Agenda — Antioch City Council, March 8, 2022 (part 1 of 2)

ANNOTATED AGENDA
Antioch City Council

SPECIAL AND REGULAR MEETING
Including the Board of the
Antioch Public Financing Authority

Date: Tuesday, March 8, 2022
Time: 4:30 P.M. – Closed Session
5:30 P.M. – Special Meeting/Study Session
7:00 P.M. – Regular Meeting

Place: Council Chambers
200 ‘H’ Street
Antioch, CA 94509

City Council meetings are televised live on Comcast channel 24, AT&T U-verse channel 99, or live stream (at www.antiochca.gov). Please see inside cover for detailed Speaker Rules.

PLEASE TURN OFF CELL PHONES BEFORE ENTERING COUNCIL CHAMBERS.

Lamar Thorpe, Mayor Ellie Householder, City Clerk
Michael Barbanica, Mayor Pro Tem (District 2) Lauren Posada, City Treasurer Tamisha Torres-Walker, Council Member District 1
Lori Ogorchock, Council Member District 3 Cornelius Johnson, Interim City Manager Monica E. Wilson, Council Member District 4 Thomas Lloyd Smith, City Attorney In accordance with the Americans with Disabilities Act and California law, it is the policy of the City of Antioch to offer its public programs, services and meetings in a manner that is readily accessible to everyone, including individuals with disabilities. If you are a person with a disability and require information or materials in an appropriate alternative format; or if you require any other accommodation, please contact the ADA Coordinator at the number or address below at least 72 hours pri or to the meeting or when you desire to receive services. Advance notification within this guideline will enable the City to make reasonable arrangements to ensure accessibility. The City’s ADA Coordinator can be reached @ Phone:
(925) 779-6950, and e-mail: [email protected].

SPEAKER RULES

Welcome to a meeting of the Antioch City Council. Your attendance is appreciated. The State Ralph M. Brown Act guarantees the public's right to address the City Council, within the framework of Speaker Rules. Because agendas encompass many business items, Speaker Rules enable the meeting to be efficiently conducted and concluded at a reasonable hour.

The City Council can only take action on items that are listed on the agenda. If you wish to speak about an item not on the agenda, the "Public Comments" section of the agenda is for you. Unagendized comments are provided until no later than 7:30 p.m. when the City Council moves on to agenda items. There is another opportunity for public comments at the end of the meeting.

If you wish to speak, either during "public comments" or during an agenda item, fill out a Speaker Request Form and place in the Speaker Card Tray near the City Clerk . This will enable us to call upon you t o speak. Important: Please i dentify if the comment is for Announcement of Community Events, Public Comment, or a specific Agenda Item Number on your Speaker Request Form. No one may speak more than once on an agenda item or during "public comments." (Please see next page for additional information on public participation.)

Each speaker is l imited to not mo re than three minutes under Public Comments and three minutes on non-public hearing agenda items. During public hearings, each side is entitled to one "main presenter" who may have n ot more than 10 minutes; all other speakers during public hearing items, are entitled to a maximum of 5 minutes. These time limits may be modified depending on the number of speakers, number of items on the agenda , or circumstances. Groups who are here regarding an item may identify themselves by raising their hands at the appropriate time to show support for one of their speakers.

During certain types of hearings, the applicant is allowed to give his or her presentation first.

After all testimony is received, the applicant has an opportunity for rebuttal.

The "Consent Calendar" is a group of items which are determined to be routine. These items are usually considered all at once and approved without further discussion. If you are opposed to action wh ich is recommended for an item on the "Consent Calendar," please submit a Speaker Request Form before the meeting, and place in the Speaker Card Tray near the City Clerk. This will enable the item to be removed from the “Consent Calendar” and call on you to speak.

After having heard from the public, the agenda item will be closed. Deliberations will then be limited to members of the City Council.

If the meeting appears to be going late, the City Council may decide to continue some items until a subsequent meeting. The City Council will try to make this determination around 10:00 p.m. It is the goal to stop discussing agenda items by not later than 11:00 p.m.

The City Council meets regularly on the second and fourth Tuesdays of the month at 7:00 p.m., with Closed Sessio ns often occurring before or after the regular meeting. The City Council also holds adjourned meetings and study sessions on other days.

ANTIOCH CITY COUNCIL -1- MARCH 8, 2022

Notice of Availability of Reports
This agenda is a summary of the actions proposed to be taken by the City Council. For almost every agenda item, materials have been pre pared by the City staff for the Council's consideration. These materials include staff reports which explain in detail the item before the Council and the reason for the recommendation. The materials may also include resolutions or ordinances which are p roposed to be adopted. Other materials, such as maps and diagrams, may also be included. City Council Agendas, including Staff Reports are posted onto our City’s Website 72 hours before each Council Meeting. To be notified when the agenda packets are po sted onto our City’s Website, simply click on this link:
https://www.antiochca.gov/notifications/ and enter your e -mail address to subscribe. To view the agenda information, click on the following link: https://www.antiochca.gov/government/agendas-and-minutes/city- council/. Questions may be directed to the staff member who prepared the staff report, or to the City Clerk's Office, who will refer you to the appropriate person.

Notice of Opportunity to Address Council
The public has the opportunity to address the Cou ncil on each agenda item. Please see the Speaker Rules on the inside cover of this Agenda for additional information on public participation.

4:30 P.M. ROLL CALL – CLOSED SESSION – for Council Members – No Quorum (Council Members District 1 Torres-Walker, District 4 Wilson and Mayor Thorpe Absent)

PUBLIC COMMENTS for Closed Session

CLOSED SESSION:

1) CONFERENCE WITH REAL PROPERTY NEGOTIATONS – pursuant to California Government Code section 54956.8: Property: 4.79-acre property on Delta Fair Blvd. , Antioch, CA (APN 074-080034-7); Agency Negotiation:

Cornelius Johnson, City Manager; Negotiating Parties: Christy Saxton Interim Director, Health, Housing and Homeless Services, Contra Costa County ; Under Negotiation: Price and Terms of Payment.

No Quorum

2) CONFERENCE WITH LABOR NEGOTIATORS – pursuant to California Government Code section 54957.6; City designated representatives: Nickie Mastay, Jazzman Brown, and Jeff Bailey; Employee organizations: Antioch Police Officers’ Association, Operating Engineers Local Union No. 3 (OE3), Confidential Unit, Management Unit, and Treatment Plant Employees’ Association.

No Quorum

3) CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION – significant exposure to litigation pursuant to Cal ifornia Government Code section 54956.9(b): Two Cases.

No Quorum

ADJOURNED TO CLOSED SESSION – NO QUORUM

ANTIOCH CITY COUNCIL -2- MARCH 8, 2022

5:30 P.M. ROLL CALL – SPECIAL MEETING/STUDY SESSION – for Council Members – All Present

PLEDGE OF ALLEGIANCE

SPECIAL MEETING/STUDY SESSION

SM-1. REDISTRICTING: RECEIPT OF PUBLIC INPUT AND SELECTION OF FINAL MAP Received presentation and public comment with Council
motion to move forward with “Draft Map A”; attached,
3/2 (Barbanica, Ogorchock)
Recommended Action: It is recommended that the City Council receive public comment and select the final redistricting map redefining the boundaries of all City Council electoral districts of the City.

ADJOURNED SPECIAL MEETING/STUDY SESSION
Motioned to adjourn meeting at 5:45 p.m., 5/0

7:00 P.M. ROLL CALL – REGULAR MEETING – for City / Board of the Antioch Public Financing Authority – All Present

PLEDGE OF ALLEGIANCE

CITY ATTORNEY TO REPORT OUT ON CLOSED SESSION
No Closed Session to report out due to lack of a quorum; Council did not meet in Closed Session

1. INTRODUCTION OF NEW CITY EMPLOYEES

2. PROCLAMATIONS

• In Honor of Staff Sergeant Daniel R. Scheile
• In Honor of Sergeant John D. Aragon
• In Honor of Contra Costa County Blue Star Moms
Approved, 5/0
Recommended Action: It is recommended that the City Council approve the proclamations.

ANNOUNCEMENTS OF CIVIC AND COMMUNITY EVENTS

3. ANNOUNCEMENTS OF BOARD AND COMMISSION OPENINGS

➢ PARKS AND RECREATION COMMISSION

➢ ECONOMIC DEVELOPMENT COMMISSION

➢ SALES TAX CITIZENS’ OVERSIGHT COMMITTEE

ANTIOCH CITY COUNCIL -3- MARCH 8, 2022

PUBLIC COMMENTS – Members of the public may comment only on unagendized items.

The public may comment on agendized items when they come up on this Agenda.

CITY COUNCIL COMMITTEE REPORTS/COMMUNICATIONS

MAYOR’S COMMENTS

4. PRESENTATIONS – Contra Costa County District Attorney Diana Becton

– PFM Asset Management LLC Report on City Investments,
presented by Sarah Meacham, Managing Director

5. CONSENT CALENDAR

A. APPROVAL OF COUNCIL MEETING MINUTES FOR JANUARY 25, 2022 Continued, 5/0
Recommended Action: It is recommended that the City Council continue the Meeting Minutes.

B. APPROVAL OF COUNCIL SPECIAL MEETING MINUTES FOR FEBRUARY 4, 2022 Continued, 5/0
Recommended Action: It is recommended that the City Council continue the Special Meeting Minutes.

C. APPROVAL OF COUNCIL MEETING MINUTES FOR FEBRUARY 8, 2022 Continued, 5/0
Recommended Action: It is recommended that the City Council continue the Meeting Minutes.

D. APPROVAL OF COUNCIL MEETING MINUTES FOR FEBRUARY 22, 2022 Continued, 5/0
Recommended Action: It is recommended that the City Council continue the Meeting Minutes.

E. APPROVAL OF COUNCIL WARRANTS
Approved, 5/0
Recommended Action: It is recommended that the City Council approve the warrants.

ANTIOCH CITY COUNCIL -4- MARCH 8, 2022

CONSENT CALENDAR – Continued

F. SECOND READING – ORDINANCE AMENDING SECTION 9 -5.3843 (E) OF THE

ANTIOCH MUNICIPAL CODE TO MODIFY THE DISTANCE BETWEEN NEW TOBACCO

BUSINESSES AND SPECIFIED USES AND TO CLARIFY THE LIMIT ON NEW TOBACCO RETAILERS (Introduced on February 22, 2022)
Ord No. 2206-C-S adopted, 4/1 (Barbanica)
Recommended Action: It is recommende d that the City Council adopt the proposed ordinance amending Section 9 -5.3843(E) of the City’s Municipal Code. The proposed amendment would:

1) Require new tobacco businesses to be at least 1,000 feet from schools and similar uses.
2) Clarify the City’s existing ban on new tobacco retailers.

G. SECOND READING – ORDINANCE AMENDING SECTION 6 -8.02 OF THE ANTIOCH

MUNICIPAL CODE TO ADD THE DEFINITIONS OF CHARACTERIZING FLAVOR, CIGAR, AND LITTLE CIGAR (INCLUDING CIGARILLO) AND AMENDING SECTION 6-8.14 BOTH

TO RESTRICT TOBACCO RETAILERS OR BUSINESSES FROM SELLING OR

PROVIDING TOBACCO WITH CHAR ACTERIZING FLAVOR, SELLING OR PROVIDING

ELECTRONIC CIGARETTES OR E -CIGARETTES, AND TO REGULATE THE SIZE AND

PRICE OF SPECIFIED PACKAGES OF CIGARETTES, LITTLE CIGARS, AND C IGARS (Introduced on February 22, 2022)
Ord No. 2207-C-S adopted, 3/2 (Torres-Walker, Barbanica) Recommended Action: It is recommended that the City Council adopt the proposed ordinance amending Section 6-8.02 and 6-8.14 of the City’s Municipal Code. The proposed amendment would:

1) Add the definition of “characterizing flavor”.
2) Prohibit the sale of tobacco or tobacco products with characterizing flavor.
3) Prohibit a tobacco retailer or business from selling, offering for sale, possessing with the intent to sell, offer in exchange for any form of consideration, or provide at no cost any electronic cigarette or e -cigarette for use with tobacco or tobacco products.
4) Add the definitions of “cigars” and “little cigars,” with the latter including cigarillos.
5) Prohibit a tobacco retailer or business from selling, offering for sale, possessing with the intent to sell, offering in exchange for any form of consideration, or providing at no cost:

a. Any package of fewer than twenty little cigars.
b. Any package of fewer than six cigars.
c. Any package of cigarettes, little cigars or cigars at a price that is less than ten dollars per package, including
applicable fees and taxes.

ANTIOCH CITY COUNCIL -5- MARCH 8, 2022

CONSENT CALENDAR – Continued

H. SECOND READING – TRANSITIONAL HOUSING ZONING OVERLAY DISTRICT ORDINANCE AMENDMENT AND ZONING MAP AMENDMENT (Introduced on February 22, 2022)
Ord No. 2208-C-S adopted, 3/2 (Barbanica, Ogorchock)
Recommended Action: It is recommended that the City Council adopt an ordinance amending Title 9: Chapter 5 of the Antioch Municipal Code (Zoning Ordinance) to:

1) Create a Transitional Housing Overlay District; and
2) Amend the zoning of the parcels at 515 E. 18 th Street (APN 065-143-018, 19) to include the Transitional Housing
Overlay District.

I. AB 361: RESOLUTION MAKING FINDINGS NECESSARY TO CONDUCT BROWN ACT

MEETINGS BY TELECONFERENCE FOR THE CITY COUNCIL, BOARDS,

COMMISSIONS, AND COMMITTEES
Reso No. 2022/35 adopted, 5/0
Recommended Action: It is recommended that the City Council adopt the resolution authorizing remote teleconference/virtual meetings of the legislative bodies of the City of Antioch, which includes the City Council, boards, commissions, and committees.

J. REJECTION OF BIDS FOR BID NO. 770 -0105-22A ROOF REPLACEMENTS AND ON -

CALL ROOF MAINTENANCE SERVICES
Reso No. 2022/36 adopted, 5/0
Recommended Action: It is recommended that the City Council adopt a resolution rejecting all bids received for Bid No. 770 -0105-22A Roof Replacements and On-Call Roof Maintenance Services.

K. CONSIDERATION OF PROPOSALS FOR RESIDENTIAL SERVICE LINE PROTECTION, PROPOSAL NO. 961-0202-22A AWARD
Reso No. 2022/37 adopted, 5/0
Recommended Action: It is recommended that the City Council adopt a resolution to:

1) Approve the Proposal submitted by American Water
Resources as the sole provider to the City of Antioch for Residential Service Line Protection for four (4) years. 2) Authorize the City Attorney to release the City Logo for the purpose of publication regarding the Residential Service Line Protection to American Water Resources.
3) Authorize the City Manage r to execute a four (4) year agreement with American Water Resources in a form approved by the City Attorney.

ANTIOCH CITY COUNCIL -6- MARCH 8, 2022

CONSENT CALENDAR – Continued

L. AMENDMENT NO. 2 TO THE CONSULTING SERVICES AGREEMENT FOR

PROFESSIONAL SERVICES WITH BARTLE WELLS ASSOCIATES
Reso No. 2022/38 adopted, 5/0
Recommended Action: It is recommended that the City Council adopt a resolution:

1) Approving the Amendment No. 2 to the Consulting Services Agreement with Bartle Wells Associates for on -call
independent utility rate services which increases the
agreement by $50,000 for a total agreement amount of
$99,900 through December 31, 2023; and
2) Authorizing and directing the City Manager or designee to execute the Amendment No. 2 to the Agreement with Bartle Wells Associates in a form approved by the City Attorney.

M. FOURTH AMENDMENT TO THE CONSULTING SERVICES AGREEMENT FOR PROFESSIONAL SERVICES WITH THE GUALCO GROUP, INC.

Reso No. 2022/39 adopted, 5/0
Recommended Action: It is recommended that the City Council adopt a resolution:

1) Approving the fourth amendment to the Consulting Services Agreement with The Gualco Group, Inc. for continued support related to permitting and funding activities for the Brackish Water Desalination Project with an extension of the contract through December 31, 2023, in the a mount of $ 92,000 for a total contract amount of $292,000.
2) Authorizing and directing the City Manager or designee to execute the fourth amendment to the Agreement with The
Gualco Group, Inc. in a form approved by the City Attorney.

N. CITY OF ANTIOCH ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2021
Received and filed, 5/0
Recommended Action: It is recommended that the City Council receive and file the City of Antioch Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2021, inclusive of the City of Antioch Single Audit Reports for the Fiscal Year Ended June 30, 2021.

ANTIOCH CITY COUNCIL -7- MARCH 8, 2022

CONSENT CALENDAR – Continued

ANTIOCH PUBLIC FINANCING AUTHORITY

O. ANTIOCH PUBLIC FINANCING AUTHORITY – BASIC FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR’S REPORT FOR THE YEAR ENDED JUNE 30, 2021 Received and filed, 5/0
Recommended Action: It is recommended that the Board of the Antioch Public Financing Authority receive and file the Antioch Public Financing Authority – Basic Financial Statements and Independent Auditor’s Report for the Year Ended June 30, 2021.

COUNCIL REGULAR AGENDA

6. PLANNING COMMISSION APPOINTMENTS FOR THREE FULL -TERM VACANCIES EXPIRING OCTOBER 2025
Reso No. 2022/40 adopted
Appointing Robert Martin, Warren Lutz, and Christian Hills to the full-term vacancies expiring October 2025, 5/0
Recommended Action: It is recommended that the Mayor nominate and City Council appoint by resolution, three members to the Planning Commission to fill three full-term vacancies expiring October 2025.

7. FORMATION OF A PUBLIC SAFETY AND COMMUNITY RESOURCES AD HOC

COMMITTEE
Reso No. 2022/41 adopted appointing
Council Members District 1 Torres-Walker and District 4 Wilson for the duration of six (6) months, 5/0
Recommended Action: It is recommended that the City Council take the following actions:

1) Determine if the City Council wishes to form a Public Safety and Community Resources Ad Hoc Committee for the
purposes described in the resolution;
2) Confirm the appointment of two (2) mem bers for the Public Safety and Community Resources Ad Hoc Committee;
3) Confirm the duration of the Public Safety and Community Resources Ad Hoc Committee; and
4) Adopt the resolution forming the Public Safety and Community Resources Ad Hoc Committee.

ANTIOCH CITY COUNCIL -8- MARCH 8, 2022

COUNCIL REGULAR AGENDA – Continued

8. RESOLUTION APPROVING THE CLASS SPECIFICATION UPDATES FOR THE

MANAGEMENT BARGAINING UNIT WITH NO SALARY CHANGES
Reso No. 2022/42 adopted, 5/0
Recommended Action: It is recommended that the City Council adopt a resolution approving class specification updates for the Management Bargaining Unit.

PUBLIC COMMENT

STAFF COMMUNICATIONS

COUNCIL COMMUNICATIONS AND FUTURE AGENDA ITEMS – Council Members report out various activities and any Council Member may place an item for discussion and direction on a future agenda. Timing determined by Mayor and City Manager – no longer than 6 months.

MOTION TO ADJOURN – After Council Communications and Future Agenda Items, the Mayor will make a motion to adjourn the meeting. A second of the motion is required, and then a majority vote is required to adjourn the meeting.

Motioned to adjourn meeting at 9:49 p.m., 5/0

City of Antioch Redistricting:

Draft Map A
November 2, 2021
Current Antioch City Council boundaries are shown in black on this map. Proposed boundaries are shown inbrown and filled in with color.

Draft Map A only modifies the boundary between District 3 and 4.

SM-1
Agenda Item #

STAFF REPORT TO THE CITY COUNCIL

DATE: Special Meeting of March 8, 2022

TO: Honorable Mayor and Members of the City Council

SUBMITTED BY: Thomas Lloyd Smith, City Attorney TLS

SUBJECT: Redistricting: Receipt of Public Input and Selection of Final Map

RECOMMENDED ACTION
It is recommended that the City Council receive public comment and select the final redistricting map redefining the boundaries of all City Council electoral districts of the City.

FISCAL IMPACT
None.

DISCUSSION
The City adopted its current district boundaries based on 2010 census data as required by law. The districts must now be redrawn using the 2020 census data and comply with the FAIR MAPS Act, which was adopted by the California legislature as AB 849 and took effect January 1, 2020.

Under the Act, the City Council shall draw and adopt boundaries using the following criteria in the listed order of priority (Elections Code 21621(c)):

1. Comply with the federal requirements of equal population and the Voting Rights Act

2. Be geographically contiguous

3. Undivided neighborhoods and “communities of interest” (socio- economic geographic areas that should be kept together)

4. Display easily identifiable boundaries

5. Be compact (do not bypass one group of people to get to a more distant group of people)

6. Shall not favor or discriminate against a political party At its January 11, 2022 public hearing, the Council directed the inclusion of both Map “B” and Map “91”, which were presented at the January 25, 2022 and February 8, 2022 Public Hearings as Maps “B” and “91” respectively. On February 22 , 2022, the Council scheduled a Special Meeting to consider and designate a Final Redistricting Map for presentation and final selection by adoption of Resolution at its March 8 , 2022 Regular Antioch City Council Report
March 8, 2022 Agenda Item #SM-1 2
City Council meeting.

The Final Redistricting Map will comply with the federal requirements of equal population and the Voting Rights Act, and the California Fair Maps Act, in the following manner:
(1) The districts are geographically contiguous. The districts are arrayed in a simple and logical form without any islands and minimal intrusions from the area of one district into another;
(2) To the extent practicable, the Final Redistricting Map respects the geographic integrity of local neighborhoods and local communities of interest. The Council heard testimony about what constitute communities of interest in the public eye. (3) The districts are easily identifiable and understandable by residents. The districts in the Final Redistricting Map form a relatively simple pattern. (4) To the extent practicable, the districts are geographically compact. Their configurations f or the most part are compact, simple shapes, with nearby populations included in the same districts.
(5) The districts are balanced in terms of total population and voting age population.

The districts are well within the one- person/one-vote deviations permitted under federal and state voting rights laws.
(6) The districts conform to concentration of minority voters. The Final Redistricting Map creates one majority/minority Black voting district.

Before adopting a Final Redistricting Map of district boundaries, at least four hearings must be held for the public to provide input about the composition of City Council districts. These hearing requirements include at least: (1) one hearing before any maps are drawn, (2) two hearings after maps are drawn, and (3) one hearing or workshop to be held on a Saturday, Sunday, or after 6 p.m. on a weekday. The City Council redistricting public hearing dates include the following: Tuesday, October 12, 2021, Saturday, October 16, 2021, Tuesday, November 9, 2021, Tuesday, December 14, 2021, Tuesday, January 11, 2022, Tuesday, January 25, 2022 and Tuesday, February 8, 2022, Tuesday, February 22, 2022, and Tuesday, March 8, 2022.

ATTACHMENTS

A. Map 521
B. Map A Modified
C. Antioch Draft Map Demographics

Antioch Redistricting 2021-2022
February 22, 2022
Draft Map 521
Draft Map 521 was based on Public Map Submission #02142022521.

ATTACHMENT A
Antioch Redistricting 2021-2022
February 22, 2022
Draft Map A - Modified

ATTACHMENT B
City of Antioch Redistricting:

Draft Map Demographics
February 22, 2022
Draft Map A
District Population CVAP % Deviation
% Latino
CVAP
% Black
CVAP
% Asian
CVAP
% Indigenous
CVAP
% NH White
CVAP
1A 28622 15,694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59% 2A 28749 18,752 -0.51% 26.53% 19.74% 7.96% 1.10% 42.32% 3A 28628 19,311 -0.92% 24.16% 21.56% 17.91% 0.27% 33.42% 4A 29581 20,083 2.37% 24.70% 26.37% 18.03% 0.31% 26.46% Draft Map B
District Population CVAP % Deviation % Latino
CVAP
% Black
CVAP
% Asian
CVAP
% Indigenous
CVAP
% NH White
CVAP
1B 28622 15694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59%
2B 28749 18752 -0.51% 26.53% 19.74% 7.96% 1.10% 42.32%
3B 29080 19268 0.64% 23.97% 20.15% 19.53% 0.28% 33.65%
4B 29129 20126 0.81% 24.88% 27.71% 16.48% 0.31% 26.25%
Draft Map C
District Population CVAP % Deviation % Latino
CVAP
% Black
CVAP
% Asian
CVAP
% Indigenous
CVAP
% NH White
CVAP
1C 28622 15,694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59% 2C 28749 18,752 -0.51% 26.53% 19.74% 7.96% 1.10% 42.32% 3C 29509 20,076 2.12% 23.40% 22.24% 17.69% 0.26% 34.29% 4C 28700 19,318 -0.67% 25.52% 25.86% 18.26% 0.32% 25.27% 1 ATTACHMENT C
Draft Map 34
District Population CVAP % Deviation
% LatinoCVAP
% BlackCVAP
% AsianCVAP
% IndigenousCVAP
% NH WhiteCVAP1 28622 15,694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59%2 29004 19,172 0.38% 27.83% 19.10% 7.24% 1.11% 42.94%3 28942 19,277 0.16% 22.48% 22.66% 18.53% 0.27% 33.86%4 29012 19,697 0.40% 25.03% 26.05% 18.34% 0.28% 25.09% Draft Map 39
District Population CVAP % Deviation
% LatinoCVAP
% BlackCVAP
% AsianCVAP
% IndigenousCVAP
% NH WhiteCVAP1 28622 15,694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59%2 29004 19,937 0.38% 27.83% 19.10% 7.24% 1.11% 42.94%3 28942 19,144 0.16% 22.48% 22.66% 18.53% 0.27% 33.86%4 29012 19,065 0.40% 25.03% 26.05% 18.34% 0.28% 25.09% Draft Map 49
District Population CVAP % Deviation
% LatinoCVAP
% BlackCVAP
% AsianCVAP
% IndigenousCVAP
% NH WhiteCVAP1 28622 15,694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59%2 29242 19,389 1.20% 28.16% 18.63% 7.38% 1.10% 42.88%3 28603 18,960 -1.01% 22.36% 23.66% 17.91% 0.28% 32.94%4 29113 19,797 0.75% 24.76% 25.57% 18.92% 0.28% 25.98% 2 Draft Map 58
District Population CVAP % Deviation
% LatinoCVAP
% BlackCVAP
% AsianCVAP
% IndigenousCVAP
% NH WhiteCVAP1 28622 15,694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59%2 28509 18,494 -1.34% 27.52% 19.46% 9.73% 0.89% 39.50%3 29348 18,393 1.57% 23.44% 22.04% 20.12% 0.29% 31.01%4 29101 21,259 0.71% 24.46% 25.92% 14.46% 0.49% 31.48% Draft Map 87
District Population CVAP % Deviation
% LatinoCVAP
% BlackCVAP
% AsianCVAP
% IndigenousCVAP
% NH WhiteCVAP1 28622 15,694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59%2 28765 18,677 -0.45% 27.65% 19.38% 9.70% 0.92% 39.43%3 29272 20,463 1.30% 23.87% 21.80% 13.50% 0.61% 38.25%4 28921 19,006 0.09% 23.96% 26.74% 21.04% 0.14% 23.72% Draft Map 91
District Population CVAP % Deviation
% LatinoCVAP
% BlackCVAP
% AsianCVAP
% IndigenousCVAP
% NH WhiteCVAP1 28,622 15,694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59%2 28,900 18,773 0.02% 27.60% 19.33% 9.67% 0.94% 39.53%3 29,119 20,364 0.78% 23.84% 21.78% 13.38% 0.61% 38.40%4 28,939 19,009 0.15% 24.01% 26.81% 21.21% 0.11% 23.47% 3 Draft Map 95
District Population CVAP % Deviation
% LatinoCVAP
% BlackCVAP
% AsianCVAP
% IndigenousCVAP
% NH WhiteCVAP1 27,919 16,812 -3.38% 30.40% 15.57% 6.32% 2.05% 45.12%2 27,682 16,979 -4.20% 24.36% 26.08% 9.23% 0.91% 35.83%3 30,063 19,281 4.04% 24.01% 21.95% 15.92% 0.44% 36.18%4 29,916 20,768 3.53% 23.45% 27.17% 18.34% 0.16% 26.14% Draft Map 99
District Population CVAP % Deviation
% LatinoCVAP
% BlackCVAP
% AsianCVAP
% IndigenousCVAP
% NH WhiteCVAP1 29,865 18,704 3.36% 28.93% 21.77% 13.84% 0.89% 32.26%2 27,581 16,886 -4.55% 24.46% 26.17% 9.28% 0.91% 35.79%3 29,235 18,573 1.18% 23.76% 19.57% 18.30% 0.31% 36.08%4 28,899 19,677 0.01% 24.35% 24.36% 9.93% 1.22% 37.06% Draft Map 503
District Population CVAP % Deviation
% LatinoCVAP
% BlackCVAP
% AsianCVAP
% IndigenousCVAP
% NH WhiteCVAP1 28,622 15,694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59%2 28,264 18,305 -2.18% 27.55% 19.49% 9.77% 0.85% 39.48%3 29,246 18,785 1.21% 22.99% 20.54% 17.70% 0.66% 36.65%4 29,448 21,056 1.91% 24.89% 27.25% 16.43% 0.20% 26.55% 4 Draft Map 508
District Population CVAP % Deviation
% LatinoCVAP
% BlackCVAP
% AsianCVAP
% IndigenousCVAP
% NH WhiteCVAP1 28,622 15,694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59%2 28,900 18,773 0.02% 27.60% 19.33% 9.67% 0.94% 39.53%3 30,293 18,990 4.84% 23.02% 22.17% 20.10% 0.34% 30.97%4 27,765 20,383 -3.91% 24.77% 26.11% 14.42% 0.40% 31.39% Draft Map 512
District Population CVAP % Deviation
% LatinoCVAP
% BlackCVAP
% AsianCVAP
% IndigenousCVAP
% NH WhiteCVAP1 28,622 15,694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59%2 28,900 18,773 0.02% 27.60% 19.33% 9.67% 0.94% 39.53%3 29,021 19,206 0.44% 24.48% 20.84% 15.98% 0.65% 36.60%4 29,037 20,167 0.49% 23.39% 27.42% 18.28% 0.10% 26.04% Draft Map 516
District Population CVAP % Deviation
% LatinoCVAP
% BlackCVAP
% AsianCVAP
% IndigenousCVAP
% NH WhiteCVAP1 28,622 15,694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59%2 28,900 18,773 0.02% 27.60% 19.33% 9.67% 0.94% 39.53%3 29,246 18,785 1.21% 22.99% 20.54% 17.70% 0.66% 36.65%4 28,812 20,588 -0.29% 24.78% 27.56% 16.67% 0.10% 26.21% 5 Draft Map A Modified
District Population CVAP % Deviation
% LatinoCVAP
% BlackCVAP
% AsianCVAP
% IndigenousCVAP
% NH WhiteCVAP1 28,622 15,694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59%2 28,938 19,072 0.15% 27.05% 19.71% 9.15% 0.89% 40.72%3 30,124 20,104 4.25% 24.48% 20.81% 16.96% 0.44% 35.13%4 27,896 18,970 -3.46% 23.83% 27.51% 18.01% 0.33% 25.68% Draft Map 521
District Population CVAP % Deviation
% LatinoCVAP
% BlackCVAP
% AsianCVAP
% IndigenousCVAP
% NH WhiteCVAP1 28,622 15,694 -0.94% 26.42% 23.94% 5.96% 1.88% 40.59%2 28,900 18,773 0.02% 27.60% 19.33% 9.67% 0.94% 39.53%3 29,246 18,785 1.21% 22.99% 20.54% 17.70% 0.66% 36.65%4 28,812 20,588 -0.29% 24.78% 27.56% 16.67% 0.10% 26.21% *NH White CVAP = Non-Hispanic White Citizen Voting Age Population Racial and ethnic characteristics of the Citizens Voting Age Population (CVAP) are tabulated according to Department of Justice standards. 6 All other maps
City of Antioch Redistricting:Draft Map ANovember 2, 2021 Current Antioch City Council boundaries are shown inblackon this map. Proposed boundaries are showninbrownand filled in with color.Draft Map A only modifies the boundary between District 3 and 4.

Draft Map A: District 1

Draft Map A: District 2

Draft Map A: District 3

Draft Map A: District 4

Antioch Redistricting 2021-2022January 25, 2022
Public Map Submission #01242022508
User Comments: “Moved the homes on south side of JamesDonlon Blvd between Lone TreeWay and Tabora Drive as well as the Contra Loma Reservoir area from District 4 into District 2.Also, moved some homes on south side of Prewett Ranch Dr east of Deer Valley Rd fromDistrict 4 into District 3. Needs more adjustments by Q2 to divide the districts between the olderneighborhoods which should all be in District 3 and the new homes in the Sand Creek areawhich should all be in District 4.” As drawn, this map currently does not have all census blocks assigned (see District 2).

City of Antioch Redistricting:Finalist Draft Map 91January 26, 2022 Draft Map 91 is based on Public Submission #12142021491.

City of Antioch Redistricting:

Draft Map B
November 2, 2021
Current Antioch City Council boundaries are shown in black on this map. Proposed boundaries are shown inbrown and filled in with color.

Draft Map B only modifies the boundary between District 3 and 4.

Draft Map B: District 1

Draft Map B: District 2

Draft Map B: District 3

Draft Map B: District 4

City of Antioch Redistricting:

Draft Map C
November 11, 2021
Current Antioch City Council boundaries are shown in black on this map. Proposed boundaries are shown inbrown and filled in with color.

Draft Map C only modifies the boundary between District 3 and 4.

Draft Map C: District 1

Draft Map C: District 2

Draft Map C: District 3

Draft Map C: District 4

Antioch Redistricting 2021-2022February 14, 2022
Public Map Submission #02082022512
User Comments: “Hopefully, this map will make everyonehappy! It uses common senseboundary lines between districts. It uses Lone Tree Way as the boundary between Districts 2and 3, and Districts 2 and 4. It uses the Delta DeAnza Trail/Contra Costa Canal between LoneTree Way and Deer Valley Road as a boundary between Districts 3 and 4. It combines the MiraVista Hills and all neighborhoods on both sides of James Donlon Blvd in District 2. It uses DeerValley Road then Country Hills Drive between Deer Valley Road and Hillcrest Avenue, thenHillcrest Ave and Lone Tree Way as the boundary between Districts 3 and 4. The greatestpopulation deviation between districts is 1.43% (between Districts 1 and 4). It's clear to eachresident in which district they live, and it doesn't gerrymander to protect incumbents.”

Antioch Redistricting 2021
December 17, 2021
Draft Map 34
Draft Map 34 is based on Public Submission Map #11282021434.

Antioch Redistricting 2021-2022December 17, 2021
Draft Map 39
Draft Map 39 is based on Public Map Submission #1152021439. As drawn, this map does notcurrently meet the contiguity criterion outlined in the FAIR MAPS Act for District 4.

Antioch Redistricting 2021-2022February 14, 2022
Public Map Submission #02082022516
User Comments: “This map keeps all neighborhoods togetherwhile using common senseboundary lines. The boundary line between Districts 2 and 3 is Lone Tree Way. The boundarybetween Districts 2 and 4 is Lone Tree Way and Golf Course Road. The boundary betweenDistricts 3 and 4 is Davison Drive, Deer valley Road and Lone Tree Way. The greatestpopulation deviation between districts is 2.15% (Districts 1 and 3).”

Antioch Redistricting 2021-2022December 17, 2021
Draft Map 49
Draft Map 49 is based on Public Map Submission #11162021449. As drawn, this map does notcurrently meet the contiguity criterion outlined in the FAIR MAPS Act for District 4.

Antioch Redistricting 2021
December 13, 2021
Draft Map 58
Draft Map 58 is based on Public Map Submission #11212021458.

Antioch Redistricting 2021
December 17, 2021
Draft Map 87
Draft Map 87 is based on Public Map Submission #12142021487.

Antioch Redistricting 2021-2022January 11, 2022
Public Map Submission #01102022503
User Comments: None.

As drawn, this map currently does not have all census blocks assigned (see District 2).

Antioch Redistricting 2021-2022
December 17, 2021
Public Map Submission #12142021491
User Comments: None.

As drawn, this map currently does not have all census blocks assigned (see District 2).

Antioch Redistricting 2021-2022January 3, 2022
Public Map Submission #12172021495
User Comments: “It results in three council membersrepresenting the waterfront instead of justone. It also serves to more unify the city between older parts and newer parts instead of dividingit like the current districts do with just one district north of Highway 4. It also combines the MiraVista Hills area south of James Donlon Blvd. with the older areas north of James Donlon Blvd.and the newer area west of Somersville Road which is more of a Community of Interest.” As drawn, this map currently does not have all census blocks assigned (see District 2).

Antioch Redistricting 2021-2022January 3, 2022
Public Map Submission #12202021499
User Comments: “This map gives each council membera portion of both sides of Highway 4and a share of the waterfront using major city streets as boundary lines.” As drawn, this map currently does not have all census blocks assigned (see District 1).

1 Agenda #

INTRODUCTION OF NEW CITY EMPLOYEES
DATE: Regular Meeting of March 8, 2022
TO: Honorable Mayor and Members of the City Council
SUBMITTED BY: Nickie Mastay, Administrative Services Director ➢ Interim Police Chief Anthony Morefield would like to introduce:
▪ Tamarin Martinez, Police Dispatcher
▪ Casey Brogdon, Police Corporal
▪ James Colley, Police Sergeant
➢ Finance Director Dawn Merchant would like to introduce:
▪ Michele Milo, Accounting Technician
▪ Jennifer Bonilla, Customer Service Representative
▪ Adrianna Balestrieri, Customer Service Representative ➢ Public Works Director/City Engineer John Samuelson would like to introduce:
▪ Benjamin Woodland, Senior Water Treatment Plant Operator t0

IN HONOR OF
STAFF SERGEANT DANIEL R. SCHEILE

WHEREAS, since the Global War on Terrorism began on September 11, 2001, Americans have been called to defend the founding ideals of our democracy;

WHEREAS, in the two decades since the start of America’s longest war, over 7,000 soldiers, sailors, airmen and Marines have given their lives in defense of our Nation;

WHEREAS, Antioch residents demonstrated patriotic commitment and sacrifice to the preservation of peace and freedom around the world;

WHEREAS, Staff Sergeant Daniel R. Scheile, lived in Antioch with his wife, Jennifer, and two daughters, Kelli and Marissa;

WHEREAS, Staff Sergeant, a 17-year Veteran of the National Guard, was born in Vallejo and graduated from Antioch High School;

WHEREAS, Staff Sergeant Scheile loved cooking big family dinners, watching Saturday morning cartoons with his kids and riding his Harley-Davidson motorcycle;

WHEREAS, Staff Sergeant Scheile was deployed to Kuwait on Sept. 12, 2001, the day after the World Trade Center attacks and his deployment to Iraq began in August 2004; and

WHEREAS, Staff Sergeant Scheile was killed in action in Iraq on September 24, 2005.

NOW, THEREFORE, BE IT RESOLVED THAT I, LAMAR A. THORPE, Mayor of the City of Antioch, do hereby recognize, honor and thank Staff Sergeant Daniel R. Scheile for making the ultimate sacrifice to advance freedom and peace, to keep residents of Antioch safe at home and to inspire those who continue to fight for a better way of life locally and globally.

BE IT FURTHER RESOLVED, that the City shall always honor the achievements, the service and sacrifices of those who our community and nation lost in the terrorist attacks of September 11, 2001 and the ensuing conflicts.

BE IT FURTHER RESOLVED, that to honor Staff Sergeant Daniel R. Scheile’s sacrifice, the Global War on Terrorism Memorial at Antioch High School will be dedicated to him and other graduates on March 12, 2022.

MARCH 8, 2022

_________________________________
LAMAR A. THORPE, Mayor

2.01 03-08-22

IN HONOR OF
SERGEANT JOHN D. ARAGON

WHEREAS, since the Global War on Terrorism began on September 11, 2001, Americans have been called to defend the founding ideals of our democracy;

WHEREAS, in the two decades since the start of America’s longest war, over 7,000 soldiers, sailors, airmen and Marines have given their lives in defense of our Nation;

WHEREAS, Antioch residents have demonstrated patriotic commitment and sacrifice to the preservation of peace and freedom around the world;

WHEREAS, Sergeant John D. Aragon was one such resident who graduated from Antioch High School, a devoted Oakland Raiders fan with the team’s name tattooed above his heart;

WHEREAS, Sergeant John D. Aragon always maintained close ties to home, calling his parents weekly and looking forward to their care packages filled with his favorite snacks; and

WHEREAS, Sergeant John D. Aragon served for more than two years in the United States Army and died of wounds suffered in action when his Humvee struck a bomb in Kadamiyah on June 12, 2008, at just 22-years-old.

NOW, THEREFORE, BE IT RESOLVED THAT I, LAMAR A. THORPE, Mayor of the City of Antioch do hereby recognize, honor and thank Sergeant John D. Aragon for making the ultimate sacrifice to advance freedom and peace, to keep residents of Antioch safe here at home and to inspire those who continue to fight for a better way of life locally and globally.

BE IT FURTHER RESOLVED, the City shall always remember the achievements, the service and sacrifices of those who our community and nation lost in the terrorist attacks of September 11, 2001 and the ensuing conflicts.

BE IT FURTHER RESOLVED, that to honor Sergeant John D. Aragon’s sacrifice, the Global War on Terrorism Memorial at Antioch High School will be dedicated to him and other graduates on March 12, 2022.

MARCH 8, 2022

_________________________________
LAMAR A. THORPE, Mayor

2.02 03-08-22

IN HONOR OF

CONTRA COSTA COUNTY BLUE STAR MOMS

WHEREAS, Contra Costa Blue Star Moms is a division of Blue Star Mothers of America an organization made up of mothers and fathers of current and former members of the United States Armed Forces;

WHEREAS, Contra Costa Blue Star Moms is dedicated to supporting current and former members through local activities such as a Veteran’s Day 5k run and walk, holiday care packages, and high school memorials for fallen service members;

WHEREAS, to date, Contra Costa Blue Star Moms have dedicated nine memorials for service members who lost their lives during Operation Iraqi Freedom and/or Operation Enduring Freedom at Berean Christian High School in Walnut Creek, Mt.

Diablo High School, Ygnacio Valley High School, De La Salle High School, Clayton Valley Charter High School, Olympic High School in Concord, College Park High School in Pleasant Hill, and Liberty High School in Brentwood; and

WHEREAS, this year, Contra Costa Blue Star Moms will dedicate a memorial at Antioch High School on behalf of two former Panthers who lost their lives in combat.

NOW, THEREFORE, BE IT RESOLVED THAT I, LAMAR A. THORPE, Mayor of the City of Antioch hereby express the City’s sincere gratitude to Contra Costa Blue Star Moms for honoring our fallen soldiers, their commitment to our country, and their legacy of patriotism and sacrifice.

MARCH 8, 2022

_________________________________
LAMAR A. THORPE, Mayor

2.03 03-08-22

BOARDS / COMMISSION / COMMITTEE

VACANCY ANNOUNCEMENTS
Your interest and desire to serve our community is appreciated.

The City of Antioch encourages residents to become involved in their local community. One way to do so is to serve on various commissions, boards and committees. Any interested resident is encouraged to apply for the vacancy listed below. To be considered for these volunteer positions, a completed application must be received in the Office of the City Clerk by 5:00 p.m., on March 31, 2022. Applications are available at https://www.antiochca.gov/#. ➢ PARKS AND RECREATION COMMISSION
➢ ECONOMIC DEVELOPMENT COMMISSION
➢ SALES TAX CITIZENS’ OVERSIGHT COMMITTEE
#3

PARKS AND RECREATION COMMISSION
(Deadline date: 03/31/2022)
Three (3) Commissioners, full-term vacancies, expiring April 2026 ▪ Parks and Recreation Commission serves in an advisory capacity to the City Council in matters pertaining to Parks and Recreation functions.
▪ Must be a resident of the City of Antioch.
▪ Surveying all current and future public and private recreation facilities. ▪ Recommend coordinated recreation programs for the City. ▪ Survey current and future park and recreational needs of the community to provide a sound and year-round recreational program for all ages. ▪ 7 member board – 4 year terms. These terms expire April 2026. ▪ Meetings are held the third Thursday of every month at 7:00 p.m. ▪ Commissioners are required to submit a FPPC Form 700 (Statement of Economic Interests) upon assuming office, and every year thereafter no later than April 1st. ▪ Newly appointed Commissioners are also required to complete the AB 1234 Ethics training within 1-year of their appointment. All Commissioners must then take the AB 1234 Ethics training every two years thereafter. The Ethics training is available online.

▪ The EDC's function is to address economic development issues within the City and make recommendations to the City Council and staff regarding policies, regulations, marketing, development strategies and planning activities designed to enhance the City's economic base and create quality jobs.
▪ Seven-member board – 4 year terms. At least five members shall be Antioch residents/electors.

Non-resident members shall own or operate a business in the City. The Antioch Chamber of Commence shall recommend one member.
▪ Regular meetings are held at 7:00 p.m. on the first Tuesday in the months of February, April, June, September, October and December, the third Tuesday in July, and on the first Tuesday on an as- needed basis only during the months of March, May, and November. No meetings are held during January or August.
▪ Members of the Economic Development Commission are subject to The Brown Act open meeting law and are required to file an annual Statement of Economic Interest (FPPC Form 700). ▪ Commissioners must take the 2-hour AB1234 Ethics Training within one year of appointment and every two years thereafter. There is no cost to this online AB1234 Ethics Training provided by the Fair Political Practices Commission.
▪ Newly appointed and reappointed commissioners are required to take an Oath of Office administered by the City Clerk.

ECONOMIC DEVELOPMENT COMMISSION
(Deadline date: 03/31/2022)
One (1) partial-term vacancy expiring June 2025 AND
The Antioch Chamber of Commerce shall recommend one member

SALES TAX CITIZENS’ OVERSIGHT COMMITTEE
(Deadline date: 03/31/2022)
Four (4) Committee Members, full-term vacancies, expiring March 2026 ▪ A Sales T ax Citizens’ Oversight Committee has been established following the voters passing Ballot Measure C – Transaction and Use (Sales) T ax. This passed at the November 5, 2013 Consolidated Election. At the November 6, 2018 Consolidated Election, the voters passed Ballot Measure W – Transaction and Use (Sales) T ax.
▪ Each year, an independent auditor shall complete a public audit report of the revenue raised and its expenditure. The Sales T axCitizens’ Oversight Committee shall review the expenditures and report publicly how the funds are being used to address the City Council’s stated priorities of maintaining Antioch’s fiscal stability, police patrols, 911 emergency response, youth violence prevention programs; ensuring water quality/safety; repairing streets; cleaning up parks/illegal dumping; restoring youth afterschool/summer programs; and other essential services. The Committee’s review shall be completed in conjunction with the City’s budget process. The Committee’s report on its review, whether oral or written, shall be considered by the City Council at a public meeting before April 1 of each year. Any written report shall be a matter of public record.
▪ The Committee shall meet at least twice a year. The meetings will be public. ▪ The Sales T ax Citizens’ Oversight Committee consists of seven members who are Antioch residents. At least one member of the Committee shall have a financial, accounting or auditing background. The Committee will be nominated by the Mayor and approved by the City Council. ▪ Members of the Sales T ax Citizens’ Oversight Committee will be required to file an annual "Statement of Economic Interest".

CONTRA COSTA COUNTY
DISTRICT ATTORNEY’S OFFICE

DIANA BECTON, DISTRICT ATTORNEY
Budget and Personnel
Department Overview
Programs

4.01 COLLABORATION
2 FISCAL YEAR 2021-22 BUDGET
$27.3
$21.7
FY 2021-2022 Budget
Revenues NCC
$49.0MInclusive of Prop.
172 Funds
3 PERSONNEL
93%
7%
FY 2021-22 Budget
Salaries/Benefits Services/Supplies/Other
$49.0M
4 ALLOCATED POSITIONS (AS OF 04/13/21)
Description FTE Vacancy
Attorney 103.1 6
Investigative 28 6
Victim/Witness 17 0
Administration and Support 78.5 16.5
T otal 226.6 28.5
5 DISTRICT ATTORNEY’S OFFICE
Mission
T o seek justice and enhance public safety for all our residents.

By fairly, ethically, aggressively and efficiently prosecuting those who violate the law, and by working to prevent crime.

Seek Justice. Serve Justice. Do Justice.
6 2020 PERFORMANCE
Statistics

1.15 Million residents
25 law enforcement agencies within 19 cities
Filed over 3,327 felony cases
Filed over 4,634 misdemeanor cases
7 OVERVIEW OF CRIMINAL PROCESS
Incident
Occurs
• No Report T o Law Enforcement
Police Agency
Notified/
Investigation
• No Suspect Apprehended
CCCDA
Review
• Cases Not Charged
• Return to agency for additional investigation
• Or other action taken, ex. Diversion
Charges
Filed
8 DIVISIONS AND UNITS
Function
Superior Court Operations
Special Operations
Community Violence Reduction
Homicide
Family Violence
Juvenile
Victim/Witness
Bureau of Investigations
9 2021-22 SPECIALTY UNITS AND PROGRAMS
Specialty Units and Programs
Conviction Integrity Unit
Cold Case Unit
Human Trafficking Unit
Hate Crimes Unit
10 2021-22 RACIAL EQUITY, SOCIAL JUSTICE, AND REDUCING

INCARCERATION
Reducing Incarceration
Y outh Restorative Justice Diversion
Neighborhood Community Courts
Mental Health Diversion
Vera
Post Conviction Resentencing
11 2021-22 EQUITY, SOCIAL JUSTICE, AND REDUCING INCARCERATION Reducing Incarceration
Sexual Assault T est Kits
Immigration Training
Implicit Bias Training
Training Oversight Committee
Community Academy
Code 4 America
Fatal Incidents
12 CONTACT US
 Community Academy
 Application is on the website
 www.contracosta.ca.gov
13 NEIGHBORHOOD

RESTORATIVE

PARTNERSHIP
[email protected]
14 15

Investment Performance Review
For the Quarter Ended December 31, 2021
Client Management Team PFM Asset Management LLC
Sarah Meacham, Managing Director

CITY OF ANTIOCH
213 Market Street
Harrisburg, PA 17101-2141
717-232-2723
633 W 5th St., 25th Floor
Los Angeles, CA 90071
213-415-1699
NOT FDIC INSURED : NO BANK GUARANTEE : MAY LOSE VALUE
For Institutional Investor or Investment Professional Use Only - This material is not for inspection by, distribution to, or quotation to the general public
#4.02
© PFM Asset Management LLC pfmam.com|
Market Update

CITY OF ANTIOCH
For the Quarter Ended December 31, 2021
Market Update
Source: Bloomberg
© PFM Asset Management LLC | pfmam.com

6.3%

6.7%

2.3%

6.9%

2.8%

3.7%

3.2%

2.5%
0%
1%
2%
3%
4%
5%
6%
7%
8%
Q1 21 Q2 21 Q3 21 Q4 21 Q1 22 Q2 22 Q3 22 Q4 22
U.S. Real GDP
Annualized Rate
Range Median of Forecasts
Bloomberg Forecasts
0%
2%
4%
6%
8%
10%
12%
14%
16%
Jan-20 Jul-20 Jan-21 Jul-21 Jan-22
Unemployment Rate
Apr ‘20

14.7%
Jan ‘22

4.0%
Feb ‘20

3.5%

7.5%
-2%
0%
2%
4%
6%
8%
Jan-20 May-20 Sep-20 Jan-21 May-21 Sep-21 Jan-22
Top-Line Contributions and CPI YoY
Energy
Food
Goods (Ex Food & Energy)
Services (Ex Food & Energy)
Headline YoY%
1 CITY OF ANTIOCH
For the Quarter Ended December 31, 2021
Market Update
Source: Federal Reserve and Bloomberg, as of 2/16/2022. Individual dots represent each Fed members’ judgement of the midpoint of the appropriate target range for the federal funds rate at each year-end © PFM Asset Management LLC | pfmam.com
0%
1%
2%
3%
4%
Fed Participants’ Assessments of ‘Appropriate’
Monetary Policy
Dec-21 FOMC Projections
Dec-21 Median
Fed Funds Futures
20242021 Longer Term2022 2023
April ‘21 : Fed characterizes inflationary
pressure as “transitory”
June ‘21 : Widening dispersion between Fed
participants’ views on monetary policy as
economy improves; more officials indicate rate-
lift off is expected by end of 2023
September ‘21 : Signals tapering of asset
purchases could begin later in the year, but rates
will remain near zero
November ‘21: Retires the term “transitory”;
announces tapering of bond purchases; signals
2-3 rate hikes in 2022
December ‘21 : Announces accelerated
tapering; sees three rate hikes in 2022
January '22: States that “it will soon be
appropriate to raise… the federal funds rate,”
signaling a first rate hike in March
March '22: Expected completion of tapering;
likely first rate hike
'22 H2: Expectation for more rate hikes; possible
reduction in Fed balance sheet
2 CITY OF ANTIOCH
For the Quarter Ended December 31, 2021
Market Update
Source: Bloomberg, as of 2/15/2022
© PFM Asset Management LLC | pfmam.com

0.29%

1.58%

0.0%

0.2%

0.4%

0.6%

0.8%

1.0%

1.2%

1.4%

1.6%

1.8%
Dec-20 Mar-21 Jun-21 Sep-21 Dec-21
2-Year Treasury Yield

0.38%

1.94%

2.04%

2.36%

0.0%

0.5%

1.0%

1.5%

2.0%

2.5%
3 M
1 Y
2 Y
3 Y
4 Y
5 Y
10 Y
30 YMaturity
U.S. Treasury Yield Curve
February 15, 2022
December 31, 2021
September 30, 2021
+1.29%
3 © PFM Asset Management LLC pfmam.com|
Portfolio Review
© PFM Asset Management LLC pfmam.com

CITY OF ANTIOCH
For the Quarter Ended December 31, 2021
Portfolio Snapshot
|
The portfolio’s benchmark is currently the ICE BofAML 1-3 Year U.S Treasury Index. Prior to 2/28/11 it was the ICE BofAML 1 Year U.S Treasury Index. Prior to 9/30/10 it was the ICE BofAML 1-3 Year U.S Treasury Index. Prior to 6/30/02 it was the ICE BofAML 1 Year U.S Treasury Note Index. Source: Bloomberg.

An average of each security’s credit rating was assigned a numeric value and adjusted for its relative weighting in the portfolio.

1. Portfolio Statistics
Total Market Value $97,945 ,533.86
Portfolio Effective Duration 1.79 years
Benchmark Effective Duration 1.82 years
Yield At Cost 0.66%
Yield At Market 0.81%
Portfolio Credit Quality AA
Portfolio Snapshot - CITY OF ANTIOCH, CA¹
Credit Quality - S&P
12%
48%
38%
2%
6%
55%
39%
<1%
0%
20%
40%
60%
0-1 Yr 1-2 Yrs 2-3 Yrs 3-4 Yrs
Portfolio Benchmark
Duration Distribution
U.S. Treasury | 44%
Federal Agency | 19%
Corporate | 16%
ABS | 9%
Negotiable CD | 4%
Supranational | 3%
Municipal | 3%
Agency CMBS | 1%
Agency MBS Pass Through | <1%
Sector Allocation
AAA | 11%
AA+ | 67%
AA | 2%
AA- | 2%
A-1+ | 2%
A+ | 4%
A | 3%
A- | 4%
A-1 | 2%
BBB+ | 2%
Not Rated | 2%
4 © PFM Asset Management LLC pfmam.com

CITY OF ANTIOCH
For the Quarter Ended December 31, 2021
Account Summary
|

9.3%

15.7%

4.1%

2.8%

3.0%

0.4%

1.4%

19.3%

44.1%

0.0% 20.0% 40.0% 60.0% 80.0% 100.0%
ABS - $9,086,219
Corporate - $15,335,883
Negotiable CD - $3,954,041
Municipal - $2,721,065
Supranational - $2,902,162
Agency MBS Pass Through - $349,100
Agency CMBS - $1,376,322
Federal Agency - $18,902,772
U.S. Treasury - $43,119,875
Portfolio Allocation Sector Limit for Analysis*
Sector Allocation Analytics
For informational/analytical purposes only and is not provided for compliance assurance. *Secto
r Limit for Analysis is as derived from our interpretation of your most recent Investment Policy as provided. 5 © PFM Asset Management LLC pfmam.com

CITY OF ANTIOCH
For the Quarter Ended December 31, 2021
Portfolio Characteristics
|
Historical Sector Allocation - CITY OF ANTIOCH, CA
Only includes investments held within the separately managed account(s). 45%
19%
2%
3%
3%
4%
15%
9%
Sep-21
44%
19%
1%
3%
3%
4%
16%
9%
Dec-21
6 © PFM Asset Management LLC pfmam.com

CITY OF ANTIOCH
For the Quarter Ended December 31, 2021
Portfolio Performance
|
The lesser of 10 years or since inception is shown. Since inception returns for periods one year or less are not shown. Performance inception date is June 30, 1995.1.

Interest earned calculated as the ending accrued interest less beginning accrued interest, plus net interest activity.2.

Returns for periods one year or less are presented on a periodic basis. Returns for periods greater than one year are presented on an annualized basis.3.

The portfolio’s benchmark is currently the ICE BofAML 1-3 Year U.S Treasury Index. Prior to 2/28/11 it was the ICE BofAML 1 Year U.S Treasury Index. Prior to 9/30/10 it was the ICE BofAML 1-3 Year U.S Treasury Index. Prior to 6/30/02 it was the ICE BofAML 1 Year U.S Treasury Note Index. Source: Bloomberg.

4. -1.0%
-0.5%

0.0%

0.5%

1.0%

1.5%

2.0%

2.5%
Return
Portfolio Benchmark
Portfolio Performance
Market Value Basis Earnings 3 Months 1 Year 3 Years 5 Years 10 Years Interest Earned² $216,907 $1 ,062,102 $4,760,519 $7,238,168 $11,475,615 Change in Market Value ($756,075) ($1,505,021) $1,040,193 $544,741 ($684,773) ($539,168)Total Dollar Return ($442,919) $5,800,712 $7,782,909 $10,790,842 Total Return³
Portfolio -0.54% -0.44% 2.34% 1.94% 1.41%

2.01%
3 Months 1 Year 3 Years 5 Years 10 Years
Difference -0.01% 0.11% 0.33% 0.33% 0.32%
Benchmark⁴ -0.53% -0.55% 2.01% 1.61% 1.09%
7 -1.0%

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%
2017 2018 2019 2020 2021
Annual Return
Annual Total Returns
City of Antioch
Benchmark

CITY OF ANTIOCH
For the Quarter Ended December 31, 2021
PortfolioPerformance
The portfolio’s benchmark is currently the ICE BofAML 1-3 Year U.S Treasury Index. Source: Bloomberg as of 2/24/2022. © PFM Asset Management LLC | pfmam.com
Impact of Interest Rate Movements on Total Returns
Duration
8 © PFM Asset Management LLC pfmam.com

CITY OF ANTIOCH
For the Quarter Ended December 31, 2021
Portfolio Performance
|
The lesser of 10 years or since inception is shown. Performance inception date is June 30, 1995.1.

Interest earned calculated as the ending accrued interest less beginning accrued interest, plus net interest activity.2.

Realized gains / (losses) are shown on an amortized cost basis.3.

Accrual Basis Earnings - CITY OF ANTIOCH, CA
Accrual Basis Earnings
Interest Earned
Realized
Gains / (Losses)
Change in Amortized Cost
Total Earnings
3 Months
$216,907
$119,813
($
44,471)
$292,249
1 Year
$1,062,102
$528,156
($
156,221)
$1,434,037
3 Years
$4,760,519
$1,233,86
7 ($81,706)
$5,912,680
5 Year
$7,238,168
$914,356
($
100,252)
$8,052,272
10 Year
$11,475,615
$1,524,58
0 ($1,467,906)
$11,532,289
9 © PFM Asset Management LLC pfmam.com

CITY OF ANTIOCH
For the Quarter Ended December 31, 2021
Compliance
|
Note: Pre- and post-trade compliance for the account(s) managed by PFM Asset Management is provided via Bloomberg Asset and Investment Management ("AIM").

Certificate of Compliance
During the reporting period for the quarter ended December 31, 2021, the account(s) managed by PFM Asset Management ("PFMA
M") were in compliance with the applicable investment policy and guidelines as furnished to PFMAM.

Acknowledged :PFM Asset Management LLC
10 © PFM Asset Management LLC pfmam.com

CITY OF ANTIOCH
For the Quarter Ended December 31, 2021
Appendix
|
Important Disclosures
This material is for general information purposes only and is not intended to provide specific advice or a specific recommendation, as it was prepared without regard to any specific objectives or financial circumstances.

Investment advisory services are provided by PFM Asset Management LLC ("PFMAM"), an investment adviser registered with the U.S. Securities and Exchange Commission and a subsidiary of U.S. Bancorp Asset Management, Inc. ("USBAM"). USBAM is a subsidiary of U.S. Bank National Association ("U.S. Bank"). U.S. Bank is a separate entity and subsidiary of U.S. Bancorp. U.S. Bank is not responsible for and does not guarantee the products, services or performance of PFMAM. The information contained is not an offer to purchase or sell any securities. Additional applicable regulatory information is available upon request.

PFMAM professionals have exercised reasonable professional care in the preparation of this performance report. Information in this report is obtained from sources external to PFMAM and is generally believed to be reliable and available to the public; however, we cannot guarantee its accuracy, completeness or suitability. We rely on the client's custodian for security holdings and market values. Transaction dates reported by the custodian may differ from money manager statements. While efforts are made to ensure the data contained herein is accurate and complete, we disclaim all responsibility for any errors that may occur. References to particular issuers are for illustrative purposes only and are not intended to be recommendations or advice regarding such issuers. Fixed income manager and index characteristics are gathered from external sources. When average credit quality is not available, it is estimated by taking the market value weights of individual credit tiers on the portion of the strategy rated by a NRSRO.

It is not possible to invest directly in an index. The index returns shown throughout this material do not represent the results of actual trading of investor assets.

Third-party providers maintain the indices shown and calculate the index levels and performance shown or discussed. Index returns do not reflect payment of any sales charges or fees an investor would pay to purchase the securities they represent. The imposition of these fees and charges would cause investment performance to be lower than the performance shown.

The views expressed within this material constitute the perspective and judgment of PFMAM at the time of distribution and are subject to change. Any forecast, projection, or prediction of the market, the economy, economic trends, and equity or fixed-income markets are based upon certain assumptions and current opinion as of the date of issue and are also subject to change. Some, but not all assumptions are noted in the report. Assumptions may or may not be proven correct as actual events occur, and results may depend on events outside of your or our control. Changes in assumptions may have a material effect on results. Opinions and data presented are not necessarily indicative of future events or expected performance.

For more information regarding PFMAM's services or entities, please visit www.pfmam.com. © 2022 PFM Asset Management LLC. Further distribution is not permitted without prior written consent. 11 © PFM Asset Management LLC pfmam.com

CITY OF ANTIOCH
For the Quarter Ended December 31, 2021
Appendix
|
Important Disclosures
Market values that include accrued interest are derived from closing bid prices as of the last business day of the month as supplied by Refinitiv, Bloomberg, or Telerate. Where prices are not available from generally recognized sources, the securities are priced using a yield-based matrix system to arrive at an estimated market value.

In accordance with generally accepted accounting principles, information is presented on a trade date basis; forward settling purchases are included in the monthly balances, and forward settling sales are excluded.

Performance is presented in accordance with the CFA Institute's Global Investment Performance Standards (GIPS). Unless otherwise noted, performance is shown gross of fees. Quarterly returns are presented on an unannualized basis. Returns for periods greater than one year are presented on an annualized basis. Past performance is not indicative of future returns.

Bank of America/Merrill Lynch Indices provided by Bloomberg Financial Markets.

Money market fund/cash balances are included in performance and duration computations.

Standard & Poor's is the source of the credit ratings. Distribution of credit rating is exclusive of money market fund/LGIP holdings.

Callable securities in the portfolio are included in the maturity distribution analysis to their stated maturity date, although, they may be called prior to maturity.

MBS maturities are represented by expected average life. 12 A
03-08-22

STAFF REPORT TO THE CITY COUNCIL
DATE:

TO:

Regular Meeting of March 8, 2022
Honorable Mayor and Members of the City Council
SUBMITTED BY: Christina Garcia, CMC, Deputy City Clerk
APPROVED BY:

SUBJECT:

City Council Meeting Minutes of January 25, 2022

RECOMMENDED ACTION
It is recommended that the City Council continue the Meeting Minutes of January 25, 2022.

FISCAL IMPACT
None

DISCUSSION
N/A

ATTACHMENT
None.

Cg
Nickie Mastay, Administrative Services Directort0
03-08-22

STAFF REPORT TO THE CITY COUNCIL
DATE:

TO:

Regular Meeting of March 8, 2022
Honorable Mayor and Members of the City Council
SUBMITTED BY: Christina Garcia, CMC, Deputy City Clerk
APPROVED BY: Nickie Mastay, Administrative Services Director SUBJECT: City Council Special Meeting Minutes of February 4, 2022

RECOMMENDED ACTION
It is recommended that the City Council continue the Special Meeting Minutes of February 4, 2022.

FISCAL IMPACT
None

DISCUSSION
N/A

ATTACHMENT
None.

Cg
t0
B
C
03-08-22

STAFF REPORT TO THE CITY COUNCIL
DATE:

TO:

Regular Meeting of March 8, 2022
Honorable Mayor and Members of the City Council
SUBMITTED BY: Christina Garcia, CMC, Deputy City Clerk
APPROVED BY:

SUBJECT:

City Council Meeting Minutes of February 8, 2022

RECOMMENDED ACTION
It is recommended that the City Council continue the Meeting Minutes of February 8, 2022.

FISCAL IMPACT
None

DISCUSSION
N/A

ATTACHMENT
None.

Cg
Nickie Mastay, Administrative Services Directort0
D
03-08-22

STAFF REPORT TO THE CITY COUNCIL
DATE:

TO:

Regular Meeting of March 8, 2022
Honorable Mayor and Members of the City Council
SUBMITTED BY: Christina Garcia, CMC, Deputy City Clerk
APPROVED BY:

SUBJECT:

City Council Meeting Minutes of February 22, 2022

RECOMMENDED ACTION
It is recommended that the City Council continue the Meeting Minutes of February 22, 2022.

FISCAL IMPACT
None

DISCUSSION
N/A

ATTACHMENT
None.

Cg
Nickie Mastay, Administrative Services Directort0

F
Agenda Item #

STAFF REPORT TO THE CITY COUNCIL

DATE: Regular Meeting of March 8, 2022

TO: Honorable Mayor and Members of the City Council

SUBMITTED BY: Ruthann G. Ziegler, Special Counsel

APPROVED BY: Thomas Lloyd Smith, City Attorney TLS

SUBJECT: Second Reading - Ordinance Amending Section 9-5.3843(E) of the Antioch Municipal Code to Modify the Distance between New Tobacco Businesses and Specified Uses and to Clarify the Limit on New Tobacco Retailers

RECOMMENDED ACTION
It is recommended that the C ity Council adopt the proposed ordinance amending Section 9-5.3843(E) of the City’s Municipal Code as attached hereto in Attachment A.

The proposed amendment would:
• Require new tobacco businesses t o be at least 1000 feet from sc hools and similar uses
• Clarify the City’s existing ban on new tobacco retailers

FISCAL IMPACT
The proposed action will have a minimal, if any, effect on the City’s budget.

DISCUSSION
The Council previ ously con sidered this topic at its M ay 25, 2 021 meeting during a detailed presentation by YTAPP (Youth Tobacco Advocacy Policy Project). The May 25 staff report and the materials submitted by YTAPP are incorporated herein by reference.

The Council’s consensus was to bring b ack an ordinance reflecting much of YTAPP’ s proposal.

YTAPP had six elements in its proposal. Two elements proposed involved land use restrictions. Therefore, those elements went first to the Planning Commission for review and recommendation and are the subject of this staff report. The other f our elements are reflected in the draft ordinance attached to another staff report on the City Council’s agenda tonight.

Antioch City Council Report
March 8, 2022 Agenda Item#F 2
The d raft ordinance refers to a tobacco retailer or business. Under the Antioch Municipal Code, a “tobacco retailer” is an establishment that sells tobacco or to bacco products; however, certain busin esses may se ll tobacco or tobacco products and not be a tobacco retailer. Such businesses are a convenience store when ancillary to a gas station and with less than 20% of its sales area de voted to tobacco products or a retail business larger than 5000 sq uare feet with less than 5% of its sales area devoted to tobacco products.

Below is a discussion of how the draft ordinance would implement the two elements.

1. Requiring n ew businesse s with to bacco s ales to be at l east 1 000 feet f rom schools and similar uses
The City’ s municipal code currently requires at least 500 feet between a business selling tobacco and a school , public park, playground, recreational center, or child care center. ( Section 9- 5.3843 E (2)(c).) YTAPP asked that this distance be increased to 1000 feet.

The Planning Co mmission ma de a r ecommendation in favor of this change and also recommended that the change apply to businesses that sell or otherwise provide vaping products for use with tobacco. Since the existing definition of tobacco product includes any “device that delivers nicotine or other vaporized liquid s to the person inhaling from the device, inclu ding … an electronic cigarette, … vaporize r pen, or hook ah…,” no additional change is necessary to implement the Planning Commission’s direction. In addition, the other ordinance before the Council this evening incorporates YTAPP ’s request to ban the sale of electronic devices for smoking tobacco or tobacco products.

2. Restricting the number of new tobacco retailers
YTAPP asked the City Co uncil to limit the number of use permits granted to new tobacco retailers. However, in 2017, t he Council adopted Ordinance 2125-C- S, which included a ban on new tobacco retailers. In reviewing that ordinance, staff determined that the ordinance should be clarified regarding the ban. T he Planning C ommission recommended in favor of that clar ification, which is reflected in the attached dr aft ordinance.

ATTACHMENT
A. Proposed ordinance amending Antioch Municipal Code §9-5.3843(E)

ATTACHMENT A
O
RDINANCE NO. _____
AN O

RDINANCE OF THE CITY COUNCIL OF THE CITY OF ANTIOCH
AMENDING SECTION 9-5.3843(E) OF THE ANTIOCH MUNICIPAL CODE TO

MODIFY THE DISTANCE BETWEEN NEW TOBACCO BUSINESSES AND

SPECIFIED USES AND TO CLARIFY THE LIMIT ON NEW TOBACCO RETAILERS T
he City Council of the City of Antioch does ordain as follows:

SECTION 1:

The City Council is co mmitted to tak ing the steps necessary to provide a healthy, safe environment for all City residents. Towards that goal, the City is concerned about the adverse effect of cigarettes and related tobacco products on its residents, especially youth.

SECTION 2:

Over the years, the City Council has adopted various ordinances relating to the use of tobacco to protect the health of its residents. The Council received a detailed presentation from community youth concerned about the effects of tobacco and requesting additional restrictions on tobacco and tobacco products.

SECTION 3:

Consistent with the goal referenced above and the presentation , the Council wishes to take additional steps restricting the location and number of new tobacco retailers in the City.

SECTION 4:

Section 9-5.3843(E) is amended as follows:

S
ection 9-5.3843 TOBACCO AND PARAPHERNALIA RETAILERS.
[Subsections A-D, inclusive, unchanged]
E. Exceptions:
(1
) The prohibition described in division (B) above shall not apply to the following:
(a
)-(c) [no change]
(d) Any tobacco retailer or drug paraphernalia retailer operating with a valid use permit issued by the City prior to the effective date of Ordinance 2125-C-S .

Consistent with Ordinance 2125-C-S, such tobacco retailer or drug paraphernalia retailer shall continue to be a nonconforming use and subject to all provisions of this section and the Municipal Code.
2 (2) The following business types shall be permitted to sell tobacco products subject to approval of a use permit in zoning districts where such business types are allowed under the Zoning Code:
(a) Convenience stores when ancillary to a gas station and having less than 20% of their sales area devoted to tobacco products.

1. The sale of drug paraphernalia is prohibited.
(b) Retail businesses larger than 5,000 square feet with less than 5% of their sales area devoted to tobacco product.
(c) A new use permit shall not be issued for a business that is located within 1000 500 feet of any school, public park, playground, recreational center, or child care center.

SECTION 5: Severability.

If
any section, subsection, provision or part of this ordinance, or its application to any person or circumstance, is held to be unconstitutional or otherwise invalid, the remainder of this ordinance, and the application of such provision to other person or circumstances, shall not be affected thereby and shall remain in full force and effect and, to that end, the provisions of this ordinance are severable.

SECTION 6. CEQA.

SECTION 7:

Thi
s ordinance shall take effect and be enforced thirty (30) days from and after the date of its adoption and shall be published once within fifteen (15) days upon passage and adoption in a newspaper of general circulation printed and published in the City of Antioch. * *
* * * * *

3 I HEREBY CERTIFY that the forgoing ordinance was introduced and adopted at a regular meeting of the City Council of the City of Antioch, held on the ____ of _____ 2022, and passed and adopted at a regular meeting thereof, held on the ____ day of _____ 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Lamar Thorpe, Mayor of the City of Antioch

ATTEST:

Elizabeth Householder
City Clerk of the City of Antioch

G
Agenda Item #

STAFF REPORT TO THE CITY COUNCIL

DATE: Regular Meeting of March 8, 2022

TO: Honorable Mayor and Members of the City Council

SUBMITTED BY: Ruthann G. Ziegler, Special Counsel

APPROVED BY: Thomas Lloyd Smith, City Attorney TLS

SUBJECT: Second Reading - Ordinance Amending Section 6-8.02 of the Antioch Municipal Code to Add the Definitions of Characterizing Flavor, Cigar, and Little Cigar (including Cigarillo) and Amending Section 6-8.14 Both to Restrict Tobacco Retailers or Businesses from Selling or Providing Tobacco with Characterizing Flavor, Selling or Providing Electronic Cigarettes or E-Cigarettes, and To Regulate the Size and Price of Specified Packages of Cigarettes, Little Cigars, and Cigars

RECOMMENDED ACTION
It is recommended that the C ity Council adopt the proposed ordinance amending Section 6- 8.02 and 6-8.14 of the City ’s Municipal Code as attached hereto in Attachment A.

The proposed amendment would:
• Add the definition of “characterizing flavor”
• Prohibit the sale of tobacco or tobacco products with characterizing flavor • Prohibit a to bacco retailer or business from selling, offering for sale, possessing with the intent to sell, offer in exchange for any form of consid eration, or provide at no cost any electronic cigarette or e-cigarette for use with tobacco or tobacco products
• Add the definitions of “cigars” and “little cigars,” with the latter including cigarillos • Prohibit a to bacco retailer or business from selling, offering for sa le, possessing with the intent to sell, o ffering in exchange for any form of consideration, or providing at no cost
o Any package of fewer than twenty little cigars
o Any package of fewer than six cigars
o Any package of cigarettes, little cigars or cigars at a price that is less t han ten dollars per package, including applicable fees and taxes.

Antioch City Council Report
March 8, 2022 Agenda Item#G 2

FISCAL IMPACT
The proposed action may have a minimal effect on the City’s budget through decreased sales of the restricted tobacco and tobacco products.

DISCUSSION
The Council previ ously con sidered th is topic at its M ay 25, 2 021 meeting during a detailed presentation by YTAPP (Youth Tobacco Advocacy Policy Project). The May 25 staff report and the materials submitted by YTAPP are incorporated herein by reference.

The Council’s consensus was to b ring back an ordinance reflecting much of YTAPP’ s proposal.

YTAPP had six ele ments in its proposal. Four of those elements are reflected in the draft ordinance attached hereto as Exhibit A The other two the elements, which involved land use restrictions, are addres sed in a separate staff report on tonight ’s agenda because those two elements went first to the Planning C ommission for rev iew and recommendation prior to tonight’s City Council meeting.

The draft ordinance refers to a tobacco retailer or busi ness. Under the Antioch Municipal Code, a “tobacco retailer” is an establishment that sells tobacco or to bacco products; however, certain businesses may se ll tobacco or tobacco products and not be a tobacco retailer. Such businesses are a convenience store when ancillary to a gas station and with less than 20% of its sales area devoted to tobacco products or a retail business larger than 5000 square feet with less than 5% of its sales area devoted to tobacco products.

Below is a discussion of how the draft ordinance would implement the four elements.

1. Ban on tobacco products with characterizing flavors, such as mint, menthol, chocolate.

YTAPP requested a ban on flavored tobacco. The proposed ordinance adds a definition of characterizing flavor (Se ction 6- 8.02) identical to the definition used by several other Calif ornia juri sdictions and restricts a to bacco retailer or business from selling, offering for sale, possessing with the intent to sell, offering in exchange for any form of consideration , o r providing at no cost any tobacco or tobacco product with a characterizing flavor. (Section 6-8.14 A.)

While California has adopted a similar ban via SB 793, the st ate is not currently enforcing the ban and , instead, is waiting for t he ou tcome of a Nove mber 202 2 referendum.

2. Ban on electronic cigarettes and e-cigarettes.

YTAPP asked for a ban on electroni c smoking devices for use with to bacco. The proposed ordinance restricts a tobacco ret ailer or business from selling, offering for sale, possessing with the intent to sell, offer ing in exc hange for any form of Antioch City Council Report
March 8, 2022 Agenda Item#G 3
consideration, or providing at no cost any el ectronic cigarette or e-cigarette for use with tobacco or tobacco products. (Section 6-8.14 B.)

3. Requiring a minimum package size for cigarettes, little cigars, and cigars.

YTAPP asked for restrictions on package size of certain tobacco products. The proposed ordinance adds definitions of cigars and little cigars , which includes cigarillos (Section 6- 8.02) and restricts a tobacco retailer or business from selling, offering for sale, possessing with the intent to sell, offer in exc hange for any for m of consideration, or provide at no cost any package of fewer than twenty little cigars or any package of fewer than six cigars. (Section 6-8.14 C (1) and (2).)

4. Requiring a minimum price for certain tobacco products.

YTAPP suggested a minimum price for cer tain tobacco products. The proposed ordinance restricts a tobacco retailer or business from selling, offering for sale, possessing with the intent to sell, offering in exchange for any form of consideration, or providing at no cost any package of cigarettes, little cigars, or cigars at a price less than ten dollars per package, including applicable fees and taxes. (Section 6-8.14 C (3).)

ATTACHMENT

A. Proposed ordinance amending Antioch Municipal Code §§6-8.02 and 6-8.14

ATTACHMENT A
ORDINANCE NO. _____

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ANTIOCH AMENDING SECTION 6-8.02 OF THE ANTIOCH MUNICIPAL CODE TO ADD THE

DEFINITIONS OF CHARACTERIZING FLAVOR, CIGAR, AND LITTLE CIGAR (INCLUDING CIGARILLO) AND AMENDING SECTION 6-8.14 OF THE ANTIOCH

MUNICIPAL CODE BOTH TO RESTRICT TOBACCO RETAILERS OR BUSINESSES

FROM SELLING OR PROVIDING TOBACCO WITH CHARACTERIZING FLAVOR,

SELLING OR PROVIDING ELECTRONIC CIGARETTE OR E-CIGARETTE AND TO

REGULATE THE SIZE AND PRICE OF SPECIFIED PACKAGES OF CIGARETTES,

LITTLE CIGARS, AND CIGARS
The City Council of the City of Antioch does ordain as follows:

SECTION 1:

The City Council is committed to tak ing the steps necessary to provide a healthy, safe environment for all City residents. Towards that goal, the City is concerned about the adverse effect of cigarettes and related tobacco products on its residents, including minors.

SECTION 2:

Over the years , the City Council has adopted various ordinances relating to the use of tobacco to protect the health of its residents. The Council received an information presentation by community youth concerned about the effects of tobacco and requesting additional restrictions on tobacco and tobacco products.

SECTION 3:

Consistent with the goal referenced above, the Council wishes to take additional steps restricting tobacco and tobacco products in the City.

SECTION 4:

Section 6-8.02 is modified to add the following definitions:

CHARACTERIZING FLAVOR. A taste or aroma other than the taste or aroma of tobacco, imparted either prior to or during consumption of tobacco product or any byproduct produced by the tobacco product, including, but not limited to, tastes or aromas relating to menthol, mint, wintergreen, fruit, chocolate, vanilla, honey, candy, cocoa, dessert, alcoholic beverages, herb, or spice, provided, however, that a tobacco product shall not be determined to have a characterizing flavor solely because of the use of additives or flavorings or the provision of ingredient information. 2 CIGAR. Any roll of tobacco, other than a cigarette , wrapped entirely or in part in tobacco or in any substance containing tobacco and weighing more than three pounds per thousand.

LITTLE CIGAR. Any roll of tobacco , with or without a filter, other than a cigarette , wrapped entirely or in part in tobacco or in any substance containing tobacco and weighing no more than three pounds per thousand. "Little cigar" includes, but is not limited to, any tobacco product known or labeled as " small cigar" or "cigarillo.”

SECTION 5:

Section 6-8.14 is modified to state:

Section 6-8.14 [RESERVED]. RESTRICTIONS ON TOBACCO RETAILERS AND

BUSINESSES

A. No tobacco retailer or business shall sell, offer for sale, possess with the intent to sell, offer in exchange for any form of consideration, or provide at no cost any tobacco or tobacco product with a characterizing flavor.

B. No tobacco retailer or business shall sell, offer for sale, possess with the intent to sell, offer in exchange for any form of consideration, or provide at no cost any electronic cigarette or e-cigarette for use with tobacco or tobacco products.

C. No tobacco retailer or business shall sell, offer for sale, possess with the intent to sell, offer in exchange for any form of consideration, or provide at no cost any of the following:

(1) Any package of fewer than twenty little cigars

(2) Any package of fewer than six cigars

(3) Any package of cigarettes, little cigars, or cigars at a price that is less than ten dollars per package, including applicable fees and taxes.

SECTION 6: Severability.

If any section, subsection, provision or part of this ordinance, or its application to any person or circumstance, is held to be unconstitutional or otherwise invalid, the remainder of this ordinance, and the application of such provision to other person or circumstances, shall not be affected thereby and shall remain in full force and effect and, to that end, the provisions of this ordinance are severable.

3 SECTION 7. CEQA.

The above amendments to the City’s Municipal Code are not considered a project under the California Environmental Quality Act under the common sense exemption ( CEQA Guidelines §15061(b)(3) because the proposed amendments will not have a direct or reasonably foreseeable indirect physical c hange or effect on the environment. The proposed ordinance does not change the existing zoning in the affected areas; rather, the proposed ordinance is an overlay on the existing zoning , already approved and adopted by the City.

SECTION 8:

This ordinance shall take effect and be enforced thirty (30) days from and after the date of its adoption and shall be published once within fifteen (15) days upon passage and adoption in a newspaper of general circulation printed and published in the City of Antioch.

* * * * * * *

I HEREBY CERTIFY that the forgoing ordinance was introduced and adopted at a regular meeting of the City Council of the City of Antioch, held on the ____ of _____ 2022, and passed and adopted at a regular meeting thereof, held on the ____ day of _____ 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Lamar Thorpe, Mayor of the City of Antioch

ATTEST:

Elizabeth Householder
City Clerk of the City of Antioch

1 ORDINANCE NO. _____
AN O

RDINANCE OF THE CITY COUNCIL OF THE CITY OF ANTIOCH
AMENDING SECTIONS 9-5.3801 AND 9-5.3803 OF THE ANTIOCH MUNICIPAL

CODE REGARDING TRANSITIONAL HOUSING AND AMENDING THE ZONING

MAP TO APPLY THE TRANSITIONAL HOUSING OVERLAY TO THE PARCEL AT 515 E. 18TH STREET (APN 065-143-018, 019)
T
he City Council of the City of Antioch does ordain as follows:

SECTION 1:

T
ransitional Housing is defined by Section 9 -5.203 and described as a land use providing temporary residence for homeless or recently homeless individuals or families transitioning to permanent housing.

SECTION 2:

T
he Table of Land Use Regulations contained in Section 9-5.3803 does not include Transitional Housing as an allowable land use in any of the existing zoning districts and it is in the public interest to provide suitable locations for the development and operation of Transitional Housing to address the needs of the City of Antioch’s unhoused population.

SECTION 3:

S
ection 9-5.3801 is modified as follows:
§ 9-5. 3801 SUMMARY OF ZONING DISTRICTS.

The following is a summary of all zoning districts. (Note: The Study District (S) is not included in the proceeding chart as the ultimate land uses for such a district are not determined until all necessary studies are completed and the appropriate land use designations can be applied.)
RE Rural Estate District: 0-2 du/acre
RR Rural Residential District: 0-2 du/acre
R-4 Single-Family Low Density Residential District: 2-4 du/acre R-6 Single-Family Low Density Residential District: 4-6 du/acre R-10 Medium Density Residential District: 6-10 du/acre
R-20 Medium Density Residential District: 11-20 du/acre R-25 High Density Residential District: 20-25 du/acre
R-35 High Density Residential District: 30-35 du/acre
PBC Planned Business Center District
C-0 Professional Office District
C-1 Convenience Commercial District
C-2 Neighborhood/Community Commercial District
C-3 Regional Commercial District

ATTACHMENT A
A1
2 SP Specific Plan
MCR Mixed Commercial/Residential District
WF Urban Waterfront District
OS Open Space/Public Use District
M-1 Light Industrial District
M-2 Heavy Industrial District
H Hospital/Medical Center Overlay District
PD Planned Development District
HPD Hillside Planned Development District
T Manufactured Housing Combining District
SH Senior Housing Overlay District
ES Emergency Shelter Overlay District
S Study District
MUMF Mixed Use Medical Facility District
P Exclusive Parking District
CB Cannabis Business Overlay District
TH Transitional Housing Overlay District
SECTION 4:

The Table of Land Use Regulations is modified as follows:

A2
3 A3
4 A4
5 A5
6 A6
7 A7
8 A8
9 A9
10 A10
11 SECTION 5:

The Zoning Map referenced in Antioch Municipal Code Section 9- 5.3601 is amended to apply the Transitional Housing (TH) Zoning Overlay District to the parcel located at 515 E. 18th Street (APN 065-143-018, 19).

SECTION 6: Severability.

If any section, subsection, provision or part of this ordinance, or its application to any person or circumstance, is held to be unconstitutional or otherwise invalid, the remainder of this ordinance, and the application of such provision to other person or circumstances, shall not be affected thereby and shall remain in full force and effect and, to that end, the provisions of this ordinance are severable.

SECTION 7. CEQA.

The above amendments to the City’s Municipal Code are not considered a project under the California Environmental Quality Act under the general exemption (CEQA Guidelines §15061(b)(3) because the proposed amendments will not have a direct or reasonably foreseeable indirect physical change or effect on the environment. The proposed ordinance does not change the existing underlying zoning in the affected areas; rather, the proposed ordinance is an overlay on the existing underlying zoning, already approved and adopted by the City.

SECTION 8:

This ordinance shall take effect and be enforced thirty (30) days from and after the date of its adoption and shall be published once within fifteen (15) days upon passage and adoption in a newspaper of general circulation printed and published in the City of Antioch.

* * * * * * *

I HEREBY CERTIFY that the forgoing ordinance was introduced and adopted at a regular meeting of the City Council of the City of Antioch, held on the 22nd of February 2022, and passed and adopted at a regular meeting thereof, held on the 8th day of March 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Lamar Thorpe, Mayor of the City of Antioch
A11
12 ATTEST:

Elizabeth Householder
City Clerk of the City of Antioch

A12

I
Agenda Item #

STAFF REPORT TO THE CITY COUNCIL

DATE: Regular Meeting of March 8, 2022

TO: Honorable Mayor and Members of the City Council

SUBMITTED BY: Thomas Lloyd Smith, City Attorney TLS

SUBJECT: AB 361: Resolution Making Findings Necessary to Conduct Brown Act Meetings by Teleconference for the City Council, Boards, Commissions, and Committees

RECOMMENDED ACTION
It is recommended that the City Council adopt the resolution authorizing remote teleconference/virtual meetings of the legislative bodies of the City of Antioch, which includes the City Council, boards, commissions, and committees.

FISCAL IMPACT
There is no anticipated direct or indirect fiscal impact as a result of this item.

DISCUSSION
The City of Antioch has utilized teleconference technology for some time, and since the State of Emergency is still in effect and state and local health officials are still recommending measure to promote social distancing (as described in the attached Resolution), the City’ s legislative bodies, which include the City Council, b oards, commissions, and committees can continue to meet while providing access to the public via teleconference. This resolution makes the findings required by AB 361, and would apply Citywide – i.e., not just to the City Council but to all City commissions and committees subject to the Brown Act as well. Staff requests passage of the attached resolution, which enables “hybrid meetings” including in-person and teleconference public participation or vi rtual meetings via teleconference for the City Council, b oards, commissions, and committees.

Under this resolution, City Council, commissions, boards, and committees can continue holding virtual meetings or hybrid meetings in compliance with the following more flexible standards:
• The City is not required to provide a physical location for the public to attend or provide comments.

Antioch City Council Report
March 8, 2022 Agenda Item #I 2
• Public access to the meeting via a call-in or an internet-based service option must be allowed, but the City is not required to have members of the public attend at each teleconference location.
• The City is only required to notice and post an agenda in accordance with the Brown Act provisions for in-person meetings. The agenda shall identify and include an opportunity for all persons to attend via a call -in option or an internet -based service option.
• When notice of the time of the teleconferenced meeting given or the agenda for the meeting is posted, the City shall also give notice of the means by which members of the public may access the meeting and offer public comment. • The City must provide an opportunity for the public to address and offer comment in real time and cannot require all public comments to be submitted in advance of the meeting.

ATTACHMENTS
A. Resolution

ATTACHMENT A
RESOLUTION NO. 2022-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANTIOCH

MAKING THE REQUIRED FINDINGS TO AUTHORIZE REMOTE

TELECONFERENCE/VIRTUAL MEETINGS OF THE LEGISLATIVE

BODIES OF THE CITY OF ANTIOCH FOR A PERIOD OF THIRTY

DAYS PURSUANT TO BROWN ACT PROVISIONS

WHEREAS, the City of Antioch is committed to preserving and nurturing public access and participation in public meetings under the Ralph M. Brown Act;

WHEREAS, all meetings of the City’s legislative bodies, which includes the City Council, boards, commissions, and committees, are open and public, as required by the Ralph M. Brown Act (Cal. Gov. Code 54950 – 54963), such that any member of the public may attend, participate, and watch the City’s legislative bodies conduct their business;

WHEREAS, as recently amended by AB 361, Government Code section 54953(e) of the Brown Act makes provisions for remote teleconferencing participation in meetings by members of a legislative body, without compliance with the requirements of Government Code section 54953(b)(3), subject to the existence of certain conditions;

WHEREAS, a required condition is that a state of emergency is declared by the Governor pursuant to Government Code section 8625, proclaiming the existence of conditions of disaster or of extreme peril to the safety of persons and property within the state caused by conditions as described in Government Code section 8558;

WHEREAS, it is further required that state or local officials have recommended or imposed measures to promote social distancing, or, the legislative body meeting in person would present imminent risks to the health and safety of attendees;

WHEREAS, such conditions now exist in the City ; specifically, on March 4, 2020, the Governor of the State of California proclaimed a State of Emergency, and such proclamation remains in effect and has not been rescinded or cancelled;

WHEREAS, Cal-OSHA’s Emergency Temporary Standards include measures to promote social distancing, such as (1) requiring employers to provide training as to “the fact that particles containing the virus can travel more than six feet, especially indoors, so physical distancing, face coverings, increased ventilation indoors, and respiratory protection decrease the spread of COVID -19”; (2) requiring employees, when eating or drinking, to be “at least six feet apart” ; and (3) requiring certain employees without face coverings to “be at least six feet apart from all other persons unless the unmasked employee is either fully vaccinated or tested at least weekly for COVID-19”;

WHEREAS, the Sacramento County Public Health Officer’s Order, dated July 29, 2021, requires unvaccinated person to follow all CDC guidance for unvaccinated people, which, in turn, requires people to stay six feet away from others;

ATTACHMENT A
WHEREAS, the City Council does hereby find that all of the legislative bodies of the City shall conduct their meetings without compliance with paragraph (3) of subdivision (b) of Government Code section 54953, as authorized by subdivision (e) of section 54953, and that such legislative bodies shall comply with the requirements to provide the public with access to the meetings as prescribed in paragraph (2) of subdivision (e) of section 54953; and
WHEREAS, the City will provide live call-in and/or internet service -based option for remote public participation and will provide notice for such participation in the agendas posted in advance of the meetings.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ANTIOCH DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. Recitals. The Recitals set forth above are true and correct and are incorporated into this Resolution by this reference.

Section 2. Findings. The City Council hereby finds that, as set forth above, due to the novel coronavirus there has been declared a State of Emergency by the Governor of the State of California and that state and local officials are recommending or imposing measures promote social distancing.

Section 3 . Remote Teleconference Meetings. The City Manager and City Attorney are hereby authorized and directed to take all actions necessary to conduct open and public meetings for all the legislative bodies of the City in accordance with Government Code section 54953(e) and other applicable provisions of the Brown Act.

Section 4 . Effective Date of Resolution . This Resolution shall be effective immediately upon its adoption and shall remain in effect until the earlier of 30 days from the effective date of this Resolution, or such time the City Council adopts a subsequent resolution in accordance with Government Code section 54953(e)(3) to extend the time during which the legislative bodies of the City may continue to teleconference. * * * * * * * * *
I HEREBY CERTIFY that the foregoing resolution was passed and adopted by the City Council of the City of Antioch at a regular meeting ther eof, held on the 8 th da y of March, 2022 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
___ __________________________________

ELIZABETH HOUSEHOLDER

CITY CLERK OF THE CITY OF ANTIOCH

CITY OF

ANTIOCH

CALIFORNIA

STAFF REPORT TO THE CITY COUNCIL
DATE: Regular Meeting of March 8th, 2022
TO: Honorable Mayor and Members of the City Council
SUBMITTED BY: Carlos Zepeda, Deputy Public Works Director APPROVED BY: John Samuelson, Public Works Director/City Engineer ..J 5 SUBJECT: Rejection of Bids for Bid No. 770-0105-22A Roof Replacements and On-Call Roof Maintenance Services

RECOMMENDED ACTION
It is recommended that the City Council adopt a resolution:

1. Rejecting all bids received for Bid No. 770-0105-22A Roof Replacements and On Call Roof Maintenance Services.

FISCAL IMPACT
This resolution will have no fiscal impact at this time.

DISCUSSION
Staff performed a citywide roof building assessment and identified several buildings in need of roof replacements, as well as the need for a contractor to perform on-call roof maintenance services. The roofs to be replaced are Antioch Water Park main building, Nick Rodriguez Community Center, Senior Center, Water Treatment Plant 'A' Building, Chlorine Storage Building, Fluoride Storage Building and D Street Water Tank. In addition, the contractor would replace approximately 2,000 sq. ft. of damaged siding at the Water Park Main building as part of this contract.

The Public Works Department published Bid No. 770-0105-22A, Roof Replacements and On-Call Roof Maintenance Services on January 5, 2022; the request for bids closed on February 9, 2022. Three (3) complete and qualified bids were received. Upon review of these bids, it was found that the engineer's estimate was well below the prices bid by all three contractors. Due to this significant cost difference, and not including the project stabilization agreement as a condition of this project, City staff recommends rejecting all bids.

The Public Works Department will reassess the project scope to determine if an alternative scope of work can be used to bring the roof replacements in line with our current fiscal year 2021-22 operating budget or if a request for additional funds is needed.

J
Agenda Item #

ATTACHMENT "A"
RESOLUTION NO. 2022/**

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANTIOCH
REJECTING ALL BIDS RECEIVED FOR BID NO. 770-0105-22A ROOF

REPLACEMENTS AND ON-CALL ROOF MAINTENANCE SERVICES
WHEREAS, staff inspected the roofs of various facilities and determined that there are roofs that need repair or replacement;
WHEREAS, staff also identified a need for an on-call roofing contractor for annual maintenance and emergency repairs as they occur;
WHEREAS, bids were solicited on January 5th, 2022, the solicitation closed on February 9th, 2022, and three (3) complete bids were received; WHEREAS, staff reviewed the bids and found the bids exceeding the engineer's estimate and would require inclusion of the project stabilization agreement; and WHEREAS, current fiscal year 2021/22 operational budgets are not sufficiently funded to perform the work as bid.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Antioch hereby:

Rejects all bids received for Roof Replacements & On-Call Roof Maintenance Services Bid No. 770-0105-22A.
* * * * * * * * * * *
I HEREBY CERTIFY that the foregoing resolution was passed and adopted by the City Council of the City of Antioch at a regular meeting thereof, held on the 8th day of March 2022, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ELIZABETH HOUSEHOLDER

CITY CLERK OF THE CITY OF ANTIOCH
DATE:

CITY OF

ANTIOCH

CALIFORNIA

STAFF REPORT TO THE CITY COUNCIL
Regular Meeting of March 8th, 2022
TO: Honorable Mayor and Members of the City Council
SUBMITTED BY: John Samuelson, Public Works Director/City Engineer ).S SUBJECT: Consideration of Proposals for Residential Service Line Protection, Proposal No. 961-0202-22A Award

RECOMMENDED ACTION
It is recommended that the City Council adopt a resolution to:

1. Approve the Proposal submitted by American Water Resources as the sole provider to the City of Antioch for Residential Service Line Protection for four (4) years.

2. Authorize the City Attorney to release the City Logo for the purpose of publication regarding the Residential Service Line Protection to American Water Resources.

3. Authorize the City Manager to execute a four (4) year agreement with American Water Resources in a form approved by the City Attorney.

FISCAL IMPACT
There will be no cost to the City of Antioch for this program. The City of Antioch will receive a licensing fee of 15% per year from American Water Resources. The current estimated four-year revenue share is $296,318.00.

DISCUSSION
This item was originally requested by Councilmember Lori Ogorchock. City Council provided direction to City staff at the February 16, 2001 City Council Meeting to explore the various options to provide insurance options for utility laterals.

The City of Antioch has identified the need of homeowners facing challenges repairing their own water and sewer lateral lines. While the City is responsible for a portion of the line, the resident is also responsible for their section (the responsibility is indicated at time of placement of line whether it be sewer or water). In an effort to aid residents of the City of Antioch, the City found it beneficial to team with a Residential Service Line Protection insurance company to better aid our residents with these costs.

The Department of Public Works published the Residential Service Line Protection Request for Proposals (RFP) on January 12, 2022. The solicitation period closed on February 10, 2022. The RFP opportunity was advertised via a newspaper of general K
Agenda Item #

ATTACHMENT "A"
RESOLUTION NO. 2022/**

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANTIOCH APPROVING

THE PROPOSAL OF AMERICAN WATER RESOUCES FOR THE RESIDENTIAL

SERVICE LINE PROTECTION, AUTHORIZING THE CITY ATTORNEY TO RELEASE

THE CITY LOGO FOR PUBLICATION AND AUTHORIZING THE CITY MANAGER TO

EXECUTE A CONSULTANT SERVICES AGREEMENT
WHEREAS, on January 12, 2022, the City published the Residential Service Line Protection Proposal publicly and the Proposal closed on February 10, 2022; WHEREAS, two qualified and competitive submittals were received by the Public Works Department; and
WHEREAS, after careful review of each proposal submittal and reference checks, American Water Resources has been chosen as the insurance carrier which is the most qualified and provides the best value to meet the City's needs.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Antioch hereby:

1. Approves the Proposal submitted by American Water Resources as the sole provider to the City of Antioch for Residential Service Line Protection for four (4) years.

2. Authorizes the City Attorney to release the City Logo for the purpose of publication regarding the Residential Service Line Protection to American Water Resources.

3. Authorizes the City Manager to execute a four (4) year agreement with American Water Resources.
* * * * * * * *
I HEREBY CERTIFY that the foregoing resolution was passed and adopted by the City Council of the City of Antioch at a regular meeting thereof, held on the 8th day of March 2022, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ELIZABETH HOUSEHOLDER

CITY CLERK OF THE CITY OF ANTIOCH

N Agenda Item #

STAFF REPORT TO THE CITY COUNCIL

DATE: Regular Meeting of March 8, 2022

TO: Honorable Mayor and Members of the City Council

SUBMITTED BY: Dawn Merchant, Finance Director

SUBJECT: City of Antioch Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2021

RECOMMENDED ACTION
It is recommended that the City Council receive and file the attached City of Antioch Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2021, inclusive of the City of Antioch Single Audit Reports for the Fiscal Year Ended June 30, 2021.

FISCAL IMPACT
There is no fiscal impact associated with this action.

DISCUSSION
As required by State law, the City must publish a complete set of financial statements at the close of each fiscal year audited by a firm of licensed certified public accountants.

This year's annual comprehensive financial report (ACFR) was audited by Badawi & Associates, Certified Public Accountants.

The ACFR also includes a section for the City’s Single Audit Reports as required by the Single Audit Act for governments that expend $750,000 or more on federal awards. The federal awards must be audited to ascertain the effectiveness of the financial management systems and internal procedures that have been established to meet the terms and conditions of the award. The Single Audit reports begin on page 227 of the attached ACFR.

The report includes financial information on Measure C, a half-cent sales tax which was passed by Antioch voters on November 5, 2013 and expired March 31, 2019 as well as information on the 1% sales tax (Measure W) that replaced Measure C and became effective April 1, 2019. Although Measure C expired in March 2019, the City received a small allocation of funds for late collections of Measure C sales tax received by the State after March 31, 2019. Ordinance 2068-C-S enacting Measure C and Ordinance 2148- C-S enacting the 1% sales tax require that the funds be subject to independent annual financial audit and include the revenue raised and expended by no later than December

Antioch City Council Report
March 8, 2022 Agenda Item #N 2
31st of each year. The ACFR was issued December 29, 2021, and information on both measures can be found in Note 5 of the attached ACFR beginning on page 59.

As stated in the Independent Auditor's Report, the financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Antioch, as of June 30, 2021, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

As further stated in the Independent Auditor’s Reports for Single Audit, no deficiencies in internal control over financial reporting or compliance considered to be material weaknesses were identified and the City complied, in all material respects, with compliance requirements.

ATTACHMENTS
A. City of Antioch Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2021.

Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2021

CITY OF ANTIOCH, CALIFORNIA
Annual Comprehensive Financial Report
For the Fiscal Year Ended
June 30, 2021
Prepared
Department of

City of Antioch
Annual Comprehensive Financial Report
Table of Contents
Page

INTRODUCTORY SECTION
Letter of Transmittal .................................................................................................................................................................... i Elected Officials and Administrative Personnel ................................................................................................................... vii Organization of City Government ......................................................................................................................................... viii Location/Area Map ................................................................................................................................................................... ix GFOA Certificate of Achievement for Excellence in Financial Reporting ........................................................................... x

FINANCIAL SECTION
Independent Auditor’s Report ................................................................................................................................................. 1 Management Discussion and Analysis .................................................................................................................................. 5 Basic Financial Statements:

Government – Wide Financial Statements:

Statement of Net Position .................................................................................................. ............................................ 20 Statement of Activities .................................................................................................... ............................................... 22 Fund Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet ............................................................................................................. .................................................. 29 Reconciliation of the Governmental Funds Balance Sheet
to the Government –Wide Statement of Net Position ........................................................................ ................ 30 Statement of Revenues, Expenditures and Changes
in Fund Balances ......................................................................................................... ............................................. 31 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Government- Wide Statement of Activities - Governmental Activities ........................................................................ ...................... 32 Proprietary Fund Financial Statements:

Statement of Net Position ................................................................................................. ......................................... 36 Statement of Revenues, Expenses and Changes in Net Position ............................................................... ........... 38 Statement of Cash Flows ................................................................................................... ......................................... 40 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position ....................................................................................... .................................. 47 Statement of Changes in Fiduciary Net Position ............................................................................ ........................ 48 Notes to Basic Financial Statements .............................................................................................................................. 49 City of Antioch
Annual Comprehensive Financial Report
Table of Contents
Page
FINANCIAL SECTION, Continued
Required Supplemental Information:

Budgetary Comparison Schedule
Schedule of Revenues and Transfers In - General Fund ....................................................................... .................... 101 Schedule of Expenditures and Transfers Out - General Fund .................................................................. ............... 103 Special Revenue Fund – American Rescue Plan ................................................................................ ........................ 105 Miscellaneous Employees Retirement System,
an Agent Multiple-Employe r Defined Benefit Pension Plan Schedule of Changes in the Net Pension Liability and Related Ratios ........................................................ ......... 106 Schedule of Contributions ................................................................................................... ........................................... 109 Public Safety Employees Retirement System,
Cost-Sharing Multiple-Employer Defined Benefit Pension Plan Schedule of the City’s Proportionate Share of
the Net Pension liability .............................................................................................................................................. 110 Schedule of Contributions ................................................................................................... ........................................... 111 Supplementary Retirement Plan
Schedule of Changes in the Net Pension Liability and Related Ratios ........................................................ ......... 112 Schedule of Contributions .................................................................................................. ......................................... 114 California Employers’ Retiree Benefit Trust
Schedule of Changes in the Net OPEB Liability and Related Ratios – Management Plan ........................................................................................................... .......................................... 115 Schedule of Changes in the Net OPEB Liability and Related Ratios – Miscellaneous Plan ........................................................................................................ ........................................... 116 Schedule of Changes in the Net OPEB Liability and Related Ratios – Police Plan ............................................................................................................... ................................................... 117 Schedule of Contributions – Management Plan ................................................................................ ....................... 118 Schedule of Contributions – Miscellaneous Plan ............................................................................. ........................ 119 Schedule of Contributions – Police Plan .................................................................................... ................................ 120 Supplemental Information:

Non-Major Governmental Funds:

Combining Balance Sheet ..................................................................................................... ........................................... 124 Combining Statement of Revenues, Expenditures
and Changes in Fund Balances ............................................................................................... .................................... 126 Non-Major Special Revenue Funds:

Combining Balance Sheet ..................................................................................................... ........................................... 130 Combining Statement of Revenues, Expenditures
and Changes in Fund Balances ............................................................................................... .................................... 136 City of Antioch
Annual Comprehensive Financial Report
Table of Contents
Page
FINANCIAL SECTION, Continued
Supplemental Information, Continued
Budgetary Comparison Schedule:

Delta Fair Property Special Revenue Fund ............................................................................................................... 142 Housing and Community Development Special Revenue Fund ..................................................................... ...... 143 Housing Successor Fund ........................................................................................................................................... 144 CARES Act Fund ............................................................................................................. ............................................. 145 RMRA Special Revenue Fund .................................................................................................. ................................... 146 Gas Tax Special Revenue Fund ............................................................................................... .................................... 147 Recreation Programs Special Revenue Fund ................................................................................... ......................... 148 Animal Control Special Revenue Fund ........................................................................................ ............................. 149 Civic Arts Special Revenue Fund ............................................................................................ ................................... 150 Park in Lieu Special Revenue Fund .......................................................................................... ................................. 151 Senior Bus Special Revenue Fund ............................................................................................ .................................. 152 Abandoned Vehicle Special Revenue Fund .............................................................................................................. 153 Traffic Signal Fee Special Revenue Fund .................................................................................... .............................. 154 Asset Forfeitures Special Revenue Fund ................................................................................................................... 155 Measure J Growth Management Program ....................................................................................... ....................... 156 Child Care Special Revenue Fund ............................................................................................ .................................. 157 Tidelands Assembly Bill-1900 Special Revenue Fund .......................................................................... ................... 158 Lighting & Landscape District Special Revenue Fund ............................................................................................ 159 Park 1A Maintenance District Special Revenue Fund .......................................................................... ................... 160 Solid Waste Reduction AB 939 Special Revenue Fund .......................................................................... ................. 161 Pollution Elimination Special Revenue Fund ................................................................................. .......................... 162 Supplemental Law Enforcement Special Revenue Fund .......................................................................... .............. 163 Local Law Enforcement Byrne Grant Special Revenue Fund ..................................................................... ............ 164 Street Impact Special Revenue Fund ......................................................................................... ................................ 165 Traffic Safety Special Revenue Fund ........................................................................................ ................................. 166 PEG Franchise Fee Special Revenue Fund ..................................................................................... ........................... 167 SB1186 Disability Access Special Revenue Fund .............................................................................. ....................... 168 East Lone Tree Benefit District Special Revenue Fund ............................................................................................ 169 CFD 2016-01 Police Protection Special Revenue Fund ......................................................................... .................. 170 CFD 2018-01 Public Services Special Revenue Fund .......................................................................... ................... 171 CFD 2018-02 Police Protection Special Revenue Fund ........................................................................ .................. 172 Post Retirement Medical Special Revenue Fund ...................................................................................................... 173 Non-Major Debt Service Funds:

ABAG 2015 Lease Revenue Debt Service Fund .................................................................................. ...................... 178 Honeywell Capital Lease Debt Service Fund .................................................................................. ......................... 179 Non-Major Capital Projects Funds:

Combining Balance Sheet ..................................................................................................... ........................................... 182 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ............................................... 18 4 City of Antioch
Annual Comprehensive Financial Report
Table of Contents
Page
FINANCIAL SECTION, Continued
Supplemental Information, Continued
Budgetary Comparison Schedule:

Capital Improvement Capital Projects Fund .................................................................................. .......................... 186 Prewett Community Park Capital Projects Fund ............................................................................... ...................... 187 Hillcrest District #26 Capital Projects Fund ............................................................................... ............................... 188 Lone Diamond Capital Projects Fund ......................................................................................... ............................... 189 Hillcrest Bridge District Capital Projects Fund ............................................................................ ............................ 190 Residential Development Allocation Capital Projects Fund ................................................................... ............... 191 Development Impact Fee Capital Projects Fund ............................................................................... ...................... 192 Internal Service Funds:

Combining Statement of Net Position ........................................................................................ ............................... 195 Combining Statement of Revenues, Expenses and Changes in Net Position ...................................................... 196 Combining Statement of Cash Flows .......................................................................................... ............................... 197 Custodial Funds:

Combining Statement of Fiduciary Net Position .............................................................................. ....................... 201 Combining Statement of Changes in Fiduciary Net Position ................................................................... .............. 202 STATISTICAL SECTION (Unaudited)
Net Position by Component – Last Ten Fiscal Years ............................................................................ .......................... 206 Changes in Net Position – Last Ten Fiscal Years .............................................................................. ............................... 207 Fund Balances of Governmental Funds – Last Ten Fiscal Years .................................................................. ................. 209 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years ....................................................... ....... 210 Governmental Activities Tax Revenues by Source – Last Ten Fiscal Years ....................................................... ......... 211 Assessed Value and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years ...................................... 2 12 Principal Property Taxpayers FY 2020-21 Compared to FY 2011-12 ............................................................... ............. 213 Property Tax Rates............................................................................................................ ................................................... 214 Property Tax Levies and Collections – Last Ten Fiscal Years .................................................................. ...................... 215 Ratios of Outstanding Debt by Type – Last Ten Fiscal Years ................................................................... ..................... 216 Ratios of General Bonded Debt Outstanding .................................................................................... .............................. 217 Legal Debt Margin Information – Last Ten Fiscal Years ........................................................................ ........................ 218 Pledged-Revenue Coverage – Last Ten Fiscal Years ............................................................................. ......................... 219 Direct and Overlapping Debt .................................................................................................. ........................................... 220 Demographic and Economic Statistics – Last Ten Fiscal Years .................................................................. ................... 221 Principal Employers – Current Year and Nine Years Ago ........................................................................ ..................... 222 Operating Indicators by Function – Last Ten Fiscal Years ..................................................................... ........................ 223 Full Time City Employees by Function – Last Ten Fiscal Years .................................................................................... 224 Capital Asset Statistics by Function – Last Ten Fiscal Years ................................................................. ........................ 225 City of Antioch
Annual Comprehensive Financial Report
Table of Contents
Page

SINGLE AUDIT SECTION
Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards .............................................................................. 227 Independent Auditor’s Report on Compliance for Each
Major Program and on Internal Control over Compliance
Required by the Uniform Guidance ............................................................................................................................... 229 Schedule of Expenditures of Federal Awards ..................................................................................................................... 231 Notes to Schedule of Expenditures of Federal Awards ..................................................................................................... 232 Schedule of Findings and Questioned Costs ....................................................................................................................... 233 This page intentionally left blank

OFFICE OF

THE CITY MANAGER

LETTER OF TRANSMITTAL
DATE: December 29, 2021
TO: Honorable Mayor, City Council, and Citizens of the City of Antioch FROM: Ron Bernal, City Manager and Dawn Merchant, Finance Director SUBJECT: 2021 Annual Comprehensive Financial Report (ACFR) State law requires that every general-purpose local government publish a complete set of audited financial statements within six months of the close of each fiscal year. This report is published to fulfill that requirement for the fiscal year ended June 30, 2021.

Management assumes full responsibility for the completeness and reliability of the information contained in this report, based upon a comprehensive framework of internal control that it has established for this purpose. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonab le, rather than absolute, assurance that the financial statements are free of any material misstatements.

Badawi & Associates, Certified Public Accountants, have issued an unmodified (“clean”) opinion of the City of Antioch’s financial st atements for the year ended June 30, 2021. The independent auditor’s report is presented as the first component of the financial section of this report.

Management’s discussion and analysis (M D&A) immediately follows the independent auditor’s report and provides a narrative intr oduction, overview, and analysis of the basic financial statements. MD&A complements this le tter of transmittal and should be read in conjunction with it.

Profile of the Government
Incorporated in 1872, the City of Antioch is loca ted in the western part of the state and is the second largest city in Contra Costa County by population. California State Highway 4, connecting San Francisco-Oakland with Stockton and Central Valley points, bisects the City.

C o n n e c t i n g w i t h t h i s f r e e w a y e a s t o f A n t i o ch is State Highway 160, which runs north to Sacramento across the Nejedly Bridge and offers access to Solano County and the Sacramento area. The City of Antioch currently occupies a land area of approximately 29 square miles and serves a population of about 115,291 residents. The City of Antioch receives property taxes levied on real and personal properties located within its boundaries. It also is empowered by state statute to extend its corporate limits by annexation, which it has done from time-to-time. ii
i
The City of Antioch has operated under the Council-Manager form of government since 1872.

Policy-making and legislative authority are vested in a City Council consisting of the Mayor and four other Council members. The four Council members are typically elected to four-year overlapping terms. The Mayor, who sits on the Council, is elected directly by the people and serves a term of four years. The City Clerk and City Treasurer are also elected for terms of four years.

On May 8, 2018 via Ordinance No. 2141-C-S, the City Council enacted section 2-1.303 of title 2 of the Antioch Municipal Code adopting a By-District system for electing members of the City Council. Also, on May 8, 2018 via Resolution No. 2018/54, the City Council adopted the City of Antioch District Map. Following the passage of Ordinance No. 2141-C-S and Resolution No. 2018/54, the Mayor was elected at-large and the City Council was elected by District in November 2020. The Mayor and Council Member s in District Nos. 2 and 3 were elected to four-year terms. Council Members in District Nos. 1 and 4 were elected to two-year terms.

The City Council is responsible for, among ot her duties, passing ordi nances, adopting the budget, appointing committees, and hiring both the City Manager and City Attorney.

Antioch’s City Manager is responsible for carrying out the policies and ordinances of the City Council and all management functions of the Ci ty, including the budget, delivery of services, hiring of all Department Directors and implementation of capital projects.

The City of Antioch provides a wide range of municipal services, including police protection; recreational activities; community and economic development; street improvements and maintenance services; parks maintenance; water production and distribution; sewer collection; general administrative and support services. The City does not provide fire services or sewer treatment as they are provided by Contra Cost a County Fire Protection Services and Delta Diablo Sanitation District.

The two-year budget serves as the foundation for the City of Antioch’s financial planning and control. All departments of the City of Antioch are requir ed to submit requests for appropriations to the City Manager by February 1. The City Manager uses these requests as the starting point for developing a proposed budget. The City Manager then presents the proposed budget to the City Council for review prior to June 30. The City Council is required to hold public hearings on the proposed budget and to adopt a final budget by no later than June 30, the close of the City of Antioch’s fiscal year. At mid-period of the budget cycle, the City Council reviews the budget and makes adjustments as needed to the appropriations.

The appropriated budget is prepared by fund, function and department. Department managers may make transfers of appropriations within a department. The level of budgetary control, that is, the level at which expenditures cannot legally exceed the appropriated amount, is established at the individu al fund level. Expenditures above the appropriated amount require special approval of the City Council.
ii
Local economy: The fiscal year ending June 30, 2021 was the first full year since the unprecedented public health emergency of COVID-19 began in March 2020 with major economic consequences at the local, state and national levels. Widespread restrictions to mitigate potential spread altered business practices, physical environments and human movement across all economic sectors. COVI D-19 has significantly shaped daily life and consumer spending patterns. The City of Antioch has weathered the uncertainty with strong footing and the full impact of the pandemic continues to be monitored and defined.

Fiscal year ended June 30, 2021 is the second complete revenue cycle for Measure W which was passed by roughly 64% of Antioch voters in November of 2018. Measure W increased the half- cent sales tax to one full cent and was estimated to annually generate $15M over a twenty-year time horizon. Actual revenues received am ounted to $19,485,295. These funds have made a number of program elements financially poss ible, including substantive improvement of service levels with additional staffing of 11 sworn officers and 1 code enforcement officers.

Demand for residential construction was strong over the last 12 months and is expected to continue into 2022. The high cost of housin g continues to push the Bay Area workforce eastward in search of affordable places to live. When combined with changes to the traditional workplace and increased telecommuting, Antioch’s local population and consumer base may grow differently in the year ahead.

A marked change has been observed during the pandemic. Prior to the pandemic, approximately 90% of Antioch residents would typically leave City Limits and commute, mostly westward to work. Antioch is beginning to see a return to pre-COVID-19 patterns of travel, although transit via BART is still lagg ing pre-pandemic numbers. The Hillcrest BART parking lot expansion has positioned the station to better support daily travel. However, if telecommuting arrangements remain, and online purchasing remains strong, the City may see the further strengthening of consumption patterns that support the local economy as it relates to essential services and needs.

The City Council has taken further measures to cement the City’s future financial viability with the establishment of a Budget Stabilization Re serve fund in 2018 and a previous policy to maintain the General Fund’s unassigned reserves at 20% of operating revenues. In order to methodically address the City’s unfunded pension and OPEB liabilities, the City Council has committed to fully fund the Other Post-Employment Benefits (OPEB) Actuarially Determined Contribution each year from the Budget Stabilization Fund, which will result in approximately $1.3M additional dollars each year being set as ide in the City’s Section 115 trust that was established in 2007 for OPEB. Just last yea r, this resulted in an approximate $25 million reduction in the OPEB unfunded liability.
iii
The City of Antioch continues to seek opport unities to attract and match employers with affordable land, reliable infrastructure and an accessible workforce. Recent economic development efforts include the following busi nesses siting, expanding and relocating in Antioch:
x Antioch Food Center
x Black Diamon Electric
x Cielo Supermarket
x Champs
x Chill Tea and Coffee
x Dad’s BBQ
x La Plazuela Restaurant and Bar
x Mike McCall Landscape
x One Plant
x Ramen 101
x Sephora
x Thai Kee Cash Carry
California expects to see future droughts which may be longer and more severe. The $110 million Brackish Water Desalination Plant was awarded for construction in December 2020.

The project, which is scheduled to be completed and online in early 2023, will deliver 6 million gallons per day of a high quality, reliable, affordable and drought-proof water supply. When State water supplies run low in the future and mandatory rationing is imposed, the City of Antioch is positioned for resilience. The Plant will help to preserve pre-1914 water rights, one of City’s most valued assets. This source of drought-proof water supply will not only benefit Antioch residents and businesses, but new cu stomers and industry that depend on an uninterrupted quality source of water.

With the passage of Prop 64 and the legalization of recreational marijuana, the City of Antioch approved four cannabis zones where a variety of cannabis businesses may be located. In fiscal year 2020/21, estimated revenues to the City were approximately $1.5 million and projected to increase annually. As the only city in East County to provide an opportunity for cannabis development and retail sales, Antioch is well pois ed to capitalize on this emerging market in future years.

The year 2022 marks Antioch’s sesquicentennial, or 150th anniversary, years since incorporation making it one of California’s oldest cities. Recognizing this unique and inspiring milestone event, the City Council and community are partnering to hold a monthslong celebration culminating on the 4th of July. Antioch’s rich history, community pride and diversity continue to inspire the future. Antioch is where opportunity lives. It is one of the last places in the Bay Area where starting or expandin g a business is within reasonable reach and housing is relatively affordable. The City’s natural ge ography encompasses miles of waterfront with every type of development opportunity. Antioch’s greatest strength is a vibrant and diverse community well positioned for our bright future.
iv

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vi

CITY OF ANTIOCH

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2021

ELECTED OFFICIALS AND

ADMINISTRATIVE PERSONNEL
JUNE 30, 2021

ELECTED OFFICIALS
Lamar Thorpe, Mayor
Monica E. Wilson, Mayor Pro-Tem (District 4)
Tamisha Torres-Walker, Council Member District 1
Michael Barbanica, Council Member District 2
Lori Ogorchock, Council Member District 3
Lauren Posada, City Treasurer
Elizabeth Householder, City Clerk

ADMINISTRATIVE PERSONNEL
City Manager Ron Bernal
City Attorney Thomas Lloyd Smith
Chief of Police Tammany Brooks
Community Development Director Forrest Ebbs
Finance Director Dawn Merchant
Administrative Services Director
Parks & Recreation Director
Nickie Mastay
Bradley Helfenberger
Information Services Director
Economic Development Director
Public Works Director/Cit
y Engineer
Alan Barton
Kwame Reed
John Samuelson
City of Antioch
Third & “H” Streets, P.O. Box 5007
Antioch, California 94531-5007
www.antiochca.gov
vii
City of Antioch-Organization of City Government
VOTERS
City Clerk
City Council
City Manager
Human
Resources
Financial
Services
Information
Systems
Community
Development
Services
Public
Works
Police
Services
Parks &
Recreation
Economic
Development
City Attorney
City Treasurer
viii
Location Map
Area Map
ix
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Antioch
California
For its Comprehensive Annual
Financial Report
For the Fiscal Year Ended
June 30, 2020
Executive Director/CEO
x
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Antioch
Antioch, California
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Antioch, California (City), as of and for the year ended June 30, 2021, an d the related 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 accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States. 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 involves 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 entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

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

To the Honorable Mayor and Members of the City Council
of the City of Antioch
Antioch, California

Page 2 ends

Opinions
In our opinion, the 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, and the aggregate remaining fund information of the City, as of June 30, 2021, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the Unit ed States of America require that the management’s discussion and analysis, pension required supplementary information, other post-employment benefit plans required supplementary information, and budgetary comparison information on pages 5–15 and 101-121 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the meth ods 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 th e 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 conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The introductory section, combining and individual non-major fund financial statements, budget comparison information for non-major governmental funds, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The schedule of expenditures of federal awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is also not a required part of the basic financial statements.

The combining non-major fund financial statements, individual non-major fund financial statements, budget comparison information for non-major funds, and the sc hedule of expenditures of federal awards are the responsibility of management and were derived from an d relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining nonmajor fu nd financial statements, individual nonmajor fund financial statements, budget comparison information for non-major governmental funds, and the schedule of expenditures of federal awards are fairly stated, in al l material respects, in relation to the basic financial statements as a whole.
2 To the Honorable Mayor and Members of the City Council of the City of Antioch
Antioch, California

Page 3 ends

The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordin gly, we do not express an opinion or provide any assurance on them.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 29, 2021 on our consideration of City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, an d grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
December 29, 2021
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4 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2021
As management of the City of Antioch, we offer readers of the City of Antioch’s financial statements this narrative overview and analysis of the financial activities of the City of Antioch for the fiscal year ended June 30, 2021. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found on pages i-x of this report.

Financial Highlights
x The assets of the City of Antioch exceeded its liabilities at the close of the most recent fiscal year by $533,601,505 (net position). Of this amount, $30,102,673 (unrestricted) may be used to meet the government’s ongoing obligations to citizens and cred i t o r s . T h e a m o u n t i s n e g a t i v e i n g o v e r n m e n t a l activities due to recognition of pension and OPEB liabilities for governmental activities. Deferred outflows of resources increased by $2,420,244 for governmental activities and $369,926 for business-type activities due to pension and OPEB obligation activity for the fiscal year. Deferred inflows of resources decreased by $6,255,321 for governmental activities and $990,864 fo r business type activities due to pension and OPEB obligations.
x The government’s total net position increased by $39,940,283. This was due mainly to an increase in sales and use tax, charges for services operating grants and contributions and capital grants and contributions in both primary government and business-type activities. x As of the close of the current fiscal year, the City of Antioch’s governmental funds reported ending fund balances of $113,753,508, an increase of $17,937,064 in comparison with the prior year. x At the end of the current fiscal year, unassigned fund balance for the General Fund was $23,836,186 or 35% of total General Fund expenditures, and 29% of total General Fund revenues. x The City of Antioch’s current and other assets increased by $52,481,257. This was mainly due to five factors:
an increase in cash and investments from receipt of American Rescue Plan funding from the Department of Treasury, increased sales tax collections, increased property taxes, charges for services, operating grants and contributions and capital contributions in both governmental and business-type activities. x The City of Antioch’s current and other liabilities increased a total of $21,962,263 mainly due to an increase in developer deposits received for upcoming housing projects and an increase in unearned revenue for American Rescue Plan funding received but not yet spent as of the end of the fiscal year. x The City of Antioch's total long-term obligations for governmental activities decreased by $194,003 due to debt service payments and total long-term obligations for business-type activities increased by $2,375,437 due to the net of new direct borrowing for the City’s Brackish Water project and debt service payments. x Governmental activities recognized a net pensio n asset of $107,846 for the Police Supplementary Retirement pension plan due to pension assets exceeding the net pension liability. x The net pension liability for governmental activities increased $7,175,306 and $1,391,299 for business type activities.
x The net OPEB liability for governmental activities decreased $438,932 and decreased $74,846 for business type activities.
5 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2021
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City of Antioch’s basic financial statements. The City of Antioch’s basic financial stat ements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City of Antioch’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all of the City of Antioch’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Antioch is improving or deteriorating.

The statement of activities presents information showin g how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

Both of the government-wide financial statements distinguish functions of the City of Antioch that are principally supported by taxes and intergovernmental revenues (gov ernmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities).

The governmental activities of the City of Antioch include general government, public works, public safety, parks and recreation and community development. The business-type activities of the City of Antioch include water and sewer utilities; and a marina.

The government-wide financial statements include not only the City of Antioch itself (known as the primary government), but also a legally separate public financing authority. Financial information for this component unit is blended with the financial information presented for the primary government itself. The government-wide financial statements can be found on pages 20-23 of this report.

Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City of Antioch, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

All of the funds of the City of Antioch can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental funds. Governmental funds are used to account for essentially the same fu nctions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental funds financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental funds balance sheet and the governmental funds statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. 6 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2021
The City of Antioch maintains seventy-two individual funds, some combined for reporting purposes. Information is presented separately in the governmental funds bala nce sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balances fo r the General Fund and American Rescue Plan Special Revenue Fund, which are considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report.

The governmental fund financial statements can be found on pages 29-32 of this report.

The City of Antioch adopts an annual appropriated budget for all its funds except Custodial type. A budgetary comparison schedule has been provided for the General Fund and American Rescue Plan Special Revenue Fund to demonstrate compliance with budget.

Proprietary funds. The City of Antioch maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as busi ness-type activities in the government-wide financial statements. The City of Antioch uses enterprise funds to account for its Water, Sewer, and Marina funds. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City of Antioch’s various functions. The City of Antioch uses internal service funds to account for its vehicle repair and replacement, office equipment replacement, and loss control functions. Because all of these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Water, Sewer, and Marina funds. The Water, Sewer, and Marina funds are considered to be major funds of the City of Antioch. All internal service funds are combined into a single, aggregated pres entation in the proprietary fund financial statements.

Individual fund data for the internal service funds is pr ovided in the form of combining statements elsewhere in this report.

The proprietary fund financial statements can be found on pages 36-41 of this report.

Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City of Antioch’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds.

The fiduciary fund financial statements can be found on page 47-48 of this report.

Notes to the basic financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 49-97 of this report.

Government-wide Financial Analysis
As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the City of Antioch, assets exceeded liabilities by $533,601,505 at the close of the most recent fiscal year.

By far the largest portion of the City of Antioch’s net positi on (86%) reflects its investment in capital assets (e.g., infrastructure (including water and sewer pipes), land, structures and improvements and equipment), less any related debt used to acquire those assets that are still outstanding. The City of Antioch uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City of Antioch’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources since the capital assets themselves cannot be used to liquidate these liabilities.
7 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2021
An additional portion of the City of Antioch’s net position (9%) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $30,102,673, may be used to meet the government’s ongoing obligations to citizens and creditors. The amount related to governmental activities is negative in the amount of ($47,056,049) due to GASB Statement Nos. 68 and 75 requiring the recognition of the City’s net pension and OPEB liabilities.

The government’s total net position increased by $39,940, 283. Of this, $18,571,750 represents an increase in governmental activities due mainly to increased sales and use tax, property tax, charges for services and operating grants and contributions. Major factors to the increase of $21,368,533 in net position of business type activities was due to: an increase in Water Enterprise Fund current charges for services of $1,335,174; a $9,068,882 increase in capital grants and contributions due to a $5,276,982 settlement payment from the State of California and a $3,205,905 contribution of capital assets from developers to proprietary funds. At the en d of the current fiscal year, the City of Antioch is able to report positive balances in two categories of net position, for the government as a whole, and all three categories for its business-type activities.

Under GASB 68, the City recognizes deferred outflows of resources, deferred inflows of resources, pension expense and net pension liability for the Miscellaneous and Safety pension plans administered through the California Public Employees Retirement System (CalPERS) and a Police Supplementary Retirement plan administered through the Public Agency Retirement System (PARS). Pension liabilit ies have created a negative balance of unrestricted net position for governmental activities with the recognition of $103,415,453 in net pension liability for governmental activities. For fiscal year 2021, the Police Supplement ary Retirement plan has a net pension asset of $107,846 recognized for governmental activities. Proprietary funds have recognized $20,360,508 in net pension liability.

Under GASB 75, the City recognizes deferred outflows of resources, deferred inflows of resources, OPEB expense and net OPEB liability for the Management, Miscellaneous and Police OPEB plans of the City administered through the California Employees Retirement Benefit Trust (CERBT). The trust is a Section 115 Trust set up for the purpose of receiving employer contributions that will prefund ot her post-employment benefit costs for retirees and their beneficiaries. The City only provides health reimbursement. OPEB liabilities have increased the negative balance of unrestricted net position for governmental activities with the recognition of $22,401,834 in net OPEB liability for governmental activities. Proprietary funds have recognized $894,207 in net OPEB liability. 8 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2021
Current and other assets increased by $52,481,257 primar ily due to increases in cash and investment balances, accounts receivable balances and capital assets. This is mainly due to increased current service charges in the Water Enterprise fund, increased property and sales taxes in the General Fund and an increase of monies received from other agencies during the year increasing cash balances.

Current and other liabilities increased by $21,962,263 due mainly to an increase in deposits for large developer deposits received for projects and an increase in unearned revenue for unspent American Rescue Plan funding received.

Deferred outflows of resources increased $2,790,170 and deferred inflows decreased $7,246,185 due to pension and OPEB obligation activity.

Long-term obligations increased by $2,181,434 due mainly to the issuance of an installment sales agreement for the City’s Brackish Water project netted with scheduled debt service payments.

Governmental and Business-Type Activities. Governmental activities increased the City of Antioch’s net position by $18,571,750. There was an increase of $21,368,533 in net position reported in connection with the City of Antioch's business-type activities.
9 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2021
Governmental activities. The cost of all governmental activities this year was $90,531,697. Net expenses, as shown in the Statement of Activities, were $58,435,326. General revenues and transfers were $77,007,076 resulting in a increase of net position of $18,571,750. The increase in net position was mainly attributable to an increase in charges for services and operating grants and contributions coupled with a decrease in public works expenditures.

Business-type activities. The cost of all business-type activities this year was $45,134,116. Charges for services and grants resulted in net revenues of $20,834,685 as shown on the Statement of Activities. This net revenue coupled with general revenues and transfers of $533,848 resulted in an increase of net position of $21,368,533. The increase in net position was mainly attributable to an increase in water service charges, and capital grants and contributions. $0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
$50,000,000
General
government
Public works Public safety Parks and
recreation
Community
development
Interes on
longterm
liabilities
Expenses and Program Revenues Governmental Activities Expenses Revenues
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
Water Sewer Marina
Expenses and Program Revenues BusinessType Activities Expenses Revenues
10 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2021
Financial Analysis of the Government’s Funds
As noted earlier, the City of Antioch uses fund accoun ting to ensure and demonstrate compliance with finance- related legal requirements.

Governmental funds. The focus of the City of Antioch’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City of Antioch’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.

As of the end of the current fiscal year, the City of Antioch’s governmental funds reported combined ending fund balances of $113,753,508, an increase of $17,937,064 in co mparison with the prior year. About 21% of this total amount, $23,789,290, constitutes unassigned fund balance , which is available for spending at the government’s discretion. The remainder of fund balance is segregated into the following components: 1) nonspendable to indicate that it is not available for new spending because of its form ($227,964) 2) restricted to indicate restrictions on use imposed by external parties, including enabling legislation ($45,284,262) 3) committed to indicate restrictions on use as approved by the City Council ($8,522,533), or 4) assigned for a variety of other purposes ($35,929,459).

The following table presents the amount of revenues from various sources as well as increases or decreases from the prior year.

Revenues Classified by Source
Governmental Funds
The following provides an explanation of revenues by source that changed significantly over the prior year. x Taxes increased due to a higher property assessed valuation, an increase in sales tax collections for both the City’s Bradly Burns tax and the City’s one cent sales tax passed under Measure W and an increase in business license taxes collected.
x Licenses and permits increased due to more permits issued for housing projects within the City. x Investment income and rentals decreased due to recognizing a lower fair value of investments at June 30, 2021 verses prior year.
x Revenue from other agencies increased due to CARES Act funding received in fiscal year 2021 and grant funding received for paving and other capital projects. x Current service charges increased mainly due to increased development impact fees collected from housing development projects over prior year.
11 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2021
The following table presents the amount of expenditures by function as well as increases or decreases from the prior year.

Expenditures by Function
Governmental Funds
The following provides an explanation of the expenditures by function that changed significantly over the prior year.
x Public Works expenditures decreased due to a decrease in spending for pavement maintenance in the Measure J Growth Management Fund.
x Public Safety expenditures increased due to increased personnel costs from increased staffing. x Capital outlay expenditures decreased mainly due to decreased capital projects in progress verses prior year.
x Debt service expenditures decreased due to the maturity of the Honeywell Retrofit Lease obligation in July 2020.

The General Fund is the chief operating fund of the City of Antioch. At the end of the current fiscal year, unassigned fund balance of the General Fund was $23,836,186, while total fund balance was $57,710,259. As a measure of the General Fund's liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 35% of total General Fund expenditures, while total fund balance represents 84%.

The fund balance of the City of Antioch's General Fund increased by $9,879,152 during the current fiscal year mainly due to the net effect of an increase in property tax, sales tax, and building permits coupled with expenditure budget savings from salary savings and projects not completed or started as anticipated. $3,267,282 represents assigned fund balance for these projects to be re-appropriated and spent in the next fiscal year.

The American Rescue Plan Special Revenue Fund was established during the fiscal year to account for monies received by the City from the Department of Treasury under the American Rescue Plan Act of 2021. The money received was recorded as unearned revenue as it was not yet spent as of June 30 th. The fund balance of $44,244
represents investment income not restricted for spending.

Proprietary funds . The City of Antioch’s proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. 12 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2021
Unrestricted net position of the Water Fund at the end of the year amounted to $64,156,884 and those of the Sewer Fund amounted to $13,008,281. Unrestricted net position of the Marina Fund at the end of the year amounted to $11,190.
x Water Fund total net position increased $18,154,816 during the current fiscal year, which is mainly due to increased charges for services, capital contributions from developers, a state settlement for the City’s Brackish Water project and connection fees.
x Sewer Fund total net position increased $3,218,251 duri ng the current fiscal year, which is mainly due to capital contributions from developers and connection fees. x Marina Fund total net position decreased $569,801 during the current fiscal year, which is due to operating costs exceeding operating revenues.

Other factors concerning the finances of these four funds have already been addressed in the discussion of the City of Antioch’s business-type activities.

General Fund Budgetary Highlights
The City of Antioch’s budget is prepared on the basis of generally accepted accounting principles. During the year, the City Council amends the budget in accordance with State law and the Antioch Municipal Code. A comparison of the original adopted General Fund budget to the final amended budget is below.

General Fund Adopted to Final Amended Budget Comparison Amendments during the year contributing to the increase in the revenue budget are briefly summarized as follows:
x $1,500,000 was added to the budget for projected cannabis fees to be received with the opening of the City’s first three cannabis businesses.
x Building permit projections were increased by $1,190,000 due to increased housing activity within the City. x Sales tax projections were increased by $3,792,182 based on data from the City’s sales tax consultant. x Other revenues were increased by $1,571,460 for anti cipated reimbursement from the State of California for costs associated with the City’s water river rights.

Amendments during the year contributing to the increase in the expenditure budget are briefly summarized as follows:
x $225,000 was added to the budget for new building permit software. x $3,437,366 was added to the budget for encumbrances and project budget outstanding at June 30, 2020 re- appropriated into fiscal year 2021, which was in General Fund Assigned Fund Balance at June 30, 2020. x $618,403 was added to the budget for additional outside legal services. x $435,538 was added to the budget for the purchase of body and dash cameras. x $87,000 was added to the budget for Peregrine software for the Police Department x $1,644,075 was added to the budget to fund various capital projects approved during the year. 13 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2021
Differences between the final amended budget and the actual results resulted in $2,337 ,955 higher revenues than projected and $6,425,217 variance from appropriations and can be briefly summarized as follows:
x $2,689,401 more in sales and business license taxes than projected coupled with some revenues falling short of projections resulted in $2.3M higher revenues.
x $3,267,282 in encumbrances and other projects not spen t by June 30th. This amount is included as an assignment of General Fund fund balance.
x $955,820 savings in Police Department personnel services due to vacancies. x Subsidies to the City’s Animal Shelter and Recreati on Programs were $941,457 less than budgeted to vacancy savings as well as cost reductions for closures due to COVID-19. x $527,064 savings in economic development program costs due to COVID-19 causing slow down of initiatives and other marketing.

Capital Asset and Debt Administration
Capital assets. The City of Antioch’s investment in capital assets for its governmental and business-type activities as of June 30, 2021, amounts to $467,044,537 (net of accumu lated depreciation). This investment in capital assets include land, infrastructure (including water and sewer pipes), structures and improvements, and equipment. The total net increase in the City of Antioch’s investment in capital assets for the current fiscal year was $6,526,595.

Major capital asset events during the current fiscal year included the following:
x A variety of street and other construction projects such as the pavement plugs and leveling courses project, installation of curbs and ramps, and pavement rehabilitation projects made construction in progress for governmental activities as of the end of the current fiscal year reach $4,690,025. x Work continued on the water desalination plant and other water system improvement projects causing construction in progress for business type activities to be $15,391,783 as of the end of the current fiscal year.

For government-wide financial statement presentation, al l depreciable capital assets were depreciated from acquisition date to the end of the current fiscal year. Fund financial statements record capital asset purchases as expenditures.

Capital assets for the governmental and business-type activities are presented below to illustrate changes from the prior year.
14 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2021
Construction Commitments. Among the significant construction commitments were $1,893,356 towards the Pavement Rehabilitation project, $1,721,163 toward the Pavement Plugs and Leveling Courses project, $3,777,030 towards Water Treatment Plant Disinfection improvemen ts, and $10,528,034 towards the Desalination Plant project.

Additional information on the City of Antioch's capital assets can be found in Note 8 on pages 65-66.

Long-term debt. At the end of the current fiscal year, the City had total debt and long-term obligations outstanding of $17,065,119. Of this amount. $3, 087,668 represents bonds and associated premium secured solely by specified revenue sources (i.e., revenue bonds), $5,582,628 represents loans payable, and $3,238,865 represents a long term payable. The remainder of the City’s long-term obligations is comprised of: claims liability totaling $1,531,821 and compensated absences of $3,624,137.

The City of Antioch’s total long-term obligations for governmental activities decreased a net of $194,003 due to scheduled debts service payments and total long-term ob ligations for business-type activities increased by $2,375,437 due to the City entering into an installmen t sale agreement for financing of the Brackish Water Desalination project during the current fiscal year netted with debt service payments.

State statutes limit the amount of general obligation debt a governmental entity may issue to 15% of its total assessed valuation. The current debt limitation for the Ci ty of Antioch is $1,942,843,337. The City of Antioch has no outstanding general obligation debt.

Additional information on the City’s long-term debt can be found in Note 9 on pages 66-69 of this report.

Economic Factors and Next Year’s Budget
x The unemployment rate for the City of Antioch was 9.6% at June 30th. This is more than the state’s average unemployment rate of 8.0% and higher than the national average rate of 5.9% x Assessed values in the City have increased approximately 4.66% for the 2021-22 tax year.

All of these factors were considered in preparing the City of Antioch’s budget for the 2021-22 fiscal year.

During the current fiscal year, General Fund fund bala nce increased by $9,879,152. The City of Antioch has appropriated $3,267,282 of General Fund assigned fund balance for spending in the 2021-22 fiscal year budget.

Additionally, $1,547,441 represents funds that are committed to General Plan and technology updates, compensated absences and litigation reserves.

Requests for Information
This financial report is designed to provide a general over view of the City of Antioch’s finances for all those with an interest in the government’s finances. Questions conc erning any of the information provided in this report, financial statements for the Antioch Public Financing Auth ority, or requests for addi tional financial information should be addressed to the Office of the Finance Director, City of Antioch, P. O. Box 5007, Antioch, CA 94531-5007 15 This page intentionally left blank.
16 BASIC FINANCIAL STATEMENTS
17 This page intentionally left blank.
18 GOVERNMENT-WIDE FINANCIAL STATEMENTS
19 City of Antioch
Statement of Net Position
June 30, 2021
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments 123,157,886 $ 94,095,550 $ 217,253,436 $ Receivables (net):

Accounts 3,881,157 14,140,314 18,021,471 Taxes 8,963,744 - 8,963,744 Interest 256,627 - 256,627 Materials, parts and supplies 33,711 507,015 540,726 Internal balances 17,633 (17,633) - Prepaid items 477,153 110,734 587,887 Loans receivable, net 19,608,875 - 19,608,875 Net pension asset 107,846 - 107,846 Capital assets:

Nondepreciable 21,503,677 16,878,520 38,382,197 Depreciable, net 284,975,304 143,687,036 428,662,340 Total assets 462,983,613 269,401,536 732,385,149

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding 73,246 - 73,246
Pension related amounts 8,336,925 627,495 8,964,420
Contributions to pension plans subsequent to
the measurement date 12,507,893 1,901,011 14,408,904 OPEB related amounts 464,600 70,590 535,190
Contributions to OPEB plans subsequent to
the measurement date 3,047,635 491,924 3,539,559 Total deferred outflows of resources 24,430,299 3,091,020 27,521,319 Primary Government
See accompanying notes to the basic financial statements. 20 City of Antioch
Statement of Net Position
June 30, 2021
Governmental Business-Type
Activities Activities Total
Primary Government

LIABILITIES
Accounts payable 9,114,831 6,803,500 15,918,331 Accrued payroll 1,209,215 206,283 1,415,498 Interest payable 20,708 86,816 107,524 Deposits 9,649,384 502,908 10,152,292 Unearned revenue 10,917,661 - 10,917,661 Long-term obligations due within one year 866,822 3,695,520 4,562,342 Noncurrent liabilities due in more than one year:

Long-term obligations due beyond one year 6,895,255 5,607,522 12,502,777 Net pension liability 103,415,453 20,360,508 123,775,961 Net OPEB liability 22,401,834 894,207 23,296,041 Total liabilities 164,491,163 38,157,264 202,648,427

DEFERRED INFLOWS OF RESOURCES
Pension related amounts 999,361 - 999,361
OPEB related amounts 20,903,463 1,753,712 22,657,175
Total deferred inflows of resources 21,902,824 1,753,712 23,656,536

NET POSITION
Net investment in capital assets 302,695,935 155,422,858 458,118,793 Restricted for:

Debt service 250 - 250 Housing 27,612,805 - 27,612,805 Disability Access 94,796 - 94,796 Public safety 1,233,203 - 1,233,203 Public and capital facilities 4,774,083 - 4,774,083 Roads 9,329,875 - 9,329,875 Landscape maintenance and tidelands protection 2,168,861 - 2,168,861 Community services 166,166 - 166,166 Total restricted 45,380,039 - 45,380,039 Unrestricted (47,056,049) 77,158,722 30,102,673 Total net position 301,019,925$ 232,581,580 $ 533,601,505 $ See accompanying notes to the basic financial statements. 21 City of Antioch
Statement of Activities
For the Fiscal Year Ended June 30, 2021
Charges Operating Capital
for Grants and Grants and
Functions / Programs Expenses Services Contributions Contributions Primary government:

General government 11,422,303$ 1,773,395$ 2,680,830$ -$ Public works 21,631,047 7,745,900 9,764,543 2,768,425
Public safety 45,616,527 813,175 870,588 -
Parks and recreation 6,473,400 231,716 85,592 -
Community development 5,281,760 4,417,760 944,447 -
Interest on long-term liabilities 106,660 - - -
Total governmental activities 90,531,697$ 14,981,946$ 14,346,000$ 2,768,425$ Business-type activities:

Water 36,827,073 44,679,932 - 10,183,136
Sewer 7,112,989 6,598,607 48,788 3,857,532
Marina 1,194,054 600,233 573 -
Total business-type activities 45,134,116 51,878,772 49,361 14,040,668 Total primary government 135,665,813$ 66,860,718$ 14,395,361$ 16,809,093$ General Revenues:

Taxes:

Property taxes
Transient lodging tax
Franchise
Business license taxes based on gross receipts
Property transfer taxes
Sales and use tax
Motor vehicle in lieu, unrestricted
Park in lieu
Investment income not restricted to specific programs
Other
Transfers
Total general revenues and transfers
Change in net position
Net position - beginning of year, as restated
Net position - end of year
Program Revenues
See accompanying notes to the basic financial statements. 22 Governmental Business-T ype
Activities Activities Total
(6,968,078)$ -$ (6,968,078)$
(1,352,179) - (1,352,179)
(43,932,764) - (43,932,764)
(6,156,092) - (6,156,092)
80,447 - 80,447
(106,660) - (106,660)
(58,435,326)$ -$ (58,435,326)$
- 18,035,995 18,035,995
- 3,391,938 3,391,938
- (593,248) (593,248)
- 20,834,685 20,834,685
(58,435,326) 20,834,685 (37,600,641)
22,957,910 - 22,957,910
292,968 - 292,968
6,350,225 - 6,350,225
3,909,188 - 3,909,188
702,816 - 702,816
38,228,495 - 38,228,495
82,526 - 82,526
521,001 - 521,001
1,131,724 132,071 1,263,795
2,816,596 415,404 3,232,000
13,627 (13,627) -
77,007,076 533,848 77,540,924
18,571,750 21,368,533 39,940,283
282,448,175 211,213,047 493,661,222
301,019,925$ 232,581,580$ 533,601,505$
Net (Expense) Revenue
and Changes in Net Position
23 This page intentionally left blank.
24 GOVERNMENTAL FUND FINANCIAL STATEMENTS
25 This page intentionally left blank.
26 MAJOR GOVERNMENTAL FUNDS
General Fund - The General Fund is used to account for all of the general revenues of the City not specifically levied or collected for other City funds and the related expenditures. The General Fund accounts for all financial resources of the City which are not accounted for in another fund. For the City, the General Fund includes such activities as general government, public works, public safety, parks and recreation and community development.

American Rescue Plan Fund - The American Rescue Plan Special Revenue Fund is used to account for moneis received by the Department of Treasury to respond to the COVID-19 emergency under the American Rescue Plan Act of 2021. 27 This page intentionally left blank.
28 City of Antioch
Balance Sheet
Governmental Funds
June 30, 2021
American Non-major
General Rescue Plan Governmental
Fund Fund Funds Total
ASSETS
Cash and investments 62,855,899 $ 10,819,694 $ 39,468,511 $ 113,144,104 $ Receivables (net):

Accounts 2,781,329 - 1,095,159 3,876,488 Taxes 8,185,904 - 777,840 8,963,744 Interest 256,627 - - 256,627 Due from other funds 142,195 - - 142,195 Prepaid items 105,239 - 118,394 223,633 Loans receivable - - 19,608,875 19,608,875 Total assets 74,327,193$ 10,819,694$ 61,068,779$ 146,215,666$

LIABILITIES
Accounts payable 5,844,398$ -$ 2,929,013$ 8,773,411$ Accrued payroll 1,016,712 - 151,815 1,168,527 Deposits 7,999,750 - 1,649,634 9,649,384 Due to other funds - - 142,195 142,195 Unearned revenue - 10,775,450 142,211 10,917,661 Compensated absences-current portion 109,010 - - 109,010 Total liabilities 14,969,870 10,775,450 5,014,868 30,760,188

DEFERRED INFLOWS OF RESOURCES
Unavailable sales tax - Public Safety 70,103 - - 70,103 Unavailable state reimbursements 1,571,461 - - 1,571,461 Unavailable grant receipts 5,500 - 54,906 60,406 Total deferred inflows of resources 1,647,064 - 54,906 1,701,970

FUND BALANCES
Nonspendable 107,889 - 120,075 227,964
Restricted - - 45,284,262 45,284,262 Committed 1,547,441 - 6,975,092 8,522,533 Assigned 32,218,743 - 3,710,716 35,929,459 Unassigned 23,836,186 44,244 (91,140) 23,789,290 Total fund balances 57,710,259 44,244 55,999,005 113,753,508 Total liabilities, deferred inflows of resources
and fund balances 74,327,193$ 10,819,694$ 61,068,779$ 146,215,666$ See accompanying notes to the basic financial statements. 29 City of Antioch
Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position - Governmental Activities June 30, 2021
113,753,508$
Capital assets used in governmental activities are not current financial resources. Therefore they were not reported in the Governmental Funds Balance Sheet. Capital assets, net of Internal Service Funds assets $3,023,145 303,455,836
Net pension assets of governmental activities are not current financial resources and therefore are not reported in the Governmental Funds Balance Sheet 107,846 Revenues received that are measurable but unavailable are recorded as deferred inflows in the fund financial statements 1,701,970
Loss on refundings for long-term debt are deferred outflows of resources on the Statement of Net Position 73,246
Contributions to the pension plan subsequent to the measurement date in the current fiscal year are deferred outflows of resources on the Statement of Net Position 12,507,893 Contributions to the OPEB plan subsequent to the measurement date in the current fiscal year are deferred outflows of resources on the Statement of Net Position 3,047,635 Internal service funds are used by managemen t to charge the costs of vehicle repair and maintenance, stores, office equipment and replacement, and post employment medical benefits to individual funds. The assets and liabilities are included in governmental activities in the statement of net position. 12,791,363 I
n the Government-Wide Financial Statements, certai n differences between actuarial amounts and actual results for pension are deferred and amortized over a period of time, however these differences do not impact the Governmental Funds Balance Sheet:

Deferred outflows of resources - pensio
n 8,336,925
Deferred outflows of resources - OPEB 464,600
Deferred inflows of resources - pension (999,361)
Deferred inflows of resources - OPEB (20,903,463)
Total deferred outflows and inflows (13,101,299)
Certain liabilities, including bonds payable, are not due and payable in the current period and therefore are not reported in the governmental fund financial statements:

Long-term debt:

Due in one year, net of internal service funds liability of $17,299 (740,513) Due in more than one year, net of internal service funds liability of $155,690 (6,739,565) Net OPEB liability (22,401,834)
Net pension liability (103,415,453)
Accrued interest payable (20,708)
Total long-term liabilities (133,318,073)
301,019,925$
Amounts reported for governmental activities in the Statement of Net Position were different Net Position of Governmental Activities
Fund Balances - Total Governmental Funds
See accompanying notes to the basic financial statements. 30 City of Antioch
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the Fiscal Year Ended June 30, 2021
American Non-major
General Rescue Plan Governmental
Fund Fund Funds Total
REVENUES:

Taxes 70,055,101$ -$ 8,416,182$ 78,471,283$ Licenses & permits 3,423,951 - - 3,423,951 Fines and penalties 77,380 - 111,710 189,090 Investment income and rentals 788,139 47,121 487,390 1,322,650 Revenue from other agencies 1,026,629 - 5,616,176 6,642,805 Current service charges 4,537,933 - 6,621,813 11,159,746 Special assessment revenue - - 3,342,322 3,342,322 Other 1,368,065 - 719,566 2,087,631 Total revenues 81,277,198 47,121 25,315,159 106,639,478 EXPENDITURES:

Current:

General government 9,735,555 2,877 1,879,071 11,617,503 Public works 8,393,100 - 3,653,350 12,046,450 Public safety 44,712,668 - 2,455,385 47,168,053 Parks and recreation 155,895 - 5,431,191 5,587,086 Community development 4,613,925 - 1,268,070 5,881,995 Capital outlay 782,165 - 4,779,223 5,561,388 Debt service:

Principal retirement - - 255,735 255,735 Interest and fiscal charges - - 135,351 135,351 Total expenditures 68,393,308 2,877 19,857,376 88,253,561

REVENUES OVER
(UNDER) EXPENDITURES 12,883,890 44,244 5,457,783 18,385,917 OTHER FINANCING SOURCES (USES):

Transfers in 3,898,810 - 7,431,171 11,329,981 Transfers (out) (6,903,548) - (4,875,286) (11,778,834) Total other financing sources (uses) (3,004,738) - 2,555,885 (448,853) Net change in fund balances 9,879,152
44,244 8,013,668 17,937,064
FUND BALANCES:

Beginning of year 47,831,107 - 47,985,337 95,816,444 End of year 57,710,259$ 44,244$ 55,999,005$ 113,753,508$ See accompanying notes to the basic financial statements. 31 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Government-Wide Statement of Activities - Governmental Activities 17,937,064$
Governmental funds report acquisition of capital assets as part of capital outlay as expenditures. However, in the Government-Wide Statement of Activities, the cost of those assets were allocated over their estimated useful lives as depreciation expense.

Capital outlay 5,561,388
Depreciation, net of internal service funds depreciation of $495,881 (12,476,382) In the Statement of Activities, capital assets donated to/from the City are reported as general revenue, whereas in the governmental funds, capital assets donated do not increase financial resources. Thus, the change in net position differs from the change in fund balances by the value of the asset donated. 3,118,425
In the Statement of Activities, only the gain (loss) on the sale or disposal of capital assets in reported, whereas in the governmental funds, the disposal of assets decreases financial resources. Thus, the change in net position differs from the change in fund balances by the net cost of the assets disposed. (269,633)
Contributions to the pension plan in the current fiscal year are not included in the Statement of Activities 12,507,893
Contributions to the OPEB plan in the current fiscal year are not included in the Statement of Activities 3,047,635
Revenues received that are measurable but unavailable are recorded as deferred inflows in governmental funds. However, in the government-wide statement of activities, the revenues increase financial resources. 1,159,665
R e p a y m e n to fd e b tp r i n c i p a li sa ne x p e n diture in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position.

Lease revenue bonds 210,000
Capital lease obligations 45,735
Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds.

In addition, interest on long-term debt is not recognized under the modified accrual basis of accounting until due, rather than as it accrues.

Increase in long-term claims liability (371,365)
Decrease in long-term compensated absences 358,223
Amortization of debt discount, premium and loss on refunding 26,941 OPEB expense 1,882,436
Pension expense (15,390,195)
Decrease in accrued interest payable 1,750
Internal service funds are used by management to charge the costs of certain activities to individual funds. The net expense of certain activities of the internal service funds is reported with governmental activities. 1,222,170
18,571,750$ Change in Net Position of Governmental Activities City of Antioch
For the Fiscal Year Ended June 30, 2021
Amounts reported for governmental activities in the Statement of Activities are different Net Change in Fund Balances - Total Governmental Funds
See accompanying notes to the basic financial statements. 32 PROPRIETARY FUND FINANCIAL STATEMENTS
33 This page intentionally left blank.
34 PROPRIETARY FUND FINANCIAL STATEMENTS
Water Fund – This fund accounts for the operation of the City’s wate r utility, a self-supporting activity which provides services on a user charge basis to residences and businesses.

Sewer Fund – This fund accounts for the maintenance of the City’s sewer lines and related facilities. It is a self- supporting activity which provides services on a user charge basis to residences and businesses.

Marina Fund – This fund accounts for the operation of the City’s Marina, which includes renting berths and fueling boats.

Internal Service Funds - These funds account for the maintenance and replacement of vehicles and equipment; the operation, maintenance, and replacement of office equipment used by City departments; charges for workers' compensation expenses; charges for loss control, on a cost-reimbursement basis. 35 City of Antioch
Statement of Net Position
Proprietary Funds
June 30, 2021
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
ASSETS
Current assets:

Cash and investments 75,504,211 $ 17,867,141 $ 724,198 $ 94,095,550$ 10,013,782$ Accounts receivables, net 13,019,867 1,110,490 9,957 14,140,314 4,669 Materials, parts and supplies 471,896 - 35,119 507,015 33,711 Prepaid items 88,770 18,325 3,639 110,734 253,520
Total current assets 89,084,744 18,995,956 772,913 108,853,613 10,305,682 Noncurrent assets:

Capital assets:

Nondepreciable:

Land 1,002,231 14,553 469,953 1,486,737 -
Construction in progress 15,391,783 - - 15,391,783 - Depreciable:

Water and sewer pipes 76,496,334 74,147,555 - 150,643,889 - Structures and improvements 57,821,750 13,355,424 14,825,645 86,002,819 267,474 Vehicles and equipment 3,723,616 418,508 129,134 4,271,258 11,916,134 Less accumulated depreciation (60,516,464) (26,586,215) (10,128,251) (97,230,930) (9,160,463) Total capital assets 93,919,250 61,349,825 5,296,481 160,565,556 3,023,145 Total assets 183,003,994 80,345,781 6,069,394 269,419,169 13,328,827

DEFERRED OUTFLOWS OF RESOURCES
Pension related amounts 299,766 308,770 18,959 627,495 - Contributions to pension plan
subsequent to the measurement date 1,360,160 502,950 37,901 1,901,011 - OPEB related amounts 50,008 20,582 - 70,590 -
Contributions to OPEB plan
subsequent to the measurement date 363,260 128,664 - 491,924 - Total deferred outflows
of resources 2,073,194 960,966 56,860 3,091,020 - Business-type Activities - Enterprise Funds
See accompanying notes to the basic financial statements 36 City of Antioch
Statement of Net Position
Proprietary Funds
June 30, 2021
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
Business-type Activities - Enterprise Funds

LIABILITIES
Current liabilities:

Accounts payable 6,575,201 201,615 26,684 6,803,500 341,420 Accrued payroll 148,740 53,769 3,774 206,283 40,688 Interest payable - - 86,816 86,816 - Deposits 472,041 - 30,867 502,908 -
Compensated absences - due
within one year 37,763 10,250 143 48,156 17,299 Long Term Payable-DDSD due
within one year 304,402 - - 304,402 - Long Term loan payable-SWRCB
due within one year 218,213 - - 218,213 - Loan Payable- due within one year 3,038,068 - - 3,038,068 - Marina loans payable - due
within one year - - 86,681 86,681 - Total current liabilities 10,794,428 265,634 234,965 11,295,027 399,407 Noncurrent liabilities:

Long Term Payable-DDSD 2,934,463 - - 2,934,463 - Long Term loan payable-SWRCB 221,717 - - 221,717 - Compensated absences - due in
more than one year 339,865 92,248 1,280 433,393 155,690 Marina loans - due in more
than one year - - 2,017,949 2,017,949 - Net pension liability 13,768,580 5,922,909 669,019 20,360,508 - Net OPEB liability 662,974 231,233 - 894,207 -
Total noncurrent liabilities 17,927,599 6,246,390 2,688,248 26,862,237 155,690 Total liabilities 28,722,027 6,512,024 2,923,213 38,157,264 555,097

DEFERRED INFLOWS

OF RESOURCES
OPEB related amounts 1,317,095 436,617 - 1,753,712 - Total deferred inflows
of resources 1,317,095 436,617 - 1,753,712 -

NET POSITION
Net investment in capital assets 90,881,182 61,349,825 3,191,851 155,422,858 3,023,145 Unrestricted 64,156,884 13,008,281 11,190 77,176,355 9,750,585 Total net position 155,038,066$ 74,358,106 $ 3,203,041 $ 232,599,213 12,773,730 $ (17,633)
232,581,580$
Some amounts reported for business-type activities in the statement of net position are different because certain internal service fund assets and liabilities are included with business-type activities.

See accompanying notes to the basic financial statements 37 City of Antioch
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the Fiscal Year Ended June 30, 2021
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
OPERATING REVENUES:

Charges for services 44,679,932$ 6,598,607 $ 600,233 $ 51,878,772 $ 7,355,958 Revenue from other agencies 111,060 48,788 573 160,421 8,267 Other revenue 367,880 24,752 22,772 415,404 64,521
Total operating revenues 45,158,872 6,672,147 623,578 52,454,597 7,428,746 OPERATING EXPENSES:

Wages and benefits 6,847,952 2,842,864 273,238 9,964,054 1,866,014 Utilities 1,622,160 - 56,606 1,678,766 -
Contractual services 20,067,811 2,610,139 302,249 22,980,199 2,547,341 Tools and supplies 5,809,126 299,205 61,029 6,169,360 930,869 Depreciation 2,479,638 1,539,683 401,198 4,420,519 495,881 Repairs and maintenance 207,194 45,890 1,850 254,934 347,357 Total operating expenses 37,033,881 7,337,781 1,096,170 45,467,832 6,187,462 OPERATING INCOME (LOSS) 8,124,991 (665,634) (472,592) 6,986,765 1,241,284

NONOPERATING REVENUES
(EXPENSES):

Gain (loss) from disposal of
capital assets (17,296) - - (17,296) 63,851 Investment income 99,516 32,555 - 132,071 19,822
Investment (expense) (117,198) - (97,057) (214,255) -
Total nonoperating
revenues (expenses) (34,978) 32,555 (97,057) (99,480) 83,673

INCOME (LOSS) BEFORE CAPITAL

CONTRIBUTIONS AND
TRANSFERS 8,090,013 (633,079) (569,649) 6,887,285 1,324,957 Capital contribution - developer 966,840 2,239,065 - 3,205,905 - Ca
pital contribution - connection fees 3,828,254 1,618,467 - 5,446,721 - Capital contribution - State settlement 5,276,982 - - 5,276,982 - Transfers in 350,000 350,000 - 700,000 462,480
Transfers (out) (357,273) (356,202) (152) (713,627) -
CHANGE IN NET POSITION 18,154,816 3,218,251 (569,801) 20,803,266 1,787,437 NET POSITION:

Beginning of year, as restated 136,883,250 71,139,855 3,772,842 10,986,293 End of year 155,038,066$ 74,358,106 $ 3,203,041 $ 12,773,730 $ 565,267
21,368,533$
Business-type Activities - Enterprise Funds
Some amount s reported fo r business-type activitie s in the statement of activitie s are different because the net revenue (expense) of certain internal service funds is reported See accompanying notes to tbe basic financial statements. 38 This page intentionally left blank.
39 City of Antioch
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2021
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash receipt from customers 37,793,398$ 6,328,329$ 610,855$ 44,732,582$ -$ Cash receipt from other funds - - - - 7,437,159 Cash paid to suppliers for goods and services (25,676,723) (2,889,579) (415,809) (28,982,111) (3,884,883) Cash paid to employees for services (7,136,829) (2,668,629) (230,367) (10,035,825) (1,885,197) Net cash provided by (used in)
operating activities 4,979,846 770,121 (35,321) 5,714,646 1,667,079

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Transfers in 350,000 350,000 - 700,000 462,480
Transfers (out) (357,273) (356,202) (152) (713,627) - Net cash provided by (used in)
noncapital financing activities (7,273) (6,202) (152) (13,627) 462,480

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Capital asset additions (11,491,492) (42,610) 325 (11,533,777) (786,811) Capital contributions 9,105,236 1,618,467 - 10,723,703 - Proceeds from disposal of capital assets - - - - 63,851 Proceeds from long term borrowings 3,038,068 - - 3,038,068 - Principal paid on long term loans (516,988) - (82,947) (599,935) - Interest paid on long term loans (117,198) - (100,479) (217,677) - Net cash provided by (used in) capital
and related financing activities 17,626 1,575,857 (183,101) 1,410,382 (722,960) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest received 99,516 32,555 - 132,071 19,822
Net cash provided by (used in)
investing activities 99,516 32,555 - 132,071 19,822 Net change in cash and cash
equivalen
ts 5,089,715 2,372,331 (218,574) 7,243,472 1,426,421 CASH AND CASH EQUIVALENTS:

Beginning of year 70,414,496 15,494,810 942,772 86,852,078 8,587,361 End of year 75,504,211$ 17,867,141$ 724,198$ 94,095,550$ 10,013,782$ Business-type Activities - Enterprise Funds
See accompanying notes to tbe basic financial statements. 40 City of Antioch
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2021
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
Business-type Activities - Enterprise Funds

RECONCILIATION OF OPERATING INCOME (LOSS)

TO NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES:

Operating income (loss) 8,124,991 $ (665,634) $ (472,592) $ 6,986,765 $ 1,241,284 $ Adjustments to reconcile operating income
(loss) to cash flows from operating activities:

Depreciation 2,479,638 1,539,683 401,198 4,420,519 495,881 Decrease (increase) in:

Accounts receivable (7,293,838) (343,818) 8,089 (7,629,567) 8,413 Materials, parts, and supplies (86,451) - 10,730 (75,721) 258,351 Prepaid items (10,041) 6,421 (3,639) (7,259) (202,189) Deferred outflows of resources
for pensions/OPEB (349,076) (11,719) (9,131) (369,926) - Increase (decrease) in:

Accounts payable 2,126,060 59,234 (1,166) 2,184,128 (115,478) Accrued payroll 28,526 5,703 1,032 35,261 6,973
Deposits (71,636) - (20,812) (92,448) -
Accrued compensated absences (51,943) (7,806) (2,946) (62,695) (26,156) Net pension liability 815,555 506,128 69,616 1,391,299 - Net OPEB liability (52,266) (22,580) - (74,846) -
Deferred inflows of resources
for pensions/OPEB (679,673) (295,491) (15,700) (990,864) - Net cash provided by (used in)
operating activities 4,979,846$ 770,121$ (35,321)$ 5,714,646$ 1,667,079$

SUPPLEMENTAL DISCLOSURE OF NONCASH
CAPITAL AND RELATED FINANCING ACTIVITIES:

Capital assets contributed by developers 966,840$ 2,239,065$ -$ 3,205,905$ -$ Total noncash capital and related
financing activities 966,840$ 2,239,065$ -$ 3,205,905 $ -$ See accompanying notes to tbe basic financial statements. 41 This page intentionally left blank.
42 FIDUCIARY FUND FINANCIAL STATEMENTS
43 This page intentionally left blank.
44 FIDUCIARY FUND FINANCIAL STATEMENTS
Succesor Agency Private Purpose Trust Fund – This fund accounts for the assets and liabilities held by the City as Successor Agency to the Antioch Development Agency.

Custodial Funds – These funds account for assets held by the City in the capacity of agent for other governmental agencies (County, Fire Protection District and ECWMA).
45 This page intentionally left blank.
46 City of Antioch
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2021
Succesor Agency
Private Purpose Custodial
Trust Fund Funds
ASSETS
Cash and investments 600,600 $ 869,169 $
Accounts receivable - 10,801
Interest receivable 1 -
Prepaid Items 1,873 -
Restricted cash and investments 146,004 - Capital assets:

Nondepreciable 96,493 -
Total assets 844,971 879,970

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding 111,650 -

LIABILITIES
Interest payable 118,861 -
Due to organizations and other governments - 7,860 Long-term obligations:

Due within one year 991,980 -
Due beyond one year 17,100,615 -
Total liabilities 18,211,456 7,860

NET POSITION
Restricted for:

Organizations and other governments - 872,110 Unrestricted (17,254,835) -
(17,254,835)$ 872,110 $
See accompanying notes to the basic financial statements. 47 City of Antioch
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Fiscal Year Ended June 30, 2021
Succesor Agency
Private Purpose Custodial
Trust Fund Funds

ADDITIONS
Contributions:

Redevelopment Property Tax Trust Fund 1,615,188 $ - $ Members - 4,500
Investment earnings:

Investment income and rentals (1,150) 3,003 Fire protection fee collections for other governments - 490,484 Total additions 1,614,038$ 3,280,681 $

DEDUCTIONS
Administrative expenses 3,891 $ 35,381 $ Enforceable obligations 598,961 -
Payments of drainage fees to other governments - 2,752,267 Total deductions 602,852$ 2,787,648 $
Change in net position 1,011,186 493,033
NET POSITION:

Beginning of year, as restated (18,266,021) 379,077 End of year (17,254,835) $ 872,110 $
See accompanying notes to the basic financial statements. 48 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
NOTE 1 - THE FINANCIAL REPORTING ENTITY
(a) Reporting Entity
The City of Antioch, California (the "City"), operates under the Council-Manager form of government and provides the following services: police, highways and streets, sanitation, health services, culture-recreation, public improvements, planning and zoning, general administration services, and water.

The governmental reporting entity consists of the City (Primary Government) and its component units.

Component units are legally separate organizations for which the City is financially accountable or other organizations whose nature and significant relationship with the City are such that exclusion would cause the City's financial statements to be misleading or incomplete. Financial accountability is defined as the appointment of a voting majority of the component unit's board, and (1) either the City's ability to impose its will on the organization or (ii) there is potential for the organization to provide a financial benefit to or impose a financial burden on the City.

The basic financial statements include a blended component unit. The blended component unit, although a legally separate entity is, in substance, part of the City's operations and so data from this unit is combined with data of the primary government.

For financial reporting purposes, the City's basic financial statements include all financial activities that are controlled by or are dependent upon actions taken by the City's Council. The financial statements of the individual component unit may be obtained by writing to the City of Antioch, Finance Department, P.O.

Box 5007, Antioch, CA 94531-5007.
(b) Blended Component Unit
Antioch Public Financing Authority
The Antioch Public Financing Authority (APFA) was formed for the purpose of financing the Water Treatment Plant Expansion, the Police Facilities Projects and other infrastructure improvements. The APFA and the City have a financial and operational relationship, which requires that the APFA's financial statements be blended into the City's financial statements. The APFA's Board consists exclusively of all five members of the City Council.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(a) 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 component units. These statements include the financial activities of the overall government, except for fiduciary activities. El iminations have been made to minimize the double counting of internal activities except for interfund services provided and used. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which normally are supported by taxes and intergovernmental revenues and other non-exchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees charged to external parties.

The statement of activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City's governmental activities. Direct expenses are those that are specif ically associated with a program or function; and, therefore, are clearly identifiable to a particular function. Program revenues include 1) fees, fines and charges paid by the recipients 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. 49 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
Revenues that are not classified as program revenues, including all taxes, are presented instead as general revenues.

Fund Financial Statements
The fund financial statements provide information ab out the City's funds, including fiduciary funds and blended component units. Separate statements for ea ch fund category - gove rnmental, proprietary and fiduciary - are presented. The emphasis of fund fi nancial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are separately aggregated and reported as non major funds.

Proprietary funds distinguish operating revenues and expenses and non operating items. Operating revenues and expenses generally result from providin g services in connection with the fund's principal ongoing operations. The principal operating revenues of the City's enterprise and internal service funds are charges for customer services including: water and sewer charges, marina fees, equipment maintenance and usage fees, and support charges. Operating expenses for enterprise funds and internal service funds include the cost of services, administrative expenses and depreciation on capital assets. All other revenues and expenses not meeting this definition are reported as non operating revenues and expenses.

The City reports the following major governmental funds:
• The General Fund is used to account for all of the general revenues of the City not specifically levied or collected for other City funds and the related expenditures. The General Fund accounts for all financial resources of the City which are not accounted for in another fund. For the City, the General Fund includes such activities as general government, public works, public safety, parks and recreation and community development.
• The American Rescue Plan Special Revenue Fund is used to account for monies received by the Department of Treasury to respond to the COVID-19 emergency under the American Rescue Plan Act of 2021.

The City reports the following major enterprise funds:
• The Water Fund accounts for the operation of the City's water utility, a self-supporting activity, which provides services on a user charge basis to residences and businesses. • The Sewer Fund accounts for the maintenance of the City's sewer lines and related facilities. It is a self-supporting activity, which provides services on a user charge basis to residences and businesses. • The Marina Fund accounts for the operation of the City's Marina Complex, which includes renting berths and fueling boats to the public.

The City reports the following additional fund types:
• Internal Service Funds account for the maintenance and replacement of vehicles and equipment; the operation, maintenance, and replacement of office equipment used by City departments; charges for workers' compensation expenses; and charges for loss control, on a cost-reimbursement basis. • Custodial Funds account for assets held by the City in the capacity of agent for other governmental agencies (Fire Protection District, the County, and ECWMA). • Private Purpose Trust Funds account for the assets and liabilities held by the City as Successor Agency to the Antioch Development Agency.
50 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
(b) Measurement Focus, Basis of Accounting
The government-wide, proprietary and fiduciary fu nd financial statements are reported using the economic resources measurement focus. Agency funds have no measurement focus. The government-wide and proprietary fund financial statements are reported using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Non exchange tran sactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales tax, grants, entitlements and donations. On an accrual basis, reve nue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenues from sales tax are recognized when the underlying transactions take place. Revenues from grants, entitlements and donations are recognized in the fiscal year in which all eligibility requirements have been satisfied.

Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this me thod, revenues are recognized when measurable and available. Property and sales taxes, interest, certain state and federal grants and charges for services are accrued when their receipt occurs within sixty days after the end of the accounting period so as to be both measurable and available. Expenditures are generally recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures , as well as expenditures related to claims and judgments are recorded only when payment is due. General capital assets acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and capital leases are reported as other financing sources.

Under the terms of grant agreements, the City funds ce rtain programs by a combin ation of specific cost- reimbursement grants, categorical block grants and general revenues. Thus, when program expenses are incurred, there is both restricted and unrestricted net position available to finance the program. It is the City's policy to first apply cost-reimbursement grant resources to such programs, followed by categorical block grants, and then by general revenues. With respect to the gas tax fund, it is the City's policy to first apply revenues other than the gas tax itself to expenditures incurred within that program.

The City applies all applicable GASB pronouncements including all NCGA Statements and Interpretations currently in effect.
(c) Internal Investment Pool
The City maintains an internal investment pool that is available for use by all funds. Investments in non- participating interest earning contracts (including guaranteed investment contracts) are reported at cost, and all other investments at fair value. Fair value is determined annually and is based on current market prices. The method of allocating interest earned on pooled deposits and investments among funds is based on average cash balances.

For purposes of the accompanying statement of cash flows for the enterprise and internal service funds, cash equivalents are defined as investments with origin al maturities of 90 days or less, which are readily convertible to known amounts of cash. The City consid ers all pooled cash and investments (consisting of cash and investments and restricted cash and investments) held by the City as cash and cash equivalents because the pool is used essentially as a demand deposit account from the standpoint of the funds. The City also considers all non-pooled cash and investments (consisting of cash with fiscal agent and restricted cash and investments held by fiscal agent) as cash and cash equivalents because investments meet the criteria for cash equivalents defined above.
(d) Receivables
During the course of normal operations, the City carried various receivable balances for taxes, interest, services, loan, utilities and special assessments. Acco unts receivables are shown net of an allowance for doubtful accounts of $900,957 in the General Fund and $538,404 in the Water Enterprise Fund. 51 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
(e) Materials, Parts and Supplies
Material, parts and supplies are valued at average cost. Material, parts and supplies recorded in the internal service funds consist of expendable supplies for consum ption. The cost is recorded as an expense at the time individual inventory items are consumed. Mate rial, parts and supplies recorded in the Marina Enterprise Fund consists primarily of merchandise held for resale to the public. (f) Loans Receivable
For the purposes of the governmental funds financial statements, expenditures related to long-term loans arising from loan subsidy programs are recorded as a loan receivable upon funding. The balance of the long-term loans receivable includes loans that may be forgiven if certain terms and conditions of the loans are met. For purposes of both the governmental and government-wide financial statements, long-term loans are net of an allowance.
(g) Bond Issuance Costs, Original Issue Discounts and Premiums and Refunding of Debt In the government-wide financial statements and the proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund statement of net position. Bond premiums and discounts, are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. Issuance costs, whether or not withheld from the actual debt proceeds received are reported as debt service expenditures.

Gains or losses occurring from advance refundings, if they occurred subsequent to June 30, 1993, are deferred and amortized into expens e for both business-type activities and proprietary funds. For governmental activities, they are deferred and amortized into expense if they occurred subsequent to June 30, 2001.
(h) Capital Assets
C a p i t a l a s s e t s ( i n c l u d i n g i n f r a s t r u c t u r e ) a r e r e c o r d e d a t h i s t o r i c a l c o s t o r a t e s t i m a t e d h i s t o r i c a l c o s t i f actual historical cost is not available. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrang ements are recorded at acquisition value rather than fair value. Capital assets include public domain (infrastructure) general capital assets consisting of certain improvements including roads, bridges, water/sewer, lighting systems, drainage systems, and flood control. The City defines capital assets as assets with an estimated useful life in excess of one year and an initial, individual cost of $5,000 or more. Capital assets used in operations are depreciated or amortized (assets under capital leases) using the straight-line method over the lesser of the capital lease period or their estimated useful lives in the government-wide statements and proprietary funds.

The estimated useful lives are as follows:

Infrastructure 20 to 50 years
Water and Sewer Pipes 75 years
Structures and Improvements 10-30 years
Equipment 5-20 years
Vehicles 5-15 years
Maintenance and repairs are charged to operations when incurred. Betterments and major improvements, which significantly increase values, change capacities or extend useful lives, are capitalized. Upon sale or retirement of capital assets, the cost and related accumulated depreciation are removed from the respective accounts and any resulting gain or loss is included in the results of operations. 52 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
(i) Property Taxes and Special Assessments Revenue
Revenue is recognized in the fiscal year for which the tax and assessment are levied. The County of Contra Costa levies, bills and collects property taxes and special assessments for the City; under the County's "Teeter Plan", the County remits the entire amount levied and handles all delinquencies, retaining interest and penalties.

Taxes are levied for each fiscal year on taxable real and personal property situated in the County. The levy is based on the assessed values as of the preceding Ja nuary 1st, which is also the lien date. Property taxes on the secured roll are due in two installments: No vember 1st and February 1st and become delinquent after December 10th and April 10th, respectively. Supplemental property taxes are levied based on changes in assessed values between the date of real property sales or construction completion and the preceding assessment date. The additional supplemental property taxes are prorated from the first day of the month following the date of such occurrence. Property taxes on the unsecured roll are due on the lien date (January 1), and become delinquent if unpaid by August 31st.

Special assessment districts are established in various parts of the City to provide improvements to properties located in those districts. Properties are assessed for the cost of improvements; these assessments are payable over the term of the debt issued to finance the improvements. (j) Accumulated Compensated Absences
The City accrues the cost for compensated absences (vacation, sick leave and comp time) when they are earned. City employees have a vested interest in accrued vacation time and all vacation hours will eventually either be used or paid by the City. Gene rally, employees earn and use their current vacation hours with a small portion being accrued or unused each year. As this occurs, the City incurs an obligation to pay for these unused hours. Sick leave benefits are only vested for employees with more than 10 years of service, up to a maximum of 40% of 800 hours.
(k) Interfund Transactions
Interfund transactions are reflected as either loans, services provided, reimbursements or transfers. Loans are reported as receivables and payables as appropriate, are subject to elimination upon consolidation and are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the noncurrent portion of interfund loans). Any residual balances outstanding between the governmental activities and the business-type activities are reported in the government-wide financial statements as "internal balances". Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not available financial resources.

Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses. Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers within governmental or proprietary funds are netted as part of the reconciliation to the government-wide presentation.
(l) 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 Public Agency Retirement System (PARS) plan and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS and PARS. 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.
53 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

CalPERS plans PARS plan
Valuation Date June 30, 2019 Valuation Date June 30, 2019 Measurement Date June 30, 2020 Measurement Date June 30, 2021 Measurement Period June 30, 2019 to
June 30, 2020
Measurement Period July 1, 2020 to
June 30, 2021
Pension liabilities and related costs are allocated to proprietary funds based on each fund’s proportionate share of the total current contribution. As Internal Service funds mainly serve governmental funds, pension liabilities and related costs for those employees are accounted for in governmental activities. (m) Other Postemployment Benefits (OPEB)
For purposes of measuring the net OPEB liability and deferred outflows/inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City of Antioch CERBT plan (OPEB Plan) and additions to/deductions from the OPEB Plans’ fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date June 30, 2019
Measurement Date June 30, 2020
Measurement Period June 30, 2019 to June 30, 2020
OPEB liabilities and related costs are allocated to proprietary funds based on each fund’s proportionate share of the total contribution in each sub-plan. As Internal Service funds mainly serve governmental funds, OPEB liabilities and related costs for those employees are accounted for in governmental activities. (n) Estimates
The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. (o) New Pronouncements
In fiscal year 2021, the City adopted the following Governmental Accounting Standards Board Statements and some were not applicable:
¾ GASB Statement No. 84,
Fiduciary Activities – Beginning net position of custodial funds was restated to $379,077 as part of the implementation of this standard. ¾ GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans – There was no effect on net position as part of the implementation of this standard. ¾ GASB Statement No. 98, The Annual Comprehensive Financial Report – The City renamed this document from Comprehensive Annual Financia l Report to Annual Comprehensive Financial Report.
54 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
NOTE 3 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
(a) Expenditures in Excess of Budget
Expenditures in the funds below exceeded appropri ations by the amounts indicated, largely because budgets were not revised for higher than anticipated expenditures. Sufficient resources were available to finance these expenditures, primarily in the form of hi gher revenues and transfers than expected or from available fund balance.

NOTE 4 - CASH AND INVESTMENTS
(a) Cash and Investment Balances
The City has the following cash and investments at June 30, 2021:

Cash and investments are presented on the Statement of Net Position as follows at June 30, 2021:
55 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
The City's dependence on property tax receipts, which are received semi-annually, requires it to maintain significant cash reserves to finance operations during the remainder of the year. The City pools cash from all sources and all funds, except amounts required to be held with fiscal agents, so that it can be safely invested at maximum yield and liquidity. Investment income is allocated among funds on the basis of average month-end cash balances.

Restricted cash and investments at June 30, 2021 was $146,004, which was held by trustees or fiscal agents.

These funds may only be used for specific capital outlay or for the payment of certain bonds or tax allocation bonds, and have been invested only as permitted by State statutes or applicable City ordinance, resolution or bond indentures.
(b) Cash Deposits
The carrying amount of the City's cash deposits was $108,088,703 at June 30, 2021. The bank balance at June 30, 2021, was $107,965,088, which was fully insured and/ or was collateralized with securities held by the pledging financial institutions in the City's name as described in the following paragraph.

The California Government Code requires California banks and savings and loan associations to secure the City's cash deposits by pledging securities as collater al. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is consider ed to be held in the City's name. The fair value of pledged government securities must equal at least 110% of the City's cash deposits. California law also allows institutions to secure City deposits by pledgi ng first trust deed mortgage notes having a value of 150% of the City's total cash deposits. The City has waived collateral requirements for cash deposits, which are fully insured up to $250,000 by the Federal De posit Insurance Corporation or Savings Association Insurance Fund.
(c) Investments
The City's investment policy, bond indentures, and Section 53601 of the California Government Code allow the City to invest in the following types of investments:

Securities of the U.S. Government or its agencies
Certificates of Deposit
Bankers' Acceptances
Commercial Paper
Investment Grade Medium Term Corporate Notes
Repurchase Agreements
Local Agency Investment Fund Deposits
California Asset Management Program
Insured Savings Accounts or Money Market Accounts
Guaranteed Investment Contracts
Collateralized Mortgage Obligations
Mutual funds as permitted by the Code
US dollar denominated senior unsecured obligati ons issued or unconditionally guaranteed by IBRD, IFC or IADB
The City did not enter into reverse repurchase agreements during the year ended June 30, 2021. 56 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
At June 30, 2021, the City's investment position in the State of California Local Agency Investment Fund (LAIF) was $6,707,006. This amount reflects the City’s fair value share in the pool. A factor of 1.000082970% was used to determine the fair value. The total amount invested by all public agencies in LAIF at that day was $193,317,608,617. Of that amount, 97.69% is invest ed in non derivative financial products and 2.31%, as compared to 2.21% in previous year, 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. The value of the pool shares in LAIF, which may be withdrawn, is determined on an amortized cost basis, which is different than the fair value of the City's position in the pool. Information is not available on whether the mutual funds in which the City has invested used, held or wrote derivative products during the fiscal year ended June 30, 2021. (d) Investment Valuation
Investments (except for money market accounts, time deposits, and commercial paper) are measured at fair value on a recurring basis. Recurring fair value measurements are those that Governmental Accounting Standards Board (GASB) Statements require or permit in the statement of net position at the end of each reporting period. Fair value measurements are categorized based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Investment fair value measurements at June 30, 2021 are provided by our custodian bank and described below. There are no securities classified in Level 3. Fair value is defined as the quoted market value on the last trading day of the period. Investments included in restricted cash and investments included money market accounts not subject to fair value measurement.
57 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
Treasury securities categorized as Level 1 are valued based on prices quoted in active markets for those securities. Supra National Agencies, Federal Home Loan Banks, Federal Home Loan Mortgage Corporate Notes, Federal National Mortgage Association Notes and Corporate Notes categorized as Level 2 are valued based on matrix pricing which use observable market inputs such as yield curves and market indices that are derived principally from or corroborated by observable market data by correlation to other means.
(e) Interest Rate Risk
As a means of limiting its exposure to fair value losses arising from interest rates, the City's investment policy limits investments to a maximum maturity of five years.

At June 30, 2021, the City had the following investment maturities:
(f) Credit Risk
State law limits investments in commercial paper and corporate bonds to the top two ratings issued by nationally recognized statistical rating organization s (NRSROs). It is the City's policy to limit its investments in these investment types to the top rati ng issued by NRSROs, including raters Standard & Poor's and Moody's Investor's Service. At June 30, 2021, the City's credit risks, expressed on a percentage basis, were as follows:
58 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
Credit Quality Distribution for Securities with Credit Exposure as a Percentage of Total Investments (g) Custodial Credit Risk
For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. None of the City's investments were subject to custodial credit risk.

NOTE 5 - MEASURE C AND MEASURE W SALES TAX
On June 11, 2013, the City Council approved Ordinance No. 2068-C-S providing for a half-cent local transactions and use tax, which was approved by a majo rity of the electorate on November 5, 2013 and is referred to as Measure C, Restoring Antioch Services Sales Tax. The term of the tax was seven years from April 1, 2014 and required the establishment of an oversight committee to review receipt and expenditure of funds. Although the tax was passed as a general measure, the City Council committed use of the funds to enhance Police and Code Enforcement services and any unspent Measure C funds in any given fiscal year are carried forward into the next year for spending by the Police Department. Measure C ended March 31, 2019 with the replacement of Measure W, however, during the fiscal year, the City received allocations of this measure for late tax filings. As a result, the City received $118,649 in Measure C funds in fiscal year 2021 which was allocated entirely to the Police Department. 59 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
In November 2018, voters approved Measure W effe ctive April 1, 2019 which replaced Measure C, increased the sales tax to 1%, maintained the established oversight committee and extends 20 years from the operative date. This is a general sales tax measure and can be spent on any General Fund purpose as directed by the City Council. For funds received during fiscal year 2021, the Council directed uses and actual spent are as follows:

NOTE 6 - INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS
(a) Current Balances
Current balances are expected to be repaid in the no rmal course of business during the following fiscal year. The City’s balances represent loans to cover temporary shortages of cash in individual funds.

The composition of interfund balances as of June 30, 2021, is as follows:

Due From Other
Funds
Due to Other Funds
General Fund
Nonmajor Governmental Funds $142,195
$142,195
60 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
(b) Transfers to/from Other Funds
Transfers are indicative of funding for capital projects, lease payments or debt service, subsidies of various City operations and re-allocations of special reve nues. The following schedule summarizes transfers between funds. The most significant transfers which occurred were: $1,010,000 from the Gas Tax Special Revenue Fund and $1,461,505 from the Street Impact Special Revenue Fund to the General Fund to pay for street maintenance and $2,497,082 from the General Fund to the Recreation Special Revenue Fund and $1,461,505 to the Animal Control Special Revenue Fund to subsidize operations.

NOTE 7 - LOANS RECEIVABLE
The composition of the City's governmental activities loans receivable including interest as of June 30, 2021, is as follows:
61 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
(a) Rental and Housing Rehabilitation Loans
The City administers rental and home improvemen t revolving loan funds using federal Community Development Block Grant (CDBG) funds and prior to 2013, redevelopment funds. The program provides below market rate loans, secured by deeds of trust, to eligible participants for rental and housing rehabilitation. Although payments for most loans are amortized over an established payment schedule, some loans allow for deferred payment of accrued interest and principal until the homeowner's property is sold or transferred, primarily for seniors and very low-income families. Repayments received from the outstanding loans are used to make additional rent al and housing rehabilitation loans. Principal and interest outstanding balances at June 30, 2021 are $2,045,620. (b) Multi-Unit Rental Rehabilitation Loans
The City administers the following multi-unit rental improvement revolving loan funds using federal CDBG funds and prior to 2012, Antioch Development Agency Housing Set Aside monies.

West Rivertown Apartments/Eden Housing Project
The City and Agency have entered into three loan agreements with Eden Housing for the development of the West Rivertown Apartments. The agreements are as follows:

This project is the construction of a 57-unit, affo rdable housing townhouse development in the City's downtown with financing assistance from the Agency and several other agencies. In May 2000, the Agency entered into a disposition, development and loan agreement with Eden Rivertown Limited Partnership (the Developer). Under the terms of the loan agre ement, the Developer must repay up to $3,601,686 (maximum loan amount) to the Agency, which includes the purchase of the land from the Agency. The loan bears an interest rate of 3% per annum. The Developer is required to make annual payments of principal and interest to the A gency in the amoun t of 100% of residua l receip ts, less the portion of the r e si d u a l r e c e i p ts tha t is o w e d t o C o n tr a C o s t a C o u nty. Payments are to begin the July 1st after project completion and will end on the 55th anniversary date of the Agency promissory note dated February 11, 2002. Principal and interest outstanding at June 30, 2021 is $5,547,418.

In 1994, the City loaned Community Housing Opport unities (CHOC) $203,755 for the acquisition of property. CHOC determined that their planned development of this property was no longer feasible, and in November 2005, the City, the Agency, and CHOC agr eed to the transfer of ownership of the property and loan to Eden Housing for the development of 40 units of affordable housing to expand the West Rivertown Project in the City’s downtown. In order to complete the project, the Agency agreed to loan Eden Housing an additional $1,458,400. The loan for $203,755 is non-interest bearing and all principal and interest payments are deferred and will be forgiven at the expiration of the term. The loan for $1,458,400 bears an interest rate of 3% per annum and will end on the 55 th anniversary date of the issuance of
certificates of occupancy by the City. Principal and interest outstanding on this loan at June 30, 2021 is $1,636,822.
62 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
Antioch Recap Scattered Site Project
In November 2018, the City entered into a restruct ured loan agreement with Antioch Recap, L.P. The restructured loan agreement combines the existing Terrace Glen and Pinecrest Apartment loans into a single note and development project evidenced by a secured deed of trust. This development project consists of rehabilitating a 32-unit, multifamily re ntal housing development (Terrace Glen) and a 24- residential unit development (Pinecrest Apartments ). Commencing November 1, 2018, the loan accrues simple interest at 3.22% compounding annually. Commencing on June 1, 2020, and on June 1 of each year thereafter, the borrower will pay the City's/Agency's pro-rata percentage of the lender's share of residual receipts to the extent there are residual receipts. Payments will be first credited against accrued interest and then against principal. Any outstanding principal an d interest is due and payable no later than the 55 th anniversary of the completion date of the rehabilitation project. Principal and interest outstanding at June 30, 2021 is $3,844,803.

Rivertown Senior Housing
This project consists of a fifty-unit, affordable senior housing project. In September 1992, the former redevelopment agency made a commitment for $442,750 in housing set-aside funds toward this project. In September 2001, the loan was amended to reduce the principal amount by $200,000 to reflect funds not borrowed for the project. The loan is noninterest bearing and secured by a deed of trust with affordable housing requirements for 40 years. The balance of the loan is due and payable on October 1, 2033. Principal outstanding at June 30, 2021 is $242,750.

Hillcrest Terrace Project
This project consists of a 65-unit affordable seni or housing project. In October 1998, the former redevelopment agency made a commitment for $731,175 in housing set-aside funds towards this project.

Commencing on the first date of disbursement, the loan accrues simple interest at 3% per annum. The 55- year term loan is secured by a deed of trust. Comm encing on the June 1 after project completion, and on June 1 of each year thereafter, the developer will pay the Agency one-half of the residual receipts to the extent there is residual receipts. Payments will be fi rst credited against accrued interest and then against principal. Any outstanding principal and interest is due and payable in full in June 2055. In September 2001, the Agency made a commitment of an additional $200,000 due and payable October 1, 2038. Principal and interest outstanding for these loans at June 30, 2021 is $1,543,699. 63 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
Tabora Gardens
This project consists of acquisition and development of 85 units of senior, multifamily housing affordable to low income households. On June 6, 2011, the former redevelopment agency made a commitment for $300,000 in housing set-aside funds toward this project. On September 1, 2016, the City and Housing Successor amended the loan agreement to provide $819,639 in additional funding for the project.

Commencing on the first date of disbursement, the loan accrues simple interest at 3% per annum. The 63- y e a r l o an t e r m i s s e c u r e d by a d e e d o f t r us t . Th e loan is fully deferred and payment in full, including interest, is due upon expiration of the term. Principal and interest outstanding at June 30, 2021 is $4,088,434.

NSP Loans
The City provides loans of CDBG Neighborhood Stabilization Program funds to low and moderate income eligible persons that purchase homes through th e NSP program implemented by Heart and Hands of Compassion. The loans are to assist in the purchase of the properties. The loans expire 30 years from the date of the notes, and payments of principal and interest are deferred until the end of the term. The unpaid principal balance, plus any shared appreciation, is du e and payable upon expiration of the term, transfer of the property, or default. As of June 30, 2021, there are two loans outstanding totaling $25,635. (c) Other Loans
The Agency administers a first time homebuyer loan program for qualified applicants. Principal is due at the end of 30 years or upon default, refinancing, sale or transfer of the property. The Agency is also entitled to a pro-rata share of appreciation on the property when the principal is paid. As of June 30, 2021, there is $705,000 of loans outstanding.
64 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
NOTE 8 - CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2021 was as follows:
65 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
Construction in Progress
Construction in progress for governmental activiti es primarily represents work being performed on pavement rehabilitation and pavement plugs and leveling courses.

Construction in progress for business type activi ties primarily represents work performed on water treatment plant disinfection improvements, and the brackish water desalination plant.

Depreciation
NOTE 9 - LONG-TERM OBLIGATIONS
Changes in long-term obligations for the year ended June 30, 2021 are as follows:
66 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
(a) Long-Term Debt Composition
Long-term debt at June 30, 2021, consisted of the following:
(b) Long-Term Obligation Activity
The City’s direct borrowings related to business-type activities of $5,582,628 consist of a State of California Department of Boating and Waterways (DBW) Marina lo an in the amount of $2,104,630 secured by gross revenues of the project area, a State Water Resources Control Board (SWRCB) planning loan in the amount of $439,930 secured by a lien on and pledge of th e Water Fund, net revenues and an installment sale agreement in the amount of $3,038,068 with Bank of the West secured by a pledge and lien of Water Fund net revenues. The outstanding loan from the DBW contai ns a provision that if the City remains in breach of any of the provisions of the loan contract after 90 days written notice, the Director of the DBW may take possession and operate or maintain the City’s Marina until the loan is repaid in full with the income received from the Marina during this time applied to the reduction of interest and principal of the loan.

The outstanding loan from the SCWRCB contains a provision that in the event of failure to pay amounts due, the SWRCB may take such action in a court of completed jurisdiction as it deems necessary to compel the performance of all duties relating to the imposition or levying and collection of any such charges and the payment of money collected therefrom to the SWRCB. The outstanding loan from Bank of the West contains a provision that in the event of default, the entire principal amount of the unpaid installment payments and the accrued interest thereon shall automatically become due and payable immediately.

Internal service funds predominantly serve the governmental funds. Accordingly, long-term liabilities for them are included as part of the above totals for governmental activities. For the governmental activities, claims and judgments are generally liquidated by the General Fund, and a majority of compensated absences are generally liquidated by the General Fund.
67 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
(c) Debt Service Requirements – Governmental Activities As of June 30, 2021, annual debt service requirements of governmental activities to maturity are as follows:

Lease Revenue Bonds
On February 11, 2015, the Antioch Public Financing Authority (Authority) issued $23,155,000 in Lease Revenue Refunding Bonds (Municipal Facilities Project), Series 2015A with interest rates ranging between 2% and 5%. The Authority issued the bonds to refund the entire $4,740,000 of the outstanding ABAG 2001 Lease Revenue Bonds and $21,505,000 of the outsta nding 2002 A&B Lease Revenue Refunding Bonds. $19,315,000 of the par amount of bonds issued are secured by the Successor Agency to the Antioch Development Agency and are therefore excluded from the government-wide statement of net position.

Refer to Note 22 for disclosure regarding that portion. $3,840,000 of the par amount of bonds issued are an obligation of the City. The refunding reduced total debt service payments over the next 17 years by $1,117,618. This results in an economic gain (difference between the present value of debt service payments on the old and new debt) of $994,284.

Principal and interest payments on the lease revenue bonds are payable from any revenue lawfully available to the City for the purpose of payment of Base Rental Payments. The total principal and interest remaining to be paid on the bonds is $3,427,250. Principal and interest payments began in November 2015. (d) Debt Service Requirements – Business- type Activities As of June 30, 2021, annual debt service requirements of business-type activities to maturity are as follows:
68 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
Loans Payable
In 1984, the Department of Boating and Waterways provided a series of construction loans to the City and former Antioch Development Agency for the planning and construction of the Antioch Marina through the Harbors and Watercraft Revolving Fund. Principal and interest are due annually.

In February 2017, the City signed a loan agreemen t with the State Water Resources Control Board for a planning loan up to $1,000,000 for a Brackish Water Desalination Plant project. The final loan amount was $1,000,000. The loan bears interest at a rate of 1.6%, with a five year loan repayment period from 2019 to 2023. Principal and interest are due semi-annually.

In December 2020, the City of Antioch Public Financing Auto entered into an Installment Sale Agreement with Bank of the West to provide financing up to $1 5,000,000 for the Brackish Water Desalination Project.

As of June 30, 2021, the City has only drawn $3,038 ,068 of the available balance. The agreement has a floating per annum rate of interest equal to the Margin Rate Factor multiplied by the sum of 80% of the daily LIBOR rate plus .60% per annum. Principal and interest are due June 30, 2022.

Long Term Payable – Delta Diablo Recycled Water Program The City entered into a Joint Powers Agreement with Delta Diablo (the District) in November 2003 for the District to develop a recycled water program within City limits. As part of this agreement, the District would design, construct, own, operate and regulate all recycled water facilities to provide recycled water within the City of Antioch. The City would be responsible for 50% of the project cost, up to $5,000,000 in principal with associated interest, of a loan the District obtained from the State Water Resources Control Board (SWRCB) to complete the project. The project wa s completed in July 2011 with additional costs of $1,102,272 incurred over the amount financed through the SWRCB that were the responsibility of the City.

This additional amount was financed through a note payable to Delta Diablo at a rate of 4.25% payable monthly over 20 years. The City began paying a proportionate share of the project costs in December 2011 for the SWRCB loan and in July 2012 for the note payable. The total due at June 30, 2021 is $3,238,865 representing the total share of principal and interest outstanding on the SWRCB loan the District obtained and the principal of the note payable to Delta Diablo.
(e) Legal Debt Limit
As of June 30, 2021, the City's debt limit and legal de bt margin (15% of valuation subject to taxation) was $1,942,843,337.

NOTE 10 - NET POSITION/FUND BALANCES
(a) Net Position
The government-wide and proprietary fund financial statements utilize a net position presentation. Net position is categorized as net investment in capital assets, restricted and unrestricted.

Net Investment in Capital Assets - This category groups all capital a ssets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or impr ovement of these assets reduce the balance in this category.

Restricted - This category presents external restrictions imposed by creditors, grantors, contributors or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation. The following amounts of net position are restricted by enabling legislation: $119,664 pursuant to State Assembly Bill 1900 which restricts the use of funds for protection of tidelands areas; $94,796 pursuant to State Assembly Bill 1186 which restricts the use of funds for increasing disability access and compliance with construction-related accessibility requirements. 69 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
Unrestricted - This category represents the portion of net position of the City, not restricted for any project or other purpose.
(b) Fund Balances
Fund balances, presented in the governmental fund financial statements, represent the difference between assets and liabilities reported in a governmental fu nd. In fiscal year 2011, the City implemented the provisions of GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. GASB 54 establishes criteria for classifying fund balances into specifically defined classifications and clarifies definitions for governmental funds. Fund balances are classified into categories based upon the type of restrictions imposed on the use of funds.

As of June 30, 2021, components of fund balance are described below:
x Nonspendable – portion of net resources that cannot be spent because of its form (i.e., long term loans, prepaids).
x Restricted – portion of net resources that are limited in use by grantors, laws or enabling legislation. x Committed – portion of net resources that are limited to the use as established by formal action of the City Council. Committed fund balance can only be modified or rescinded by formal action of the City Council through resolution.
x Assigned – portion of net resources held for the use as established by the City Manager or his designee.

The City Council has granted this authority to the City Manager through resolution. x Unassigned – portion of net resources that represents amounts in excess of the other fund balance components. Only the General Fund can have a positive unassigned fund balance.

The City spends restricted fund balances first when expenditures are incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) amounts are available. Committed and assigned fund balances are considered to have been spent first before unassigned fund balances have been spent when expenditures are incurred for the purposes for which amounts in any of those unrestricted fund balance classifications could be used.
70 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
The following represents the components of fund balance for governmental funds:
71 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
The City has established a fund balance policy for the General Fund requiring that the minimum unassigned fund balance be at least 20% of General Fu nd operating revenues (including transfers). As of June 30, 2021, unassigned fund balance was 28% of total operating revenues.

NOTE 11 - PENSION PLANS OVERVIEW
The City of Antioch has three pension plans: Misc ellaneous Pension Plan; Sa fety Pension Plan; and Supplementary Retirement Plan. Information about each plan and its provisions follow in notes 12-14. A summary table of the plans related net pension liabilities and deferrals follows to aid in financial reporting reconciliation to the government-wide statements.

NOTE 12 - PENSION PLAN - MISCELLANEOUS
(a) General Information about the Miscellaneous Pension Plan Plan Description - All permanent non-safety employees are eligible to participate in the Miscellaneous Plan of the Public Employees' Retirement Fund (the Fund) of California Public Employees’ Retirement System (CalPERS). The Fund is an agent multiple-employer defined benefit plan administered by CalPERS that acts as a common investment and administrative agent for various local and state governmental agencies within the State of California. The fund provides retirement, disability, and death benefits based on the employees' years of service, age and final comp ensation. Employees vest after five years of service and may receive retirement benefits at the age of 55 for miscellaneous employees. These benefit provisions and all other requirements are established by State statute and City ordinance. 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. Copies of the Fund's annual financial report may be obtained from CALPERS' executive office: 400 P Street, Sacramento, CA 95814. A separate report for the City's plan within the Fund is not available.

Benefits Provided - CalPERS provides service retirement and disa bility 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 at age 50 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, Lump Sum, or the 1959 Survivor Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. 72 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
The Plans’ provisions and benefits in effect at June 30, 2021, are summarized as follows:

Miscellaneous Plan
Hire Date
Prior to November
9, 2007
On or After
November 9, 2007
and prior to
January 1, 2013
On or after
January 1, 2013
Benefit Formula 2.7% @ 55 2.7% @ 55 2.0% @ 62
Benefit Vesting Schedule 5 years of service 5 years of service 5 years of service Benefit Payments Monthly for life Monthly for life Monthly for life Retirement Age 50-55 50-55 52-67
Monthly Benefits, as a % of Eligible
Compensation 2.0%-2.7% 1.426%-2.418% 1.0%-2.5%
Required Employee Contribution
Rates
8% 8% 6.5%
Required Employer Contribution
Rates

12.809% 12.809% 12.809%
Required Unfunded Accrued
Liability Contribution
$4,177,340 $0 $0
Employees Covered – At June 30, 2021, the following employees were covered by the benefit terms for the Miscellaneous Plan:

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 Plan is determined annually on an actuarial basis as of Ju ne 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the cost 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 measurement period ending June 30, 2020 (the me asurement date), the City made $5,978,057 in contributions. Individual governmental and busine ss-type funds which provide for employee personnel costs are responsible for annual contributions and liquidating their respective share of the Miscellaneous Plan Net Pension Liability.
(b) Net Pension Liability – Miscellaneous Plan
The City’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The General Fund, individual non-major Special Revenue funds and Enterprise Funds which provide for employee personnel costs are responsible for liquidating their respective share of the Net Pension Liability. The net pension liability of the Plan is measured as of June 30, 2020, using an annual actuarial valuation as of June 30, 2019 rolled forward to June 30, 2020 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.
73 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
Actuarial Assumptions – The total pension liability in the June 30, 2019 actuarial valuation was determined using the following actuarial assumptions:

The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2019 valuation were based on the results of a 2017 actuarial experience study for the period 1997 to 2015. Further details of the Experience Study can found on the CalPERS website.

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 pr esented in a detailed report that can be obtained from the CalPERS website.

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 long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the presen t value of benefits was calculated for each fund.

The expected rate of return was set by calculating th e 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 the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent. 74 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
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.
(c) Changes in the Net Pension Liability
The change in the Net Pension Liability for the Miscellaneous Plan follows:
75 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
Sensitivity of the Net Pension Liability to Changes in the Discount Rate - The following presents the net pension liability of the City for the Miscellaneous Plan, calculated using the discount rate for the Plan, as well as what the Local Government’s net pens ion 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:

Pension Plan Fiduciary Net Position – Detailed information about the pension plan’s fiduciary net position is available in a separately issued CalPERS financial report. (d) Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2021, the City recogniz ed pension expense for the Miscellaneous Plan of $7,415,453. At June 30, 2021, the City reported defe rred outflows of resources and deferred inflows of resources related to pension from the following sources:
$6,552,551 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: (e) Payable to the Pension Plan At June 30, 2021, the City reported a payable of $146,550 for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2021. 76 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
NOTE 13 - PENSION PLAN - SAFETY
(a) General Information about the Safety Pension Plan
Plan Description - All qualified permanent and probationary safety employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employe r Defined Benefit Pension Pl an (Plan) administered by the California Public Employees' Retirement system (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay for benefits for any employer rate plan of the safety and miscellaneous pools.

Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors three rate plans for safety. Benefit provisions under the Plan are established by State statute and Local Government resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website. Copies of the Fund's annual financial report may be obtained from CALPERS' executive office: 400 P Street, Sacramento, CA 95814. A separate report for the City's plan within the Fund is not available.

Benefits Provided - CalPERS provides service retirement and disa bility 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 at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits are 10 years of service. The death benefit is one of the following: the Basic Death Benefit, Lump Sum, 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.

The Plans’ provisions and benefit tiers in effect at June 30, 2021, are summarized as follows:

Safety Plan
Hire Date
Prior to
September 14,
2012 (Classic)
On or After
September 14,
2012 and prior to
January 1, 2013
(Second Tier)
On or after
January 1, 2013
(PEPRA)
Benefit Formula 3% @ 50 3.0% @ 50 2.7% @ 57
Benefit Vesting Schedule 5 years of service 5 years of service 5 years of service Benefit Payments Monthly for life Monthly for life Monthly for life Retirement Age 50 50 50-57
Monthly Benefits, as a % of Eligible
Compensation 3.0% 3.0% 2.0%-2.7%
Required Employee Contribution Rates 9% 9% 13.75%
Required Employer Contribution Rates 25.540% 24.303% 13.884% Required Unfunded Accrued Liability
Contribution
$4,047,609 $0 $0
77 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
For the measurement period ending June 30, 2020 (the measurement date), the contributions recognized as part of pension expense for the Safety Plan were $7,156,622. (b) Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions – Safety Plan
As of June 30, 2021, the City reported net pension liabilities for its proportionate shares of the net pension liability of the Safety Plan as follows:

Proportionate Share of
Net Pension Liability
Total Safety Net Pension Liability $62,022,849
The City’s net pension liability for the Safety Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2020, and the total pension liability was determined by an actuarial valuation as of June 30, 2019 rolled forward to June 30, 2020 using standard update procedures. In determining the City’s rate plan ’s proportionate share of the net pension liability, the total pension liability using the output from the Actuarial Valuation System and the fiduciary net position provided by CalPERS’ Financial Office are first determined for the individual rate plans and the risk pool as a whole on the Valuation Date. The first calculation uses the risk pool’s total pension liability and fiduciary net position at the Valuation Date to determine the net pension liability at the Valuation Date.

Using standard actuarial roll forward methods, the risk pool’s total pension liability is then computed at the Measurement Date. The fiduciary net position is th en determined by the CalPERS’ Financial Office at the Measurement Date. Next, the individual employer rate plans’ share of the total pension liability, fiduciary net position and net pension liability are calculated at the Valuation Date. Using the individual employer rate plan’s share of the risk pool tota l pension liability and fiduciary net position, the proportionate shares of the total pension liability and fiduciary net position are determined for each employer rate plan. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2019 and 2020 are as follows:

Safety Plan
Proportion – June 30, 2019 .55950%
Proportion – June 30, 2020 .57004%
Change – Increase (Decrease) .01055%
For the year ended June 30, 2021, the City recognized pension expense of $10,616,986. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
78 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
$7,856,353 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 end 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:

Year Ended
June 30
2022 $1,476,647
2023 2,302,337
2024 1,605,429
2025 675,434
Actuarial Assumptions – The total pension liability in the June 30, 2019 actuarial valuation was determined using the following actuarial assumptions:

The mortality table used was developed on CalPERS-specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on CalPERS website.

Discount Rate - The discount rate used to measure the total pension liability was 7.15% for the 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 disc ount 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 “GASB Crossover Testing Report” th at 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. 79 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
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 long-term (11+ 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 th e one calculated using both short-term and long-term returns. The expected rate of return was then set equi valent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

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.

Sensitivity of the Net Pension Liability to Changes in the Discount Rate - The following presents the City’s proportionate share of the net pension liability of the plan, calculated using the discount rate for the 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:

Pension Plan Fiduciary Net Position – Detailed information about the pension plan’s fiduciary net position is available in a separately issued CalPERS financial report. (c) Payable to the Pension Plan
At June 30, 2021, the City reported a payable of $210,297 for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2021. 80 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
NOTE 14 - SUPPLEMENTARY RETIREMENT PLAN
(a) General Information about the Police Supplementary Retirement Plan and Benefits Provided Employees are eligible to receive benefits under this plan if he or she meets the requirements under one of the three tiers of the plan. The fund is an agent mu ltiple-employer defined benefit plan established under Section 401 (a) and tax-exempt under Section 501 (a) of the Internal Revenue Code of 1986 and meets the requirements of a pension trust under California Go vernment Code Sections 53215-53224. The trust is maintained by Public Agency Retirement Services (PARS) and provides for retirement, survivor continuance, pre-retirement disability and pre-retire ment death benefits based upon the tier the member qualifies within. The plan is closed. Employee vesting is determined within each tier:
x Tier I – Designated eligible employee by Plan Ad ministrator that has terminated from employment and applied for benefits under plan vest immediately.
x Tier II – Vest after five years of employment.
x Tier III – Employee vested if a full time Sworn Police Officer on or after September 1, 2007 and has terminated employment and concurrently retires under a service, disability or industrial disability retirement under CALPERS prior to December 31, 2012.

These benefit provisions and all other requirements ar e established by State Statute and City ordinance.

Copies of the Fund’s annual financial report may be obtained from PARS office: P.O. Box 12919, Newport Beach, CA 92658-2919. A separate report for the City’s plan within the fund is not available.

The Plans’ provisions and benefits in effect at June 30, 2021, are summarized as follows:

Supplementary Plan
Effective Date
Tier 1
September 1, 2007
Tier II
September 1,
2007
Tier III
September 1,
2007
Benefit Formula Amount set forth
on Schedule A of
Plan Documents –
no employees in
this Tier
9% of CalPERS
3% @50 benefit
and not more
than 8.1% of
Final
Compensation
9% of CalPERS
Disability benefit
and not more
than 8.1% of
Final
compensation
Benefit Vesting Schedule Designated by
Plan
Administrator
5 years of service Disability
retirement
directly from
City under
CalPERS
Benefit Payments Monthly for life Monthly for life Monthly for life Retirement Age 50-55 50 50
Monthly Benefits, as a % of Eligible
Compensation 2.0%-2.7% 1.426%-2.418% 1.0%-2.5%
Required Employee Contribution
Rates
0% 0% 0%
Required Employer Contribution
Rates
Pay as you go Pay as you go Pay as you go
81 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
Employees Covered – At June 30, 2021, the following employees were covered by the benefit terms for the Supplementary Plan:

Supplementary Plan
Inactive employees or beneficiaries currently receiving benefits 13 Inactive employees entitled to but not yet receiving benefits 0 Active employees 0
Total 13
Contributions – There is no requirement imposed by PARS to contribute any amount beyond the pay as you go contributions. For the fiscal year 2021, the Ci ty made no pay as you contributions as the plan was fully funded at June 30, 2021. Contributions to the plan are made by the General Fund. (b) Net Pension Liability
The City’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The General Fund is responsible for liquidating the Net Pension Liability for the Plan. The net pension liability of the Plan is measured as of June 30, 2021, using an annual actuarial valuation as of June 30, 2019 rolled forward to June 30, 2021 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.

Actuarial Assumptions – The total pension liability in the June 30, 2019 actuarial valuation was determined using the following actuarial assumptions:

The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2019 valuation were based on the results of an actuarial experience study for the period 1997 to 2015 for CalPERS.

Further details of the Experience Study can found on the CalPERS website.

Discount Rate - The discount rate used to measure the total pension liability at June 30, 2021 was 5.25% for the Plan based upon the S&P Municipal Bond 20 Year High Grade Rate Index.

According to Paragraph 30 of Statement 68, the long-term discount rate should be determined without reduction for pension plan administrative expense. The long-term expected rate of return was based upon the S&P Municipal Bond 20 Year High Grade Rate Inde x as selected by the City and is not reduced for administrative expenses. All of the plan’s PARS assets are invested in a moderately conservative portfolio with a target asset allocation of 30% equity, 65% fixed income and 5% cash. 82 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
(c) Changes in the Net Pension Liability
The change in the Net Pension Liability for the Supplementary Plan follows:

Sensitivity of the Net Pension Liability to Changes in the Discount Rate - The following presents the net pension liability of the City for the Supplementar y Plan, calculated using the discount rate for each Plan, as well as what the Local Government’s net pens ion 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:

Pension Plan Fiduciary Net Position – Detailed information about the pension plan’s fiduciary net position is available in a separately issued PARS financial report. 83 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
(d) Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2021, the City recogniz ed pension income for the Supplementary Plan of $16,043. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pension from the following sources:

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

Year Ended
June 30
2022 $(15,168)
2023 (24,012)
2024 (20,587)
2025 (20,181)
(e) Payable to the Pension Plan
At June 30, 2021, the City did not report a payable for an amount outstanding amount of contributions to the pension plan required for the year ended June 30, 2021.

NOTE 15 - PENSION PLAN – DEFINED CONTRIBUTION
The contributes to one of three different defined cont ribution pension plans for its full-time employees in the Management and Confidential Bargaining Units. Employees may elect to enroll in either National Deferred Compensation, Mission Square or CalPERS 45 7 deferred compensation plan (“Plan”). All plans are administered by the respective contracting plan agencies. Benefit terms, including contribution requirements, for the Plan are established and may be amended by the City Council. The City is required to contribute a percentage of annual base salary or a flat amount, to individual employee accounts for each participating employee. Contribution levels are as follows by employee bargaining unit:

Bargaining Unit City Contribution
Management Unit – Executive Management 5% annual base pay Management Unit – Senior/Mid Management 2% annual base pay Confidential Unit $75 month
Employees are permitted to make contributions up to applicable Internal Revenue Code limits. For the year ended June 30, 2021, employee contributions totaled $182,306, and the City recognized pension expense of $164,456.

Employees are immediately vested in their own, and City, contributions and earnings on those contributions.

The City had no liability to the Plan at June 30, 2021. 84 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
NOTE 16 - OTHER POST EMPLOYMENT BENEFITS (OPEB) PLANS OVERVIEW The City of Antioch has three OPEB plans: Management Plan; Miscellaneous Plan; and Police Plan.

Information about each plan and its provisions follow in note 17. A summary table of the plans related net OPEB liabilities and deferrals follows to aid in fina ncial reporting reconciliation to the government-wide statements.

NOTE 17 - OTHER POST EMPLOYMENT BENEFITS (OPEB)
(a) Medical After Retirement Plan Trust
Plan Description – The City provides postretirement medical benefits to all eligible employees and their surviving spouses under the provisions of three formal City-sponsored plans (Management Plan, Miscellaneous Plan, and Police Plan). The effective date varies based upon the employee's classification and related memorandum of understanding (MOU). For all employees who retire from service with at least 10 years of service (either regular retirement or disability retirement), the City shall pay a portion of their medical premiums based on their respective MOU currently in effect. The plans include an implicit subsidy for coverage prior to coverage under Medicare. Payments are reduced when the retiree or surviving spouse is eligible for Medicare. The three City-sponsored plans are closed to new entrants. The City's contributions are advanced-funded on an actuarially determined basis and recorded in the Agent Multiple-Employer CalPERS Trust (CERBT). The CERBT is a Section 115 Trust set up for the purpose of receiving employer contributions that will prefund health and other post employment benefit costs for retirees and their beneficiaries. The CERBT accounts for the separate plans in one master trust account for the City with three subgroups, one for each plan. Assets of each plan are restricted to pay for benefits of those plan members or beneficiaries only. The CERBT is administered by CalPERS, and is managed by an appointed board not under the control of the City Council. The trust meets all criteria as prescribed by GASB 75. The trust is not considered a component unit by the City and has been excluded from these financial statements.

Employees Covered - As of the June 30, 2019 actuarial valuation, the following current and former employees were covered by the benefit terms of the three City-sponsored plans:
85 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
The City makes contributions to the CERBT based on a p e r c e n t a g e o f a c t i v e employee payroll in governmental and business-type funds. The General Fund, individual non-major Special Revenue funds and Enterprise Funds which provide for employee personnel costs are responsible for liquidating their respective share of the Net OPEB Liability.

Contributions - There is no requirement imposed by CalPERS, to contribute any amount beyond the pay- as-you-go contributions. The cost of monthly insurance premiums may be shared between the retiree and the City. The cost sharing varies depending on: date of hire; the dependent status; and plan selected. A minimum employer monthly contribution requirement is established and may be amended by the CalPERS Board of Administration and applicable laws. Within the parameters of the law, individual contracting agencies, such as the City, are allowed to establish and amend the level of contributions made by the employer towards the monthly cost of the plans. Ch anges to the employer contribution amount towards retiree benefits are recorded in a resolution adopted by the City Council. Beginning in fiscal year 2020, the City’s annual contributions are based on an amount to cover the pay-as-you-go cost of benefits provided, with contributions in excess of that amount to meet the actuarial determined contribution. For the fiscal year ended June 30, 2021, the City’s cash contribution to the plans were as follows:

OPEB Plan Fiduciary Net Position – CalPERS issues a publicly available fiduciary net position by employer that may be obtained from CalPERS, 400 Q Street, Sacramento, CA 95811. (b) Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2020 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2019 that was rolled forward to determine the June 30, 2020 total OPEB liabil ity based on the following actuarial methods and assumptions:

Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.50%
Projected Salary Increase 3.00%
Investment Rate of Return 6.90%
Mortality MacLeod Watts Scale 2018
applied generationally
Participants Valued No future entrants
Healthcare Trend 6.50% in 2021 to 4% by 2076
Demographic actuarial assumptions used in the June 30, 2019 valuation were based on the results of a 2017 actuarial experience study for the period 1997 to 2015 for CalPERS except for a different basis used to project future mortality rates. Mortality rates used were those published by CalPERS, adjusted to back out 15 years of Scale MP 2016 to central year 2015. Furt her details of the Experience Study can found on the CalPERS website.
86 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
The long-term expected rate of return on OPEB 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 OPEB plan investment expense and inflation) are developed for each major asset class. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Discount Rate – The discount rate used to measure the total OPEB liability was 6.90%. The projection of cash flows used to determine the discount rate assume d that the City will contribute the full actuarial determined contribution. When sufficient contributions to the trust are made in order to prefund the OPEB liabilities, GASB75 allows the use of a rate up to the expected rate of return of the trust.

Sensitivity of the Net OPEB Liability to Changes in the Discount Rate – The following presents the net OPEB liability of the plans if they were calculated using a discount rate that is one percentage point lower or one percentage point higher that the current rate, for the measurement period ended June 30, 2020:

Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates – The following presents the net OPEB liability of the plans if they we re calculated using health care cost trend rates that are one percentage point lower or one percentage poin t higher that the current rate, for the measurement period ended June 30, 2020:
87 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
(c) Changes in the OPEB Liability
The changes in the net OPEB liability for the plans are as follows:
88 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
(d) Recognition of Deferred Inflows and Deferred Outflows of Resources Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amount are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categori zed as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. (e) OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2021, the City recognized total OPEB income of $2,158,314. As of the fiscal year ended June 30, 2021, the City reported deferred outflows and inflows of resources related to OPEB from the following sources:
89 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
The $887,924 reported as deferred outflows of resources related to Management Plan contributions subsequent to the June 30, 2020 measurement date wi ll be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2022. Other amounts reported as deferred inflows of resources related to OPEB will be recognized in expense as follows:

The $1,133,631 reported as deferred outflows of re sources related to Miscellaneous Plan contributions subsequent to the June 30, 2020 measurement date wi ll be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2022. Other amounts reported as deferred inflows of resources related to OPEB will be recognized in expense as follows:
90 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
The $1,518,004 reported as deferred outflows of resources related to Police Plan contributions subsequent to the June 30, 2020 measurement date will be recogn ized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2022. Other amounts reported as deferred inflows of resources related to OPEB will be recognized in expense as follows:
(f) Medical After Retirement Plan Account
Employees hired after September 1, 2007 are not eligible for post employment medical benefits as defined in the previous plan. The City has created a medica l after retirement program in which the City will contribute 1.5% of the employee’s base monthly salary into an account established for the employee to be used for future medical benefits. This plan is being administered by Operating Engineers Local 3. The City will match an additional amount of up to 1.0% of the employee contribution, for a total City contribution not to exceed 2.5%. Employees have the right to their individual plan upon separation of employment. As of June 30, 2021, there were 224 participants in the plan. During the year, the City contributed $404,693 towards employee accounts.

NOTE 18 - RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disaster. The City currently reports its risk management activities in its General Fund and Loss Control Internal Service Fund.

The City participates in the Municipal Pooling Authority (MPA), a joint powers agency (risk-sharing pool) established to provide an independently managed se lf-insurance program for members. The purpose of MPA is to spread the adverse effect of losses among the member agencies and to purchase excess insurance as a group, thereby reducing its expense.
91 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
The City's deductibles and maximum coverage follow:

The City contributes its pro rata share of anticipated losses to a pool administrated by MPA. Should actual losses among participants be greater than the anticipa ted losses, the City will be assessed retrospectively its pro rata share of that deficiency. Conversely, if the actual losses are less than anticipated, the City will be refunded its pro rata share of the excess. The City paid premiums of $3,449,561 during the year ended June 30, 2021. MPA has obtained excess general liabil ity coverage in the amount of $28,000,000 for total coverage of $29,000,000 through participation in the California Joint Powers Risk Management Association.

MPA has also purchased excess property damage coverage through various commercial carriers. Only one settled claim, totaling $2,050,000 in FY20, exceeded excess liability coverage in the past three fiscal years.

Claims expenditures and liabilities are reported when it is probable that a loss has occurred and the amount of that loss can be reasonably estimated and includes incremental claim expenses. Allocated and unallocated claims adjustment expenditures are included in the liability balance. These losses include an estimate of claims that have been incurred but not re ported. The claim liability balances at June 30, 2021 are discounted at 2.0%. This liability is the City's best estimate based on available information. Changes in the reported liability resulted from the following:

NOTE 19 - SERVICE CONCESSION ARRANGEMENT FOR GOLF COURSE In 1982, the City entered into an agreement with An tioch Public Golf Course, Inc., (Corporation) under which the Corporation will operate, manage and collect user fees from the Lone Tree Golf Course through 2033. The Corporation’s sole purpose is to efficiently operate the golf course so that excess revenues may be returned to the course for improvements to the course and its related facilities and encourage the public to play golf in the City. The Corporation is not requir ed to share any percentage of its revenues with the City. Since the inception of the agreement, the City has financed improvements to the existing facility with the issuance of ABAG Lease Revenue Bonds. The Corpor ation reimburses the City for the cost of annual debt service on the bonds and a corresponding revenue amount is recognized for these repayments. The City reports the golf course and improvements as capital assets with a carrying value of $8,524,362. As the assets are required to be returned to the City at th e end of the agreement in their original condition, the assets are not being depreciated.
92 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
NOTE 20 - JOINTLY GOVERNED ORGANIZATIONS
(a) Contra Costa County Home Mortgage Finance Authority The City and Contra Costa County are members of the Contra Costa Home Mortgage Financing Authority (Home Mortgage). The Home Mortgage issued 1984 Home Mortgage Revenue Bonds for the purpose of facilitating the financing of low-income home mortgages in the City and County. The City made no contributions to the Home Mortgage during the fiscal year ended June 30, 2021. The Home Mortgage is g o v e r n e d b y a b o a r d c o n s i s t i n g o f r e p r e s e n t a t i v es of the County and City. The board controls the operations and finances of the Authority, independent of influence by the City. Therefore, the Home Mortgage is excluded from the City's reporting entity. The Home Mortgage's financial statements are available by contacting the Contra Costa County Community Development Department, 651 Pine Street, Martinez, CA 94553-1229, 925-646-4208.

NOTE 21 - COMMITMENTS AND CONTINGENCIES
(a) Grants
The City participates in Federal and State grant programs. These programs have been audited by the City's independent auditors in accordance with the provisio ns of the Federal Single Audit Act Amendments of 1996, and applicable Federal and State requirements. No cost disallowances were proposed as a result of these audits; however, these programs are still subject to further examination by the grantors and the amount, if any, of expenditures which may be disall owed by the granting agencies cannot be determined at this time. The City expects such amounts, if any, to be immaterial. (b) Pending Litigation
The City is a defendant in a number of lawsuits, which have arisen in the normal course of business. While substantial damages are alleged in some of these actions, their outcome cannot be predicted with certainty.

In the opinion of the City Attorney, these actions when finally adjudicated will not have a material adverse effect on the financial position of the City.
(c) Construction Commitments
Among the significant construction commitments were $3,614,519 towards pavement projects, $3,777,030 towards Water Treatment Plant Disinfection improvements, and $10,528,034 towards the Brackish Water Desalination Plant.

NOTE 22 - SUCCESSOR AGENCY TRUST FOR ASSETS OF THE FORMER REDEVELOPMENT AGENCY (a) Redevelopment Dissolution
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

The Bill provides that upon dissolution of a redevelopment agency, either the City or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 24, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of City resolution number 2012/07.
93 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligati ons or commitments. Subject to the control a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

Successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on en forceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

The Bill directs the State Controller of the State of Ca lifornia to review the propriety of any transfers of assets between the redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill. The State Controller conducted the review of the former Antioch Development Agency in late August 2013.

Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligations payable by the successor agency trust under the requirements of the Bill. The City’s position on this issue in not a position of settled law and there is considerable legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue unfavorably to the City. In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.

The assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (private- purpose trust fund) in the financial statements of the City as the activities are under control of an Oversight Board which is comprised of seven members, five of which represent taxing entities, one member is a former redevelopment agency employee and one member is appointed by the Mayor. The State of California Department of Finance has final approval of all actions of the Successor Agency. The City provides administrative services to the Successor Agency to wind down the affairs of the former Antioch Development Agency.
(b) Capital Assets
In December 2015, the California State Department of Finance approved a Long Range Property Management Plan of the Successor Agency. As part of this approved plan, any assets of the Successor Agency deemed for “Governmental Use” or “Future Development” were approved to be transferred to the City with three properties remaining with the Successor Agency that will be sold in the future.

Capital asset activity for the year ended June 30, 2021 was as follows:
94 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
(c) Long-Term Obligations
The Successor Agency is responsible for two outstanding bonds of the former redevelopment agency and one bond of the Antioch Public Financing Authority. Although issued by the Antioch Public Finance Authority, repayment for a portion of the 2015A Lease Revenue Refunding Bonds is pledged for repayment by the former Antioch Development Agency therefore the associated liability has been transferred to the Successor Agency Trust.

Changes in long-term obligations for the year ended June 30, 2021 are as follows:
(1) Long-Term Debt Composition
A description of the bonds, including a schedule of changes in long term obligations and debt service requirements to maturity follows.
(2) Long-Term Obligation Activity
The Successor Agency’s outstanding bonds from direct placement related to fiduciary activities of $923,420 are secured by tax increment revenues received by the former Antioch Development Agency, now the Successor Agency. The bonds were purchased in enti rety and directly placed with the State Water Resources Control Board to finance a project within the redevelopment area. The bonds contain a provision that in the event of default, the bond trustee, upon written request of the Owners of not less than 25% in aggregate of bonds then outstanding, shall declare all principal and interest due and payable immediately. 95 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
(3) Debt Service Requirements
As of June 30, 2021, annual debt service requirements of governmental activities to maturity are as follows:

On February 11, 2015, the Antioch Public Financing Authority (Authority) issued $23,155,000 in Lease Revenue Refunding Bonds (Municipal Facilities Project), Series 2015A with interest rates ranging between 2% and 5%. The Authority issued the bonds to refund the entire $4,740,000 of the outstanding ABAG 2001 Lease Revenue Bonds and $21,505,000 of the outsta nding 2002 A&B Lease Revenue Refunding Bonds. $19,315,000 of the par amount of bonds issued are secured by the Successor Agency to the Antioch Development Agency. $3,840,000 of the par amount of bonds issued are an obligation of the City and discussed in Note 9. The refunding reduced total de bt service payments over the next 18 years by $6,279,686. This results in an economic gain (difference between the present value of debt service payments on the old and new debt) of $5,314,114.

Interest payments and bond retirements are serviced by revenues generated by the tax increment from the former redevelopment agency. Contra Costa County remits funds from the Redevelopment Property Tax Retirement Trust Fund to the Successor Agency to pay enforceable obligations of the former agency every six months.

On September 24, 2009, the Antioch Development Agency issued $2,080,841 in Tax Allocation Bonds with an interest rate of 2.6%. The bonds were issued to finance the Markley Creek Project within the redevelopment area. Interest payments and bond retirements are serviced by revenues generated by the tax increment from the former redevelopment agency. Contra Costa County remits funds from the Redevelopment Property Tax Retirement Trust Fund to the Successor Agency to pay enforceable obligations of the former agency every six months.

NOTE 23 - PRIOR PERIOD ADJUSTMENT
The Water Fund restated beginning net position to account for an existing note payable to Delta Diablo in the amount of $768,898 that the City pays through its monthly water bill. Net position for the Water Fund was restated from $137,652,148 to $136,883,250 in the proprietary fund financial statements. In addition, the beginning net position for the business-type activities in the government-wide statements was restated from $211,981,945 to $211,213,047.

Due to the implementation of GASB Statement 84, beginning net position of the custodial funds on the fiduciary fund statements was restated to $379,077 from $0. 96 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2021
NOTE 24 - COVID-19 PANDEMIC
During December 2019, the Novel Corona Virus Disease (COVID-19) was discovered. The COVID-19 was subsequently declared a world-wide pandemic by the World Health Organization on March 11, 2020. On March 4, 2020, California State Governor Gavin Newsom proclaimed a State of Emergency as a result of the threat of the COVID-19 in the State of California, leading to the Contra Costa County Health Officer issuing a stay-at-home directive on March 16, 2020. This halted all business within Contra Costa County outside of essential activities.

Fortunately, the City Council did not have to amend the fiscal year 2021 General Fund budget for any decrease in sales tax revenues as collections prior to the pandemic were already exceeding projections and negated any declines projected by the City’s sales tax advisors. Actual sales tax revenues for the year were $2,556,917 higher than budgeted. The City is not a tourist destination and does not rely on transient occupancy taxes (TOT) as a large source of revenue, although fiscal year 2021 did close with slightly higher TOT than projected.

Other non-tax revenues, such as cannabis fees, are trending upward to. Building permit revenue continues to stay strong as the demand for real estate in the City has remained high.

The City received $10,775,450 in American Rescue Pl an Act funding from the De partment of Treasury in fiscal year 2021 to address financial impacts the City, its residents and its businesses will be incurring related to the pandemic. The City will be receiving another allocation of $10,775,450 in 2022. Thus far, the City has not allocated funding until more public input is obtained and a final ruling of eligible uses is issued by the Department of Treasury.
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98 REQUIRED SUPPLEMENTAL INFORMATION
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100
City of Antioch
Required Supplementary Information
Budgetary Comparison Schedule
For the Fiscal Year Ended June 30, 2021
Schedule of Revenues and Transfers In - General Fund
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
FUNCTION/ACTIVITY:

TAXES
Property secured 12,503,385$ 12,439,044$ 12,412,390$ (26,654)$ Property in lieu of VLF 9,015,916 8,898,578 8,898,578 - Property unsecured 320,000 340,000 363,328 23,328
Property other 700,000 700,501 935,564 235,063
Sales and use tax 16,144,716 17,590,000 18,624,550 1,034,550 Sales and use tax - Measure C - 111,368 118,649 7,281
Sales and use tax - Measure W 15,706,984 17,942,514 19,485,295 1,542,781 Motor vehicle in-lieu 50,000 82,526 82,526 -
Transient lod
ging tax 145,000 145,000 205,415 60,415
Franchises - other 9,200 58,275 58,275 -
Franchises - gas 871,000 1,208,842 1,208,842 -
Franchises - electric 471,925 545,846 545,846 -
Franchises - cable tv 1,500,000 1,250,000 1,227,035 (22,965) Franchises - garbage 1,105,680 1,300,000 1,276,803 (23,197) Business license tax (Gross Receipts) 3,750,000 3,804,400 3,909,189 104,789 Property transfer tax 535,000 680,000 702,816 22,816
Total taxes 62,828,806 67,096,894 70,055,101 2,958,207

LICENSES AND PERMITS
Bicycle License - 6 6 -
Building permits 1,150,000 2,340,000 2,775,820 435,820
Street & curb permits 120,000 275,000 288,650 13,650
Wide vehicle/overload 10,000 12,000 13,424 1,424
Technology fee 28,000 45,000 51,253 6,253
Energy Inspection Fee 28,000 45,000 51,205 6,205
Pool Safety Fee 500 1,300 1,934 634
Accessibility Fee (Non-Resident) 2,500 2,300 2,746 446
Green Bldg Verification & Compliance 45,000 180,000 238,913 58,913 Total licenses and permits 1,384,000 2,900,606 3,423,951 523,345

FINES AND PENALTIES
Vehicle code fines 115,000 100,000 77,290 (22,710)
Non-traffic fines 20,000 100 90 (10)
Total fines and penalties 135,000 100,100 77,380 (22,720)

INVESTMENT INCOME AND RENTALS
Investment income 85,000 85,000 219,784 134,784
Rent and concession
s 490,000 535,000 568,355 33,355
Total investment income and rentals 575,000 620,000 788,139 168,139

REVENUE FROM OTHER AGENCIES
Homeowners property tax relief 80,000 80,000 76,958 (3,042) P.O.S.T. reimbursements 12,000 24,923 49,341 24,418
AB109 Revenue 141,149 - - -
State mandated reimbursements - 107 72,626 72,519
Grant reimbursements 55,827 878,64 7 827,704 (50,943)
Total revenue from other agencies 288,976 983,67 7 1,026,629 42,952 (Continued)
101
City of Antioch
Required Supplementary Information, Continued
Budgetary Comparison Schedule
For the Fiscal Year Ended June 30, 2021
Schedule of Revenues and Transfers In - General Fund
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
FUNCTION/ACTIVITY, Continued:

CURRENT SERVICE CHARGES
Administrative services 35,000 46,000 47,468 1,468
Special police services 1,361,345 100,000 173,03 7 73,037 False alarm fees 150,000 155,000 194,456 39,456
Plan checking fees 765,000 730,000 691,404 (38,596)
Planning fees 180,000 200,000 238,721 38,721
Inspection fees 600,000 800,000 844,608 44,608
Special public works services 500 500 4,937 4,437
Other service charges 25,400 34,400 42,050 7,650
Cannabis Fees - 1,500,000 1,453,579 (46,421)
Assessment fees 625,000 625,000 578,544 (46,456)
Billings to Department 268,246 273,674 269,129 (4,545)
Total current service charges 4,010,491 4,464,574 4,537,933 73,359

OTHER REVENUES
Miscellaneous revenue 618,000 2,705,220 1,368,065 (1,337,155)

OTHER FINANCING SOURCES
Transfers in:

Gas Tax Fund 1,010,000 1,010,000 1,010,000 -
Pollution Elimination 246,006 246,006 222,31 7 (23,689) Street Impact 1,534,580 1,633,525 1,633,525 -
Street Light and Landscape
Maintenance Districts 232,401 253,493 247,808 (5,685) Supplementary Law Enforcement Grant 225,000 360,000 319,163 (40,837) Local Law Enforcement Block Grant 55,000 69,958 71,997 2,039 Traffic Safety 85,000 195,000 195,000 -
CFD 2016-01 Police Protection 100,000 100,000 100,000 - CFD 2018-02 Police Protection 100,000 99,000 99,000 -
Total transfers in 3,587,987 3,966,982 3,898,810 (68,172) Total other financing sources 3,587,987 3,966,982 3,898,810 (68,172) Total general fund revenues and
other financing sources 73,428,260$ 82,838,053$ 85,176,008$ 2,337,955$ (Concluded)
102
City of Antioch
Required Supplementary Information, Continued
Budgetary Comparison Schedule
For the Fiscal Year Ended June 30, 2021
Schedule of Expenditures and Transfers Out - General Fund Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
FUNCTION/ACTIVITY:

City Council 76,018$ 21,646$ 14,312$ 7,334$ City Attorney 498,362 1,116,765 1,377,001 (260,236)
City Manager 1,282,329 1,663,270 1,035,126 628,144
City Clerk 496,642 563,914 443,295 120,619
City Treasurer 262,246 266,281 261,672 4,609
Human Resources 862,403 928,571 846,585 81,986
Economic Development 1,502,537 1,287,804 760,740 527,064 Finance 1,779,552 1,554,843 1,436,108 118,735
Non-Departmental 3,718,496 3,221,614 3,560,716 (339,102) Total general government 10,478,585 10,624,708 9,735,555 889,153

PUBLIC WORKS
Maintenance Administration 166,992 171,809 63,393 108,416 Street Maintenance 2,260,978 2,986,042 2,175,631 810,411 Engineering and Land Development 1,352,910 1,653,039 1,710,253 (57,214) Signal & Street Lighting 823,500 972,500 945,719 26,781 Facilities Maintenance 742,444 1,194,070 731,788 462,282 Park Maintenance 1,776,554 1,836,494 1,501,859 334,635
Median and General Landscape 656,207 1,192,885 931,829 261,056 Capital Improv/Engineering Administration 320,381 261,192 186,385 74,807 Work Alternative 203,312 208,130 146,243 61,887
Total public works 8,303,278 10,476,161 8,393,100 2,083,061

PUBLIC SAFETY
Administration 5,485,084 6,451,26 7 5,985,408 465,859
Police Cadets 12,156 4,156 8,384 (4,228)
Prisoner Custody 583,541 831,861 667,494 164,367
Community Policing 25,313,789 25,645,263 25,396,940 248,323 Police Services - Measure C Funded - 111,368 118,649 (7,281) Traffic Division 710,404 1,437,623 1,373,943 63,680
Investigation 6,529,964 5,466,194 5,163,314 302,880
Special Operations Unit 1,490,544 1,481,822 1,444,638 37,184 Communications 4,028,069 3,991,449 3,792,684 198,765
Emergency Services 70,622 198,478 161,465 37,013
Community Volunteer 73,935 94,689 100,400 (5,711)
Facility Maintenance 553,574 555,400 499,349 56,051
Total public safety 44,851,682 46,269,570 44,712,668 1,556,902

PARKS AND RECREATION
Community Services - 221,655 155,895 65,760
Total parks and recreation - 221,655 155,895 65,760
(Continued)
103
City of Antioch
Required Supplementary Information, Continued
Budgetary Comparison Schedule
For the Fiscal Year Ended June 30, 2021
Schedule of Expenditures and Transfers Out - General Fund Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)

COMMUNITY DEVELOPMENT
Land Planning Services 1,166,716 1,265,819 1,328,440 (62,621) Code Enforcement 2,322,779 2,033,743 1,910,422 123,321
Building Inspection 1,205,054 1,372,506 1,375,063 (2,557) Total community development 4,694,549 4,672,068 4,613,925 58,143 Total current expenditures 68,328,094 72,264,162 67,611,143 4,653,019

CAPITAL OUTLAY
Public Works:

Engineering and Land Development 35,000 35,000 - 35,000 Public Safety:

Administration - 461,956 364,091 97,865 Community Policing 725,000 770,776 400,163 370,613
Communications - 15,030 14,576 454 Community Development:

Building Inspection - 225,000 - 225,000 Code Enforcement - 45,000 - 45,000
Parks and Recreation:

Community Services -3 ,3353 ,335 -
Total capital outlay 762,000 1,556,09 7 782,165 773,932 OTHER FINANCING USES:

Transfers out:

Animal Control 1,758,890 1,696,485 1,312,714 383,771
Recreation 3,030,382 3,530,032 2,972,346 557,686
Downtown Street Light & Landscape District 363,000 567,800 511,000 56,800 Capital Project 115,000 1,759,075 1,759,075 -
ABAG/2015 Lease Revenue 345,273 345,222 345,213 9
Honeywell Capital Lease 3,212 3,200 3,200 -
Total transfers out 5,615,757 7,901,814 6,903,548 998,266 Total general fund expenditures and
other financing uses 74,705,851$ 81,722,073$ 75,296,856$ 6,425,217$ (Concluded)
104
City of Antioch
Budgetary Comparison Schedule
American Rescue Plan Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Schedule of Revenues and Expenditures - Special Revenue Fund - American Rescue Plan Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES:

Investment income and rentals -$ 2,500$ 47,121$ 44,621$ Revenues from other agencies - 10,775,450 - (10,775,450) Total revenues - 10,777,950 47,121 (10,730,829) EXPENDITURES:

Current:

General Government - 250 2,877 (2,627) Total expenditures - 250 2,877 (2,627) REVENUES OVER (UNDER) EXPENDITURES - 10,777,700 44,244 (10,733,456) Net change in fund balances -$ 10,777,700$ 44,244 (10,733,456) $ FUND BALANCES:

Beginning of year -
End of year 44,244$
105
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan As of June 30, 2021
Last 10 Years*

SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS Continued
106
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan As of June 30, 2021
Last 10 Years*
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS (Continued) Continued
107
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan As of June 30, 2021
Last 10 Years*
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS (Continued) Notes to Schedule:

Benefit changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after June 30, 2014. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit.

Changes in assumptions: For 2015, the discount rate was changed from 7.5% (net of administrative expense) to 7.65% and for 2017, the discount rate was changed from 7.65% (net of administrative expense) to 7.15%. *Fiscal year 2015 was the 1
st year of implementation, therefore only seven years are shown. 108
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan As of June 30, 2021
Last 10 Years*

SCHEDULE OF CONTRIBUTIONS
*Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown. 109
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
Public Safety Employees Retirement System,
Cost-Sharing Multiple-Employer Defined Benefit Pension Plan As of June 30, 2020
Last 10 Years*
SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY Notes to Schedule:

Benefit changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after June 30, 2014 as they have minimal cost impact. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit.

Methods and assumptions used to determine 2021 contributions:

Actuarial Cost Method Entry Age Normal Cost
Amortization Method/Period Level percent of payroll, closed Asset Valuation Method
Inflation
Payroll Growth
Investment Rate of Return
Market Value

2.50%

2.75%

7.0% Net of pension plan investment and administrative expenses Retirement Age 2017 CalPERS Experience Study for the period from 1997-2015.

Mortality 2017 CalPERS 1997-2015 Experience Study
110
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
Public Safety Employees Retirement System,
Cost-Sharing Multiple-Employer Defined Benefit Pension Plan As of June 30, 2021
Last 10 Years*

SCHEDULE OF CONTRIBUTIONS
*Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown.

Methods and assumptions used to determine 2021 contributions:

Actuarial Cost Method Entry Age Normal Cost
Amortization Method/Period Level percent of payroll over a closed 30-year period Asset Valuation Method
Inflation
Payroll Growth
Investment Rate of Return
Market Value

2.50%

2.75%

7.0% Net of pension plan investment and administrative expenses Retirement Age 2017 CalPERS Experience Study for the period from 1997-2015.

Mortality 2017 CalPERS 1997-2015 Experience Study
111
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
Supplementary Retirement Plan
As of June 30, 2021
Last 10 Years*

SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS Continued
112
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
Supplementary Retirement Plan
As of June 30, 2021
Last 10 Years*
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS (Continued) Notes to Schedule:

Covered payroll: This is a closed plan and thus there is no covered employee payroll *Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown. **This is a closed plan with only retired participants and therefore no active payroll to report. 113
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
Supplementary Retirement Plan
As of June 30, 2021
Last 10 Years*

SCHEDULE OF CONTRIBUTIONS
*Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown.

No ADC was made in 2020 and 2021 as the plan was fully funded. **This is a closed plan with only retired participants and therefore no active payroll to report. 114
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS – MANAGEMENT PLAN
For the Measurement Periods Ended June 30 1
1Fiscal year 2018 was the 1st year of implementation, therefore only four years are shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll 115
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS – MISCELLANEOUS PLAN
For the Measurement Periods Ended June 30 1
1Fiscal year 2018 was the 1st year of implementation, therefore only four years are shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll 116
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS –POLICE PLAN For the Measurement Periods Ended June 30 1
1Fiscal year 2018 was the 1st year of implementation, therefore only four years are shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll 117
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
California Employers’ Retiree Benefit Trust
As of June 30, 2021
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – MANAGEMENT PLAN
Notes to Schedule:
*Actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2018 were from the June 30, 2015 valuation; Fiscal Year 2019 and 2020 were from the June 30, 2017 valuation; Fiscal year 2021 from the June 30, 2019 valuation.

Methods and assumptions used to determine 2021 contributions:

Actuarial Cost Method Entry Age Normal Cost, Level Percent of Pay Amortization Method/Period Level percent of payroll over a closed 30-year period Asset Valuation Method
Inflation
Payroll Growth
Investment Rate of Return
Market Value

2.50%

3.00%

6.80%
Healthcare cost-trend rates 4% per year.

Retirement Age 2.7% @55 for Miscellaneous “classic” employees, 2% @62 for Miscellaneous “PEPRA” employees, 3% @50 for Safety “classic” employees, 2.7% @57 for Safety “PEPRA” employees. The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997-2015.

Mortality Pre- retirement mortality based on 2017 CalPERS 1997-2015 Experience Study covering CalPERS participants adjusted to back out 15 years of Scale MP to central year 2015. Post retirement mortality probability based on MacLeod Watts Scale 2018 applied generationally from 2015. 1Fiscal year 2018 was the 1st year of implementation, therefore only four years are shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll 118
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
California Employers’ Retiree Benefit Trust
As of June 30, 2021
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – MISCELLANEOUS PLAN
Notes to Schedule:
*Actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2018 were from the June 30, 2015 valuation and Fiscal Year 2019 and 2020 were from the June 30, 2017 valuation. Fiscal Year 2021 contributions were from the June 30, 2019 valuation.

Methods and assumptions used to determine 2021 contributions:

2.50%

3.00%

6.8%
Healthcare cost-trend rates 4% per year.

Mortality Pre- retirement mortality based on 2017 CalPERS 1997-2015 Experience Study covering CalPERS participants adjusted to back out 15 years of Scale MP to central year 2015. Post retirement mortality probability based on MacLeod Watts Scale 2018 applied generationally from 2015. 1Fiscal year 2018 was the 1st year of implementation, therefore only four years shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll 119
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2021
California Employers’ Retiree Benefit Trust
As of June 30, 2021
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – POLICE PLAN
Notes to Schedule:
*Actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2018 were from the June 30, 2015 valuation and Fiscal Year 2019 and 2020 were from the June 30, 2017 valuation. Fiscal Year 2021 contributions were from the June 30, 2019 valuation.

Methods and assumptions used to determine 2021 contributions:

2.50%

3.00%

6.80%
Healthcare cost-trend rates 4% per year.

BUDGETARY BASIS OF ACCOUNTING
The City follows these procedures in establishing the budgetary data reflected in the required supplementary information:

1. The City Manager submits to the City Council a prop osed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them.

2. Public hearings are conducted to obtain taxpayer comments.

3. The budget is legally enacted th rough passage of a minute order.

4. The City Manager is authorized to transfer budgeted amounts between departments within any fund; h o w e ve r , an y r e v i s i o n s th a t in c r e as e th e t o ta l e x p e n d i t u r e s o f a n y fu n d m u s t be a pp r o v e d b y t he C i t y Council. Expenditures may not legally exceed budget ed appropriations at the fund level without City Council approval.

5. The City adopts a two year budget for its Genera l Fund, Special Revenue Funds, Debt Service Funds and Capital Projects Funds.

6. Budgets are adopted on a basis consistent with acco unting principles generally accepted in the United States of America. Amounts presented include amendments approved by the City Council.

7. Encumbrance accounting is employed as an extens ion of formal budgetary integration in the City's governmental funds. Encumbrances outstanding at year end are reported as assignments of fund balances, since they do not yet constitute expenditures or liabilities. Encumbrances are reappropriated in the following year. Unexpended appropriations lapse at year end. 121
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122

SUPPLEMENTAL INFORMATION
123
City of Antioch
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2021
Special Debt Capital
Revenue Funds Service Funds Project Funds Total
ASSETS
Cash and investments 30,720,952$ -$ 8,747,559$ 39,468,511$ Receivables:

Accounts, net 1,054,526 - 40,633 1,095,159 Tax 777,840 - - 777,840 Prepaid items 117,808 250 336 118,394 Loans receivable 19,608,875 - - 19,608,875 Total assets 52,280,001$ 250$ 8,788,528$ 61,068,779$

LIABILITIES
Liabilities:

Accounts payable 2,788,180$ -$ 140,833$ 2,929,013$ Accrued payroll 149,746 - 2,069 151,815 Deposits 1,417,369 - 232,265 1,649,634 Due to other funds 142,195 - - 142,195 Unearned revenue 142,211 - - 142,211 Total liabilities 4,639,701 - 375,167 5,014,868

DEFERRED INFLOWS OF RESOURCES
Unavailable grant receipts 54,906 - - 54,906 Total deferred inflows of resources 54,906 - - 54,906 124
City of Antioch
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2021
Special Debt Capital
Revenue Funds Service Funds Project Funds Total
Fund Balances:

Nonspendable:

Petty cash and prepaid items 119,825 250 - 120,075 Restricted for:

Housing & Development 27,557,899 - - 27,557,899 Disability Access 94,796 - - 94,796 Public Facilities - - 4,774,083 4,774,083 Streets 7,271,888 - - 7,271,888 Parks 158,525 - - 158,525 Storm Channels 2,056,098 - - 2,056,098 Landscape Maintenance 2,047,295 - - 2,047,295 Tidelands Areas Protection 119,664 - - 119,664 Law Enforcement 524,030 - - 524,030 Traffic Safety 19,071 - - 19,071 Parks & Recreation 27,343 - - 27,343 Abandoned Vehicle 633,570 - - 633,570 Committed to:

Parks 2,618,825 - - 2,618,825 Landscape Maintenance 182,904 - - 182,904 Arts & Cultural Activities 183,666 - - 183,666 Field Maintenance 367,620 - - 367,620 Memorial Field Maintenance 21,864 - - 21,864 Road Repair 429,880 - - 429,880 Waste Reduction 300,367 - - 300,367 Youth Activities/Building Maintenance 149,715 - - 149,715 Traffic Signals 1,134,887 - - 1,134,887 Post Retirement Medical 617,016 - - 617,016 Parks & Recreation 968,348 - - 968,348 Assigned to:

Parks & Recreation 71,438 - - 71,438 Capital Projects - - 3,118,810 3,118,810 Community Benefit Programs - - 37,474 37,474 AD 26 - - 386,776 386,776 AD 27 - - 96,218 96,218 Unassigned (91,140) - - (91,140) Total fund balances 47,585,394 250 8,413,361 55,999,005 Total liabilities, deferred inflows of resources
and fund balances 52,280,001$ 250$ 8,788,528$ 61,068,779$ 125
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Fiscal Year Ended June 30, 2021
Special Debt Capital
Revenue Funds Service Funds Project Funds Total
REVENUES:

Taxes 8,116,182 $ - $ 300,000$ 8,416,182 $ Fines and penalties 111,710 - - 111,710 Investment income and rentals 465,024 - 22,366 487,390 Revenue from other agencies 3,516,176 - 2,100,000 5,616,176 Current service charges 4,235,932 - 2,385,881 6,621,813 Special assessment revenue 3,342,322 - - 3,342,322 Other 710,148 - 9,418 719,566 Total revenues 20,497,494 - 4,817,665 25,315,159 EXPENDITURES:

Current:

General government 1,878,784 287 - 1,879,071 Public works 3,197,418 - 455,932 3,653,350 Public safety 2,455,385 - - 2,455,385 Parks and recreation 5,431,092 - 99 5,431,191 Community development 1,267,975 - 95 1,268,070 Capital outlay 4,577,514 - 201,709 4,779,223 Debt service:

Principal retirement - 255,735 - 255,735 Interest and fiscal charges - 135,351 - 135,351 Total expenditures 18,808,168 391,373 657,835 19,857,376

REVENUES OVER
(UNDER) EXPENDITURES 1,689,326 (391,373) 4,159,830 5,457,783 OTHER FINANCING SOURCES (USES):

Transfers in 4,905,850 391,360 2,133,961 7,431,171 Transfers (out) (4,175,286) - (700,000) (4,875,286) Total other financing sources (uses) 730,564 391,360 1,433,961 2,555,885 Net change in fund balances 2,419,890 (13) 5,593,791 8,013,668 FUND BALANCES:

Beginning of year 45,165,504
263 2,819,570 47,985,337
End of year 47,585,394$ 250$ 8,413,361$ 55,999,005$ 126

NON-MAJOR SPECIAL REVENUE FUNDS
These funds account for the proceeds derived from special revenue sources, whic h are legally restricted to expenditures for specified purposes.

Delta Fair Property Fund
This fund accounts for revenues resulting from the sale or lease of surplus right-of-way property acquired from the State.

In accordance with agreements with the State, expenditures must be for park and recreational facilities.

Housing and Community Development Fund
This fund accounts for grant funds received from the Federal government for the purpose of developin g viable urban communities.

Housing Successor Fund
This fund wa s established t o account fo r the administratio n of housin g assets transferred b y the forme r Antioch Development Agency to the City as Housing Successor.

CARES Act Fund
This fund accounts for the monies the City received from the State of California pursuant to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act).

RMRA Fund
This fund accounts for the receipts and expenditures of the Road Repair and Accountabilit y Act (SB1 1) funds.

Gas Tas Fund
This fund accounts for revenues and related expenditure s received from the State under the Streets and Highway Code Sections 2105, 2106, 2107, and 2107.5. The allocations must be spent for street maintenance or construction and a limited amount for engineering.

Recreation Programs
This fund accounts for revenue received to cover the costs of recreation programs provided by the City's Leisure Services Divisions.

Animal Services Fund
This fund account s for revenues and expenditure s of the Cit y's animal service s program. Ap o r t i on of the revenue s required to operate this function comes from animal licenses and shelter, adoption, handling, and impound fees. The reminder comes from a subsidy transfer from the General Fund.

Civic Arts Fund
This fund accounts for money specifically set aside for art programs and projects. Revenues come from ap e r c e n t ageo f the City's Transient Occupancy Tax. Expenditures are for a variety of programs in the fund and performing arts, as well as projects such as Art in Public Places.

Park in Lieu Fund
This fund accounts for revenues from park dedication fees required of all new construction . Monies are accumulated in accounts allocated to certain parks on the basis of the area in which the construction is taking place. These funds are then appropriated and spent for park development.
127
NON-MAJOR SPECIAL REVENUE FUNDS, Continued
Senior Bus Fund
This fund accounts for the City's Senior Bus Program, which provides door-to-door transportation to frail, elderly,a n d disabled individuals. Revenue sources are grant funds through the Metropolitan Transportation Commission and fees paid by riders and the Antioch Committee on Aging.

Abandoned Vehicles Fund
This fund accounts for revenue from AB 4114, which charges a $1.00 fee o n the registration of all vehicles located in the City. The funds are received from the County and are used to remove abandoned vehicles form City streets.

Traffic Signal Fee Fund
This fund accounts for fees from developers for all new traffic signal construction.

Asset Forfeitures Fund
This fund was established to account for the proceeds from sales of assets seized in connection with drug enforcement.

These proceeds are to be used for law enforcement purposes.

Measure J Growth Management Program Fund
This fund accounts for Measure J Funds, which are used to construct roads.

Child Care Fund
This fund accounts for lease revenue received and Cit y expenditures relating to the child chare cente r leased from the City by the YWCA.

Tidelands Assembly Bill 1900
In 1990, the California State Le gislature passed legislation that created tidelands entitlement areas. Funds are generated by payments from the lessees of the City's tidelands areas. This revenue is limited to improving accessibility and/or protection of the City's waterfront areas.

Maintenance Districts
Established to account for revenue and related expenditures of lighting and landscape activities.

Solid Waste Reduction AB 939
Under AB 939, a special fee i s levied by the State a gainst each ton of solid waste, whic h is disposed at landfill sites . A portion of this fee goes back to the cities on a quarterly basis for use in achieving AB 939 goals.

Pollution Elimination
This fund was established to account for activities related to the National Pollution DischargeE l i m i n a t i on Program. The purpose of this program is to monitor and reduce storm water pollution.

Supplemental Law Enforcemen
t
This fund account s for supplemental public safet y funding allocated i n AB 3229 . Funds must be used fo r front-line police services and must supplement and not supplant existing funding for law enforcement services.

Street Impact Fund
This fund accounts for franchise taxes received.
128
NON-MAJOR SPECIAL REVENUE FUNDS, Continued
Traffic Safety Fund
This fund account s for fines and forfeiture s received unde r Section 1463 of the Penal Code . Funds shall be used exclusively for official traffic control devices, the maintenance thereof, equipment and supplies for traffic law enforcement and traffic accident prevention.

PEG Franchise Fee Fund
This fund accounts for a 1% fee collected from video franchises to support local Public, Educational and Governmental Programming (PEG).

SB1186 Disability Access Fund
This fund accounts for a $4 state fee collected with new or renewed business licenses for the purposes of increasing disability access and compliance with construction-related accessibility requirements.

East Lone Tree Benefit District Fund
This fund accounts for the East Lone Tree Public Facilit y Benefit District formed by the City in December 2016.

A benefit district fee is charged to developers to be used to fund the planning, design/engineering and construction of transportation improvements - specifically the segments of Slatten Ranch Road and related infrastructure including storm drain, water, sanitary sewer, dry utilities and East Antioch Trail improvements.

CFD 2016-01 Police Protection
This fund accounts for CFD 2016-01 formed b
y the City in 2017 and accounts for a special tax secured by a continuing lien against all non-exempt real property in the CFD to fund all or a portion of the cost of Police protection services.

CFD 2018-01 Public Services
This fund accounts for CFD 2018-01 formed by the City in 2018 and accounts for a special tax secured by a continuing lien against all non-exempt real property in the CFD to fund all or a portion of the cost of neighborhood park and street lighting maintenance, neighborhood landscape maintenance, stormwater maintenance, open space maintenance and administrative expenses of the CFD.

CFD 2018-02 Police Protection
This fund accounts for CFD 2018-02 formed b
y the City in 2018 and accounts for a special tax secured by a continuing lien against all non-exempt real property in the CFD to fund all or a portion of the cost of Police protection services.

Post Retirement Medical
This fund is used to pay post retirement medical benefits for retirees under the following categories: Miscellaneous, Police, and Management employees.
129
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2021
Housing and Housing
Delta Fair Community Successor CARES
Property Development Fund Act
ASSETS
Cash and investments 173,901$ 456,683 $ 7,446,303 $ - $ Receivables:

Accounts, net - 561 ,751 - -
Taxes ----
Prepaid items ----
Loans receivable - 6 ,710,671 12 ,898,204 -
Total assets 173,901$ 7 ,729,105$ 20 ,344,507$ - $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable 15,376$ 340 ,553$ 120 ,254$ - $ Accrued payroll ----
Deposits ----
Due to other funds ----
U n e a r n e d r e v e n u e ----
Total liabilities 15,376 340 ,553 120 ,254 -

DEFERRED INFLOWS OF RESOURCES
Unavailable grant receipts -5 4 ,906 - -
Total deferred inflows of resources -5 4 ,906 - -
Fund balances:

Nonspendable:

Petty cash and prepaid items ----
Restricted for:

Housing & Development - 7 ,333,646 20 ,224,253 -
Disability Access ----
Streets ----
Parks 158,525---
Storm Channels ----
Landscape Maintenance ----
Tidelands Areas Protection ----
Law Enforcement ----
Traffic Safety ----
Parks & Recreation ----
Abandoned Vehicle ----
Committed to:

Parks ----
Landscape Maintenance ----
Arts & Cultural Activities ----
F i e l d M a i n t e n a n c e ----
M e m o r i a l F i e l d M a i n t e n a n c e ----
Road Re
pair ----
Waste Reduction ----
Youth Activities/Building Maintenance ----
Traffic Signals ----
P o s t R e t i r e m e n t M e d i c a l ----
Parks & Recreation ----
Assigned to:

Parks & Recreation ----
Unassigned ----
Total fund balances 158,525 7 ,333,646 20 ,224,253 -
Total liabilities, deferred inflows of
resources, and fund balances 173,901$ 7,729,105$ 20,344,507$ -$ 130
Recreation Animal Park in
RMRA Gas Tax Programs Services Civic Arts Lieu Senior Bus 3,060,890$ 554,595$ 2,276,740$ 62,315$ 155,319$ 2,611,325$ 101,631$ 331,071 - 61 ,048 2,466 6,021 7,500 -
-2 8 1 ,193 - - 23 ,160 - -
-- 5 ,506 879 - - -
-------
3,391,961$ 835 ,788$ 2 ,343,294$ 65 ,660$ 184 ,500$ 2 ,618,825$ 101 ,631$ 1,309,676$ 195 ,003$ 222 ,825$ 21 ,623$ - $ - $ 2 ,850$ 2,144 1,858 103 ,475 25 ,792 - - -
-- 5 07,595 18 ,245 834 - -
-------
-- 1 42,211 - - - -
1,311,820 196 ,861 976 ,106 65 ,660 834 - 2,850
-------
-------
-- 9
,356 - - - -
-------
-------
2,080,141 638,927 - - - - -
-------
-------
-------
-------
-------
-------
------ 2 7
,343
-------
----- 2 ,618,825 -
-------
---- 1 83,666 - -
-- 3 67,620 - - - -
-- 2 1,864 - - - -
-------
-------
-------
-------
-------
-- 9 68
,348 - - - -
------ 7 1,438
-------
2,080,141 638 ,927 1 ,367,188 - 183 ,666 2 ,618,825 98 ,781 3,391,961$ 835,788 $ 2,343,294 $ 65,660 $ 184,500 $ 2,618,825 $ 101,631 $ 131
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2021
Measure J
Growth
Abandoned Traffic Asset Management
Vehicles Signal Fee Forfeitures Program
ASSETS
Cash and investments 589,338$ 1,132,737 $ 1,310,142 $ 2,223,062 $ Receivables:

Accounts, net 44,232 2,150 - -
Taxes ----
Prepaid items ----
L o a n s r e c e i v a b l e ----
Total assets 633,570$ 1 ,134,887$ 1 ,310,142$ 2 ,223,062$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable -$ -$ -$ 184 ,057$ Accrued payroll --- 6 35
Deposits -- 8 01,377 3,520
Due to other funds ----
U n e a r n e d r e v e n u e ----
Total liabilities -- 8 0 1 ,377 188 ,212

DEFERRED INFLOWS OF RESOURCES
Unavailable grant receipts ----
Total deferred inflows of resources ----
Fund balances:

Nonspendable:

Petty cash and prepaid items ----
Restricted for:

Housing & Development ----
Disability Access ----
Streets - - - 2,034,850
Parks ----
Storm Channels ----
Landscape Maintenance ----
Tidelands Areas Protection ----
Law Enforcement -- 5 0 8 ,765 -
Traffic Safety ----
Parks & Recreation ----
Abandoned Vehicle 633,570---
Committed to:

Parks ----
Landscape Maintenance ----
Arts & Cultural Activities ----
F i e l d M a i n t e n a n c e ----
M e m o r i a l F i e l d M a i n t e n a n c e ----
Road Re
pair ----
Waste Reduction ----
Youth Activities/Building Maintenance ----
Traffic Signals -1 ,134,887 - -
Post Retirement Medical ----
Parks & Recreation ----
Assigned to:

Parks & Recreation ----
Unassigned ----
Total fund balances 633,570 1 ,134,887 508 ,765 2 ,034,850 Total liabilities, deferred inflows of
resources, and fund balances 633,570$ 1,134,887 $ 1,310,142 $ 2,223,062 $ 132
Tidelands Lighting & Park 1A Solid Waste Supplemental
Child Assembly Landscape Maintenance Reduction Pollution Law Care Bill - 1900 District District AB 939 Elimination Enforcement 155,715$ 119,390$ 2,178,949$ 183,550$ 393,945$ 2,118,664$ -$ -2 74 - 1 ,302 525 - -
-------
-- 1 ,902 - 875 1,889 -
-------
155,715$ 119 ,664$ 2 ,180,851$ 184 ,852$ 395 ,345$ 2 ,120,553$ - $ -$ - $ 274 ,027$ 1 ,948$ 12 ,995$ 56 ,829$ - $ -- 7 ,920 - 2,185 5,737 -
6,000--- 7 9,798 - -
-------
-------
6 ,000 - 281 ,947 1,948 94 ,978 62 ,566 -
-------
-------
-- 1
,902 - - 1,889 -
-------
-------
-------
-------
----- 2 ,056,098 -
-- 1 ,897,002 - - - -
-1 1 9 ,664-----
-------
-------
-------
-------
-------
--- 1 82
,904 - - -
-------
-------
-------
-------
---- 3 00
,367 - -
149,715------
-------
-------
-------
-------
-------
149
,715 119 ,664 1 ,898,904 182 ,904 300 ,367 2 ,057,987 - 155,715$ 119,664$ 2,180,851$ 184,852$ 395,345$ 2,120,553$ -$ 133
City of Antioch
Combining Balance Sheet
Non-Major Special Revenue Funds
June 30, 2021
LLEBG Street Traffic PEG Franchise
Byrne Grant Impact Safety Fee
ASSETS
Cash and investments -$ 19,484$ 100 $ - $ Receivables:

Accounts, net 12,596 - 18 ,971 -
Taxes -4 1 0 ,396 - 63 ,091
Prepaid items --- 7 9
Loans receivable ----
Total assets 12,596$ 429 ,880$ 19 ,071$ 63 ,170$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable -$ -$ -$ 24 ,711$ Accrued payroll ----
Deposits ----
Due to other funds 12,596 - - 129 ,599
U n e a r n e d r e v e n u e ----
Total liabilities 12,596 - - 154 ,310

DEFERRED INFLOWS OF RESOURCES
Unavailable grant receipts ----
Total deferred inflows of resources ----
Fund balances:

Nonspendable:

Petty cash and prepaid items ----
Restricted for:

Housing & Development ----
Disability Access ----
Streets ----
Parks ----
Storm Channels ----
Landscape Maintenance ----
Tidelands Areas Protection ----
Law Enforcement ----
Traffic Safety -- 1 9,071 -
Parks & Recreation ----
Abandoned Vehicle ----
Committed to:

Parks ----
Landscape Maintenance ----
Arts & Cultural Activities ----
F i e l d M a i n t e n a n c e ----
M e m o r i a l F i e l d M a i n t e n a n c e ----
Road Re
pair -4 2 9 ,880 - -
Waste Reduction ----
Youth Activities/Building Maintenance ----
Traffic Signals ----
P o s t R e t i r e m e n t M e d i c a l ----
Parks & Recreation ----
Assigned to:

Parks & Recreation ----
Unassigned --- (91,140)
Total fund balances -4 2 9 ,880 19 ,071 (91,140)
Total liabilities, deferred inflows of
resources, and fund balances 12,596$ 429,880 $ 19,071 $ 63,170 $ 134
SB1186 East CFD 2016-01 CFD 2018-01 CFD 2018-02 Post
Disability Lone Tree Police Public Police Retirement
Access Benefit District Protection Services Protection Medical Total 94,796$ 2,517,970$ 13,631 $ 150,890 $ 3,786 $ 615,101 $ 30,720,952 $ - ---- 4 ,619 1 ,054,526
- ----- 7 7 7 ,840
- ---- 1 0 6 ,678 117 ,808
- ----- 1 9 ,608,875
94,796$ 2 ,517,970$ 13 ,631$ 150 ,890$ 3 ,786$ 726 ,398$ 52 ,280,001$ -$ - $ 597 $ 597 $ 1 ,555$ 2 ,704$ 2 ,788,180$ - ----- 1 4 9 ,746
- ----- 1 ,417,369
- ----- 1 4 2 ,195
- ----- 1 4 2 ,211
-- 5 9 7 5 9 7 1 ,555 2,704 4 ,639,701
- ----- 5 4 ,906
- ----- 5 4 ,906
- ---- 1 0 6 ,678 119 ,825
- ----- 2 7 ,557,899
94,796 ----- 9 4,796
- 2,517,970 - - - - 7,271,888
- ----- 1 5 8 ,525
- ----- 2 ,056,098
-- - 1 5 0 ,293 - - 2 ,047,295
- ----- 1 1 9 ,664
-- 1 3 ,034 - 2,231 - 524 ,030
- ----- 1 9 ,071
- ----- 2 7 ,343
- ----- 6 3 3 ,570
- ----- 2 ,618,825
- ----- 1 8 2 ,904
- ----- 1 8 3 ,666
- ----- 3 6 7 ,620
- ----- 2 1 ,864
- ----- 4 2 9 ,880
- ----- 3 0 0 ,367
- ----- 1 4 9 ,715
- ----- 1 ,134,887
- ---- 6 1 7 ,016 617 ,016
- ----- 9 6 8 ,348
- ----- 7 1 ,438
- ----- (91,140)
94,796 2 ,517,970 13 ,034 150 ,293 2,231 723 ,694 47 ,585,394 94,796$ 2,517,970$ 13,631 $ 150,890 $ 3,786 $ 726,398 $ 52,280,001 $ 135
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Special Revenue Funds
For the Fiscal Year Ended June 30, 2021
Housing and Housing
Delta Fair Community Successor CARES
Property Development Fund Act
REVENUES:

Taxes - $ - $ - $ - $ Fines and penalties - - - - Investment income and rentals 48,388 412 226,312 902 Revenue from other agencies - 601,374 - 509,758 Current service charges - - - - Special assessment revenue - - - - Other - 197,414 291,588 - Total revenues 48,388 799,200 517,900 510,660 EXPENDITURES:

Current:

General Government - - - 510,660 Public works 4,233 - - - Public safety - - - - Parks and recreation - - - - Community development - 558,092 304,729 - Capital outlay 21,297 155,931 - - Total expenditures 25,530 714,023 304,729 510,660

REVENUES OVER
(UNDER) EXPENDITURES 22,858 85,177 213,171 - OTHER FINANCING SOURCES (USES):

Transfers in - - - - Transfers (out) - - - - Total other financing sources (uses) - - - - Net change in fund balances 22,858 85,177 213,171 - FUND BALANCES:

Beginning of year 135,667 7,248,469 20,011,082 - End of year 158,525 $ 7,333,646 $ 20,224,253 $ -$ 136
Recreation Animal Park in
RMRA Gas Tax Programs Services Civic Arts Lieu Senior Bus 2,068,385$ 2,525,168$ -$ -$ 87,553$ -$ -$ - - - - - - - 10,481 (4,419) 25,932 22 5,688 3,879 19 1,357,004 - 85,592 34,366 - - - - - 231,101 214,917 - 521,045 615 - - - - - - - - 58 38,763 12,467 - - - 3,435,870 2,520,807 381,388 261,772 93,241 524,924 634 - - - - - - - 99,061 1,210,176 - - - - - - - - 1,574,436 - - - - - 2,913,512 - 17,250 18,013 17,333 - - - - - - - 3,607,563 - - - - - - 3,706,624 1,210,176 2,913, 512 1,574,436 17,250 18,013 17,333 (270,754) 1,310,631 (2,532,124) (1,312,664) 75,991 506,911 (16,699) - - 3,050,046 1,312,714 - - - - (1,174,343) (1,751) (50) - - (7,700) - (1,174,343) 3,048,295 1,312,664 - - (7,700) (270,754) 136,288 516,171 - 75,991 506,911 (24,399) 2,350,895 502,639 851,017 - 107,675 2,111,914 123,180 2,080,141$ 638,927$ 1,367,188$ -$ 183,666$ 2,618,825$ 98,781$ 137
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Special Revenue Funds
For the Fiscal Year Ended June 30, 2021
Measure J
Growth
Abandoned Traffic Asset Management
Vehicles Signal Fee Forfeitures Program
REVENUES:

Taxes - $ - $ - $ 1,353,601$ Fines and penalties - - - - Investment income and rentals 2,191 1,909 3,765 (15,427) Revenue from other agencies 178,974 - - 350,000 Current service charges - 92,236 - - Special assessment revenue - - - - Other - - 131,380 - Total revenues 181,165 94,145 135,145 1,688,174 EXPENDITURES:

Current:

General Government - - - - Public works - 1,698 - 1,061,745 Public safety 4,694 - 3,459 - Parks and recreation - - - - Community development - - - - Capital outlay - - 67,500 324,259 Total expenditures 4,694 1,698 70,959 1,386,004

REVENUES OVER
(UNDER) EXPENDITURES 176,471 92,447 64,186 302,170 OTHER FINANCING SOURCES (USES):

Transfers in - - - - Transfers (out) - - - - Total other financing sources (uses) - - - - Net change in fund balances 176,471 92,447 64,186 302,170 FUND BALANCES:

Beginning of year 457,099 1,042,440 444,579 1,732,680 End of year 633,570 $ 1,134,887 $ 508,765$ 2,034,850$

138
Tidelands Lighting & Park 1A Solid Waste Supplemental
Child Assembly Landscape Maintenance Reduction Pollution Law Care Bill - 1900 District District AB 939 Elimination Enforcement -$ -$ -$ 48,050$ 160,000$ -$ -$ - - - - - - - 89,462 7,295 (87) 39,066 576 3,589 (154) - - 5,832 264 41,793 4,288 268,849 - - - - - - - - - 2,138,139 - - 864,512 - - - 1,279 - 35,000 2,199 - 89,462 7,295 2,145,163 87,380 237,369 874,588 268,695 - - - - - - - - 433 - - - 771,121 - - - - - - - 35 1,248 - 2,360,509 103,227 - - - - - - - 299,574 105,473 - - - - - - - - 1,248 4
33 2,360,509 103,227 299,574 876,594 35 88,214 6,862 (215,346) (15,847) (62,205) (2,006) 268,660 - - 513,090 - - 30,000 - (70,000) - (278,350) (2,090) - (222,317) (319,163) (70,000) - 234,740 (2,090) - (192,317) (319,163) 18,214 6,862 19,394 (17,937) (62,205) (194,323) (50,503) 131,501 112,802 1,879,510 200,841 362,572 2,252,310 50,503 149,715$ 119,664$ 1,898,904$ 182,904$ 300,367$ 2,057,987$ -$ 139
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Special Revenue Funds
For the Fiscal Year Ended June 30, 2021
LLEBG Street Traffic PEG Franchise
Byrne Grant Impact Safety Fee
REVENUES:

Taxes - $ 1,627,524$ - $ 245,901$ Fines and penalties - - 111,710 - Investment income and rentals - 9,175 73 (2,799) Revenue from other agencies 78,082 - - - Current service charges - - - - Special assessment revenue - - - - Other - - - - Total revenues 78,082 1,636,699 111,783 243,102 EXPENDITURES:

Current:

General Government - - - 16,485 Public works - 1,160 - - Public safety 4,582 - 108 - Parks and recreation - - - - Community development - - - - Capital outlay - - - 400,964 Total expenditures 4,582 1,160 108 417,449

REVENUES OVER
(UNDER) EXPENDITURES 73,500 1,635,539 111,675 (174,347) OTHER FINANCING SOURCES (USES):

Transfers in - - - - Transfers (out) (71,997) (1,633,525) (195,000) - Total other financing sources (uses) (71,997) (1,633,525) (195,000) - Net change in fund balances 1,503 2,014 (83,325) (174,347) FUND BALANCES:

Beginning of year (1,503) 427,866 102,396 83,207 End of year -$ 429,880$ 19,071$ (91,140)$ 140
SB1186 East CFD 2016-01 CFD 2018-01 CFD 2018-02 Post
Disability Lone Tree Police Public Police Retirement
Access Benefit District Protection Services Protection Medical Total -$ - $ - $ - $ - $ - $ 8,116,182$ - - - - - - 111,710 1,100 6,513 (870) 733 157 1,141 465,024 - - - - - - 3,516,176 36,361 867,165 - - - 2,272,492 4,235,932 - - 115,640 120,105 103,926 - 3,342,322 - - - - - - 710,148 37,461 873,678 114,770 120,838 104,083 2,273,633 20,497,494 - - - - - 1,351,639 1,878,784 - 24,527 - 23,264 - - 3,197,418 - - 1,736 - 2,853 863,482 2,455,385 - - - - - - 5,431,092 107 - - - - - 1,267,975 - - - - - - 4,577,514 107 24,527
1,736 23,264 2,853 2,215,121 18,808,168 37,354 849,151 113,034 97,574 101,230 58,512 1,689,326 - - - - - - 4,905,850 - - (100,000) - (99,000) - (4,175,286) - - (100,000) - (99,000) - 730,564 37,354 849,151 13,034 97,574 2,230 58,512 2,419,890 57,442 1,668,819 - 52,719 1 665,182 45,165,504 94,796$ 2,517,970$ 13,034$ 150,293$ 2,231$ 723,694$ 47,585,394$ 141
City of Antioch
Budgetary Comparison Schedule
Delta Fair Property Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 55,800$ 49,938$ 48,388$ (1,550)$ Revenue from other agencies - 1,476,000 - (1,476,000) Total revenues 55,800 1,525,938 48,388 (1,477,550) EXPENDITURES:

Current:

Public works 505 471 4,233 (3,762) Capital outlay - 1,476,000 21,297 1,454,703 Total expenditures 505 1,476,471 25,530 1,450,941 REVENUES OVER (UNDER) EXPENDITURES 55,295 49,467 22,858 (26,609) Net change in fund balances 55,295$ 49,467 $ 22,858 (26,609) $ FUND BALANCES:

Beginning of year 135,667
End of year 158,525$
142
City of Antioch
Budgetary Comparison Schedule
Housing and Community Development Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Positive
Original Final Actual (Negative)
REVENUES:

Investment income and rentals 1,200 $ 1,200 $ 412 $ (788) $ Revenue from other agencies 741,921 2,140,713 601,374 (1,539,339) Other 114,082 151,062 197,414 46,352 Total revenues 857,203 2,292,975 799,200 (1,493,775) EXPENDITURES:

Current:

Community development 354,351 2,133,839 558,092 1,575,747 Capital outlay 385,000 369,340 155,931 213,409 Total expenditures 739,351 2,503,179 714,023 1,789,156 REVENUES OVER (UNDER) EXPENDITURES 117,852 (210,204) 85,177 295,381 Net change in fund balances 117,852$ (210,204) $ 85,177 295,381$ FUND BALANCES:

Beginning of year 7,248,469
End of year 7,333,646$
Budget
143
City of Antioch
Budgetary Comparison Schedule
Housing Successor Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Positive
Original Final Actual (Negative)
REVENUES:

Investment income and rentals 13,000 $ 310,748 $ 226,312 $ (84,436) $ Other 227,284 276,190 291,588 15,398 Total revenues 240,284 586,938 517,900 (69,038) EXPENDITURES:

Current:

Community development 971,231 1,211,685 304,729 906,956 Total expenditures 971,231 1,211,685 304,729 906,956 REVENUES OVER (UNDER) EXPENDITURES (730,947) (624,747) 213,171 837,918 Net change in fund balances (730,947)$ (624,747) $ 213,171 837,918 $ FUND BALANCES:

Beginning of year 20,011,082
End of year 20,224,253$
Budget
144
City of Antioch
Budgetary Comparison Schedule
CARES Act Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Positive
Original Final Actual (Negative)
REVENUES:

Investment income and rentals -$ 902$ 902$ -$ Revenues from other agencies - 509,758 509,758 - Total revenues - 510,660 510,660 - EXPENDITURES:

Current:

General Government - 510,660 510,660 - Total expenditures - 510,660 510,660 -

REVENUES OVER (UNDER) EXPENDITURES ----
Net change in fund balances -$ - $ - - $ FUND BALANCES:

Beginning of year -
End of year -$
Budget
145
City of Antioch
Budgetary Comparison Schedule
RMRA Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Positive
Original Final Actual (Negative)
REVENUES:

Taxes 1,858,144$ 1,928,717$ 2,068,385$ 139,668$ Investment income and rentals 12,000 25,000 10,481 (14,519) Revenues from other agencies - 2,474,000 1,357,004 (1,116,996) Total revenues 1,870,144 4,427,717 3,435,870 (991,847) EXPENDITURES:

Current:

Public works 2,089 99,247 99,061 186 Capital outlay 780,000 6,979,423 3,607,563 3,371,860 Total expenditures 782,089 7,078,670 3,706,624 3,372,046 REVENUES OVER (UNDER) EXPENDITURES 1,088,055 (2,650,953) (270,754) 2,380,199 Net change in fund balances 1,088,055$ (2,650,953) $ (270,754) 2,380,199 $ FUND BALANCES:

Beginning of year 2,350,895
End of year 2,080,141$
Budget
146
City of Antioch
Budgetary Comparison Schedule
Gas Tax Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Positive
Original Final Actual (Negative)
REVENUES:

Taxes 2,860,000$ 2,423,076$ 2,525,168$ 102,092$ Investment income and rentals 25,000 25,000 (4,419) (29,419) Revenues from other agencies - 71,989 - (71,989) Other - 58 58 - Total revenues 2,885,000 2,520,123 2,520,807 684 EXPENDITURES:

Current:

Public works 771,351 1,314,373 1,210,176 104,197 Capital outlay 900,000 112,256 - 112,256 Total expenditures 1,671,351 1,426,629 1,210,176 216,453 REVENUES OVER (UNDER) EXPENDITURES 1,213,649 1,093,494 1,310,631 217,137 OTHER FINANCING (USES):

Transfers (out) (1,199,525) (1,229,382) (1,174,343) 55,039 Total other financing (uses) (1,199,525) (1,229,382) (1,174,343) 55,039 Net change in fund balances 14,124$ (135,888)$ 136,288 272,176$ FUND BALANCES:

Beginning of year 502,639
End of year 638,927$
Budget
147
City of Antioch
Budgetary Comparison Schedule
Recreation Programs Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 385,000$ 18,196$ 25,932$ 7,736$ Revenue from other agencies - 85,592 85,592 - Current service charges 1,743,500 80,218 231,101 150,883 Other 52,500 68,921 38,763 (30,158) Total revenues 2,181,000 252,927 381,388 128,461 EXPENDITURES:

Current:

Parks and recreation 4,535,337 3,352,864 2,913,512 439,352 Capital outlay 3,500 3,500 - 3,500
Total expenditures 4,538,837 3,356,364 2,913,512 442,852 REVENUES OVER (UNDER) EXPENDITURES (2,357,837) (3,103,437) (2,532,124) 571,313 OTHER FINANCING SOURCES (USES):

Transfers in 3,108,082 3,607,732 3,050,046 (557,686) Transfers (out) (1,757) (1,751) (1,751) - Total other financing sources (uses) 3,106,325 3,605,981 3,048,295 (557,686) Net change in fund balances 748,488$ 502,544$ 516,171 13,627$ FUND BALANCES:

Beginning of year 851,017
End of year 1,367,188$
148
City of Antioch
Budgetary Comparison Schedule
Animal Services Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 100$ -$ 22$ 22$ Revenue from other agencies - 24,366 34,366 10,000 Current service charges 216,100 217,689 214,917 (2,772) Other 30,500 11,957 12,467 510 Total revenues 246,700 254,012 261,772 7,760 EXPENDITURES:

Current:

Public safety 2,005,540 1,950,447 1,574,436 376,011 Total expenditures 2,005,540 1,950,447 1,574,436 376,011 REVENUES OVER (UNDER) EXPENDITURES (1,758,840) (1,696,435) (1,312,664) 383,771 OTHER FINANCING SOURCES (USES):

Transfers in 1,758,890 1,696,485 1,312,714 (383,771) Transfers (out) (50) (50) (50) - Total other financing sources (uses) 1,758,840 1,696,435 1,312,664 (383,771) Net change in fund balances -$ -$ - -$ FUND BALANCES:

Beginning of year -
End of year -$
149
City of Antioch
Budgetary Comparison Schedule
Civic Arts Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Taxes 62,142$ 70,000$ 87,553$ 17,553$ Investment income and rentals 500 5,504 5,688 184 Total revenues 62,642 75,504 93,241 17,737 EXPENDITURES:

Current:

Parks and recreation 63,182 43,359 17,250 26,109 Total expenditures 63,182 43,359 17,250 26,109 REVENUES OVER (UNDER) EXPENDITURES (540) 32,145 75,991 43,846 Net change in fund balances (540)$ 32,145 $ 75,991 43,846 $ FUND BALANCES:

Beginning of year 107,675
End of year 183,666$
150
City of Antioch
Budgetary Comparison Schedule
Park in Lieu Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 10,000$ 10,000$ 3,879$ (6,121)$ Revenue from other agencies - 150,000 - (150,000) Current service charges 150,000 492,515 521,045 28,530 Total revenues 160,000 652,515 524,924 (127,591) EXPENDITURES:

Current:

Parks and recreation 4,246 19,469 18,013 1,456
Capital outlay 295,000 445,000 - 445,000
Total expenditures 299,246 464,469 18,013 446,456 REVENUES OVER (UNDER) EXPENDITURES (139,246) 188,046 506,911 318,865 Net change in fund balances (139,246)$ 188,046$ 506,911 318,865$ FUND BALANCES:

Beginning of year 2,111,914
End of year 2,618,825$
151
City of Antioch
Budgetary Comparison Schedule
Senior Bus Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 600$ 600$ 19$ (581)$ Current service chareges 5,000 3,000 615 (2,385) Total revenues 5,600 3,600 634 (2,966) EXPENDITURES:

Current:

Parks and recreation 50,962 45,818 17,333 28,485 Total expenditures 50,962 45,818 17,333 28,485 REVENUES OVER (UNDER) EXPENDITURES (45,362) (42,218) (16,699) 25,519 OTHER FINANCING (USES):

Transfers (out) (7,700) (7,700) (7,700) - Total other financing (uses) (7,700) (7,700) (7,700) - Net change in fund balances (53,062)$ (49,918)$ (24,399) 25,519$ FUND BALANCES:

Beginning of year 123,180
End of year 98,781$
152
City of Antioch
Budgetary Comparison Schedule
Abandoned Vehicle Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 1,000$ 1,000$ 2,191$ 1,191$ Revenue from other agencies 47,000 134,743 178,974 44,231 Total revenues 48,000 135,743 181,165 45,422 EXPENDITURES:

Current:

Public safety 76,865 44,809 4,694 40,115 Total expenditures 76,865 44,809 4,694 40,115 REVENUES OVER (UNDER) EXPENDITURES (28,865) 90,934 176,471 85,537 Net change in fund balances (28,865)$ 90,934 $ 176,471 85,537 $ FUND BALANCES:

Beginning of year 457,099
End of year 633,570$
153
City of Antioch
Budgetary Comparison Schedule
Traffic Signal Fee Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 6,000$ 6,000$ 1,909$ (4,091)$ Current service charges 50,000 100,000 92,236 (7,764) Total revenues 56,000 106,000 94,145 (11,855) EXPENDITURES:

Current:

Public works 2,648 2,118 1,698 420 Capital outlay - 437,339 - 437,339 Total expenditures 2,648 439,457 1,698 437,759 REVENUES OVER (UNDER) EXPENDITURES 53,352 (333,457) 92,447 425,904 Net change in fund balances 53,352$ (333,457) $ 92,447 425,904 $ FUND BALANCES:

Beginning of year 1,042,440
End of year 1,134,887$
154
City of Antioch
Budgetary Comparison Schedule
Asset Forfeitures Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 7,050$ 7,050$ 3,765$ (3,285)$ Other 5,000 131,381 131,380 (1) Total revenues 12,050 138,431 135,145 (3,286) EXPENDITURES:

Current:

Public safety 5,831 306,422 3,459 302,963 Capital outlay - 148,592 67,500 81,092
Total expenditures 5,831 455,014 70,959 384,055 REVENUES OVER (UNDER) EXPENDITURES 6,219 (316,583) 64,186 380,769 Net change in fund balances 6,219$ (316,583)$ 64,186 380,769$ FUND BALANCES:

Beginning of year 444,579
End of year 508,765$
155
City of Antioch
Budgetary Comparison Schedule
Measure J Growth Management Program Special Revenue Fund For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Taxes 1,320,000$ 1,353,601 $ 1,353,601 $ -
Investment income and rentals 25,000 25,000 (15,427) (40,427) Revenue from other agencies - - 350,000 350,000
Total revenues 1,345,000 1,378,601 1,688,174 309,573 EXPENDITURES:

Current:

Public works 103,122 1,215,303 1,061,745 153,558 Capital outlay 1,300,000 1,290,541 324,259 966,282 Total expenditures 1,403,122 2,505,844 1,386,004 1,119,840 REVENUES OVER (UNDER) EXPENDITURES (58,122) (1,127,243) 302,170 1,429,413 OTHER FINANCING (USES):

Transfers (out) - (500,000) - 500,000
Total other financing (uses) - (500,000) - 500,000 Net change in fund balances (58,122)$ (1,627,243)$ 302,170 1,929,413$ FUND BALANCES:

Beginning of year 1,732,680
End of year 2,034,850$
156
City of Antioch
Budgetary Comparison Schedule
Child Care Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 91,826$ 89,901$ 89,462$ (439)$ Total revenues 91,826 89,901 89,462 (439) EXPENDITURES:

Current:

Parks and recreation 1,351 1,509 1,248 261 Total expenditures 1,351 1,509 1,248 261 REVENUES OVER (UNDER) EXPENDITURES 90,475 88,392 88,214 (178) OTHER FINANCING (USES):

Transfers (out) (70,000) (70,000) (70,000) - Total other financing (uses) (70,000) (70,000) (70,000) - Net change in fund balances 20,475$ 18,392$ 18,214 (178)$ FUND BALANCES:

Beginning of year 131,501
End of year 149,715$
157
City of Antioch
Budgetary Comparison Schedule
Tidelands Assembly Bill-1900 Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 8,386$ 7,770$ 7,295$ (475)$ Total revenues 8,386 7,770 7,295 (475) EXPENDITURES:

Current:

Public works 5,608 5,499 433 5,066 Total expenditures 5,608 5,499 433 5,066 REVENUES OVER (UNDER) EXPENDITURES 2,778 2,271 6,862 4,591 Net change in fund balances 2,778$ 2,271 $ 6,862 4,591 $ FUND BALANCES:

Beginning of year 112,802
End of year 119,664$
158
City of Antioch
Budgetary Comparison Schedule
Lighting & Landscape District Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 6,750$ 6,786$ (87)$ (6,873)$ Revenue from other agencies - 5,832 5,832 - Special assessment revenue 2,206,953 2,138,139 2,138,139 - Other -1 ,2791 ,279 -
Total revenues 2,213,703 2,152,036 2,145,163 (6,873) EXPENDITURES:

Current:

Parks and recreation 2,628,965 3,247,888 2,360,509 887,379 Total expenditures 2,628,965 3,247,888 2,360,509 887,379 REVENUES OVER (UNDER) EXPENDITURES (415,262) (1,095,852) (215,346) 880,506 OTHER FINANCING SOURCES (USES):

Transfers in 758,558 1,003,063 513,090 (489,973) Transfers (out) (679,595) (716,749) (278,350) 438,399 Total other financing sources (uses) 78,963 286,314 234,740 (51,574) Net change in fund balances (336,299)$ (809,538)$ 19,394 828,932$ FUND BALANCES:

Beginning of year 1,879,510
End of year 1,898,904$
159
City of Antioch
Budgetary Comparison Schedule
Park 1A Maintenance District Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Taxes 47,675$ 46,762$ 48,050$ 1,288$ Investment income and rentals 46,105 44,426 39,066 (5,360) Revenue from other agencies 250 260 264 4 Total revenues 94,030 91,448 87,380 (4,068) EXPENDITURES:

Current:

Parks and recreation 73,350 108,350 103,227 5,123 Total expenditures 73,350 108,350 103,227 5,123 REVENUES OVER (UNDER) EXPENDITURES 20,680 (16,902) (15,847) 1,055 OTHER FINANCING (USES):

Transfers (out) - (2,549) (2,090) 459 Total other financing (uses) - (2,549) (2,090) 459 Net change in fund balances 20,680$ (19,451)$ (17,937) 1,514$ FUND BALANCES:

Beginning of year 200,841
End of year 182,904$
160
City of Antioch
Budgetary Comparison Schedule
Solid Waste Reduction AB 939 Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Taxes 160,000$ 160,000 $ 160,000 $ - $ Investment income and rentals 2,500 2,500 576 (1,924) Revenue from other agencies 58,000 59,280 41,793 (17,487) Other 23,000 25,655 35,000 9,345 Total revenues 243,500 247,435 237,369 (10,066) EXPENDITURES:

Current:

Community development 353,242 373,444 299,574 73,870 Total expenditures 353,242 373,444 299,574 73,870 REVENUES OVER (UNDER) EXPENDITURES (109,742) (126,009) (62,205) 63,804 Net change in fund balances (109,742)$ (126,009)$ (62,205) 63,804$ FUND BALANCES:

Beginning of year 362,572
End of year 300,367$
161
City of Antioch
Budgetary Comparison Schedule
Pollution Elimination Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 5,000$ 5,000$ 3,589$ (1,411)$ Revenue from other agencies - 4,288 4,288 - Special assessment revenue 810,000 810,000 864,512 54,512 Other - 2,199 2,199 - Total revenues 815,000 821,487 874,588 53,101 EXPENDITURES:

Current:

Public works 892,365 944,164 771,121 173,043 Community development 225,162 224,661 105,473 119,188 Capital outlay 100,000 18,453 - 18,453 Total expenditures 1,217,527 1,187,278 876,594 310,684 REVENUES OVER (UNDER) EXPENDITURES (402,527) (365,791) (2,006) 363,785 OTHER FINANCING SOURCES (USES):

Transfers in 30,000 30,000 30,000 - Transfers (out) (246,006) (246,006) (222,317) 23,689 Total other financing sources (uses) (216,006) (216,006) (192,317) 23,689 Net change in fund balances (618,533)$ (581,797)$ (194,323) 387,474$ FUND BALANCES:

Beginning of year 2,252,310
End of year 2,057,987$
162
City of Antioch
Budgetary Comparison Schedule
Supplemental Law Enforcement Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 600$ 200$ (154)$ (354)$ Revenue from other agencies 225,000 325,000 268,849 (56,151) Total revenues 225,600 325,200 268,695 (56,505) EXPENDITURES:

Current:

Public Safety 100 55 35 20 Total expenditures 100 55 35 20 REVENUES OVER (UNDER) EXPENDITURES 225,500 325,145 268,660 (56,485) OTHER FINANCING (USES):

Transfers (out) (225,000) (360,000) (319,163) 40,837 Total other financing (uses) (225,000) (360,000) (319,163) 40,837 Net change in fund balances 600$ (34,800)$ (50,503) (15,668)$ FUND BALANCES:

Beginning of year 50,503
End of year -$
163
City of Antioch
Budgetary Comparison Schedule
Local Law Enforcement Byrne Grant Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Revenue from other agencies 57,750$ 75,190$ 78,082$ 2,892$ Total revenues 57,750 75,190 78,082 2,892
EXPENDITURES:

Current:

Public Safety 2,750 3,729 4,582 (853)
Total expenditures 2,750 3,729 4,582 (853)
REVENUES OVER (UNDER) EXPENDITURES 55,000 71,461 73,500 2,039 OTHER FINANCING (USES):

Transfers (out) (55,000) (69,958) (71,997) (2,039)
Total other financing (uses) (55,000) (69,958) (71,997) (2,039) Net change in fund balances 2,750$ 5,232$ 1,503 853$ FUND BALANCES:

Beginning of year (1,503)
End of year -$
164
City of Antioch
Budgetary Comparison Schedule
Street Impact Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Taxes 1,536,110$ 1,608,456$ 1,627,524$ 19,068$ Investment income and rentals 4,000 9,000 9,175 175 Total revenues 1,540,110 1,617,456 1,636,699 19,243 EXPENDITURES:

Current:

Public works 781 1,135 1,160 (25)
Total expenditures 781 1,135 1,160 (25)
REVENUES OVER (UNDER) EXPENDITURES 1,539,329 1,616,321 1,635,539 19,218 OTHER FINANCING (USES):

Transfers (out) (1,534,580) (1,633,525) (1,633,525) - Total other financing (uses) (1,534,580) (1,633,525) (1,633,525) - Net change in fund balances 4,749$ (17,204)$ 2,014 19,218$ FUND BALANCES:

Beginning of year 427,866
End of year 429,880$
165
City of Antioch
Budgetary Comparison Schedule
Traffic Safety Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Fines and penalties 85,000$ 100,000$ 111,710$ 11,710$ Investment income and rentals 300 1,000 73 (927) Total revenues 85,300 101,000 111,783 10,783 EXPENDITURES:

Current:

Public Safety 93 114 108 6 Total expenditures 93 114 108 6 REVENUES OVER (UNDER) EXPENDITURES 85,207 100,886 111,675 10,789 OTHER FINANCING (USES):

Transfers (out) (85,000) (195,000) (195,000) - Total other financing (uses) (85,000) (195,000) (195,000) - Net change in fund balances 207$ (94,114)$ (83,325) 10,789$ FUND BALANCES:

Beginning of year 102,396
End of year 19,071$
166
City of Antioch
Budgetary Comparison Schedule
PEG Franchise Fee Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Taxes 255,000$ 250,000$ 245,901$ (4,099)$ Investment income and rentals 10,000 - (2,799) (2,799) Total revenues 265,000 250,000 243,102 (6,898) EXPENDITURES:

Current:

General Government 86,728 14,764 16,485 (1,721) Capital outlay - 425,000 400,964 24,036 Total expenditures 86,728 439,764 417,449 22,315 REVENUES OVER (UNDER) EXPENDITURES 178,272 (189,764) (174,347) 15,417 Net change in fund balances 178,272$ (189,764) $ (174,347) 15,417 $ FUND BALANCES:

Beginning of year 83,207
End of year (91,140)$
167
City of Antioch
Budgetary Comparison Schedule
SB1186 Disability Access Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals -$ 1,000$ 1,100$ 100$ Current Service Charges - 40,000 36,361 (3,639)
Total revenues - 41,000 37,461 (3,539) EXPENDITURES:

Current:

Community Development - 300 107 193 Capital outlay - 98,000 - 98,000, , Total expenditures - 98,300 107 94,654 REVENUES OVER (UNDER) EXPENDITURES - (57,300) 37,354 (98,193) Net change in fund balances -$ (57,300)$ 37,354 (98,193) $ FUND BALANCES:

Beginning of year 57,442
End of year 94,796$
168
City of Antioch
Budgetary Comparison Schedule
East Lone Tree Benefit District Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 7,000$ 7,000$ 6,513$ (487)$ Current Service Charges 930,000 1,272,165 867,165 (405,000) Total revenues 937,000 1,279,165 873,678 (405,487) EXPENDITURES:

Current:

Public Works 1,002,574 25,097 24,527 570 Total expenditures 1,002,574 25,097 24,527 570 REVENUES OVER (UNDER) EXPENDITURES (65,574) 1,254,068 849,151 (404,917) Net change in fund balances (65,574)$ 1,254,068 $ 849,151 (404,917) $ FUND BALANCES:

Beginning of year 1,668,819
End of year 2,517,970$
169
City of Antioch
Budgetary Comparison Schedule
CFD 2016-01 Police Protection Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 400$ 400$ (870)$ (1,270)$ Special assessment revenue 100,000 115,640 115,640 - Total revenues 100,400 116,040 114,770 (1,270) EXPENDITURES:

Current:

Public Safety 50 5,102 1,736 3,366 Total expenditures 50 5,102 1,736 3,366 REVENUES OVER (UNDER) EXPENDITURES 100,350 110,938 113,034 2,096 OTHER FINANCING (USES):

Transfers (out) (100,000) (100,000) (100,000) - Total other financing (uses) (100,000) (100,000) (100,000) - Net change in fund balances 350$ 10,938$ 13,034 2,096$ FUND BALANCES:

Beginning of year -
End of year 13,034$
170
City of Antioch
Budgetary Comparison Schedule
CFD 2018-01 Public Services Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 1,000$ 1,000$ 733$ (267)$ Special assessment revenue 535,948 120,105 120,105 - Total revenues 536,948 121,105 120,838 (267) EXPENDITURES:

Current:

Public works 502,874 141,794 23,264 118,530 Total expenditures 502,874 141,794 23,264 118,530 REVENUES OVER (UNDER) EXPENDITURES 34,074 (20,689) 97,574 118,263 Net change in fund balances 34,074$ (20,689) $ 97,574 118,263 $ FUND BALANCES:

Beginning of year 52,719
End of year 150,293$
171
City of Antioch
Budgetary Comparison Schedule
CFD 2018-02 Police Protection Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 400$ 400$ 157$ (243)$ Special assessment revenue 100,000 103,926 103,926 - Total revenues 100,400 104,326 104,083 (243) EXPENDITURES:

Current:

Public safety 50 5,326 2,853 2,473 Total expenditures 50 5,326 2,853 2,473 REVENUES OVER (UNDER) EXPENDITURES 100,350 99,000 101,230 2,230 OTHER FINANCING (USES):

Transfers (out) (100,000) (99,000) (99,000) - Total other financing (uses) (100,000) (99,000) (99,000) - Net change in fund balances 350$ -$ 2,230 2,230$ FUND BALANCES:

Beginning of year 1
End of year 2,231$
172
City of Antioch
Budgetary Comparison Schedule
Post Retirement Medical Special Revenue Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 1,200$ 1,200$ 1,141$ 59$ Charges for services 1,958,000 2,275,356 2,272,492 2,864 Total revenues 1,959,200 2,276,556 2,273,633 2,923 EXPENDITURES:

General Government 1,120,333 1,517,071 1,351,639 165,432 Public safety 850,284 834,555 863,482 (28,927) Total expenditures 1,970,617 2,351,626 2,215,121 136,505 REVENUES OVER (UNDER) EXPENDITURES (11,417) (75,070) 58,512 139,428 Net change in fund balances (11,417)$ (75,070)$ 58,512 139,428$ FUND BALANCES:

Beginning of year 665,182
End of year 723,694$
173
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174

NON-MAJOR DEBT SERVICE FUNDS
Debt Service Funds are used to account for the payment of principal and interest on the general debt service of the City and related entities.

Golf Course Clubhouse/Irrigation
In 1985 and 1994, the Cit y of Antioch particpated i n the Association of Ba y Area Governments' pooled Certificate s of Participation to fund improvements to the clubhouse at the City's golf course and irrigation system, respectively. These bonds were refinanced in fiscal year 2015 with the issuance of the Antioch Public Financing Authority 2015A Lease Revenue Refunding Bonds.

Honeywell Capital Lease
In 2009, the Cit
y entered into a lease agreement with Bank of America for funding of interior building lighting retrofit, and street and park lighting retrofit. Energy savings as a result of the project are used to pay debt service.
175
City of Antioch
Combining Balance Sheet
Non-Major Debt Service Funds
June 30, 2021
ABAG/ Honeywell
2015 Lease Capital
Revenue Lease Total
ASSETS
Prepaid items 250 $ - $ 250 $ Total assets 250$ - $ 250 $

LIABILITIES AND

FUND BALANCES
Fund balances:

Nonspendable:

Prepaid items 250 $ - $ 250 $ Total fund balances 250 - 250 Total liabilities and fund balances 250$ - $ 250 $ 176
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Debt Service Funds
For the Fiscal Year Ended June 30, 2021
ABAG/ Honeywell
2015 Lease Capital
Revenue Lease Total
EXPENDITURES:

Current:

General government 57 $ 230$ 287$
Debt service:

Principal retirements 210,000 45,735 255,735
Interest and fiscal charges 135,169 182 135,351 Total expenditures 345,226 46,147 391,373
OTHER FINANCING SOURCES:

Transfer in 345,213 46,147 391,360
Total other financing sources 345,213 46,147 391,360 Net change in fund balances (13) - (13)
FUND BALANCES:

Beginning of year 263 - 263
End of year 250$ -$ 250$
177
City of Antioch
Budgetary Comparison Schedule
ABAG 2015/Lease Revenue Debt Service Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
EXPENDITURES:

Current:

General government 108$ 57 $ 57 $ - $ Debt service:

Principal retirements 210,000 210,000 210,000 - Interest and fiscal charges 135,165 135,169 135,169 - Total expenditures 345,273 345,226 345,226 - OTHER FINANCING SOURCES:

Transfers In 345,273 345,222 345,213 (9) Total other financing sources 345,273 345,222 345,213 (9) Net change in fund balances -$ (4)$ (13) 9$ FUND BALANCES:

Beginning of year 263
End of year 250$
178
City of Antioch
Budgetary Comparison Schedule
Honeywell Capital Lease Debt Service Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
EXPENDITURES:

Current:

General government 397$ 230$ 230$ -$
Debt service:

Principal retirements 45,735 45,735 45,735 -
Interest and fiscal charges 183 183 182 1
Total expenditures 46,315 46,148 46,147 1
OTHER FINANCING SOURCES:

Transfers In 46,315 46,148 46,147 (1)
Total other financing sources 46,315 46,148 46,147 (1) Net change in fund balances -$ -$ - $
FUND BALANCES:

Beginning of year -
End of year -$
-
179
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180

NON-MAJOR CAPITAL PROJECTS FUNDS
Capital Pro jects Funds are utilized to account for resources used for the acquisition and construction of capital facilities by the City, with the exception of those assets financed by proprietary funds.

Capital Improvement Fund
This fund records all revenues, expenditures, asset s and liabilities associated with City capital projects. It accounts for resources used to construct or acquire capital assets and make capital improvements.

Prewett Community Park
This fund accounts for the construction of the Prewett Community Center. The City is reimbursed for expenses by the Antioch Area Public Facilities Financing Agency through mello roos bond proceeds.

Special Assessment Districts
These funds were established t o account for construction and acquisition of land and public improvement s in various assessment districts. Financing is provided by assessment bond proceeds.

Hillcrest Bridge District
This fund accounts for developer fees collected to fund bridge construction in the Hillcrest Area.

Residential Development Allocatio
n
This fund accounts for contributions by developers for various projects as determined by the City Council.

Development Impact Fee
This fund accounts for Development Impact Fees established pursuant to Ordinance 2079-C-S in order to defray the costs of certain public facilities required to serve new development within the City. 181
City of Antioch
Combining Balance Sheet
Non-Major Capital Project Funds
June 30, 2021
Prewett
Capital Community Hillcrest Lone
Improvement Park District #26 Diamond
ASSETS
Cash and investments 3,280,891 $ 64,926 $ 386,776 $ 95,882 $ Accounts receivable, net 1,283 - - - Prepaid items - - - 336 Total assets 3,282,174$ 64,926 $ 386,776 $ 96,218 $

LIABILITIES
Liabilities:

Accounts payable 140,833 $ - $ - $ - $ Accrued Payroll 2,069 - - - Deposits 168,948 63,317 - - Total liabilities 311,850 63,317 - -

FUND BALANCES
Fund Balances:

Restricted - - - - Assigned for:

Capital Projects 2,970,324 1,609 - - Community Benefit Programs - - - - AD 26 - - 386,776 - AD 27 - - - 96,218 Total fund balances 2,970,324 1,609 386,776 96,218 Total liabilities, deferred inflows of resources
and fund balances 3,282,174$ 64,926 $ 386,776 $ 96,218 $ Special Assessment Districts
182
Hillcrest Residential Development
Bridge Development Impact
District Allocation Fee Total
146,877$ 37,474$ 4,734,733$ 8,747,559$
- - 39,350 40,633
- - - 336
146,877$ 37,474$ 4,774,083$ 8,788,528$
-$ -$ -$ 140,833$
- - - 2,069
- - - 232,265
- - - 375,167
- 4,774,083 4,774,083
146,877 - - 3,118,810
- 37,474 - 37,474
- - - 386,776
- - - 96,218
146,877 37,474 4,774,083 8,413,361
146,877$ 37,474$ 4,774,083$ 8,788,528$
-
183
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Capital Project Funds
For the Fiscal Year Ended June 30, 2021
Prewett
Capital Community Hillcrest Lone
Improvement Park District #26 Diamond
REVENUES:

Taxes 300,000$ -$ - $ - $ Investment income and rentals 5,492 12 427 (205) Revenue from other agencies 2,100,000 - - - Current service charges 27,505 - - 14 Other 9,418 - - - Total revenues 2,442,415 12 427 (191) EXPENDITURES:

Current:

Public works 445,524 - 573 4,276 Parks and recreation - 99 - - Community development - - - - Capital outlay 201,709 - - - Total expenditures 647,233 99 573 4,276 REVENUES OVER (UNDER) EXPENDITURES 1,795,182 (87) (146) (4,467) OTHER FINANCING (USES):

Transfers in 2,133,961 - - - Transfers (out) (700,000) - - - Total other financing (uses) 1,433,961 - - - Net change in fund balances 3,229,143 (87) (146) (4,467) FUND BALANCES:

Beginning of year (258,819) 1,696 386,922 100,685 End of year 2,970,324 $ 1,609 $ 386,776 $ 96,218 $ Special Assessment Districts
184
Hillcrest Residential Development
Bridge Development Impact
District Allocation Fee Total
-$ - $ - $ 300,000$ 162 41 16,437 22,366 - - - 2,100,000 6 - 2,358,356 2,385,881 - - - 9,418 168 41 2,374,793 4,817,665 224 - 5,335 455,932 - - - 99 - 95 - 95 - - - 201,709 224 95 5,335 657,835 (56) (54) 2,369,458 4,159,830 - - - 2,133,961 - - - (700,000) - - - 1,433,961 (56) (54) 2,369,458 5,593,791 146,933 37,528 2,404,625 2,819,570 146,877$ 37,474$ 4,774,083$ 8,413,361$ 185
City of Antioch
Budgetary Comparison Schedule
Capital Improvement Capital Projects Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Taxes 300,000$ 300,000$ 300,000$ -$
Investment income and rentals 15,000 15,000 5,492 (9,508) Revenue from other agencies 400,000 2,300,000 2,100,000 (200,000) Current service charges 20,000 20,000 27,505 7,505 Other 12,019 11,000 9,418 (1,582)
Total revenues 747,019 2,646,000 2,442,415 (203,585) EXPENDITURES:

Public works 18,285 445,524 445,524 -
Capital outlay 565,000 4,172,285 201,709 3,970,576
Total expenditures 583,285 4,617,809 647,233 3,970,576 REVENUES OVER (UNDER) EXPENDITURES 163,734 (1,971,809) 1,795,182 3,766,991 OTHER FINANCING SOURCES (USES):

Transfers in 565,000 2,314,075 2,133,961 (180,114)
Transfers (out) (700,000) (700,000) (700,000) -
Total other financing sources (uses) (135,000) 1,614,075 1,433,961 (180,114) Net change in fund balances 28,734$ (357,734)$ 3,229,143 3,586,877$ FUND BALANCES:

Beginning of year (258,819)
End of year 2,970,324$
186
City of Antioch
Budgetary Comparison Schedule
Prewett Community Park Capital Projects Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals - $ 500 $ 12 $ (488) $ Total revenues - 500 12 (488) EXPENDITURES:

Parks and recreation - 100 99 1 Total expenditures - 100 99 1 REVENUES OVER (UNDER) EXPENDITURES - 400 (87) (487) Net change in fund balances -$ 400 $ (87) (487) $ FUND BALANCES:

Beginning of year 1,696
End of year 1,609$
187
City of Antioch
Budgetary Comparison Schedule
Hillcrest District #26 Capital Projects Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 1,500 $ 1,500 $ 427 $ (1,073)$ Total revenues 1,500 1,500 427 (1,073) EXPENDITURES:

Public works 437 719 573 146 Capital outlay 230,000 - - - Total expenditures 230,437 719 573 146 REVENUES OVER (UNDER) EXPENDITURES (228,937) 781 (146) (927) Net change in fund balances (228,937)$ 781 $ (146) (927) $ FUND BALANCES:

Beginning of year 386,922
End of year 386,776$
188
City of Antioch
Budgetary Comparison Schedule
Lone Diamond Capital Projects Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 400 $ 400 $ (205) $ (605) $ Current service charges - 7 14 7 Total revenues 400 407 (191) (598) EXPENDITURES:

Public works 8,035 4,710 4,276 434 Total expenditures 8,035 4,710 4,276 434 REVENUES OVER (UNDER) EXPENDITURES (7,635) (4,303) (4,467) (164) Transfers (out) - (75,000) - 75,000 Total other financing uses - (75,000) - 75,000 Net change in fund balances (7,635)$ (79,303) $ (4,467) 74,836 $ FUND BALANCES:

Beginning of year 100,685
End of year 96,218$
189
City of Antioch
Budgetary Comparison Schedule
Hillcrest Bridge District Capital Projects Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 2,000 $ 2,000 $ 162 $ (1,838)$ Total revenues 2,000 2,000 168 (1,832) EXPENDITURES:

Public works 314 50,314 224 50,090 Total expenditures 314 50,314 224 50,090 REVENUES OVER (UNDER) EXPENDITURES 1,686 (48,314) (56) 48,258 Net change in fund balances 1,686$ (48,314) $ (56) 48,258 $ FUND BALANCES:

Beginning of year 146,933
End of year 146,877$
190
City of Antioch
Budgetary Comparison Schedule
Residential Development Allocation Capital Projects Fund For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 100 $ 27,715 $ 41 $ (27,674)$ Total revenues 100 27,715 41 (27,674) EXPENDITURES:

Community development 50 27,756 95 27,661 Total expenditures 50 27,756 95 27,661 REVENUES OVER (UNDER) EXPENDITURES 50 (41) (54) (13) Net change in fund balances 50$ (41) $ (54) (13) $ FUND BALANCES:

Beginning of year 37,528
End of year 37,474$
191
City of Antioch
Budgetary Comparison Schedule
Development Impact Fee Capital Projects Fund
For the Fiscal Year Ended June 30, 2021
Variance With
Final Budget
Original Final Actual Positive
Budget Budget Amount (Negative)
REVENUES:

Investment income and rentals 40,000 $ 30,000 $ 16,437 $ (13,563) $ Current service charges 1,669,998 2,202,122 2,358,356 156,234 Total revenues 1,709,998 2,232,122 2,374,793 142,671 EXPENDITURES:

Public Works 1,602 4,571 5,335 (764) Capital Outlay - 255,071 - 255,071 Total expenditures 1,602 259,642 5,335 254,307 REVENUES OVER (UNDER) EXPENDITURES 1,708,396 1,972,480 2,369,458 396,978 Net change in fund balances 1,708,396$ 1,972,480 $ 2,369,458 396,978 $ FUND BALANCES:

Beginning of year 2,404,625
End of year 4,774,083$
192

INTERNAL SERVICE FUNDS
Internal Service Fund s are used t o finance and account fo r special activities and services performed by ad e s ignated City department for other departments on a cost reimbursement basis.

Vehicle Repair and Replacement
This fund accounts for the maintenance and replacement of vehicle s and equipment used b y all City departments. The source of revenue for this fund is rental fees charged to the various departments.

Office Equipment Replacement
This fund accounts for the costs incurred for the operation, maintenance, and replacement of office equipment used b y City departments. The source of revenue for this fund is rental fees charged to the various user departments.

Loss Control Fund
These funds are used to pay workers' compensation insurance premiums and the salary of the administrative analyst. 193
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194
City of Antioch
Combining Statement of Net Position
Internal Services Funds
June 30, 2021
Vehicle Office
Repair & Equipment Loss
Replacement Replacement Control Total
ASSETS
Current assets:

Cash and investments 7,569,212$ 1,883,862$ 560,708$ 10,013,782$ Accounts receivable, net - 4,669 - 4,669 Materials, parts and supplies 33,711 - - 33,711 Prepaid items - 253,520 - 253,520 Total current assets 7,602,923 2,142,051 560,708 10,305,682 Noncurrent assets:

Capital assets:

Vehicles and equipment 8,988,664 2,927,470 - 11,916,134 Improvements Other than buildings 187,940 79,534 - 267,474 Less accumulated depreciation (6,634,654) (2,525,809) - (9,160,463) Net capital assets 2,541,950 481,195 - 3,023,145 Total assets 10,144,873 2,623,246 560,708 13,328,827

LIABILITIES
Current liabilities:

Accounts payable 164,491 176,929 - 341,420 Accrued payroll 11,864 28,824 - 40,688 Current portion of compensated absences 2,630 14,669 - 17,299 Total current liabilities 178,985 220,422 - 399,407 Long-term liabilities:

Compensated absences 23,666 132,024 - 155,690 Total long-term liabilities 23,666 132,024 - 155,690 Total liabilities 202,651 352,446 - 555,097

NET POSITION
Net investment in capital assets 2,541,950 481,195 - 3,023,145 Unrestricted 7,400,272 1,789,605 560,708 9,750,585 Total net position 9,942,222$ 2,270,800 $ 560,708 $ 12,773,730 $ 195
City of Antioch
Combining Statement of Revenues, Expenses and Changes in Net Position Internal Services Funds
For the Fiscal Year Ended June 30, 2021
Vehicle Office
Repair & Equipment Loss
Replacement Replacement Control Total
OPERATING REVENUES:

Charges for services 3,509,043$ 1,770,492$ 2,076,423$ 7,355,958$ Revenue from other agencies 1,505 6,762 - 8,267
Other revenue 64,021 500 - 64,521 Total operating revenues 3,574,569 1,777,754 2,076,423 7,428,746 OPERATING EXPENSES:

Wages and benefits 558,694 1,307,320 - 1,866,014 Contractual services 124,919 693,664 1,728,758 2,547,341 Tools and supplies 820,632 107,096 3,141 930,869 Depreciation 435,896 59,985 - 495,881 Repairs and maintenance 310,440 36,917 - 347,357 Total operating expenses 2,250,581 2,204,982 1,731,899 6,187,462 OPERATING INCOME (LOSS) 1,323,988 (427,228) 344,524 1,241,284 NONOPERATING REVENUES (EXPENSES):

Gain (loss) on sale of property 63,851 - - 63,851 Investment income 17,771 1,723 328 19,822 Total nonoperating revenues 81,622 1,723 328 83,673

INCOME (LOSS) BEFORE CAPITAL
CONTRIBUTIONS AND TRANSFERS 1,405,610 (425,505) 344,852 1,324,957 Transfers in - 462,480 - 462,480 Net income (loss) 1,405,610 36,975 344,852 1,787,437
NET POSITION:

Beginning of year 8,536,612 2,233,825 215,856 10,986,293 End of year 9,942,222$ 2,270,800 $ 560,708 $ 12,773,730 $ 196
City of Antioch
Combining Statement of Cash Flows
Internal Services Funds
For the Fiscal Year Ended June 30, 2021
Vehicle Office
Repair & Equipment Los s
Replacement Replacement Control Total
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash receipt from other funds 3,576,174$ 1,784,562 $ 2,076,423 $ 7,437,159 $ Cash payment to suppliers for goods and services (1,160,864) (992,120) (1,731,899) (3,884,883) Cash payment to employees for services (584,629) (1,300,568) - (1,885,197) Net cash provided by (used in) operating activities 1,830,681 (508,126) 344,524 1,667,079

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Transfers in - 462,480 - 462,480
Net cash provided by (used in) noncapital
financing activities - 462,480 - 462,480

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Capital asset additions (756,183) (30,628) - (786,811)
Proceeds from sale of capital assets 63,851 - - 63,851
Net cash provided by (used in) capital
and related financing activities (692,332) (30,628) - (722,960) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest received (paid) 17,771 1,723 328 19,822
Net cash provided by (used in) investing activities 17,771 1,723 328 19,822 Net change in cash and cash equivalents 1,156,120 (74,551) 344,852 1,426,421 Cash and cash equivalents, beginning of year 6,413,092 1,958,413 215,856 8,587,361 Cash and cash equivalents, end of year 7,569,212$ 1,883,862$ 560,708$ 10,013,782$

RECONCILIATION OF OPERATING INCOME
(LOSS) TO NET CASH PROVIDED BY
(USED IN) OPERATING ACTIVITIES:

Operating income (loss) 1,323,988$ (427,228) $ 344,524 $ 1,241,284 $ Adjustments to reconcile operating income (loss) to
cash flows from operating activities:

Depreciation 435,896 59,985 - 495,881
Decrease (increase) in:

Accounts receivable 1,605 6,808 - 8,413
Materials, parts, and supplies 258,351 - - 258,351
Prepaid items - (202,189) - (202,189)
Increase (decrease) in:

Accounts payable (163,224) 47,746 - (115,478)
Accrued payroll 1,142 5,831 - 6,973
Accrued compensated absences (27,077) 921 - (26,156)
Net cash provided by (used in) operating activities 1,830,681$ (508,126)$ 344,524$ 1,667,079$ 197
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198

CUSTODIAL FUNDS
Custodial Funds account for fiduciary activities that are not accounted for in a trust.

Storm Drain Districts D55 and D56
The City collects storm drain fees from developers and builders. This fund accounts for all the fees collected and sent to the County on quarterly basis. The City receives an administrative fee equal to 0.5% of the total fees collected.

Fire Protection
The City has entered into an agreement with the Contra Cos ta Consolidated Fire District whereby the City collects fire protection facility fees from developers based on the number of units built. Fees are to provide fire protection facilities only. The City receives an administrative fee equal to 1% of the total fees collected.

East County Water Management Association
The Governing Board of the East County Water Management Association has authorized the City to account for the financial operations of the association. The fund is used to record collections and disbursements of funds as authorized by the Association, of which the City is a member agency. 199
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200
City of Antioch
Combining Statement of Fiduciary Net Position
Custodial Funds
For the Fiscal Year Ended June 30, 2021
Storm Drain Fire
D55 & D56 Protectio n ECWMA Total
ASSETS
Cash and investments 7,520$ 827,270 $ 34,379 $ 869,169 $ Accounts receivable 340 10,461 - 10,801
Total assets 7,860 837,731 34,379 879,970

LIABILITIES
Due to organizations and other governments 7,860 - - 7,860 Total liabilities 7,860 - - 7,860
NET POSITION:

Restricted for:

Organizations and other governments - 837,731 34,379 872,110 Total net position -$ 837,731$ 34,379 $ 872,110 $ 201
City of Antioch
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the Fiscal Year Ended June 30, 2021
Storm Drain Fire
D55 & D56 Protectio n ECWMA Total

ADDITIONS
Contributions:

Members -$ - $ 4,500$ 4,500 $ Investment earnings:

Investment income and rentals - 2,913 90 3,003
Drainage fee collections for other governments 2,782,694 - - 2,782,694 Fire protection fee collections for other governments - 490,484 - 490,484 Total additions 2,782,694 493,39 7 4,590 3,280,681

DEDUCTIONS
Administrative expenses 30,427$ 4,905 $ 49 $ 35,381$ Payments of drainage fees to other governments 2,752,267 - - 2,752,267 Total deductions 2,782,694 4,905 49 2,787,648
Change in net position - 488,492 4,541 493,033
NET POSITION:

Beginning of year, as restated - 349,239 29,838 379,077 End of year -$ 837,731$ 34,379 $ 872,110 $ 202

STATISTICAL SECTION
203
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204
Contents Page
Financial Trends 206
These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.

Revenue Capacity 211
These schedules contain information to help the reader assess the City's most significant local revenues. Property tax is the City's most signifcant revenue.

Debt Capacity 216
These schedules present information to help the reader assess the affordabilit
y of the City's current levels of outstanding debt and its ability to issue additional debt in the future.

Demographic and Economic Information 221
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place.

Operating Information 223
These schedules contain service and infrastructure data to help the reader understand how the information in the financial report relates t o
the services the City provides and the activities it performs.

Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial report for the relevant
year.

STATISTICAL SECTION
205
City of Antioch
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
(amounts expressed in thousands)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Governmental activities
Net investment in capital assets 302,099$ 325,151 $ 329,692$ 326,664 $ 323,132$ 312,206 $ 307,094$ 309,589$ 305,541$ 302,696$ Restricted 43,431 43,227 41,108 38,858 37,657 39,323 44,729 44,582 42,109 45,380 Unrestricted 21,104 16,543 15,064 (49,846) (1) (40,948) (34,184) (75,016) (2) (67,159) (65,202) (47,056) Total governmental activities net position 366,634$ 384,921$ 385,864$ 315,676$ 319,841$ 317,345 $ 276,807$ 287,012$ 282,448$ 301,020$ Business-type activities
Net investment in capital assets 149,127$ 148,026 $ 148,514$ 148,726 $ 148,729$ 149,447 $ 148,450$ 140,301$ 148,076$ 155,423$ Restricted 1,554 1,432 - - - - - - - - Unrestricted 33,195 38,130 41,634 26,144 31,387 36,587 40,303 51,360 63,906 77,159 Total business-type activities net position 183,876$ 187,588$ 190,148$ 174,870$ 180,116 $ 186,034 $ 188,753$ 191,661$ 211,982$ 232,582$ Primary government
Net investment in capital assets 451,226$ 473,177 $ 478,206$ 475,390 $ 471,861$ 461,653 $ 455,544$ 449,890$ 453,617$ 458,119$ Restricted 44,985 44,659 41,108 38,858 37, 657 39,323 44,729 44,582 42,109 45,380 Unrestricted 54,299 54,673 56,698 (23,702) (1) (9,561) 2,403 (34,713) (2) (15,799) (1,296) 30,103 Total primary government net position 550,510$ 572,509$ 576,012$ 490,546$ 499,957$ 503,379 $ 465,560$ 478,673$ 494,430$ 533,602$ (1) Significant decrease in net position from fiscal year 2014 due to implementation of GASB Statement No. 68 requiring recognition of net pension liability. (2) Significant decrease in net position from fiscal year 2017 due to implementation of GASB Statement No. 75 requiring recognition of net OPEB liability.

Source: City of Antioch Annual Financial Report
206
2012 2013 2014 2015 2016 2017 2018 2019 2020 202 1
Expenses
Governmental activities:

General government 6,736$ 5,937 $ 8,802 $ 6,912 $ 8,932 $ 3,414 $ 5,162 $ 8,671$ 11,172 $ 11,422 $ Public works 13,671 17,438 15,359 19,043 17,564 18,855 17,670 17,245 23,385 21,63 1 Public safety 25,637 27,303 26,453 30,900 31,563 40,084 42,697 42,990 46,109 45,617 Parks and recreation 4,134 3,964 3,827 4,185 4,264 5,295 5,298 8,039 7,988 6,473 Community development 3,204 2,12 1 2,571 3,657 2,942 4,273 6,422 4,776 5,443 5,282 Interest on long-term liabilities 1,865 422 397 427 262 198 198 167 133 107 Total governmental activities 55,247 57,185 57,409 65,124 65,527 72,119 77,447 81,888 94,230 90,532 Business-type activities
Water 25,244 23,123 25,75 1 23,308 22,334 24,458 28,642 30,389 33,480 36,827 Sewer 3,112 4,007 4,668 5,439 5,528 5,863 6,898 6,813 7,555 7,113 Marina 1,050 1,129 1,076 1,016 1,108 1,026 1,159 1,163 1,317 1,194 Prewett Water Park 1,762 1,878 1,920 1,983 2,024 2,167 2,177 0 0 0 Total business-t
ype activities 31,168 30,137 33,415 31,746 30,994 33,514 38,876 38,365 42,352 45,134 Total primary government expenses 86,415$ 87,322 $ 90,824 $ 96,870 $ 96,521$ 105,633 $ 116,323 $ 120,253 $ 136,582 $ 135,666$ Program Revenues
Governmental activities:

Charges for services:

General government 1,474$ 1,642 $ 1,824 $ 3,752 $ 2,098 $ 312$ 560 $ 357$ 811$ 1,773$ Public works 2,429 1,745 3,152 1,666 1,573 4,339 4,320 4,523 5,823 7,746 Public safety 1,254 1,303 1,40 1 1,407 1,482 1,312 783 803 827 813 Community development 2,018 3,174 1,479 2,809 2,812 2,065 2,903 3,620 2,667 4,418 Other activities 701 700 789 872 816 72 1 1,104 1,866 920 232 Operating grants and contributions 9,802 8,742 5,879 8,880 5,515 4,80 1 8,194 7,912 9,125 14,346 Capital grants and contributions 1,896 2,308 8,118 1,836 2,324 2,233 1,473 718 2,032 2,768 Total governmental activities program revenues 19,574 19,614 22,642 21,222 16,620 15,783 19,337 19,799 22,205 32,096 Business-type activities:

Fines, forfeitures and charges for services
Water 23,395 25,129 25,907 24,430 26,192 29,815 35,683 39,178 43,345 44,680 Sewer 4,453 4,
523 4,714 5,013 5,395 5,755 6,032 6,334 6,585 6,599
Marina 681 645 59 1 516 47 1 516 600 620 642 600
Prewett Water Park 910 854 866 789 730 846 89 1 -- -
Operating grants and contributions:

Sewer --------- 4 9
Marina --------- 1
Capital grants and contributions:

Water 939 1,328 1,008 1,235 83 1 391 412 1,379 2,68 1 10,183 Sewer 393 524 1,193 1,063 1,387 293 160 595 1,926 3,858 Marina - 747 304 - 185 - 1,232 - 365 -
Total business-type activities program revenues 30,771 33,750 34,583 33,046 35,19 1 37,616 45,010 48,106 55,544 65,970 Total primary government program revenues 50,345$ 53,364 $ 57,225 $ 54,268 $ 51,811$ 53,399 $ 64,347 $ 67,905 $ 77,749 $ 98,066 $ Net (expense)/revenue
Governmental activities (35,673)$ (37,571)$ (34,767)$ (43,902)$ (48,907)$ (56,336)$ (58,110)$ (62,089)$ (72,025)$ (58,436)$ Business-type activities -397 3,613 1,168 1,300 4,197 4,102 6,134 9,74 1 13,192 20,836 Total primary government net expense (36,070)$ (33,958) $ (33,599) $ (42,602) $ (44,710) $ (52,234) $ (51,976) $ (52,348) $ (58,833) $ (37,600) $ (Continued)
City of Antioch
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
(amounts expressed in thousands)
207
2012 2013 2014 2015 2016 2017 2018 2019 2020 202 1
General Revenues and Other Changes
In Net Position
Governmental activities:

Taxes:

Property taxes 15,612$ 11,676 $ 12,625 $ 15,129 $ 16,796 $ 18,631$ 19,452 $ 20,609 $ 21,754 $ 22,958 $ Transient lodging tax 120 116 136 150 158 178 209 234 23 1 293 Franchise 4,166 4,042 4,188 4,406 4,616 4,767 5,226 5,495 5,928 6,350 Business license fees based on gross receipts 1,048 1,165 1,172 1,964 3,12 1 3,916 4,428 3,972 4,035 3,909 Property transfer taxes 283 313 363 382 46 1 443 52 1 609 493 703 Sales and use tax 10,476 11,074 12,532 17,597 19,925 20,000 20,155 25,387 31,785 (1) 38,228 Motor vehicle in lieu, unrestricted 51 53 45 43 45 5 1 60 54 90 83 Park in lieu 215 443 338 120 50 142 256 372 288 521
Investment income not restricted 355 177 305 278 582 1,42 1 854 1,737 2,802 1,132 Other 2,765 3,76 1 3,956 3,455 6,168 4,578 3,449 4,785 4,61 1 2,816 Special item - Contribution from Successor Agy 638 - - - 1,467 1,000 - - - - Extraordinary items - Redevelopment Dissolution 7,719-------- - Transfers 473 183 19 1 798 (317) (1,288) (55) 9,041 (4,557) 14 Total government activities 43,921 33,003 35,85 1 44,322 53,072 53,839 54,555 72,295 67,460 77,007 Business-type activities:

Investment income not restricted 315 204 392 334 630 183 244 1,872 2,464 132 Other 1,09
1 78 1,190 117 102 346 3 1 335 109 415
Transfers (473) (183) (191) (798) 317 1,288 55 (9,041) 4,557 (13) Total business type activities 933 99 1,39 1 (347) 1,049 1,817 330 (6,834) 7,130 534 Total primary government 44,854$ 33,102 $ 37,242 $ 43,975 $ 54,121$ 55,656 $ 54,885 $ 65,461$ 74,590 $ 77,541$ Change in Net Position
Governmental activities 8,248$ (4,568)$ 1,084$ 420$ 4,165 $ (2,497)$ (3,555)$ 10,206 $ (4,565)$ 18,571$ Business-type activities 536 3,712 2,559 953 5,246 5,919 6,464 2,907 20,322 21,370 Total primary government 8,784$ (856) $ 3,643 $ 1,373 $ 9,411$ 3,422 $ 2,909 $ 13,113$ 15,757 $ 39,941$ Source: City of Antioch Financial Report
City of Antioch
(1) Increase in sales tax due Measure W sales tax effective April 1, 2019. Fiscal Year 2020 first full year implementation of this additional one-cent sales tax over the prior Measure C half-cent sales tax which expired March 31, 2019.

Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
(amounts expressed in thousands) - Continued
(Concluded)
208
2012 2013 2014 2015 2016 2017 2018 2019 2020 202 1
General Fund
Nonspendable 60 $ 91 $ 206 $ 38 $ 224 $ 220 $ 116 $ 149 $ 227 $ 108 $ Committed 94 602 1,497 4,524 4,946 3,546 20,854 20,057 25,014 1,547 Assigned 298 277 126 1,086 144 1,270 2,189 2,080 3,537 32,219 Unassigned 8,037 9,140 9,006 11,531 17,590 25,979 11,428 21,117 19,053 23,836 Total general fund 8,489$ 10,110 $ 10,835 $ 17,179 $ 22,904 $ 31,015 $ 34,587 $ 43,403 $ 47,831 $ 57,710 $ All other governmental funds
Nonspendable 35$ 363 $ 142 $ 134 $ 132 $ 149 $ 106 $ 116 $ 128 $ 120 $ Restricted 23,294 22,447 20,807 38,440 37,332 37,602 41,822 44,187 41,579 45,284 Committed 6,017 3,446 2,869 3,275 3,715 3,630 3,713 4,519 5,794 6,975 Assigned 4,636 3,521 2,296 2,432 2,925 3,259 1,062 3,981 744 3,711 Unassigned - - (4) (102) (184) - (116) (1) (260) (47 ) Total all other governmental funds 33,982$ 29,777 $ 26,110 $ 44,179 $ 43,920 $ 44,640 $ 46,587 $ 52,802 $ 47,985 $ 56,043 $ Source: City of Antioch Annual Financial Report
City of Antioch
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
(amounts expressed in thousands)
209
2012 2013 2014 2015 2016 2017 2018 2019 2020 202 1
Revenues
Taxes 34,424 $ 30,792 $ 34,300 $ 42,635 $ 47,415 $ 49,569 $ 53,481$ 60,669 $ 70,307$( 1 ) 78,471$ Licenses and permits 1,096 1,655 1,303 1,178 1,149 1,243 1,356 1,889 1,948 3,424 Fines and penalties 154 142 146 134 19 1 272 290 224 254 189 Investment income and rentals 1,065 1,437 1,520 1,485 1,762 1,404 1,12 1 2,616 2,60 1 1,323 Revenue from other agencies 8,470 9,952 10,244 5,598 4,690 3,345 5,603 6,892 2,939 6,643 Current service charges 8,323 8,112 10,335 11,01 1 11,518 5,748 6,356 7,893 8,155 11,160 Special assessment revenue 2,879 2,850 2,904 2,985 2,994 2,978 3,100 2,948 3,127 3,342 C o n t r i b u t i o n f r o m S u c c e s s o r A g e n c y T r u s t 6 3 8-------- - Other 2,315 1,238 1,754 2,368 3,472 3,30
1 1,994 2,305 2,425 2,088
Total Revenues 59,364 56,178 62,506 67,394 73,19 1 67,860 73,30 1 85,436 91,756 106,640 Expenditures
Current:

General government 5,702 5,33 1 6,357 6,109 8,623 2,079 4,315 7,939 10,998 11,618 Public works 6,652 7,803 8,450 11,128 10,593 10,186 8,740 8,573 15,108 12,046 Public safety 26,065 26,959 28,786 31,826 34,989 36,947 38,727 38,006 43,612 47,168 Parks and recreation 3,64 1 3,209 3,33 1 3,491 3,711 4,001 3,905 6,14 1 6,080 5,587 Community development 3,968 3,094 3,005 4,527 3,778 4,314 6,234 4,537 5,475 5,882 Capital outla
y 4,614 10,753 14,562 4,945 3,627 1,894 4,609 6,834 9,740 5,56 1 Debt service:

Principal retirement 2,115 509 536 5,310 560 622 655 694 734 256 Interest 1,999 412 390 359 31 1 248 222 192 16 1 135
F i s c a l c h a r g e s 1 896345441 1
Bond issuance costs - - - 59 - - - - - -
Total Expenditures 54,774 58,079 65,423 67,757 66,196 60,296 67,41 1 72,920 91,909 (2 ) 88,254
Excess (deficiency) of revenues over 4,590 (1,901) (2,917) (363) 6,995 7,564 5,890 12,516 (153) 18,386 (under) expenditures
Other financing sources (uses)
Transfers in 9,438 6,355 7,408 5,990 6,312 8,088 7,59 1 11,816 11,204 11,330 Transfer out (9,285) (6,397) (7,433) (5,871) (6,841) (7,821) (7,963) (9,302) (11,439) (11,779) Proceeds of bonds - - - 3,840 - - - - - -
Bond premium 583 - - - - - -
Extraordinary item (1,942) - - - (1,000) 1,000 - - - -
Total other financing sources (uses) (1,789) (42) (25) 4,542 (1,529) 1,267 (372) 2,514 (235) (449) Net change in fund balances 2,80
1$ (1,943) $ (2,942) $ 4,179 $ 5,466 $ 8,831$ 5,518 $ 15,030$ (388)$ 17,937$ Debt service as a percentage of
non-capital expenditures 8.20% 1.95% 1.82% 9.03% 1.39% 1.49% 1.40% 1.34% 1.09% 0.47% (2) Increase in govermental expenditures due to spending of Measure W one-cent sales tax which was effective April 1, 2019 .

Source: City of Antioch Annual Financial Report
(1) Increase in sales tax due Measure W sales tax effective April 1, 2019. Fiscal Year 2020 first full year implementation of this additional one-cent sales tax over the prior Measure C half-cent sales tax which expired March 31, 2019.

City of Antioch
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
(amounts expressed in thousands)
210
Transient Business Property
Fiscal Propert y Sales Sales Tax Gas RMRA Lod ging Franchise License Transfer Year Ta x Tax (1) Measure C/W (2) Ta x Tax (3) Ta x Taxes Tax Tax Total 2012 15,612 $ 10,476 $ -$ 2,876$ -$ 120 $ 3,958 $ 1,048 $ 283 $ 34,373 $ 2013 11,676 11,074 - 2,353 - 116 4,042 1,165 313 30,739 2014 12,625 11,587 899 3,286 - 136 4,188 1,171 363 34,255 2015 15,129 12,014 5,584 2,966 - 150 4,406 1,964 382 42,595 2016 16,796 12,573 6,821 2,246 - 158 4,616 3,121 461 46,792 2017 18,631 12,263 6,535 2,188 - 178 4,767 3,915 443 48,920 2018 19,452 12,658 6,869 2,404 527 209 5,226 4,428 521 52,294 2019 20,609 15,718 9,669 2,322 2,040 233 5,495 3,972 609 60,667 2020 21,754 16,027 15,703 2,647 1,989 231 5,928 4,035 493 68,807 2021 22,958 18,625 19,604 2,525 2,068 293 6,350 3,909 703 77,035 (1) Sales tax is levied at 8.25% (8.5% prior to 1/1/17) o n retail sales and/or consumption of personal property, 1% of the total tax rate is allocated to the City.
(2) Measure C is a half-cent sales tax on retail sales and/or consumption of personal property which became effective April 1, 2014.

Measure W is one-cent sales tax on retail sales and/or consumption and is in replacement of Measure C which became effective April 1, 2019.
(3) RMRA enacted by SB 1 passed by California legislature. 2018 is first year of collections.

Source: City of Antioch Annual Financial Report
(amounts expressed in thousands)
City of Antioch
Governmental Activities Tax Revenues By Source
Last Ten Fiscal Years
(modified accrual basis of accounting)
211
Less Less
Total Less Other Tax Total Taxable Redevelopment Value of Amount Fiscal Secured Unsecured Homeowners' Exem pt Assessed Assessed Taxable Allocated Year Tax Roll Tax Roll Exemption s Property Value Valuatio n Property to City (a) 2012 7,155,541$ 205,339 $ (116,601) $ (683,407)$ 6,560,872$ (723,955)$ 5,836,917$ (a) 2013 7,109,642 196,571 (111,761) (696,290) 6,498,162 (641,397) 5,856,765 (a) 2014 7,616,910 189,173 (106,871) (711,013) 6,988,199 (613,598) 6,374,601 (a) 2015 8,904,098 176,385 (103,063) (721,103) 8,256,317 (592,222) 7,664,095 10.05% 2016 9,552,650 200,649 (100,989) (728,610) 8,923,700 (600,330) 8,323,370 (a) 2017 10,137,210 204,440 (98,427) (754,156) 9,489,067 (655,249) 8,833,818 (a) 2018 10,752,279 191,460 (95,663) (779,398) 10,068,678 (695,151) 9,373,527 (a) 2019 11,395,945 198,938 (93,401) (812,614) 10,688,868 (737,738) 9,951,130 (a) 2020 12,028,516 222,531 (91,576) (859,137) 11,300,334 (779,167) 10,521,167 (a) 2021 12,719,330 232,959 (89,716) (882,197) 11,980,376 (849,095) 11,131,281 (a) NOTE: In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few assessed value is reassessed at the purchase price of the property sold. (a) California cities do not set their own direct tax rate. The State Constitution establishes the rate at 1% and allocates a portion of that amount, by annual calculation, to all the taxing entities within a tax rate area. The City of Antioch includes 39 tax rate areas. The percentage presented is the City's share of the 1%. The County could not provide data for these fiscal years.

Source: Contra Costa County Certificate of Assessed Valuations total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed exceptions, property is only reassessed at the time that it is sold to a new owner. At that point, the new City of Antioch
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
(in thousands of dollars)
212
2020-2021 Local Secured Assessed Valuation - $12,715,290,565 Total Percentage of Total Percentage of
Secured Total Secured Secured Total Secured
Assessed Assessed Assessed Assessed
Taxpayer Value (A) Ran k Value Value (A) Ran k Value
Kaiser Foundation Hospitals/Health Plan-Sand Creek 437,313$ 1 3.439% 427,753 $ 1 5.981% Sutter East Bay Hospital 132,874 2 1.045% 117,843 21 . 6 4 8 % Community Housing Agency 42,846 3 0.337% - 0.000% SIV Antioch LLC 38,462 4 0.302% - 0.000% Sequoia Equities - Cross Pointe 38,084 5 0.300% 32,682 4 0.457% Delta Pines Antioch LP 29,807 6 0.234% - 0.000% Georgia-Pacific Gypsum LLC 29,055 7 0.229% 20,094 8 0.281% Camden Village LLC 28,610 8 0.225% 23,654 6 0.331% Walmart 26,925 9 0.212% 20,463 7 0.286% Costco Wholesale Corp 26,785 10 0.211% - 0.000% Inland American & Stephens LLC - 0.000% 32,732 3 0.458% Runaway Bay LLC - 0.000% 26,766 5 0.374% Lakeshore Antioch - 0.000% 18,220 9 0.255% DS Founders LLC - 0.000% 17,554 10 0.245% 830,761$ 6.534% 737,761 $ 10.316%
(A) Amounts listed for top ten taxpayers only.

Source: County Assessor's Office via ParcelQuest
The amounts shown above include assessed value data for both the City and the Antioch Development Agency City of Antioch
Principal Property Taxpayers
FY 2020-21 Compared To FY 2011-12
(amounts expressed in thousands, except for Rank and Percentages) 2021 2012
213
Community Community Community
East Bay CollegeC o l l e geC o l l e ge
Fiscal Basic Count y Regional 2002 2006 2014
Year Wide Levy BART Park Bonds Bonds Bonds Total
2012 1.0000 0.0041 0.0071 0.0049 0.0095 - 1.0256
2013 1.0000 0.0043 0.0051 0.0047 0.0040 - 1.0181
2014 1.0000 0.0075 0.0078 0.0043 0.0090 - 1.0286
2015 1.0000 0.0026 0.0067 0.0034 0.0076 0.0110 1.0313
2016 1.0000 0.0026 0.0067 0.0034 0.0076 0.0110 1.0313
2017 1.0000 0.0080 0.0032 0.0033 0.0074 0.0013 1.0232
2018 1.0000 0.0084 0.0021 0.0032 0.0068 1.0219 2.0424
2019 1.0000 0.0070 0.0021 0.0030 0.0065 0.0015 1.0201
2020 1.0000 0.0120 0.0094 0.0030 0.0063 0.0095 1.0402
2021 1.0000 0.0139 0.0014 0.0058 0.0011 0.0092 1.0314
Source: Contra Cost Count
y Assessors Office
City of Antioch

PROPERTY TAX RATES

LAST TEN FISCAL YEARS
214
City Development Value of
Property Tax Agency Propert y Total Tax Percentage Value of Cit y Development Agency Total Value of Fiscal Levied and Tax Levied and Levied and of Lev y Property Subject Property Subject t o Property Subject Year Collected Collected Collected Collected (3) To Local Tax Rate Local Tax Rate To Local Tax Rate 2012 14,187$ 3,877 $ (2) 18,064$ 100% 5,836,917 723,955 6,560,872 2013 15,919 - (2) 15,919 100% 5,856,765 641,397 6,498,162 2014 16,765 - (2) 16,765 100% 6,374,601 613,598 6,988,199 2015 14,927 - (2) 14,927 100% 7,664,094 592,222 8,256,316 2016 12,140 - (2) 12,140 100% 8,323,370 600,330 8,923,700 2017 13,552 - (2) 13,552 100% 8,833,818 655,249 9,489,067 2018 13,774 - (2) 13,774 100% 9,373,527 695,151 10,068,678 2019 14,458 - (2) 14,458 100% 9,951,130 737,738 10,688,868 2020 15,075 - (2) 15,075 100% 10,521,168 779,167 11,300,335 2021 15,892 - (2) 15,892 100% 11,131,281 849,095 11,980,376 (1) Figures include data for property within the city, redevelopment project areas and for assessments. (2) Figure represent taxes levied and collected for development agency through January 31, 2012 prior to dissolution of redevelopment with the passage of ABx 1 26, therefore no redevelopment levies after dissolution are provided to the City. alternate method of apportionment (the Teeter Plan). Under the Teeter Plan, all amounts levied are apportioned to the County and other taxing agencies regardless of whether they are collected in the current
year or not.

Source: Contra Costa County Assessed Valuation Report and Tax Reconciliation Sheet (3) Taxes collected are the same as the amounts levied because Contra Costa County follows California's City of Antioch
Property Tax Levies and Collections (1)
Last Ten Fiscal Years
(in thousands of dollars)
215
Percentage
of Estimated
Lease Tax Total Actual Value
Fiscal Revenue Allocatio n Capital Water Long-ter m Loans Marina Primar y of Taxable Per Year Bonds Bonds (3) Leases Bonds Payable Payable Loans Government Property (1) Capita (2) 2012 27,934$ - 3,541 $ 1,511 $ 4,788 $ - $ 3,297$ 41,071 $ 0.70% 399 $ 2013 5,002 - 3,192 770 4,536 - 3,152 16,652 0.28% 160 2014 4,841 - 2,821 - 4,284 - 3,001 14,947 0.23% 142 2015 4,386 - 2,425 - 4,032 - 2,843 13,686 0.18% 129 2016 4,214 - 2,005 - 3,780 - 2,678 12,677 0.15% 117 2017 4,005 - 1,558 - 3,528 197 2,537 11,825 0.13% 105 2018 3,790 - 1,084 - 3,276 682 2,392 11,224 0.12% 98 2019 3,566 - 580 - 3,024 550 2,291 10,011 0.10% 89 2020 3,332 - 46 - 2,772 655 2,188 8,993 0.09% 80 2021 3,088 - - - 3,239 5,143 2,105 13,575 0.12% 120 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements.

Source: City of Antioch Financial Report
(1) See the schedule of Assessed Value and Estimated Actual Value of Taxable Property. (2) Population data can be found in the Demographic and Economic Statistics schedule (3) Tax Allocation Bonds have become an obligation of the Successor Agency to the Antioch Development Agency and no longer on City books.

Governmental Activities
City of Antioch
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
(amounts expressed in thousands, except per capita amount) Business-Type Activities
216
The City of Antioch has not had any outstanding general obligation bond debt since 2001-02.

City of Antioch
Ratios of General Bonded Debt Outstanding
217
City of Antioch
Legal Debt Margin Information
Last Ten Fiscal Years
(amounts expressed in thousands)
2012 2013 2014 2015 201 6 2017 2018 201 9 2020 2021
Debt limit 1,104,132$ 1,095,932 $ 1,170,913 $ 1,362,072 $ 1,462,995 $ 1,551,247 $ 1,641,561$ 1,739,233 $ 1,837,657 $ 1,942,843$ Total net debt applicable to limit 0000000000
Legal debt margin 1,104,132$ 1,318,322 $ 1,170,913 $ 1,362,072 $ 1,462,995 $ 1,551,247 $ 1,641,561$ 1,739,233 $ 1,837,657 $ 1,942,843$ Total net debt applicable to the limit 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% as a percentage of debt limit
Legal Debt Margin Calculation for Fiscal Year 2021
The following numbers are not expressed in thousands:

Assessed value 11,980,376,226$
Add back: exempt real property 971,912,690
Total assessed value 12,952,288,916
Debt limit (15% of total assessed value) 1,942,843,337
Debt applicable to limit:

General obligation bonds -
Less: Amount set aside for repayment
of general obligation debt -
Total net debt applicable to limit -
Legal debt margin 1,942,843,337$
Source: City of Antioch Finance Department and Contra Costa County Certificate of Assessed Valuations for fiscal year 2020-21 Note: Beginning in Fiscal Year 2000-01, the City of Antioch did not have any general obligation debt.

However, under State finance law, the City of Antioch's outstanding general obligation debt should not exceed 15% of total assessed property value.

By law, the general obligation debt subject to the limitation may be offset by amounts set aside for repaying general obligation bonds. 218
Gross Less:

Water Direct Net Revenue Debt Special Outstandin g
Fiscal Char ges Operating Available for Service Assessment (in thousands) Year And Other Expenses Debt Service Principal Interest Covera ge Collections (2) Lone Diamond 2012 23,652$ 22,924 $ 728 $ 720 $ 66 $ 0.93% 7,425,102 $ 20,905$ 2013 25,369 20,628 4,741 745 41 6.03% 7,436,553 13,915 2014 27,297 23,328 3,969 770 14 5.06% 7,472,192 2,405 2015 24,711 21,137 3,574 - - n/a - - 2016 26,865 20,049 6,816 - - n/a - - 2017 30,220 22,072 8,148 - - n/a - - 2018 35,875 26,448 9,427 - - n/a - - 2019 40,690 28,181 12,509 - - n/a - - 2020 45,802 31,385 14,417 - - n/a - - 2021 45,259 34,554 10,705 - - n/a - - (1) Details regarding the City of Antioch's outstanding debt can be found in the notes to the financial statements.

Water Charges and Other includes investment earnings but not tap fees. Operating expenses do not include inter or depreciation.
(2) Special Assessment Debt without City Commitment: The City was the collecting and paying agent for other s assessment debt, but has no direct or contingent liability or moral obligation for the payment of this debt.

Therefore, this debt was not included in the City's financial statements and was fully repaid in 2014.

Source: City of Antioch Financial Statements
Debt Service
Special Assessment Bonds
City of Antioch
Pledged Revenue Coverage
Last Ten Fiscal Years
Water Revenue Bonds (1) (in thousands)
219
2020-21 Assessed Valuation $11,980,376,226
Antioch Development Agency Incremental Valuation: 848,095,032 Adjusted Assessed Valuation: $11,132,281,194
Total Debt Percent City's Share of
JURISDICTION 6/30/2021 Applicable (1) Debt 6/30/2021
OVERLAPPING TAX AND ASSESSMENT DEBT:

Bay Area Rapid Transit District $1,871,890,000 1.409% $26,374,930 Contra Costa Community College District 596,325,000 5.352% 31,915,314 Antioch Unified School District Schools Facilities Improvement District No. 1 103,902,208 85.180% 88,503,901 Liberty Union High School District 83,875,000 2.531% 2,122,876 Brentwood Union School District 63,119,704 4.494% 2,836,599 East Bay Regional Park District 133,170,000 2.255% 3,002,984 Calfornia Statewide Community Development Authority
Community Facilities District No. 2020-01 I.A. No. 1 9,265,000 100.000% 9,265,000 Calfornia Statewide Community Development Authority Assessment District 19-1 1,980,000 100.000% 1,980,000 Total Overlapping Tax and Assessment Debt $166,001,604
OVERLAPPING TAX INCREMENT DEBT (Successor Agency): $16,568,420 100.000% $16,568,420 DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT:

Contra Costa Count
y General Fund Obligations $254,570,000 5.334% $13,578,764 Contra Costa County Pension Obligation Bonds 44,925,000 5.334% 2,396,300 Antioch Unified School District General Fund Obligations 26,965,898 89.104% 24,027,694 Liberty Union High School District General Fund Obligations 4,954,911 2.531% 125,409 Contra Costa Fire Protection District Pension Obligation Bonds 26,670,000 11.564% 3,084,119 City of Antioch General Fund Obligations 3,087,668 100.000% 3,087,668 GROSS DIRECT AND OVERLAPPING GENERAL FUND DEBT $46,299,953 Less: Contra Costa County Obligations supported from revenue funds 2,186,018 NET DIRECT AND OVERLAPPING GENERAL FUND DEBT $44,113,935 TOTAL DIRECT DEBT $3,087,668 (2)
TOTAL GROSS OVERLAPPING DEBT $225,782,309
TOTAL NET OVERLAPPING DEBT $223,596,291
GROSS COMBINED TOTAL DEBT $228,869,977 (2)
NET COMBINED TOTAL DEBT $226,683,959
NOTES:
(1) For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable assessed value that is within the City's boundaries and dividing it by each unit's taxable assessed value.

Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government.
(2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue, non-bonded capital lease and City pension and OPEB obligations
Ratios to Adjusted Assessed Valuation:

Total Overlapping Tax and Assessment Debt: 1.49%
Combined Direct Debt ($3,087,668): 0.03%
Gross Combined Total Debt: 2.06%
Net Combined Total Debt: 2.04%
Ratios to Redevelopment Successor Agency Incremental Valuation:

Total Overlapping Tax Increment Debt: 1.95%
Source: California Municipal Statistics, Inc.

City of Antioch
Direct and Overlapping Debt
June 30, 2021
220
Personal Per
City of Contra Cost a Income Capita
Antioch County (in thousands 2011-15) Personal Unemployment Fiscal Year Population(1) Population (1) (in millions 2016-2018) (2) Income (2) Rate (3) 2012 103,833 1,065,117 66,544,007 61,638 10.20 %
2013 105,117 1,074,70 2 69,375,880 63,403 8.70 %
2014 106,455 1,087,008 70,849,779 63,752 6.90%
2015 108,298 1,102,87 1 76,517,699 68,123 6.80 %
2016 112,968 1,123,429 82,427 72,483 6.80 %
2017 114,241 1,139,513 88,024 76,886 6.80%
2018 113,061 1,149,363 94,900 82,506 4.50%
2019 112,423 1,150,537 * * 4.00 %
2020 112,520 1,153,477 * * 17.10 %
2021 112,848 1,153,854 * * 9.60 %
*No Data Available
Data Sources:
(1) State Department of Finance
(3) State of California Employee Development Dept., Labor Market Info, Data Library City of Antioch
Demographic and Economic Statistics
Last Ten Fiscal Years
(2) U.S. Department of Commerce, Bureau of Economic Analysis (data shown is for Contra Costa County) - Last updated: 11/14/2019 - updated figures for 2016
221
Approx.Number Percentage Number Percentage
of Of Total City of Of Total City
Employer Employees1
Employment Employees Employment
Kaiser Permanente 2,166 4.39 % 1,964 4.03 %
Antioch Unified School District 1,900 3.85% 1,723 3.54 % Sutter Delta Medical Center 2 972 1.97% 1,200 2.46%
Contra Costa County Social Services 539 1.09% 487 1.00 % Wal-Mart3
225 0.46% 216 0.45%
Target 220 0.45% 265 0.55 %
Costco 2 292 0.59% 193 0.40%
City of Antioch 331 0.67% 265 0.55 %
Antioch Auto Center 213 0.43% 205 0.43 %
Safeway 123 0.25% 140 0.29 %
1 Source: City of Antioch Economic Development Department 2 Includes contract employees
3 Includes part time employees
2021 2011
City of Antioch
Principal Employers
Current Year and Nine Years Ago
222
Function 2012 201 3 2014 2015 2016 2017 201 8 2019 2020 202 1 Police
Physical arrests 4,296 4,047 4,01 8 4,707 4,95 4 4,730 4,336 3,81 4 3,389 3,022 Parking violations 1,310 1,319 2,31 8 2,311 2,551 2,530 4,642 4,35 4 2,857 1,07 4 Traffic violations 2,123 1,396 1,479 2,246 4,26 1 5,619 5,157 4,272 6,07 4 6,229 Sworn Officers 126 126 87 (2 ) 102(2) 102(2) 102(2) 103(2) 104(2) 115(2) 115(2) R e s e r v e P e r s o n n e l 43 33331 110
Support Personnel 59 59 26 (3 ) 29 32 32 32 3 3 39 4 1
Highways and streets
Street resurfacing, sq f
t 711,900 105,820 1,408,52 5 342,269 164,99 3 750,707 104,35 5 10,500 261,360 916,830 Culture and recreation
Athletic sports complex admissions 41,500 42,000 60,000 60,000 (4 ) (4) (4) (4) (4) (4)
Water Park Guests/Program Participants (4) (4) (4) (4) 71,241 42,341 44,502 28,876 27,05 3 12,046 Recreation Classes/Program Participants (4 ) (4) (4) (4) 6,000 6,90 5 5,850 5,90 4 5,110 87 3 Senior Center meals served (1) (1) (1) (1) (1) (1) (1) (1) 17,374 21,216 Worth Shaw Sports Complex
Number of Tournaments (4) (4) (4) (4) 40 4 4 23 36 2 1 0 Number of Participants in City Programs (4 ) (4) (4) (4) 1,500 1,800 2,500 3,650 3,99 3 715 Number of Turf Field Rentals (4) (4) (4) (4) 459 50 3 728 784 463 (3) 89 Community center admissions/Facility Rentals
Nick Rodriguez Community Center (5) 46,233 10,500 12,800 14,300 36 5 345 450 430 350 6 Antioch Community Center (5) 234102 384,602 100,000 100,000 806 69 5 820 75 1 617 18 8 Prewett Community Center (5) 83,556 68,766 92,000 71,24 1 129 8 5 70 5 1 73 16 Water
New connections 169 289 206 15 8 97 7 4 72 102 266 429
Water main breaks 39 36 22 3 1 33 46 2 1 29 20 37
Average daily consumption
(thousands of gallons) 16,043 16,478 16,221 12,065 11,010 12,567 12,72 8 12,944 15,660 13,880 Sewer**
New connections 14 4 259 180 12 3 67 4 3 41 67 21 5 353 (1) Recreation reporting of this information started in 2020. (2) 2014 and beyond represents total funded positions only. 2013 and prior years data includes frozen positions. (3) All rentals were canceled mid-March 2020 due to COVID-19 resulting in drop in turf rental from prior year. (4) Recreation Dept has changed information reporting beginning in 2016. (5) In 2016, Recreation began reporting number of facility rentals verses number of visitors as in prior years **The City does not process daily sewage - it maintains the sewer line that connects to the main sewer. Delta Diablo Sanitation District is responsible for sewage treatment. (6) participation numbers significantly lower in 2021 due to limited operations during COVID 19 pandemic Source: Various City Departments
City of Antioch
Operating Indicators by Function
Last Ten Fiscal Years
223
FUNCTION 2012 3 2013 3 2014 2 2015 2 2016 2 2017 2 2018 2 2019 2 2020 2 2021 2 General government 52 46 25 30 31 34 36 36 39 43
Public safety 1
Sworn Police Officers 126 126 87 102 102 102 103 104 115 115 Community Service Officers 20 20 4 5 8 8 8 8 11 11
A d m i n i s t r a t i v e S t a f f 3 9 3 9 3 0 2 8 2 82 93 13 2 3 94 1 P u b l i c w o r k s 6 0 6 3 3 9 3 6 3 63 63 73 8 4 24 5 Communit
y D e v e l o p m e n t 3 0 2 8 1 0 1 3 1 61 61 81 9 2 82 8 Recreation 18 16 8 9 10 10 10 10 11 12
Water 41 47 47 47 48 48 48 48 49 49
Wastewater 15 21 21 24 25 25 25 25 25 25
Total employees 401 406 271 294 304 308 316 320 359 369 Protection District
2 Data is only funded positions for fiscal year
3 Includes frozen positions
Source: City of Antioch budgets
1 Fire services are provided by Contra Costa Fire
City of Antioch

FULL TIME CITY EMPLOYEES

BY FUNCTION
Last Ten Fiscal Years
224
Function 2012 2013 2014 201 5 2016 2017 201 8 2019 2020 2021 Public safety
Police:

Stations 11 1 1 11 1 1 1 1
Patrol Units 39 39 40 42 44 44 44 44 41 41
F i r e S t a t i o n s * 4 44 4 4 4 4 44 4
Highways and streets
Streets (miles) 566.31 595.16 724.5 5 853.95 853.95 996.13 996.13 996.13 996.14 996.1 5 Streetlights 8,714 8,731 8,73 8 8,745 8,758 8,771 8,784 8,784 8,820 8,936 Traffic Signals, City Owned 101 102 102 102 107 107 10 8 123 127 12 8 Culture and recreation
Parks acreag
e 308 328 237 237 237 237 237 237 327 324
Parks 33 33 33 33 33 33 33 33 32 32
Swimming pools 77 7 7 77 7 7 7 7
Community centers 44 4 4 44 4 4 4 4
Water
Water lines (miles
) 341.68 341.68 343.45 345.23 346.5 8 346.65 346.65 347.45 348.99 349.32 Number of water meters 31,254 31,583 31,803 31,803 30,926 32,072 32,130 32,50 5 32,576 32,576 Maximum daily treatment capacity 26.13 27.01 36.00 36.00 36.00 36.00 36.00 36.00 36.00 36.00 (millions of gallons)
Fire hydrants 3,537 3,537 3,589 3,589 3,594 3,602 3,63 5 3,635 3,662 3,677 Sewer**
Sanitary sewer lines (miles
) 300.68 300.68 300.68 300.68 302.17 302.17 302.17 302.30 303.4 8 305.91 Number of sewer connections 29,818 30,171 30,377 30,377 30,660 30,661 30,71 5 30,873 31,050 38,282 Storm drains (miles) 221.01 221.01 221.46 221.46 223.2 5 223.27 223.27 223.2 8 224.54 226.87 *The City of Antioch's fire protection is provided by the Contra Costa Fire Protection District
**The City does not process daily sewage - it maintains the sewer line that connects to the main sewer. Delta Diablo is responsible for sewag e
treatment.

Sources: Various City departments.

City of Antioch
Capital Asset Statistics by Function
Last Ten Fiscal Years
225
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INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and Members of the City Council
of the City of Antioch
Antioch, California
We have audited, in accordance with the auditing st andards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Antioch, California (City), as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basi c financial statements, and have issued our report thereon dated December 29, 2021.

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

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 a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limi ted purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given thes e limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
227
To the Honorable Mayor and Members of the City Council
of the City of Antioch
Antioch, California

Page 2 ends

Antioch City CouncilMarch 8, 2022

Antioch City Council
March 8, 2022