California Department of Water Resources-The State of California Department of Water Resources granted a loan to the Water Fund of the City for construction of water facilities in the amount of $1,685,595. Of this amount, $1,489,361 was drawn down from the State. The note calls for semiannual payments of $37,234 including interest at 0% until July 2023 as follows:

Fiscal Year Ended
June 30, Principal Interest Total
2022 $ 37,234 $ - $ 37,234
2023 74,468 74,468
2024 37,234 37,234
Totals $ 148,936 $ - $ 148,936
2017 Refinancing Loan Agreement
On May 4, 2017 the City borrowed $4,043,725 to refund the United States Department of Agriculture Rural Development Loan. The semi-annual payments are due on September 1 and March 1 each year and the loan matures on March 1, 2032. The loan calls for annual payments between $326,027 and $331,102 and carries a 2.73% interest rate as follows:

Fiscal Year Ended
June 30, Principal Interest Total
2022 $ 244,939 $ 83,226 $ 328,165
2023 252,427 76,487 328,914
2024 259,907 69,545 329,452
2025 267,379 62,399 329,778
2026 274,841 55,048 329,889
2027-2031 1,485,831 157,866 1,643,697
2032 324,459 6,643 331,102
Totals $3,109,783 $ 511,215 $ 3,620,998
City of Angels
Notes to Financial Statements
June 30, 2021
25 Note 5: Long-term Liabilities (Continued)
State of California Department of Water Resources Revolving Loan State of California Department of Water Resource-The City entered into a revolving loan agreement with the State of California Department of Water Resources in March 2011. The agreement provides for a loan of up to $3,372,800 for sewer system upgrades. Upon project completion $3,086,400 of this loan was forgiven through the receipt of a federal grant in the same amount. The final loan of $286,400 bears interest at 1% per annum with repayment beginning September 1, 2011 over a twenty year period. The note calls for annual payments of $15,959 including interest at 1% until September 2030 as follows:

Fiscal Year Ended
June 30, Principal Interest Total
2022 $ 14,420 $ 1,509 $ 15,929
2023 14,565 1,364 15,929
2024 14,710 1,219 15,929
2025 14,857 1,072 15,929
2026 15,006 923 15,929
2027-2031 77,311 2,334 79,645
Totals $ 150,869 $ 8,421 $ 159,290
Note 6: Special Assessment Districts (AD) Bonds
The City acts as an agent on behalf of the Greenhorn Creek Assessment District. The City is not liable for the debt repayment but is merely acting as the property owner’s agent in handling the debt service transactions by collecting assessments and forwarding them to the bondholders. The debt was refinanced in 2006 through the issuance of $9,200,000 in new debt. Interest is payable semi-annually at rates ranging from 4.19% to 5% with principal payments through 2021. The bond transactions are accounted for in an Agency Fund. The outstanding principal at June 30, 2021 was $655,000.

Note 7: Defined Benefit Pension Cost-Sharing Employer Plan A. General Information about the Pension Plans
Plan Descriptions – All qualified permanent and probationary employees are eligible to participate in the City’s separate Safety (police and fire) and Miscellaneous (all other) Employee Pension Plans, cost-sharing multiple employer defined benefit pension plans administered by the California Public Employees’ Retirement System (CalPERS). Benefit provisions under the Plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire between ages 45 and 57, dependent upon the individual plan criteria, with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

City of Angels
Notes to Financial Statements
June 30, 2021
26 Note 7: Defined Benefit Pension Cost-Sharing Employer Plan (Continued) The Plans’ provisions and benefits in effect at June 30, 2021, are summarized as follows:

Miscellaneous Plan Tier 1 Safety Police Plan Tier 1 Safety Fire Plan Tier 1 Prior to Prior to On or after
Hire date January 1, 2013 January 1, 2013 January 1, 2013 Benefit formula 2.70% @ 55 3.00% @ 50 2.00% @ 55
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50-55 45-50 50-55
Monthly benefits , as a % of eligible compensation 2.20% to 2.70% 2.50% to 3.00% 1.50% to 2.00% Required employee contribution rates 8.00% 9.00% 7.00%
Required employer contribution rates 14.19% 22.44% 14.81% PEPRA Miscellaneous Plan PEPRA Safety Police Plan PEPRA Safety Fire Plan On or after On or after On or after
Hire date January 1, 2013 January 1, 2013 January 1, 2013 Benefit formula 2.00% @ 62 2.70% @ 57 2.70% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 57-62 52-57 52-57
Monthly benefits , as a % of eligible compensation 1.00% to 2.00% 2.20% to 2.70% 2.20% to 2.70% Required employee contribution rates 6.75% 13.00% 10.00% Required employer contribution rates 7.73% 13.04% 11.11% Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the year ended June 30, 2021, the contributions recognized as part of pension expense for each Plan were as follows:

Contributions-employer $ 695,763
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2021, the City reported net pension liabilities for its proportionate shares of the net pension liability of the Plan as follows:

Proportionate share of
Net pension liability
Miscellaneous Plan $ 3,852,417
Safety Police Plan $ 2,692,795
City of Angels
Notes to Financial Statements
June 30, 2021
27 Note 7: Defined Benefit Pension Cost-Sharing Employer Plan (Continued) The City’s net pension liability for each Plan is measured as the proportionate share of the net pension liability. The net pension liability of each of the Plans is measured as of June 30, 2020, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2019 rolled forward to June 30, 2020 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.

The City’s proportionate share of the net pension liability as of June 30, 2020 and 2021 was as follows:

Miscellaneous Plans Safety Plans
Proportion - June 30, 2020 0.08248% 0.03769%
Proportion - June 30, 2021 0.09133% 0.04042%
Change - Increase (Decrease) 0.00885% 0.00273%
For the year ended June 30, 2021, the City recognized pension expense of 1,315,537. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and actual experience $ 407,339 $ - Changes of assumptions (36,447)
Net difference between projected and actual earnings
on pension plan investments 172,968
Changes in proportion 396,952
Changes in proportionate share of contributions (316,688) City contributions subsequent to the measurement date 695,763 Total $ 1,673,022 $ (353,135)
$695,763 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2022.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Measurement Period
Ended June 30:
2022 $ (121,123)
2023 (238,918)
2024 (179,860)
2025 (84,223)
City of Angels
Notes to Financial Statements
June 30, 2021
28 Note 7: Defined Benefit Pension Cost-Sharing Employer Plan (Continued) Actuarial Assumptions – The total pension liabilities in the June 30, 2019 actuarial valuation report was determined using the following actuarial assumptions:

Valuation Date June 30, 2019
Measurement Date June 30, 2020
Actuarial Cost Method Entry-Age Normal Cost
Actuarial Assumptions:

Discount Rate 7.15%
Inflation 2.50%
Payroll Growth 3.00%
Projected Salary Increase 3.3% - 14.2% (1)
Investment Rate of Return 7.15%
Discount Rate – The discount rate used to measure the total pension liability was 7.15% for each Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 7.15 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.15 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the longterm (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to a single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

New Strategic Real Return Real Return
Asset Class Allocation Years 1-10 (1) Years 11+ (2)
Global Equity 50.0% 4.80% 5.98%
Fixed Income 28% 1.00% 2.62%
Inflation Assets 0% 0.77% 1.81%
Private Equity 8% 6.30% 7.23%
Real Estate 13% 3.75% 4.93%
Liquidity 1% 0.00% -0.92%
(1) An expected inflation of 2.00% used for this period (2) An expected inflation of 2.92% used for this period City of Angels
Notes to Financial Statements
June 30, 2021
29 Note 7: Defined Benefit Pension Cost-Sharing Employer Plan (Continued) Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Discount Rate -1% Current Discount Rate Discount Rate +1% (6.15%) Rate (7.15%) (8.15%)
Miscellaneous Plans $ 6,151,996 $ 3,852,417 $ 1,952,346 Safety Plans $ 4,053,090 $ 2,692,795 $ 1,576,547
Note 8: Post-Retirement Health Care Benefits
Plan Description. City of Angel’s Camp (City) Post-Retirement Healthcare Plan is a single-employer defined benefit healthcare plan administered by CalPERS. CalPERS provides medical insurance benefits only to eligible retirees and their eligible dependents. The City approved post-retirement health insurance benefits for all of its employees based on employees under the Public Employees’ Medical and Hospital Care Act (PEMHCA).

The City Council passed a resolution to establish health benefit vesting requirements for future retirees under public employees’ medical and hospital care act. For full time employees, if additional conditions are satisfied, the City contributes greater amounts, instead of the minimum employer contributions (MEC) whereas a) if an employee retired prior to July 1, 2009 and met eligibility requirements in effect at that time, the City contributes 50% of PERS select premium for the retiree and spouse for their lifetime, or b) an employee who is hired full time by the City of Angels Camp for 5 years or longer prior to July 1, 2009 or 10 years or longer after July 1, 2009 and who has met other vesting requirements, shall receive up to a maximum 50% of the health benefit for the retiree lifetime only. The total City expense on the pay as you go basis for postretirement health benefits in the 2020-21 fiscal year was $47,546. As of July 1, 2020, the most recent actuarial, 15 retired employees were receiving postretirement health benefits.

Funding Policy. The contribution requirement of plan members is established by the City Council. As of June 30, 2021 the City Council did not establish a funding policy. The 2020-21 fiscal year actuarial determined contribution was calculated on amortized funding over a 30 year period using entry age normal cost. For the fiscal year ending June 30, 2021 the City contributed $0 towards the unfunded actuarial accrued liability (UAAL). The City did not approve an irrevocable trust to fund the OPEB liability as of June 30, 2021. The City made the net contribution for fiscal year end June 30, 2021 directly to health insurance providers totalling $47,546. All retiree plan members receiving this benefit contributed 50% of the total premiums, and in addition, the City contributes the PEMHCA minimum of $143 in 2021.

Annual OPEB Cost and Net OPEB Obligation. The City’s annual other post-employment benefit (OPEB) cost (expense) is calculated based on the annual required contribution of the employer (ARC), an amount actuarially determined in accordance with the parameters of GASB Statement 75. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years.

City of Angels
Notes to Financial Statements
June 30, 2021
30 Note 8: Post-Retirement Health Care Benefits (Continued) Employees Covered By Benefit Terms
At the OPEB liability measurement date of June 30, 2018, the following employees were covered by the benefit terms:

Retirees currently receiving benefit payments 15
Active employees 40
Total 55
Contributions
The City’s annual other post-employment benefit (OPEB) cost (expense) is calculated based on the actuarially determined contribution of the employer (ADC), an amount actuarially determined in accordance with the parameters of GASB Statement 75. The ADC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years. The City chose a 30 year period to amortize the Net OPEB Liability as a level percent of pay.

The contribution requirement of plan members is established by the City Council. The 2020-21 fiscal year contribution was based on the actuarially determined contribution using entry age actuarial cost with normal costs calculated as a level percentage of payroll, as required by GASB 75. For the fiscal year ending June 30, 2021 reporting date, the City contributed $0 towards the unfunded actuarial liability (UAL). The City paid the retiree premiums for fiscal year end June 30, 2021 directly to health insurance providers totalling $47,546. Plan members receiving benefits contributed 50% or more of the total premiums.

Net OPEB Liability: At June 30, 2021 the City reported a net OPEB liability of $5,538,536. The net OPEB liability was measured from July 1, 2020 to June 30, 2021 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation with a valuation date of July 1, 2020.

Actuarial Assumptions
The net OPEB liabilities in the June 30, 2019 actuarial valuations were determined using the following actuarial assumptions:

Valuation Date July 1, 2020
Measurement Date June 30, 2020 to June 30, 2021
Actuarial Assumptions:

Discount Rate 1.92%
Healthcare trend rates 4.00% to 5.00%
Salary increase 3.00%
Age adjustment factor 3.00%
Investment Rate of Return 1.92%
City of Angels
Notes to Financial Statements
June 30, 2021
31 Note 8: Post-Retirement Health Care Benefits (Continued) Changes in the Net OPEB Liability
The table below shows the changes in the total OPEB liability, the Plan Fiduciary Net Position (i.e. fair value of Plan assets), and the net OPEB liability during the measurement period ending on June 30, 2021.

Plan Fiduciary
Total OPEB Liability Net Position Net OPEB Liability
(a) (b) (c)
Balances at 6/30/2020 $ 5,162,167 $ - $ 5,162,167
Changes for the year:

Service cost 411,801 411,801
Interest 122,211 122,211
Changes in assumptions or other inputs 81,974 81,974
Difference between expected and actual experience (157,186) (157,186) Contribution-employer -
Net investment income -
Benefit payments (82,431) (82,431)
Administrative expense -
Net changes 376,369 - 376,369
Balances at 6/30/2021 $ 5,538,536 $ - $ 5,538,536
Increase (Decrease)
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the City’s share of the net OPEB liability if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
1% Decrease Discount Rate 1% Increase

0.92% 1.92% 2.92%
Net OPEB liability (asset) $ 6,610,916 $ 5,538,536 $ 4,699,602 Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the net OPEB liability, as well as what the net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates:
1% Decrease Discount Rate 1% Increase
3% to 4% 4% to 5% 5% to 6%
Net OPEB liability (asset) $ 4,550,980 $ 5,538,536 $ 6,857,311 City of Angels
Notes to Financial Statements
June 30, 2021
32 Note 8: Post-Retirement Health Care Benefits (Continued) OPEB Expense and Deferred Outflows and Deferred Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2021, the City recognized OPEB expense of $563,914. OPEB expense represents the change in the net OPEB liability during the measurement period, adjusted for actual contributions and the deferred recognition of changes in investment gain/loss, and actuarial assumptions or methods. At June 30, 2021, the City reported deferred outflows and inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and actual experience $ - $ (138,017) Changes in assumptions 710,851
Net difference between projected and actual earnings on retirement plan investments
District contributions subsequent to measurement date
Totals $ 710,851 $ (138,017)

Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Deferred Outflows Deferred Inflows
Year Ended June 30, of Resources of Resources
2022 $ 124,081 $ (19,169)
2023 124,081 (19,169)
2024 124,081 (19,169)
2025 124,081 (19,169)
2026 124,081 (19,169)
2027 78,451 (19,169)
2028 9,997 (19,169)
2029 1,998 (3,834)
Total $ 710,851 $ (138,017)
Note 9: Deferred Inflows of Resources
Deferred inflows of resources in governmental funds arise when potential revenue does not meet the “available” criteria for recognition in the current period. Deferred inflows of resources (deferred revenue in accrual based statements) also arises when resources are received by the City before it has a legal claim to them (i.e., when grant monies are received prior to the incurrence of qualifying expenditures).

Note 10: Related Party Transaction
On September 10, 2020 the City entered into an agreement to lease City property to a citizen, who then became a member of the City Council in November 2020. The term of the lease is for 3 years with an option for two 1 year extensions. The amount of rent collected during the 2020/21 fiscal year was $5,448.

Note 11: Interfund Transactions
Transfers are used to (1) move revenues from the fund required by statute or budget to collect them to the fund required by statute or budget to expend them, and (2) use unrestricted revenues collected in the General Fund to finance various programs accounted for in other funds in accordance with budgetary authorizations.

City of Angels
Notes to Financial Statements
June 30, 2021
33 Note 11: Interfund Transactions (Continued)
Receivables and Payables
Balances representing lending/borrowing transactions between funds outstanding at the fiscal year end are reported as either “due from/due to other funds” (amounts due within one year), “advances to/from other funds” (non-current portions of interfund lending/borrowing transactions), or “loans to/from other funds” (long-term lending/borrowing transactions evidenced by loan agreements). Advances and loans to other funds are offset by a fund balance reserve in applicable governmental funds to indicate they are not available for appropriation and are not expendable available financial resources.

Interfund transactions for the fiscal year ended June 30, 2021 are summarized as follows:

Advances Advances Operating
Due From Due To To Other From Other Transfers
Other Funds Other Funds Funds Funds In Out
$ 168,004 $ - $ - $ - $ 400,403
168,004
34,406 65,997
526,366
491,960
$ 168,004 $ 168,004 $ 526,366 $ 526,366 $ 466,400
Fund Type
General
Special Revenue
$ 466,400
Water
Sewer
Total
Operating
Transfers
$ -
424,358
Capital Project 42,042
Note 12: Joint Venture-Utica Power Authority
The City of Angels entered into a joint exercise of powers agreement with Union Public Utility District (UPUD) for the purpose of purchasing and operating the Utica/Angels Hydro Electric Projects. Each of the member entities shall be responsible for paying one-half (1/2) of all UPA Project costs and liabilities, including annual operation, maintenance and replacement costs of the Project, and all costs of maintaining the Projects in compliance with requirements of the FERC or other regulatory authorities. The agreement establishes a separate and distinct entity, the Utica Power Authority (UPA). The UPA is not a component unit of the City.

Note 13: Risk Management
The City participates with other public entities in a joint venture under a joint powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

The City is covered for the first $1,000,000 of each general liability claim and $500,000 of each worker’s compensation claim through the CSJVRMA. The City has the right to receive dividends and the obligation to pay assessments based on a formula which among other expenses, charges the City’s account for liability losses under $50,000 and workers’ compensation losses under $50,000. The CSJVRMA purchases excess reinsurance from $1,000,000 to $15,000,000. The CSJVRMA participates in an excess pool which provides workers’ compensation coverage from $500,000 to $1,500,000 and purchases excess reinsurance above $1,500,000 to the statutory limit.

The CSJVRMA is a consortium of 55 cities in San Joaquin Valley, California. It was established under the provisions of California Government Code Section 6500, et. seq. The CSJVRMA is governed by a Board of Directors, which meets three to four times each year, consisting of one member appointed by each member city. The day-to-day business is handled by a management group employed by the CSJVRMA. The financial statements of CSJVRMA can be obtained at 1831 K Street, Sacramento, CA 95814.

The latest audited financial information and the most current information available for CSJVRMA for fiscal year ended June 30, 2021 is available at “csjvrma.org”.

City of Angels
Notes to Financial Statements
June 30, 2021
34 Note 14: Stewardship, Compliance and Accountability
A. Deficit Fund Balances/Net Position
At June 30, 2021, the TOT Roads Special Revenue Fund had a deficit fund balance of $75,447, and the SB 2 Housing Grant Special Revenue Fund had a deficit fund balance of $36,670. These deficits are expected to be cured with future revenues over expenditures and/or by transfers from the general fund.

B. Restatement
The City adopted the provisions of the Governmental Accounting Standard Board (GASB) Statement No. 84, Fiduciary Activities, which became effective during the year ended June 30, 2021. The intention of this Statement is to improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported.

The implementation of the Statement required the City to record prior period adjustments. As a result, the beginning net positions of Custodial Funds were restated and increased by $1,370,852.

C. Over Expended Budget
As of June 30, 2021 the budgets for four (4) general fund departments were over expended by $231,004.

Note 15: Revenue Limitations Imposed by California Proposition 218 Proposition 218, which was approved by the voters in November 1996, regulates the City’s ability to impose, increase, and extend taxes and assessments. Any new increase or extended taxes and assessments subject to the provisions of Proposition 218, requires voter approval before they can be implemented. Additionally, Proposition 218 provides that these taxes and assessments are subject to voter initiative and may be rescinded in the future years by the voters.

Note 16: Gann Limit
Total Subject Revenue 2020-21 $ 4,250,597
Amount of limit for 2020-21 4,365,668
Amount (under)/over limit $ (115,071)
Note 17: Commitments and Contingencies
Contingent Liabilities
Amounts received or receivable from grant agencies are subject to audit and adjustment by grantor agencies. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures that may be disallowed by the grantor cannot be determined at this time, although the City expects such amounts, if any, to be immaterial.

On September 6, 2011 the City received a Notice of Violation (“NOV”) from the Central Regional Water Quality Control Board (the Board) regarding violations associated with spills of wastewater at the spray field. The NOV indicated that the violations were subject to a penalty of $125,000, but the Board staff could recommend removing the penalty if the violations are cured and the City successfully contests the complaint. The City has implemented new procedures to avoid future similar violations. A liability has been recognized in the wastewater fund for $125,000 at June 30, 2021.

In the normal course of business, the City is subject to various lawsuits. Defense of lawsuits is typically handled by the City’s insurance carrier and losses, if any, are expected to be covered by insurance.

City of Angels
Notes to Financial Statements
June 30, 2021
35 Note 17: Commitments and Contingencies (Continued)
COVID 19
In December 2019, a novel strain of coronavirus has spread around the world resulting in business and social disruption. The coronavirus was declared a Public Health Emergency of International Concern by the World Health Organization on January 30, 2020. The operations and business results of City of Angels could potentially be adversely affected by this global pandemic. The extent to which the coronavirus may impact business activity or investment results will depend on future developments, which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of the coronavirus and the actions required to contain the coronavirus. The District has not included any contingencies in the financial statements specific to this issue.

Commitments
At June 30, 2021, the City had ongoing professional service contracts.

During the 2020/21 fiscal year the City entered into an agreement with the Calaveras Visitors Bureau (Bureau) whereby the Bureau leases the museum property from the City for $1 per year. The City in turn agreed to pay the Bureau $50,000 per year to operate the Museum. The Bureau has agreed to use all revenues generated from the performance of the services solely for performing the services, maintaining the museum, or making improvements to the museum. The term of the lease is from July 15, 2020 to July 15, 2025.

Note 18: Subsequent Events
Subsequent events were evaluated through June 3, 2022, the date the financial statements were available for distribution.

CITY OF ANGELS

REQUIRED SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

GENERAL FUND
June 30, 2021
36 Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
Revenues
Taxes
Property - secured/unsecured $ 630,000 $ 630,000 $ 666,970 $ 36,970 Sales 799,000 799,000 1,276,362 477,362
Transaction and usage tax 431,000 431,000 688,171 257,171 Transient occupancy 373,000 373,000 997,848 624,848
Real property transfer 20,000 20,000 38,016 18,016
Total taxes 2,253,000 2,253,000 3,667,366 1,414,366
Licenses and Permits
Business licenses 33,000 33,000 37,768 4,768
Building permits 94,500 94,500 115,265 20,765
Franchise fees 192,000 192,000 174,539 (17,461)
Total licenses and permits 319,500 319,500 327,572 8,072 Intergovernmental
Motor vehicle in lieu 300,000 300,000 305,040 5,040
Reimbursement - highway sweeping 4,600 4,600 (4,600)
Reimbursement - public safety 131,500 131,500 489,696 358,196 County grant 300 300
Cares act 50,907 50,907 50,907
Peace officers training 5,000 5,000 2,686 (2,314)
Total intergovernmental 492,007 492,007 848,628 356,621 Fines, Forfeitures and Penalties
Parking citations public safety reimbursements 20,600 20,600 10,627 (9,973) Total fines, forfeitures and penalties 20,600 20,600 10,627 (9,973) Charges for Current Services
Plan checking 102,500 102,500 71,555 (30,945)
Water sales
Developer fees 10,000 10,000 1,987 (8,013)
Administrative fees 23,600 23,600 23,163 (437)
Museum 10,896 10,896
Total charges for current services 136,100 136,100 107,602 (28,498) Use of Money and Property
Interest and investment income 45,000 45,000 9,785 (35,215) Rent 79,290 79,290 80,023 733
Total use of money and property 124,290 124,290 89,808 (34,483) Other
Insurance refund and legal recovery 6,000 6,000 7,337 1,337 Miscellaneous - all others 2,000 2,000 10,992 8,992
Total other 8,000 8,000 18,328 10,329
Total revenues $ 3,353,497 $ 3,353,497 $ 5,069,931 $ 1,716,434

CITY OF ANGELS

REQUIRED SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON SCHEDULE

GENERAL FUND (CONTINUED)
June 30, 2021
37 Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
Total revenues (continued) $ 3,353,497 $ 3,353,497 $ 5,069,931 $ 1,716,434 Expenditures
General Government
City council 23,454 23,454 8,298 15,156
City attorney 74,200 74,200 72,481 1,719
Finance and administration 240,620 247,120 247,498 (378) Total general government 338,274 344,774 328,277 16,497 Public Ways and Facilities/Transportation
Engineering 28,312 28,312 6,887 21,425
Building and planning 340,481 349,448 296,499 52,949
Street sweeping/maintenance 3,715 3,715 3,176 539
Public works 79,450 79,450 43,284 36,166
Total public ways and facilities/transportation 451,959 460,926 349,847 111,078 Public Safety
Fire 896,569 896,569 1,083,507 (186,938)
Police 1,655,727 1,655,727 1,433,501 222,225
Total public safety 2,552,295 2,552,295 2,517,009 35,287 Community Development
Museum 15,994 (15,994)
Visitors bureau 50,000 50,000 15,241 34,759
Community support 109,500 109,500 108,918 582
Parks 53,739 55,239 82,933 (27,694)
Total community development 213,239 214,739 223,086 (8,347) Debt Service
Principal 5,688 5,688 6,049 (361)
Interest 1,568 1,568 1,207 361
Total debt service 7,256 7,256 7,256 0
Capital Outlay
Structures and improvements 1,500 1,500 1,500
Equipment 124,008 108,541 77,473 31,068
Total capital outlay 125,508 110,041 77,473 32,568
Total expenditures 3,688,531 3,690,030 3,502,947 187,083 Excess (deficit) of revenues over expenditures
before other financing sources (uses) (335,034) (336,533) 1,566,984 1,903,517 Other Financing Sources (Uses)
Sale of assets
Operating transfers in 479,131 479,131 400,403 (78,728) Total other financing
sources (uses) 479,131 479,131 400,403 (78,728)
Net change in fund balances $ 144,097 $ 142,598 1,967,388 $ 1,824,789 Fund balance, beginning of fiscal year 2,610,530
Fund balance, end of fiscal year $ 4,577,918

CITY OF ANGELS

REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF THE PLAN’S PROPORTIONATE SHARE OF THE NET PENSION

LIABILITY
June 30, 2021
38 Reporting Date
CalPERS-Miscellaneous Plans
6/30/2015
6/30/2016 $2,317,646
6/30/2017 $2,789,317
6/30/2018 $3,231,285
6/30/2019 $3,014,197
6/30/2020 $3,302,784
6/30/2021 $3,852,417
CalPERS-Safety Plans
6/30/2015
6/30/2016 $1,628,110
6/30/2017 $1,971,194
6/30/2018 $2,223,383
6/30/2019 $2,169,645
6/30/2020 $2,352,635
6/30/2021 0.04042% $2,692,795 $962,855 279.67% 69.98%

69.78%
$873,005

0.03698% $810,991 267.53% 70.37%
$654,449

0.03721% 254.68% 70.01%

74.60%
234.33%

0.08029% $1,708,084 75.94%

0.03769% $911,212 258.19%
230.87%

0.04088%

0.08248% $1,148,102
City's proportion City's proportionate of the net pension liability 163.30%

0.07682% $1,898,683 $1,384,358 137.15%
$1,706,505
of the net pension
liability (asset) liability (asset) employee payroll covered-employee payroll the total pension liability 135.81%
Plan fiduciary net position
share of the net pension City's covered (asset) as a percentage of its as a percentage of

79.41%

0.08197% $1,517,642
City's proportionate share

0.08448% 76.07%

0.07998%
$1,533,540

0.03806% $804,721
287.67%

0.03951%
244.95%

0.09133% $1,100,364 350.10%
212.91% 72.11%
$705,201
$1,365,455

74.10%
220.75% 75.04%

72.63%

71.70%

75.06%
The schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10-year trend is compiled, only information for those years for which information is available is presented.

CITY OF ANGELS

REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE OF CITY PENSION CONTRIBUTIONS
June 30, 2021
39 Reporting Date
CalPERS-Miscellaneous Plans
6/30/2015
6/30/2016 $339,319 ($339,319)
6/30/2017 $364,769 ($364,769)
6/30/2018 $368,568 ($368,568)
6/30/2019 $371,970 ($371,970)
6/30/2020 $319,125 ($319,125)
6/30/2021 $346,073 ($346,073)
CalPERS-Safety Plans
6/30/2015
6/30/2016 $223,426 ($223,426)
6/30/2017 $245,124 ($245,124)
6/30/2018 $251,548 ($251,548)
6/30/2019 $272,348 ($272,348)
6/30/2020 $314,983 ($314,983)
6/30/2021 $349,690 ($349,690) $0 $962,855 36.32%

27.80%
$0 $911,212 34.57%
$0 $810,991 33.58%
Contractually Contribution
Contributions in relation Contribution as a
to the contractually percentage of covered

27.24%

21.36%

24.29%
$0 $1,706,505
City's covered
deficiency (excess) employee payroll employee payroll

28.81%
$0
$1,708,084
$654,449
$0
required contribution

19.88%
$0 21.80%
$227,418 34.75%
$1,384,358
($227,418)
$301,836
$0 $1,517,642
$0
$0
$0 $1,100,364 31.45%

30.46%
$0 $705,201 31.68%
$804,721
($301,836)
$1,148,102
required contribution
$0 $873,005
$0 $1,365,455
The schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10-year trend is compiled, only information for those years for which information is available is presented.

CITY OF ANGELS

REQUIRED SUPPLEMENTARY INFORMATION

OTHER POSTEMPLOYMENT BENEFITS (OPEB) PLAN SCHEDULE OF
CHANGES IN THE CITY’S NET OPEB LIABILITY AND RELATED RATIOS JUNE 30, 2021
40 Total OPEB Liability 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Service cost $ 411,801 $ 298,211 $ 289,525 $ 289,525
Interest 122,211 153,023 127,292 113,643
Changes in benefit terms
Differences between expected and actual experience (157,186) Changes of assumptions 81,974 867,042
Change in fiduciary net position - -
Benefit payments** (82,431) (31,950) (63,938)
Net change in total OPEB liability 376,369 1,286,326 416,817 339,230 Total OPEB liability-beginning (a). 5,162,167 3,875,841 3,459,024 3,119,794 Total OPEB liability-ending (b) $ 5,538,536 $ 5,162,167 $3,875,841 $3,459,024 Plan Fiduciary Net Position
Contributions-employer ** $ - $ 32,544 $ 27,798 $ 68,694 Net investment income 625 490 563
Benefit payments (31,950) (29,196) (63,938)
Adjust for redesignation of trust (45,939)
Net change in plan fiduciary net position (45,939) 1,219 (908) 5,319 Plan fiduciary net position-beginning (c) 45,939 44,720 45,628 40,309 Plan fiduciary net position-ending (d) $ - $ 45,939 $ 44,720 $ 45,628 Net OPEB liability-beginning (a)-(c) $ 5,116,228 $ 3,831,121 $3,413,396 $3,079,485 Net OPEB liability-ending (b)-(d) $ 5,538,536 $ 5,116,228 $3,831,121 $3,413,396 Plan fiduciary net position as a percentage of the total OPEB liability 0% 1% 1% 1% Covered-employee payroll $ 2,379,363 $ 2,059,314 $2,176,446 $2,390,647 District's net OPEB liability as a percentage of covered-employee payroll 233% 248% 176% 143% Measurement date 6/30/2021 6/30/2020 6/30/2018 6/30/2018 * Amounts presented above were determined as of June 30. Additional years will be presented as they become available.
**Amount includes implicit subsidy associated with benefits paid.

CITY OF ANGELS

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
June 30, 2021
41 Budgets and Budgetary Accounting
As required by the laws of the State of California, the City prepares and legally adopts a final balanced operating budget. Public hearings were conducted on the proposed final budget to review all appropriations and the sources of financing. Because the final budget must be balanced, any shortfall in revenue requires an equal reduction in financing requirements.

Budgets for the general, special revenue, debt service and capital project funds are adopted on the modified accrual basis of accounting. The budgets for the general and special revenue funds are the only legally adopted budgets. Budgets for the debt service, capital project funds and proprietary funds are used for management and control purposes only.

At the fund level, actual expenditures cannot exceed budgeted appropriations. In order to accommodate operational changes that may result during the course of a budget year, management can modify in line items of a budget, not to exceed 20% of said line item, with the limitation that the overall departmental budget shall not be exceeded without Council approval.

The budgetary data presented in the accompanying financial statements includes all revisions approved by the City Council.

CITY OF ANGELS
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2021
42 Special Capital
Revenue Project
Funds Funds Total
Assets
Restricted cash and investments $ 939,248 $1,280,814 $ 2,220,062 Receivables 152,394 152,394
Interest receivable 247,246 247,246
Due from other governments 18,610 18,610
Loans receivable 910,483 910,483
Total assets $ 2,267,981 $1,280,814 $ 3,548,795
Liabilities and Fund Balances
Liabilities
Accounts payable $ 21,304 $ 11,374 $ 32,678
Accrued wages 1,643 1,643
Unearned revenue 10,055 285,349 295,404
Due to other funds 168,004 168,004
Advance from other funds 34,406 34,406
Total liabilities 235,412 296,723 532,135
Deferred Inflows of Resources
Unavailable revenue 274,246 274,246
Total deferred inflows of resources 274,246 274,246
Fund Balances
Restricted 959,957 984,091 1,944,048
Nonspendable 910,483 910,483
Unassigned (112,117) (112,117)
Total fund balance 1,758,323 984,091 2,742,414
Total liabilities, deferred inflows
of resources and fund balances $ 2,267,981 $1,280,814 $ 3,548,795

CITY OF ANGELS
Combining Statement of Revenues, Expenditure and
Changes in Fund Balances
Nonmajor Governmental Funds
June 30, 2021
43 Special Capital
Revenue Project
Funds Funds Total
Revenues
Taxes and assessments $ 410,649 $ - $ 410,649
Intergovernmental 535,392 53,451 588,843
Use of money and property 2,893 3,885 6,778
Developer contributions 44,499 44,499
Charges for services 380,266 380,266
Total revenues 1,329,200 101,835 1,431,035
Expenditures
Current:

Public ways and facilities/
transportation 630,926 105,000 735,926
Public safety 12,696 12,696
Community development 338,367 9,770 348,137
Capital outlay 8,778 8,778
Total expenditures 969,293 136,244 1,105,537
Excess (deficit) of revenues
over expenditures 359,907 (34,409) 325,498
Other Financing Sources (Uses)
Operating transfers in
Operating transfers out (424,358) (42,042) (466,400)
Total other financing
sources (uses) (424,358) (42,042) (466,400)
Net change in fund balances (64,451) (76,451) (140,902) Fund balances, beginning of fiscal year 1,822,774 1,060,542 2,883,316 Fund balances, end of fiscal year $ 1,758,323 $ 984,091 $ 2,742,414

CITY OF ANGELS
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2021
44 TOT
Gas Local Utica Power L&L Public Emergency TOT TOT CDBG SB 2 Tax Transportation Authority District Safety Service Roads Tourism Housing Housing Grant Tobacco Grant FEMA Totals Assets
Restricted cash and investments $288,294 $ 36,356 $ 328,522 $ 87,007 $ 52,041 $ 7,043 $ - $ 9,826 $ 116,370 $ - $ - $ 13,789 $ 939,248 Receivables 13,929 42,521 27,000 68,944 152,394
Interest receivable 247,246 247,246
Due from other governments 9,092 9,518 18,610
Loans receivable 910,483 910,483
Total assets $302,223 $ 36,356 $ 371,043 $ 96,099 $ 61,559 $ 7,043 $ - $ 9,826 $1,301,099 $ - $ 68,944 $ 13,789 $2,267,981 Liabilities Deferred Inflows and Fund Balances
Liabilities
Accounts payable $ 1,080 $ - $ - $ 8,244 $ - $ - $ 1,781 $ - $ - $ 10,200 $ - $ - $ 21,304 Accrued wages 566 1,077 1,643
Unearned revenue 10,055 10,055
Due to other funds 72,590 26,470 68,944 168,004
Advance from other fund 34,406 34,406
Total liabilities 1,646 42,650 10,055 75,447 36,670 68,944 235,412 Deferred Inflows of Resources
Unavailable revenue 274,246 274,246
Total deferred inflows of resources 274,246 274,246
Fund Balances
Restricted 300,577 36,356 371,043 53,449 51,504 7,043 9,826 116,370 13,789 959,957 Nonspendable for loans 910,483 910,483
Unassigned (75,447) (36,670) (112,117)
Total fund balance 300,577 36,356 371,043 53,449 51,504 7,043 (75,447) 9,826 1,026,853 (36,670) 13,789 1,758,323 Total liabilities deferred inflows
and fund balances $302,223 $ 36,356 $ 371,043 $ 96,099 $ 61,559 $ 7,043 $ - $ 9,826 $1,301,099 $ - $ 68,944 $ 13,789 $2,267,981

CITY OF ANGELS
Combining Revenues, Expenditures, and
Changes in Fund Balances
Nonmajor Special Revenue Funds
June 30, 2021
45 TOT
Gas Local Utica Power L&L Public Emergency TOT TOT CDBG SB 2 Tax Transportation Authority District Safety Service Roads Tourism Housing Housing Grant Tobacco Grant FEMA Totals Revenues
Taxes and assessments $ - $ - $ - $ 180,012 $ - $ 76,881 $ 76,878 $ 76,878 $ - $ - $ - $ - $ 410,649 Intergovernmental 179,439 41,454 141,724 46,758 112,278 13,739 535,392 Use of money and property 1,087 180 426 309 186 24 564 67 50 2,893 Charges for services 380,266 380,266
Total revenues 180,526 41,634 380,692 180,321 141,910 76,881 76,878 76,902 564 46,825 112,278 13,789 1,329,200 Expenditures
Public ways and facilities/
transportation 83,437 415,000 132,489 630,926
Public safety
Community development 141,700 73,378 42,456 80,833 338,367 Capital outlay -
Total expenditures 83,437 415,000 141,700 132,489 73,378 42,456 80,833 969,293 Excess (deficit) of revenues
Over Expenditures 97,089 41,634 (34,308) 38,621 141,910 76,881 (55,611) 3,524 (41,892) (34,008) 112,278 13,789 359,907 Other Financing Sources (Uses)
Operating transfers in -
Operating transfers out (65,997) (30,000) (132,205) (76,878) (7,000) (112,278) - (424,358) Total other financing
sources (uses) (65,997) (30,000) (132,205) (76,878) (7,000) (112,278) (424,358) Net change in fund balances 31,092 11,634 (34,308) 38,621 9,705 3 (55,611) (3,476) (41,892) (34,008) 13,789 (64,451) Fund balances, beginning of fiscal year 269,485 24,722 405,351 14,828 41,799 7,040 (19,836) 13,302 1,068,745 (2,662) 1,822,774 Fund balances, end of fiscal year $ 300,577 $ 36,356 $371,043 $ 53,449 $ 51,504 $ 7,043 $ (75,447) $ 9,826 $ 1,026,853 $ (36,670) $ - $ 13,789 $ 1,758,323

CITY OF ANGELS
Combining Balance Sheet
Nonmajor Capital Project Funds
June 30, 2021
46 Park Police Transportation Fire Parking
Impact Fees Impact Fees Impact Fees Impact Fees Impact Fees USDA Grant Totals Assets
Restricted cash and investments $ 11,332 $ 38,832 $ 917,522 $ 298,791 $ 14,337 $ - $ 1,280,814 Total assets $ 11,332 $ 38,832 $ 917,522 $ 298,791 $ 14,337 $ - $ 1,280,814 Liabilities
Accounts payable $ 4,551 $ - $ - $ 6,823 $ - $ - $ 11,374 Unearned revenue 285,349 285,349
Total liabilities 4,551 292,172 296,723
Fund Balances
Restricted 6,781 38,832 917,522 6,619 14,337 984,091
Total fund balance 6,781 38,832 917,522 6,619 14,337 984,091 Total liabilities, deferred inflows
of resources and fund balances $ 11,332 $ 38,832 $ 917,522 $ 298,791 $ 14,337 $ - $ 1,280,814

CITY OF ANGELS
Combining Revenues, Expenditures, and
Changes in Fund Balances
Nonmajor Capital Project Funds
June 30, 2021
47 Park Police Transportation Fire Parking
Impact Fees Impact Fees Impact Fees Impact Fees Impact Fees USDA Grant Totals Revenues
Intergovernmental $ - $ - $ - $ 14,651 $ - $ 38,800 $ 53,451 Developer contributions 5,633 1,462 34,623 2,781 44,499 Use of money and property 45 141 3,602 45 52 3,885
Total revenues 5,678 1,603 38,225 17,477 52 38,800 101,835 Expenditures
Public ways and facilities/
transportation 105,000 105,000
Public safety 12,696 12,696
Community development 9,770 9,770
Capital outlay 8,778 8,778
Total expenditures 9,770 105,000 21,474 136,244
Excess (deficit) of revenues
over expenditures (4,092) 1,603 (66,775) (3,997) 52 38,800 (34,409) Other Financing Sources (Uses)
Operating transfers in
Operating transfers out (1,454) (1,788) (38,800) (42,042) Total other financing
sources (uses) (1,454) (1,788) (38,800) (42,042)
Net change in fund balances (4,092) 149 (66,775) (5,785) 52 (76,451) Fund balances, beginning of fiscal year 10,873 38,683 984,297 12,404 14,285 1,060,542 Fund balances, end of fiscal year $ 6,781 $ 38,832 $ 917,522 $ 6,619 $ 14,337 $ - $ 984,091

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 DATE: June 3, 2022
TO: Larry Bain
FROM: Rebecca Callen, City Administrator
RE: MANAGEMENT RESPONSE TO JUNE 30, 2021 MANAGEMENT LETTER FS 2021-001: The City Administrator started with the City of Angels on February 7, 2022, and immediately began identifying areas related to accounting and finance activities that will need to be corrected. A request to create a position of Finance Director with a strong background in governmental accounting was approved by Council and the position was filled in May 2022.

RAMS, who had been doing the accounting for the City is no longer involved in the day-to-day accounting functions and all accounting and finance is now in-house to add controls and oversight of those functions that were absent before.

Accounting procedures, chart of account changes, project management utilization, and regular reviews are occurring to ensure that these types of material journal entries will no longer occur.

FS 2021-002: This issue was identified just prior to the City Administrator coming on. Additionally, it is being discussed to change the overall compensation structure of the Fire Chief to eliminate this administrative fee and/or engine surcharge altogether.

FS 2021-003: The addition of the Finance Director and the new City Administrator will address these types of issues. Staff is currently going over the rate structure, reconciliation of rate to charge for water and sewer rates, as well as identifying practices versus policy in collections and billing. The City Administrator is also working on a full write-up of rules and regulations for water and wastewater to ensure compliance with the rate study and law.

FS 2021-005: This is an additional issue that will be addressed as discussed above.

CITY OF ANGELS

MANAGEMENT LETTER
FOR FISCAL YEAR ENDED JUNE 30, 2021
1 LARRY BAIN, CPA
An Accounting Corporation
____________________________________________________________________________________ 2148 Frascati Drive, El Dorado Hills, CA 95762 / 916.601-8894 [email protected]

COMMUNICATION OF SIGNIFICANT DEFICIENCIES AND MATERIAL WEAKNESSES To the City Council
City of Angels, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America the financial statements of the governmental activities, the business-type activities, each major fund, the aggregate remaining fund information and fiduciary fund of City of Angels as of and for the fiscal year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise City of Angels basic financial statements and have issued our report thereon dated May 16, 2022.

Internal Control Over Financial Reporting
In planning and performing our audit, we considered City of Angels (City) internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over financial reporting. Accordingly we do not express an opinion on the effectiveness of the City’s internal control over financial reporting.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency or a combination of deficiencies in internal control, such that there is a reasonable possibility that material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis.

Our consideration of the internal control over financial reporting was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses and, therefore, there can be no assurance that all such deficiencies have been identified. We consider findings 2021-001 and 2021-002 in the following findings and recommendations to be deficiencies in internal control that we consider to be material weaknesses.

A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider finding 2021-003 in the following schedule of findings to be a significant deficiency in the City’s internal control.
2 Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal controls over financial reporting and the result of that testing, and not to provide an opinion on the effectiveness of the City’s internal control. This report is an integral part of an audit performed in accordance with auditing standards generally accepted in the United States of America in considering the City’s internal control over financial reporting and accordingly this report is not suitable for any other purpose.

This communication is intended solely for the information and use of the City Council and management, and is not intended to be and should not be used by anyone other than these specified parties.

Larry Bain, CPA,
An Accounting Corporation
May 16, 2022

CITY OF ANGELS
Schedule of Findings
JUNE 30, 2021
3 Significant Deficiencies Determined to be Material Weaknesses FS 2021-001: During our audit we proposed material journal entries to reclassify $84,604 from expense to capital outlay for the backwash handling project. The asset was recorded in the depreciation schedule, however it was not reclassified from the expense account to capital outlay. We recorded a journal entry to reclassify $285,349 from revenue to deferred revenue to recognize the amount of the CalOES power resiliency grant advance that was unspent as of June 30, 2021. We recorded a journal entry to reclassify $27,927 employee health premium deductions that were recorded as a credit to prepaid expense when withheld, but recorded to health insurance expense when paid. We also proposed journal entries that were not material to the financial statements to reclassify a principal payment on debt from prepaid expense to a reduction in debt, to true up the MidAmerica OPEB trust account, to agree compensated absences to the schedule and to reduce the Title 22 receivable by $43,148 in the sewer fund. We have proposed material adjustments in prior audits.

Per review of the depreciation schedule we noted the City did not add $2,055,775 construction in progress for the ATP Angels Creek sidewalk construction project, we added the project expense to the CIP schedule.

Recommendation: The City finance manager position became vacant during preparation for this year’s audit, we would not expect this condition to continue for future audits. We recommend in future audits the finance department review accounts for existence and completeness and verify that capital expense recorded in the general ledger agrees to the additions recorded in the capital asset schedule.

FS 2021-002: During our testing of 2021 payroll we noted the Fire Chief contract specifies the position will receive the 10% administration fee that is received from Cal Fire for Strike Team reimbursements.

We noted the Fire Chief was receiving the 10% administration fee, plus the 10% engine surcharge.

Furthermore we noted these payments were paid through accounts payable as opposed to payroll. These payments are required to be paid through payroll, subject to payroll tax withholdings. We noted $45,862 had been paid out in the 2020/21 fiscal year.

Recommendation: We recommend the City clarify if the intent of the Fire Chief contract is to pay out only the 10% administration fee, or if it should also include the 10% engine surcharge. Furthermore we recommend the City consider amending the 941’s to recognize the past payments that should have been processed through payroll with the required employee and employer payroll tax withholdings. This could require the Fire Chief to reimburse the City for the employee portion of payroll taxes that should have been withheld.

CITY OF ANGELS
Schedule of Findings
JUNE 30, 2021
4 Significant Deficiency Not Deemed Material Weakness
FS 2021-003: During our testing of 2020/21 fiscal year water consumption rates we noted the City did not update the rate change in the billing system and as a result was charging $1.24 per cubic foot of water (748 gallons) as opposed to $1.34 per cubic foot. Per subsequent review we noted the rate was changed for the 2021/22 fiscal year consumption rate.

Recommendation: We recommend the City perform internal checks to verify the amount billed for water usage agrees to the authorized fee schedule.

FS 2021-005: During our testing of water billing we noted the City was charging customers per meter as opposed to per unit. We noted one apartment with 8 units was paying $120 per month for the base charge whereas a single residence pays $34.50 base charge.

Recommendation: We recommend the City review the fee structure for multi-unit base charges to determine if they are equitable when compared to single resident charges, and are in accordance with the fee resolution for water charges. 5 LARRY BAIN, CPA
An Accounting Corporation
_________________________________________________________________________________________ 2148 Frascati Drive, El Dorado Hills, CA 95762 / 916.601-8894 [email protected]
May 16, 2022
To the City Council
City of Angels Camp
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, the aggregate remaining fund information and fiduciary fund of City of Angels Camp for the year ended June 30, 2021, and have issued our report thereon dated May 16, 2022. Professional standards require that we provide you with the following information related to our audit.

Our responsibility under U.S. Generally Accepted Auditing Standards As stated in our engagement letter dated June 16, 2021, our responsibility, as described by professional standards, is to express opinions about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve you or management of your responsibilities.

Planned Scope and Timing of the Audit
We performed the audit beginning March 7, 2022 and issued the report in May 2022. Fieldwork and report issuance were delayed as a result of scheduling issues caused by the pandemic and staff turnover.

Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. In accordance with the terms of our engagement letter, we will advise management about the appropriateness of accounting policies and their application. The significant accounting policies used by City of Angels Camp are described in Note 1 to the financial statements. No new accounting policies were adopted during the 2020-2021 fiscal year. We noted no transactions entered into by the governmental unit during the year for which there is a lack of authoritative guidance or consensus.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events.

Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate(s) affecting the financial statements was (were):

Management’s estimate of the useful lives of assets for calculating depreciation expense is based on GFOA recommended useful lives. We evaluated the key factors and assumptions used to develop the useful life estimates in determining that it is reasonable in relation to the financial statements taken as a whole.

Management’s estimate in allocating salaries and indirect costs to governmental and business type funds are based on actual timesheets as well as estimated percentages of certain employee and management time based on historical activity. We reviewed the allocations and assumptions used by management in determining reasonableness to the financial statements.
6 Difficulties Encountered in performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. We provided management with all known adjusting entries and after review all entries were posted to the accounting system.

We prepared entries to convert from the fund financial statement presentation to government-wide presentation.

Disagreements with Management
For purpose of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We reported no disagreements with management.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated May 16, 2022.

Management Consultation with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the governmental unit’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the governmental unit’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

This information is intended solely for the use of the City Council and management of City of Angels Camp and is not intended to be and should not be used by anyone other than these specified parties.

Very truly yours,
Larry Bain, CPA
City of Angels Council Meeting
JUNE 21, 2022 REGULAR ITEM C

C. Approval of Contract and Scope of Work with Destination Angels Camp (DAC), 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 DATE: June 21, 2022
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: DISCUSSION AND DIRECTION OF DESTINATION ANGELS CAMP 2022-23 SCOPE OF

SERVICES

RECOMMENDATION
Accept the 2022-23 Scope of Services submitted by Destination Angels Camp and approve the contribution of $55,000, as recommended in the 2022-23 Final Budget.

BACKGROUND
The City of Angels has partnered with Destination Angels Camp (DAC) since 2012. The City has made annual contributions since that time, depending on project deliverables that DAC was involved in. -
10,000.00
20,000.00
30,000.00
40,000.00
50,000.00
60,000.00
70,000.00
80,000.00
90,000.00
DAC Contribution History

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

DISCUSSION
The purpose of DAC is to avail Economic Development services to businesses and those that want to come to the City of Angels. The City Administrator asked for a thorough scope of services response based on the following recommendations:

Develop a Robust Economic Development Toolkit We want to clearly identify and provide access to incentives and programs that will attract new businesses, retain, and expand existing businesses, and provide support to small businesses and entrepreneurs. The toolkit would be tailored to include local, state, and federal incentives and programs that will best drive the City economy.

Tell the City of Angels Story We want to highlight the successes of the City, its uniqueness, and the positive aspects that the community offers to change negative perceptions, attract investment, celebrate accomplishments, showcase its advantages, and inspire others.

Support Small Businesses by Serving Their Needs We want to be a resource to the City’s small businesses to help them grow and prosper, provide programs and services that support their success, connect them to funding opportunities to help meet their capital needs, and reduce the city’s carbon footprint by increasing our shop local opportunities.

Continue to Build a Thriving Entrepreneur Ecosystem We want to grow diverse entrepreneurs, retain young talent, identify technical support and resources to help start-ups grow, create linkages to schools, colleges, and the private sector as a support system, and seek champions and conveners to promote entrepreneurs and build awareness.

Attract and Retain High Caliber Businesses We want to provide the City residents with quality jobs that provide advancement opportunities, health benefits, and financial support, encourage long-term investment in the community, increase tax revenues to enhance City services, and build wealth for City residents.

Make Data-driven Decisions We want to invest in intel and maintain key metrics that provide concise information about relevant factors such as economic performance, market shifts, industry trends, and other critical data necessary to attract investment and jobs, and show residents and policymakers where improvements are needed.

Define Our Role in Workforce Development We want to collaborate with partners to offer training and support for the business community, seek input from the business community on its

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 talent needs, identify gaps in workforce needs and find solutions to address them, and re-skill or upskill the existing workforce.

Debbie Ponte, with input from the DAC Board, responded with a thorough scope of services for consideration.

FINANCIAL IMPACT
The 2022-23 Final Budget recommendation includes $55,000 for DAC funding.

Attachments:

DAC Proposed Scope of Services

This Agreement is made and entered into as of the 1st day of July 2022 by and between the CITY OF ANGELS, a municipal corporation ("CITY"), and DESTINATION ANGELS CAMP (“CONTRACTOR").

RECITALS:

A. CITY desires to retain CONTRACTOR to render professional services as set forth in this Agreement.

AGREEMENT

1. Scope of Services. The CONTRACTOR shall furnish the following services in a professional manner:
“CONTRACTOR shall perform the services described in Exhibit A, Scope of Work, which is attached hereto and incorporated herein by reference. All such work shall be in strict accordance with applicable local, State, and Federal laws, regulations, and guidelines.”

2. Time of Performance. The services of CONTRACTOR are to commence upon execution of this Agreement and shall continue for a period of one year.

3. Compensation. Compensation to be paid to CONTRACTOR shall be no more than $55,000 during the fiscal year.

In no event shall CONTRACTOR's compensation exceed $55,000, during the fiscal year without additional written authorization from the CITY. Payment by CITY under this Agreement shall not be deemed a waiver of defects, even if such defects were known to the CITY at the time of payment.

4. Method of Payment. CONTRACTOR shall submit monthly billings to CITY describing the work performed during the preceding month aligning to tasks and work efforts as detailed in the 2022-23 DAC Scope of Services.

CONTRACTOR's bills shall include a brief description of the services performed, the date the services were performed, the number of hours spent and by whom, and a description of any reimbursable expenditures. CITY shall pay CONTRACTOR no later than 30 days after approval of the monthly invoice by CITY staff.

5. Extra Work. At any time during the term of this Agreement, CITY may request that CONTRACTOR perform Extra Work. As used herein, "Extra Work" means any work which is determined by CITY to be necessary for the proper completion of the Project, but which the parties did not reasonably anticipate would be necessary at the execution of this Agreement. CONTRACTOR shall not perform, nor be compensated for, Extra Work without written authorization from CITY.

6. Termination. This Agreement may be terminated by the CITY immediately for cause or by either party without cause upon fifteen days’ written notice of termination. Upon termination, CONTRACTOR shall be entitled to compensation for services performed up to the effective date of termination.

7. Ownership of Documents. All records prepared by and for CONTRACTOR, its officers, employees and agents, and subcontractors in the course of implementing this Agreement, except working notes and internal documents, shall become the property of the CITY upon payment to CONTRACTOR for such work, and the CITY shall have the sole right to use such materials in its discretion without further compensation to CONTRACTOR or to any other party. CONTRACTOR shall, at CONTRACTOR's expense, provide such documents and other writings to CITY upon written request by CITY. CONTRACTOR shall not be responsible for any unauthorized modification or use of such information for other than its intended purpose.

8. CONTRACTOR's Books and Records.
a. CONTRACTOR shall maintain any and all ledgers, books of account, invoices, vouchers, canceled checks, and other records or documents evidencing or relating to charges for services, or expenditures and disbursements charged to CITY for a minimum period of three (3) years, or for any longer period required by law, from the date of final payment to CONTRACTOR to this Agreement.
b. CONTRACTOR shall maintain all documents and records which demonstrate performance under this Agreement for a minimum period of three (3) years, or for any longer period required by law, from the date of termination or completion of this Agreement.
c. Any records or documents required to be maintained pursuant to this Agreement shall be made available for inspection or audit, at any time during regular business hours, upon written request by the CITY Administrator, CITY Attorney, CITY Auditor, or a designated representative of these officers. Copies of such documents shall be provided to the CITY for inspection at CITY Hall when it is practical to do so. Otherwise, unless an alternative is mutually agreed upon, the records shall be available at CONTRACTOR's address indicated for receipt of notices in this Agreement.
d. Where CITY has reason to believe that such records or documents may be lost or discarded due to dissolution, disbandment, or termination of CONTRACTOR's business, CITY may, by written request by any of the abovenamed officers, require that custody of the records be given to the CITY and that the records and documents be maintained in CITY Hall. Access to such records and documents shall be granted to any party authorized by CONTRACTOR, CONTRACTOR's representatives, or CONTRACTOR's successor-in-interest.

9. Independent Contractor. It is understood that CONTRACTOR, in the performance of the work and services agreed to be performed, shall act as and be an independent contractor and shall not act as an agent or employee of the CITY. CONTRACTOR shall obtain no rights to retirement benefits or other benefits which accrue to CITY's employees, and CONTRACTOR hereby expressly waives any claim it may have to any such rights.

10. Interest of CONTRACTOR. CONTRACTOR (including principals, associates, and professional employees) covenants and represents that it does not now have any investment or interest in real property and shall not acquire any interest, direct or indirect, in the area covered by this Agreement or any other source of income, interest in real property or investment which would be affected in any manner or degree by the performance of CONTRACTOR's services hereunder. CONTRACTOR further covenants and represents that in the performance of its duties hereunder no person having any such interest shall perform any services under this Agreement.

CONTRACTOR is not a designated employee within the meaning of the Political Reform Act because CONTRACTOR:
a. will conduct research and arrive at conclusions with respect to his/her rendition of information, advice, recommendation, or counsel independent of the control and direction of the CITY or of any CITY official, other than normal agreement monitoring; and
b. possesses no authority with respect to any CITY decision beyond rendition of information, advice, recommendation, or counsel. (FPPC Reg. 18700(a)(2).)

11. Professional Ability of CONTRACTOR. CITY has relied upon the professional training and ability of CONTRACTOR to perform the services hereunder as a material inducement to enter into this Agreement. CONTRACTOR shall therefore provide properly skilled professional and technical personnel to perform all services under this Agreement. All work performed by CONTRACTOR under this Agreement shall be in accordance with applicable legal requirements and shall meet the standard of quality ordinarily to be expected of competent professionals in CONTRACTOR's field of expertise.

12. Compliance with Laws. CONTRACTOR shall use the standard of care in its profession to comply with all applicable federal, state, and local laws, codes, ordinances, and regulations.

13. Licenses. CONTRACTOR represents and warrants to CITY that it has all licenses, permits, qualifications, insurance, and approvals of whatsoever nature which are legally required of CONTRACTOR to practice its profession.

CONTRACTOR represents and warrants to CITY that CONTRACTOR shall, at its sole cost and expense, keep in effect or obtain at all times during the term of this Agreement, any licenses, permits, insurance, and approvals which are legally required of CONTRACTOR to practice its profession.

14. Indemnity. CONTRACTOR shall indemnify and hold harmless CITY, its elected and appointed officials, officers, employees, and volunteers (collectively, “CITY”) from losses, costs, liabilities, and expenses for any damage, injury, or death (collectively, “Liability”) arising directly or indirectly from or connected with the services provided under this Agreement to the extent that such Liability is caused by the negligence or willful misconduct of CONTRACTOR, its officers, employees, agents, contractors, subcontractors, CONTRACTORs, or any person under its direction or control and shall make good to and reimburse CITY for any expenditures, including reasonable attorneys’ fees, the CITY may incur by reason of such matters. CONTRACTOR’s obligations under this Section shall exist regardless of concurrent negligence or willful misconduct on the part of the CITY or any other person; provided, however, that CONTRACTOR shall not be required to indemnify CITY for the proportion of Liability a court determines is attributable to the negligence or willful misconduct of the CITY. The CITY acknowledges that this indemnity does not require the CONTRACTOR to provide an up-front legal defense to the CITY. This indemnification clause shall survive the termination or expiration of this Agreement.

CONTRACTOR further agrees to provide, at CONTRACTOR’s expense, reasonable assistance to the CITY in responding to third-party claims to the extent such claims implicate the quality of the CONTRACTOR’s performance under this Agreement, which assistance shall include selection, management, and compensation of expert witnesses as necessary to substantiate or defend the quality of the CONTRACTOR’s performance under this Agreement, as well as making CONTRACTOR’s employees and project work product available as reasonably necessary to assist in the defense of such claims. This shall not preclude the CITY from recovering its reasonable attorneys’ fees and defense costs in responding to third-party claims to the extent such claims are found to have been caused by the CONTRACTOR’s negligence or willful misconduct.

15. Insurance Requirements.
a. CONTRACTOR, at CONTRACTOR's own cost and expense, shall procure and maintain, for the duration of the contract, the following insurance policies:
i. Workers' Compensation Coverage. CONTRACTOR shall maintain Workers' Compensation Insurance and Employer's Liability Insurance for his/her employees in accordance with the laws of the State of California.

In addition, the CONTRACTOR shall require each subcontractor to similarly maintain Workers' Compensation Insurance and Employer's Liability Insurance in accordance with the laws of the State of California for all of the subcontractor's employees. Any notice of cancellation or non-renewal of all Workers' Compensation policies must be received by the CITY at least thirty (30) days prior to such change.

The insurer shall agree to waive all rights of subrogation against CITY, its officers, agents, employees, and volunteers for losses arising from work performed by CONTRACTOR for CITY. ii. General Liability Coverage. CONTRACTOR shall maintain commercial general liability insurance in an amount not less than two million dollars ($2,000,000) per occurrence for bodily injury, personal injury, and property damage. If a commercial general liability insurance form or other form with a general aggregate limit is used, either the general aggregate limit shall apply separately to the work to be performed under this Agreement or the general aggregate limit shall be at least twice the required occurrence limit.
iii. Automobile Liability Coverage. CONTRACTOR shall maintain automobile liability insurance covering bodily injury and property damage for all activities of the CONTRACTOR arising out of or in connection with the work to be performed under this Agreement, including coverage for owned, hired, and nonowned vehicles, in an amount of not less than two million dollars ($2,000,000) combined single limit for each occurrence.
iv. Professional Liability Coverage. CONTRACTOR shall maintain professional errors and omissions liability insurance for protection against claims alleging negligent acts, errors, or omissions which may arise from CONTRACTOR's operations under this Agreement, whether such operations be by the CONTRACTOR or by its employees, subcontractors, or sub-CONTRACTORs. The amount of this insurance shall not be less than two million dollars ($2,000,000) on a claims-made annual aggregate basis, or a combined single limit per occurrence basis.
b. Endorsements. Each general liability and automobile liability insurance policy shall be with insurers possessing a Best's rating of no less than A: VII and shall be endorsed with the following specific language:
i. The CITY, its elected or appointed officers, officials, employees, agents, and volunteers are to be covered as additional insured with respect to liability arising out of work performed by or on behalf of the CONTRACTOR, including materials, parts, or equipment furnished in connection with such work or operations.
ii. This policy shall be considered primary insurance as respects the CITY, its elected or appointed officers, officials, employees, agents, and volunteers. Any insurance maintained by the CITY, including any self- insured retention the CITY may have, shall be considered excess insurance only and shall not contribute to it.
iii. This insurance shall act for each insured and additional insured as though a separate policy had been written for each, except with respect to the limits of liability of the insuring company. iv. The insurer waives all rights of subrogation against the CITY, its elected or appointed officers, officials, employees, or agents.
v. Any failure to comply with reporting provisions of the policies shall not affect coverage provided to the CITY, its elected or appointed officers, officials, employees, agents, or volunteers. vi. The insurance provided by this policy shall not be suspended, voided, canceled, or reduced in coverage or in limits except after thirty (30) days written notice has been received by the CITY. c. Deductibles and Self-Insured Retentions. Any deductibles or self-insured retentions must be declared to and approved by the CITY. At the CITY's option, CONTRACTOR shall demonstrate financial capability for payment of such deductibles or self-insured retentions.
d. Certificates of Insurance. CONTRACTOR shall provide certificates of insurance with original endorsements to CITY as evidence of the insurance coverage required herein. Certificates of such insurance shall be filed with the CITY on or before the commencement of performance of this Agreement. Current certification of insurance shall be kept on file with the CITY at all times during the term of this Agreement.

16. Notices. Any notice required to be given under this Agreement shall be in writing and either served personally or sent prepaid, first-class mail. Any such notice shall be addressed to the other party at the address set forth below. Notice shall be deemed communicated within 48 hours from the time of mailing if mailed as provided in this section.

If to CITY: CITY of Angels
PO Box 667, 200 Monte Verda, Ste B
Angels Camp, CA 95222
Attention: Rebecca Callen, City Administrator
If to CONTRACTOR: Destination Angels Camp
PO Box 984, 300 S. Main St.

Angels Camp, CA 95222
Attention: Debbie Ponte

17. Entire Agreement. This Agreement constitutes the complete and exclusive statement of Agreement between the CITY and CONTRACTOR. All prior written and oral communications, including correspondence, drafts, memoranda, and representations, are superseded in total by this Agreement.

18. Amendments. This Agreement may be modified or amended only by a written document executed by both CONTRACTOR and CITY and approved as to form by the CITY special counsel.

19. Assignment and Subcontracting. The parties recognize that a substantial inducement to CITY for entering into this Agreement is the professional reputation, experience, and competence of CONTRACTOR. Assignments of any or all rights, duties, or obligations of the CONTRACTOR under this Agreement will be permitted only with the express consent of the CITY. CONTRACTOR shall not subcontract any portion of the work to be performed under this Agreement without the written authorization of the CITY. If CITY consents to such subcontract, CONTRACTOR shall be fully responsible to CITY for all acts or omissions of the subcontractor. Nothing in this Agreement shall create any contractual relationship between CITY and subcontractor nor shall it create any obligation on the part of the CITY to pay or to see to the payment of any monies due to any such subcontractor other than as otherwise is required by law.

20. Waiver. Waiver of a breach or default under this Agreement shall not constitute a continuing waiver of a subsequent breach of the same or any other provision under this Agreement.

24. Execution. This Agreement may be executed in several counterparts, each of which shall constitute one and the same instrument and shall become binding upon the parties when at least one copy thereofshall have been signed by both parties hereto. In approving this Agreement, it shall not be necessary to produce or account for more than one such counterpart.

25. Authority to Enter Agreement. CONTRACTOR has all requisite power and authority to conduct its business and to execute, deliver, and perform the Agreement. Each party warrants that the individuals who have signed this Agreement have the legal power, right, and authority to make this Agreement and to bind each respective party.

26. Prohibited Interests. CONTRACTOR maintains and warrants that it has not employed nor retained any company or person, other than a bona fide employee working solely for CONTRACTOR, to solicit or secure this Agreement.

Further, CONTRACTOR warrants that it has not paid nor has it agreed to pay any company or person, other than a bona fide employee working solely for CONTRACTOR, any fee, commission, percentage, brokerage fee, gift, or other consideration contingent upon or resulting from the award or making of this Agreement. For breach or violation of this warranty, CITY shall have the right to rescind this Agreement without liability. For the term of this Agreement, no member, officer, or employee of CITY, during the term of his or her service with CITY, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

27. Equal Opportunity Employment. CONTRACTOR represents that it is an equal opportunity employer and it shall not discriminate against any subcontractor, employee, or applicant for employment because of race, religion, color, national origin, handicap, ancestry, sex, or age. Such non-discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff, or termination. CONTRACTOR shall also comply with all relevant provisions of CITY's Minority Business Enterprise program, Affirmative Action Plan, or other related programs or guidelines currently in effect or hereinafter enacted.

IN WITNESS HEREOF, the parties have caused this Agreement to be executed on the date first written above.

CITY OF ANGELS: Destination Angels Camp
By: By: ______________________________
Rebecca Callen, Debbie Ponte
CITY Administrator Principal
ATTEST:

Rose Beristianos,
Deputy CITY Clerk
APPROVED AS TO FORM:

Douglas White, CITY Attorney
Exhibit ‘A’

SCOPE OF WORK
The scope of services is intended to align with the Destination Angels Camp 2022-23 Scope of Services and provide for a full-time staff position to achieve said Scope:

Supporting Businesses.

Supporting and expanding existing businesses and attracting new businesses contribute to economic development in several key ways, including helping businesses create jobs, encouraging entrepreneurship, attracting new business, enhancing fiscal sustainability by expanding and diversifying the tax base, and improving quality of life with new services and amenities. This component of a smart growth economic development strategy focuses on understanding the current composition and location of businesses, jobs, and potential emerging entrepreneurs in the community. This information can help reveal how well the businesses serve residents and contribute to the quality of life and which industries have the most potential to drive economic growth in the future. Targeting key economic sectors for growth allows city and business leadership to direct their economic development efforts in a strategic manner, which can help Angels Camp use its limited resources wisely. This part of the smart growth economic development strategy considers not only the businesses and industries with the greatest growth potential, but also where these businesses are located and how their location helps the community meet its economic, environmental, and other goals.

Supporting Workers.

Workforce development is important to ensure that residents can successfully compete for employment opportunities and that all residents have the opportunity to benefit from economic prosperity. The availability of a workforce with a wide range of skills and education levels can help local businesses grow and attract new businesses. By offering residents opportunities to learn skills for a wide range of jobs, workforce development efforts might also reduce the need for residents to commute long distances to find appropriate employment, thereby improving quality of life and reducing pollution from vehicles. This smart growth economic development component focuses on how well the skills and education of the local workforce align with the needs of existing and growing industries and provides insight into what the community could do to help workers better match businesses' needs.

Supporting Quality of Life.

Residents and businesses both value a community with a vibrant quality of life. A variety of factors can improve the quality of life, such as a thriving downtown or commercial hub with neighborhood-serving shops and restaurants; green and open space; a variety of transportation choices, including options for walking, biking, driving, and public transit; artistic, cultural, and community resources such as museums, public art, community centers, religious institutions, and other community gathering spaces; and medical, technical, and academic institutions. Aesthetic improvements might include green infrastructures such as trees and other vegetation that help improve the pedestrian environment while absorbing rainwater and improving water and air quality.

This smart growth economic development element also includes identifying key locations for development and redevelopment in the city's core, including brownfields and infill sites.

City of Angels Council Meeting
JUNE 21, 2022 REGULAR ITEM D

D. Approval of Resolution No. 22-28, Fiscal Year 2022-23 Final Budget, Rebecca Callen, City Administrator
___________________________________________________________________ 1 2022-23 Final Budget
Final Budget
For the Fiscal Year
July 1, 2022 – June 30, 2023
City Council

Alvin Broglio – Mayor
Jennifer Davis-Herndon – Vice Mayor
Caroline Shirato
Gretel Tiscornia
Isabel Moncada

City Administrator
Rebecca Callen
City Attorney
White Churchill
City Clerk
Rose Beristianos
Management Team
Scott Ellis – Police Chief
Chris O’Flinn – Public Works Superintendent
Michelle Gonzalez – Finance Director
John Rohrabaugh – Fire Chief
Amy Augustine – Contracted Planner
2 2022-23 Final Budget
DATE: June 21, 2022
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: DISCUSSION AND ADOPTION OF THE FY 2022-23 PROPOSED BUDGET

RECOMMENDATION
Approve the Resolution 22-XX Approving the Adoption of the Fiscal Year 2022/23 Budget.

BACKGROUND
The City is required to have a budget adopted no later than June 30, 2022, to take effect on July 1, 2022. The City Administrator and Departments have discussed needs and available resources to determine the best options for the upcoming fiscal year. The City Administrator brought forward a proposed version of the budget on June 7, 2022.

DISCUSSION
The proposed version of the budget included $14,786,461 in appropriations for the fiscal year 2022/23. Based on discussions at the budget hearing and inclusive of required adjustments identified subsequent to the hearings, the revised Final Budget recommendation for adoption is $14,875,089, or an increase of $88,628.

The changes are as follows:
• Increase of $2,412 for LAFCO
• Correction/Reduction in BHHS reimbursements for SRO $44,766 • Increase of $6,500 for ACBA Donations/waivers of City Services and Fees o Note that the request from ACBA was for $7,036.81 plus any additional City staffing costs, encroachment fees, etc. The City Administrator met with Jessica Johnston, Caroline Schirato, and Martin Huberty to align their expertise to assist ACBA in its fundraising efforts to ultimately be self-sufficient, similar to MBA, GABA, and other organizations throughout the County.
• Increase of $2,000 for website overhaul costs
• Increase of $7,500 for additional insurance coverage for Impersonation Fraud • Correction of $75,000 for Capital Funds for the annual PLC replacement project • Remove duplicate OPEB report costs $2,500
3 2022-23 Final Budget
General Fund
The General Fund is the city’s largest operational fund. This fund provides funding for most of the city departments and a majority of core services including public safety, streets, and roads.

Departments or functions under the General Fund are City Council, Administration, Finance, City Attorney, Community Services, Police, Fire, Streets and Roads, Parks, Building/Code/Planning, and Engineering.

Major Funding Sources for the General Fund
• Tax Revenues such as property Taxes (the city receives 0.785% of the 1% of ad valorem County property taxes), franchise fees, transient occupancy tax (TOT); State and County distributed revenues from sales tax revenues such as gas taxes, SLESF (Supplemental Law Enforcement Services Fund), Prop 172. • Licenses and permits such as business licenses, plan reviews, and building inspections. • Service charges
• Interdepartmental transfers from water and sewer funds to cover overhead costs incurred under the general fund departments (Finance is going to be building a new methodology and implementing this FY)
Further, the General Fund has a healthy fund reserve that has been building for several years. 4 2022-23 Final Budget
The largest factors of the General Fund balance increase were the Sales tax and TOT increases ($1,075,379), higher grant funding, and Strike Team reimbursements (discussion needed), in addition to miscellaneous revenue increases and lower than anticipated expenditures.

These increases prompted a General fund Reserve Policy to be adopted on April 2, 2019.

Economic Uncertainty Reserve (5%)
Exposures Reserve (5%)
Emergency Reserves (10%)
Internal Service Fund Reserve (2%)
Futures Capital Project Reserve (1%)
Encumbrance Reserve (2%)
Unassigned and Unrestricted Reserve (25%)
The policy adopted was done by minute order as opposed to resolution and lacks the methodology to determine what each of these is based on. At this point, the proposal includes the request to establish a NEW contingency fund with $2,000,000 leaving $1.8 million in unassigned balance in the General Fund, or 33% of Operating plus capital expenditures. Staff will bring forward a resolution and policy guide to address a healthy reserve policy for ALL City funds.
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22* General Fund Balance
5 2022-23 Final Budget
Important details in this proposal are:
• $200,000 for Building Repairs (either addressing the Modular or refurbishing the old City Hall location)
• Create a NEW Contingency fund for the General Fund ($2,000,000) • Create a NEW Strike Team fund for Strike Team activities and retain the equipment use reimbursement component of the reimbursement
• Elimination of ALL sub-departments for Public Works to ONE department (7010) • Elimination of cost allocations to Water and Wastewater for Building, planning, and Engineering
• Increase to City Council budget to accommodate 5 Council members to attend Council Member Academy)
• Direct change of Engineering Services for Water and Wastewater to those respective funds • Significant investment in the website, network overhaul, server replacements, and cybersecurity
• Increase Building/Planning to accommodate Planning needs for upcoming projects, code compliance, and building inspection/plan review
• Full year of the additional 3 full-time Firefighters (adopted in the 2021/22 Fiscal Year) • Fire medical equipment (paid with Prop 172 reserves)
6 2022-23 Final Budget
• School Resource Officer (2/3 offset with BHHS reimbursement and 1/3 City Contribution) • Police vehicle replacement
• Payment for K9 vehicle ordered 2021-22
• Investment in several road-related maintenance efforts throughout the city (most funded with allocations from Special Revenue Funds)
Overall this proposal is requesting to expend $378,613 more than projected sources, using the fund balance that is being carried over. The basis for this is to align one-time sources (fund balance) with one-time expenditures, in addition to identifying shortfalls in the fee structure for Building and Planning.

One-time expenses of $246,321 are as follows:

Building and Planning went from net revenue of $39,567 in 2020/21 to a net expense of $281,367 projected for 2022-23. Areas of concern for fees are the alignment of planning events and building plan review/inspections as it correlates with the Building Permits and Planning Fees. Additionally, there is an increase to the annual contracted costs for Building Official/Plan Review of $10,000 and $20,000 for Code Compliance.

Code Compliance is a health and safety activity and becomes a largely General Fund responsibility with very little to no offset in revenues.

Lastly, Public Works has deferred maintenance and park activities that have become a priority. As such, a catch-up of tools, safety equipment, deferred maintenance, and addressing hazard trees is a requirement. As additional funding is identified, that may alleviate some of the $48,890 General Fund.

Special Revenue Funds
Special revenue funds are restricted funding sources that are designated for highly specific purposes. Several of the City fees, gas taxes, grants, and designated TOT funds are held in these funds and transferred to offset expenditures in General Fund departments. Transfer happens ONLY after confirmation of actual expense and approval of expenditure alignment to the funding source. The estimated fund balance is $2.8 million. Overall activities budgeted for 2022-23 will reduce the balance by $289,311.

Finance and Administration Network/Server overhaul 35,000 Springbrook migration 14,320
Citygate - Phase II 45,000
Website overhaul 8,500
Phones 3,500
Police K9 replacement 45,876
Vehicle replacement 70,000
Building Planning Special Events and Code Compliance Software 11,000 Public Works Boomer Mower 10,000
City Council New Council Member Training 3,125
7 2022-23 Final Budget
The recommendation of creating a NEW Strike Team fund allows for the activity of Strike Team to be reimbursed for the personnel and supply costs in addition to saving off the equipment use reimbursement that can be put away for future capital equipment purchases/replacements. The practice has been to fold reimbursement into the General Fund. However, that overage then gets allocated across all General Fund departmental needs, and when a fire capital equipment request is made that need conflicts with the overall needs of the General Fund. Keeping it separate eliminates that conflict.

Capital Funds
Capital Funds are reserved for various capital activities across the General Fund and Enterprise funds. The estimated fund’s balance is $7 million with activities budgeted for 2022-23, the balance will increase to $8.7 million. Please note, that due to several transitions, requirements to close out projects to determine remaining funding available, and coordination with CCOG, Engineering, and departmental staff, a Capital Improvement Project group will meet in July to establish a more comprehensive Capital Improvement Plan across the next three (3) years to be brought back to Council for adoption and amendment.

Debt Funds
The city has two debt service funds to address Water and Sewer Long Term Debt. There are currently two internal loans between Water and Sewer that are being recommended to be paid off as part of the 2022-23 budget using the fund balance in the Sewer Debt Service Fund.

Enterprise Funds
The City maintains its Water and Sewer functions. Each of those is a distinct enterprise and must be accounted for separately. The most current rate structure is intended to increase rates for Operations and Maintenance in addition to capital funding.

There are two types of capital projects that pertain to Water and Sewer:
• Repair and Rehabilitation of existing infrastructure
• Expansion of facilities and infrastructure to “expand” capacity or connections Repair and Rehabilitation are funded from rate revenues. These revenues have been accumulating in the operating funds for Water and Sewer and only a portion was transferred annually, based on a budget amount.

The budgeted amount to transfer was based on the Capital budgeted each year, and what was ultimately expended. However, the accumulation of capital should be transferred to the extent that the bulk of the fund balance is in the respective Capital Funds for Water and Sewer and the remaining fund balance is sufficient to meet the best practice reserve balance in the operational funds. 8 2022-23 Final Budget
Between Water ($1.5 million) and Sewer ($3.4 million), there is just over $4.9 million in estimated fund balance. It is recommended to transfer $500k and $1 million respectively to the capital funds for future planning. Upon the capital plan workgroup meeting, this may change but will be brought back to Council for discussion and budget amendment.

UWPA Consideration
UWPA has requested contributing members to fund them at a level of $540,000 ($40,000 for the Water agreement paid from the Water O&M fund and $500,000 paid from the pass-thru collections from ratepayers.

The 2022-23 budget contemplated a rate for UWPA at a Water Year 3, using the rate structure in Attachment A. The contribution level at a water year 3 is $442,629 for the Fiscal Year 2022-23. To meet this threshold, without pulling additional funds from the City operating funds, the City is pulling $26,251 from the external UWPA reserve account identified this fiscal year, with cash carry projected as of 6/30/22 of $34,281.93, leaving a projected reserve balance of $3,161.93.

An important note is that the projected UWPA collections found in Attachment A for the Fiscal Year 2021/22 were $429,737 to align with the requested funding base of $417,000. However, the actual collections were $365,281.87, or $64,455.13 short. The intention of this rate structure was to collect sufficient funding for UWPA operations and Capital needs associated with water customers in the system.

The 2022/23 Fiscal Year is at a Water Year 3 (by the skin of our teeth). However, the request for funding from UWPA is $57,371 higher than the rate structure anticipated, and the rate structure is showing that the actual collections are lower than projected from customers.

To alleviate some of this, both the City of Angels staff and UPUD staff are working with UWPA to identify funding opportunities via grants, loans, and project alignment opportunities with both agencies that may reduce the overall costs of capital projects. However, to address the issue of the collections not mirroring the projected collections, the recommendation is to utilize the Water Year 3.5 rate structure. 9 2022-23 Final Budget
This will ensure that the collections are in line with the operating needs of UWPA to supply water for our residents and smooth the increases that are further projected for the 2023/24 Fiscal Year should the City enter an Actual Water Year 4 (which is highly likely).

Final Remarks
The 2022-23 budget represents a stronger financial outlook than what had occurred in 2020-21 or 2021-22. The pandemic prevented much by the way of projecting growth due to the unknowns. I would like to thank Council for the guidance, the staff for their dedication, and thank the community for its resiliency and patience as we all worked to figure out these last two years!

ATTACHMENTS
City of Angels 2022-23 Final Budget
Angels Camp Capital Improvement Program 2020-2025
Attachment A UWPA
Resolution 22-XX
3 4 3.5 Per Month Annual
5/8" 13.57 17.35 15.46 1.89 22.68
3/4" 20.36 26.03 23.20 2.84 34.02
1" 33.93 43.38 38.66 4.73 56.7

1.5" 67.86 86.75 77.31 9.45 113.34
2" 108.57 138.8 123.69 15.12 181.38
3" 203.57 260.26 231.92 28.35 340.14
4" 339.29 433.76 386.53 47.24 566.82
6" 678.58 867.52 773.05 94.47 1133.64
Increase
10 2022-23 Final Budget
Table of Contents
Combined City Funding.........................................................................................................................................12 Fund Balance Projections......................................................................................................................................13 Appropriations Summary......................................................................................................................................14 Revenue Summary ................................................................................................................................................15 Expenses by Fund Class.........................................................................................................................................15 Revenue by Fund Class..........................................................................................................................................16 Appropriations Net ...............................................................................................................................................16 Debt.......................................................................................................................................................................18 Capital Equipment List..........................................................................................................................................19 CIP General Fund...................................................................................................................................................19 CIP Water..............................................................................................................................................................20 CIP Sewer ..............................................................................................................................................................20 General Fund 2022-23 Budget by Department ....................................................................................................21 Special Revenue Budget 2022-23 By Fund............................................................................................................33 NEW Strike Team ..............................................................................................................................................39 Capital Funds 2022-23 Budget..............................................................................................................................40 Debt Funds 2022-23 Budget .................................................................................................................................43 Enterprise Funds 2022-23 Budget ........................................................................................................................44 Budget Detail by Department...............................................................................................................................47 City Council .......................................................................................................................................................47 City Attorney.....................................................................................................................................................47 City Engineer.....................................................................................................................................................48 Finance and Administration..............................................................................................................................49 Community Support..........................................................................................................................................53 Building and Planning........................................................................................................................................54 Fire Department................................................................................................................................................57 Police.................................................................................................................................................................60 Public Works .....................................................................................................................................................64 Enterprise Budgets............................................................................................................................................67 Sewer O&M 2022-23 Budget........................................................................................................................67 Water O&M 2022-23 Budget........................................................................................................................71 11 2022-23 Final Budget
Position Allocation ............................................................................................................................................74 Financial Management Policy ...............................................................................................................................74 A. General Financial Goals.................................................................................................................................74 B. Budget Administration ..................................................................................................................................74 C. General Revenue Management.....................................................................................................................75 D. Utility Rates and Fees....................................................................................................................................76 E. Investments...................................................................................................................................................76 F. Expenditures..................................................................................................................................................76 G. Capital Improvement Program..................................................................................................................77 H. Fund Balance and Reserves...........................................................................................................................78 K. Accounting, Auditing and Financial Reporting...............................................................................................78 L. Human Resources Management ...................................................................................................................79 12 2022-23 Final Budget
Combined City Funding
The fund balances will continue to change immaterially until the final close of cash. This will take place sometime in August. As such, the beginning balances are estimates with the revenues and expenditures aligning with proposed budget activities. Ultimately, the General Fund’s unassigned balance is being recommended to shift $2,000,000 to a NEW General Fund Contingency fund leaving the balance of $1.9 as an “assigned” balance restricted within the General Fund.

Description
General
Fund
Special
Revenue
Fund
Capital
Funds
Debt Service
Funds
Enterprise
Funds Total
Revenues
Beginning Balance 4,220,000 2,823,130 7,064,529 700,000 4,815,821 19,623,480 Taxes 3,709,000 492,500 4,201,500
Licenses & Permits 186,500 77,000 215,000 478,500
Fines and Penalties 10,400 20,000 30,400
Facilites Rentals 45,317 1,000 46,317
Charges for Service 32,700 5,086,547 5,119,247
Grants 327,952 848,184 1,978,049 3,154,185
Misc. Revenue 94,235 890,000 4,000 988,235
Interest 10,000 4,765 3,700 5,000 25,000 48,465
Transfers 624,240 1,500,000 224,574 2,348,814
Total Revenues 5,040,344 1,422,449 4,586,749 229,574 5,136,547 16,415,663 Expenditures
Salaries and Benefits 3,264,697 1,057,262 4,321,959
Service and Supplies 1,835,432 1,165,732 3,001,164
Capital Outlay 318,828 250,000 2,663,049 243,000 3,474,877 Debt Service 418,795 418,795
Transfers - 1,461,760 40,000 431,961 1,724,573 3,658,294 Total Expenses 5,418,957 1,711,760 2,703,049 850,756 4,190,567 14,875,089 Ending Balance 3,841,387 2,533,819 8,948,229 78,818 5,761,801 21,164,054 Reserves - - - - -
Unassigned Fund Balance 3,841,387 2,533,819 8,948,229 78,818 5,761,801 21,164,054 13 2022-23 Final Budget
Fund Balance Projections
Fund Type 6/30/2022 Est Ending Balance 6/30/2023 Projected Ending Balance General Funds
010 General Fund 3,414,250 1,841,387
0XX GF Contingency - 2,000,000
Special Revenue Funds
(018) General Plan Reserve 41,264 44,764
(1XX) Strike Team - 100,000
(205) Gas Tax 132,033 132,033
(206) SB1 RMRA 237,780 237780
CDBG Grant - -
(214) 1st Homebuyers 149,218 149,818
(252) SLESF 118,105 80,000
(256) AB109 10,932 10,000
(257) Prop 172 66,193 106,193
(270) TOT EMS 116,674 80,000
(271) TOT Roads 35,000 35,000
(272) TOT- Tourism 9,825 8,500
(285) Traffic Impact 977,491 1,040,491
(286) Parking In-Lieu 14,337 22,387
(287) Park Impact 24,643 24,643
(288) Police Impact 41,057 43,597
(290) Fire Impact 15,573 18,613
(295) American Rescue Plan 473,180 400,000
Capital Funds
(050) GF Capital Equipment 55,284 55,284
(115) GF Projects - -
(305) Sewer Expansion 336,336 375,000
(310) Sewer R&R 860,744 1,860,744
(355) Water Expansion 920,890 960,890
(365) Water R&R 5,096,311 5,696,311
Debt Funds
(315) Sewer Debt 551,714 -
(360) Water Debt 170,710 78,818
Enterprise Funds
(300) Sewer O&M 3,400,000 3,914,000
(350) Water O&M 1,500,000 1,847,801
Total 18,769,544 21,164,054
14 2022-23 Final Budget
Appropriations Summary
Appropriations or Uses are the expenditures and transfers by activity.

The change with the City Attorney and Finance and Administration is the reduction of GF costs with a Cost Allocation to Water and Sewer. This plan is still being fully developed by the Finance Director and will be reviewed by the City Administrator. The current budget includes estimated cost allocations.

Appropriations Summary FY 2021 FY 2022 FY 2023 Percent
Department Actuals Amended Proposed Change
General Government
City Council 24,536 30,078 36,382 21%
City Attorney 50,145 205,000 75,000 -63%
City Engineering 131,964 212,818 220,085 3%
Finance & Administration 1,032,788 1,338,429 1,109,105 -17% Community Support 108,918 108,950 115,520 6%
Building & Planning 237,517 509,124 657,819 29%
Public Protection
Fire 789,669 1,436,792 899,773 -37%
Police 1,592,769 2,126,562 2,009,787 -5%
Public Ways
Public Works 208,783 1,083,407 457,886 -58%
Enterprise (Business-Type Activities)
Water 390,981 471,431 1,548,049 228%
Wastewater 754,501 1,335,150 2,642,518 98%
15 2022-23 Final Budget
Revenue Summary
Revenues or Sources are also identified by the activity below.

The reductions in Building and Planning are due to eliminating the allocation of Water and Sewer. The reduction of Fire and Police is due to no grant funding and the elimination of property rental revenue (MACT parking lot). The reduction to Public Works is the reduction of grant funding until it is fully developed against a project. Grants for Public Works are specific to road work.

Expenses by Fund Class
Revenue Summary FY 2021 FY 2022 FY 2023 Percent
Department Actuals Amended Proposed Change
General Government
City Council - - - -
City Attorney - - - -
City Engineering - - - -
Finance & Administration 4,262,995 3,072,500 3,799,662 24% Building & Planning 277,083 446,452 376,452 -16%
Public Protection
Fire 118,590 342,022 184,500 -46%
Police 545,075 453,436 245,734 -46%
Public Ways
Public Works 437,420 723,659 408,996 -43%
Enterprise (Business-Type Activities)
Water 1,664,533 1,560,600 1,895,850 21%
Wastewater 2,817,617 2,356,600 3,240,697 38%
Expenses by Fund Class FY 2021 FY 2022 FY 2023 Percent
Actuals Amended Proposed Change
Governmental Activities
General Fund 4,747,888 7,286,160 5,418,957 -26%
Special Revenues 813,477 1,847,751 1,711,760 -7%
Capital 2,354,437 5,903,264 3,188,049 -46%
Debt Service 91,410 402,633 850,756 111%
Proprietary (Business-Like Activities)
Enterprise 1,145,482 1,806,581 4,190,567 132%
16 2022-23 Final Budget
Note that the General Fund and Capital budgets are both budgeted lower in 2022-23. This reflects several changes in how the City is budgeting, including tightening up the budget. Should grant funding or additional revenue streams come forward, those will be brought back to Council as an amendment.

Revenue by Fund Class

Note that the Special Revenues are 24% lower. This is also a change in budget with a tightening of budgeting sources when it is known as opposed to budgeting a potential source. Additionally, the Debt Service is 43% lower by paying off the internal loan with the fund balance.

Appropriations Net
Revenue by Fund Class FY 2021 FY 2022 FY 2023 Percent
Actuals Amended Proposed Change
Governmental Activities
General Fund 5,641,163 5,038,069 5,040,344 0%
Special Revenues 728,415 1,867,395 1,422,449 -24%
Capital 2,322,999 5,062,884 4,586,749 -9%
Debt Service 760,150 402,633 229,574 -43%
Proprietary (Business-Like Activities)
Enterprise 4,482,150 3,917,200 5,136,547 31%
Approp Net FY 2021 FY 2022 FY 2023 Percent
Department Actuals Amended Proposed Change
General Fund Departments
City Council (24,536) (30,078) (36,382) 21%
City Attorney (50,145) (205,000) (75,000) -63%
City Engineering (131,964) (212,818) (57,685) -73%
Finance & Administration 3,230,207 1,734,071 2,690,557 55% Community Support (108,918) (108,950) (90,520) -17%
Building & Planning 39,567 (62,672) (281,367) 349%
Fire Department (671,079) (1,094,770) (715,273) -35%
Police (1,047,694) (1,673,126) (1,764,053) 5%
Special Revenue Fund Departments
Strike Team 177,376 - - 0%
Public Works 228,637 - (48,890) 0%
Enterprise Fund Departments
Water 1,273,552 1,089,169 347,801 -68%
Wastewater 2,063,116 1,021,450 598,179 -41%
17 2022-23 Final Budget
This table shows the NET revenues less expenses by Department. Note that ALL General Fund Departments are net cost except for Finance and Administration. This is due to ALL Sales Tax, Property Tax, and the GF portion of TOT being accumulated in this budget.

The main contributor to the percentage changes in the department budgets is the change in cost allocation.

The intention is to align the funding sources with activity and allowable expenses.

The main change in the Community Support reduction is the increase of TOT of $25,000 from the CVB allocation to pay for Tourism based activities.
18 2022-23 Final Budget
Debt City of Angels FY 2022-2023
Debt Service Schedule - Construction & Maintenance
Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Beg Bal 2,864,844 - 136,449 - 111,702 - 9,297 3,122,292 - 2023 252,427 76,487 14,565 848 74,468 - 6,904 351 348,364 77,687 2024 259,907 69,545 14,710 746 37,234 - 2,393 28 314,244 70,319 2025 267,379 62,399 14,857 642 - - 282,236 63,041
2026 274,841 55,048 15,006 538 - - 289,847 55,586
2027 282,295 47,494 15,527 432 - - 297,822 47,927
2028-2032 1,527,995 117,015 61,784 654 - - 1,589,779 117,669 Totals 2,864,844 427,989 136,449 3,860 111,702 - 9,297 380 3,122,292 432,229 * Interfund loans between Water and Sewer are paid off in the 2022/23 Budget Total
Year
Ending
June 30,
USDA - Pinnacle
Wastewater Loan
Construction of Waste
Water Facility
Original Loan 2004
Refinance 2017
Expiration 3/2032
Refinanced Amt
$4,043,725

2.73%
State of CA Dept of Water
Resources - State
Revolving Fund
Wastewater
Sewer System Upgrade
Original Loan 2011
Expiration 9/2030
Amount $3,372,800
($3,086,400 Forgiven)
Balance due $286,400

1.00%
State of CA Dept of
Water Resources
Water Construction
Loan
Construction of Water
Facilities
Original Loan 2002
Expiration 7/2023
Amount $1,489,361

0.00%
Municipal Management,
Inc.

Police Vehicle
Original Date 2018
Expiration 11/2023
Amount $31,512

5.70%
19 2022-23 Final Budget
Capital Equipment List
CIP General Fund
City of Angels
FY 2022-23
Capital Equipment List
Department Description Cost Funding Source Fund
Finance and Administration Server/Network Project 35,000 Cash Carry GF Police Replacement Vehicle 115,876 Cash Carry GF
Strike Team Misc Equipment from ST Reim 100,000 CalFire ST Public Works Boom Mower 10,000 Cash Carry GF
Water/Wastewater Vehicle 3/4 Ton 84,000 Cash Carry W/W
Water/Wastewater Vehicle -1 1/2 Ton truck 84,000 Cash Carry W/W 428,876
* One truck will have upfitting of a utility cab
City of Angels
FY 2022-23
Capital Projects General
Fund
Department Description Total Cost FY 2022-23 FY 2023-24 FY 2024-25 Funding Source Building/Planning Playground 177,952 177,952 Per Capita Grant Utica Park 3,000,000 Grant TBD
Utica Bathroom 68,000 68,000 CDBG
Angels Creek Trail* 5,085,000 520,000 CMAQ
Police Range Project 15,000 15,000 Prop 172 Fund Balance Public Works
50081- LTF Road
Work 40,000 40,000 LTF
50081- Road Repairs 100,000 100,000 CRSSA
Sign Project* 15,000 RSTP
Striping* 63,040 RSTP
Foundry Lane 360,600 180,300 180,300 TIM Fee
Traffic Signal #1 680,100 140,050 540,050 TIM Fee/Developer Funds Sidewalk Repairs 15,000 15,000 LTF
Fire Fire Campus 250,000 CDBG Grant
Finance/Administration
City Hall - Fix
Modular or refurbish
old 200,000 Reserves
9,541,652 943,992 320,350 1,240,350
20 2022-23 Final Budget
CIP Water
Note: To be amended in July/August to incorporate a broader plan

CIP Sewer
Note: To be amended in July/August to incorporate a broader plan

City of Angels
FY 2022-23
Capital Projects Water Fund Total Cost FY 2022-23 FY 2023-24 FY 2024-25 Funding Source Backwash Handling Project 3,790,000 SWRB Grant
Water System Replacement Program Main St (P2) 390,000 75,000 315,000 Cash Carry AMI 525,000 150,000 150,000 Cash Carry
Total 4,705,000 75,000 465,000 150,000
City of Angels
FY 2022-23
Capital Projects Waste Water Fund Total Cost FY 2022-23 FY 2023-24 FY 2024-25 Funding Source PLC Replacement (1 per year) 75,000 75,000 75,000 75,000 Cash Carry Grit Removal 135,000 Cash Carry
I&I Annual project Line Repairs 100,000 100,000 100,000 100,000 Cash Carry East Trunck Sewer Phase 1/Vallecito Rd 2,270,000 1,900,000 HAZMIT/SLRLF Totals 2,445,000 2,210,000 175,000 175,000
21 2022-23 Final Budget
General Fund 2022-23 Budget by Department

General Fund (in 010)
(1000) City
Officials
(1500) City
Attorney
(2000) City
Engineer
Expenses
Salaries and Benefits
50020-Medicare 261
50021-FICA 1,116
50042-Council/Commission Stipends 18,000
50350-Workers' Compensation 1,080
Total Salaries and Benefits 20,457 - -
Service and Supplies
50056-Computers/Software 1,625 - 325
50082-Videographer 4,800 - -
50085-IT Services 1,000 - -
50087-Engineering Services - - 57,360
50088-Legal Attorney Services - 150,000 -
50089-Legal Contingency - 25,000 -
50152-Office Supplies 500 - -
50218-Employee Appreciation 2,000 - -
50302-Training & Travel 5,500 - -
50311-Legal Notices 500 - -
59990-Cost Allocation O&M - (100,000) -
Total Services and Supplies 15,925 75,000 57,685
Total Expenses and Capital Outlay 36,382 75,000 57,685
Revenue less Expenses (36,382) (75,000) (57,685)
22 2022-23 Final Budget

General Fund (in 010)
(3000)Finance
and
Administration
(3002)
Community
Support
(4000) Building
and Planning
Revenue
Taxes
40001-Secured/Unsecured Property Tax 690,000 - -
40200-Sales Tax 1,302,000 - -
40201-Prop 172 Public Safety 640,000 - -
40202-Franchise Fees 192,000 - -
40203-Transient Occupancy Tax 540,000 25,000 -
40205-Document Transfer Tax 20,000 - -
40501-Motor Vehicle In-Leiu Tax 300,000 - -
Total Local Taxes 3,684,000 25,000 -
Licenses and Permits
40300-Business License 38,000 - -
40301-Sign Permits - - 1,500
40302-Home Occupancy Permit - - 1,500
40303-Building Permits - - 90,000
40304-Encroachments - - 3,500
40307-SB 1186 Revenues - - 2,000
40600-Planning Fees - - 50,000
Total Licenses and Permits 38,000 - 148,500
Facilities Rentals
40704-Property Rental 34,927 - -
Total Facilities Rentals 34,927 - -
Charges for Service
40604-Admin Fees - GHC 14,000 - -
40605-Admin Fees - School 600 - -
40606-Admin - LAFCO 3,600 - -
40620-Admin - LLD 5,000 - -
Total Charges for Service 23,200 - -
-
Grant Income
44000-Grant Income - - 227,952
Total Grant Income - - 227,952
-
Misc Revenue
40714-Reimburseable 500 - -
40727-Legal Recovery - Starr 9,035 - -
Total Misc Revenue 9,535 - -
23 2022-23 Final Budget

General Fund (in 010)
(3000)Finance
and
Administration
(3002)
Community
Support
(4000) Building
and Planning
Interest Income
40700-Interest Earned 10,000 - -
Total Interest Income 10,000 - -
Total Revenues and Transfer In 3,799,662 25,000 376,452 -
Expenses
Salaries and Benefits
50000-Salaries 399,112 - 50,940
50002-Overtime 2,500 - 1,500
50017-Leave Payout 10,000 - -
50020-Medicare 5,787 - 740
50021-FICA 24,745 - 3,159
50025-Health Insurance 66,440 - 15,147
50026-Dental & Life Insurance 7,075 - 1,712
50027-Vision Insurance 1,129 - 226
50028-PERS 49,176 - 7,142
50029-Long Term Disability 2,834 - 434
50034-Auto Allowance/Cell Phone 2,400 - 480
50037-Life Insurance 288 - 58
50038-PERSUL 112,462 - 37,122
50042-Council/Commission Stipends - - 3,000
50350-Workers' Compensation 23,947 - 3,882
Total Salaries and Benefits 707,895 - 125,542
-
Service and Supplies -
50051-Electricity 739 - 360
50052-Propane 1 - -
50053-Telephone 2,520 - 1,104
50056-Computers/Software 6,940 - 2,839
50059-Internet/Wireless Connection 4,500 - -
50060-Copier 7,207 - 720
50061-Computer Maint/Software Lease 43,974 - 350
50063-Equipment Maintenance & Repair 1,330 - -
50066-Equipment Lease 631 - -
50068-Building Maintenance 3,000 - -
50069-Grounds Maintenance 500 - -
50074-Alarm 1,500 - -
50077-Equipment 6,000 - -
50081-Outside Consultant 81,020 50,000 260,000
50085-IT Services 18,500 - 500
50086-Audit Services 31,500 - -
24 2022-23 Final Budget

General Fund (in 010)
(3000)Finance
and
Administration
(3002)
Community
Support
(4000) Building
and Planning
50087-Engineering Services - - 25,000
50090-Codification 2,480 - -
50106-Retirement Benefit Consultants 3,500 - -
50110-Revenue Consultant 2,500 - -
50111-Utilities 7,128 - 2,040
50152-Office Supplies 5,000 - 1,500
50153-Materials and Supplies 800 - -
50158-Facility/Janitorial Services 1,200 - -
50173-Postage 3,500 - -
50201-Community Support - 6,500 -
50202-League of Cal. Cities - 3,380 -
50207-Central Sierra RC&D - 640 -
50220-DAC Support - 55,000 -
50301-Dues & Subscriptions 2,790 - -
50302-Training & Travel 9,000 - 2,500
50310-LAFCO Contribution - - 31,912
50311-Legal Notices 2,500 - 14,000
50313-Recruiting 500 - -
50315-Fees 7,950 - -
50351-Liability Ins 272,500 - -
50366-Community Events/Meetings - - 500
50400-Miscellaneous 10,000 - -
51005-Computer/Software 35,000 - 11,000
59990-Cost Allocation O&M (175,000) - -
Total Services and Supplies 401,210 115,520 354,325
-
Capital Outlay -
51001-Capital Outlay - Equipment - - -
51002-Capital Outlay - Vehicle - - -
52096-Capital Project - - 177,952
Total Capital Outlay - - 177,952
-
Total Expenses and Capital Outlay 1,109,105 115,520 657,819 -
Revenue less Expenses 2,690,557 (90,520) (281,367)
25 2022-23 Final Budget

26 2022-23 Final Budget
General Fund (in 010)
(6000) Fire
Department
(6100) Police
Department
(7010) Public
Works Totals
Revenue
Taxes
40001-Secured/Unsecured Property Tax - - - 690,000
40200-Sales Tax - - - 1,302,000
40201-Prop 172 Public Safety - - - 640,000
40202-Franchise Fees - - - 192,000
40203-Transient Occupancy Tax - - - 565,000
40205-Document Transfer Tax - - - 20,000
40501-Motor Vehicle In-Leiu Tax - - - 300,000
Total Local Taxes - - - 3,709,000
Licenses and Permits
40300-Business License - - - 38,000
40301-Sign Permits - - - 1,500
40302-Home Occupancy Permit - - - 1,500
40303-Building Permits - - - 90,000
40304-Encroachments - - - 3,500
40307-SB 1186 Revenues - - - 2,000
40600-Planning Fees - - - 50,000
Total Licenses and Permits - - - 186,500
Fines & Penalties
40401-Traffic/Parking - 150 - 150
40402-Criminal Fines - 250 - 250
40404-Parking Enforcement - 10,000 - 10,000
Total Fines & Penalties - 10,400 - 10,400
Facilities Rentals
40704-Property Rental - - 9,390 44,317
40717-Park Shelter Rental - - 1,000 1,000
Total Facilities Rentals - - 10,390 45,317
Charges for Service
40604-Admin Fees - GHC - - - 14,000
40605-Admin Fees - School - - - 600
40606-Admin - LAFCO - - - 3,600
40608-Police Special Services - 3,000 - 3,000
40612-Fire Special Services 5,000 - - 5,000
40620-Admin - LLD - - - 5,000
407XX-CCW Fees - 1,500 - 1,500
Total Charges for Service 5,000 4,500 - 32,700
27 2022-23 Final Budget

28 2022-23 Final Budget

General Fund (in 010)
(6000) Fire
Department
(6100) Police
Department
(7010) Public
Works Totals
Grant Income
44000-Grant Income - - 100,000 327,952
Total Grant Income - - 100,000 327,952
Misc Revenue
40503-POST Training Reimbursement - 2,500 - 2,500
40504-Highway 49 Street Cleaning - - 4,600 4,600
40614-Banner/Event Fees - - 500 500
40707-PD Vest Reimbursement - 1,600 - 1,600
40714-Reimburseable 500 - - 1,000
40727-Legal Recovery - Starr - - - 9,035
44029-MOA PD Reimbursement County - 75,000 - 75,000
Total Misc Revenue 500 79,100 5,100 94,235
Interest Income
40700-Interest Earned - - - 10,000
Total Interest Income - - - 10,000
Transfer In
49999-Fund Transfer - In 179,000 151,734 293,506 624,240 Total Transfer In 179,000 151,734 293,506 624,240
Total Revenues and Transfer In 184,500 245,734 408,996 5,040,344 Expenses
Salaries and Benefits
50000-Salaries 378,785 761,234 59,190 1,649,261
50001-Salaries - Part Time 180,960 38,000 - 218,960
50002-Overtime 18,407 40,000 2,000 64,407
50010-Callout - - 1,630 1,630
50011-On-Call Pay - 18,322 2,071 20,393
50015-Holiday Pay 12,502 20,000 - 32,502
50017-Leave Payout 8,000 10,000 1,000 29,000
50020-Medicare 5,493 10,837 850 23,968
50021-FICA 23,485 46,334 3,632 102,471
50025-Health Insurance 59,745 104,563 9,856 255,751
50026-Dental & Life Insurance 5,676 9,951 953 25,367
50027-Vision Insurance 937 1,388 175 3,855
50028-PERS 49,980 124,808 6,775 237,881
50029-Long Term Disability 2,690 5,306 416 11,680
50032-Uniform Allowance - 8,750 - 8,750
50034-Auto Allowance/Cell Phone 2,400 - 576 5,856
29 2022-23 Final Budget

30 2022-23 Final Budget
General Fund (in 010)
(6000) Fire
Department
(6100) Police
Department
(7010) Public
Works Totals
50037-Life Insurance 288 519 69 1,222
50038-PERSUL 12,708 248,544 22,602 433,438
50042-Council/Commission Stipends - - - 21,000
50350-Workers' Compensation 28,637 55,330 4,429 117,305 Total Salaries and Benefits 790,693 1,503,886 116,224 3,264,697 Service and Supplies
50051-Electricity 3,500 5,800 3,348 13,747
50052-Propane 2,000 1,500 1,000 4,501
50053-Telephone 4,200 16,363 3,000 27,187
50054-Fuel 13,000 30,000 - 43,000
50055-Street Lights - - 34,946 34,946
50056-Computers/Software 6,850 - 1,955 20,534
50058-Auto Lease - 7,260 - 7,260
50059-Internet/Wireless Connection - 4,500 - 9,000
50060-Copier 1,600 7,000 - 16,527
50061-Computer Maint/Software Lease - - - 44,324
50062-RMS System 630 1,400 - 2,030
50063-Equipment Maintenance & Repair 3,000 2,000 5,500 11,830 50064-Vehicle Maintenance & Repair 20,000 17,000 1,000 38,000 50065-Radio Maintenance 1,500 - - 1,500
50066-Equipment Lease - - - 631
50068-Building Maintenance 3,500 4,500 4,700 15,700
50069-Grounds Maintenance 1,500 - 2,000 4,000
50070-Tools - - 2,000 2,000
50071-Equipment Rental 500 - 1,600 2,100
50072-Safety Equipment - 8,500 1,500 10,000
50073-SCBA Maintenance 2,000 - - 2,000
50074-Alarm - - 2,000 3,500
50075-Street Signs - - 15,000 15,000
50077-Equipment - - 26,100 32,100
50078- Computer Software - 4,045 - 4,045
50081-Outside Consultant 700 - 172,200 563,920
50082-Videographer - - - 4,800
50084-Administrative Fees - 600 - 600
50085-IT Services - 12,000 - 32,000
500XX-DOJ Fees (CCW) - 1,500 - 1,500
50086-Audit Services - - - 31,500
50087-Engineering Services - - - 82,360
50088-Legal Attorney Services - - - 150,000
50089-Legal Contingency - - - 25,000
50090-Codification - - - 2,480
31 2022-23 Final Budget

General Fund (in 010)
(6000) Fire
Department
(6100) Police
Department
(7010) Public
Works Totals
50099-Dispatch Contract - 188,514 - 188,514
50106-Retirement Benefit Consultants - - - 3,500
50107-Solid Waste Fees - 150 113 263
50110-Revenue Consultant - - - 2,500
50111-Utilities 2,300 6,700 27,000 45,168
50133-Rims License - 3,187 - 3,187
50135-Digital Evidence Maintenance - 2,566 - 2,566
50151-Range Supplies - 6,000 - 6,000
50152-Office Supplies 1,600 3,500 500 12,600
50153-Materials and Supplies - 2,000 15,000 17,800
50156-Code Books 1,000 - - 1,000
50157-Medical Supplies 21,500 - - 21,500
50158-Facility/Janitorial Services 2,600 1,440 - 5,240
50173-Postage - - - 3,500
50201-Community Support - - - 6,500
50202-League of Cal. Cities - - - 3,380
50207-Central Sierra RC&D - - - 640
50218-Employee Appreciation - - - 2,000
50220-DAC Support - - - 55,000
50301-Dues & Subscriptions 100 1,000 500 4,390
50302-Training & Travel 5,000 10,000 4,000 36,000
50305-Physicals 2,500 - - 2,500
50306-Fire Uniforms 4,500 - - 4,500
50307-Uniform Service - - 6,700 6,700
50310-LAFCO Contribution - - - 31,912
50311-Legal Notices - - - 17,000
50313-Recruiting - 7,500 - 8,000
50315-Fees - - - 7,950
50318-Investigations - 3,000 - 3,000
50320-POST Training - 5,000 - 5,000
50323-PD Vests - 3,000 - 3,000
50324-K-9 Program - 7,500 - 7,500
50325-Fire Prevention 2,500 - - 2,500
50326-Fire Meals 1,000 - - 1,000
50351-Liability Ins - - - 272,500
50366-Community Events/Meetings - - - 500
50400-Miscellaneous - - - 10,000
51005-Computer/Software - - - 46,000
59990-Cost Allocation O&M - - - (275,000)
Total Services and Supplies 109,080 375,025 331,662 1,835,432 32 2022-23 Final Budget
General Fund (in 010)
(6000) Fire
Department
(6100) Police
Department
(7010) Public
Works Totals
Capital Outlay
51001-Capital Outlay - Equipment - 15,000 10,000 25,000 51002-Capital Outlay - Vehicle - 115,876 - 115,876
52096-Capital Project - - - 177,952
Total Capital Outlay - 130,876 10,000 318,828
Total Expenses and Capital Outlay 899,773 2,009,787 457,886 5,418,957 Revenue less Expenses (715,273) (1,764,053) (48,890) (378,613) 33 2022-23 Final Budget
Special Revenue Budget 2022-23 By Fund
Special Revenue Funds
(018) General
Plan
(1XX) Strike
Team
(205) Gax
Tax
Revenue
Taxes
40900-Gas Tax 2103 24,000
40901-Gas Tax 2105 17,000
40902-Gas Tax 2106 20,500
40903-Gas Tax 2107 20,000
40904-Gas Tax 2107.5 1,000
40906-RMRA Tax (SB1) -
40204-Transient Occupancy Tax
Total Local Taxes 82,500
Licenses and Permits
40603-Road Mitigation Fees
40602-Park Mitigation Fees
40609-Park Mitigation Fees
40613-Fire Mitigation Fees
40630-General Plan Fee 3,500
Total Licenses and Permits 3,500 -
Grant Income
44000-Grant Income -
44032-American Rescue Plan -
Total Grant Income - -
Interest Income
40700-Interest Earned 300
Total Interest Income 300
Total Revenues and Transfer In 3,500 82,800
Expenses
Capital Outlay
52096-Capital Project -
51001-Capital Outlay - Equipment -
51002-Capital Outlay - Vehicle -
Total Capital Outlay -
Transfers Out
59999-Transfer out 82,800
Total Transfer Out - 82,800
Total Expenses and Capital Outlay and TO - 82,800
Revenue less Expenses 3,500 -
34 2022-23 Final Budget
Special Revenue Funds
(206) SB1
RMRA
CDBG
Grant
(214) 1st
Homebuyers
Revenue
Taxes
40900-Gas Tax 2103
40901-Gas Tax 2105
40902-Gas Tax 2106
40903-Gas Tax 2107
40904-Gas Tax 2107.5
40906-RMRA Tax (SB1) 50,000
40204-Transient Occupancy Tax
Total Local Taxes 50,000 - -
Licenses and Permits
40603-Road Mitigation Fees
40602-Park Mitigation Fees
40609-Park Mitigation Fees
40613-Fire Mitigation Fees
40630-General Plan Fee
Total Licenses and Permits - - -
Grant Income
44000-Grant Income - 235,004
44032-American Rescue Plan -
Total Grant Income - 235,004 -
Interest Income
40700-Interest Earned 600 20 600
Total Interest Income 600 20 600
Total Revenues and Transfer In 50,600 235,024 600
Expenses
Capital Outlay
52096-Capital Project - 235,000 -
51001-Capital Outlay - Equipment - -
51002-Capital Outlay - Vehicle - -
Total Capital Outlay - 235,000 -
Transfers Out
59999-Transfer out 50,600
Total Transfer Out 50,600 - -
Total Expenses and Capital Outlay and TO 50,600 235,000 - Revenue less Expenses - 24 600
35 2022-23 Final Budget
Special Revenue Funds
(252)
SLESF
(256)
AB109
(257) Prop
172
Revenue
Taxes
40900-Gas Tax 2103
40901-Gas Tax 2105
40902-Gas Tax 2106
40903-Gas Tax 2107
40904-Gas Tax 2107.5
40906-RMRA Tax (SB1)
40204-Transient Occupancy Tax
Total Local Taxes - - -
Licenses and Permits
40603-Road Mitigation Fees
40602-Park Mitigation Fees
40609-Park Mitigation Fees
40613-Fire Mitigation Fees
40630-General Plan Fee
Total Licenses and Permits - - -
Grant Income
44000-Grant Income 100,000 40,000
44032-American Rescue Plan
Total Grant Income 100,000 - 40,000
Interest Income
40700-Interest Earned 43 32
Total Interest Income 43 32 -
Total Revenues and Transfer In 100,043 32 40,000
Expenses
Capital Outlay
52096-Capital Project - - -
51001-Capital Outlay - Equipment - - -
51002-Capital Outlay - Vehicle - - -
Total Capital Outlay - - -
Transfers Out
59999-Transfer out 100,000
Total Transfer Out 100,000 - -
Total Expenses and Capital Outlay and TO 100,000 - -
Revenue less Expenses 43 32 40,000
36 2022-23 Final Budget
Special Revenue Funds
(270) TOT
EMS
(271) TOT
Roads
(272) TOTTourism
Revenue
Taxes
40900-Gas Tax 2103
40901-Gas Tax 2105
40902-Gas Tax 2106
40903-Gas Tax 2107
40904-Gas Tax 2107.5
40906-RMRA Tax (SB1)
40204-Transient Occupancy Tax 120,000 120,000 120,000
Total Local Taxes 120,000 120,000 120,000
Licenses and Permits
40603-Road Mitigation Fees
40602-Park Mitigation Fees
40609-Park Mitigation Fees
40613-Fire Mitigation Fees
40630-General Plan Fee
Total Licenses and Permits - - -
Grant Income
44000-Grant Income
44032-American Rescue Plan
Total Grant Income - - -
Interest Income
40700-Interest Earned
Total Interest Income - - -
Total Revenues and Transfer In 120,000 120,000 120,000
Expenses
Capital Outlay
52096-Capital Project - - -
51001-Capital Outlay - Equipment - 15,000 -
51002-Capital Outlay - Vehicle - - -
Total Capital Outlay - 15,000 -
Transfers Out
59999-Transfer out 120,000 120,000 120,000
Total Transfer Out 120,000 120,000 120,000
Total Expenses and Capital Outlay and TO 120,000 135,000 120,000 Revenue less Expenses - (15,000) -
37 2022-23 Final Budget
Special Revenue Funds
(285) Traffic
Impact
(286) Parking
In-Lieu
(287) Park
Impact
Revenue
Taxes
40900-Gas Tax 2103
40901-Gas Tax 2105
40902-Gas Tax 2106
40903-Gas Tax 2107
40904-Gas Tax 2107.5
40906-RMRA Tax (SB1)
40204-Transient Occupancy Tax
Total Local Taxes - - -
Licenses and Permits
40603-Road Mitigation Fees 60,000
40602-Park Mitigation Fees 8,000
40609-Park Mitigation Fees
40613-Fire Mitigation Fees
40630-General Plan Fee
Total Licenses and Permits 60,000 8,000 -
Grant Income
44000-Grant Income
44032-American Rescue Plan
Total Grant Income - - -
Interest Income
40700-Interest Earned 3,000 50 40
Total Interest Income 3,000 50 40
Total Revenues and Transfer In 63,000 8,050 40
Expenses
Capital Outlay
52096-Capital Project
51001-Capital Outlay - Equipment
51002-Capital Outlay - Vehicle
Total Capital Outlay
Transfers Out
59999-Transfer out
Total Transfer Out - - -
Total Expenses and Capital Outlay and TO - - -
Revenue less Expenses 63,000 8,050 40
38 2022-23 Final Budget
Special Revenue Funds
(288) Police
Impact
(290) Fire
Impact
(295) American
Rescue Plan Totals
Revenue
Taxes
40900-Gas Tax 2103 24,000
40901-Gas Tax 2105 17,000
40902-Gas Tax 2106 20,500
40903-Gas Tax 2107 20,000
40904-Gas Tax 2107.5 1,000
40906-RMRA Tax (SB1) 50,000
40204-Transient Occupancy Tax 360,000
Total Local Taxes - - - 492,500
Licenses and Permits
40603-Road Mitigation Fees 60,000
40602-Park Mitigation Fees 8,000
40609-Park Mitigation Fees 2,500 2,500
40613-Fire Mitigation Fees 3,000 3,000
40630-General Plan Fee
Total Licenses and Permits 2,500 3,000 - 77,000
Grant Income
44000-Grant Income 375,004
44032-American Rescue Plan 473,180 473,180
Total Grant Income - - 473,180 848,184
Interest Income
40700-Interest Earned 40 40 4,765
Total Interest Income 40 40 - 4,765
Total Revenues and Transfer In 2,540 3,040 473,180 1,422,449 Expenses
Capital Outlay
52096-Capital Project 235,000
51001-Capital Outlay - Equipment 15,000
51002-Capital Outlay - Vehicle -
Total Capital Outlay 250,000
Transfers Out
59999-Transfer out 868,360 1,461,760
Total Transfer Out - - 868,360 1,461,760
Total Expenses and Capital Outlay and TO - - 868,360 1,711,760 Revenue less Expenses 2,540 3,040 (395,180) (289,311)
39 2022-23 Final Budget
NEW Strike Team
Dept Requested - Dept
6010 Strike Team
2022-23 Request

NEW FUND
2020-21
Actuals 2021-22 Budget
2021-22 Est
Actuals
Total Revenues $250,000 $462,776 $235,000 $150,000
44000-Grant Income $250,000 $462,776 $235,000 $150,000
Strike team reimbursement $250,000 $462,776 $235,000 $150,000 $0
Total Expenses $250,000 $285,400 $235,000 $127,385
50002-Overtime $0 $0 $150,000 $168
$0 $150,000 $168
50003-Strike Team Salaries $150,000 $238,072 $0 $0
150,000 $238,072 $0
50020-Medicare $0 $1,791 $1,100 $0
$1,791 $1,100
50021-FICA $0 $7,715 $3,500 $0
$7,715 $3,500
50025-Health Insurance $0 $2,422 $0 $0
$2,422
50026-Dental & Life Insurance $0 $334 $0 $0
$334
50027-Vision Insurance $0 $57 $0 $0
$57
50028-PERS $0 $1,271 $0 $0
$1,271
50029-Long Term Disability $0 -$64 $0 $0
-$64
50037-Life Insurance $0 $2 $0 $0
$2
50350-Workers' Compensation $0 $7,580 $6,000 $12
$7,580 $6,000 $12
50064-Vehicle Maintenance & R $0 $4,768 $14,400 $14,000 $4,768 $14,400 $14,000
50072-Safety Equipment $0 $6,388 $10,000 $5,000
$6,388 $10,000 $5,000
50302-Training & Travel $0 $5,337 $0 $0
$0 $5,337
50326-Fire Meals $0 $193 $0 $0
$0 $193
50081-Outside Consultant $0 $0 $35,000 $68,205
$0 $35,000 $68,205
51001-Capital Outlay - Equipme $100,000 $9,534 $15,000 $40,000 $100,000 $9,534 $15,000 $40,000
Totals $0 $177,376 $0 $22,615
40 2022-23 Final Budget
Capital Funds 2022-23 Budget
Capital Funds
(050) GF Capital Equp
Reserve
(115) GF
Projects
Revenue
Misc Revenues
40550-Asset Sales 40,000 850,000
40609-Park Mitigation Fees
40613-Fire Mitigation Fees
40630-General Plan Fee
Total Licenses and Permits 40,000 850,000
Total Revenues and Transfer In 40,000 850,000
Expenses
Capital Outlay 200,000
52096-Capital Project - -
51001-Capital Outlay - Equipment -
51002-Capital Outlay - Vehicle -
Total Capital Outlay - 200,000
Transfers Out
59999-Transfer out 40,000
Total Transfer Out 40,000 -
Total Expenses and Capital Outlay and TO 40,000 200,000 Revenue less Expenses - 650,000
41 2022-23 Final Budget
Capital Funds
(139) Transportation
Projects
(305) Sewer
Expansion
(310) Sewer
R&R
Revenue
Licenses and Permits
43006-Sewer Connection Fee - Buildin 50,000
43010-Sewer Capital Replacement 120,000 -
Total Licenses and Permits 170,000 -
Grant Revenue
4XXXX-HMGP 900,000
4XXXX-RSTP State 78,049
4XXXX - CRSSA 100,000
4XXXX - SWRB 900,000
Total Grant Revenue 178,049 - 1,800,000
Interest Income
40700-Interest Earned 1,000
Total Interest Income 1,000 -
Transfers In
49999- Transfers In 1,000,000
Total Transfers In - - 1,000,000
Total Revenues and Transfer In 178,049 171,000 2,800,000 Expenses
52096-Capital Project 178,049 2,210,000
51001-Capital Outlay - Equipment -
51002-Capital Outlay - Vehicle
Total Capital Outlay 178,049 - 2,210,000
Total Expenses and Capital Outlay and TO 178,049 - 2,210,000 Revenue less Expenses - 171,000 590,000
42 2022-23 Final Budget
Capital Funds
(355) Water
Expansion
(365) Water
R&R Totals
Revenue
Licenses and Permits
43006-Sewer Connection Fee - Buildin 50,000
42007-Water Capital Improvement Fee 45,000 45,000
43010-Sewer Capital Replacement 120,000
Total Licenses and Permits 45,000 - 215,000
Grant Revenue
4XXXX-HMGP 900,000
4XXXX-RSTP State 78,049
4XXXX - CRSSA 100,000
Total Grant Revenue - - 1,978,049
Misc Revenues
40550-Asset Sales 890,000
Total Licenses and Permits - 890,000
Interest Income
40700-Interest Earned 2,700 3,700
Total Interest Income 2,700 - 3,700
Transfers In
49999- Transfers In 500,000 1,500,000
Total Transfers In - 500,000 1,500,000
Total Revenues and Transfer In 47,700 500,000 4,586,749 Expenses
52096-Capital Project 75,000 2,463,049
Total Capital Outlay - 75,000 2,663,049
Transfers Out
59999-Transfer out 40,000
Total Transfer Out - 40,000
Total Expenses and Capital Outlay and TO - 75,000 2,703,049 Revenue less Expenses 47,700 425,000 1,883,700
43 2022-23 Final Budget
Debt Funds 2022-23 Budget
Debt Service (315) Sewer Debt
(360) Water
Debt Totals
Revenue
Interest Income
40700-Interest Earned - 5,000 5,000
Total Interest Income - 5,000 5,000
Transfers In
49999- Transfers In 224,574 - 224,574
Total Transfers In 224,574 - 224,574
Total Revenues and Transfer In 224,574 5,000 229,574
Expenses
Debt Service
53000-Debt Service 266,992 74,468 341,460
53001-Interest Expense 77,335 - 77,335
Total Debt Service 344,327 74,468 418,795
Transfers Out
59999-Transfers Out 431,961 - 431,961
Total Transfers Out 431,961 - 431,961
Total Expenses and Capital Outlay and TO 776,288 74,468 850,756 Revenue less Expenses (551,714) (69,468) (621,182)
44 2022-23 Final Budget
Enterprise Funds 2022-23 Budget
Enterprise (300) Sewer O&M
(350) Water
O&M Totals
Revenue
Fines & Penalties
42003-Utility Late Fees - 12,000 12,000
43002-Utility Late Fees 8,000 - 8,000
Total Fines & Penalties 8,000 12,000 20,000
Facilities Rentals
40704-Property Rental - 1,000 1,000
Total Facilities Rentals - 1,000 1,000
Charges for Service
43000-Sewer Service Fee - O&M 3,218,697 - 3,218,697
42000-Water Service Fee - O&M - 1,867,850 1,867,850
Total Charges for Service 3,218,697 1,867,850 5,086,547 Misc Revenue
40550-Asset Sales 4,000 - 4,000
Total Misc Revenue 4,000 - 4,000
Interest Income
40700-Interest Earned 10,000 15,000 25,000
Total Interest Income 10,000 15,000 25,000
Total Revenues and Transfer In 3,240,697 1,895,850 5,136,547 Expenses
Salaries and Benefits
50000-Salaries 287,951 308,458 596,410
50001-Salaries - Part Time - 5,000 5,000
50002-Overtime 12,450 6,500 18,950
50010-Callout 5,543 6,098 11,642
50011-On-Call Pay 5,162 6,954 12,115
50017-Leave Payout 18,000 14,000 32,000
50020-Medicare 4,168 4,464 8,631
50021-FICA 17,817 19,082 36,898
50025-Health Insurance 48,082 50,775 98,857
50026-Dental & Life Insurance 5,133 5,296 10,429
50027-Vision Insurance 776 828 1,604
50028-PERS 28,400 30,516 58,915
50029-Long Term Disability 2,040 2,186 4,226
50034-Auto Allowance/Cell Phone 2,184 2,414 4,598
50037-Life Insurance 332 290 622
45 2022-23 Final Budget
Enterprise (300) Sewer O&M
(350) Water
O&M Totals
50038-PERSUL 48,574 54,234 102,808
50350-Workers' Compensation 21,725 31,832 53,557
Total Salaries and Benefits 508,336 548,926 1,057,262
Service and Supplies
50051-Electricity 105,938 20,074 126,012
50053-Telephone 5,500 2,600 8,100
50054-Fuel 5,500 3,300 8,800
50063-Equipment Maintenance & Repair 45,000 20,000 65,000 50064-Vehicle Maintenance & Repair 10,000 2,500 12,500
50068-Building Maintenance 10,000 2,000 12,000
50070-Tools 1,650 1,000 2,650
50071-Equipment Rental 1,000 - 1,000
50072-Safety Equipment 3,000 1,700 4,700
50074-Alarm 6,200 2,500 8,700
50076-Fire Break 3,500 - 3,500
50078-Computer/Software 1,622 1,749 3,370
50081-Outside Consultant - 500 500
50085-IT Services 500 - 500
50087-Engineering Services 81,200 81,200 162,400
50093-Stream Gauge 4,800 - 4,800
50095-Load Test Generator 3,500 2,000 5,500
50098-Cathotic Protection - 1,000 1,000
50120-Equipment R&M - Instruments 3,000 - 3,000
50152-Office Supplies 1,500 500 2,000
50153-Materials and Supplies 6,500 4,500 11,000
50159-Chlorine - 3,000 3,000
50160-Laboratory Supplies 5,000 4,500 9,500
50161-Chemicals 120,000 25,000 145,000
50162-Water Testing - 18,000 18,000
50163-Wastewater Testing 30,000 - 30,000
50301-Dues & Subscriptions 1,200 - 1,200
50302-Training & Travel 3,000 3,000 6,000
50307-Uniform Service 2,000 - 2,000
50309-DPH Compliance - 2,000 2,000
50313-Recruiting 1,000 1,000 2,000
50315-Fees 54,500 15,000 69,500
50328-Sludge Handling 25,000 - 25,000
51018-UV System Maintenance 50,000 - 50,000
52009-Monitoring Well 10,000 - 10,000
50358-Bad Debt Expense 12,000 6,000 18,000
50362-Stream Testing 12,000 - 12,000
46 2022-23 Final Budget
Enterprise
(300) Sewer
O&M
(350) Water
O&M Totals
50370-UPWA Water Purchase Fees - 40,000 40,000
50371-TS IRWMA Fees - 500 500
59990-Cost Allocation O&M 125,000 150,000 275,000
Total Services and Supplies 750,610 415,122 1,165,732
Capital Outlay
52096-Capital Project 75,000 - 75,000
51001-Capital Outlay - Equipment 84,000 84,000 168,000
51002-Capital Outlay - Vehicle - - -
Total Capital Outlay 159,000 84,000 243,000
Transfers Out
59999 - Transfer Out 1,224,573 500,000 1,724,573
Total Transfers Out 1,224,573 500,000 1,724,573
Total Expenses, Capital Outlay, TO 2,642,518 1,548,049 4,190,567 Revenue less Expenses 598,179 347,801 945,980
47 2022-23 Final Budget
Budget Detail by Department
City Council
City Attorney
Dept Requested - Dept 1000
City Officials
2022-23 Request 010
General Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
Total Expenses $36,382 $24,536 $30,078 $28,928
50020-Medicare $261 $344 $269 $269
5 Council Members $261 $344 $269 $269
50021-FICA $1,116 $1,502 $1,153 $1,153
1,116 $1,502 $1,153 $1,153
50028-PERS $0 $688 $0 $0
0 $688 $0 $0
50056-Computers/Software $1,625 $0 $0 $0
365 1,625 $0 $0 $0
50081-Outside Consultant $0 $501 $0 $0
0 $501 $0 $0
50082-Videographer $4,800 $0 $3,500 $2,500
Council Meetings- Should look at se 4,800 $0 $3,500 $2,500 50085-IT Services $1,000 $300 $0 $100
Setup Council Meeting Systems 1,000 300 0 100
50042-Council/Commission Stipends $18,000 $16,800 $18,000 $18,000 18,000 $16,800 $18,000 $18,000
50350-Workers' Compensation $1,080 $986 $1,406 $1,406
1,080 $986 $1,406 $1,406
50152-Office Supplies $500 $455 $500 $500
500 $455 $500 $500
50218-Employee Appreciation $2,000 $1,960 $2,000 $2,000 2,000 $1,960 $2,000 $2,000
50302-Training & Travel $5,500 $1,000 $3,000 $3,000
Council Member Academy (5 @ $625 3,125 $1,000 $3,000 $3,000 Travel to Sacramento (5 @ $475 ea) 2,375
50311-Legal Notices $500 $0 $500 $0
500 $500
Total -$36,382 -$24,536 -$30,078 -$28,928
Dept Requested - Dept 1500
Attorney
2022-23 Request
010 General Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
Total Expenses $75,000 $50,145 $205,000 $185,000
50088-Legal Attorney Services $150,000 $148,544 $180,000 $160,000 General Council Services $150,000 $148,544 $180,000 $160,000 50089-Legal Contingency $25,000 $0 $25,000 $25,000
$25,000 $0 $25,000 $25,000
59990-Cost Allocation O&M -$100,000 -$98,399 $0 $0
Allocation to Non-GF Departments -100,000 -$98,399 0
Total -$75,000 -$50,145 -$205,000 -$185,000
48 2022-23 Final Budget
City Engineer
Dept Requested - Dept 2000
Engineering
010 General
Fund
2022-23
Request
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
Total Expenses $57,685 $220,085 $131,964 $212,818 $206,818 50051-Electricity $0 $0 $1,341 $0 $0
0 $0 $1,341 $0 $0
$0
50053-Telephone $0 $0 $1,002 $0 $0
0 $0 $1,002 $0 $0
50056-Computers/Software $325 $325 $349 $0 $0
365 325 $325 $349 $0 $0
50060-Copier $0 $0 $2,819 $0 $0
0 $0 $2,819 $0 $0
50077-Equipment $0 $0 $0 $500 $500
0 $0 $0 $500 $500
50085-IT Services $0 $0 $300 $9,000 $4,000
0 $0 $300 $9,000 $4,000
50087-Engineering Services $57,360 $219,760 $125,157 $203,000 $203,000 Water Related Engineering $81,200
Wastewater Related Engineering $81,200
General Engineering/Technician 57,360 $57,360
$0
$0 125,157 203,000 203,000
50107-Solid Waste Fees $0 $0 $375 $0 $0
0 $0 $375 $0 $0
50152-Office Supplies $0 $0 $1,084 $0 $0
0 $0 $1,084 $0 $0
50311-Legal Notices $0 $0 $0 $1,000 $0
General Legal Notices 0 $0 $0 $1,000 $0
59990-Cost Allocation O&M $0 $0 -$463 -$682 -$682
0 $0 -$463 -$682 -$682
Total -$57,685 -$220,085 -$131,964 -$212,818 -$206,818
49 2022-23 Final Budget
Finance and Administration
Dept Requested - Dept 3000
Finance and Administration
010 General
Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
Total Revenues $3,799,662 $4,262,995 $3,072,500 $4,026,493 40001-Secured/Unsecured Property Tax $690,000 $666,969 $650,000 $680,000 $690,000 $666,969 $650,000 $680,000
$0
40200-Sales Tax $1,302,000 $1,276,362 $840,000 $1,000,000 $1,302,000 $1,276,362 $840,000 $1,000,000
40201-Prop 172 Public Safety $640,000 $688,170 $431,000 $431,000 $640,000 $688,170 $431,000 $431,000
40202-Franchise Fees $192,000 $174,537 $192,000 $192,000 $192,000 $174,537 $192,000 $192,000
40203-Transient Occupancy Tax $540,000 $997,848 $540,000 $540,000 $540,000 $997,848 $540,000 $540,000
40205-Document Transfer Tax $20,000 $38,015 $20,000 $20,000 $20,000 $38,015 $20,000 $20,000
40300-Business License $38,000 $37,767 $33,000 $33,000
$38,000 $37,767 $33,000 $33,000
40501-Motor Vehicle In-Leiu Tax $300,000 $305,039 $300,000 $300,000 $300,000 $305,039 $300,000 $300,000
40604-Admin Fees - GHC $14,000 $14,000 $14,000 $14,000
$14,000 $14,000 $14,000 $14,000
40605-Admin Fees - School $600 $563 $1,000 $1,000
$600 $563 $1,000 $1,000
40606-Admin - LAFCO $3,600 $3,600 $3,600 $3,600
$3,600 $3,600 $3,600 $3,600
40620-Admin - LLD $5,000 $5,000 $5,000 $5,000
$5,000 $5,000 $5,000 $5,000
40700-Interest Earned $10,000 $10,327 $10,000 $10,000
10,000 $10,327 $10,000 $10,000
40704-Property Rental $34,927 $34,926 $24,900 $24,900
Post Office 27427
Grazing Lease $7,500 $34,926 $24,900 $24,900
40714-Reimburseable $500 $9,872 $2,000 $2,000
$500 $9,872 $2,000 $2,000
40727-Legal Recovery - Starr $9,035 $0 $6,000 $60,223
Per Loan Agreement $9,035 $0 $6,000 $60,223
44032-American Rescue Plan $0 $0 $0 $473,180
$0 $0 $0 $473,180
49999-Transfers In $0 $0 $0 $473,180
American Rescue Plan $0 $0 $0 $473,180
Total Expenses $1,102,105 $1,032,788 $1,338,429 $1,375,768 50000-Salaries $399,112 $410,465 $433,638 $433,638
5 FTEs $399,112 $410,465 $433,638 $433,638
50002-Overtime $2,500 $1,028 $0 $1,000
Misc OT $2,500 $1,028 $0 $1,000
50 2022-23 Final Budget
Dept Requested - Dept 3000
Finance and Administration
010 General
Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
50017-Leave Payout $10,000 $26,396 $15,336 $60,000
Misc Payouts $10,000 $26,396 $15,336 $60,000
50020-Medicare $5,787 $6,725 $6,579 $6,579
$5,787 $6,725 $6,579 $6,579
50021-FICA $24,745 $27,861 $28,134 $28,134
24,745 $27,861 $28,134 $28,134
50022-State Unemployment Insurance $0 $0 $5,000 $0
0 $0 $5,000 $0
50025-Health Insurance $66,440 $65,541 $62,837 $62,837
66,440 $65,541 $62,837 $62,837
50026-Dental & Life Insurance $7,075 $5,016 $4,544 $4,544 7,075 $5,016 $4,544 $4,544
50027-Vision Insurance $1,129 $788 $952 $952
1,129 $788 $952 $952
50028-PERS $49,176 $49,328 $44,250 $44,250
49,176 $49,328 $44,250 $44,250
50029-Long Term Disability $2,834 $2,393 $2,823 $2,823
2,834 $2,393 $2,823 $2,823
50031-Retiree Benefit $0 $0 $7,762 $7,762
$0 $7,762 $7,762
50034-Auto Allowance/Cell Phone $2,400 $5,074 $4,800 $2,500 2,400 $5,074 $4,800 $2,500
50035-Benefit Admin Fees Retiree $0 $3,809 $4,000 $4,000 $3,809 $4,000 $4,000
50037-Life Insurance $288 $256 $234 $234
288 $256 $234 $234
50038-PERSUL $112,462 $55,779 $61,268 $61,268
112,462 $55,779 $61,268 $61,268
50350-Workers' Compensation $23,947 $18,241 $27,226 $27,226 23,947 $18,241 $27,226 $27,226
50051-Electricity $739 $738 $2,000 $2,500
CPPA 739
$738 $2,000 $2,500
50052-Propane $1 $1 $2,100 $2,100
Campora 1 $1 $2,100 $2,100
50053-Telephone $2,520 $4,662 $5,500 $3,500
Cal.Net 2,520 $4,662 $5,500 $3,500
50056-Computers/Software $6,940 $1,953 $2,000 $2,000
Smartsheet 600 $1,953 $2,000 $2,000
Microsoft 365 - Was already paying $1,95 2,400
Adobe 540
Target Solutions - Moved from Fire 3400
50059-Internet/Wireless Connection $4,500 $0 $1,500 $1,500 Comcast - NEW 4,500 $0 $1,500 $1,500
Note: Was paying $1452 for City Hall Old Location
50060-Copier $7,207 $0 $0 $0
US Bank Lease 1168
WF Lease 5,004
51 2022-23 Final Budget
Dept Requested - Dept 3000
Finance and Administration
010 General
Fund
2020-21
Actuals
2021-22
Budget
2021-22
Est
Actuals
Zoom Lease 1035
50061-Computer Maint/Software Lease $43,974 $0 $17,800 $17,800 Springbrook (Cloud) 34974
Govinvest 9,000
$0 $17,800 $17,800
50063-Equipment Maintenance & Repair $1,330 $625 $1,800 $1,800 Cisco Annual Fire Sprinklers 80 $625 $1,800 $1,800
Angels Sheet Metal Annual 450
Misc Repairs (Door, leaks, etc.) 800
50066-Equipment Lease $631 $661 $600 $600
Pitney Bowes 631 $661 $600 $600
50068-Building Maintenance $3,000 $362 $500 $500
General Maintenance, plus door, leaks, 3,000 $362 $500 $500 50069-Grounds Maintenance $500 $509 $750 $750
MIsc 500 $509 $750 $750
50074-Alarm $1,500 $2,274 $1,500 $1,500
Signal Service 1,500 $2,274 $1,500 $1,500
50077-Equipment $6,000 $732 $0 $0
Computers, staff equipment 2,500 $732 $0 $0
Phones 3,500
50081-Outside Consultant $81,020 $125,195 $179,400 $179,400 Dataprose - Print/mail 13,200 $125,195 $179,400 $179,400 Citygate 45,000
Website 8,500
Springbrook Migration 14,320
50085-IT Services $18,500 $3,793 $13,499 $13,499
Computerfiremen 6000
Additional IT Services 12,500 $3,793 $13,499 $13,499
50086-Audit Services $31,500 $0 $29,600 $29,600
Larry Bain 29,000 $0 $29,600 $29,600
SCO - Road Report 2500
50090-Codification $2,480 $1,161 $1,800 $1,800
Annual Fee 480 $1,161 $1,800 $1,800
Ordinance Updates 2000
50106-Retirement Benefit Consultants $3,500 $0 $2,100 $2,100 GASB 68 Report 1000 $0 $2,100 $2,100
OPEB Report 2500
50110-Revenue Consultant $2,500 $2,250 $6,200 $6,200
MuniServices Sale Tax Audit 2,500 $2,250 $6,200 $6,200
50111-Utilities $7,128 $6,741 $6,800 $6,800
City of Angels Water/Sewer 7,128 $6,741 $6,800 $6,800
50152-Office Supplies $5,000 $4,939 $4,250 $4,250
MIsc Office Supplies 5,000 $4,939 $4,250 $4,250
50153-Materials and Supplies $800 $777 $750 $750
Misc non-office supplies 800 $777 $750 $750
50158-Facility/Janitorial Services $1,200 $0 $1,200 $1,200 City Hall Cleaning 1,200 $0 $1,200 $1,200
52 2022-23 Final Budget
Dept Requested - Dept 3000
Finance and Administration
010 General
Fund
2020-21
Actuals
2021-22
Budget
2021-22
Est
Actuals
50173-Postage $3,500 $0 $4,200 $4,200
Pitney Bowes Postage 3,500 $0 $4,200 $4,200
50301-Dues & Subscriptions $2,790 $966 $1,550 $1,550
Web Domain 400
FPPC Dues 150
Calaveras Enterprise 40
GFOA x 2 650
ICMA 1400
PO Box 667 150 $966 $1,550 $1,550
50302-Training & Travel $9,000 $1,791 $4,000 $4,000
CalCities 2,500 $1,791 $4,000 $4,000
Springbrook Conferences 2,500
CSJVRMA 500
Misc Travel 500
Springbrook Training Staff 3000
50311-Legal Notices $2,500 $2,133 $1,000 $1,000
Ordinance Publishing $2,500 $2,133 $1,000 $1,000
50313-Recruiting $500 $320 $500 $500
Advertising and backgrounds $500 $320 $500 $500
50315-Fees $7,950 $45,668 $27,100 $27,100
PCI Non-Compliance 750
Civic Pay - Online Trans Fee $7,200 $45,668 $27,100 $27,100 50351-Liability Ins $272,500 $152,570 $255,937 $255,937 CSJVRMA 265,000 $152,570 $255,937 $255,937
Fraud Coverage 7,500
50400-Miscellaneous $10,000 $15,000 $0 $75
Misc Appraisel/Recordings 10,000 $15,000 $0 $75
51001-Capital Outlay - Equipment $0 $1,000 $0 $0
$1,000 $0 $0
51005-Computer/Software $35,000 $0 $53,110 $53,110
Server/Network Project 35000 $0 $53,110 $53,110
53009-Penalties on Late PERS Payment $0 $0 $0 $400
$0 $0 $400
59990-Cost Allocation O&M -$175,000 -$22,733 $0 $0
Water -95000 -$22,733 $0 $0
Sewer -80000
Other
Totals $2,690,557 $3,230,207 $1,734,071 $2,650,725
53 2022-23 Final Budget
Community Support
Dept Requested - Dept
3002 Comm. Support
2022-23 Request 010
General Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
Total Revenues $25,000 $0 $0 $0
40203-Transient Occupancy Tax 25,000 0 0 0
49999-Transfer In - 0 0 0
Total Expenses $115,520 $108,918 $108,950 $109,018
50081-Museum Support $50,000 $50,000 $50,000 $50,000
$50,000 $50,000 $50,000 $50,000
50201-Community Support $6,500 $0 $0 $0
ACBA $6,500 $0 $0 $0
50202-League of Cal. Cities $3,380 $3,282 $3,300 $3,380 $3,380 $3,282 $3,300 $3,380
50207-Central Sierra RC&D $640 $636 $650 $638
640 $636 650 638
50220-DAC Support 55,000 55,000 55,000 55,000
55,000 $55,000 55000 55000
Total -$90,520 -$108,918 -$108,950 -$109,018
54 2022-23 Final Budget
Building and Planning
Dept Requested - Dept 4000
Building/Planning
010 General
Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
Total Revenues $376,452 $277,083 $446,452 $450,562
40301-Sign Permits $1,500 $1,774 $1,500 $1,500
$1,500 $1,774 $1,500 $1,500
40302-Home Occupancy Permit $1,500 $2,166 $1,500 $1,500 $1,500 $2,166 $1,500 $1,500
40303-Building Permits $90,000 $111,969 $90,000 $90,000 $90,000 $111,969 $90,000 $90,000
40304-Encroachments $3,500 $4,089 $3,500 $4,200
$3,500 $4,089 $3,500 $4,200
40307-SB 1186 Revenues $2,000 $0 $2,000 $2,000
$2,000 $0 $2,000 $2,000
40600-Planning Fees $50,000 $56,820 $50,000 $50,000
$50,000 $56,820 $50,000 $50,000
40601-Plan Check Fees $0 $0 $0 $1,610
$0 $0 $1,610
40630-Long-Range Planning Fee $0 $1,987 $0 $1,800
Long Range Planning Impact Fee $1,987 $0 $1,800
40700-Interest Earned $0 $67 $0 $0
$67 $0 $0
40714-Reimburseable $0 $10,000 $0 $0
$10,000 $0 $0
40802-LTF Funds from CCOG $0 $41,454 $0 $0
$41,454 $0 $0
44000-Grant Income $227,952 $46,757 $297,952 $297,952
SB2 Affordable Housing Grant (C $15,000
LEAP Grant (Carry Over) $35,000
Per Capita Grant (Carry Over) $177,952 $46,757 $297,952 $297,952 49999-Fund Transfer - In $0 $0 $0 $0
Total Expenses $655,691.47 $237,517 $509,124 $539,126
50000-Salaries $50,940 $44,761 $61,838 $61,838
1 FTE $50,940 $44,761 $61,838 $61,838
50002-Overtime $1,500 $1,210 $0 $500
Misc OT $1,500 $1,210 $0 $500
50017-Leave Payout $0 $0 $0 $4,464
0 $0 $0 $4,464
50020-Medicare $740 $780 $941 $941
$740 $780 $941 $941
50021-FICA $3,159 $3,353 $3,420 $3,420
$3,159 $3,353 $3,420 $3,420
50025-Health Insurance $15,147 $8,636 $13,268 $13,268
$15,147 $8,636 $13,268 $13,268
50026-Dental & Life Insurance $1,712 $928 $1,256 $1,256 55 2022-23 Final Budget
Dept Requested - Dept 4000
Building/Planning
010 General
Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
$1,712 $928 $1,256 $1,256
50027-Vision Insurance $226 $9 $225 $225
$226 $9 $225 $225
50028-PERS $7,142 $7,684 $8,151 $8,151
$7,142 $7,684 $8,151 $8,151
50029-Long Term Disability $434 $267 $424 $424
$434 $267 $424 $424
50031-Retiree Benefit $0 $0 $16,605 $16,605
0 $0 $16,605 $16,605
50034-Auto Allowance/Cell Phone $480 $173 $0 $60
$480 $173 $0 $60
50037-Life Insurance $58 $44 $46 $46
$58 $44 $46 $46
50038-PERSUL $37,122 $17,167 $17,167 $17,167
$37,122 $17,167 $17,167 $17,167
50350-Workers' Compensation $3,882 $1,800 $2,583 $2,583 $3,882 $1,800 $2,583 $2,583
50042-Council/Commission Stipends $3,000 $1,550 $3,000 $3,000 $3,000 $1,550 $3,000 $3,000
50051-Electricity $360 $1,341 $1,500 $1,500
CPPA $360 $1,341 $1,500 $1,500
50053-Telephone $1,104 $1,094 $1,200 $1,200
Cal.Net $1,104 $1,094 $1,200 $1,200
50056-Computers/Software $2,839 $350 $500 $500
Adobe $180
Signal Service $234
365 $325 $350 $500 $500
Smartsheet $300
Parcelquest $1,800
50060-Copier $720 $4,915 $0 $500
Wells Fargo Lease $720 $4,915 $0 $500
50061-Computer Maint/Software L $350 $0 $150 $150
365 350 $0 $150 $150
50063-Equipment Maintenance & R $0 $0 $1,000 $1,000
0 $0 $1,000 $1,000
50081-Outside Consultant $260,000 $82,756 $87,000 $87,000 City Planner Contract $90,000
City Planner Task Orders (SB2, L $50,000
Code Enforcement $20,000
Building Inspector $90,000 $74,101 $80,000 $80,000
Roark Weber (City Projects and $10,000 $8,655 $7,000 $7,000 50085-IT Services $500 $375 $2,000 $2,000
$500 $375 $2,000 $2,000
50087-Engineering Services $25,000 $19,271 $0 $0
Dewberry - Planning & Building A $25,000 $19,271 $0 $0
50111-Utilities $2,040 $1,883 $1,850 $1,850
City of Angels $2,040 $1,883 $1,850 $1,850
50152-Office Supplies $1,500 $684 $2,600 $2,600
56 2022-23 Final Budget
Dept Requested - Dept
4000 Building/Planning
010 General
Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
$1,500 $684 $2,600 $2,600
50301-Dues & Subscriptions $0 $1,799 $2,300 $2,300
0 $1,799 $2,300 $2,300
50302-Training & Travel $2,500 $0 $500 $500
Planning Commissioner Trainin $1,000
Staff Training $1,500 $0 $500 $500
50310-LAFCO Contribution $31,912 $30,479 $30,593 $30,593 2022/2023 LAFCo Contribution $31,912 $30,479 $30,593 $30,593 50311-Legal Notices $14,000 $4,170 $12,000 $12,000
Legal noticing public hearings $7,000
Ordinances Publishing $7,000 $4,170 $12,000 $12,000
50313-Recruiting $0 $0 $0 $250
0 $0 $0 $250
50366-Community Events/Meeting $500 $0 $50,000 $50,000
Building/Planning Outreach $500 $0 $50,000 $50,000
51005-Computer/Software $11,000 $0 $8,967 $8,967
Add Special Events module to M $2,000
Add Code Enforcement Module $9,000 $0 $8,967 $8,967
52096-Capital Project $177,952 $0 $177,952 $177,952
Per Capita - Playground/Park $177,952 $0 $177,952 $177,952 59990-Cost Allocation O&M $0 $0 $0 $12,114
0 $0 $0 $12,114
59999-Transfer Out $0 $0 $0 $12,114
Transfers to GF 010 0 $0 $0 $12,114
Totals -$281,367 $39,567 -$62,672 -$88,564
57 2022-23 Final Budget
Fire Department
Dept Requested - Dept 6000
Fire Dept
010 General
Fund 2020-21 Actuals
2021-22
Budget
2021-22 Est
Actuals
Total Revenues $184,500 $118,590 $342,022 $300,520
40204-Transient Occupancy Tax $0 $47,668 $120,000 $120,000 $0 $47,668 $120,000 $120,000
40612-Fire Special Services $5,000 $2,628 $5,000 $2,500 $5,000 $2,628 $5,000 $2,500
40613-Fire Mitigation Fees $0 $523 $2,500 $1,200
$523 $2,500 $1,200
40700-Interest Earned $0 $0 $100 $100
$0 $100 $100
40704-Property Rental $0 $10,920 $19,000 $10,920
$0 $10,920 $19,000 $10,920
40706-Donation $0 $0 $0 $0
$0 $0 $0
40714-Reimburseable $500 $8,847 $500 $200
What are these for? $500 $8,847 $500 $200
44000-Grant Income $0 $336 $59,322 $30,000
$336 $59,322 $30,000
49999-Fund Transfer - In $179,000 $47,668 $135,600 $135,600 TOT $120,000.00 $47,668.00 $120,000.00 120,000
257 Prop 172 $33,000.00 $0.00 $13,000.00 13,000
290 Fire Impact Fee $26,000 $0 $2,600 $2,600
40718-Misc Refund $0 $0 $0 $0
Total Expenses $899,773 $789,669 $1,436,792 $888,944
50000-Salaries 378,785 $145,683 $169,044 $177,547
5 FTEs 329,645 $145,683 $169,044 $177,547
1 Contracted FC 49,140
50001-Salaries - Part Time 180,960 $347,108 $398,608 $363,993 5 Extra Hires 180,960 $347,108 $398,608 $363,993
50002-Overtime 18,407 $13,127 $0 $21,953
Misc OT 10,000 $13,127 $0 $21,953
Call Out $8,407.00
50004-Fire Planned Overtime 0 $760 $4,727 $4,495
$760 $4,727 $4,495
50015-Holiday Pay 12,502 $5,689 $5,600 $5,915
12,502 $5,689 $5,600 $5,915
50017-Leave Payout 8,000 $7,488 $8,424 $0
8,000 $7,488 $8,424 $0
50020-Medicare 5,493 $6,508 $7,230 $7,894
5,493 $6,508 $7,230 $7,894
50021-FICA 23,485 $27,942 $30,947 $33,755
23,485 $27,942 $30,947 $33,755
50025-Health Insurance 59,745 $23,570 $26,984 $27,841
59,745 $23,570 $26,984 $27,841
50026-Dental & Life Insurance 5,676 $2,835 $2,998 $3,159 58 2022-23 Final Budget
Dept Requested - Dept 6000
Fire Dept
010 General
Fund 2020-21 Actuals
2021-22
Budget
2021-22 Est
Actuals
5,676 $2,835 $2,998 $3,159
50027-Vision Insurance 937 $458 $505 $451
937 $458 $505 $451
50028-PERS 49,980 $52,889 $60,796 $49,685
49,980 $52,889 $60,796 $49,685
50029-Long Term Disability 2,690 $523 $1,016 $1,050
2,690 $523 $1,016 $1,050
50031-Retiree Benefit 0 $0 $6,226 $0
$0 $6,226 $0
50034-Auto Allowance/Cell Phone 2,400 $404 $248 $430
2,400 $404 $248 $430
50037-Life Insurance 288 $62 $93 $153
288 $62 $93 $153
50038-PERSUL 12,708 $8,635 $10,881 $10,519
12,708 $8,635 $10,881 $10,519
50350-Workers' Compensation 28,637 $53,870 $38,038 $40,885 28,637 $53,870 $38,038 $40,885
50051-Electricity 3,500 $2,786 $3,500 $2,591
3,500 $2,786 $3,500 $2,591
50052-Propane 2,000 $1,683 $2,000 $819
2,000 $1,683 $2,000 $819
50053-Telephone 4,200 $3,597 $3,500 $4,115
4,200 $3,597 $3,500 $4,115
50054-Fuel 13,000 $0 $10,500 $0
13,000 $0 $10,500 $0
50056-Computers/Software 6,850 $1,522 $1,600 $1,466
Microsoft 365 1,950 $1,522 $1,600 $1,466
Lexipol $4,900
50060-Copier 1,600 $1,522 $1,600 $1,466
1,600 $1,522 $1,600 $1,466
50062-RMS System 630 $630 $900 $630
630 $630 $900 $630
50063-Equipment Maintenance & Re 3,000 $1,398 $3,000 $200 3,000 $1,398 $3,000 $200
50064-Vehicle Maintenance & Repai 20,000 $14,964 $20,580 $29,247 20,000 $14,964 $20,580 $29,247
50065-Radio Maintenance 1,500 $0 $1,500 $0
1,500 $0 $1,500 $0
50068-Building Maintenance 3,500 $1,981 $7,500 $8,079
3,500 $1,981 $7,500 $8,079
50069-Grounds Maintenance 1,500 $708 $1,500 $1,264
1,500 $708 $1,500 $1,264
50071-Equipment Rental 500 $431 $0 $0
500 $431 $0 $0
50072-Safety Equipment 0 $17,646 $0 $0
$17,646 $0 $0
50073-SCBA Maintenance 2,000 $0 $4,000 $0
59 2022-23 Final Budget
Dept Requested - Dept 6000
Fire Dept
010 General
Fund 2020-21 Actuals
2021-22
Budget
2021-22 Est
Actuals
2,000 $0 $4,000 $0
50081-Outside Consultant 700 $399 $700 $0
700 $399 $700 $0
50107-Solid Waste Fees 0 $0 $75 $0
$0 $75 $0
50111-Utilities 2,300 $2,037 $2,200 $2,196
2,300 $2,037 $2,200 $2,196
50152-Office Supplies 1,600 $2,136 $1,500 $1,570
1,600 $2,136 $1,500 $1,570
50156-Code Books 1,000 $0 $2,000 $0
1,000 $0 $2,000 $0
50157-Medical Supplies 21,500 $943 $1,500 $480
1,500 $943 $1,500 $480
Prop 172 Addl Medical Supplies 20,000
50158-Facility/Janitorial Services 2,600 $2,279 $2,000 $3,851 2,600 $2,279 $2,000 $3,851
50301-Dues & Subscriptions 100 $0 $50 $100
100 $0 $50 $100
50302-Training & Travel 5,000 $3,440 $9,500 $8,433
5,000 $3,440 $9,500 $8,433
50305-Physicals 2,500 $454 $1,500 $370
2,500 $454 $1,500 $370
50306-Fire Uniforms 4,500 $631 $3,500 $1,838
4,500 $631 $3,500 $1,838
50325-Fire Prevention 2,500 $0 $500 $0
Outreach materials 2,500 $0 $500 $0
50326-Fire Meals 1,000 $840 $500 $504
Fire Line Emergency Meals, Water 1,000 $840 $500 $504
51001-Capital Outlay - Equipment 0 $30,091 $395,000 $50,000 $30,091 $395,000 $50,000
59999-Fund Transfer - Out 0 $0 $181,922 $0
Transfers to GF 010 $0 $181,922 $0
Totals -$715,273 -$671,079 -$1,094,770 -$588,424
60 2022-23 Final Budget
Police
Dept Requested - Dept
6100 Police
010 General
Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
Total Revenues $245,734 $545,075 $453,436 $229,767
40401-Traffic/Parking $150 $138 $200 $250
$150 $138 $200 $250
$0
40402-Criminal Fines $250 $202 $400 $150
$250 $202 $400 $150
40404-Parking Enforcement $10,000 $10,285 $20,000 $7,000 $10,285 $20,000 $7,000
Reduced Parking Enforcemen 10,000
40503-POST Training Reimburse $2,500 $2,685 $5,000 $1,500 $2,500 $2,685 $5,000 $1,500
40507-SLESF Grant $0 $100,000 $100,000 $100,000
$100,000 $100,000 $100,000
40550-Asset Sales $0 $0 $0 $2,688
$0 $0 $2,688
40602-Park Mitigation Fees $0 $1,461 $2,500 $1,500
$1,461 $2,500 $1,500
40608-Police Special Services $3,000 $4,087 $3,000 $3,000 Expected revenue no increase $3,000 $4,087 $3,000 $3,000 407XX-CCW Fees $1,500 $237 $2,600 $250
$1,500 $237 $2,600 $250
40700-Interest Earned $0 $237 $2,600 $250
$237 $2,600 $250
40704-Property Rental $0 $18,720 $18,500 $18,720
$0 $18,720 $18,500 $18,720
40707-PD Vest Reimbursement $1,600 $834 $0 $0
Expecting the purchase and re $1,600 $834 $0 $0
40714-Reimburseable $0 $0 $78,845 $0
$0 $0 $78,845 $0
44029-MOA PD Reimbursement $75,000 $0 $0 $350
BH SRO $75,000 $0 $0 $350
44000-Grant Income $0 $135,672 $36,735 $94,109
No current grants in the pipeli $0 $135,672 $36,735 $94,109 40718-Misc Refund $0 $0 $0 $0
$0 $0 $0
49999-Fund Transfer - In $151,734 $270,517 $183,056 $0
SLESF $100,000 $270,517 $183,056 $0
Cannabis Tx Grant (253) $0 $0 $0 $0
OTS $23,734 $0 $0 $0
Prop 172 28,000 $0 $0 $0
Total Expenses $2,009,787 $1,592,769 $2,126,562 $1,905,105 50000-Salaries $761,234 $556,049 $692,557 $715,000
8 FTEs $682,107 $556,049 $692,557 $715,000
1 SRO 65206
K9 Pay 9,423
61 2022-23 Final Budget
Dept Requested - Dept
6100 Police
010 General
Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
Cell Phone 480
Stipend 4018
50001-Salaries - Part Time $38,000 $10,959 $15,292 $11,961 PT Clerical $23,000 $10,959 $15,292 $11,961
Reserve Hours $15,000
50002-Overtime $40,000 $29,770 $44,020 $34,751
Special Event O/T added Prio $40,000 $29,770 $44,020 $34,751 50010-Callout $0 $0 $0 $0
$0 $0 $0
50011-On-Call Pay $18,322 $12,078 $10,046 $15,000
Estimated but should be based $18,322 $12,078 $10,046 $15,000 50015-Holiday Pay $20,000 $18,165 $34,875 $21,594
$20,000 $18,165 $34,875 $21,594
50017-Leave Payout $10,000 $490 $12,974 $5,000
$10,000 $490 $12,974 $5,000
50020-Medicare $10,837 $9,716 $11,910 $11,627
$10,837 $9,716 $11,910 $11,627
50021-FICA $46,334 $41,714 $50,928 $49,718
46,334 $41,714 $50,928 $49,718
50025-Health Insurance $104,563 $65,209 $81,600 $77,121 104,563 $65,209 $81,600 $77,121
50026-Dental & Life Insurance $9,951 $7,774 $11,662 $8,468 9,951 $7,774 $11,662 $8,468
50027-Vision Insurance $1,388 $1,217 $1,639 $1,162
1,388 $1,217 $1,639 $1,162
50028-PERS $124,808 $100,086 $137,679 $110,576
124,808 $100,086 $137,679 $110,576
50029-Long Term Disability $5,306 $2,814 $3,896 $4,187
5,306 $2,814 $3,896 $4,187
50031-Retiree Benefit $0 $0 $10,378 $0
$0 $10,378 $0
50032-Uniform Allowance $8,750 $6,855 $8,750 $7,750
8,750 $6,855 $8,750 $7,750
50037-Life Insurance $519 $403 $421 $460
519 $403 $421 $460
50038-PERSUL $248,544 $197,523 $231,163 $223,474
248,544 $197,523 $231,163 $223,474
50350-Workers' Compensation $55,330 $26,563 $62,099 $61,184 55,330 $26,563 $62,099 $61,184
50051-Electricity $5,800 $5,117 $5,100 $5,445
Estimated Cost 5,800 $5,117 $5,100 $5,445
50052-Propane $1,500 $967 $1,300 $389
Anticipated Cost 1,500 $967 $1,300 $389
50053-Telephone $16,363 $12,588 $14,000 $12,772
MCI 552
Cal.Net 5800
AT&T 2415
62 2022-23 Final Budget
Dept Requested - Dept
6100 Police
010 General
Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
Verizon 4596
CPPA 3,000 $12,588 $14,000 $12,772
50054-Fuel $30,000 $0 $25,000 $0
Fuel Trend plus 10% 30,000 $25,000
50058-Auto Lease $7,260 $7,256 $7,256 $7,256
Dodge Charger 7,260 $7,256 $7,256 $7,256
50059-Internet/Wireless Connec $4,500 $4,876 $4,500 $6,603 Comcast 4,500 $4,876 $4,500 $6,603
50060-Copier $7,000 $4,876 $4,500 $6,603
Anticipated Cost Increase 7,000 $4,876 $4,500 $6,603
50062-RMS System $1,400 $1,200 $1,200 $0
$50 per license increase. From 1,400 $1,200 $1,200 $0
50063-Equipment Maintenance $2,000 $964 $2,000 $0
2,000 $964 $2,000 $0
50064-Vehicle Maintenance & R $17,000 $9,172 $15,000 $10,322 Vehicles Aging 17,000 $9,172 $15,000 $10,322
50068-Building Maintenance $4,500 $1,911 $3,000 $800
4,500 $1,911 $3,000 $800
50069-Grounds Maintenance $0 $1,353 $1,000 $0
50068 and 50069 Combined to 0 $1,353 $1,000 $0
Maybe consolidate to Building and Grounds Maint.
50072-Safety Equipment $8,500 $6,759 $20,130 $22,633
Taser Contract and Other Equi 8,500 $6,759 $20,130 $22,633 50078- Computer Software $4,045 $0 $1,500 $0
Unexpected Software Needs 1,000 $1,500
Social Media Software 120
365 2925
50084-Administrative Fees $600 $0 $1,000 $0
600 $0 $1,000 $0
50085-IT Services $12,000 $7,600 $5,000 $3,600
Increased IT Service Needs an 12,000 $7,600 $5,000 $3,600 500XX-DOJ Fees (CCW) $1,500 $0 $0 $0
1,500 $0 $0 $0
50099-Dispatch Contract $188,514 $172,964 $172,964 $172,964 SO Contract with 5% CPI 188,514 $172,964 $172,964 $172,964 50107-Solid Waste Fees $150 $150 $90 $150
058-014-012 75 $150 $90 $150
062-009-039 75
50111-Utilities $6,700 $6,209 $5,900 $6,660
W/WW 6,700 $6,209 $5,900 $6,660
50133-Rims License $3,187 $2,747 $2,600 $2,802
Increase of $400 due to Mobile 3,187 $2,747 $2,600 $2,802 50135-Digital Evidence Mainten $2,566 $4,774 $2,500 $4,000 Change to"AXON BWC/Photo 2,566 $4,774 $2,500 $4,000
50151-Range Supplies $6,000 $2,176 $6,000 $4,118
Range Supplied and Buildout 6,000 $2,176 $6,000 $4,118
50152-Office Supplies $3,500 $3,318 $3,500 $1,925
63 2022-23 Final Budget
Dept Requested - Dept
6100 Police
010 General
Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
Expected expenses no increas 3,500 $3,318 $3,500 $1,925 50153-Materials and Supplies $2,000 $1,950 $1,500 $1,002 Misc. Needs 2,000 $1,950 $1,500 $1,002
50158-Facility/Janitorial Service $1,440 $1,380 $1,440 $1,080 Expected expenses no increas 1,440 $1,380 $1,440 $1,080 50301-Dues & Subscriptions $1,000 $1,198 $1,000 $170
CLETS Group, Cal Chiefs, IACP 1,000 $1,198 $1,000 $170
50302-Training & Travel $10,000 $3,004 $12,000 $5,052
Reduced. Have not expended 10,000 $3,004 $12,000 $5,052 50311-Legal Notices $0 $85 $100 $0
$0 $85 $100 $0
50313-Recruiting $7,500 $7,520 $7,500 $4,150
Expecting Officer hiring x2 $7,500 $7,520 $7,500 $4,150 50318-Investigations $3,000 $1,939 $2,000 $557
Increase due to need for possi $3,000 $1,939 $2,000 $557 50320-POST Training $5,000 $3,229 $5,000 $1,550
Expected expenses no increas $5,000 $3,229 $5,000 $1,550 50323-PD Vests $3,000 $0 $3,000 $0
Expected expenses no increas $3,000 $0 $3,000 $0
50324-K-9 Program $7,500 $7,300 $8,500 $5,817
Reduced due to less K9 trainin $7,500 $7,300 $8,500 $5,817 51001-Capital Outlay - Equipme $15,000 $23,919 $0 $42,344 Range Project 15000 $23,919 $0 $42,344
51002-Capital Outlay - Vehicle $115,876 $23,919 $37,500 $42,344 Replacement vehicle needed $70,000 $23,919 $37,500 $42,344 Vehicle Approved 2021-22 $45,876
52112- Homeless/Mentally Ill Ou $0 $0 $10,394 $0
To General Fund $0 $10,394 $0
59999- Transfer Out $0 $0 $136,735 $0
To General Fund $0 $136,735 $0
Totals -$1,764,053 -$1,047,694 -$1,673,126 -$1,675,338
64 2022-23 Final Budget
Public Works
Dept Requested - Dept 7010
Public Works Operations
010 General
Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
Total Revenues $408,996 $437,420 $723,659 $711,297
40504-Highway 49 Street Cleaning $4,600 $0 $4,600 $4,622 $4,600 $0 $4,600 $4,622
$0
40602-Park Mitigation Fees $0 $5,633 $9,000 $14,500
Misc Improvement and In Lieu $5,633 $9,000 $14,500
40614-Banner/Event Fees $500 $482 $500 $485
Misc Banner Placement $500 $482 $500 $485
40700-Interest Earned $0 $595 $100 $600
Interest Less Bank Charges $595 $100 $600
40704-Property Rental $9,390 $6,754 $18,890 $9,890
Pickled porch $9,390 $6,754 $18,890 $9,890
40714-Reimburseable $0 $52 $0 $0
$0 $52 $0 $0
40717-Park Shelter Rental $1,000 $902 $1,000 $750
Misc Park Cover Rental $1,000 $902 $1,000 $750
40802-LTF Funds from CCOG $0 $0 $40,000 $40,000
Annual CCOG Reimbursement $0 $40,000 $40,000
40900-Gas Tax 2103 $0 $27,507 $33,922 $29,500
Based on per capita $27,507 $33,922 $29,500
40901-Gas Tax 2105 $0 $21,005 $22,104 $21,250

11.5% of tax revenues in excess of 9 cts/gal $21,005 $22,104 $21,250 40902-Gas Tax 2106 $0 $25,067 $27,414 $26,000
Allocation based on population $25,067 $27,414 $26,000
40903-Gas Tax 2107 $0 $28,423 $28,129 $25,700
Allocation based on population $28,423 $28,129 $25,700
40904-Gas Tax 2107.5 $0 $1,000 $1,000 $1,000
$1000 per year (based on population) $1,000 $1,000 $1,000 44000-Grant Income $100,000 $300,000 $400,000 $400,000
CRSSA 100,000 $300,000 $400,000 $400,000
49999-Fund Transfer - In $293,506 $20,000 $137,000 $137,000 TOT - Tourism - Museum Bathrooms $7,000 $0 $137,000 $137,000 TOT - Roads $120,000 $20,000
LTF $40,000 $0
Street Gas Tax (205) $126,506
Total Expenses $457,885.56 $208,783 $1,083,407 $373,480 50000-Salaries $59,190 $59,913 $83,030 $83,000
6 FTE $58,890 $59,913 $83,030 $83,000
Uniforms 300
50002-Overtime $2,000 $3,980 $8,842 $8,400
$2,000 $3,980 $8,842 $8,400
50010-Callout $1,630 $760 $741 $1,200
$1,630 $760 $741 $1,200
50011-On-Call Pay $2,071 $6,008 $3,464 $15,250
$2,071 $6,008 $3,464 $15,250
50017-Leave Payout $1,000 $739 $0 $0
65 2022-23 Final Budget
Dept Requested - Dept 7010
Public Works Operations
010 General
Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
$1,000 $739 $0 $0
50020-Medicare $850 $1,221 $1,399 $1,513
$850 $1,221 $1,399 $1,513
50021-FICA $3,632 $5,277 $5,983 $6,469
3,632 $5,277 $5,983 $6,469
50025-Health Insurance $9,856 $10,879 $31,437 $13,480
9,856 $10,879 $31,437 $13,480
50026-Dental & Life Insurance $953 $1,209 $3,127 $1,332 953 $1,209 $3,127 $1,332
50027-Vision Insurance $175 $238 $486 $237
175 $238 $486 $237
50028-PERS $6,775 $9,080 $16,532 $9,000
6,775 $9,080 $16,532 $9,000
50029-Long Term Disability $416 $320 $927 $600
416 $320 $927 $600
50034-Auto Allowance/Cell Phone $576 $319 $396 $450
576 $319 $396 $450
50037-Life Insurance $69 $75 $130 $100
69 $75 $130 $100
50038-PERSUL $22,602 $0 $2,082 $8,282
22,602 $0 $2,082 $8,282
50350-Workers' Compensation $4,429 $8,000 $11,330 $8,191 4,429 $8,000 $11,330 $8,191
50051-Electricity $3,348 $553 $3,100 $584
3,348 $553 $3,100 $584
50052-Propane $1,000 $0 $800 $0
1,000 $0 $800 $0
50053-Telephone $3,000 $2,634 $2,650 $2,834
3,000 $2,634 $2,650 $2,834
50055-Street Lights $34,946 $35,007 $40,000 $32,357
34,946 $35,007 $40,000 $32,357
50056-Computers/Software $1,955 $0 $500 $0
MIcrosoft 365 455 $0 $500 $0
Computers for staff (GF, W, WW) 1,500
50063-Equipment Maintenance & Rep $5,500 $1,337 $2,600 $800 Park Repairs 2,000 $1,337 $2,600 $800
Misc Repairs 2,000
Tractor Repair 1500
50064-Vehicle Maintenance & Repair $1,000 $210 $0 $340
1,000 $210 $0 $340
50068-Building Maintenance $4,700 $5,828 $4,700 $2,500
4,700 $5,828 $4,700 $2,500
50069-Grounds Maintenance $2,000 $1,207 $1,850 $550
2,000 $1,207 $1,850 $550
50070-Tools $2,000 $104 $2,000 $150
2,000 $104 $2,000 $150
50071-Equipment Rental $1,600 $2,423 $1,600 $1,300
1,600 $2,423 $1,600 $1,300
66 2022-23 Final Budget
Dept Requested - Dept 7010
Public Works Operations
010 General
Fund
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
50072-Safety Equipment $1,500 $1,460 $1,500 $1,275
1,500 $1,460 $1,500 $1,275
50074-Alarm $2,000 $1,345 $2,000 $1,730
2,000 $1,345 $2,000 $1,730
50075-Street Signs $15,000 $511 $40,000 $200
Road Closure Signs 15,000 $511 $40,000 $200
50077-Equipment $26,100 $4,048 $1,100 $715
1,100 $4,048 $1,100 $715
Misc PW Equipment 25,000
50081-Outside Consultant $172,200 $16,170 $11,200 $14,750 Hazard Trees 12,200 $16,170 $11,200 $14,750
LTF Road Work 40,000
Road Maintenance 100,000
Sidewalk Repairs 20,000
50107-Solid Waste Fees $113 $332 $113 $332
113 $332 $113 $332
50111-Utilities $27,000 $34,112 $25,000 $42,986
27,000 $34,112 $25,000 $42,986
50152-Office Supplies $500 $890 $500 $675
500 $890 $500 $675
50153-Materials and Supplies $15,000 $2,065 $5,600 $2,880 Road Base 15,000 $2,065 $5,600 $2,880
50301-Dues & Subscriptions $500 $548 $500 $130
500 $548 $500 $130
50302-Training & Travel $4,000 $268 $4,000 $580
4,000 $268 $4,000 $580
50307-Uniform Service $6,700 $3,241 $2,700 $2,000
40/40/20 W/WW/GF $6,700 $3,241 $2,700 $2,000
50313-Recruiting $0 $0 $0 $0
$0
51001-Capital Outlay - Equipment $10,000 $0 $395,000 $68,205 Boom Mower $10,000 $395,000 $68,205
51042-Park Acquisition $0 $4,550 $0 $410
$4,550 $0 $410
52096-Capital Project $0 $0 $395,000 $68,205
$0 $395,000 $68,205
59990-Cost Allocation O&M $0 -$18,078 -$30,512 -$30,512 -$18,078 -$30,512 -$30,512
59999-Transfers Out $0 $0 $0 $0
Gas Tax 205
LTF
Totals -$48,890 $228,637 -$359,748 $337,817
67 2022-23 Final Budget
Enterprise Budgets
Sewer O&M 2022-23 Budget
Dept Requested - Dept 8000
Sewer O&M 300 Sewer O&M
2020-21
Actuals 2021-22 Budget
2021-22 Est
Actuals
Total Revenues $3,240,697 $2,817,617 $2,356,600 $3,008,123 40700-Interest Earned $10,000 $13,520 $10,000 $0
$10,000 $13,520 $10,000
40714-Reimburseable $0 $90 $0 $0
$90
43000-Sewer Service Fee - O&M $3,218,697 $2,759,514 $2,330,600 $2,982,326 $3,218,697 $2,759,514 $2,330,600 $2,982,326
43002-Utility Late Fees $8,000 $0 $8,000 $0
$8,000 $0 $8,000
43008-Title 22 - Greenhorn Creek $0 $44,493 $0 $17,797
$44,493 $17,797
40550-Asset Sales $4,000 $0 $4,000 $4,000
$4,000 $4,000 $4,000
49999 - Transfer In $0 $0 $4,000 $4,000
From Sewer O&M Fund 300 $0 $4,000 $4,000
Total Expenses $2,642,518.44 $754,501 $1,335,150 $938,072 50000-Salaries $287,951 $175,151 $246,967 $181,891
6 FTE Dept 7010 67,737 175,151 246,967 181,891
2 FTE Dept 8000 57,106
4 FTE Dept 8001 163,109
50001-Salaries - Part Time $0 $0 $0 $3,329
$0 $0 $3,329
50002-Overtime $12,450 $604 $4,575 $6,647
6 FTE Dept 7010 2300
2 FTE Dept 8000 4450
3 FTE Dept 8001 $5,700 $604 $4,575 $6,647
50010-Callout $5,543 $956 $4,385 $2,166
2 FTE Dept 8000 1608.675
6 FTE Dept 7010 1874.04
3 FTE Dept 8001 $2,061 $956 $4,385 $2,166
50011-On-Call Pay $5,162 $3,835 $6,250 $3,318
2 FTE Dept 8000 812.57
6 FTE Dept 7010 2381.42
3 FTE Dept 8001 $1,968 $3,835 $6,250 $3,318
50017-Leave Payout $18,000 $18,414 $10,000 $20,751
$18,000 $18,414 $10,000 $20,751
50020-Medicare $4,168 $2,659 $3,814 $2,310
6 FTE Dept 7010 977
2 FTE Dept 8000 825 2,659 3,814 2,310
4 FTE Dept 8001 2,366
50021-FICA $17,817 $11,441 $16,311 $10,185
6 FTE Dept 7010 4,177
2 FTE Dept 8000 3,527 11,441 16,311 10,185
4 FTE Dept 8001 10,112
50025-Health Insurance $48,082 $29,323 $40,650 $31,846
6 FTE Dept 7010 11,335 29,323 40,650 31,846
2 FTE Dept 8000 7,489
68 2022-23 Final Budget
Dept Requested - Dept 8000
Sewer O&M 300 Sewer O&M
2020-21
Actuals 2021-22 Budget
2021-22 Est
Actuals
4 FTE Dept 8001 29,258
50026-Dental & Life Insurance $5,133 $4,040 $4,100 $3,835 6 FTE Dept 7010 1,096 4,040 4,100 3,835
2 FTE Dept 8000 619
4 FTE Dept 8001 3,418
50027-Vision Insurance $776 $613 $867 $532
6 FTE Dept 7010 201 $613 $867 $532
2 FTE Dept 8000 116
4 FTE Dept 8001 459
50028-PERS $28,400 $20,129 $28,438 $17,948
6 FTE Dept 7010 7,791 20,129 28,438 17,948
2 FTE Dept 8000 4,318
4 FTE Dept 8001 16,291
50029-Long Term Disability $2,040 $998 $1,473 $1,203
6 FTE Dept 7010 478 998 1,473 1,203
2 FTE Dept 8000 404
4 FTE Dept 8001 1,158
50031-Retiree Benefit $0 $0 $2,274 $2,274
$0 $2,274 $2,274
50034-Auto Allowance/Cell Phone $2,184 $643 $908 $657
6 FTE Dept 7010 662 643 908 657
2 FTE Dept 8000 427
4 FTE Dept 8001 1,094
50037-Life Insurance $332 $149 $183 $164
6 FTE Dept 7010 148 $149 $183 $164
2 FTE Dept 8000 52
4 FTE Dept 8001 132
50038-PERSUL $48,574 $53,406 $44,483 $44,483
6 FTE Dept 7010 25,992 53,406 44,483 44,483
2 FTE Dept 8000 487
4 FTE Dept 8001 22,095
50350-Workers' Compensation $21,725 $0 $19,922 $16,841
6 FTE Dept 7010 5,094 0 19,922 16,841
2 FTE Dept 8000 4,300
4 FTE Dept 8001 12,331
50051-Electricity $105,938 $117,464 $118,000 $98,091
105,938 $117,464 $118,000 $98,091
50053-Telephone $5,500 $4,426 $5,000 $5,325
5,500 $4,426 $5,000 $5,325
50054-Fuel $5,500 $0 $5,500 $0
5,500 $0 $5,500 $0
50063-Equipment Maintenance & Re $45,000 $33,699 $61,000 $16,115 45,000 $33,699 $61,000 $16,115
50064-Vehicle Maintenance & Repa $10,000 $3,278 $5,500 $1,099 10,000 $3,278 $5,500 $1,099
50068-Building Maintenance $10,000 $3,631 $14,000 $1,016 10,000 $3,631 $14,000 $1,016
50070-Tools $1,650 $1,134 $1,650 $655
1,650 $1,134 $1,650 $655
50071-Equipment Rental $1,000 $389 $1,000 $70
1,000 $389 $1,000 $70
69 2022-23 Final Budget
Dept Requested - Dept 8000
Sewer O&M 300 Sewer O&M
2020-21
Actuals 2021-22 Budget
2021-22 Est
Actuals
50072-Safety Equipment $3,000 $1,399 $2,600 $3,095
3,000 $1,399 $2,600 $3,095
50074-Alarm $6,200 $4,484 $6,200 $5,956
6,200 $4,484 $6,200 $5,956
50076-Fire Break $3,500 $0 $3,000 $0
3,500 $0 $3,000 $0
50078-Computer/Software $1,622 $0 $1,500 $0
365 7010 523.25
365 8000 357.5
365 8001 741 $0 $1,500 $0
50085-IT Services $500 $0 $500 $300
500 $0 $500 $300
50087-Engineering Services $81,200 $0 $800 $0
81,200 $0 $800 $0
50093-Stream Gauge $4,800 $4,800 $4,800 $2,400
4,800 $4,800 $4,800 $2,400
50095-Load Test Generator $3,500 $0 $3,000 $0
3,500 $3,000 $0
50120-Equipment R&M - Instrument $3,000 $0 $3,000 $0
3,000 $3,000 $0
50152-Office Supplies $1,500 $1,245 $1,000 $1,281
1,500 $1,245 $1,000 $1,281
50153-Materials and Supplies $6,500 $940 $6,500 $1,095
6,500 $940 $6,500 $1,095
50160-Laboratory Supplies $5,000 $4,712 $5,000 $4,243
5,000 $4,712 $5,000 $4,243
50161-Chemicals $120,000 $127,716 $120,000 $120,000
120,000 $127,716 $120,000 $120,000
50163-Wastewater Testing $30,000 $26,347 $57,000 $21,008 30,000 $26,347 $57,000 $21,008
50301-Dues & Subscriptions $1,200 $891 $1,200 $204
1,200 $891 $1,200 $204
50302-Training & Travel $3,000 $472 $3,000 $253
3,000 $472 $3,000 $253
50307-Uniform Service $2,000 $1,831 $2,000 $1,108
Look at $2,000 $1,831 $2,000 $1,108
50313-Recruiting $1,000 $982 $300 $665
$1,000 $982 $300 $665
50315-Fees $54,500 $32,505 $54,500 $54,938
Spray Field 23500
Other $31,000 $32,505 $54,500 $54,938
50328-Sludge Handling $25,000 $7,553 $25,000 $13,020
$25,000 $7,553 $25,000 $13,020
51018-UV System Maintenance $50,000 $42,420 $50,000 $36,721 $50,000 $42,420 $50,000 $36,721
52009-Monitoring Well $10,000 $9,822 $18,000 $5,034
$10,000 $9,822 $18,000 $5,034
50358-Bad Debt Expense $12,000 $0 $12,000 $12,000
$12,000 $0 $12,000 $12,000
50362-Stream Testing $12,000 $0 $12,000 $12,000
12,000 $0 $12,000 $12,000
70 2022-23 Final Budget
Dept Requested - Dept 8000
Sewer O&M 300 Sewer O&M
2020-21
Actuals 2021-22 Budget
2021-22 Est
Actuals
52121-EQ Basin Level Sensor $0 $0 $20,000 $20,000
TBD - CIP 0 $0 $20,000 $20,000
52139-Sludge Handling & Storage $0 $0 $160,000 $35,000
Completed 0 $0 $160,000 $35,000
51001-Capital Outlay - Equipment 84,000
1/2 ton Truck 50/50 w/ww 32,500
1/2 ton diesel for hydro pull 51,500
52156-Programmable Logic Control $75,000 $0 $75,000 $75,000 2022 Project 75,000 $0 $75,000 $75,000
52155- Grit Removal $0 $0 $20,000 $20,000
TBD - CIP $0 $20,000 $20,000
59990-Cost Allocation O&M 125,000
To General Fund 125000
59999 - Transfer Out $1,224,573 $0 $20,000 $20,000
Transfer to CIP 1,000,000 $0 $20,000 $20,000
Pay Off Water Loans -
Debt Service Transfer 224573
Total $598,179 $2,063,116 $1,021,450 $2,070,051
71 2022-23 Final Budget
Water O&M 2022-23 Budget
Dept Requested - Dept 8001
Water O&M
2022-23 Request 350
Water O&M
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
Total Revenues $1,895,850 $1,664,533 $1,560,600 $1,860,434 40700-Interest Earned $15,000 $23,352 $15,000 $15,000
$15,000 $23,352 $15,000 $15,000
40704-Property Rental $1,000 $1,000 $0 $0
$1,000 $1,000 $0
42000-Water Service Fee - O&M $1,867,850 $1,601,381 $1,533,600 $1,845,434 $1,867,850 $1,601,381 $1,533,600 $1,845,434
42003-Utility Late Fees $12,000 $0 $12,000 $0
$12,000 $0 $12,000 $0
44000-Grant Income $0 $38,800 $0 $0
$38,800 $0 $0
Total Expenses $1,548,049 $390,981 $471,431 $393,042
50000-Salaries $308,458 $118,296 $157,896 $142,547
6 FTEs for Dept 7010 $94,242 $118,296 $157,896 $142,547 2 FTES Dept 8000 71,138
4 FTES Dept 8001 143,078
50001-Salaries - Part Time $5,000 $0 $0 $3,329
$5,000 $0 $0 $3,329
50002-Overtime $6,500 $525 $2,925 $4,945
$6,500 $525 $2,925 $4,945
50010-Callout $6,098 $510 $1,258 $1,486
6 FTEs for Dept 7010 2,607
2 FTES Dept 8000 2,006
4 FTES Dept 8001 1,485 $510 $1,258 $1,486
50011-On-Call Pay $6,954 $3,836 $6,250 $3,318
6 FTEs for Dept 7010 3,313
2 FTES Dept 8000 1,915
4 FTES Dept 8001 $1,726 $3,836 $6,250 $3,318
50017-Leave Payout $14,000 $11,773 $0 $13,267
$14,000 $11,773 $0 $13,267
50020-Medicare $4,464 $1,910 $2,449 $1,885
6 FTEs for Dept 7010 $1,359 $1,910 $2,449 $1,885
2 FTES Dept 8000 1,030
4 FTES Dept 8001 2,075
50021-FICA $19,082 $8,214 $10,472 $8,512
6 FTEs for Dept 7010 5,812 $8,214 $10,472 $8,512
2 FTES Dept 8000 4,399
4 FTES Dept 8001 8,871
50025-Health Insurance $50,775 $14,932 $25,989 $21,750
6 FTEs for Dept 7010 15,770 $14,932 $25,989 $21,750
2 FTES Dept 8000 9,340
4 FTES Dept 8001 25,665
50026-Dental & Life Insurance $5,296 $2,094 $2,621 $2,503 6 FTEs for Dept 7010 1,525 $2,094 $2,621 $2,503
2 FTES Dept 8000 773
4 FTES Dept 8001 2,998
50027-Vision Insurance $828 $341 $554 $361
6 FTEs for Dept 7010 280 $341 $554 $361
2 FTES Dept 8000 144
4 FTES Dept 8001 404
72 2022-23 Final Budget
Dept Requested - Dept 8001
Water O&M
2022-23 Request 350
Water O&M
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
50028-PERS $30,516 $14,928 $18,182 $14,510
6 FTEs for Dept 7010 10,840 $14,928 $18,182 $14,510
2 FTES Dept 8000 5,385
4 FTES Dept 8001 14,291
50029-Long Term Disability $2,186 $691 $942 $828
6 FTEs for Dept 7010 666 $691 $942 $828
2 FTES Dept 8000 504
4 FTES Dept 8001 1,016
50031-Retiree Benefit $0 $0 $1,876 $1,876
$0 $1,876 $1,876
50034-Auto Allowance/Cell Phone $2,414 $411 $580 $450
6 FTEs for Dept 7010 922 $411 $580 $450
2 FTES Dept 8000 533
4 FTES Dept 8001 960
50037-Life Insurance $290 $93 $117 $105
6 FTEs for Dept 7010 111 $93 $117 $105
2 FTES Dept 8000 64
4 FTES Dept 8001 115
50038-PERSUL $54,234 $72,946 $44,483 $44,483
6 FTEs for Dept 7010 36,163 $72,946 $44,483 $44,483
2 FTES Dept 8000 607
4 FTES Dept 8001 17,464
50350-Workers' Compensation $31,832 $13,990 $12,737 $0
6 FTEs for Dept 7010 7,087 $13,990 $12,737
2 FTES Dept 8000 5,364
4 FTES Dept 8001 19,382
50051-Electricity $20,074 $19,128 $18,000 $18,587
20,074 $19,128 $18,000 $18,587
50053-Telephone $2,600 $2,213 $3,000 $2,516
2,600 $2,213 $3,000 $2,516
50054-Fuel $3,300 $0 $3,000 $3,000
3,300 $0 $3,000 $3,000
50063-Equipment Maintenance & Repa $20,000 $7,183 $15,000 $18,934 20,000 $7,183 $15,000 $18,934
50064-Vehicle Maintenance & Repair $2,500 $482 $1,500 $931 2,500 $482 $1,500 $931
50068-Building Maintenance $2,000 $928 $2,000 $252
2,000 $928 $2,000 $252
50070-Tools $1,000 $1,033 $1,000 $1,000
1,000 $1,033 $1,000 $1,000
50072-Safety Equipment $1,700 $239 $1,700 $585
1,700 $239 $1,700 $585
50074-Alarm $2,500 $1,632 $2,000 $2,448
2,500 $1,632 $2,000 $2,448
50078-Computer/Software $1,749 $0 $2,500 $2,500
7010 365 936 $0
8000 365 254 $0
8001 365 559 $0 $2,500 $2,500
50081-Outside Consultant $500 $0 $500 $0
500 $0 $500 $0
50087-Engineering Services 81,200
81,200
50095-Load Test Generator $2,000 $0 $1,600 $0
73 2022-23 Final Budget
Dept Requested - Dept 8001
Water O&M
2022-23 Request 350
Water O&M
2020-21
Actuals
2021-22
Budget
2021-22 Est
Actuals
2,000 $0 $1,600 $0
50097-Tank Cleaning Inspection $0 $0 $4,000 $0
0 $0 $4,000 $0
50098-Cathotic Protection $1,000 $0 $1,000 $0
1,000 $0 $1,000 $0
50152-Office Supplies $500 $0 $300 $157
500 $0 $300 $157
50153-Materials and Supplies $4,500 $0 $3,000 $0
MIsc 3,000 $0 $3,000 $0
Conservation Supplies 1,500
50159-Chlorine $3,000 $1,416 $2,500 $2,439
3,000 $1,416 $2,500 $2,439
50160-Laboratory Supplies $4,500 $897 $4,500 $2,175
4,500 $897 $4,500 $2,175
50161-Chemicals $25,000 $20,371 $22,000 $18,778
25,000 $20,371 $22,000 $18,778
50162-Water Testing $18,000 $17,263 $18,000 $10,858
18,000 $17,263 $18,000 $10,858
50301-Dues & Subscriptions $0 $172 $1,000 $504
$172 $1,000 $504
50302-Training & Travel $3,000 $194 $3,000 $250
3,000 $194 $3,000 $250
50307-Uniform Service $0 $1,831 $2,000 $1,108
Look at across GF/W/WW 40/40/20 $0 $1,831 $2,000 $1,108 50309-DPH Compliance $2,000 $111 $2,000 $0
$2,000 $111 $2,000 $0
50313-Recruiting $1,000 $111 $500 $665
$1,000 $111 $500 $665
50315-Fees $15,000 $10,087 $20,000 $13,000
$15,000 $10,087 $20,000 $13,000
50358-Bad Debt Expense $6,000 $0 $6,000 $6,000
$6,000 $0 $6,000 $6,000
50370-UPWA Water Purchase Fees $40,000 $40,000 $40,000 $20,000 $40,000 $40,000 $40,000 $20,000
50371-TS IRWMA Fees $500 $200 $500 $200
$500 $200 $500 $200
51001-Capital Outlay - Equipment $84,000 $0 $0 $0
1/2 ton Truck 50/50 w/ww 32,500
1/2 ton diesel for hydro pull 51,500
59990-Cost Allocation O&M 150,000
GF Allocation 150,000
59999 - Transfer Out $500,000 $0 $0 $0
To Fund 365
$500,000
Total $347,801 $1,273,552 $1,089,169 $1,467,392
74 2022-23 Final Budget
Position Allocation
Financial Management Policy
A. General Financial Goals
The general financial goals of the City of Angels are:

1. To maintain a financially viable City that provides an adequate level of municipal services.

2. To maintain financial flexibility in order to be able to continually adapt to local and regional economic changes.

3. To maintain and enhance the sound fiscal condition of the City.

B. Budget Administration

1. The City will strive to adopt a balanced budget by June 30 preceding the budget period. A balanced budget means that operating revenues must fully cover operating expenditures, including debt service, as set forth in B.6. below. A balanced budget allows for total expenditures to exceed revenues; however, beginning fund balance and strategic reserve funds can only be used to fund capital improvement projects or other one-time, non-recurring expenditures, as set forth in B.10. below.

2. The City will prepare a budget calendar no later than the 1st City Council meeting of February preceding the budget Positions FY 2021 FY 2022 FY 2022A FY 2023C FY 2023
Adopted Final Amended Changes Proposed
General Fund Departments
General Fund Departments
City Council 5 5 0 0 5
City Attorney 0 0 0 0 0
City Engineering 0 0 0 0 0
Finance & Administration 5 5 0 0 5
Building & Planning 1 1 0 0 1
Special Revenue Fund Departments
Strike Team 0 0 0 0 0
Public Works 6 6 0 0 6
Enterprise Fund Departments
Water 4 4 0 0 4
Wastewater 2 2 0 0 2
Sworn and Safety Positions
Police 9 9 0 0 9
Fire Department 3 3 3 0 6
Totals 35 35 3 0 38
75 2022-23 Final Budget
period.

3. The City will use a budget development process that emphasizes long-range planning and effective program management. The process will:
a. Reinforce the importance of long-range planning in managing the City's fiscal affairs. b. Focus on developing and budgeting for the accomplishment of significant goals. c. Establish realistic timeframes for achieving goals.
d. Create a proactive budget that provides for stable operations and assures the City's long-term fiscal health. e. Promote orderly spending patterns.

4. During the budget development process, the existing budget will be thoroughly examined to assure removal or reduction of any services or programs that could be eliminated or reduced in cost.

5. The City will avoid budgetary and accounting procedures that balance the current budget at the expense of future budgets.

6. The City will strive to support current operating expenditures, including debt service, with current revenues.

7. The City will have to goal to implement a forecasting practice for its revenues and expenditures for each of the succeeding five years to be updated annually.

8. The status of major program goals will be formally reported to the City Council on a periodic, ongoing basis.

9. The City Council will review and amend appropriations, if necessary, on a periodic, ongoing basis.

10. The City will strive to preserve the spending of fund balance and strategic reserve funds for capital improvement projects, or other one-time, non-recurring expenditures.

11. Unspent, unencumbered operating and capital improvement program appropriations will lapse at the end of the budget period. Requests for lapsed program appropriations may be resubmitted for inclusion in the subsequent budget period. Unspent but encumbered appropriations at the end of the budget period shall amend the budget of the subsequent period by means of a budget amendment approved by the City Council.

C. General Revenue Management

1. The City will seek to maintain a diversified and stable revenue base to protect it from short-term fluctuations in any one revenue source.

2. The City will have the goal to emphasize and facilitate long-range financial planning; the City will have the goal to maintain current projections of revenues for the succeeding five years.

3. Because revenues, especially those of the General Fund, are sensitive to both local and regional economic conditions, revenue estimates adopted by the City Council must be conservative. 76 Final Budget 2022-23

4. The City will annually review the General Fund operating position (revenues less expenditures) to determine if funds are available to operate and maintain future capital facilities. If funding is not available for operations and maintenance expenses, the City will evaluate all viable options.

5. User fees will be reviewed and updated on a periodic basis to recover the full cost of services provided, except when the City Council determines that a subsidy from the General Fund is within the cost recovery policy adopted by the Council. The City will strive to establish a master fee schedule that will encompass all fees and charges of the City.

6. Any transfers between funds for operating purposes shall be clearly set forth in the Adopted Budget. These operating transfers, under which financial resources are transferred from one fund to another, are distinctly different from interfund borrowings, which are usually made for temporary cash flow reasons and are not intended to result in a transfer of financial resources by the end of the fiscal year. From time to time, interfund borrowings may be appropriate but are subject to the following criteria:
a. The Finance Director is authorized to approve temporary interfund borrowings for cash flow purposes whenever the cash shortfall is expected to be resolved within 60 days. The most common use of interfund borrowing under this circumstance is for grant programs where costs are incurred before drawdowns are initiated and received.
b. Any other interfund borrowings for cash flow or other purposes require approval by the City Council.

D. Utility Rates and Fees

1. The City will set utility rates and user fees at levels that fully recover the total direct and indirect costs of the activity. Indirect costs include the costs of operations, capital outlay, debt service and annual depreciation of capital assets.

2. The City will review and adjust utility rates and user charges as required to ensure that they remain appropriate and equitable.

E. Investments

1. The Finance Director will submit an investment policy to the City Council for review and adoption.

F. Expenditures

1. The City will maintain a level of expenditures that will provide for the public well-being and safety of the residents of the community.

2. The City will provide a level of expenditures that will maintain the public assets. 77 Final Budget 2022-23

3. The City will maintain purchasing methods, in accordance with law and the City's adopted purchasing policies and procedures, to secure the lowest price consistent with the quality desirable for use intended and the needs of the City.

4. The City Council will annually adopt a resolution establishing the City's appropriations limit calculated in accordance with Article XIII-B of the Constitution of the State of California, Section 7900 of the State of California Government Code, and any other voter approved amendments or state legislation that affects the City's appropriations limit. The Council will generally consider this resolution in connection with final approval of the City's budget.

G. Capital Improvement Program

1. The City will develop a five-year capital improvement program (CIP) each budget cycle. The purpose of the CIP is to systematically plan, schedule and finance capital projects to ensure cost-effectiveness as well as conformance with the City's established policies.

2. Questions to consider when prioritizing a capital project include:
a. Is it mandated?
b. Is there an emergency need?
c. Is there a direct or indirect economic benefit?
d. Is there full or partial funding?
e. Does it dovetail with other capital projects that are a priority for other reasons? f. How does it fit in with the City Council's strategic goals?

1. The City will identify the estimated costs, potential funding sources, and project schedule for each capital project proposal in the CIP before it is submitted to the City Council for approval.

2. The City will coordinate the development of the CIP with the development of the operating budget.

3. Construction projects that cost $20,000 or more and equipment purchases that cost $10,000 or more will be included in the CIP, except for replacements of police squad cars which are included in the operating program budget. Minor capital construction outlays of less than $20,000 and minor equipment purchases of less than $10,000 will be included in the operating program budgets.

4. The City will make all capital improvements in accordance with an adopted and funded CIP.

5. Cost tracking procedures for current-period components of the CIP will be implemented and updated quarterly to ensure project completion is within budget and established timelines. 78 Final Budget 2022-23
H. Fund Balance and Reserves

1. The City will strive to maintain a fund balance in the General Fund, including the General Fund's Strategic Reserve Fund, of at least 25 percent of General Fund operating expenditures. A 25-percent fund balance is equivalent to approximately three months of operating expenditures. The primary purpose of this minimum fund balance is to meet cash flow requirements, to protect the City's essential service programs and funding requirements during periods of economic uncertainty, local disasters, other financial hardships or downturns in the local economy, and to provide for unforeseen operating or capital needs. Additionally, a fund balance of 25 percent is considered the minimum level necessary to maintain the City's credit worthiness.

2. The City Council may assign specific fund balance levels for future development of capital projects that it has determined to be in the best long-term interests of the City.

3. The City's enterprise funds will strive to maintain a minimum working capital balance of at least 25 percent of operating expenses. The primary purpose of this balance is to set aside funds to maintain cash balances sufficient to pay expenses as needed and to provide for unanticipated or emergency expenses that could not be reasonably foreseen during the preparation of the budget.

4. In addition to the assigned balances noted above, levels of fund balance and retained earnings will be sufficient to meet:
a. Debt service reserve requirements.
b. Reserves for encumbrances.
c. Established rate stabilization reserves.
d. Funding requirements for projects approved in prior years that are carried forward. e. Other assignments required by contractual obligations, state law or generally accepted accounting principles.

K. Accounting, Auditing and Financial Reporting

1. The City's accounting and financial reporting systems will be maintained in conformance with generally accepted accounting principles and standards of the Governmental Accounting Standards Board.

2. A fixed assets system will be maintained to identify all City assets, their historical cost, and useful life.

3. At the beginning of the annual budget preparation cycle, a financial review will be submitted to the City Council and will be made available to the public.

4. Full and continuing disclosure will be provided in the general financial statements and bond representations. 79 Final Budget 2022-23

5. An annual audit will be performed by an independent public accounting firm with the subsequent issue of, at a minimum, General Purpose Financial Statements that include an audit opinion. The City will strive to issue audited financial statements within 180 days after year-end.

L. Human Resources Management

1. The City Council will authorize all regular positions, including part-time and extra-help regular positions.

2. The budget will fully appropriate the resources needed for authorized regular positions and will limit programs to the regular staffing authorized.

3. The City will strive to provide competitive compensation and benefits for its authorized regular employees.

4. All requests for additional regular positions will include evaluations of:
a. The necessity, benefits, term and expected results of the proposed activity. b. Staffing and materials costs including salary, benefits, equipment, uniforms, support and facilities. c. Alternative means of service delivery, with consideration given to quality of service. d. Additional revenues or cost savings that may be realized.

CITY OF ANGELS

CITT COUNCIL
RESOLUTION NO. 22-28
RESOLUTION APPROVING THE ADOPTION OF THE FISCAL YEAR 2022/23 BUDGET WHEREAS, the City Council of the City of Angels has reviewed the Fiscal Year 2022/23 proposed budget and as a result of this review, identified those programs, expenditures and capital projects which are most beneficial to the needs of the City of Angels.

NOW, THEREFORE BE IT RESOLVED by the City Council of the City of Angels as follows:

Section 1. The final attached Budget for Fiscal Year 2022/23 in the amount of $14,877,589 is hereby adopted.

Section 2. That the following budget controls are hereby adopted:

A. The Finance Director has the authority to make technical corrections in compiling the adopted budget
B. The Department Head may prepare a transfer of appropriations within department budget accounts, with the approval of the City Administrator.

C. The City Council must authorize budget revisions and transfers that exceed $10,000 between departments.

D. Revenues are considered available when they re collected within 60 days of the end of the fiscal period. Reimbursements under state and federal grants are accrued if received within 180 days.

DULY PASSED AND ADOPTED this 21st day of June, 2022, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
_________________________
Alvin Broglio, Mayor
ATTEST:
_________________________
Rose Beristianos, City Clerk
City of Angels Council Meeting
JUNE 21, 2022 REGULAR ITEM E

E. Discussion and Direction of Suspension of Water and Wastewater, 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 DATE: June 21, 2022
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: DISCUSSION AND DIRECTION OF SUSPENSION OF WATER AND WASTEWATER

CHARGES

RECOMMENDATION
Discussion and direction of bringing forward a resolution that would limit the suspension of billed services unless a structure is uninhabitable and amend Ordinance 273.

BACKGROUND
The base rate charges that are contemplated in the rate study assume that ALL connected services are collected on a monthly basis. The allowance of suspending said charges puts stress on the financial health of the system, as those charges are not just for the active use of services, but are to pay for the ongoing maintenance, operations, and capital repairs of the overall infrastructure.

DISCUSSION
It is not an uncommon practice to continue to charge the base rates regardless of whether the occupant is living in the home or not. Union Public Utility District, Calaveras County Water District, Calaveras Public Utility District, and Murphys Sanitary District do not allow the practice of suspending service charges because of a vacancy. A homeowner can certainly shut off their water due to concerns of leaks while they are away. However, the agency will continue to bill.

The practice of shutting off water has been permitted by the City under Ordinance 273 adopted in 1985:

14.25.030 Service discontinuance
Any person who desires to discontinue water service shall submit a request in writing or in person at the commercial office not less than two working days before the date on which the discontinuance is desired. The request shall contain the date upon which water service is to be discontinued and a forwarding address for the customer. Water service may be discontinued only on ordinary working days. After the effective date of discontinuance, all charges accruing cease for the period. No service may be discontinued for a period of less than thirty days.

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 If Council directs staff to move forward with this policy, staff would do the necessary notification/publication requirements and bring it back to Council for the first and second reading and ultimate action to amend ordinance 273.

FINANCIAL IMPACT
This would ensure that all charges are billed and collected to maintain the financial health of the City’s water and wastewater system.

Attachments:

Draft Resolution
Draft Amendment of Ordinance 273

CITY OF ANGELS

CITY COUNCIL
RESOLUTION No. 22-XX

A RESOLUTION OF THE CITY OF ANGELS CITY COUNCIL APPROVING THE

RESOLUTION OF SUSPENSION OF SERVICE
WHEREAS, the City Base Water and Wastewater Rates include the ongoing Operations, Maintenance, and Capital repair charges; and
WHEREAS, suspension of such charges should not occur unless damage to a structure prevents habitation;
NOW, THEREFORE, BE IT RESOLVED, by the City of Angels City Council as follows:

Section 1. Suspension of Services. The City will not allow suspension of monthly water and/or wastewater charges under normal circumstances unless one of the following has occurred to a residential property owner:
o Damage to 75% or more of the structure that renders the structure uninhabitable.
o Issuance by a government agency of a “non-occupancy” order for a structure.
o Other circumstances beyond the personal control of an owner that prevents habitation of a structure or use of the City water and/or wastewater systems for at least six (6) months.

Disconnection of water and wastewaterservices as a result of non-payment of fees by the owner does not cause suspension of monthly service fees covered by this policy.

Suspension of services requires disconnection of water on the impacted property and all outstanding fees paid, including a disconnection fee. The suspension period shall be a minimum of six (6) months but may not exceed two (2) years. Such suspension shall require the approval of the City Administrator. The Suspension shall cover all services provided by the City, both water and wastewater, for the same duration.

The owner must notify the City at least forty-eight (48) hours (excluding weekends and Holidays) and pay the current restoration fee before City staff restoring services. If an owner does not restore services within two (2) years, automatic termination of the suspension will occur, the restoration fee will be added to the account and monthly service and consumption charges will be reinstated.

If anyCity facilities are found to be in use during such time asservice has been suspended, the owner will immediately become liable for the monthly water and wastewater service and consumption charges that would have been billed during the suspension period.

PASSED AND ADOPTED this 21st day of June 2022, by the following vote:

AYES:

NOES:

ABSTAIN:

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

HOME OF THE JUMPING FROG

CITY COUNCIL

CITY OF ANGELS
ORDINANCE #XXX
Chapter 14

WATER SYSTEM
SECTION 14.10 IS HEREBY AMENDED TO REMOVE:

14.25.030 Service discontinuance
Any person who desires to discontinue water service shall submit a request in writing or in person at the commercial office not less than two working days before the date on which discontinuance is desired. The request shall contain the date upon which water service is to be discontinued and a forwarding address for the customer. Water service may be discontinued only on ordinary working days. After the effective date of discontinuance, all charges accruing cease for the period. No service may be discontinued for a period of less than thirty days.

The foregoing Ordinance shall, before the expiration of fifteen (15) days of its passage, be published, with the names of the Council Members voting for and against the same, once in a newspaper or general circulation.

This Amended Ordinance was introduced at a regular meeting of the City Council of the City of Angels held on July 5, 2022, and passed and adopted at a regular meeting of the City Council of the City of Angels held on August 2, 2022, by the following vote:

AYES:

NOES: None
ABSENT: None
ABSTAIN: None
___________________________________
Alvin Broglio, Mayor
ATTEST:
___________________________
Rose Beristianos, City Clerk
City of Angels Council Meeting
JUNE 21, 2022 REGULAR ITEM F

F. Approval of Resolution No. 22-31, Delinquent Collections for Water and Wastewater Services and Fees, 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 {CW114378.3}
DATE: June 21, 2022
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: DISCUSSION OF DELINQUENT WATER AND WASTEWATER CHARGES AND ADOPTION OF RESOLUTION 22-31 DELINQUENT COLLECTIONS FOR WATER AND WASTEWATER

SERVICES AND FEES

RECOMMENDATION
Adopt resolution 22-31 that would allow the City of Angels to send delinquent charges related to water and wastewater to the Calaveras County Treasurer-Tax Collector to be placed on the properties where service is provided.

BACKGROUND
Utility agencies have two methods of collection of delinquent accounts; collection agencies or lien properties. Most of the collection agency methods require the City to ultimately discharge the delinquent charges. Liens on the property are 100% collected as the lien is treated just like ad valorem taxes by the Tax Collector.

DISCUSSION
Calaveras County adopted the Teeter Plan in 1993-94. This program is offered to ALL taxing jurisdictions in the county as a method to receive 100% of levied taxes as opposed to actual. Currently, the City of Angels receives the Property Tax Allocation under the Teeter method, whereby any taxpayers who do not pay their tax bills, are charged penalties and interest. The county retains all penalties and interest and the agencies receive their allocation of proceeds regardless of payment by the taxpayer.

Most utility agencies in the County participate in the Teeter program for their delinquent water and/or wastewater charges in addition to code compliance charges. The City of Angels has not historically taken advantage of this program and instead has relied on debt collection companies. The collection agency charges between 25-50% for the collection and the overall success of the collection is anywhere from 20-30%. Of those remaining charges, the City has been discharging them and taking the loss.

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 {CW114378.3}
Staff is recommending the City utilize the Teeter Program for the Water and Wastewater Delinquents charges, as allowed by law.

Considerations for this program are as follows:
● The liens can only be given to the Tax Collector once per year per revenue and taxation code o Delinquent Charges through June of any year
● Any delinquent charges on a property whereby a sale/transfer has occurred before the City sent the information to the County cannot be placed as a lien.
● Any properties that are entering into a payment plan per Resolution 22-20 – Discontinuation of Residential Service for Non-Payment (SB998) will not be a tax lien but will be a title lien placed by the City.

The recommended policy language to ensure the City is making the most beneficial collection possible is as follows:

Water and/or sewer service shall be furnished only upon written application therefore signed by the owner of the property, along with a copy of an approved building permit, and full payment of all required fees, for new connections. The application for water and/or sewer service shall show the date of application, location of service, name, address, date service is to start, payment of any required deposit (refer to Deposit Fee Schedule), new connection fee, and such other information as may be requested in the application. The bill for such water and/or sewer service shall be sent to the owner of the property at the address designated by the owner on the application. If approved by the legally deeded owner, a secondary party can receive the bill instead of the owner. Should the owner want the secondary party to receive the regular bills, the City will provide this service. The owner will still receive delinquent bills and the owner will still be the one responsible for all charges owed to the City.

The owner shall be responsible for any delinquent and unpaid charges and related Government Code sections 38744 and 38902. The applicant for service used herein shall mean the owner, as the holder to title to the property (land) to which service is requested.

The City will notify the holder of title to land whenever delinquent and unpaid charges for water and/or sewer service, which could become a lien on such property.

For a customer to be able to obtain service on a new parcel or open an account, the Customer must be current on all amounts owed to City, including any assessments or outstanding amounts owed for service on any parcel or account with the City, even if the past account has been closed. All past due

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 {CW114378.3}
amounts must be brought current before additional accounts can be opened or additional services provided by the City.

FINANCIAL IMPACT
This method will maximize collections and reduce the number of delinquencies being discharged.

Historically, the City has been discharging $15,000 - $35,000 per year in uncollectible delinquent charges.
{CW114377.3}

CITY OF ANGELS

CITY COUNCIL
RESOLUTION No. 22-31

A RESOLUTION OF THE CITY OF ANGELS CITY COUNCIL APPROVING THE

RESOLUTION OF DELINQUENT COLLECTIONS FOR WATER AND WASTEWATER

SERVICE AND FEES
WHEREAS, the County of Calaveras participates in the Tax Loss Reserve Program; and WHEREAS, the City of Angels (the “City”) provides Water and Wastewater services; and WHEREAS, Government Code sections 38744 and 38902 allows the City to send delinquent charges to the County for collection; and
WHEREAS, delinquent charges can be placed on the property as a lien and collected as ad valorem taxes; and
WHEREAS, this method of collection reduces the discharges of debt by the City of Angels.

NOW, THEREFORE, BE IT RESOLVED, by the City of Angels City Council as follows:

Section 1. Water and/or sewer service shall be furnished only upon written application therefore signed by the owner of the property, along with a copy of an approved building permit, and full payment of all required fees, for new connections. The application for water and/or sewer service shall show the date of application, location of service, name, address, date service is to start, payment of any required deposit (refer to Deposit Fee Schedule), new connection fee, and such other information as may be requested in the application. The bill for such water and/or sewer service shall be sent to the owner of the property at the address designated by the owner on the application. If approved by the legal deeded owner, a secondary party can receive the bill instead of the owner. Should the owner want the secondary party to receive the regular bills, the City will provide this service. The owner will still receive delinquent bills and the owner will still be the one responsible for all charges and fees owed to the City. The owner shall be responsible for any delinquent and unpaid charges and related costs pursuant to Government Code sections 38744 and 38902.. The applicant for service used herein shall mean the owner, as the holder to title to the property (land) to which service is requested.

The City will notify the holder of title to land whenever delinquent and unpaid charges for water and/or sewer service, which could become a lien on such property.

In order for a customer to be able to obtain service on a new parcel or open any account, the Customer must be current on all amounts owed to City, including any assessments or outstanding amounts owed for service on any parcel or account with the City, even if the past account has been closed. All past due amounts must be brought current before additional accounts can be opened or additional services provided by the City. {CW114377.3}
PASSED AND ADOPTED this 21st day of June 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
JUNE 21, 2022 REGULAR ITEM G

G. Discussion Water Conservation Update, Rebecca Callen, City Administrator
___________________________________________________________________

RECOMMENDATION
Accept information regarding the current status of conservation requirements from the State Water Resources Control Board for urban and small systems.

BACKGROUND
The State Water Resources Control Board is a California water quality surface water rights protection agency. Several calls have come into the City asking whether any conservation requirements need to be adhered to. This report is an education report only with no action required.

DISCUSSION
On March 28, 2022, Governor Newsom directed the State Water Board to consider adopting an emergency regulation for urban water conservation. On May 24, 2022, the Board adopted an emergency regulation. On June 10, 2022, the emergency regulation went into effect.

Urban systems provide water directly or indirectly to more than 3,000 customers. The City of Angels has less than 3,000 customers and is therefore considered a small system.

There are currently no mandated conservation requirements imposed on the City of Angels. However, given the scarcity of water resources surrounding the City, it is always recommended to conserve when possible. Additionally, should the drought impacts continue, it is certainly possible that mandates on small systems could occur in the future.

What can you do?
• Fix leaking sprinklers
• Repair leaking toilets (worst offender of consumption losses) • Repair leaking faucets and showerheads
• Plant low water and drought-resistant landscaping

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Web Resources:
https://saveourwater.com/en/Partner-Toolkit
https://saveourwater.com/en/How-to-Save-Water/Around-the-House

FINANCIAL IMPACT
None at this time.

City of Angels Council Meeting
JUNE 21, 2022 REGULAR ITEM H

H. Discussion of Financial Review May 2022, Rebecca Callen, City Administrator
___________________________________________________________________

RECOMMENDATION
County Administrator Financial Review and Council Discussion of Revenue and Expenditures through April 2022.

BACKGROUND
A monthly financial review covering budget to actual operations.

DISCUSSION
The focus of this financial review encompasses budget units and funds under the control of the City Council. Funds held in a fiduciary capacity are not part of this review.

May marks the 11th month of the fiscal year where revenues and expenses should be roughly 91% of the budgeted amount. A review using that threshold was done for all transactions through May 31, 2022.

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 010 - General Fund,
3,798,649
300 - Sewer O&M,
2,749,586
350 - Water O&M,
1,578,637
139 - Transportation
Projects, 603,337
Other Special
Revenue Funds,
1,682,475

REVENUE BY FUND
010 - General Fund,
3,438,239
300 - Sewer O&M,
1,231,975
350 - Water O&M,
1,261,995
139 - Transportation
Projects, 2,166,583
Other Special
Revenue Funds,
800,829

EXPENSES BY FUND

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 Overall, the City Funds (inclusive of Transfers In) revenues are at 65.70% while expenses are only 56.92% of the budget.

Notable points are as follows:

General Fund
The General Fund is where the primary operations of the City occur for Police, Fire, Administration, Finances, Building, and Planning.

Revenues $3,798,649
Expenses $3,438,239
Net $ 360,410
Revenues are 83.44% for the year, or 9.86% lower than anticipated for this period of the fiscal year. The major contributors to this are:
• Grant Income is under budget due to the delay in reporting which will be completed at fiscal yearend. • Police SRO Officer position was not filled until March 2022 with a part-time officer. The budgeted revenue and expense are projected to be significantly under budget for the year. There is no fiscal impact because the hours paid for SRO Officer are 100% reimbursed.

Expenses are 76.94% for the year or 19.14% under budget for this period of the year. The main contributing factor is savings in overall Salaries for permanent, part-time, and lower than anticipated outside consultant costs to date.

Transportation Projects
This fund includes Project funding from RSTP, CMAQ, ATP, HSIP, HIP, and SB1 sources. Specifically, the Sidewalk Project has ramped up and reimbursement claims are currently being spent. The negative amount shown is merely a cashflow consideration that will be cleared upon receipt of the funding pieces.

Revenues $ 603,337
Expenses $ 2,166,583
Net $(1,563,246)

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 This fund includes Project funding from RSTP, CMAQ, ATP, HSIP, HIP, and SB1 sources. Specifically, the Sidewalk Project has ramped up and reimbursement claims are currently being spent. The negative amount shown is merely a cashflow consideration that will be cleared upon receipt of the funding pieces.

The staff is working on getting claims submitted through CCOG. In May $517,346 was paid for construction services which makes up the significant increase from the prior month. Engineering and staff have submitted an invoice to Caltrans for payment in the amount of $1,019,269, a second invoice will be prepared in the next week.

Sewer Operations and Management
Just as the title suggests, operations and management associated with Wastewater occur here. Overall revenues are 116.90% while expenses are 61.49%.
• Rate revenue is slightly down from the prior year’s actuals. However, in terms of budget, the current trend is projected to exceed the budget by $400,000 overall • Salary savings and other service costs are trending lower than budgeted Water Operations and Management
Just as the title suggests, operations and management associated with Water Distribution occur here.

Overall revenues are 91.67% while expenses are 68.02%.
• Just as with wastewater rates, water rate revenue is slightly down from the prior year’s trends.

However, it is trending higher than budget by 2% or $30,000. • Utility Late Fees, Door Hanger Fees, and Restoration fees have not been charged this entire year. • Some projects are being deferred due to a late start in getting staffing hired.

The other City Special Revenue funds are trending as normal.

CITY HALL
CITY OF ANGELS PO Box 667, 200 Monte Verda St. Suite B, Angels Camp, CA 95222 P: (209) 736-2181 The top departmental expenditures are from Police, which is at 76% of the budget, GF Grant Projects which is at 57% of the budget, and Finance and Administration which is at 81% of the budget. It is important to note that Insurance is paid at the beginning of the year in the Finance and Administration budget.

All Departments are within the budget threshold of 62% of Expenses.

As noted above, the revenue associated with grant-funded projects is awaiting receipt. As such, the General GF Grant Department is at 18.41% of budgeted revenue.

Budget adoption on June 21, 2022.

FINANCIAL IMPACT
None at this time
-
500,000.00
1,000,000.00
1,500,000.00
2,000,000.00
2,500,000.00
Building & Planning…
Calaveras Visitor Bureau
CalFire Strike Team
CDBG Grants
City Attorney
City Engineer
City Officials
Community Support
Finance & General Administrati
Fire Department
Gas Tax
General GF Grants
Museum
Parks
Police Department
Public Works General
Sewer Capital Improvement
Sewer Capital Replacement
Sewer Collection System
Sewer Debt Service
Sewer O&M
State Highway Street Cleaning
Transportation Projects
Water Capital Improvement
Water Capital Replacement
Water Debt Service
Water Distribution
Water O&M
Expense by Department
City of Angels Council Meeting
JUNE 21, 2022 REGULAR ITEM I

I. Discussion and Direction for Fireworks Space at Bret Hare High School, 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 DATE: June 21, 2022
TO: City Council
FROM: Rebecca Callen, City Administrator
RE: DISCUSSION AND DIRECTION FOR FIREWORKS SPACE AT BRET HARTE HIGH SCHOOL

RECOMMENDATION
Discuss and give staff direction on the City’s hosting and oversight of fireworks displays at the Bret Harte High School for July 4th, 2022.

BACKGROUND
Historically, the City has hosted and supervised fireworks displays at the Bret Harte High School to allow residents to light safe and sane fireworks in an open area.

DISCUSSION
Bret Harte has allowed the City Fire Department to have staff on the scene to monitor the lighting of safe and sane fireworks by individuals and families in their parking lot. Fire Department staff are there from dusk to 10 pm to help and ensure the safety of the premises. Additionally, the school requires the City to provide a certificate of insurance in case there is any damage to the facilities that the City would be liable for.

Before allowing this as an avenue for fireworks displays, people would go to Utica Park and the City was forced to close the park for the 4th Holiday.

FINANCIAL IMPACT
Staff time for the date of the display and any liability exposure should an incident occur.

City of Angels Council Meeting
JUNE 21, 2022 REGULAR ITEM J

J. Approval of Employment Agreement with 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 DATE: June 21, 2022
TO: City Council
FROM: Rose Beristianos, City Clerk
RE: APPROVAL OF AN EMPLOYMENT AGREEMENT WITH REBECCA CALLEN FOR CITY

ADMINISTRATOR POSITION AS NEGOTIATED

RECOMMENDATION
Staff recommends the City Council consider and approve the proposed employment agreement with Rebecca Callen as the City of Angels, City Administrator as negotiated, based on performance evaluation.

BACKGROUND
On May 17, 2022 the Council completed a public employment performance evaluation on her knowledge, experience, administrative skill and abilities. Rebecca Callen received a satisfactory of four (4) or higher.

DISCUSSION
Council negotiated a new contract to begin June 22, 2022 through June 21, 2026.

FINANCIAL IMPACT
Ms. Callen’s salary will be $136,136.00 per year

ATTACHMENTS
Employment Agreement for City Administrator
CITY OF ANGELS CAMP_

CITY ADMINISTRATOR EMPLOYMENT AGREEMENT

Page 1 of 13 ends

Angels Camp City CouncilJune 21, 2022

Angels Camp City Council
June 21, 2022